Executive Summary

‘Graham on a balls’ is an innovated product made by zero

sugar company This product is run by selected students of Grade
11 –ict e. The initial capital of this business will have
₱30,000 coming from the said students by means of their savings.
It is a home-made product that can be sold in the schools
canteen with a target of almost 10,000 students in batsan hills
national high school, including the junior high school. It
promotes delicious sweets ta can light up and stimulate your
mood.
The production of the said products start last September
2019, when we are in Grade 11 with the supervision of Mr.allan
arcardo.
The whole company assumes that the 5% of the overall
population of BHNHS will buy the product. The student owners
will be guided and supervised by our entrepreneurship teacher,
Mr.allan arcardo for the production of this year.
The management and production of the product starts through
estimation of initial capital, location, and its target
customers. Second is the purchasing of ingredients and raw
materials of it.
‘Graham balls is a feasible and achievable product that a
simple student can do. Also this product can improve the
production and innovating skills of every student.

Overview of the Business

 I. 'Graham on a stick'

II. 'Graham on a stick' is a product name. It produce a

graham ball consist of half marshmallow with feeling that
will be dressed by sprinkles, a condensed milk and glazed
confectioner sugar. In its physical appearance it is
attractive that made it to be sold easily.

III. It envisions to be the leading provider of a high-class

and trusted graham balls with its affordable price. But
compare to the other kinds of this product. Gaham on a
stick offers delicious taste that can fully satisfy your
craving and supply the needs of community in terms of
sweet amenities.

Business Plan
The Needs
A. The Problem Need
 Philippines is known for being the country of smiles, where
people are used to bring their smiles even there are problems
they might encounter. All people around the world, especially
the Filipino youth love to eat some sweets to satisfy their
cravings and to lift up their mood, atmosphere or their spirits.
Based on a study conducted by ‘Best Health Mag’, carbohydrates
can increase serotorins level that explains why we crave sweets
for us to be happy or energetic. However the said country have a
high number of people who have diabetes. Diabetes is a chronic
condition associated with abnormally high levels of sugar
(glucose) in the blood. So as a part of a healthy community the
student-owners decide not only to make a product that is
delicious but also nutritious and good to everybody’s health.

B. Reasons why the Need must be addressed by the

Business
‘Graham on a Stick’ is a nutritious but delicious craving
that will surely help every Filipino especially the youth
(students) to lift up their mood or spirit. “Kabataan ang pag-
asa ng Bayan” Dr. Jose P. Rizal said. This is one of the cliché
sayings we can hear every day but have a true essence that can
give hope on every Filipinos. But how would they succeed on
their chosen path if they don’t have enough appetite to do such
things they want to. So to improve the traditional kind of
graham balls, we made it to be more attractive but not that so
sweet to give more appetite than other products.

C. Descriptions on how the business has solved the

need
The student-owners believe that every student of General
Mariano Alvarez Technical High School including Junior and
Senior high school students will support our innovated product
because of it’s not ordinary taste. Addition to this ‘Graham on
a Stick’ will be a perfect key to solve every youth problem
about their mood with a good benefits incomes with their
physical and mental health. The Beshycakes’ Company also invites
other entrepreneurs to innovate or improve their unsuccessful
products to solve the communities need.

Vision, Mission, and Values

Vision
By the good customers' service, Beshycake's Graham on Stick
envision as a number 1 in proposing a healthy and natural
dessert. It will be a great advocate to diminish the rate of
people who has diabetes or any other related problems and
provide a healthier lifestyle.

Mission
 Beshycake's Graham on Stick aims to sell a product or
dessert that is healthier and more natural than the other
products whose containing many preservatives. Its target is to
decrease the rate of people who has a diabetes or any related
problems with their health but still maintaining high quality
and deliciousness of the food.

Values
Beshycake's Graham on stick commits to give the healthier
and more natural and the best product it can serve. By
maintaining the high quality and standard, it will give the
customers the best taste. Only dedicated personnel will do the
product and promise the best food preparation, sanitation, and
handling to give the accurate product that the customers
deserve. In this case, it will give the full integrity and
sincerity to the best service to its clients.

Market Profile
A. Research and Analysis
Dessert nowadays are usually used to remove bad mood or
atmosphere because of its traditional sweetness and it’s not
ordinary taste, However desserts can made on our house right now
compare for the last set of years when we can only taste those
cravings satisfier through buying on establishments or business
stalls. Moreover student are the keys on community’s future
success, they need to study hard to improve the economic growth
not only of the said town but for the whole country. So as an
improvement the student-owners think a way to make a unique and
not ordinary home-made sweet product to gain more profit for
school expenses and to help their fellow students through
serving a nutritious sweet without getting hard time on how or
where could they find the product that can satisfy their need.
Aside from this business there are business stalls near the
school premises who offers sweet like gummy worms, banana candy,
sweet beans and etc. that is prone from diseases like diabetes
because of its over sweetness.

B. Marketing Plan
Populace G7 G8 G9 G10 G11 G12 TOTAL
TOTAL 2314 1917 1911 1569 1196 932 9997
Daily 116 96 96 78 60 47 493
Monthly 2320 1920 1920 1560 1200 940 7940
Yearly 23200 19200 19200 15600 12000 9400 79400
TABLE 1: Number of target Graham Ball buyers per consumer group
The customers group of General Mariano Alvarez Technical
High School based on the schools population shows that almost 5%
of the total number of students including junior and senior
students will buy the said product. During Monday, Wednesday and
Friday of school weeks (exempt from holidays) our product can be
sold on school’s 4 canteens that can help the students to
satisfy their cravings and the canteen to earn more for the sake
of the school facility workers.

Production Technical Plan

A. Product Description
‘Graham on a Stick’ is a business selling of Beshycakes’
Company. The finished product (graham balls) will be placed on
customized sticks and depending on the school customers
(students) to choose a specific toppings with the said graham
balls such as sprinkles, chocolate chips, and marshmallow with
feelings. The student-owners choose this product by combining
the attractive physical appearance of lollipop candy and graham
balls with nutritious taste.

B. Operating Strategies
The business will produce a nutritious dessert ‘Graham on a
Stick’ that can be sold on schools 4 (four) canteens. ‘Graham on
a Stick’ need some raw materials that includes: crashed graham
crackers, marshmallow with feelings, condensed milk, all-purpose
milk, sprinkles, chocolate chips, mini marshmallows and lollipop
sticks. The student-owners also will be the one who will produce
the said product. The raw materials above will be purchased on
Virman Grocery Market near the Karunungan Village and the MAGRA
to save more money and buy a good quality products.

C. Critical Risks
COMPETITORS MARKET SHARE TARGET
Classmates Candy 95% 95%
Store
Graham on a Stick 5%
TABLE 2: Graham on a Stick Position in market
Based on the data indicated above there’s only 1 (one)
competitor which is the ‘Classmate’s Candy Store’. However
‘Graham on a Stick’ aims 5% of the market share (student
population). And the student-owners believe that this product
can achieved the estimated target through its innovated unique
and nutritious taste.
 Operational Plan
A. Workflow

Estimation of
Delivering and
number of the
selling of the
graham balls to
product
be produced

Production, Purchasing of
packaging and Ingredients and
freezing of the Raw materials
graham balls needed

‘Graham balls ’ compare to the other products or competitor

this product has a simple but feasible kind of operational plan.
This product will surely have an everlasting taste that anyone
will crave so, but before you taste this product there would be
a simple process. First is the estimation of number of the
graham balls to be produced, second is the purchasing of
ingredients and raw materials needed. Then the production,
packaging and freezing of the graham balls will be conducted.

A1. Assignment of Tasks

●Dhon Allen Limosnero,Renier Belarma and Carlos Miguel
Mariano are the people assigned to estimate the number
of the graham balls that we will produce
●Gerald Cadenong and Jerome Cobre are the people that
will purchase the ingredients and raw materials needed
to prodce the ‘Graham on a stick’
●Carl Gan Diano and Allyster Abila will produce, package
and freeze the graham balls or the ‘Graham on a stick’
 ●Krizt Theodore Colico and John Dexter Bueno are the
responsible personels to deliver and sell the final product

A2. Schedules of Deliverables

Every Monday, Wednesday, and Friday of the school week
the assigned student-owners of the business will deliver the
products in the schools 4 canteens.

A3. Data of necessary resources

The estimated value of the necessary materials are the following:
Crashed Graham Crackers P50.00
Marshmallow P25.00
Condensed Milk P30.00
All-purpose Milk P30.00
Springkles P20.00
Chocolate Chips P30.00
Mini Marshmallows P25.00

‘Graham on a Stick’ will be manufactured or produced with a

minimum number of 500 pieces per day. It will take more or less an
hour to made it successfully without the freezing period. The 2 (two)
assigned student-owners and their family members may/will do the said
process. This will be done either the vacant time of the students (
Lunch and ICL) or after the class period for them to give attention
not only on their business but with their studies also. The estimated
life span of the dessert is around 7-10 days, but assure that it is
placed in a storage with a low temperature. It will supply the 4
(four) canteens inside the said school premises.
 Sustainability
A. Financial Plan
‘Graham on a Stick’ will need at least P30,000.00 to start
its operation in the school canteens. This fund will come from
the own saving of the student-owners who are the one that get
the idea to make some products that can solve and satisfy the
need of the community. Addition to this, almost all of the
student-owners are part of a school organization that may
conduct some fund raising activities to increase the capital
investment of the business and to help their parents.

Table 3
Monthly Expenses of ‘Graham on a stick’
Unit
Product/Service Quantity Total
Price
2
Salaries P3,000 P6,000
Personel
Depreciation Account-
P1,300 1 Freezer P1,300
Freezer(Small)
2 Set of
Depreciation Account- Tools and
P1,500 Tools and P3,000
Utensils
Utensils
Utility and Sanitation P1,200 1 Month P1,200
(A) Total Fixed Cost P11,500
Variable cost:
Raw Material
150
Crashed Graham Crackers 50 7,500
Packs
Marshmallow 25 35 Packs P875
Condensed Milk 30 35 Cans P1,050
All-purpose Milk 30 75 Cans P2,250
Sprinkles 20 30 Packs P600
Chocolate Chips 30 30 Packs P900
Mini Marshmallows 25 20 Packs P500
Electricity 900 1 Month P900
Communication Bills 999 1 Month P999
Water Supply 300 1 Month P300
Transportation 25 1 Month P25
Miscellaneous 1500 1 Month P1,500
(B) Total Variable Cost PhP 17,399
(A+B) Total Cost of Production PhP 28,899

Table 3 shows the variable and fixed cost in the operation of

‘Graham on a Stick’. This will serve as a basis for computing
the beakeven point sales price and volume. Based on total FC and
VC, the business I capable of producing almost 10,000 graham on
a sticks per month.0

Table 4
Projected Revenue
Projecte
Kinds Projecte Monthl Yearly
d Volume Daily
of d Volume y Projecte
Costing (in Revenu
Desser Revenu d
Sticks) e
t Monthly e Revenue
Daily
Cost – 8
Graham PhP PhP
Mark Up – 2 PhP
on a 500 10,000 100,00 1,000,00
Sales Price – 5,000
Stick 0 0
10

Table 5
Monthly Projected Cost & Revenue
June July August September October
Revenue P100,000 P479,840 P479,840 P479,840 P479,840
Cost P28,899 P24,599 P24,599 P24,599 P24,599
Projected
Net P71,101 P75,401 P75,401 P75,401 P75,401
Profit

November December January February March Total

P479,840 P479,840 P479,840 P479,840 P479,840 P4,798,400
P24,599 P24,599 P24,599 P24,599 P24,599 P250,290
P75,401 P75,401 P75,401 P75,401 P75,401 P749,710

Table 5 shows the monthly projected cost and revenue. As shown,

the business projected PhP 1,000,000 sales per year which is
greater than the cost at PhP 250,290. Thus, a net annual profit
of PhP 749,710. This is almost 75% of the total cost.

Table 6
Projected Income Statement FY 2017 - 2019
 2017 2018 2019
PhP PhP PhP
Revenue
1,000,000 1,200,000 1,440,000
PhP PhP PhP
Cost/Expenses
250,290 300,348 360,417
Projected Net PhP PhP PhP
Income 749,710 899,652 1,079,583
Projected income for the year is expected to rise by 20%

B. Social Impact
B1. Long-Desired Outcomes
‘Graham on a Stick’ will surely help every students on the
schools to lift their mood and spirit. However the proponents
are currently getting some help from their Entrepreneur teacher,
Ms. Ersando for them to improve their product even though they
are confident that this cravings satisfier will be supported by
every GMATHSians. Furthermore, ‘Graham on a Stick’ expect that
after the 3 set of successful years the number of partnerships
and branches of this business will increase.

B2. Social Impact in the Community

The ‘Graham on a Stick’ will surely help the GMATHSians
students to satisfy their cravings and needs for them to have
some appetite in studying in school, but there’s more behind
this mission. They will implement some projects that can help
every poor students by giving them some free products if they
have a high grades every quarter. Also, they will conduct some
symposium about the way on how to innovate some products and to
be a successful entrepreneur in the near future.

B3. Business Impact in the Community

‘Graham on a Stick’ not only focus on how they would gain
some income for their sake, but to help the community with its
need. This may increase the performance of every student in
their class that may result on high grades. And at last, the
trust of every people in the community about sweets might
increase that used to have bad effects in every people mental
and physical health. The product may survive in every school
canteens because of its affordability, nutritious and not
ordinary taste.