BUSINESS PLAN

🅵🆄🅳🅶🅴🅴 🅱🅰🆁 🅲🆄🅿🅲🅰🅺🅴

SINAIT NHS, Sinait, Ilocos Sur, Philippines 2733
094- 2259-019
Email: cupcakefudgee@gmail.com
Website: www.obarrsasarap.com.ccf

January 14, 2020

MEMBERS:
Arjay Villarin

Kaezia Andrea Abalos

Princess Jessa Apostol

Princess Troi Calaycay

Frances Shane Oliva

Jamella Mae Pacis

Joanna May Serdenia

Essen Ivy Utrera

Mary Grace Yadao

12- ABM MACHIAVELLI

MRS. CHERYLL V. SORIANO

Adviser
TABLE OF CONTENTS
 STATEMENT OF THE PURPOSE

“It’s not just a piece of cake.

It’s a masterpiece of cake.”

Our tag line which stated above says it all with regards to our main purpose

in engaging such a business. This product aims to bring delightful taste to customers

by selling "Fudgee Bar Cupcake" to them. It also aims to be one of the best delicacies

with an affordable price.

 EXECUTIVE SUMMARY

The “Fudgee Bar Cupcake” is an innovative cake which can be sell throughout

the day. The target customers are the students and other school facilities of Sinait

National High School. The business totally owned and managed by 9 members.

It offers a high quality and satisfying taste. The product’s mainly ingredients are

bought on a popular supermarket in Cabugao which is the Two Brothers. It can assure

that the product is safe for everyone.

The business expects to raise an operating line to finance its first month in selling

this product. All members in the group invested equally to meet the working capital

requirements.

The business plan aims to satisfy the needs and wants of the students and other

school faculties. The product has its special ingredients that will give a satisfaction to

our consumers. The price of the product is not expensive so everyone can afford it.
 I. INTRODUCTION

PRODUCT DESCRIPTION

Cupcake- a product that offers something new, different from the mass market

cupcake sold near the school. They sell different kinds of delicacies that’s why we

have come up to present Fudgee Bar Cupcake as our product for our business plan.

Fudgee Bar Cupcake was made possible because of the popular “cake bar”. But this

time, we made something new that everyone will crave for it. Cake bar, the popular

delicacies of the Filipino is starting to boom as a profitable business nowadays

especially near the school.

Fudgee Bar Cupcake is our product for our business plan. Fudgee Bar Cupcake

was made possible because of the booming “cake bar”. We’ve decided to put an

innovation. So instead of a regular cupcake we used the fudgee bar to become a

cupcake. To make the product unique and not so boring, cookies and cream was

added.

GOALS AND OBJECTIVES

Short-term goals:

 To help students in satisfying their wants and needs

Long-term goals:

 To put up a stall/place for market

TARGET MARKET

 Primary Market

- Students in Sinait National High School

 Secondary Market

- Teachers and other Faculties in the school

MISSION

To provide fudgee bar cupcake for a delicious merienda. Our mission is not only

to earn profit rather our main mission statement is to bring satisfaction to every

individual which will be enjoying delicious taste that are good for them.

VISION

By instilling the business goal in achieving success, enhancing the ways and

strategies in producing our product.

II. TECHNICAL PLAN

Raw Materials

Fudgee Bar Condensed Milk

Hi-Ro Nestle’ Cream

Equipment

Cup

Knife

Product Process

 Cut the fudgee bar into half.

 Put the condensed milk and nestle’ cream on cup as it serves as the base.

 Put the sliced fudgee bar as the first layer then add some condensed milk and

nestle cream.

 Repeat the cycle until it’s done.

 Place a small amount of crushed Hi-Ro biscuit on top of it.

 Put it to the refrigerator overnight for better taste.

III. MARKETING PLAN

PEOPLE

Our innovative product aims to target the students and school faculties in Sinait

National High School. Due to its affordability, the students as well as teachers can

purchase this product. They can save more money by buying this product instead.

PRODUCT

Fudgee Bar Cupcake is delicious that can fulfilll customer’s satisfaction. It is a

healthy food because it has a 160 Cal, 30% Carbs (12 grams per piece), 50% Fats (9

grams), and 20% Protein (8 grams).The level of sweetness of this product is moderate

only.

PRICE

The total cost of production is Php 490.00 which is the total amount from

purchasing the ingredients needed. From the total cost of production, we based our

price. Since we produced 50 pieces, we set a price of Php 10.00 but we add a markup

of Php 5.00 that makes up Php 15.00 which serves as our original selling price.

We based our pricing strategy using the cost-based pricing which is the simplest

pricing method. This approach is used by simply adding a standard mark up to the

cost.

.
PLACE

Fudgee Bar Cupcake is sold inside the school to cater the student industry. This is

to ensure the convenience and accessibility for the customers.

PROMOTION

To enhance market awareness, we apply the personal selling as our tool in

promoting our product. We approach prospect customers and inform them about the

highlight of the product. We persuade them until they decide to purchase the product.

This strategy is very effective because the product is maybe known due to a wide

range of internet but it’s new for the taste of most of the consumers.

SWOT ANALYSIS

STRENGTHS

 This product is low cost. Thus, low capital investment

 No need to use expensive equipment’s in making the product

 Numerous ways and methods when it comes to production

WEAKNESSES

 Uneasy to control the taste of fudge bar cupcake

 Expensive packaging

 Availability of ingredients that have cheaper cost

OPPORTUNITIES

 Improving skills and knowledge especially in marketing the product

 Innovative modification of cake with cheaper price

 THREATS

 Greater competition

 Changing costumers’ preferences

COMPETITON

Essentially, there are three (3) competitors in the local area. The competitor

analysis is shown below

Competitor Price Location Facility Strength Weaknesses Strategy

GOLDILOCKS Php 50 & Good Excellent Good facility The price is Maintaining
above and location expensive their
product in
Can only terms of
afford quality and
during brand name
special
occasions

CINDY’S Php 50 & Good Excellent Good price Too sweet Maintaining
above and quality their
product in
terms of
quality and
brand name
SINAIT BAKE Php 5.00 & Good Good High Somewhere Offers
SHOP above demand far from the product with
target cheaper
customer price

Figure x
COMPETITOR ANALYSIS
 IV. FINANCIAL PLAN

INVESTMENT

The average investment we needed is Php 2,700. Since we are operating the

business as a group with 10 members, we need to have a share capital cost of Php 60

each in order to meet our needed set of ingredients per day. The total cost of

production indicates below.

2 Packs of Fudgee Bar-------------------------------------Php 100.00

2 Condense Milk -------------------------------------------Php 90.00

2 Nestle Cream --------------------------------------Php 100.00

1 Pack of Hi-Ro Biscuit-----------------------------------Php 40.00

Cups ---------------------------------------------------------Php 120.00

Spoons ------------------------------------------------------Php 40.00

Total Production Cost Php 490.00

INCOME STATEMENT

Fudgee Bar Cupcake

Statement of Comprehensive Income
For the month

Sales (45x5=250x20) 3,750

Less:

Ingredients (150x20) 2,450

NET INCOME 1,300

Note: The total produced product per day is 50 pieces.

CASH FLOW

Fudgee Bar Cupcake

Statement of Cash Flow
For the month

CASH INFLOW

CAPITAL Php 2,700.00

CASH OUTFLOW

INGREDIENTS Php 2,450.00

TOTAL CASH ON HANDS Php 350.00

ROI (Return on Investment)

𝑛𝑒𝑡 𝑝𝑟𝑜𝑓𝑖𝑡
ROI = × 100
𝑡𝑜𝑡𝑎𝑙 𝑖𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡

1,300
= × 100
2,700

= 48%