Que-Soy Assumption

HOLY ANGEL UNIVERSITY
SENIOR HIGH SCHOOL

BASIC EDUCATION DEPARTMENT
In partial fulfillment of the requirements for the subject

Principles of Marketing
Accountancy, Business and Management Strand (ABM)
PERFORMANCE TASK
MARKETING PLAN
QUE-SOY
Second Quarter
First Semester, AY 2019-2020
Submitted by:
Castro, Princess Dhessery S.
Garcia, Florjean Faith O.
Miclat, Ann Krizelle Y.
Salac, Ramon Kristian
Yambao, Danavelle L.
Grade 12 – Our Lady of Assumption
Submitted to:
Danzen B. Olazo
Teacher
October 2019
ii
TABLE OF CONTENTS
Title Page …………………………………………………… i

Table of Contents …………………………………………………… ii
Executive Summary …………………………………………………… iii
I. Introduction …………………………………………………… 1
Company’s Logo …………………………………………………… 1
Background of the Company ………………………………………………... 3
Mission …………………………………………………… 4
Vision …………………………………………………… 4
Goals and Objectives …………………………………………………… 4
Customer Expectations …………………………………………………… 5
II. Market Situation …………………………………………………… 5
Geographic …………………………………………………… 7
Demographic …………………………………………………… 7
Target Market …………………………………………………… 8
SWOT Analysis …………………………………………………… 10
Competitive Situation …………………………………………………… 15
III. Marketing Strategy …………………………………………………… 19
Product …………………………………………………… 19
Price …………………………………………………… 25
Place …………………………………………………… 45
Promotion …………………………………………………… 46
IV. SMART Analysis .………………………………………………...… 51
V. Business Model …………………………………………………… 63
VI. Projected Profit and Loss.………………………………………………….. 79
Appendices …………………………………………………… 85
iii
Executive Summary
Que-Soy sells desserts that are made with high quality products ensuring the
safety of our customers. The aim of the business is to maintain and attract the interest
of the customers by offering a variety of cakes and drinks. Que-Soy’s mission is to
provide cheesecakes prepared in a high-quality manner with only using the finest
ingredients with a competitive price whilst providing customer care, a friendly
environment, and respect to every individual. We want to spread joy and bliss through
every bite of our exquisite, innovative, and delightful cakes.
The shop is strategically placed in Nepo Quad in Angeles City, Pampanga since
there are a lot of businesses in the area and the number of people who go and pass
by the said area. The edge of the business would be its unique concept that serves a
new flavor to the customers.
The business offers cheesecakes such as Soya Raspberry Cheesecake, Soya

Hazelnut Cheesecake and Taho Cheesecake. The specialty of the business is what
they call Que-Soy which is a unique kind of cheesecake because of its flavor that is
inspired by a famous food in the country which is the Taho.
Que-Soy wants to establish the statement “nothing but the best” in terms not
only with our products but also with the service that we offer. We believe that customer
service is one of the main driving forces of a business that is why we assure that our
customers feel welcomed and comfortable with our service.
The business’ target market are students, families, employees, and tourists. It is
for everyone who wants to enjoy great company and dessert. The competitors of the
business are Cheesecake Factory, Pablo Cheesecake, and Uncle Tetsu Sweet Shop.
Unlike these businesses, Que-Soy offers a unique cheesecake with a Filipino twist.
The projected profit for the first year (2019) is ₱1,562,891.25. For the second
year (2020), sales have increasingly grown almost 2x the projected profit in the first
year. And for the third year (2021) it will increase by twice the projected profit in the
second year. While the loss statement for the first three years is none but we have the
gross profit of ₱5,767,497.63 for the first three years.
In the next years, Que-Soy plans on opening up more branches throughout

Pampanga. The business is open for opportunities such as franchising. It hopes to
build branches nationwide and be known as a dessert shop that serves an exceptional
cheesecake. The business will also innovate and add other flavors for the
cheesecakes.
1
Que-Soy’s logo has a total of 5 symbolisms. The first one is the delightful
cheesecake. This symbolises the main product that Que-Soy caters which are
variants of cheesecakes. 2nd, the word “Que” in the company’s name “Que-Soy”
which was shortened from the Spanish term “Queso” which means cheese. “Que” is
also colored yellow to symbolise cheese with an outline of brown to symbolise the
syrup in the company’s cheesecakes. 3rd, The word “Soy” in the company’s name
“Que-Soy” which was shortened from the term “soya” which originated from japan as
“soy” or “shoy” and Dutch “soya” and was later coined “soya” in the late 17th century.
Soya is one of the main ingredients of the company’s main product which is
cheesecakes, the company owners had an idea to combine a Philippine dessert
delicacy named “Taho” to create cheesecakes and soya is also one of the main
ingredients of taho. “Soy” is written and colored with an cream fill which symbolises
soya and an brown outline that symbolises the syrup in the company’s cheesecakes
4th, the “-“ in between the word “Que” and “Soy” symbolises the combination of
cheese and soya. It is also colored with yellow outlines and cream fill to symbolise the
combination of cheese and soya. Finally, the company’s Tagline which is “Spreading
Delight With Every Bite” this symbolises the experience which the company and their
products can give to each and every one of their customers.
2
I. Introduction
Que-Soy is a dessert shop located at Nepo Quad in Angeles City, Pampanga.

The aim of the business is to maintain and attract the interest of the customers by
offering a variety of cakes and drinks. By doing so, it will build a strong position on
the market specifically by offering products at a competitive price and high quality.
The specialty of the business is what they call Que-Soy which is a unique kind of
cheesecake because of its flavor that is inspired by a famous food in the country
which is the Taho. It will surely attract customers because of its affordable price and
innovative concept.
The business can loosely be described as a quick service shop wherein

customers would be satisfied by the fast service we offer. Our main selling point is
the dessert Que-Soy. The shop will hold true to its promise that is to be one of the
best cake shops in the country by being a new concept and to become a favorite
spot for the customers. Nepo Quad in Angeles City, Pampanga is a great place in
which the business will be placed because of the number of people who go and pass
by the said area. We also hope to attract tourists that visit the area. We plan to
manipulate the said location to our outmost advantage. The said location is filled with
competitors since as mentioned earlier, it is a great place in building up a business.
The edge of the business would be its unique concept that serves a new flavor to the
customers.
We want to establish the statement “nothing but the best” in terms not only
with our products but also with the service that we offer. We believe that customer
service is one of the main driving force of a business that is why we assure that our
customers feel welcomed and comfortable with our service. Building customer
relationship is a must in order to gain the trust of our customers and retain the
customers that we acquired.
Que-Soy sells desserts that are made with high quality products ensuring the
safety of our customers. It is coupled with an exceptional customer service that is
offered in a comforting atmosphere. Our business also values our customers by
offering products that is within their budget. Promotions are also given for the benefit
of our customers. Innovations are also assured as we always check what are the
weaknesses of the business in order to correct them. With those being said,
customers will surely be encouraged to buy our products and we will do our best to
retain them. Que-Soy will surely spread delight, with every bite.
3
Background of the Company
Que-Soy is a dessert shop that caters affordable and delicious cheesecake with a
new flavor, Taho! The business is committed to serving mouth-watering and delightful
cheesecakes.
It will be located in Nepo Quad, Angeles City, Philippines. The business is

registered in the Department of Trade and Industry as partnership between five
entrepreneurs namely Ms. Princess Castro, Ms. Faith Garcia, Ms. Ann Miclat, Ms.
Danavelle Yambao, and Mr. Ramon Salac. The five were on their 12th grade taking
Accountancy, Business and Management strand when they were tasked by their
professor to make a marketing plan for their Performance Task. Since the five shared
a common favorite which is taho and cake, they decided to combine both for their
proposal. It resulted to their special product, Taho Cheesecake, which became a
successful product in the market. As they graduated, years later, they thought of
making the plan into reality. With dedication, commitment, and continuous innovation,
their business plan turned into reality.
Que-Soy’s logo has a total of 5 symbolisms. The first one is the delightful
cheesecake. This symbolises the main product that Que-Soy caters which are variants
of cheesecakes. 2nd, The word “Que” in the company’s name “Que-Soy” which was
shortened from the Spanish term “Queso” which means cheese. “Que” is also colored
yellow to symbolise cheese with an outline of brown to symbolise the syrup in the
company’s cheesecakes. 3rd, The word “Soy” in the company’s name “Que-Soy”
which was shortened from the term “soya” which originated from japan as “soy” or
“shoy” and dutch “soja” and was later coined “soya” in the late 17th century. Soya is
one of the main ingredients of the company’s main product which is cheesecakes, the
company owners had an idea to combine a Philippine dessert delicacy named “Taho”
to create cheesecakes and soya is also one of the main ingredients of taho. “Soy” is
written and colored with a cream fill which symbolises soya and a brown outline that
symbolises the syrup in the company’s cheesecakes. 4th, the “-“ in between the word
“Que” and “Soy” symbolises the combination of cheese and soya. It is also colored
with yellow outlines and cream fill to symbolise the combination of cheese and soya.
Finally, the company’s Tagline which is “Spreading Delight With Every Bite” this
symbolises the experience which the company and their products can give to each
and every one of their customers. Moreover, Que-Soy wants to promote the health
benefits of Soy to the target market while producing a delicious dessert with an eco-
friendly packaging. The entrepreneurs believe that the goal of having a successful
business is through being dedicated into giving quality services and an exceptional
experience to the customers.
4
Mission
To provide cheesecakes prepared in a high-quality manner with only using the

finest ingredients with a competitive price whilst providing customer care, a friendly
environment, and respect to every individual. We want to spread joy and bliss through
every bite of our exquisite, innovative, and delightful cakes.
Vision
To become a well renowned local cake shop that serves the best flavored
cheesecakes which are healthy at the same time. Que-Soy also aims to gain
popularity and patronization, as it wants to be Central Luzon's first choice for
cheesecake while maximizing customer value.
Goals and Objectives
Setting objectives is important for businesses for they serve as a guide on

what it wants to achieve as the business runs and grows. These objectives shall be
used to assess the growth and development of the business.
The objectives of Que-Soy for its early years of operations are:
1. To be well-known as the “Best New Cheesecake Shop” in Angeles City in the

first year of operations.
2. To achieve sales of Php 200,000 per month within the second year of
operations.
3. To increase sales by 20% in the third year of operations.
4. To decrease cost of expenses by 5% in each year of operations by cutting off

unnecessary and unreasonable expenses.
5. To open 2 or 3 new stores around Pampanga in the next 2 years.
6. To increase foot traffic by 20% through extensive and Intensive advertising by

the end of the year 2025.
5
CUSTOMER EXPECTATIONS
NEEDS
1. Food
Needs are the elements required for survival and mental and physical health.
Examples of which are food, water, shelter, protection from environmental threats, and
love. The business offers one of the basic necessities of humans which is food. The
business will provide a food that can be eaten at any time of the day which is a taho
cheesecake. The business wants to preserve and showcase the Filipino culture by
using taho as the flavor of the cheesecake. With this innovative product that is unique
and creative, customers will be persuaded.
2. Health Benefits
We all know taho for its rich flavor but there's more to it than its flavor. This
delicious food consists of balatong (Softened tofu), arnibal (Caramelized sugar with
vanilla) and sago (pearl tapioca). The combination of these ingredients would want you
asking for more. Eating taho has a lot of health benefits. It is rich in protein that will
help you decrease your cholesterol intake. There is also a link between soy
consumption and cancer prevention. Taho do not only satisfy our cravings but also
contribute in our health.
3. Budget friendly cheesecake
One of the driving forces that push the consumers to buy is their buying power. Is it
affordable or practical to buy this particular product? At Que-Soy, we guarantee the
consumers that every single penny that they transact to us is all worth it. We use the
best vegetables in the market but we align the prices based on our target market.
Through the help of our product managers, we are able to come up to a product with
one of the best qualities which can be bought with a reasonable price.
WANTS
1. Unique flavors
Wants are shaped by culture and personality of individuals which are a form of
human needs. Customers want and strive for innovation. They want something better
that is why we thought of a product that is unique from the competitors in terms of its
flavor. The flavor of our cheesecake would be taho in which taho is a traditional
Filipino food. We all know taho as a drink, but our product would be a food, cake
specifically. This is new because of the flavor.
6
2. Price that affordable for everyone

We considered the money of our customers that is why we settled for a reasonable
price. Since the ingredients of the product is found and abundant locally, the raw
ingredients can be bought at a lower price compared to the ingredients used by other
cheesecakes. With that being said, the price of our cheesecake would be reasonable
and affordable for our customers to be attracted to buy and patronize our product.
3. High quality product

The business did not only consider the money of our customers but also the
satisfaction that they will be able to get. We assure that our raw ingredients are safe
and from trustworthy suppliers. We believe that not only the quantity should be
considered but also the quality of the product because this is what will remain on the
minds of the customers. This will make them buy again because they are satisfied of
the product offered.
EXPECTATIONS
1. Place
Expectations are what the customers look for and seek from the purchase of the
product. A place is one thing to consider. We assure you that our place is customer
friendly and safe for everyone. It also gives you a relaxing ambiance. A place is an
asset because it can also attract customers for the experience.
2. Promos
Special promos will be given depending on the occasion. Promos are offered to
increase sales and popularity. Examples of promos are Grand Opening Promo and
Anniversary Promos. The products will be sold with reasonable prices because one of
the target markets are students.
3. Customer service
One way to catch the customers' hearts is to show them that they are welcome.
Customer service is important because in this way, you can earn the trust of your
customers. The business is equipped with employees that are friendly and
approachable to maintain good customer relationship.
7
II. Market Situation
The market situation analysis serves as a guide for the business owners to
gauge if their business will thrive in a particular area. It clearly identifies potential
customers and the environment, and their impact on the company. It should be
reviewed periodically to ensure that it is up to date because it is an essential part of
any business plan. Que-Soy will use this market situation in order to identify who their
potential customers will be as well as the viability of opening the business in the
chosen area.
GEOGRAPHIC
In picking their location, Que-Soy put into consideration foot traffic. The store
will be located at Nepo Quad. This area was chosen because there are a lot of
restaurants here and it is a great opportunity to offer an after-meal snack or dessert.
Setting up shop in this location will give us different types of customers, from impulsive
to wandering customers. It is also really near residential areas like Villa Teresa and
Nepo Subdivision. Although a café is already in this area namely KCafé, Que-Soy will
offer a product which cannot be found in this store which is our Taho Cheesecake.
DEMOGRAPHIC
The geographic market situation of Que-Soy is where most types of people can be
found. Considering the customer’s needs, wants and demands, we could say that our
8
demographic include: students, workers, families, and tourists. First, Nepo Quad is
near schools like Holy Angel University and Holy Family Academy. It is also near
workplaces such as New Point Mall and the BPOs surrounding the Nepo Quad area. It
is also an area where families come to eat together especially during weekends. It is
also a place where there a mostly restaurants so there will be a significant number of
passers-by. Angeles City is also a blooming tourist destination and one of the sites
which is Holy Rosary Parish and one of the nearest food places is Nepo Quad.
Sales
Tou
rist
s
15
% Stu
Fa den
mili ts
es 40
25 %
%
Wo
rke
rs
20
%
TARGET MARKET
Que-Soy identified their target market in order to know the demographic of

potential customers that they may be serving. Identifying the target market is essential
in developing effective marketing communication strategies. It is also important to
know customer characteristics like disposable income, age, and level of education
because these can be used in deciding on the product, price and packaging of a
product.
1. Students
Students in the Nepo area range from elementary to college. They are aged 12 –
23, 6th grade and above, with an allowance of P100-300 and are from Holy Family
Academy, Holy Angel University, Proverbsville School Inc., and AMA Computer
College. Nepo Quad is also near jeepney terminals for jeepney routes of Manibaug
and Sunset, which cater to students from Holy Family Academy (New Site) and
Angeles City National Trade School. We would like to target students from the 6th
Grade and up because this is when students generally, start to go out with their friends
and have allowances that allow them to do so. They are one of the most profitable
customers especially when the product has a reasonable price. They are also always
on the look-out for something new to their taste buds. Students also look for what is on
trend.
9
2. Employees
Nepo Quad, Angeles City is an area surrounded by different workplaces. First, it is
surrounded by schools and this is a potential dessert for teachers to have with their
coffee. Second, it is also surrounded by offices (NJN Law Office, Teresa Waterworks,
Angeles Electric, PAG-IBIG, PhilHealth & SSS), banks (Banco de Oro & Chinabank),
and BPOs (Startek, Stellar, TATA Consultancies, Top Data & Cloudstaff). These are
female and male employees aged 20 and above with a salary of 15,000 or more. Most
professionals are known to hang-out in a coffee shop to de-stress. Since our product is
cheaper than cheesecakes you could buy at a coffee shop and it provides a one of a
kind experiences which is nostalgia, it is a perfect companion to coffee.
3. Families
Our product can be for individuals or for sharing. It could also be a birthday cake
you would like it to be one. It is a great food to bond over. Considering our geographic
location, families would be one of our largest target markets because the Nepo Quad
is filled with restaurants like Dainty, New York Supreme & Gustav, where families
come to eat. These are families with an income of P20,000 or more.
4. Tourists
Our product is a new variation of what cheesecake is. It is something that fuses our
tradition and the western dessert, which is something new. It is something that is
Instagram worthy, which a lot of people nowadays look for in a product. A trend that
we are seeing currently, is that when a good photo of a product comes out it is most
likely to go viral and be sought out by customers. Therefore, increasing sales and
profit for the business. A product that is trending on social media sites will most likely
be sought out by tourists. Tourists who come to Angeles City may also potentially
recommend our product to other people and we may gain a bigger customer following.
10
S.W.O.T. ANALYSIS
S.W.O.T. Analysis is a business tool used by a person, organization or

business to identify their strengths and weaknesses, which can be found within the
company, and opportunities and threats, which are external factors that can affect your
business. In determining these, Que-Soy will use its strengths to further promote the
company and maintain them, improve on its weakness, use the opportunities as a
jumping board to expand the business and take precautionary measures to avoid the
threats.
Strengths Weaknesses
1. Unique Flavor of Taho 1. Lack of Experience in Running a

2. Reasonable Price Bakery
3. Invokes Nostalgic Memories 2. Newly Established
4. Location Product/Business
5. Customer Service 3. Limited Variety of Flavors
4. Limited Capital
5. Frequently Changing Suppliers
Opportunities Threats
1. Free Utilization of Social Media 1. Natural Calamities in the Area

2. Expansion of Store 2. Changing Customer Preferences
3. Online Selling 3. Perishable Goods
4. Growth of Population 4. Inflation
5. Kapampangan Culture 5. Opening of a Competitor
11
STRENGTHS
The company’s strengths are characteristics in which they excel at. Que-Soy
will make sure to maintain their strengths and possibly add to them as time goes by.
As of now, the company’s strengths are the following:
1. Unique Flavor of Taho

In the conceptualization and development of our product, we wanted to make
something that is not something that you usually associate with cheesecake so we
came up with taho cheesecake. Doing our research, we found out that this was not
widely known. In doing so, the taho that everyone grew up loving and drinking has
been innovated and comes in different flavors.
2. Reasonable Price
Compared to our competitors, our cheesecakes are reasonably priced. Most
cheesecakes that you can buy by the slice are almost always above 100 pesos. In
pricing and developing our product, we thought of the students most specially. We
wanted a product that was reasonably priced but did not fall behind on quality.
3. Invokes Nostalgic Memories

One of the reasons why we chose to focus on this product is because of our
experience while eating it. It highlights and brings up a feeling of nostalgia. Memories
from one’s childhood of drinking taho will surely bring in people who want to
experience this. People go to cafés like Starbucks for the experience, for the ambiance
and with our taho cheesecake we offer that experience of your childhood.
4. Location
Our store is located in Nepo Quad which is in downtown Angeles. This is one of the
strengths of our company because it is surrounded by restaurants and cafés, as well
as offices, schools, malls, and jeepney terminals. This means that we could expect a
lot of foot traffic that are all potential customers. This also gives us a chance to cater to
customers after their meal for a dessert or a snack to have with their coffee.
5. Customer Service
12
Our store staff are trained to give our customers the best service they could offer.
We train them to treat our customers with utmost respect and to be more sensitive in
order to exceed our customer’s expectations. Our tagline is “Spreading Delight With
Every Bite” and we also apply that through our customer service. Our staff are polite,
can efficiently execute customer’s orders and always serve with a smile.
WEAKNESSES
The company’s weaknesses are what stops it from performing at its best. These
are areas where the company has to improve. Que-Soy will surely improve upon these
weaknesses. The following are the company’s weaknesses:
1. Lack of Experience in Running a Bakery

We, the owners, are new in the industry. Each one of us are newbies in running
a business. This is a weakness because there are many things that could go wrong
in running a business, like mismanagement and poor decision making. Being
newbies, we might not be able to handle the stress of running a business.
2. Newly Established Business

Since we are new to the game, we don’t have loyal customers that will go to our
store. Customers may not trust our store because it is new. It could hinder our
sales. We also don’t have undeveloped processes which could slow down
production since we are still figuring out what works and what does not.
3. Limited Variety of Flavors

Having limited flavors means that we could not cater to everybody. Being new,
we only put out the flavors that we are good at producing. A customer may not be
able to find something that tingles their taste buds and may slow down the growth
of our company.
4. Limited Capital
Being young entrepreneurs and not from well-off backgrounds, we have
financial limitations. The limited capital forced us to skimp on other things like décor
of the store and focus on more important matters like our product’s ingredients and
packaging. A limited capital hindered us from opening the best possible store that
we could have had.
5. Frequently Changing Suppliers

We don’t have regular suppliers at the moment. This is a weakness because this
means that our production will be based upon the availability of products. It is also
13
possible that ingredients will not always be priced the same because we buy from
different stores where the ingredients are available. This is also a weakness because
the same brand of ingredient may not be available in other stores and we have to buy
another brand that may or may not be of the same quality.
OPPORTUNITIES
Opportunities are the external favorable factors that could give the company a
competitive edge. Que-Soy will use these opportunities as a jumping board to further
expand the business and keep it running in the long run. The following are the Que-
Soy’s opportunities:
1. Free Utilization of Social Media

This is an opportunity for us to promote our product to a much larger audience
for free. This could reduce the company’s expenses on advertising. It could also be
an opportunity to go viral and gain more patrons.
2. Expansion of Store
Expanding our store gives us the opportunity to accommodate more people
who come and buy from us. Expansion may also mean opening up another store at
another location. This gives us an opportunity to gain more customers from
different locations and not just from downtown Angeles.
3. Online Selling
Online selling will give us the opportunity to not just have loyal walk-in
customers but also customers from different locations. Having an online presence
will also contribute to our sales. Also, through online selling we are able to post and
get customer feedback which strengthens our credibility as a company.
4. Growth of Population
Customers are the lifeblood of a business. As the population grows, we have an
opportunity to expand our business and gain more customers. In a place with
growing population, you compete with other businesses for new customers which is
easier rather than competing with businesses for existing customers.
5. Kapampangan Culture
Kapampangans are known for their great cooking and cuisine. They are also
known as people who are open to trying new things. Hence, the different trends
that are very popular in our province. This is an opportunity because since the
14
people are willing to try new things, they will be more willing to try our product,
which is fairly new to their taste buds.
THREATS
The threats are unfavorable factors that could cause potential harm to the
company. Que-Soy will take precautionary measures against these threats to be able
to combat them when they do arrive. The following are threats to Que-Soy:
1. Natural calamities in the area

Natural calamities like storms and earthquakes are a threat to our business
because this may affect our sales. During times of calamities, people are more likely to
stay in their houses than to go out. Getting people to come to the store at these times
because people should be more concerned of their safety rather than going out.
2. Changing customer preferences

Customer preferences are always changing. This could mean that not all the
time will there be customers to serve. There may come a time when the customers
and consumers that will not prefer a cheesecake or its flavors. This is a threat
because it may cause us to go out of business if we do not have customers.
3. Perishable goods
Our cheesecake contains cream and silken tofu which are goods or ingredients
that could spoil very quickly. They are sensitive to temperatures. They may spoil if
left out in the open for too long. This poses a threat to our production because if the
cheesecake is not kept chilled it may spoil after a certain period of time. This could
also affect our sales because if a customer is given a spoiled cheesecake it may
affect our business’ image.
4. Inflation
Inflation may threaten our ability to sell our cheesecake at a reasonable price.
In inflation, prices of goods will go up or become more expensive. Prices of raw
materials may change without prior notice. This may affect us because if a price
goes up it may lessen our profit. If we continue to increase the price of our
cheesecakes, people will stop buying from us.
5. Opening of a Competitor
15
The opening of a competitor especially with the same product will greatly affect
our business. Our business can be overshadowed if we cannot compete with them.
They may be able to sell their goods at a price that we cannot match. We may not
be able to remain competitive and continue being a market contender.
COMPETITORS ANALYSIS
All business face competition because of its competitors. Competitor analysis in

every business is essential because it is an assessment of the strengths and
weaknesses of current and potential competitors. In any kind of business or other
fields we cannot prevent to have a competitor and those competitors will not just give
you a negative impact but a positive impact as well. A competitor is a person or entity
which is a rival against another. In business, a company in the same industry or a
similar industry which offers a similar product or service. On a negative side the
presence of competitors in an industry drives down the price of goods and services
because consumers have more alternatives from which to choose if the price of a
good or service is too high. But on the positive side, a competitor can help you and
your busy stand out, in a way that when a customer tried different source of product
s/he will know what the best is. It will enable you to set your prices competitively and
help you to identify flaws and to improve it as well. A competitor can be also used as
motivation on improving your business performance. A competitive analysis is a critical
part of your company marketing plan. This analysis provides both an offensive and
defensive strategic context to identify the opportunities and threats of Que-Soy.
Although Que-Soy is competitive when it comes with its product quality and
superior customer service, it must still consider its competitors that may offer the same
variety of products and services so it should make sure that there is a sense of
differentiation for it to stand out. Aside of offering the same variety of products that
Que-Soy have, those direct and indirect competitors can also offer a cheaper amount
of a product than what Que-Soy offers. It's an essential tactic for finding out what your
competitors are doing and what kind of threat they present to your financial well-being.
16
DIRECT COMPETITORS
1. CHEESECAKE FACTORY
Cheesecake Factory is an American restaurant

company and distributor of cheesecake. It represents
what American cuisine is all about. The Cheesecake
Factor, through its accessible location and popular
food trends, appeal to the middle class. It can be
found inside the malls. It has a highly skilled
workforce, reliable suppliers and an automated
process which
brings consistent
quality with their
cheesecakes. Cheesecake Factory is a
direct competitor because we sell the same
product which are cheesecakes and although it
is a chain restaurant, it offers a more premium
experience because it is a sit-down restaurant.
2. PABLO CHEESECAKE
Pablo Cheesecake is a popular food chain from Japan. What made them
popular is that, Pablo Cheesecakes' are creamy and soft. In addition to that, the
shop also carries a rich line of pastries, cheese pudding and drinks. This enables
them to serve a wide variety of customers with different preferences. Being a world-
famous shop, it means they can please the taste of more people. They are also
well-known which means that more people will be able to trust them. The company
is also internationally known and well regarded for the quality of its products. As a
trend in our competitors, they also offer a more premium experience.
17
3. UNCLE TETSU SWEET SHOP
Known for its delicious Japanese Cheesecake.

It has been making waves in other countries such as
China, Taiwan, Singapore and has recently opened
its doors in the Philippines. It is our competition
because like our shop it is tailored to the taste of the
Asian people. We are both new to the market and
offering the same kind of product so therefore, we are
competitors. They offer a different kind of
cheesecake. It is soft and airy instead of the
traditional dense and creamy cheesecakes. Their product is also nutritious, having
only 140-150 calories per slice.
INDIRECT COMPETITORS
1. CONTI’S
Conti’s offers Blueberry Cheesecake, Cookies and
cream, Cheesecake and their best seller Mango
Cheesecake. It is rich with a hint of tartness, topped with
a Filipino favorite fruit, Conti’s Mango Cheesecake. It is a
scene-stealer. Their tagline is “delightfully yours”. It is a
well-loved restaurant in the Philippines that offers various
dishes and drinks. Conti’s didn’t just solely rely on giving
customers their best. They also take in consideration the
welfare of their employees as well as suppliers. Conti's is
one of our indirect competitors because they serve a
variety of cakes and pastries. With this advantage, they
will be able to cater the customers and their changing
taste and preferences.
2. COFFEE BEAN AND TEA LEAF

It is an American coffee chain founded in 1963.
Coffee Bean and Tea Leaf also offers a variety of
Cheesecakes. One of their Cheesecakes is the
Blueberry Cheesecake which is also their best seller.
Their Blueberry Cheesecake is the perfect partner to
18
their line of specialty drinks. Coffee Bean and Tea Leaf is famous because of its
offering of various menu and an amazing ambiance of interior. The Coffee Bean &
Tea Leaf made sure that they provide great products to the customers, that made
them come back and that they only hire the best employees on town.
3. TINAPAYAN FESTIVAL BAKESHOPPE

Tinapayan Festival Bakeshoppe is serving the
Filipino community with soft and sweet baked goods.
They offer different kinds of bread including cakes and
cheesecakes. One of their best sellers is their
cheesecake. Their advantage is that in every pastry that
they do they make sure that they have passion, dedication
and love for the food industry and baking that made them
known to the country and soon, to global market.
Tinapayan is one of the indirect competitors of Que-Soy
because of its best seller which is a cheesecake. It poses
a threat in the business as it also delivers Filipino culture reflected on their menu.
III. Marketing Strategy

PRODUCT
Que-Soy offers variety of cheesecakes that are sort of made up of soya yet
ensuring all customers that it still tastes like the usual one. Que-Soy innovated
Hazelnut Cheesecake which is a cheesecake with a full blast of hazelnut chocolates
and soya milk combined that creates an unforgettable taste. Raspberry Cheesecake
as obvious as its name, is a cheesecake which has raspberries in all fillings, and this
one still combined with soya. Also, for the customers who like extra chocolate, Que-
Soy also offers Chocolate Chip Brownie Cheesecake, which is rich in soya milk and
19
brownies, yet taste that you cannot get over with it comes because it is a lighter sweet
version of an ordinary chocolate cheesecake.
Taho Cheesecake
The main specialty of our product is

what we call Que-Soy. Your usual morning
snack is now packed in a dessert that can be
eaten anytime you want. The flavor of this
cheesecake is a Filipino classic which is Taho.
It does not only offer you a rich flavor but also
a lot of benefits in terms of health. A healthy,
nutritious dessert that can be acquired in an
affordable price!
Soya Hazelnut Cheesecake
Soya Hazelnut Cheesecake is one of

the best sellers of Que-Soy because of its
creamy filling and soya filling additional of its
different and delicious syrup.
20
Soya Raspberry Cheesecake
From its name Soya Raspberry

Cheesecake, it is full of raspberries and soya
that are good for our customers. It consists of
crushed cookies as the base.
Packaging
21
According to Stephen Denny,” if dogs don’t like your food, the packaging doesn’t
matter”. For him, packaging is just packaging and it’s the product that really matters
which is partly true. However, Product packaging plays an important role in consumer
decisions than you might think. It serves as your ‘connection’ to your consumer
because it states what your product can do and as well to your company’s value. It
communicates a lot of things. That’s why we consider a lot of things in creating our
very own packaging. Some would argue that packaging is as important as the product
itself because it’s a crucial marketing and communication tool for a business. The
purpose of the product packaging is to protect the product from damage. Product
packaging not only protects the product during transit from the manufacturer to the
retailer, but it also prevents damage while the product sits on retail shelves. The
catchier the design or looks of the packaging, the more people would like to buy it
because they were attracted to the packaging. The good packaging reveals the
company’s identity and attracts or invites new customers to get to know more about
your business.
Que-Soy decided to come up with a very simple, yet catchy and good-looking
packaging that includes the logo, label, and it is in the shade of color yellow. The logo
symbolizes the company or organization and serves as a simple mark to identify a
company’s product or service. On the other hand, the color yellow is known to increase
appetite which is obviously our priority from the brand name itself, Que-Soy. It also
triggers the feeling of happiness and friendliness which is the reason why it is used in
fast food industry. We keep in mind that the language of color is communicated quicker
in the brain than words and shape as they work directly with our feelings and emotions
that is why it is crucial for us to choose the right color combinations. The logo has the
big cheesecake picture on top and the name Que-Soy is below the big cheesecake
picture which means that our company aims to be the biggest cheesecake shop in the
area that serves the most unforgettable delicious cheesecake that you will ever taste in
your whole life. Que-Soy packaging also has the label, because it helps consumers to
gain information about the product. In the label we have here, it indicates the nutrition
facts, place of producers and the ingredients used in making the product. By indicating
this, it helps our customers who are being meticulous whenever they are buying foods.
In addition to this, Que-Soy used a jar to put the cheesecake in so that their
contribution to plastic waste will be lessened. The customers will also be able to reuse
these jars in their own homes.
22
Labelling
Sticker for Taho Flavor
Sticker for Soya Raspberry Flavor
Sticker for Soya Hazelnut Flavor

23
Labelling is a part of the package that is attached to it that helps consumers

to gain information about the product. In the label we have here, it indicates the
nutrition facts, place of producers and the ingredients used in making the product.
By indicating this, it helps our customer who are being meticulous whenever they
are buying foods. This label gives necessary information for our customers such as
the expiration date of our product. Also, by indicating the ingredients the customers
will also be able to know if they are allergic to some ingredients of the cheesecake.
The label also includes our return jar policy, which says that for every jar that you
return, we will give back 5 pesos for it. Our contact number and main social media
site is also indicated in order for the customer to be able to know where they can
easily contact us.
24
PRICE
The food prices in Que-Soy will be in moderate and affordable range compared
to known cheesecake restaurants surrounding the area. Since it is near universities,
offices, markets, and other establishments, most of the customers are expected to be
students and employees so consideration must be given, and the prices should be as
affordable as possible. The prices will not only be determined by the going rate of food
price in the area but also by the percentage of the actual food. We will ensure that our
products will be competitive in a way that they are not only affordable in price, but also
tasty, well-presented and can really meet the customers’ expectations. We will make
sure that the prices will be fair to the customers and a huge amount of fortune is not
needed to be able to dine here.
PRODUCT PRICE
Taho Cheesecake ₱ 81.50
Soya Hazelnut Cheesecake ₱ 81.50
Soya Raspberry Cheesecake ₱ 81.50
25
TAHO CHEESECAKE
COST COMPONENT AMOUNT

Direct Materials PHP 30.55
Direct Labor PHP 5.00
Direct Overhead PHP 2.59
Unit Variable Cost PHP 38.14
Fixed Costs PHP 10.88
Unit Cost PHP 49.02
Mark-Up (75%) PHP 36.77
Mark Down (5%) (PHP 4.29)
SELLING PRICE PHP 81.50
SOY HAZELNUT CHEESECAKE

Unit Cost PHP 49.02
Mark-Up (75%) PHP 36.77
SOY RASPBERRY CHEESECAKE

Unit Cost PHP 49.02
26
Mark-Up (75%) PHP 36.77

PRICING SCHEME
Product Price Breakdown:
1. Taho Cheesecake
TAHO CHEESECAKE DIRECT MATERIAL COST BREAKDOWN

RAW QUANTITY UNIT PRICE TOTAL TOTAL COST
MATERIALS PER UNIT SERVINGS PER
PER UNIT SERVING
Silken Tofu 1 block 36.25 20 1.81
Cream 1.5 block 71.5 20 2.15

Cheese
All Purpose 250 milliliter 53.75 20 2.69
Cream
Powdered 0.25 cup 3.27 20 0.16
Sugar
Milk 0.25 block 23.6 20 1.18
Chocolate
Vanilla 1 teaspoon 0.34 20 0.02
Sago 1 cup 5 20 0.25
Graham 0.75 pack 20.82 20 1.04
Crackers
Margarine 0.5 block 18 20 0.9
27
Brown Sugar 0.75 cup 6 20 0.3

Water 0.5 cup 0.65 20 0.03
Packaging 1 piece 20 1 20
Jar and
Sticker
TOTAL DIRECT MATERIAL COST ₱ 30.55
The total direct material cost for producing one serving of cheesecake is ₱ 30.55.
TAHO CHEESECAKE DIRECT LABOR COST MONTHLY BREAKDOWN

PROCESS TOTAL LABOR TOTAL SERVINGS LABOR COST
COST PER MONTH PER SERVING
Production of ₱ 3,525 705 servings 5
cheesecake
TOTAL DIRECT LABOR COST ₱5
The total direct labor cost per serving of cheesecake is ₱ 5.
TAHO CHEESECAKE OVERHEAD COST MONTHLY BREAKDOWN

OVERHEAD TOTAL OVERHEAD TOTAL SERVINGS OVERHEAD
EXPENSES COST PER MONTH COST PER
SERVING
Electric bill ₱ 1,452.3 705 servings 2.06
Water bill ₱ 373.65 705 servings 0.53
TOTAL OVERHEAD COST ₱ 2.59
The total overhead cost per serving of cheesecake is ₱ 2.59.
TAHO CHEESECAKE FIXED COST MONTHLY BREAKDOWN

FIXED COST TOTAL FIXED TOTAL SERVINGS FIXED COST
COST PER MONTH PER MONTH PER SERVING
Rent expense ₱ 2,072.7 705 servings 2.94
Salaries expense ₱ 4,977.3 705 servings 7.06
28
Advertising ₱ 620.4 705 servings 0.88

expense
TOTAL FIXED COST ₱ 10.88
The total fixed cost per serving of cheesecake is ₱ 10.88.
Taking the entire costs, the total unit cost of each serving of Taho Cheesecake would
be:
TAHO CHEESECAKE TOTAL UNIT COST PER SERVING

Direct Materials ₱ 30.55
Direct Labor ₱ 5.00
Direct Overhead ₱ 2.59
Fixed Cost ₱ 10.88
TOTAL COST PER SERVING ₱ 49.02
The business will utilize 75% mark-up rate based from the total cost per serving of
each cheesecake.
₱ 49.02 (total cost per serving)

x 0.75 (mark-up rate)
₱ 36.77 (mark-up)
₱ 49.02 + ₱ 36.77 = ₱ 85.79 (selling price)
With a mark-up rate of 75%, the selling price of the cheesecake will be ₱ 85.79
and the profit that will be generated per product is ₱ 36.77.
29
2. Soya Raspberry Cheesecake
SOYA RASPBERRY CHEESECAKE DIRECT MATERIAL COST BREAKDOWN

RAW QUANTITY UNIT PRICE TOTAL TOTAL COST
MATERIALS PER UNIT SERVINGS PER
PER UNIT SERVING
Raspberry 0.50 cup 1.24 20 0.06

Sauce
Cream 0.7 block 45.2 20 2.26
Cheese
Cream
Powdered 0.25 cup 3.27 20 0.16
Sugar
Milk 0.10 block 9.4 20 0.47
Chocolate
Sago 1 cup 5 20 0.25
Graham 0.65 pack 15.6 20 0.78
Crackers
Water 0.5 cup 0.65 20 0.03
30

Jar and
Sticker
SOYA RASPBERRY CHEESECAKE DIRECT LABOR COST MONTHLY

BREAKDOWN
PROCESS TOTAL LABOR TOTAL SERVINGS LABOR COST
COST PER MONTH PER SERVING
cheesecake
SOYA RASPBERRY CHEESECAKE OVERHEAD COST MONTHLY

BREAKDOWN
OVERHEAD TOTAL OVERHEAD TOTAL OVERHEAD COST
EXPENSES COST SERVINGS PER PER SERVING
MONTH
SOYA RASPBERRY CHEESECAKE FIXED COST MONTHLY BREAKDOWN

FIXED COST TOTAL FIXED TOTAL FIXED COST
COST PER MONTH SERVINGS PER PER SERVING
31
MONTH
Advertising ₱ 620.4 705 servings 0.88
expense
Taking the entire costs, the total unit cost of each serving of Soya Raspberry
Cheesecake would be:
SOYA RASPBERRY CHEESECAKE TOTAL UNIT COST PER SERVING

each cheesecake.

₱ 36.77 (mark-up)
₱ 49.02 + ₱ 36.77 = ₱ 85.79 (selling price)
32
3. Soya Hazelnut Cheesecake
SOYA HAZELNUT CHEESECAKE DIRECT MATERIAL COST BREAKDOWN

RAW QUANTITY UNIT PRICE PER TOTAL TOTAL
MATERIALS UNIT SERVINGS COST PER
PER UNIT SERVING
Hazelnut 1 cup 19.4 20 0.06

Chocolate
Cream 0.5 Block 43 20 2.15
Cheese
Cream
Powdered 0.25 cup 3.27 20 0.16
Sugar
Milk 0.10 block 9.4 20 0.47
Chocolate
Sago 1 cup 5 20 0.25
Graham 0.65 pack 15.6 20 0.78
Crackers
Water 0.5 cup 0.65 20 0.03
33
Jar and
Sticker
SOYA HAZELNUT CHEESECAKE DIRECT LABOR COST MONTHLY

BREAKDOWN
PROCESS TOTAL LABOR TOTAL LABOR COST
COST SERVINGS PER SERVING
PER MONTH
cheesecake
SOYA HAZELNUT CHEESECAKE OVERHEAD COST MONTHLY BREAKDOWN

OVERHEAD TOTAL OVERHEAD TOTAL OVERHEAD
EXPENSES COST SERVINGS COST PER
PER MONTH SERVING
SOYA HAZELNUT CHEESECAKE FIXED COST MONTHLY BREAKDOWN

FIXED COST TOTAL FIXED COST TOTAL FIXED COST
PER MONTH SERVINGS PER SERVING
PER MONTH
34

Advertising expense ₱ 620.4 705 servings 0.88
Taking the entire costs, the total unit cost of each serving of Soya Raspberry
Cheesecake would be:
SOYA HAZELNUT CHEESECAKE TOTAL UNIT COST PER SERVING

each cheesecake.

₱ 36.77 (mark-up)
₱ 49.02 + ₱ 36.77 = ₱ 85.79 (selling price)
35
QUE-SOY’S EXPECECTED MONTHLY ORDERS

MENU ITEM NO. OF ORDERS IN A MONTH
Taho Cheesecake 705
Soya Hazelnut Cheesecake 705
Soya Raspberry Cheesecake 705
TOTAL ORDERS PER MONTH 2115
COMPUTATION:
The pricing of the direct overhead and fixed costs for all products was based on
the number of monthly orders and the monthly cost of each component of the price
breakdown. To show how these expenses will be met.
TOTAL MONTHLY LABOR COST FOR ALL CHEESECAKE FLAVORS

Process Total Labor Cost Total servings Labor Cost per
per month serving
Production of ₱ 10,575 2,115 servings 5
cheesecake
Total Direct Labor Cost ₱5
TOTAL MONTHLY OVERHEAD COST FOR ALL CHEESECAKE FLAVORS

Overhead Expenses Total Overhead Cost Total servings Overhead Cost
per month per serving
Electric bill ₱ 4,356.9 2,115 servings 2.06
Water bill ₱ 1,120.95 2,115 servings 0.53
36
TOTAL MONTHLY FIXED COST FOR ALL CHEESECAKE FLAVORS

Fixed Cost Total Fixed Cost Total servings Fixed Cost per
per month serving
Rent expense ₱ 6,218.1 2,115 servings 2.94
Salaries expense ₱ 14,931.9 2,115 servings 7.06
Advertising expense ₱ 1,861.2 2,115 servings 0.88
PRICING STRATEGIES
PRICING OBJECTIVES PRICING STRATEGIES

Que-Soy aims to achieve a 75% Target Return Pricing
return on investment
Que-Soy aims to achieve a revenue Penetration pricing

of more than P2,400,000 within the
first year of operations
Que-Soy aims to maximize its Penetration pricing

market shares for at least 5% in its
opening year
37
Pricing Objective # 1: Que-Soy Cake Shop aims to achieve a 75% return on

investment
Target Return Pricing
Target return will be used as a pricing strategy because Que-Soy is still a new
comer in the business world, meaning it still needs to reach certain quota for it to
survive and keep operating. This will be enabled by the use of Target Return Pricing
Strategy for it will make Que-Soy a predictable company by setting certain amounts of
sales and target units to be sold, with these given, a lower chance of net loss and
bankruptcy is foreseen making the business predictable and easier to manage.
Another advantage of target return pricing strategy is it will notify the management to
create a certain movement or to change or retain the status quo by simply showing the
management that it is falling short on the company’s quota. A 75% ROI per annum will
keep it running for its next year of operations. This percentage will give the company
enough capital space for its development on the succeeding year. Also giving
credibility to the company’s name which may attract investors, intermediaries and
suppliers. The ROI percentage of 75% gives the owner’s financial freedom to venture
on different kinds of investments for the improvement of the company, thus creating
more stability and longevity for the company.
Applying the Target Return Pricing
Target-Return Pricing = unit cost + (desired return x invested capital)/unit sales
Expected unit sales per day = 70.5
Expected unit sales per month = 2115
Expected unit sales per annum (1st year) = 25,380
Unit cost per serving = ₱ 49.02
Expected unit cost per annum (1st year) = ₱ 1,244,127.6
Investment = ₱ 1,244,127.6
ROI = 75%
Target-Return Pricing = Php 49.02. + (.75 x ₱ 1,244,127.6)/ 25,380
Target-Return Pricing = Php 85.79
TARGET RETURN PRICING BREAKDOWN

38
Expected Expected Expected Unit Expected cost Investment

daily unit monthly unit sales cost per per annum
sales unit sales per annum serving
70.5 2115 25380 ₱ 49.02 ₱ 1,244,127.6 ₱
1,244,127.6
COMPUTATION
Target-Return Pricing = Php 49.02. + (.75 x ₱ 1,244,127.6)/ 25,380 = Php 85.79
The above computations show that with the use of Target return pricing
strategy, Que-Soy will be able to get a 75% ROI if products are priced Php 85.79 and
above and if it sells a total of 25,380 which cost a total of ₱ 1,244,127.6. The expected
ROI will be used for the venture of the business in the next year, mostly used in
investments on technology, furniture and man power to support the growing demand
for the product due to its popularity and publicity, it also increases the business
stability and longevity for it has more funds to keep it running. Even though this target
return price is given, it can also be changed for marketing reasons such as increasing
market share and the like.
39
Pricing Objective # 2: Que-Soy aims to achieve a revenue of more than

P2,400,000 within the first year of operations
Penetration Pricing
The pricing strategy that Que-Soy will implement and use in the business is
penetration pricing because of the reason that using penetration pricing would attract
customers because of its low price. In order to capture and widen the business’ market
share, the prices of the products are low initially. Since the business is still new in the
market, acceptance by the customers and the market is one of the goals of the
company. This will be possible by offering products in lower prices. Once achieved
market acceptance and the business is already recognized in the market, that would
be the time when Que-Soy would increase its prices by leveling the prices with the
competitors to be able to increase the income of the business.
Que-Soy will set the selling price to Php 96.00 which is lower than the original
selling price which is Php100.50. This would result in an increase in sales volume
because this would attract customer to buy. The pricing strategy that is used is
Penetration Pricing in which a product enters the market at a lower price initially.
Below is the computation for the penetration strategy:
COMPUTATION:
Que-Soy will implement a markdown rate of 5%
Markdown= Selling Price x Markdown Rate

= Php 85.79 x .05
Markdown= Php 4.29
New Selling Price = Selling Price - Markdown

= Php 85.79 - Php 4.29
New Selling Price = Php 81.50
40
Presented below is the comparison between the total revenue within one year
of operation of Que-Soy before and after implementing the penetration pricing
strategy.
TOTAL REVENUE COMPARISON BEFORE AND AFTER PENETRATION
PRICING
PRODUCT Without Penetration Pricing With Penetration Pricing
Units Sold Revenue Units Sold Revenue
(₱ 85.79 per (₱ 81.50 per
unit) unit)
Taho 8,545 ₱ 733,075.55 10225 ₱ 833,337.5
Cheesecake
Soya Hazelnut 8,545 ₱ 733,075.55 10225 ₱ 833,337.5
Raspberry 8,545 ₱ 733,075.55 10225 ₱ 833,337.5
Cheesecake
TOTAL 25,635 ₱ 2,199,226.65 30,675 ₱ 2,500,012.5
Penetration pricing strategy will greatly help in achieving the first objective
which is to achieve sales more than Php 2,400,000.
The table shows that without the penetration pricing strategy, the business will only
earn Php 2,199,226.65 compared to Php 2,500,012.5 that will be earned when
penetration pricing strategy will be applied. The objective to achieve more than
2,400,000 of sales is possible by using penetration pricing strategy.
41
PRICING OBJECTIVE # 3: Que-Soy aims to maximize its market shares for at

least 5% in its opening year
Penetration Pricing
Market share is important because if a business is growing efficiently and
continue to increase its market share, they are keeping their competitors from taking
business from them. Higher market share puts the business into a competitive
advantage. Using penetration pricing will help Que-Soy in attracting and maintaining
customers. In this strategy, the product will initially be prices low to reach a wide
market. In the case if Que-Soy, the initial price was PHP81.50. Low prices easily lure
customers from competitors. Competitors offer a higher price for the product that they
offer.
WITHOUT WITH PENETRATION

PENETRATION PRICING PRICING
(75% MARK-UP ONLY) (₱ 85.79 x 5% Mark-
Down = ₱4.29)
Direct Materials ₱ 30.55 ₱ 30.55
Direct Labor ₱5 ₱5
Direct Overhead ₱ 2.59 ₱ 2.59
Unit Variable Cost ₱38.14 ₱38.14
Fixed Costs ₱ 10.88 ₱ 10.88
Unit Cost ₱ 49.02 ₱ 49.02
Mark-Up ₱ 36.77 ₱ 36.77-₱4.49=₱32.48
SELLING PRICE ₱ 85.79 ₱ 81.50
For the first year of Que-Soy, the cheesecakes will be sold at a lower price.
Instead of its regular pricing with 75% mark-up only which is ₱85.79, Que-Soy will
only sell it with 5% mark-down, which is ₱81.50. This will encourage and attract
customers to buy its products because it has a more reasonable price than
competitors.
42
Below is the computation when penetration strategy is used with its estimated
quantity to be sold during the first year of operations.
QUE-SOY’S ANNUAL AND MONTHLY ESTIMATED REVENUE BREAKDOWN
Estimated No. of Price per unit Total Estimated
Orders per month Sales per
month
1st month 2,390 ₱ 81.50 ₱ 194,785
2nd month 2,390 ₱ 81.50 ₱ 194,785
3rd month 2,390 ₱ 81.50 ₱ 194,785
4th month 2,390 ₱ 81.50 ₱ 194,785
5th month 2,555 ₱ 81.50 ₱ 208,232.5
6th month 2,555 ₱ 81.50 ₱ 208,232.5
7th month 2,605 ₱ 81.50 ₱ 212,307.5
8th month 2,605 ₱ 81.50 ₱ 212,307.5
9th month 2,670 ₱ 81.50 ₱ 217,605
10th month 2,670 ₱ 81.50 ₱ 217,605
11th month 2,670 ₱ 81.50 ₱ 217,605
12th month 2,785 ₱ 81.50 ₱ 226,977.5
TOTAL 30,675 ₱ 2,500,012.5

43
The table below shows the company’s direct competitors with their corresponding
estimated yearly revenue. Therefore, since Que-Soy is new in the market, applying
penetration pricing will help to increase profit and market share as in attract customers
to buy since it has a lower price than other competitors.
ESTIMATED MONTHLY REVENUE BREAKDOWN
ANNUAL MONTHLY UNIT SELLING ESTIMATED
EXPECTED EXPECTED PRICE MONTHLY SALES
ORDERS ORDERS
30,675 2557 ₱ 81.50 ₱ 208,395.5
BUSINESS ESTIMATED MONTHLY MARKET SHARE

REVENUE
Que-Soy PHP 208,395.5 22.77%
Pablo Cheesecake PHP 234,000 25.58%
Cheesecake Factory PHP 237,600 25.97%
Uncle Tetsu Sweet Shop PHP 234,900 25.68%
TOTAL PHP 914,895.5 100%
To have a clear perspective, the table below shows the comparison of total revenue
within one month of operations before and after the penetration pricing is applied.
PRODUCT Without Penetration Pricing With Penetration Pricing
Unit Sold per Revenue Units Sold per Revenue
month month
(PHP 85.79 (PHP 81.50)
per unit)
Taho 705 ₱ 60,481.95 853 ₱ 69,519.5
Cheesecake
Soy Hazelnut 705 ₱ 60,481.95 852 ₱ 69,438
Cheesecake
44
Soy Raspberry 705 ₱ 60,481.95 852 ₱ 69,438

Cheesecake
TOTAL 2,115 ₱ 181,445.85 2557 ₱ 208,395.5
It only shows that when penetration pricing is applied, revenue and the units
sold increase. With penetration pricing resulted to ₱ 208,395.5 monthly while not
applying the strategy resulted into ₱ 181,445.85 monthly. Using this strategy is an
advantage to the business because the revenue and units sold increases, and so does
the market share.
PLACE
As a starting company which aims to create a striking and positive impression

to the public, Que-Soy Co. is located near Holy Angel University, Holy Family
Academy and TATA Consultancy Services in accordance to our target market. It is
inside Nepo Quad together with other food companies and other business
establishments since residents of Angeles City, especially our target market, often
wants to eat in a place nearby after work or school. Nepo Quad is one of those go-to
places of our targeted customers on the circumstance.
45
9.4. PROMOTION
PROMOTION
Our company believes that the “Millennials” play a huge role on not only
consuming and trying the products but also on gaining more potential buyers. In order
to grab this group, the best way to promote our company is through social media.
Specifically, the company starts its promotion by making its account on Twitter
and a page on Facebook, two of the most influential social networking sites and
post media such as photos that will attract customers. This is where promos are
46
also announced for the public to be aware on such events. Another is encouraging
our customers who have already experienced our products to share their photos on
Instagram where a feature of easily clicking the location tag of our business on daily
stories or posts could be seen. Through this, photos of our business are easily
compiled and viewed by future customers.
A. SOCIAL MEDIA
Instagram
Twitter
47
Facebook
48
B. FLYERS
49
IV. S.M.A.R.T ANALYSIS
S.M.A.R.T ANALYSIS
QUE-SOY
OBJECTIVE #1
To be well-known as the “Best New Cheesecake Shop” in Angeles City in the first year
of operations.
Specific Que-Soy aims to be recognized as one of the best new

established cheesecake shops in Angeles City in its first year of
operations. This objective will be accomplished by ensuring that
all external and internal factors will be considered. Market
penetration and product development are one of the main keys
since the customers will have the main role of determining what
store will become the best. Que-Soy aims to become the most
prominent store first within its area of operations and next in
50
whole city through the use of intensive promotion, advertisement

and improvement of product and service quality.
Measurable The main basis that will be used in determining whether this
objective is accomplished or not is the recognition that Que-Soy
may receive as the “Best New Cheesecake Shop in Angeles
City” through the feedbacks. Marketing and Operations Reports
will be reviewed in order to ensure that Que-Soy will maintain
100 likes and 75 shares a day, gives at least 50 brochures and
flyers a day and receive a total of 10 feedbacks with perfect
ratings a day.
Attainable Through proper monitoring of employee performance and
checking or marketing and operations department, Que-Soy will
be able to identify if it is accomplishing one of its main promises,
to be the “Best New Cheesecake Shop” in Angeles City. Day-to-
day feedbacks will be checked as Que-Soy achieves its long-
term goals.
Realistic Being the “Best New Cheesecake Shop” will be achieved within
one year by ensuring that the important factors that may affect
the operations of the business will be assessed. The strengths
and weaknesses as well as the opportunities and threats must
be properly monitored as it may have a direct impact on the
results of the business. In addition, customers’ feedbacks must
be heard in order to know their suggestions that can be used for
further improvements.
Time-bound The conclusion made will be anticipated by the end of the first
year of its operations. This objective can be achieved by giving
excellent and superior customer service among other
competitors. With that being said, feedbacks with perfect ratings
will be regularly monitored to catch a glimpse if Que-Soy’s
members are doing their goal to deliver a good customer service
to be the “Best New Cheesecake Shop” in Angeles City.
51
S.M.A.R.T ANALYSIS
QUE-SOY
OBJECTIVE #2
To achieve sales of Php 200,000 per month within the second year of operations.
Specific Que-Soy aims to generate sales of Php 200,000 per month on

its second year of operations by continuously developing its
product and service quality through further integration of
production process, stricter quality standards, regularly
monitoring and training staffs and regular collection of customer
feedbacks. It also seeks to achieve this goal by giving weekend
sales where customers receive buy one take one discount
during the Sundays, 100 pesos off on every 1000 pesos worth
of purchase and buying 5 items for the price of 3.
Measurable The system of measuring our sales that will be used will be
based on monthly sales reports if at least 2800 cheesecakes a
52
month shall be produced sells and if Que-Soy sells at least 100

items or sales worth Php 7500 a day. These reports will then be
taken and compared to previous months. Monitoring of the
financial statements will also be done to ensure that the monthly
goal is obtained.
Attainable This objective will be attained by practicing and applying the
marketing strategies which are product development and market
penetration, plans and activities that are planned by the team.
Through applying the marketing strategies of product
development, market penetration Que-Soy will be able to
achieve this objective with the proper implementation of the
monitoring and controlling set by the team in charge.
Realistic The company is going to take the necessary steps in order to
achieve this goal. With the proper implementation of sales and
advertisements, as well as the regular checking of customer
feedbacks, Que-Soy is confident that this objective is possible.
The customer feedbacks will be used to improve upon what didn
not work so that we will be able to maximize our resources and
achieve this goal. This will also be made possible because Que-
Soy will also maximize their online presence as well as
implementing related diversification in order to not only gain
sales in the store and on cheesecake but also on its other
products.
Time-bound By setting this objective to be achieved after Que-Soy’s second
year of operations, the company ensures that it is already well-
established before trying to achieve an objective like this. This
will also be made possible because everything will be done on a
monthly basis. Monthly sales reports will be reviewed monthly
so that the company is ready to change what needs to be
changed by the next month in order to continually achieve this
objective.
53
S.M.A.R.T ANALYSIS
QUE-SOY
OBJECTIVE #3
To increase sales by 20% in the third year of operations.
Specific In the third year of operations, Que-Soy aims to provide

intensive promotions like social media contest will be conducted
and contestants must like and share our page before joining and
the winner will get freebies, posters and flyers will be found
around the area and through social media. Holiday discounts,
vouchers coupons and online selling should be expected and
that will increase sales by 20 percent.
Measurable Que-Soy reconciles the sales report and customer feedback
should be monitored monthly no increase in reconciliation
errors. The Manager will coach and support direct reports
resulting to employees reporting meaningful feedback and fair
54
performances by the end of every year. The marketing

department shall check the messages and pages daily.
Employees should always update the posters in social media.
Sending emails and the use of phone calls can be done to get
credible feedback to allow customers to answer questions on a
weighted scale. Monthly sales and expense monitoring and
analysis must be done to know if Que-Soy is achieving its goal.
Attainable Through Sales Reports and customer feedback, the objective is
attainable as long as the employees are in compliance with
regulatory requirements on an ongoing basis. With the use of
the satisfaction metrics, improvements and enhancements can
be done to attain the objective.
Realistic As an outcome of regular monitoring and controlling, 50%
enhancement of end-to-end customer experience will be
possible because of the reliable and competent employees who
take by heart the goals of Que-Soy It will be possible to
continuously satisfy the customer base in a long-term basis, as
long as they are heard and their comments and suggestions are
being assessed. Also, it can be possible through the use of
social media the idea about Que-Soy will be spread, therefore,
many people will try the product of Que-Soy.
Time- By 2021 on the third year of operations, the end-to-end
bound experience of customers should have improved by 50% and it
gets better and better in each year of operations which will result
on having increased sales. Que-Soy will focus on considering
and understanding the comments and suggestions to improve
made by the customers. The business believes that this will
increase the customers’ trust because they have witnessed the
business’s commitment to their buyers. With this, the objective
to increase sales by 20 percent on the third year of operations is
made possible.
55
S.M.A.R.T ANALYSIS
QUE-SOY
OBJECTIVE #4
To decrease operating costs by 5% in each year of operation by cutting off

unnecessary and unreasonable expenses.
Specific As a result of the regularly auditing, lowering total cost of

product and manager’s control over the expenses, the business
will be able to reduce the cost of expenses by 5% by the year
2019 and onwards. Though expenses will be reduced, Que-Soy
assures to continue offering services and products with the
same amount of commendable quality.
Measurable At the end of each fiscal year, the cost of expenses will
decrease by 5%, which is the result of declining of unnecessary
and unreasonable expenses. Moreover, looking for employees
who are high school graduates but have enough experience and
56
are capable in finishing the tasks rather than the ones with
degrees will be administered by the Human Resource
Management Department in order to lessen salary expense by
at least 5% every month. This can be verified through the
preparation of financial statements.
Attainable Improved budgeting and controlling of costs is attainable as long

as the manager regularly monitors the resource cost reports,
and regularly checks the inventory of the goods bought,
contracting with suppliers to offer at least 5% discount for bulk
ingredient orders and employees hired. With the combined
passion of each of the employees, they can achieve the utmost
level of being resourceful that will help them to be smart in
purchasing and reduce expenses.
Realistic It is possible for Que-Soy to reach this objective since the world
of business offers different options and alternatives a specific
business can choose from. The business can cut its expenses
by looking for a supplier who offers at least 5% discount for bulk
ingredient orders and lower price but still delivers a
commendable quality.
Time- The business will be given a whole year to be resourceful and

bound wise to be able to minimize costs by the year 2020since the
business starts in the year 2019. The interpretation of financial
reports will be done at the end of each year of Que-Soy’s
operations. From there, the manager can conclude whether the
objective has been achieved. To minimize costs, the proprietors
of Que-Soy will set a date to canvass suppliers and evaluate
which of the options will bring a higher advantage to the
business.
57
S.M.A.R.T ANALYSIS
QUE-SOY
OBJECTIVE #5
To open 2 or 3 new stores around Pampanga in the third year of operations.
Specific As a result, and for being known as the “Best New and Unique
Cheesecake Shop” in Angeles City. Having a market strategy
which is market penetration through marketing research Que-
Soy now will be able to open new stores around Pampanga.
And since Que-Soy used intensive promotions through having
soft opening and giving discounts, the business can probably
open 2 to 3 new stores around Pampanga.
Measurable Monitoring the population and trends of the market in the
planned new location is a great help in opening new stores.
Checking the quality of equipment and furniture (needed in the
58
new stores) before purchasing and looking for the best price
deal will be done by the Operations Department. Posters are to
be distributed to places near schools and workplaces around the
new shop’s location will be done by the Marketing Department.
Attainable Proper planning is the key to attain this objective. Checking all
legal requirements of the property before buying and
transferring ownership is important thing to consider to achieve
the objective. Having promotions and giving customers an
unforgettable experience will help you to build a new store
because others who are far from your first store will have a lot of
choices. Furthermore, good relationship with customers may
help in attracting new customers around Pampanga.
Realistic As an outcome of regular monitoring and controlling and for
having good relationship with customers and for properly
planning. Que-Soy will be able to open 2 or 3 new stores around
Pampanga in the third year of operations. Que-Soy also makes
sure that they will give the same products and services on their
newly established stores.
Time-bound Due to adequate experience and knowledge Que-Soy is
expecting to build and manage 2 or 3 more stores within the
third year of its operations. Monitoring the population and
trends of the market where the planned new location will be
built is done from month to month for the business to know its
possible threats and opportunities.
59
S.M.A.R.T ANALYSIS
OUE-SOY
OBJECTIVE #6
To increase foot traffic by 20% through extensive and aggressive advertising by the
end of the year 2025.
Specific Que-Soy will be having intensive promotions and massive efforts

on advertising because it aims to become one of the highly
popular and best cheesecake shops by the year 2025. Que-Soy
will be able to have a 20% month to month increase of attracted
new customers. Furthermore, because of its popularity in social
media and high-quality products with a reasonable price, the
customers will be encouraged to visit and try Que-Soy’s
cheesecakes among the other cheesecake shop or competitors.
Measurable
Through proper monitoring on the viewers of the commercial
60
and listeners every month and by monitoring the upcoming

events in Angeles City, Que-Soy will be able to assess
consumer’s preferences. Possible threats and opportunities will
be identified which will help Que-Soy to adjust with respect to its
external environment. With that, Que-Soy will achieve its aim to
increase foot traffic by 20% through extensive and aggressive
advertising by the end of the year 2025.
Attainable The main key in order to ensure that this objective will be
achieved is that there should be proper assessment of the
internal and external factors. Que-Soy gives an unforgettable
commercial that shows in the commercial their excellent
customer service and friendly employees that satisfies customer
and will result on having their loyalty towards the store. Proper
training in employees will also be done since employees’
performance is one factor for achieving good relationship
between the business and the customers.
Realistic By using intensive promotions, massive advertisements,
sponsorship and having a good customer service Que-Soy’s
objective of increasing foot traffic by 20% will become attainable
and realistic. This will be done by the collaborative efforts of the
managers and the employees towards providing customers the
best service they can have and unique advertisement and
exciting promotions.
Time-bound The 20% increase will be expected after every month of the year
2025. Results from the previous month will be compared and
analyzed to the current month to see if there is a substantial
difference or change. Constant endorsing of the name of the
business will be done in the course of its monthly operations in
order to achieve the desired outcome.
V. Business Model
TACTICAL PLAN A
QUE-SOY
OBJECTIVE #1
To be well-known as the “Best New Cheesecake Shop” in Angeles City in the first year of operations.
Marketing Action Marketing Activity Responsibilities Activity Monitoring and
Strategies Plan/Tactics Activities Timetable / Budget Controlling
s Accountability
 Market  Aggressive  Social media  1 year  Marketing  Php  Monitor and
Penetration advertisemen promotions Department 10,000 compare
t and through the  Advertising advertisement
promotion shop’s social Department like and
media  Finance shares
accounts Department monthly
 Compare foot
 Flyers and  1 year  Marketing  Php traffic monthly
brochures Department 10,000
distribution  Finance  Compare
Department  Php sales and
 Sponsorship  Operations 20,000 finance
of local Department reports
Vloggers weekly
and Social  Php
Media 30,000
Influencers
 Last store
hour sale
63
every
weekend
 Product  Quality  Further  1 year  Research  Php  Monitoring

development management integration Department HOLY
5,000 ANGEL
and UNIVERSITY
improvement and  Finance comparison of
on products research of Department production
and services improvement  Production duration
s on Department monthly
production  Operations
process to Department
lessen
production
duration.
 Improvemen  1 year  Quality  Regular

t of product Management collection and
quality Department analysis of
monitoring  Production customer
before Department feedback
distribution  Operations weekly 64
or serving Department
 Regular  1 year  HR  Analysis of
monitoring of Department performance
staff report monthly
performance
and
improvement
 Differentiatio  Build  Suggestion  3-4  Operations Php  Regular
n customer Boxes will month Department 1000 - collection and
loyalty for be put at the s 5000 analysis of
ensuring their cashier customer
needs and containing feedback
wants are customers weekly
satisfied suggestions
during their about the
visit service
TACTICAL PLAN B
65
QUE-SOY
OBJECTIVE #2
To achieve sales of Php 200,000 per month within the second year of operations.
Marketing Action Marketing Activity Responsibilities/ Activity Monitoring

Strategies Plans/Tactics Activities Timetables Accountability Budget and
Controlling
 Product  Quality  Further  1 year  Research  Php  Submissio
development management integration Department 12,000 n and
improvement and research  Operations (1000 compariso
on products of Department every n of
and services improvement  Finance month) monthly
s on Department production
production  Production and sales
process to Department report
lessen HOLY ANGEL UNIVERSITY
production
duration
 Improvement  1 year  Production  Php  Submissio
of product Department 10,000 n and
quality  Operations compariso
monitoring Department n of
before  Finance monthly
distribution Department product
or serving  Quality quality
Management report
Department
 Training and  1 year  HR  Php  Submissio

development  Production 25,000 n of weekly
of production Department training
department/s  Finance attendance
taff. Department and
 Regular progressio
monitoring of n record of
staff staff
performance
and
improvement
 Regular  Collection of  1 year  Operations  Php 
Submissio
tracking of feedback Department 10,000 n,
customer from monitoring
satisfaction customer and
or feedback after analysis of
purchase daily
customer
feedback
 Market  Launch  Social Media  1 year  Marketing  Php  Submissio
Penetration advertiseme advertiseme Department 30,000 n of
nts online to nts through  Advertising monthly
attract and Facebook, Department sales
retain Twitter,  Finance report
customers Instagram Department
and
YouTube
 Holiday  Buy 1 take 1  1 year  Marketing  Php  Submissio

Sales every Department 60,000 n of
Sunday  Advertising monthly
67
morning (6 Department sales and
am - 7 am)  Finance expenses
for every Department report
month that  4
has 31 days months
(Ber
 Php 100 off months)
of every Php
1000 worth
of purchase
every
Christmas  ½ day
Season for
the last 10
customers
everyday
 Get 5 for the HOLY ANGEL UNIVERSITY

price of 3
every New
Year’s Day
Celebration
(6 am – 12
pm)
 Related  Launch of  Soy fruit  1 year  Marketing  Php  Submissio
diversificatio new cakes cakes Department 70,000 n of
n and  Banana  Advertising monthly
cheesecake apple Department sales and
flavors cheesecake  Finance expenses
report 68
 Custom Department
cakes made  Research  Monitoring
for events Department of
 Operations customer
department feedback
regarding
the new
products.
TACTICAL PLAN C
QUE-SOY 69
OBJECTIVE #3
To increase sales by 20% in the third year of operations.

Strategies Plan/Tactics Activities Timetables Accountability Budget and
Controlling
 Market  Promotions  Social media  3 weeks  Marketing  Php  The
Penetration contest will be Department 2,000 mechanics
conducted.  Finance shall be
Contestants Department posted in
shall like and the social
share our page media
before joining. account of
The winner will QueSoy.
get freebies.  The
marketing
Department
shall check
the
messages
and pages
daily.
 A deadline
shall be
given for
those who
wish to join
 Posters and  Continu  Marketing  Php  Comparison
flyers will be ous Department 5,000 of sales
found around  Finance every week.
the area and department  Employees
through social should
media. always
update the
posters in
social
media and
flyers shall
be
distributed
outside the
 Php shop and
 Holiday  Marketing 10,000 near
Discounts are Department campuses.
given if you buy  Finance
bulk of department
cheesecake,  Sales
you get 20% off Department
(only on HOLY ANGEL UNIVERSITY
Holidays like  Sales and
Christmas) customer
feedback
 Voucher and  3  Php should be
coupons are months 20,000 monitored
given for monthly
purchases of
Php 500 and
above
 Online selling  Continu  Marketing  Php  Marketing
71
with a Php 20 ous department 20,000 department
delivery fee in  Sales a must
places around department month always
Angeles City,  Finance for check social
fees may vary department delivery media
depending on  Production vehicle accounts for
the location department fuel orders
 Monthly
sales and
expense
monitoring
and
analysis
 Customer
feedback
TACTICAL PLAN D
QUE-SOY 72
OBJECTIVE #4
To decrease cost of expenses by 5% in each year of operations by cutting off unnecessary and unreasonable expenses.
Marketing Action Marketing Activity Responsibilities/ Activity Monitoring and

Strategies Plan/Tactics Activities Timetables Accountability Budget Controlling
 Cost  Market  Look for  1 year  Research and  Php  Monitor the
Leadership Research raw Development, 10,000 quality of the
materials Production materials and
with lower Department look for
prices alternatives
 Compare sales
from the
previous ones
 Employment  Hire  1 year  Human  Php  Monitor the

employee Resource HOLY
100,000 ANGEL UNIVERSITY
productivity of
s who are Management the employees
inexperien Department
ced but
capable
rather
than
trained
ones.
 Backward  Gain  Negotiate  2-3  Owners  Php  Submission of
Integration ownership and months  Financing 100,000 monthly income
and full collaborati department and expenses
control over ng with  Production report
the supply of suppliers. Department  Submission of
raw (Grocery financial
materials Suppliers statements
Jar and
container
Suppliers)
TACTICAL PLAN E
QUE-SOY 74
OBJECTIVE #5
To open 2 or 3 new stores around Pampanga.

Controlling
 Market  Market  The  3  Owner’s  Php  Monitor the
Development Research researchers months  Research and 1,200,000 population
will evaluate Development and trends
and identify Department of the
a market  Finance market in
that is Department the new
profitable location
 Promotions  Soft  1 week  Production  Php  Submissio
opening Department HOLY
300,000 ANGEL UNIVERSITY
n of sales
 1 day  Finance report
 Grand Department every
opening  1 month  Marketing month
Department  Collection
 Buy 1 take  1 year  Operations feedbacks
1 Department from new
customers
 First 20
orders are
granted
20% off
 Free wifi
 Accommod
ating staff
 Clean
environmen
t
 Posters
around the
area
 Promotion
through the
shop’s
social
media
account
 Service
water
TACTICAL PLAN F 76
QUE-SOY
OBJECTIVE #6
To increase foot traffic by 20% through extensive and aggressive advertising by the end of the year 2025.

Controlling
 Market  Launch of tv  Create a 30  1-4  Advertising  Php  Monitor
Penetration and radio second TV months Department 200,000 foot
commercials commercial to  Finance traffic
be flashed on Department every
CLTV 36 and day and
ABS-CBN compare
Pampanga  Php it to
75,000 previous
 Create a jingle records
to be played on
local radio
stations HOLY ANGEL UNIVERSITY
 Sponsorship  To sponsor in  1 year  Production  Php

on events each of the department 300,000
events held in  Operations
Nepo Quad and department
other locations  Marketing
in Angeles City department
 Finance
department
78
77
I. PROJECTED PROFIT AND LOSS
INCOME NOTE 2019 2020 2021

Sales
Sales – Qtr 1 1 584,355 701,226 876,532.5
Sales – Qtr 2 2 611,250 733,500 916,875
Sales – Qtr 3 3 642,220 770,664 963,330
Sales – Qtr 4 4 662,187.5 794,625 993,281.25
Total Sales 2,500,012.5 3,000,015 3,750,018.75
Cost of Goods 5 937,121.25 1, 131,745.5 1,414,681.875
Gross Profit 1,562,891.25 1,868,269.5 2,335,336.88
EXPENSES
Utilities 6 65,734.2 78,881.04 94,657.25
Expense
Advertising 7 21, 000 25, 000 33, 000
Expense
Taxes and 8 250, 000 270, 000 300,000
Licenses
Rent Expense 74,617 74,617 74,617
Salaries and 9 179,278.9 179,278.9 179,278.9
Wages
Equipment 10 113,512 60,000 90,000
Net Profit 2, 040, 888 2, 368, 590 3, 016, 208
Note 1- Sales (Qtr 1)

Cost of Cheesecake Php 49.02
Add: Mark-up 36.77
Initial Selling Price Php 85.79
Less: Markdown 4.29
Selling Price Php 81.50
st nd rd
1 , 2 and 3 month
Estimated monthly servings 2,390 servings
Estimated initial monthly revenue Php 194,785
(Php 81.50 x 2,390 servings)
(Monthly Revenue) (1st Quarter) Php 584,355
78

4th month
5th and 6th month
Estimated initial monthly revenue Php 208,232.50
(Monthly Revenue) (2nd Quarter) Php 611,250
7th and 8th month
9th month
(Monthly Revenue) (3rd Quarter) Php 642,220

10th and 11th month
12th month
79

(Monthly Revenue) (3rd Quarter) Php 662,187.50
*Penetration strategy is applied in the first year of operations to achieve one of
HOLY ANGEL
the pricing objectives which is to gain sales more than Php 2,400,000. After theUNIVERSITY
first year of operations, the price of the cheesecake will be back to the initial
price wherein a markdown rate of 5% will not be applied anymore.
80
Note 5- Cost of Goods

CHEESECAKE DIRECT MATERIAL COST BREAKDOWN
RAW QUANTIT UNIT PRICE TOTAL TOTAL
MATERIAL Y PER UNIT SERVINGS COST PER
S PER UNIT SERVING
Cream 1.5 block 71.5 HOLY ANGEL

20 2.15 UNIVERSITY
Cheese
Cream
Powdered 0.25 cup 3.27 20 0.16
Sugar
Milk 0.25 block 23.6 20 1.18
Chocolate
Vanilla 1 teaspoo 0.34 20 0.02
n
Sago 1 cup 5 20 0.25
Graham 0.75 pack 20.82 20 1.04
Crackers
Margarine o.5 block 18 20 0.9
Brown 0.75 cup 6 20 0.3
Sugar
Water 0.5 cup 0.65 20 0.03
Vanilla 1 teaspoo 0.34 20 0.02
n
Jar and
Sticker
(Php 30.55) (30,675)

Total Cost of Goods =Php 937,121.25
81
Note 6- Utilities Expense

2019 2020 2021
Electric bill Php 52,282.8 Php 62,739.36 Php 75,287.23
Water bill Php 13,451.4 Php 16,141.68 Php 19,370.02
Total Php 65,734.2 Php 78,881.04 Php 94,657.25
Note 7- Advertising Expense

2019 2020 2021
Flyers Php 10, 000 Php 12, 000 Php 15, 000
Brochure Php 11, 000 Php 13, 000 Php 28, 000
s
Total Php 21, 000 Php 25, 000 Php33, 000
Note 8- Taxes and Licenses

2019 2020 2021
Taxes and Php 250,000 Php 270, 000 Php300,000
Licenses
Note 9- Salaries and Wages

Monthly Annually
Barista Php 7,469.95 Php 89,639.4
Cashier Php 7,469.95 Php 89,639.4
Total Php 14,939.9 Php 179,278.9
Note 10- Equipment

Equipment Quantit Cost Total cost
82
y
Php Php
Mixer 2 10,000.00 20,000.00
Php Php
Refrigerator 3 15,000.00 45,000.00
Measuring cups 4 sets Php 128.00 Php 512.00
Tables 10 Php 800.00 Php 8,000.00
HOLY ANGELPhp UNIVERSITY
Chairs 40 Php 500.00 20,000.00
Php
Cups/Mugs 200 Php 50.00 10,000.00
Php
Spoons 200 Php 50.00 10,000.00
Total Php 113,512.00
Appendices
83
Marketing Bazaar 2019 (Documentation)

Que-Soy Assumption

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Que-Soy Assumption

Uploaded by

Copyright:

Available Formats

HOLY ANGEL UNIVERSITY

SENIOR HIGH SCHOOL

In partial fulfillment of the requirements for the subject

Grade 12 – Our Lady of Assumption

HOLY ANGEL UNIVERSITY

Title Page …………………………………………………… i

HOLY ANGEL UNIVERSITY

The business offers cheesecakes such as Soya Raspberry Cheesecake, Soya

In the next years, Que-Soy plans on opening up more branches throughout

HOLY ANGEL UNIVERSITY

HOLY ANGEL UNIVERSITY

Que-Soy is a dessert shop located at Nepo Quad in Angeles City, Pampanga.

The business can loosely be described as a quick service shop wherein

HOLY ANGEL UNIVERSITY

Background of the Company

It will be located in Nepo Quad, Angeles City, Philippines. The business is

HOLY ANGEL UNIVERSITY

To provide cheesecakes prepared in a high-quality manner with only using the

Goals and Objectives

Setting objectives is important for businesses for they serve as a guide on

The objectives of Que-Soy for its early years of operations are:

1. To be well-known as the “Best New Cheesecake Shop” in Angeles City in the

3. To increase sales by 20% in the third year of operations.

4. To decrease cost of expenses by 5% in each year of operations by cutting off

5. To open 2 or 3 new stores around Pampanga in the next 2 years.

6. To increase foot traffic by 20% through extensive and Intensive advertising by

HOLY ANGEL UNIVERSITY

HOLY ANGEL UNIVERSITY

2. Price that affordable for everyone

3. High quality product

HOLY ANGEL UNIVERSITY

II. Market Situation

HOLY ANGEL UNIVERSITY

Que-Soy identified their target market in order to know the demographic of

HOLY ANGEL UNIVERSITY

HOLY ANGEL UNIVERSITY

S.W.O.T. Analysis is a business tool used by a person, organization or

1. Unique Flavor of Taho 1. Lack of Experience in Running a

1. Free Utilization of Social Media 1. Natural Calamities in the Area

HOLY ANGEL UNIVERSITY

1. Unique Flavor of Taho

3. Invokes Nostalgic Memories

HOLY ANGEL UNIVERSITY

1. Lack of Experience in Running a Bakery

2. Newly Established Business

3. Limited Variety of Flavors

5. Frequently Changing Suppliers

HOLY ANGEL UNIVERSITY

1. Free Utilization of Social Media

HOLY ANGEL UNIVERSITY

1. Natural calamities in the area

2. Changing customer preferences

HOLY ANGEL UNIVERSITY

All business face competition because of its competitors. Competitor analysis in

HOLY ANGEL UNIVERSITY

Cheesecake Factory is an American restaurant

HOLY ANGEL UNIVERSITY

3. UNCLE TETSU SWEET SHOP

Known for its delicious Japanese Cheesecake.

2. COFFEE BEAN AND TEA LEAF

HOLY ANGEL UNIVERSITY

3. TINAPAYAN FESTIVAL BAKESHOPPE

III. Marketing Strategy