INTRODUCTION

a. Business Description

Our company, the B&B Partnership, consists of five entrepreneurs. It has five
managers namely: the general, financial, production, sales, and marketing manager.
The company came up with an idea to produce and sell the best brownies ever that
will surely satisfy your tastes and preferences. The brownies that the company is
producing are originally made and made by the entrepreneurs’ imagination. The
product in our company is really mouth-watering and crunchy in every bite. To prove
that it is somewhat original, the brownies are transfigured into s’mores, a sweet
snack consisting of chocolate bar and toasted marshmallows sandwiched between
graham crackers. It has marshmallow in between of the two short, square piece of
rich, chocolate cake that made it unique from the other possible competitors. It is
also delicious and delight in every bite. In addition, toppings such as powdered sugar
and chocolate drizzle and fillings such as caramel and nuts may be included.

b. Location of the Business

(Xavier Estates phase 4) include pre-production site and production site

We will sell our products in Xavier University – Ateneo de Cagayan.

c. Funding Requirements & Sources of Funds

The business will require a daily funding of at least P1500 to cover all
expenses such as the ingredients of the brownie s’mores that will amount to P638.9.
There is P800 allocation for the cost of the flyers, for material to be use for promoting
the product, labor and etc. P50 will be allocated for the rent of tables and chairs from
the member of our company.

For the first year of the business, the business will need a total annual funding
of at least P360 000. On the second year, the funding will increase to at least P400
000 since the number of units to be sold increased. For the third year, the total
annual funding requirement is still P400 000. For the fourth year of the business, an
annual funding requirements of at least P 500 000 since there will be an increase in
the number of units to be sold. And lastly for the fifth year of the business, the annual
funding requirement will total to at least P600 000 since there will be an increase in
the number of units to be sold.

The five (5) members of the group shall finance B&B Partnership. Personal
contribution will amount to three hundred pesos (300) each for a total of one
thousand five hundred pesos (1500) for daily funding.

Member Contribution
Baconga 300
Diu 300
Navarro 300
Vacalares 300
Ysulan 300
TOTAL: 1,500
EXECUTIVE
SUMMARY
 A. Mission, Vision, Goals and Objectives

VISION
To produce and sell delicious and affordable brownie s’mores to various
consumers that will satisfy them. We aim to become the leading company by 2021.

MISSION

B&B aims to give it valued customers high quality yet affordable baked goods.
The customer’s happiness and health is what keeps us going, thus, we must ensure
that neither are ignored. To do that, we must be quality-minded, hygienic, and
customer sensitive.
Quality-minded – all ingredients and equipment bought and used are of
quality. Price is second only to the quality. This is to ensure that the end product is of
high quality.
Hygienic – all ingredients and equipment used have been properly stored,
checked, and kept clean. Basic hygiene practices such as washing of hands,
wearing of gloves, mask, and hair net, and cleaning of equipment are practiced.
Customer Sensitive – we prioritize the happiness and health of the customer.
Listening to their feedback and suggestions help us understand what they want and
improves the business.

GOALS

The B&B Partnership’s goal is operate and improve the position of the
business. It should grow from being a small business to a large business that will
serve a large number of customers. The business also aims to provide more variety
of products other than brownie s’mores. In addition, the company also aims to serve
large number of customers and maintain good relationship with them and with the
suppliers. As the business grows, it should be able to make different branches in
different places. And lastly, the business aims to earn lots of money and earn bigger
profit.

OBJECTIVES

a) To satisfy the taste of the customers

b) To keep up with the competition
c) To maintain the quality and hygiene
d) To improve the financial status of the laborers
e) To serve the customers
Wealth Improvement Approach

For the B&B partnership’s wealth to improve, first we will determine what the
customers really want by listening to their feedbacks about our product and the
company. Second, it is important to promote the product using any marketing
strategies like for example advertising the product of the company such as
distributing flyers, social media, giving special offers during special occasions like
valentines, Christmas and different holidays to attract more buyers to buy the
company’s product. Third, we will focus in producing a quality product that will satisfy
the preference and taste of the customer. Company will use highly quality and yet
affordable materials and equipment in order to produce a quality product. There are
times that some of the materials and equipment needed are not available so
therefore, the company should ready their back up plans and should find alternatives
in order to continue the business operation. And lastly, it is important to record the
transaction that will affect the business so that the financial statements won’t be
understated or overstated. By having an accountable financial statement the owners
will assure the stability of the their business and the progress of the business
whether their monthly sales are increasing. By increasing the sales of the product,
the business will frow and earn more profit.

Parties Supporting the Business

As for now, since the B&B partnership is still starting to operate the business,
the parties that supports the business are the suppliers, they are the ones who
provide materials needed like for example the flour, cocoa powder and etc., next is
the school, because of the school, the owners were able to come up with a business
like this. The subject entrepreneurship help us came up with the papers such as
business plan and also guide us through our journey in operating the business.
Customers like students, faculty and staffs are also supporting the business by
simply buying products in B&B Partnership. And lastly the entrepreneurs of the
business are supporting the business. They are the ones who operate the business
to make it grow the business. They are determined and dedicated to improve the
sales and production of the business.
ENVIRONMENTAL
ANALYSIS
A. Trend in the Industry

Brownies is a trend to consumers who like sweets, having a lesser price and
easy to bring dessert. According to Wikipedia.org (2016), it is a cross between a
cake and a soft cookie. Brownies are typically eaten by hand, often accompanied by
milk or coffee. They are common lunchbox treats, and also popular in restaurants
and coffeehouses. The company added marshmallow in between 2 bars of brownie
since s’more is one of the trendy snacks for teenagers. Its delightful taste will attract
the consumers and will make them consider it as their first choice of dessert.

B. Customer Analysis (Demand Analysis)

The company conducted a survey through survey questionnaire inside the

University campus. These results serve as a guide for the company’s demands and
supply analysis. Below are the results of the following:

1. Survey Results

Gender
38%
male
female

62%

This graph shows the number of male and female respondents. The result
shows that the most respondents are female.

Age
6%
15-16 years old
43% 17-18 years old
19 years old above
51%
 This graph shows the age of the respondents. The result shows that the most
respondents are from 17-18 years old.

Daily Allowance
10%
42% 50-100 pesos
101- 200 pesos
200 pesos above

48%

This graph shows the daily allowance of the respondents. The result shows
that the most respondents have a daily allowance of 101-200 pesos.

Time they preferred to buy foods

16% 4%
Breakfast
Lunch
Snack time
45% Dismissal

35%

This graph shows the time the respondents preferred to buy foods. The result
shows that the most respondents buy foods during lunchtime.
 Preferred dessert
16%

brownies
48% cookies
cheese stick

36%

This graph shows the preferred dessert of the respondents. The result shows
that the most respondents brownies as their dessert.

Price Preferred
6%

10-15 pesos
36% 16-20 pesos
21-25 pesos
58%

This chart shows the price preferred by the respondents. The result shows
that the most respondents prefer to buy at a price of 10-15 pesos.
 How important is the appearance?

11% 33%
extremely important
very imortant
29% important
not so important
least important

27%

The chart shows the importance of the appearance by the respondents. The result
shows that most of the respondents agree that appearance is extremely important
since it attract the buyers.

How important is the price?

9%
extremely important
very imortant
33% important
not so important
59% least important

The chart shows how important is the price for the respondents. The result
shows that most of the respondents agreed that the price of the product is extremely
important.
 How important is the taste?

9% 3% 1%
extremely important
very imortant
important
not so important
least important

87%

The chart shows how important is the taste of the product. The result shows
that most of the respondents agree that the taste of the product is extremely
important since it will determine if your product will be saleable or not in the market.

How important is the freshness?

3% 1%
10% 6% extremely important
very imortant
important
not so important
least important

80%

The result shows the importance of the freshness of the product. The result
shows that most of the respondents agree that the freshness of the product is
extremely important for the buyers.
 How important is the branding?

10% 20%

extremely important
very imortant
important
13%
36% not so important
least important

21%

The chart shows how important is the branding. The result shows that most of
the respondents agree that branding is not so important for the respondents.

2. Focus Group Discussion

The Focus Group Discussion was conducted just around the Xavier
University campus where the company interviewed random people and at the same
time, free taste for every chosen respondent. This is done in order to know the
feedback of our consumers and to improve our product with regards to its taste and
appearance.

Name Background Comments

Hazelle Javier Student (ABM) You should have something
that makes that product
different from others like for
example the brownies, you
should turn it into something
not just like a typical
brownies that you see in the
canteens. It should attract
the buyers attention that
would makes us say, “ooy
bago to ah? Ano kaya lasa
nito, masarap kaya?” and
because of this we will be
persuade to buy and try the
new product.
 Xian Seguiban Student (STEM) The product tastes good, not
too sweet and delicious. It is
very innovative because of the
marshmallows and the
toppings unlike a typical
brownies
Zeny Yasay Housewife It is not too sweet which
makes the product delicious.
The caramel flavor is perfect
for the product.
Kirc Vacalares Student (xujhs) The product is good and it is
very unique.

C. Competitor Analysis (Supply Analysis)

Competitor Monday Tuesda Wednesday Thursda Friday Total Market

s y y share
1. Magis 30 30 30 30 30 150 32.26
Canteen %
2. Food Blvd 25 30 30 50 40 175 37.63
%
3. Nummies 25 30 20 25 40 140 30.11
%
Total 465 100 %

D. Market Share
a. Demand per month of competitors
= (Total demand/operational days per week) x operational days
per month
=(465/5) x 20
=1,860 units
b. Demand per month for product
= Assumption of 25% Market Share
= 1,860 units x 25%
=465 units

Competitors Weekly Price Total Sales

Purchase
1. Magis 150 Php 18.00 Php 2,700
canteen
2. Food blvd 175 Php 49.00 Php 8,575
3. Nummies 140 Php 110 Php 15,400
Sweet Shop
 Total Php 26, 675

E. Marketing Strategy
B&B Partnership has a differentiated Marketing Strategy. The company
produces different types of brownie s’mores such as brownie s’more with caramel
fillings, Brownie s’mores with nuts, brownie s’more with powdered sugar and plain
brownie s’mores to satisfy the customer’s preferred brownie s’more. In order to sell
the product the company came up with different strategies, like for example flyers
that will be given around the campus, create company uniform, create social media
accounts such as twitter, facebook and instagram to easily spread the information
about the company, product and goals to the customers, and different treats for
different occasion such as games and surprises to attract buyers to buy the
products.
 BUSINESS
DESCRIPTION

A. Product Description
 The company is producing and selling brownie s'mores to its target
customers. Brownie s'more is a chocolate dessert that consists of two bars of
brownies and melted marshmallow in between. It is rich with sweet and delicious
chocolate. The brownie s'mores are then topped with salted caramel and crushed
nuts. It is much mouth-watering and delightful in every bite. This product that the
company is producing are originally made and made from the entrepreneurs'
imagination. It is very unique to the eyes of the consumers and most especially, to
the company's competitors. Once you taste it, you will really crave just to have it.

B. Equipment/Materials Needed

The business engages in production and selling a product. So the following

equipment and materials are needed in producing brownie s’mores:

Equipment Uses Description

Bowls Use for containing A round, deep dish or
mixtures of ingredients basin used for food or
liquid
Electric Oven Use to cook the brownies An enclosed compartment,
and to toast the usually part of a cooker,
marshmallows for cooking and heating
food
Stove Use to cook the salted An apparatus for cooking
caramel syrup or heating that operates by
burning fuel or using
electricity.
Gasul Use for the stove to cook Referred to as simply
the salted caramel syrup propane or butane, are
flammable mixtures of
hydrocarbon gases used
as fuel in heating
appliances, cooking
equipment, and vehicles.
Mixer Use in mixing dry and wet A machine for mixing
ingredients things, especially an
electrical appliance for
mixing foods
Rubber Spatula Use in mixing and An implement with a
scraping the sides of the broad, flat, blunt blade,
bowl in order to get some used for mixing and
ingredients that are stick in spreading things,
the sides to mix especially in cooking and
thoroughly. It is also use painting.
 for spreading the brownie
mixture in the tray so that
the mixture is evenly
spread
Knife Use in cutting the An instrument composed
brownies into squares of a blade fixed into a
handle, used for cutting or
as a weapon.
Baking Tray Use as a container of the A flat, shallow container
brownie mixture in baking with a raised rim, typically
used for carrying food and
drink, or for holding small
items or loose material
Measuring cups and Use in measuring the Cups and spoons marked
spoons ingredients to be put in the up in graded amounts,
mixture used in cooking.
Medium Saucepan Use in cooking the A deep cooking pan,
caramel syrup typically round, made of
metal, and with one long
handle and a lid.
Pot Holder Use in holding hot A piece of quilted or thick
materials such as fabric for handling hot
saucepan and tray most dishes and pans.
especially that they came
from hot temperature
Kitchen Container Use in containing nuts, An object for holding or
salted caramel syrup and transporting something.
powdered sugar for the
toppings of the brownie
s’mores
Sifter Use for sifting the flours to A device for separating
separate the granules and wanted elements from
making it much easier to unwanted material or for
mix into batter. characterizing the particle
size distribution of a
sample, typically using a
woven screen such as a
mesh or net or metal.
Refrigerator Use in cooling and storing (fridge) a popular
the brownie s’mores household appliance that
consists of a thermally
insulated compartment

Materials Uses Description

All- purpose flour Use in making the Flour made from a
 brownies blend of hard or soft
wheats suitable for all
cookery except the
finest cakes

Cocoa Powder Use in making the A powder made from

brownies to have a roasted and ground cacao
chocolate flavor on it seeds.
White Sugar Use in making the A sweet crystalline
brownies to add substance obtained from
sweetness to it. It is also various plants, especially
use in making the salted sugar cane and sugar
caramel syrup for the beet, consisting essentially
frosting of the brownie of sucrose, and used as a
s’mores. sweetener in food and
drink.
Salted Butter Used in making the A pale yellow edible fatty
brownies and the salted substance made by
caramel syrup. It makes churning cream and used
the brownies and the as a spread or in cooking.
syrup not too sweet.
Eggs Use in making the An oval or round object
brownies laid by a female bird,
reptile, fish, or
invertebrate, usually
containing a developing
embryo. The eggs of birds
are enclosed in a chalky
shell, while those of
reptiles are in a leathery
membrane.
All- purpose cream Use in making the salted Extra rich premium cream
caramel syrup. If all- that makes your every
purpose cream is not dessert creation
available, heavy cream delightfully perfect.
can replace the all-
purpose cream
Nuts Use as a topping of the A fruit consisting of a hard
brownie s’mores to add or tough shell around an
something new to the edible kernel.
product
Powdered Sugar Use as a topping of the a finely ground sugar
brownie s’more to add made by milling normal
something new to the granulated sugar into a
 product
Marshmallows Use in making the brownie
s’mores. It is put in
between two bars of
brownies to produce the
concept of s’mores
powdered state. It usually
contains a small amount of
anti-caking agent—usually
cornstarch.
A light, spongy, very sweet
confection made of corn
syrup, gelatin, sugar, and
often vanilla

C. Size of the Business

The business will operate in a small scale, which has a lesser number
of employees and serve smaller area than what the large businesses are serving.
Compared to a large businesses, the owners will facilitate and own the equipment
that are use in order to lessen the costs in our business since the business is only
small.

D. Personnel Requirement

For the first 2 years of the business, since the business is still starting, the
owners of the B&B Partnership will be the employees of the business. There will be a
person who will record the daily sales of the business, one will stay in our booth and
the two will be roaming around the campus to sell the product. Also, there will be
times that two people will be roaming around the campus to give flyers and promote
the product of the business personally to the customers. However, during the 3 rd year
of selling and onwards, since the business will grow and will be serving more
customers, the company will need to hire staffs that will help in the production
process, the selling of the products and recording the daily sales so that the owners
of the business will focus more on advertising the product, expanding the business
and some financial matters related to the business. Everyone in the business will
have to work as a team to fulfill the goals and objectives of the business entity.
For two years:

No. of Employees: 5
Position Qualification
General Manager  Has a leadership skill to manage
all things in the business.
 Good in management
coordination, coaching,
developing standards, process
improvement, and decision-

Financial Manager
Production Manager
Marketing Manager
Sales Manager
For the 3rd year and onwards:
No. of Employees: 9
Position
General Manager
Financial Manager
Production Manager
making.
 Has knowledge on how to
compute all the expenses and the
net income of the business
 Accountable and honest
 Efficient and quality minded
 Plans ahead of time
 Have back-up plans
 Considers various choices and
substitutes
 Communicates as often as
possible
 Sets goals to be met
 Has a management skill to lead
and motivate his marketing team.
 Have capabilities and other skills
that can be use in marketing
strategy
 Has skill that can make the sales
better and ensure high sales
employee engagement.
 Must have an idea on his
responsibilities
Qualification
 Has a leadership skill to manage
all things in the business.
 Good in management
coordination, coaching,
developing standards, process
improvement, and decision-
making.
 Has knowledge on how to
compute all the expenses and the
net income of the business
 Accountable and honest
 Efficient and quality minded
 Plans ahead of time
 Have back-up plans
 Considers various choices and
substitutes
  Communicates as often as
possible
 Sets goals to be met
Marketing Manager  Has a management skill to lead
and motivate his marketing team.
 Have capabilities and other skills
that can be use in marketing
strategy
Sales Manager  Has skill that can make the sales
better and ensure high sales
employee engagement.
 Must have an idea on his
responsibilities
Salesmen (3)  Must be active and energetic
 Have good skills in sales talk
 Must have an idea on his
responsibilities
Product maker  Must be very organize in the
production process
 Must know the things needed to
buy for the production process
 Must communicate to the
production manager about any
problems in the production part
 Must have an idea on his
responsibilities
ORGANIZATIONAL
PLAN

a. Form of Business Organization

Our company has five (5) owners and we consider the form of our
business organization as a partnership. Each partner contributes to all aspects of the
business, including money, property, labor or skills. In return, each partner shares in
the profits and losses of the business. In case our company will experience
bankruptcy with the loss of stocks and sales, each of the owners is responsible for
any damages. Since our company is partnership, the nature of our business is food
manufacturing. We are to produce and sell delicious brownies. Each owner is
responsible for his/her actions and if one trips, so do the rest.

b. Liability of the Owners

Since B&B partnership is recognized as partnership form of business

organization then the owners have unlimited and impending liabilities and obligations
because they are liable for all business debts if the business can’t pay its liabilities.
The business will be entitled under the name of the following partners namely Maika
Vacalares, Kaye Navarro, Louis Diu, Alex Baconga, Ray Ysulan. The creditors may
go after owners’ property and assets if ever the owners fail to pay their dues.

d. Roles of the Owners

Position Responsibilities Qualification

She is responsible in overseeing all  Has a leadership skill to

the administrative function of the manage all things in the
General business organization. She directs business.
Manager and led employees in the business  Good in management
(Vacalares) and assigns people in a certain task. coordination, coaching,
developing standards,

She is responsible for the financial
situation of the business. She
Finance should make financial reports, direct
Manager investments, and develop strategies
(Navarro) and plans for the long-term financial
goals of the business.
He is responsible in planning and
scheduling. He should be the one
Production who will manage in canvassing the
Manager ingredients and raw materials
(Diu) needed in the production process.
He also supervises the production
as a whole.
His responsibility is to manage the
marketing of the business’ products
or services. Also, it would be his job
Marketing to plan the best way in promoting
Manager the product or services of the
(Baconga) company.
He should work with the marketing
to ensure the consistent lead
generation. He manages the day-to-
Sales day performance of the all-sales
Manager team members and delivers review.
(Ysulan) He leads and schedules weekly
and/or monthly team meetings
process improvement, and
decision-making.
 Has knowledge on how to
compute all the expenses
and the net income of the
business
 Accountable and honest
 Efficient and quality minded
 Plans ahead of time
 Have back-up plans
 Considers various choices
and substitutes
 Communicates as often as
possible
 Sets goals to be met
 Has a management skill to
lead and motivate his
marketing team.
 Have capabilities and other
skills that can be use in
marketing strategy
 Has skill that can make the
sales better and ensure high
sales employee
engagement.
 Must have an idea on his
responsibilities
 PRODUCTION
PLAN

A. Production schedule

a) For 14 days of selling

 Day Units To be produced
1 25
2 30
3 35
4 40
5 45
6 50
7 55
8 60
9 65
10 70
11 75
12 80
b) For 5 years
13 85
of 14 90 selling

Year 1

Month Number of Units to be Total units to

selling days produced per be produce in
day a month
September 5 50 250
October 21 55 1,155
November 22 60 1,320
December 22 65 1,430
January 22 70 1,540
February 20 75 1,500
March 23 80 1,840
April 20 85 1,700
May 23 90 2,070
June 22 95 2,090
July 22 100 2,200
August 23 105 2,415
Total 245 930 227,850

Year 2

Month Number of Units to be Total units to

selling days produced per be produce in
 day a month
September 21 110 2,310
October 22 115 2,530
November 22 120 2,640
December 21 125 2,625
January 23 130 2,990
February 20 135 2,700
March 22 140 3,080
April 21 145 3,045
May 23 150 3,450
June 21 155 3,255
July 22 160 3,520
August 23 165 3,795
Total 261 1650 430,650

Year 3

Month Number of Units to be Total units to

selling days produced per be produce in
day a month
September 20 170 3,400
October 23 175 4,025
November 22 180 3,960
December 21 185 3,885
January 23 190 4,370
February 20 195 3,900
March 21 200 4,200
April 22 205 4,510
May 23 210 4,830
June 20 215 4,300
July 23 220 5,060
August 22 225 4,950
Total 260 2 370 616,200

Year 4

Month Number of Units to be Total units to

selling days produced per be produce in
day a month
September 21 250 5,250
October 23 255 5,865
November 21 260 5,460
December 22 265 5,830
January 23 270 6,210
 February 20 275 5,500
March 22 280 6,160
April 22 285 6,270
May 21 290 6,090
June 23 295 6,785
July 21 300 6,300
August 21 305 6,405
Total 238 3 330 792,540

Year 5

Month Number of Units to be Total units to

selling days produced per be produce in
day a month
September 22 310 6,820
October 22 315 6,930
November 21 320 6,720
December 23 325 7,475
January 21 330 6,930
February 20 335 6,700
March 23 340 7,820
April 22 345 7,590
May 21 350 7,350
June 22 355 7,810
July 22 360 7,920
August 22 365 8,030
Total 263 4 050 1,065,150

B. Production Process

Brownie s’more Production Process

Procedures Ingredients Equipment Duration
1. Gather all the All-purpose-flour, Oven, bowls,
ingredients and white sugar, mixer, measuring
materials needed for salted butter, cups and 5 minutes
cooking the brownies. eggs, cocoa spoons, knife,
powder. tray, spatula,
wax paper
2. First, mix all the dry ½ cup All- Bowl and mixer
ingredients. purpose flour, 10 minutes
1/3 cup cocoa
 powder, 1 cup
white sugar
3. Beat the eggs and ½ cup salted Bowl and mixer
mix it with the butter. butter, 2 eggs 10 minutes
4. Combine the two
mixtures and mix them
in the same direction The two mixtures Bowl and mixer 20 minutes
until it is mix thoroughly. that was made
5. Put the mixture in the
tray and spread it Tray and spatula 10 minutes
evenly.
6. Preheat oven to 350
F. put the tray inside the
oven and bake the Oven 25 minutes
brownies for 25 minutes
7. Using a toothpick
check whether your
brownies are fully 15 minutes
cooked. When it is
already okay take it out
from the oven and then
let it cool
8. Cut it into squares Knife 10 minutes
with the use of a knife
9. Prepare the Marshmallows Oven
marshmallows and
materials needed in 10 minutes
toasting the
marshmallows
10. Put the
marshmallow inside the Marshmallows Oven
oven and let it toast until 2-3 minutes
golden brown
11. Put the each hot Toasted
marshmallow above the Marshmallow
a brownie and the and brownnies 2 minutes (each
squish it using another brownie s’more)
brownie to make a
brownie s’more.
12. When the brownie
s’mores are cool, put Brownie s’more Cupcake Liner,
them into a cupcake box 20 minutes
Liner and then put them
inside the box.
Salted Caramel Production Process
Procedure Ingredients Equipment Duration
1. While waiting for the brownies to Nestle all- Large bowl,
cook. Prepare all the ingredients for purpose medium
making the caramel frosting cream, Salted saucepan, 5 minutes
butter, white mixer, stove,
sugar, water rubber spatula,
container of
the caramel
syrup
2. Using the saucepan, heat the white 1 cup white Stove, rubber
sugar and water over medium heat. sugar, 3 spatula,
Stir it constantly with rubber spatula or tablespoon medium 5 minutes
wooden soon water saucepan

3. Add the salted butter and stir it. 6 tablespoon Rubber 2-3 minutes
butter spatula
4. Very slowly, drizzle nestle all- 250 ml nestle
purpose cream. Stir them a little and all purpose
allow it to boil for 1 minute cream Rubber 4 minutes
spatula

5. Remove it from the heat and allow it Container

to cool before putting it in the
container.

C. Equipment Required

Equipment Uses Description

Bowls Use for containing A round, deep dish or
mixtures of ingredients basin used for food or
liquid
Electric Oven Use to cook the brownies An enclosed compartment,
and to toast the usually part of a cooker,
marshmallows for cooking and heating
food
Stove Use to cook the salted An apparatus for cooking
caramel syrup or heating that operates by
burning fuel or using
electricity.
Gasul Use for the stove to cook
the salted caramel syrup
 Mixer Use in mixing dry and wet A machine for mixing
ingredients things, especially an
electrical appliance for
mixing foods
Rubber Spatula Use in mixing and An implement with a
scraping the sides of the broad, flat, blunt blade,
bowl in order to get some used for mixing and
ingredients that are stick in spreading things,
the sides to mix especially in cooking and
thoroughly. It is also use painting.
for spreading the brownie
mixture in the tray so that
the mixture is evenly
spread
Knife Use in cutting the An instrument composed
brownies into squares of a blade fixed into a
handle, used for cutting or
as a weapon.
Tray Use as a container of the A flat, shallow container
brownie mixture in baking with a raised rim, typically
used for carrying food and
drink, or for holding small
items or loose material
Measuring cups and Use in measuring the Cups and spoons marked
spoons ingredients to be put in the up in graded amounts,
mixture used in cooking.
Medium Saucepan Use in cooking the A deep cooking pan,
caramel syrup typically round, made of
metal, and with one long
handle and a lid.
Pot Holder Use in holding hot A piece of quilted or thick
materials such as fabric for handling hot
saucepan and tray most dishes and pans.
especially that they came
from hot temperature
Kitchen Container Use in containing nuts, An object for holding or
salted caramel syrup and transporting something.
powdered sugar for the
toppings of the brownie
s’mores

D. Sources of Materials;
 B&B Partnership get their supple of their materials from their suppliers, YSU
Corporation, Wax Paper P 85.95
Monster Cupcake liners P 5.40 Kitchen
and Ororama Box P 25.90
supermarket. Total Factory Overhead P 117.25

E. Direct Materials P 669.70

Direct Labor P 10.00
Factory Overhead P 117.25
Total Production cost per unit P 796.95
Estimated Production Cost

1. Production cost per unit

All-purpose flour P 42.80

Cocoa Powder 180.00
Eggs 12.00
Salted butter 95.25
White sugar 53.50
Marshmallow 165.00
Nestle all-purpose cream 45.65
Powdered sugar 45.50
Nuts 30.00
Total Direct Materials: P 669.70

Direct Labor:
P 2.00 labor rate x 2 hours= P 4.00
P4.00 x 5 person = P20.00
Total Direct Labor = P 20.00 per day

Factory overhead
Markup:
Total
Production Cost: P 796.95
Mark Up Percentage: 50%

Gross Profit Margin = Sales Price-Cost

= 1181.925– 796.95
= P 384.975
Mark Up Percentage = GPM/Cost
= 384.975/ 796.95
= 50%

Sales Price = (Cost x Mark Up Percentage) + Cost

= (796.95x 50%) + 796.95
= (384.975) + 796.95
= P 1,181.925
Selling Price: P 25.00
Actual Selling Price per Product: P 12.50
Gain Profit per Product: P 12.50
 OPERATIONAL
PLAN
Evaluation
 Have cheaper cost of baking materials such
as flour, cocoa powder and other baking
stuffs.
 Capable of supplying the materials needed.
There should be a lot of alternatives in their
store in case that certain ingredient is not
available.
 Should be convenient for the company to buy
in their store.
 Should have a high quality of products.

Operational Plan

a. Evaluation of Suppliers

The B&B Partnership’s goal is to produce high quality brownies. And in order
to achieve that we need s suppliers that can supply the company raw materials that
are in best quality but in cheaper price. The following are the standards for the
suppliers:
b. Purchase Procedures

B&B Partnership will transact with the suppliers for the materials needed in
producing the product. In purchasing the materials needed, first, the Production
Manager, Louis Dominic Diu will talk to the General Manager, Maika Vacalares to
ask approval for the purchasing of materials. After asking for approval, he will
then talk to the Financial Manager, Kaye Navarro to ask for money needed for
the purchasing. Afterwards, he will now go to the supplier to settle the deal, buy
the materials, and pay for the supplies needed for the business. Finally, he will
talk again to the financial manager to record the transaction that was made with
the suppliers.

c. Storage and Inventory Control

B&B Partnership decided to rent a space for the storage of their materials and
ingredients that will be used in the business. This space is large enough to cover and
store all the materials, especially all the necessities required in the production
process. For the inventory control, the owners must take charge and are responsible
for their will and actions.

d. Sales Procedure

If there are purchase procedures, there are always sales procedures behind.
B&B Partnership will sell their product at the XU campus, seeing them roaming
around. The Marketing Manager, Alex Baconga and the Sales Manager, Ray Ysulan
will take charge on selling the product on their target costumers. The Financial
Manager, Kaye Navarro and the Production Manager, Louis Dominic Diu will also
help them in selling to minimize the burden when these two are having a hard time
selling our product. The General Manager, Maika Vacalares will oversee what’s
happening in them and in the selling.
MARKETING PLAN

A. Production Description

Brownie S’more is a chocolate dessert that consists of two bars of brownies

and melted marshmallow in between. It is rich with sweet and delicious chocolate. To
add more flavors, the brownie s’mores are topped with either of the following:
cashew nuts and salted caramel. But we will still sell regular brownie s’mores
(brownie s’mores with no toppings) for those customers who do not like brownie
s’mores with toppings. It is then served and placed in a small box and a cupcake
container to prevent dirt in the product.

B. Target Market
 1. Area

B&B Partnership will go around in Xavier University campus, which is the

primary target market of our business.

2. Demographic

The primary target market caters to all teenagers and young adults between
16 to 30 years old including the senior high and college students with a daily
allowance of 100 pesos and above and are fond of eating sweets such as our
product, brownie s’mores.

C. Sales Projection

For the first year of the business

Monthly
Month Number of Price Units Sold Volume Monthly
Selling per Day to be sales
Days produced
September 5 Php 25 50 250 Php 6, 250
October 21 Php 25 55 1,155 Php 28, 875
November 22 Php 25 60 1,320 Php 33, 000
December 22 Php 25 65 1,430 Php 35, 750
January 22 Php 25 70 1,540 Php 38, 500
February 20 Php 25 75 1,500 Php 37, 500
March 23 Php 25 80 1,840 Php 46, 000
April 20 Php 25 85 1,700 Php 42, 500
May 23 Php 25 90 2,070 Php 51, 750
June 22 Php 25 95 2,090 Php 52, 250
July 22 Php 25 100 2,200 Php 55, 000
August 23 Php 25 105 2,415 Php 60, 375
Total 245 19,510 Php 487, 750

For the second year of the business

Monthly
Month Number of Price Units Sold Volume Monthly
Selling per Day to be sales
Days produced
September 21 Php 25 110 2,310 Php 57,750
October 22 Php 25 115 2,530 Php 63,250
November 22 Php 25 120 2,640 Php 66,000
December 21 Php 25 125 2,625 Php 65,625
January 23 Php 25 130 2,990 Php 74,750
February 20 Php 25 135 2,700 Php 67,500
March 22 Php 25 140 3,080 Php 77,000
April 21 Php 25 145 3,045 Php 76,125
May 23 Php 25 150 3,450 Php 86,250
June 21 Php 25 155 3,255 Php 81,375
July 22 Php 25 160 3,520 Php 88,000
August 23 Php 25 165 3,795 Php 94,875
Total 261 35,940 Php 898,500

For the third year of the business

Monthly
Month Number of Price Units Sold Volume to Monthly sales
Selling per Day be
Days produced
September 20 Php 25 170 3,400 Php 85, 000
October 23 Php 25 175 4,025 Php100, 635
November 22 Php 25 180 3,960 Php 99, 000
December 21 Php 25 185 3,885 Php 97, 125
January 23 Php 25 190 4,370 Php109, 250
February 20 Php 25 195 3,900 Php 97, 500
March 21 Php 25 200 4,200 Php105, 000
April 22 Php 25 205 4,510 Php112, 750
May 23 Php 25 210 4,830 Php120, 750
June 20 Php 25 215 4,300 Php107, 500
July 23 Php 25 220 5,060 Php126, 500
August 22 Php 25 225 4,950 Php123, 750
Total 260 51,390 Php 1, 405, 510

For the fourth year of the business

Monthly
Month Number of Price Units Sold Volume Monthly
Selling per Day to be sales
Days produced
September 21 Php 25 230 4,830 Php 120,750
October 23 Php 25 235 5,405 Php 135,125
November 21 Php 25 240 5,040 Php 126,000
December 22 Php 25 245 5,390 Php 134,750
January 23 Php 25 250 5,750 Php 143,750
February 20 Php 25 255 5,100 Php 127,500
March 22 Php 25 260 5,720 Php 143,000
April 22 Php 25 265 5,830 Php 145,750
May 21 Php 25 270 5,670 Php 141,750
June 23 Php 25 275 6,325 Php 158,125
July 21 Php 25 280 5,880 Php 147,000
August 21 Php 25 285 5,985 Php 149,625
Total 238 66,925 Php1,673,125
For the fifth year of the business
Monthly
Month Number of Price Units Sold Volume to Monthly sales
Selling per Day be
Days produced
September 22 Php 25 290 6,380 Php159, 500
October 22 Php 25 295 6,490 Php162, 250
November 21 Php 25 300 6,300 Php157, 500
December 23 Php 25 305 7,015 Php175, 375
January 21 Php 25 310 6,510 Php162, 750
February 20 Php 25 315 6,300 Php157, 500
March 23 Php 25 320 7,360 Php184, 000
April 22 Php 25 325 7,150 Php178, 750
May 21 Php 25 330 6,930 Php173, 250
June 22 Php 25 335 7,370 Php184, 250
July 22 Php 25 340 7,480 Php187, 000
August 22 Php 25 345 7,590 Php189, 750
Total 263 82,875 Php 2,071,875

D. Marketing Mix

1. Product
Our product is called a Brownie S’more, which is a mixture between a
baked chocolate bar and a graham sandwich with melted marshmallow in the
middle. It is different from the others because it is a brownie that transfigured into an
s’mores. The graham crackers in the product have been replaced with brownie bars,
thus the Brownie S’more was born. It was a unique product since it is totally different
from the other competitor who just sells ordinary brownies.

2. Place
The stall is located still at Xavier University since we are selling inside the campus.
We will also be found roaming around selling our product.

3. Price
We are selling the best brownie s'mores ever that is worth satisfying and
delightful in every bite. It cost for 25 pesos each. For 3's or bundle type, it cost for
around 70 pesos per box.

4.Promotion
For five years of selling
 Date Marketing strategies Description
September Flyers Flyer will contain the company
logo, the product, price, the
location of the business booth
and the contact number of our
sales manager.
October Social media The company will be having
facebook account, instagram
and twitter account that will
contain various activity and
promotion about the product.
November Company uniform Our company uniform will
contain the name of our
company and the company logo.
December Happy Holiday treats The store will let the customers
pick up in a rolled paper. The
lucky customer will win 3
brownies.
January Flyers Flyer will contain the company
logo, the product, price, the
location of the business booth
and the contact number of our
sales manager.
February Valentines treat Once we caught couple buying
in the store, the first 3 couple
who buys in the store will be
given a flower.
March Flyers Flyer will contain the company
logo, the product, price, the
location of the business booth
and the contact number of our
sales manager.
April Easter treats The company will give a
costumer with a minimum
purchase of php 75 an Easter
egg, which contains a different
surprises, the lucky customer
will win a prize.
May Social media The company will be having
facebook account, instagram
and twitter account that will
contain various activity and
promotion about the product.
June Flyers Flyer will contain the company

July Flyers
August Personal selling/ flyers
For 14 days of selling
Day Marketing Strategy
1 Company Uniform
2 Flyers
3 Social Media
4 Flyers and Personal
Selling
5 Social Media
logo, the product, price, the
location of the business booth
and the contact number of our
sales manager.
Flyer will contain the company
logo, the product, price, the
location of the business booth
and the contact number of our
sales manager.
Members will personally sell the
product and explain to the
customer the background of the
company and the goal.
Flyer will contain the company
logo, the product, price, the
location of the business booth
and the contact number of our
sales manager.
Description
Our company uniform will contain the
name of our company and the company
logo.
Flyer will contain the company logo, the
product, price, the location of the
business booth and the contact number
of our sales manager.
The company will be having facebook
account, instagram and twitter account
that will contain various activity and
promotion about the product.
Members will personally sell the product
and explain to the customer the
background of the company and the goal.
Flyer will contain the company logo, the
product, price, the location of the
business booth and the contact number
of our sales manager.
The company will be having facebook
account, instagram and twitter account
that will contain various activity and
 promotion about the product.
6 Company Uniform Our company uniform will contain the
(Same company name of our company and the company
uniform) logo.
7 Flyer will contain the company logo, the
product, price, the location of the
business booth and the contact number
of our sales manager.
8 Flyer Flyer will contain the company logo, the
product, price, the location of the
business booth and the contact number
of our sales manager.
9
10 Flyer Flyer will contain the company logo, the
product, price, the location of the
business booth and the contact number
of our sales manager.
11
12
13 Flyer Flyer will contain the company logo, the
product, price, the location of the
business booth and the contact number
of our sales manager.
14 Goodbye treats The store will let the customers who will
buy 2 brownies to pick up a rolled paper
in the bowl. The lucky customer will win 2
brownies brownies.

5. Packaging
To ensure the safety of our product and to make sure it is attractive enough to
convince our costumers to buy, we will be making use of big (maximum of three
brownie s’mores) and small (maximum of one brownie s’more) paper packages with
our business logo on it.

E. Marketing Expenses/Selling Expense

For 5 years of selling of business
Month Marketing Material Unit Quality Cost Total Total
Strategies /equipment Cost Monthly
Expense
September Flyers Php 600
Printing and Piec 100 Php 5 Php
layout e 500
Bond paper Piec 100 Php 1 Php
e 100
October Social Artist fee Hour 1 Php Php Php 150
media 150 150

November Company T- shirt Piec 5 Php Php Php 800

uniform e 100 500

Printing Piec 5 Php Php30

e 60 0

December Happy Paper Piec 2 Php 2 Php2 Php 153

holiday e
treats
Brownie Piec 6 Php Php
s’more e 25 150

January Flyers Printing Piec 50 Php 5 Php Php 300

e 250

Paper Piec 50 Php 1 Php 50

e

February Valentine Flower Piec 20 Php Php Php 800

s treat e 40 800

March Flyers Printing Piec 50 Php 5 Php25 Php300

e 0
Paper Piec 50 Php 1 Php 50
e

April Easter Easter egg piece 20 Php Php Php 478

treats 20 400
paper piece 3 Php 1 Php 3
 Brownie piece 3 Php Php 75
s’more 25
May Social Artist fee hour 1 Php Php Php150
Media 150 150

June Flyers Printing piece 50 Php 5 Php Php 300

250

paper piece 50 Php 1 Php 50

July Flyers Printing Piec 50 Php 5 Php Php 300

e 250

Paper Piec 50 Php 1 Php 50

e
August Flyers Printing Piec 50 Php 5 Php Php 300
e 250

Paper Piec 50 Php 1 Php 50

e
FINANCIAL PLAN
APPENDIX
Logo

B&B Partnership
Social Media Accounts
Flyer

PALIT NAMO!

Xavier University Grounds, Corrales Ave., CDO

09277503941/ 09263549074

Shirt