St.

Mary’s College of Catbalogan

Catbalogan City

Business Plan

In partial for
Gen.Ed IV
Mathematics

Submitted by:
Miraflor, Arn T.

Submitted to

Engr. Palomas, S. Noel

 Chapter I: INTRODUCTION

1.1 Name of Business

The business will be name ArTreats.

1.2 Address of the Business

We will be serving at Corner Mabini & Del Rosario Streets,

St. Mary’s College of Catbalogan, Catbalogan City.

1.3 Type of Ownership

The business is a Sole Proprietorship and owned by Mr. Arn

Miraflor.

1.4 Description of the Business

ArTreats is a company that offers freshly prepared pastry

products to its customers, students, and teachers various types

of cookies such as: Chocolate chip cookies, Oreo- filled cookies,

and Danish Butter Cookies. In addition, we also serve coffee with

different flavor; Brewed coffee, Hot choco, Iced latte and Iced

coffee vanilla. We provide a good quality and delectable cookies

and coffee that would fill their appetite. Free delivery services

will be rendered by the business for the convenience of the

customers through our official Facebook page (ArTreats).

The business guarantee that the cookies are perfect for the

students since it is cost- efficient and at the same time

satisfying.
1.5 Location of the Business

The location of the business is at Corner Mabini & Del Rosario

Streets, St. Mary’s College of Catbalogan, Catbalogan City. Our

location is surrounded by our target customers which are the

students from the said school and the locals. Also, the business

is relatively near from the other schools and establishements.

Funding Requirements and Source

Ingredients 20,000 php

Packaging 10,000 php

Total 30,000 php

 Chapter II: EXECUTIVE SUMMARY

2.1.1 Vision

To become the company that best understands and satisfies

the product and services needs of our valued customers.

2.1.2 Mission

To build a reputation as the most delectable supplier of

high quality cookies that ensures the satisfaction of the

customers. In addition, we provide excellent customer services

through free delivery.

2.1.3 Goals

The major goal of ArTreats is to provide exceptional service

to the customers, serving them a treat that would satisfy their

cravings and gain an income that would benefit the whole company

and its constituents.

Furthermore, the specific goals of the business are:

 Local promotion

 Be the best pastry distributor

 Create original quality goods

 Produce affordable products

2.1.4 Objectives

The key objectives of ArTreats are

  Provide an excellent service to our customers.

 Gain significant amount of income that would benefit the

company.

 Make ArTreats as the number one destination for pastry

products.

2.2 Business Model

ArTreats offers quality products that would lure the

attention of the students of SMCC. Not that it only produce

appetizing cookies and coffee but it is also cost-efficient

making it affordable and suited to everyone. Aside from that, it

is very convenient to all because the customers could order

online thru our FB Page—ArTreats.

2.3 Business and Product Position

Target Market

(1) Students

St. Mary’s College of Catbalogan has students from

Elementary , Senior High School and five (5) college courses.

Also we are near from different schools here Catbalogan City.

With this large number of population, our productivity rate

will be higher.

(2) Affluent Local Residents

Approximately 103,879 people live within Catbalogan. Our

location is great because we are near to different Barangays

 within Catbalogan City, is just a short 5-10 minute ride away

from our business location. These residents may visit us and

have our special products hassle-free.

(3) Faculty Members

The institution includes the teachers, administration,

security and cleaning personnel that are working hard every

day. They are usually overloaded with workload and stress that

may cause hunger and low energy.

2.4 Wealth Improvement Approaches

To attain and maintain the wealth of the business, different

strategies will be done to captivate the target market's

attention. As for the product strategies, the business will

maintain the freshness and quality of the product. For pricing

strategy of the business,the product will be fairly priced,

fitting for the allotted allowance of students. For business

promotion strategy the poster will be posted. We provide you with

the objective advice to help you control your cost, new

opportunities, and improve possible business production outcomes.

2.5 Parties Supporting the Business

Consumers

-Students
-Faculty Members

-Affluent Local Residents

Supplier

-Prince Hypermarket

Employees and Staff

Chapter III: ENVIRONMENTAL ANALYSIS

3.1 Global Analysis

The service and quality of our product does not really

intend to promote a global implementation to fulfill their needs

and demand. However, since our service is cost-efficient and does

not just establish both social and economic force, rather our

service enforce a quality demand that is good to our health.

Furthermore, the customer or the students will not need to

go outside or go to malls just to buy and experience the product

since our service is apply to happen inside the school.

3.2 Social Analysis

 One of the practical interests of students or customers on

some school like SMCC in Catbalogan city is the establishment of

businesses related to food and snacks. Moreover, our business

will be the perfect example to fulfill the customer’s need that

will pay their money worth.

3.2.1 Political Forces

The Consumer Act of the Philippines R.A. 7394 Declaration of

Basic Policy is the policy of the state to protect the interest

of the consumer, promote their general welfare and to establish

standards of conduct for business and industry.  The business

will abide to this policy of the government by respecting the

rights of the customer, which will enforce good quality service

of the business.

3.2.2 Economic Forces

Our business aims to provide a good quality of product to

its customer, a worth buying and leisure at an affordable price

to cater the students’ needs and monetary budget. However, the

business’ primary problem is on how are we going to manage a good

competition if ever encounter a ditto business. This conflict

also applies to our other customers who are enough professional

to a business.
 Nevertheless, our business fulfills this gap by offering

good customer satisfaction, making the payment of our customers

worth their while.

3.2. 3 Legal Forces

There is no liability of factors that will affect the income

of the business and to the customers who will avail our service.

Not even the implementation of Train law. Well, there will be a

small effect since minor ingredients of the product will be

affected by increasing tax rate and inflation. Yet, these

political factors will not have a great effect to our business

and as well to the cause of business’ bankruptcy.

4.1 Industry Analysis

The service of the business does not really required any

enterprise that provides instruction and training on wide variety

of subjects. In addition, any licensed establishment either

private or public property is not highly recommended for the

service and function of the business since it is just a small

assortment for academic business.

Although the business is still trying to achieve good

industrial commission and would work to satisfy the customer.

Chapter IV: BUSINESS DESCRIPTION

 The business’ name is "ArTreats" and mainly situated at

Corner Mabini & Del Rosario Streets, Catbalogan City. It is a

sole-proprietorship type of ownership ran by Mr.Arn T. Miraflor,

CEO of the company.

The target customers of the business are the students from

SMCC, other schools, and the locals residing around the area. A

thorough planning was made by the owner along with his staffs in

deciding for the business. They came up with this idea because

the products that they would be selling are unique and are a hit

to the students themselves.

ArTreats offers delectable cookies and coffee, which will be

the perfect pair to welcome your day. Their edge among others is

that the customers will have a wide range of selection in

choosing the type of cookie: Chocolate Chip Cookies, Danish

Butter Cookies, and Oreo Cookies. We also offer Brewed Coffee,

Hot Choco, Iced Coffee vanilla and Iced latte for the coffee

products. The whole team within the business believes that it

would be beneficial to the development and progress of

environment, society, and the health of the customers. This

business aims to help their consumers be healthy and more

productive through their tasty and nutritious products.

They are also aiming in eradicating, or to at least, lessen

the students of SMCC who takes on the practice of skipping

breakfast, which is not a good routine. Start your day by

grabbing some cookies and coffee from ArTreats. We guarantee a

delectable yet affordable Artreat to everyone.

Chapter V: ORGANIZATIONAL PLAN

5.1 Form of the Business Organization

The business organization will be in the form of sole

proprietorship owned by Mr. Arn T. Miraflor that will finance

and manage the business with the assistance of the employees.

5.2 Liability of Owner

Mr. Arn Miraflor has decided to take liability for all

company obligations. Proper management and care for the employees

is part from it, tax liabilities including money earned from the

business are also his responsibility. He will be responsible for

whatever debts the business will incur in the future.

5.3 Organizational Structure

 CEO

Managing
Director

Financial
Manager

Human
Media Head of
Resource
Coordinator Production
Manager

Cookie Coffee
Production Production

5.4 Roles and Responsibilities

 Chief Executive Officer (CEO)

The CEO is responsible in managing the overall

operations and resources of the company and making major

corporate decisions. He/ she makes sure that the business is

running smoothly and stable.

 Managing Director

The managing director is in charge in overseeing daily

business activities, improving overall business functions,

training heads of different departments, managing budgets,

developing strategic plans, and communicating business

goals.
 Financial Manager

The primary role of a financial manager is to ensure

the financial health of the

business through investment activities and long-term

financing strategies. He/ she perform data analysis and

advise senior managers on profit- maximizing ideas.

Moreover, reviewing daily financial reports and analyzing

market trends are part of their jobs.

 Head of Production

The head of production is involved with the planning,

coordination, and control of

the manufacturing processes. He/ she ensure all the goods

and services are produced efficiently and that the correct

amount is produced at the right cost and level of quality.

 Human Resource Manager

A human resource manager is the one who administer

employee services, oversee

the business’ recruitment, interview, selection, and hiring

processes. He/ she is also tasked in managing the salary of

the staff and maximizing their value to ensure that they are

used as efficiently as possible.

 Media Coordinator
 A media coordinator oversee the execution of marketing

and advertising campaigns

for the product of the company. Their duties often include

meeting or dealing with clients through social media and other

media outlets.

5.5 Salary Requirements

The aspiring employees will be required to submit a resume

containing their educational qualifications, employment history,

list of key and technical skills, and a career overview. In

addition, an interview will follow after the applications have

been reviewed.

The daily wage of the employees will be at the minimum of

305.00 php, this will be for an 8-hour shift. A total of 9,150.00

php will be the monthly salary of our employees. Promotions and

salary increase will depend on the performance of the employee

and the market sales of the products.

Chapter VI: PRODUCTION PLAN

6.1 Production Schedule
The business will start purchasing the raw materials and

supplies from 5:30 in the afternoon to 7:00pm. Then the bakers

will start converting the raw materials into finished products at

7:10pm to 11:00pm. Then the next day, the crew will be preparing

the finished products to ensure smooth operations and sell the

products starting from 8:00 in the morning until 5:00 in the

afternoon.

6.2 Production Process

CHOCOLATE CHIP
COOKIES

Step 1: In a large bowl, whisk together ½ cup sugar, ¾ cup brown

sugar, 1 tsp salt and ½ cup of
butter until a paste has formed with no lumps.
Step 2: Whisk in the egg and vanilla, beating until light ribbons
fall off the whisk.
Step 3: Sift in the flour and baking soda, then fold the mixture
with a spatula, being careful not
to mix it too much.
Step 4: Chill the dough for at least 30 minutes. The longer the
dough rest, the more complex its
flavor will be.
Step 5: Scoop the dough with an ice-cream scoop or you can also
use your well-cleaned hands,
onto a parchment paper-lined baking sheet, leaving
at least 4 inches of space between
 cookies and 2 inches of space from the edges of the
pan so that the cookies can spread
evenly.
Step 6: Bake for 12-15 minutes, or until the edges have started
to barely brown.

DANISH BUTTER COOKIE

Step 1: Beat 1 cup of unsalted butter until creamy.

Step 2: Mix in ½ cup of sugar.
Step 3: Add ¼ tsp of salt, 2 tsp of vanilla extract, 1 egg
Step 4: Mix until well-combined
Step 5: Add 2 cups of all-purpose flour in 3 additions using a
spatula.
Step 6: Transfer the dough in a piping bag with a star tip.
Step 7: Warm the dough using your hands if it is too firm.
Step 8: Pipe the dough into 1-2 inch circles in a baking tray
lined with parchment paper.
Step 9: Bake in a preheated oven at 175oC for 13-16 minutes.

OREO COOKIES

Step 1: Add ½ cup butter and mix it.

Step 2: Next is grab a bowl of ¾ cup white sugar, add it to the
bowl and continue mixing it until
it is light and fluffy.
Step 3: Add ½ tsp vanilla extract and 1 egg.
Step 4: Then gradually add 1 cup of all-purpose flour and ½ tsp
baking soda after mixing.
Step 5: Once finished adding and mixing the flour, add the oreos
and fold it in.
Step 6: Scoop the dough and drop onto a parchment paper-lined
baking sheet.
Step 7: Bake it for 12-15 minutes at 175oC.

BREWED COFFEE

Step 1: Boil hot water.

Step 2: Add 1 tbsp. of powdered coffee.
Step 3: Stir well.
HOT CHOCOLATE

Step 1: Boil hot water.

Step 2: Add 1 tbsp. of powdered choco
Step 3: Stir well.

ICED COFFEE VANILLA

Step 1: Boil hot water.

Step 2: Add 1 tbsp. of powdered coffee.
Step 3: Stir well and add ice.

ICED COFFEE VANILLA

Step 1: Boil hot water.

Step 2: Add 1 tbsp. of powdered coffee.
Step 3: Stir well.
Step 4: Add ice.

6.3 Processing Plant and Equipment

 Machine/Equipment FUNCTION

Oven Its’ main purpose is to cook the said

products then convert it into finish
products.

Mixer It is responsible for mixing the raw

ingredients thoroughly to ensure its
taste and texture is edible and
delectable.

Thermos Its’ target is to boil water that will

be used in coffee making

6.4 Production Cost

6.4.1 Quantity of ingredients and supplies

COOKIES
INGREDIENTS QUANTITY

CHOCOLATE CHIP COOKIES

All-Purpose Flour 2 ½ cups

Butter 1 cup
White Sugar ½ cup
Brown Sugar 1 cup
Raw Eggs 2 pcs.
Vanilla Extract 1 tsp.
Baking Soda 1 tsp.
Salt 1 tsp.
Chocolate Chips 2 cups

DANISH BUTTER COOKIE

Butter 1 cup
White Sugar ½ cup
Salt ¼ tsp.
Vanilla Extract 2 tsps.
Eggs 2 pcs.
All-Purpose Flour 2 cups

OREO COOKIE

All-Purpose Flour 1 cup

Baking Soda ½ tsp.
Butter ½ cup
White Sugar ¾ cup
Egg 1 pc.
Vanilla Extract ½ tsp.
Oreos 10 pcs.

COFFEES
INGREDIENTS Quantity
Nescafe Classic 1 pack
Nescafe Creamy White 1 pack
Kopiko Blanca 1 pack
Goya Everyday Plus 1 pack

PACKAGING
INGREDIENTS Quantity
Floral Wrapper 10 yards
Ribbon Metallic A 8 yards
Disposable Cups 100 pcs

6.4.2 Overall Quantity of Raw Materials with its Price

INGREDIENTS Quantity PRICE
COOKIES
All-Purpose Flour 1 kl 85 
Butter 3 pcs. 170 
White Sugar 1/2 kl 25
Brown Sugar 1/4 kl 11.25
 Raw Eggs 5 pcs. 90
Vanilla Extract 1 bottle 30.25
Baking Soda 1 box 27.50
Salt 2 10
Chocolate Chips 400 g 180
Oreos 133 g 43

COFFEE

Nescafe Classic 1 pack 50

Nescafe Creamy White 1 pack 50
Kopiko Blanca 1 pack 50
Goya Everyday Plus 1 pack 50

PACKAGING
Floral Wrapper 10 yards 100
Ribbon Metallic A 8 yards 16
Disposable Cups 100 pcs 400

Chapter VII: OPERATIONAL PLAN

7.1 Evaluation of Suppliers

Prince Hypermarket

● a pioneer brand of the food retail group that offers wide array

and complete range of food and merchandise at a very justifiable

and affordable price

● most accessible and convenient

● have been able to consistently fulfill and provide the

materials and ingredients needed

7.2 Materials requisitions and receiving procedure

The business will thoroughly check and then provide a list of

materials and ingredients needed for the making of the product.

The business acquires baking products or ingredients from

Prince Hyprmarket to supply and to be able to produce Artreats'

different varities of cookies and coffees.

The purchaser of the business will check if all the materials

and ingredients needed are already completely purchased and then

to check and compare the order and receipt.

The business ensures that the raw materials acquired from the

suppliers are of excellent quality through by checking first the

expiration date of the product and identifying if the raw

materials have undergone proper testing that is done by the FDA

and have met all standards from quality assurance and food

safety.

7.3 Storage and Inventory Control System

 The dry raw materials; all-purpose flour,baking soda,sugar

and raw eggs will be stored in a cool, dry place in order to

prolong its shelf life and if once there are leftovers and
 other ingredients that are already opened, it should be

ensured to be sealed off well and to transfer it to a clean

airtight container. The wet raw materials will be stored in

the refrigerator with appropriate temperature.

 For the equipments and tools it will stored in their proper

designated places and to put it in a safe, conveniently

accessible locations after washing it with soap and water.

The equipments and tools will be stored and handled properly

and to always keep it clean and sanitized to prevent

recontamination prior to use and to also maintain the good

state of the equipment.

7.4 Shipment System Control

The purchaser will be responsible of acquiring and

purchasing the list of materials and ingredients needed and then

after completing the task of gathering up the ingredients, it

will then directly proceed to payment through cash.

After personally purchasing the materials needed from our

suppliers, the materials and ingredients will be stored properly

in its designated area and containers

7.5 Functions of Support Services

● Suppliers - consistently provides high-quality products at a

good price

- best-in-class supplier that meets all expectations of the

consumer.

● Finance - provides and makes financial statements to help the

CEO make financial decisions,general decisions in the business

and budgeting.

● Production Management - plans, organizes and controls the

production activities that deals with purchasing and receiving of

materials and also converting raw materials into finished goods

or products.

Chapter VIII: MARKETING PLAN

Product

Artreats uses high quality ingredients that provides the

best tasting cookies for customers who wants to enjoy a sweet

adventure with their close friends and family.

Place

Artreats is located at Corner Mabini & Del Rosario Streets,

St. Mary’s College of Catbalogan, Catbalogan City.

People

Faculties and Employees who work overtime, students and

people who study in the nearby schools are most of our regular

customers. People who want to relieve their stress and relax for
a bit. Moreover, people who want to enjoy a refreshing coffee and

tasty treats after a hard day at work.

Promotion

We promote our products and our shops through social media

like Facebook and Twitter since we live in the 21st century and

we are in the digital age. A lot of millennials are on these

sites, making it easy to advertise our products. Also, we will

provide posters that will be posted outside of every classroom to

widen our scope and market.

Packaging

Our products are packaged through a floral wrapper tied by a

ribbon. Our company wants to maintain a simple yet pleasing look.

Positioning

Our business is positioned to students and faculty workers

of Corner Mabini & Del Rosario Streets, St. Mary’s College of

Catbalogan, Catbalogan City.

Price

We sell our cookies for an affordable price of 7 php for all

the flavors. For the coffee, our prices vary from flavor to

flavor.

Brewed Coffee- 15 php Hot Chocolate- 20

Iced Coffee Vanilla- 20 Iced Latte- 20

Chapter IX: FINANCIAL PLAN

 STATEMENT OF COMPREHENSIVE INCOME

FEBRUARY 2020

COOKIES

SALES (29 days) ₱ 40,000

OTHER INCOME ₱ 0
TOTAL ₱ 40,000
LESS: EXPENSES

INGREDIENTS ₱19,488

PACKAGING ₱ 3,364
TOTAL ₱ 22,852
NET INCOME ₱ 17,148

COFFEE

SALES (29 DAYS) ₱ 50,000

TOTAL ₱ 50,000
LESS: EXPENSES

INGREDIENTS ₱ 5800

PACKAGING ₱ 11,600
TOTAL ₱ 17,400
NET INCOME ₱ 32,600

STATEMENT OF CHANGES IN EQUITY

FEBRUARY 2020

BEG. CAPITAL ₱ 50,000

ADDITIONAL CAPITAL ₱ 0
NET INCOME ₱ 49,748
TOTAL ₱ 79,748
LESS: WITHDRAWAL ₱ 0
ENDING CAPITAL ₱ 79,748

Chapter X: APPENDIX

POTENTAL BUYER

Our potential buyers are the students, faculty and staff of

SMCC who are hungry because of their long day of classes and

work. People tend to have a hungry stomach after an exhausting

day and they can be our potential buyers because we sell products

that fits their needs, the product that can satisfy their hunger

and energies their bodies.

 Artraits Business plan

Table of Contents

Chapter I: INTRODUCTION.………………………………………………………………………………………………………1
1.5 Location of the Business……………………………………………………………………………………………2

Chapter II: EXECUTIVE SUMMARY.………………………………………………………………………………………3

2.1.4 Objectives……………………………………………………………………………………………………………………………4

2.4 Wealth Improvement Approaches………………………………………………………………………………5

2.5 Parties Supporting the Business…………………………………………………………………………6

Chapter III: ENVIRONMENTAL ANALYSIS.………………………………………………………………………7

3.2 Social Analysis……………………………………………………………………………………………………………………8

3.2. 3 Legal Forces.…………………………………………………………………………………………………………………9

Chapter IV: BUSINESS DESCRIPTION………………………………………………………………………………10

Chapter V: ORGANIZATIONAL PLAN……………………………………………………………………………………11

5.3 Organizational Structure…………………………………………………………………………………………12

5.5 Salary Requirements………………………………………………………………………………………………………13

Chapter VI: PRODUCTION PLAN……………………………………………………………………………………………14

DANISH BUTTER COOKIE………………………………………………………………………………………………………………15
BREWED COFFEE…………………………………………………………………………………………………………………………………16
6.3 Processing Plant and Equipment…………………………………………………………………………17
COFFEES…………………………………………………………………………………………………………………………………………………18
Chapter VII: OPERATIONAL PLAN………………………………………………………………………………………19

7.2 Materials requisitions and receiving procedure………………………………20

7.4 Shipment System Control……………………………………………………………………………………………21

Chapter VIII: MARKETING PLAN…………………………………………………………………………………………22

Chapter IX: FINANCIAL PLAN………………………………………………………………………………………………23

Chapter X: APPENDIX…………………………………………………………………………………………………………………24