School Division Office, Manila

VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL

Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

BUSINESS PLAN
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

SECTION 1
EXECUTIVE SUMMARY

Ice candy is a favorite frozen dessert in the Philippines. Ice Candy is one of
the usual and famous summer treats here in the Philippines especially for the kids.
It is a shake fruits or a frozen juice in little ice bags where you must nibble at the
end of the plastic to sip or bite the ice candy. Ice Candies comes in different
flavors. Most common are orange, mango, buko, grapes and avocado, fresh
strawberries, melons, or chocolate. Almost any fruits or even chocolates can be
used to make ice candy.

Ice candy is a favorite Filipino summer treat and as the name suggests it is
sweet ice made usually with fruit juice and sugar. Unlike ice pops using sticks and
pouring into molds, the juice mixture is poured into a thin plastic bag then frozen
for a few hours. When ready, you tear off either end with your teeth or scissors if
they are nearby, start biting the sweet ice, occasionally turning it upside down to
drink the melted juice. And when it's all gone you get another one from the freezer
until you have your fill and your teeth start to hurt.

Making your own Ice candy is simple. As long as you have the appropriate
kitchen tools, equipment, and supplies you should be good. It will be helpful if
you use a blender to make fruit ice candies. This will make the texture of your ice
candy smooth, while releasing the maximum flavor. You also need to have the
transparent ice candy plastic case.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

SECTION 2
PERSONAL DETAILS
THE PROPONENT

MAY LEANNE R.

BECIETE
She was born on May 17, 2003 at Rizal Medical Center Pasig
City. Her parents are Manuel L. Beciete Jr. and Leslie R. Beciete. She
is currently a Grade 12 student at Valeriano E. Fugoso Memorial High
School. In the future, she will be a successful person so she can be a
financially stable.

THE TVL-12 ADVISER/ECC ADVISER

DOC. ADONIS F. OLARVE

He is a Doctor of Education Major in
Educational Management, a Master of Arts in
Education Major in Administration and
Supervision and a Trainers Methodology. He is currently teaching at
Valeriano E. Fugoso Memorial High School and the Class Adviser of
Grade 12 and the Adviser of Executive Chef Club.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

SECTION 3
OVERVIEW OF THE BUSINESS
My product is a homemade ice candy it lessen the added chemicals
preservative into it and promise that it serves you a satisfying and
refreshing feeling that help you to ease the heat.

Name of the Business

I name my business as “Ice Candy is Essential” because just like lugaw

ice candy is essential during summertime.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

SECTION 4
BUSINESS PLAN ORDER
THE NEEDS

The information below shows the problem/need of the based on the

gathered data;

1. IN-DEMAND OF ICE CANDY

Because of high demand of ice candy my shop is open to bring you a
satisfying and refreshing feeling.

2. TO BEAT THE HEAT

My product can help the people during this summer to beat the heat in just
eating an ice candy.

3. PROUDLY FILIPINO-MADE ITEM

All ingredients are made from the Philippines and the product will be made
by Filipino student of Valeriano E. Fugoso Memorial High School
4. TO SERVE
To be able to serve my product to my neighbors.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

VISION, MISSION AND VALUES

The information below shows the mission, vision and values based on the
prepared product concept.
VISION: “I envision that my costumers or my neighborhood will be satisfied at the
indulging frozen candy treats in an affordable price”.
Through my shop, I can see that most of Filipino peoples loves eating Ice Candy
because we are in a tropical country and almost a year-round, we experienced
summer. You can satisfy your cravings on something cold if you would buy an ice
candy.

MISSION: “To produce a high-quality ice candy that all people can avail”
Through our shop, you can buy a high-quality homemade ice candy and all
people can try it.
VALUES: “I myself who’d like to open an Ice Candy store I will be a wholeheartedly
in doing my job and have an accountable standard on making an Ice Candy in
order to serve my neighbors or customer”.
Because I am making a food, I must handle the food correctly and away from
any contamination I must have an accountable standard in making the business
work.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

MARKETING PLAN
The information below shows the marketing plan A,B,C based on
the product concept and data gathered. It includes the features of the product
or service, the target audience and the marketing strategies.

MARKETING PLAN A

Product
The product that I want to implement is about Refreshments for this
weather, below are the image of an ice candy.
SAMPLE OF ICE CANDY

Target Market
The product are to be sold:

People around the neighborhood anyone ranging from 5 years old and above
who wants to have a refreshing feeling that ice candy give.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

COMPETITORS

DRINKY FRUIT ICE CANDY

Assorted fruit flavored ice candies-orange, grapes, guyabano, pineapple,

mango, strawberry and green apple.

FRUITAS

Fruitas is a freshly picked fruits that made into shakes or ice candies. It has
more than 1,000 profitable stores across the Philippines located in prime
commercial establishments and institutions.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

COMPARE DRINKY FRUIT ICE CANDY FRUITAS ICE CANDY

Market Share Good Good

Quality Good High

Location Good Good

Size of Facility Large Medium

Prices Average Average

Reputation Good Good

PRICING

The pricing will be based on my target market who are people aging from 5 and up
and consider that we are still in a middle of a pandemic it must be an affordable
product so all people at any age can buy.
ADVERTISING

The store will be using the following tools of advertisement:

Using a sign or cardboard: putting the cardboard or sign at the front of our house.

Using Messenger: to communicate and to post my product through my story.

Using public relations: to present my product to my friends, families and a close

related to you.

MARKETING PLAN C
PUBLIC RELATIONS
To be able to get the attention of customers, we can use the following:
Cardboard: by putting cardboard or sign at the front of the house people for
those people who passed by at our house to catch their attention.
Promotions: by putting the image of the product through my stories at Facebook
or other social media accounts.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

OPERATIONAL PLAN / PRODUCTION AND TECHNICAL PLAN

The chart below shows the production paradigm based on the product
concept.

Process
• Ingridients • Finish
• Packaging
•Mise En Placeof
Ingredients Product
• Mixing of Ingredients
• Utensils • Packing of Products
• Ice Candy
• Refrigirate / Chill

Input Output

THE PRODUCTION PARADIGM

You must buy the ingredients and packaging from your local supermarkets. After
having the ingredients needed you must mise en place all you need. The
transformation process starts at mise en placing next is mixing the ingredients and
packaging of product it must refrigerate for at least 2 hours until it is hardened
and ready to serve it to the customers.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

ORGANIZATION OR MANAGEMENT PLAN

In this part, you will know our own organizational / management chart base on
our chosen business.

ORGANIZATIONAL CHART

May Leanne R. Beciete

PRESIDENT

May Leanne R. Beciete May Leanne R. Beciete

FINANCIAL STAFF SALES STAFF

POSITIONS DUTIES AND RESPONSIBILITIES

1. President Responsible for ensuring that its staff are aware of
and fulfill their governance responsibilities, comply
with applicable laws and bylaws, conduct board
business effectively and efficiently and accountable
for their performance.
2. Financial Staff / In charge of finance-related duties / responsible for
creating design solutions that have a high visual
Graphic Designer impact. The role involves listening to clients and
understanding their needs before making design
decisions.
3. Sales Staff / Art In charge of sales-related duties / responsible for
producing innovative ideas for the visual of
Designer advertising campaigns in all kinds of media.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

SECTION 5
SUSTAINABILITY
This part shows the financial plan, projected cost revenue, projected revenue,
projected income statement, and cash flow.

FINANCIAL PLAN
Capitalization

The Ice Candy is Essential has an initial capital of Php 1,600. There will be
only 1 member.
Monthly Expenses

The table below shows my projected expenses per month during the
initial year of our operation based on our product.

TABLE1 MONTHLY EXPENSES

FIXED COST JANUARY FEBRUARY

Rental - -

Salaries: - -

(A)TOTAL FIXED COST Php 0 .00 Php 0 .00

VARIABLE COST (Month)

Ingredient

FRUITS OR FLAVORINGS Php 250.00 Php 250.00

CORNSTARCH Php 55.00 Php 55.00

 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

ALLPURPOSE CREAM Php 234.00 Php 234.00

GRAHAMS CRACKER OR ADD ONS Php 100.00 Php 1.00

CONDENSED MILK Php 232.00 Php 232.00

EVAPORATED MILK Php 200.00 Php 200.00

ICE CANDY BAG Php 60.00 Php 60.00

Transportation Php 250.00 Php 200.00

Miscellaneous Php 200.00 Php 200.00

(B)TOTAL VARIABLE COST Php 1581.00 Php 1581.00

(A+B) TOTAL MONTHLY COST Php 1581.00 Php 1531.00

Table 1 shows the project expenses per month during the initial year of
operation. It is noted that fixed cost is lower than the variable costs.

TYPES OF COSTING PROJECTED DAILY PROJECTED MONTHLY YEARLY

PRODUCTS VOLUME REVENUE VOLUME REVENUE PROJECTED
(c X pvd) (DR X 30) REVENUE
(MR X 12)
DAILY MONTHLY
(PVD X 30)

ICE CANDY C- 4.91 C-49.1 C 1,473 C 17,676

M-0.25 10 300

SP- 6.00 SP-60 SP = 1800 SP 21,600

TOTAL 10 C-49.1 300 C 1,473 C 17,676

SP-60 SP = 1800 SP 21,600

Legend: Cost - C Mark-up - M Selling Price – SP
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

Table 2 and 3 showed the projected and cost revenue by month. Based on the table
the Total Revenue is Php 21,600 the combined fixed and variable cost. It indicate that
Ice Candy is Essential has the great potential of generating profit .

Table 3 PROJECTED CAUSE REVENUE

JAN FEB MAR APR MAY JUN

REVENUE 1800 1620 2,160 2,700 1,980 1644
COST 1,473 1325.70 1767 2,209.5 1,521.3 1345.34
PROJECTED 327 294.3 393 490.50 455.7 298.66
NET PROFIT
JUL AUG SEP OCT NOV DEC Total
REVENUE 1260 720 1644 1,080 840 1,080 18,588
COST 1,031.1 589.2 1345.34 883.8 687.4 883.8 14972.48
PROJECTED 228.9 130.8 298.66 196.2 152.6 196.2 3615.52
NET PROFIT

Table 4 shows that March to May is considered as leading months. It is assumed

that the business growth by its monthly profit because of old and new customers of the
products. According to the table shown above August and November are non-peak
months with a loss of 1%-6% where March and April are peak months increased 8-10%.

Computation of the projected income statement for the year ended and cash flow for the
first quarter of the year on based on our product concept.

PROJECTED INCOME STATEMENT

FOR THE YEARS ENDED
2021 2022
Revenue Php 18,588. 00 Php 19,145.64
Cost/Expenses Php14,972.48 Php 15,421.64
Projected Net Php 3,615.52 Php 3,724
Income
Projected Income for the year is expected to by at least rise by 3%.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

CASH FLOW 1ST QUARTER OF 2021

January February March
Cash Balance 1,600 1,400 1300
Beginning

Cash Inflows 1,473 1,325.70 1,767

Net Incomes
Cash Outflow

Fixed Cost 0 0 0

Variable Cost 1,581.00 1,531.00 1,350

Cash Balance Ending 108 205.3 417

SOCIAL IMPACT
In this part, the social impact of our chosen business is shown by answering the
following questions:

1. What is the desired outcome of your business as stated in your vision

statement?
According to my vision statement “I envision that my costumers or my
neighborhood will be satisfied at the indulging frozen candy treats in an affordable
price.”, the desired outcome of my business is to still earn even we are in the middle
of pandemic and a lot of people are struggling on their lives, selling an affordable
price can help them to satisfy in their cravings on something cold dessert.
2. What are the business activities and its corresponding social impact?
Write it in the appropriate column.
Business Activity Social Impact
1. IDEA TO START A BUSINESS The consumer has an idea on what you
are selling when they’ve taste it, they will
have a prior knowledge on the ingredient
that did you use they might take that as
opportunity to create their own.
2. IDEAS ON MARKETING The consumer who inspires by you can
take your marketing strategy that can
help the business their doing.
 School Division Office, Manila
VALERIANO E. FUGOSO MEMORIAL HIGH SCHOOL
Boystown Complex, Parang, Marikina City
SENIOR HIGH SCHOOL DEPARTMENT

3. What are your business programs directly benefiting the following

stakeholders?

a. Society
For those students who are struggling financially because of this pandemic and
has a refrigerator you can start your business even you have only a 200 pesos
just make sure that you grow your money.

b. Community
Those people who are using their electricity for storing water and has a lot of
space in their refrigerator they can do more out of it they can used it to start
their business just like what I did the coins that they will earn can help to pay
their bills.

c. School
The school will be proud that their students are capable in starting their
businesses, and that they students are striving for the better of their business.
The lesson’s that student learned in Valeriano E. Fugoso Memorial School used
it to make all things happen.