Cagayan National High School - Senior High: Division of Tuguegarao City

Republic of the Philippines
DEPARTMENT OF EDUCATION
Regional Office No. 02 (Cagayan Valley)
DIVISION OF TUGUEGARAO CITY
CAGAYAN NATIONAL HIGH SCHOOL – SENIOR HIGH
Telephone Numbers: (078) 844-7768, 844-1232
facebook.com/Cagayan Nhs
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BAPPLE CAKE
TABLE OF CONTENTS
Page
ACKNOWLEDGEMENT ……………………………………………………….………………………………….
DEDICATION ……………………………………………………….……………………………………………….
CHAPTER I: INTRODUCTION ……………………………………………………….……….
CHAPTER II: EXECUTIVE SUMMARY……………………………………………………….
CHAPTER III: ORGANIZATIONAL PLAN …………………………………………………
CHAPTER IV: MARKETING PLAN …………………………………………………………….
CHAPTER V: PRODUCTION PLAN ……………………………………………………
CHAPTER VI: FINANCIAL PLAN …………………………………………………….…….
APPENDICES …………………………………………………………………………………………………….
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BAPPLE CAKE
A C K N O W L E D G M E N T
First and foremost, we would like to acknowledge Ma'am
Babylyn T. Imperio for her constant support throughout
the project plan. We are grateful for her aspirational
guiding, invaluable constructive criticism, and
pleasant advice. We are grateful to her for sharing her
candid and enlightening perspectives on our
difficulties. Second, to our family for their love and
moral support in completing this business plan. And
lastly, praise and appreciation to the Almighty God for
showering us with blessings during the planning and
allowing us to complete it successfully.
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BAPPLE CAKE
D E D I C A T I O N
The entrepreneurs would like to dedicate this plan to the
Almighty God, for guiding us throughout the entire business
plan. We want to thank him for providing us with the insight,
strength, support, and knowledge we needed to explore and for
guiding us through all of the hardships we faced. To our
beloved families for their love, moral support and financial
support in completing the plan. To our Alma Mater- the Cagayan
National High School and to our classmates. To our adviser and
teacher of this subject Business Simulation- Ma'am Babylyn T.
Imperio, for always updating us what to do and for her words
of wisdom. To her advices and guidance for making this
business plan successful.
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BAPPLE CAKE
C H A P T E R I
INTRODUCTION
The word "pastries" recommends many kinds of baked products made
from ingredients such as flour, sugar, milk, butter, shortening,
baking powder, and eggs. There are various types of pastry
recipes and numerous ways of classifying them. Basic flour
mixture serves as the foundation for the sugary taste-like
pastry dishes such as pies, tarts, quiches, croissants, cupcakes
and cakes. Cakes are a type of pastry thatIt can be made in a
variety of ways depending on the proportions of their
ingredients, how they're mixed, flavorings added to the basic
ingredients, the shapes of the baking pans, and how they're
cooled and stored. Every cake can have any number of fillings,
frostings, and final decorations to make it unique and an
aesthetic expression of its maker. Bapple cakes are prepared from
naturally nutritious fruits that can be mixed and combined with
other fruits to make a delicious and refreshing pastry. Fruit
cakes are highly popular nowadays because people want to eat and
drink foods that are good for their health. It has been shown to
be beneficial to people's health. They supply all of the vitamins
and nutrients that the body and mind needed to stay healthy.
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BAPPLE CAKE
Bapple is a sugar-free, and alternative to sugary foods and
unhealthy foods. It is high in important nutrients and help in
the body's cleansing. Because apples are high in vitamins A, B,
and C, as well as minerals C, A, and B, potassium, iron, and
phosphorus, apple is healthy. These vitamins, according to
several studies, aid in weight loss, healthy digestion, cancer
prevention, and the reduction of the dreaded Excessive
cholesterol. Bananas are high in potassium and fiber, making them
a nutritious food. It also contains a lot of vitamin C, B6, and
manganese. Bapple cake is unique in a way that it was developed
in response to entrepreneurs' desire to transform their target
customers' eating habits from unhealthy to better foods.
C H A P T E R II
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BAPPLE CAKE
EXECUTIVE SUMMARY
The current situation of product production consists of the
business overview, the target market, the product analysis, the
competition review and the distribution review. Market is an
environment where demand and supply factor’s function,
furthermore requiring two parties to combine to facilitate the
exchange of goods and services. The market is essential to
business people, because through this market new customers can be
realized and the product to be publicized. Bapple is focused to a
specific place in the industry. Its target market will mainly
consist of CNHS junior high and senior high school students,
school staff and officials, as well as passers-by. Bapple
guarantees for its target market a quality packed product with
appetizing and proper nutrition. The Bapple Cake is made up of
mashed bananas, finely chopped apples, flour, baking powder and
soda, oats, cinnamon powder with a mixture of fresh milk, melted
butter and vanilla. The business will set the price
competitively, that can be afford by the target market and also,
they will monitor their competitors in running the business, by
doing this the entrepreneurs will determine the strengths and
weaknesses of their competitors. The entrepreneurs will also

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value good relations to their customers to be the advantage of
the business in boosting the sales faster. Also having a good
relationship with the staffs is the key in maintining an
effective production flow and work flow over time. Bapple starts
its production through the purchased of raw materials from its
retailer in the market. The production then starts by mashing the
banana, chopped finely the apples, mix all the dry ingredients
and after that mix all the wet ingredients to produce a bapple
cake. The baked cake will be well packed with its own customary
logo and tub. Manpower is important to the business because it is
directly proportional to the performance of the entire business
and through this business can operate in a longer time. It will
also help this to achieve the business goals and objectives.
Bapple Cake's workforce is divided into eight positions: general
manager, assistant manager, under it, the financial manager, The
cashier is followed by the production manager, who is followed by
the product makers, who are followed by the product servers, and
finally the purchasing officer. SWOT analysis is also included in
accordance to it's product, place, price and promotion.
Advantages in the product, price, place and promotion is included
in the Strength. By determining the strengths that this business
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can have it will help the business attract its customers with its
unique attributes and maintain the good relationship with its
customers. In the weaknesses it shows how the business lacks in
every factor that cause its low sale and less customers.
Opportunities show off benefits in the external factor of the
business from which business can't control. Oppotunities can be
means for the business to promote and introduce the product to
the target market and more over improve the sales and customers
experience s. The threats show the disadvantages of the business
in its external factor on how it affects the enterprise and from
which the business can control. The business also showed its
advantages in terms of its product, price, place and promotion.
The product of the business gives its customer it's explicable
taste and an aesthetically pleasing in addition of the package of
the product. The business is placed in an easily and accessible
location, guaranteed to attract crowds. To gain more customers,
the business advertises through print advertisement. The business
customized the taste of its product to the preferences of its
customers like those who are health conscious of their health and
diet.
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C H A P T E R III
ORGANIZATIONAL PLAN
Organization planning includes all activities that are being used
to set priorities, focus energy, resources, and assets, reinforce
tasks, ensure that employees and other stakeholders are working
toward a common goal, establish agreement on expected outcomes,
and evaluate and modify the organization's path in light of
changing situations. Because management can't sensibly execute
any of the other basic administrative tasks without knowing what
an organization aims to accomplish, this serves as a prerequisite
for using the other management functions. By this decision, a
company is formed and will make more of what it all is about, who
it serves, what it must do, and why it should. Strategic planning
defines not only where an organization is going and the
activities that are expected to lead it down a successful path,
but also how it will know whether it is successful. It focuses on
the entire organization's work and resources, creating a clear
and convincing vision of how the team and board want to move
forward, with adequate coordination toward success.
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A. Vision
The business envisions itself to be competitive in pastry and
food industry by serving its customer authentic and healthy
delicious product that will satisfy their daily cravings.
Mission
The business aims to be an innovative healthy- apple banana cake
that aims to benefit the will of the community. Serving products
that are unique and of high quality that the customers will
loving it.
Core Values
• Teamwork - As a business made of multiple partners, it is
very important to have collaboration and understanding to be able
to produce work and results effectively. This also makes an
effect which creates a wonderful workplace or environment.
• Integrity - It is vital to have integrity as it demands
truthfulness and honesty, making it very important in a business
consisting of multiple people.
• Humility - The willingness to change your mind, being able
to admit mistakes when you make them, and willing to learn from
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the mistakes of others, rather than punishing them is truly
important for the cohesion within the business.
• Respect - The company values their workers and customers as
all are vital cogs for the success of the company and its
longevity in the market.
• Originality and uniqueness - The company aims as a business
that sells apple-banana juice is to be as original and unique,
being different towards other products but at the same time have
that authentic sensation when customers buy our product.
• Open-mindedness - Accepting feedback from customers and
business partners in order to produce greater quality services
and products is important, which benefits both workers and
consumers.
B. Organizational Chart
RHONA J. ARAFILES
General Manager
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ERIKA FAYE T. MALLILLIN
BAPPLE CAKE Assistant Manager
KIANA NATIVIDAD IVY PEARL L. DAQUIOAG
Financial Manager Production Manager

DEPARTMENT
MARISOL ATENDIDO ALLANOF EDUCATION
JOSEPH MANDAC FRANKLINO MELAD LORNA A. SELARIO
Cashier Purchasing Officer Product Maker Product Maker
Telephone Numbers: (078) 844-7768, 844-1232 LADYNAIFA CAPAL JANICE FURIGAY
Server Server
C. Duties and Responsibilities
Name: Rhona Arafiles

Skill: Knows how to manage the business, excellent
communication, budgeting skills and leadership.
Position: General Manager – allocating budget
resources, formulating policies, coordinating
business operations, monitoring and motivating
staff, managing operational costs, ensuring good
Name: Erika Faye Mallillin

Skill: Strong leadership, valuable manager
skills, great communication
Position: Assistant Manager - Responsible for
scheduling employees, training new employees and
hiring new employee. Handling escalated customer
complaints. When the manager is absent, the
assistant takes place.
Name: Kiana Natividad

Skill: Excellent budgeting and financial skills,
as well as computational and problem-solving
abilities, High numeracy and strong technical.
Position: Financial Manager - Preparing financial
reports, direct investments, develop plans and
strategies for financial gain. Handling the
cashier and purchasing officer.
Name: Ivy Daquioag

Skill: Leadership and interpersonal skills, team
working skills.
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Position: Production Manager - Oversees the manufacturing process

and coordinates all aspects. Operation and production activities
assuring that the production will be at high quality. Handling
the product maker and the server.
Name: Marisol Atendido

Skill: Basic Math, Interpersonal
Communication/Written and Verbal Communication,
Time Management, Product Knowledge, Positive
Attitude, Punctuality
Position: Cashier - Her main duties include
ringing up sales, bagging items, requesting price checks,
honoring coupons, collecting payment and giving appropriate
change. Responsible for counting the contents of cash register
drawer at the end of each shift, maintaining receipts, records
and withdrawals. She is also responsible for checking materials
and supplies and reporting when stock is low. Answer customers'
questions and get a manager if answer doesn't solve the issue.
Name: Allan Joseph Mandac

Skill: Solid analytical skills, with the ability
to create financial reports and conduct cost
analyses
•Negotiation skills
•Excellent networking and time management skills.
Position: Purchasing Manager - His duties include
buying materials, goods, and services on behalf
of the employer to be resold or used in daily operations. He also
maintains stock levels, negotiate with vendors, and interview
prospective suppliers.
Name: Franklino Melad

Skill: Strong work ethic and punctuality, Ability
to maintain confidential company information in
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the strictest of confidence, Good taste and palate, Speed, High

attention to detail
Position: Product Maker - A product maker is responsible for
operating, cleaning and maintaining all tools (e.g., baking tools
and equipment, food processors) that are used on the job. This
includes troubleshooting, making minor repairs and alerting
management if a piece of equipment is irreparable.
Name: Lorna A. Selario

Skill: Well developed technical and creative
skill
Position: Product Maker - Identify the
appropriate texture, materials, and key
technical. Work with purchasing officer to
procure the appropriate materials at the best
value. Watch consumer trends to identify
desirable product traits Consider comfort and
usability when designing new products.
Name: LadyNaifa Capal

Skill: Multi-tasking, customer relationships,
patience
Position: Product Server - She is responsible for
taking orders and serving pastries to consumers.
She plays an important role in consumer
satisfaction as she is also responsible for
checking on customers to ensure that they are
enjoying their food and take action to correct
any problems.
Name: Janice Furigay
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Skill: Good time-management skills, Great interpersonal and

communication skills, Active listening
Position: Product Server - She is responsible for preparing
restaurant tables with special attention to sanitation and order.
And also for attending to customers upon entrance to the
restaurant.
C H A P T E R IV
MARKETING PLAN
A. Market Research and Analysis
Based on the survey conducted by the entrepreneurs of the
business, most of the respondents opted to consider the
appearance, taste, texture and smell of bapple (banana and apple)
cake when buying. This is primarily impacted by the need for
health awareness rather than market trends. Many undoubtedly
resorted into being a health conscious as they became more
careful towards their health. In response with the question, "How
important is no sugar added options, packaging and cost when
choosing to purchase a pastry?", 4 out of 5 respondents answered
no sugar options is moderately important, out of 5 students 3 of
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them answered that packaging is important and all 5 students
answered that cost is very important when purchasing pastries.
Basing on this response, it is therefore concluded that most of
the respondents consider the importance of no sugar added
options, packaging and cost when choosing to purchase a pastry.
It is no wonder why many from the possible target market are
health conscious and aware of what they want to eat. It appears
through the survey and by observation, that the target market
considers the cost of the product. Bapple cake is a snack which
is innovated from the traditional “Banana Cake”. Many preferred
this type of food as it is easy to eat, and it does not require
much time to prepare— it is perfect for those who have a rumbling
stomach that hurriedly requires immediate sustenance.
 SWOT ANALYSIS
The SWOT Analysis is a strategic planning technique used to have
the business BAPPLE to identify its strengths, weaknesses,
opportunities and threats related to business planning.
STRENGTH
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Entrepreneurs must recognize the possible strength of their
product when running a business. Entrepreneurs will know how to
approach their customers after determining the product's
strength. To begin with, Bapple cake is a nutritious pastry
because the two main ingredients used by the entrepreneurs are
apples and bananas, both of which are well-known for their
nutritional value. Apple may aid to prevent the decline of
memory-related neurotransmitters, elders and teenagers will be
encouraged to purchase. While bananas are one of the best fruits
for obtaining Vitamin B6, they are also good sources of Vitamin
C, which is beneficial to the skin as well as heart health and
blood pressure. This product has a cheap production cost because
apples and bananas are not difficult to get by, and it also has a
low cost even if it is seasonal. This business good customer
service because the product itself benefits customers. One of the
product's strengths is that it is affordable for our target
markets; pricing varies with the size of the cup selected by the
consumer, but the lowest price is as low as ₽50. Lastly, a good
location is a strength since it is accessible to the target
markets or customers, who are students, because the place where
the product will be sold is near the school.
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WEAKNESSES
The weakness reveals the business’ lack of supply and affection
in terms of goods, pricing, location, and promotion. These could
be the reason why a company's revenue or customer base is
declining. In order to fulfill its objectives, the organization
must assess its shortcomings and take prompt action based on
strategies devised by the organization's leaders. Any resource or
procedure that your company lacks that needs to succeed. Your
company's capacity to attain its full potential is hampered by
weakness. These are business weaknesses that might arise
throughout operations. First, there is insufficient equipment in
the product's manufacture; the product appears to be simple to
make, but it takes a long time. one baking equipment, especially
when a large number of customers are purchasing at the same time,
will not be able to meet the need for production as quickly as
the consumer’s desire. Second, insufficient finance is the most
important factor to consider while beginning a business. If the
capital is insufficient to meet the business' needs, the business
will be unable to operate normally. Third, insufficient personnel
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can hinder business operations. Not only can the first flaw
hinder business operations, but not having the correct quantity
of manpower can hinder operations, especially when a large number
of customers will be purchasing at the same time. An instance,
having an unmotivated employee, or having some customers complain
about an unmotivated employee's service, can have an impact on
the firm, causing it to operate more slowly. Finally, as a first-
time entrepreneur, insufficient marketing backgrounds will take
some time to adapt to the commercial environment.
OPPORTUNITIES
The opportunity demonstrates the advantages or external aspects
of a company that the client has no control over. It can be a
means for a company to promote and introduce its products to a
target market, hence increasing sales and customer satisfaction.
To advance further in its market, the company must take control
of and capitalize on these possibilities, as well as use them
properly to maximize the benefits it has accrued. One possibility
that Bapple cake has discovered is the growing number of health-
conscious people, which will be beneficial because the product is
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perfect and suitable for them; another one is emerging
technologies, which will aid in the promotion of the pastry
online. The absence of interventions during school days is a
positive element because the business will be open during these
times. Having alliances will also be an opportunity because the
firms will work together to market, advertise, and raise each
other's sales.
THREATS
Threats in a business are anything that could harm the company,
its initiative, or its product, and this could include anything
from rival business. The term "business danger" refers to the
disadvantages or external variables that have an impact on the
business’ many elements and over which the company has no
control. Entrepreneurs must continually assess and monitor
necessary stockpiles, have plans for the materials needed for the
month, and be prepared to make contingency plans if things don't
work out in situations involving weather changes and supply
shortages.
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B. Marketing Strategies
A good marketing strategy enables the business to reach out to
its potential target market and acquire new customers who
purchase the products and services. A marketing strategy helps an
entity by increasing the market for its products, which in turn
generates revenue to keep the business running. The following are
the marketing strategies that the business will employ and
implement:
PRODUCT
Bapple cake is of high quality, because it's made from natural
ingredients. Banana and apples are high in vitamins A, B, C, and
minerals C, A, and B, potassium, iron, and phosphorus, making
bapple cake nutritious. According to certain studies, these
vitamins can help with weight loss, digestion, cancer prevention,
and the decrease of the dreaded LOL cholesterol. Bananas are high
in potassium and fiber and are a healthy source of both. It also
has a lot of vitamin C, B6, and manganese in it. Bapple cake is
unusual because it was produced in response to entrepreneurs'
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interest about how they could alter the target customers' eating
habits from unhealthy foods to a healthy one.
PRICE
The product's price attracts the target market. Because it is
less expensive than others, it can help people save money on
foods while also satisfying their hunger. Pricing is one of the
most significant variables in a business' ability to make money
because price is one of the reasons why customers want to buy the
product, thus the price must be reasonable in order to encourage
customers to buy it.
PLACE
The business will be located near the school; it will be easy to
access because the target market will be students. The business,
on the other hand, is visible to students, which boosts the
customer's market exposure. Also, because of this location, the
target market may easily purchase the products.
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PROMOTION
In order to establish a business, strategies are required, such
as the use of advertisements to promote the business' product.
Customers may get an idea of the product because of the
entrepreneur’s utilization of print advertisements to sell their
product.
C. Target Market
A target market is a specific group of people to whom you want to
offer your marketing message. These are the people who are most
likely to buy your products or services, and they have some
characteristics in common, such as demographics and behaviors. A
target market is a tool for promoting our product or making
ourselves known in the marketplace. Since this business is
located near Cagayan National High School, the entrepreneurs
chose Cagayan National High School students as their target
market. Entrepreneurs chose them because we found that the
majority of Cagayan National High School students drank unhealthy
beverages, which is why entrepreneurs came up with this plan.

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D. Market Area
A market is a place where business transactions take place and
where promotional activities are carried out. Furthermore, it is
a meeting place for vendors of specific goods and services to
meet with buyers of those goods or services. It establishes the
possibility of a transaction between the seller and the buyer. It
is a meeting place for these two parties to facilitate the
exchange of products and services. It enables businesses to
establish long-term, ever-present relationships with their
customers. This is where the customer engagement takes place,
which helps the business's growth. The product will be made
available and sold in the vicinity of Cagayan National High
School in Tuguegarao City, where potential customers such as
students, teachers, and other school employees can be found.
Because the student entrepreneurs are just starting out, they
decided to start within the vicinity of the said school. The
business also sells the product through internet channels such as
Facebook, where the proprietors can sell their products too.
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E. Distribution Channels
Supply chain and more specifically distribution have become key
factors in remaining successful in the beverage industry. You
should know where you can get your raw materials and when it is
available. Prior to that, you should know who will be your
suppliers and distributors and how it works until it reaches your
final buyer which will be your customers.
Goods and services sometimes make their way to consumers through
multiple channels—a combination of short and long. The method of
distribution should add value to the consumer and increase the
number of ways a consumer will be able to find a product that can
increase sales. From a producer, down to a wholesaler who then
sells to a retailer and the retailer then sells the product to
the end consumer.
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C H A P T E R V
PRODUCTION PLAN
Production planning is known as the act of creating a guide for
the design and manufacturing of the product or service.
Production planning helps businesses in maximizing the efficiency
of their manufacturing processes. It's significant since it
instructs you about what you have, what you need to buy, when
you'll need it, how long it will take to get it, and basic
business information. It gives you complete control over your
manufacturing process, allowing you to cut waste, properly manage
your workforce, and keep the process moving without
interruptions.
A. Product Description
. Banana bread purists may be aghast at the addition of

diced apples, but trust me when I tell you that those pops of
juicy apples will tickle your taste buds bite after bite. This
recipe marks at first in that the bananas are mixed with a
different fruit. Bapple Cake has a twist in flavor. It was
originally made with a unique taste. It’s not just a simple cake
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BAPPLE CAKE
but it has a fruit that contains Vitamins. It is made up of

mashed bananas and finely chopped apple and other ingredients to
improve one’s health. This cake can catch attention because of
its uniqueness in taste compared to ordinary cakes. This product
is consistent on its taste and affordable price. It will be able
to meet the set standard and goal with its unique twist. The
result is an extra-moist quick bread studded with juicy apples
and bananas. This easy bapple cake is bursting with fresh banana
and apple flavor - sweet and moist enough to be a cake, sliced
like bread, for the ultimate indulgence! There is nothing more
delicious or cozy than a warm, crumbly banana apple cake recipe -
but this cake recipe is sure to become one of your very favorite
new pastry!
B. Production Schedule
Monday Tuesday Wednesday Thursday Friday

9-10AM Preparation Preparation Preparation Preparation Preparation
of needed of needed of needed of needed of needed
materials materials materials and materials materials and
and and ingredients and ingredients
ingredients ingredients ingredients
10-11AM Baking Baking Baking Baking Baking
Process Process Process Process Process
12-6PM Selling of Selling of Selling of Selling of Selling of
Product Product Product Product Product
7-8PM Buying of Buying of Buying of Buying of Buying of
ingredients ingredients ingredients ingredients ingredients
for the next for the next for the next for the for the next
production production production next production
(closing (closing (closing production (closing
time) time) time) (closing time)
time)
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C. Production Proper
a.) Ingredients
 4 Bananas (over ripe)
 1 Apple (finely chopped)
 ½ Cup of Oats
 ½ Teaspoon of Baking Soda
 ½ Teaspoon Baking Powder
 1 ½ Cup of All Purpose Flour
 ½ Teaspoon of Cinnamon Powder
 ½ Cup of Melted butter
 ½ Teaspoon of Vanilla Extract
 ½ Cup of Fresh Milk
b.) Materials Needed
 Mixing Bowl
 Knife
 Chopping Board
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 Fork
 Wire Whisk
 Baking Pot
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c.) Procedures
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 Prepare the ingredients needed
 Preheat oven to 350 degrees Fahrenheit
(optional).
 Combine all the wet ingredients and dry ingredients in a
separate bowl and mix well.
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 Add dry ingredients to wet ingredients and mix thoroughly.
 Pour into an ungreased pan.
C H A P T E R VI
FINANCIAL PLAN
The Bapple develops a financial plan for the organization that
includes an in-depth analysis of the present financial condition as
well as a general plan to assist the student-entrepreneurs in
achieving the business' goals and objectives. This chapter also covers
pricing, financial forecasting, financial statements, and other
interpretations and analyses for a better understanding of the
business
Ingredients Price (PHP) Actual Quantity Cost/ Unit

Quantity Produced (PHP)
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Banana 25 4 pcs 5 5
Apples 25 1 cup 5 5
Flour 10 1 ½ cup 5 2
Baking Powder 5 ½ tsp 5 1
Baking Soda 5 ½ tsp 5 1
Cinnamon Powder 2 ½ tsp 5 .4
Oats 15 ½ cup 5 3
Butter 15 ½ cup 5 3
Vanilla Extract 5 ½ tsp 5 1
Fresh Milk 28 1 cup 5 5.6
Total Target Cost 30
A. Pricing
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₽30 Buffer: Cost of packaging and other miscellaneous expenses
X 1.10 10 % Buffer
₽ 33 Unit Cost
X 1.15 (15% markup)
₽37.95- or ₽ 38- Unit Price
B. Financial Forecast
Days No. of Units Sold Unit Price Total Sales per
Day
1 24 ₽38 ₽912
2 24 ₽38 ₽912
3 24 ₽38 ₽912
4 32 ₽38 ₽1216
5 32 ₽38 ₽1216
Total Target Sales ₽5168
Sales Forecast
Cost of Sales Forecast

Days No. of Units Sold Unit Cost Total Cost per
Day
1 24 ₽33 ₽792
2 24 ₽33 ₽792
3 24 ₽33 ₽792
4 32 ₽33 ₽1056
5 32 ₽33 ₽1056
Total Cost Of Good Sold ₽1848
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BAPPLE CAKE
Projected Income Statement
For The Period of June 2021
Less: Estimated Cost of Good Sold (1848)
Estimated Gross Profit ₽3320
Less: Operating Expenses (₽50)

Transportation Expense (50)
Estimated Operating Profit ₽3220
Less: Finance Cost (₽0)

Estimated Net Profit ₽3220
B. Income Statement
Days No. of Units Sold Unit Cost Total Sales per

Day
1 32 ₽33 ₽1056
2 28 ₽33 ₽924
3 35 ₽33 ₽1155
4 36 ₽33 ₽1188
5 38 ₽33 ₽1254
Actual Sales
36
BAPPLE CAKE
Cost of Goods Sold

Days No. of Units Sold Unit Price Total Sales per
Day
1 32 ₽38 ₽1216
2 28 ₽38 ₽1064
3 35 ₽38 ₽1330
4 36 ₽38 ₽1368
5 38 ₽38 ₽1444
37
BAPPLE CAKE
D. Interpretation and Analysis of the Income Statement

Return on Investment (ROI)
ROI = Net Profit/ Equity
BAPPLE CAKE
Income Statement
For The Period Of June 2021
Less: Estimated Cost of Good Sold (6422)
Estimated Gross Profit ₽2028
Less: Operatine Expenses ₽(50)

Trasnportaion Expense (50)
Estimated Operating Profit ₽1928
Less: Finance Cost ₽(0)

Estimated Net Profit ₽1928
Implication:
38
BAPPLE CAKE
Net Profit Margin (NPM)
NPM = Net Profit/ Net Sales
=₽2773 / ₽8450
=0.33 x 100%
= 33%
Implication:
A P P E N D I C E S
Market Survey Questionnaire
Name (optional): Grade and Track:
Survey Questions
39
BAPPLE CAKE
Directions: Read the questions carefully and encircle the letter

of your chosen answer.
1.When buying baked goods, what is important to you?

a. Appearance
b. Taste
c. Texture
d. Smell
e. All of the above
2. How frequent do you buy pastries?

a. Never
b. Sometimes
c. Always
3.How important are the following factors when choosing to

purchase a pastry:
3.1. No Sugar added options
a. very important
b. moderately important
c. not important
3.2. Packaging
a. very important
c. not important
3.3. Cost
a. very important
c. not important
SAMPLE PROMOTIONAL FLYER
40
BAPPLE CAKE
Documentations
41
BAPPLE CAKE
Production
42
BAPPLE CAKE
Survey Samples
43
BAPPLE CAKE
Market Area
44
BAPPLE CAKE
Sample Packaging
45
BAPPLE CAKE

Cagayan National High School - Senior High: Division of Tuguegarao City

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Cagayan National High School - Senior High: Division of Tuguegarao City

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Republic of the Philippines

CHAPTER I: INTRODUCTION ……………………………………………………….……….

CHAPTER II: EXECUTIVE SUMMARY……………………………………………………….

CHAPTER III: ORGANIZATIONAL PLAN …………………………………………………

CHAPTER IV: MARKETING PLAN …………………………………………………………….

CHAPTER V: PRODUCTION PLAN ……………………………………………………

CHAPTER VI: FINANCIAL PLAN …………………………………………………….…….

Babylyn T. Imperio for her constant support throughout

the project plan. We are grateful for her aspirational

guiding, invaluable constructive criticism, and

pleasant advice. We are grateful to her for sharing her

candid and enlightening perspectives on our

difficulties. Second, to our family for their love and

moral support in completing this business plan. And

lastly, praise and appreciation to the Almighty God for

showering us with blessings during the planning and

allowing us to complete it successfully.

Almighty God, for guiding us throughout the entire business

plan. We want to thank him for providing us with the insight,

strength, support, and knowledge we needed to explore and for

guiding us through all of the hardships we faced. To our

beloved families for their love, moral support and financial

support in completing the plan. To our Alma Mater- the Cagayan

National High School and to our classmates. To our adviser and

teacher of this subject Business Simulation- Ma'am Babylyn T.

Imperio, for always updating us what to do and for her words

of wisdom. To her advices and guidance for making this

business plan successful.

from ingredients such as flour, sugar, milk, butter, shortening,

baking powder, and eggs. There are various types of pastry

recipes and numerous ways of classifying them. Basic flour

mixture serves as the foundation for the sugary taste-like

pastry dishes such as pies, tarts, quiches, croissants, cupcakes

and cakes. Cakes are a type of pastry thatIt can be made in a

variety of ways depending on the proportions of their

ingredients, how they're mixed, flavorings added to the basic

ingredients, the shapes of the baking pans, and how they're

frostings, and final decorations to make it unique and an

aesthetic expression of its maker. Bapple cakes are prepared from

naturally nutritious fruits that can be mixed and combined with

other fruits to make a delicious and refreshing pastry. Fruit

be beneficial to people's health. They supply all of the vitamins

Bapple is a sugar-free, and alternative to sugary foods and

unhealthy foods. It is high in important nutrients and help in

the body's cleansing. Because apples are high in vitamins A, B,

and C, as well as minerals C, A, and B, potassium, iron, and

phosphorus, apple is healthy. These vitamins, according to

several studies, aid in weight loss, healthy digestion, cancer

prevention, and the reduction of the dreaded Excessive

cholesterol. Bananas are high in potassium and fiber, making them

a nutritious food. It also contains a lot of vitamin C, B6, and

manganese. Bapple cake is unique in a way that it was developed

in response to entrepreneurs' desire to transform their target

customers' eating habits from unhealthy to better foods.

The current situation of product production consists of the

business overview, the target market, the product analysis, the

competition review and the distribution review. Market is an

environment where demand and supply factor’s function,

furthermore requiring two parties to combine to facilitate the

exchange of goods and services. The market is essential to

business people, because through this market new customers can be

realized and the product to be publicized. Bapple is focused to a