II.

EXECUTIVE SUMMARY

Marketing Aspect

Production Aspect

Bread and Pastry Production

Management Aspect

Financial Aspect
III. ORGANIZATION/ ACP/ PROPONENT OVERVIEW

History, structure and Organization

The K-12 Program which focuses on Competency-Based Learning requires a lot of

funding for laboratories, such as buildings, facilities, equipment’s, and machineries to

provide the students with proper skills and experience for their chosen career track. The

School, as it is in the present and in the near future cannot satisfy all of these needs and will

require a long time to cope to this type of Education system. The funding is the number one

challenge for the implementation of the program. The Department Of Labor and Employment

has offered to assist in the said program. The business can generate employment not just for

those without jobs but for the students which are workers of the future, making sure they are

properly equipped with the knowledge and the skills. The business will also serve as a

laboratory for specific career tracks to lessen school financing for the creation of the needed

facilities.

The Business is an affiliated entity under the Umbrella Organization of Eastern Samar

Comprehensive High School. Its Structure will only be divided by three departments, each

with a supervisor, all under one General Manager.

Strategic Direction

The Business’s goal is to be self-sustaining, generating more funds for school

expenses and other needs. The business also aims to provide expansions for creating more

income within or after a year of operation. It also strives to maximize the beneficiaries in the

years of operation, primarily the students, the school, and possibly the nearby community.
People and relevant skills and expertise

Students and teachers will be the primary staff of the business as they are the direct

beneficiaries. Outside staff will be hired to suffice certain tasks such as a store attendant.

Skills required in the production team are that of baking pastries. The production team is

composed of TVL Cookery students. In the finance department, students from ABM are

tasked to handle cashiering and bookkeeping, ensuring a report on all cash inflow and

outflow to have accurate reports. The knowledge and skill they need is also already acquired

through their subjects given by their chosen track.

Since the most of the workers are students, there will be times that they will not be

able to have time for production. That is where hired two employees will come in. Preferably

graduates of Bread and pastry to ensure that they have the required skills and knowledge.

Address/Location

The Business will be located in Eastern Samar National Comprehensive High School,

at Barangay Alang-Alang, Borongan City. It is specifically placed in the Business Center at

the Senior high School Area.

IV. INTRODUCTION

A. Background information

The Department of Education seeks to implement the Competency-Based Learning

through the K-12 Program. Competency-Based Learning is a term that describes learning

progressions based on mastery of content rather than passage of time. In a competency-based

education system, students understand learning objectives and also know what they must

“know and show” to be proficient. If a student does not demonstrate adequate proficiency to

advance, they must be provided with supports and interventions that help them fill the gaps in

their knowledge and skills. Basically, the students are equipped with the needed experience,

not just prior knowledge, for them to acquire the required skills to perform efficiently in their

respective courses and future jobs. This will also serve as a preparation for the Cookery

National Certificate II

The business also seeks to be self-sustained, to have readily provided funds for any

school expense deemed necessary. This will lessen expense and funds requested by the

school from the government.

B. Purpose and Objectives of the Proposed Business/Project

The business is created to have a sustainability of funds that can be used for school

purposes. This can ensure that funds can be easily accessible from the income earned by the

business. This also serves as a training for the workers which are students for them to acquire

the skills, mindset, experience, and knowledge in running or working in a business

establishment.
 C. Direct and Indirect Beneficiaries

The direct beneficiaries are the school itself and the students involved. The school

will attain sustainability of funds. Since the business will also serve as a Training center for

the students, the expenses can be minimized as only few workers will be hired and paid. The

government will also benefit, as the sustainability of the business from its income will serve

as funds in which they can minimize requests for finance in certain areas. This will also

minimize the funds needed for the training required for the students.

The indirect beneficiaries are the customers, in which they will now have the option

to buy unique products in a competitive price.

D. Brief Description of the business

Bread and Pastry Production Cake Shop or BPP Cake Shop aspires to offer high

quality cakes and cupcakes at an affordable price that will create a loyal customer base. It is

located at the Eastern Samar National Comprehensive High School- Senior High School

Business Center. The BPP Cake Shop hopes to become a cornerstone in the community by

creating a neighbourhood atmosphere where patrons feel relaxed and become instant regular

customers. It will offer a broad range of Cakes and Cupcakes with varied flavors such as

Vanilla Cupcake, Chocolate Swiss Roll, Marble Cake, Carrot Cake, and Red Velvet Cupcake.

The bakery will provide freshly baked Cakes and Cupcakes at all times during school hours

and will also bake to order for orders of customer within the school or outside community.

BPP Cake Shop wants to establish a large number of customer. We also offer Non-

Alcoholic Beverage to our valued customers. The business will also provide simple yet

aesthetic surroundings that will definitely be the new hangout place for students and teachers

where they may dine-in on four seaters table for their comfort and can access a free Wi-Fi.

This will hopefully attract a large number of customers who is interested in ordering mouth-
watering cakes for birthday, anniversary, and wedding celebrations. This will ensure stability

by creating a healthy and consistent revenue base.

V. THE PROPOSED BUSINESS/PROJECT

A. Marketing Plan

Analysis of the Market

BPP Cake Shop will offer varied type of cakes and cupcakes primarily to ESNCHS

students and nearby communities. With the number of populations of ESNCHS Senior High

School Department both students and teachers that are mostly millennial, in which they buy

for the main reason of self-consumption, but can also be bought as birthday presents to their

friends and love ones, and with the rapid change of lifestyle of students, debut party becomes

trend of today.

SWOT Analysis

Strengths

1. The first business to offer baked goods within the school premises showcasing the

talents of 12 Cookery students.

Bread and Pastry Production will be the first ever cake shop inside the school

which means that students who would like to purchase cakes will no longer need to

buy their desired products outside the school premises that will consume their time

and effort. Moreover, BPP will be having an aesthetically simple ambience to attract

customers to dine in. The business can also serve as an assessment for the NC II.

2. Has readily accessible baked goods

The business will operate on weekdays only which means that the 12 Cookery

class will be serving delicious baked good daily. Furthermore, new flavors of

cupcakes will be showcased weekly to create loyal customer base.

 3. The products have reasonable prices

We can never deny the fact that prices change overnight and raw materials

needed for the production of bread and other types of foods change in a vast rates.

That is why the business will make sure to be updated in the changes of price.

4. Offers high Quality home-made baked goods and services

In offering high quality products, the organization will maintain cleanliness

from the starting production date until the end. This includes the environment,

production area and consistent measurements of the raw materials in making our

products. The foods should be handled with proper hygiene mainly by the reason that

the customers’ health is very important.

5. The business will offer a variety of beverages to pair up with the baked goods

To create balance as a one stop shop and to attract more customers to prefer

dine-in than take out, the business will serve hot and cold beverages such as coffee

with different flavors intended for the teachers and chocolate drinks and juice for the

teenagers. Promoting drinks will be an advantage for the business because the

customers no longer need to exert too much effort to find the perfect pair to their

chosen products.

Weaknesses

1. The customers can get tired of the goods after a few days of consecutive consumption.

In order to prevent or lessen the customers to be fed up with the same flavor

every single day, BPP will reach out to their customers to what cupcakes they would

like the most. The chosen cupcake will then be presented as the cupcake of the week

as a part also of the business’ customization and to be able to satisfy the customers’

taste buds.
 Opportunities

1. The business will attract sweet/cake lovers in the school premises

By the fact that Bread and Pastry Production will be the first ever cake shop within

the school premises, it is the only business that offers authentic and delicious cakes

operating from 7 am to 3 pm. The business can also be a breakfast hub to those who

want to eat a satisfying and delicious cakes and pastries at a reasonable price.

2. The business is open to the idea of accepting pre-orders

Due to the trend of debut’s and birthday surprises, the organization decided to take

pre-orders of the cake of their choice.

3. Can also serve as an Assessment center of Bread and Pastry Production NCII.

Threats

1. The school canteens

Though, BPP offers different flavors, the school canteen serves varieties of

snacks and they have the opportunity to serve cakes for an individual

consumption from a different source. Though, BPP offers different flavors,

2. Climate

The Climate of the country regulates rainy weather throughout the year. At

least 20 typhoons pass through a year. This can cause a lot of property damage

including the buildings, facilities, machineries, and equipment’s. Scarcity of

supplies can also be a result of this.

 Products or Services to be offered

The business will offer a few of high quality Cakes and Cupcakes with varied flavours

such as Red Velvet Cupcake, Vanilla Cupcake, Swiss Roll Cake, Marble Cake, and Carrot

Cake at a reasonable price with respect to the target market and the location of the business

which is within the Eastern Samar National Comprehensive High School-Senior High School

Premises. The products will be in rotation cycle for every week to minimize the production

cost and to satisfy the target market. Only two of types of cakes and one type of cupcake will

be chosen to be served for a certain week. There will also be two types of beverages to be

offered to partner with the pastries, namely Fruit Juice and Vanilla Iced Coffee.

The business is also open for future expansions, such as accepting pre-orders even

from the outside of the school premises.

Brand strategy

The business offers high quality cakes and pastries with outstanding services within

the school premises which to start off will be an advantage to the business and the consumers.

Bringing them the experience of home-made cakes at an affordable price. The students and

teachers will be able to benefit from a near source of occasional and special cakes. The

business also showcases the students’ unique and fresh ideas in making pastries. BPP will

also be the first inbound school business exhibiting baked good products.

Distribution strategy

With respect to the location of the business and its target consumers, the business will

be using 4% of the total population of senior high school student and teachers. With the total

of 60 customers a day the same as the number of bread and pastries to be produced.
 BPP is a stationary business that doesn’t offer any delivering services. The business

will operate daily for an approximately 8 hours from 7 am to 3 pm. The business is open for

accepting outside orders in the future.

Product Strategy
The business is stationary and is located near the Senior High Canteen, in which it is

where students and teachers buy foods and beverages for consumption. It is a walk in shop,

where the customers can dine inside on multiple four seaters table provided by the business.

On the start-up of the business, there will only be 2 types of cakes offered and 1 type

of cupcake, as to minimize production exhaustion. The other types of pastries will be offered

in the next week. But depending on the sales and demand of the products offered, if it reaches

below the target market, it will be replaced with a different type of cake/cupcake. This will

identify what product has high demand and ensure that the target market is reached in order

to maximize profits. In addition to the pastries offered, three types of beverages are offered to

pair up with the given products. This can further satisfy the customers.

The business is also open to the idea of accepting pre-orders within or outside the

target market.

Price Strategy

Production Selling
Product Yield Price/piece Mark Up
Cost Price
Carrot Cake ₱850.65 36 ₱23.63 ₱1.37 ₱25.00
Moist Chocolate Cake ₱ 856.86 36 ₱23.80 ₱1.20 ₱25.00
Chocolate Swiss Roll ₱951.54 36 ₱26.43 ₱3.57 ₱30.00
Red Velvet Cupcake ₱549.03 36 ₱15.25 ₱4.75 ₱20.00
Vanilla Cupcake ₱708.30 36 ₱19.68 ₱0.32 ₱20.00
Marble Cake ₱864.27 30 ₱28.81 ₱1.19 ₱30.00
Fruit Juice ₱260.64 40 ₱6.52 ₱3.48 ₱10.00
Vanilla Iced Coffee ₱555.80 40 ₱13.90 ₱1.10 ₱15.00
Promotion Strategy

The business is located near the senior high canteen, and is already a known place for

the people inside the target market, so there will be no need to promote inside the school

premises to minimize cost but the organization will also be promoting through the use of

social media platforms such as Facebook and Instagram pages as a way of promoting our said

business. Posters and tarpaulin will be utilized to promote the business outside the school

premises for future expansion.

Prospective Buyers

For the start-up of the business, the primary customers will be the senior high school

students, teachers and staff who are nearby the Senior-High premises. The total population of

the Senior High School, including the students and staff, is 1472 people. However the

business will only get a percentage from the total population. Specifically, the business is

targeting an approximately 7% of the total population.

B. Production Plan
Production Cycle
Carrot Cake is a moist cake containing grated carrot and typically topped with butter cream
or cream cheese icing. (Recipe for 12 pieces.)
Ingredients
3 pieces of egg
¾ cup buttermilk
¾ cup vegetable oil
1 ½ cup white sugar
2 teaspoon vanilla extract
2 teaspoon baking soda
2 cups shredded carrots
1 cup flaked coconut
1 can crushed pineapple
8 ounces pineapple juice
1 cup chopped peanuts
2 teaspoon ground cinnamon
¼ teaspoon salt
2 cups all-purpose flour
For the Cream Cheese Filling:
½ cup butter
1 cup cream cheese
1 teaspoon vanilla extract
½ kilograms confectioner sugar
Procedure
1. In a medium bowl, combine grated carrots and
brown sugar. Set aside for 60 minutes, then stir
in raisins.
2. Preheat oven to 350 degrees F (175 degrees C).
Grease and flour two 10 inch cake pans.
3. In a large bowl, beat eggs until light. Gradually
beat in the white sugar, oil and vanilla. Stir in the
pineapple. Combine the flour, baking soda, salt
and cinnamon, stir into the wet mixture until
absorbed. Finally stir in the carrot mixture and
the walnuts. Pour evenly into the prepared pans.
4. Bake for 45 to 50 minutes in the preheated oven,
until cake tests done with a toothpick. Cool for
10 minutes before removing from pan. When
completely cooled, frost with cream cheese
frosting.
Vanilla Cupcake is perfect way to celebrate any occasion, be it a birthday, graduation or even

just a rainy day. It is simply a cupcake with a vanilla flavour. (Recipe for 12 cupcakes)

Ingredients Procedure
1 2/3 cups of all-purpose flour 1. Preheat oven to 350F. Line a 12-count muffin
1 cup white sugar pan with cupcake liners. Line a second muffin
¼ teaspoon baking powder pan with 2 liners (this recipe will make 14
¾ cup butter cupcakes). Set aside.
3 pieces egg 2. In a large bowl, whisk together the flour, baking
3 teaspoon vanilla extract powder, and salt. Set aside.
½ cup sour cream
3. In the bowl of a stand mixer fitted with the
½ cup milk
paddle attachment (or in a large mixing bowl
For the Icing:
using a hand-held mixer), beat the butter and
½ cup butter
sugar until light and fluffy. Beat in the eggs one
½ cup lard
at a time, then the vanilla. Add in the sour cream
4 cups confectioner sugar
and mix until fully combined.
2-3 tablespoon of all-purpose
cream 4. Slowly add the dry ingredients to the wet
1 teaspoon vanilla extract ingredients and mix until just combined, making
sure not to over mix the batter.
5. Scoop the batter into the cupcake liners, filling
them a little over half way full. You should end
up with exactly 14 cupcakes.
6. Bake in separate batches at 350F for 18-22
minutes or until a wooden toothpick inserted
into the center of the cupcake comes out clean.
7. Remove from the oven and allow to cool for a
couple of minutes. Remove all of the cupcakes
from the pan and transfer to a wire rack to cool
completely.

To make the frosting

1. In the bowl of a stand mixer fitted with the
paddle attachment (or in a large mixing bowl
using a hand-held mixer) beat the butter on
medium speed until smooth.
2. Add in the confectioner's sugar and vanilla and
mix on low until well combined. Slowly add in
the heavy cream, increase the speed to medium-
high, and mix for a few more minutes until the
frosting is smooth and well combined.
3. Frost the cooled cupcakes as desired.
Red velvet cupcakes are a light cake with a beautiful red color and a slight chocolate flavor

with a little tang from the buttermilk.  They are perfectly moist and topped with cream cheese

frosting. (Recipe is for 12 pieces red velvet cupcakes)

Ingredients
2 1/2 cups all-purpose flour
1 1/3 cups granulated sugar
2 tablespoons unsweetened cocoa
powder
1 teaspoon baking soda
1 teaspoon kosher salt
1 1/2 cups buttermilk
1 cup oil
2 egg whites
1 tablespoon red food coloring
1 teaspoon white vinegar
1 teaspoon vanilla extract
Procedure
1. Preheat the oven to 350 degrees F and line a
cupcake pan with papers .
2. Place the flour, sugar, cocoa, baking soda, and
salt in a large bowl and whisk to combine.
3. Place the buttermilk, oil, egg whites, food
coloring , vinegar, and vanilla in a large
measuring cup, and stir together.
4. Pour the liquid ingredients into the dry, and
mix on low speed until smooth (about 90
seconds to 2 minutes).
5. Fill the cupcake papers about 2/3 full with
batter.
6. Bake for 16-20 minutes, or until a toothpick
inserted in the thickest part of a cupcake
comes out clean or with a few moist crumbs.
7. Cool completely, then top with cream cheese
frosting

Moist Chocolate Cake is a cake made with chocolate or cocoa. The ingredients are put into

a bowl and mixed together; then the mixed ingredients are put into a cake tin and put in

an oven until it is fully cooked. Then the cake is taken out of the oven and placed on a

cooling stand. If the cake maker wants to, they can ice the cake, when it has cooled down, by

spreading thick icing on it. Chocolate cakes are a sold in shops as well as made at home.

They are a sweet food and should not be eaten all the time, which would be unhealthy.

(Recipe is for 12 servings of Moist chocolate cake)

 Ingredients
1 ¾ cups of all-purpose flour
2 cups granulated with sugar
¾ cup unsweetened cocoa powder
1 ½ teaspoon baking soda
¾ teaspoon salt
2 large eggs
1 cup buttermilk
½ cup melted butter
1 tablespoon vanilla extract
1 cup hot coffee
Procedures
1. Preheat oven to 350 degrees. Grease and flour
two 9-inch baking pans and set aside.
2. In a large bowl, stir together flour, sugar,
cocoa, baking soda, and salt. Add eggs,
buttermilk, melted butter and vanilla extract
and beat until smooth (about 3 minutes)
remove bowl from the mixer and stir in hot
coffee with a rubber spatula.
3. Pour batter evenly between the two pans and
bake on middle rack or oven for about 35
minutes, until toothpick inserted in center
comes out clean with just few moist crumbs
attached.
4. Allow to cool for 15 minutes in pans, then run
a butter knife around the edges of each cake.
Place a wire cooling rack over top of each
pan. wearing oven mitts, use both hands to
hold the racks in place

Chocolate Swiss Roll is a rich, chocolaty and decadent dessert, a rewarding treat for

chocolate lovers. A chocolate sponge cake is filled with a chocolate mousse filling and

drizzled with chocolate ganache on top. It is simply heavenly delicious. (Recipe is for 6

servings of Chocolate swiss roll)

Ingredients
Butter, For Greasing
1/4 cup Unsweetened Cocoa
Powder, Plus More for
Sprinkling
1/3 cup All-purpose Flour
1/4 teaspoon Salt
4 Large Eggs
1/2 cup Granulated Sugar
4 Tablespoons Unsalted Butter,
melted
For the cream filling:
1 cup heavy cream
1/4 cup sugar
1 teaspoon vanilla extract
For the chocolate ganache:
4 ounces, weight Bittersweet
Chocolate Chips Or Chopped
Chocolate
1/2 cup Heavy Cream
1 Tablespoon Milk
Procedures
1. Preheat the oven. Place a piece of parchment paper or a
silicone mat on a 17x12 sheet pan, and rub butter on it to
grease.
2. In a large bowl, whisk to combine the cocoa powder,
flour, and salt.
3. Bring an inch of water to a simmer in a medium
saucepan. Combine the eggs and sugar in a heatproof glass
bowl, then place over the simmering water Using a hand
mixer, beat the eggs and sugar together over medium
speed for about two minutes, until the eggs are thick, pale
yellow, and warm to the touch (if you have a thermometer,
you want the eggs to be about 120ºF. 
4. Remove the egg bowl from the heat and continue
beating at medium high speed for another 3 minutes, until
it’s thick and airy, and has reached the ribbon stage. That
means when you drag and drizzle a spoonful of the liquid,
it shouldn’t settle back into the liquid for a good 5–10
seconds. Mix in the melted butter.
5. Add the dry ingredients to the mixture, and gently fold
it into the eggs with a spatula, working quickly. Spread the
batter onto the buttered parchment or silicone mat, leaving
an inch from the edges. Bake the cake for 5–6 minutes,
until springy to the touch.
6. Place a piece of parchment paper on a flat surface and
sprinkle lightly with cocoa powder. Flip the cake onto the
parchment, then remove the parchment or silicone mat that
the cake baked on. Gently roll the cake up into a log while
it’s still warm.
7. To make the filling, combine the heavy cream, sugar,
and vanilla extract in a large bowl, and whip with a hand
mixer to stiff peaks, about 5 minutes on medium speed. 
8. Unroll the cooled cake, then spread the cream all over,
leave a 1-inch border around all edges. Roll the cake up
gently (leaving the parchment paper behind), then place on
a wire rack.
9. To make the chocolate ganache, microwave the cream
and chocolate in a heatproof bowl in 30-second intervals,
stirring after each time, until combined. Add the
tablespoon of milk, which will give a more pourable
consistency. Pour the chocolate ganache evenly over the
cake, then refrigerate for 20 minutes before serving, so the
ganache can firm up.
Chocolate Marble Cake is a classic childhood cooking memory. Whether using lurid colours
for a psychedelic finish, or just chocolate and vanilla, it's a teatime treat. (Recipe is good
for 10 servings of chocolate marble cake)
Ingredients
2 cups (230g) cake 1.
flour
2.
2 teaspoons baking
powder
1/2 teaspoon salt
1 cup (230g; 2 sticks)
unsalted butter,
softened to room
temperature 3.
3/4 cup (150g)
granulated sugar
1/2 cup (100g) tightly
4.
packed light brown
sugar
2 large Egg, at room
temperature 5.
4 large Egg yolks, at
room temperature
1 Tablespoon (15ml)
pure vanilla extract 6.
2/3 cup (160ml)
buttermilk, at room
temperature
4 ounces (113g)
bittersweet or semi- 7.
sweet chocolate,
coarsely chopped
Procedures
Sift the cake flour, baking powder, and salt together in a large
bowl. Set aside.
Beat the butter on high speed in a large bowl until smooth and
creamy, about 1 minute. Add the granulated and brown sugars
and beat on high speed for 3-4 minutes until creamed. Add the
eggs then the egg yolks one at a time, then add the vanilla extract.
Beat on medium-high speed until combined. Scrape down the
sides and up the bottom of the bowl as needed. Add the dry
ingredients in 3 additions, alternating with the buttermilk and
mixing each addition just until incorporated. The batter will be
slightly thick.
Remove 1 cup of yellow batter and pour into a medium bowl.
Melt 4 ounces of chocolate in the microwave, stopping and
stirring every 20 seconds until completely smooth. Pour
chocolate into the 1 cup of yellow batter you set aside and stir
until combined.
Pour an even layer of the yellow batter into each cake pan. Spoon
chocolate batter on top, as shown in the photo above. Pour
remaining yellow batter on top of the chocolate. Using a knife,
swirl the two batters together.
Bake the layers for 22-27 minutes, or until a toothpick inserted
into the center of one cake comes out clean. Mine usually take 24
minutes. During bake time, loosely cover the cakes with
aluminum foil if you find the tops are browning too quickly.
Remove cakes from the oven and allow to cool completely in the
pans set on a wire rack.
Beat the butter on high speed in a large bowl until smooth and
creamy, about 1 minute. Add confectioners' sugar, cocoa powder,
salt, vanilla, and cream with the mixer running on low. Once
added, increase to high speed and beat for 3 full minutes. Add 1-
2 more Tablespoons confectioners' sugar if frosting is too thin or
1-2 more Tablespoons of cream if frosting is too thick. Taste the
frosting and add a pinch more salt if it's too sweet.
Level cakes to create a flat surface. Place 1 cake layer on a cake
stand or large serving plate. Evenly spread about 3/4 cup frosting
on top. Top with 2nd cake and spread the remaining frosting all
over the sides and top.
Fruit Juice is a drink made from the extraction or pressing of the natural liquid contained

in fruit and vegetables. It can also refer to liquids that are flavored with concentrate or other

biological food sources, such as meat or seafood, such as clam juice. Juice is commonly

consumed as a beverage or used as an ingredient or flavoring in foods or other beverages, as

for smoothies. (Upto 5 Servings 

Ingredients Procedures

Eight O’clock (25 g) 1. Pour the whole sachet of Fruit juice

Water 1200 ml into a pitcher or container that atleast
Cup (10 oz.) has a volume of 1500 ml.
Ice 1/6 piece 2. Pour 1200 ml of water into the pitcher
then mix properly until no residue is
visible
3. Crush ice, and pour into the cup until
full.

Vanilla Iced Coffee is made out of Ice, Milk, and Brewed Espresso Vanilla Syrup.

Classic vanilla syrup mixed perfectly with rich espresso and creamy milk, the Iced

Vanilla Latte is a classic espresso beverage, just over ice. (Serves 1)

Ingredients Procedures

2.6 g of strong coffee (Nescafe 1. Put 2.6 grams of strong coffee, 2 tbs. of
classic) Evaporated Milk, 1 g of sugar into the cup.
2 tbs. of Evaporated Milk 2. Pour a little hot water just enough to melt and
1 g of Brown Sugar mix the ingredients. Then add put the ice and
½ tsp. Vanilla extract water into the cup.
Ice ¼ piece 3. Lastly put the Vanilla extract then mix again.
 Plant/Workplace

The business will be located in the E.S.N.C.H.S Business Center near the

Senior High School buildings, just beside the Senior High Canteen. It faces the School oval

and is in the path to the Campus Main of the School. It has two windows in the front and

back of the building, and a side window. There is a front door and a side door. The center will

be divided into three main parts. The dining area, the bakeshop area, and the Computer

services area (which is another entity/business). The dining area occupies half of the center

and has four tables with four chairs each. The other half will be split into two. The front side

will be occupied by the bakeshop. There will be a 3 by 1/2 shelf which is 3ft by height. It will

serve as a counter top and a display rack for the goods will be put on top of the shelf. A small

table with a chair will be just right behind the shelf to serve as office/cashier table for the

business.

Attachment:
Raw Materials

Vanilla Cupcake

Ingredients Unit Size Unit cost (pesos)

All-purpose Cream 250 ₱50.00
White Sugar 250 ₱15.00
Baking Soda 454 ₱65.00
Baking Powder 130 ₱16.00
Butter 200 ₱50.00
Egg 1 ₱8.00
Vanilla extract 20 ₱40.00
Sour Cream 160 ₱55.00
Buttermilk 370 ₱60.00

Carrot Cake

Ingredients Unit Size Unit Cost (pesos)

Egg 1 ₱8.00
Buttermilk 370 ₱60.00
Vegetable oil 250 ₱30.00
White sugar 250 ₱18.00
Vanilla extract 20 ₱40.00
Baking soda 454 ₱70.00
Shredded Carrots 250 ₱35.00
Crushed Pineapple 225 ₱40.00
Chopped Peanuts 340 ₱50.00
Ground cinnamon 50 ₱50.00
Salt 250 ₱10.00
All-Purpose Flour 800 ₱100.00

Moist Chocolate cake

Ingredients Unit Size Unit Cost(Pesos)

All-purpose Flour 800 ₱ 90.00
Brown Sugar 1000 ₱ 60.00
Ricoa Cocoa Powder 160 ₱ 95.00
Baking soda 454 ₱ 70.00
Fine Salt 250 ₱ 10.00
Egg 1 ₱ 8.00
Buttermilk 370 ₱ 60.00
Butter 225 ₱ 60.00
Vanilla Extract 20 ₱ 40.00
Instant Coffee 20 ₱ 30.00
Red Velvet Cupcake

Ingredients Unit Size Unit Cost (Pesos)

Unsalted Butter 225 ₱60.00
Granulated White Sugar 1000 ₱65.00
Egg 1 ₱8.00
Unsweetened Cocoa Powder 160 ₱95.00
Red Food Color 20 ₱30.00
Vanilla Extract 20 ₱40.00
Buttermilk 370 ₱60.00
All-Purpose Flour 800 ₱90.00
Salt 250 ₱10.00
Baking Soda 454 ₱70.00
White Vinegar 100 ₱10.00

Chocolate Swiss Roll

Ingredients Unit Size Price

Unsweetened Cocoa Powder 160 ₱ 90.00
All-purpose Flour 800 ₱ 90.00
Salt 250 ₱ 10.00
Egg 1 ₱ 8.00
Granulated Sugar 1000 ₱ 70.00
Unsalted Butter 225 ₱ 60.00
FOR THE CREAM
FILLING:
All-Purpose Cream 250 ₱ 50.00
Sugar 1000 ₱ 60.00
Vanilla Extract 20 ₱ 45.00

Chocolate Marble Cake

Ingredients Quantity Unit Price

Cake Flour 800 ₱100.00
Baking Powder 50 ₱15.00
Salt 250 ₱10.00
Butter 225 ₱50.00
White Sugar 1000 ₱65.00
Brown Sugar 1000 ₱60.00
Egg 1 ₱8.00
Vanilla Extract 20 ₱40.00
Buttermilk 370 ₱60.00
Cocoa powder 160 ₱90.00
Fruit Juice

Ingredients Quantity Unit Price

Eight O’clock 1 ₱16.50
Water 18000 ₱25.00
Cup 50 ₱35.00

Vanilla Iced Coffee

Ingredients Quantity Unit Price

Strong Coffee 200 ₱300.00
Evaporated Milk 370 ₱50.00
Brown Sugar 1000 ₱60.00
Vanilla extract 20 ₱40.00
Ice 1 ₱3.00
Coffee cup 50 ₱35.00

Facilities Required and their Production Capacity

For the start-up of the business, the purchase and acquisition of equipment,

tools and materials (non-consumable) makes up most of the capital, totaling

₱126,652.00. This will be utilized by the business to sufficiently provide their

services.

Personnel

The grade 12 Cookery class together with their Manager/Teacher will be producing

two cakes with different flavors each and 36 cupcakes daily. Since the 12 Cookery Class will

be administering this business, there’s no need for training.

 Safety and Health

Having a business requires safety and health measures to ensure the well-being of

both the staff and customers. Since the business is food based, specifically pastries, there will

be much stricter precautionary measures to be implemented. The workers of the production

team will be provided hair nets, disposable gloves, and mittens/pot holder. Workers will be

assigned clean the working place. The business will also have a first aid kit, as any business

establishment should have.

 C. Management Plan

Composition of project Management Team

The business will be divided into three departments under a general manager. The

three departments each have a manager.

Specific duties and responsibilities

The Production Team are the ones in charge on providing the ingredients and creation

of the products to be sold. They handle daily production of the goods for sale.

The Marketing Team are in charge in promoting the business. They will handle in

creation of marketing tools (posters, advertisement, tarpaulin) if deemed necessary.

The Finance Team oversee the financial jobs, such as cashiering and bookkeeping,

and all other works that deals on money.

There will be a direct laborer hired in vending the products since the students and teachers

will be attending classes and will not be able to serve customers the whole day.

Organizational Structure

General
Manager
Assigned Cookery advisor

Production Finance
Marketing Leader Hired Workers
Manager Supervisor
Assigned Teacher Assigned Student Assigned ABM Handler

Cookery Students Selected cookery ABM Students

students
Selected/Assigned Selected/ Assigned Selected/Assigned
 Tasks Assigned to Production workers

There are only two jobs in production, ones who provide and buy the ingredients and

the ones who create the products. Workers will be mainly assigned in producing the product,

since this will require more manpower than the ones who will buy the ingredients.

Specific Training Needs

No training is needed as to the employees in charge of production are students of

TVL: Cookery in which they already have the specific skill and knowledge needed in

producing the goods, which was provided by their curriculum.

D. Financial Plan

Monthly Working Capital Requirement

A. Cost of Direct Raw Materials

Vanilla Cupcake

Unit Cost Actual Cost

Materials Quantity Quantity used
(Pesos) (Pesos)
All-purpose Cream 250 ₱ 50.00 213 ₱ 42.60
White Sugar 250 ₱ 15.00 250 ₱ 15.00
Baking Soda 454 ₱ 65.00 1.5 ₱ 0.21
Baking Powder 130 ₱ 16.00 4 ₱ 0.49
Butter 200 ₱ 50.00 170 ₱ 42.50
Egg 1 ₱ 8.00 3 ₱ 24.00
Vanilla extract 20 ₱ 40.00 12.6 ₱ 25.20
Sour Cream 160 ₱ 55.00 170 ₱ 58.44
Buttermilk 370 ₱ 60.00 170 ₱ 27.57
Total: ₱ 359.00 ₱ 236.01
Red Velvet Cupcake
Unit Cost
Ingredients Quantity Quantity Used Actual price
(Pesos)
Unsalted Butter 225 ₱60.00 60 ₱ 16.00
Granulated White
1000 ₱65.00 60 ₱ 3.90
Sugar
Egg 1 ₱8.00 1 ₱ 8.00
Unsweetened Cocoa
160 ₱95.00 40 ₱ 23.75
Powder
Red Food Color 20 ₱30.00 15 ₱ 22.50
Vanilla Extract 20 ₱40.00 31 ₱ 62.00
Buttermilk 370 ₱60.00 120 ₱ 19.46
All-Purpose Flour 800 ₱100.00 225 ₱ 28.13
Salt 250 ₱10.00 2.5 ₱ 0.10
Baking Soda 454 ₱70.00 8 ₱ 1.23
White Vinegar 100 ₱10.00 7.5 ₱ 0.75
Total: ₱548.00 ₱ 185.82

Carrot Cake

Ingredients Quantity Unit Cost (pesos) Quantity Used Actual Cost

Egg 1 ₱8.00 3 24
Buttermilk 370 ₱60.00 156 25.2972973
Vegetable oil 250 ₱30.00 156 18.72
White sugar 250 ₱18.00 301 21.672
Vanilla extract 20 ₱40.00 8.4 16.8
Baking soda 454 ₱70.00 8.4 1.29515419
 Ingredients Quantity Unit Cost (pesos) Quantity Used Actual Cost
Shredded Carrots 250 ₱35.00 416 58.24
Crushed Pineapple 225 ₱40.00 226.8 40.32
Chopped Peanuts 340 ₱50.00 250 36.7647059
Ground cinnamon 50 ₱50.00 8.4 8.4
Salt 250 ₱10.00 1.05 0.042
All-Purpose Flour 800 ₱100.00 256 32
Total: ₱511.00 ₱283.55

Moist Chocolate Cake

Ingredients Unit Size Unit Cost (Pesos) Quantity used Actual Cost
All-purpose Flour 800 ₱ 100.00 420 ₱ 52.50
Brown Sugar 1000 ₱ 60.00 500 ₱ 30.00
Ricoa Cocoa Powder 160 ₱ 95.00 180 ₱ 106.88
Baking soda 454 ₱ 70.00 8 ₱ 1.23
Fine Salt 250 ₱ 10.00 4 ₱ 0.16
Egg 1 ₱ 8.00 2 ₱ 16.00
Buttermilk 370 ₱ 60.00 200 ₱ 32.43
Butter 225 ₱ 60.00 100 ₱ 26.67
Vanilla Extract 20 ₱ 40.00 5 ₱ 10.00
Instant Coffee 20 ₱ 30.00 10 ₱ 15.00
Total: ₱ 533.00 ₱ 290.87

Chocolate Swiss Roll

Ingredients Unit Size Unit Cost Quantity Used Actual Price
Unsweetened Cocoa
160 ₱ 90.00 70 ₱ 39.38
Powder
All-purpose Flour 800 ₱ 100.00 83 ₱ 10.38
Salt 250 ₱ 10.00 2 ₱ 0.08
Egg 1 ₱ 8.00 4 ₱ 32.00
Granulated Sugar 1000 ₱ 70.00 125 ₱ 8.75
Unsalted Butter 225 ₱ 60.00 60 ₱ 16.00
FOR THE CREAM FILLING:
All-Purpose Cream 250 ₱ 50.00 250 ₱ 50.00
Sugar 1000 ₱ 60.00 60 ₱ 3.60
Vanilla Extract 20 ₱ 45.00 4.2 ₱ 9.45
Total: ₱493.00 ₱169.63

Chocolate Marble Cake

Ingredients Unit Size Unit Cost Quantity Used Actual Price
Cake Flour 800 g ₱100.00 500 g ₱ 62.50
Baking Powder 50 g ₱ 15.00 10 g ₱ 3.00
Salt 250 g ₱ 10.00 12 g ₱ 0.48
Butter 225 g ₱ 60.00 225 g ₱ 60.00
White Sugar 1000 g ₱ 70.00 180 g ₱ 12.60
Brown Sugar 1000 g ₱ 60.00 120 g ₱ 7.20
Egg 1 pc ₱ 8.00 4 pcs ₱ 32.00
Vanilla Extract 20 ml ₱ 45.00 15 ml ₱ 33.75
Buttermilk 370 ml ₱ 60.00 167 ml ₱ 27.08
Cocoa powder 160 g ₱ 90.00 114 g ₱ 67.69
Total: ₱523.00 ₱306.30

Fruit Juice
Quantity Actual
Ingredients Quantity Unit Price Servings price/serving
Used Cost
Eight O’clock 1 ₱16.50 7 ₱115.50 20 ₱5.78
Water 18000 ₱25.00 240 ₱0.33 20 ₱0.02
Cup 50 ₱35.00 20 ₱14.00 20 ₱0.70
Ice 1 ₱3.00 0.33 ₱0.99 20 ₱0.05
Total: ₱79.50 ₱130.82 ₱6.54

Vanilla Iced Coffee

Unit Quantity Actual

Ingredients Quantity Servings Price/serving
Price Used Cost
Strong
200 ₱300.00 52 ₱78.00 20 ₱3.90
Coffee
Evaporated
370 ₱50.00 600 ₱81.08 20 ₱4.05
Milk
Brown Sugar 1000 ₱60.00 20 ₱1.20 20 ₱0.06
Vanilla
20 ₱40.00 40 ₱80.00 20 ₱4.00
extract
Ice 1 ₱3.00 5 ₱15.00 20 ₱0.75

Coffee cup 50 ₱35.00 20 ₱14.00 20 ₱0.70

Water 640 ₱25.00 200 ₱7.81 20 ₱0.39

Total: ₱513.00 ₱277.09 ₱13.85

 Product Production Cost Monthly Cost

Vanilla Cupcake 247.04 2470.4

Red Velvet Cupcake 266.21 2662.1

Carrot Cake 308.49 3084.9

Moist Chocolate Cake 584.01 5840.1

Chocolate Swiss Roll 161.11 1611.1

Chocolate Marble Cake 306.30 3063

Fruit Juice 138.53 2770.6

Vanilla Iced Coffee 287.09 5741.8

Production Cost per serving/per month

b. Cost of Direct Labor

Labor Rate Quantity Total Cost

Production Laborer ₱4200.00 1 ₱4200.00

Store Attendant ₱ 4200.00 1 ₱ 4200.00

Total ₱8,400.00

The production team is consist of grade 12 Cookery students that have the skills and

knowledge needed to produce baked-goods for the business. Basically, there is no need for

any training or assessment.

C. Overhead Cost

1. PMT Supervision/Administrative Cost

The Manager/Supervisors no longer is included in compensation from the business as

it is part of their work as advisors and facilitators of the students.

2. Marketing Cost

No Marketing expenses are to be excessed at start up as the business will rely on its

location which is enough to advertise and attract customers. Although future

marketing strategies are being thought up, but will be decided if necessary depending

on how well the state of the business is.

3. Utilities

Utility Quantity Price Actual Cost

Dishwashing liquid 2 70 140

Steel wool 5 45 225

Scrub pad 5 11 55

Sponge set of 3 1 95 95

Total: 420

4. Transportation

Purchasing of ingredients will be done once a week and will be allotted for two

people only.

Fare (Pesos) Number of people Estimated number of total cost (per

trips(per month) month)
₱ 8.00 2 ₱ 16.00 ₱256.00
Capital Outlay

Equipment/Tools/Appliances Quantity Price Actual Cost

Fujidenzo 10 cu. ft. upright freezer with 1 ₱ 23,450.00 ₱ 23,450.00
chiller SUF 100A
Cake decorating Turn Table 1 375 375

Cake and Cupcake Stand 1 359 359

Tier Round Cake Stand Holder 3 622 1866

Icing Decorating nozzle Tips 1 600 600

Stainless Steel Smooth Butter Cream 1 388 388
Cake Spatula
Stainless Steel Pizza Dough Scraper 1 432 432
Cutter Baking
Stainless Steel Multi Colored-Mixing 1 1800 1800
Bowl Set
500 ml Glass Measuring Cup 3 560 1680
Stainless Steel Measuring Cups and 1 1304 1304
Spoons
Wooden ladle set of 6 1 708 708

Stainless Steel Balloon Wire Whisk 3 1177 3531

Silicon Wire Whisk 3 217 651

Non-stick Fondant Rolling Pin 3 638 1914

Non-Stick Carbon Steel Cookie Sheet pan 3 700 2100

Pie Pan(6’, 8’, 10’) 3 2026 6078

Pie Cutter 3 340 1020

Palette Knife Set 1 641 641

Sauce Pan Set 3 1099 3297

Knives with plastic Handle 1 309 309

Chopping Board, Color Coded(Set) 1 1300 1300

Scale 2, 10 kg’s 3 950 2850

Grater 3 297 891

Beaters 2 599 1198

Wooden Spoons 6 pc set 1 350 350

Muffin Pan Set 6 724 4344

Equipment/Tools/Appliances Quantity Price Actual Cost

DM High Quality Loaf Baking Pan 2LB 6 261 1566

Non-Stick 23cm x 13cm
Fujidenzo FGR-6631VTRMB 60 cm. 3 1 18998 18998
Gas Burner + 1 Electric Hot Plate
Cooking Range (Matte Black)
Heavy Duty Kyowa KW-4510 6-Speed 5- 1 9000 9000
Liters Stand Mixer with Accessories
(Silver)
Olympia Heavy Duty Elegant Cold 1 4200 4200
Beverage Dispenser with Drip Tray 6.5L
(Silver)
220V Electric Coffee Maker Machine 1 4970 4970
Household Fully-automatic with Glass Pot
& Basket Filter – intl
Rectangular Pan 1x8x8 4 500 2000

Round Pan 6, 8, 10, 12, 14, 16 6 262 9432

Pie Pan 6 281 1686

Flour Sifter 6 259 1554

Strainer 6 135 810

Double Boiler 3 3000 9000

Total ₱ 126,652.00
 E. Pre Operating Costs

i. Cost of Trainings

Training is no longer required, as the students already have the prior knowledge and

proper skills in performing the tasks from their curriculum. There will be no expense

for trainings.

ii. Licenses/Permits

The business is under the umbrella association of the school in which any permits or

licenses are no longer needed.

iii. Other Attendant Costs

There or no other attendant costs to be excessed.

Total Project Cost

FUNDING SOURCE
TOTAL
Item DOL Proponent Other
COST Beneficiaries
E /Org s
1. Land -
2. Building -
3. Working Capital ₱ 215,063.30 100%
 Raw Materials 64,135.30 100%
 Labor 5,600.00 100%
 Equipment 126,652 100%
        
Overhead/ 0.00 100%
Administrative Cost
o   Rent 18,000.00

o   Marketing -

o   Utilities 420.00 100%

o   256.00 100%
Transportation
4. Pre-Operating
Expenses
         Training -
         Licenses/Permits -
         Others -
Financial Statements

BPP Cake Shop

Income Statement

Particular Year 1 Year 2 Year 3

Sales ₱ 866,302.80 ₱ 909,617.94 ₱ 955,098.84

Carrot Cake ₱ 107,996.40 113,396.22 119,066.03

Marble Cake ₱ 108,007.20 113,407.56 119,077.94

Red Velvet Cupcake ₱ 129,607.20 136,087.56 142,891.94

Vanilla Cupcake ₱ 86,403.60 90,723.78 95,259.97

Chocolate Swiss Roll ₱ 86,378.40 90,697.32 95,232.19

Moist Chocolate Cake ₱ 107,996.40 113,396.22 119,066.03

Fruit Juice ₱ 95,961.60 100,759.68 105,797.66

Vanilla Iced Coffee ₱ 143,952.00 151,149.60 158,707.08

Operating Expenses 862,935.60 862,935.60 862,935.60

Supplies Expense ₱ 769,623.60 ₱ 769,623.60 ₱ 769,623.60

Salaries Expense 67,200.00 67,200.00 67,200.00

Rent Expense 18,000.00 18,000.00 18,000.00

Overhead Cost 0.00 0.00 0.00

Transportation Cost 3,072.00 3,072.00 3,072.00

Utilities 5,040.00 5,040.00 5,040.00

Marketing Cost - - -

Net Income ₱ 3,367.20 ₱ 46,682.34 ₱ 92,163.24

Date Year 1 Year 2 Year 3

Beginning Cash Balance ₱ 215,063.30 ₱ 91,778.50 ₱ 138,460.84

Cash Inflows (Income)

Sales 866,302.80 909,617.94 955,098.84

Total Cash Inflows 866,302.80 909,617.94 955,098.84

Cash Outflows
(Expenditures)
Purchase of Tools and 126,652 - -
Equipment
Payroll 67,200.00 67,200.00 67,200.00

Administration Cost - - -

Supplies Expense ₱ 769,623.60 ₱ 769,623.60 ₱ 769,623.60

Rent Expense 18,000.00 18,000.00 18,000.00

Utilities 5,040.00 5,040.00 5,040.00

Marketing - - -

Transportation 3,072.00 3,072.00 3,072.00

Total Cash Outflows 989,587.60 862,935.60 862,935.60

Cash Flow - 46,682.34 92,163.24

Increase/Decrease 123,284.80
Ending Cash Balance ₱ 91,778.50 ₱ 138,460.84 ₱ 230,624.08

BPP Cake Shop

Projected Cash Flow Statement

 BPP Cake Shop

Year 1 Year 2 Year 3

ASSETS

Current Assets

Cash at Hand ₱ 91,778.50 ₱ 138,460.84 ₱ 230,624.08

Total Current Assets: 91,778.50 138,460.84 230,624.08

Fixed Assets 126,652.00 126,652.00 126,652.00

Total Fixed Assets: 126,652.00 126,652.00 126,652.00

Total Assets 218,430.50 265,112.84 357,276.08

LIABILITIES AND
EQUITY
Current Liabilities - - -

Total Liabilities - - -

CAPITAL 215,063.30 218,430.50 265,112.84

Add: Net Income 3,367.20 46,682.34 92,163.24

Less: Drawings

Net Capital

Total Liabilities and Equity ₱ 218,430.50 ₱ 265,112.84 ₱ 357,276.08

Projected Balance Sheet