Table of Contents

Executive Summary...........................................................................................................................2
I. The Problem/Need.........................................................................................................................3
II. Statement of Vision, Mission, and Values..............................................................................4
III. Market Plan.....................................................................................................................................5
IV. Production and Technical Plan..................................................................................................7
V. Organizational/Management Plan............................................................................................8
VI. Operational Plan..........................................................................................................................13
Sustainability........................................................................................................................................14
Financial Plan...................................................................................................................................14
Social Impact.....................................................................................................................................18
APPENDIX.............................................................................................................................................19

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Executive Summary
“Choose your Churros” is a corporation type of business. It is to be
manage by students themselves. Its initial capital for the first month of
operation of ₱4,300 will be coming from the student’s owners. The student’s
owners will visit every classroom to promote and sell the product. Churros as
the main product is to be manufactured by the proponents and to be sold and
distribute to the target market of 578 students daily including the faculty and
staff, since the main product is made from butter, flour, and egg. That contains
various nutrients, it promotes healthy and affordable products. “Choose your
Churros” aims to encourage students to eat healthier and less expensive
snacks.
The management and operation of “Choose your Churros” starts from
inventory and estimation of the volume of churros to be produced, second is
purchasing of ingredients and materials, production frying and plating of
churros and selling the product.
“Choose your Churros” is highly feasible and socially desirable. It will
help both the student’s owners. This will serve as an initial practice to the
student owners. It will also be the inspiration of other inspiring students who
are planning to open a business at a young age.

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I. The Problem/Need
A. One of the common food problems here in TSCHI is lack of
variation of snacks. There are more than 10 stores in the school
canteen but most of those sell the same snacks and product (e.g.
banana cue, hotcake, etc.). entrepreneurs tend to copy other
products and ideas especially if it is trend, which is quite normal
in our locality, but this kind of dilemma results to preference to
students.
B. Our group coincided with one idea that is to provide a product that
will bring both satisfaction and preference of foods. Churros, is a
new product to most students and will more likely attract buyers
because the fact that it is not commonly found in our community,
specifically, in our school and is affordable to both students and
teachers.
C. “Churros” is a bread type of food that is made up of flour, egg,
sugar, and butter. Aside from the fact that it is a source of
carbohydrates and other nutrients, “Churros” can be also paired
with any type of drink, it may be eaten as breakfast or snack be it
Choco dipped or not.

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II. Statement of Vision, Mission, and Values
A. Vision
“Choose your Churros”, our dream is to provide a better and
suitable snack that will satisfy every student’s needs in a healthy
and affordable way.
B. Mission
To encourage students to eat healthier and less expensive snack.
To provide assistance and healthy relation between food and
students.
C. Values
Health
Quality
Tastiness

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III. Market Plan
Product: “Choose your Churros”
Target Market: Students of TSCHI (Grade 7 to Grade 11)
Grade Job Residence Product Others
Level Interest
7 Student TSCHI 100%
8 Student TSCHI 85%
9 Student TSCHI 85%
10 Student TSCHI 90%
11 Student TSCHI 100%

Comparison Chart of Competitors

Compare Isaw Mangga Fries
Market Fair Fair Fair
Share%
Quality Good Good Good
Location Good Good Good
Size of Facility Medium Medium Medium
Price Low Average High
Reputation Good Good Good

Public Relation

 Make posters
 Inform through social media
 Distribute pamphlet
Promotion

 Free Taste
To get our product/service into customers’ hand, we will conduct a
free taste to pique the customers’ interest and to let them know the
taste and quality of our product.
Advertising

 We will advertise our product through social media and sales talk
to students (customers).

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 A. Research and Analysis
An observation was conducted by the group. It was found out that
mostly students of TSCHI consumes unhealthy foods, because of these
some students lacks energy and some are indicated to their classes due
to micronutrient deficiency.

Grade 7 Grade 8 Grade 9 Grade 10 Grade 11 Total

Population 414 446 383 424 260 1927
Target
124 134 115 127 78 578
Market

As of January 2019, there are 414 students in Grade 7; There are 446
students in Grade 8; there are 383 students in Grade 9; 424 students in Grade
10; and 260 Students in Grade 11 and a total of 1927.
Our project interested is 30% so our Target Market in Grade 7 is 124
students; in Grade 8 there are 134 students; in Grade 9 there are 115
students; Grade 10 127 students; in Grade 11 there are 78 students; and a
total of 578.

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IV. Production and Technical Plan

Labor Measuring cup

Ingredients Mixing
Machine Frying Churros
Tools Coating
Packaging
Timeline of Event Packaging
Phase Activities In-Charge Duration Expenses
Business President,
Planning Conduct research Vice
1 Month =600
and planning President,
Personnel
Licensing Securing licenses Finance
and permits and other Department,
Registration related Vice 3 Days =3000
documents/papers President
.
Renting of Finance
Looking for a
Business Department,
visible and best 2 Weeks =100
Location Personnel,
location.
President
Advertising Doing the President,
promotional Marketing
1 Week =1000
strategies to attract Department
customers.
Purchasing Vice
of President,
Looking for safety
Equipment Finance
and durable 3 Weeks =100
Department,
equipment.
Marketing
Department
Start
Operation
and
Production

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V. Organizational/Management Plan
“Choose your Churros” is a corporation type of business wherein
the profit is divided equally to the members. The responsibilities and
task are divided to three teams: Financial Management, Production
Management, and Sales Management.
Financial Management is responsible for planning, directing and
controlling the financial activities such as procurement and utilization
of the funds of the enterprise. The main objective is wealth
maximization which means maximization of the enterprise’s wealth. It
is an advanced goal compared to profit maximization.
The Production Management the one who is responsible for
analyzing market conditions and defining features or functions of a
product. Production Management is also responsible for the strategy
and road map.
Sales Management is the one responsible for monitoring the
growth on how the profit increase and achieving quotas of the
company. This also monitor the efficiency and productivity of sales
people. Sales Management is the essential part of income of every
business, it also boosts the probability of the business to survive.
A. Organization Plan

President
Prince Lajard P. Salvaña

Financial Management
Sales Management Production Management
Yllana Bianca Mae L.
Ma. Cassandra L. Alag Roliza Gwen A. Magnawa
Morot

Production Staff
Sales Staff
Johanna Mae C. Icalla
Eunice Arabang Financial Assistant
Jessica Giena Pardales
John Paul B. Ceron Hydee Marie O. Quintana
Mathew O. Miranda
Philippe Marvin T. Flores
Jhun Mark D. Mendiola

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Page | 9
B.
 President
o Responsible for providing strategies leadership of the
company by working with the board and other management
to establish long range goals, strategies, plans and policies.
 Sales Manager
o Work with large profile costumers or with costumers’
compliant, analyze budgets, and determine ways to
streamline and improve the sales process.
 Production Manager
o Planning and organizing production schedule, assessing
project and resources requirements.
 Financial Manager
o Monitoring the day-to-day financial operations within the
company, such as payroll, invoicing, and other transaction.
 Sales Staff
o Sell retail product, goods and services to customers. Sales
Staff work with costumers to find what they want, creating
solution and ensure a smooth sakes process.
 Production Staff
o May perform one several functions on a production line as
assembly and fabrication of parts and products.

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Name Qualification Position Function Salaries
Prince Lejard  Male President Responsibilities

Salaries are Equally Divided

P. Salvaña  Currently for providing
Studying strategies
 Has the leadership for
ability to the company.
manage and
lead the
business.
Ma. Female Sales Responsible for
Cassandra L. Currently Manager motivating and
Alag Studying advising their
Has the reps. To
ability to talk improve their
to people and performance,
encourage as well as
them in hiring and
something. training them.
Roliza Gwen Female Production Involved with
A. Magnawa Currently Manager planning,
Studying coordination
Has a hobby and control of
to cook and manufacturing
produce. process.
Yllana Female Financial Place an
Bianca Mae Currently Manager important role
L. Morot Studying in the
Trustworthy management of
when it a business
comes in organization as
handling she manages
money. all the
activities
related to
finance.
Eunice A. Female Sales Staff Sales Staff
Arabang Currently representative
Studying sell retail
Has the products,
ability to goods and
communicate services to
to people. other
customers.
John Paul B. Male Sales Staff Work with the
Ceron Currently costumers to

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 Studying find what they
Has the want, create
ability to solutions and
communicate ensure a
to people. smooth sales
process.
Philippe Male Sales Staff

Salaries are Equally Divided

Marvin T. Currently
Flores Studying
Has the
ability to
communicate
to people.

Johanna C. Female Production Production

Icalla Currently Staff Staff may
Studying perform one or
Has the several
ability to functions on a
cook. production line
such as
Jessica Female Production assembly of
Giena Currently Staff fabricated of
Pardales Studying part and
Has the products,
ability to transporting
cook. materials and
equipment to
Mathew O. Male Production other areas or
Miranda Currently Staff cleaning
Studying production
Has the areas.
ability to
prepare the
things that
are needed.

Jhun Mark Male Production

D. Mendiola Currently Staff
Studying
Has the
ability to
prepare the
things that
are needed.

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Hydee Marie Female Financial Help Finance

Divided
Salaries
O. Quintana Currently Assistant Manager with
Studying Manager range f
Has the administration
ability to and financial
solve tasks. There
problems may involves
that is assisting with
connected in billing invoices,

are
Mathematics. preparing,
budgets,
managing cash
flow, and
requesting

Equally
information
from the
colleagues
regarding in
purchase
order.

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VI. Operational Plan
A. Workflow

Inventoing and
estimation of
the number of
churros to be
produced.

Purchasing of
Selling of the
ingredients
production.
and materials.

Production,
frying, and
plating of the
churros.

Churros has a very simple operation plan. It starts from

inventorying and estimation of the number of the churros to be
produced, then purchasing of ingredient and materials. And then
production and frying of the churros. And lastly the selling of the
product.
B. Monitoring and Evaluation
The Churros manufacture at least 2 mixtures per day. It
takes less than an hour to prepare mixture before frying and less
30 minutes to cooling at room temperature. The production will be
done after class so that absences will be void.

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Sustainability
Financial Plan
Break – Even Analysis
Choose you Churros

Fixed Cost Variable Cost

Rentals - ₱400.00 Flour - 0.9
Salaries - ₱4000.00 Egg - 1.08
If the “Churros” product
Advertising - ₱1000.00 Butter - 1
Gas Tank - ₱69.00 Cinnamon - 0.26
Stove - ₱50.00 Sugar - 0.9
Tools and Utensils - ₱500.00 Choco Glaze - 0.65
Utilities - ₱500.00 Plating (Cup) - 0.50
Miscellaneous - ₱500.00 Total = ₱5.29
Transportation - ₱ 300.00
Total = ₱7319.00 Legend · Cost = ₱5.29
Mark – Up = ₱6.71
Selling Price = ₱12.00
expenses.
Fixed Total Cost = ₱7319.00
₱7319.00/₱12.00 = 610
“Choose your Churros” must sell 610 servings and break – even for the
month that is total of 31 cups of churros rep day. Since we are going to serve
100 cups of churros per day, the rest will

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Table 3
(Monthly expenses of Churros)
Fixed Cost
Rental ₱20.00/day 1 Month/20 Days ₱400.00
Salaries ₱2000.00 2 Persons ₱4000.00
Advertising ₱1000.00 1 Month ₱1000.00
Stove ₱500.00 3 years ₱69.00
Tools and ₱18000.00 3 years ₱50.00
Utensils
Utilities ₱5000.00 3 years ₱500.00
Gas Tank ₱2500.00 1 Month ₱500.00
(A) Total Fixed Cost ₱6519.00
Variable Cost
Flour ₱45.00/fl. 2 kilo/day ₱1800.00
Egg ₱6.00 18 pcs. /day ₱2160.00
Butter ₱50.00/bar 2 bars/day ₱2000.00
Cinnamon ₱50.00 per cup 2 cups ₱50.00
Sugar ₱50.00//kilo 2 kilo/day ₱2000.00
Choco Glaze ₱65.00 Combination of ₱1300.00
 Condensed (₱30.00) (30.35)/day
Milk
 Cocoa (₱35.00)
Plating (Cup) ₱50/50 cup ₱2000.00
Miscellaneous ₱500.00 ₱500.00
Transportation ₱300.00 ₱300.00
(B) Total Variable Cost ₱12320.00
(A+B) Total Cost of Production ₱18839.00

Table 3 show the variable and fixed cost in the operation of “Choose your
Churros”. This will serve basic for computing the breakeven point sales price
and volume. Based on the total FC, the business is capable of producing per
serving.

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Table 4
(Projected Revenue)
Projecte Projecte
Yearly
Produc d Daily d Monthly
Costing Projected
t Volume Revenue volume Revenue
Revenue
Daily Monthly
C =₱5.29
Churro M =₱6.71 ₱1200.0 2000 ₱24000.0 ₱288000.0
100 Cups
s SP=₱12.0 0 cups 0 0
0

Legend:
Cost = C
Mark – Up = M
Sales Price = SP
Table 5
(Monthly Projected Cost and Revenue)
Jan. Feb. Mar. Apr. May Jun. Jul.
Revenue ₱24000 ₱24000 ₱24000 ₱24000 ₱24000 ₱24000 ₱24000
Cost ₱18839 ₱18839 ₱18839 ₱18839 ₱18839 ₱18839 ₱18839
Projected
Net ₱5161 ₱5161 ₱5161 ₱5161 ₱5161 ₱5161 ₱5161
Profit
Aug. Sept. Oct. Nov. Dec. Total
Revenue ₱24000 ₱24000 ₱24000 ₱24000 ₱24000 ₱288000
Cost ₱18839 ₱18839 ₱18839 ₱18839 ₱18839 ₱226068
Projected
Net ₱5161 ₱5161 ₱5161 ₱5161 ₱5161 ₱61932
Profit

The table 5 shows monthly projected cost and revenue. As shown, the
business projected ₱288,000.00 gross sales for a year which is greater than the
cost at ₱226,068.00. thus, a net annual profit of ₱61,932.00. This is 48.55% of
the total cost.

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Table 6
Project Cost
Particular Equity
Fixed Asset
Equipment ₱4,000.00
Working Capital (3 Month)
Supplies and Materials ₱28,560.00
Other Operational Supplies ₱2,400.00
Salaries ₱12,000.00
Rent ₱1,200.00
Utilities ₱1,500.00
Advertising ₱3,000.00
Plating ₱6,000.00
Pre – Operating Expenses ₱5,000.00
Grand Total (Peso) ₱63,660.00
Grand Total (Percent) 100%

Table 8
(Choose your Churros Proposed Income Statement for the Years Ended
2019 – 2021)
2019 2020 2021
Revenue ₱288,000.00 ₱345,600.00 ₱414,720.00
Cost/Expenses ₱226,068.00 ₱271,281.00 ₱325,537.00
Projected Net ₱61,932.00 ₱74,318.40 ₱89,182.00
Income

Projected Income for the year is expected to, by at least rise by 20%.

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Page | 19
Social Impact
A. Long – Term Desired Outcome
“Choose your Churros” will supply the students in Tanauan School
of Craftsmanship and Home Industries, especially during recess
time. The proponents will also the faculty and stuff in the school.
Because of the nutrients that you can get from it, it is
recommended for the students in the school. Thus, “Choose your
Churros” expect that within one year of operation, it can reduce
the number of students that are eating unhealthy foods and can
stop malnutrition in the school.
B. Social Impact in the Community
Our product will not only help the student in the school, but it will
also help the people outside the campus. It will operate during
recess time and lunch time. This product is delicious and
nutritious.
C. Business Impact in the Community
“Choose your Churros” will have a good impact in the community
because of its different taste and it is very affordable. It will
patronize by the costumers because of its deliciousness and
quality.

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 APPENDIX
ARTICLE PARTNERSHIP OF CHOOSE YOUR CHURROS ENTERPRISE
Know all men by these Present
That we undersign all of legal age and residents of the Republic of the
Philippines and the subject to the provision of existing laws of the Republic of
the Philippines.
AND DO HERBY OF CERTIFY
Article 1
That the name of the enterprise shall be Choose Your Churros.
Article 2
That the main office of the said partnership shall be located at
TANAUAN SCHOOL OF CRAFTSMANSHIP AND HOMES INDUSTRIES
(TSCHI) Canramos, Tanauan, Leyte.
Article 3
That the official name, citizenship and residence of the said partnership
are as follows:
Name Citizenship Residence
Icalla, Johanna Mae C. Filipino Brgy. Canramos, Tanauan, Leyte
Pardales, Jessica Giena Filipino Brgy. Mohon, Tanauan, Leyte
Quintana, Hydee Marie O. Filipino Brgy. Calogcog, Tanauan, Leyte
Magnawa, Roliza Gwen A. Filipino Brgy. San Roque, Tanauan, Leyte
Morot, Yllana Bianca Mae L. Filipino Brgy. Magay, Tanauan, Leyte
Alag, Ma. Cassandra L. Filipino Brgy. San Roque, Tanauan, Leyte
Arabang, Eunice A. Filipino Brgy. Binolo, Tanauan, Leyte
Salvaña, Prince Lejard P. Filipino Brgy. San Roque, Tanauan, Leyte
Miranda, Mathew O. Filipino Brgy. San Roque, Tanauan, Leyte
Ceron, John Paul B. Filipino Brgy. Mohon, Tanauan, Leyte
Flores, Philippe Marvin T. Filipino Brgy. Sto. Niño, Tanauan, Leyte
Mendiola, Jhun Mark D. Filipino Brgy. Pago, Tanauan, Leyte

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Article 7
That the profit shall be divided equally among the partners and
personnel.
Article 8
This business is under the management of Prince Lejard P. Salvaña
overall management and assisted by Assistant Manager Johanna Mae C.
Icalla.

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