B g4 Treatz and Candeez 11

INTERNATIONAL SCHOOL OF ASIA AND THE PACIFIC
Alimannao Hills, Peñablanca, Cagayan

Email Address: isaphsdept@gmail.com
HIGH SCHOOL DEPARTMENT
A Business Plan Report
SWEETENDED ARANCIA
In partial fulfillment of the requirement for Accountancy, Business and Management

Strand
Presented to the faculty of Accountancy, Business and Management Department
Presented by:
BADAL, KRYSTAL
DELA CRUZ, PRECIOUS
LADDARAN, DAPHNE
PARAS, NICOLE
ULTU, CRYSTEL JOYCE
i
APPROVAL SHEET
In partial fulfilment of the requirement for the subject Business Simulation,

this business plan entitled Treatz and Candeez has been prepared and submitted by
Badal, Krystal, Dela Cruz, Precious, Laddaran, Daphne, Paras, Nicole, Ultu, Crystel
Joyce are hereby recommended for virtual presentation.
JERYSON T. MANDING
Instructor
Accepted in Partial fulfilment of the Requirement for the subject Business

Simulation.
___________________
Date
ii
ACKNOWLEDGEMENT
We want to express our sincerest and deepest acknowledgement to the

persons who served as an instrument and inspiration to accomplish this business
plan.
To our beloved parents, thank you for the financial support and to the
unconditional love you’ve shown to us, without you, we won’t be able to accomplish
this piece of work.
To our teacher Mr. Jeryson Manding, thank you for guiding us all
throughout the making of this study. Your comments, suggestions and advice greatly
helped us in overcoming challenges. We’d also like to take this opportunity to thank
Mr. Ericson Mallari, OIC Principal of International School of Asia and the Pacific for
giving us the opportunity to bring it into reality. To our classmates, thank you for
supporting us in this endeavor and that no matter how different our studies are. Still,
you extended your help to the fullest of your abilities.
Above all, we dedicate this business plan to our Almighty God, who gave us
courage, wisdom, talent, patience, creativity, knowledge and spiritual strength in
accomplishing our business plan, He always reminds us that nothing is impossible as
long as we have faith and trust in him.
iii
DEDICATION
This piece of work is wholeheartedly dedicated to our beloved parents who

have been part of our journey, thank you for the support and unending love. And to
our friends and classmates who have been participated to complete this work.
To our Business Enterprise instructor, Mr. Jeryson Manding, LPT, for guiding
us through the success of the study.
We also dedicate this study to other mentors who took their time to critic and
redirect our ways.
And above all, we are honored to dedicate this study to our Almighty
God, all of this wouldn’t be fulfilled without his guidance.
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TABLE OF CONTENTS
Cover Page…………………………………………………………………………………..…….……i
Approval Sheet…………………………………………………………………………………..……ii
Acknowledgement……………………………………………………………………………..……iii
Dedication…………………………………………………………………………………………....…iv
Table of Contents………………………………………………………………………………....…v
List of Tables and Figures…………………………………………………………………….…vi
Introduction……………………………………………………………………………………………10
Vision ……………………………………………………………………………………………..11
Mission………………………………………………………………………………………….…11
Objectives…………………………………………………………………………………….….12
Core Values……………………………………………………………………………………..12
Profile of the business…………………………………………………………………….…13
Business Logo………………………………………………………………………………..…14
Tagline……………………………………………………………………………………..…....15
Executive Summary………………………………………………………………………..…15
Marketing Aspect……………………………………………………………………………………
Market Research……………………………………………………………………………… 16
Market Research Questionnaire…………………………………………………………..16
Supply……………………………………………………………………………………………..29
Target Market……………………………………………………………………………….….30
Competitor Analysis……………………………………………………………………….….30
Marketing Strategies……………………………………………………………..……………...…...33
Product Strategy………………………………………………………………………………..…...33
Pricing Strategy ………………………………………………………………………………………36
Projected Sales………………………………………………………………………………..……..…38
v
Place Strategy…………………………………………………………………………………….……38
Distribution Process …………………………………………………………………………….....39
Promotional Strategies…………………………………………………………………………..…40
Operational Aspect……………………………………………………………
Location of the Business……………………………………………………………..…..…….…42
Vicinity Map………………………………………………………………………………..…43
Property, Plant and Equipment………………………………………………………….………44
Plant/Store Lay-out…………………………………………………………………………….……44
List of All Equipment and their Costs……………………………………….………44
List of All Supplies and their Costs…………………………………………….….…45
Pre-operational Activities and Expenses……………………………………………...…….45
Production and Operation Procedures……………………………………………………….46
Acquisition…………………………………………………………………………………..…………46
Material Preparation and Process…………………………………………………………..…47
Production Plan…………………………………………………………………..………..47
Direct Material Budget…………………………………………………………………..……..…48
Sales Flowchart………………………………………………………………………………..…….49
Production Schedule……………………………………………………………………….…..50
Gantt Chart……………………………………………………………………………………….…..50
Manufacturing Overhead Budget………………………………………………………...53
Organizational Aspect………………………………………………………………………….…54
Legal Form of the Business…………………………………………………………….……54
Organizational Structure……………………………………………………………………..54
Job Description…………………………………………………………………………………..54
Job Specification…………………………………………………………………………….....55
Direct Labor Budget……………………………………………………………………………56
Contingency Plan……………………………………………………………………………....57
vi
Financial Aspect…………………………………………………………………………………….…58
Projected Statement of Financial Performance…………………………………………58
Projected Statement of Cash Flows…………………………………………………………59
Projected Statement of Financial Position……………………………………………..…62
Projected Statement of Changes in Equity…………………………………………….…64
Notes to Financial Statements……………………………………………………………..…66
Appendices…………………………………………………………………………………………..…73
Curriculum Vitae…………………………………………………………………………..………73
SWOT Analysis……………………………………………………………………………..…..…80
Partnership Agreement…………………………………………………………………….……81
List of Tables and Figures
Tables
Table 1(Business Profile)…………………………………………………………………………13
Table 2(Total Supply)………………………………………………………………………….….29
Table 3(Direct Competitors)………………………………………………………………….…30
Table 4(Indirect competitors)……………………………………………………………..…..31
Table 5(Price of Ingredients)……………………………………………………………….….37
Table 6(Projected Sales)………………………………………………………………………...38
Table 7(List of all equipment and its cost)………………………………………………..44
Table 8(All supplies and its cost)………………………………………………………………45
Table 9(Pre-operational expenses)……………………………………………………….….45
Table 10(Direct Material Budget)………………………………………………………..……48
Table 11(Production Schedule)…………………………………………………………………50
Table 12(Gantt chart)……………………………………………………………………….…….50
Table 13(Factory overhead budget)…………………………………………………..…....53
vii
Table 14(Direct Labor Budget)……………………………………………………..…..…..56
Table 15 (Statement of Financial Performance)………………………..………….….58
Table 16(Statement of Cash Flow)………………………………………………………...59
Table 17(Statement of Financial Position)………………………………….………..….62
Table 18(Statement of Changes in Equity)………………………………….……….….64
Table 19(SWOT ANALYSIS)……………………………………………………….………….80
Figures
Figure 1(LOGO)………………………………………………………………………..…………14
Figure 2(PD According to Willingness)…………………………………………..……...18
Figure 3(PD According to Age)……………………………………………………..………19
Figure 4(PD According to Price) ……………………………………………..……………20
Figure 5 (PD According to Variants) ………………………………………….…….……21
Figure 6(PD According to Packaging) ……………………………………..……..….…22
Figure 7(PD According to Place) ……………………………………………...…..…..…23
Figure8(PD According to Appearance) …………………………………………..….…24
Figure 9(PD According to Time) ……………………………………………..……..……25
Figure 10(PD According to Volume in Buying) ………………………..…………….26
Figure 11(PD According to Packs customers can consume)……………….……27
Figure 12(PD According to willing to order) ………………………………..…....…28
Figure 13(Picture of the product) …………………………………………….…………34
Figure 14(Place Strategy) ……………………………………………………….…………39
Figure 15(Distribution process) ……………………………………………….…………39
Figure 16(Tarpaulin) ………………………………………………………………….…..…41
Figure 17(Flyers) ………………………………………………………………………...……42
Figure 18(Vicinity Map) …………………………………………………………….….……43
Figure 19(Store Layout) …………………………………………………………….…..…44
viii
Figure 20(Acquisition Flow Chart) …………………………………………..…………46
Figure 21(Sales Flowchart) …………………………………………………………….…49
Figure 22(Organizational Structure) ……………………………………………..……54
ix
INTRODUCTION
Oranges are highly valued for their vitamin C content. It is a primary source of
vitamin C for most Americans. This wonderful fruit has more to offer nutritionally than
just this one nutrient. When we eat oranges, we just throw the peels without knowing
the benefits of it. Orange peels are rich in Vitamin C. Orange peels are rich in dietary
fibers. These fibers help in eliminating toxins and other wastes.
Proper candied fruit is indeed addictive – fragrant, intense and not plastic as the
cheap supermarket variety. So, instead of throwing the peels or the skin of the orange
fruit, Treats’ and Candeez will come up with their innovative product which is the
Sweetened Arancia. Arancia is the Italian word for orange. It is made by boiling thinly
sliced orange peels in sugar and water. Sweetened Arancia are a terrifically vibrant and
delicious. Bright golden slivers of sugar-coated orange peels taste as wonderful as they
look, and bring some impressive flair to nearly any drink or dish.
This easy recipe makes the BEST, sweetest orange peel candy, without all the
fuss. The pieces are soft and perky, with just the right hint of chewiness and light,
sugary crunch. Eat right homemade candies out of the container as a special treat, or
serve Sweetened Arancia as a garnish on desserts and drinks.
These are undoubtly consumed the most by everyone in our country. In addition,
as consumers demand healthier versions of existing sweet snacks, players in the
industry are expected to introduce a wider variety of product because they can feel the
sweetness and happiness in it.
Over and above,Treatz and Candeez food production line of business is a

profitable industry and it is open for any aspiring entrepreneur to come in and establish
his or her business, you can choose to start on a large scale with several outlets in key
places all across the Philippines.
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Vision
Treatz and Candeez aims to be the one of the premier entity in making a
unique and satisfying healthy snack on the whole region. It intent to be the one of
primary choice of the customers.
Mission
Treatz and Candeez mission is to serve high quality products at a great value. It
is passionate in attaining quality in both its craft and product hence satisfying its
customers, proponents and employees.
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OBJECTIVES
To achieve the mission and vision, Treatz and Candeez is committed to make
everyday foods in extraordinary ways that satisfy the cravings of customers. The
business are purposes to:
 To run a profitable operation, this typically means increasing revenue while
limiting expenses.
 To increase sales by 30% on the succeeding year of operation.
 Reducing customer’s food at a great value enable the customers to satisfy their
wants.
 Conduct continuous research activities on customer preferences, product,
innovative, and market penetration.
 To provide customers with affordable products profitably.
 Practice sustainable development
 To have the world renowned healthy and delicious Sweetened Arancia product
produced.
CORE VALUES
Cleanliness- The business guarantee that facilities and equipment will be kept clean and
presentable.
A will to Win- The business exhibit a strong win to win in the marketplace and in every
aspect of our business.
Noteworthy - The business wants to have a desirable and noticeable new product to be
offered in the market.
Detectable - The business ensures to provide a satisfying product for their respected
customers.
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Yearning- The business will make sure that customer will be longing for the product
produced
Table 1. Business Profile
BUSINESS PROFILE
NAMEOF Treatz and Candeez

BUSINESS
BUSINESS International School of Asia and the Pacific –

ADDRESS
NATURE OF Food Industry

BUSINESS
INITIAL Php 300, 000

CAPITALIZATION
FORM OF LLC(Limited Liability Company)

BUSINESS
STORE MANAGER Krystal Badal
CONTACT NUMBER +63 997 836 4418
NAME OF THE DELA CRUZ, PRECIOUS

PARTNERS
LADDARAN, DAPHNE
PARAS, NICOLE
ULTU, CRYSTEL JOYCE
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BUSINESS LOGO
The logo explains the delicious product with the product name "sweetend arancia".
Oranges is the world's most popular fruits, as they're both tasty and nutritious. They
are a good source of vitamin c not just inside also the peel. In the texture symbolizes
the delicious but affordable product they have, not just for kids but also to adults. The
business name also symbolizes that when you eat their product you will surely come
back and never forget it.
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TAGLINE
“The sweet that speaks”
Witness the sweetness that will surely last in your mouth. Learn how to deal with
a unique taste of orange peel dipped in a boiled sugar. A fresh and mouthwatering food
that will surely be on craze. Aside from it is delightful, it is also affordable for the
potential market to patronize it. This comes with a great experience since this kind of
food was too rare and full of curiosity. Consumers will definitely try it due to its aroma,
different taste and unique blend of sweetness. Taste the timeless combination of food
that you will encounter once in a blue moon.
EXCECUTIVE SUMMARY
Proper candied fruit is indeed addictive – fragrant, intense and not plastic as the
cheap supermarket variety. So, instead of throwing the peels or the skin of the orange
fruit, Treats’ and Candeez will come up with their innovative product which is the
Sweetened Arancia. Arancia is the Italian word for orange. It is made by boiling thinly
sliced orange peels in sugar and water. Our product is surely made from high quality
ingredients. Treatz and Candeez aims to provide sweets craving customers with a
satisfactory level that they need. Treatz and candeez goal is to become the number one
choice to a place or communities that we were intend to retail our products. We are set
to retail a wide range of candies. Treatz and Candeez will also ensure that we hold
ourselves accountable to the highest standards by meeting our customers' needs
precisely and completely. This easy recipe makes the BEST, sweetest orange peel
candy, without all the fuss. The pieces are soft and perky, with just the right hint of
chewiness and light, sugary crunch. Eat right homemade candies out of the container
as a special treat, or serve Sweetened Arancia as a garnish on desserts and drinks.
15
Market Research
A survey was conducted by the proponents to have a good picture of the market
situation of the product Sweetend Arancia to online users via online platforms. Online
survey-questionnaire was the instrument used to conduct the said research floated
randomly. Convenience sampling is use where sample is taken from a group of people
easy to contact or reach. It is a method adopted by the proponents to collect market
research data from a conveniently available pool of respondents and will serve as
representative of the population. The proponents used convenience sampling technique
to reach the 140 respondents as sample size from 28 municipalities.
Market Research Questionnaire
Name :( Optional) ____________________________ Age: ____

Strand/Year/Section:_________________
1. Are you willing to try the product (Sweetend Arancia)?
Yes No
2. How much you are willing to pay for Sweetend Arancia?
10-15 116-20 21-25
3. Which variant do you prefer?
Normal Flavour
Flavoured
4. Which packaging do you prefer?
Mini paper plate
Plastic wrap
Paper bag
5. Where do you usually buy Sweetend Arancia?
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Convenience Store Others, please specify___________

School Canteen
6. How do you find the appearance of the product?
Very Satisfactory
Satisfactory
Good
Needs Improvement
7. Among the choices, when do you prefer eating Sweetend Arancia?
Snack
Dessert
Others, please specify________
8. How many Sweetend Arancia you can consume for a week?
1 to 2 packs 5 to 6 packs
3 to 4 packs
9. Which do you prefer in terms of buying?
Per piece Per pack
10. Are you willing to order the product (Sweetend Arancia)?
Yes No
17
Key findings include:
FIGURE 2:
Percentage Distribution According to Willingness to try the product
Willingness
Yes
100%
The pie shows the percentage of the respondents who are willing to try the product. It
shows that 100% of the respondents want to try the product.
Overall, it is clear that the demand for the product is high which is good for the
business.
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FIGURE 3:
Percentage Distribution According to Age
AGE
25 and above 10 to 15
20-25 5% 7%
12%
15 to 20
77%
The pie shows the percentage distribution of the respondents according to Age. It
shows that 76% of the respondents are ages 15-20 and only 5% of them are 25 and
above.
Overall, it is clear that the most respondents who are willing to try the product has ages
15-20.
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FIGURE 4
Percentage Distribution according to Price
PRICES
21-25, 6.40%
16 to 20;
22.70%
10 to 15;
70.90%
It shows in the graph that 70.90% of the repondents choose to pay Sweetend Arancia
and 6.40% for P21-P25.
Therefore, most of the respondents choose to pay Sweetend Arancia the with the price
of P10-P15.
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FIGURE 5
Percentage Distribution According to Variants
VARIANT
Flavored(with
chocolate syrup);
44.40%
Normal Flavor;
55.60%
The graph shows the variants preferred by the respondents. It shows that 55.60% of
the respondents prefer the normal flavor of Sweetend Arancia and the rest prefer
flavored Sweetend Arancia with chocolate syrup.
This help the proponents to determine what to produce more because of the demand of
the consumers.
21
FIGURE 6
Percentage Distribution According to Packaging
PACKAGING
Paper bag
25%
Mini Paper
plate
46%
Plastic
Wrap
30%
The above illustration shows the percentage distribution according to packaging. 46%
of the respondents prefer mini paper plate and 25% chose Paper Bag.
This reflects that the respondents prefer mini paper plate as the packaging of the
product.
22
FIGURE 7
Percentage Distribution According to Place where they usually buy Sweetend

Arancia
PLACE Con-
ve-
nience
Store
18%
Canteen
19%
Others
63%
The pie chart above shows the Percentage Distribution of where the customers usually
buy Sweetend Arancia. It reflects that 19% of the respondents usually buy in the
canteen and 63% choose others.
Hence, it can be inferred that the Sweetend Arancia is usually bought in the other
places maybe at the grocery store and other markets.
FIGURE 8
Percentage Distribution According to Appearance
23
APPEARANCE
Needs Improvement
Good 1%
18%
Very Satis-
factory
47%
Satisfactory
35%
The figure above shows the percentage distribution according to the appearance of the
product. It shows that 47% of the respondents see the product as Very Satisfactory and
only 1% of perceived the appearance of the product Needs Improvement.
This will help the proponents markets its product because of its very satisfactory
appearance.
FIGURE 9
Percentage Distribution According to Time
24
TIME
Others
6%
Snack
39%
Dessert
55%
This figure illustrates the time that the respondents want to purchase the product. 55%
of them prefer to purchase at dessert time and 6% of them prefer it in some other
time.
This directly implies that the product would be better sold on dessert time.
FIGURE 10
Percentage Distribution According to Volume in buying
25
VOLUME IN BUYING
Per piece
6%
Per pack
94%
The figure above illustrates the percentage distribution of the respondents Volume in
Buying.
It reflects that 94% of the respondents prefer to buy Sweetend Arancia per pack while
only 6% prefer to buy it per piece. Hence, it is rendered strategic if the proprietors
chose to sell Sweetend Arancia per pack.
FIGURE 11
26
Percentage Distribution According to packs that respondents can consume in

a week
PACKS
5-6 Packs
6%
3-4 Packs
23%
1-2 Packs
71%
Figure 10 illustrates the number of Sweetend Arancia the respondents can consume.
71% of the respondent states that they can consume 1-2 packs of Sweetend Arancia
and 6% chose 5-6 packs.
Hence, it implies that most of the respondents can consume 1-2 packs Sweetend
Arancia in a week.
FIGURE 12
27
Percentage Distribution According to respondents who are willing to order
ORDER
Undecided
18%
Yes
82%
Figure 11 illustrates those respondents who agree to order Sweetend Arancia. 84.4%
confirm to order and 17.6% of them are undecided.
This helps the proponents to know how many packs of Sweetend Arancia will prepare.
SUPPLY
28
Sweetened Arancia is considered as enjoyable, convenient, and affordable

product with its own unique characteristics that differ from a country to another.
Projected Production Schedule for the year 2022-2025
TABLE 2
YEAR TOTAL SUPPLY
2022 25,920
2023 40,320
2024 54,720
2025 69,120
COMPUTATIONS:
Total number of units produced per day × (days of operation per week) ×
(weekly operation per month) × (monthly operation per year)
2022 SUPPLY: 90 X 6 X 4 X 12 = 25,920
2023 SUPPLY: 140 X 6 X 4 X 12 = 40,320
2024 SUPPLY: 190 X 6 X 4 X 12 = 54,720
2025 SUPPLY: 240 X 6 X 4 X 12 = 69,120
Target Market
29
Treatz and Candeez will mainly focus on online users who wishes o try our
unique product, Sweetened Arancia. The proponents chose online users as their primary
target market due to their belief that such targets are known for their curiousity to try
new and different products and is applicable in today’s situation where face to face
marketing is prohibited .
Competitors Analysis
The competitors of Treatz and Candeez will be the online candy businesses. The direct
competitors are Candy store and Gummy store while the indirect competitors are SLA
Quest, Patchy, and Sticky bite.
Table 3. Direct competitors
Name of Competitors Candy Gummy Online

Online Store Store
Where the competitors Online Shop Online Shop

are located?
Competitors Monthly 45,000 30,500

Sales
Is the business owned General General Partnership

or in a partnership with Partnership
any other members?
30
Competitors Strengths Offers new Affordable price

and unique and constant
feature of quality product
product
Competitors Short life span Short life span

Weaknesses
What are the business Tarpaulin, Tarpaulin, Online

marketing activities? Online Flyers Flyers And Online
And Online Word of mouth
Word of
mouth
Who is the competitor’s Public Market Public Market and

source of supply for and Grocery Grocery Store
products? Store
Table 4. Indirect competitors
Name of SLA QUEST PATCHY STICKY BITE

Competitors
Where the
competitors are
ONLINE FOOD ONLINE FOOD ONLINE FOOD
located?
SHOP SHOP SHOP
Competitors Monthly
Sales
31
P 80,000.00 P 100,000.00 P 75,000.00
Is the business
owned or in a
General General Partnership General Partnership
partnership with any
Partnership
other members?
Competitors They have large They have large They have large
Strengths number of number of number of
customers and customers and customers and
their business is their business is their business is
known already. known already. known already.
Competitors Most of their Most of their Most of their

Weaknesses products can be products can be products can be
found anywhere found anywhere found anywhere
and easy to copy. and easy to copy. and easy to copy.
What are the Tarpaulin, Online Tarpaulin, Online Tarpaulin, Online

business marketing Flyers And Online Flyers And Online Flyers And Online
activities? Word of mouth Word of mouth Word of mouth
Who is the
competitor’s source
Public Market Public Market Public Market
of supply for
products?
MARKETING STRATEGIES
32
PRODUCT STRATEGY
The business intends to manufacture Sweetend Arancia, it is a unique type of

sweet candy that is really different from its traditional one. Sweetend Arancia is an
improved and healthier variation kind of candy. The product is made mainly with the
peels or skins of the oranges boiled with sugar and water. The product will be available
in every pack. Treatz and Candeez believed to provide health benefits or important
features like:
Oranges
 Protects your cells from damage

 Helps your body make collagen, a protein that heals wounds and gives you
smoother
 Makes it easier to absorb iron to fight anemia
 Boosts your immune system, your body's defense against germs
 Slows the advance of age-related macular degeneration (AMD), a leading cause
of vision loss
 Helps fight cancer-causing free radicals
When you're feeling anxious, vitamin C can also lower your levels of
the stress hormone cortisol and your blood pressure.
Sugar
 Your body needs sugar for strength and energy.

 Your brain cannot function without sugar. Do you know why you have blackouts?
It is because the sugar supply to your brain is cut off. So the health benefits of
33
sugar include the proper functioning of your brain. However too much sugar has
bad effects on your brain so always have it in moderation.
 Cures Depression. Sugar is an instant cure for depression. Sugar gives you a
'high'. That is why they say that chocolate can help you heighten your mood.
Sugar makes you feel good about yourself. But mind you, this 'high' is always
short lived and you might end up getting addicted to it.
Figure 13.Picture of the product
In making the product, there are plenty of utensils to be utilized such as the
following:
 Sauce pan
 Mixing bowl
34
 Measuring cup
 Measuring spoon
 Knife
 Chopping board
 Bowl
Ingredients:
 5 Oranges
 1 kl. White sugar
 water
Procedures
1. Mise’ en place.(prepare everything that is needed)
2. To start with, peel your oranges. The easiest way to do this, is to use a
sharp knife to cut out the orange skin. Slice off the top of the orange, and
then cut the skin deep enough to get both the orange rind and the white
pith, but without the orange pulp inside.
3. The next process is the slicing of the peels. Slice them into thin strips
about 1mm to 2mm.
4. Once the orange peels are ready, fill water in a small pot and boil it. Add
the sliced peels and cook them over low heat for about 10 minutes. Drain
the water.
5. Next, measure the sugar into a medium-sized pot. Add equal amount of
water and heat it up over medium heat until the sugar dissolves.
35
6. Add the drained peels and reduce the heat to low. Cook them in the syrup
for about 10 minutes.
7. Once the peels are cooked, drain the syrup. Leave the candied peels in the
strainer for 5 to 10 minutes to allow the excess syrup to drain off before
coating them with sugar.
8. For the sugar coating, fill a small bowl with granulated sugar. Dip the
candied orange peels into the sugar. The best way to do this is with a fork.
You need not dip the peels one by one, you can do them in batches.
9. Remove the sugar-coated candied orange peel to a parchment-lined tray

and let them dry in a cool dry place for about 30 minutes. And they are
ready to be enjoyed!
PRICING STRATEGY
Treatz and Candeez will consider both internal and external factors in
setting the price of its product. It will consider the production cost as well as the selling
price of the competitors. Treatz and Candeez will use the cost -based pricing strategy.
Sweetend Arancia prepared ingredients in making the product:
Table 5. Price of the Ingredients
INGREDIENTS MEASUREMENTS PRICE/UNIT
Oranges 5 pieces 60
White Sugar 1/2 kl. 24

36
TOTAL 84
Production expense – Php 84
Total packs produced – 12 packs
Price per unit – Php 7
Mark Up = 75%
Final Price = Total Cost + Mark Up
= 7 + (7 x 75%)
= Php 12.25
Final price= Php13.00
The proponents will sell the product at an introductory price of Php13.00.
Table 6. Projected Sales
PROJECTED SALES (VOLUME AND VALUE)
37
Year 1 Year 2 Year 3 Year 4
Planned 25,920 40,320 54,720 69,120

Sales in
Volume
X Selling P13.00 P13.00 P13.00 P13.00

Price per
Unit
Total Sales P336,960 P524,160 P711,360 P898,560
PLACE STRATEGY
Because of the corona virus, it is implemented to work from home and prohibit
face to face production of product. So the proponents chosen home-based as their
place strategy. The production process will take place in their own houses.
Figure 14. Place Strategy
38
DISTRIBUTION PROCESS
Figure 15
Treatz and Candeez will distribute their products to their online end-users, there
will be an ordering process online and the delivery man will be the one to disseminate
their product.
39
PROMOTIONAL STRATEGIES
To bring Treatz and Candeez into the consciousness of the target market, the
proposed business will use:
A. Social Media
This promotional tool will be used by the business partners because Social Media
Marketing is a powerful way for all sizes to reach prospects and customers, this can
create an opportunity to reach a wide range of customer. The Facebook page
(@treatzandcandeezofficial), Instagram (@treatzandcandeezofficial)) will partners own
social media accounts to promote and create more awareness to the customers. This
will bring remarkable success to the business and through this social media accounts, a
greater customer can be accumulated since majority of the people have their social
media accounts and have an internet access.
B. Word of Mouth
The partners will also utilize the word of mouth marketing tool to effectively build
a customer base because this is an organic way of spreading information which uses
components of viral marketing it spreads by more natural channels. Through this
strategy, customers will freely get advertised by our product. This implies a no cost of
promotion and can easily reached and gave awareness to the target market about the
product.
40
C. TARPAULIN
Print Media is also a great way to promote products especially to those people who
don't have an access to the internet. Treatz and Candeez plans to produce at least six
tarpaulins to begin in order to introduce the product to the ideal costumers near its
market.
D. PERSONAL SELLING
Help us to convince the customers in buying a product. It is a promotional

method which uses a salesperson’s skills and abilities in an attempt to make a sale.
41
E. FLYERS
This promotional tool will use because it is a great way to advertise the product
and reach the targeted audience. Because of distribution ways, flyers can be a great
platform to persuade customers towards buying the product.
OPERATIONAL ASPECT
LOCATION OF THE BUSINESS
The proposed business will be located in International School of Asia and the
Pacific in the new building area. However, the proponents consider the COVID-19
pandemic so the production of the product is in their respective houses.
42
Vicinity Map
43
PROPERTY, PLANT AND EQUIPMENT
STORE LAY-OUT PERSPECTIVE
Table 7. TREATZ AND CANDEEEZ LIST OF ALL EQUIPMENTS AND THEIR COST
Equipments Quantity Unit Price Total Cost
Mini Refrigerator 1 Php 5,000.00 Php 5,000.00
Gas stove 1 Php 1,100.00 Php 1,100.00
TOTAL Php6,100.00
44
Table 8. TREATZ AND CANDEEZ LIST OF ALL SUPPLIES AND ITS COST
Utensils Units Price/unit Total Cost
Mixing Bowls 2 pieces 65/piece P130.00
Measuring spoon 1 set 35/set P35.00
Measuring cup 1 set 75/set P75.00
Knife 1 set 245/set P245.00
Chopping board 3 pieces 110/piece P330.00
Pan 1 piece 640/piece P640.00
Bowl 1 set 120/set P120.00
Apron 5 pieces 50/piece P250.00
Pot holder 3 pieces 10/piece P30.00
Hair net 8 pieces 15/piece P120.00
TOTAL Php1,975.00
TABLE 9 PRE-OPERATIONAL ACTIVITIES AND EXPENSES
Activity Cost
Market Research Php 500.00
Store Renovation Php 10,000.00
TOTAL Php 10,500.00
PRODUCTION AND OPERATION PROCEDURES
45
ACQUISITION FLOW CHART
Identify Identify Choose Purchase

Material suppliers best of raw Payment to
needed. supplier material/s supplier
In this acquisition flow chart, the first one we need to do is to distinguish all the
materials needed. You are going to list what materials you are going to use in order for
you to be able to make the product. After you distinguish the materials, you are going
to identify the suppliers in which you are going to find where to buy those materials
then after you had already know a lot of supplier, you are going to select the best
supplier. In selecting the best supplier, you are going to consider things like the price,
and the quality of the product they supply. Then after you choose, you are now going
to purchase the raw materials you will be needing and also to pay for those things that
you buy from the supplier.
Material Preparation and Process
1. Mise’ en place.(prepare everything that is needed)
2. To start with, peel your oranges. The easiest way to do this, is to use a
sharp knife to cut out the orange skin. Slice off the top of the orange, and
then cut the skin deep enough to get both the orange rind and the white
pith, but without the orange pulp inside.
46
3. The next process is the slicing of the peels. Slice them into thin strips
about 1mm to 2mm.
4. Once the orange peels are ready, fill water in a small pot and boil it. Add
the sliced peels and cook them over low heat for about 10 minutes. Drain
the water.
5. Next, measure the sugar into a medium-sized pot. Add equal amount of
water and heat it up over medium heat until the sugar dissolves.
6. Add the drained peels and reduce the heat to low. Cook them in the syrup
for about 10 minutes.
7. Once the peels are cooked, drain the syrup. Leave the candied peels in the
strainer for 5 to 10 minutes to allow the excess syrup to drain off before
coating them with sugar.
8. For the sugar coating, fill a small bowl with granulated sugar. Dip the
candied orange peels into the sugar. The best way to do this is with a fork.
You need not dip the peels one by one, you can do them in batches.
9. Remove the sugar-coated candied orange peel to a parchment-lined tray

and let them dry in a cool dry place for about 30 minutes. And they are
ready to be enjoyed!
47
Production Plan
Direct Material Budget
Table 10. Sweetend Arancia
Ingred Volu Cos Production Volume Total Cost

ients me t
/ /
Unit unit
2022 2023 2024 202 2022 2023 2024 2025

5
Orang ¼ of 3.75 2592 4032 5472 691 97200 151200 205200 259200
es the 0 0 0 20
piece
White 1/2 kl. 3.25 2592 4032 5472 691 84240 131040 177840 224640
Sugar 0 0 0 20
TOTAL 7 18144 282240 383040 483840

0
SALES FLOWCHART
48
A tten tio n
A tte n tio n N u rtu re

In ten t
A ttra ct In te re st C R M (C lien t rela ti o n sh ip
T u rn A tt ra cti o n In to m an ag em en t) to ex pa n d
(m arke tin g ) R ev en u e a n d exte n d
Exp a n d
In tern e t
M arke ti n g
49
In this sales flowchart, you’re going to find out how will you going to increase
your sales. What are the thing you are going to consider? First is attention, you are
going to attract their interest. In order for us to attract the interest of people, we are
going to make our product more presentable, high-quality food, new to their taste and
original. Then after getting their attention, we are going to turn this as revenue. We
should assure that they will be going to like the product we presented. And as time
goes by it should be expand wherein we are going to introduce it in the public in which
a lot of people should know and it will be done through promotion with the use of social
media,flyers,online advertising , television commercials and many more. It will be totally
adopt and accept by people. Until such time that you are going to nurture your client
relationship management with that you are going to have a good relationship with your
client which lead to loyal clients, positive word of mouth that increased sales and for
the product to be popular .That will start the business to be expanded and be more
successful.
Table 11. Production Schedule
TIME SCHEDULE ACTIVITIES PERSON-IN-CHARGE-SERVICE

STAFFS
8:00-8:30 am -OPENING TIME- -Assigned employees
8:30-12:00 pm -Business production -Assigned employees
12:00-1:00 pm -Lunch break -For all
50
1:00-3:30 pm -Continuation of business -Assigned employees

production
4:30-5:00 pm -CLOSING TIME- -Owners
Table 12. Gantt chart
GANTT CHART
ACTIVITIE Week Week Week Week Week Week Week Week

S 1 2 3 4 5 6 7 8
(Feb. (Feb. (Marc (Marc (Marc (Marc (April (April

h h 8- h h. 22- 12-
19- 23- 5-8)
11) 25) 15)
23) 27) 1-4) 15-
18)
Discussion
of the
proponents(
Idea
generation)
Develop a
Business
proposal
Canvass of
materials
needed
51
Look for the

location of
Business
Finding for
suppliers
Finding for
Suppliers
Purchase of
Equipment
& supplies
Installation
of new
Equipment
Pre-testing
of
machineries
Interior
design of
the business
Registration
of the
business
52
Recruitment
and training
Promotional
Activities
Begins
Start of
Business
Operation
In starting up the business, the proponent starts to generate an idea and

developed the business plan for week 1 the allotted time for it is 2 weeks to accomplish
the business plan and to generate ideas. For the second week, they will finalize the
business plan and start to canvas materials needed in constructing the business. Then
after that for week 3, the allotted task is to find the best location for the business and
proponents will start finding suppliers for the materials needed. For week 4, purchasing
and instalment of new equipment and supplies will be done and for week 5, they will
settled the instalment of the new equipment and supply and start to pre-test it ,to test
or check its proper function and also the quality. Then for week 6, planning for the
design of the ambience of the store will be done as the same with the proper
registrations of the business to be ready for opening. Then for week 7, they will start to
recruit and hire qualified employees (cashier and server) to serve for the business and
promotional activities to attract customers for the opening will begin. Then lastly week
8, this is the schedule planned opening of the Business.
53
Table 13 FACTORY OVERHEAD BUDGET
FACTORY OVERHEAD BUDGET
Rate Weekly Monthly Annual Overhead Cost

Overhead Overhead
2022 2023 2024 2025
Electri 400 100 400 4800 5040 5292 5556

city
/mo.
Water 200 50 200 2400 2520 2,646 2,778
/mo.
Rent 2,000 500 2,000 24,000 24,000 24,000 24,000
/mo.
TOTA 862.5 3,450 31200 31560 31938 32334

L
LEGAL FORM OF THE BUSINESS
The proposed business TREATZ AND CANDEEZ will adopt the Limited Liability
company as a form of ownership wherein the proponents agreed to contribute their
resources in a common fund. The profit or losses will be distributed to the partners
according to their capital contribution. The partnership consists of five (5) who will
contribute/s Php60, 000.00 as initial investment to come up with the initial capitalization
needed that is Php300, 000.00.
54
TREATZ AND CANDEEZ
ORGANIZATIONAL STRUCTURE
MANAGER
CASHIER SERVER
5.2.1 Job Descriptions
 Manager
- Administers the entire business operation.
- Plans and promotes the daily schedule of employees and the business, interview,
hire, and coordinate employees, create and maintain budgets.
- Executes long-term business strategy and creates mission, vision and objective
of the business.
- Monitors the stability and develops the quality of the service by ensuring the
quality of the product and training the employees.
- Ensures that the business is either stable or growing .
- Develop function roles and carry-out day-to-day operations .
- Manage stocks and control that the inventory records are accurate.
- Heads the planning of future actions and decision making.
 CASHIER/SERVER
- Held accountable in handling, obtaining and converting raw materials into the
finish product.
55
- Organizes and maintains order in the production area.

5.2.2 JOB SPECIFICATION
 Manager:
- Male or Female
- At least 25-40 years’ old
- Graduate of business related course
- Better than average written and spoken communication skills
- Has a knowledge and experience in business, supervision and management.
- Has knowledge of the function, operations and mission of the specific
department.
 CASHIER/SERVER
- Male or Female
- At least 21-35 years’ old
- Has knowledge of supplies, equipment and/or services ordering and inventory
control.
- Skill in cooking and preparing a variety of foods
- Knowledge of food preparation and presentation methods, technics and quality
standards.
Table 14 Direct Labor Budget
Pers No. Rate/ Week Monthl Annual Labor Cost

on of Produc ly y Cost
2022 2023 2024
Perso Cost
Nel tion
nnel 2025
56
CAS 2 300.00 1800 7200 86400 86400 86400 86400

HIE
R/
SER
VER
TOT 300.00 1 7 200 8640 86400 86400 86400

AL 800 0
Contingency Plan
A contingency plan is a plan devised for an outcome other than in the usual plan.
It is often used for risk management for an exceptional risk that, though unlikely, would
have catastrophic consequences.
As our product Sweetened Arancia will not meet or surpass the customer's
satisfaction or expectation. We can substitute Orange Leche Flan. Orange Leche Flan is
also made up of Orange, but in different way of cooking and it has different ingredients.
We decided to make this product as our alternative product because of its ingredients
that have high nutrients. Orange as an excellent source of the antioxidant vitamin C,
oranges may help combat the formation of free radicals that cause cancer. Oranges
contain no sodium, which helps keep a person below their daily limit. On the other
57
hand, a cup of orange juice can boost daily potassium intake by 14%. Oranges are a
good source of fiber and potassium, both of which can support heart health. Consuming
enough vitamin C can help a person maintain skin health and appearance. Vitamin C
contributes to collagen production. Collagen supports the skin, promotes wound
healing, and improves skin strength. Eggs are a very good source of inexpensive, high-
quality protein. More than half the protein of an egg is found in the egg white, which
also includes vitamin B2 and lower amounts of fat than the yolk. Eggs are rich sources
of selenium, vitamin D, B6, B12 and minerals such as zinc, iron and copper. Aside from
those highly nutritious ingredients that will give us benefits, its appearance also attracts
the customers because of its eggy and gelatin-like appearance.
FINANCIAL ASPECTS
Table 14
TREATZ AND CANDEEZ
Statement of Financial Performance
58
For the Year Ended December 31, 2022-2025
2022 2023 2024 2025
Sales 336,960 524,160 711,360 898,560
Cost of 299,040 400,200 501,378 602,574

Production
Gross Profit 37,920 123,960 209,982 295,986
Operating
Expenses:
Pre- 10,500.00 - - -
operational
Expense
Advertising 180 180 180 180

Expenses
Business 5 300 500 500 500

Permits and
Licenses
TOTAL 15980 680 680 680

OPERATING
EXPENSE
NET INCOME 21,940 123,280 209,302 295,306

BEFORE TAX
59
NET INCOME 3356.82 18861.84 32023.206 45,181.818

TAX (15.3%)
NET INCOME 18,583.18 104,418.16 177,278.794 250,124.182

AFTER TAX
Statement of Cash Flows
Table 16
TREATZ AND CANDEEZ
Statement of Cash Flows
2022 2023 2024 2025
Operating
Activities:
Cash received 336,960 524,160 711,360 898,560

through
operations
60
Manufacturing 298,852.5 400,012.5 501,190.5 602,386.5

Costs Less
Depreciation
Payment for 15980 680 680 680

Operating
Expenses
Payment for 3356.82 18861.84 32023.206 45,181.818

taxes
Total Outflow 318,189.32 419,554.34 533,893.706 648,248.118
Net Cash 18,770.68 104,605.66 177,466.294 250,311.882

Provided by
Operations
Investing
Activities:
Purchase of (8 075) - -
Utensils &
-
Equipment
Net Cash Used (8 075) - - -

for Investing
Activities
61
Financing
Activities:
Capital 300 000 - -

Investment
-
Withdrawals (5 000) (7 500) (10 000) (12 500)
Net Cash 295,000 (7 500) (10 000)

Provided (Used)
(12 500)
for Investing
Activities
Net Increase In 305,695.68 97,105.66 167,466.294 237,811.882

cash
Add: Beginning - 305,695.68 402,801.34 570,267.634

Balance
Ending Cash 305,695.68 402,801.34 570,267.634 808,079.516

Balance
Statement of Financial Position
Table 17
TREATZ AND CANDEEZ
Statement of Financial Position
62
As of December 31, 2022-2025
2023 2024
2022 2025
Asset
Current Asset
Cash 305,695.68 402,801.34 570,267.634 808,079.516
Total Current 305,695.68 402,801.34 570,267.634 808,079.516

Asset
Non-Current
Asset
Utensils 1,975 1,975 1,975 1,975
Equipment 6 100 6 100 6 100 6 100
Accumulated (187.5) (375) (562.5)

Depreciation
(750)
Total Non- 7887.5 7 700 7512.5 7325

Current Asset
Total Assets 313,583.18 410,501.34 577,780.134 815,404.516
Liabilities and
Equity
Liabilities - - - -
63
Equity 313,583.18 410,501.34 577,780.134 815,404.516
Total Liabilities 313,583.18 410,501.34 577,780.134 815,404.516

and Equity
Statement of Changes in Equity
Table 18
TREATZ AND CANDEEZ
Statement of Changes in Equity
2022 2023 2024
2025
Beginning - 313,583.18 410,501.34 577,780.134

Balance
ADD
Investment
Ultu, 60 000.00
Capital
64
DelaCruz, 60 000.00
Capital
Badal, 60 000.00
Capital
Paras, Capital 60 000.00
Laddaran, 60 000.00
Capital
Total 300,000.00
Investment
ADD:
Income 18,583.18 104,418.16 177,278.794 250,124.182
LESS:
Withdrawal (5 000) (7500) (10 000)
(12 500)
TOTAL 313,583.18 410,501.34 577,780.134 815,404.516

CAPITAL
NOTES TO FINANCIAL STATEMENTS
NOTE 1: Sales Budget
65
Sales Budget
2022 2023 2024 2025
Units 25,920 40,320 54,720 69,120

Sold/kg
Unit Php 13 Php 13 Php 13 Php 13

Price
Total 336,960 524,160 711,360 898,560

Sales
NOTE 2: Cost of Manufacturing
Cost of Manufacturing
2022 2023 2024 2025
Direct Materials P181,440 P282,240 P383,040 P483,840
(Table 8)
Direct Labor P86400 P86400 P86400 P86400
(Table 15)
Factory P31,200.00 P31,560.00 P31,938.00 P32,334.00

Overhead
66
(Table 14)
Total P299,040 P400,200 P501,378 P602,574
NOTE 3: Advertising Expense
YEAR 1 YEAR 2 YEAR 3 YEAR 4
Advertising 180 180 180 180

Expense/s
Total 180 180 180 180
NOTE 4: Business Registration and Permit
Business Registration and Permit Year 1 Year 2 Year 3 Year 4
Barangay clearance 150 - - -
Business permit (barangay) 300 - - -
Business tax (local tax) 500 - - -
Permit fee-Mayor permit 850 - - -
Fire safety 1 000 - - -
Sanitary inspection 1 500 - - -
BIR 500 500 500 500
67
SEC 500 - - -
Total 5 300 500 500 500
NOTE 5: PRE-OPERATIONAL EXPENSES
PRE-OPERATIONAL EXPENSES
Activity Cost
Market Research Php 500.00
Store Renovation Php 10,000.00
TOTAL Php 10,500.00
NOTE 6: Investments
Investment
Ultu, Capital P60,000.00
DelaCruz, Capital P60,000.00
Badal, Capital P60,000.00
Paras, Capital P60,000.00
68
Laddaran, Capital P60,000.00
Total Investment P300,000.00
NOTE 7: Drawings
PARTNERS WITHDRAWAL
YEAR 1 YEAR 2 YEAR 3 YEAR 4
Ultu 1 000 1 500 2 000 2 500
DelaCruz 1 000 1 500 2 000 2 500
Badal 1 000 1 500 2 000 2 500
Paras 1 000 1 500 2 000 2 500
Laddaran 1 000 1 500 2 000 2 500
Total 5 000 7 500 10 000 12 500
NOTE 8: Equipments
Equipments Quantity Unit Total Salvage Life Depreciati

Price Cost Value Span on
Mini refrigerator 1 5,000 5,000 4,500 4 125
Gas stove 1 1,100 1,100 850 4 62.5
TOTAL 2 6,100 6,100 5350 8 187.5
69
NOTE 9: Accumulated Depreciation
YEAR 1 187.5 X 1 = 187.5
YEAR 2 187.5 X 2 = 375
YEAR 3 187.5 X 3 = 562.5
YEAR 4 187.5 X 4 = 750
NOTE 10: Production Plan
Ingred Volu Cos Production Volume Total Cost

ients me t
/ /
Unit unit
2022 2023 2024 202 2022 2023 2024 2025

5
Orang ¼ of 3.75 2592 4032 5472 691 97200 151200 205200 259200
es the 0 0 0 20
piece
White 1/4 kl. 3.25 2592 4032 5472 691 84240 131040 177840 224640
Sugar 0 0 0 20
70
TOTAL 7 18144 282240 383040 483840

0
NOTE 11: Direct Labor Budget
Pers No. Rate/ Week Monthl Annual Labor Cost

on of Produc ly y Cost
2022 2023 2024
Perso Cost
Nel tion
nnel 2025
CAS 2 200.00 1200 4800 57600 57600 57600 57600

HIE
R/
SER
VER
71
TOT 200.00 1 4800 5760 57600 57600 57600

AL 200 0
NOTE 12: FACTORY OVERHEAD BUDGET
FACTORY OVERHEAD BUDGET
Rate Weekly Monthly Annual Overhead Cost

Overhead Overhead
2022 2023 2024 2025
Electr 400 100 400 4800 5040 5292 5556

icity
/mo.
Wate 200 50 200 2400 2520 2,646 2,778

r
/mo.
Rent 2,000 500 2,000 24,000 24,000 24,000 24,000
/mo.
TOTA 862.5 3,450 31200 31560 31938 32334

L
Curriculum Vitae
Personal Information
72
Name: Crystel Joyce Ultu

Age: 17
Gender: F
Birthday: August 06, 2003
Nationality: Filipino
Civil Status: Single
Religion: Jehova’s Witnesses
Parents Name
Mother:Elma B. Ultu Occupation: OFW
Father: Rodolfo D. Ultu Occupation: Driver
Educational Background
LEVEL SCHOOL SCHOOL ADDRESS
Elementary Sisim Elementary School Sisim, Peñablanca,

Cagayan
Junior High school Cabbo National High school Cabbo, Peñablanca,
Cagayan
Senior High school International School of Asia Alimanao,
and the Pacific Peñablanca,Cagayan
Curriculum Vitae
73
Name: Precious Jem Delacruz

Age: 18
Gender: F
Birthday: November 06, 2002
Religion: Roman Catholic
Parents Name
Mother: Cherry C. Delacruz Occupation: Vendor
Father: Tirso B. Delacruz Occupation: vendor
Elementary Roxas Central School Rizal,Roxas,Isabela
Junior High school Roxas National High Facoma,Bantug,Roxas,Isabela

school
Senior High school International School of Alimanao,
Asia and the Pacific Peñablanca,Cagayan
74
Curriculum Vitae
Name: Krystal Faith Badal

Age: 18
Gender: F
Birthday: September 19, 2002
Religion: Iglesia Ni Cristo
Parents Name
Mother:Josephine C. Badal Occupation: OFW
Father:Mario A. Badal Occupation: Farmer/Driver
Elementary San Lorenzo Elementary San Lorenzo Lal-

School lo,Cagayan
Junior High school Logac National High school Logac Lal-lo,Cagayan

Curriculum Vitae
75
Name: Daphne Johannes D. Laddaran

Age: 17
Gender: F
Birthday: January 20, 2003
Parents Name
Mother: Judith D. Laddaran Occupation: Teacher
Father: Donald T. LAddran Occupation: none
Elementary Diosdado P. Macapagal 40 Victory Avenue,Tatalon,

Elementary School Quezon City
Junior High school Carlos L. Albert High school Brixton Hill,Brgy.
Santol,Quezon City
Curriculum Vitae
76
Name: Nicole Paras

Age: 17
Gender: F
Birthday: June 23, 2003
Parents Name
Mother: Maricon P. Paras Occupation: Housewife
Father: Marlon P. Paras Occupation: Seaman
Elementary Tuguegarao East Central Rizal’s Park Bagumbayan,

School Tuguegarao City
Junior High school University Of Saint Louis Ugac Sur,Tuguegarao City

77
STRENGTHS WEAKNESSES
•High quality of product •Lack of staff motivation and

commitment
•Customer-centric mindset across

all departments •Promote to new segment
•Skilled Staff •Use a new form of distribution to

reach new markets
•24/7 customer support available
•High loyalty and satisfaction

ratings
OPPORTUNITIES THREATS
Tabl
e 19
•New technology available in the •New competitors entering the
market market
•Increased partnerships
•Equipment breakdown
•Built out an online presence

including social media
•Changing consumer preference
78
•Few competitors in your area

•Negative reviews
PARTNERSHIP AGREEMENT
This Operating Agreement is made and entered into effective

__________________________(month, day, year), by among:
__________________________(member Full name), ___________________(member
Full name), (collectively referred to in this agreement as the “Members”).
ARTICLE I Company Formation
1.1 FORMATION. The Members have formed a Limited Liability Company

("Company") according to the laws of the state in which the Company was formed. This
operating agreement is entered into and effective as of the date it is adopted by the
members.
1.2 REGISTERED AGENT. The name and location of the Company’s registered agent
will be stated in the company’s formation documents.
79
1.3 TERM. The Company will continue perpetually unless, (a) Members whose capital
interest as defined in Article 2.2 exceeds 50 percent vote for dissolution; or (b) Any
event which causes the Company’s business to become unlawful; or (c) The death,
resignation, expulsion, bankruptcy, retirement of a Member or the occurrence of any
other event that terminates the continued membership of a Member of the Company;
or (d) Any other event causing dissolution of the Company under applicable state laws.
1.4 CONTINUANCE OF COMPANY. In the event of an occurrence described in

ARTICLE 1.4(c), if there are at least two remaining Members, those Members have the
right to continue the business of the Company. This right can be exercised only by the
unanimous vote of the remaining Members within ninety (90) days after the occurrence
of an event described in ARTICLE 1.4(c). If not exercised, the right of the Members to
continue the business of the Company will expire.
1.5 BUSINESS PURPOSE. The Company will conduct any lawful business deemed
appropriate in carrying out the company’s objectives.
1.6 PRINCIPAL PLACE OF BUSINESS. The Company’s principal place of business

will be stated in the formation documents, or as selected by the Managers.
1.7 THE MEMBERS. The name and residential address of each member are listed in
Exhibit 2 attached to this Agreement.
189 ADMISSION OF ADDITIONAL MEMBERS. Additional members may only be

admitted to the Company through a Certificate of New Membership issuance by the
company of new interest in the Company or as otherwise provided in this agreement.
ARTICLE II Capital Contributions
80
2.1 INITIAL CONTRIBUTIONS. The Members will initially contribute capital to the
Company, as described in Exhibit 3 attached to this Agreement. The agreed total value
of such property and cash is ____________________________.
2.2 ADDITIONAL CONTRIBUTIONS. Except as provided in ARTICLE 6.2, no

Member will be obligated to make any additional contribution to the Company's capital.
ARTICLE III Profits, Losses and Distributions 3.1 PROFITS/LOSSES. For financial
accounting and tax purposes, the Company's net profits or net losses will be determined
on an annual basis. These profits and losses will be allocated to the Members in
proportion to each Member's capital interest in the Company as set forth in Exhibit 2 as
amended and in accordance with Treasury Regulation 1.704-1.
3.2 DISTRIBUTIONS. The Members will determine and distribute available funds
annually or as they see fit. “Available funds” refers to the net cash of the Company
available after expenses and liabilities are paid. Upon liquidation of the Company or
liquidation of a Member's interest, distributions will be made in accordance with the
positive capital account balances or pursuant to Treasury Regulation 1.704-l(b)(2)(ii)(b)
(2). To the extent a Member has a negative capital account balance, there will be a
qualified income offset, as set forth in Treasury Regulation 1.704-l(b)(2)(ii)(d).
ARTICLE IV Management
4.1 MANAGEMENT OF THE BUSINESS. The Members holding a majority of the

capital interests in the Company, as set forth in Exhibit 2 as amended, may vote to elect
a Manager or Managers. One manager will be elected by the Members as Chief
81
Executive Manager. The Manager(s) may be a Member or Non-Member. The name and
residential address of each Manager is attached as Exhibit 1 of this Agreement.
4.2 MEMBERS. The liability of the Members will be limited according to state law.
Members that are not Managers will take no part in the control, management, direction,
or operation of the Company's affairs and will have no power to bind the Company in
legal agreements. The Managers may seek advice from the Members, but need not
follow such advice. No Member is an agent of any other Member of the Company, solely
by reason of being a Member.
4.3 POWERS OF MANAGERS. The Managers are authorized on the Company's behalf
to make all decisions as to (a) the sale, development, lease or other disposition of the
Company's assets; (b) the purchase or other acquisition of other assets; (c) the
management of all or any part of the Company's assets; (d) the borrowing of money
and the granting of security interests in the Company's assets; (e) the pre-payment,
refinancing or extension of any loan affecting the Company's assets; (f ) the
compromise or release of any of the Company's claims or debts; and, (g) the
employment of persons, firms or corporations for the operation and management of the
company's business. The Managers are further authorized to execute and deliver (a) all
contracts, conveyances, assignments leases, sub-leases, franchise agreements,
licensing agreements, management contracts and maintenance contracts covering or
affecting the Company's assets; (b) all checks, drafts and other orders for the payment
of the Company's funds; (c) all promissory notes, loans, security agreements and other
similar documents; and, (d) all other instruments of any other kind relating to the
Company's affairs.
4.4 CHIEF EXECUTIVE MANAGER. The Chief Executive Manager has primary
responsibility for managing the operations of the Company and for carrying out the
decisions of the Managers.
82
4.5 NOMINEE. Title to the Company's assets must be held in the Company's name or
in the name of any nominee that the Managers may designate. The Managers have
power to enter into a nominee agreement with any such person, and such agreement
may contain provisions indemnifying the nominee, except for his or her willful
misconduct.
4.6 COMPANY INFORMATION. The Managers must supply information regarding the
company or its activities to any member upon his or her request. Any Member or their
authorized representative will have access to and may inspect and copy all books,
records and materials in the Manager's possession regarding the Company or its
activities. Access and inspection of information will be at the requesting Member's
expense.
4.7 EXCULPATION. Any act or omission of the Managers, the effect of which may
cause or result in loss or damage to the Company or the Members, if done in good faith
to promote the best interests of the Company, will not subject the Managers to any
liability.
4.8 INDEMNIFICATION. The Company will indemnify any person who was or is a
party defendant or is threatened to be made a party defendant, in a pending or
completed action, suit or proceeding, whether civil, criminal, administrative, or
investigative (other than an action by or in the right of the Company) by reason of the
fact that the person is or was a Member of the Company, Manager, employee or agent
of the Company, or is or was serving at the request of the Company, for instant
expenses (including attorney's fees), judgments, fines, and amounts paid in settlement
actually and reasonably incurred in connection with such action, suit or proceeding if
the Members determine that the person acted in good faith and in a manner he or she
reasonably believed to be in or not opposed to the best interest of the Company, and
with respect to any criminal action proceeding, has no reasonable cause to believe his
83
or her conduct was unlawful. The termination of any action, suit, or proceeding by
judgment, order, settlement, conviction, or upon a plea of "no lo Contendere" or its
equivalent, does not in itself create a presumption that the person did or did not act in
good faith and in a manner which he or she reasonably believed to be in the best
interest of the Company, and, with respect to any criminal action or proceeding, had
reasonable cause to believe that his or her conduct was lawful.
4.9 RECORDS. The Managers must keep the following at the company’s principal
place of business or other location: (a) A current list of the full name and the last
known street address of each Member; (b) A copy of the Company’s Certificate of
Formation and Operating Agreement and all amendments; (c) Copies of Company's
federal, state and local income tax returns and reports, if any, for the three most recent
years; Operating Agreement - 4 www.northwestregisteredagent.com/ (d) Copies of the
Company’s financial statements for the three most recent years, if any.
ARTICLE V Compensation
5.1 MANAGEMENT FEE. Any Manager rendering services to the Company is entitled
to compensation proportionate with the value of those services.
5.2 REIMBURSEMENT. The Company must reimburse the Managers or Members for
all direct out-of-pocket expenses incurred by them in managing the Company.
ARTICLE VI Bookkeeping
6.1 BOOKS. The Managers will maintain a complete and accurate accounting of the
Company's affairs at the Company's principal place of business. The managers may
select the method of accounting and the company's accounting period will be the
calendar year.
84
6.2 MEMBER'S ACCOUNTS. The Managers must maintain separate capital and
distribution accounts for each member. Each member's capital account will be
determined and maintained in the manner set forth in Treasury Regulation 1.704-l(b)(2)
(iv) and will consist of his or her initial capital contribution increased by: (a) Any
additional capital contribution made by the member; (b) Credit balances transferred
from the member’s distribution account to his or her capital account; and decreased by:
(a) Distributions to the member in reduction of Company capital; (b) The Member's
share of Company losses if charged to his or her capital account.
6.3 REPORTS. The Managers will close the books of account after the close of each
calendar year and will prepare and send to each member, a statement of such
Member's distributive share of income and expense for income tax reporting purposes
ARTICLE VII Transfers
7.1 ASSIGNMENT. If a Member proposes to sell, assign, or otherwise dispose of all

or any part of his or her interest in the Company, that Member must first make a
written offer to sell his or her interest to the other Members at a price determined by
mutual agreement. If the other Members decline or fail to elect such interest within
thirty (30) days, and if the sale or assignment is made and the Members fail to approve
this sale or assignment unanimously then, pursuant to the applicable law, the purchaser
or assignee will have no right to participate in the management of the business and
affairs of the Company. The purchaser or assignee will only be entitled to receive the
share of the profits or other compensation by way of income and the return of
contributions to which that Member would otherwise be entitled. ARTICLE VIII
Dissolution
85
9.1 DISSOLUTION. The Member(s) may dissolve the company at any time. The
Member may NOT dissolve the company for a loss of membership interests. Upon
dissolution the company they must pay its debts first before distributing cash, assets,
and/or initial capital to the Member or the Members interests. The dissolution may only
be ordered by the Member(s), not by the owner of the Members interests.
CERTIFICATION OF MEMBER
The undersigned hereby agree, acknowledge, and certify that the foregoing operating
agreement is adopted and approved by each member, the agreement consisting of
____ pages, constitutes, together with Exhibit 1, Exhibit 2 and Exhibit 3 (if any), the
Operating Agreement of
____________________________________________________, adopted by the
members as of _______________________, _______ 20______.
Members:
Printed Name ________________________ Signature Percent: _____%

_________________________________
86

__________________________________

__________________________________

_________________________________
EXHIBIT 1 LIMITED LIABILITY COMPANY OPERATING AGREEMENT FOR

_______________________
LISTING OF MANAGERS
By a majority vote of the Members the following Managers were elected to operate the
Company pursuant to ARTICLE 4 of the Agreement:
__________________________________________
Printed Name ___________________________
Chief Executive Manager __________________________
87
Address __________________________ __________________________

______________________________
Printed Name ___________________________
Title ______________________ __________________________
Address __________________________ __________________________
The above listed Manager(s) will serve in their capacities until they are removed for any
reason by a majority vote of the Members as defined by ARTICLE 4 or upon their
voluntary resignation. Signed and Agreed this _______day of
________________________, 20______. _____________________________ Printed
Name __________________________
Signature of Member ______________________________
Printed Name __________________________
Signature of Member

________________
LISTING OF MEMBERS
As of the _____ day of ______________________, 20_____ the following is a list of

Members of the Company:
88
Name_________________________________ Percent ______% Address

_______________________________________________

_______________________________________________

_______________________________________________

_______________________________________________

_______________________________________________
Authorized by Member(s) to provide Member Listing as of this _____ day of

___________________, 20_____.

_____________________
CAPITAL CONTRIBUTIONS
Pursuant to ARTICLE 2, the Members' initial contribution to the Company capital is

stated to be $______________________. The description and each individual portion of
this initial contribution is as follows:
89
NAME OF PARTNERS CAPITAL CONTRIBUTION
Ultu, Crystel Joyce P60,000.00
Dela Cruz, Precious Jem P60,000.00
Badal, Krystal P60,000.00
Laddaran,Daphne P60,000.00
Para, Nicole P60,000.00
SIGNED AND AGREED this _____ day of ________________, 20____.
90
Business Simulation Implementation
WEEKLY SALES REPORT
Name: Ultu, Crystel Joyce B. Grade & Section: 12-BOULTON

Inclusive Date: April 19-24, 2021 Week no. 1
Product Name: SWETTEND ARANCIA Business Name: TREATZ AND CANDEEZ
No of Units sold Price per unit Daily Sales
Day 1 7 packs 13 91
Day 2 4 packs 13 52
Day 3 5 packs 13 65
Day 4 3 packs 13 39
Day 5 1 pack 13 13
Weekly Sales 260
Reflection paper
In this pandemic, we all have different ways on how we encourage everyone to taste
and try our own unique product. For us to get their interest and loyalty, we should have
that patience and kindness.
Documentation
91
WEEKLY SALES REPORT
Name: Dela Cruz, Precious Jem Grade & Section: 12-BOULTON

Day 1 4 packs 13 52
Day 2 3 packs 13 39
Day 3 5 packs 13 65
Day 4 2 packs 13 26
Day 5 2 packs 13 26
Weekly Sales 208
Reflection paper
We should all be aware that not all times, our product will be availed by everyone.
Because of the protocols some of our customers who want to try our product will just
order online and just wait patiently to the delivery of their orders.
Documentation
92
WEEKLY SALES REPORT

Name: Laddaran, Daphne Grade & Section: 12-BOULTON
Day 1 9 packs 13 117
Day 2 7 packs 13 91
Day 4 4 packs 13 52
Day 5 6 packs 13 78
Weekly Sales 442
Reflection paper
The way we make our product and the way we convince others to try our product
should be in excellent way. Customer service should be one of the priority for them to
come back and buy again the product. We should give them the satisfaction they
deserve.
Documentation
93
WEEKLY SALES REPORT
Name: Badal, Krystal Grade & Section: 12-BOULTON

Day 1 6 packs 13 78
Day 2 6 packs 13 78
Day 3 7 packs 13 91
Day 4 5 packs 13 65
Day 5 7 packs 13 91
Weekly Sales 403
Reflection paper
Our service should be consistent. We should also give our best not only to increase our
sales but also to make our customers happy.
Documentation
94
WEEKLY SALES REPORT
Name: Paras, Nicole Grade & Section: 12-BOULTON

Day 1 5 packs 13 65
Day 2 5 packs 13 65
Day 3 4 packs 13 52
Day 4 6 packs 13 78
Day 5 7 packs 13 91
Weekly Sales 351
Reflection paper
The one of the most important thing we should consider in order to have the
connection in our customers is the technique we should use on how we are going to
promote our product and also on how we are going to sell our product in the most
comfortable and convenient way.
95
Documentation
WEEK 2
WEEKLY SALES REPORT
Name: Ultu, Crystel Joyce B. Grade & Section: 12-BOULTON

Inclusive Date: April 26- May 1, 2021 Week no.2
Day 1 3 packs 13 39
Day 2 2 packs 13 26
Day 3 4 packs 13 52
Day 4 3 packs 13 39
Day 5 2 pack 13 26
Weekly Sales 182
Reflection paper
96
We should also be mindful that not everyone will be able to try our product at all times.
Due to the protocols, some of our customers who want to try our product will simply
order online and wait for their orders to arrive.
Documentation
WEEKLY SALES REPORT
Name: Dela Cruz, Precious Jem Grade & Section: 12-BOULTON

Inclusive Date: April 26- May 1 , 2021 Week no.2
Day 1 5 packs 13 65
Day 2 2 packs 13 26
Day 3 2 packs 13 26
Day 4 4 packs 13 52
Day 5 3 packs 13 26
Weekly Sales 195
Reflection paper
97
We all have different ways of encouraging people to taste and try our own special
product in this pandemic. We must have patience and compassion in order to gain their
interest and loyalty.
Documentation
WEEKLY SALES REPORT

Name: Laddaran, Daphne Grade & Section: 12-BOULTON
Day 1 7 packs 13 91
Day 2 6 packs 13 78
Day 3 5 packs 13 65
Day 4 4 packs 13 52
Day 5 2 packs 13 26
Weekly Sales 312
Reflection paper
98
The way we create our product and how we persuade others to try it should both be
outstanding. Customer support should be a top priority for them to return and purchase
the product again. We should provide them with the happiness they are entitled to.
Documentation
WEEKLY SALES REPORT
Name: Badal, Krystal Grade & Section: 12-BOULTON

Inclusive Date: April 26- May 1, 2021 Week no.2
Day 1 6 packs 13 78
Day 3 7 packs 13 91
Day 4 6 packs 13 78
Day 5 5 packs 13 65
Weekly Sales 416
Reflection paper
99
One of the most important factors to consider in order to establish a link with our
customers is the strategy we will use in terms of how we will market and sell our
product in the most comfortable and convenient manner.
Documentation
WEEKLY SALES REPORT
Name: Paras, Nicole Grade & Section: 12-BOULTON

Day 1 5 packs 13 65
Day 2 6 packs 13 78
Day 3 4 packs 13 52
Day 4 6 packs 13 78
Weekly Sales 377
100
Reflection paper
The quality of our service should be consistent. Not only should we do our best to boost
revenue, but we should also do our best to make our customers happy.
Documentation
101

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INTERNATIONAL SCHOOL OF ASIA AND THE PACIFIC

Alimannao Hills, Peñablanca, Cagayan

A Business Plan Report

In partial fulfillment of the requirement for Accountancy, Business and Management

Presented to the faculty of Accountancy, Business and Management Department

DELA CRUZ, PRECIOUS

ULTU, CRYSTEL JOYCE

In partial fulfilment of the requirement for the subject Business Simulation,

Accepted in Partial fulfilment of the Requirement for the subject Business

We want to express our sincerest and deepest acknowledgement to the

This piece of work is wholeheartedly dedicated to our beloved parents who

List of Tables and Figures…………………………………………………………………….…vi

Profile of the business…………………………………………………………………….…13

Market Research Questionnaire…………………………………………………………..16

Pricing Strategy ………………………………………………………………………………………36

Distribution Process …………………………………………………………………………….....39

Location of the Business……………………………………………………………..…..…….…42

Property, Plant and Equipment………………………………………………………….………44

List of All Equipment and their Costs……………………………………….………44

List of All Supplies and their Costs…………………………………………….….…45

Pre-operational Activities and Expenses……………………………………………...…….45

Production and Operation Procedures……………………………………………………….46

Material Preparation and Process…………………………………………………………..…47

Direct Material Budget…………………………………………………………………..……..…48

Manufacturing Overhead Budget………………………………………………………...53

Legal Form of the Business…………………………………………………………….……54

Direct Labor Budget……………………………………………………………………………56

Projected Statement of Financial Performance…………………………………………58

Projected Statement of Cash Flows…………………………………………………………59

Projected Statement of Financial Position……………………………………………..…62

Projected Statement of Changes in Equity…………………………………………….…64

Notes to Financial Statements……………………………………………………………..…66

List of Tables and Figures

Table 1(Business Profile)…………………………………………………………………………13

Table 2(Total Supply)………………………………………………………………………….….29

Table 3(Direct Competitors)………………………………………………………………….…30

Table 4(Indirect competitors)……………………………………………………………..…..31

Table 5(Price of Ingredients)……………………………………………………………….….37

Table 6(Projected Sales)………………………………………………………………………...38

Table 7(List of all equipment and its cost)………………………………………………..44

Table 8(All supplies and its cost)………………………………………………………………45

Table 9(Pre-operational expenses)……………………………………………………….….45

Table 10(Direct Material Budget)………………………………………………………..……48

Table 11(Production Schedule)…………………………………………………………………50

Table 12(Gantt chart)……………………………………………………………………….…….50

Table 13(Factory overhead budget)…………………………………………………..…....53

Table 14(Direct Labor Budget)……………………………………………………..…..…..56

Table 15 (Statement of Financial Performance)………………………..………….….58

Table 16(Statement of Cash Flow)………………………………………………………...59

Table 17(Statement of Financial Position)………………………………….………..….62

Table 18(Statement of Changes in Equity)………………………………….……….….64

Table 19(SWOT ANALYSIS)……………………………………………………….………….80

Figure 2(PD According to Willingness)…………………………………………..……...18

Figure 3(PD According to Age)……………………………………………………..………19

Figure 4(PD According to Price) ……………………………………………..……………20

Figure 5 (PD According to Variants) ………………………………………….…….……21

Figure 6(PD According to Packaging) ……………………………………..……..….…22

Figure 7(PD According to Place) ……………………………………………...…..…..…23

Figure8(PD According to Appearance) …………………………………………..….…24

Figure 9(PD According to Time) ……………………………………………..……..……25

Figure 10(PD According to Volume in Buying) ………………………..…………….26

Figure 11(PD According to Packs customers can consume)……………….……27

Figure 12(PD According to willing to order) ………………………………..…....…28

Name :( Optional) ________________________ Age: