UNIVERSIDAD TECNOLÓGICA DE PANAMÁ

FACULTAD DE INGENIERÍA INDUSTRIAL

LICENCIATURA EN INGENIERÍA INDUSTRIAL

CRCH – II SEMESTRE 2022

Gómez, Abdiel 4-824-1557

Rivera, Fernando 4-814-1201

Beitia, Kevin 1-756-269

Project of Language II

“Summertime Smoothies”
Introduction
Summertime Smoothies wants to bring the best experience to the people that visit our
business by preparing our products with the best quality and providing the best service and
facilities for our customers. 
The mission of our project is to provide the best experience with our shakes to customers,
improve everyone's diet with the best products at an affordable and profitable price, and
lastly, we want to provide the best quality and safety of the shakes on the market. 
In 2023, we will transform the natural juice and smoothie industry with our global
leadership to better serve consumers. We believe that we exist to make great products, and
we focus on innovating accordingly.

Objectives
To seek an improvement in the nutrition of people with purely national products, helping
our producers with the consumption of their products. Preparing shakes will be very
important since we will use natural substances with which we will help improve the daily
lives of Panamanians.
We meet the quality and safety standards that our customers deserve and require. We strive
to provide the best consumer experience with our product and develop a good diet among
our customers.

Importance and Benefits

Juices and smoothies are suitable for any time of year, but in the summer, with the heat,
they are ideal because they hydrate us and help us recover from the electrolyte losses that
occur with sweating. There are so many combinations that we can make a juice for every
need. Many times, most people do not have time or are simply not used to consuming an
adequate number of servings of fresh fruits and vegetables and completely ignore this very
important and essential food for good health and good nutrition. A fun and easy way to
ingest these fruits of nature is through shakes and delicious smoothies.
Content
Here we will review our main attractions in terms of milkshakes. Our products meet the
necessary security filters to be on the market, and our staff is highly trained to provide you
with the best service. We hope you enjoy your stay in our establishment.

WATERMELON, STRAWBERRIES, AND LEMON

Budget and Accounting Information
We believe that keeping the finances in order is one of the most important parts of having a
successful business. That’s why we are giving a lot of importance to this matter.
First, we must understand what a budget is. And we can say that it is the financial plan of
an entity relating to a period of time. It involves setting objectives to be achieved and
coordinating the efforts of people and their organizational aspirations. The financial budget
is a way of quantifying the resources needed to achieve these objectives.

With this information in hand, we can set specific goals for our company, such as:
 Calculate the estimated income and expenditure.
 Taking responsibility for the company.
 Be certain of the actual cash flow.
 We need to know if we are going down the right path.
 We are searching for ways to optimize processes to save money where we can.
We are all going to be a part of the accounting part, but one of us is going to be the one
who has the most responsibility for it. Budgeting requires those responsible to have good
interpersonal skills. It is important to be able to listen carefully and negotiate when
planning and monitoring a budget.

We are going to manage the budget in three different phases, these being:
 Planning: Setting the objectives and deciding what this will mean in terms of income
and expenditure within the overall limitations of the project.
 Monitoring: Entails determining how well actual income and expenditure compare to
budgeted amounts. Identifying the differences between budgeted and "actual" figures.
 Reviewing: Evaluating through a general review how closely objectives have been
achieved and identifying a new framework, if necessary, for the forthcoming period.
This takes place towards the first couple of months after the start of the business. It is an
opportunity to see if the process of planning and monitoring the budget could be
improved.

We have established a budget of $2,500 to start our business. This is going to be used to
buy all the equipment we need in order to make the smoothies, cook the food that we will
sell, and pay for the rent of a place, and also to manage some other expenses, like the gas
when we make a delivery and that kind of stuff.

At the beginning, we are going to work ourselves a lot on the business to save money from
hiring other people, and the idea is that when things go better, we can expand and hire more
people to have more time to do more management stuff.
MONTHLY BUDGET 

BUDGET TOTALS ESTIMATED 

Income 3,050.00 

Business Expenses 1,800.00 

Balance (Income minus Expenses) 1,200.00 

WHAT IS MY TOP 5 HIGHEST ACTUAL OPERATING

EXPENSES? 

ACTUAL EXPENSES AMOUNT 

Supplies 600.00 

Rent 350.00 

Equipment 400.00 

Advertising 150.00 

Others 300.00 

Total 1,800.00 
Schedule
Conclusion
Eating fruits and vegetables in a simple way, as well as a smoothie or shake, provides our
body with a large amount of nutrients, and these foods are especially indicated for the
prevention of different diseases. Being low-calorie foods, they are ideal for maintaining an
effective diet that combats the so-called epidemic of the 21st century, overweight and
obesity. In fact, experts conclude that, to date, the use of fruits and vegetables in the diet is
the most effective solution to combat these problems that harm health.
What we hope for in the future with regard to our project is, first of all, that it be profitable
both for us and for our clients; that our products are accessible to all; that we create a
quality environment with the highest safety standards with the best professionals in the
food industry; and last but not least, raise awareness among people of how healthy nutrition
can help change and improve their lives.

Bibliography

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https://img.weblogssl.com/css/directoalpaladar/p/common/favicon.ico

 ‌Maiposalud. (2019). Conoce el maravilloso mundo de los batidos. Maiposalud.cl.

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 Martin, P. (2012). 6 Reasons Why You Need a Budget. InvestoPedia. Retrieved
October 2, 2022, from https://www.investopedia.com/financial-edge/1109/6-reasons-
why-you-need-a-budget.aspx
 Cosechas.com – Cosechas Tropical Smoothies. (2021). Cosechas.com.

https://cosechas.com/