INTRODUCTION

Business Name

The business name is from the combined initials of my first name and my partner’s
second name. I come up with this business name because our existing business was named
JA’S SHAWARMA, so I named it like it but different in the product. Also, I believe using
your name maximizes the value of your credibility as a respected and reputable owner in
your market. I started to come up with the idea of establishing a chicken wings business
since there is no such business or product like this in San Isidro. This business proposal
allows me to serve people here in barangay San Isidro great chicken wings with different
flavors and sauces that will allow our customers happy and satisfied with our product.
Besides serving excellent food we also provide a unique environment where everyone can
enjoy themselves Additionally, I come up with this idea to solve the cravings of many
customers around the area and for them to easily buy and eat chicken wings without going
to town. The business will target the millennials and Gen Z from Barangay San Isidro, Lupao
Nueva Ecija. It has a territorial scope of 5,239 individuals. The territorial scope includes
those aged 15 up to 64, roughly, the economically active population and actual or potential
members of the workforce, constitute a total of 63.44% (3,151). Finally, the old dependent
population consisting of the senior citizens, those aged 65 and over, total 5.15% (256) in all.
Furthermore, we will ensure that we consider each pocket from low-income earner to high-
income earner.

Last 2019 of my visits here in Lupao, I never saw any food stall along the sidewalk and
after a year of going back, I never saw any improvement of having of it. So, I realize that I
need to do something. The problem that I’ve observed here in San Isidro, Lupao is that it is
lacking in some food stalls or restaurants type of business. Customers don’t have more
choices of food since the area was far from town and, they find this kind of product. So, I
come up with the idea of establishing a chicken wings business. Even though chicken wings
are new in people’s choice of food here in the area, this will be a great opportunity for them
to try our product. Also, this kind of product will give them a taste of satisfaction that they
crave and want for more. Also, the convenience of our stall since barangay San Isidro is far
from the town it’s less hassle for the customer to buy in our stall.

Logo

JA’s WINGS – were in one bite cravings satisfied. The image of chicken wings
represents our main product. While the circle in the background is the plate which is full of
options. And for the logo’s color, I used yellow, and orange which makes people feel hungry.
With a combination of red which is associated with emotion and passion. So, when one sees
red combined with yellow and orange, they become passionately hungry. These colors will
surely grab the attention of the customers. With the optimistic energy of this color, it has a
youthful, upbeat vibe that can help attract a younger demographic. Also, these colors are one

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 of the chief food colors which evokes the tastebuds and stimulates the appetite of the
customer.

Figure 1. Logo of JA’s WINGS

Vision

• “To become one of the leading business brands in our location.”

Being a well-known business is one of the best achievements that all business wants.
Building and maintaining a strong brand is endless because it is the most valuable asset of
our company. Furthermore, having a strong brand gives the business a customer recognition
as well as customer loyalty.

Mission

• “To build a one-stop-shop where people can eat at an affordable price.”

The fulfillment to see your customers enjoying the product and services your business
offering is what JA’s Wings visualizing. Where the customers can have their fun without
worries with the product and services high cost to just enjoy the moment. Above that, JA’s
WINGS will make sure that the customers are satisfied not just their stomach but also their
eyes.

Objectives

• To offer high-quality products and services at reasonable prices that are continually working
to improve and innovate an exceptional product that we can.

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• To give a new face to the Chicken Wings business that is usually known for its basic
existence.
• To maintain a profit-oriented business.

JA’s Wings aims to provide a lip-smacking low-cost product for all the customers and
to produce great customer service. JA’s Wings is aiming for customer satisfaction, which
caters to the needs of each customer and serves according to what they wanted, also proper
and fair treatment will be observed. Chicken wings are new people’s choice of food, so we
will strive to become a well-known business within the city. We will establish a brand
reputation to be the best food stall around barangay San Isidro, especially in terms of quality
products and excellent service to our beloved customers. The establishment of this food stall
seeks business to flow smoothly and to be a profit-oriented firm. JA’s twist uses some
strategies to manage its business finances that will include ways to improve the profitability
of the business.

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 MARKETING PLAN

Industry Analysis

The food industry in its entirety is not one industry but a collection of several types of
industry producing a diverse range of food products. This year, food industry can expect to
see many of the same ongoing trends, but others will emerge this year as the ramifications
from COVID-19 continue to be felt across industries. Innovation in sustainability practices
will be a top priority as manufacturers adapt to growing consumer demands. The food
industry is the world’s most powerful business because every person must eat food in order
to live. Its market scope is as big as the total population on earth. The food industry comprises
a complex network of activities related to the supply, consumption and catering of food
products and services. But according to some studies that environmental issues, halal meat,
safety regulations, and usage of technology are some of the main challenges that food
industry faced. It plays a significant role in the economic development of any nation.
Moreover, the environment of JA’s Wings in terms of Political factors are government
policies, wage legislation and safe food handling. The Economic factors that JA’s Wings
need to consider are economic growth rate, change in family income, unemployment rate
and inflation rate. The Social factors are populations, demographic consideration, changes
in consumer behavior pattern, lifestyle trends, and culture. The Technological factors are
recent technological developments of the competitors and rate of technological diffusion.
The Environmental factors are climate change, laws regulating environmental pollution and
weather. And lastly are the Legal factors such as copyrights, patent/intellectual property law
and health and safety standards.

According to the 2009 PSIC, the productive activities undertaken by the business
enterprise were under Section I, the Accommodation and food service activities. Group Class
561, class 5610, and Industry Description is Restaurant and mobile food activities. This class
comprises the action of supplying consumers with food services. If they are served while
sitting or serve themselves from a display of products, whether they consume cooked meals
on-site, take them out, or have the delivered, this involves preparing and serving meals from
motorized vehicles or non-powered carts for instant consumption. Therefore, JA’s Wings is
under Section I, Division 56, Food and Beverage Service Activities.

Furthermore, due to large amount of competition in food industry the overall nature of
competitiveness in the food industry where JA’s WINGS belongs will discuss through the
Porter’s Five Forces Industry Analysis.

Threat of New Entrants

The threat of new entrants in food industry is moderate to high because new firms need
large capital requirements to set up their operations. Inadequate cash flow makes it difficult
for new entrants to survive in the industry for more than two years. Stringent food and safety
regulations, complex distribution channels and the existence of strong brands also make it

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difficult for new entrants. All these factors serve as barriers of entry that discourage many
firms from entering the industry.

Bargaining Power of Suppliers

In the food business, there are many suppliers. It is easy to switch from one supplier
to another. There is no unique product the supplier can offer, so chicken wings can shop
around and find the cheapest price for the raw materials. However, JA’s WINGS needs high-
quality chicken to cook the best wings and needs signature sauces, which are not easy to
substitute. That is why the power of suppliers is from low to moderate.

Bargaining Power of Buyers

The bargaining power of buyers is moderate to high because they can easily switch to
other brands if their needs are not satisfied. However, the industry has strong brands and
many firms have differentiated their products because they target niche markets. As a result,
some firms have been able to benefit from strong brand loyalty from consumers. There are
many customers in the food industry. Moreover, JA’s WINGS will have repeat customers
who come in to enjoy the combination of food, drinks, and fun ambiance of our place. That
is why buyers do have moderate to high purchasing power, due to the fact that rivalry is high
in this market.

Threat of Substitute Products

There are other consumers who prefer home prepared meals due to health reasons.
Customers can choose to buy ingredients and cook it from scratch at home. This would
require time, effort, and skills they might not have. Another substitute can be fast food wings
without dining experience. However, JA’s WINGS will have a strong brand name and
provides dining fun experience, which is hard to substitute, it is more than just chicken wings.

Rivalry among Existing Competitors

There is a large amount of competition in the food industry. Most of the competitors
can offer a similar product for the same or cheaper price. The intensity of rivalry between
various competitors is high because the market is approaching maturity stage. In the past
three years, the industry has experienced low growth in revenues, and this has forced some
firms to downsize their operations. Most firms have resorted to price reduction strategies and
strong advertising campaigns to attract new buyers.

Demand and Supply Analysis

According to the Philippine Statistics Authority, dressed chicken production in the

Philippines surged 40% over a decade, growing from 1 million MT in 2009 to 1.4 million
MT in 2018. The major factors for this growth include the establishment of new commercial
farms and dressing plants, switching of some commercial farms to tunnel-ventilated housing,

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expansion of farms’ stocking capacities, adequate supply of day-old chicks, growing use of
contract farming, and an ever-increasing demand for chicken meat. The growth in chicken
demand has been faster than other meats due to its affordability, lower fat content, and the
absence of cultural and religious hindrances. In addition, chicken is the preferred meat in
fast food outlets, which is a sector experiencing fast expansion throughout the country. Over
the past decade, food service spending has grown, and restaurants have developed new
chicken dishes to meet this increased demand. Per capita consumption rose by four percent
per year from 11.6 kilograms (kg) in 2009 to 15.6 kg in 2018. Consumption averaged 13.4
kg per person per year over the past decade. The 10 percent decline in consumption in 2017
is explained by the bird flu outbreak in Central Luzon. The average annual per capita
consumption was 13.4 kg for the past decade. Figure 2 shows the estimated net food
disposable on dressed chicken int the year 2009 to 2018.

Figure 2: Estimated net food disposable on dressed chicken, 2009-2018

Few commodities are as tricky to navigate as chicken wings. After all, there are only
two wings available per chicken, so supply is limited. And due to high limited supply of
chicken here will come the competition. Because no matter how great your business is, you
will always have competition. The intensity of that competition, whether direct or indirect,
will affect the overall potential for success of your business. The direct competitors of JA’s
Wings are those businesses who offer the same type of products and services we have. Such
as Wings Factory, Wings Buster Unlimited wings, WINGSfinitea Unli Wings,
WINGHOUSE, KL’s CUISINE and many more. Indirect competitors are a little more
difficult to categorize in the food industry because it is a broad type amongst the other
industry. Most of the indirect competitors will be the businesses that serves different types of
products as mine.

With the increasing demand in chicken products some producers are working to
meet this growing demand. But with the demand so high, even small gaps in the supply of
wings can cause big fluctuations in price. Some restaurants have been unable to meet demand
due to supply issues. And some customers switch for an alternative product for their cravings
of comfort food during the pandemic.

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General Marketing Practices

The general market that the business enterprise will operate is within the Province of
Nueva Ecija which is the landlocked province in the Philippines located in the Central Luzon
region. It is the center of agricultural research and production in the Philippines. It is known
as the “Rice Bowl of the Philippines” with rice, corn, and onion as its main agricultural
products. Furthermore, the province was rich in poultry farming. The province has a land
area of 5,689.69 square kilometers or 2,196.80 square miles. Its population as determined by
the 2020 Census was 2,310,134. This represented 18.60% of the total population of the
Central Luzon region, 3.71% of the overall population of the Luzon Island group, or 2.12%
of the entire population of the Philippines.

The business will target the people in Lupao, Nueva Ecija specifically the residents of
barangay San Isidro because anyone can buy our product. Since millennials and gen z are
mostly the ones who are very active on the trends of what everyone wants to eat at an
affordable price, this business will focus more on attracting this consumer group. The market
size will be the population of the resident in barangay San Isidro. Those aged 15 up to 64,
roughly, the economically active population and actual or potential members of the work
force, constitute a total of 63.44% (3,151). Finally, old dependent population consisting of
the senior citizens, those aged 65 and over, total 5.15% (256) in all. We will ensure that we
consider each pocket from low- income earner to high-income earner.

For the competitors, the business won’t have a direct competitor because most of the
businesses around the area was different from the product that we will offer. Even though
their marketing strategies they use was same from what we use, will not affect the whole
performance of our business. The customers will have an option of choosing where to buy
their cravings of their comfort food, but we assure that they will be satisfied with the product
and services that we will offer.

Marketing Strategies

Product/ Service

JA’s Wings will be offering lip-smacking and low-cost products for our beloved
customers. Our main product will be a chicken wings in different flavors with rice. We also
offer different sides for our main product such as fries, burgers, and nachos. Of course, it is
not complete without a drink, so we also offer soft drinks and lemonade to partner with our
product. Aside from our products, we will also provide excellent customer care where they
can feel the best service we have. Our business has great food, fun, and a friendly
atmosphere. We will not only operate a system where our customers would have to come to
our stall to make purchases or whatever they want, but we will also operate an online
platform which they can message us and place their order then they will decide if they will
pick up their order or want it to deliver. Moreover, there will be the availability of various
payments options for our customers to choose from and a delivery service. Figure 3 to 9
shows the products and services of JA’s Wings.

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Figure 3. Chicken Wings with Rice of JA’S WINGS

Figure 4. Burger of JA’S WINGS

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 Figure 5. Fries of JA’S WINGS

Figure 6. Nachos of JA’S WINGS

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Figure 7. Lemonade of JA’S WINGS

Figure 8. Sofdrinks of JA’S WINGS

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 Figure 9. Delivery Service of JA’S WINGS

Price

Pricing strategies are the main drivers of how any business makes profit. Since JA’s Wings
doesn’t have a direct competitor within the area, we will use the cost-plus price strategy. Because
this is a good strategy for a long run. The price of JA’s WINGS ranges from ₱ 18 to ₱ 250.00 in
different variety of products. Cost-plus pricing is a basic strategy that works by considering the total
cost of making a product and adding a markup to that to determine the price of a product. Cost-
plus pricing is inherently fair and nondiscriminatory to customers. Considering the situation
of every customer, the business will surely guarantee our customers will receive the best
product and quality they are paying for. A discount will be given in the future customers who
has continuous patronization for JA’s Wings. Table 1 shows that price of JA’s WINGS
products and Table 2 shows the computation of how JA’s WINGS price its product.

Table 1 Price of JA’s WINGS Products

PRODUCT PRICE
Burger ₱ 35.00
Fries ₱ 40.00
Nachos ₱ 55.00
Soft drinks ₱ 18.00
Lemonade ₱ 25.00
JA’s
OVERLOAD ₱ 250.00
(3pcs of
chicken

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 wings with
rice, burger,
nachos, fries,
and drinks)
Ala
carte Super Meal
(with
rice)
with with with
rice, and rice, and rice, and Add
burger fries nachos ₱25
2pcs wings ₱ 70.00 ₱ 100.00 ₱ 110.00 ₱ 125.00 pesos
4pcs wings ₱ 110.00 ₱ 135.00 ₱ 145.00 ₱ 165.00 for
(one flavor) drinks
6pcs wings ₱ 140.00 ₱ 165.00 ₱ 175.00 ₱ 195.00
(up to 2 Add
flavors) ₱20
for
rice

Table 2 Computation of JA’s WINGS Product in Cost Plus Pricing

Total cost to make chicken wings = ₱ 5,737
No. of chicken wings made in 3 days = 100

Computation Of Unit Cost ₱ 5,737 / 100 = ₱ 57.37 per servings

Mark Up (22% assumption) = 12.63
₱ 70.00

Place and Distribution Channel

JA’s Wings has its own stall located at Zone 1 San Isidro Lupao Nueva Ecija 3122
Philippines along the highway near OlWeather Gasoline Station. The business will have its
own stall, the catering of its customer is first coming first serve basis that allows them to be
organized. JA’s WINGS will have both physical or traditional and virtual or new distribution
channel which is responsible of the physical flow of products and services. It includes first
In-Person/Dine-in, JA’s Wings will be distributing its product over the counter through its
one stall. Second, Phone Orders, the customers will be able to order in advance over the
phone and the food will be ready upon customer arrival. Lastly is the Web Orders, customers
will also be able to order online. JA’s Wings will ask for what are the prefer payment method
and the order will be ready upon customer arrival or deliver it.

Promotion and Related Activities

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 One of the promotional strategies that we will use is the word-of-mouth from our
customers because we will give them the satisfaction they want through our products and
services. And as we all know social media is now the most powerful tool to reach a large
amount of customer. Social media can be used for a variety of purposes, including promoting
your company's and brand's names, customer's awareness about your services, customers
feedback, suggestions, and inquiry, attracting new customers and lastly consolidate existing
customer relationships. We will utilize social media such as creating Facebook page, this is
where regular customers can easily know what updates, promos, and events in JA’s WINGS.
Also, flyers of JA’s Wings will be distributed for the awareness of the customers. Poster that
will also be distributed and will be posted in social media platforms. We will also create an
online store by sending or post the link of the app or the web link in Facebook page.
Furthermore, to increase the sales we will offer the Combo Meal promo. Figures 10 to 14
shows the promotional tools of JA’s Wings.

Figure 10. Flyer of JA’S WINGS

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Figure 11. Promo Poster of JA’S WINGS

Figure 12. Promo Poster of JA’S WINGS

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Figure 13. Peddlr App as online store of JA’S WINGS

Figure 14. Facebook Page of JA’S WINGS

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 PRODUCTION AND OPERATION PLAN

Production/Operation Process and Strategies

The order management flowcharts shown below will involve the activities in
fulfilling the customer’s order. This will ensure that the people of JA’s WINGS will hold
itself accountable to the highest standard by meeting the customers’ needs precisely and
completely. The process generally consists of accepting the order, picking, packing, and
shipping the items mentioned in the order, and finally tracking them until they get delivered.
Figure 15 & 16 shows the online and counter order management flowchart of JA’s WINGS
and Figure 17 shows the flowchart of preparing an order.

Figure 15. Online Order Management Flowchart of JA’s WINGS

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Figure 16. Counter Order Management Flowchart of JA’s WINGS

17
Figure 17. Flowchart of Preparing an Order

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 Production Schedule

The production schedule of the business enterprise depends on the customer’s order
per day because the products isn’t a ready to serve. Because JA’s WINGS are not like other
businesses that has a product that is ready to serve or what they called with process of
manufacturing. But it will have a quota per day if ever there is not much customer. JA’s
WINGS is operating from 10 am in the morning to 6 pm in the evening for Monday to
Saturday. It is close on Sunday because it’s rest day. Table 3 shows the production schedule
of the product.

Table 3. Production Schedule

Product Daily Weekly Monthly Annual
Production Production Production Production
Chicken 30 210 930 servings 10,950
Wings servings servings servings
with Rice
Fries 1 pack 7 packs 31 packs 365 packs
Burger 15 orders 70 orders 310 orders 3, 650
Nachos 2 packs 14 packs 62 packs 730 packs
Soft 1 case (12 7 cases 31 cases (372 365 cases
Drinks pieces) (24 pieces) pieces) (4, 380
pieces)
Lemonade 16 ounces 112 495 ounces 5840
ounces ounces

Labor Requirement

JA’s WINGS won’t be choosy in hiring its employee as long as they are hardworking
and love what they are doing. This can be anyone who is the age of 18 years old or older.
The employees will be treated with respect. JA’s WINGS employees will be paid minimum
wage as a starting salary unless notified otherwise. From there they will have opportunities
of raises and promotions. Table 4 shows the labor requirement of the business and the salary.

Table 4. Labor Requirement and the Salary

Position Daily Weekly Monthly Annual Salary
Wage Rate Rate Salary (PhP)
(PhP) (PhP) (PhP)
Manager 0 0 0 0
Cook 300 2,100 9,300 109,500
Cashier/ 250 1,750 7,750 91,250
Personnel
Total 200, 750

Equipment Requirement

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 In most industrial businesses, having machines and equipment is essential. This
means that if you’re into this kind of business, you need to buy them so your business
operation can run more efficiently. The equipment and machineries needed of JA’s WINGS
shown below will be very useful for the overall operations of the business. Table 5 shows
the equipment requirement of the business.

Table 5. Equipment Requirement

Basic Supplier Quantity Unit Price Amount
Equipment Specification/ (PhP) (PhP)
Description
Fryer Deep fryers let Shopee 1 1, 690 1, 690
you cook foods in
deep oils or fats
heated to high
temperatures. They
make crispy
chicken fingers,
fish, French fries,
and other foods
quickly and easily.
Total 1, 690

Raw Materials Requirement

Table 6 shows the raw materials requirement of the business. It presents a detailed
breakdown of the business enterprise’s raw materials requirement for a cycle of the
operation. Raw materials (ingredients, processing aids, and packaging materials) are the
foundation of finished food products.

Table 6. Raw Materials Requirement

Raw Materials Basic Specification/ Supplier Quantity Unit Price Amount
Description (PhP) (PhP)
Chicken (wing Chicken wings Public Market, 1 box 1, 350 1, 350
part) are white meat, even San Jose City
though they're
juicier and have a
more concentrated
poultry flavor, like
dark meat. Many
people think of
Buffalo wings when
they think of this
part of the chicken,
and for good reason.

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 Fish sauce A liquid condiment Public Market, 1 bottle 75 75
made from fish or San Jose City
krill that have been
coated in salt and
fermented for up to
two years.
Tempura butter Seafood or Friendship 1 270 270
vegetables dipped in Supermarket
batter and fried in Incorporated
deep fat.
Cooking Oil It is plant, animal, or Friendship 1 bottle 117 117
synthetic liquid fat Supermarket (1L)
used in frying, Incorporated
baking, and other
types of cooking. It
is also used in food
preparation and
flavoring not
involving heat, such
as salad dressings
and bread dips, and
may be called edible
oil.
Flavors: buffalo, This are the flavors Friendship 1L per 249 1,245
sweet &sour, offered to the Supermarket flavor
lemon glaze, customers. Incorporated
Korean spicy and
hickory BBQ
Topping: sesame These toppings are Public Market, 1 kilo 75 300
seed, chilli flakes, put in the rice San Jose City per
onion leaves and depending on what and Ever toppings
fried garlic. flavor they pick. Green store
Hot sauce Hot sauce is a type Friendship 1 bottle 160 160
of condiment, Supermarket
seasoning, or salsa Incorporated
made from chili
peppers and other
ingredients.
Bun’s A bun is a non-sweet Bakery 5 packs 19 95
bread roll, typically
filled with savory
fillings (for example
hamburger). A bun
may also refer to a
sweet cake in certain
parts of the world.

21
 Though they come
in many shapes and
sizes, buns are most
commonly round,
and are generally
hand-sized or
smaller.
Nachos A tortilla chip or Friendship 5 packs 45 225
nacho chips is a Supermarket
snack food made Incorporated
from corn tortillas,
which are cut into
wedges and then
fried (alternatively
they may be baked).
Fries A thin strip of Friendship 3 packs 90 270
potato, usually cut 3 Supermarket
to 4 inches in length Incorporated
and about 1/4 to 3/8
inches square that
are deep fried until
they are golden
brown and crisp
textured on the
outside while
remaining white and
soft on the inside.
Tupperware Tupperware Lammart, San 6 56 336
products Jose City
are manufactured via
world class
manufacturing
processes using only
100% Virgin
Plastic which gives a
superior quality to
the final product.
Cup for rice A small bowl- Lammart, San 1 35 35
shaped container for Jose City
drinking from,
typically having a
handle.
Plate A flat dish, typically Lammart, San 5 25 125
circular and made of Jose City
china, from which

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 food is eaten or
served.
Plastic bowl Plastic bowls are Lammart, San 2 15 30
efficient dinnerware Jose City
pieces to serve
almost any food
choice your
foodservice
establishment offers.
Tray/bucket Plastic trays are Lammart, San 5 15 75
(small) used to store food Jose City
products and keep
them clean. The
trays are
manufactured in
different sizes,
shapes and designs
depending on the
purpose they serve.
Tray/bucket(medi Plastic trays are Lammart, San 5 20 100
um) used to store food Jose City
products and keep
them clean. The
trays are
manufactured in
different sizes,
shapes and designs
depending on the
purpose they serve.
Food tray (big) A tray is a flat dish Lammart, San 1 75 75
or container that's Jose City
used to carry or
serve food.
Plastic gloves Disposable gloves Shopee 1 pack 35 35
protect your hands (100pcs)
and skin from
hazardous
substances. It also
useful for eating if
you don’t like to use
spoon or fork.
Paper box This paper meal box Evergreen 1 pack 95 95
is a high-quality store (50 pcs)
food container
commonly used for
ready to eat meals in

23
 supermarkets and
convenience stores
since this container
is safe to use in the
microwave. It is also
used by restaurants,
cafes, canteens and
many more food
sellers to serve take
out foods. It’s an
alternative takeout
material to styro or
plastic food
containers.
Takeout plastic A plastic bag, poly Evergreen 5 18 90
bag bag, or pouch is a store
type of container
made of thin,
flexible, plastic film,
nonwoven fabric, or
plastic textile.
Plastic bags are used
for containing and
transporting goods
such as foods,
produce, powders,
ice, magazines,
chemicals, and
waste. It is a
common form of
packaging.
Rice paper A very thin edible Shopee 1 200 200
paper made from
rice flour and water,
which are semi-
transparent and very
brittle. It must be
soaked in water to
soften before using
and is used as a food
wrap for wrapping
Asian foods.
Disposable spoon It will use for taking Evergreen 1 pack 50 100
&fork out orders since the store each
disposable gloves is
for dine in.

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 Tissue After eating this is Evergreen 1 154 154
very helpful for store
customers.
Tongs Tongs are the tool Lammart, San 2 60 120
that you use to grip Jose City
something and lift it.
They are usually
jointed near the
handle, with two
grippers at the other
end, so that you can
one-handedly grasp
objects.
Measuring cups It is a kitchen utensil Lammart, San 1 60 60
used primarily to Jose City
measure the volume
of liquid or bulk
solid cooking
ingredients such as
flour and sugar,
especially for
volumes from about
50 mL (2 fl oz)
upwards.
Total 5, 737

Utilities

Utilities are essential services that play a vital role in business. JA’s WINGS provides
different utilities that may help and give convenience to the employees and customers as
well, for them to have a good and astonishing experience towards the business’ services and
products. The table 7 shows the different utilities that JA’s WINGS will provide including
the importance of each utility.

Table 7 Utilities
Unit Cost
Utilities Description Source
(Monthly)
Use for lighting
Power purposes and for
200
Supply electronic NEECO
equipment.
Use in the
LPG Tank machine to cook Duatin LPG 820
the beef and

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 other
ingredients.
Total 1,020

Furniture and Fixtures

It is a larger item of movable equipment that are used to furnish the business. This will
entice the customer to dine in and gives more appeal to your business. Table 8 shows the
breakdown of the furniture and fixtures of JA’s WINGS.

Table 8. Furniture and Fixtures

Furnitures Basic Supplier Quantity Unit Price Amount
Specification/ (PhP) (PhP)
Description
Table Granite white Lammart, 2 1,500 3 ,000
plastic folding San Jose
table City
(Size: 48.25 x 24 x
29inches)
Chair Modern design Lammart, 8 160 1,280
plastic rattan San Jose
chair (Size: City
45x48x81cm)
Total 4,280

Business Location

According to Fayyad, the success or failure of the proposed business will depend on
its location. The owner considered several factors in choosing their business’ location. JA’s
WINGS will be located in San Isidro, Lupao, Nueva Ecija near the Olweather Gasoline
station wherein it targets the overall population of the said area. The business is along the
way, and it is an opportunity for the business so that it will attract more customers who pass
by in the area. Also, the business considers this factor in choosing this location, first,
convenience because it is far from the town so it will be less time consuming just to buy a
best shawarma. Second, accessibility by means of being able to easily locate. Last is the local
zoning restrictio. Furthermore, it analyzes the demographic, trend area and competitive of
the area. Which is Lupao is a municipality in the landlocked province of Nueva Ecija. The
municipality has a land area of 121.33 square kilometers or 46.85 square miles which
constitutes 2.13% of Nueva Ecija's total area. Its population as determined by the 2020
Census was 45,917. When going to JA’s WINGS, the road map begins at San Jose City in
13.5km to San Isidro, Lupao. It will be a great opportunity for the JA’s WINGS to be
attractive to people because many people pass along the place. One more thing about the
location is it’s refreshing surrounding at the back that will surely entice customers to avail
the products. Figure 18 shows the location map of JA’s WINGS.

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 Figure 18. Location Map of JA’S WINGS

Business/Plant Layout

The business layout is not as fancy as other business designs, but the business will
assure that it is safe has a fun and friendly atmosphere. The area measures 14sqm. With the
length of 4 meter and width of 3.5 meter. The counter area measures 182cm x 80 cm. While
the other portion is dining area measure 100 cm x 60 cm. Furthermore, JA’s WINGS consider
the following factors of designing the floor plan of the business. First, the business will
provide a waiting area and dining are for the customers to make them comfortable in turning
and waiting for their order. The production area has its own space to focus on work and make
orders efficiently and timely. Also, the cashier to have a better flow of taking orders.
Moreover, it will include an emergency exit plans to secure the safety of its customers as
well as its employee for future disaster. Figure 19 shows the layout/floor plan of JA’S
WINGS. Symbols and legends can be used to identify, in the drawing, that represents chairs,
tables, doors, etc.

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 Figure 19. Layout/Floor Plan of JA’S WINGS

Quality Control System

Improving quality control is essential for success at all levels. In addition to the fact that
better quality control can increase profits and decrease dissatisfaction, improving quality
control is a proactive way to care for employees, customers, and managers all at once. JA’s
Wings will use quality control methods to ensure customers do not get sick from their
products. Quality control creates safe measures that can be implemented to make sure
deficient or damaged products do not end up with customer. It will keep the workspace clean
to maintain a good and proper hygiene while cooking. Because providing a better workspace
for your employees, this clean environment will help enhance quality control and decrease
risk. JA’s WINGS will also use an accurate labeling for the ingredients. With this control
the business can easily identify the needed ingredients in making the product as well as to
avoid the food wastage and use it in a safe way. The business will do the following guidelines
to enhance quality control: Inspect for quality, conduct adequate tests to verify whether the
product meets quality standards or not, maintain equipment properly and make sure they are
in good condition, and check the quality of the raw materials.

Waste Disposal System

Cleanliness represents an important part of the image and values of a business. JA’s
WINGS will keep the store clean and tidy so that it is more effective to work and in order to
make the customers happy.

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 Segregation of waste is implemented inside the store such as using the waste
hierarchy or the 3R rule (Reduce, Reuse and Recycle). The cooking area will keep as clean
as possible because it is more enjoyable to cook if the area is clean and no stain of dirt, as
well as the dining area it will clean when the customer/s is left the store with separate trash
bin. Leftovers have a separated trash can and the biodegradable, non-biodegradable and
recycle cans are put outside in the back area of the stall. These waste products will be
collected by the garbage collector of the area. Furthermore, those customer as well as the
employee who’s seen throwing their garbage inside and outside the area will be punished by
fines or community service as a penalty of loitering.

Contingency Plan

As the challenges associated with the coronavirus pandemic mount, there is no shortage
of innovative entrepreneurs who have stepped up to help. Many are looking to turn their
Covid-19 inspired innovations into sustainable businesses that will continue past the
immediate crisis. So, as an entrepreneur with the business that will be establish, this can help
other business such as vendors or directly to poultry industry to procure an ingredient. Since
most of the big restaurants and cafés were far from the town and people are wasting more
time by going there. Moreover, when pandemic starts and people were limited to go outside,
they don’t have other option of food not just for satisfaction but also to fulfill their hunger.
But with the offered products and services will solved their problems. Also, this will lead to
new jobs because people need job that help them during the crisis. Entrepreneurs like us will
be on the economic front lines to find emerging opportunities and create new processes and
progress in economy.

Furthermore, social entrepreneurs can shed light on community needs in times of crisis
as they work to affect a positive change. Entrepreneurs can make a real impact in deterring
the long-lasting economic effects experienced during a pandemic.

29
 MANAGEMENT AND ORGANIZATIONAL PLAN

Legal Form of the Business

JA’s WINGS will be legally recognized as sole proprietorship business owned by

single individual. The proprietor owns and manages the business and is responsible for all
business transaction. In sole proprietor the owner has a complete control and decision-
making power over the business, no need to seek approval or consent of anyone because
you’re the boss. In line with this the owner will gain all the profit of the business. Sole
proprietorship is inexpensive and easy to form. As long as you’re the owner and in charge
of operations, there’s no need to formally register your business or notify federal or state
offices. The only fees involved are those needed to register your business name, and to attain
the appropriate licenses and permits. Moreover, if your business remains small, a sole
proprietorship is the most flexible business form to change. You can make any change you
want, including changing business policies and type of business, without much cost or
process.

Organizational Structure

The organizational structure of JA’s WINGS is very simple because surrounding

yourself with few correct people and making your employees happy have been proven to
make a business more successful. Good management will create an effective environment
that allows all employees to feel needed and that they have something to contribute, along
with enjoying what they do and the environment that they are in. The cook and cashier are
under the owner/manager because those two people are needed for the day-to-day operation
of the business. Figure 20 shows the organizational chart of JA’s WINGS.

Owner/Manager

Cashier Cook

Figure 20. Organizational Chart of JA’s WINGS

Job Analysis

The initial management team depends on the founder herself, with a little back-up.
When it comes to hiring the owner is the one who’s going to decide. And don’t have certain

30
 requirements when hiring their employee, as long as the applicants is hardworking, loyal and
willing to learn. As the business grow, they will take on additional help in certain key areas.
For the training, the cook and cashier are the one who needs it so the owner will give a simple
training for her/him. Table 9 shows the job analysis of the labor requirement of the business
enterprise.

Table 9. Job Analysis

Position Job Description Job Specification
Managers ensure that their • Bachelor’s degree in business,
Manager assigned department, store, or management, or related field.
district is well staffed and • More education or experience may
provisioned, adheres to quality be preferred or required.
and service standards, • Strong understanding of business
increases revenue and market management, financial, and
share, and helps the business leadership principles.
accomplish its goals. They hire • Excellent communication,
and train employees, help interpersonal, leadership, coaching,
develop and implement and conflict resolution skills.
business strategies, and • Time and project management
perform a variety of other tasks skills.
to ensure the business is • Ability to analyze processes and
thriving. information, identify problems and
trends, and develop effective
Manager Responsibilities solutions and strategies.
• Delegating • Commitment to providing
responsibilities and exceptional service to customers
supervising business and support to staff members.
operations
• Hiring, training,
motivating and
coaching employees as
they provide attentive,
efficient service to
customers, assessing
employee performance
and providing helpful
feedback and training
opportunities.
• Resolving conflicts or
complaints from
customers and
employees.
• Monitoring store
activity and ensuring it
is properly provisioned
and staffed.

31
 • Analyzing information
and processes and
developing more
effective or efficient
processes and
strategies.
• Establishing and
achieving business and
profit objectives.
• Maintaining a clean,
tidy business, ensuring
that signage and
displays are attractive.
• Generating reports and
presenting information
to upper-level
managers or other
parties.
• Ensuring staff
members follow
company policies and
procedures.
• Other duties to ensure
the overall health and
success of the business.
Cashiers scan items, ensure • High school diploma or equivalent.
Cashier that prices are quantities are • Customer service or cashier
correct, and collect payments. experience.
They also assist customers by • Ability to handle transactions
explaining or recommending accurately and responsibly.
items, answering questions, • High level of energy with strong
and processing exchanges or customer service skills.
refunds. • Basic math and computer skills.
• Ability to stand, walk, lift heavy
Cashier Responsibilities: items, and work with other team
• Welcoming customers, members in a fast-paced
answering their environment to provide excellent
questions, helping service.
them locate items, and • Attention to detail.
providing advice or • Helpful, courteous approach to
recommendations. resolving complaints.
• Operating scanners,
scales, cash registers,
and other electronics.
• Balancing the cash
register and generating

32
 reports for credit and
debit sales.
• Accepting payments,
ensuring all prices and
quantities are accurate
and proving a receipt to
every customer.
• Processing refunds and
exchanges, resolving
complaints.
• Bagging or wrapping
purchases to ensure
safe transport.
• Following all store
procedures regarding
coupons, gift cards, or
the purchase of specific
items, such as alcohol
or cigarettes.
• Maintaining a clean
workspace.
Cooks prepare meals and food • High school diploma or GED.
Cook items according to recipes • SERV Safe food handling
created by the company or certification is preferred.
establishment by which they • Sound knowledge of cooking
are employed. They perform all methods and techniques.
duties necessary to ensure that • Proven experience working as a
a meal is properly prepared and Cook.
presented within a specified • The ability to follow recipes.
timeframe. • The ability to work in a team.
• The ability to stand for extended
Cook responsibilities: periods of time.
• Preparing and • Effective communication skills.
assembling ingredients
for menu items.
• Preparing high-quality
meals and food items
according to company
recipes.
• Storing excess food at
the correct temperature
in order to avoid
spoilage.
• Ensuring that food
portions and food

33
 presentation meet
company standards.
• Monitoring supplies
and re-ordering stock
as needed.
• Ensuring that cooking
utensils are clean
before each use.
• Cleaning and
sterilizing food
preparation areas.
• Assisting other cooks
to ensure that food
orders are completed in
a timely manner.
• Efficiently resolving
problems with
customers’ orders.
• Ensuring that food
health and safety
regulations are
followed.

34
 FINANCIAL PLAN

Total Project Cost

It is important to come up with detailed estimates for all the project costs. It is the
overall project costs which are the total funds needed to monetarily cover and complete a
business transaction or work project. Table 10 shows the total project cost of JA’s WINGS.
In this part are the summary or the overall expenses needed for the startup of the business,
but you can see in the production and operational plan the detailed quantity and amount for
each material in the business.

Table 10. Total Project Cost of JA’s WINGS

Total Project Cost
Particulars Amount (PhP)
Building Cost 25,000.00
Utilities 1,020.00
Permits and Licenses 3,000.00
Equipment 1,690.00
Furniture and Fixtures 4,280.00
Transportation 800
Rent 1,200.00
Raw Materials 5, 737.00
Miscellaneous 2,000.00
Total Project Cost 44,727.00

Source of Funds

Entrepreneur always seek sources of funding to grow their business. The source of
funds of the JA’s WINGS will come from the owner’s capital and love money. Because
when starting a business, your first investor should be yourself and with your own cash.
Furthermore, the love money will be borrowed to my which is money that will be repaid
later as your business profits increase without interest. Table 11 shows the source of funds
of JA’s WINGS.

Table 11. Source of Funds of JA’s WINGS.

Sources of Funds
Particulars Amount (PhP)
Owners’ Investment/Capital 30,000.00
Love Money (family) 15,000.00
Total Funds 45,0000.00

Financial Statements

35
Projected Income Statement

The Projected Income Statement is a snapshot of your forecasted sales, cost of sales,
and expenses. It allows your business to estimate financial ratios under various strategy-
implementation scenarios. Table 12 shows the projected income statement of JA’s WINGS.
Table 13 shows the cost of goods sold and Table 14 shows the projected sales.

Table 12. Projected Income Statement of JA’s WINGS.

JA’s WINGS.
Projected Income Statement
For the Year Ended December 31, 2023, 2024, and 2025
Year 1 Year 2 Year 3
Net Sales PhP PhP PhP
1,031,125.00 1,046,592.00 1,062,291.00
Less: Cost of 833,340.00 845,840.00 858,528.00
Goods Sold
Gross Profit 197,785.00 200,752.00 203,763.00
Less: Selling,
General and
Administrative
Expenses
Utilities 12,240.00 12,852.00 13,495.00
Rent 14,400.00 14,400.00 14,400.00
Taxes and Licenses 3,000.00 3,000.00 3,000.00
Transportation 19,200.00 20,160.00 21,165.00
Miscellaneous 24,000.00 24,000.00 24,000.00
Total Expenses 72,840.00 73,912.00 75,560.00
Net Income PhP PhP PhP
124,945.00 126,810.00 128,203.00

Table 13. Cost of Goods Sold

Cost of Goods Sold per serving of regular chicken wings
Particulars Amount
(PhP)
Chicken wings 30
Fish Sauce 2.5
Tempura Batter 2
Cooking oil 3.9
Flavor 8.3
Toppings 2.5
Rice 5
Paper box 3.2

36
 Disposable spoon & 3.3
fork or plastic gloves
Other Expenses 9.3
Total Project Cost 70.00

Table 14. Projected Sales

Projected Sales for the Next Three (3) Years
YProjected Number of Sales Price per serving of regular Amount (PhP)
Year (per servings) chicken wings (PhP)
1 10,950 70.00 766,500.00
1
1 11,498 80.00 919,840.00
2
3 12,072 90.00 1,086,480.00
3

Projected Balance Sheet

Projected balance sheet are the statements that show estimated changes to a
company's financial status, including investments, other assets, liabilities, and financing for
equity. For many successful businesses, it's important to create the appropriate financial
statements so owners and even employees can have an idea of how the business is operating.
Each financial statement, including a projected balance sheet, serves a unique purpose, but
the ultimate goal in having them all prepared correctly is so that those who need to can gain
a true sense of the financial health of an organization. Table 15 shows the projected balance
sheet of JA’s WINGS.

Table 15. Projected Balance Sheet of JA’s WINGS.

JA’s WINGS
Projected Statement of Financial Position
December 31, 2023, 2024, and 2025
Year 1 Year 2 Year 3
ASSETS
Current Assets
Cash PhP 20,000.00 PhP 30,000.00 PhP 35,000.00
Raw Materials 90,935.00 82,013.00 77,226.00
Inventory 26,640.00 29,502.00 32,508.00
Other current 3,500.00 3,675.00 4,354.00
Total Current Assets 141,075.00 145,190.00 149,088.00
Non-Current Assets
Food Store 25,000.00 25,000.00 25,000.00
Equipment 1,690.00 1,690.00 1,690.00
Depreciation (300.00) (300.00) (300.00)

37
 Furniture and Fixture 4,280.00 4,280.00 4,280.00
Depreciation (1,200.00) (1,200.00) (1,200.00)
Total Non-Current 28,870.00 28,870.00 28,870.00
Assets
Total Assets PhP 169,945.00 PhP 174,060.00 PhP 177,958.00
LIABILITIES
Current Liabilities
Accounts Payables 0.00 0.00 0.00
Total Liabilities 0.00 0.00 0.00
EQUITY
Beginning Capital 45,000.00 47,250.00 49,613.00
Net Income 124,945.00 126,810.00 128,345.00
Total Equity 169,945.00 174,060.00 177,958.00
Total Liabilities and PhP 169,945.00 PhP 174,060.00 PhP 177,958.00
Equity

Projected Statement of Cash Flows

Cash flow is the net amount of cash that an entity receives and disburses during
a period of time. A positive level of cash flow must be maintained for an entity to remain
in business, while positive cash flows are also needed to generate value for investors.
Table 16 shows the projected statement of cash flows of JA’s WINGS.

Table 16. Projected Cash Flow of JA’s WINGS.

JA’s WINGS
Projected Statement of Cash Flows
For the Year Ended December 31, 2023, 2024, and 2025
Year 1 Year 2 Year 3
Cash Flows from Operating
Activities
Cash received from customers 1,031,125.00 1,046,592.00 1,062,291.00
Payments for Utilities (12,240.00) (12,852.00) (13,495.00)
Payment for rent (14,400.00) (14,400.00) (14,400.00)
Payment for supplies (833,340.00) (845,840.00) (858,528.00)
Net cash provided by operating 171,145.00 173,500.00 175,868.00
activities
Cash Flows from Investing
Activities
Payments to acquire equipment (1,690.00) (1,690.00) (1,690.00)
Payment to acquire furniture and (4,280.000) (4,280.00) (4,280.00)
fixture
Net cash provided by investing (5,970.00) (5,970.00) (5,970.00)
activities

38
 Cash Flows from Financing
Activities
Cash received from investments by (30,000.00) (30,000.00) (30,000.00)
owner
Cash received from borrowings (15,000.00) (15,000.00) (15,000.00)
Payments for withdrawals by owner (0.00) (0.00) (0.00)
Net cash provided by financing (45,000.00) (45,000.00) (45,000.00)
activities
Net Increase (Decrease) in Cash 120,175.00 122,530.00 124,898.00
Cash balance at the beginning of the 45,000.00 45,000.00 45,000.00
period
Cash balance at the end of the period PhP 120,175.00 PhP 122,530.00 PhP 124,898.00

Financial Ratio Analysis

It’s important to keep in mind that financial ratios can only be interpreted fairly if the
financial statements on which they are based are prepared according to the same set of accounting
standards. This ensures that the underlying general ledger accounts always relate to the same line
items in the financial statements. Table 17 shows the projected financial ratio analysis of JA’s
WINGS.

Table 17. Projected Financial Ratio Analysis

JA’s WINGS
Projected Financial Ratio Analysis
Year 1 Year 2 Year 3
Gross Profit Margin 19% 19% 19%
Net Profit Margin 12% 12% 12%
Return on Equity 74% 73% 72%
Return on Investment 74% 73% 72%

39
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ame=Philippine%20Broiler%20Market%20Trends%20and%20Prospects_Manila_P
hilippines_03-23-2020

United States Department of Agriculture (30, March 2020) Philippines: Chicken overtakes pork
as preferred protein
https://www.poultryworld.net/poultry/philippines-chicken-overtakes-pork-as-
preferred-protein/

PhilAtlas (2020) Lupao, Nueva Ecija Profile

https://www.philatlas.com/luzon/r03/nueva-
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California Manufacturing Technology Consulting (18, September 2019) 6 Ways to Improve

Product Quality in Food Manufacturing
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manufacturing

Philippine Statistics Authority (24, February 2022) 2019 Annual Survey of Philippine
Business and Industry (ASPBI) - Accommodation and Food Service Activities Sector:
Preliminary Results
https://psa.gov.ph/content/2019-annual-survey-philippine-business-and-industry-
aspbi-accommodation-and-food-service

National Statistical Coordination Board (2009) The 2009 Philippine Standard Industrial
Classification
https://psa.gov.ph/sites/default/files/PSA_PSIC_2009.pdf
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pdf
Betterteam 2022, Manager Job Description.
https://www.betterteam.com/manager-job-description

Betterteam 2022, Cashier Job Description.

https://www.betterteam.com/cashier-job-description

Betterteam 2022, Cook Job Description.

https://www.betterteam.com/cook-job-description

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