Avocadah Pie Manuscript

AVOCADAH PIE
Mary Jon P. Pascual 1,2,3 , Angel E. David 1,2,3 , Bryan Fernando 1,2,3 ,Carla
Louise B. Villanueva 1,2,3 , Joshua Santos 1,2,3 , Kurt Santos 1,2,3 , Rusty Declaro 1,2,3
, Shiela Meilyn P. Sanga 1,2,3 , and Mr. Joshua Agapito 2,3,4
1
Senior High School – Accountancy, Business and Management Strand
2
Research Development and Innovation Center
3
Our Lady of Fatima University
4
Research Adviser
June 2022
AVOCADAH PIE ii
Endorsement
This business plan entitled: "Avocadah Pie" was prepared by Mary Jon P.
Pascual, Angel E. David, Bryan Fernando, Carla Louise B. Villanueva, Joshua Santos,
Kurt Santos, Rusty Declaro, and Shiela Meilyn P. BE-ABM-12Y1-1RA, in partial
fulfillment of the requirements for the strand of Accountancy, Business and Management
has been examined and now recommended for Oral Examination.
Mr. Joshua Agapito, (c)
Adviser
________________________________________________________________________
This business plan entitled: "Avocadah Pie" prepared by Mary Jon P. Pascual, Angel E.
David, Bryan Fernando, Carla Louise B. Villanueva, Joshua Santos, Kurt Santos, Rusty
Declaro, and Shiela Meilyn P. Sanga of BE-ABM-12Y1-IRA, are recommended for Oral
Examination/ has been examined by the panel of examiners with a grade of __________.
_________________________ _________________________
Panel Member Panel Member
Dr. Rommel Joseph G. Lazatin
Program Head, College of Business and Accountancy
OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

AVOCADAH PIE iii
Certificate of Originality
We hereby declare that this thesis is our own work and that, to the best of my
knowledge and belief, it contains no material previously published or written by another
person nor material to which to a substantial extent has been accepted for award of any
other degree or diploma of a university or other institute of higher learning, except where
due acknowledgement is made in the text. We also declare that the intellectual content of
this thesis is the product of our work, even though we may have received assistance from
others on style, presentation and language expression.
Mary Jon P. Pascual
Angel E. David
Bryan Fernando
Carla Louise B. Villanueva
Joshua Santos
Kurt Santos
Rusty Declaro
Shiela Meilyn P. Sanga
Mr. Joshua Agapito, (c)
Research Adviser
Date Signed:
__________________

AVOCADAH PIE iv
Table of Contents
Endorsement 1
Certificate of Originality 2
Table of Contents 3-9
Acknowledgment 10
Executive Summary 11
1.0 Project Background 11-12
1.1 Company Name and Logo 12-13
1.2 Product Name and Logo 13-14
1.3 Company Vision, Mission, and Objectives 14
1.4 Capital Contribution 15
2.0 Management and Personnel Study 16
2.1 Organizational Structure 15
2.2 Job Description 16
2.3 Job Specification 17
2.4 Rules and Regulations 23-24
2.5 Company Policies 25
2.6 Operation Policies 25
3.0 Marketing Study 26
3.1 Market Description 26
3.2 Product Review 26-27
3.3 Competitive Review 27-28
3.4 Consumer Survey Summary 28-35
3.5 Product Strategy 35
3.6 Pricing Strategy 35-36
3.7 Value Chain Strategy 36
3.8 Promotional Strategy 36
3.9 Projected Sales 36-37
3.9.1 Packaging 37
4.0 Environmental Analysis

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4.1 General Environment 37

4.1.1 Demographic Environment 37-38
4.1.2 Political Environment 38
4.1.3 Economic Environment 38-39
4.1.4 Socio-Cultural Environment 39
4.1.5 Technological Environment 39
4.2 Macro Environmental Analysis 39
4.2.1 Opportunities 39
4.2.2 Threats 40
4.3 Micro Environmental Analysis 40
4.3.1 Strengths 40
4.3.2 Weaknesses 40-42
5.0 Technical Study 42
5.1 Comparison 42
5.2 Production Process 42
5.3 Raw Materials Requirements 43-44
5.4 Materials and Equipment 45-46
6. 0 Action Plans 46
7.0 Uses and Purpose of Financial Study 46
7.1 Financial Statement 46
7.2 Statement of Comprehensive Income 46
7.3 Statement of Financial Position 46
7.4 Cash Flow Statement 46
7.5 Budgeting and Costs 47
7.5.1 Salaries and Wages 47
7.5.2 Raw Materials 47-48
7.5.3 Materials and Equipment 48
7.5.4 Furniture and Fixtures 48-49
7.5.5 Kitchenware and Utensils 49
7.5.6 Office Supplies 49
7.5.7 Kitchen Supplies 49

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8.0 Socio-Economic Study 50-51

8.1 The Government 52
8.2 Other Beneficiaries 52
References 53-55

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vii
List of Tables
Table 1: Capital Contribution 14

Table 2: Raw Ingredients 43-45
Table 3: Materials and Equipment 45-46
Table 4: Salaries and Wages 47-48
Table 5: Raw Materials 48-49
Table 6: Materials and Equipment 49
Table 7: Furniture and Fixtures 49
Table 8: Kitchenware Utensils 49-50
Table 9: Office Supplies 50
Table 10: Kitchen Supplies 50

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viii
List of Figures
Figure 1: Company Logo 12
Figure 2: Product Logo 13
Figure 3: Organizational Chart 17
Figure 4: Competitor Logo 27
Figure 5: Competitor Logo 27
Figure 6: Packaging 37
Graph 1: Profile of Respondents According to Age 28
Graph 2: Profile of Respondents According to Gender 29
Graph 3: Do you always eat avocado? 29
Graph 4: Have you ever eaten a pie? 30
Graph 5: Do you like avocadoes? 31
Graph 6: Would you like to try a steamed avocado pie? 31
Graph 7: Do you think the avocado and cheese will satisfy your cravings? 32
Graph 8: Do you like mayonnaise as a dip for avocado pie? 32
Graph 9: Have you tried other flavors of pie? 33
Graph 10: Do you prefer a simple packaging? 33
Graph 11: Do you think the price of our product, which costs PHP 25.00 for 1 piece of
avocado with cheese, is affordable? 34
Graph 12: Will you recommend Avocado Pie to your family, friends, classmates, and
relatives? 34

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List of Appendices
Appendix A: Sample Survey Form 56

Appendix B: Architectural Design 58
Appendix C: Store Layout 59
Appendix D: Uniform Design 60
Appendix E: Articles of Partnership 61
Appendix F: Documentation 62

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Acknowledgement
First and foremost, praise and thank to the celestial being our Almighty God
for blessing throughout this research paper to complete the study. The second researchers
are really grateful that they completed their research paper in the time given by their
lecturer, Mr. Joshua Agapito. The researchers also wanted to express their gratitude to
their parents or guardians for their unwavering support, both financially and emotionally.
To the friends who helped and supported them so they didn't give up on the study, to the
respondents who were very helpful in completing the survey form. The researchers also
sincerely thank their marketing professor who knew how to make a marketing plan or
business plan, and also shared his knowledge on how to properly and ethically manage a
business. Ethics that a businessman should follow, Ms. Lyka Lugtu. Along with their
instructors, they also want to thank their university, Our Lady of Fatima University, for
giving them the opportunity to grow, build confidence and expand their knowledge.

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The Proponents
Executive Summary
Avocadabra's Company produces products that are both affordable and of

high quality. It provides a bite-sized dish called as Avocadah Pie with a unique flavor
that everyone will like. Avocadabra's Corporation was formed in Holy Rosary Parish,
near Holy Angel University, to draw the attention of individuals who might attend church
as well as Holy Angel University students. People who live near the company provide us
with a significant profit that we can put to good use in the near future. Everyone is
welcome to stay as long as they like and taste the product. Because our product is
inexpensive, it is accessible to anybody, but it is worthwhile to purchase because of its
flavor. Because people like to buy finger foods or bite-size products to satisfy their
hunger, Avocadabra's Company goal is to produce affordable products with good quality
at the same time. This is where Avocadah Pie developed and was discovered. Avocadah
Pie is made using healthful ingredients that are constantly on hand in the market. This
substance is good for their health and has a lot of benefits. It also comes in high-quality
packaging that matches the flavor of our high-quality product. Avocadabra's Company,
as part of the food industry, ensures that customers can trust the company since it
provides healthy and safe items that will benefit customers. Avocadabra's Company's
mission is to be known as a leading distinctive brand of fresh, homemade, high-quality
avocado pies. Customers are offered the most reasonable and affordable price. For a pie
that is both healthier and more fulfilling. While the company's vision is to bring
happiness to our customers through tasty, high-quality meals and an exceptional dining
experience, all while working for the greater benefit of our employees, community, and
environment.

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1.0 PROJECT BACKGROUND
It is a document that summarizes how the project's plan will be developed and
what will be accomplished. It is to ensure that the plan can be implemented and that the
project will be completed.
1.1 Company name and logo
Figure 1. Company Logo
"AVOCADABRA'S COMPANY" is the name of our company, which we came

up with on our own to make it unique and uncommon. The "Avocadabra" is a powerful
line, and our product possesses the same strength. We put our heart and soul into it,
ensuring that our customers sensed the power we pulled for the best possible outcome of
our product. Serving consumers with love, originality, and something they won't see
anywhere else. The color green background stands universally associated with nature,
tied as it is to grass, plants and trees. Being the hue of spring and rebirth, it also denotes
development and development. Another association is “getting the green light” to go
ahead, giving it an association with taking action. The logo has a relaxed appearance and
a very simple design that retains its attractiveness. The objective of Avocadabra’s
Company is to develop a good relationship with the consumers, deliver a good customer
service, good product quality and to have their loyalty with us. The company's objective
is to be considered as the best-selling product in the city of San Fernando, Pampanga.
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1.2 Product name and logo
Figure 2. Product Logo
The logo's round or circle shape indicates that we offer a circular product. Our
product's name, Avocadah, is an expensive looks yet pleasant to hear name. It's
fascinating that our pie has a distinct flavor that is enhanced by the addition of cheese.
On both sides, we have a cheese because cheese is not featured on our product name but
we have cheese to complete the taste of our product and demonstrate that our product has
its nutrients. The yellow background represents happiness and optimism, as well as
enlightenment and creativity. This shows that we offer happiness to the customers, who
would love our product, and we offer creativity that in this product, we give all our best
for the best outcome.

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1.3 Company vision, mission and objective
This section contains the company's Vision, Mission, and Objectives. This
company's plan and techniques for achieving its goal are also included in this section.
Vision
To serve happiness to our customers through delicious, quality meals and

extraordinary restaurant experience while working toward the greater good for our
employees, community and environment.
Mission
To be recognized as a leading distinctive brand of fresh, homemade, quality

avocado pie makers. Offered to customers’ at the most reasonable and affordable price.
For a healthier, delicious filling and totally satisfying pie
Objectives:
 To create a product that is both inexpensive and of high quality.

 To satisfy clients with the nutritious avocado
 To raise brand awareness
 To provide anybody with the opportunity to sample a high-quality product at an
accessible price.
 To make a profit for a future plan.

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1.4 Capital Contribution

The partnership's capital will be three hundred fifty thousand (Php 350,000.00)
in Philippine currency, contributed equally in cash by the partners:
Amount Contributed
Names Amount Contributed
( in percentage)
David, Angel Php 50,000.00 10%
Fernando, Bryan Php 50,000.00 10%
Pascual, Mary Jon Php 50,000.00 10%
Sanga, Shiela Meilyn Php 50,000.00 10%
Santos, Joshua Php 50,000.00 10%
Santos, Kurt Laurence Php 50,000.00 10%
Villianueva, Carla Php 50,000.00 10%
Total PHP 350,000.00 100%

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2.0 MANAGEMENT AND PERSONNEL STUDY
This section deals with the planning and organization of a company's

management personnel's staff. It incorporates management and work, as well as their
relationship with their firm, in which they are seeking for a lady or man to operate as a
team and assist them with their obligations. The management and education of
employees in order for them to develop the potential task that has been allocated to them
and to put out their best effort in their work. Management and organization will assist the
corporation in identifying problems and fraud.
2.1 Organizational Structure
The purpose of Avocadabra's Company's organization is to observe how the

lines of authority are set up, as well as information about the variations between the
employees' positions and roles. How confidently personnel approach whatever they do in
order to attain the organization's goals. They are accountable to the firm, which includes
the rules. The goal is to bring all of the members together in order to fulfill the company's
objectives.

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Mary Jon P. Pascual

General Manager
Carla Louise B. Villanueva

Assistant Manager
Shiela Meilyn P. Sanga Angel E. David Bryan Fernando

Accountant Production Sales and Marketing
Supervisor
Kurt Santos Joshua Santos Rusty Declaro

Production Staff Production Staff Production Staff
Figure 3. Organizational Chart

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2.2 Job Description

The Avocadabra's Company are clearly stated in the job description. An
employee's demand, job duties, and job obligations. Describes your abilities and
qualifications. Qualification to perform a certain job function inside the organization.
Job Title: GENERAL MANAGER
General Manager is important because he is versatile and adaptable to execute

the changes that should be made in order to improve the business venture.
Duties and Responsibilities
 Monitoring and motivating staff

 Allocating budget resource
 Training low level managers and staff
 Manage all business operations to achieve the organization goals
 Develop and implement strategies to improve overall productivity
Job Title: ASSISTANT MANAGER
Assistant Manager is the bridge that connects top management with

employees. They ensure operational excellence by performing managerial tasks such as
scheduling, maintaining inventory and evaluating employee performance.
 Resolving customer issues

 Ensuring the company policies are followed
 Hiring and Training News Employees
 Ensuring that health, safety, and security rules are followed
 Taking disciplinary action when necessary

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Job Title: ACCOUNTANT
Accountant is the one who assist the corporate strategy, provide advice and help
businesses to reduce costs, improve their top line and mitigate risks.
 Prepare financial statement

 Analyze accounting data
 Record financial transactions
 Conducting financial investigations and audits
 Reporting to managers, directors or shareholders about the financial health of
the company
Job Title: PRODUCTION SUPERVISOR
Production Supervisor is setting daily/weekly/monthly objectives and

communicating them to employees. Organizing workflow by assigning responsibilities
and preparing schedules. Overseeing and coaching employees.
 Accomplishing work results

 Establishing priorities
 Monitoring progress
 Revising schedules
 Resolving problems
 Reporting results of the processing flow on shift production summaries.
Job Title: PRODUCTION STAFF
Production Staff is a professional who works on production line in

manufacturing environment and performs duties to make sure that the goals are met.
They are responsible for operating and maintaining products properly for distribution

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 Filled orders and checked products to ensure accuracy

 Maintains clean work spaces and equipment to meet health and safety standard
 Assessing food items quality
 Maintaining supplies
 Storing goods and raw materials properly
Job Title: SALES AND MARKETING
Sales and Marketing is the employee who sells products and market services
to customers or other businesses. Works with customers to find what they want,
provide solutions and ensures smooth sale process. Works to find new sales leads.
 Learning and creating marketing opportunity

 Planning and enforcing new sales plans
 Control each marketing department and income workforce
 Makes product appeal to the target market
 Trains other sales people in the art of selling
2.3 Job Specification
Job Specification Avocadabra's Company create a criteria for job specification

it consists an information about the qualities of an employees that must be present in
order for them to perform effectively. Avocadabra's Company qualifications based on
Educational Background, knowledge, skills and abilities required to perform in the
company. The job specification is the foundation upon which the company may recruit
and select the best potential candidate for the job.

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Job Title: General Manager
Skills and Qualifications
 Graduated with the degree of Bachelor of Science in Business Management

 Leadership Skills
 Active and Listening skills
 Decision making capability
Job Title: Assistant Manager
 Graduated with the degree of Bachelor of Science in Tourism Management

 Communication skills
 Interpersonal skills
 Creative in finding opportunities to learn new skills
Job Title: Accountant
 Graduated with the degree of Bachelor of Science in psychology

 Can work under pressure
 Must be self-motivated and eager to learn new things.
Job Title: Production Supervisor
 Graduated with the degree of Bachelor of Science in Marketing

 At least 1 year of experience in a managerial position.
 Must be adept in handling people.

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Job Title: Sales and Marketing
 Graduated with the degree of Bachelor of Science in Marketing

 Creativity and Problem-Solving
 Time Management and Planning
Job Title: Production Staff
 Graduated with the degree of Bachelor of Science in Business Management

 To be flexible and open to change
 Patience and the ability to remain calm in stressful situation
2.4 Rules and Regulations
Avocadabra's company rules and regulations must be followed throughout

working hours each employee must operate in accordance with the company's policies,
orders, rules, regulations, guidelines, and so on, when they become appropriate. These
are instructions for doing something right and avoiding doing something erroneously.
Working hours in a company, you must be on time and not be late, and you must be
responsible for the time provided to you. You must also complete your responsibilities
by inputting the necessary time. Unless you have an emergency that necessitates your
absence from the workplace.
The employees must not:
 Using of mobile phones while on duty.

 Being out on post or leaving your designated workplace.
 Going on unscheduled break.

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Leave and absences
A leave of absence allows an employee to take a break from work for a certain
length of time. It might be optional, obligatory, paid, or unpaid. Learn when a leave of
absence could be requested and what might happen if one is granted. So, if you are on
leave, you will need a letter stating why you did not show up or attend work, as well as
a permission letter.
You may not:
 Late notice of leave of absence.

 Reporting to work without medical certificate and fit to work after a sick
leave.
 Frequent absenteeism and tardiness will be subjected to termination.
Behavior
Refers to the company's values, which define it and set it apart from other
businesses. So good behavior is one of the most important characters to have as an
employee.
You may not:
 Use of profane words towards co-employee.

 Insubordination, meaning not following or being disrespectful to your
managers or supervisors.
 Overfamiliarity towards managers or supervisors
Health and sanitation
Inside the company's premises, health and sanitation are important, even more
so in customers' products. So in order to prevent food contamination from affecting the
customer's health, we need to keep our area clean wherever we are
 Opted wearing hairnet and other safety gears while working.

 Leaving your area without unorganized and untidy

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2.5 company policies
The business policies at avracadabra address the collection of rules and

regulations. Employees must follow specific guidelines. It set the straight within an
organization's criterion. Employee rights are protected by company policies.
Individuals will benefit from the clearest and simplest legislation imaginable. The
following policies must be observed while striving to limit or lessen harm: personnel
both inside and outside avracadabra's organization are aware of them. Company policy
 Smoking and drinking within the company premises.

 Not wearing your id and proper uniform.
 Wearing revealing clothes such as micro mini skirt and sleeveless
during wash day.
2.6 operation policies
Operation policy provides a framework for recording crucial information

regarding service delivery and service arrangements. It should go into the service's
history, philosophy of care, and referral and assessment procedures in great detail. -
stealing the products, equipment and materials from the company
 selling damaged products in a cheaper price.

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3.0 Environmental Analysis
The AVOCADABRA Company's Environmental Analysis is a strategic tool that

describes the process of identifying all external and internal factors that influence the
company's performance. The business's external control may have an impact on its sales
and market price. It allows the organization to develop critical goals and plans of action
while assessing dangers and seizing opportunities as they arise. By keeping decision-
makers within the company, the corporation will be able to achieve organizational goals.
3.1 Market Description
Angeles City, Pampanga will be the location of Avocadabra's Company. It will

be positioned in Holy Rosary Parish, near Holy Angel University, in order to attract the
attention of those who may attend church as well as students who attend Holy Angel
University. The store was 500 meters away from the other restaurants since it is also a
fantastic location because there are many stores selling their own products such as
milktea, puto bumbong, and so on. It'll also benefit the company because it'll be closer to
the store, and more people will be interested in our product. In addition, there is a lot of
subdivision in that neighborhood, and it is quite loud. There are also a lot of subdivisions
in that area, which is a great location because we can make more money there as long as
there are enough individuals interested in our product's unique flavor. We will remain
open as long as there are people in the store, allowing them to sample our goods for as
long as they wish.
Our product is accessible to anyone because it is inexpensive, yet it is

worthwhile to purchase because of its flavor. Tourists, employees, and students are our
target markets. There are a lot of tourists in Angeles because there are so many tourist
attractions. It offers a vintage ambiance, as the location has a long history. The store is
expanding because a large number of people visit it, and there is a good possibility that
the number of people who buy from it will continue to grow. It's well worth it, because
our customers' health is our top priority. This product is beneficial to their health and has
numerous advantages. It also has high-quality packaging that complements our high-
quality product flavor. It's excellent and inexpensive, which is wonderful for their budget.

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They would enjoy eating our product if they wanted to eat food that was clean, healthy,
and economical. Our product is ideal for students who are exhausted from schoolwork,
employees who are fatigued from long days at work, and especially tourists who want to
try new foods.
Marketing strategies such as sharing it on social media could have a significant
impact in our store. It's a fantastic idea because most people are on social media. Also,
the most significant aspect of our product is its high-quality taste, as well as the manner
we engage with our consumers and provide excellent customer service. Finally, the free
food taste is also quite likely to be a profitable business. Our customers' feedback will
have a significant impact on our business since it will let us know whether there is
anything we need to improve or if they are satisfied with our product.
3.2 Product Review

The Avocadah Pie of Avocadabra's Company is quite affordable, and the
company really consider it before publishing it. The company considered the advantages,
which ranged from health to a low-cost meal. This product was made with fresh
ingredients to ensure the safety and wellness of the clients. Furthermore, there are no
seasonings. Included to ensure that this product is not detrimental to the health of any of
our customers can select from a variety of dips based on their personal preferences. In
addition, the corporation had certain consumer surveys that were extremely useful in
determining how to improve the product's efficiency. The main negative of this product is
that people are unfamiliar with it because it is so unique, and only those who are
interested in it will buy it. However, as long as the product is well-known in the area,
there will be no issues.
To summarize, Avocadah pie is a healthier and more cheap option that
customers would enjoy. The product provides a delicious pie that a consumer will
remember and want to eat again and again. Because of the originality of the product, the
company has a chance to reach the target market, and our items are suitable for both
children and adults.

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3.3 Competitive Review

This part where the business will compare its product to other competitors. It
allows company to assess the competitor's strengths and weaknesses in the marketplace
and implement effective strategies to improve the competitive advantage. These are the
following competitors of the company:
Figure 5. Aling Nene’s Sweets and Pasalubong
Aling Nene's Sweets & Pasalubong

Aling Nene's Sweets & Pasalubong is known for its tasty Crispy Okoy and
other pasalubong classics, but they also offer sweets like its Ube Egg Pie (P220) and the
recently-launched Ube Macapuno Egg Pie (P240). Both of these egg pies have a super
silky, smooth, and purple-hued custard and an ube-flavored crust, while the only thing
that sets them apart is that the Ube Macapuno Egg Pie has macapuno mixed in the custard
to add sweet flavors. Their product is too sweet because of the added flavors, they need to
properly balance the sweetness of the product so that everyone can try the Macapuno and
Ube egg pie.
Figure 6. Goldilocks

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Goldilocks
Goldilocks became known internationally because of their unique Filipino

desserts, snacks, and bread. Goldilocks serve the Filipino people since 1966, they are
considered one of the go-to places when it comes to pasalubong and cakes for special
occasions. Their egg pie is undoubtedly one of their bestsellers. It has a simple formula,
which some might argue also makes it the best. It consists of a perfectly balanced egg
custard filling one that’s not too sweet or too eggy, but just right. For this product egg pie
is pricey. Not everyone can afford to buy that kind of Pasalubong even the per slice Egg
pie is expensive.
3.4 Consumer Survey Summary

This section discusses the external elements that may have an impact on
Avocadabra's Company. These two are opportunities and threats the firm has no control
over either, but it can be avoided in the case of threats, which is a negative element, and
the business must take advantage of chances. To summarize, the Avocadabra's
Company's Macro Environment encompasses a broad range of factors that affect the
company's profitability. While some of the factors are negative, such as bad weather,
inflation rate, and so on, there are also positive factors, such as deflation rate, franchise,
and so on. If Avocadabra's company continues to seize possibilities, the company will
grow and provide jobs for those who need them. As a result, it has aided in lowering the
unemployment rate in the Philippines.

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Graph 1
Profile of Respondents According to Age
Graph 1 illustrates the profile of the respondents according to age. It also

represents the age of 50 respondents. It shows that their age group is 17 to 21 years old.
In the data collected. 1 of the total respondents are 21 years old which is equivalent to 2%
This being followed by 5 respondents with 19 years old which is equivalent to 10% while
the 35 respondents are 18 years old equal to 70% After that 9 of the respondents are 17
years old which equivalent to 18%.

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Graph 2
Profile of the Respondents According to Gender
Graph 2 illustrates the profile of the respondents according to their gender. This
shows that most respondents are mostly Female with a total percentage of 70% which is
equivalent to 35 students while the 28% of the respondents are male which is equivalent
to 14 students and 2% of the respondent is transparent which is equivalent to 1 student.
1. Do you always eat avocado?

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Graph 1 illustrates the consumption of the respondents for Avocadah Pie. It shows
that 27 of the respondents always eat Avocado which is equivalent to 54% while the 21
of the respondents are not always eating Avocado which is equivalent to 42% and while
remaining 2 is sometimes eating Avocado which is equivalent to 4%.
2. Have you ever eaten a pie?
Graph 2 illustrates the likeness of the respondents for Avocado. It shows that 45
of the respondents is always eat pie which is equivalent to 90% while 4 of the
respondents is not eating a pie which is equivalent to 8% and the while remaining 2 is
sometimes eating a pie which is equivalent to 4%.

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3. Do you like avocados?
Graph 3 illustrate the likeness of the respondents for Avocado. It shows that 43
respondents like Avocado which is equivalent to 86% while 7 of respondents dislike
Avocado which is equivalent to 14%. Graph 3 illustrate the likeness of the respondents
for Avocado. It shows that 43 respondents like Avocado which is equivalent to 86%
while 7 of the respondents dislike Avocado which is equivalent.
4. Would you like to try a steamed avocado pie?

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Graph 4 illustrates to try a streamed Avocado Pie. It shows that 43 of the

respondents like to try a steamed Avocado Pie which is equivalent to 86% while 7 of
respondents do not try to a steamed avocado pie which is equivalent to 14%.
5. Do you think the avocado and cheese will satisfy your cravings?
Graph 5 illustrates the respondents who think the avocado and cheese satisfy
cravings. It shows that 45 of the respondents think the avocado and cheese satisfy the
cravings which is equivalent to 90% while 4 of respondents is not satisfy the cravings
which is equivalent to 8% while remaining 1 is not yet eaten which is equivalent to 2%.

AVOCADAH PIE 23
6. Do you like mayonnaise as a dip for avocado pie?
Graph 6 illustrates the likeness of the respondents to use mayonnaise as a dip for
Avocado Pie. It shows that 44 of the respondents like to eat Avocado Pie with a dip
which is equivalent to 88% while the 5 respondents doesn't like to eat Avocado with a dip
which is equivalent to 10% while remaining 1 is not yet eaten Avocado Pie with a dip
which is equivalent to 4%.
7. Have you tried other flavors of pie?
Graph 7 illustrates the likeness of the respondents to tried other flavors of pie. It
shows that 46 of the respondents tried other flavors of pie which is equivalent to 92%
while the 4 respondents is doesn't tried other flavors of pie which is equivalent to 8%.

AVOCADAH PIE 24
8. Do you prefer a simple packaging?
Graph 8 illustrates the likeness of the respondents to prefer a simple packaging. It

shows that 46 of the respondents prefer a simple packaging for Avocado Pie which is
equivalent to 92% while the 4 respondents is doesn't prefer a simple packaging which is
equivalent to 8%.
9. Do you think the price of our product, which costs PHP 25.00 for 1 piece of avocado
with cheese, is affordable?
Graph 9 illustrates the respondents who think the price of our product which costs
PHP 25.00 for 1 piece of avocado with cheese, is affordable. It shows that 47 of the
respondents think the price of our product, which costs PHP 25.00 for 1 piece of avocado
with cheese,is affordable which is equivalent to 94% while the 3 respondents is not
reaching the price of an Avocado pie which is equivalent to 6%.

AVOCADAH PIE 25
10. Will you recommend Avocado Pie to your family, friends, classmates, and relatives?
Graph 10 illustrates the willingness of the respondents to spend for Avocado Pie.
It shows that 48 of the respondents are willing to recommend Avocadah Pie to your
family, friends, classmates and relatives which is equivalent to 96% while 2 of the
respondents are not willing to recommend Avocadah Pie to your fam which is equivalent
to 4%.
3.5 Product Strategy

Avocado is the most fundamental component in avocadah pie, with the rest of
the fixing elements being tuna, milk, flour, and cheese. Avocado pie's product strategy
has a large amount of nutritious, useful fats, which may help a person feel fuller in
between meals. It will also make the customer healthier.
3.6 Pricing Strategy

This section will demonstrate how the market determines the price of the
things given. The firm will offer one (1) piece of the product for Php 25.00. Customers
will flock to the business since the items are significantly less expensive. It will,
nevertheless, have a great texture and appearance.
It will make 30 pieces of Avocadah pie at the initial cost of Php 300.00 for
the product ingredients. The corporation will generate Php 750.00 from the 1 piece for
Php 25.00 pesos price, and they will make a Php 450.00 profit. Income Statement
Avocadah Pie (per piece):
Price…………………………………………………………………………….. Php 25.00

Material Cost Ingredients………………………………………… Php 5.30
Packaging………………………………………….. Php 4.5 Labor Cooking and
Preparing……………………………………………….Php 4.00 Cost per
pack………………………………………………………Php 15.00 Net
Profit………………………………………………………………..Php 10.45

AVOCADAH PIE 26
*Our goal is to sell 30 Avocadah pies for Php 750.00 (25 x 30) in revenue and Php
450.00 in profit.
3.7 Value Chain Strategy

VALUE CHAIN STRATEGY
AVOCADAH PIE will be organized and preserve accurate records in order to
achieve corporate success. Consumers will receive an amazing product and exceptional
service from the firm, which will be viewed as one of the company's strengths over its
competitors.
Producer
Consumer
The AVOCADAH PIE product is delivered to the target market from the
provider. Because it is more effective and takes less time to deliver avocado pie to the
target population, Avocadah pie uses a zero-level distribution channel. The producer will
bring the product to market and sell it to consumers directly. This strategy has the ability
to strengthen customer relationships.
3.8 Promotional Strategy & 3.9 Projected Sales
This section will outline the plan for promoting the product on the market. The
promotional plan for the entire operation of the business will be managed by the sales and
marketing supervisor. As a start-up campaign, the company will give away free samples

AVOCADAH PIE 27
and distribute fliers. If customers were aware of the product, it will be improve and also
be promoted using printed tarpaulins and some banner to make sure that customer knows
what is product and where they can buy the product, printed tarpaulins and banner shows
the name of the business, the image of the product, name of the product, price of the
product and the location where the product stall. As mention on the first sentence, the
company goal is to promote the product, wherein customers who order three sets of
Avocadah Pie will receive a trading stamp from the company, which one stamps free, for
short if they buy 3 sets they receive 1 set. For some reason If they completed the 6
stamps, they will having an additional 1 set of Avocadah Pie for free.
3.9 Projected Sales

This section shows how Avocadabra's Company determines how much
revenue it anticipates in the near future. It can assist in determining a company's health.
The decision on whether or not to increase revenue and the number of loyal customers.
It also illustrates how sales increase by 5% each year.
Product Selling Unit Projected Year 2021 Year 2022 Year 2023
Price Produce Sale
Daily
Avocadah 25 200 Php Php Php Php
Pie 5,000.00 1,825,000.00 1,916,250.00 2,012,062.5

AVOCADAH PIE 28
3.9.1 Packaging

AVOCADAH PIE 29
4.1 General Environment

Zeng (2011) stated that a company's general environment has an impact.
Because changes in the larger environment may signal trends that have a substantial
impact on a company's competitive position, this is the case. To get a competitive
advantage over potential market competitors, the general environment will assist the
company in anticipating various methods that can benefit the company.
4.1.1 Demographic Environment

Businesses today must consider demographic environment. By selecting
different characteristics, needs, and wants, it help to determine specific individuals.The
main target market or the beneficiaries of the product Avocada'h pie have different
characteristics. It focuses on the people who are most likely to buy the product. The
personal traits of the possible beneficiaries includes their age, gender, occupation,
religion, income and social class. The Demographic forces of Avocadabras Company
present managers with opportunities and threats that can have a big impact in a business.
Avocadah pie is a nutritious food that the beneficiaries are at age 6 years old and above
male and female. The product can buy in a affordable price even the students can afford
to buy the product. Employees who wants to save money can buy the nutritious product
rather than buying a snacks in a convenience store and fast food chain. When it comes to
religion, it doesn't matter if the customer is Catholic, Muslim or other religion everyone
can benefit from this product. Any religion is not related with this product . For the
income even the customer have a low or average income can afford to buy Avocada'h pie
since the company set the product in a low price just to encourages many customers to
buy the product and income is not became an hindrance for them to buy . By making the
product affordable is the reason to choose the products over competitors. And when it
comes to social class. lower class, upper class, High class can buy the product at the
cheap price just to satisfy their cravings . The main target market of this product are
people who is health conscious, people who love to eat healthy food. Since people now a
days are more engaged in buying a healthy food it become an unstoppable trend, due to
cultural awareness of nutrition. Consumer demand has shift toward healthier meals that is

AVOCADAH PIE 30
why developing and promoting new products, consumer health is now at the top of the
priority list of the Company.
4.1.2 Political Legal Environment

The Avocadabra's company give importance to the Political Legal
environment because being new to the market it doesn't mean without limitations, it still
need to follow the government rules. The government policy may change from time to
time, due to adjusting condition in the area where the company operate Avocadabra's
Company must be flexible to adapt those changes and adjust the business strategy
appropriately. Avocadabra's Company owners register the business in legal way by filling
up business permit to the government it will serve as a proof that business follows certain
laws and ordinances. This can be a source of legitimacy and reputability for customers
seeking to engage in that business. Avocadabra's Company is a food establishment it is
the most affected when it comes to health and safety related policies. The owners of the
company required getting a sanitary permit, it is a certificate that confirms that the
facility or establishment has been inspect and meets the requirements needed. Sanitary
permit is important to ensure the processed, sold and served product is clean and healthy.
It is very important that a business should plan for the variability in the policies and
regulations of the government to maintain a stable business environment.
4.1.3 Economic Environment
The Avocadah Pie is extremely tasty, and people crave it at all times. These
are all of the economic aspects that influence how a business operates. The product is
nutritious because it is created from vegetables, which are extremely beneficial to one's
health. If customers appreciated the product due of its good value taste and healthy
ingredients, it will earn a lot of positive feedback and attract new customers. If the
company's quality attracts a large number of clients, the Avocadabra's Company will
expand in order to gain more earnings and customers. Even though in the midst of a
pandemic, the company will continue to operate because many people enjoy buying and
eating snacks, especially if they are nutritious. Also, because the product is so affordable,
it is a budget meal for everyone. Because the resources in the economy include land,

AVOCADAH PIE 31
capital, and entrepreneurship of the company belonging to the Philippines economy,

Avocadabra's Company has an impact on GNP and GDP. In this approach, the
organization may continue to assist a large number of individuals while still allowing its
workers to continue working.
4.1.4 Socio-cultural Environment
AVOCADABRA'S Company uses socio-cultural analysis to determine

customer needs and interests. Material culture, attitudes, values, and traditions are all
socio-cultural variables. The product is unconcerned about the beauty, language,
education, religion, or culture of the target consumer. The identification of the consumer
is defined exclusively by the group to which they belong. One of the socio-cultural
elements in the organization is if people from the bottom to the top class can afford the
goods. Having the income of potential customers gives AVOCADABRA'S Company the
advantage of knowing a lot of information about their patterns, interests, and needs,
which helps them build an effective marketing approach.
4.1.5 Technological Environment
It serves a crucial function in making our product more accessible to the

public so that people are aware of it. The advancement of technology in the sphere of
business, as evidenced by new manufacturing inventions and other advancements in
business processes. It assists us in developing and delivering better products and services
to our customers. Also, television and radio can assist our organization in introducing our
goods through ads, allowing us to gain a large number of clients.
4.2 Macro Environmental Analysis
When offered products are hazardous to the environment, growing

environmental sustainability trends constitute a big challenge. These are opportunities
and threats over which the firm has no control. Threats, which are a negative element, can
be avoided, and opportunities must be taken advantage of. and Avocadabra's company

AVOCADAH PIE 32
will follow the strategy and begin favoring new and innovative eco-friendly products or
services, allowing the company to attract environmentally concerned customers to buy.
4.3.1 Strengths
This is where the company's capabilities to attain its goals are demonstrated.
The following are the AVOCADABRA's company's strengths:
• Unique taste
• Excellent location
• Nutritious product
• Product information is reliable.
4.3.2 Weaknesses
A company's weakness is any source or method that AVOCADABRA'S
COMPANY does not yet have. The following are the weaknesses of the
AVOCADABRA'S COMPANY. The company is not familiar to the others Not everyone
likes sweets Not everyone likes the taste of avocado4.2.1 Opportunities
AVOCADABRA considers opportunities to be a privilege in order to grow
into a more successful organization. The AVOCADABRA business evaluates the
variables that will help AVOCADO improve and expand in order to serve the firm's
consumers.
 Customers who contribute original ideas and feedback
 Affordable price compare to the other companies
 Investors engaged in investing in the business
 Customers who enjoy sweets and nutritious foods
4.2.2 Threats A business face external challenges.

These are the components that have the potential to hurt the firm. If the
problem cannot be avoided, AVOCADABRA's organization must identify and assess
these hazards in order to design a solution.
 Other companies offering the same goods at a lower price range emerge.

AVOCADAH PIE 33
 Increase cost of the major element from the supplier.

 Other businesses use more modern technologies to create their goods.
 Adjustments in the target market's choices
4.3 Micro Environmental Analysis

The extrinsic factors that may affect AVOCADABRA's Company were
explored in this chapter. These are opportunities and threats; the firm has no control over
either, but threats, which are a negative element, can be avoided, and opportunities must
be taken advantage of. To summarize, the macro environment of the AVOCADABRA's
Company encompasses a wide range of factors that influence the company's profitability.
While some of the elements are negative, such as terrible weather, wage growth, and so
on, others, such as deflation, franchise, and so on, are beneficial. If AVOCADABRA's
Company continues to seize opportunities, it will grow and create jobs for those who
desperately need them. As a result, it has contributed in the reduction of the national debt.

AVOCADAH PIE 34
Year 2021 Year 2021 1st Quarter (January-March)

The AVOCADABRA company, as well as its actual store, is now open for
business. Angeles City, Pampanga is the location. It will be located at Holy Rosary
Parish, near Holy Angel University's First 100. Customers who purchase products on the
first day of operation will receive a buy one, get one free offer. The business must inform
the public that their business exists by placing advertisements in local newspapers social
networking.
Year 2021 2nd Quarter (April- June)

This quarter, AVOCADABRA will congratulate graduating students. pupils by
providing a 40% discount on all things they will purchase, in order to qualify for the
discount, the student must provide his or her identity card.
He is a recent graduate. In addition, for the Back-to-School season, the company

will provide limited discounts. Customers who purchase more than 3 pieces of
merchandise in one transaction will receive a limited edition AVOCADABRA sticker.
Only relevant for the month of June is the receipt.
Year 2021 3rd Quarter (July - September)

AVOCADABRA's company must boost its marketing this quarter. not only
through social media, but also through the printing of posters and banners. The
AVOCADABRA is a fictional character. To inform people about the event, the company
will print at least one hundred posters. Posters promoting the company and its products
will be placed in public places. Normally, places like bus terminals, government
organizations, and so on are visited, but before the company, to do so, they must seek
approval from local authorities in that specific location may freely display their flyers.
Year 2021 4th Quarter (October - December)

This season is the season of Year-end, so that are company decide to give a
Year-end sales are an excellent way to attract customers' attention. For the duration of the
event, AVOCADABRA will provide a 10% discount on all products. Since another year

AVOCADAH PIE 35
is approaching, give out free planners and calendars. Customers will use
AVOCADABRA's calendar and planner in their daily lives. People will remember the
company in this circumstance.
Year 2022 1st Quarter (January-March)

For the First Anniversary of Avocadabra's Company they will celebrate by
giving forty gift vouchers to Lucky customers. They only need to do is follow the page,
share the post made by the company on social media, and tag 5 friends. This strategy is a
brilliant way to attract and engage audiences, grow awareness of a product and increase
purchase intent from potential customers.
2nd Quarter (April- June)

For the 2nd quarter of the Year 2022, the company will release a loyalty card.
This loyalty card can use for every purchase of the customers. They need to buy 8 times
for the 9th time they will get the product for free. The loyalty card is only applicable for
this quarter. Loyal customers who enjoy special offers, discounts, and rewards are more
likely to encourage their friends to join. Another technique to reach more customers is to
offer special deals to those who recommend the business to other people. For instance,
customers who recommend the product would get an extra stamp on their loyalty card. A
loyalty card program is a great way to encourage customers to keep coming back. It is an
effective marketing tool that will help spread the information about the company,
product, or brand.
3rd Quarter (July - September)

Avocadabra's Company thinks of a strategy to retain its customers. The
company will launch its very first reward card. This can be used by the customer
whenever they buy the product. The customer will earn one point for every thirty pesos of
purchase. This strategy encourages the customers to retain, buy more products, and get
points.

AVOCADAH PIE 36
4th Quarter (October to December)

For the last quarter of 2022, Avocadabra's Company implemented Flash sales
to encourage and attract customers to buy the product. From October to December,
another seasonal sale and a bundle discount were available here, and the company will
give discounts on the respective product. This sale will only be available from October to
December which was the Christmas season in our country. Flash sales can increase brand
awareness and also provide excellent opportunities to sell a large number of products in a
short period.
Year 2023 1st Quarter (January – March)

On the event of the moment commemoration and the primary quarter of the
year. The company plans to form branches in schools so that kids may promptly buy the
low-cost merchandise. The company will moreover open branches in shopping centers so
everybody, not fair the understudies, can taste the items of AVOCADABRA’s company.
Since of the adjacent department, individuals can now enjoy their favorite products. Even
in the event that the clients don't go to the most department, they can still taste and be
fulfilled with the item.
2nd Quarter (April - June)

Customers will be able to purchase a limited-edition t-shirt in the second
quarter of 2023, with 40% of the proceeds going to the company's chosen charity. The
idea is that customers can contribute in a modest way by purchasing a limited-edition t-
shirt from the firm, and the firm is the vehicle through which customers can help.
Because it will touch the hearts of the customers, this technique will assist the company
in maintaining client loyalty.
3rd Quarter (July - September)

This quarter, the company has decided to run a program where they will feed
and groom beggars. And the organization will also feed the street dogs who doesn’t have
any owner or abandoned by their owner. It’s a good program that the company will do

AVOCADAH PIE 37
every year. It's to show clients that the company is more than simply a business; it's also a
charitable organization that helps those in need.
4th Quarter (October - December)

In the fourth quarter of 2023, the company will run a Christmas promotion in
which customers who purchase any product worth four hundred pesos will receive a free
journal and pen, a good example of Christmas gifts.

AVOCADAH PIE 38
5.0 Technical Study

This section depicts the product's manufacturing process. It covers the
production process, raw material requirements, materials and equipment, kitchenware and
utensils, and other items required to produce the finished goods.
5.1 Comparison
In comparison to other products, the Avocadah Pie is unique. The Avocadabra's
Company provides a one-of-a-kind product. A typical pie is a baked dish with a pastry
dough crust and a filling of sweet or savory ingredients. While our pie contains egg,
avocado, cheese, and potato, the cheese and avocado, which have distinct flavors, make
the dish even more tasty. The components we utilized are high in fat, with
monounsaturated fats accounting for 60% of the total, which studies says may aid to
prevent heart disease and decrease blood pressure. It is also high in potassium, folate, and
fiber, all of which are good for the heart and circulatory system. Another benefit is that
the price that Avocadabra's Company charge consumers are reasonable. The product is
priced at Php 25.00 for four pieces. This product can benefit anyone, especially students,
employees, and tourists. The product has a delicious flavor and can be eaten any place
because it is bite-sized. It's bite-sized, yet it'll fill the customer's up and can eat it with a
variety of sauces.
5.2 Production Process

The ingredients for the Avocadah Pie can be found in almost any market and
are not difficult to access. Workers must know how to correctly carry out the products,
according to the business, and it is their obligation to prepare the product. This depicts
the entire manufacturing process for the Avocdah Pie, from raw ingredients to the final
product that the target customers would consume.
1. Heat margarine in saucepan until sizzling and stir through plain flour
2. Slowly stir in 1 cup skim milk and stir until smooth
3. Stir in avocado and season with salt and pepper
4. Put the avocado on the dough

AVOCADAH PIE 39
5. You need to fold it once

6. Coat with margarine
7. Arrange them
8. Place mixture into an oven proof dish
9. Cover with puff pastry and bake for 15 – 20 mins or until golden brown
10. Lastly, serve it with a clean plate
5.3 Raw Ingredients

The company's raw ingredients or raw material are the resources it uses to
create its final product. Products or goods the materials or substances used in primary
production are known as raw materials. Creation of items and commodities that are
bought and sold on the market. It is critical for every organization to have raw materials
for manufacturing. Final products in order to verify that the product is of high quality. A
good source of raw resources Generate high product for the consumption of all market
customers.
NAME PICTURE BENEFITS
The benefits of
"Margarine" is made
Margarine from vegetable oil.
Therefore, it
contains healthy
monounsaturated
fats, which are
unsaturated
"healthy" fats. When
these fats are

AVOCADAH PIE 40
swapped for
saturated fat, they
help lower low-
density lipoprotein
(LDL), or "bad,"
cholesterol.
The benefits of
"Skim Milk"
contains more
calories and fewer
Skim Milk vitamins than
reduced-fat and skim
milk (thanks to
fortification). They
also contain less
saturated fat, which
has been linked to an
increase in "bad"
cholesterol and an
increased risk of
heart disease in
studies.
The benefits of
"Flour" is Protein,
minerals, fiber, and
complex carbs are all
Flour abundant in flour. It
also has a reduced
fat and cholesterol

AVOCADAH PIE 41
content.
The benefits of
"Eggs" are nutrient-
dense, providing
Eggs practically every
nutrient you require.
They are good
sources of vitamins
D and B12, as well
as the mineral
iodine, which are
hard to come by.
Eggs are considered
a 'complete' protein
source because they
include all nine
essential amino acids
that we need to get
from our diet.
The benefits of
"Avocado" are
heavy in fat, with
60% of it being
Avocado monounsaturated
fats, which may help
to prevent heart
disease and decrease
blood pressure,
according to a study.

AVOCADAH PIE 42
They're also high in

potassium, folate,
and fiber, all of
which are good for
the heart and
circulatory system.
5.4 Materials and Equipment
Materials and equipment are required to complete the product. It aids in the
creation of the product. Materials and equipment need electricity, which has an impact on
the business.
NAMES PICTURES FUNCTIONS

The purpose of
an oven is to a
meal or
substance that
Oven has been heated
and baked that
is going to be
served to the
customers.

AVOCADAH PIE 43
The reason for

having a
Refrigerators
are used to
store food.
Refrigerator Cold
components
and product.
Food benefits
from the cold
prolong your
freshness and
avoid
preventing
contamination.
The generator’s
purpose is to
mechanical
energy to
Generator electrical
energy to
employ in an
external circuit
to power all the
plug in
appliances into
the outlet in
order to create
a products.

AVOCADAH PIE 44
The printer’s
function is to
receive and
transfer typed
Printer text and
graphic images
from the
computer to
paper Flyers
and brochures
are printed for
marketing
objectives.
6.0 Business Strategy

The business strategy for AVOCADABRA'S Company's first year of operation
is presented in this part. Through various campaigns, these techniques will help the firm
create its brand among potential clients and acquire their confidence. The business plan
for AVOCADABRA'S Company specifies the number of goals and objectives that must
be completed for the company to be profitable.

AVOCADAH PIE 45
7.0 Uses and Purpose of Financial Study
The purpose of the financial research is to evaluate Avocadabra's company

performance and suitability. It will be determined whether Avocadabre's is profitable
enough to keep going strong. To build new revenue-generating strategies, it is also
necessary to examine how well the marketing plan is doing. This is used to reduce risk
and keep track of day-to-day operations as well as the company's cash flow.
7.1 Financial Statement
The financial statements of Avocadabra are written reports that look at the
company's financial situation and operations. It's a short report that shows how
Avocadabra's utilized the money or capital available to run the business effectively.
Financial statements are designed to provide transparency into a company's financial
results, financial status, and cash flow.
7.2 Statement of Comprehensive Income
The purpose of AVOCADABRA'S Company Comprehensive Income is to

evaluate the company's performance. Calculate the company's financial activity, such as
sales, costs, profits, and losses. The goal of comprehensive income is to demonstrate how
it impacts a company's financial performance in terms of net profit or loss.
7.3 Statement of Financial Position
AVOCADABRA'S Company firm uses a statement of financial status at the end

of each year to compare it to the previous year's statement. MAVOCADABRAH'S firm
uses the Statement of Financial Position to track performance, identify financial
improvement strategies, and understand where the company needs to improve.
7.4 Cash Flow Statement
In AVOCADABRA'S Company firm, the cash flow statement, also known as a
statement of cash entering and leaving the business, is used to summarize the volume of
cash inflows and outflows.

AVOCADAH PIE 46
7.5 Budgeting and Costs

At AVOCADABRAH'S Company, budgeting and costing entails an item-by-
item cost evaluation, the creation of a consumed spending plan, and expense control
within that financial limit. It will almost definitely decide on pay and how the money will
be spent.
7.5.1 Salaries and Wages

The regular payments that AVOCADABRA's company gives or pays to an
employee for their unique work and obligations are known as salaries and wages. It will
be utilized by the corporation for business planning purposes in the future. The
AVOCADABRA's company is able to strategically determine various wage levels based
on the type of job performed and the experience of the employees. Giving employees the
right wage is one of the business techniques for getting them to execute their jobs
properly, on time, and be more productive. The customary installments that
AVOCADABRA's company gives or pays to a representative for their one-of-a-kind
work and commitments are known as pay rates and compensation. It will be utilized by
the organization for commercial arranging purposes in the future. The AVOCADABRA's
company is able to deliberately decide on different wage levels based on the sort of work
performed and the experience of the employees. Giving representatives the proper wage
is one of the commerce procedures for getting them to execute their occupations
legitimately, on time, and be more profitable.
Position Monthly Salary Yearly Salary 13th Month Salary

General Manager Php 16,000.00 Php 192,000.00 Php 15,000.00
Assistant Manager Php 13,000.00 Php 156,000.00 Php 12,000.00
Accountant Php 12,000.00 Php 144,000.00 Php 11,000.00
Production Php 9,000.00 Php 108,000.00 9,000.00
Supervisor
Production Staff Php 8,000.00 Php 96,000.00 Php 7,500.00
Sales and Php 10,000.00 Php 120,000.00 Php 10,000.00
Marketing

AVOCADAH PIE 47
TOTAL Php 68,000.00 Php 816,000.00 Php 64,500.00
7.5.2 Raw Materials
Particulars Quantity Unit Cost Total Cost

Margarine 1 pack Php 52.00 Php 52.00
Skim Milk 1 bottle Php 80.00 Php 80.00
Flour 2 pack Php 25.00 Php 50.00
Eggs 3 pieces Php 8.00 Php 24.00
Avocado 2 kilos Php 69.00 Php138.00
Salt 1 pack Php 10.00 Php 10.00
Pepper 1 pack Php 10.00 Php 10.00
Ketchup 1 pack Php 20.00 Php 20.00
Garlic 1 pieces Php 10.00 Php 10.00
Cheese 1 pack Php 50.00 Php 50.00
Mayonnaise 1 pack Php 90.00 Php 90.00
7.5.3 Materials and Equipment
Particulars Quantity Unit Cost Total Cost

Oven 2 Php 2,700.00 Php 5,400.00
Refrigerator 2 Php8,000.00 Php 16,00.00
Generator 1 Php 5,500.00 Php 5,500.00
Printer 3 Php 3,200.00 Php 9,600.00
Computer 3 Php 1,500.00 Php 4,500.00
Air 2 Php 2,900.00 Php 5,800.00
Conditioner

AVOCADAH PIE 48
7.5.4 Furniture and Fixtures
PARTICULARS QUANTITY UNIT COST TOTAL COST

Table 4 PHP 500.00 PHP 2,000.00
Chair 16 PHP 300.00 PHP 4,800.00
Bulb 5 PHP 100.00 PHP 500.00
Cabinet 1 PHP 5,999 PHP 5,999.00
7.5.5 Materials

Mixing bowls 3 PHP 60.00 PHP 180.00
Wire Whisk 3 PHP 70.00 PHP 210.00
Measuring cups 2 PHP 85.00 PHP 170.00
Plates 10 PHP 40.00 PHP 400.00
Peeler 4 PHP 20.00 PHP 80.00
Apron 9 PHP 50.00 PHP 450.00
Gloves 10 PHP 25.00 PHP 250.00
Hairnet 9 PHP 9.00 PHP 81.00
Oven 2 PHP 359.00 PHP 718.00
Tong 2 PHP 35.00 PHP 70.00
Sieve 2 PHP 800.00 PHP 1,600.00
Rolling pin 4 PHP 75.00 PHP 300.00
Spatula 1 PHP 199.00 PHP 199.00
Pastry brush 2 PHP 155.00 PHP 310.00
Kitchen scissors 4 PHP 85.00 PHP 340.00
7.5.6 Office Supplies

Bond Paper 1 bundle PHP 200.00 PHP 200.00
Ballpen 10 PHP 7.00 PHP 270.00

AVOCADAH PIE 49
Notebook 5 PHP 15.00 PHP 75.00

Envelope 10 PHP 10.00 PHP 100.00
Stapler 2 PHP 50.00 PHP 100.00
Staple 2 PHP 30.00 PHP 60.00
Calculator 2 PHP 120.00 PHP 25040.00
Telephone 1 PHP 500.00 PHP 500.00
7.5.7 Kitchen Supplies

Kitchen stove 1 PHP 1,499.99 PHP 1,499.99
Oven 2 PHP 2,200.00 PHP 2,200.00
Refrigerator 2 PHP 5,000.00 PHP 5,000.00
Computer 1 PHP 7,000.00 PHP 7,000.00
Air conditioner 1 PHP 10,000.00 PHP 10,000.00
Printer 1 PHP 4,500.00 PHP 4,500.00
Eggs Avocadoes Cheese, Flour, Skim

Milk, and Margarine
Mix Flour, Margarine, Flat ingredients using Wrap the avocado and
Skim milk, and egg hands cheese

AVOCADAH PIE 50
Finished Wrapping Put in the oven Finishing product and Ready to serve

AVOCADAH PIE 51
8.0 Soci-economic Study

Socio-economics is the study of the relationship between economic activity and
social life. In many cases, however, socio-economists focus on the social impact of a
specific kind of economic change. This study examines the social benefits that a business
firm can provide to the public and the government. It also reflects the fact that the
profitability of a business is determined by the economic conditions of the location where
the firm is to be established. Avocadabra's Company is not only a profit-generator, but
also it is about how and what the business will contribute to the community and country.
8.1 The Government
The company must build a good relationship with the government. Avocadabra's
Company is accountable to the government by contributing to paying taxes, and business
permits, that will comply with the legal requirements given by the Bureau of Internal
Revenue (BIR) for a fully recognized company. These taxes increased the revenue of the
government. They use these funds to support their projects like the construction of roads,
buildings, bridges, and other projects like educational scholarships, foundations, public
schools, and expenditures for the development of the municipality as well as the whole
country.
8.2 Other Beneficiaries
The company's contribution to the country's economic prosperity is significant.

Furthermore, employment is a benefit that the corporation has provided to society,
particularly to recent graduates. It will assist them in putting their new learning into
action.

AVOCADAH PIE 52
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AVOCADAH PIE 53
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AVOCADAH PIE 54
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AVOCADAH PIE 55
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AVOCADAH PIE 56
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AVOCADAH PIE 57
Appendix A
Sample Survey Form
Product Name: Avocadah Pie
General Instructions: Kindly answer the following questions by putting a

check on the boxes provided. All information will be kept confidential.
The Accountancy and Business Managements students are conducting a

survey for a Feasibility Study about Avocadah Pie. Following this, we
encourage you to answer the questions with full honesty and appropriately.
Your participation is highly appreciated.
Name (Optional): _______________________________ Gender: ______________

Strand & Section: _______________________________ Age: _________________
1. Do you always eat avocados?

Yes ▢ No ▢
2. Have you ever eaten a pie?

Yes ▢ No ▢
3. Do you like avocados?

Yes ▢ No ▢
4. Would you like to try a steamed avocado pie?

Yes ▢ No ▢
5. Do you think the avocado and cheese will satisfy your cravings?
Yes ▢ No ▢
6. Do you like mayonnaise as a dip for avocado pie?

Yes ▢ No ▢

AVOCADAH PIE 58
7. Have you tried other flavors of pie?

Yes ▢ No ▢
8. Do you prefer simple packaging?

Yes ▢ No ▢
9. Do you think the price of our product, which costs PHP 25.00 for a piece of avocado
with cheese, is affordable?
Yes ▢ No ▢
10. Will you recommend Avocadah Pie to your family, friends, classmates, and relatives?
Yes ▢ No ▢
Comments and Sugesstions: ______________________________________________

Validated by:

AVOCADAH PIE 59
Appendix B

AVOCADAH PIE 60
Appendix C

AVOCADAH PIE 61
Appendix D

AVOCADAH PIE 62
Appendix E
Articles of Partnership
ARTICLES OF PARTNERSHIP
OF
AVOCADABRA’S COMPANY
(Partnership name)
KNOW ALL MEN BY THESE PRESENTS:

That we, the undersigned partners, all of legal age, residents and citizens of the
Philippines, have on this day voluntarily associated ourselves together for the purpose of
forming a general partnership under the following terms and conditions and subject to
existing and applicable laws of the Republic of the Philippines:
AND WE HEREBY CERTIFY:
ARTICLE I. Partnership Name: That the name of this partnership

shall be Avocadabra's Company and shall transact business under the said company
name.
ARTICLE II. Principal Place of Business: That the principal place of business
of this partnership shall be located at: Angeles City
Avocadabra's Company will be located in Angeles City. It will be positioned in Holy

Rosary Parish, near Holy Angel University in order to attract the attention of those who
attend the mass also the students in Holy Angel University.

AVOCADAH PIE 63
ARTICLE III. Partners’ Circumstances: That the names, countries, and

nationality and complete residence addresses are as follows:
Name
Mary Jon P. Pascual Filipino B12 L4 The
Imperial Statice
St. The Royale
Residence Bulaon
CSFP
Angel E. David Filipino
Blk 115 lot 11
Northville 14
Calulut CSFP
Shiela Meilyn P. Filipino 171 Zone 5

Sanga Barangay San
Isidro CSFP
Joshua D. Santos Filipino Panorama Heights

Mexico Pamp.
Bryan G. Filipino Purok 3 Bulaon CSFP
Fernando
Kurt Laurence E. Filipino Purok 1 Yakal Street
Santos Calantas, Florida Blanca
Pamp.
Carla Louise B. Filipino #407 New Barrio
Villanueva Street Calulut City
of San Fernando
Pampanga
Rusty D. Declaro Filipino Purok 2 Del

AVOCADAH PIE 64
Rosario CSFP
ARTICLE III. Capital Contributions: That the Partnership's capital shall be

the sum of P 500,000.00 in Philippine currency, as follows:
Name Amount Contribution Amount Contributed

(in percentage)
Pascual,MaryJonP. Php. 50,000.00 10%
David, Angel E. Php. 50,000.00 10%
Declaro, Rusty D. Php. 50,000.00 10%
Fernando, Bryan G. Php 50,000.00 10%
Sanga, Shiela Meilyn P. Php. 50,000.00 10%
Santos, Joshua D. Php. 50,000.00 10%
Santos, Kurt Laurence E. Php. 50,000.00 10%
Villanueva, Carla Louise Php. 50,000.00 10%
B.
TOTAL Php 350,000.00 70%
There will be no transfer of interest, which will result in Filipino citizens owning
less. A higher percentage of capital than that required by existing legislation shall be
permitted, or permitted to be documented in the partnership's proper books.
ARTICLE V. Management: This partnership will be led by MS. MARY JON P.

PASCUAL, who will be in charge of making business choices and dealing with a variety
of events, both positive and negative, that may arise. She is authorized to use the
partnership name and to execute the project of an effective general manager for the
AVOCADABRA'S Company.

AVOCADAH PIE 65
Documentation

AVOCADAH PIE 66

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AVOCADAH PIE

, Shiela Meilyn P. Sanga 1,2,3 , and Mr. Joshua Agapito 2,3,4

Mr. Joshua Agapito, (c)

Panel Member Panel Member

Dr. Rommel Joseph G. Lazatin

Program Head, College of Business and Accountancy

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

Mary Jon P. Pascual

Carla Louise B. Villanueva

Shiela Meilyn P. Sanga

Mr. Joshua Agapito, (c)

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

4.1 General Environment 37

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

8.0 Socio-Economic Study 50-51

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

Table 1: Capital Contribution 14

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

Appendix A: Sample Survey Form 56

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

Avocadabra's Company produces products that are both affordable and of

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

1.0 PROJECT BACKGROUND

1.1 Company name and logo

Figure 1. Company Logo

"AVOCADABRA'S COMPANY" is the name of our company, which we came

1.2 Product name and logo

Figure 2. Product Logo

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

1.3 Company vision, mission and objective

To serve happiness to our customers through delicious, quality meals and

To be recognized as a leading distinctive brand of fresh, homemade, quality

 To create a product that is both inexpensive and of high quality.

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

1.4 Capital Contribution

Fernando, Bryan Php 50,000.00 10%

Pascual, Mary Jon Php 50,000.00 10%

Sanga, Shiela Meilyn Php 50,000.00 10%

Santos, Joshua Php 50,000.00 10%

Santos, Kurt Laurence Php 50,000.00 10%

Villianueva, Carla Php 50,000.00 10%

Total PHP 350,000.00 100%

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

2.0 MANAGEMENT AND PERSONNEL STUDY

This section deals with the planning and organization of a company's

2.1 Organizational Structure

The purpose of Avocadabra's Company's organization is to observe how the

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

Mary Jon P. Pascual

Carla Louise B. Villanueva

Shiela Meilyn P. Sanga Angel E. David Bryan Fernando

Kurt Santos Joshua Santos Rusty Declaro

Figure 3. Organizational Chart

OUR LADY OF FATIMA UNIVERSITY SENIOR HIGH SCHOOL – ABM STRAND

2.2 Job Description

Job Title: GENERAL MANAGER

General Manager is important because he is versatile and adaptable to execute

Duties and Responsibilities

 Monitoring and motivating staff

Job Title: ASSISTANT MANAGER

Assistant Manager is the bridge that connects top management with