Healthy Baked Cups

Chapter 1 - Introduction

Short Overview of the Business

Healthy Baked Cups is a start-up business, located in Metro Manila, that aims to

satisfy the cravings of its customers by providing tasty and nutritious cupcakes. A

cupcake is a small, sweet baked desert topped with frostings. In this business, it offers

three delicate variety of cupcake such as carrot, ube halaya and avocado flavored

cupcakes. This kind of products are perfect for celebratory dessert or can even serve as

breakfast for those who are on a diet and wants to have or maintain a healthy lifestyle.

It’s target customer includes the people who has weight concerns or are health

conscious. Healthy Baked Cups has a tagline “A small, ideal treat that’s fun to eat”

which meant to convince the potential customer about the good benefits of its provided

products.

Statement of Business Purpose

 The main purpose of Healthy Baked Cups is to promote health and weight

concerns by providing nutritious and healthy deserts, mainly cupcakes, which will help

people improve their eating habits. Improving eating habits will also help people to be

more healthy and physically fit.

Statement of Business Funding

The maximum capital that is available for the start-up business, Health Baked

Cups, amounts to ₱10,000.

Chapter 2 - Description of Business

Company Ownership

Healthy Baked Cups is a start-up business that is owned and managed by its

four (4) partners who will share their expertise as managers in the field of

administration, marketing, finance, and production. The four partners will fund the

business as well as execute strategies which will help the business to grow and reach

its objectives.

Description of Product

This business, Healthy Baked Cups, aims to produce and offer customers’

nutritious tasty deserts such as Avocado Cupcake, Ube Cupcake and Carrot Cupcakes,

that will content their needs and satisfy their cravings. These products are also made

without any butter or diary and with a lower sugar content which makes them very
healthy. This kind of products are perfect for celebratory dessert or can even serve as

breakfast for those who are on a diet and wants to have or maintain a healthy lifestyle.

Maintaining a healthy diet keeps organs, bones, muscles, and other body parts strong.

 Avocado Cupcake – one thing that is very interesting about this product is its

color which is a fresh green just like a tree leaves. It has such a fluffy sponge,

loaded with avocado filling inside and topped with a smooth, buttery frosting of

fresh avocados and finished off with pistachios. It can be a great option for

birthday celebrations, kids of all ages, as well as adults will surely be caught up

by its amazingly delicious taste.

 Ube Cupcake – Ube is a purple yum paste which is usually used in deserts in

Filipino cuisine, often boiled and then mashed with condensed milk. What is

unique about this Ube cupcake is that it doesn’t only has a strong Ube flavor, it

also has a slightly nutty and vanilla taste. It is soft, dense, and just right amount

of sweetness. It is topped with Ube whipped cream frosting and sprinkle with

toasted shredded coconut for ultimate Filipino treat.

 Carrot Cupcake – this cupcake is a moist carrot cake topped with a rich flavor

cheese frosting, sprinkle with walnuts.

Packaging

Boxes
 Individual Set (Small) Set of 6 (Medium) Set of 10 (Large)

Description of Business Location

The production of Heathy Baked Cups will be done at 1595 E Rodriguez Sr. Ave,

Quezon City, 1112 Metro Manila. All the business transactions and marketing plans will

be conduct in this place.

 1595 E Rodriguez Sr. Ave, Quezon City, 1112 Metro Manila

Licenses/Permits/Regulations

Licenses/Permits

1. Department of Trade and Industry (DTI) Certificate of Registration

2. Barangay Business Clearance

3. Mayor’s Permit/ Business Permit

4. Bureau of Internal Revenue FORM 0605 Certificate of Registration

Regulations

1. Republic Act No. 7394 - Consumer Act of the Philippines, consumer

protection on the Internet.

2. Republic Act 10173 – Data Privacy Act of 2012, against administrative or

civil infringements

3. Republic Act No. 10175, “Cybercrime Prevention Act of 2012”.

4. Republic Act No. 9285 "Alternative Dispute Resolution Act of 2004."

5. Social Security Act of 1997 (R.A. No. 8282) – the law that mandates

employers to register their business and their employees with the Social Security

System (SSS).
6. Food and Drug Administration (FDA) Act of 2009 (R.A. No. 9711) – the law

that governs the inspection, registration, licensing and monitoring of

establishments and health products.

7. The Magna Carta for Micro, Small and Medium Enterprises (MSMEs), as

amended (RA 9501) – an Act to promote entrepreneurship in the Philippines by

strengthening development and assistance programs to Micro, Small and

Medium Scale Enterprises in the country.

8. Barangay Micro Business Enterprises (BMBEs) Act of 2002 (R.A. No.

9178) – a law that promotes the establishment of Barangay Micro Business

Enterprises (BMBEs) in the Philippines and provides incentives and benefits

such as income tax exemption and access to financial, infrastructural, marketing,

and knowledge support from the government.

9. Insurance Act of the Philippines, as amended – the law that governs the

insurance business and insurance transactions in the Philippines.

10. Anti-Money Laundering Act of 2001 (RA 9160) – An Act that aims to

protect and preserve the integrity and confidentiality of bank accounts and to

ensure that the Philippines shall not be used as a money laundering site for the

proceeds of any unlawful activity

 11. Intellectual Property Code of the Philippines (R.A. 8293) – is the law that

governs the registration of patents, trademarks and copyright, and the

enforcement of intellectual property rights in the Philippines.

12. The Local Government Code of the Philippines (Republic Act No. 7160)

– is the law governing local taxation in the Philippines, including the taxation on

real properties.

13. Labor Code of the Philippines (Presidential Decree No. 442) – is the law

that governs employment practices and labor relations in the Philippines.

Start-Up Cost

The start-up cost of Healthy Baked Cups is ₱ 8,525. The initial capital was

divided into different amount to be distributed in different areas of the business to meet

the required funding of the first operation.

ALLOCATIONS AMOUNT

Kitchen & Store Tools/ Equipment ₱ 1,528

Store Supplies ₱ 934

Operating Expense ₱ 1,750

Food Expenditures ₱ 5,167.65

TOTAL = ₱ 9,379.65
Listing of key purchases necessary for business proposal

Below are the list of products and equipment that are needed for the daily operations

of the business upon its opening.

1. Kitchen and Store Equipment

• Kitchen Utensils

• Store Equipment

Kitchen & Store Tools/ Equipment Quality Cost (Amount)

Kitchen Utensils

Stainless Steel Wire Cooling Rack 1 ₱ 182

Reusable Steel Skewers 5 ₱ 12 (₱ 60)

Deep Mixing Bowl Set of 5 1 ₱ 278

9pcs Set Stackable Measuring cups 1 ₱ 158

and spoon

White Silicone Spatula 2 ₱ 44 (₱ 88)

100pcs S/M/L Disposable Pastry Bag 1 ₱ 65

26pcs Set Pastry Tip 1 ₱ 108

Electric Hand Mixer 1 ₱ 147

Wooden Rolling Pin 1 ₱ 68

Stainless Steel Round Flour Sifter 1 ₱ 154

Store Equipment
 Cash Box 1 ₱ 220

TOTAL = ₱ 1,528

All prices are based on (https://www.lazada.com.ph/?)

Table 2. Cost of Kitchen and Store Equipment

2. Store Supplies

• Small Paper Box

• Medium Paper Box

• Large Paper Box

• Personalized Thank You Card

• Carbonized Receipt

Store Supplies Quantity Cost (Amount)

Small Paper Box 50 pcs ₱ 6 (₱ 300)

Medium Paper Box 25 pcs ₱ 9 (₱ 225)

Large Paper Box 25 pcs ₱ 10 (₱ 250)

Personalized Carbonized 100 Sheets ₱ 77

Receipt

Personalized Thank You 100 sheets ₱ 82

Card

TOTAL = ₱ 934

All prices are based on (https://www.lazada.com.ph/)

Table 3. Cost of Store Supplies

 3. Operating Expense

 Legal Fees

 Marketing Expanse

Operating Expenses Cost

Legal Fees

Department of Trade and Industry (DTI) ₱ 500

Certificate of Registration

Mayor’s Permit/ Business Permit ₱ 500

Bureau of Internal Revenue ₱ 500

Marketing Expenses

Flyers and Tarpaulins ₱ 250

TOTAL = ₱ 1,750

All prices are based on (https://www.lazada.com.ph/)

Table 4. Expense in Operations

4. Food Expenditures

Cupcakes:

 All-purpose Flour

 Baking Powder

 Baking Soda

 Salt

 Granulated Sugar
  Eggs

 Ripe Avocado

 Ube Halaya/ Purple Yum Jam

 Unflavored Gelatin

 Carrots

 Cinnamons

 Vegetable Oil

 Milk

Frosting:

 Cream Cheese

 Powder Sugar

 Vanilla Extract

Food Expediture Quantity Cost (Amount)

Ube Halaya 3 kg ₱ 290 (₱ 870)

Carrots 3 kg ₱ 50 (₱ 150)

Ripe Avocado 3 kg ₱ 136 (₱ 408)

All-purpose Flour 6 kg ₱ 49 (₱ 294)

Baking Powder 3 kg ₱ 145.25 (₱ 435.75)

Baking Soda 2 LB (907g) ₱ 180

Salt 1 kg ₱ 51.25
 Granulated Sugar 3 kg ₱ 81.55 (₱ 244.65)

Eggs 5 dozen ₱ 155 (₱ 775)

Unflavored Gelatin 50 g ₱ 125

Cinnamons 1 kg ₱ 150

Vegetable Oil 4 Liters ₱ 439

Milk 1L x 6 ₱ 545

Cream Cheese 150g x 3 ₱ 130 (₱ 390)

Vanilla Extract 1L ₱ 110

TOTAL = ₱ 5,167.65

Table 5. Food Expenditures

Chapter 3 - Market Analysis/Description

Target Market and Demographics:

Description of Customers

Healthy Baked Cups offers and produces three variety of nutritious cupcake

deserts. Its primary target market are teens and adult people of all ages who has health

and weight related concerns and those who wants to maintain a healthy lifestyle,

because this product will help them to generally maintain their physically fit bodies and

for those who has health concerns, this will surely improve their eating habits. This

business also aims to offer those parents who wants their child to eat healthy food that

has a lower sugar content compared to the other deserts.

 Specifically, intended customers will be:

 Age 17 to 60 years old

 Gender – Across all social identity

 Social Class – All social class.

 Lifestyle – People with health and weight related concerns

 Occupation – Young Professionals, & Office Workers

 Income - ₱ 500 to ₱ 2,000

Market Segmentation

Demographic Geographic Psychographic Behavioral

 Teenagers,  Quezon  People  Health Conscious

adults up to City is with  Advertisement

middle-aged largest city health through social

adults, ages in the and media

17 to 60 Philippine weight  Recommendation

years old s and is concerns s from other

 All gender one of the and costumers

roles constituen advised

 All social t cities of to eat

class Metro less

 Professional Manila. sugar

s and Non-
 professionals  It has a food.

 Single, population  People

married, of who are

widowed & 2,761,720, consciou

separated. according s about

to Census their

(2022). body and

lifestyle.

 People

who like

cupcakes

or

deserts.

Table 6. Market Segmentation of Healthy Baked Cups

Chapter 4 – Financials

Daily Operations

Sales

Product Quantity SRP Value Sold Price

Carrot Cupcake
  Set of 4 12 72 60 (720) 864

 Set of 6 5 108 90 (450) 540

 Set of 10 6 180 150 (900) 1,080

Ube Halaya Cupcake

 Set of 4 5 128 80 (400) 640

 Set of 6 4 192 120 (480) 768

6 320 200 (1,200) 1,920

 Set of 10

Avocado

 Set of 4 4 140 100 (400) 560

 Set of 6 3 210 150 (450) 630

4 350 250 (1000) 1,400

 Set of 10

TOTALS = 49 ₱ 1,700.00 ₱ 6,000.00 ₱ 8,402.00