#01 Business Simulation..Euphoria Proprietorship

[EUPHORIA PROPRIETORSHIP
“FEELS SERENLY; TASTE

EP: “FS;TS” SUCCULENTLY”]
Janet R. Magno
GENERAL MANAGER
Jashmin R.
Cabradilla
ASSISTANT MANAGER
Mariae Abegail Nova Regine A. Christine Joy A.

Olivia A. Reyes Dulay
G. Gapuz Gajo
OPERATIONAL
ADMINISTRATIVE MANAGER MARKETING FINANCIAL
OFFICER MANAGER MANAGER
Marc Arvee V. John Ptrick C. Shierly Mae A. Ma. Victoria Flor

Varas
Villamor Farro M. Ducusin
HUMAN RESOURCE
MANAGER SALES PERSON STORE KEEPER ACCOUNTANT
Jenly M. Ronald B.
Carly D. Bacalzo Riah D. Blanco
Dulay Mapile
TIMEKEEPER BOOKEEPER
COURIER PURCHASER
Ericka Mae R. Michelle M. De Michael Aries Mark Paul R.

Cabradilla Castro R. De Jesus De Jesus
CLERK BAGGER PURCHASER CASHIER
Gerald F.
Balanga
DISER
Aldrin G.
Yaranon
ADVERTISER
-EXECUTIVE SUMMARY
Euphoria Proprietorship is a company that is located at Poblacion, Aringay , La Union
and its target market are the learners and teachers at Aringay National High School. Euphoria
will provide buka juice/pineapple juice, bangus shanghai, pan cake, and bananaque as its main
product to customers.
Buko juice is made with real buko while pineapple juice is made with real pineapple
extract. Its freshness and coldness will attract customers to buy it. Buko and pineapple is rich
with vitamin C that may be helpful to the nutrition of customers. Bangus shanghai is made with
real bangus meat mixed with carrots and some secret recipes. Pan cake on the other hand is made
up of flour, egg, baking soda and baking powder, margarine, sugar and water. And lastly the
Bananaque and Turon is made with real banana fruit fried with sugar. The nutrition it can give to
customers is a big factor in improving the health of customers.
The capital needed in financing the needs of the company will come from the personal
money that will serve as contributions of the members of the company. In generating the income
of the company, Euphoria will be using best strategies and will seek to use technological tools in
distributing the product to its target market.
Euphoria Proprietorship will operate by the different managers and their teams together
with the general manager and assistant manager. Certain strategies like distributing flyers,
posting online regarding the product, etc. will be applied to meet the goals of the company. And
also through the cooperation and attentiveness of everyone, the success of the business being
simulated will be achieved.
Euphoria Proprietorship
“Feels serenely; Taste succulently”
MISSION
To serve and provide customers with best food we have that will satisfy their cravings.
Through the happiness we bring, fun they may experience with us, integrity and passion we
have, we seek to make a change in our business by daring to have a helping hand, inspire
customers and transform the growth of our business.
VISION
Our vision is to be the leading company full of happiness, prosperity, connection,
peacefulness, and love in which our customer wants and needs are fulfilled.
GOALS
 To run a business with profitable operation by increasing sales and limiting our
expenses.
 To reduce the complaints of our customers and to improve the product we provide.
 To be more efficient in business operations to increase the productivity of our
company's business.
OBJECTIVES
 To increase our sales by 10% during the business operation.
 To sharpen the skills of business staffs, implementing a policy to follow for the
business and to improve our product to meet the satisfaction of customers.
 To improve our business production by applying best strategies in every single day
of simulation.
-BUSINESS DESCRIPTION
COMPANY DESCRIPTION
Euphoria proprietorship is a business that provides a clean and delicious meriendas;
Bangus shanghai, Pineapple juice / Buko juice, Bananaque/Turon and Pan cake/Hot cake. These
meriendas are made thoroughly with the healthy and nutritious ingredients. We offer good
quality products and service that will completely make you delighted and will satisfy your
cravings at the most affordable price. What makes Euphoria unique from others is that the
employees are productive and friendly enough to provide the necessities and wants of our
beloved customers. Euphoria will likely to be a successful one because the main goal of the
company is to provide a low cost product yet a profitable one.
SUMMARY OF OVERALL STRATEGIC DIRECTION
REASONS FOR STARTING THE BUSINESS

Starting a business is a big step for us to take, as it may require leaving the comfort and
security of a regular job for a more uncertain financial future. These are a few reasons why our
company makes the decisions to start a business.
 To gain profit.
 To take on great responsibilities that might be lead in long term profit.
 To sharpens their skills and capabilities.
 To suffice their daily needs and financial needs.
 To make their lives better and prosperous.
 To contribute something in the advancement of economy.
 To provide delight to the customers that may lead to a better or a long lasting relationship
between the organization and the customers.
DESCRIPTION OF PRODUCT OR SERVICE OFFERED

Euphoria Proprietorship provides bangus shanghai buko juice/pineapple juice, pan cake,
and bananaque/turon as its main product. These products are usually the mariendas served to
customers in Aringay, La Union.
Bangus Shanghai is made with Bangus meat (boneless), vegetables and seasoning with
condiments. Buko Juice is made up of coconut, coconut meat, water and sugar. Bananaque and
turon is made of banana and brown sugar. And, Pan Cake is made up of flour, egg, baking soda
and baking powder, margarine, sugar and water.
BUSINESS MODEL
Euphoria will operate its business at Aringay National High School located at Poblacion,
Aringay, La Union as its main market. The exact place where the company will operate is
located at Senior High School building at the first room of fourth floor. The particular room as
mentioned is the room of ABM 12 Melamed learners who are conducting a business simuation.
COMPANY’S VALUE PROPOSITION

PRODUCTS
 Bangus Shanghai: It is made with Bangus meat (boneless), vegetables and seasoning with
condiments.
 Buko Juice/Pineapple juice: Made up of coconut, coconut meat, water and sugar; made
up pineapple juice or extract.
 Bananaque/Turon: It is made of banana and brown sugar
 Pan Cake/hot cake: It is made up of flour, egg, baking soda and baking powder,
margarine, sugar and water.
TARGET MARKET
 Students, teachers and other staffs of Aringay National High School
PRIMARY BENEFIT
 Affordable Meriendas that will satisfy the cravings of customers.
WHAT MAKES IT UNIQUE?
These products (bangus shanghai, buko juice, bananaque/turon, and pan cake/hot cake)
are some of the main Meriendas being offered every break time/ Merienda time. But, what
makes our products more unique is that, it is healthier, affordable, properly made and made with
love.
-INDUSTRY ANALYSIS
INDUSTRY SIZE, SEGMENTS AND MATURITY

The industry size of our business where it is located is not that big, however the number
of growing competitors still exists.
Euphoria Proprietorship will focus its marketing activities to its major target market,
teachers and learners of Aringay National High School. Since Filipino made meriendas are most
love by customers, Euphoria will offer bangus shanghai, buko juice/pineapple juice, bananaque,
turon and pan cake as its main product. We will considered having different income categories
and being dependent on the higher level of education. This provides to access the target of
customer around the area of ANHS. The ability of company Euphoria is to show the honest and
loyal customers.
OPPORTUNITIES AND TREATHS IN THE INDUSTRY, INCLUDING BARRIERS TO

ENTRY
OPPORTUNITIES IN THE INDUSTRY
 Big demand of products being serve
 The presence of technology for distributing the product inside and outside the market
 Presence of target customers
 Quality service of business staffs
 Shifting customers priorities and expectation
The expectation of the customers will serve as a big factor to the success of the
business. Customers have expected basis with the quality of service and fair pricing in
the products. That’s why Euphoria will apply best strategies to the business for the sake
of its success.
 Environmental Consulting
Government contracts can be a major source of business for environment

consultants but winning those contracts in the part. It requires the business owners and
our team to have knowledge about environmental regulation and be familiarized with the
technologies to help the limit of environment impact.
 Expansion
To process the offering of the products or service to a wider section of an existing

market or into a new demographic psychographic or geographic of markets,
technological tools is a big help.
THREATHS IN THE INDUSTRY INCLUDING BARRIERS TO ENTRY

 Increasing number of competitors.
 The same products provided by different companies.
 Government Policies
 School Rules and Regulations
 Unfavorable comments on customers
 Emergence of technology
It refers to the innovation of technological tools for the distribution of products.

But as technology gets more advanced prices drop and products get better.
 Regulatory Regulation
Regulations will be a threat to a company because of the rules to follow. It may

affect the product to be served especially if that particular product has a big demand to
the market.
 Start-up Cost
These are accountant’s fees, Legal fees, Registration charges, as well advertising,
the promotional activities.
MAJOR COMPETITORS
The major competitors of the company are the people selling at stores or canteens in
school and the students who have also their business simulation.
OVERALL TRENDS AND OUTLOOK FOR THE INDUSTRY

Our company's industry is not big because it is still starting, however, we belong to
primary sector because we use raw materials and create a product. The consumers are the
teachers, students. The rise up of the price of oil can affect our company because as we all know
from the fact that if oil price hikes and so do almost all the products.
TARGET MARKET AND CONSUMER DEMOGRAPHICS

Euphoria Proprietorship is a company that provides one of the needs and wants of
costumers inside the market. Euphoria Proprietorship will offer buko juice/pineapple juice,
lumpiang bangus, pan cake/hot cake, and bananaque/turon as its main product. The company
will operate its business at Aringay, La Union particularly at Aringay National High School at
Poblacion, Aringay, La Union.
Buko juice is made with fresh buko or coconut. Its sweetness and coldness will surely
love by costumers out there at Aringay. Pineapple juice is a best nutrient rich juice among all
fruit juices, provides lots of health benefits because of its high quantity of minerals, fibers,
enzymes, vitamin C and energy it is made of by pineapple. Bangus shanghai or also known as
Lumpiang Bangus is one of the best products loved by Aringayenyos, on the other hand, it is
made from fresh bangus in Dulao, Aringay, La Union. Pan cake/hot cake is a flat cake, often
thin and round, prepared from a starch-based batter that may contain eggs, milk and butter and
cooked on a hot surface such as a griddle or frying pan, often frying with oil or butter. Lastly is
Banancue, Banana cue or Banana Q and turon is a popular snack food or street food in the
Philippines it is made with fresh banana.
Costumers, teachers and learners in Aringay often think of convenience and quality in
choosing food to eat to satisfy their cravings. However, as most of them belong to middle class
they often chose product that is affordable but delicious. Knowing that Filipino made delicacies
and snack in Aringay are delicious, affordable and love by most, Euphoria Proprietorship will
surely meet its success in the end of the simulation.
COMPANYS’ COMPETITIVE ADVANTAGES AND THEIR LIKELY

IMPACTS ON ITS SUCCESS
COST
Our company’s firms can distinguish itself competitively by producing high volumes at
lower prices. We can do this through product or process innovations that allow us to produce
more efficiently or merely through economies of scale.
DIFFERENTIATIONS
Our company’s firms can distinguish itself competitively by choosing some product
dimension, other than cost, that is important to consumers and capitalizing on that. We may
choose to emphasize reliability, style or appearance, power, energy efficiency, health benefits or
special functionality. A premium price can often be charged for differentiated products.
PEOPLE
For company’s firms distinguish it by creating a culture where employees are truly
passionate about their work and as a result, treat customers well and do their jobs with the
passion of a fine craftsman.
-MANAGEMENT PLAN
FORM OF OWNERSHIP AND REASONS FOR CHOICE OF

OWNERSHIP FORM
Euphoria Proprietorship is a Sole Proprietorship type of business. It is managed by one
person and that is the General Manager, Janet Magno. Sole proprietorship is the simplest form
of business to form because of its one manager, it is easy to manage and run.
ORGANIZATIONAL CHART/STRUCTURE
EUPHORIA
PROPRIETORSHIP
QUALIFICATIONS, EXPERIENCE, EXPERTISE, OAND ROLES OF

MEMBERS OF THE MANAGEMENT TEAM
Euphoria Proprietorship's General Manager is Ms. Janet Magno. She is a good leader and
also a follower. She can lead any tasks and members are following her. She is a very good
example in the organization. The Assistant Manager is Ms. Jashmin Cabradilla. She can assist
well and perform any tasks that are given to her. She is a good role model to the other members
of the company.
There are Four Departments in the company, starting in the Administrative department
that is headed by Ms. Mariae Abegail Gapuz. She is qualified in that position because she can do
paperworks and other tasks effectively. Next is the Human Resource Manager which is Mr.
Marc Arvee Varas. He can manage the personnel’s well and put them in the right position. Mr.
Carly Bacalzo is the Time Keeper because he is always early. Last is the Clerk and Documenter
of the company, Ms. Ericka Mae Cabradilla. She is perfect in that position because she can
record and capture all events well.
The Marketing department is headed by Ms. Nova Regine Gajo and the position suits her
because she is good in promoting the product and conceptualizing marketing strategies. Under
her is the Store Keeper, Ms. Shierly Mae Farro. Ms. Farro can keep the store well and manage
the booth properly. Another from the marketing department is the Purchasers which is Michael
Aries De Jesus and Ronald Mapile. They are right for that position because they're good in
purchasing the ingredients. The Diser is Mr. Gerald Balanga, he is good in arranging the
products and putting them in the right place. The advertiser is Mr. Aldrin Yaranon. He is good in
sales talking that is needed in advertising the company's products.
Ms. Olivia Reyes is the head of the Operational Department. Ms. Reyes can supervise the
flow of the business. Under her is the Sales Person which is Mr. John Patrick Villamor. He is
responsible and he’s perfect for the position that take care the booth. Next is the Courier which
is Ms. Jenly Dulay. She is trustworthy and she is sociable. Last in the operational department is
the Bagger. Ms. Michelle De Castro is the bagger. She is a good worker and she can work under
time pressure.
The last department is the Financial Department that is headed by Ms. Christine Joy
Dulay. She can manage money properly and monitor the flow of the money in the business.
Under her is Ms. Maria Victoria Flor Ducusin, the accountant. She is patient in computing
different financial statements. Next is the Bookkeeper, Ms. Ria Blanco. Ms. Blanco is a good
listener and can record all the transactions under pressure. Last is the Cashier, Mr. Mark Paul De
Jesus. He is trustworthy and he can keep the money of the company safe.
OTHER STAKEHOLDERS (e.g. Board of Directors, Advisory Boards, etc.)

Euphoria Proprietorship doesn't have other stakeholders because Euphoria is a newly-
established business. Nonetheless, Euphoria will soon be in need other stakeholders because
Euphoria also needs company as it successes its pavement towards its zenith of success.
PROFESSIONAL SERVICE FIRMS PROVIDING MANAGEMENT

SUPPORT (e.g. accounting, customer service, legal counsel etc.)
There are no professional service firms that will provide us management support as
Euphoria knows the mere fact that the business is a small business that needs no altitudinous
money. Experiences and support from relatives would be enough.
-OPERATIONAL PLAN
HUMAN RESOURCE NEEDS
 Skilled staffs (managers and subordinates) from different departments of Euphoria
Proprietorship.
PHYSICAL FACILITIES REQUIREMENTS

The facility has smooth durable and easily cleanable areas where food preparing
operations are conducted.
Equipment used in the preparation and storage of food, including refrigerators, freezers,
and locker rooms are regularly clean.
Utensils used in preparing the product are washable.
Equipment used in preparing the product has a routine maintenance for good events,
grease traps, and regular cleaning.
Most of the customers are students so are business located near at the school.
Our facility has a space for operating activities like preparing our product.
There’s a stock room for the product that will be delivered to the customers at the time
they schedule.
It has refused facility for the disposal of food product or organic waste.
TECHNOLOGICAL RESOURCE NEEDS

 Gadgets such as phones, computers, and laptops.
LOGISTICS AND SUPPLY CHAIN MANAGEMENT PLAN
IMPLEMENTATION TIMETABLES
Date Activities
January 28, 2019 Soft opening of the business to be simulated
January 27 – February 28, Actual operation of the business
2019
March 1 – March 15, 2019 Accomplishment of works (narrative reports, daily
accomplishment and Daily Time Record)
PROCESSES FOR MONITORING PROGRESS

Meeting the success of the company is not that easy task but possible steps may be
helpful to meet the goals of the company.
 Managers from different department of the company should record the accomplishment
of the team to be able to determine the threats and opportunities that may help the
company to grow.
 Cooperation of the team should also be observe to see how effective the business and
individuals in their respective tasks.
 Daily time record should also be monitored by the respective individual to see how efficient they
are in their assigned work/tasks.
 Flyers and other promotional tools should be used for the business to be known and grow.
-MARKETING PLAN
OVERALL MARKETING STRATEGY

The overall marketing strategy is through the use of marketing mix.
MARKETING MIX
PRODUCT
Lumpiang bangus, a tasty spring roll recipe is similar lumpiang shanghai but it is made
from bangus or milkfish flakes instead of ground pork or beef. Pancake is a breakfast dish, a flat
cake that's made by pouring batter into a hot pan and frying it on both sides. Many people like to
eat their pancakes with a drizzle of syrup. Banana Cue and turon is one of the most popular
street foods here in the Philippines; it is made out of a deep fried banana coated with
caramelized brown sugar served in a barbecue stick.
This so far is considered to be the best selling street food, and when you visit our nice
country you will see this almost everywhere specially during the afternoon on the streets. Buko
Juice is very popular in the Philippines and most of is Filipinos love to drink it, aside from being
a refreshing drink it contains numerous health benefits.
PLACE
Our product is available inside the campus of Aringay National High School at
Poblacion, Aringay, La Union and it is very convenient for everyone.
PRICING
Our products are delicious and very affordable. Our bananacue costs 12 pesos, turon
costs 4 pesos, our lumpiang bangus is 5 pesos each, pancakes for only 5 pesos, and buko juice
for only 5 pesos also.
PROMOTION
In promoting our product, we use social media platform as a tool to make the public
aware of our product, to influence them to purchase it, and to build a strong relationship with
them.
SALES MANAGEMENT INCLUDING SALES PLANNING, SALES

APPROACH AND SALES FORCE
SALES MANAGEMENT
Euphoria Proprietorship provides Filipino made meriendas, one of the needs and wants of
customers. Those are buko juice/pineapple juice, bangus shanghai, pan cake and bananaque/
turon. In selling the product the operational team will take charge of it.
SALES PLANNING
Buko juice/pineapple juice, bangus shanghai, pan cake and bananaque/turon will be
distributed at Aringay, La Union particularly at Aringay plaza and Aringay National High
School at Poblacion, Aringay, La Union as its market. With the help of sales managers together
with the use of best strategies the Euphoria Proprietorship can do, its success will be achieved.
SALES APPROACH
Euphoria Proprietorship will distribute its product through the process of sales talking,
advertising through the use of flyers or through the use of technological tools for canvassing the
product the Euphoria will provide.
SALES FORCE
The sales force of the Euphoria company are under the operational team where the sales
person, courier, bagger and of course the operational manager. The management team will also
be helpful for the products to be known and distributed in the market.
MARKETING PLAN BUDGET
The budget of Euphoria Company will come from the members that will serve as our
contribution in buy products. Our members will contribute approximately one hundred pesos
(100 pesos) each.
The budget for bangus shanghai, buko juice/ pineapple juice, bananaque, pan cake will
approximately be Php 2000.
-FINANCIAL PLAN
POSSIBLE SOURCES OF INITIAL FINANCING
Inside a business finance is one big factor to consider before putting up the business. The
possible source to finance the business is through your own money. The members of Euphoria
Proprietorship decided to contribute the initial financing of the business. Each member will
contribute their own money, so that it will suffice the expenses of the said business. With that
case, if the business is gaining profit, the gain profit will added to finance the business and roll it
again until the end of the activity which is the Business Simulation.
SALES FORCASTS
 Buko Juice/ Pineapple Juice
If we sell 1 container a day, we will be gaining Php 200 a day as per container is Php 200.
And if we multiply it to days that we are going to sell in a week and that is 5 days a week, so
Php 200 × 5 days = Php 1,000
 Lumpiang Bangus
If we will make 20 pieces of Lumpiang Bangus and sell it to Php 5 each, a sales of Php
250 a day will be achieved and if we multiply it to the days that we are going to selk in a week,
which is 5 days a week, so Php 250 × 5 days = Php 1250.
 Pan Cake/Hot Cake
If we will make 20 pieces of Pan cake/hot cake and sell it to Php 5 each, a sales of Php
100 a day will be achieved and so if we multiply it to the days we are going to sell in a week,
which is 3 days in every other day selling, so Php 250 × 3 days = Php 300
 Bananaque/turon
If wewill make 30 pieces of turon that costs 4 pesos each, we will be gaining half of the
expences of turon which is Php 60 a day.
If we will make 20 sticks of Bananaque and sell it to Php 12 each, a sales of Php 240 a
day will be achieved and so if we multiply it to the days we are going to sell in a week, which is
3 days a every other day selling, so Php 240 × 3 days = Php 720.
So, the overall sales in a week are Php 3,270 and it is enough budgets for the upcoming
weeks of operation of Euphoria Proprietorship.
INCOME PROJECTIONS
Projected Income Statement
For the day ended January 28, 2019
Revenue 1,700
Cost of Goods (1,042)
Gross Profit P658.00
Operating Expenses (50)
Net Income P608.00
PRO-FORMA FINANCIAL STATEMENTS

Statement of Financial Position
As of January 28, 2019
ASSETS LIABILITIES AND EQUITY
Cash 1988 OWNER’S EQUITY
Inventories 242 Capital 1330
Supplies 800 Sales Revenue 1700
TOTAL EQUITY P3030
TOTAL ASSETS P3,030.00 TOTAL LIABILITIES AND EQUITY

P3,030.00
Cash Flow Statement
Cash Flow from Operating Activities
Received from customers 1,700
Payments to Suppliers (1,042)
Net cash P658.00
Cash Flow from Investing Activities
Cash Flow from Financing Activities
Investment from Owner 1,330
Net cash P1,330.00
Net increase in cash and cash equivalents P1,988.00
Statement of Comprehensive Income

Sales 1700
Expenses (50)
Cost of Goods (1042)
Net income P608.00
BREAK-EVEN ANALYSIS
One of the most popular business tools, is used by companies to determine the level of
profitability. It provides companies with targets to cover costs and make a profit. It is a
comprehensive guide to help set targets in terms of units or revenue. Break-even analysis is an
important aspect of a good business plan, it helps the business determine the cost structures, and
the number of units that need to be sold in order to cover the cost or make a profit.
CAPITAL BUDGET
The capital the Euphoria Proprietorship will be using will come in our personal pocket to
finance the needs of our company. As the company grows, little by little, the money we got in
our pocket will also give to us soon.
1. IDENTIFYING OF POTENTIAL BUSINESS OPORTUNITIES TO

CAPITALIZE
LIST OF POTENTIAL BUSINESS TO CAPITALIZE ON
 Merchandising Business; Villalon

SELECTION OF BUSINESS FROM THE LIST TO SIMULATE
 Villalon
IDENTIFICATION OF PRODUCT (GOODS/SERVICES)
 Buko Juice/Pineapple Juice
 Lumpiang Bangus
 Bananaque/Turon
 Pan cake/hot cake, bananaque, and buko juice will be served during special ocacions or
events
2. IDENTIFICATION OF KEY RESOURCE PEOPLE/PERSON WHO

HAVE VAST EXPERIENCE ON THE SELECTED BUSINESS
PREPARATION OF QUESTIONS TO PROFILE KEY RESOURCE
1. What are the needed permits/documents in starting up your business?

2. How much is your start-up capital?
3. How much is your daily income?
4. What are your strategies you are applying in your business to gain more profit?
5. Did you already experience net loss in your business? Why?
6. As a business owner of Villalon what can you suggest to people who want also to start a
business?
3. PROFILINGOF THE KEY RESOURCE PERSON/PEOPLE

REPORT/INTERVIEW OF AN ACTUAL ENTITY DATE:
 BUSINESS NAME: VILLALON
 FORM OF BUSINESS: SOLE PROPRIETORSHIP
 NATURE OR BUSINESS: SERVICE BUSINESS
QUESTION AND ANSWERS OF AN INTERVIEW CONDUCTED TO VILLALON
1. What are the needed permits/documents in starting up your business?
 Barangay Clearance
 Barangay Permit
 Cedula
2. How much is your start-up capital?
 Approximately Php 10, 000
3. How much is your daily income?
 Approximately Php 2, 000
4. What are your strategies you are applying in your business to gain more profit?
 Having patience, being positive, working harder and cooking deliciously the food we
serve to customers.
5. Did you already experience net loss in your business? Why?

 Yes, because uncertainties happen like a sudden suspension of classes, lack of customers
and calamities (typhoons).
6. As a business owner of Villalon what can you suggest to people who want also to start a
business?
 Look for a place where you can get more customers but make sure to think for their
safety also.
 Just be positive
 Be friendly
 Make sure that your products will love by customers.
WRITTEN NARRATIVE ON THE PROFILE OF THE BUSINESS/ES TO BE

SIMULATED
Starting a business is indeed a very difficult one. Beside of planning and organizing, you
also need to manage it properly and effectively and of course proper and effective strategies
should be implemented.
With the information we gathered from the Villalon, our company come up to a great
ideas on how we will be able to run a business without failing to have enough profit and good
management in meeting the satisfaction and trust of our customers.
With the cooperation and help of Villalon, we, the members of Euphoria Proprietorship
are determined to start the business we are planning to simulate. The information we gathered is
enough and a helpful one in starting up our business.
4. PREPARATION OF SWOT AND PESTEL ANALYSIS

SWOT ANALYSIS
INTERNAL EXTERNAL
STRENGTH OPPORTUNITIES
 Can be able to handle large  Big demand of the product
number of customers and can inside the market
H
be able to make also large  Availability of technology for
E
number of product for the the product to be known and
L
customers. distributed outside the
P
 Presence of approachable and market.
F
friendly staffs that can be able  Technical expertise of the
U
to do multitasking within the management in the
L
organization. organization for the
 Only small capital is needed to promotion of product outside
run the business inside the the market.
market
WEAKNESSES THREATHS
 Lack of skilled staffs in some  Entry of many competitors
H department of the whose product are the same
A organization with the organization
R  Weak time management of (market competition
M staffs in the organization intense).
F  Lack of planning and  Government (DepEd) laws or
U maintaining expenses ordinance such as contra junk
L  Misunderstanding of staffs food implementation.
within the organization  Increasing cost of ingredients
needed.
 Strong regulatory environment
PESTEL ANALYSIS
POLITICAL ECONOMICA SOCIAL TECHNOLOGICA ENVIRONMENTA LEGAL

L L L
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5. VERIFICATION OF THE SWOT ANALYSIS AND DETERMINE

MARKET DEMAND FOR THE PRODUCT THRU THE CONDUCT OF A
MARKET RESEARCH
6. CONSOLIDATION OF THE DATA GATHERED, EVALUATION AND

DRAWING OF CONCLUSION ON THE FEASIBILITY OF THE
BUSINESS
THE BUSINESS PLAN

1. EXECUTIVE SUMMARY
Euphoria Proprietorship is a company that is located at Poblacion, Aringay , La Union

and its target market are the learners and teachers at Aringay National High School. Euphoria
will provide buka juice/pineapple juice, bangus shanghai, pan cake, and bananaque as its main
product to customers.
Buko juice is made with real buko while pineapple juice is made with real pineapple
extract. Its freshness and coldness will attract customers to buy it. Buko and pineapple is rich
with vitamin C that may be helpful to the nutrition of customers. Bangus shanghai is made with
real bangus meat mixed with carrots and some secret recipes. Pan cake on the other hand is made
up of flour, egg, baking soda and baking powder, margarine, sugar and water. And lastly the
Bananaque and Turon is made with real banana fruit fried with sugar. The nutrition it can give to
customers is a big factor in improving the health of customers.
The capital needed in financing the needs of the company will come from the personal
money that will serve as contributions of the members of the company. In generating the income
of the company, Euphoria will be using best strategies and will seek to use technological tools in
distributing the product to its target market.
Euphoria Proprietorship will operate by the different managers and their teams together
with the general manager and assistant manager. Certain strategies like distributing flyers,
posting online regarding the product, etc. will be applied to meet the goals of the company. And
also through the cooperation and attentiveness of everyone, the success of the business being
simulated will be achieved.
“Feels serenely; Taste succulently”
MISSION
To serve and provide customers with best food we have that will satisfy their cravings.
Through the happiness we bring, fun they may experience with us, integrity and passion we
have, we seek to make a change in our business by daring to have a helping hand, inspire
customers and transform the growth of our business.
VISION
Our vision is to be the leading company full of happiness, prosperity, connection,

peacefulness, and love in which our customer wants and needs are fulfilled.
GOALS
 To run a business with profitable operation by increasing sales and limiting our
expenses.
 To reduce the complaints of our customers and to improve the product we provide.
 To be more efficient in business operations to increase the productivity of our

company's business.
OBJECTIVES
 To increase our sales by 10% during the business operation.
 To sharpen the skills of business staffs, implementing a policy to follow for the
business and to improve our product to meet the satisfaction of customers.
 To improve our business production by applying best strategies in every single day
of simulation.
2. COMPANY DESCRIPTION
Euphoria proprietorship is a business that provides a clean and delicious meriendas;

Bangus shanghai, Pineapple juice / Buko juice, Bananaque/Turon and Pan cake/Hot cake. These
meriendas are made thoroughly with the healthy and nutritious ingredients. We offer good
quality products and service that will completely make you delighted and will satisfy your
cravings at the most affordable price. What makes Euphoria unique from others is that the
employees are productive and friendly enough to provide the necessities and wants of our
beloved customers. Euphoria will likely to be a successful one because the main goal of the
company is to provide a low cost product yet a profitable one.
SUMMARY OF OVERALL STRATEGIC DIRECTION
REASONS FOR STARTING THE BUSINESS
Starting a business is a big step for us to take, as it may require leaving the comfort and
security of a regular job for a more uncertain financial future. These are a few reasons why our
company makes the decisions to start a business.
 To gain profit.
 To take on great responsibilities that might be lead in long term profit.
 To sharpens their skills and capabilities.
 To suffice their daily needs and financial needs.
 To make their lives better and prosperous.
 To contribute something in the advancement of economy.
 To provide delight to the customers that may lead to a better or a long lasting relationship
between the organization and the customers.
DESCRIPTION OF PRODUCT OR SERVICE OFFERED
Euphoria Proprietorship provides bangus shanghai buko juice/pineapple juice, pan cake,
and bananaque/turon as its main product. These products are usually the mariendas served to
customers in Aringay, La Union.
Bangus Shanghai is made with Bangus meat (boneless), vegetables and seasoning with
condiments. Buko Juice is made up of coconut, coconut meat, water and sugar. Bananaque and
turon is made of banana and brown sugar. And, Pan Cake is made up of flour, egg, baking soda
and baking powder, margarine, sugar and water.
BUSINESS MODEL
Euphoria will operate its business at Aringay National High School located at Poblacion,
Aringay, La Union as its main market. The exact place where the company will operate is
located at Senior High School building at the first room of fourth floor. The particular room as
mentioned is the room of ABM 12 Melamed learners who are conducting a business simuation.
COMPANY’S VALUE PROPOSITION
PRODUCTS
condiments.
TARGET MARKET
PRIMARY BENEFIT
love.
3. MARKET ANALYSIS
INDUSTRY SIZE, SEGMENTS AND MATURITY

The industry size of our business where it is located is not that big, however the number
of growing competitors still exists.
Euphoria Proprietorship will focus its marketing activities to its major target market,
teachers and learners of Aringay National High School. Since Filipino made meriendas are most
love by customers, Euphoria will offer bangus shanghai, buko juice/pineapple juice, bananaque,
turon and pan cake as its main product. We will consider having different income categories and
being dependent on the higher level of education. This provides to access the target of customer
around the area of ANHS. The ability of company Euphoria is to show the honest and loyal
customers.
OPPORTUNITIES AND TREATHS IN THE INDUSTRY, INCLUDING BARRIERS TO

ENTRY
OPPORTUNITIES IN THE INDUSTRY
 Big demand of products being serve
 The presence of technology for distributing the product inside and outside the market
 Presence of target customers
 Quality service of business staffs
 Shifting customers priorities and expectation
The expectation of the customers will serve as a big factor to the success of the business.
Customers have expected basis with the quality of service and fair pricing in the products. That’s
why Euphoria will apply best strategies to the business for the sake of its success.
 Environmental Consulting
Government contracts can be a major source of business for environment consultants but
winning those contracts in the part. It requires the business owners and our team to have
knowledge about environmental regulation and be familiarized with the technologies to help the
limit of environment impact.
 Expansion
To process the offering of the products or service to a wider section of an existing market
or into a new demographic psychographic or geographic of markets, technological tools is a big
help.
THREATHS IN THE INDUSTRY INCLUDING BARRIERS TO ENTRY
 Increasing number of competitors.

 The same products provided by different companies.
 Government Policies
 School Rules and Regulations
 Unfavorable comments on customers
 Emergence of technology
It refers to the innovation of technological tools for the distribution of products. But as
technology gets more advanced prices drop and products get better.
 Regulatory Regulation
Regulations will be a threat to a company because of the rules to follow. It may affect the
product to be served especially if that particular product has a big demand to the market.
 Start-up Cost
These are accountant’s fees, Legal fees, Registration charges, as well advertising, the
promotional activities.
MAJOR COMPETITORS
The major competitors of the company are the people selling at stores or canteens in
school and the students who have also their business simulation.
OVERALL TRENDS AND OUTLOOK FOR THE INDUSTRY
Our company's industry is not big because it is still starting, however, we belong to
primary sector because we use raw materials and create a product. The consumers are the
teachers, students. The rise up of the price of oil can affect our company because as we all know
from the fact that if oil price hikes and so do almost all the products.
TARGET MARKET AND CONSUMER DEMOGRAPHICS
Euphoria Proprietorship is a company that provides one of the needs and wants of
costumers inside the market. Euphoria Proprietorship will offer buko juice/pineapple juice,
lumpiang bangus, pan cake/hot cake, and bananaque/turon as its main product. The company will
operate its business at Aringay, La Union particularly at Aringay National High School at
Poblacion, Aringay, La Union.
Buko juice is made with fresh buko or coconut. Its sweetness and coldness will surely
love by costumers out there at Aringay. Pineapple juice is a best nutrient rich juice among all
fruit juices, provides lots of health benefits because of its high quantity of minerals, fibers,
enzymes, vitamin C and energy it is made of by pineapple. Bangus shanghai or also known as
Lumpiang Bangus is one of the best products loved by Aringayenyos, on the other hand, it is
made from fresh bangus in Dulao, Aringay, La Union. Pan cake/hot cake is a flat cake, often thin
and round, prepared from a starch-based batter that may contain eggs, milk and butter and
cooked on a hot surface such as a griddle or frying pan, often frying with oil or butter. Lastly is
Banancue, Banana cue or Banana Q and turon is a popular snack food or street food in the
Philippines it is made with fresh banana.
Costumers, teachers and learners in Aringay often think of convenience and quality in
choosing food to eat to satisfy their cravings. However, as most of them belong to middle class
they often chose product that is affordable but delicious. Knowing that Filipino made delicacies
and snack in Aringay are delicious, affordable and love by most, Euphoria Proprietorship will
surely meet its success in the end of the simulation.
COMPANYS’ COMPETITIVE ADVANTAGES AND THEIR LIKELY IMPACTS ON

ITS SUCCESS
COST
Our company’s firms can distinguish itself competitively by producing high volumes at
lower prices. We can do this through product or process innovations that allow us to produce
more efficiently or merely through economies of scale.
DIFFERENTIATIONS
Our company’s firms can distinguish itself competitively by choosing some product
dimension, other than cost, that is important to consumers and capitalizing on that. We may
choose to emphasize reliability, style or appearance, power, energy efficiency, health benefits or
special functionality. A premium price can often be charged for differentiated products.
PEOPLE
For company’s firms distinguish it by creating a culture where employees are truly
passionate about their work and as a result, treat customers well and do their jobs with the
passion of a fine craftsman.
4. SERVICE OR PRODUCT LINE
PRODUCTS
condiments.
TARGET MARKET
PRIMARY BENEFIT
love.
5. STRATEGY AND IMPLEMENTATION STRATEGY

The company’s target markets are the students, teachers and other staffs of Aringay
National High School at Poblacion, Aringay, La Union. Euphoria Proprietorship will provide the
target market some of the Filipino made meriendas. Those are buko or pineapple juice,
bananaque or turon, pan cake or hot cake and bangus shanghai. Some of these product like the
bananaque, buko juice and pan cke/hot cake will be served during special occasions only.
In order to meet the satisfaction of customers certain strategies like distributing flyers
and making up tarpaulins and of course with the use of technology will be applied. Orders of
customers will also be accepted.
By developing and maintaining loyal customers Euphoria Proprietorship will

continuously serve delicious and affordable meriendas. To be able to maintain our loyal
customers, we offer them a discount and we make sure that our product is delicious. With the
attentive participation of managers and their subordinates, success and goals of the company will
be reaching.
6. ORGANIZATION AND MANAGEMENT

Euphoria Proprietorship's General Manager is Ms. Janet Magno. She is a good leader and
also a follower. She can lead any tasks and members are following her. She is a very good
example in the organization. The Assistant Manager is Ms. Jashmin Cabradilla. She can assist
well and perform any tasks that are given to her. She is a good role model to the other members
of the company.
There are Four Departments in the company, starting in the Administrative department
that is headed by Ms. Mariae Abegail Gapuz. She is qualified in that position because she can do
paperworks and other tasks effectively. Next is the Human Resource Manager which is Mr. Marc
Arvee Varas. He can manage the personnel’s well and put them in the right position. Mr. Carly
Bacalzo is the Time Keeper because he is always early. Last is the Clerk and Documenter of the
company, Ms. Ericka Mae Cabradilla. She is perfect in that position because she can record and
capture all events well.
The Marketing department is headed by Ms. Nova Regine Gajo and the position suits her
because she is good in promoting the product and conceptualizing marketing strategies. Under
her is the Store Keeper, Ms. Shierly Mae Farro. Ms. Farro can keep the store well and manage
the booth properly. Another from the marketing department is the Purchasers which is Michael
Aries De Jesus and Ronald Mapile. They are right for that position because they're good in
purchasing the ingredients. The Diser is Mr. Gerald Balanga, he is good in arranging the
products and putting them in the right place. The advertiser is Mr. Aldrin Yaranon. He is good in
sales talking that is needed in advertising the company's products.
Ms. Olivia Reyes is the head of the Operational Department. Ms. Reyes can supervise the
flow of the business. Under her is the Sales Person which is Mr. John Patrick Villamor. He is
responsible and he’s perfect for the position that take care the booth. Next is the Courier which is
Ms. Jenly Dulay. She is trustworthy and she is sociable. Last in the operational department is the
Bagger. Ms. Michelle De Castro is the bagger. She is a good worker and she can work under
time pressure.
The last department is the Financial Department that is headed by Ms. Christine Joy
Dulay. She can manage money properly and monitor the flow of the money in the business.
Under her is Ms. Maria Victoria Flor Ducusin, the accountant. She is patient in computing
different financial statements. Next is the Bookkeeper, Ms. Ria Blanco. Ms. Blanco is a good
listener and can record all the transactions under pressure. Last is the Cashier, Mr. Mark Paul De
Jesus. He is trustworthy and he can keep the money of the company safe.
7. OPERATIONAL PLAN
HUMAN RESOURCE NEEDS
 Skilled staffs (managers and subordinates) from different departments of Euphoria

Proprietorship.
PHYSICAL FACILITIES REQUIREMENTS
The facility has smooth durable and easily cleanable areas where food preparing
operations are conducted.
Equipment used in the preparation and storage of food, including refrigerators, freezers,
and locker rooms are regularly clean.
Utensils used in preparing the product are washable.
Equipment used in preparing the product has a routine maintenance for good events,
grease traps, and regular cleaning.
Most of the customers are students so are business located near at the school.
Our facility has a space for operating activities like preparing our product.
There’s a stock room for the product that will be delivered to the customers at the time
they schedule.
It has refused facility for the disposal of food product or organic waste.
TECHNOLOGICAL RESOURCE NEEDS
 Gadgets such as phones, computers, and laptops.
LOGISTICS AND SUPPLY CHAIN MANAGEMENT PLAN
IMPLEMENTATION TIMETABLES
Date Activities
January 28, 2019 Soft opening of the business to be simulated
January 27 – February 28, 2019 Actual operation of the business
March 1 – March 15, 2019 Accomplishment of works (narrative reports, daily

accomplishment and Daily Time Record)
PROCESSES FOR MONITORING PROGRESS

Meeting the success of the company is not that easy task but possible steps may be
helpful to meet the goals of the company.
 Managers from different department of the company should record the accomplishment
of the team to be able to determine the threats and opportunities that may help the
company to grow.
 Cooperation of the team should also be observe to see how effective the business and
individuals in their respective tasks.
 Daily time record should also be monitored by the respective individual to see how
efficient they are in their assigned work/tasks.
 Flyers and other promotional tools should be used for the business to be known and
grow.
PRODUCTION PLANNING IN 5 STEPS
Step 1: Forecast the demand of your product
Our product bangus shanghai is not that famous, and because of its unpopularity, we have
given a chance to introduce it to every teacher and student we encounter and we know that
they will accept it.
Step 2: Determine potential options for production
In order to save time in making our product, the number of persons making our product
should be large because there is a saying that ‘the more, the merrier’. Thus, if we make many
and sell it all, we will be happy.
Step 3: Choose the option that uses resources most effectively
Human resource and materials are the perfect combination in making our product and
because of this combination, it will save more time.
Step 4: Self-asses your performance
Every person that was helping in making our product are different, thus, it makes it more
difficult to manage every person and even their works are different too. So, in order to
prevent that, training must be occur for them not to make any mistakes.
Step 5: Adjust
Our mind should be flexible enough to easily adjust and go with the flow when problem and
changes arises.
8. MARKETING PLAN
Business Current Situation; Stable
Target Market: teachers, learners and other staffs of Aringay National High School
Company’s Goals: to gain profit, be the top leading business in the country
OVERALL MARKETING STRATEGY
The overall marketing strategy is through the use of marketing mix.
MARKETING MIX
PRODUCT
Lumpiang bangus, a tasty spring roll recipe is similar lumpiang shanghai but it is made
from bangus or milkfish flakes instead of ground pork or beef. Pancake is a breakfast dish, a flat
cake that's made by pouring batter into a hot pan and frying it on both sides. Many people like to
eat their pancakes with a drizzle of syrup. Banana Cue and turon is one of the most popular street
foods here in the Philippines; it is made out of a deep fried banana coated with caramelized
brown sugar served in a barbecue stick.
This so far is considered to be the best selling street food, and when you visit our nice
country you will see this almost everywhere specially during the afternoon on the streets. Buko
Juice is very popular in the Philippines and most of is Filipinos love to drink it, aside from being
a refreshing drink it contains numerous health benefits.
PLACE
Our product is available inside the campus of Aringay National High School at
Poblacion, Aringay, La Union and it is very convenient for everyone.
PRICING
Our products are delicious and very affordable. Our bananacue costs 12 pesos, turon
costs 4 pesos, our lumpiang bangus is 5 pesos each, pancakes for only 5 pesos, and buko juice
for only 5 pesos also.
PROMOTION
In promoting our product, we use social media platform as a tool to make the public
aware of our product, to influence them to purchase it, and to build a strong relationship with
them.
SALES MANAGEMENT INCLUDING SALES PLANNING, SALES APPROACH AND

SALES FORCE
SALES MANAGEMENT
Euphoria Proprietorship provides Filipino made meriendas, one of the needs and wants of
customers. Those are buko juice/pineapple juice, bangus shanghai, pan cake and bananaque/
turon. In selling the product the operational team will take charge of it.
SALES PLANNING
Buko juice/pineapple juice, bangus shanghai, pan cake and bananaque/turon will be
distributed at Aringay, La Union particularly at Aringay plaza and Aringay National High School
at Poblacion, Aringay, La Union as its market. With the help of sales managers together with the
use of best strategies the Euphoria Proprietorship can do, its success will be achieved.
SALES APPROACH
Euphoria Proprietorship will distribute its product through the process of sales talking,
advertising through the use of flyers or through the use of technological tools for canvassing the
product the Euphoria will provide.
SALES FORCE
The sales force of the Euphoria company are under the operational team where the sales
person, courier, bagger and of course the operational manager. The management team will also
be helpful for the products to be known and distributed in the market.
MARKETING PLAN BUDGET
The budget of Euphoria Company will come from the members that will serve as our
contribution in buy products. Our members will contribute approximately one hundred pesos
(100 pesos) each.
The budget for bangus shanghai, buko juice/ pineapple juice, bananaque, pan cake will
approximately be Php 2000.
9. FINANCIAL PLAN AND PROJECTIONS

POSSIBLE SOURCES OF INITIAL FINANCING
Inside a business finance is one big factor to consider before putting up the business. The
possible source to finance the business is through your own money. The members of Euphoria
Proprietorship decided to contribute the initial financing of the business. Each member will
contribute their own money, so that it will suffice the expenses of the said business. With that
case, if the business is gaining profit, the gain profit will added to finance the business and roll it
again until the end of the activity which is the Business Simulation.
SALES FORCASTS
 Buko Juice/ Pineapple Juice
If we sell 1 container a day, we will be gaining Php 200 a day as per container is Php 200.
And if we multiply it to days that we are going to sell in a week and that is 5 days a week, so Php
200 × 5 days = Php 1,000
 Lumpiang Bangus
If we will make 20 pieces of Lumpiang Bangus and sell it to Php 5 each, a sales of Php
250 a day will be achieved and if we multiply it to the days that we are going to selk in a week,
which is 5 days a week, so Php 250 × 5 days = Php 1250.
If we will make 20 pieces of Pan cake/hot cake and sell it to Php 5 each, a sales of Php 100
a day will be achieved and so if we multiply it to the days we are going to sell in a week, which
is 3 days in every other day selling, so Php 250 × 3 days = Php 300
 Bananaque/turon
If wewill make 30 pieces of turon that costs 4 pesos each, we will be gaining half of the
expences of turon which is Php 60 a day.
If we will make 20 sticks of Bananaque and sell it to Php 12 each, a sales of Php 240 a day
will be achieved and so if we multiply it to the days we are going to sell in a week, which is 3
days a every other day selling, so Php 240 × 3 days = Php 720.
So, the overall sales in a week are Php 3,270 and it is enough budgets for the upcoming
weeks of operation of Euphoria Proprietorship.
INCOME PROJECTIONS
Projected Income Statement
Revenue 1,700
Cost of Goods (1,042)
Operating Expenses (50)
Net Income P608.00
PRO-FORMA FINANCIAL STATEMENTS
Statement of Financial Position

As of January 28, 2019
ASSETS LIABILITIES AND EQUITY
Cash 1988 OWNER’S EQUITY
Inventories 242 Capital 1330
Supplies 800 Sales Revenue 1700
TOTAL EQUITY
P3030
TOTAL ASSETS P3,030.00 TOTAL LIABILITIES AND EQUITY

P3,030.00
Cash Flow Statement
Cash Flow from Operating Activities
Received from customers 1,700
Payments to Suppliers (1,042)
Net cash P658.00
Cash Flow from Investing Activities
Cash Flow from Financing Activities
Investment from Owner 1,330
Net cash P1,330.00
Net increase in cash and cash equivalents P1,988.00
Statement of Comprehensive Income
Sales 1700
Expenses (50)
Cost of Goods (1042)
Net income P608.00

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#01 Business Simulation..Euphoria Proprietorship

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[EUPHORIA PROPRIETORSHIP

“FEELS SERENLY; TASTE

Mariae Abegail Nova Regine A. Christine Joy A.

Marc Arvee V. John Ptrick C. Shierly Mae A. Ma. Victoria Flor

Ericka Mae R. Michelle M. De Michael Aries Mark Paul R.

SUMMARY OF OVERALL STRATEGIC DIRECTION

REASONS FOR STARTING THE BUSINESS

DESCRIPTION OF PRODUCT OR SERVICE OFFERED

COMPANY’S VALUE PROPOSITION

 Students, teachers and other staffs of Aringay National High School

 Affordable Meriendas that will satisfy the cravings of customers.

WHAT MAKES IT UNIQUE?

INDUSTRY SIZE, SEGMENTS AND MATURITY

OPPORTUNITIES AND TREATHS IN THE INDUSTRY, INCLUDING BARRIERS TO

OPPORTUNITIES IN THE INDUSTRY

 Big demand of products being serve

 Presence of target customers

 Quality service of business staffs

 Shifting customers priorities and expectation

Government contracts can be a major source of business for environment

To process the offering of the products or service to a wider section of an existing

THREATHS IN THE INDUSTRY INCLUDING BARRIERS TO ENTRY

 Increasing number of competitors.

 The same products provided by different companies.

 School Rules and Regulations

 Unfavorable comments on customers

It refers to the innovation of technological tools for the distribution of products.

Regulations will be a threat to a company because of the rules to follow. It may

OVERALL TRENDS AND OUTLOOK FOR THE INDUSTRY

TARGET MARKET AND CONSUMER DEMOGRAPHICS

COMPANYS’ COMPETITIVE ADVANTAGES AND THEIR LIKELY

FORM OF OWNERSHIP AND REASONS FOR CHOICE OF

QUALIFICATIONS, EXPERIENCE, EXPERTISE, OAND ROLES OF

OTHER STAKEHOLDERS (e.g. Board of Directors, Advisory Boards, etc.)

PROFESSIONAL SERVICE FIRMS PROVIDING MANAGEMENT

PHYSICAL FACILITIES REQUIREMENTS

Utensils used in preparing the product are washable.

TECHNOLOGICAL RESOURCE NEEDS

LOGISTICS AND SUPPLY CHAIN MANAGEMENT PLAN

PROCESSES FOR MONITORING PROGRESS

OVERALL MARKETING STRATEGY

SALES MANAGEMENT INCLUDING SALES PLANNING, SALES

MARKETING PLAN BUDGET

 Pan Cake/Hot Cake

For the day ended January 28, 2019

Cost of Goods (1,042)

Gross Profit P658.00

Operating Expenses (50)

Net Income P608.00

PRO-FORMA FINANCIAL STATEMENTS

ASSETS LIABILITIES AND EQUITY

Cash 1988 OWNER’S EQUITY

Inventories 242 Capital 1330

Supplies 800 Sales Revenue 1700

TOTAL EQUITY P3030

TOTAL ASSETS P3,030.00 TOTAL LIABILITIES AND EQUITY

Cash Flow Statement

For the day ended January 28, 2019

Cash Flow from Operating Activities

Received from customers 1,700

Payments to Suppliers (1,042)

Net cash P658.00

Cash Flow from Investing Activities