CLEFF Manufacturing

“YEMOCHI”

Prepared by:
Cacpal, Mhae Anne J.
Espiritu, Jayson
Fabula, John Joshua M.
Fradejas, Mary Jane
Lucero, Mark Anthony

January 2023
TABLE OF CONTENTS

EXECUTIVE OVERVIEW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

BUSINESS DESCRIPTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

MANAGEMENT PROFILE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5

ORGANIZATIONAL CHART . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . 5

MARKET RESEARCH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5

A. Customer Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
B. Competition. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5
C. Sales Projection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6

MARKETING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

A. Product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7
B. Price. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7
C. Promotion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7
D. Place . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

SUPPLIERS / INVENTORY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

EMPLOYEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . .8

CUSTOMER SERVICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

FINANCIAL PLAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8

A. Start-up Cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
B. Sources of Funding . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . .8
C. Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
D. Cash Flow Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
E. Income Statements . . . . . . . . . . . . . . . . . . . . . . . … . . . . . . . . 9
F. Balance Sheet . . . . . . . .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . .10

G. Full Financial Plan Interactive Template. . . . . . . . .. . . . . . . . . 11

APPENDIX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

A. Daily Inventory

B. Daily Documentation

C. Receipts

D. Resume
I. EXECUTIVE OVERVIEW
CLEFF Manufacturing provides innovative products for everyone around the vicinity of Calapan City,
Oriental Mindoro. It satisfies the target customers to “Feel the comfort of this tasteful treat”. This treat was one of a
kind delicacies made for everyone. This business specializes innovative treats that will satisfy the customers. The
firm focus is to serve those beloved students and the people patronizing the public areas within Calapan City.
Mr. Lucero together with his partner Ms. LLamar introduced together with the team the idea of mochi then
innovate to “Yemochi” instead of using chocolate or other filings this product considers our locally made yema, a
sweet treat to ensure the happiness of every sweet tooth eater. Then the team together with Mark Anthony, Mhae
Anne, Jayson, Jane, and John Joshua aim to start-up cost with P1,000 from the school allowance to get with
business running within the 21 days of selling projected sales to reach P10,000.00
After 7 days of selling the yemochi, it has already known by the market. There are repeat customers and
new customer who would like to taste the product. And for the financial status it shows also the increase in daily
sales and are really feasible in the market. The marketing strategy is wise and are very helpful to reach the possible
customers. As of day 7 the sale of the product shows an increase from the capital of 1,000.00 pesos the total Cash
on hand is 4,156.00
II. BUSINESS DESCRIPTION

Yemochi is very timely and a kind of trendy treats for students who wants to try unique flavor of mochi. This
product is an innovation from the popular mochi which is commonly filled with chocolate, matcha or ube, to give
chance from our locally made treats yema in different flavors was used in order to introduce a special taste from the
usual yema. The business is a partnership with the colleagues and acts as employees as well. Mr. Mark Anthony
Lucero is the team leader and was the brain of the product. And with the help of the whole team, Ms. Mary Jane
Fradejas who act as production leader. Ms. Mhae Anne J. Cacpal as accounting leader, responsible for all of the
financial reports and paper works. The marketing was led by Mr. Jhon Joshua M. Fabula and Mr. Jayson Espiirtu,
resposible for selling and promotion. CLEFF manufacturing located at Block.5, Rambutan Street Sta. Maria Village,
Calapan City. And will also display the products at the stall along the College of Business Management Building of
Mindoro State University- Calapan City Campus.
Patronizing the Filipino made treats provided in the reputable public market to supply needed ingredients is
the best opportunity to act as suppliers within the firm and create an opportunity for the local products of Oriental
Mindoro. The challenge of the business face is to have unique selling strategy to get the attention and persuade
customers to avail the product. The product will be environmentally friendly and safe food borne illness free since we
use properly sanitized tools and equipment to ensure the safety of the customers and for the long shelf life of the
products. The products are package with edible plastic wrap and disposable tupperware.
III. MANAGEMENT PROFILE
CLEFF’s management team success are well-friendly service providers team. Mark Anthony Lucero leads
the production team with his experience cooking delicacies and a leader who manage his team well with his
charismatic business skills. Mhae Anne Cacpal duty is to work with financial aspect of the business with her
experience and enough knowledge in handling and managing finances. Mary Jane Fradejas will be responsible in the
production of goods. She brings her degree in hospitality management hat has enough knowledge in cooking. John
Joshua Fabula together with Jayson Espiritu will be responsible in developing marketing materials and promotion of
the products and bringing it to the market.

Financial Team Production Team Marketing Team

IV. MARKET RESEARCH

A. Customer Profile
The CLEFF manufacturing will focus to its three main segments customers. First are the students, because
they are one of the potential buyer that can purchase the yemochi. Second are the people outside the campus,
specifically the people who lives around the vicinity of the campus or in the Bgry. Masipit. The primary target
customers are mostly the students in laboratory High School of Mindoro State university- Calapan City Campus since
they are the ones who enjoy sweet treats. This segment is 40% of the population of the university since they are the
one who always attends the school during weekdays unlike the college students who rarely go to the campus
because of the schedule.
The second target is the faculty and the college students in particular. This segment is the typical college
students who visits the stall at the side of CBM building and avail the product. The faculty also avail the product
which deliver to them by the team sellers with 20% of the population.
The third segment is the people who lives around the vicinity which have 40% population and are more
likely to buy delicacies, they are vendors from the outside or just a bystander. They also avail product for its
appealing physical feature and tasteful treats.
B. Competition
Main Competitors
Those products located within the stall area are considered the main competitors. They are as follows:
1. Mochi- Many firms compete with us and provide high-quality goods and services. The fact that
we have assigned our staff to the proper areas and with the proper skills gives us an advantage over these
competitors. In an effort to inspire our employees to put in extra effort, we provide awards. We created a
work-friendly environment specifically for them to entice clients to buy our items.
Main Competitors
Choco Muchi – A well flavored chocolate Muchi that is made from powdered rice.
Strengths: Chocolate flavorings are used in this product that is common for the customers
Weaknesses: the texture of the product is kind of bit uneasy to eat.
Secondary Competitors
Amubechi Balls-This is also the competitor with whom we are dealing. Their product is concentrated milk
wrapped in Malagkit rice.
Strengths: It is common and it is affordable.
Weaknesses: The product quality is occasionally overdone and the sweetness is too
much.
Banana Butch- A sweet rice product flavored with ube.
Strengths: Affordable price and taste good.
Weaknesses: An unpleasant flavoring mixture.
C. Sales Projection
Mindoro State University-Calapan City Campus has estimated number of population for about
1,500 and the average expenditure each student, faculty and staff per year is 100,000 In order to get total
market size of the university, we need to add the number of population to its average expenditures. The
total market size will be multiplied to the market share to be captured in order to get projected sale.

(no. of population) (average expenditure of the population) (total market size)

1,500 x 100,000 = 150, 000,000
(total market size) (market to be captured)
150, 000,000 x 2.5 % = 375, 000,000

V. MARKETING
A. Product
CLEFF manufacturing is a food-related business that is currently just getting started. The target market is
students, teenagers, and young adults, and the items being marketed include various Pinoy flavored mochi using the
famous locally made flavoured yema such as langka, ube and original yema wrapped in sticky rice. We have
confidence in our ability to succeed as entrepreneurs because we have prior expertise in both selling and cooking.
Additionally, because Pinoy enjoy eating sticky rice, we will sell yemochi with a twist that is unique to us. The fact that
the young person wearing it has a charming grin will also be a factor in its success because it is something of new
taste and fashion.
Yemochi
Ingredients:
1kl Glutinous Powder
30 pcs. Assorted Yema (Langka, Ube, Original Yema)
½ kl Sugar
5 pcs. Milo
Food Color (yellow, violet)
Skimmed Milk

Procedure:
1. In four separate bowls, measure 3 cups of glutinous powder.
2. Combine with 1 cup of water and knead for 3 mins.
3. Put food color in each mixture.
4. Combine the white dough with anther color and mold
5. Put the yema fillings in each mold, langka for yellow, ube for violet and the original yema for chocolate.
6. Bring the steamer with water to boil.
7. Put the yemochi pieces into the molder and steam for 10 mins.
8. Let it cool. And package in a plastic wrap.

B. Price
The company will price yemochi at a price the customer is willing to pay. In retail price 10 php per piece
while if the customer wants to avail in the packaging 60 php per tub usually with seven pieces yemochi to be fair in
the business. The reason for setting this price is to be lower than competitors' prices and still maintain a profit margin.
Requests are given to the retailer and wholesaler who will buy the product. The reason why requests are given is to
attract customers and to increase the sales of the product as well as to quickly attract potential customers.

C. Promotion
One of the business essential components of their marketing strategy is to maintain communication with
their customers. We also aim to be most dominant in marketing strategy and full force in delivering the yemochi to the
market. But Yemochi's main marketing strategy will be word-of-mouth recommendations. Mindoro State University
customers are remarkably devoted and are known for placing a high value on personal recommendations. To support
word-of-mouth recommendations. To maximize the resources, we also use the Facebook and Messenger in creating
stories that promote the yemochi will be used to reach friends, family, and coworkers.

D. Place
Yemochi of CLEFF manufacturing will located at Brgy. Masipit Calapan City Oriental Mindoro. This chosen
location for business is perfect for better marketing stability because the target customers are from the university.
Also this location has easy access for the customers 1,000 square feet ground level location.
VI. SUPPLIERS/ INVENTORY
Suppliers for raw materials have been sourced in Calapan City specially the Mazapan assorted yema. Our
business is a type of innovation products and this yemochi is made from glutinous rice that are available in the
market. Raw materials are also an important part of a firm’s inventory management. They are component parts of the
stock of inventories carried by a manufacturing firm at a given time.

VII. EMPLOYEE
They key to the company’s asset in achieving bigger goals are the workers who will be making and deliver
the products to the customers. In our organization, workforce is the most valuable asset and is important for an
organization to understand their needs and help them be engaged and satisfied. Since the business is new to the
market and barely starting the capitalist will also act as employees. The benefits are the fair distributing of the profit.

VIII. CUSTOMER SERVICE

The business will build strong relationship with their customers. Their mantra is to putting customers first.
This means doing everything we can to meet their needs and seeing things from the customer's perspective. We
have made things for their convenience and our methods are certainly good. Customer satisfaction is the priority, if a
customer is not satisfied with the food for any reason, we are willing to offer a full refund and we will ask everyone’s
comments and feedbacks on our product so that we will not remain stagnant and improve for the next time. We
always acknowledge customers in face to face interactions a smile, eye contact or a nod in the customer’s direction
can make all the difference.
We make your regular customers feel valued. It’s much easier to win business from existing customers than
it is to find new customers. It helps if you have a good memory for people and the things that matter to them. We
always listen to our customers. Asking questions and listening is essential to resolving problems or complaints. It’s
not just about problems though, sometimes customers simply have a need to chat. We treat customers with respect
at all times even they were being young from us.

IX. FINANCIAL PLAN

A. Start-up cost
Start-up Expenses
Tools 124
(molder, bilao)
Transportation 40
Marketing Materials 20
Logo
Ingredients
2 kls. powdered Glutinous Rice 200
3 boxes. Mazapan Assorted Yema 210
Food Color 14
Chocolate Powder 90
Sugar 56
570
Packaging 57
Microwaveable Tupperware
TOTAL 821.00
Note: 821 pesos would be the starting capital in financing the yemochi product.

B. Sources of Funding
If the start-up cost is estimated to be 821.00, they would be listed as follows in the business plan.
Sources of funding for start-up cost
The team will invest 200.00 each to collect a total of 1,000
Personal Investment 200
Total 1,000

C. Cash Flow
 First Month Cash Flow
Yemochi Product
Cash Receipts Day 1 Day 2 Day 3 Day 4 Day 5 Day 6 Day 7
Estimated Sales 435 1,760 1,200 950 1,000 760 480
Personal cash ---- ----- ---- ---- ---- ---- ----
Total 435 1,760 1,200 950 1,000 760 480 6,585
Cash
Disbursement
Supplies 571 510 --- 806 ---- 265 404 2,556

Transportation 40 --- 40 120 40 140

Rent --- --- --- --- ---- ---- ----
Utilities 100
Wages 100 100 100 100 100 100 700
Total Cash 711 610 946 485 674 3,626
Disbursement
-46% 65% 91% 1% 90% 36% -28%

D. Cash Flow Notes

Receipts
Sales Based on our 7 days of business operation.

Disbursement
Supplies For the purchase of raw materials.
Transportation Vehicle Fee: In purchasing our materials
Utilities Fee for the us of stove
Wages Labor: For the production team.

E. Income Statement
CLEFF Manufacturing
Yemochi
Income Statement
January 08, 2023
Revenue

Sales 6,585
Cost of Sales
Beginning Inventory
Add: Purchases 2,686
Less: Ending Inventory 297 2,389

Gross Profit 4,196

Less Expenses
Transportation 240
Wages 700
Utilities 100
Net Income before Tax 3,156

F. Balance Sheet
Yemochi
Balance Sheet
 ASSET LIABILITY
Cash on Hand 1,000 Loan 0.00
OWNER’S EQUITY
Initial Capital Share 1,000

TOTAL ASSET 1,000 1,000

G. Full Financial plan interactive template

Start-up Cost

Items Total
Assorted Yema 140
Food Color 55
Skimmed Milk 65
Molder 36
Glutinous Powder 200
Packaging 45
Double Sided Tape 20
Transportation 40
Logo 20
Total 621

Sources of Funding
Personal Investment
Mhae Anne J. Cacpal 200
Jhon Joshua M. Fabula 200
Mary Jane Fradejas 200
Jayson Espiritu 200
Mark Anthony Lucero 200
Loan 0.00
Total 1,000

Cash Flow
Cash Receipts Day 1 Day 2 Day 3 Day 4 Day 5 Day 6 Day 7
Estimated Sales 435 1,760 1,200 950 1,000 760 480
Personal cash ---- ----- ---- ---- ---- ---- ----
Total 435 1,760 1,200 950 1,000 760 480 6,585
Cash
Disbursement
Supplies 571 510 --- 806 ---- 265 404 2,556

Transportation 40 --- 40 120 40 140

Utilities 100 ---- ---- --- ---- ---- ----
Rent --- --- --- --- ---- ---- ----
Wages 100 100 100 100 100 100 700
Total Cash 811 610 946 485 674 3,626
Disbursement
-46% 65% 91% 1% 90% 36% -28%

Cash Flow Notes

Receipts
Sales Based on our 7 days of business operation.

Disbursement
Supplies For the purchase of raw materials.
Transportation Vehicle Fee: In purchasing our materials
Wages Labor: For the production team.
Utilities Fee for the use of stove
Income Statement
Revenue

Sales 6,585
Cost of Sales
Beginning Inventory
Add: Purchases 2,686
Less: Ending Inventory 297 2,389

Gross Profit 4,196

Less Expenses
Transportation 240
Wages 700
Utilities 100
Net Income before Tax 3,156

Balance Sheet
ASSET LIABILITY
Cash on Hand 1,000 Loan 0.00
OWNER’S EQUITY
Initial Capital Share 1,000

TOTAL ASSET 1,000 1,000

Daily Inventory
November 30, 2022
Items Total
Assorted Yema 140
Food Color 55
Skimmed Milk 65
Molder 36
Glutinous Powder 200
 Packaging 45
Double Sided Tape 20
Transportation 40
Total 611

December
Items Total
Assorted Yema 140
Milo 95
Plastic Packaging 65
Towel 12
Glutinous Powder 200
Packaging 51
Total 510

December 12, 2022

Items Total
Assorted Yema 264
Food Color 14
Skimmed Milk 110
Sugar 52
Glutinous Powder 300
Packaging 46
Charcola 20
Transportation 40
Total 846

December 14, 2022

Items Total
Plastic wrap 50
Bilao 60
Scissors 35
Cling wrap 40
Charcoal 20
Transportation 120
Total 385

December 15, 2022

Items Total
Assorted Yema 280
Glutinous Rice 274
Transportation 40
Total 594

Daily Documentation
Day 1
Day 2

Day 3

Day 4
Day 5

Receipts