BI

TTERSWEETCAFE
BUSINESSPLAN

MANAGEMENTSECTI
ON

ORGANI
ZATI
ONALCHART
Chi
efexecut
iveof
fi
cer(
CEO)
Thehi
ghest
-r
anki
ngexecut
ivei
nacompanyi
sinchar
geofcar
ryi
ngoutexi
sti
ngpl
ansand
pol
i
cies,ov
erseei
ngbusi
nessmanagement
,anddev
elopi
ngf
utur
est
rat
egy
.Theper
son
ul
ti
mat
elyr
esponsi
blef
ort
hecompany
'ssuccessorf
ail
ure.

Gener
alManager
Theonewhoef
fect
ivel
yact
sasascal
ed-
downCEOandi
sinchar
geofal
lorpar
tofa
depar
tment
'sort
hecompany
'soper
ati
ons,i
ncl
udi
ngr
evenuegener
ati
onandcostcont
rol
.

Secr
etar
y
Theper
soni
nchar
geoff
aci
l
itat
ingi
nter
nalcommuni
cat
ionsanddeal
i
ngwi
thpubl
i
c
i
nter
act
ions.

Depar
tment
sManager
Thepeopl
einchar
geofov
erseei
ngt
heoper
ati
onandpr
oduct
ivi
tyofacompanydi
vi
sion.

Admi
nist
rat
iveManager
Theper
sonr
esponsi
blef
orcoor
dinat
inganor
gani
zat
ion'
sadmi
nist
rat
ionsy
stem andgener
al
wor
kfl
ows.

Mar
ket
ingManager
Theper
sonoror
gani
zat
iont
hatpr
omot
esbusi
nesses,ser
vices,pr
oduct
s,orbr
ands.
Fi
nanci
alManager
Theper
sonwhoadv
isescl
i
ent
sonappr
opr
iat
ebusi
nesspl
anni
ngandassi
stsi
ndeci
sion-
maki
ngpr
ocessest
oensur
ethatbusi
nessesar
efi
nanci
all
ysuccessf
ul.

Super
visorofOper
ati
ons
Theper
soni
nchar
geofensur
ingt
hatt
hemanuf
act
uri
ngpr
ocessi
scompl
etedf
rom
begi
nni
ngt
oend.

Assi
stantManager
Wear
elooki
ngf
oradependabl
e,f
lexi
ble,andr
esponsi
bleassi
stantmanagert
ojoi
nourt
eam
whoi
sint
erest
edi
nassi
sti
ngwi
tht
hehi
ri
ngandt
rai
ningofempl
oyees.He/
shewi
l
lassi
sti
n
ensur
ingt
hatt
het
eam f
oll
owscompanypol
i
cies,handl
i
ngcust
omercompl
aint
s,l
eadi
ngand
managi
ngempl
oyees,andor
gani
zi
ngt
het
eam schedul
e.

Cashi
ers
Theyar
einchar
geofpr
ocessi
ngcash,debi
t,cr
edi
t,andcheckt
ransact
ionsusi
ngacash
r
egi
sterorot
herpoi
nt-
of-
sal
esy
stem.

Bar
ist
a
Theyar
einchar
geofpr
epar
ingandser
vinghotandcol
ddr
inkssuchascof
fee,t
ea,ar
ti
san
andspeci
alt
ybev
erages.

Qual
i
ficat
ions:
 Mal
e/Femal
e
 Hi
ghschoolorequi
val
enteducat
ionl
evel
 At
least18y
ear
sol
dabov
e
 Noat
ti
tudepr
obl
em
 Responsi
blet
ohi
s/herj
ob
 Av
erageSal
ari
esoft
heWor
ker
s Av
erageSal
arypermont
h

FoodPr
epar
ati
on&Ser
vice

Bar
ist
a ₱13475

Di
ningSt
aff ₱13966

Li
neCook ₱13966

Ser
ver ₱13964

Ki
tchenHel
per ₱14493

Admi
nist
rat
iveAssi
stant

Recept
ioni
st ₱13973

Qual
i
tyAssur
anceAssi
stant ₱14226

Pr
oduct
ionAssi
stant ₱33466

Pur
chasi
ngCl
erk ₱20000

Of
fi
ceWor
ker ₱18783

Cl
eani
ngandSani
tat
ion

Jani
tor ₱14000

Cust
odi
an ₱12686

Housekeepi
ngManager ₱17436

Housekeeper ₱16647
MARKETI
NGSECTI
ON

PRODUCT
Cust
omer
scanor
deranyofourcof
fees,dr
inks,ormeal
sint
hedi
ningr
oom orf
ort
ake-
out
.
Weacceptbot
hreser
vat
ionsandwal
k-i
nor
der
s.Weof
ferv
eggi
e,v
eget
ari
an,andmeat
less
di
shes.I
fyouhav
eaf
oodi
ntol
eranceoral
l
ergi
es,wewi
l
lpr
epar
eamealt
oyour
speci
fi
cat
ions.
PRI
CE
Ourcof
feeshop'
spr
iceswi
l
lnotputahol
einourcust
omer
s'pocket
s.Wewi
l
lsel
lour
pr
oduct
satanaf
for
dabl
epr
ice.

PROMOTI
ON
Wei
ntendt
ohav
ewel
l
-desi
gnedbr
ochur
es,f
lyer
s,andot
herpr
omot
ionalmat
eri
alst
ohel
p
cl
i
ent
sunder
standt
het
ypesofser
vicesandpr
oduct
swepr
ovi
de.Fur
ther
mor
e,wel
l
-done,
i
nfor
mat
ivebr
ochur
es,f
actsheet
s,andbusi
nesscar
dsf
requent
lyhav
eat
ri
gger
ingef
fecton
cl
i
ent
sconsi
der
ingusi
ngourser
vices.

PLACE
Locat
edatt
heSanVi
cent
eTownMal
l,t
hemai
ntar
get
edmar
ketsegmenti
sthewor
king
adul
tswhi
chwi
l
lmai
nlybeusi
ngt
hedr
ivet
hroughf
aci
l
itycl
osel
y.

PEOPLE
Togi
veourbusi
nessacompet
it
iveadv
ant
agewer
ecr
uitt
her
ightpeopl
e,t
rai
nourst
afft
o
dev
elopt
hei
rski
l
ls,andr
etai
nagoodst
aff
.
PROCESS
Wer
epeat
edl
ydel
i
vert
hesamest
andar
dofser
vicet
oourcust
omer
s.Al
sowesav
eti
meand
moneybyi
ncr
easi
ngef
fi
ciency
.

PHYSI
CALEVI
DENCE
Thephy
sicalenv
ironmentwher
ewepr
ovi
det
hepr
oductorser
vice,t
hel
ayoutori
nter
ior
desi
gn,packagi
ng,br
andi
ngandweensur
ethatourst
affdr
esspr
oper
lyandactni
cel
y.
FI
NANCI
ALSTATEMENT

BI
TTERSWEETCAFE
I
NCOMESTATEMENT
Fort
hey
earendedDecember31,
2022

2020 2021 2022

Rev
enue ₱ 341 ₱
147, ₱ 158,
311
150,
772

Less:COGS (
52,
654) (
56,
710) (
58,
575)

Gr
ossPr
ofi
t 89,
687 94,
062 99,
736

Expenses

Sal
ari
esandbeni
fi
ts 23,
002 25,
245 26,
193

RentandOv
erhead 11,
020 11,
412 10,
000

Depr
eci
ati
onandAmor
ti
zat
ion 16,
544 16,
080 15,
008

I
nter
est 1,
500 1,
500 1,
500

Tot
alExpenses 52,
066 54,
267 53,
421

Ear
ningsBef
oreTax 37,
622 39,
825 46,
314

Taxes 10,
908 11,
598 12,
968

NETEARNI
NGS ₱26,
713 ₱28,
227 ₱33,
346
 BI
TTERSWEETCAFE
CashFl
owsSt
atement
Fort
hey
earended2020-
2022
2020 2021 2022

Oper
ati
ngCashf
low

NetEar
nings 26,
713 28,
227 33,
346

Add:Depr
eci
ati
on&Amor
ti
zat
ion 16,
544 16,
080 15,
008

Less:Changesi
nWor
kingCapi
tal 903 827 375

Cashf
rom Oper
ati
ngAct
ivi
ti
es 42,
354 43,
480 47,
980

I
nvest
ingCashFl
ow

I
nvest
ment
sinpr
oper
ty&equi
pment 15,
000 15,
000 15,
000

Cashf
rom I
nvest
ingAct
ivi
ti
es 15,
000 15,
000 15,
000

Fi
nanci
ngCashf
low

I
ssuence[
repay
ment
]ofdebt — — 20,
000

I
ssuence[
repay
ment
]ofequi
ty 17,
000 — —

Cashf
rom Fi
nanci
ngAct
ivi
ti
es 17,
000 — 20,
000

Neti
ncr
ease[
decr
ease]i
nCash 27,
354 28,
480 32,
980

Openi
ngCashBal
ance 183,
715 211,
069 239,
550

Cl
osi
ngCashBal
ance ₱211,
069 ₱239,
500 ₱272,
530
 BI
TTERSWEETCAFE
B
ala
nceShe
et
F
ort
heyea
rende
d2020-
202
2

2020 2021 2022

Asset
s

Cash ₱211,
069 ₱239,
550 ₱272,
530

Account
sRecei
vabl
e 7,
117 7,
539 7,
807

I
nvent
ory 10,
531 11,
342 11,
715

Pr
oper
ty&Equi
pment 38,
602 37,
521 37513

TOTALASSETS 267,
319 295,
951 329,
564

Li
abi
l
iti
es

Account
sPay
abl
e 5,
265 5,
671 5,
938

Debt 30,
000 30,
000 30,
000

TOTALLI
ABI
LITI
ES 35,
265 35,
671 35,
938

Owner
'sEqui
ty

Capi
tal 170,
000 170,
000 170,
000

Ret
ainedEar
nings 62,
053 90,
280 123,
627

Owner
'sEqui
ty 232,
053 260,
280 293,
627

TOTALLI
ABI
LITI
ES&EQUI
TY 267,
319 295,
951 329,
564
PRODUCTI
ONSECTI
ON

 Lay
outoft
hepr
oduct
ionar
ea

 EQUI
PMENTSANDMATERI
ALS
 Aut
omat
icdr
ipcof
feemaker
s
 Ahi
gh-
qual
i
tyespr
essomachi
ne
 Ani
ndust
ri
alcof
feegr
inder
 POSsy
stem andwebsi
te
 Cur
bsi
depi
ckupsuppl
i
es
 Mi
l
kandwat
er
 I
ndust
ri
albl
ender
s
 Ov
ensandt
oast
ers
 Ref
ri
ger
ator
sandf
reezer
s
 Shel
vi
ng
 Cont
ainer
s,pumpsandst
orage
 Asecur
it
ySy
stem