BITTER SWEET CAFE

BUSINESS PLAN PREPARATION PT.2

ORGANIZATIONAL PLAN

Chief executive officer (CEO)

The highest-ranking executive in a company is in charge of carrying out existing plans and
policies, overseeing business management, and developing future strategy. The person
ultimately responsible for the company's success or failure.

General Manager
The one who effectively acts as a scaled-down CEO and is in charge of all or part of a
department's or the company's operations, including revenue generation and cost control.

Secretary
The person in charge of facilitating internal communications and dealing with public
interactions.

Departments Manager
The people in charge of overseeing the operation and productivity of a company division.

Administrative Manager
The person responsible for coordinating an organization's administration system and general
workflows.

Marketing Manager
The person or organization that promotes businesses, services, products, or brands.

Financial Manager
The person who advises clients on appropriate business planning and assists in decision-making
processes to ensure that businesses are financially successful.

Supervisor of Operations
The person in charge of ensuring that the manufacturing process is completed from beginning to
end.

Assistant Manager
We are looking for a dependable, flexible, and responsible assistant manager to join our team
who is interested in assisting with the hiring and training of employees. He/she will assist in
ensuring that the team follows company policies, handling customer complaints, leading and
managing employees, and organizing the team schedule.

Cashiers
They are in charge of processing cash, debit, credit, and check transactions using a cash register
or other point-of-sale system.
Barista
They are in charge of preparing and serving hot and cold drinks such as coffee, tea, artisan and
specialty beverages.

Qualifications:
★ Male/Female
★ High school or equivalent education level
★ Atleast 18 years old above
★ No attitude problem
★ Responsible to his/her job

Average Salaries of the Workers Average Salary per month

Food Preparation &Service

Barista ₱ 13 475

Dining Staff ₱ 13 966

Line Cook ₱ 13 966

Server ₱ 13 964

Kitchen Helper ₱ 14 493

Administrative Assistant

Receptionist ₱ 13 973

Quality Assurance Assistant ₱ 14 226

Production Assistant ₱ 33 466

Purchasing Clerk ₱ 20 000

Office Worker ₱ 18 783

Cleaning and Sanitation

Janitor ₱ 14 000

Custodian ₱ 12 686

Housekeeping Manager ₱ 17 436

 Housekeeper ₱ 16 647

MARKETING PLAN
PRODUCT
Customers can order any of our coffees, drinks, or meals in the dining room or for take-out. We
accept both reservations and walk-in orders. We offer veggie, vegetarian, and meatless dishes. If
you have a food intolerance or allergies, we will prepare a meal to your specifications.
PRICE
Our coffee shop's prices will not put a hole in our customers' pockets. We will sell our products
at an affordable price.

PROMOTION
We intend to have well-designed brochures, flyers, and other promotional materials to help
clients understand the types of services and products we provide. Furthermore, well-done,
informative brochures, fact sheets, and business cards frequently have a triggering effect on
clients considering using our services.

PLACE
Located at the San Vicente Town Mall , the main targeted market segment is the working adults
which will mainly be using the drive through facility closely.

PEOPLE
To give our business a competitive advantage we recruit the right people, train our staff to
develop their skills, and retain a good staff.
PROCESS
We repeatedly deliver the same standard of service to our customers. Also we save time and
money by increasing efficiency.

PHYSICAL EVIDENCE
The physical environment where we provide the product or service, the layout or interior design,
packaging, branding and we ensure that our staff dress properly and act nicely.

FINANCIAL PLAN

BITTER SWEET CAFE

Income Statement
For the year ended 2020-2022
 2020 2021 2022

Revenue ₱ 147,341 ₱ 150,772 ₱ 158,311

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

Gross Profit 89,687 94,062 99,736

Expenses

Salaries and benefits 23,002 25,245 26,193

Rent and Overhead 11,020 11,412 10,000

Depreciation and Amortization 16,544 16,080 15,008

Interest 1,500 1,500 1,500

Total Expenses 52,066 54,267 53,421

Earnings Before Tax 37,622 39,825 46,314

Taxes 10,908 11,598 12,968

NET EARNINGS ₱26,713 ₱28,227 ₱33,346

BITTER SWEET CAFE

Cash Flow Statement
For the year ended 2020-2022

2020 2021 2022

Operating Cash flow

Net Earnings 26,713 28,227 33,346

Add: Depreciation & Amortization 16,544 16,080 15,008

 Less: Changes in Working Capital 903 827 375

Cash from Operating 42,354 43,480 47,980

Activities
Investing Cash Flow

Investments in property & 15,000 15,000 15,000

equipment

Cash from Investing 15,000 15,000 15,000

Activities
Financing Cash flow

Issuence[repayment] of debt — — 20,000

Issuence [repayment] of equity 17,000 — —

Cash from Financing 17,000 — 20,000

Activities

Net increase [decrease] in Cash 27,354 28,480 32,980

Opening Cash Balance 183,715 211,069 239,550

Closing Cash ₱211,069 ₱239,500 ₱272,530

Balance

BITTER SWEET CAFE

Balance Sheet
For the year ended 2020-2022

2020 2021 2022

Assets

Cash ₱ 211,069 ₱ 239,550 ₱ 272,530

Accounts Receivable 7,117 7,539 7,807

Inventory 10,531 11,342 11,715

Property & Equipment 38,602 37,521 37513

TOTAL ASSETS 267,319 295,951 329,564

Liabilities

Accounts Payable 5,265 5,671 5,938

Debt 30,000 30,000 30,000

TOTAL LIABILITIES 35,265 35,671 35,938

Owner's Equity

Capital 170,000 170,000 170,000

Retained Earnings 62,053 90,280 123,627

Owner's Equity 232,053 260,280 293,627

TOTAL LIABILITIES & 267,319 295,951 329,564

EQUITY