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INTERNATIONAL SCHOOL OF ASIA AND THE PACIFIC
Alimannao Hills, Penablanca, Cagayan

Email Address: isaphsdept@gmail.com
HIGH SCHOOL DEPARTMENT
A Business Plan Report
Crisp’ Malum
In partial fulfillment of the requirement for Accountancy, Business and Management

Strand
Presented to the faculty of Accountancy, Business and Management Department
Presented by:
CORSINO, RICHELLE MAE
ARAGO, KATE BEVERLY F.
BALIUAG, MIKA JOANA C.
FRONDA, LEILANIE F.
GARCIA, DAISY RAI
i
APPROVAL SHEET
In partial fulfilment of the requirement for the subject Business Enterprise

Simulation, this business plan entitled Crisp Malum has been prepared and submitted
by Richelle Mae Corsino, Kate Beverly Arago, Mika Joanna Baliuag, Daisyrai Garcia,
and Lielanie Fronda who are hereby recommended for oral presentation.
_______________
Instructor
___________________ _____________________
Member Member
Accepted in partial fulfilment of the requirement for the subject Business

Enterprise and Simulation.
April 10, 2021

Date
ii
ACKNOWLEDGEMENT
First of all, we would like to acknowledge our classmates and those students
who participated and allotted their time in this study.
Second, we would like to express our special thanks to our parents and
instructor who gave us this opportunity.
Lastly, we would like to acknowledge the cooperation of each everyone in thi

group. Without them this study will not be successful.
iii
DEDICATION
We dedicate this study to our families, friends, classmates and teachers for
their unending support, encouragement, motivation and trust from the beginning
until the end of the study.
To our Business Enterprise instructor Mr. Jeryson Manding, LPT, for guiding
us to make this study become successful.
And above all, we are honored and blessed to dedicate this study to our
Almighty God for giving us the knowledge and skills to conduct such study.
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TABLE OF CONTENTS
PRELIMINARIES
Cover Page …………………………………………………………..…………….. i
Approval Sheet ……………………………….………………………………………… ii
Acknowledgement …………………………………………………………………………. iii
Dedication ………………………………………………………………..……….. iv
Table of Contents ………………………………………………………….……………… v
List of Tables and Figure……………….………………………………………………….. vi
INRODUCTION
Historical Background and Brief Introduction …………………………..….… 1
Vision Statement ………………………………………..……………………………… 2
Mission Statement ……………………………………………….….………….……….. 2
Objectives ………………………………………………………….……..…….. 2
Core Values …………………………………………………….…………………. 3
Business Profile …………………………………………………………………….…. 4
Business Logo ……………………………………………………………………….. 4
Tag Line …………………………….…………………………………………. 5
Executive Summary ………………………………………….……………………………. 5
OPPORTUNITY SPOTTING AND RECOGNIZING THE POTENTIAL MARKET

Market Research ………………………………………………………….……………. 6
Questionnaire ………………………………………………………….…………… 6
Research Findings ……………………………………………….…………….……….. 8
Supply Analysis …………………………………………………………….………… 20
Target Market ………………………………………………….………………….. 21
Competitor Analysis …………………………………………………………….……….. 21
MARKETING PLAN
Product Strategy ……………………………………………………….……………… 25
v
Price Strategy …………………………………………………………….………… 27

Place Strategy …………………………………………………………….………… 30
Promotional Strategies …………………………………………………………..……… 31
OPERATIONAL PLAN
Store Layout ……………………………………………………………………… 33
Acquisition Flow Chart ………………………………………………………………….. 35
Sales Flow Chart ……………………………………………………………………… 38
Production Schedule ……………………………………………………………………... 38
Gantt Chart ………………………………………………………………………….……. 39
Contingency Plan ………………………………………………………………….….. 40
Organizational Chart………………………………………………………………………42
Job Description ………………………………………………………………….….. 43
Job Specification ………………………………………………………………….….. 44
SWOT Analysis ………………………………………………………………….….. 44
FINANCIAL PLAN
Statement of Financial Performance …………………………………………….….... 46
Statement of Cash Flow ……………………………………………………….…………….. 47
Statement of Changes in Equity …………………………………………….……….…….. 49
Statement of Financial Position ……………………………………………………..…….. 50
Notes to Financial Statements ……………………………………………………….…... 51
LIST OF TABLES AND FIGURES
TABLES
Table 01. (Business Profile) ……………………………………………………………..4
Table 02. (Supply Analysis) ……………………………………………………………..20
Table 03. (Direct Competitors) ………………………………………………………………22
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Table 04. (Indirect Competitors) …………………………………………………………..23
Table 05. (Ingredients of Crisp’ Malum) …………………………………………………..27
Table 06. (Available Prices) …………………………………………………………………….28
Table 07. (Projected Schedule) ………………………………………………………………….29
Table 08. (Equipments) …………………………………………………………………………..34
Table 09. (List of all Supplies and Cost) …………………………………………………….34
Table 10. (Pre-operational Activities) ………………………………………………………..35
Table 11. (Production Plan) ……………………………………………………………………..36
Table 12. (Production Schedule) ……………………………………………………………….38
Table 13. (Gantt chart) …………………………………………………………………………….39
Table 14. (Factory Overhead Budget) …………………………………………………………41
Table 15. (Direct Labor Budget) …………………………………………………………………45
FIGURES
Figure 01. (Logo) …………………………………………………………………………………4
Figure 02. (Percentage Distribution Acc. To Willingness to try the Product)………..8
Figure 03. (Percentage Distribution Acc. To Pieces consumed in a day)……………..9
Figure 04. (Percentage Distribution Acc. To Packaging)……………………………………10
Figure 05. (Percentage Distribution Acc. To Appearance)…………………………………11
Figure 06. (Percentage Distribution Acc. To size of the Product)………………………..12
Figure 07. (Percentage Distribution Acc. To Price)…………………………………………….13
Figure 08. (Percentage Distribution Acc. To Time)…………………………………………….14
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Figure 09. (Percentage Distribution Acc. To Willingness to Recommend the

Product)…………………………………………………………….15
Figure 10. (Percentage Distribution Acc. To Flavor)………………………………………..16
Figure 11. (Percentage Distribution Acc. To Preferences)…………………………………17
Figure 12. (Percentage Distribution Acc. To Gender)………………………………………..18
Figure 13. (Percentage Distribution Acc. To Age)…………………………………………….19
Figure 14. (Sample Picture of the Product)…………………………………………………….26
Figure 15. (Distribution Process)…………………………………………………………………..30
Figure 16. (Tarpaulin)………………………………………………………………………………….31
Figure 17. (Vicinity Map)…………………………………………………………………………….32
Figure 18. (Store Layout)…………………………………………………………………………….33
Figure 18.1 (Store Layout)…………………………………………………………………………..33
Figure 18.2 (Store Layout)…………………………………………………………………………….34
Figure 19. (Acquisition Flow Chart)…………………………………………………………………35
Figure 20. (Sales Flow Chart)………………………………………………………………………….38
Figure 21. (Organizational Structure)………………………………………………………………..42
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INTRODUCTION
A doughnut is a type of fried dough that is prepared in various forms as a
sweet snack that can be homemade or purchased in bakeries or supermarkets.
Doughnut is undoubtly consumed the most by everyone in our country. In each and
every corner of the mall, to nearby transportation terminals, you would able to avoid
seeing doughnuts stall that is rounded by hungry customers. With improvement in
the economic conditions, the industry is expected to make more revenue. In 15th
century Germany, where sugar was hard to come by, they were often cooked savory
with fillings like meat or mushroom. The Pilgrims and Dutch settlers brought
doughnuts to America. Eventually holes were added to the center of the fritter to
create the shape of doughnut we're familiar with today. Originally, Doughnut went
under the Dutch name "olykoeks", literally meaning "oiley cakes". These doughnuts
closely resembled later ones but did not yet have their current ring shape.
We come up in making doughnut by having the presence of an apple fruit to

make it unique, we called it "Crisp Malum". We called it "Malum" because in the
Hebrews it is "the fruit of the tree of knowledge of good and evil" which was
probably rendered as malum-so the confusion with the "apple". This serves as our
reminder where we became knowledgeable about the things and at the same time
become an evil for being greedy. Apples are one of those popular fruit that can be
processed into a range of products. In fact, in many developed market, more apples
are consumed. Fried Crisp' Malum base on apple combine in the dough, filled with
chocolate syrup are generally served soft, chilled and usually eaten as a sweet snack
and they generally appear on the menu of café and bakeries.
This Fried Crisp' Malum is also a healthy option because the apples contain a
high amount of vitamin C. This is a powerful natural antioxidant that can help boost
your body's resistance to both infectious agents and damage caused by free radicals.
Each time you eat an apple, you'll get a healthy dose of this important vitamin. B-
complex vitamins are also found in apples.
1
In addition, as consumers demand more healthy versions of existing snacks,

players in the industry are expected to introduce a wider variety of product because
they can feel. The sweetness and happiness in Kremme Doughlicious had divided to
go for a food industry because they saw the high potential and demand for it, thus a
good start up business.
VISION STATEMENT
Be the leading provider of sweet and delicious pastry around the kingdom in a
most convenient and friendly environment. And keep providing new innovated
product for the customers.
MISSION STATEMENT
Delivers excellent customer service and delightful products that encourage
them to keep to keep purchasing the product.
SPECIFIC OBJECTIVES
1. To build a good connection to the suppliers.

2. To give an affordable and satisfying product to the customers.
3. To increase our profit while limiting expense.
4. To increase sales by 50% above on the succeeding year of operation.
5. Conduct continuous research activities on customer preferences, product,
innovative and market penetration
2
CORE VALUES
M- MUTUAL RESPECT
"Respect begets respect". Oracle employees consistently treat individuals
with respect and dignity. We practice the word respect within and outside the
company to gain the trust of our customers. And to get also the respect of everyone
in our business.
A-ACCOUNTABILITY
Consistently delivering on our commitment (the proponents are willing to
accept responsibility in during our coworker’s job in some instances). We are also
obliged in the situation about business matters.
L- LOYALTY
We stay true to the company and to each other in good and bad times.
Serves the company and customers with loyalty and willingness no matter what the
situation and problems it is, we will read the top altogether.
U- UNITY
Unity is the best answer to create and produce an excellent and amazing
products for the society. Having the unity makes the problem resolves easier. We
are as one in achieving our goals and success of business.
M- METICULOUS
Proponents are very careful in doing something in an extremely accurate and
exact way.
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TABLE NO. 01. BUSINESS PROFILE

Name of Business Kremme Doughlicious
Business Address Brgy. Alimanao, Penablanca, Cagayan
Nature of Business Food Industry
Initial Capitalization ₱75,000
Form of Business Ownership General Partnership
Store Manager Richelle Mae Corsino
Contact Number 09352344924
Name of Partners Arago, Kate Beverly

Baliuag, Mika Joana
Fronda, Leilanie
Garcia, Daisy Rai
BUSINESS LOGO
FIGURE NO. 01: LOGO
The Kremme Doughlicious logo describes what the business offers and the
possible outcome of the innovated product. The fonts and the colors represents how
delicious and sweetened our product it is. Light colors that symbolizes what will they
4
feel after a bite on the product which is happiness. The logo itself shows the
presentation of the product, the expected appearance of the product in the public.
TAGLINE
"Donut Panic we're Organic" This tagline implies how our product give
you satisfaction. This implies that the doughnut we serve is very soft and delicious
that you will feel comfortable and relax, so you don't have anything to worry about
and panic for. We say organic because the presence of apples may contribute to
fullness and reduced calorie intake. Including this fruit in a healthy and well-
balanced diet may indeed be useful for weight loss which cause a big help for those
people who wants to have a healthy diet because these doughnuts we have is less
on sugar level. We can also consider it as a" stress-reliever food”. When you hear
the sound of your stomach, just visit us, and when you feel sad don't hesitate to be
with us.
EXECUTIVE SUMMARY
Nowadays, several of products are being sold in the market, one of the
product that is well-known to everyone is the Doughnuts. For our business to attract
buyers, we've come up something unique and special for our customers, we called it
Crisp' Malum, sounds expensive but you can have on its cheapest price. As we
wanted to make it be for sale, we add some twist on it. Crisp' Malum is not just an
ordinary doughnuts you know, with the presence of an apple fruit on it, you can now
enjoy the delicious food we have and the satisfaction that Crisp' Malum can bring.
Apples are one of those popular fruit that can be processed into a range of
products. In fact, in many developed market, more apples are consumed. Fried
Crisp' Malum base on apple combine in the dough, filled with chocolate syrup are
generally served soft, chilled and usually eaten as a sweet snack and they generally
appear on the menu of café and bakeries.
5
This Fried Crisp' Malum is also a healthy option because the apples contain a
high amount of vitamin C. This is a powerful natural antioxidant that can help boost
your body's resistance to both infectious agents and damage caused by free radicals.
Each time you eat an apple, you'll get a healthy dose of this important vitamin.
Bcomplex vitamins are also found in apples.
MARKET RESEARCH QUESTIONNAIRE
A survey was conducted to the proponents to have a bigger picture and

representation of the market situation of the apple-flavored doughnut named Crisp’
Malum. Online survey-questionnaire through Google-form was the instrument used
to conduct the research and floated in many online users based on their
convenience. Questions were asked from 140 current population of 28 municipalities.
QUESTIONNAIRE
Name: (Optional)
Age:
Gender:
o Male
o Female
Directions: Shade among the choices according to your preference and please
choose wisely.
1. Are you willing to try the newly improved Crisp’ Malum?

o Yes
o No
2. How many Crisp’ Malum you can consume for a day?
o 3-5 pieces
o 6-10 pieces
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o 11 pieces-above
3. Which packaging do you prefer?
o Small size paper plates
o Plastic container
o Styrofoam food container
4. How do you find the appearance of the product?
o Very satisfying
o Satisfying
o Good
o Needs improvement
5. What size of the product do you prefer?
o Small
o Medium
o Large
6. How much are you willing to spend for a variant Crisp’ Malum?
o 12-15php
o 16-19php
o 20-24php
7. When do you prefer eating Crisp’ Malum?
o Snack
o Dessert
o Other:
8. Are you willing to recommend our product to you love ones?
o Yes
o No
9. What flavor will you recommend for our product improvement?
o Banana
o Sweet potato
o Other:
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10. Which mode of payment and delivery do you prefer?

o Pick-up
o Cash on delivery
o Other:
Key findings include:
FIGURE NO. 2
Percentage Distribution According to Willingness to try the Product
Willingness to Try
0%
Yes
No
100%
Figure no.2 shows the percentage distribution according to willingness of the

respondents to try and 100% of them answered “Yes”.
Overall, it is expected that there would be a high demand on the product
which is good in starting a business.
8
FIGURE NO. 3
Percentage Distribution According to Pieces Consumed in a Day
Pieces Consumed in a Day
3-5 pieces
7%
24% 6-10 pieces
69% 11 pieces-
above
Figure no.3 shows the percentage distribution according to pieces consumed

by the customers in a day. 69% of respondents can consume 3-5 pieces of Crisp
Malum in a day, 24% of respondents can eat 6-10 pieces, and 7% of the
respondents says that they can consume 11 pieces above of it.
Hence, “3-5 pieces” is the highest vote among the three choices and the
lowest is “11 pieces above”.
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FIGURE NO. 4
Percentage Distribution According to Packaging
Packaging
Styrofoam Food
Container
17%
Small Sized Paper

Plate
52%
31%
Plastic Container
Figure no.4 shows the percentage distribution according to packaging. 52%

of respondents prefers Styrofoam food container as their packaging, 31%
respondents prefer Small size paper plates, and 17% of respondents wants Plastic
container.
Hence, the highest vote for packaging is Styrofoam food container” and the
lowest vote is “Small size paper plate”.
10
FIGURE NO. 5
Percentage Distribution According to Appearance
Appearance
5%
Very Satisfying
1%
20% Satisfying
Good
74%
Needs Improvement
Figure no.5 shows the percentage distribution according to appearance of the

product. 74% respondents see the product Very Satisfying. 20% which view it as
Satisfying and 5% view it as Good, and 1% said that it needs improvement.
Hence, the highest vote is “Very Satisfying” and the lowest vote is it “Needs
Improvement”.
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FIGURE NO. 6
Percentage According to Size of the Product
Sized of the Product
8%
Small Sized
30%
Medium Sized
62% Large Sized
Figure no.6 shows the percentage distribution according to the size of the
product. 62% of respondents prefer Medium size of Crisp Malum, 30% of
respondents prefer Small size, and 8% prefers Large size.
Hence, the highest vote for the size of the product is “Medium size” and the
lowest vote is “Large size”.
12
FIGURE NO. 7
Percentage Distribution According to Price
Price
6%
12-15php
26%
16-20php
68%
21-24php
Figure no. 7 shows the percentage distribution according to price for the
product. 68% of respondents are willing to spend 12-15 PHP for Crisp Malum, 26%
of respondents choose 16-19 PHP, and 6% respondents willing to pay 20-24 PHP.
Hence, the highest vote among the three choices is “PHP 12-15” and the
lowest vote is “PHP 20-24”.
13
FIGURE NO. 8
Percentage Distribution According to Time
Time
6%
Snacks
37% Dessert
57%
Other Time
Figure no. 8 shows the percentage distribution according to time where

customers eats Crisp Malum 57% of respondents prefer to eat Crisp Malum during
Snacks, 37% of respondents prefers for Dessert, and 6% prefers to eat on other
time.
Hence, the highest vote is during “Snacks” and the lowest vote is they prefer
on “Other Time”.
14
FIGURE NO. 9
Percentage Distribution According to Willingness to Recommend the
Product
Willingness to Recommend
2%
Yes
No
98%
Figure no.9 shows the percentage distribution according to willingness of the

respondents to recommend the product. 98% of respondents are willing to
recommend the product to their love ones and 2% responds to No.
15
FIGURE NO. 10
Percentage Distribution According to Flavor
Flavor
10%
Banana-
flavored
26%
Sweet Potato-
64% flavored
Other Flavor
Figure no. 10 shows the percentage distribution according to the flavor of the
product. 64% of the respondents recommends Banana-flavored for the additional
flavor of the doughnut, 26% recommends Sweet Potato-flavored doughnut, and
10% wants other flavor aside from banana and sweet potato for the doughnut.
Hence, the highest vote among the three choices is Banana flavor” and the
lowest is they prefer “Other” flavor aside from banana and sweet potato.
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FIGURE NO. 11
Percentage Distribution According to Preference
Preference
4%
7% Cash on Delivery
(COD)
Pick-up the Product
89%
Other Mode of
Payment
Figure no.11 shows the percentage distribution according to delivery of the

product. 89% of the respondents prefer Cash on deliver (COD) for the mode of
payment, and 7% of respondents chose to Pick-up the products and 4% prefers
other mode of payment.
Hence, the highest vote for the mode of payment is “Cash on Delivery” and
the lowest vote is “Other Mode of Payment”.
17
FIGURE NO. 12
Percentage Distribution According to Gender
Gender
Female
44%
56%
Male
Figure no. 12 shows the percentage distribution according to gender 56% of

respondents are females and 44% of respondents are male.
Hence, most of the respondents are female.
18
FIGURE NO. 13
Percentage Distribution According to Age
Age
16%
14-19
53%
31% 20-25
26-31
Figure no.13 shows the percentage distribution according to age of the

respondents. 53% of respondents ages 14-19, 31% ages 20-25, and 16% of
respondents ages 26-31.
Hence, the highest vote for the age of respondents are ages “14-19” and the
lowest vote is “26-31” years of age
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SUPPLY
Crisp Malum an apple-flavored doughnut is considered as comfort food,
enjoyable, and affordable product with its own unique qualities, taste, and
characteristics that differs from other country’s product.
Projected Production Schedule for the year 2022-2025
TABLE NO. 2
YEAR TOTAL SUPPLY
2022 28,800
2023 43,200
2024 57, 600
2025 72,000
COMPUTATIONS:
Total number of units produced per day × (days of operation per week) ×
(weekly operation per month) × (monthly operation per year)
2022 SUPPLY: 100 X 6 X 4 X 12 = 28,800
2023 SUPPLY: 150 X 6 X 4 X 12 = 43,200
2024 SUPPLY: 200 X 6 X 4 X 12 = 57,600
2025 SUPPLY: 250 X 6 X 4 X 12 = 72,000
The proposed business will work on the following assumptions:

1. Production will be 6 working days a week.
2. Initial production is set to 600 pieces per week.
3. Production yield will increase by 50 pieces on the succeeding years of operation.
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TARGET MARKET
The Crisp Malum will mainly focus on the online sellers in different social
media platforms, the service will be open and serve to anyone since the selling or
marketing strategies will be held online. The primary target market will be the online
sellers who doesn’t have a geographical location of their business, inshort, the seller
who are selling as a rocket job, since they have an enough experience to sell, it will
be their opportunity to gain more profit because of the newest Crisp’ Malum can give
to their customers. The secondary target market are the ones who have small
business that can do such things like; dine-in, take-out and delivery. This will be the
chance for the business to grow because the Crisp’ Malum can bring out the curiosity
of their customers that will push them to try our new and twisted doughnut the
Crisp’ Malum, that will give them a good orientation and a great experience that they
will never forget.
Competitors Analysis
The competitors of Crisp Malum will be the various food business who offers
the same product and sells online. The direct competitors would be H&H Donut,
Chocolate Twist, Sincerely’s Kitchen, and Dunkin’ Donut. While the indirect
competitors are Flavored Delicious Binalay, Café Gelato de Amore, Tuna Shanghai,
and Shangdines.
TABLE NO. 3. Direct competitors
21
Name of H&H Donut Chocolate Twist Sincerely’s Dunkin’ Donut

Competitors Kitchen
Where the Cabagan, Tuguegarao City Tuguegarao Tuguegarao

competitors are Isabela City City
located?
Competitors 75,000 80,000 80,000 100,000

Monthly Sales
Is the business
owned or in a
partnership with General General General General
any other Partnership Partnership Partnership Partnership
members?
Competitors They have the They have large They already They have
Strengths constant number of have the large number
quality of the customers and expertise in of customers
product. their business is business. and their
already business is
established and already
known in established and
market. known in
market.
Competitors Most of their Their product Costly raw Most of their

Weaknesses product are consist materials product are
found exclusively of found
everywhere. chocolate with a everywhere.
substitute of
chocolate filings
in short, they
have high sugar
content in their
22
product.
What are the Social Media Social Media Social Media Social Media
business Promotions Promotions and Promotions Promotions and
marketing and Word of Word of mouth and Word of Word of mouth
activities? mouth mouth
Who is the Public Market Public Market Public Market Public Market
competitor’s and Grocery and Grocery and Grocery and Grocery
source of supply Store Store Store Store
for products?
TABLE NO. 4. Indirect competitors

Name of Flavored Café Gelato de Tuna Shanghai Shangdines
Competitors Delicious Amore
Binalay
Where the ISAP Grounds ISAP Grounds ISAP Grounds ISAP Grounds
competitors but Home but Home but Home but Home
are located? based based based based
Competitors 70,000 64,000 75,000 62,500

Monthly Sales
Is the business General General General General

owned or in a Partnership Partnership Partnership Partnership
partnership
with any other
members?
Competitors Offers new and Affordable Creative Offers new

Strengths unique product price and high features of the features and
quality product product characteristics
23
of the product
Competitors Time Expensive raw Lack of First time in

Weaknesses consuming materials marketing business
effort industry and
not yet
recognized
What are the Online Online Online Online

business advertisements advertisements advertisements advertisements
marketing and Word of and Word of and Word of and Word of
activities? mount mount mount mount
Who is the Public Market Public Market Public Market Public Market
competitor’s and Grocery and Grocery and Grocery and Grocery
source
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MARKETING STRATEGIES
PRODUCT STRATEGY
Crisp Malum is an apple-flavored doughnut, a comfort food, enjoyable and
affordable product. This product can be served during Merienda time, or snacks. It is
made up of sliced apple covered with dough and baked, if ever and that you don’t
have a microwave oven you can just fry it. The product can be available in per piece,
half dozen, or per dozen.
Crisp Malum believed to provide health benefits or important features like:
 Apples – apples may lower high cholesterol and blood pressure, aids digestion
because of its fiber, supports healthy immune system, diabetes-friendly fruit,
healthy weight loss, aid cancer prevention because of its anti-oxidants.
 Flour – excellent source of our protein, vitamins, fiber and complex
carbohydrates, low in fat and cholesterol.
 Evaporated Milk – it provides nutrients needed for healthy bones; protein,
calcium, vitamin A and D.
 White Sugar – it’s carbohydrate in vitamin B2 rich food which provides
energy, lowers blood pressure, Brain function, treat depression and heal
wounds.
 Eggs – Rich sources of selenium, vitamin D, B6, B12 and minerals such as
zinc, iron and copper.
25
FIGURE NO. 14
This product will satisfy you and your stress will relieved. One thing is you can
get several of vitamins like Calcium, Vitamins A, Vitamins C, and more.
Ingredients
 5 pieces red apples
 500 grams All-purpose flour
 ½ cup milk
 ½ bottle cooking oil
 4 tbsp. white sugar
 3 eggs
 100 pieces Chocolate flat tops
 1 pack Sprinkles (marshmallow etc.)
Procedures
1. Prepare all the ingredients and materials needed.
2. And mixing bowl, mix the flour, eggs, sugar and milk. Mix it well and set
aside.
3. Wash the apples and peel it.
4. Get the apple corer, put it straight into the apple core and pull it.
26
5. Cut the apple horizontally (I cm rings)

6. Dunk the apples in the made butter. Set aside.
7. In the fire, put the frying pan and pour the cooking oil.
8. When it is hot, dunk the apple with batter and fry it about four to five
minutes.
9. Put it in a plate pour some chocolate syrup and put the sprinkles above it.
10. Chill for 5 minutes. Serve chill and enjoy!
PRICE STRATEGY
The proponents of Kremme Doughlicious produce one variant which is Crisp’
Malum.
TABLE NO. 5. The Crisp’ Malum is made mainly of:
INGREDIENTS MEASUREMENTS PRICE/UNIT COST
Red apples 5 pieces 100
All-purpose flour 500 grams 30
Milk ½ cup 50
Cooking oil ½ bottle 25
White sugar 4 tbsp. 12
Eggs 3 pieces 20
Chocolate flat tops 100 pieces 100
Sprinkles (marshmallow, etc.) 1 pack 100
TOTAL Php437
Production expense – Php437.00

Total unit produced – 40 units
Price per unit – Php10.925
27
Computation: (PER PIECE)
Cost-based Pricing =
Cost-based Pricing = = 10.925
Mark up Percentage =
Mark up Percentage =
Price per unit = Php10.925

Selling Price = Cost × Markup
=10.925 × 83%
= 9.06775
=10.925 + 9.06775
=Php19.99275 or Php20
The next table will show the prices which are available in the business:
TABLE NO. 6. Available Prices
QUANTITY RETAIL PRICE
Per Piece Php20

Per Half Dozen Php120
Per Dozen Php240
Crisp’ Malum will consider both internal and external factors in setting the
price of its product. It will also consider the production cost as well as the selling
price of the competitors.
The proponents will sell product at an introductory price of Php20 for the
Crisp’ Malum.
28
TABLE NO. 7. Projected Sales

PROJECTED SALES (VOLUME AND VALUE)
Year 1 Year 2 Year 3 Year 4
Planned 28,800 43,200 57,600 72,000

Sales in
Volume in
every piece
× Selling Php20 Php20 Php20 Php20

Price per
Unit
TOTAL Php576,000 Php864,000 Php1,152,000 Php1,440,000

SALES
The business projected sales for the first year of the business
operation is Php28,800 , year 2 is Php43,200, year 3 is Php57,600 and year 4 is
Php72,000. If you notice in the table above, the sales volume per year increases,
which is good for businesses.
Computation: (PER PIECE)
Cost-based Pricing = ×100
Cost-based Pricing = = 10.925 ×100= 83%
Selling Price per Unit= Cost × Markup

=10.925 × 83%
= 9.06775
=10.925 + 9.06775
=Php19.99275 or Php20
29
To effectively build a customer base, we ensure that we will give our best
efforts for the sake of our product. We will ensure that the price of the product will
be affordable and deserving to our customer. This strategy also serve as a
measurement for our end-product to their circle of friends or peers.
PLACE STRATEGY
This site that has chosen to conduct the business operation is located in front
of the ISAP High School department new building but in response to COVID-19
Pandemic, the proponents decided to operate form their humbly homes and sell
their product online. Good thing is that, each proponent knows the process in
making the product.
DISTRIBUTION PROCESS
Kremme
End-User
Doughlicious
30
FIGURE NO. 15
Kremme Doughlicious will distribute their products directly to the end-users,
there will no distribution channel involve and the manufactures will be the one to
disseminate their own product.
PROMOTIONAL STRATEGY
A. Social Media
Advertising the Crisp’ Malum in our Facebook page will be a great help
because, this will be the easiest and fastest way to get our product known by
everyone. They can visit our own site in Facebook (Crisp’ Malum).
B. Tarpaulin
This is also one of our way to introduce our product, this will help us in
enhancing the existence of our business and what offers it can serve, and the people
will be more interested and have a single glance on it.
FIGURE NO. 16
C. Personal Selling
31
This is also the way for us to convince our customers to buy our product, this
strategy will test our sills on how we are going to introduce our product in front of
various people.
D. Direct Marketing
This helps us to provide consumers with physical marketing information by
using emails, mail, and text messages like cellular phones to share product and
service information.
OPERATIONAL ASPECT
LOCATION OF THE BUSINESS
The proposed business will expectedly location in International School of Asia
and the Pacific in the new building area but because of this Pandemic it is home-
based.
VACINITY MAP
FIGURE NO. 17
32
PROPERTY, PLANT AND EQUIPMENT

STORE LAYOUT
PERSPECTIVE
FIGURE NO. 18
33
FIGURE NO. 18.1
FIGURE NO. 18.2
TABLE NO. 8. CRISP’ MALUM LIST OF ALL EQUIPMENTS AND THEIR COST
Equipment Quantity Unit Price Total Cost
Gas Stove 1 Php1,100 Php1,100
TOTAL Php1,100
34
TABLE NO. 9. LIST OF ALL SUPPLIES AND ITS COST
Utensils Units Price/unit Total Cost
Mixing Bowls 2 pieces 65/piece P130.00
Measuring spoon 1 set 35/set P35.00
Measuring cup 1 set 75/set P75.00
Knife 1 set 245/set P245.00
Chopping board 3 pieces 110/piece P330.00
Pan 1 piece 640/piece P640.00
Bowl 1 set 120/set P120.00
Whisk 1 piece 50/piece P50.00
Apron 5 pieces 50/piece P250.00
Pot holder 3 pieces 10/piece P30.00
Hair net 5 pieces 15/piece P75.00
TOTAL Php1,980.00
TABLE NO. 10. PRE-OPERATIONAL ACTIVITIES AND EXPENSES
Activity Cost
Market Research Php 500.00
Store Renovation Php 10,000.00
TOTAL Php 10,500.00
PRODUCTION AND OPERATION PROCEDURES

ACQUISITION FLOW CHART
Identifying Negotiate Purchase Payment

a need of with of s to
Find
product or supplier materials supplier
Supplier
service needed
35
FIGURE NO. 19
Business words through acquisitions. Acquiring information from the different
fields of trends and demands. First, the business needs to identify a need of product
or service, they must list down all the needs to make that product or service. Second
they need to find a supplier to those needs or raw materials for the product or
service. Third, negotiate with the supplier, they need to discuss all those queries
about the materials needed. Fourth, purchase of materials needed, if they are
already satisfied about the price and everything. Last, payment for supplier, they
need to pay all the expenses to the supplier.
Material Preparation and Process

Procedures
1. Prepare all the ingredients and materials needed.
2. And mixing bowl, mix the flour, eggs, sugar and milk. Mix it well and set
aside.
3. Wash the apples and peel it.
4. Get the apple corer, put it straight into the apple core and pull it.
5. Cut the apple horizontally (I cm rings)
6. Dunk the apples in the made butter. Set aside.
7. In the fire, put the frying pan and pour the cooking oil.
8. When it is hot, dunk the apple with batter and fry it about four to five
minutes.
9. Put it in a plate pour some chocolate syrup and put the sprinkles above it.
10. Chill for 5 minutes. Serve chill and enjoy!
Production Plan
Direct Material Budget
TABLE NO. 11. For the base (doughnut)
36
Volu
Ingredie me Price
nts / /
Unit unit Production Volume Total Cost
2022 2023 2024 2025 2022 2023 2024 2025
Red 28,8 43,2 57,6 72,0 72,0 108, 144, 180,

5 pcs
Apples 00.0 00.0 00.0 00.0 00.0 000. 000. 000.
2.50 0 0 0 0 0 00 00 00
All- 28,8 43,2 57,6 72,0 21,6 32,4 43,2 54,0

purpose 500g 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0
flour 0.75 0 0 0 0 0 0 0 0
28,8 43,2 57,6 72,0 36,0 54,0 72,0 90,0

⁄
Milk 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0
cup
1.25 0 0 0 0 0 0 0 0
⁄ 28,8 43,2 57,6 72,0 18,0 27,0 36,0 45,0

Cooking
bottl 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0
Oil
e 0.63 0 0 0 0 0 0 0 0
28,8 43,2 57,6 72,0 12,9 17,2 21,6

White 4
00.0 00.0 00.0 00.0 8,64 60.0 80.0 00.0
Sugar tbsp.
0.30 0 0 0 0 0.00 0 0 0
28,8 43,2 57,6 72,0 14,4 21,6 28,8 36,0

Egg 3 pcs 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0
0.50 0 0 0 0 0 0 0 0
Flat tops 28,8 43,2 57,6 72,0 72,0 108, 144, 180,
100
Chocolat 00.0 00.0 00.0 00.0 00.0 000. 000. 000.
pcs
e 2.50 0 0 0 0 0 00 00 00
Sprinkles 1 2.50 28,8 43,2 57,6 72,0 72,0 108, 144, 180,
37
(marshm pack 00.0 00.0 00.0 00.0 00.0 000. 000. 000.
allow, 0 0 0 0 0 00 00 00
etc.)
314, 471, 629, 786,

640. 960. 280. 600.
TOTAL 00 00 00 00
SALES FLOWCHART
Customers Securing
Releasing
make the of
of orders
order Payments
FIGURE NO.20
The businesses mean purpose is to make profit and increase sales. Therefore,
they needed to make an effective marketing strategy to advertise their products and
make the customer’s order and purchase the product. After the customers will make
an order, the company or the business secures dear payment and protect the profile
of every client. Securing of payments is also a good way to avoid this converse
especially that it is i=an online selling business. Lastly, the releasing of orders, it can
be the customers will pick up their order, or through delivery.
TABLE NO. 12. Production Schedule
TIME SCHEDULE ACTIVITIES PERSON-IN-CHARGE-

SERVICE STAFFS
38
8:00-8:30 am -OPENING TIME- -Assigned employees
8:30-12:00 pm -Business production -Assigned employees
12:00-1:00 pm -Lunch break -For all
1:00-3:30 pm -Continuation of business -Assigned employees

production
4:30-5:00 pm -CLOSING TIME- -Owners
TABLE NO. 13 Gantt Chart
ACTIVITIES YEAR YEAR YEAR YEAR YEAR YEAR YEAR YEAR

2022 2022 2022 2022 2022 2022 2022 2022
Discussion of
the
proponents
(Idea
generation)
Develop a
Business
proposal
Canvass of
materials
needed
Look for the

Specific
location of
Business
Finding for
suppliers
39
Purchase of
Equipment &
supplies
Installatvfion
of new
Equipments
Pre-testing of
the
equipments
Interior
design of the
business
Registration
of the
business
Recruitment
and training
Promotional
Activities
Begins
Start of
Business
operation
CONTIGENCY PLAN
If ever that our product Crisp’ Malum, an apple-flavored donut will not hit the
expected market sale, a banana-flavored donut will take over. Since banana-flavored
is highly recommended in the survey we’ve conducted, we agreed to make this new
flavored donut as our alternative product.
40
Banana is a long curved fruit which gross is cluster and has soft pulpy fresh
and yellow skin when ripe. Bananas are also one of the most popular fruit in the
world. They are full of important nutrients. Bananas are respectable sources of
vitamin, potassium which is good for your heart health and blood pressure, aids
digestion and gastrointestinal issues and manganese in bananas are good for our
skin.
Aside from its nutritional facts, bananas are widely known fruit in the world, it
can be found everywhere, lower price compared to apple, and easy to locate this
kind of fruit. Expectedly there will be no problems in the raw materials needed. Most
of the respondents highly recommend this flavor, we also expect a high demand on
the product.
Thus, this new innovated product will surely make a place and known in
business industry.
TABLE NO. 14. FACTORY OVERHEAD BUDGET

FACTORY OVERHEAD BUDGET
Rate Weekly Monthly Annual Overhead Cost

Overhead Overhead
2022 2023 2024 2025
Electri 400.0 100.00 400.00 4,800.00 5,040.00 5,292.00 5,556.00

city 0
/mo.
Water 200.0 50.00 200.00 2,400.00 2,520.00 2,646.00 2,778.00
0
/mo.
Rent 2,000. 500.00 2,000.00 24,000.0 24,000.0 24,000.0 24,000.0
00 0 0 0 0
/mo.
41
Depre 41.67 41.67 41.67 41.67

ciation
TOTA 650.00 2,600.00 31,241. 31,601. 31,979. 32,375.

L 67 67 67 67
LEGAL FORM OF THE BUSINESS

The proposed business Kremme Doughlicious Crisp’ Malum will adopt a general
partnership as a form of ownership wherein the proponents agreed to contribute
their resources in a common fund. The profit or losses will be distributed to the
partners according to their capital contribution. The partnership consists of five (5)
who will contribute/s Php15,000.00 as initial investment to come up with the initial
capitalization needed that is Php75,000.00.
Kremme Doughlicious Crisp’ Malum

ORGANIZATIONAL CHART
42
MANAGER
SERVER/
CASHIER
DELIVERER
FIGURE NO. 21
JOB DESCRITION
MANAGER
- Making improvements to the running of the business and developing the
restaurant.
- Leads the work of an employee in every instances.
- Promoting and marketing the business
- Making improvements to the running of the business and developing the
restaurant.
- Preparing and presenting staffing/sales reports.
- Resolving any complaints or conflicts from the customers.
43
CASHIER
- Provides a positive customer experience with fair, friendly, and courteous service.
- Processes return transactions.
- Provides pricing information by answering questions.
- Balances cash drawer by counting cash at beginning and end of work shift.
- Maintains a safe and clean working environment by complying with procedures,
rules, and regulations.
SERVER
- Preparing restaurant tables with special attention to sanitation and order
- Presenting menus, serving and helping customers select food/beverages
- Take and serve orders
- Answer questions or make recommendations for complementary products
- Collaborate with other restaurant servers and kitchen/bar staff
JOB SPECIFICATION
MANAGER
- Male of Female
- At least 25-40 years old
- Graduate of business related course
- Has a knowledge and experience in business and management.
- Ability to lead in an environment of constant change.
- Strong effective communicator.
CASHIER/SERVER
44
-Male or Female
- At least 21-35 years old
- Has a skills in cooking and preparing foods/order’s.
-Provides a high energy ratio and good expertise in customers’ service.
-Knowledge of food preparation and presentation methods, techniques, and quality
standards.
SWOT Analysis
Strengths
 It is inclusive in all seasons
 Focus on single product line
 The price is affordable
Weaknesses
 New to the market
 Competitors has more offerings
 Lack of marketing experience
 Limited target market
Opportunities
 In line with popular trends
 Familiarity with product gives stable position to market
 Business/product development
Threats
 Large number of competition around the market place
 Entry of the competitors around the market place
 Negative feedback and reviews
TABLE NO. 15 Direct Labor Budget
Person No. of Rate/ Labor Unit Weekl Monthl Annual Labor Cost
45
Nel Person Day Cost/ Prod y Cost y Cost

nel unit uce 2022 2023 2024 2025
P1,500 P6,000.0 P72,000 P72,000. P72,000. P72,000.

Manager 1 250.00 P3.13 80.00 .00 0 .00 00 00 00
P1,50 P6,000. P72,00 P72,00 P72,00 P72,00

TOTAL 250.00 P3.13 80.00 0.00 00 0.00 0.00 0.00 0.00
Labor Annual Labor Cost

No. of Rate/ Unit
Person
Person Day Cost/ Prod Weekl Monthl
Nel
nel unit uce y Cost y Cost 2022 2023 2024 2025
Cashier/ P2,400 P9,600.0 115,200 115,200. 115,200. 115,200.

Server 2 400.00 P5.00 80.00 .00 0 .00 00 00 00
46
P2,400 P9,600.0 115,200 115,200. 115,200. 115,200.

TOTAL 400.00 P5.00 80.00 .00 0 .00 00 00 00
187,20 187,20 187,20 187,20

TOTAL 0.00 0.00 0.00 0.00
STATEMENT OF FINANCIAL ASPECTS

TABLE NO. 16. Statement of Financial Performance
Kremme Doughlicious
Statement of Financial Performance
For the Year Ended December 31, 2022-2025
2022 2023 2024 2025
Sales 576,000.00 864,000.00 1,152,000.00 1,440,000.0
Cost of 533,000.67 690,761.67 848,459.67 1,006,175.67

Production
Gross Profit 42,918.33 173,238.33 303,540.33 433,824.33
Operating
Expenses:
Pre-operational 10,500 - - -
Expense
Advertising 150 150 150 150

Expenses
Business 4,550 500 500 500

Permits and
Licenses
TOTAL 15,200 650 650 650

OPERATING
EXPENSE
47
NET INCOME 27,718.33 172,588.33 302,890.33 433,174.33

BEFORE TAX
NET INCOME 8,315.50 51,776.50 90,867.10 129,952.30

TAX (30%)
NET INCOME 19,402.83 120,811.83 212,023.23 303,222.03

AFTER TAX
TABLE NO. 17. Statement of Cash Flows

Kremme Doughlicious
Statement of Cash Flows
2022 2023 2024 2025
Operating
Activities:
Cash received 576,000.00 864,000.00 1,152,000.00 1,440,000.00

through
operations
Manufacturing 533,040.00 690,720.00 848,418.00 1,006,134.00

Costs Less
Depreciation
Payment for 15,200 650 650 650

Operating
Expenses
Payment for 8,315.50 51,776.50 90,867.10 129,952.30

taxes
48
Total Outflow 556,555.50 743,146.50 939,935.10 1,136,736.30
Net Cash 19,444.50 120,853.50 212,064.90 303,263.70

Provided by
Operations
Investing
Activities:
Purchase of (3,080) - - -
Utensils &
Equipment
Net Cash (3,080) - - -

Used for
Investing
Activities
Financing
Activities:
Capital 75,000 - - -
Investment
Withdrawals (2,500) (5,000) (7,500) (10,000)
Net Cash 72,500 (5,000) (7,500) (10,000)

Provided
(Used) for
Investing
Activities
Net Increase 88,864.50 115,853.50 204,564.90 293,263.70

In cash
Add: Beginning - 88,864.50 204,718.00 409,282.90

Balance
Ending Cash 88,864.50 204,718.00 409,282.90 702,546.60
49
Balance
TABLE NO. 18. Statement of Changes in Equity
Kremme Doughlicious
Statement of Changes in Equity
2022 2023 2024 2025
Beginning
Balance - 91,902.83 207,714.67 412,237.90
ADD
Investment
Corsino, Capital 15,000.00
Arago, Capital 15,000.00
Fronda, Capital 15,000.00
Baliuag, Capital 15,000.00
Garcia, Capital 15,000.00
Total
Investment 75,000.00
ADD:
Income 19,402.83 120,811.83 212,023.23 303,222.03
LESS:
Withdrawal (2,500) (5,000) (7,500) (10,000)
TOTAL 91,902.83 207,714.67
50
CAPITAL 412,237.90 705,459.93
TABLE NO. 19. Statement of Financial Position

Kremme Doughlicious
Statement of Financial Position
2022 2023 2024 2025
Asset
Current Asset
Cash 88,864.50 204,718.00 409,282.90 702,546.60
Total Current 88,864.50 204,718.00 409,282.90 702,546.60

Asset
Non-Current
Asset
1,980 1,980 1,980

Utensils 1,980
Equipment 1,100 1,100 1,100 1,100
Accumulated
Depreciation (41.67) (83.33) (125.00) (166.67)
Total Non-Current
Asset 3,038.33 2,996.67 2,955.00 2,913.33
Total Assets 91,902.83 207,714.67 412,237.90 705,459.93
Liabilities and
Equity
Liabilities - - - -
51
Equity 91,902.83 207,714.67 412,237.90 705,459.93
Total Liabilities
and Equity 91,902.83 207,714.67 412,237.90 705,459.93
NOTES TO FINANCIAL STATEMENTS

NOTE 1: Sales Budget
Sales Budget
2022 2023 2024 2025
Units 28,800.00 43,200.00 57,600.00 72,000.00

Sold/kg
Unit Price
P20.00 P20.00 P20.00 P20.00
Total 1,440,000.00
576,000.00 864,000.00 1,152,000.00
Sales
NOTE 2: Cost of Manufacturing
Cost of Manufacturing
2022 2023 2024 2025
Direct Materials 314,640.00 471,960.00 629,280.00 786,600.0

(Table 11)
Direct Labor 187,200.00 187,200.00 187,200.00 187,200.00

(Table 15)
Factory Overhead 31,241.67 31,601.67 31,979.67 32,375.67

(Table 14)
52
533,081.67 690,761.67 848,459.67 1,006,175.

Total 67
NOTE 3: Advertising Expense
YEAR 1 YEAR 2 YEAR 3 YEAR 4
Advertising Expense/s 150 150 150 150
Total 150 150 150 150
NOTE 4: Business Registration and Permit
Business Registration and Permit Year 1 Year 2 Year 3 Year 4
Barangay clearance 100 - - -
Business permit (barangay) 100 - - -
Business tax (local tax) 500 - - -
Permit fee-Mayor permit 850 - - -
Fire safety 1 000 - - -
Sanitary inspection 1 000 - - -
BIR 500 500 500 500
SEC 500 - - -
Total 4550 500 500 500
NOTE 5: PRE-OPERATIONAL EXPENSES
PRE-OPERATIONAL EXPENSES
Activity Cost
Market Research Php 500.00
Store Renovation Php 10,000.00
53
TOTAL Php 10,500.00
NOTE 6: Investments
Investment
Corsino, Capital P15,000.00
Arago, Capital P15,000.00
Fronda, Capital P15,000.00
Baliuag,Capital P15,000.00
Garcia, Capital P15,000.00
Total Investment P75,000.00
NOTE 7: Drawings
PARTNERS WITHDRAWAL
YEAR 1 YEAR 2 YEAR 3 YEAR 4
Corsino 500 1,000 1,500 2,000
Arago 500 1,000 1,500 2,000
Fronda 500 1,000 1,500 2,000
Baliuag 500 1,000 1,500 2,000
Garcia 500 1,000 1,500 2,000
Total 2,500 5,000 7,500 10,000
NOTE 8: Equipments
Equipments Quantity Unit Total Salvage Life Depreciation
54
Price Cost Value Span
Gas stove 1 1,100 1,100 850 6 41.67
TOTAL 1 1,100 1,100 850 6 41.67
NOTE 9: Accumulated Depreciation
Depreciation Years TOTAL
YEAR 1 41.67 1 41.67
YEAR 2 41.67 2 83.33
YEAR 3 41.67 3 125.00
YEAR 4 41.67 4 166.67
NOTE 10: Production Plan

For the base (doughnut)
Volum Pric
Ingredien e e
ts / /
Unit unit Production Volume Total Cost
2022 2023 2024 2025 2022 2023 2024 2025
43,2 57,6 72,0

Red
5 pcs 28,80 00.0 00.0 00.0 72,00 108,0 144,0 180,0
Apples
2.5 0.00 0 0 0 0.00 00.00 00.00 00.00
All- 43,2 57,6 72,0

purpose 500g 28,80 00.0 00.0 00.0 21,60 32,40 43,20 54,00
flour 0.75 0.00 0 0 0 0.00 0.00 0.00 0.00
⁄ 28,80 43,2 57,6 72,0 36,00 54,00 72,00 90,00

Milk
cup 1.25 0.00 00.0 00.0 00.0 0.00 0.00 0.00 0.00
55
0 0 0
43,2 57,6 72,0

Cooking ⁄
0.62 28,80 00.0 00.0 00.0 18,00 27,00 36,00 45,00
Oil bottle
5 0.00 0 0 0 0.00 0.00 0.00 0.00
43,2 57,6 72,0

White
4 tbsp. 28,80 00.0 00.0 00.0 8,640. 12,96 17,28 21,60
Sugar
0.3 0.00 0 0 0 00 0.00 0.00 0.00
43,2 57,6 72,0

Egg 3 pcs 28,80 00.0 00.0 00.0 14,40 21,60 28,80 36,00
0.5 0.00 0 0 0 0.00 0.00 0.00 0.00
43,2 57,6 72,0

Flat tops 100
28,80 00.0 00.0 00.0 72,00 108,0 144,0 180,0
Chocolate pcs
2.5 0.00 0 0 0 0.00 00.00 00.00 00.00
Sprinkles
(marshm 43,2 57,6 72,0
allow, 28,80 00.0 00.0 00.0 72,00 108,0 144,0 180,0
etc.) 1 pack 2.5 0.00 0 0 0 0.00 00.00 00.00 00.00
314, 471, 629, 786,

640. 960. 280. 600.
TOTAL 00 00 00 00
NOTE 11: Direct Labor Budget

No. of Rate/ Unit
Person
Nel
56
P1,500 P6,000.0 P72,000 P72,000. P72,000. P72,000.

Manager 1 250.00 P3.13 80.00 .00 0 .00 00 00 00
P1,50 P6,000. P72,00 P72,00 P72,00 P72,00

TOTAL 250.00 P3.13 80.00 0.00 00 0.00 0.00 0.00 0.00

No. of Rate/ Unit
Person
Nel
Cashier/ P2,400 P9,600.0 115,200 115,200. 115,200. 115,200.

Server 2 400.00 P5.00 80.00 .00 0 .00 00 00 00
P2,400 P9,600.0 115,200 115,200. 115,200. 115,200.

TOTAL 400.00 P5.00 80.00 .00 0 .00 00 00 00
57
187,20 187,20 187,20 187,20

TOTAL 0.00 0.00 0.00 0.00
NOTE 12: FACTORY OVERHEAD BUDGET

FACTORY OVERHEAD BUDGET
Rate Weekly Monthly Annual Overhead Cost

Overhead Overhead
2022 2023 2024 2025
Electri 400.0 100.00 400.00 4,800.00 5,040.00 5,292.00 5,556.00

city 0
/mo.
Water 200.0 50.00 200.00 2,400.00 2,520.00 2,646.00 2,778.00
0
/mo.
Rent 2,000. 500.00 2,000.00 24,000.0 24,000.0 24,000.0 24,000.0
00 0 0 0 0
/mo.
Depre 41.67 41.67 41.67 41.67
ciation
TOTA 650.00 2,600.00 31,241. 31,601. 31,979. 32,375.

L 67 67 67 67
58
CURRICULUM VITAE
Personal Information
Name: Richelle Mae Corsino
Age: 17 yrs. Old
Gender: Female
Birthday: 03/21/03
Nationality: Filipino
Address: San Isidro, Iguig, Cagayan
Civil Status: Single
Religion: Roman Catholic
Parents Name: Occupation:
Mother: Mary Rose C.Narag Housewifing
Father: Jerry B. Narag Farming
Educational Background:
LEVEL SCHOOL SCHOOL ADRESS
Elementary Sta.Rosa Elementary Sta.Rosa, Iguig, Cagayan

School
Junior High Caridad B. Trinidad Sta. Rosa, Iguig,

National High School Cagayan
Senior High International School of Alimannao Hills

Asia and the Pacific Penablanca, Cagayan
59
Name: Kate Beverly Arago
Age: 18 yrs. Old
Birthday: 12/20/02
Address: Solana, Cagayan
Mother: Visie Arago Housewife
Father: Solito Arago Farmer
Elementary Dassun Elementary Dassun, Solana, Cagayan

School
Junior High Dassun National High Dassun, Solana, Cagayan

School

60
Name: Leilanie C. Fronda
Age: 16 yrs. Old
Gender: Female
Birthday: July 28, 2003
Address: Luquilu, Cabagan, Isabela
Religion: Born Again Christian
Mother: Jesusa C. Fronda Government employee
Father: Larico F. Fronda Self-employed
Elementary Casibarag Sur Elementary Casibarag sur

School
Junior High Delfin Albano High School Catabayungan , Cabagan

,Isabela

61
Name: Daisy Rai B. Garcia
Age: 18 yrs. Old
Gender: Female
Birthday: 06/07/02
Address: Laya East, Tabuk City, Kalinga
Civil status: Single
Parents name: Occupation:
Mother: Analiza B. Garcia Vendor
Father: June P. Garcia Driver
LEVEL SCHOOL SCHOOL ADDRESS
Elementary Tabuk City Central Dagupan West, Tabuk City,

School Kalinga
Junior High Tabuk City National High School Dagupan West, Tabuk City,
Kalinga
Senior International School of Asia and the Alimanao Hills

High Pacific penablanca, Cagayan
Name: Mika Joana C. Baliuag
Age: 17 yrs. Old
Gender: Female
Birthday: 09/17/03
Address: Lagum, Penablanca, Cagayan
Civil status: Single
62

Parents name: Occupation:
Mother: Cely Baliuag Housewife
Father: Joel Baliuag Farmer
LEVEL SCHOOL SCHOOL ADDRESS
Elementary Mangga, Elementary, School Mangga, Penablanca,

Cagayan
Junior High Penablanca East National High School Mangga, Penablanca,

Cagayan
Senior International School of Asia and the Alimanao Hills

High Pacific penablanca, Cagayan
PARTNERSHIP AGREEMENT
This Partnership Agreement made this _______ day of
______________ 20___ by the proponents who heartedly followed the deals,
agreements, and notices included are intimately taken into consideration which shall
be used as a guide and basis for any action taken and to be taken that affect the
business.
Now, therefore, in consideration of the premises and

covenants contained herein, it is agreed that:
Nature of Business
The partners listed hereby agreed that they shall be
considered as partners for the following purposes:
63
____________________________________________________________________
____________________________________________________________________
____________________
Business Name
The partnership shall be conducted under the name of
____________________________________________ and shall maintain office at
____________________________________________________________________
__________.
Weekly Operations
The partners shall provide their full time services and their best efforts on
behalf of the partnership. No partner/s shall receive a salary for service rendered to
the partnership. Each partner shall be given an equal right to manage and control
the partnership and its business. There should be a difference between the partners
concerning ordinary matters; a decision shall be made by unanimous vote. It is
understood that the partners may elect one of the business partners to conduct
every other day business of partnership; however no partner shall be bind the
partnership act or contract to any liability exceeding Php________ with the prior
written consent of each partner.
Capital Contribution
The capital contribution to the partnership shall consist of the following
property, services or cash which each partners agreed to contribute.
NAME OF PARTNERS CAPITAL CONTRIBUTION PERCENTAGE SHARE
Corsino, Capital P15,000.00
Arago, Capital P15,000.00
Fronda, Capital P15,000.00
Baliuag,Capital P15,000.00
Garcia, Capital P15,000.00
Total Investment P75,000.00
64
The partnership shall maintain a capital account record for each partner; any
partner’s capital account fall below the agreed amount, then that partner shall one
(1) have his share of partnership profit then due and payable applied instead to his
capital account; (2) Pay any deficiency to the partnership if his share of partnership
profit is not yet due and payable or, if it is his/her share is insufficient to cancel the
deficiency.
Profit and Losses
The profits and losses at the partnership shall be divided to the partners
according to mutually agreeable schedule and at the end of each calendar year
according to the proportion listed above.
Term / Termination
The term/s of the agreement shall be for the period of ___________ year,
unless the partners mutually agree working to a shorter period. Should the
partnership be terminated by unanimous vote, the assets and cash of the
partnership shall be used to pay all the creditors, with the remaining amounts to be
distributed to the partners according to their proportionate share.
Withdrawal / Death of Partner

In the event a partner withdraw/s or retires from the partnership for any
reason, including the death, the remaining may continue to operate the partnership
using the same name. A withdrawing partner shall be obligated to give sixty days
prior written notice of his/her intention to withdraw or retire and shall be obligated
to sell his/her interest in the partnership. No partner shall transfer the interest in the
partnership to any other party without the written consent of the remaining
partners.
The remaining partner shall pay the withdrawing or retiring partner, legal
representative/s of the deceased or disabled partner, the value of his/her interest on
the partnership, or (a) sum of his capital account, (b) any unpaid loan/s due him, (c)
his proportionate share of accrued non- profit remaining undistributed in his capital
account, and (d) his interest in any prior agreed appropriation in the value of
65
partnership property over its book value. No value for the goodwill shall be included
in determining the value of the partners’ interest.
Non-compete Agreement
A partner who retires or withdraws from the partnership shall not directly or
indirectly engage in a business which is or which would be competitive with the
existing or then anticipated business at the partnership for the period of
___________, in those ___________________ of this state where the partnership is
currently doing or planning to do business.
IN WITNESS HEREOF, the partners have duly executed this agreement on the day
and year set forth herein above.
Corsino, Richelle Mae __________________________
Arago, Kate Beverly F. __________________________
Fronda, Leilanie C. __________________________
Garcia Daisy Rai B. __________________________
Baliuag, Mika Joana C. __________________________
7.4 Contract of Lease
KNOWN ALL BY MEN BY THESE PRESENTS:
This CONTRACT OF LEASE is made and executed at Tuguegarao City, this
(day) of (Month), 2021 and between:
________________________ of legal age, married to (Name of Spouse if any),
Filipino, and with residence and postal address at ground floor ___________
building, Alimannao Hills, Penablanca, Cagayan herein after referred to as the
LESSOR
AND
Kremme Doughlicious Crisp’ Malum represented by Richelle Mae Corsino, of legal
age, single, Filipino with residence and postal address at San Isidro, Iguig, Cagayan.
WITNESSETH That:
WHEREAS, the lessor is the owner of the LEASED PREMISES, a residential
property situated at Alimannao Hills, Penablanca, Cagayan.
66
WHEREAS, the LESSOR agrees to lease-out the property to the LESSEE and the
LESSEE is willing to lease the same;
NOW, THEREFORE, for and in consideration of the terms and conditions mutually
agreed upon by the parties, the LESSOR hereby lease unto the LESSEE, the above-
described parcel of property subject to the following:
TERMS AND CONDITIONS

Purpose: That the premise hereby leased shall be used exclusively by the LESSEE for
its purpose only and shall not diverted to other uses. It is hereby expressly agreed
that if any time the premises are used to other purposes, the LESSOR shall have a
better right to rescind the contract without the prejudice to its other rights under the
law.
Term: The term of this lease shall be for the period of one (1) year to commence
upon the signing of this contract and shall be renewable for another year at the
option of the LESSEE and thereafter renewable for another year upon mutual
agreement of the parties.
Rental rate: The monthly rental rate for the leased premise shall be in Pesos;
____________________________________ pesos
(Php__________); all rental payments shall be payable to LESSOR.
Default Payment: In case of default payment by the LESSEE in the payment on
rents, the LESSOR as its option may terminate this contract and eject the LESSEE.
The LESSOR has the right to padlock the premises when the LESSEE is in default
payment of 2 month.
That the LESSOR shall pay the real property taxes levied of the leased premises
corresponding to the aforementioned parcel of land while the LESSEE shall pay the
real property taxes levied on the building and other improvement that shall be
introduced by the latter.
67
Force Measure: If whole or part of the leased premise shall be destroyed or damage
by fire, flood, typhoon, earthquake, storm or any other unforeseen disabling cause
of acts of nature, as to render the leased premises during the term substantially
unfit for use and occupation of the LESSEE, that this contract may be terminated
without compensation by the LESSOR or by the LESSEE by notice in writing to the
other.
This CONTRACT OF LEASE shall be valid binding between the parties, their
successors-in-interest and assignee.
IN WITNESS WHEREOF, the parties affix therein signature on this ______ day
of_______ at _________________.
_____________________ ______________________
Lessor Lessee
CTC/ID No. ______________
Signed in the presence of:

________________________
ACKNOWLEDGEMENT
Republic of the Philippines)
Tuguegarao City) S.S.
BEFORE ME, a notary for and in the Tuguegarao City, Cagayan, personally
appeared:
Known to me and to me known to be the same persons who executed the foregoing
instrument and acknowledge to me that same is their free and voluntary act and
deed
This instrument consisting of _____ page/s, including the page on which this
acknowledgment is written has been signed on each and every page thereof by the
concerned partner and their witnesses and sealed with my notarial seal.
68
WITNESS MY HAND AND SEAL, on this ____ day of ___________ 20___ in

__________________ Tuguegarao City, Cagayan.
Notary Public
Doc. No __________;
Page No __________;
Book No __________;
Series of 20__
69

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INTERNATIONAL SCHOOL OF ASIA AND THE PACIFIC

Alimannao Hills, Penablanca, Cagayan

A Business Plan Report

In partial fulfillment of the requirement for Accountancy, Business and Management

In partial fulfilment of the requirement for the subject Business Enterprise

Accepted in partial fulfilment of the requirement for the subject Business

April 10, 2021

Lastly, we would like to acknowledge the cooperation of each everyone in thi

OPPORTUNITY SPOTTING AND RECOGNIZING THE POTENTIAL MARKET

Price Strategy …………………………………………………………….………… 27

LIST OF TABLES AND FIGURES

Table 01. (Business Profile) ……………………………………………………………..4

Table 02. (Supply Analysis) ……………………………………………………………..20

Table 03. (Direct Competitors) ………………………………………………………………22

Table 04. (Indirect Competitors) …………………………………………………………..23

Table 05. (Ingredients of Crisp’ Malum) …………………………………………………..27

Table 06. (Available Prices) …………………………………………………………………….28

Table 07. (Projected Schedule) ………………………………………………………………….29

Table 08. (Equipments) …………………………………………………………………………..34

Table 09. (List of all Supplies and Cost) …………………………………………………….34

Table 10. (Pre-operational Activities) ………………………………………………………..35

Table 11. (Production Plan) ……………………………………………………………………..36

Table 12. (Production Schedule) ……………………………………………………………….38

Table 13. (Gantt chart) …………………………………………………………………………….39

Table 14. (Factory Overhead Budget) …………………………………………………………41

Table 15. (Direct Labor Budget) …………………………………………………………………45

Figure 01. (Logo) …………………………………………………………………………………4

Figure 02. (Percentage Distribution Acc. To Willingness to try the Product)………..8

Figure 03. (Percentage Distribution Acc. To Pieces consumed in a day)……………..9

Figure 04. (Percentage Distribution Acc. To Packaging)……………………………………10

Figure 05. (Percentage Distribution Acc. To Appearance)…………………………………11

Figure 06. (Percentage Distribution Acc. To size of the Product)………………………..12

Figure 07. (Percentage Distribution Acc. To Price)…………………………………………….13

Figure 08. (Percentage Distribution Acc. To Time)…………………………………………….14

Figure 09. (Percentage Distribution Acc. To Willingness to Recommend the

Figure 10. (Percentage Distribution Acc. To Flavor)………………………………………..16

Figure 11. (Percentage Distribution Acc. To Preferences)…………………………………17

Figure 12. (Percentage Distribution Acc. To Gender)………………………………………..18

Figure 13. (Percentage Distribution Acc. To Age)…………………………………………….19

Figure 14. (Sample Picture of the Product)…………………………………………………….26

Figure 15. (Distribution Process)…………………………………………………………………..30

Figure 16. (Tarpaulin)………………………………………………………………………………….31

Figure 17. (Vicinity Map)…………………………………………………………………………….32

Figure 18. (Store Layout)…………………………………………………………………………….33

Figure 18.1 (Store Layout)…………………………………………………………………………..33

Figure 18.2 (Store Layout)…………………………………………………………………………….34

Figure 19. (Acquisition Flow Chart)…………………………………………………………………35

Figure 20. (Sales Flow Chart)………………………………………………………………………….38

Figure 21. (Organizational Structure)………………………………………………………………..42

We come up in making doughnut by having the presence of an apple fruit to

In addition, as consumers demand more healthy versions of existing snacks,

1. To build a good connection to the suppliers.

TABLE NO. 01. BUSINESS PROFILE

Business Address Brgy. Alimanao, Penablanca, Cagayan

Nature of Business Food Industry

Initial Capitalization ₱75,000

Form of Business Ownership General Partnership

Store Manager Richelle Mae Corsino

Contact Number 09352344924

Name of Partners Arago, Kate Beverly

FIGURE NO. 01: LOGO

MARKET RESEARCH QUESTIONNAIRE

A survey was conducted to the proponents to have a bigger picture and