Learning Area Business Enterprise Simulation Grade Level 12

W4
Quarter Third (3) Date

I. LESSON TITLE
Business Plan
II. MOST ESSENTIAL LEARNING The learners design an operating plan to ensure that the inputs and processes
COMPETENCIES (MELCs) required to deliver the product or service are identified and estimate the costs
needed for production. ABM_BES12-Id-j-c7
The learners craft a financial plan, the inputs of which are from the results of the
marketing plan (sales) and operations plan (operating costs), and which will
define the financial goals that will be his/her target upon eventual execution.
ABM_BES12-Id-j-c8
The learners craft a full business plan for review of mentors before actual
execution. ABM_BES12-Id-j-9
III. CONTENT/CORE CONTENT Key Concepts from the ABM Strand Subjects
5 weeks of preparation and research for inputs to the business plan

IV. LEARNING PHASES
A. Introduction
Panimula
Suggested
Learning Activities
Timeframe
Good day! After going through this learning packet, you are expected to:
20 minutes 1.design an operating plan to ensure that the inputs and processes required
to deliver the product or service are identified, and estimate the costs
needed for production’
2. craft a financial plan, the inputs of which are from the results of the
marketing plan (sales) and operations plan (operating costs), and which
will define the financial goals that will be his/her target upon eventual
execution, and
3.The learners craft a full business plan for review of mentors before actual
execution.

Let’s review Marketing Mix, Marketing Plan and Business Model.

Marketing Mix is the way in which you take a new product or service to
market. It helps you to define your marketing options in terms of price,
product, promotion, and place so that your offering meets a specific
customer need or demand. (mindtools.com).

Marketing Plan is a written document that describes your advertising and

marketing efforts for the coming year; includes a statement of the marketing
situation, a discussion of target markets and company positioning and a
description of the marketing mix you intend to use to reach your marketing
goals. (www.entrepreneur.com).

Business Model (Investopedia.com) refers to a company’s plan for making a

profit. It identifies the products or services the business plans to sell, its
identified target market and any anticipated expenses. The business plans
help investors evaluate companies that interest them.

Activity 1 Directions: Under Column A are the Accounting terminologies.

Read and find their descriptions under Column B. Please match Columns A
and B. Write the correct answer in your yellow paper.
Column A Column B
A. Gross Receipts 1.The income you receive from your business

B. Bookkeeper 2.key component to building a strong business

foundation
C. Cost 3.refers to the income of the organization
D. Revenue 4.the total revenue derived from sales, word done, or
service rendered.
E. Bookkeeping 5.responsible for maintaining a detailed record of
purchases, sales and other financial transactions.
 B. Development Pre-test Let’s check your prior knowledge about the topic.
Pagpapaunlad Directions: Kindly read and analyze the statements below. Write the correct
answer in your yellow paper.

Human Resource Manager Expenses Bookkeeping Financial Assets

1,Purchases
He is responsible for the welfare of the organization.
2. It Is considered as an indispensable subset of Accounting.
3. These are the costs you incur to carry on your business.
4. These are the properties you own and use in your business.
5. These are the items you buy and resell to customers.

Lesson 1 Business Plan

When you hear the word Business Plan what comes first into your mind?

Business Plan is a written document that describes in detail how a business is

usually a startup. (www.investopedia.com). It lays out a written roadmap for
the firm from each of a marketing, financial, and operational standpoint.
Importance of Business Plan(wavesup.com)
1.to help with critical decisions
2.to iron out the kinks.
3.to avoid the big mistakes.
4.to prove the viability of the business.
5.to set better objectives and benchmarks.
6.to provide a guide for service providers.
7.to communicate objectives and benchmarks
8.to secure financing

Here is the format of Business Plan to serve as your guide in doing this.
It was divided into six (6 aspects in business;

CHAPTER 1 Project Summary

1.1 Name of the Business
1.2 Goal of the Business
1.3 Location of the Business
1.4 Brief Description of the Business
1.5 Objectives of the Study
1.6 Scope and Limitation

CHAPTER 2 Marketing Aspect

2.1 Objectives of the Study
2.2 Market Description
2.3 Mission
2.4 Vision
2.5 Values
2.6 Methodology
2.7Historical Demand
2.8 Projected Demand
2.9 Historical Supply
2.10 Projected Supply
2.11 Demand Supply Gap
2.12 Market Share
2.13 Marketing Plan
2.14 Marketing Strategies
2.15 Target Market
2.16 Advertising Materials
2.17 Map of the Business Location

CHAPTER 3 Management Aspect

3.1 Objectives of the Study
3.2 Management Description
3.3 Process of Securing Licenses and Permits
3.4 Form of Business Organization
3.5 Organizational Structure
 3.6 Duties and Responsibilities of the Personnel
3.7 Qualifications of Personnel
3.8 Hiring Process and its Requirements
3.9 Salary Compensation
3.10 Schedule of Salaries
3.11 Employer/Employee Schedule
3.12 Gantt Chart

CHAPTER 4 Technical Aspect

4.1 Objectives of the Study
4.2 Technical Description
4.3 Main Product Offered
4.4 Pictures of Equipment
4.5 Pictures of Furniture and Fixtures
4.6 Pictures of Utensils
4.7 Pictures of Maintenance Supply
4.8 Pictures of Sanitary Supply
4.9 Quantity and Prices of Machinery and Equipment
4.10 Quantity and Prices of Furniture and Fixtures
4.11 Quantity and Prices of Maintenance Supplies
4.12 Quantity and Prices of Sanitary Supplies
4.13 Quantity and Prices of Utensils
4.14 Utility Consumption
4.15 Floor Plan

CHAPTER 5 Financial Aspect

5.1 Objectives of the Study
5.2 Financial Description
5.3 Financial Assumptions
5.4 Project Financing
5.5 Financial Statement
5.6 Projected Balance Sheet
5.7 Projected Income Statement
5.8 Projected Cash Flow Statement

CHAPTER 6 Socio-Economic Aspect

6.1 Objectives of the Study
6.2 To the Customers
6.3 To the Community
6.4 To the Government
6.5 To the Employers/ Employees
6.6 To the Environment

FINANCIAL STATEMENTS are the backbone of the business. Edralin (2019).

These include income (profit and loss) statements.
Example of Income Statement
BLUE RIBS COMPANY
Income Statement
For the year ended December 31,2019
Income
Sales Revenue P50,000
Other income 10,000
P60,000
Less Expenses:
Utilities Expense P 5,000
Salaries Expense 35,000
40,000
Net Income P 20,000
C. Engagement Activity 2 and 3. Directions After preparing your Marketing Plan successfully,
Pakikipagpalihan you can present a sample Business plan. Kindly follow the format above.
Submit it on time and be ready for your Business Plan defense.
 To be effective in the presentation of your work, you can choose between
the two:
A. Online Presentation using your PowerPoint presentation. You must wear
your proper uniform during your presentation.
B. Narrative Presentation by writing your discussions and explanations.
D. Assimilation Let us check what you have learned.
Paglalapat Business Plan is vital in running a business. This will serve as your guide through
each stage of starting and managing business.

Activity 4. Based on the example given on the Financial Statement, prepare

an income statement using the data below and identify if it is net income or
net loss. (10 points each)
1.Company Name: Infinity Baked Shop 2. Company Name: L & A Jewelries
Date: December 31,2018 Date: December 31,2019
Revenue: P65,000 Revenue: P105,000
Salaries Expenses: 20000 Salaries Expenses: 40000
Machineries and Equipment :15000 Machineries and Equipment:75000
V. ASSESSMENT Post Test Directions: Kindly read and analyze the statements below. Write
(Learning Activity Sheets the correct answer in your yellow paper.
for Enrichment,
Remediation or
Assessment to be given on
Weeks 3 and 6) 1.This aspect involves the operation of the business.
2.It involves the product, place, price, promotion of the business.
3.The main priority
Financial is the welfare
Aspect of the
Marketing employees.
Aspect Socio-Economic Aspect
4.It refers to the income and loss of the company
Management Aspect Technical Aspect
5.This aspect wants to share and help other people.
VI. REFLECTION In your notebook, write your insights about the lesson using the prompts
below.
I understand that ___________________.
I realize that ________________________.
I need to learn more about __________.

Prepared by: Annabelle G. Bughao, SDO Imus City Checked by: Dr. Josephine P. Canlas, Adora G. del Mundo,
Dr. Leticia A. Rogacion