BUSINESS PLAN

(Dishwashing Liquid)
“Clean Up Your Act”

Prepared by:

Martin I. Cataluña
Peter John M. Duran
Jefferson S. Lawan
Shiena Marie M. Acorda
Judy Line Grace R. Ofianga
Jellien A. Santillan

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 Caryl Shane M. Tamayo
TABLE OF CONTENTS

Cover Page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Table of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2–4
1.0 Executive Summary 5–7
1.1 Vision, Mission, Goals, Objectives (VMGO) . . . . . . . . . . . . . . . . . . . . . 5
1.2 Business Model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
1.3 Business and Product Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
1.4 Wealth Improvement Approaches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
1.5 Parties Supporting the Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
2.0 Introduction 8–10
2.1 Description of the Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
2.2 Location of the Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
2.3 Funding Requirement and Source . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
3.0 Environmental Analysis 11–16
3.1 Consumer Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
3.1.1 Market Segmentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
3.1.2 Consumer Demographics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
3.1.3 Consumer Behaviors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
3.1.4 Consumer Needs and Wants . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
3.2 Competition Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
3.2.1 SWOT Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
3.2.2 Competitive Edge Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
3.2.3 Financial Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
3.3 Market Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
3.3.1 Market Trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

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 3.3.2 Growth Projections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
3.3.3 Competition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
3.3.4 Challenges Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
4.0 Business Description 17–21
4.1 Product Description . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
4.1.1 Company Logo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
4.2 Equipment and Materials Needed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
4.3 Size of the Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
4.4 Personnel Requirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
5.0 Organizational Plan 22–27
5.1 Form of Business Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
5.2 Liability of the Owners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
5.3 Role of the Owners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
5.4 Proposed Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
5.5 Organizational Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
6.0 Production Plan 28–40
6.1 Production Schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
6.2 Equipment Required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
6.3 Sources of Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
6.4 Estimated Production Cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
6.5 Marketing Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
6.5.1 Target Audience . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
6.5.2 Branding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
6.5.3 Product Differentiation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
6.5.4 Content Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
6.5.5 Digital and Traditional Marketing . . . . . . . . . . . . . . . . . . . . . . . . 33
6.5.6 Measurement Criteria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

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 6.5.7 Eco-friendly Partnerships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
6.5.8 Offer Free Delivery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
6.5.9 Unique Packaging . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
6.5.10 Community Involvement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
6.6 Production Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
6.6.1 Input . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
6.6.2 Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
6.6.3 Output . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
7.0 Operation Plan 41–45
7.1 Evaluation of Suppliers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
7.2 Purchase Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
7.2.1 Identify the Need for a Purchase . . . . . . . . . . . . . . . . . . . . . . . . . 43
7.3 Sales Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
8.0 Financial Plan 46
8.1 Statement of Comprehensive Income . . . . . . . . . . . . . . . . . . . . . . . . . . 46
9.0 Marketing Plan 47–56
9.1 Product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
9.2 Place . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
9.3 Price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
9.3.1 Profit Margin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
9.4 Promotion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
9.5 People . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
9.6 Packaging . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
9.7 Positioning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56

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 1.0 EXECUTIVE SUMMARY

1.1 VISION, MISSION, GOALS, OBJECTIVES (VMGO)

 Vision: ABOIDishwashing Company envisions a future where the company revolutionize the
dishwashing experience by providing eco-friendly and high-quality dishwashing liquid
solutions that promote cleanliness, sustainability, and customer satisfaction. To a cleaner plate
and a cleaner earth.

 Mission: ABOIDishwashing Company is dedicated to producing high-quality and sustainable

dishwashing liquid solutions for students, teachers, households, stores, and everyone in the
community. By reducing plastic waste and promoting eco-friendly practices, the company
aims to become a trusted leader in providing affordable and sustainable dishwashing liquid
options.

 Goals: ABOIDishwashing Company aims to establish a strong presence in the local market of
Poblacion Madridejos, Cebu. The company seeks to increase distribution channels and
achieve a 2.5% market share in Madridejos after the initial selling phase. Additionally,
ABOIDishwashing Company aims to expand its product line to cater to specific customer
needs and construct brand awareness through targeted marketing campaigns.

 Objectives: To achieve its goals, ABOIDishwashing Company sets several objectives. The
company focuses on sourcing high-quality ingredients to ensure the production of superior
dishwashing liquid. It considers establishing partnerships with distributors to expand its reach
and availability in the market. ABOIDishwashing Company also aims to provide exceptional
customer service to maintain customer satisfaction and loyalty. Additionally, the company
continuously evaluates and innovates its product offerings to meet evolving customer
preferences and to stay ahead in the competitive market. Through strategic digital marketing
campaigns and community engagement initiatives, ABOIDishwashing Company aims to
increase brand awareness and promote sustainable practices within households and
communities.

1.2 BUSINESS MODEL

The business model is centered around innovation, efficiency, and customer satisfaction. The
company have developed a streamlined production process that optimizes resource utilization and
minimizes waste. By leveraging the strong supplier relationships, the company secures high-quality
raw materials at competitive prices. The competent and motivated workforce/owners is committed to
maintaining the highest standards of quality control to deliver reliable and effective dishwashing
liquid products.

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1.3 BUSINESS AND PRODUCT POSITION

In terms of business and product position, the company have conducted extensive market
research to identify its target audience and understand their preferences for dishwashing liquids. The
company targets students, teachers, and local citizens of Lapu-Lapu St. Poblacion, Madridejos, Cebu.
The dishwashing liquid products are positioned as superior in terms of cleaning power, eco-
friendliness, and affordability. With a keen focus on product differentiation and continuous
improvement, the company is confident in their ability to gain a competitive advantage and share in
the market.

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1.4 WEALTH IMPROVEMENT APPROACHES

The company's wealth Improvement approaches encompass various strategies to ensure

sustained growth and profitability. The company shall maintain its competitive advantage through
continuous product innovation and enhancements, keeping pace with changing customer demands,
and implementing an effective marketing policies to increase brand awareness and expand the
customer base. By optimizing the financial operations, including cost control and efficient inventory
management, the company aims to maximize profitability and generate positive returns for the owners
or partners.

1.5 PARTIES SUPPORTING THE BUSINESS

ABOIDishwashing Company enjoys strong support from various parties. Consumers play a
crucial role as they are at the core of the business. The company prioritizes their satisfaction by
delivering high-quality products that exceed their expectations. Additionally, the company had
established positive relationships with reliable suppliers and lenders who let the company borrow/lend
favorable equipment and tools and access to quality raw materials. The partnership of the dedicated
owners which are the driving force behind the company’s development, contributing their skills and
expertise to achieve the shared business objectives.

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 2.0 INTRODUCTION

ABOIDishwashing Company is a small dishwashing liquid manufacturing business founded by a

group of passionate student entrepreneurs of Madridejos National High School. The team consists of
Martin Cataluña, Jefferson Lawan, Peter John Duran, Shiena Marie Acorda, Caryl Shane Tamayo,
Judy Line Grace Ofianga, and Jellien Santillan, who are all committed to creating sustainable and eco-
friendly dishwashing liquid products that offer efficient cleaning solutions while reducing plastic
waste. Since the student entrepreneurs came from the same class, the proposed company name
“ABOIDishwashing” is the outcome of joining the class’s section name “Aboitiz” and the product the
company specializes “Dishwashing liquid” as a result, the uniquely beautiful company name
“ABOIDishwashing” emerged.
The company is situated in Lapu-lapu Street Poblacion, Madridejos, Cebu and aims to make a
difference in the place and beyond by providing environmentally friendly, socially conscious, high-
quality and effective dishwashing solutions that are safe for both people and the environment. Plastic
pollution is a significant concern in the Philippines, and Madridejos is no exception. With a
population of over 40,000, the municipality produces a lot of plastic waste that frequently clogs
landfills or contaminates nearby waterways. Recycled and used plastic bottles are utilized for the
products, which helps reduce waste and promote a circular economy that encourages the reuse,
reducing, and recycling of materials.
ABOIDishwashing Company targets environmentally conscious consumers who want to lessen
their carbon footprint without sacrificing the cleanliness of their dishes. The products are gentle on the
skin, non-toxic, and effective at cleaning dishes, making them an excellent choice for those who
support sustainable practices without compromising effectiveness.
To establish itself as the go-to brand for eco-friendly dishwashing cleaning products,
ABOIDishwashing Company partners with eco-conscious retailers, leverages social media marketing,
and offers promotional pricing to its loyal customers. The initial capital of PHP 1,210 is used to
purchase the necessary tools, raw materials, and labor and transportation costs for production. The
product is promoted through social media channels like Facebook and Instagram, neighborhood
shops, and word-of-mouth advertising.
As the company grows, it improves the scale of its operations, expands its product line, and
increases its marketing efforts. By creating an eco-friendly and socially responsible product,
ABOIDishwashing Company contributes to a cleaner environment and a better future for society. The
efforts to reduce plastic waste inspire others to adopt more sustainable practices and make a
significant impact in the society.

2.1 DESCRIPTION OF THE BUSINESS

ABOIDishwashing Company is a socially responsible and sustainable start-up manufacturing

business that produces eco-friendly dishwashing liquid products. The company’s mission is to reduce
plastic waste, provide the masses an affordable yet high quality dishwashing liquid, and create a
positive impact on the environment and society. The team is committed in using safe, effective, and
tough yet gentle ingredients that not only clean your dishes but also contribute to the health of the
planet.

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 The company differentiate itself from its competitors by offering a unique value proposition that
aligns with the values of environmentally conscious consumers. The products are not only gentle on
the skin but also non-toxic, effective, and efficient. In addition, ABOIDishwashing Company reuse
used plastic bottles to reduce plastic waste, and aims to minimize their carbon footprint in all aspects
of their business operations. In order to ensure that the chosen plastic bottles for reuse are free from
possible harm and risk, a strict selection and sanitation process of the plastic bottles are implemented.
To reach their target market of environmentally conscious consumers, they have developed a
strategic marketing plan that includes partnering with eco-conscious retailers, leveraging social media
platforms such as Facebook and Instagram to increase their online presence, and offering promotional
pricing to their loyal customers. Specifically, they plan to partner with grocery stores, school
programs, and other retailers that cater to eco-conscious consumers. They also plan to run targeted
social media advertisements that highlight the unique benefits of their products, and offer incentives
such as discounts for customers.
As the company scale up its operations and increase its marketing efforts, they plan to seek
additional funding through investments and loans. The company’s growth trajectory involves
expanding its product of dishwashing liquids and expanding its distribution network to reach more
customers. The team plans to maintain their commitment to sustainability and social responsibility as
they grow, by continuing to use recycled and reused materials, reducing their carbon footprint, and
supporting social causes related to environmental conservation.

2.2 LOCATION OF THE BUSINESS

ABOIDishwashing Company’s location in the bustling barangay of Poblacion, situated in the

heart of Madridejos, is a strategic advantage for their eco-friendly and sustainable dishwashing liquid
products. The company is committed in tackling the critical plastic waste problem in the area, and its
chosen location for all their business operations allows the company to reach its target market of
environmentally conscious consumers looking to reduce their carbon footprint. Madridejos is a
densely populated municipality with over 40,000 residents, which presents a significant challenge to
waste management. However, their commitment to sustainability and circular economy principles is a
step towards mitigating this challenge.
The team plans to set up a stall at Lapu-lapu street inside the campus of Madridejos National
High School (MNHS) in the future to further attract potential customers. An e-commerce platform
with a user-friendly interface, enabling customers to conveniently purchase products online and have
them delivered to their doorstep is prepared, everyone who wants to buy the company’s product
online can try contact the company’s Facebook, Instagram, and Email accounts. By recycling and
reusing used plastic bottles as a medium for the dishwashing liquids, they promote the reuse and
recycling of materials and contribute to the reduction of plastic waste at school and in the
municipality. Moreover, the location provides access to vital raw materials, labor, and transportation,
which are critical factors for the production and distribution of their products. They have conducted
careful research and analysis of the location to ensure that they can efficiently meet the needs of their
customers and stakeholders. The company’s eco-friendly products are a step towards a cleaner plate
and a cleaner earth.

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2.3 FUNDING REQUIREMENT AND SOURCE

To commence the production of ABOIDishwashing Company, an estimated initial funding of

PHP 1,210 is required for the production of both regular and premium dishwashing liquid. Prior to the
acquisition of materials, it is important to note that the equipment, tools, and labor and transportation
costs may vary, hence the estimated funding requirement of PHP 1,210 may experience change. The
expenses included in this amount are as follows:

• Raw Materials – PHP 710: High-quality raw materials such as surfactants, fragrances, and
colorants are needed to produce the dishwashing liquid. A detailed cost analysis is being
conducted to ensure that the best quality raw materials are acquired at a reasonable price.

• Equipment and Tools – PHP 350: High-quality equipment such as mixing containers,
measuring cups, and funnels are being acquired to produce quality dishwashing liquid
consistently. Renting and borrowing equipment is also being considered to minimize initial
expenses.

• Labor and Transportation Costs– PHP 150: The seven partners have agreed not to hire
additional manpower but instead have a shared collaboration to operate everything in the
business and ensure that the production process runs smoothly. The allotted money would be
used for any miscellaneous items needed, transportation, or snacks for the team who does the
direct labor.

The company believes that the initial funding enables the production of the first batch of
dishwashing liquid, which can be used for market testing and acquiring customer feedback. A
reasonable amount of the profit would reinvested into the business after the initial production run to
scale up production and expand the product line. Personal funds cover the PHP 1,210 required, and a
clear repayment plan is in place to avoid personal financial risk. Alternative sources of funds such as
loans or investments are also being explored to support the growth of the business in the future.

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 3.0 ENVIRONMENTAL ANALYSIS

3.1 CONSUMER ANALYSIS

To effectively target and serve the customers, a comprehensive consumer analysis was
conducted.

3.1.1 MARKET SEGMENTATION

The consumer analysis revealed that the market for the eco-friendly dishwashing liquid is
segmented by age, income, and eco-consciousness. Based on the company’s research, they identified
the following key segments:

 Environmentally conscious individuals of all ages with low to high income in the
municipality of Madridejos who are seeking high-quality, effective dishwashing liquid that
aligns with their values.

 Price-sensitive individuals of all ages who are looking for an affordable, yet eco-friendly
dishwashing liquid in the municipality of Madridejos.

3.1.2 CONSUMER DEMOGRAPHICS

The target customers are predominantly residents of the municipality of Madridejos, Philippines,
who have low to high income. They are highly concerned about the impact of their purchases on the
environment and are looking for eco-friendly alternatives. The target customers are also highly active
on social media and are influenced by recommendations from friends and family. It gives
ABOIDishwashing Company a competitive advantage in the market due to its local production and
sourcing capabilities. By producing its products within the municipality of Madridejos, the company
can ensure high quality and reduce its carbon footprint by minimizing transportation costs.

3.1.3 CONSUMER BEHAVIORS

Consumers are becoming more aware of the impact of their purchases on the environment and
are seeking eco-friendly alternatives. A Pulse Asia survey in 2022 showed that eight out of 10, or
83%, Filipino consumers prefer to purchase eco-friendly brands. The research showed that the target
customers are increasingly looking for products that are environmentally friendly, sustainable, and
ethical. They are willing to pay a reasonable price for products that align with their values and provide

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a positive impact on the environment. Additionally, they value convenience and expect a seamless
and enjoyable customer experience.

3.1.4 CONSUMER NEEDS AND WANTS

The factors that influence purchasing decisions for environmentally conscious consumers in the
Philippines include price, product features, brand reputation, and packaging. They also value products
that are cruelty-free and not tested on animals. Brand reputation is another important factor, as
consumers are more likely to trust brands with a proven track record of sustainability and ethical
practices. Based on the company’s research, they identified the following key needs and wants of the
target customers:

1. An eco-friendly dishwashing liquid that is highly effective at cleaning dishes and removing
grease and grime.

2. A dishwashing liquid that is gentle on the skin and free from harmful chemicals.

3. A dishwashing liquid that is affordable and competitively priced compared to other eco-
friendly options in the market.

4. A strong brand identity that aligns with their values and beliefs.

5. Minimal and eco-friendly packaging, including recycled or reused materials.

3.2 COMPETITION ANALYSIS

The dishwashing liquid market in the Philippines is projected to grow at a Compound Annual
Growth Rate (CAGR) of 3.2% from 2020 to 2027 due to an increase in the number of households and
the growing demand for household cleaning products (Market Research Future, 2020). The market is
highly competitive, with established huge multinational and local brands such as Joy, Unilever,
Colgate-Palmolive, Smart and Axion. Aside from big competitors, ABOIDishwashing Company also
competes with small to moderate dishwashing manufacturing and merchandising businesses in the
locality of Madridejos. To name a few, Roberto’s Dishwashing Liquid, Beng-Beng’s, and NN
Dishwashing liquids are the company’s prime competitors, each holding a significant market share.
The company can leverage this trend by focusing on eco-friendliness, affordability, and
personalized customer service to capture a share of the growing demand for environmentally friendly
cleaning products. However, the company acknowledges that any market analysis is subject to
change, therefore, the partners shall stay up-to-date with any changes in the market and adjust its
strategies accordingly.

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3.2.1 SWOT ANALYSIS

The SWOT analysis provides ABOIDishwashing Company an excellent opportunity to examine

and evaluate its internal strengths and weaknesses. It also allow the company to focus on the external
opportunities presented by the business environment as well as potential threats. The following
imagine explains the major strengths, weaknesses, opportunities, and threats that ABOIDishwashing
Company should be aware of.

3.2.2 COMPETITIVE EDGE ASSESSMENT

The company’s focus on eco-friendliness, affordability, and personalized customer service can
be leveraged to differentiate it from the competition. The company can continue to develop
environmentally friendly products and offer personalized customer service to build customer loyalty.
Additionally, the utilization of used and recycled plastic bottles can be marketed as a unique selling
proposition to environmentally conscious consumers. ABOIDishwashing Company assessed its
competitive edge against some well known and active business entities that sells dishwashing liquid in
Madridejos.
The image below shows the competitive edge of ABOIDishwashing Company against Roberto’s
Dishwashing Liquid, Beng-Beng’s, and NN Dishwashing liquids.

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3.2.3 FINANCIAL ANALYSIS

ABOIDishwashing Company’s estimated income on the initial selling is projected to be around

PHP 1,688. The company’s smaller size allows for lower overhead costs, which can help it maintain
profitability and compete on price. ABOIDishwashing Company can continue to leverage its agility
and flexibility to provide personalized customer service, which can be a key competitive advantage.
Additionally, by developing a comprehensive marketing strategy that leverages digital marketing
channels such as social media and e-commerce platforms, the company can reach a wider audience
and compete more effectively with established brands.

3.3 MARKET FORECAST

ABOIDishwashing Company is projected to earn an estimated revenue of PHP 1,688 from the
initial sales of 24 liters of both regular and premium dishwashing liquids. The company plans to
complete the selling of the goods within a month. After the initial release, the company intends to
invest at least PHP 300 in manufacturing equipment and raw materials to capture at least 2.5% market
share in Madridejos and expand its production capacity by 50%, allowing it to produce up to 45-50
liters of dishwashing liquid in the following month.
The company's next priority is to establish a strong online presence by utilizing social media
platforms like Facebook and Instagram. These platforms would allow the company to reach a wider

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audience and establish a more personal connection with their customers. By building customer
relationships and promoting customer loyalty through social media engagement, they hope to
encourage repeat purchases and further grow their business.

3.3.1 MARKET TRENDS

The dishwashing liquid industry has been witnessing steady growth in recent years. One of the
key drivers of this growth is the increasing adoption of dishwashers and other home appliances that
require dishwashing liquid. The trend towards more hygienic living and the growing concerns over
the spread of germs and viruses have further fueled the demand for household cleaning products,
including dishwashing liquid. Moreover, the trend towards eco-friendliness and sustainability has also
been driving growth in the industry. As a result, there is an increasing demand for environmentally-
friendly and sustainable products, which is good news for ABOIDishwashing Company as it
specializes in utilizing used and recycled plastic bottles as containers for its products.

3.3.2 GROWTH PROJECTIONS

The dishwashing liquid market in the Philippines is expected to grow at a compound annual
growth rate (CAGR) of 3.2% from 2020 to 2027, according to Market Research Future. The
increasing demand for household cleaning products, coupled with the trend towards eco-friendliness
and sustainability, is expected to drive this growth. Furthermore, the Philippines market is expected to
witness significant growth due to the increasing adoption of dishwashers and the rising awareness of
the importance of cleanliness and hygiene. As a small business, ABOIDishwashing Company is well-
positioned to take advantage of this growth, especially with its focus on sustainability.
The estimated market size for dishwashing liquids of the company’s direct competitors in the
municipality of Madridejos is around 2,000 liters per month. As a new startup, ABOIDishwashing
Company aims to capture a conservative market share of 2.5% after the initial selling, which would
translate to selling 50 liters of eco-friendly dishwashing liquid per month after the month of June. As
the business grows and production capacity increases, the company aims to capture a higher market
share.
To achieve this growth, the company reinvesting a reasonable amount of from the profits to
expand the product line, increase distribution channels, and construct brand awareness through
targeted marketing campaigns. The company’s unique selling proposition is the reusing and recycling
of used plastic bottles as their product’s containers while ensuring safety and health at all cost.

3.3.3 COMPETITION

The dishwashing liquid industry is highly competitive, with many established brands like
Roberto’s Dishwashing Liquid, Beng-Beng’s, NN dishwashing liquid, and among others competing
for market share in Madridejos. However, ABOIDishwashing Company’s focus on sustainability and
eco-friendliness can differentiate its products from those of its competitors. Additionally, as a small

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business, ABOIDishwashing Company has the flexibility to adapt quickly to changing market
conditions and consumer preferences, which can be an advantage in a competitive market.

3.3.4 CHALLENGES ASSESSMENT

As with any business entering a new market, ABOIDishwashing Company may face several
risks and challenges, such as low brand awareness, difficulty in reaching and engaging with their
target market, and competition from established businesses in the market. Additionally, market
conditions are unpredictable, and unforeseen events such as changes in consumer preferences or
economic downturns could impact the demand for eco-friendly dishwashing products.
To address these potential risks and challenges, the company does have contingency plans in
place, such as targeted marketing campaigns, partnerships with retailers or influencers, and a flexible
pricing strategy. While the forecast is promising, the company acknowledge that market conditions
are unpredictable and can change quickly. Therefore, the partners remained vigilant and continually
monitor industry trends, and adjust their strategy as necessary to remain competitive and meet the
changing needs of their customers.

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 4.0 BUSINESS DESCRIPTION

4.1 PRODUCT DESCRIPTION

ABOIDishwashing Company’s line of dishwashing liquids includes both regular and premium
options, each are formulated with a combination of safe, and effective ingredients. Detailed
information about the ingredients used in the formulas are available on the following sections after
this as well as the company’s social media pages to provide transparency for consumers.
The regular dishwashing liquids are available In two refreshing fragrances – strawberry and
lemon – perfect for everyday use. Meanwhile, the premium dishwashing liquid comes in a zesty
calamansi fragrance, with two times more grease-cutting power for tougher cleaning jobs. Regardless
of the option you choose, the dishwashing liquids are gentle on hands and tough on dishes, leaving
them sparkling clean and free of residue.
ABOIDishwashing Company’s commitment to sustainability is reflected in the recycled and
reused plastic bottles used for their dishwashing liquids, which reduce plastic waste and the product’s
environmental impact. To assure the safety of the reused plastic bottles, the company uses a
comprehensive cleaning and disinfection procedure to eliminate any dirt, filth, or germs that may be
present. Emptying the bottle, completely washing it, cleaning it with a bleach solution, rinsing again,
disinfecting the bottle with rubbing alcohol, and thoroughly rinsing again before leaving the bottle to
air dry. Last month alone, the company was able to save around 100 plastic bottles by reusing plastic
bottles as the medium for the dishwashing liquids. Furthermore, the ingredients in the formulas are
effective and safe for septic systems, ensuring minimal harm to the planet.
The company’s dedication to transparency is also apparent in the detailed information provided
on their social media pages about the ingredients used in the dishwashing liquids. This allows
consumers to make informed decisions about their purchases and highlights the company’s
responsibility and accountability. Choosing ABOIDishwashing Company’s dishwashing liquids not
only benefits consumers by providing effective and safe cleaning solutions but also contributes to the
protection of the environment.
In summary, ABOIDishwashing Company’s line of dishwashing liquids is a responsible and
effective option for those who care about their impact on the environment. With “Clean Up Your Act”
as the motto, the company’s dedication to transparency and sustainability is evident, providing
consumers with a guilt-free cleaning solution that is gentle on their hands and tough on dishes.

4.1.1 COMPANY LOGO

The company’s logo projects color, the color that reflects the vision of a cleaner plate and a
cleaner earth. Humanoid figures are evident as they portray a shared collaboration of incorporating
and attaining the said vision. “Clean Up Your Act” is not just a tagline but a call to action for
responsible and sustainable dishwashing.

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4.2 EQUIPMENT AND MATERIALS NEEDED

ABOIDishwashing Company is a startup manufacturing company that produces eco-friendly

dishwashing liquid for both residential and commercial environmental conscious customers. To
effectively produce the dishwashing liquid, the company requires the following equipment and
materials:

 Mixing tank: A mixing tank with a minimum capacity of 20 liters is necessary to blend the
ingredients together.

 Raw materials: ABOIDishwashing’s dishwashing liquid is made using safe ingredients such
as, Sodium Lauryl Ether Sulfate (SLES) gel or Surfactant, Cocamidopropyl Betaine (CAPB),
Glycerin, Citric Acid, Sodium Benzoate, Water, Cocamide Diethanolamine (CDEA) and
Alpha Olefin Sulphonates (AOS) or Foam Boosters, Ethylenediaminetetraacetic acid (EDTA)
or Neutralizer or water softener, Antibac, Degreaser, Colorant, Scent, Fixative, Pearlizer,
Preservative, and Thickener or Salt. These ingredients serve various functions, such as
breaking down grease and food residue, creating suds, adjusting the pH of the dishwashing
liquid, extending the shelf life, removing unnecessary minerals and components from water,
adding color and scent, and thickening.
 Measuring tools: Measuring cups and scales are necessary to accurately measure the
ingredients.

 Mixing tools: Mixing paddles and other tools are required to evenly blend the ingredients.

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  Packaging equipment and tools: Funnel and other equipment are needed to package the
dishwashing liquid into bottles or other containers.

 Labels and branding materials: Tapes, glue, and labels are necessary to identify and
promote the company’s product. To align with the company’s sustainability goals, they
consider eco-friendly packaging options, such as biodegradable or recyclable materials.

 Plastic bottles: Reusing plastic bottles that displays a “2” or high-density polyethylene
(HDPE) is the plan A and purchasing recycled polyethylene terephthalate (PETE or PET) or
“1” plastic bottles from manufacturers and suppliers is the plan B.

 Safety equipment: Gloves, goggles, and protective clothing are required to ensure the safety
of everyone during the manufacturing process.

In addition to the above equipment and materials, the company also requires a manufacturing
facility and storage space for their dishwashing liquid, as well as transportation equipment to deliver
their product to customers. By having these resources in place, the team is confident that they can
produce and distribute high-quality, eco-friendly dishwashing liquid that meets the needs of their
customers while supporting their commitment to sustainability and environmental responsibility.

4.3 SIZE OF THE BUSINESS

ABOIDishwashing Company is a small-scale dishwashing liquid manufacturing business located

in Poblacion, Madridejos, Cebu, Philippines. The business operates as a general partnership, owned
and managed by seven partners responsible for all aspects of its operations.
As a new entrant in the market, the company has ambitious growth plans and targets a niche
segment of eco-conscious consumers who value environmentally friendly and sustainable products.
The market segment is growing rapidly, and customers are increasingly seeking out products that
align with their values.
ABOIDishwashing Company aims to produce 24 liters of dishwashing liquid for its initial
product run, with an estimated sales projection of PHP 1,688 if all products are sold. The business
targets households and small-scale businesses in its local community and beyond, by offering a high-
quality, sustainable alternative to traditional dishwashing liquids at an affordable price point. It
provides the company a competitive advantage over other small and medium dishwashing liquid
brands in Madridejos. Thus giving the company the potential to capture a significant share of this
market.

4.4 PERSONNEL REQUIREMENT

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 As a startup, the company has decided that hiring additional manpower is not necessary. Instead,
during this time, they select the most suitable person for each role based on their skills, qualifications,
and interest in the position. However, as the business grow, the company considers exploring and
assessing possible gaps that the company could develop overtime and hire essential future manpower
to fill these gaps. The main personnel requirement of ABOIDishwashing Company is that one should
have enough knowledge regarding Accountancy, Business, and Management (ABM). Since,
everyone in the partnership is an ABM student and was even recognized as with honors in their class.
Therefore, each of them is highly befitting for the personnel requirement and is eligible for taking the
roles that they shoulder after the voting. The personnel requirements are as follows:

 The Managing Director/Partner oversees the entire business and manages the day-to-day
operations. This person works closely with the other partners to develop and implement the
company’s strategic plan while ensuring that the business operates efficiently and effectively.
Therefore, this person should possess strong leadership skills and a strategic mindset.

 The Production Manager/Partner manages the production process of the product. This person
ensures that the manufacturing process is efficient and effective while maintaining the quality
of the product. This person also manages the inventory and coordinate with suppliers to
ensure that there are enough raw materials to produce the product. Therefore, this person
should have strong technical skills and an understanding of manufacturing processes, as well
as excellent project management skills.

 The Marketing Manager/Partner promotes the product and develops marketing strategies to
increase sales. This person conducts market research to identify new opportunities for growth.
This person also work closely with the sales manager to develop effective sales strategies
while also ensuring that the brand and messaging are consistent across all channels.
Therefore, this person should have excellent communication and creative skills, with a deep
understanding of branding and consumer behavior.

 The Sales Manager/Partner manages the sales and ensures that sales targets are met. This
person builds and maintains relationships with clients and distributors to ensure long-term
success. This person also work closely with the marketing manager to develop effective sales
strategies while also identifying new opportunities for growth. Therefore, this person should
have excellent communication and interpersonal skills, as well as a deep understanding of
sales and marketing techniques.

 The Financial Manager/Partner manages the company’s finances and ensures that the business
is financially stable. This person prepares financial reports and forecasts to guide business
decisions. This person also work closely with the other partners to develop the company’s
financial strategy while also ensuring that the business complies with financial regulations
and best practices. Therefore, this person should have strong analytical and numerical skills,
as well as a deep understanding of financial markets and regulations.

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 The Human Resources Manager/Partner manages the human resources of the company,
including hiring and training employees, managing payroll and benefits, and ensuring that the
company complies with labor laws and regulations. This person ensures that the company
attracts and retains top talent. This person also work closely with the other partners to develop
the company’s HR strategy while also ensuring that the business maintains a positive and
productive work environment. Therefore, this person should have strong organizational and
interpersonal skills, as well as a deep understanding of HR best practices.

 The Operations Manager/Partner manages the day-to-day operations of the business,

including overseeing the administrative functions and ensuring that the company’s policies
and procedures are followed. This person ensures that the business operates efficiently and
effectively. This person also work closely with the other partners to ensure that the company’s
operations are aligned with its overall strategy while also identifying opportunities for
improvement and growth. Therefore, This person should be highly organized and detail-
oriented, with a strong understanding of logistics and supply chain management.

5.0 ORGANIZATION PLAN

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5.1 FORM OF BUSINESS ORGANIZATION

Form of Business Organization: Partnership, specifically, a general partnership

A general partnership is a type of business entity in which two or more individuals agree to share
the profits, losses, and management of a business. In a general partnership, each partner contributes to
the business, either through capital investment or services, and shares in the profits and losses in
proportion to their ownership interest in the partnership.
One of the key features of a general partnership is that each partner has unlimited liability for the
debts and obligations of the partnership. This means that if the partnership cannot pay its debts, the
partners may be personally liable for the full amount.
The general partnership business has seven partners, namely Martin Cataluña, Peter John Duran,
Jefferson Lawan, Shiena Marie Acorda, Caryl Shane Tamayo, Jellien Santillan, and Judy Line Grace
Ofianga.

Advantages of General Partnership Disadvantages of General Partnership

 Shared Liability: Each partner shares
in the profits and losses of the business
and is personally liable for any debts or
legal obligations.
 Flexibility: Partnerships have a
flexible management structure that
allows the partners to manage the
business as they see fit.
 Management and Control: Each
partner has an equal say in the
management and control of the
business, allowing for a collaborative
and democratic decision-making
process.
 Unlimited Liability: Each partner is
personally liable for the debts and legal
obligations of the business.
 Limited Life: General partnerships have
a limited lifespan as they dissolve when a
partner dies, retires, or withdraws from
the business.
 Lack of Uniformity: Partnership laws
can vary significantly between different
states and countries, which may make it
difficult to operate in other jurisdictions.

Overall, forming a general partnership is an ideal form of business organization for

ABOIDishwashing Company, given the shared liability, flexibility, tax benefits, and management and
control advantages it offers. However, the partners should also be aware of the potential
disadvantages such as unlimited liability and limited lifespan, and take steps to mitigate these risks.

5.2 LIABILITY OF THE OWNERS

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 As a general partnership, the company’s owners are subject to personal liability for all of the
company’s contractual and tort liabilities. This means that each partner is jointly and severally liable
for the full amount of the company’s debts and legal claims, regardless of their individual
involvement in incurring them.
Personal liability can have serious consequences for partners since their personal assets, such as
savings, and investments, may be used to satisfy the business’s outstanding obligations. Furthermore,
partners may face reputational damage and personal financial hardship if the company cannot pay its
debts or legal claims.
To mitigate these risks, the owners have adopted a conservative financial management approach.
They only take on debt that they can comfortably repay and avoid unnecessary financial risks.
Additionally, they maintain transparency in all business practices and work closely with their advisors
to ensure compliance with all applicable laws and regulations.
However, it’s important to note that personal liability extends beyond financial obligations.
Partners can also be held liable for any legal claims arising from the company’s negligence or
wrongdoing, such as accidents or breaches of contracts.
Therefore, to further protect themselves, the company prioritize ethical and legal standards. They
operate the business with integrity, ensuring that all business practices are transparent and comply
with all applicable laws and regulations. By doing so, they reduce the risk of legal liabilities and
safeguard their personal finances and reputations.
Overall, ABOIDishwashing Company is aware of the potential consequences of personal liability
in a general partnership and have taken steps to manage these risks effectively.

5.3 ROLE OF THE OWNERS

As owners, the partners bring diverse skills and expertise to the company, working
collaboratively to ensure its long-term success. They are fully invested in the company’s success and
would work tirelessly to achieve its full potential while utilizing their knowledge and experience for
being an Accountancy, Business, and Management (ABM) student.

NAME ROLE RESPONSIBILITIES

CATALUÑA, MARTIN Managing Director/Partner As the managing director and
partner of the company, Martin
oversees the business and
manages daily operations. He
leverages his extensive
experience in business
management to lead the team
towards achieving the
company’s goals. Martin works
closely with other partners to
develop and implement the
company’s strategic plan,
ensuring the business operates
efficiently and effectively.

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 DURAN, PETER JOHN Operations Manager/Partner As the operations manager and
partner of the company, Peter
John manages the day-to-day
operations of the business,
including overseeing the
administrative functions and
ensuring the company’s
policies and procedures are
followed. His experience in
operations management
ensures the business operates
efficiently and effectively.
Peter John collaborates with
other partners to ensure the
company’s operations align
with its overall strategy while
identifying opportunities for
improvement and growth.
LAWAN, JEFFERSON Human Resources As the human resources
Manager/Partner manager and partner of the
company, Jefferson manages
the company’s human
resources, including the
training and development of
the existing team. Jefferson
brings extensive experience in
human resources management
and is in charge of managing
payroll and benefits, as well as
ensuring that the company
complies with labor laws and
regulations. He works closely
with the other partners to
maintain a positive and
productive work environment,
identify opportunities for team
growth and development, and
ensure that the company
attracts and retains top talent.
ACORDA, SHIENA MARIE Marketing Manager/Partner As the marketing manager and
partner of the company, Shiena
Marie is responsible for
promoting the company’s
products and developing
marketing strategies to increase
sales. She utilizes her expertise
in marketing and branding to
conduct market research and
identify new opportunities for
growth. Shiena Marie
collaborates with the sales
manager to develop effective
sales strategies while
maintaining the consistency of
the company’s brand and

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OFIANGA, JUDY LINE
GRACE
SANTILLAN, JELLIEN
TAMAYO, CARYL SHANE
5.4 PROPOSED SALARY
As mentioned before, ABOIDishwashing Company is a startup dishwashing liquid
manufacturing business and it has been decided that, since the company is a start-up business, the
Sales Manager/Partner
Financial Manager/Partner
Production Manager/Partner
messaging across all channels.
As the sales manager and
partner of the company, Judy
Line Grace manages the
company’s sales and ensures
sales targets are met. Her
experience in sales
management enables her to
build and maintain
relationships with clients and
distributors for the company’s
long-term success. Judy Line
collaborates with the marketing
manager to develop effective
sales strategies and identify
new opportunities for growth.
As the financial manager and
partner of the company, Jellien
is responsible for managing the
company’s finances and
ensuring the business is
financially stable. She prepares
financial reports and forecasts
to guide business decisions,
utilizing her expertise in
finance and accounting. Jellien
collaborates with other partners
to develop the company’s
financial strategy while
ensuring the business complies
with financial regulations and
best practices.
As the production manager and
partner of the company, Caryl
is responsible for managing the
production process of the
dishwashing liquid. Her
expertise in manufacturing and
process improvement ensures
the manufacturing process
remains efficient and effective,
while maintaining the quality
of the product. Caryl manages
inventory and coordinates with
suppliers to ensure the
company has sufficient raw
materials for production.
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partnership won’t consider hiring additional employees yet. ABOIDishwashing Company aims to
establish a sustainable and profitable business while ensuring the fair and equitable distribution of
rewards to its partners. Since the initial capital was contributed equally by all seven partners, it is
proposed that the profits earned from the sales of the initial selling of products will be divided equally
among them as well.
Therefore, after deducting the initial investment of PHP 1,210 and the PHP 300 for reinvestment
from the total sales revenue, the remaining profits will be divided into 7 equal shares. Each partner
shall receive their original capital contribution plus their share of the profits. This ensures that every
partner receives a fair return on their investment and effort.
It is important to note that as a startup business, ABOIDishwashing Company may take time
before it can generate sufficient profits to provide a substantial income for the partners. Therefore, the
partnership has realistic expectations about the initial proposed salary for the partners. At this stage,
rather than prioritizing high salaries, the primary focus of the company surrounds on building the
business for long-term success.
As the business grows and becomes more profitable, the partnership considers revisiting and
revising the compensation plan to provide fair compensation to the partners and future manpower
based on the company’s financial performance and individual contributions. This may include
implementing proper salary, offering bonuses, profit-sharing plans, or other forms of compensation to
incentivize and reward exceptional performance. The partnership also plans to regularly review and
adjust the compensation plan as necessary to ensure that it aligns with the company’s goals and
objectives, while also providing fair compensation to the partners.

5.5 ORGANIZATIONAL STRUCTURE

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Organizational Chart

6.0 PRODUCTION PLAN

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6.1 PRODUCTION SCHEDULE

An estimated yield of 24 liters of both regular and premium dishwashing liquid is expected to
be produced during the first month.

DURATION
TASK (estimation)

Recipe development and testing 5 days

Raw materials procurement 2 weeks

Manufacturing setup 1 day

Production of the (initial) dishwashing liquid 2 days (all steps)

Final inspection and packaging 1 day

The first step involves recipe development and testing, which requires at least five days to
guarantee that the dishwashing liquid meets the quality standards set by the company and the market.
After that, raw materials procurement takes about a maximum time of 2 weeks to ensure that all the
necessary ingredients are available.
The manufacturing setup is the next step, which takes around a day. This includes setting up the
mixing tank and equipment and ensuring that all safety equipment is in place.
The production of the dishwashing liquid begins next and is expected to take two days. This
involves filling the bucket with water, adding the required ingredients, and letting the mixture rest for
24 hours before transferring it into bottles or packaging. The total number of units produced depends
on the demand for the product.
The final step is final inspection and packaging, which takes approximately a day. This includes
labeling the bottles with necessary branding materials and checking the outcome to make sure that
everything is good and promote ABOIDishwashing Company’s product.
To ensure that the company produces goods based on the total demand of consumers, the
partners monitor market trends and sales data to anticipate customer needs. ABOIDishwashing
Company constantly reviews and optimizes the production schedule to increase customer satisfaction
and build a loyal customer base by producing dishwashing liquids exactly at the time when the
consumers need them.

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6.2 EQUIPMENT REQUIRED

Here is a list of equipment required for the dishwashing liquid manufacturing business,
ABOIDishwashing:

1.) Mixing tanks are required for mixing the ingredients of the dishwashing liquid. Various
mixing tanks of different sizes are necessary to accommodate different batch sizes.

2.) Weighing scales are crucial for accurate measurement of ingredients, ensuring consistency
and effectiveness of the dishwashing liquid. Several weighing scales with varying capacities
are needed.

3.) Safety equipment is essential as manufacturing dishwashing liquid involves handling

chemicals. Protective gear like gloves, goggles, and respirators are necessary to ensure
worker’s safety.

4.) Large storage tanks are necessary to hold the finished dishwashing liquid before packaging
and shipping. These tanks facilitate efficient and safe manufacturing processes.

Overall, the availability of the right equipment is vital to ensure the quality and consistency of
the dishwashing liquid product, as well as the safe and efficient functioning of the manufacturing
processes.

6.3 SOURCES OF MATERIALS

ABOIDishwashing Company acquire the raw materials from various suppliers. The main sources
of the materials used in their dishwashing liquid production is an online shop called WISE CLEANER
CO., the community, resellers, and department store. The company has no direct relationship with the
shop owners, but they regularly purchase their materials from these sources.
WISE CLEANER CO., an online shop, provides the company with several essential raw
materials, such as surfactants, preservatives, and fragrances. These materials are of high quality and
are sourced directly from reputable manufacturers. For the used and recycled plastic bottles or
containers, packaging materials, and labels to be used, the community of Madridejos and those plastic
bottle producers like department stores and resellers are viable sources of the company’s reused and
recycled dishwashing liquid bottles.
To ensure the safety of the reused plastic bottles, the company follows a thorough cleaning and
disinfecting process to remove any dirt, grime, and bacteria that may be present. ABOIDishwashing
Company follow the following steps to thoroughly sanitize their plastic bottles:

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 1. Empty the bottle: Making sure the bottle is empty of any remaining residues.

2. Rinse the bottle: Rinsing the bottle thoroughly with hot water to remove any remaining
residue.

3. Soak in bleach solution: Creating a solution of 4 teaspoon of bleach per quart of water and
filling the bottle with the bleach solution and let it sit for 2-3 minutes.

4. Rinse again: Rinsing the bottle thoroughly with warm water to remove any bleach residue.

5. Spray with rubbing alcohol: Filling a spray bottle with rubbing alcohol and spray the inside
of the bottle thoroughly and letting it sit for a few minutes.

6. Rinse thoroughly: Rinsing the bottle thoroughly with warm water again just to be sure that
all traces of the alcohol have been removed.

7. Air dry: Allowing the bottle to air dry completely before using it again.

By following these steps, ABOIDishwashing Company can ensure that the plastic bottle is
thoroughly cleaned and disinfected, reducing the risk of contamination from harmful bacteria or other
microorganisms. However, it’s still important to keep in mind that reusing plastic bottles for food-
related purposes can be risky, as plastic bottles are not designed for repeated use you can reuse it as
long as it is thoroughly cleaned and not cracked or otherwise damaged. That is why high-density
polyethylene (HDPE), plastic bottles that display a “2,” is the company’s major choice for reuse as
HDPE is a more sturdy, durable plastic. This makes it a good material for detergent bottles, soap
bottles, and gallon-size liquid containers. Moreover, this type of plastic has a low risk for chemical
leaching, therefore, ABOIDishwashing Company considers reusing those type of plastic bottles. The
second option is to purchase recycled plastic bottles from manufacturers, department stores, and
resellers. Purchasing polyethylene terephthalate (PETE or PET) plastic bottles from them would be a
choice worthy for the company to consider.
Besides, ABOIDishwashing Company is considering to occasionally derive raw materials from
other suppliers, such as local distributors and wholesalers, to ensure a consistent supply of materials
for the production. The company carefully selects their suppliers, ensuring they meet their quality
standards and have a good reputation in the industry.

6.4 ESTIMATED PRODUCTION COST

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 According to the estimates, the total initial cost for the production of 24 liters of dishwashing
liquid is PHP 1,210. However, since some of the raw materials and tools do not need to be purchased,
the production cost may potentially decrease. The goal is to offer affordable products to consumers
without compromising on quality. Therefore, based on these estimates, the premium calamansi
dishwashing liquid’s cost is around PHP 53.60 per liter while the regular strawberry and lemon
dishwashing liquid is at around PHP 46 per liter.

Below is a breakdown of the estimated costs for each product:

ESTIMATED ESTIMATED
EQUIPMENT AND UNIT COST
ESTIMATED
TOOLS, LABOR AND PER LITER
RAW COST OF EXPECTED
TRANSPORTATION (estimated
MATERIALS THE RAW YIELD
COSTS, AND OTHER total
MATERIALS
PRODUCTION cost÷expected
EXPENSES yield)

Premium PHP 750/14=

calamansi PHP
PHP 450 PHP 300 14 liters
dishwashing 53.60/liter
liquid

Regular
Strawberry and PHP 460/10=
lemon PHP 260 PHP 200 10 liters PHP 46/liter
dishwashing
liquid

The premium dishwashing liquid’s estimated total cost + Regular dishwashing liquid’s estimated
total cost = Total initial cost of 24 liters of both premium and regular dishwashing liquids. (PHP 750
+ PHP 460 = PHP 1,210).
Notice that there is an absence in the costing of the plastic bottles, the reason for this
circumstance, is that since the reuse of bottles in the community is the outmost priority, therefore, it
would only require little to none funding. In addition to that, since the purchase of recycled plastic
bottles from department stores and resellers is only the contingency plan or the plan B incase a
shortage of plastic bottles for reuse occurs. Since, it is a possibility and uncertainties could happen
anytime, the excess amount of monetary value in the estimated initial capital of PHP 1,210 is decided
to cover the funding required for the purchase. The refinement of estimates and costs occurs as
production progresses, with the objective being to offer customers high-quality dishwashing liquids at
an affordable price.

6.5 MARKETING STRATEGY

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 ABOIDishwashing Company’s marketing strategy focuses on creating a strong and unique brand
that resonates with its target audience by highlighting their eco-friendly, affordable, and effective
dishwashing liquid. The company differentiate itself by developing a clear unique selling proposition
(USP) that sets it apart from their competitors and communicates the value it provides to the
customers.

6.5.1 TARGET AUDIENCE

ABOIDishwashing Company's target audience are individuals and families who prioritize
sustainability and eco-friendliness when it comes to their dishwashing liquid. These consumers are
environmentally conscious individuals of all ages with low to high income in the municipality of
Madridejos who are seeking high-quality, effective dishwashing liquid that aligns with their values.
They are conscious of their environmental impact and seek out affordable, effective, and eco-friendly
cleaning solutions that align with their values. The company also targets small restaurants and food
establishments who value eco-friendly and affordable cleaning solutions.

6.5.2 BRANDING

The company shall develop a brand identity that reflects its mission and values and
communicates their unique selling proposition (USP) effectively to their target audience. To achieve
this, they test their brand messaging and visuals with their target audience before launching. The
company’s brand is consistent across all marketing channels, including their social media, and
packaging.

6.5.3 PRODUCT DIFFERENTIATION

The company conducts a competitive analysis to identify key competitors and how they are
positioning themselves in the market. Using this information, the company differentiate itself by
highlighting their sustainable ingredients and bottles, affordability, and effectiveness, and their unique
selling proposition (USP). ABOIDishwashing Company is also continuously monitoring their
competitors’ strategies and adapt their messaging and tactics accordingly.

6.5.4 CONTENT STRATEGY

The company develops a content strategy that aligns with their business goals and target
audience’s interests. This includes topics related to sustainability, eco-friendliness, and other relevant
areas, as well as product-focused content that highlights their unique selling proposition (USP). By

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doing so, they can position the company as a thought leader in its industry and build trust with their
audience.

6.5.5 DIGITAL AND TRADITIONAL MARKETING

The company uses a mix of digital and traditional marketing methods, including targeted social
media advertising, print media, personal selling/word of mouth, and such. They leverage their content
strategy to create engaging content for their blog and social media channels to build a following and
increase brand awareness.

6.5.6 MEASUREMENT CRITERIA

To assess the success of company’s marketing strategy, key performance indicators (KPIs) and
measurement criteria that are relevant to the company’s business goals are established. This includes
metrics such as social media engagement, customer acquisition cost, conversion rates, and sales. By
tracking and analyzing these metrics, the partners can identify what’s working and what’s not and
optimize their marketing tactics accordingly.

6.5.7 ECO-FRIENDLY PARTNERSHIPS

The company shall seek out partnerships with grocery stores, the school programs, cookery for
instance that align with their brand values to further strengthen their credibility and commitment to
sustainability. They try leveraging these possible partnerships to create co-branded content and
promotions that reach a wider audience.

6.5.8 OFFER FREE DELIVERY

The company is pleased to introduce the special free delivery scheme, which has been
established particularly for the valued clients on the school campus during the bazaar. With this,
students, teachers, and other personnel can enjoy the convenience of having the company’s
dishwashing liquid products delivered straight to them at no extra charge. They are offered a hassle-
free buying experience by letting the company handle the delivery while they enjoy the bazaar and
keep their dishes shining clean.

6.5.9 UNIQUE PACKAGING

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 A functional, cost-effective, and eco-friendly packaging that reflects the brand identity and
resonates with its target audience is the company’s prioritized investment. The company tests their
packaging with their target audience to ensure that it meets their needs and communicates the
company’s unique selling proposition (USP) effectively even though the company uses recycled
plastic bottles as the medium for their dishwashing liquid.

6.5.10 COMMUNITY INVOLVEMENT

If an opportunity arises, the company would involve itself in community events and initiatives
that align with their brand values, such as recycling initiatives or volunteer days. This helps the
company build a strong connection with the local community and increase brand loyalty. However,
the availability and the possibility should be factored properly because the movement is dependent on
it.

6.6 PRODUCTION PROCESS

6.6.1 INPUT

 Safety equipment (gloves, goggles and protective clothing)

 Mixing tank
 Water
 Mixing tools
 Measuring tools
 Packaging Equipment
 Labels and branding materials
 Ingredients

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Regular strawberry and Regular Lemon

 1/2 cup of Fortified Bubble Booster

 240 ml of Surfactant
 25 ml of Degreasing Agent
 2.5 cc (cubic centimeter) strawberry pigment powder and lemon pigment powder
 30 ml of scented chelating agent with Antibac
 1 ¼ cup of thickener

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Premium Calamansi

 1 ⅛ cup of SAA fortified Bubble Booster

 1/2 cup of Foaming Agent
 640 ml of Surfactant
 240 ml of Premix (chelating agent with antibac, degreasing agent, moisturizer,
calamansi pigment powder, preservative, and scent)
 3 ⅓ cups of Thickener

6.6.2 PROCESS

1. Raw Materials Acquisition:

- Identify suppliers and negotiate purchase contracts for all raw materials needed
- Establish delivery schedules and ensure timely delivery of raw materials

2. Inventory Management:
- Track inventory levels and usage of raw materials
- Reorder raw materials as necessary to maintain inventory levels

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3. Production Planning:
- Develop production schedule based on customer demand and inventory levels
- Allocate resources (equipment, tools, labor, transportation, etc.) accordingly
- Adjust production schedule as necessary to meet changing demand

4. Production:

 Step 1: Set up the mixing tank and equipment

 Step 2: Put on the necessary safety equipment (gloves, goggles, and protective
clothing)

 Step 3: Fill the bucket with distilled water, 14 liters for the premium calamansi and 5
liters for the strawberry and lemon respectively, following the water scale

 Step 4: Add the SAA/Fortified Bubble Booster and Foaming Agent (The regulars
doesn’t contain foaming agent)

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 Step 5: Cut the Surfactant and pour it around the water

 Step 6: Shake and pour the Premix bottle into the mixture

 Step 7: Gradually pour the Thickener while mixing very slowly until it dissolves
completely

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 Step 8: Cover and rest the mixture for 24 hours

 Step 9: After the 24-hour resting period, transfer the dishwashing liquid into
bottles/packaging

 Step 10: Label the bottles with the necessary branding materials to identify and
promote ABOIDishwashing Company’s products

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 5. Quality Control:
- Implement quality control measures throughout the production process
- Inspect finished products to ensure they meet quality standards
- Address any quality issues and make necessary improvements

6.6.3 OUTPUT

 High-quality dishwashing liquid product that meets customer demand and quality standards

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 7.0 OPERATION PLAN

7.1 EVALUATION OF SUPPLIERS

Selecting the right suppliers is critical for ABOIDishwashing Company and even other
businesses and organizations to prosper. With so many alternatives available, it can be difficult to
discover the best match for a company’s needs. However, four great suppliers have been discovered,
namely, WISE CLEANER CO., community, department stores, and resellers, following a thorough
review that exactly corresponds with ABOIDishwashing Company’s goods and beliefs. The table
below digs into each supplier’s traits and capabilities and gives insight into how they positively affect
business operations.

Features WISE CLEANER CO. Community, Department

(Source of dishwashing
ingredients)
Competency Since 2020, the company
shows expertise, understands
their product and market,
innovates and values
everything.
Communication Has good customer service and
clear communication channels,
with an active online presence.
Cost They offer various ingredients
or raw materials needed for the
composition of dishwashing
liquids. The quality are
segmented into two; Regular
and Premium ingredients. In
addition, the expected yield of
the ingredients may differ base
on the choices ones choose. In
return, the prices may vary
greatly but it does not mean
that it could empty out pockets.
Culture Values integrity, honesty, and
Stores, and Resellers
(Sources of plastic bottles
and other packaging-related
materials)
The community, department
stores, and resellers are
knowledgeable about
producing and selling high-
quality plastic bottles and other
materials in various shapes and
sizes, they did not disappoint
ABOIDishwashing Company.
Has clear communication
channels and good customer
service are present among
these sources, including an
online presence that showcases
the items the company set its
eyes on.
They offer high quality
recycled plastic bottles that
could vary in terms of sizes.
For instance, 330 ml, 1000 ml,
and even a gallon are available.
The cost differs depending on
the size and the supplier. As an
example, a 330 ml recycled
plastic bottle is sold for PHP 4
per piece but may also change
depending on the quantity one
buys, as the supplier could give
discounts if the quantity of
purchase meet or exceed the
supplier’s
The department stores and

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 concern for others. They resellers prioritize an ethical
prioritize treating their work environment, promoting
customers and employees with inclusivity and valuing
respect and fairness, and foster customers like
a culture of continuous ABOIDishwashing Company
learning and improvement. with outmost importance.
Consistency Consistently delivers high- Continuous availability of
quality, effective, and safe raw high-quality plastic bottles that
materials/ingredients for are safe for various uses and
dishwashing liquid. are durable is evidently
presented to the marketplace.
Clean Maintains strict hygiene and These businesses promote the
cleanliness standards in their use of recyclable plastic
manufacturing and packaging materials in their acquisition
processes. They use high- and reselling process, ensuring
quality, safe ingredients and that the plastic bottles they sell
adhere to all relevant health are environmentally friendly.
and safety regulations to ensure
the safety and effectiveness of
their products.
Commitment to Quality Invests in research and These businesses invest in
development, tests regularly extreme checking measures.
and values customer feedback “Regular testing of plastic
for quality improvement. bottles is conducted to ensure
that the bottles they made or
buy from manufacturers meet
safety and quality standards”,
they claimed.
Capacity Has a well-established supply Established an effective and
chain, scalable production efficient supply chain and
process and can fulfill large scalable production processes
orders without compromising enable these businesses to
quality or sustainability. fulfill both small and large
orders without compromising
quality and sustainability,
thereby meeting the needs of
customers in the community,
just like how they made
ABOIDishwashing Company
satisfied.

7.2 PURCHASE PROCEDURES

The methods for requisitioning raw materials and other production supplies, as well as receiving
them, are discussed in the following sections. Ms. Caryl Shane Tamayo, the production manager, is
the key partner assigned to handle the inspection and registration of the received items, as well as the
one who coordinates with the suppliers for supplies. However, no one in the partnership is barred
from assisting the production manager with the aforementioned tasks.

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7.2.1 IDENTIFY THE NEED FOR A PURCHASE

Before making any purchase, the need for the item is identified. This includes identifying the
purpose, quantity, quality, specifications required, current inventory levels, expected demand, and any
other factors that may influence the purchasing decision. The need is compared against the budget and
prioritized accordingly. The company’s way of identifying its need for a purchase consist the
following steps:

 Request for Quotation: Once the need has been identified, potential suppliers receive a
request for quotation (RFQ). This includes suppliers from online shops like WISE CLEANER
where the company acquires the raw materials needed for the production of the dishwashing
liquids or personal purchases from department stores where recycled plastic bottles are
purchased. The RFQ clearly specifies the required item, quantity, quality, and specifications.
The RFQ also specifies the expected delivery date, payment terms, and any other relevant
information.

 Evaluate the Supplier Responses: After receiving supplier responses to the RFQ, the
responses are evaluated based on the capacity, price, quality, delivery time, and other relevant
factors. The supplier’s reputation and history of meeting delivery timelines are also
considered.

 Select Supplier and Negotiate Terms: After evaluating the responses, the preferred supplier
is selected and the terms of the purchase are negotiated. This includes the price, delivery
timeline, payment terms, warranties, and any other relevant terms. Uncertainties might
happen anytime, so other alternative for suppliers would be a necessity. Therefore the
selection of supplier may vary to ensure that there is no shortage of supplies for the
production.

 Issue Purchase Order: Once the terms have been agreed upon, the selected supplier receives
a purchase order (PO). The PO specifies the agreed-upon terms, including the item, quantity,
price, delivery date, and payment terms.

 Receive Goods: Once the raw materials and plastic bottles have been delivered, it is inspected
to ensure that it meets the specified quality and quantity. Any discrepancies are resolved with
the supplier.

 Approve and Process Payment: After the raw materials and plastic bottles have been
inspected and approved, payment is processed according to the agreed-upon payment terms.
But often, the payment process may vary when it comes to the raw materials since most of the
time cash on delivery (COD) is chosen as the term of payment. However, if any differences

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 occurs regarding the purchases online, the company won’t hesitate to raise the concern and
issue a refund.

 Record Keeping: All purchase orders, invoices, and other relevant documents are properly
recorded and filed for future reference and auditing purposes. This includes keeping track of
the inventory levels to ensure that there is sufficient stock of all the necessary materials
available to meet customer demand.

7.3 SALES PROCEDURES

The sales procedures of ABOIDiswashing Company is focused on building long-term

relationships with its current and potential customers through excellent customer service and
personalized attention. The procedure also outlines the steps that converts potential customers into
paying and permanent customers. The sales procedures consist the following steps:

 Identifying Potential Customers: Various methods such as market research, online

marketing, and reaching out to local businesses personally are utilized to identify potential
customers that may benefit from ABOIDishwashing Company’s dishwashing liquid.

 Preparing for Sales Engagement: Before engaging with potential customers, marketing
content that educates customers on the benefits of the product is prepared. This content
includes product descriptions, customer testimonials, and information on how the product
compares to competitors.

 Engaging with Potential Customers: The partners that make up ABOIDishwashing

Company reaches out to potential customers through email, phone calls, and in-person visits.
The engagement could also be done in the bazaar program at school where the company and
the potential customers could have a personalized conversation. During the initial
conversation, the team introduces the product, addresses the customer’s pain points, and
schedules a follow-up conversation.

 Demonstrating the Value of the Product: A detailed pitch about ABOIDishwashing

Company’s dishwashing liquid, highlighting its unique features and benefits, is provided to
potential customers. Collateral, including slide decks and product samples, is also provided to
further illustrate the product’s value.

 Handling Objections: Potential objections that customers may have are identified,
researched and common responses are prepared to address them. The partners uses these
responses to address any concerns that potential customers may have during the sales process.
Addressing any objections that the prospect may have and provide additional information to

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 help them make an informed decision is done by the partners, especially, the sales manager,
Ms. Judy Line Grace Ofianga.

 Closing the Deal: To close a deal, ABOIDishwashing Company may need to conduct a
security review and have an external team draft the contract. The sales manager works closely
with the other partners to ensure a smooth transition from sales to product delivery.

 Follow-Up/Ensuring Customer Satisfaction: After closing a deal, ABOIDishwashing

Company’s sales manager follows up with the customer to ensure that they are satisfied with
the product and to address any issues that may arise. The team also explores opportunities for
referrals and customer loyalty programs to help grow the business.

By implementing the way of selling procedure, ABOIDishwashing Company ensures that

potential customers are properly engaged, and the partners especially Ms. Judy Line Grace Ofianga,
the sales manager, is equipped with the tools and knowledge to close deals and build lasting
relationships with customers. It also helps the company to provide exceptional customer service,
which can help to build a positive brand image and reputation, resulting in increased sales and
customer loyalty.

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 8.0 FINANCIAL PLAN

8.1 STATEMENT OF COMPREHENSIVE INCOME

ABOIDishwashing Company
Statement of Comprehensive Income
As of June 2023

Revenue PHP 1,688

Expenses
Raw Materials Expense (PHP 710)
Equipment and Tools Expense (PHP 350)
Labor and Transportation Expense. (PHP 150)
Total Expenses (PHP 1,210)

Net Income PHP 478

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 9.0 MARKETING PLAN

9.1 PRODUCT

ABOIDishwashing Company offers a diverse range of dishwashing liquids that are segmented
into two options, regular and premium. The two option accompanies different types of fragrances.
Regular dishwashing solutions are offered in two delightful fragrances – strawberry and lemon – that
are ideal for everyday usage. Meanwhile, the premium dishwashing liquid has a calamansi fragrance
and double the grease-cutting power for harder cleaning chores. Whatever choice you select, the
dishwashing solutions are gentle on hands yet harsh on dishes, leaving them sparkling clean and
residue-free. Designed to deliver exceptional cleaning performance while being gentle on the skin and
the planet. The product line includes:

 Advanced Grease-Cutting Formulas: The dishwashing liquids are specifically formulated

to tackle tough grease and grime, leaving dishes sparkling clean.

 Eco-Friendly Packaging: The company prioritize environmental sustainability by using

reused and recycled plastic bottles as medium for the dishwashing liquids and biodegradable
papers/stickers for packaging, ensuring the products are of great help for the environment.

 A Combination of Effective, Safe, and Tough yet Gentle Ingredients: The dishwashing
liquid’s formulas consist a joint forces of tough yet highly gentle, effective, and safe for septic
systems and people ingredients, ensuring minimal harm to the planet.

 Multiple Fragrance Options: As stated beforehand, the dishwashing liquids are available in
a variety of refreshing fragrances such as calamansi, lemon, and strawberry, enhancing the
dishwashing experience.

 Packaging Variety: The company provides different packaging sizes, including 330ml
bottles for students, teachers, and households in general, 1L bottles for small businesses, and
1 gallon containers for those who want bulk purchases.

The table below depicts the comparison and contrast of the company’s regular and premium
dishwashing liquids.

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 PHP 61 per liter Price PHP 77 per liter

10 liters Expected yield 14 liters

 No moisturizer  With moisturizer

 No preservative  With preservative

Attributes
 1x degreaser power  2x degreaser power

 1x foam/bubble booster  2x foam/bubble booster

Up to 1 year Shelf life Up to 2 years

Regular dishwashing liquid Premium dishwashing liquid

9.2 PLACE

ABOIDishwashing Company ensures easy accessibility for customers through multiple

distribution channels. The products can be found in the following places:

 Retail Stores: Forge partnerships with sari-sari stores, and household goods retailers to make
the products available to a wide range of customers.

 Online Sales: Maintain an e-commerce platform with a user-friendly interface, enabling

customers to conveniently purchase the products online and have them delivered to their
doorstep. People can contact the following accounts of the company in Facebook, Instagram,
and Gmail for purchase concerns.

 Distribution Network: Each owners of the company that resides in their respective
barangays collaborates in the selling and marketing process to expand the product reach to
other barangays beyond the immediate area of barangay Poblacion, ensuring wider
availability in barangay markets.

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  School Bazaar: The firm is located on the grounds of Madridejos National High School. The
decision to pick the specific site was taken with the goal of making it conveniently accessible
to the intended target market. By being positioned inside the school, the businesses have easy
access to students, instructors, and other potential customers who visit the campus. This
strategy allows the company to sell its products and services to a captive audience, resulting
in greater sales and profitability.

9.3 PRICE

At ABOIDishwashing Company, the partners offer competitive pricing strategies to cater various
customer segments while maintaining profitability. The pricing strategy is cost-plus pricing strategy,
the simplest pricing method is cost-plus pricing – adding a standard mark-up to the cost of the
product. However, overtime the pricing factors might change as changes in production costs, market
demand, and competitor analysis could take place. In addition, the company also provide flexible
pricing options such as:

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  Volume Discounts: Encourage bulk purchases by offering discounts for customers buying in
larger quantities, making it cost-effective for them as the company offers an 8 percent
discount for a one-time purchase of more than 3 liters of both regular and premium
dishwashing liquids.

 Dynamic Pricing: The company considers employing dynamic pricing algorithms to alter the
prices in real time depending on factors like demand, availability, and rival pricing. This
method enables the company to maximize income while responding fast to market changes.
However, the company is cautious to prevent pricing changes that may alienate clients or
generate bad opinions of the company.

 Promotional Pricing: Periodically introduce promotional pricing, offering discounted rates

during specific seasons or events to attract new customers.

To illustrate mark-up pricing, the company’s regular and premium variants of dishwashing
liquids available are computed below.

Regular dishwashing liquid

Given: Regular dishwashing liquid’s estimated total cost = PHP 460
Expected yield = 10 liters

Regular dishwashing liquid’s estimated total cost ÷ Expected yield= Estimated unit cost per liter
(460/10 = Unit cost PHP 46.00)

Now, since ABOIDishwashing Company wants to earn a 25 percent (25% or 0.25) mark-up on
sales of the regular dishwashing liquid. The company’s mark-up price is given by:

UC (Unit Cost)
Mark-up Price (MUP) = + –––———————————————
1-DMU (Desired Mark-up)

46
Mark-up Price (MUP) = + –––———————————————
1 – .25

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 Mark-up Price (MUP) = PHP 61.33 or PHP 61
Premium dishwashing liquid
Given: Regular dishwashing liquid’s estimated total cost = PHP 750
Expected yield = 14 liters

Premium dishwashing liquid’s estimated total cost ÷ Expected yield= Estimated unit cost per
liter
(750/14 = Unit cost PHP 53.60)

Now, since ABOIDishwashing Company wants to earn a 30 percent (30% or 0.30) mark-up on
sales of the premium dishwashing liquid. The company’s mark-up price is given by:

UC (Unit Cost)
Mark-up Price(MUP) = + –––———————————————
1-DMU (Desired Mark-up)

53.60
Mark-up Price(MUP) = + –––———————————————
1 – .30

Mark-up Price(MUP) = PHP 76.57 or PHP 77

By using the same formula, the table below shows the application of the pricing strategy for the
330 ml and 1 gallon options.

330 ml Unit Cost Desired Mark-up Mark-up Price or

Selling Price
Regular Dishwashing PHP 15.33 27% PHP 21
Liquids
Premium Dishwashing PHP 17.87 32% PHP 26.27 or 26
Liquid

1 gallon or 4.3 liters Unit Cost Desired Mark-up Mark-up Price or

Selling Price
Regular Dishwashing PHP 199.33 24% PHP 262.28 or 262
Liquids

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 Premium Dishwashing PHP 232.87 29% PHP 327.99 or 328
Liquid

Therefore, the more dishwashing liquid capacity the customers purchase, the lesser the selling
price they pay. For instance, they can save PHP 2 when they buy a 1 liter regular dishwashing liquid
than purchasing three 330 ml dishwashing liquids and they can save PHP 3 when they buy the 1
gallon instead of the 4 liters and 300 ml options.

9.3.1 PROFIT MARGIN

Profit margin is the percentage of revenue that represents a company’s profit after accounting for
all expenses. It is a commonly used financial metric that shows how efficiently a company is able to
convert its sales into profits.

 Premium Dishwashing Liquid Profit Margin

ABOIDishwashing Company sells its premium dishwashing liquid’s 1 liter bottles for PHP 77
each. The cost to produce each bottle is PHP 54, which includes the cost of materials, labor and
transportation, and equipment and tools. Therefore, the profit per bottle is PHP 23.
To calculate the profit margin, we need to divide the profit by the revenue and multiply the result
by 100% to get a percentage. In this case, the profit margin would be:

Profit margin = (Profit ÷ Revenue) x 100

Profit margin = (23 ÷ 77) x 100
Profit margin = 0.2987 × 100
Profit margin = 29.87%

This means that for every PHP 77 in sales revenue of 1 liter premium dishwashing liquid,
ABOIDishwashing Company is able to earn PHP 23 in profit. The profit margin of 29.87% indicates
that the company is operating efficiently and generating a healthy profit relative to its revenue.

 Regular Dishwashing Liquid Profit Margin

ABOIDishwashing Company sells its regular dishwashing liquids' 1 liter bottles for PHP 61
each. The cost to produce each bottle is PHP 46, which includes the cost of materials, labor and
transportation, and equipment and tools. Therefore, the profit per bottle is PHP 15.

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 To calculate the profit margin, we need to divide the profit by the revenue and multiply the result
by 100% to get a percentage. In this case, the profit margin would be:

Profit margin = (Profit ÷ Revenue) x 100

Profit margin = (15 ÷ 61) x 100
Profit margin = 0.2459 × 100
Profit margin = 24.59%

This means that for every PHP 77 in sales revenue of 1 liter regular dishwashing liquids,
ABOIDishwashing Company is able to earn PHP 15 in profit. The profit margin of 24.59% indicates
that the company is operating efficiently and generating a healthy profit relative to its revenue.

9.4 Promotion

The company’s comprehensive promotion strategy aims to build brand awareness and drive
sales. The key promotional activities of ABOIDishwashing Company include:

 Multi-Channel Advertising: Engage customers through targeted advertising campaigns

across various channels, print media, online platforms, and social media. Highlighting the
effectiveness of the products in cutting through grease while showcasing their eco-friendly
attributes.

 Partnerships: To boost their reputation and dedication to sustainability, the firm consider
seeking partnerships with grocery shops, sari-sari stores, small restaurants, and school. The
school’s cooking classes, for example, that coincide with their brand values. The company
attempts to leverage these potential collaborations in order to generate co-branded content and
promotions that reach a larger audience.

 Online Presence: Maintain an interactive social media profiles to provide product

information, cleaning tips, and engage with customers through discounts, giveaways, and
user-generated content.

 Point-of-Purchase Displays: Create eye-catching packaging labels that highlight the

products’ features, benefits, and eco-friendly characteristics.

9.5 PEOPLE

ABOIDishwashing Company recognizes that the success of the business depends on the people
involved, both internally and externally. The people-focused initiatives include:

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  Passionate and Driven Workforce: The owners are all ABM students and are business-
minded undergraduates who lack extreme business expertise but are highly devoted to make
their small dishwashing liquid manufacturing business a huge success. Even though the
owners’ shortcomings is evident the most of every opportunity to learn and develop their
knowledge and skills in manufacturing, quality control, marketing, and customer support to
ensure great goods and services are delivered.

 Customer Support: A responsive customer support that is competent, courteous, and

dedicated to quickly answering customer questions, problems, and complaints is implemented
and practiced by the company.

 Supplier Relationships: The company is doing its best to form solid alliances with
dependable suppliers that supply high-quality raw materials, assuring the consistency and
perfection of the goods.

 Collaboration: Encourages the owners/partners to exchange ideas, participate in decision-

making processes, and continually enhance the goods and operations in a collaborative work
environment.

9.6 PACKAGING

The packaging of ABOIDishwashing Company incorporates various elements that contribute to

its attractiveness and informative nature, reflecting the brand identity and product qualities. It
includes:

 Branding and Logo: The company logo, brand name, and tagline are prominently displayed
on all packaging, establishing brand recognition among consumers.

 Product Information: Clear and concise usage instructions, ingredient details, and safety
precautions are presented on the packaging, assuring customers of the product’s quality and
safety.

 Sustainable Packaging: The company utilizes recycled and reused plastic bottles, caps, and
labels, emphasizing its commitment to environmental responsibility and sustainability. The
packaging are also recyclable.

 Eye-Catching Design: The packaging employs visually appealing graphics, vibrant colors,
and concise product descriptions that highlight the features and benefits of the dishwashing
liquids. This design strategy helps the products stand out on store shelves.

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9.7 POSITIONING

ABOIDishwashing Company aims to position itself as a leading provider of high-quality

dishwashing liquids that prioritize effectiveness, eco-friendliness, and customer satisfaction. The
positioning strategy includes the following elements:

 Quality and Performance: The company emphasizes the superior cleaning power of its
dishwashing liquids, highlighting their ability to effortlessly remove grease and food residues,
resulting in spotless and shiny dishes.

 Environmental Responsibility: ABOIDishwashing Company showcases its commitment to

sustainability and eco-consciousness by emphasizing the use of harmless ingredients and
recyclable packaging as the company uses reused and recycled plastic bottles. This appeals to
environmentally conscious consumers.

 Customer-Centric Approach: The brand positions itself as one that deeply understands and
caters to customers’ needs. It achieves this by providing gentle and skin-friendly formulas, a
range of fragrance options, and convenient packaging sizes to suit different requirements.

 Expertise and Trust: ABOIDishwashing Company establishes itself as an industry expert by

sharing valuable cleaning tips, educational content, and engaging with customers. This
approach helps build trust and credibility among consumers.

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