Saiko Final

Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS PROVINCE
PANTALAN SENIOR HIGH SCHOOL
Nasugbu, Batangas
SAIKO HALO-HALO
A Business Plan presented to the Department of ACCOUNTANCY, BUSINESS, AND MANAGEMENT

(ABM) Strand
In partial fulfillment of the Requirements in Business Enterprise Simulation

Collaborated with the Subject Entrepreneurship
Submitted to:
RUPERTA B. GONZALES, MBA
Business Enterprise Simulation Adviser
LANI D. MANALO
Entrepreneurship Adviser
Noted by:
JANET G. APOLINAR, PhD
Principal II
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vV Address: Brgy. Pantalan Nasugbu, Batangas, 4231, Batangas Province
Contact Number: 0967-349-3173/ 0977-257-2867
E-mail: Address: shspantalan2016@gmail.com
Facebook Page: DepEd Tayo Pantalan SHS- Batangas Province
SUBMITTED BY:
GROUP 2
Encinarez, Leonard F.
Guillero, Cid Gabriel T.
Guillero, Cid Nathaniel T.
Legaspi, Iann L.
Sanchez, Little Jed M.
Sosa, Sean Mark W.
Francisco, Angela L.
Innumerable, Irish Rio L.
La Torre, Cristine Jazhiel
Medrano, Denise Ashley P.
Trijo, Andrea M.
Vasquez, Janna Paula P.
SY 2022-2023
II
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APPROVAL SHEET
This business plan entitled “SAIKO HALO-HALO” prepared and submitted by Saiko Company from
ABM Coz in partial fulfillment of the requirements in Business Enterprise Simulation has been examined and is
recommended for approval and acceptance.
RUPERTA B. GONZALES LANI D. MANALO
Business Enterprise Stimulation Adviser Entrepreneurship Adviser
Accepted and approved in partial fulfillment of the requirements for the course Business Enterprise
Simulation in collaboration with the subject Entrepreneurship.
SHERYL JOY DAVID ROMUEL NOVENO VIGETTE CAISIP
Panel Member Panel Member Panel Member
III
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ACKNOWLEDGEMENT
This business plan would not have been created without the guidance and help of the people who
contributed their knowledge and expertise in the preparation and completion of this plan. The proponents want
to express their deepest gratitude to the following individuals for the unconditional support and assistance
throughout the completion of this study.
First and foremost, the proponents would like to express their sincerest gratitude to our Almighty God
for his grace, guidance, and love, and as the source of knowledge and power to concept this study. The
proponents offer the success of this business plan to him.
To Business Enterprise Simulation adviser, Ma'am Ruperta Gonzales, MBA, who shared her knowledge
and assistance in making this business plan successful. Her way of teaching really motivated the proponents in
understanding the way of making a business plan and for enhancing the critical thinking of the proponents to
improve this business plan.
To our former Practical Research II adviser, Sir Romuel Noveno, for his continuous support, guidance,
and encouragement for the best outcome of this business plan.
To the panelists of the business proposal - Ma'am Ruperta Gonzales, Ma'am Lani Manalo, Ma'am Sheryl
Joy David, Ma’am Vigette Caisip, and Sir Romuel Noveno for their analysis and for the contribution of
knowledge that helped the proponents to finish this business plan.
To the parents of the proponents, for their moral support and financial assistance for the completion of
this business plan.
To the Grade 12 of ABM Department S.Y. 2022-2023, for their cooperation and time in answering the
questionnaires. Thank you very much.
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TABLE OF CONTENTS
TITLE PAGE ......................................................................................................................I
APPROVAL SHEET...........................................................................................................III
ACKNOWLEDGEMENTS.................................................................................................IV
TABLE OF CONTENTS ...................................................................................................V
CHAPTER I: PROJECT SUMMARY
1.1 Name of the Business........................................................................................1
1.2 Goal of the Business..........................................................................................1
1.3 Location of the Business4.................................................................................1
1.4 Brief description of the Business.......................................................................2

1.5 Objectives of the Study......................................................................................2
1.6 Scope and Limitation.........................................................................................3
CHAPTER II: MARKETING ASPECT

2.2 Market Description............................................................................................5
2.3 Mission..............................................................................................................5
2.4 Vision.................................................................................................................6
2.5 Values................................................................................................................6
2.6 Methodology ……………………………………………………….………….6

V
2.7 Historical Demand.............................................................................................7
2.8 Projected Demand...............................................................................................8
2.9 Historical Supply 8
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2.10 Projected Supply..............................................................................................9
2.11 Demand Supply Gap........................................................................................9
2.12 Market Share....................................................................................................11
2.13 Marketing Plan................................................................................................12
2.14 Marketing Strategies........................................................................................13
2.15 Target Market..................................................................................................15
2.16 Advertising Materials......................................................................................15
2.17 Map of the Business Location.........................................................................17
CHAPTER III: MANAGEMENT ASPECT

3.2 Management Description ..................................................................................19
3.3 Process of Securing Licenses and Permits........................................................19
3.4 Form of Business Organization.........................................................................20
3.5 Organizational Structure ...................................................................................21
3.6 Duties and Responsibilities of the Personnel....................................................22
3.7 Qualifications of Personnel...............................................................................24
3.8 Hiring Process and its Requirements.................................................................24
VI
3.9 Salary Compensation.........................................................................................26
3.10 Schedule of Salaries.........................................................................................27
3.11 Employer/Employee Schedule .......................................................................27
3.12 Gantt Chart......................................................................................................28
CHAPTER IV: TECHNICAL ASPECT
4.2 Technical Description........................................................................................29
4.3 Main Product Offered........................................................................................30
4.4 Pictures of Equipment.......................................................................................30
4.5 Pictures of Furniture and Fixtures.....................................................................31

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4.6 Pictures of Materials..........................................................................................31
4.7 Pictures of Maintenance Supply........................................................................32
4.8 Pictures of Sanitary Supply...............................................................................32
4.9 Quantity and Prices of Machinery and Equipment............................................33
4.10 Quantity and Prices of Furniture and Fixtures.................................................33
4.11 Quantity and Prices of Maintenance Supplies.................................................33
4.12 Quantity and Prices of Sanitary Supplies........................................................34
4.13 Quantity and Prices of Material.......................................................................34
4.14 Utility Consumption........................................................................................35
4.15 Floor Plan........................................................................................................36
CHAPTER V: FINANCIAL ASPECT

VII
5.2 Financial Description.........................................................................................37
5.3 Financial Assumptions......................................................................................39
5.4 Project Financing...............................................................................................41
5.5 Financial Statement...........................................................................................41
5.6 Projected Balance Sheet....................................................................................41
5.7 Projected Income Statement..............................................................................43
5.8 Projected Cash Flow Statement.........................................................................44
CHAPTER VI: SOCIO-ECONOMIC ASPECT

6.2 To the Customers...............................................................................................46

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6.3 To the Community.............................................................................................46
6.4 To the Government............................................................................................47
6.5 To the Employers/Employees............................................................................47
6.6 To the Environment...........................................................................................47
BIBLIOGRAPHY .............................................................................................................48
APPENDICES....................................................................................................................49
Narrative Report.......................................................................................................50
Documentation .........................................................................................................76
Curriculum Vitae......................................................................................................78
CHAPTER I
VIII
PROJECT SUMMARY
1.1 Name of the Business
The name of the proponent’s business is Saiko Halo-Halo. It is a food company that offers popular
Filipino dessert, Halo-halo. This name comes from a Japanese word, "saiko" which means "the best" or "the
highest." As its meaning, Saiko Halo-Halo provides the best Halo-Halo in town. The name is catchy and
descriptive, immediately conveying to customers what they can expect from the business. The business would
be under the Saiko Company.
1.2 Goal of the Business
The goal of Saiko Halo-Halo is to offer a Filipino desert that is affordable yet the quality is promising.
To bring refreshment and uplift an individual's mood. Our goal is for consumers to enjoy the simplest but
incredibly delicious halo-halo in town at an cheap price.
1.3 Location of the Business

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The business will be located at Pantalan Senior High School. This school is located at Barangay
Pantalan, Nasugbu, Batangas. Municipal Hall of Nasugbu is a great landmark for our business since most
people know this location. It is two kilometers and two hundred meters away from the business location via R.
Vasquez Street. The business location is 8 minutes away from the landmark when using a vehicle. However, it
will take 27 minutes of walk when walking. The selling area of the business will be inside of Pantalan Senior
High School.
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1.4 Brief description of the Business
The “Halo-Halo” is a Tagalog term that means “mixed together”. The company name highlights the
diverse range of ingredients that customers can enjoy at Saiko Halo-halo.Atn Saiko Company, we strive to
create a welcoming and inclusive environment where customers can recommend the halo-halo while enjoying
the products with friends and loved ones. Our commitment to quality is reflected in every aspect of our
business, from the fresh ingredients used in our dishes to the exceptional customer service we provide.
Saiko Halo-Halo is a unique and exciting company that offers delicious halo-halo. The cocompany’s
commitment to quality, innovation, and customer satisfaction is poised for continued success in the dessert and
snack market.
1.5 Objectives of the Study
This study aims to achieve the following goals:
 To find the demographic profile of the prospective customer.
 To know the market trends.

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 To describe the purchasing behavior.
 To comprehend the strength, weaknesses, opportunities, and threats of the product.
 To understand the strategies for selling the product.
1.6 Scope and Limitation 2
This business plan is conducted primarily for the purpose of identifying the competitive edge of Saiko
Halo-halo. This business offers a popular dessert establishment that caters to customers during the summer
season.
However, the success of the business depends on various factors, such as the availability of ingredients,
the location, and the marketing strategies implemented by the owner. Given these challenges, the main purpose
of this study is to provide valuable information on how the Saiko Halo-halo business can earn a profit during
the upcoming summer season.
To achieve this goal, the researchers will connect the issues that affect the Halo-halo business. By
identifying these issues, the researchers will be able to create a comprehensive business plan that aims to
address the challenges and promote the success of the business. Moreover, the researchers will identify effective
strategies for small business enterprises in the middle of summer. Through this study, small business owners
can gain valuable insights and apply these strategies to their own businesses.
The study will consider the owner's personal information, such as their name (optional), gender, age, and
barangay. This information will help the researchers understand the demographics of the owners and how it

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may impact their business decisions. For instance, the age of the owner may influence their marketing strategies
and target audience.
The researchers have no limit in this study, which means that they will gather as much data as possible
to create a comprehensive business plan. The study will be offered in Barangay Pantalan, Nasugbu, Batangas
this summer, where the Saiko Halo-halo business is located. Each of the respondents will be given a chance to
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answer a questionnaire, which will cover various topics such as the owner's marketing strategies, pricing, and
customer satisfaction. By collecting data from the respondents, the researchers will be able to gain valuable
insights and create a comprehensive business plan that aims to promote the success of the Saiko Halo-halo
business.

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CHAPTER II
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MARKETING ASPECT
2.1 Objective of the Study
 To differentiate the demographic profile of the prospect customer.
 To understand market trends.
 To pinpoint the purchasing behavior.
 To know the strength, weaknesses, opportunities, and threats of the product.
 To discover the strategies in selling the product.
2.2 Market Description
Saiko Halo-halo will be one of the top-selling halo-halo brand in Nasugbu, Batangas. It will be located
inside Pantalan Senior High School with 2,353 students currently enrolled for the school year 2022-2023. It
consists of 1,307 Grade 11 students and 1,046 Grade 12 students.
2.3 Vision

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To be the ultimate and top brand Halo-Halo producer in the Philippines. We aim to become a beloved
and trusted company that offer great dessert, great service, and great value.
2.4 Mission
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To serve the popular Filipino dessert with more ingredients and affordable prices. We always look for
ways to enhance every part of the business so that customers will remain happy and satisfied.
2.5 Values
Our values are Quality, Excellence, Passion, and Customer Satisfaction.
2.6 Methodology
The proponents used Survey Questionnaire for data gathering via digital online and through face to face.
A questionnaire is a research instrument that consists of a set of questions for the purpose of gathering
information from respondents through survey or statistical study. A research questionnaire is typically a mix of
close-ended questions and open-ended questions. The respondents are the students of Pantalan Senior High
School to determine the customers preferences regarding to the product.
To sum up the computation that we used, simple random sampling of Slovin’s Formula. Slovin’s is
written as:
n= N / (1+Ne2)

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Where:
n= the number of samples
N=the total population.
e= margin of error 6
This estimated total of 148 students, and it is divided into 3 different sections. ABM Noveno, ABM Coz,
and ABM Gonzales. The researchers surveyed 39 out of 54 students in ABM Gonzales, 34 out of 46 students in
ABM Noveno and 36 out of 48 students in ABM Coz, with a total of 109 respondents.
The researchers agreed to have questionnaires as the main tool for gathering pertinent information, as it
is very easy and reliable. By this method, the researchers will be able to determine demand of the product.
2.7 Historical Demand
https://steemit.com/philippines/@elijahdarling/halo-halo-in-demand-during-sunny-days
Table 2.7.1
Historical Demand
YEAR TOTAL DEMAND
2018 3,901
2019 4,557
2020 5,346
2021 5,951
2022 6,492

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Table 2.7.1 shows the historical demand of halo-halo for the past five (5) years. Based on the table, the
demand of halo-halo during 2022 was 6,492 slightly higher than the demand of 2021 that is 5,951.
2.8 Projected Demand

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Table 2.7.2
Projected Demand
YEAR PROJECTED DEMAND
2018 7,033
2019 7,544
2020 8,115
2021 8,656
2022 9,197
Table 2.7.2 shows the projected demand of halo-halo for the next five (5) years.
Based on the table, the demand of halo-halo for the current year, 2023, is 7,033. After 4 years, it is
expected to have a 9,197 demand for halo-halo
2.9 Historical Supply
https://www.philstar.com/business/business-as-usual/2004/04/12/245894/halo-halo-economics
Table 2.9.3
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Historical Supply
YEAR HISTORICAL SUPPLY
2018 3,406
2019 4,325
2020 8 5,105
2021 5,764
2022 6,255
Table 2.9.3 shows the historical supply of halo-halo for the past five (5) years. Based on the table, the
supply of halo-halo last year was 6,255. On the other hand, the lowest number of halo-halo supply happened
during the year of 2018 with only 3,406 supply of halo-halo.
2.10 Projected Supply

Table 2.4
Projected Supply
YEAR PROJECTED SUPPLY
2023 6,796
2024 7,337
2025 7,878
2026 8,419
2027 8,960
Table 2.4 shows the projected supply of halo-halo for next past five (5) years.
According to the table, the projected halo-halo supply is 6,796. Meanwhile, there will be 8,960 supply
of halo-halo for the year 2027.
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2.11 Demand Supply Gap
Table 2.11
Demand and9 Supply Gap Analysis
Demand Gap Supply
Year Peso Quantity Peso Year Peso Quantity
2018 78,020 3,901 9,400 2018 68,120 3,406
2019 91,140 4,557 4,640 2019 86,500 4,325
2020 106,920 5,346 4,820 2020 102,100 5,105
2021 119,020 5,951 3,740 2021 115,280 5,764
2022 129,840 6,492 4,740 2022 125,100 6,255
Demand and Supply analysis is the study on how buyers and sellers interact to determine transaction
prices and quantities. The implemented demand and supply analysis help the researchers found out about the
possible competitors of the business and the consumer’s possible numbers. Both of these
factors are considered into analyzing the movement of supply and demand in the market. Based on the demand
analysis, it is shown that the demand for halo-halo is dramatically increasing. It asserts that this

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product is still popular and will continue be. It is known that an increase in demand will result to a raise of
price..
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On the supply side, an increase in supply will force the price downward while the reduction in supply
will raise the price upward. It is further concluded that the supplies will not meet the sufficient needs in creating
halo-halo.
2.12 Market Share
Figure 2.1 Market Share
According to the chart, Saiko Halo-halo has a market share of 12.7%, fourth among its top competitors.
Mang Inasal’sHalo-halo got the highest market share of 36.4%. Ceiling Halo-halo got a market share of 25.5%,
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making it the second on the list. Meanwhile, Tambayan ni Khaman has 18.2% market share. Ben’s Halo-halo,
on the other hand, got the lowest market share of 7.3%.
2.13 Marketing Plan
A marketing plan for a halo-halo product involves identifying the target demographic and finding unique
flavor that meet their interests. An effective marketing campaign involves consistent promotion with mailings
and flyers. These strategies can also help to our marketing plan.
1.Offer customizable halo-halo options- allowing 10

customers to choose their own toppings and combinations will
give them a unique experience and allows them to tailor their halo-halo to their specific preferences.
2. Partner with local restaurants or stores - collaborating with other businesses in the community to offer
a special halo-halo dessert can help to attract new customers and create a buzz around the product.
3. Use social media effectively- using social media platforms to showcase the unique flavors of the halo-
halo and offer exclusive discounts to followers, and help to engage with the audience and create an online
community around the product.
4. Attend local events and festivals- attending local events and festivals to showcase the product and
offer free samples to attract new customers. This can also create brand awareness and help the business to
become a staple in the community.
5. Offer loyalty programs- offering a loyalty program for repeat customers to incentivise them to keep
coming back. This can be in the form of a free halo-halo after a certain number of purchases or a discount on
their next purchase.

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6. Have a wisdom thoughts card- incorporating wisdom thoughts cards into our marketing strategy can
lead to a rise in our customer base. Distributing these cards can enhance our customers' self-esteem, and can
result in a positive impact on their day.
7. Referral marketing campaign - this marketing tactic involves utilizing satisfied customer
recommendations and referrals to promote a business. This campaign could be useful for a halo-halo business to
raise brand recognition, draw in new customers, and maintain established ones.
2.14 Marketing Strategy
A. Product
Youth of today are fond of eating sweet snacks. This will serve as the competitive advantage of
our business to enable to penetrate the market. Since Saiko Halo-Halo is at its starting point, it aims to
create a name or to be the pioneer in delivering flavorsome Halo-Halo dessert to its target market by
making sure to give delight to customers. The core product of the business which is Halo-Halo is made
with more than eleven (11) nutritious and delicious ingredients which are mostly homemade.
To add more satisfaction to customers, Saiko Halo-Halo presents an additional toppings of
ingredients like ice cream, leche flan, mango and ube. Saiko Halo-Halo offers a free delivery within the
area with a minimum of ten (10) orders. As for those customers from different municipality who also
wants to experience the taste of exceptional Halo-Halo, Summer’s Halo-Halo also offers a delivery of
freshly packed ingredients of Halo-Halo, all they have to do is add shaved or crushed ice and enjoy. The
proponents also wants to emphasize the importance of aesthetics, appearance and food preparation to
enable to attract customers as well as to achieve customers delight through safe and quality products.
vV 13
Address: Brgy. Pantalan Nasugbu, Batangas, 4231, Batangas Province
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B. Place
Saiko Halo-halo will be located inside Pantalan Senior High School. It is considered to be a
strategic location for a business because of high number of potential consumers. Though our scope is
within the school's vicinity there's a possibility that people near the school can also be our customers.
The location of the business will be accessible enough to meet the needs of our target market.
Moreover, the place is also near Nasugbu Public Market, groceries and other super markets where we
can have easy access regarding the raw materials that we will be needed in regular operations and even
on emergency operation.
C. Pricing
The business will use the Cost-plus pricing strategy to calculate for the price of halo-halo. The
price will be set based on the production cost, including both direct and indirect cost at our projected
sales volume, and our standard mark-up. Our product is competitively priced and is very affordable for
consumers to buy. Taking into account the extreme health benefits our product can offer, we are very
sure that their money will be worth spending on consuming our product and making it as a staple on
their healthy diet. In order to set the price of our products, the proponents used the computation below:
Purchase Cost + Operating Cost+ mark-up-Selling Cost
2.15 Target market

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It is very limited when it comes to market because it is located inside the school, which means that the
possible market size of the cafe will depend on the enrollment population of Pantalan Senior High School.
However, it is a somewhat good location because competitors are also limited and there is a very high profit
margin due to low overhead expenses. Employees and senior high school students are potential targets since
they are the most active market for halo-halo; therefore, the target markets are the following:
-Students
- Academic Faculties
- Other employees
-Visitors
- People near the school
2.16 Advertising Materials
In order to succeed in achieving our business objectives, Saiko Halo-halo need to advertise what the
business is all about and what can it offer. These are the strategies we have provided:
• Print ads/Posters/Tarpaulins
To raise awareness about our brand, Saiko Halo-halo will post print ads, posters and tarpaulins
on places and spots within and outside the school. We will make sure to post it in places to where our
target customers most likely be and places with large potential consumers to attract them on buying our
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product.

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•Social Media
We are now living in the modern16world and surfing to the internet is one of the easiest ways to
have quick access. The proponents will be using social media in order to reach wider range of possible
customers. Since most people are active on social medias especially on Facebook and Instagram, Saiko
Halo-halo will post photos and videos on its Facebook Page and Instagram account to keep the
customers updated and to reach more audience or potential customers. It will also provide good
communication relationship in ways that, we will be giving information and they will be giving
comments and suggestions for product improvements and other concerns.
2.17 Map of the Business Location

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CHAPTER III
MANAGEMENT ASPECT
3.1 Objective of the Study
Management aspect refers to the different elements and practices that a business owner must take into
consideration to run a successful business. This includes various aspects such as planning, organizing, staffing,
directing, and controlling the different business operations. It is crucial to focus on management aspects because
it helps ensure that all the aspects of the business are aligned and working towards the common goal of success.

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Saiko halo-halo business proper management aspects are essential to ensure that the business can provide high-
quality products, excellent customer service, and remain profitable.
These are the objectives of our study:
 To perform a proper management practice that can help ensure the quality of your halo-halo is
consistent.
 To have an effective staff management who will hire the right staff and providing them with the
necessary training can help ensure them to be motivated and productive.
 To practice efficient resources allocation to help on ensuring the resources of our business.
 To maintain balance between the stock levels of ingredients and toppings to prevent with proper
storage, monitoring of expiration dates, and rotation of inventory are implemented.
 To create a budget, monitoring expenses, tracking income, and managing cash flow.
 To provide an excellent customer service that essential in a competitive market and ensuring that
our staff is well-trained, polite, and attentive to customers' needs.
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3.2 Management Description
Saiko halo-halo business management involves various aspects that contribute to its success. These
include developing a unique concept and menu that caters to the target market, choosing an accessible location

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with sufficient foot traffic, and equipping the facilities with the necessary equipment. It is essential to recruit
and train employees who can make halo-halo consistently while providing excellent customer service.
Proper inventory management, effective marketing and promotion strategies, and adequate financial
management are also crucial for a halo-halo business. This involves maintaining the right balance between stock
levels of ingredients and toppings, implementing marketing strategies to attract customers, and managing
expenses and cash flow to ensure profitability. Providing excellent customer service is crucial to retain
customers and establish a loyal customer base.
3.3 Process of Securing Licenses and Permits
Securing the necessary licenses and permits is an important step in starting and operating a business to
ensure compliance with legal requirements, protect public health and safety, increase credibility and trust,
access funding and partnerships, and avoid legal issues that can result in fines, legal action, or closure of the
business, which can damage the reputation of the business and result in financial losses.
Failure to secure the necessary licenses and permits can result in the business being in violation of
laws and regulations, which can lead to penalties, fines, or legal action. Additionally, securing the necessary
licenses and permits can demonstrate to customers, suppliers, investors, and partners that the business is
committed to complying with regulations and standards, which can increase the credibility and trustworthiness
of the business.
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The Process of securing licenses and permits includes the following steps:
1. Prepare the required documents for SEC Registration
2. Obtain a Certificate of Registration with the SEC
3. Get Barangay Clearance
4. Register the business and employees with the Social Security System (SSS)
5. Register with other government-mandated agencies
6. Obtain a Mayor's/Business Permit
7. Register with the Bureau of International Revenue (BIR)
3.4 Form of Business Organization
Saiko Company is a partnership form of business organization for several reasons. First, partnerships
can offer more flexibility and fewer regulations than corporations, which can make it easier for our business to
operate and make decisions. Partnerships can allow for a shared workload and risk between partners, which can
make it easier to manage the business and reduce financial risk. Partnerships can also provide access to more
resources, such as additional capital or expertise, which can help the business grow and succeed. By combining
the strengths and resources of two or more partners, Saiko Halo-Halo can increase its chances of success.
Saiko Company choose partnership form of business organization because it will help with decision-
making and conflict resolution. Partnerships typically involve a shared decision-making process and require
partners to work together to resolve conflicts. This can help ensure that important decisions are made with the
input of all partners, which can lead to better outcomes for the business. Additionally, by requiring partners to
work together to resolve conflicts, partnerships can help prevent conflicts from escalating and damaging the
business. Establishing a
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partnership with clear roles, responsibilities, and decision-making processes, Saiko Halo-Halo can create a
strong foundation for success.
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3.5 Organizational Structure

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The Organizational Structure of Saiko Company
This is the organizational structure for the business. The top level compromises the Chief Executive
Officer. The positions reporting under are the Chef, Human Resource Manager, and Purchasing Manager.
Reporting under their positions are Staff, Marketing Specialists, and Cashier which all of them contributed to
the company.
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3.6 Duties and Responsibilities of the Personnel
Chief Executive Officer (CEO). The person responsible for managing the overall business, including
financial management, staffing, marketing, and operations. They may also be involved in menu planning,
pricing, and sourcing of ingredients. The CEO of a Saiko Halo-halo business is the person responsible on
creating policies and procedures that ensure the smooth running of the business. CEO must have strong
leadership skills and be able to make decisions that will impact the future of the business.
Chef. The chef is responsible for developing the menu, creating recipes, sourcing ingredients, and
overseeing food preparation. They may also supervise kitchen staff and ensure that food is cooked to the
appropriate temperature and presented attractively. Chefs must also have excellent time management skills to
ensure that dishes are prepared efficiently and on time. Additionally, chefs may be responsible for managing the
kitchen staff and ensuring that all food is prepared and served to a high standard.
Staff. Staffs are responsible for setting up the ingredients, taking customer orders, preparing desserts,
and serving it. They may also be responsible for clearing tables, cleaning the ingredients, and maintaining a
clean environment and organized work. They must have excellent time management skills and be able to work
efficiently to ensure that customers receive their orders in a timely manner. Additionally, they must follow strict
food safety regulations to prevent contamination and illness.
Cashier. The cashier is responsible for managing the point-of-sale system, handling cash, online
transactions, and providing customer service. They may also be responsible for reconciling the cash drawer and

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22
preparing daily sales reports. The cashier is responsible for managing customer transactions and ensuring that
all sales are accurately recorded. They are responsible for managing inventory levels and ordering supplies as
needed.
Marketing Specialist. The marketing specialist is responsible for creating and executing marketing
campaigns to attract and retain customers. This may include social media marketing, email marketing, print
advertising, and events promotion. They must have a strong understanding of the target market and be able to
use various marketing channels to reach customers effectively. Marketing specialists may also be responsible
for creating promotional materials, managing social media accounts, and analyzing the success of marketing
campaigns.
Human Resources Manager. The human resources manager is responsible for hiring and managing
employees, administering payroll and benefits, and ensuring compliance with labor laws and regulations. They
may also be responsible for creating employee training programs and managing employee schedules. They must
have excellent communication and interpersonal skills to effectively manage a diverse workforce. Additionally,
they may be responsible for developing policies related to employee benefits, compensation, and performance
management.
Purchasing Manager. The purchasing manager is responsible for sourcing and purchasing high-
quality ingredients for the business. They work closely with the chef to ensure that the ingredients meet the
business's quality standards and are delivered on time. They may also be responsible for maintaining
relationships with suppliers and researching new products and ingredients to add to the menu. They must have a
strong understanding of the quality standards required for food and beverage ingredients and be able to

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negotiate prices and terms with suppliers. Additionally, they may be responsible for managing inventory levels
and ensuring that all supplies are stored and labeled properly.
3.7 Qualification of Personnel
Personnel qualifications refer to the education, training, experience, and skills that individuals possess to
perform their job duties effectively. The specific qualifications required for each role in a business will vary
depending on the industry, company size, and job responsibilities. In Saiko Halo-halo company, personnel
qualifications includes:
1. Education.This refers to the level of formal education required for a particular role. For example, a
higher education degree may be required for management or specialized roles such as marketing,
finance, or HR.
2. Training. This refers to the specific skills and knowledge required to perform a particular job.
Training may be provided on the job or through formal training programs.
3. Experience. This refers to the amount of time an individual has spent working in a particular
industry or role. Experience may be required for more senior or specialized roles.
4. Skills. This refers to the specific abilities or competencies required to perform a particular job.
Examples of skills may include communication, problem-solving, or technical skills.
3.8 Hiring Process and its Recruitment

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The hiring process is the set of steps a company takes to identify, screen, interview, and select the most
qualified candidates for a job opening. The process typically begins with recruitment, which involves actively
seeking out and attracting potential candidates to apply for the job. Recruitment may involve various methods,
such as job postings on online job boards, social media recruitment, employee referrals, or working with
recruitment agencies.
24
Once candidates have applied, the screening process begins. This typically involves reviewing resumes and
cover letters to determine which candidates meet the basic qualifications for the job. From there, the most
qualified candidates are selected for an interview. During the interview process, candidates may be asked a
range of questions to determine their skills, experience, and fit for the role and the company culture. This may
involve behavioral-based interview questions, skills assessments, and reference checks.
Finally, once the best candidate has been identified, a job offer is extended. This typically includes a
discussion of compensation and benefits, as well as any other terms and conditions of employment. The
candidate may also be required to undergo a background check or drug test before being officially hired.
Here are the Saiko Halo-halo company hiring process and recruitment:
1. Identify the need for hiring. Determine the need for a new position, whether it is due to business
growth, employee turnover, or other reasons.
2. Create a job description. Develop a job description that outlines the key responsibilities, required
skills and qualifications, and other important details about the position.

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3. Post the job. Advertise the job opening using various channels, such as job boards, social media,
and referrals.
4. Screen resumes. Review the resumes and cover letters of the applicants to identify those who meet
the qualifications for the job.
5. Conduct initial phone screenings. Conduct phone interviews to narrow down the list of candidates
who will be invited for an in-person interview.
6. Schedule in-person interviews. Invite the most qualified candidates for an in-person interview,
which may involve one or multiple rounds.
7. Conduct interviews. Conduct structured

25 interviews, which may include behavioural or situational-
based questions to assess the candidate's skills, experience, and fit.
8. Check references. Check the candidate's references to verify their work history and performance.
9. Make an offer. Extend a job offer to the selected candidate, which includes the salary, benefits, and
other terms and conditions of employment.
10. Onboard the new employee. Prepare for the new employee's arrival by completing all necessary
paperwork, setting up their workstation, and providing training and orientation
3.9 Salary Compensation

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Position/ Job Year 1 Year 2 Year 3 Year 4 Year 5
Title
CEO 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 Table

3.9.1 Salary
Chef 20,000 25,000 30,000 35,000 40,000
HR 30,000 35,000 40,000 45,000 50,000
Purchasing 30,000 35,000 40,000 45,000 50,000

Manager
Marketing 20,000 25,000 30,000 35,000 40,000

Specialist
Cashier 10,000 11,000 12,000 13,000 14,000
Staff 10,000 11,000 12,000 13,000 14,000
Compensation of Employees and Employer
The salary compensation of Saiko Halo-halo Company is showed on figure 3.9.1. The table contains
annual compensation of every position in the company. It is based on Department of Labor and Employment
(DOLE).

26
3.10 Schedule of Salaries

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Position Basic Basic Withholding Monthly Annual 13th Total Annual
Monthly Annual Tax Contributions Contributions Month Pay
Pay Pay Pay
CEO 100,000 1,200,0 200,000 5,000 60,000 100,000 1,360,000

00
Chef 25,000 300,000 40,000 1,000 12,000 25,000 337,000
HR 35,000 360,000 48,000 1,200 14,400 30,000 395,600
Purchasing 30,000 360,000 48,000 1,200 14,400 30,000 395,600
Manager
Marketing 20,000 240,000 32,000 800 9,600 20,000 302,400
Specialist
Cashier 15,000 180,000 24,000 600 7,200 15,000 229,800
Staff 12,000 144,000 19,200 480 5,760 12,000 182,240
Table 3.10.1 Schedule of Salaries
The Schedule of Salaries of the employee and employer of Saiko Halo-halo company is shown in figure
3.10.1. This table contains the basic monthly and annual pay, tax, and contributions. It is based on DOLE.
3.11 Employer/Employee Schedule
Monday - 12:00 PM 1:00PM 2:00PM 3:00PM 4:00PM 5:00PM 6:00PM

Friday

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Jed CEO working working
Cristine Chef working working working working working working
Aiann HR working working
Sean Purchasing working working

Manager
Nathaniel Marketing working working working working working

Specialist
Gabriel Marketing working working working working working

Specialist
Denise Cashier working working working working working working
Janna Staff working working working working working working
Irish Staff working working working working working working
Andrea Staff working working working working working working
Angela Staff working working working working working Working
Leonard Staff working working working working working Working
Table 3.11.1 Working Schedule of Employee and Employer
In table 3.11.1, the employee/employer schedule of Saiko Halo-halo company is showed. It contains the
daily and time schedule from Monday-Friday and 12:00-6:00 PM.

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3.12 Gantt Chart
Activities April June July August September
Feasibility Study
Putiing up Equity
Registration
Location
approval
Canvassing and
Procurement of
Equipment
Canvassing and
Purchasing of
Raw Materials
Training of
Employees
Promotional
Campaign
Start Operation
Table 3.12.1 Gantt Chart of Saiko Company
In figure 3.12.1, the Saiko Halo-halo company gantt chart is showed. It contains the activities of
the company from April to August.
vV Address: Brgy. Pantalan Nasugbu, Batangas,

28 4231, Batangas Province
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CHAPTER IV
TECHNICAL ASPECT
4.1. Objectives of the Study
This chapter's goal is to talk about a business plan's technical components. It provides information on the
product's applications, service, description, production method, time required to make the product, machinery
and equipment required to make the product, raw materials to be utilized, and utilities necessary to maintain the
Saiko halo halo's proper operation.
 To describe technical aspects of the business;
 To provide picture of equipments, utensils, sanitary supply, and maintenance supply;
 To know the quantity and prices of equipments and supplies;
 To implement hygiene and safety on proper food handling.
4.2. Technical Description
Saiko halo halo's products are Halo halo. First of all, halo-halo is a good source of vitamins and
minerals. Several fruits, such as bananas, jackfruit, and nata, which are high in vitamins A and C, potassium,
and fiber, are frequently added as toppings. A good quantity of protein, iron, and calcium can also be found in

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the sweet beans and jellies. On the other hand, the milk and ice are a rich source of calcium and can enhance
bone health.
Second, halo-halo is a fantastic approach to maintain fluid balance. It might be challenging to consume
enough water to stay hydrated on hot summer days. Halo-halo is a tasty and energizing way to stay hydrated
while cooling off. The fruit and beans contribute more water content, and the milk and shaved ice mixture can
aid in rehydrating the body.
Halo-halo also serves as an energy source. Halo-halo is a great snack for people who need energy boost
because of the sugar it contains, which offers a quick source of energy. Halo-halo also contains complex carbs
from the beans and jellies that give you energy all day.
4.3 Main Product Offered
Saiko Halo-halo's main product is the Classic Halo-halo consist of a mixture of shaved ice, evaporated
milk, and various ingredients such as boiled sweet beans, nata de coco, sago, sweetened jackfruit, and gelatin.
4.4 Picture of Equipments
Cooler Ice Crusher Refrigerator

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4.5 Pictures of Furniture and Fixtures 30
Tables Chairs
4.6 Pictures of Utensils
Spoons Knife Disposable Cups Scissors
Tupperware Pot Laddle

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31
4.7 Pictures of Maintenance Supply
Apron Plastic Gloves Hairnet Trashcan
4.8 Pictures of Sanitary Supply
Facemask Alcohol
32
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4.9 Quantity and Prices of Machinery and Equipment
Quantity Equipments Prices
1 Piece Refrigerator P 4,769.00
1 Piece Cooler P 650.00
1 Piece Ice crusher P 1,150.00
4.10 Quantity and Prices of Furniture and Fixtures
Quantity Furniture Prices

1 piece Work Table P 1,600.00
5 Pieces Chairs P 250.00
4.11 Quantity and Prices of Maintenance Supplies
Quantity Maintenance Prices

Supplies
7 Pieces Apron P 385.00
100 pieces Plastic Gloves P 7.00 per piece

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50 Pieces Hair Net P 95.00
100 Pieces Garbage Bag P 93.00
4.12Quantity and Prices of Sanitary Supplies
Quantity Sanitary Supplies Prices
50 Pieces Surgical Mask P 36.00
1 Bottle Alcohol P 150.00
4.13 Quantity and Prices of Materials/Ingredients
Quantity Materials/ Prices

Ingredients
1 Bottle Beans P 70.00
1 Can Caramel P 80.00
1 can Evaporated Milk P 30.00
1 KG Gulaman P 40.00 per kilo
2 liters Ice cream P 70.00
1 Tupperware Leche Flan P 100.00
1Kg Mango P 120.00 per kilo

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34
1 Bottle Nata De Coco P 70.00
1Kg Sago P 40.00 per kilo
1 Block Ice P 20.00
1KG Banana P 90.00
1 Bottle Sweetened Jack fruit P 110.00
½ Kg Washed sugar P 42.00
1 Bottle Ube Halaya P 85.00
1 Pack Stick-O P 60.00
10 Pieces Cups P 35.00
4.14Materials Consumption
Our company Saiko Halo-Halo has a total material usage of Php10,340 for materials used in the
manufacture of our Halo-Halo.
35
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4.15 Floor Plan
36
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CHAPTER V
FINANCIAL ASPECT
The objective of this chapter is to show the financial details of the business that we are planning to put
up and to present the different kinds of financial statements such as the balance sheet, income statement, and
cash flow statement.
These are the objectives of our study:
 To analyze the financial performance of a company or organization.
 To identify and evaluate financial strategies for achieving specific goals.
 To develop financial strategies.
 To provide valuable insights into an organization’s financial performance and help decision-makers
make informed decisions about financial planning and investment strategies.
5.2 Financial Description
Members Capital Share % Share
Leonard Encinarez ₱30,000 8.3%
Cid Gabriel Guillero ₱30,000 8.3%
Cid Nathaniel Guillero ₱30,000 8.3%
Iann Legaspi ₱30,000 8.3%
Little Jed Sanchez ₱30,000 8.3%
vV 37
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Sean Mark Sosa ₱30,000 8.3%
Angela Francisco ₱30,000 8.3%
Irish Rio Inumerable ₱30,000 8.3%
Cristine Jazhiel La Torre ₱30,000 8.3%
Denise Ashley Medrano ₱30,000 8.3%
Andrea Trijo ₱30,000 8.3%
Janna Paula Vasquez ₱30,000 8.3%
Total ₱360,000 100%
Table 5.2.1 Capital Share of Each Member
To start a halo-halo business, one would need to consider the cost of ingredients,equipment, and labor.
The ingredients used in halo-halo can vary depending on the recipe and thedesired quality buttypically include
ice, sweetened beans, fruits, jelly, evaporated milk, and sugar. The cost of equipment, such as ice shavers,
blenders, and serving utensils, would also need to be factored in.
Other financial considerations for a halo-halo business include the cost of rent for a physical location,
utilities, permits and licenses, marketing and advertising, and salaries for employees. It is important to research
the market demand and competition in the area to determine the potential profitability of the business.
38
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5.3 Financial Assumptions
This section outlines the financial assumptions that Saiko Halo-Halo will utilize as a guide to handle the
financial concerns of the company.
Revenue (Or Sales) Assumptions:
1. We will sell 800 pieces of Saiko halo-halo in 1 month
2. Each month our sales will grow by 10%
3. Our business will grow by 150 customers each month
4. Increased advertising spending leading to a 20% increase in sales
Assets Assumption:
1. Equipment and supplies are needs to be purchased to start a business.
Funding (or Financing) Assumptions:
1. The₱360,000, start-up money needed to start and grow our business will come from our
personal funds.
2. The company will be able to secure funding at a reasonable cost, taking into account factors
such as interest rates, equity dilution, and other financing costs.
3. The investors will be interested in the company’s investment opportunity and will be willing
to provide funding that help our business to grow.
Operating Expenses Assumptions:
1. Our business will have monthly expenses of P 15,000.00.
2. Expenses will increase/ decrease each month by 10%.
39
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Personnel Expense Assumptions:
1. The company will offer different benefits packages based on employee level or tenure.
2. The company will also offer bonuses and incentives to motivate the employees and reward
them for their performance.
3. The company will also provide the cost of training and development programs, such as
seminars, workshops, and courses, to improve employees' skills and knowledge.
4. The CEO will be paid P 15, 000 per month.
5. The Chef, Human Resource36Manager, and Purchasing Manager will be paid P 13,000 per
month.
6. The Marketing Specialists and the cashier will be paid P 12,000 per month.
7. And lastly, the staff will be paid P 10,000 per month.
Accounts Receivable Assumptions:
1. Customers will be billed on a one-time-basis
2. It will take 1 to 3 days to receive payment from customers. However, some customers will pay
early, and some will pay on time.
Taxes Assumption:
1. Taxes will be paid every month.
Accounts payable Assumption:
1. It will take a month to pay the staff.
40
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5.4 Project Financing
The financial projection for the three financial statements such as the balance sheetstatement, income
statement, and cash flow statement are presented in this section.
5.5 Financial Statement
The financial statements for the Saiko Company products that have been proposed are addressed in this
chapter. A wide range of users can benefit from the information provided by financial statements.
5.6 Projected Balance Sheet
Saiko Halo-Halo
Projected Balance Sheet
For the year 2023-2027
2023 2024 2025 2026 2027
Assets
Current Assets
Cash 167,971 181,210 183,715 211,069 239,550
Accounts Receivable 5,100 5,904 6,567 7,117 7,539
Prepaid Expenses 4,806 5,513 5,170 5,998 5,682
Inventory 7,805 9,601 9,825 10,531 11,342
Total current assets 185,682 202,228 205,277 234,715 264,112
Property & Equipment 45,5000 42,350 40,145 38,602 37,521
3,850
vV 41
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Goodwill 3,580 3,460 3,910 3,870
Total Assets 234,762 248,038 249,332 277,187 305,483
Liabilities
Current Liabilities
Accounts Payable 3,902 4,800 4,912 5,265 5,671
Accrued expenses 1,320 1,541 1,662 1,865 1,899
Unearned revenue 1,540 1,560 1,853 1,952 1,724
Total current liabilities 6,762 7,901 8,427 9,082 9,294
Long-term debt 50,000 50,000 30,000 30,000 30,000
Other long-term liabilities 5,526 5,872 5,565 6,051 5,909
Total Liabilities 62,288 63,773 43,992 45,133 45,203
Owner’s Equity
Equity Capital 170,000 170,000 170,000 170,000 170,000
Retained Earnings 2,474 14,265 35,340 62,053 90,280
Owner’s Equity 172,474 184,265 205,340 232,053 260,280
Total Liabilities &Owner’s 234,762 248,038 249,332 277,187 305,483

Equity
5.7 Projected Income Statement

42
Saiko Halo-Halo
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Projected Income Statement
For the year 2023-2027
Profit and Loss- 2022-23 2023-24 2024-25 2025-26 2026-27 Total

Financial Years
Revenue 29,177.40 75,091.80 156,483.60 255,872.40 419,916.00 936,541.20
5.8
Cost of Sales (5,873.27) (15,261.59) (31,529.74) (51,513.45) (84,212.74) 188,390.79
Gross Profit 23,304.13 59,830.21 124,953.86 204,358.95 335,703.26 748,150.41
Staff Cost (13,667.12) (50,321.09) (72,561.63) (94,802.18) (117,042.72) 348,394.74
Depreciation (1,186.50) (2,223.46) (3,161.35) (4,009.63) (4,009.63) (15,357.80)
Other Operating (12,210.00) (9,680.00) (10,230.00) (10,805.00) (11,830.00) (54,755.00)
Expenses
Operating Costs (27,063.62) (62,224.55) (85,952.98) (109,616.81) (133,649.58) (418,507.54)
Operating Profit (3,759.49) (2,394.34) 39,000.88 94,742.14 202,053.68 329,642.87
Investments and (2,752.00) (2,125.00) (1,525.00) (925.00) (325.00) (7,625.00)

Endowments
Loss(profit) on
disposal of assets
>Interest Charged
Interest Received
Profit before Tax (6,484.49) (2,519.34) 37,475.88 93,817.14 201,728.68 322,017.87
Taxable Profit 3,241.40 5,022.44 43,616.22 97,826.77 206,505.54 356,212.37
Taxation (615.87) (954.26) (8,287.08) (18,587.09) (39,236.05) (67,680.35)
Net Profit (7,100.36) (5.473.60) 29,188.80 75,230.06 162,492.62 254,337.51
Dividend
Retained Surplus (7,100.36) (5,473.60) 29,188.80 75,230.06 162,492.62 254,337.52
Cumulative (7,100.36) (12,573.96) 16,614.84 91,844.90 254,337.52 254,337.52
Retained Surplus
Projected Cash Flow Statement 43
Saiko Halo-Halo
Cash Flow
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Year Ended December 31, 2023, 2024, 2025, 202
2023 2024 2025 2025 2026
Cash from Operating

Activities
Net Income P 160,261.33 P 220,365.33 P 269,920.83 P 397,049.20 P524,163.80
Add: Depreciation P 5,510.67 P 5,510.67 P 5,510.67 P 5,510.67 P 5,510.67
Net Cash from Operating 165,772.00 225,876.00 275,431.50 402,559.87 529,674.47

Activities
Cash from Investing

Activities:
Acquisition of Equipment -59,520
Net Cash used from -59,520

Investing Activities
Cash from Financing

Activities:
Sanchez Capital 125,000
Sosa Capital 125,000
Legaspi Capital 125,000
Guillero Capital 125,000

44
Net Cash used from 500,000
Financing Activities
Net change in Cash 606,252.00 225,876.00 275,431.50 402,559.87 529,674.47
Cash, Beginning of the year 0 606,252.00 832,128.00 1,107,559.50 1,510,119.37
Cash, ending balance P 606,252.00 P 832,128.00 P1,107,559.50 P 1,510,119.37 P

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2,039,793.84
CHAPTER
45
VI
SOCIO-ECONOMIC ASPECT
This chapter's goal is to talk about a business plan's socio-economic aspect. It provides information on
the personposition of an individual or group on the socioeconomic scale, which is determined by a combination

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of social and economic factors such as income, amount and kind of education, type and prestige of occupation,
place of residence, and—in some societies or parts of society.
6.2 To the Customer
Our target market are probably students. They are classified as low socioeconomic status, because they
are still depending on what their parents will give to them and they don’t have a job or financial stability to be
classified in a higher position of the society.
6.3 To the Community
According to (The Philippine Star, 2022), Nasugbu is considered to be the third highest revenue at
P273.4 million last year of the 1,354 municipalities nationwide ranked in the 2019 competitiveness index, it
placed 374th in terms of economic dynamism, 183rd in terms of infrastructure, and 377th in terms of resilience.
We confidently sure that the socioeconomic status of Nasugbuare mixed of high, middle, and low
socioeconomic status.
46
6.4 To the Government
The researchers believed that they are part of middle socioeconomic status. Even though their salary is
high and they are in a high position here in our country, you can't deny the fact that our government is low
and weak compared to the government in other countries.
6.5 To the Employees / Employer

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In this case, the researches believed that we have a low socioeconomic status. We can't deny the fact that
we have a low percentage rate of employees and employers in our country. Their basic salary, incentive, and
bonuses are not that high compared to the other countries. That's why many countrymen decided to work in
other countries just to fulfill their family needs and wants.
6.6 To the Environment
The researchers believed that we're still in the low-middle socioeconomic status, but we can't deny the
fact that our country is a developing country, that's why our government are looking for ways on how they can
47 new things to improve our country.

improve and how they can continue to innovate
47
BIBLIOGRAPHY
 Grey, M.J. (2004). Philstar: Halo-halo Economics. https://www.philstar.com/business/business-
as-usual/2004/04/12/245894/halo-halo-economics
 Elijah, D. (2017). Steemit: Halo-halo in demand during sunny days.

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48

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APPENDICES
49
Narrative Report: Culminating Activity in Business
Enterprise Simulation of Grade 12 Accountancy,
Business, and Management Strand

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A Business Plan presented to the Department of ACCOUNTANCY, BUSINESS, AND MANAGEMENT
(ABM) Strand
In partial fulfillment of the Requirements in Business Enterprise Simulation

Collaborated with the Subject Entrepreneurship
Submitted to:
RUPERTA B. GONZALES, MBA
Business Enterprise Simulation Adviser
LANI D. MANALO
Entrepreneurship Adviser
50
SUBMITTED BY:
GROUP 2

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Legaspi, Iann L.
Sanchez, Little Jed M.
Sosa, Sean Mark W.
Francisco, Angela L.
La Torre, Cristine Jazhiel
Trijo, Andrea M.
INTRODUCTION
51
Business Enterprise Simulation is a part of K to 12 Basic Education Curriculum that integrates all the
key concepts and processes of Accounting, Business and Management (ABM) as applied in real-life activities.
It includes business cycle such as business opportunity search, product and service development, business
formation and organization, business implementation and control, business wind-up, and relevant management
reporting in the context of ethical standards and social responsibility. On this course, students are responsible
for making strategic decisions related to various aspects of the business, such as product development, pricing,
marketing, operations, finance, and human resources. These decisions are then implemented within the
simulation, and students can observe the outcomes and results of their choices.
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Business simulation is an educational activity that replicates real-world business scenarios and allows
students to make decisions and experience the consequences of those decisions in a controlled virtual
environment. It is a hands-on approach to learning business concepts and principles. Students are exposed to
different business situations that are designed to give them an opportunity to experience and a chance to apply
the theories and computations that they have learned from the school.
Moreover, simulation of business is very important to teach students regarding their chosen career. It
helps them acquire relevant knowledge and skills by performing in an actual business setting. It provides
relevant information about running a business and helps students practice what they learned in school. It also
develops and builds the student's competence and social skills.
One of the optional or mandatory requirement to finish this course is a culminating activity that focuses on the
exhibition of authentic products and performances as evidence of their learning as ABM students. In our case,
52
participants are required to participate in a three-day culminating activity that will highlight our own products.
Through this, students will have the opportunity to integrate their learning in the different learning areas of
ABM through a creative culminating activity.
Having a proper business simulation helps prepare future entrepreneurs for their future businesses.
What the students learned in their culminating activity can be applied when they are already running a business.
It gives the students the chance to immerse themselves in their chosen field, experience it, and learn the skills
necessary in the business industry.
DAY 1

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The culminating activity at Pantalan Senior High School began on a high note as we, the students, were
filled with excitement and happiness. We were delighted to see that all the ingredients and the booth for our
stall were ready after weeks of preparation. Little did we know that the first day would bring us both challenges
and success.
To kickstart our sales, we decided to advertise room by room early in the morning, targeting every
student in the school. However, this task proved to be quite a hassle, as we had to navigate the stairs and cover
both buildings of our school. Despite the physical challenges, we remained determined to make our culminating
activity a success.
We initially expected only a few customers since we were just starting out. However, to our surprise, a
significant number of people showed interest in our halo-halo. We believe this was largely due to our effective
advertising campaign, including posts on our social

53 media pages. The response from our peers and teachers was
overwhelming, and it motivated us to work even harder.
Our halo-halo stall offered three delicious flavors: the traditional halo-halo with ube toppings, the
special halo-halo with caramel and a Stick-O topping, and the overload halo-halo with two sticks of leche flan
and ube. Each variety had its own unique appeal, but it was the halo-halo overload that became our best-seller.
The combination of the two delectable desserts attracted many customers, both from different strands within our
school and our dedicated teachers.
Throughout the culminating activity, we received more than 50 orders. Our stall became a hub of
activity, bustling with students and teachers eager to sample our refreshing and delightful halo-halo. It was truly

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heartening to witness the positive response and support from our school community. The success of our sales
not only provided a financial boost for our project but also boosted our confidence as young entrepreneurs.
The first day of our culminating activity at Pantalan Senior High School was a mix of challenges and
triumphs. We overcame the difficulties of advertising from room to room, and to our delight, our halo-halo stall
received an unexpected surge in demand. Our three halo-halo varieties, particularly the halo-halo overload,
captivated the taste buds of our customers. The experience was not only financially rewarding but also provided
valuable lessons in teamwork, perseverance, and marketing. We were grateful for the opportunity to showcase
our abilities and make a positive impact within our school community.
DAY 2
54
On May 18, 2023, We the students of Pantalan Senior High School partake on our culminating activity's
2nd day. The activity involved selling our chosen products, which in our case is halo-halo, a popular Filipino
dessert, to the grade 12 students during lunch break.
Beforehand, we already conduct a pre-order on every section to estimate how many possible customers
may came in our stall and how many ingredients we must produce so it will be exact to the possible number of
customers. The students were excited to try the sweet and refreshing treat, and the stall was quickly swarmed
with customers who pre-ordered before. Saiko Halo-halo members worked tirelessly to prepare the orders, with
some of them even going around the classrooms to take orders in advance.

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The sales started to pick up around 8:30 AM, with the first batch of halo-halo serve out. Most of our
customers are from stem vivo, and some are from HE, HUMMS and other strands. Since the customers are in
different strand and their orders are plenty as we expect, we had a hard time to delivered it on time. We only
have 4 Saiko Halo-Halo delivery team which make us slow to deliver some orders on different classrooms. To
be precise, our sales are going smoothly and we consider this as peak of our sales.
By 12:30 PM, Saiko Halo-Halo had sold out all the halo-halo, and we were left with nothing but empty
cups and happy customers. Day 2 of the culminating activity was a success, and we the Saiko Halo-Halo were
ecstatic about our achievement. But all we know behind a successful transaction with customers we get some
negative feedback from a few customers about the taste on our halo-halo. Some say halo-halo is too sweet and
some say it is not sweet. It leads us to improve our service well and be mindful to do the task properly for
customers loyalty.
55
DAY 3
May 19, 2023, is the third and last day of culminating activity. Grade 11 students are scheduled to enter
the school on this day. This gave them the chance to taste our "Heavenly Freakin' Good" Saiko Halo-halo and
other delicious products as well.
We first went to every classroom at Pantalan Senior High School for product promotion and collection
of orders. Unfortunately, we did not get many orders compared to previous days. Ten minutes before recess, the
number of orders is still very low. This causes us to be very sad since a lot of ingredients and materials will not
be used. But still, we continue and prepare our products cheerfully. Like the previous days, we delivered our

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products right after production to maintain their quality. We had a hard time finding our customers because we
were not very familiar with the location of their rooms.
The closing program of this event happened right after the computation of sales. It started by
showcasing the talents of some students to hype up the program. The most anticipated moment of the
culminating activity, the awarding ceremony, was also held on this day. Before awarding, our hardworking
teachers gave their inspirational and motivational messages to all of Accountancy, Business and Management
students who participated in this event. The awarding ceremony was fun, exciting, and nerve-racking. Although
we did not receive any awards, we are still happy for those deserving participants who received them.
After the closing program, we cleaned our booth and packed our things. Then, we divided the business
profit equally. This day was not as productive as the previous day, but we still enjoyed it. We are glad because
the culminating activity has now come to an end. 56
52
CONCLUSION
The conclusions of the narrative report about the three-day culminating activity of Saiko Halo-halo are
as stated below:
1. The report highlighted that a business will not always have high sales. There are days that sales will
decline.

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2. Based on the happenings of the culminating activity, it can be concluded that different problems will
arise during the business operation even if the participants are fully prepared.
3. The narrative report of the culminating activity revealed that preparation and teamwork is a must
when participating in business simulation.
4. Based on the report, it can be concluded that simulation of business is both stressful and a fun
experience.
PERSONAL NARRATIVE REPORT

57
On Monday, I woke up early and began my day with some light exercise and meditation to help me
focus and set a positive tone for the day and do not stress to work then I go to school for culminating activity
my job is to crash the ice then give to my member and call me for delivery to customer in the room of ICT.
They introduced me to the project and explained my role and responsibilities. I spent most of the day
familiarizing myself with the project objectives, and responsibility to give me in my job and the first day my
experience is very tiring because of a lot of orders.
On Tuesday, I had a busy day filled with a variety of tasks and responsibilities. I spent the morning ice
crushing and delivery of the product to the customer and I buy ice outside of school because the ice is not
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enough to create a lot halo- halo I buy 20 pcs of ice .then my member teach me how to create a halo-halo then I
organized the ingredients and toppings in an efficient manner to ensure smooth and quick service then good
feedback to me because my work is good to create our product then i am back to my job crash ice then going
again and again until finish day.
On Friday, I spent the morning wrapping up loose ends and completing any outstanding tasks from the
week. And a beautiful experience to for working our business and give me a knowledge about good working
and i am happy because our business is successful then have a good feedback for product what our create then
we have back our money or expenses what use in product and Each day presented new challenges and
opportunities for growth, that's all.
58
My name is Guillero, Cid Gabriel T., and as one of the students from Pantalan Senior High School, I had
the opportunity to participate in our culminating activity on May 16, 2023. Our target market for this event was
the Grade 12 students, and I must say, it was an exhilarating experience from start to finish. The excitement was
palpable on the first day of our culminating activity. After weeks of preparation and ensuring that all the
ingredients were in place, our booth was ready to welcome customers. I couldn't contain my happiness as
everything came together seamlessly. It was a testament to our hard work and dedication.
To kick off our sales, we embarked on a room-by-room advertising campaign. I took charge of this task,
going from one classroom to another to collect orders from our fellow students. Although it was quite a

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challenge navigating through the multiple buildings and going up and down the stairs, I persevered. Despite
expecting only a few orders due to our status as a startup, I was pleasantly surprised by the overwhelming
response. It seemed that our social media posts had generated a buzz, attracting more customers than we had
anticipated. It was a testament to the power of promotion and word-of-mouth. Once we finished advertising,
there was a rush to inform each customer about the quantity of halo-halo they had requested. We didn't want to
keep anyone waiting, so we hurriedly approached each person, ensuring they were aware of the number of
servings they would receive. It was a whirlwind of activity, but the enthusiasm in the air was contagious.
On the second day of our culminating activity, my task was relatively easier. I was responsible for
delivering and collecting the revenue from each customer. However, we encountered a small hiccup when we
ran out of ice. Determined to overcome this obstacle, I went outside of the school premises with Leonard to buy
the much-needed ice. Thankfully, we managed to secure enough to fulfill the orders, and by the end of the day,
we had sold almost 40 servings of halo-halo. 59
The final day of our culminating activity was the icing on the cake. What made our success even more
fulfilling was the diverse range of customers we served. It wasn't just our fellow students from different strands
who showed their support, but even our teachers joined in the fun. Witnessing the entire school community
come together to enjoy our culinary creation was heartwarming.
As the curtains closed on our culminating activity, a sense of accomplishment washed over us. We had
faced challenges head-on, showcased our talents, and provided a delightful treat that left everyone satisfied. The
overwhelming response and positive feedback we received fueled our passion and motivation to continue
pursuing our dreams.

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60
After investing considerable time in preparing for our culminating activity and ensuring the readiness of
all the necessary ingredients, we eagerly embarked on our journey as planned. Our primary objective involved
personally handpicking and acquiring the essential components, a task that I embraced with enthusiasm,
especially since some of our buyers were my friends. Regrettably, my initial excitement dwindled when I
encountered the unfortunate circumstance of certain orders not reaching their intended recipients. Despite my
exhaustive efforts to locate these individuals, they remained elusive, leaving me feeling fatigued and
disheartened. Compounding the disappointment, the halo-halo had already melted by the time I completed the
deliveries. Upon delivering the halo-halo, the recipients expressed their dissatisfaction with its melted state.
Moreover, several teachers, who were among our customers, were absent during the order collection,
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necessitating the decision to sell their orders to other customers. Nevertheless, we found solace and happiness in
the fact that numerous students and teachers savored and enjoyed our halo-halo.
On the second day of the culminating activity in Pantalan Senior High School, the halo-halo booth had
its most successful day in terms of sales. As part of the team, I primarily assisted in the ice section, ensuring that
we had enough supplies and that the ice was well-shaved and properly stored. I also helped deliver some orders
to customers who preferred to sit and enjoy their halo-halo in the school grounds. The day was fantastic, with
the weather just right for a refreshing bowl of halo-halo. The booth was constantly bustling with students and
teachers who wanted to taste our delicious concoction.
61
The teamwork among the members was
57 remarkable as we efficiently served our customers while
maintaining a clean and organized booth. Overall, it was a great day, and we were proud of the success we
achieved. It might even be the most successful day of the whole culminating activity.
On the last day of the culminating activity in Pantalan Senior High School, our halo-halo booth
experienced a downfall in sales due to the new customers, who were mostly grade 11 students. We were
confident that they would love our product since it was new, but unfortunately, it didn't turn out that way.
However, we didn't let this setback bring us down, and we continued to advertise and collect pre-orders early in
the morning. Despite the low sales, the overall event was still awesome, and I had a great experience. We
learned a lot from the whole experience, and we had fun working together as a team. It was a great opportunity

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to showcase our skills in entrepreneurship and customer service, and we were proud of what we achieved during
the culminating activity.
Legaspi, Iann L.
62
Since they all talked about what happened to our group in general about the activity itself, so I want to
tell my personal insights and experiences thru this activity. The first day of our activity, it was just a trial. We
did that to prove that ABM strand is always on top and to have a participant to all strand that showing their
talent and ability in their own way. I remember that event went well and I was very happy because all of the
ABM students are willing to help to set up the booth and decorations. That day was quite challenging for us
because it was our first time and we didn't know what to do so we got a little messed up and were very tired at
the end of the day.
Then we had activity again, but for this time, it’s not all about the strand, it’s about a challenge between
our brand and products on how we’re going to sell our goods and how we’re going to earn a profit in small span
of the day. Our skill as an early entrepreneurship is honed here. On the first day, everyone was very tired. We

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have a lot of customers and we have run out of ingredients and plastic cups because we’re not expecting that
we’re going to have a lot of customers and there are still people who want to try our Halo-Halo. With that, we
earn a lot of money, but our capital was also big.
Then this is the last part / second day of our entrepreneurial activity. So we're expecting here to have a
lot of customers that day. We bought a lot of ingredients because we thought many students from grade 11
would wants to buy from them since it was their first time to try or to experience selling at school since they
were only in grade 11. But surprisingly, less than 1/4 of what we expected would buy from them. We have a lot
of leftover ingredients, plastic cups or even spoons. What we earn for pre-culminating activity and first day in
entrepreneurial activity was suddenly dropped. But we understand that's how it is in business, it's not always on
top. So after that, we decided to eat the rest of our

63 products and as a reward for ourselves in the past days of
being exhausted and the sacrifice we gave in that activity.
59

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Sanchez, Little Jed M. 64
On the first day of the culminating activity in Pantalan Senior High School, we sold halo-halo, a popular
Filipino dessert. Our sales were decent, and we were happy that many students and teachers enjoyed our
product. However, we experienced some challenges with the delivery of our halo-halo to each room. Some of
our members, including me got lost while delivering. Despite the setbacks, we managed to deliver our halo-halo
to most of the rooms and received positive feedback from customers. To avoid similar issues, we updated our
delivery strategy and made sure to communicate with each room's teacher to avoid confusion. Overall, it was a
successful first day, and we were excited to see what the rest of the event had in store for us.
On the second day of the culminating activity in Pantalan Senior High School, and our sales reached
their peak. We were thrilled that our product was a hit among the students and teachers. We also managed to fix
the issues we had with delivery from the previous day. We updated our delivery strategy, and our volunteers
were more organized, ensuring that our customers received their orders promptly. Additionally, we collected

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pre-ordered payments, which made the delivery process smoother. Overall, the second day was a huge success
for us, and we were grateful for the positive response we received from the school community.
On the third and final day of the culminating activity in Pantalan Senior High School, unfortunately, our
sales reached their lowest point. We focused on selling our products specifically to grade 11 students, but we
ended up buying more ingredients than necessary because we assumed many students would buy from us.
Despite the low sales, we still had a fun experience, and we learned a lot from the process. This event taught us
the importance of proper planning and market research, as well as being flexible and adaptable in case of
unexpected situations. Overall, we were grateful for the opportunity to participate in the school's culminating
activity, and we were proud of what we had achieved over the past few days.
Sosa, Sean Mark W. 65
We were tasked to conduct a three-day culminating activity that presented our business, Saiko Halo-
halo. On the first day of operation, more than fifty orders of halo-halo were sold. Most of our customers on this
day are teachers. I delivered halo-halo on our customers and it was very tiring because of the distance of our
stall in the rooms. Despite of this, I was very happy because the first day was successful.
The second day of culminating activity was the most busiest and stressful. I did not woke up early so I
was late. When I was already in school, the first thing I did with my group mates was to collect pre-orders.
Fortunately, we received a high number of orders. I am also tasked again to deliver halo-halo like the previous
day. I was very frustrated because some of our customers cancelled their orders on the time halo-halo was being
delivered. Also, I had a hard time finding the location of the customers because I am not very familiar on the
location of their rooms.

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The third and last day of our business operation were both disappointing and fulfilling. I am
disappointed because we did not get the target amount of sales on this day. Me and my group mates were failed
to sustain the momentum of our customer numbers. Due to this, a lot of ingredients were not used. On the other
hand, I am fulfilled because of the fact that it was the last day of business simulation. This day marked the end
of a tiring event.
Simulation of business is a memorable experience. It was both fun and stressful. I learned a lot of things
on business operation. This is how my three day culminating activity went.
Francisco, Angela L. 66
After culminating, I experience a sense of accomplishment and satisfaction, as well as a feeling of pride
and joy in having achieved something I have worked on and devoted considerable time and energy to. I may
also feel a sense of relief, as the preparation and work leading up to the culminating event can be stressful and
time-consuming. Additionally, there is generally a sense of satisfaction in having reached the end of a project in
which one has invested a great deal, and a sense of closure as one moves on to the next challenge.
When reaching the culmination of an event or activity, I experience a feeling of accomplishment or
satisfaction. This can be accompanied by relief that the challenge has been completed, a sense of pride and joy
in having achieved a certain goal, or excitement for the future. Other common emotional responses include
happiness, gratitude, and a sense of accomplishment. Physically, I may experience a rush of energy and

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excitement, a feeling of elation, and a sense of relief. I'm happy because there was an event called culminating. I
feel blessed because I became a part of it.

67
I was exhausted on the first day of our culminating activity because we had so many orders. I've been
tasked with topping the halo-halo with ice, milk, ube, and leche flan. It's very stressful because the ice melts so
easily, causing our product to look unappealing. Also, because we had so many pre-orders, we became
disoriented.
It was also very exhausting and stressful on the second day of our culminating activity because we had a
lot of orders. I've been tasked with keeping track of the orders, and we've decided to label the cups to avoid
confusion. I also assist my colleagues in delivering orders and photographing our customers, which makes me
happy because I get to see their faces and communicate with them. We were terrified because some of our
customers had a class. Furthermore, some teachers are difficult to locate, causing the halo-halo to melt.

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We had a lot of pre-orders on the last day of our culminating activity, so we decided to market our
product to Grade 11 students. We started making halo-halo before their health break, and I am very happy
because I volunteered to crush an ice. I enjoyed crushing the ice because it wasn't too stressful. When I get tired
of crushing ice, I go with them to deliver some orders. I was overjoyed because I was able to communicate and
make new friends. I also hear negative feedback about our products and services.
La Torre, Cristine Jazhiel B.

68
As students of Pantalan Senior High School, we started our culminating activity with much anticipation.
We spent days getting ready for it, and I was excited to showcase my skill. However, the first day of
culminating activity, on May 17, 2023, was a mix of both excitement and disappointment. I was saddened to
find out that some of our orders didn't make it to the intended customers due to our group mates who are
assigned to delivery couldn’t find the people who ordered our products. Consequently, our halo-halo melted,
and the product didn't live up to expectations. Nevertheless, we still managed to not waste it because we
consumed the product by ourselves. Additionally, as the first day's efforts come to a close, I feel a sense of
satisfaction. The impressive amount of involvement and revenue generated for our product is highly pleasing.
So far, it has been a delightful experience that has enabled me to showcase my skills in building everything.

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While it was challenging to endure the difficult and lengthy hours, the resulting thrill and success have made it a
worthwhile effort.
On the second day, May 18, 2023, I was delighted as more customers buy our product, raising our
profits. Nonetheless, we still encountered the same problem of missing customers who didn't get their orders. It
was tiring since I had to keep up with the constant flow of orders. Furthermore, during the culmination of our
event, the Saiko halo-halo team felt delighted on the second day after accomplishing a successful transaction
with clients. However, the group also received negative remarks regarding the taste of their halo-halo dessert.
Some customers criticized it for being excessively sweet, while others thought it lacked the necessary
sweetness. These unfavorable reviews allowed the team to pinpoint areas that needed enhancement and inspired
them to strive harder to provide exceptional customer satisfaction.
In addition, the culminating activity taught

69 me/us the importance of being adaptable and receptive to
customers' preferences while also highlighting the need to consistently enhance and renew our product to cater
to their evolving tastes. With this insight, we are enthusiastic about incorporating these suggestions to elevate
the quality of our product.
On the third day, May 19, 2023, I was happy and excited since I delivered our products to our valued
customers. However, we were dejected by the low sales, resulting in many unused ingredients. Nonetheless, we
still enjoyed the culminating activity, and it ended with a closing program that showcased the talents of some
ABM 12 classmates. Although our group didn't receive any awards, we rejoiced that the culminating activity
was over. After the program, we cleaned up and divided the income equally amongst ourselves. Despite the
relatively small profits, I was content since our hard work was compensated. Overall, the culminating activity

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was a mix of emotions and experiences. We learned a lot about entrepreneurship, marketing, and teamwork. We
also faced challenges and disappointments, but we did not let it bring us down. We pushed through and enjoyed
the experience, and in the end, we were rewarded not just with profit, but with new knowledge, skills, and
friendships. Furthermore, I was thrilled that the culminating activity had come to a successful conclusion.

70
My name is Denise Ashley Medrano, and I'm representing the Accounting, Business, and Management
(ABM) group as a Grade 12 student from Pantalan Senior High School. We are required to offer a product of
our delectable halo-halo as part of our Business Enterprise course subject.
Day one of our culminating was difficult. We had some difficulties with ordering. The fact that we had a
lot of sales on the first day of the event cannot be disputed, despite the fact that we already conducted pre-orders
on each section to estimate how many potential customers may visit our stall and how many ingredients we
must produce so it will be exact to the possible number of customers. The day of sales was a exhausting but
memorable experience for me.

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Day two of the culminating exercise went well, and we Saiko Halo-Halo were thrilled with our success.
I'm also quite pleased of myself for completing it. The flavor of our halo-halo has received some unfavorable
comments from a small number of clients, as we are aware, even after a successful transaction. For the sake of
the clients' loyalty, it motivates me to sharpen my abilities and exercise caution when performing tasks.
And on the final day of our culmination, we will have completed our work. I made a lot of discoveries
and learned a lot. Selling and beginning a business are not simple, there are not always a lot of sales, and it is
not always strong, but you shouldn't give up right away because all of that is a process to succeed. Because we
had prior business experience and knowledge on how to interact with clients, the final activity we completed
was quite helpful to me.
71
Trijo, Andrea M.
Ma’am Ruperta Gozales is our dearest teacher on business enterprise simulation subject and she tasked
us to experience a 3 days culminating activity. I will recount my experience on May 15, 2023 when we began
building our booth. It was a hectic day filled with challenges as we strived to create a presentable and enticing
booth that would captivate our customers. The day after, every group of ABM Coz section started on bought the
materials and products they used on culminating and my team which is Saiko Halo-halo is one of them. All
members of the Saiko Halo- ho Company divided the expenses and cooking tasks. I prepared sweetened banana
as my part. Cooking it was challenging because we ran out of gas, so I restored to using charcoal for it to cook.

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It is the day, May 16, 2023, and our culminating activity day 1 has begun. During the initial operation,
as a staff I faced difficulties in preparing the halo-halo, especially when it started raining and the sheltered area
was small, causing our product to get wet. The program commenced, and Ma'am Ruperta introduced the various
booths of all ABM strands. It became challenging for me when the judges arrived to observe our product
preparation. We were being evaluated to determine who could present and serve the product most effectively.
After 5 hours of work, our first day of the culminating activity concluded, and we were able to make several
sales, which made me happy. However, on the other hand, we received criticism about our product, which was
disappointing to me considering the effort I put into it.
On our second day of the culminating activity, May 18, 2023, we had a smooth and organized flow of
delivery because we had a pre-order form with the names of the buyers. This made my job easier as because it
indicates the section and name of the customer. However, I ran out of the sweetened banana dish, which made
me realize that I miscalculated the quantity needed. Nonetheless, we received numerous positive feedback,
which delighted me and further boost my passion 72

for what I am doing.
The following day, May 19, 2023, was the last day of our culminating activity. We served the
Grade 11 students of Pantalan Senior High School. In business, there are times when sales are good,
but there are also times when they are not, and that day was one of those with negative sales due to the
limited number of customers we were able to attract. Despite having a surplus of products, only a few
were purchased, I was disheartening because I had hoped for more sales, especially with new
customers. The closing program began, and the teachers who supported our culminating activity
delivered speeches. Awards were given to businesses that showcased potential based on the judges'
criteria. Unfortunately, we did not make it to the best booth category, I was disappointed. Overall, our
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three-days culminating activity was hectic and exhausting, but it was also immensely great as it
provided me with valuable experiences and insights into becoming a successful entrepreneur in the
future, and it allowed me to engage in activities that foster a proactive mindset in facing the challenges
of a business.

73
On May 16, 2023, our culminating activity started. Weeks before, Ma’am Gonzales, our business
enterprise simulation subject teacher assigned us to do a culminating activity where we will sell our chosen
product to PSHS students and teachers. My group has chosen product is halo-halo because it is fit for
Philippines weather. I prepared ice that we are going to use in halo-halo while my other group mates cook sago,
nata, gulaman, sweetened banana, ube, and other ingredients needed in halo-halo. It is hard for me because I
needed to bring 60 pesos of ice in school and it is so heavy. The students and teachers love our product because
we have so many orders. We sold over 60+ halo-halo. We have many customers to the point that we stop taking
an order because we do not have enough ingredients.

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On the next day of our culminating activity, May 18, 2023 it is so hard for me to fulfill that day because
the day before that I have a little accident riding my bike and I have some wounds in my both feet that leads me
not to work normal. I almost give up that day because I really cannot walk normally but my co-students and
teachers give me the reason not to give up because we are overwhelmed by how many orders we got. We also
had a hard time because I woke up at 8:30 and the culminating activity starts at 8:00 so I was very late and my
groupmates got mad at me because I had the most important thing to bring and Halo halo cannot be done
without it, ice. I arrive at almost 10:00 and my group mates buy ice because they thought that I cannot make it.
We have many ice that day and we are not able to use it all.
On the last day of our culminating activity, May 19, 2023, I still have a hard time walking, but I just
think about how many customers we have, and I have many reasons not to give up. We were a bit sad that day
because we only had a few customers compared to the first and second days of our culminating activity. We
learned that grade 11 students do not want a Halo-Halo. We also learned that in business, it is not always
74
successful, and there are times that we will experience lost sales. We are happy that we were able to complete a
3-day activity, and we learned a lot of knowledge and gained a lot of lessons.

Contact Number: 0967-349-3173/ 0977-257-2867
DOCUMENTATION
75

Contact Number: 0967-349-3173/ 0977-257-2867
76

Contact Number: 0967-349-3173/ 0977-257-2867
RÉSUMÉ
77
Leonard F. Encinarez
Address: Barangay 1 Nasugbu, Batanggas
Contact No: 09853818318
Email Add: leonardencinarez29@gmail.com
EDUCATIONAL BACKGROUND
2022-2023 Pantalan Senior High School
Nasugbu, Batangas
Accountancy and Business Management
2017-2020 Dr. Crisogono B. Ermita Senior Memorial National High School
Nasugbu, Batangas
Secondary Education

Contact Number: 0967-349-3173/ 0977-257-2867
2011-2017 Wawa Elementary school
Nasugbu, Batangas
Elementary Education
PERSONAL INFORMATION
Age : 19 SKILLS
Birth Date : Febuary, 29, 2004 - Creativity
Birth Place : Nasugbu, Batangas - Learning/Adaptability
Religion : Chatolic - Decision-making
Nationality : Filipino
Sex : Male
Father : Loreto Encinarez
Mother : Lourdes Encinarez
Cid Gabriel T. Guillero
Address: Barangay 6, MulingBayan St., Nasugbu, Batangas.
Contact No: 09770113732
Email Add: iamgab652@gmail.com
Nasugbu, Batangas
Nasugbu batangas
Secondary Education
2011-2017 Nasugbu West Central School

Contact Number: 0967-349-3173/ 0977-257-2867
Nasugbu, Batangas
Age : 18 SKILLS
Birth Date : January, 18 , 2005 - Hard working
Birth Place : Nasugbu, Batangas - Collaboration and Team work
Religion : Chatolic - Being Positive
Sex : Male
Father : Genaro Q. Guillero
Mother : Emma T. Guillero
Cid Nathaniel T. Guillero
Address: Barangay 6, Muling Bayan St., Nasugbu, Batangas
Contact No: 09770113732
Email Add: nathguillero24@gmail.com
Nasugbu, Batangas
Nasugbu,Batangas
Secondary Education

Contact Number: 0967-349-3173/ 0977-257-2867
Nasugbu, Batangas
Age : 18 SKILLS
Birth Date : January 18, 2005 - Leadership
Birth Place : Nasugbu, Batangas - Good Communication
Religion : Catholic - Creativity
Sex : Male
Father : Genaro Q. Guillero
Mother : Emma T. Guillero
Little Jed M. Sanchez
Address: Barangay 5, R.Vasquez St. Nasugbu, Batangas
Contact No: 09057730960
Email Add:Sanchezjed7@gmail.com
Nasugbu, Batangas
Nasugbu, Batangas
Secondary Education

Contact Number: 0967-349-3173/ 0977-257-2867
Nasugbu, Batangas
Age : 17 SKILLS
Birth Date : Oct. 07, 2005 - Creative
Birth Place : Nasugbu, Batangas - Good at communicating
Religion : Protestant - Business minded
Sex : Male
Father : James V. Sanchez
Mother : Edalyn M. Sanchez
Sean Mark W. Sosa
Address: Barangay 9, JP.Laurel St. Nasugbu, Batangas
Contact No: 09184996276
Email Add: seanmark25@gmail.com
Nasugbu, Batangas
Accountancy, Business, and Management
Nasugbu batangas
Secondary Education
Nasugbu, Batangas

Contact Number: 0967-349-3173/ 0977-257-2867
Age : 17 SKILLS
Birth Date : September, 07, 2005 - Leadership
Religion : Roman Catholic - Creativity
Sex : Male
Father : Abraham Sosa
Mother : Maria Isabela Wandagan
Angela L. Fransisco
Address: Sitio Amaralina, Barangay Pantalan, Nasugbu, Batangas
Contact No: 09283955717
Email Add: franciscoangela69@gmail.com
Nasugbu, Batangas
Nasugbu, Batangas
Secondary Education
2011-2017 Wawa Elementary School
Nasugbu, Batangas

Contact Number: 0967-349-3173/ 0977-257-2867
Age : 17 SKILLS
Birth Date : September 15, 2005 - Creative
Birth Place : Nasugbu, Batangas - Artistic
Religion : Chatolic - Observer
Sex : Female
Father : Roberto Francisco
Mother : Victoria Linogon
Irish Rio L. Inumerable
Address: Barangay. 7 P. Roxas St. Nasugbu, Batangas
Contact No: 09617475960
Email Add: larairish42@gmail.com
Nasugbu, Batangas
Nasugbu batangas
Secondary Education
2011-2017 Lemery Pilot Elementary School
Lemery, Batangas

Contact Number: 0967-349-3173/ 0977-257-2867
Age : 18 SKILLS
Birth Date : June 17, 2005 - Adaptability
Birth Place : Lemery, Batangas - Marketing
Religion : Catholic - Creativity
Sex : Female
Father : Romeo P. Inumerable
Mother : Jasmin L. Inumerable
Cristine Jazhiel B. La Torre
Address: Sitio Cebukawan, Tumalim Nasugbu, Batangas
Contact No: 09361220521
Email Add: cristine.jazhiel37@gmail.com
Nasugbu, Batangas
Nasugbu batangas
Secondary Education
Nasugbu, Batangas

Contact Number: 0967-349-3173/ 0977-257-2867
Age : 18 SKILLS
Birth Date : December 25, 2004 - Writing
Birth Place : Nasugbu, Batangas - Attention to detail
Religion : Roman Catholic - Communication
Sex : Female
Father : Leovie M. La Torre
Mother : Maricel B. La Torre
Iann l. Legaspi
Address: Barangay 5 Nasugbu Batangas
Contact No: 0968685917
Email Add: prinsssxqueen@gmail.com
Nasugbu, Batangas
2017-2020 Lake Shore Educational Institution
Secondary Education
2011-2017 University of Perpetual Help System Laguna

Contact Number: 0967-349-3173/ 0977-257-2867
Age : 18 SKILLS
Birth Date : September 27, 2004 - Business Minded
Birth Place : Nasugbu, Batangas - Interpersonal Skills
Religion : Christian - Willing to learn under pressure
Sex : Female
Father : Joel Legaspi
Mother : Pronila Legaspi
Denise Ashley P. Medrano
Address: Barangay. 2 JP. Laurel St. Nasugbu Batangas
Contact No: 09654165643
Email Add: dendenisemedrano@gmail.com
Nasugbu, Batangas
Nasugbu, Batangas
Secondary Education
Nasugbu, Batangas

Contact Number: 0967-349-3173/ 0977-257-2867
Age : 18 SKILLS
Birth Date : February 06, 2005 - Ability to learn quickly
Religion : Catholic - Teamwork
Sex : Female
Father : Dennis S. Medrano
Mother : Suzette M. Panganiban
Janna Paula P. Vasquez
Address: Barangay 10 F. Castro St. Nasugbu Batangas
Contact No: 09516690387
Email Add: Vasquezjannapaula@gmail.com
Nasugbu, Batangas
2017-2020 Nasugbu Christian Faith Academy
Nasugbu batangas
Secondary Education
2011-2017 Nasugbu Christian Faith Academy
Nasugbu, Batangas

Contact Number: 0967-349-3173/ 0977-257-2867
Age : 18 SKILLS
Birth Date : December 31, 2004 - Decision Making
Birth Place : Nasugbu, Batangas - Good Manners
Religion : Catholic - Communication
Sex : Female
Father : John Paul P. Vasquez
Mother : Rosalinda P. Vasquez
Andrea M. Trijo
Address: Roxaco Landing Nasugbu, Batangas
Contact No: 09682534354
Email Add: andreamaranantrijo@gmail.com
Nasugbu, Batangas
Nasugbu, Batangas
Secondary Education
2011-2017 Calayo Elementary School
Nasugbu, Batangas

Contact Number: 0967-349-3173/ 0977-257-2867
Age : 18 SKILLS
Birth Date : March 07, 2005 - Creativity
Birth Place : Atimonan Quezon - Communication
(Doña Marta Memorial District Hospital) - Work Ethic
Religion : Catholic -
Sex : Female
Father : Angelo D. Trijo
Mother : Sheryl M. Trijo

Contact Number: 0967-349-3173/ 0977-257-2867

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Republic of the Philippines

A Business Plan presented to the Department of ACCOUNTANCY, BUSINESS, AND MANAGEMENT

In partial fulfillment of the Requirements in Business Enterprise Simulation

RUPERTA B. GONZALES, MBA

Business Enterprise Simulation Adviser

JANET G. APOLINAR, PhD

Guillero, Cid Gabriel T.

Guillero, Cid Nathaniel T.

Sanchez, Little Jed M.

Sosa, Sean Mark W.

Innumerable, Irish Rio L.

La Torre, Cristine Jazhiel

Medrano, Denise Ashley P.

Vasquez, Janna Paula P.

recommended for approval and acceptance.

RUPERTA B. GONZALES LANI D. MANALO

Business Enterprise Stimulation Adviser Entrepreneurship Adviser

Simulation in collaboration with the subject Entrepreneurship.

SHERYL JOY DAVID ROMUEL NOVENO VIGETTE CAISIP

Panel Member Panel Member Panel Member

throughout the completion of this study.

proponents offer the success of this business plan to him.

improve this business plan.

and encouragement for the best outcome of this business plan.

knowledge that helped the proponents to finish this business plan.

this business plan.

questionnaires. Thank you very much.

TITLE PAGE ......................................................................................................................I

TABLE OF CONTENTS ...................................................................................................V

CHAPTER I: PROJECT SUMMARY

1.1 Name of the Business........................................................................................1

1.2 Goal of the Business..........................................................................................1

1.3 Location of the Business4.................................................................................1

1.4 Brief description of the Business.......................................................................2

1.6 Scope and Limitation.........................................................................................3

CHAPTER II: MARKETING ASPECT

2.6 Methodology ……………………………………………………….………….6

CHAPTER III: MANAGEMENT ASPECT

4.1 Objectives of the Study......................................................................................29

4.2 Technical Description........................................................................................29

4.3 Main Product Offered........................................................................................30

4.4 Pictures of Equipment.......................................................................................30

4.5 Pictures of Furniture and Fixtures.....................................................................31

4.7 Pictures of Maintenance Supply........................................................................32

4.8 Pictures of Sanitary Supply...............................................................................32

4.9 Quantity and Prices of Machinery and Equipment............................................33

4.10 Quantity and Prices of Furniture and Fixtures.................................................33

4.11 Quantity and Prices of Maintenance Supplies.................................................33

4.12 Quantity and Prices of Sanitary Supplies........................................................34

4.13 Quantity and Prices of Material.......................................................................34

4.14 Utility Consumption........................................................................................35

4.15 Floor Plan........................................................................................................36

CHAPTER V: FINANCIAL ASPECT

5.2 Financial Description.........................................................................................37

5.3 Financial Assumptions......................................................................................39

5.4 Project Financing...............................................................................................41

5.5 Financial Statement...........................................................................................41

5.6 Projected Balance Sheet....................................................................................41

5.7 Projected Income Statement..............................................................................43

5.8 Projected Cash Flow Statement.........................................................................44

CHAPTER VI: SOCIO-ECONOMIC ASPECT

vV Address: Brgy. Pantalan Nasugbu, Batangas, 4231, Batangas Province

1.1 Name of the Business

be under the Saiko Company.