BUSINESS DESCRIPTION/ BACKGROUND 1

A. Rationale
B. Business/ Enterprise Name
C. Nature of Business
D. Vision
E. Mission
F. Core Values
G. Objectives

MARKETING PLAN

A. Market Environment

1. Target Market/ Customer Segment

2. Target market’s Unmet Needs
3. The Estimated Market Size
4. Assumptions
5. Demand Analysis

B. Market Competition/ Industry Analysis

1. Existing Competitors
2. Information on Key Competitors
3. SWOT Matrix
4. External Factor Evaluation Matrix
5. Business Potential

C. Market Mix Strategy

1. Product (Value Proposition)

2. Pricing
3. Place
4. Promotion
5. People (Customer Relationship)
6. Process
7. Physical Evidence

D. Marketing Budget, Sales Forecast, and Future Plan

1. Sales Forecast
2. Sales Strategy
3. Marketing Budget
4. Future Plan

PRODUCTION PLAN

A. Product Description
B. Process
 1. Step-by-step Process
2. Duration per Step per Batch

C. Input Requirements

1. Machinery and Equipment

2. Materials and Supplies
3. Master list of Suppliers
4. Packaging and Labeling
5. Utilities
6. Labor and Manpower

D. Production Area and Facilities Layout

1. Production Area
2. Facilities Layout

E. Production Schedule and Size

1. Production Schedule
2. Production Size

F. Waste Disposal

G. Inventory Management

H. Quality Control

I. Production Cost

1. Total Production Cost

2. Production Cost per Unit

ORGANIZATIONAL PLAN

A. Ownership Structure

1. Legal Form of Business

2. Organizational Structure
3. Partner’s Directory

B. Legal Requirements

C. Management Resources

D. Gantt Chart of Activities

E. Administrative Expenses

F. Social Outcomes
FINANCIAL PLAN

A. Start-up Capital

B. Sources of Financing

C. Capital Contribution

D. Financial Statements

1. Projected Income Statement

2. Projected Cash Flow Statement
3. Projected Balance Sheet
4. Projected Statement of Changes in Partners’ Equity

E. Financial Ratios

1. Break-even Analysis
2. Net Profit Margin
3. Return on Investment
4. Payback Period

F. Financial Schedules

1. Direct Materials Cost per Unit

2. Direct Materials Cost (yearly)
3. Depreciation Schedule
4. Finished Goods Ending Inventory
5. Cost of Goods Sold
6. Projected Sales
7. Marketing Expenses
8. Production Schedule

APPENDICES

Appendix 1: Survey Questionnaire

Appendix 2: Market Research Results
Appendix 3: Business Implementation Action Plan
Appendix 4: Correspondence
Appendix 5: Business Plan Photos
Appendix 6: Other Research and Supporting Documents
Appendix 7: References/ Work Cited (APA 7th Edition)
 LIST OF TABLES

Table No. Table Title

Page
 LIST OF FIGURES

Figure No. Figure Title Page

 BUSINESS DESCRIPTION/ BACKGROUND

A. Rationale - Why the students started the business.

B. Business/ Enterprise Name - Discuss the name of the company

C. Nature of Business - Describe whether the nature of business is

manufacturing (product based)/service based, etc.

D. Vision - State what the business envisions itself. What it wants to become?
Where it wants to be?

E. Mission - State how the business will achieve its vision.

F. Core Values – Discuss the enterprise’s core values.

G. Objectives - Present the Enterprise’s objectives using the SMART method.

Objectives must discuss how the business would like to achieve the vision.
 MARKETING PLAN

A. Market Environment

1. Target Market - Describe your potential customers’ demographics such

as income level, age range, gender, educational level, etc. As well as the
behavioral and psycho graphic segmentation used.

2. Target Market’s Unmet Needs - describe how the business will fill or
satisfy the need or wants.

3. The Estimated Market Size - provide the population data of your target
market (Past 5 years, present year, projected 5 years) in tabular form.

Ex.
DISTRICT 5 POPULATION
2018-2022
(Past 5 Years)

BRGY. 2018 2019 2020 2021 2022

San 20,000 21,000 22,000 23,000 24,000
Bartolome

DISTRICT 5 POPULATION
2023
(Present Year)
BRGY. 2023
San Bartolome 25,000

DISTRICT 5 POPULATION
2024-2028
(Projected 5 Years)

BRGY. 2024 2025 2026 2027 2028

San 26,000 27,000 28,000 29,000 30,000
Bartolome

4. Assumptions - present in bullet form, all assumptions the company will

used based on their Market Research.

Ex. The proposed business will work with the following assumptions:

 There will be a ____% increase in the population of Male ages

ranging from 18-50 from 2024-2028.
 ____% of the population prefers chocolate flavor of cookies.
 ____% of those who prefer chocolate flavor of cookies have enough
buying power for a new type of cookies.
  ____% of those with enough buying power is willing to try a new
type of cookies.
 ____% of those who are willing to try a new type of cookies will
probably buy cookies that is made of _____ that has _____ (describe
the main feature of benefit of your proposed product).
 The average buying frequency of the population is ____.
 The business will target a mere ____% of the forecasted demand from
the population.

5. Demand Analysis - Compute for the Demand Forecast by using the

formula below and present it in a table:
Potential Demand (or unsatisfied demand) x acceptability rate - 20%
conservatism rate

Potential Acceptability Conservatism Demand

Demand Rate Rate (20%) Forecast
4,500 75% 3,375 675 2,700

Buying Target Potential Monthly

Frequency Percentage Customers Projected
(per month) from Demand Sales
Forecast
1 10.00% 270 270

B. Market Competition/ Industry Analysis

1. Existing Competitors – provide a description of the direct and indirect

competitors of the company.

Direct Product Photo Cost of

Competitors Description Product
Nacho King

Indirect Product Photo Cost of

Competitors Description Product

2. Information on Key Competitors - provide information of the company’s

key competitors including their product and market focus and a comparison
of their strategies, strengths and weaknesses.

List of Product Photo Cost of

Competitors Comparison Product
(Direct (strengths and
Competitors weaknesses of their
only) products)
Product Name:
Strengths:
Weaknesses:
Selling Strategies:

3. SWOT Matrix - provide a comparative analysis of your business using

SWOT Analysis.
Strengths Opportunities

Weaknesses Threats

4. External Factor Evaluation (EFE) Matrix - provide an environmental

analysis using the following:

Business Environment Analysis

Relationship with Business Ratings
Favorable/Easy 5
Favorable/Tough 4
Unfavorable/Tough 3
Unfavorable/Restricted 2
Unknown 1

POLITICAL Ratings Relevant

Information
Stability of Government
Potential changes to
legislation
Global influence
 Overall Political
ECONOMIC Ratings Relevant
Information
Economic growth
Employment rates
Monetary policy
Consumer confidence
Overall Economic
SOCIAL Ratings Relevant
Information
Income distribution
Demographic influence
Lifestyle factors
Overall Social
TECHNOLOGY Ratings Relevant
Information
International influences
Changes in information
technology
Take up rates
Overall Technology
LEGAL Ratings Relevant
Information
Taxation policies
Employment laws
Industry regulations
Health and Safety
Overall Legal
ENVIRONMENT Ratings Relevant
Information
Regulations and
restrictions
Attitudes of customers
Sustainability and CSR
Overall Environment
OVERALL BUSINESS
ENVIRONMENT

5. Business Potential - analyze your business potential or your enterprise’s

confidence to pursue the business. Please refer to the following:

Business Potential/Confidence to Pursue Analysis

Relationship with Business Ratings
Strongly Agree 5
Agree 4
 Disagree 3
Strongly Disagree 2
Unknown 1

Antecedents Ratings
The enterprise can provide the
people and know-how to grow
sales.
The enterprise can provide
budget for the assets needed.
The enterprise can deploy
activities and technical
services.
The enterprise can plan and
implement to capture the
market.
The enterprise can keep their
target market once it creates
exposure.
The enterprise has time for the
unmet needs of the chosen
target market.
The enterprise can have the
manufacturing capability.
The enterprise can have the
technology and process.
The enterprise is optimistic that
the business will grow.
OVERALL BUSINESS
POTENTIAL

C. Marketing Mix Strategy

1. Product / (Value Proposition) - provide the product’s distinctive

features, uniqueness, and benefits (with actual picture). Discuss what
value you will deliver to your customers/target market?
Product Value Proposition

2. Pricing - present the pricing strategy to be used and show computation (In
tabular form).

Ex.
Cost Plus Pricing Strategy
(Absorption Approach)
Production Cost per Unit Php68.09
Desired Markup Percentage 76%
Selling Price 119.97
Rounded off Selling Price Php120.00
3. Place / (Distribution Strategy) - how will you reach your target
customers? Provide a clear description of the channels to be used in
distribution the product.

4. Promotion - clear description of the promotional strategies and activities

to be implemented with the marketing tools to be used.

5. People / (Customer Relationship) - how will you interact and create

relationship with your customers through their ‘journey’?

6. Process - discuss the activities involved in delivering your products or

services. These are the following:
 Ordering Process - discuss how will your target customers can make
an order (you can do an “Order Policy”.)
 Payment Process - discuss the mode of payment you will use.
 Delivery Process - discuss how your products/services can reach your
target customers (you can do an “Delivery Policy”).

7. Physical Evidence - discuss your tangible proof that establishes your

business’ credibility. It may be the following:
 Brand Logo - clear description of the branding elements to be
used.
Product Branding Description
Design

Photo

 Product Packaging
Product Description Estimated
Packaging Budget (Unit
Design Cost)

Photo

 Product Testing/Laboratory Test Result

Product Description
Testing/Laboratory
Test Result

Photo

 Physical Store Design - (if you have a physical store)

Physical Store Design Description

Photo
  Digital Store Design - (such as facebook page or other social media
platform that you will use.)
Digital Store Design Description

Photo

 Enterprise’ Shirt/Uniform Design

Enterprise’ Description and Estimated
Shirt/Uniform Quantity Budget

Photo

 Marketing Collaterals - (such as fliers, tarpaulin, and other

printed marketing materials)
Marketing Description Estimated
Collaterals Budget

Photo

D. Marketing Budget, Sales Forecast, and Future Plan

1. Sales Forecast - provide the 1st year and 5-year projection of sales.

Ex.
PROJECTED SALES SUMMARY SCHEDULE (2023)

Month September October November December TOTAL

In Units 270 270 270 270 1,080

Selling Price Php120.00 Php120.00 Php120.00 Php120.00 Php120.00

In Pesos Php32,400.00 Php32,400.00 Php32,400.00 Php32,400.00 Php129,600.00

Projected Sales (Yearly)

Year 2023 2024 2025 2026 2027

Planned Sales
1,080 3,240 3,600 4,200 4,800
Volume

Selling Price Php120.00 Php115.00 Php115.00 Php115.00 Php120.00

Sales in
Php129,600.00 Php372,600.00 Php414,000.00 Php483,000.00 Php576,000.00
Pesos

2. Sales Strategy - clear description on how to sell the product.

3. Marketing Budget - present the budget for each marketing strategy,

activities and tools to be used in the 1st year of operation and the annual
 expenses for the 5-year projection. (Note: Kindly include a budget for your
business implementation grand launching).

Ex.

Marketing Expense for 2023

Marketing Description September October November December TOTAL
Expense
Advertising   Php500.00 Php500.00 Php500.00 Php500.00 Php2,000.00

Signboards,   5,000.00       Php5,000.00

Streamers
Poster, Flyers   100.00 100.00 100.00 100.00 Php400.00

Transportatio   100.00 100.00 100.00 100.00 Php400.00

n Expense
Giveaways   500.00 500.00 500.00 500.00 Php2,000.00

Grand   3,000.00       Php3,000.00

Launching
Total   Php8,200.00 Php1,200.0 Php1,200.00 Php1,200.00 Php11,800.0
Marketing 0 0
Expense

Marketing Expenses (Yearly)

Year 2023 2024 2025 2026 2027

Advertising Php2,000.00 Php6,000.00 Php6,000.00 Php6,000.00 Php6,000.00

Signboards, Streamers 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Poster, Flyers 400.00 1,200.00 1,200.00 1,200.00 1,200.00
Transportation Expense 400.00 1,200.00 1,200.00 1,200.00 1,200.00
Giveaways 2,000.00 6,000.00 6,000.00 6,000.00 6,000.00
Grand Launching 2,000.00        
Total Marketing Expense Php11,800.00 Php19,400.00 Php19,400.00 Php19,400.00 Php19,400.00

4. Future Plan - discuss your future plans for your products/services.

PRODUCTION PLAN

A. Product Description

Provide the technical description and photo of the product.

B. Process

1. Step-by-step Process – prepare a flowchart or flow diagram to detail the

step-by-step procedure in producing the product.

2. Duration per Step per Batch – in a table form, present the time needed
for each step of the process.

Step No. Step Description/Process Photo Time

Duration
1 Preparation of Materials Time
Duration

C. Input Requirements

1. Machinery and Equipment – present the list of machines and equipment

needed for the process. Include pictures, cost and specifications.

Name of Photo Specifications Cost

Machine/Equipment

2. Materials and Supplies – present the list of materials and supplies

needed for the process. Include pictures, cost and specifications.

Name of Materials Photo Specifications Cost

(Ingredients if
Food)

3. Master list of Suppliers – present the master list of suppliers where you
will get the raw materials/ingredients needed in creating the finished
product.

Business Name of Store Location and Supplies to Purchase

Existing Supplier/s Contact Details

Business Name of Store Location and Supplies to Purchase

Potential Supplier/s Contact Details

4. Packaging and Labeling – describe the packaging and labeling

requirements, including design and layout, as well as the cost.
 Packaging Specifications Unit Cost
Photo/Design

5.
Utilities – discuss the cost and sources of utilities needed for the production.

Utilities Number of Monthly Cost Yearly

Months Cost
Ex. 8 500 4000
Electricity
Ex. Water 8 150 1200

6. Labor and Manpower – discuss the needed manpower in producing

the product including skills and qualification, labor standard and
compensation requirements.
Manpower Task Salary/Allowance Per Total Labor
Month Cost/Person

Ex. Espiritu, Purchaser

Reginald

Total Number of Total

Manpower: Labor Cost

D. Production Area and Facilities Layout

1. Production Area – discuss production area requirements, location and

cost.

2. Facilities Layout – present the layout or schematic diagram of the

production area.

E. Production Schedule and Size

1. Production Schedule – describe the projected scale of production for the

first year of operation.
 Ex.
Production Schedule (2023)
Year
September October November December
Month End
Planned Sales Volume, in
units 270 270 270 270 1,080
Add: Desired Ending FG
Inventory, in units 10 10 10 10 10
Less: Beginning FG
Inventory, in units 0 10 10 10 0
Units to be Produced 280 270 270 270 1,090

2. Production Size – state the minimum and maximum level of production.

F. Waste Disposal – describe the type of waste resulting from production,

recycling strategies and method of disposal.

G. Inventory Management – discuss how to make sure consistent availability

of finished products, materials and supplies.

H. Quality Control – describe the procedure to be used in quality assurance and

standards.

I. Production Cost

1. Total Production Cost – present the yearly production Cost

Ex.
Production Cost (Yearly)
  2023 2024 2025 2026 2027

Direct Materials Php53,264.67 Php161,494.56 Php183,027.17 Php217,802.33 Php253,895.29

Direct Labor 6,750.00 21,150.00 21,600.00 21,600.00 21,600.00
Packaging 5,450.00 16,200.00 18,000.00 21,000.00 24,000.00
Production Overhead          
Transportation Expense 1,600.00 4,800.00 4,800.00 4,800.00 4,800.00
Production Supplies 5,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Rent and Utilities 2,000.00 6,000.00 6,000.00 6,000.00 6,000.00
Depreciation of Production
Equipment 153.33 460.00 460.00 460.00 460.00
Total Cost of Production
Php74,218.00 Php220,104.56 Php243,887.17 Php281,662.33 Php320,755.29

2. Production Cost per Unit – present cost of production per product.

Ex.

Production Cost per Unit

  2023 2024 2025 2026 2027

Total Cost of Production Php74,218.00 Php220,104.56 Php243,887.17 Php281,662.33 Php320,755.29

Units to be Produced 1090 3240 3600 4200 4800
Production Cost per Php68.09 Php67.93 Php67.75 Php67.06 Php66.82
 Unit

ORGANIZATIONAL PLAN

A. Ownership Structure

1. Legal Form of Business – discuss the legal form of ownership.

2. Organizational Structure – present the organizational chart.

3. Partners’ Directory – fill in the needed information on the directory and

present the duties and responsibilities of officers and staff.

(NAME OF ENTERPRISE) DIRECTORY

NAME & POSITION ADDRESS DUTIES &
PHOTO RESPONSIBLITIES

1x 1
Photo

Surname, First Name,

MI.
B. Legal Requirements - list down all business permits that enterprise must
comply and show as well the costs involved (table format).

Example:
Legal Requirements Description Cost
Brgy. Business Permit N/A
DTI N/A
Lab Test 5000

C. Management Resources – list down all office equipment, furniture and

fixtures, and office supplies as well as the costs (table format).

Example:
Name of Office Photo Specifications and Cost
Equipment/Supplies, Quantity
Furnitures and
Fixtures
Logbook 35.00
D. Gantt Chart of Activities – present a table for all the activities to be
implemented on the first 8 months of operation.

Administrative Expenses
  2023 2024 2025 2026 2027
Salaries/ Allowances Php11,250.00 Php35,250.00 Php36,000.00 Php36,000.00 Php36,000.00
Training Expenses 5,000.00        
Transportation Expenses 500.00 500.00 500.00 500.00 500.00
Office Supplies 500.00 500.00 500.00 500.00 500.00
Licenses, Permits and
Registration Expenses 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Depreciation of Food Stall          
Total Administrative Expenses Php22,250.00 Php41,250.00 Php42,000.00 Php42,000.00 Php42,000.00
E. Administrative Expenses – present the monthly administrative expenses for
the 5-year projection.

F. Social Outcomes – present the activities to be implemented to achieve the

objectives relative to the target SDGs.

FINANCIAL PLAN

A. Start-up Capital – present in a table the capital requirements needed to start

the business.

Ex.
 Start-up Capital
Start-up Assets  
Production Equipment/Tools/Furniture Php2,500.00
Food Stall  
Total Start-up Assets 2,500.00
Start-up Expenditures  
Marketing Expense (2 months provision) 9,400.00
Materials Purchase (2 months provision) 26,632.33
Packaging (2 months provision) 2,725.00
Production Supplies (2 months provision) 2,500.00
Direct Labor (2 months provision) 3,375.00
Salaries/ Allowances (2 months provision) 5,625.00
Training Expenses 5,000.00
Rent and Utilities (2 months provision) 1,000.00
Transportation Expenses (2 months
provision) 1,050.00
Office Supplies 500.00
Licenses, Permits and Registration Expenses 5,000.00
Total Start-up Expenditures 62,807.33
Contigency Fund 9,692.67
Total Start-up Capital Php75,000.00

B. Sources of Financing – discuss where will the capital come from.

C. Capital Contribution – show the capital contribution of each owner.

Ex.

CAPITAL CONTRIBUTION
NAME Contribution % of Shares
Partner 1 Php5,000.00 6.67%
Partner 2 5,000.00 6.67%
Partner 3 5,000.00 6.67%
Partner 4 5,000.00 6.67%
Partner 5 5,000.00 6.67%
Partner 6 5,000.00 6.67%
Partner 7 5,000.00 6.67%
Partner 8 5,000.00 6.67%
Partner 9 5,000.00 6.67%
Partner 10 5,000.00 6.67%
Partner 11 5,000.00 6.67%
Partner 12 5,000.00 6.67%
Partner 13 5,000.00 6.67%
 Partner 14 5,000.00 6.67%
Partner 15 5,000.00 6.67%
Total Php75,000.00 100%

D. Projected Financial Statements

1. Projected Income Statement

Enterprise Name
Projected Statement of Income
For the Year Ended December 31, 2023-2027
  2023 2024 2025 2026 2027
Sales Php129,600.00 Php372,600.00 Php414,000.00 Php483,000.00 Php576,000.00
Other Income Php500.00        
Less: Cost of Goods
Sold 73,537.10 220,106.12 243,889.04 281,669.17 320,757.67
Gross Profit 56,062.90 152,493.88 170,110.96 201,330.83 255,242.33
Less: Operating
Expenses          
Marketing Expenses 11,800.00 19,400.00 19,400.00 19,400.00 19,400.00
Administrative
Expenses 22,250.00 41,250.00 42,000.00 42,000.00 42,000.00
Total Operating
Expenses 34,050.00 60,650.00 61,400.00 61,400.00 61,400.00
Net Profit Php22,012.90 Php91,843.88 Php108,710.96 Php139,930.83 Php193,842.33

2. Projected Cash Flow Statement

Enterprise Name
Projected Statement of Cash Flows
For the Year Ended December 31, 2023-2027
  2023 2024 2025 2026 2027

Cash Inflows          
Star-up Capital Php75,000.00 Php0.00 Php0.00 Php0.00 Php0.00
Sales 129,600.00 372,600.00 414,000.00 483,000.00 576,000.00
Total Cash Inflows 204,600.00 372,600.00 414,000.00 483,000.00 576,000.00
Cash Outflows          
Marketing Expenses 11,800.00 19,400.00 19,400.00 19,400.00 19,400.00
Materials Purchase 53,264.67 161,494.56 183,027.17 217,802.33 253,895.29
Packaging 5,450.00 16,200.00 18,000.00 21,000.00 24,000.00
Production Supplies 5,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Direct Labor 6,750.00 21,150.00 21,600.00 21,600.00 21,600.00
Salaries/ Allowances 11,250.00 35,250.00 36,000.00 36,000.00 36,000.00
Training Expenses 5,000.00 0.00 0.00 0.00 0.00
Rent and Utilities 2,000.00 6,000.00 6,000.00 6,000.00 6,000.00
Transportation Expenses 2,100.00 5,300.00 5,300.00 5,300.00 5,300.00
Office Supplies 500.00 500.00 500.00 500.00 500.00
Production
Equipment/Tools/Furniture 2,500.00 0.00 0.00 0.00 0.00
Licenses, Permits and
Registration Expenses 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Total Cash Outflows 110,614.67 280,294.56 304,827.17 342,602.33 381,695.29
Net Cash Flow 93,985.33 92,305.44 109,172.83 140,397.67 194,304.71
Add: Beginning Cash Balance 0.00 93,985.33 186,290.77 295,463.61 435,861.28
Ending Cash Balance Php93,985.33 Php186,290.77 Php295,463.61 Php435,861.28 Php630,165.99

3. Projected Balance Sheet

Enterprise Name
Projected Statement of Financial Position
For the Year Ended December 31, 2023-2027
  2023 2024 2025 2026 2027
ASSETS          
Current Assets          
Cash Php93,985.33 Php186,290.77 Php295,463.61 Php435,861.28 Php630,165.99
Finished Goods Ending
Inventory 680.90 679.34 677.46 670.62 668.24
Total Current Assets 94,666.23 186,970.11 296,141.07 436,531.90 630,834.23
Non-Current Assets          
Production
Equipment/Tools/Furniture 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
Less: Accumulated
Depreciation 153.33 613.33 1,073.33 1,533.33 1,993.33
Total Non-Current Assets 2,346.67 1,886.67 1,426.67 966.67 506.67
TOTAL ASSETS Php97,012.90 Php188,856.78 Php297,567.74 Php437,498.57 Php631,340.89
LIABILITIES &
PARTNER'S EQUITY          
Partners' Equity Php75,000.00 Php97,012.90 Php188,856.78 Php297,567.74 Php437,498.57
Net Profit 22,012.90 91,843.88 108,710.96 139,930.83 193,842.33
TOTAL LIABILITIES &
PARTNERS EQUITY Php97,012.90 Php188,856.78 Php297,567.74 Php437,498.57 Php631,340.89

4. Projected Statement of Changes in Partners’ Equity

Enterprise Name
Projected Statement of Changes in Partners' Equity
For the Year Ended December 31, 2023
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity
Partner 1 Php5,000.00 6.67% Php1,467.53 Php6,467.53
Partner 2 5,000.00 6.67% 1,467.53 6,467.53
Partner 3 5,000.00 6.67% 1,467.53 6,467.53
Partner 4 5,000.00 6.67% 1,467.53 6,467.53
Partner 5 5,000.00 6.67% 1,467.53 6,467.53
Partner 6 5,000.00 6.67% 1,467.53 6,467.53
Partner 7 5,000.00 6.67% 1,467.53 6,467.53
Partner 8 5,000.00 6.67% 1,467.53 6,467.53
Partner 9 5,000.00 6.67% 1,467.53 6,467.53
Partner 10 5,000.00 6.67% 1,467.53 6,467.53
Partner 11 5,000.00 6.67% 1,467.53 6,467.53
Partner 12 5,000.00 6.67% 1,467.53 6,467.53
Partner 13 5,000.00 6.67% 1,467.53 6,467.53
Partner 14 5,000.00 6.67% 1,467.53 6,467.53
Partner 15 5,000.00 6.67% 1,467.53 6,467.53
Total Php75,000.00 100% Php22,012.90 Php97,012.90
 Enterprise Name
Projected Statement of Changes in Partners' Equity
For the Year Ended December 31, 2024
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity
Partner 1 Php6,467.53 6.67% Php6,122.93 Php12,590.45
Partner 2 6,467.53 6.67% 6,122.93 12,590.45
Partner 3 6,467.53 6.67% 6,122.93 12,590.45
Partner 4 6,467.53 6.67% 6,122.93 12,590.45
Partner 5 6,467.53 6.67% 6,122.93 12,590.45
Partner 6 6,467.53 6.67% 6,122.93 12,590.45
Partner 7 6,467.53 6.67% 6,122.93 12,590.45
Partner 8 6,467.53 6.67% 6,122.93 12,590.45
Partner 9 6,467.53 6.67% 6,122.93 12,590.45
Partner 10 6,467.53 6.67% 6,122.93 12,590.45
Partner 11 6,467.53 6.67% 6,122.93 12,590.45
Partner 12 6,467.53 6.67% 6,122.93 12,590.45
Partner 13 6,467.53 6.67% 6,122.93 12,590.45
Partner 14 6,467.53 6.67% 6,122.93 12,590.45
Partner 15 6,467.53 6.67% 6,122.93 12,590.45
Total Php97,012.90 100% Php91,843.88 Php188,856.78

Enterprise Name
Projected Statement of Changes in Partners' Equity
For the Year Ended December 31, 2025
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity
Partner 1 Php12,590.45 6.67% Php7,247.40 Php19,837.85
Partner 2 12,590.45 6.67% 7,247.40 19,837.85
Partner 3 12,590.45 6.67% 7,247.40 19,837.85
Partner 4 12,590.45 6.67% 7,247.40 19,837.85
Partner 5 12,590.45 6.67% 7,247.40 19,837.85
Partner 6 12,590.45 6.67% 7,247.40 19,837.85
Partner 7 12,590.45 6.67% 7,247.40 19,837.85
Partner 8 12,590.45 6.67% 7,247.40 19,837.85
Partner 9 12,590.45 6.67% 7,247.40 19,837.85
Partner 10 12,590.45 6.67% 7,247.40 19,837.85
Partner 11 12,590.45 6.67% 7,247.40 19,837.85
Partner 12 12,590.45 6.67% 7,247.40 19,837.85
Partner 13 12,590.45 6.67% 7,247.40 19,837.85
Partner 14 12,590.45 6.67% 7,247.40 19,837.85
Partner 15 12,590.45 6.67% 7,247.40 19,837.85
Total Php188,856.78 100% Php108,710.96 Php297,567.74

Enterprise Name
Projected Statement of Changes in Partners' Equity
For the Year Ended December 31, 2026
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity
Partner 1 Php19,837.85 6.67% Php9,328.72 Php29,166.57
Partner 2 19,837.85 6.67% 9,328.72 29,166.57
Partner 3 19,837.85 6.67% 9,328.72 29,166.57
Partner 4 19,837.85 6.67% 9,328.72 29,166.57
Partner 5 19,837.85 6.67% 9,328.72 29,166.57
Partner 6 19,837.85 6.67% 9,328.72 29,166.57
Partner 7 19,837.85 6.67% 9,328.72 29,166.57
Partner 8 19,837.85 6.67% 9,328.72 29,166.57
Partner 9 19,837.85 6.67% 9,328.72 29,166.57
Partner 10 19,837.85 6.67% 9,328.72 29,166.57
Partner 11 19,837.85 6.67% 9,328.72 29,166.57
Partner 12 19,837.85 6.67% 9,328.72 29,166.57
Partner 13 19,837.85 6.67% 9,328.72 29,166.57
Partner 14 19,837.85 6.67% 9,328.72 29,166.57
Partner 15 19,837.85 6.67% 9,328.72 29,166.57
Total Php297,567.74 100% Php139,930.83 Php437,498.57

Enterprise Name
Projected Statement of Changes in Partners' Equity
For the Year Ended December 31, 2027
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity
Partner 1 Php29,166.57 6.67% Php12,922.82 Php42,089.39
Partner 2 29,166.57 6.67% 12,922.82 42,089.39
Partner 3 29,166.57 6.67% 12,922.82 42,089.39
Partner 4 29,166.57 6.67% 12,922.82 42,089.39
Partner 5 29,166.57 6.67% 12,922.82 42,089.39
Partner 6 29,166.57 6.67% 12,922.82 42,089.39
Partner 7 29,166.57 6.67% 12,922.82 42,089.39
Partner 8 29,166.57 6.67% 12,922.82 42,089.39
Partner 9 29,166.57 6.67% 12,922.82 42,089.39
Partner 10 29,166.57 6.67% 12,922.82 42,089.39
Partner 11 29,166.57 6.67% 12,922.82 42,089.39
Partner 12 29,166.57 6.67% 12,922.82 42,089.39
Partner 13 29,166.57 6.67% 12,922.82 42,089.39
Partner 14 29,166.57 6.67% 12,922.82 42,089.39
Partner 15 29,166.57 6.67% 12,922.82 42,089.39
Total Php437,498.57 100% Php193,842.33 Php631,340.89

E. Financial Ratios

1. Break-even Analysis

COMPUTATION
BREAKEVEN Contribution
FORMULA ANSWER
ANALYSIS Fixed Costs Margin per
Unit

BREAKEVEN POINT FIXED COSTS/CONTRIBUTION

Php42,803.33 Php59.94 714
IN UNITS MARGIN PER UNIT

2. Net Profit Margin

 PROFITABILITY COMPUTATION
FORMULA ANSWER
ANALYSIS Net Income Sales
NET PROFIT
NET INCOME/ SALES Php22,012.90 Php129,600.00 17%
MARGIN

3. Return on Investment

COMPUTATION
PROFITABILITY
FORMULA Initial ANSWER
ANALYSIS Net Income
Investment
RETURN ON NET INCOME/ INITIAL
Php22,012.90 Php75,000.00 29%
INVESTMENT INVESTMENT

4. Payback Period

COMPUTATION
ANSWER (in
PAYBACK PERIOD FORMULA Initial
Net Income days)
Investment
ON INITIAL INITIAL INVESTMENT/ NET
Php75,000.00 Php22,012.90 409
INVESTMENT INCOME

F. Financial Schedules

1. Direct Materials Cost per Unit

DIRECT MATERIALS COST PER UNIT

P. Cost/Unit of Material

Quantity Quantity
Direct Purchase Cost Unit of Cost/ Cost/Unit to
(Unit of Needed/Unit
material Measurement Unit be Produced
Measurement to be produced
to be Used
to be Used)
Amount Quantity
Molo
Php36.00 50 pcs 50 pc Php0.72
Wrapper 1 Php0.72
Quail Egg Php130.00 100 pcs 100 pc Php1.30 1 Php1.30
Ground
Php270.00 1kg 1,000 g Php0.27
Pork 10 Php2.70
White
Php40.00 3 pcs 3 pc Php13.33
Onion 0.01 Php0.13
Garlic Php10.00 3 pcs 3 pc Php3.33 0.01 Php0.03
Direct Material Cost per piece Php4.89
 2023 - Direct Material Cost per unit (pack of 10) Php48.87
2024 - Direct Material Cost per unit (pack of 10) Php49.84
2025 - Direct Material Cost per unit (pack of 10) Php50.84
2026 - Direct Material Cost per unit (pack of 10) Php51.86
2027 - Direct Material Cost per unit (pack of 10) Php52.89

2. Direct Materials Cost (Yearly)

Direct Materials Cost (Yearly)

  2023 2024 2025 2026 2027

Units to be Produced 1,090 3,240 3,600 4,200 4,800

Direct Material Cost Per
Unit Php48.87 Php49.84 Php50.84 Php51.86 Php52.89
Total Direct Material Php53,264.67 Php161,494.56 Php183,027.17 Php217,802.33 Php253,895.29
Cost

3. Depreciation Schedule

DEPRECIATION SCHEDULE (Production Equipment/ Tools/ Furniture)

LIFE
SPAN
ACQUISITION QT TOTAL SALVAG ANNUAL DEP. MONTHLY DEP.
ITEMS (IN
COST Y COST E VALUE COST COST
YEARS
)
Gas
Stove Php1,500.00 1 Php1,500.00 5 Php100.00 Php280.00 Php23.33
Blende
r Php1,000.00 1 Php1,000.00 5 Php100.00 Php180.00 Php15.00
Php2,500.0
Total 0 Total Php460.00 Php38.33

4. Finished Goods Ending Inventory

Finished Goods Ending Inventory

  2023 2024 2025 2026 2027
Production Cost Per Unit Php68.09 Php67.93 Php67.75 Php67.06 Php66.82
Desired Finished Goods Ending Inventory 10 10 10 10 10
Value of Finished Goods Ending Inventory Php680.90 Php679.34 Php677.46 Php670.62 Php668.24

5. Cost of Goods Sold

Cost of Goods Sold

  2023 2024 2025 2026 2027
Total Production Cost Php74,218.00 Php220,104.56 Php243,887.17 Php281,662.33 Php320,755.29
Add:Finished Goods
Beginning Inventory 0.00 680.90 679.34 677.46 670.62
Total Cost of Goods
Available For Sale 74218.00 220785.46 244566.50 282339.79 321425.91
Less: Finished Goods Ending
Inventory 680.90 679.34 677.46 670.62 668.24
 Total Cost of Goods Sold Php73,537.10 Php220,106.12 Php243,889.04 Php281,669.17 Php320,757.67

6. Projected Sales
PROJECTED SALES SUMMARY SCHEDULE (2024)
Month January February March April May June July August September October November December TOTAL
In Units 270 270 270 270 270 270 270 270 270 270 270 270 3,240
Selling
Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00
Price
In Pesos Php31,050.00 Php31,050.00 Php31,050.00 Php31,050.00 Php31,050.00 Php31,050.00 Php31,050.00 Php31,050.00 Php31,050.00 Php31,050.00 Php31,050.00 Php31,050.00 Php372,600.00

PROJECTED SALES SUMMARY SCHEDULE (2025)

Month January February March April May June July August September October November December TOTAL
In Units 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Selling
Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00
Price
In Pesos Php34,500.00 Php34,500.00 Php34,500.00 Php34,500.00 Php34,500.00 Php34,500.00 Php34,500.00 Php34,500.00 Php34,500.00 Php34,500.00 Php34,500.00 Php34,500.00 Php414,000.00

PROJECTED SALES SUMMARY SCHEDULE (2026)

Month January February March April May June July August September October November December TOTAL
In Units 350 350 350 350 350 350 350 350 350 350 350 350 4,200
Selling
Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00 Php115.00
Price
In Pesos Php40,250.00 Php40,250.00 Php40,250.00 Php40,250.00 Php40,250.00 Php40,250.00 Php40,250.00 Php40,250.00 Php40,250.00 Php40,250.00 Php40,250.00 Php40,250.00 Php483,000.00

PROJECTED SALES SUMMARY SCHEDULE (2027)

Month January February March April May June July August September October November December TOTAL
In Units 400 400 400 400 400 400 400 400 400 400 400 400 4,800
Selling
Php120.00 Php120.00 Php120.00 Php120.00 Php120.00 Php120.00 Php120.00 Php120.00 Php120.00 Php120.00 Php120.00 Php120.00 Php120.00
Price
In Pesos Php48,000.00 Php48,000.00 Php48,000.00 Php48,000.00 Php48,000.00 Php48,000.00 Php48,000.00 Php48,000.00 Php48,000.00 Php48,000.00 Php48,000.00 Php48,000.00 Php576,000.00

7. Marketing Expenses
Marketing Expe nse for 2024
Month January February March April May June July August September October November December TOTAL
Advertising Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php6,000.00
Signboards, Streamers 5,000.00 Php5,000.00
Poster, Flyers 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Php1,200.00
Transportation Expense 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Php1,200.00
Giveaways 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Php6,000.00
Sponsorships 2,000.00 Php2,000.00
Total Marke ting Expense Php8,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 ######### Php1,200.00 Php1,200.00 Php21,400.00

Marketing Expense for 2025

Month January February March April May June July August September October November December TOTAL
Advertising Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php6,000.00
Signboards, Streamers 5,000.00 Php5,000.00
Poster, Flyers 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Php1,200.00
Transportation Expense 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Php1,200.00
Giveaways 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Php6,000.00
Sponsorships 2,000.00 Php2,000.00
Total Marke ting Expense Php8,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 ######### Php1,200.00 Php1,200.00 Php21,400.00

Marketing Expense for 2026

Month January February March April May June July August September October November December TOTAL
Advertising Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php6,000.00
Signboards, Streamers 5,000.00 Php5,000.00
Poster, Flyers 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Php1,200.00
Transportation Expense 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Php1,200.00
Giveaways 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Php6,000.00
Sponsorships 2,000.00 Php2,000.00
Total Marketing ExpensePhp8,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 ######### Php1,200.00 Php1,200.00 Php21,400.00

Marketing Expense for 2027

Month January February March April May June July August September October November December TOTAL
Advertising Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php500.00 Php6,000.00
Signboards, Streamers 5,000.00 Php5,000.00
Poster, Flyers 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Php1,200.00
Transportation Expense 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Php1,200.00
Giveaways 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Php6,000.00
Sponsorships 2,000.00 Php2,000.00
Total Marketing ExpensePhp8,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 Php1,200.00 ######### Php1,200.00 Php1,200.00 Php21,400.00
 8. Production Schedule

Production Schedule (2024)

Month January February March April May June July August Septe mber October November December Year End
Planned Sales Volume, in units 270 270 270 270 270 270 270 270 270 270 270 270 3,240
Add: Desired Ending FG Inventory, in units 10 10 10 10 10 10 10 10 10 10 10 10 10
Less: Beginning FG Inventory, in units 10 10 10 10 10 10 10 10 10 10 10 10 10
Units to be Produced 270 270 270 270 270 270 270 270 270 270 270 270 3,240

Production Schedule (2025)

Month January February March April May June July August September October November December Year End
Planned Sales Volume, in units 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Add: Desired Ending FG Inventory, in units 10 10 10 10 10 10 10 10 10 10 10 10 10
Less: Beginning FG Inventory, in units 10 10 10 10 10 10 10 10 10 10 10 10 10
Units to be Produced 300 300 300 300 300 300 300 300 300 300 300 300 3,600

Production Schedule (2026)

Month January February March April May June July August September October November December Year End
Planned Sales Volume, in units 350 350 350 350 350 350 350 350 350 350 350 350 4,200
Add: Desired Ending FG Inventory, in units 10 10 10 10 10 10 10 10 10 10 10 10 10
Less: Beginning FG Inventory, in units 10 10 10 10 10 10 10 10 10 10 10 10 10
Units to be Produced 350 350 350 350 350 350 350 350 350 350 350 350 4,200

Production Schedule (2027)

Month January February March April May June July August September October Nove mber December Year End
Planned Sales Volume, in units 400 400 400 400 400 400 400 400 400 400 400 400 4,800
Add: Desired Ending FG Inventory, in units 10 10 10 10 10 10 10 10 10 10 10 10 10
Less: Beginning FG Inventory, in units 10 10 10 10 10 10 10 10 10 10 10 10 10
Units to be Produced 400 400 400 400 400 400 400 400 400 400 400 400 4,800

APPENDICES

Appendix 1: Survey Questionnaire

Appendix 2: Market Research Results (Graphical and Tabular with

Interpretation)

Appendix 3: Business Implementation Action Plan

Appendix 4: Correspondence

Appendix 5: Feasibility Plan Photos

Appendix 6: Other Research and Supporting Documents

Appendix 7: References/ Work Cited (APA 7th Edition)