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Comon High School | GAS
BUSINESS PLAN
JJS’ REFRESHING DESSERTS

THIS IS, EAT, DESSERT!
Zone 5, Comon High School
Comon, Tabaco City
jjsrefreshingdesserts@gmail.com
OWNED BY:
Jaymar Beren
John Carlo Logronio
Shaine Vhe Bodoso
1
INTRODUCTION
This section presents the description of the business, the location, and the total
funding requirements, and the possible funding source.
A. Proposed Name of the Business
JJS’ Refreshing Desserts
B. Address of the Business
Comon High School
Zone 5, Comon, Tabaco City
Email: jjsrefreshingdesserts@gmail.com
C. Proprietors
Beren, Jaymar B.
Bodoso, Shaine Vhe B.
Logronio, John Carlo B.
D. Description of the Business
Establishing a business is a process in which entrepreneurs are taking a

risk from the start to achieve their goals afterward, it is not just the profit they
will get but the opportunity to contribute to the growth and development of the
economy. An entrepreneur helps in building a prosperous and productive
society.
Food-based business is one of the most advantageous ventures that an

entrepreneur can execute or commence. In the Philippine market specifically,
2
food cart and stall businesses have appeared to be an extremely profitable

feature due to increasing demand for on-the-go and cheap food. Hence,
everyone can see several food carts or stalls that offer people’s favorite snacks
and drinks. That's why the popularity of this type of business is greatly
prominent.
Due to the popularity of food stall products, the proprietors proposed the
creation of a food stall business that will be named JJS’ REFRESHING
DESSERTS. JJS stands for Jaymar, John, and Shaine as they are the owners of the
business. These refreshing desserts include mais con yelo and mango graham
cake. JJS’ Refreshing Desserts intends to offer affordable refreshing products to
go along with the hot season and make the products available for its target market.
This business will offer not only goods but as well as refreshment, enjoyment,
excitement, and satisfaction.
E. Business Location
JJS’ REFRESHING DESSERTS will be located at Comon High

School, Zone 5, Comon, Tabaco City, with students as its primary target
customer.
The location was chosen not only because the primary customers are
the students but also because the products that will be sold will indeed produce
3
big demand among students thereby resulting in fast inventory turnover and an
increase in profit. The climate, condition, availability of raw materials, and
cost of transport are also some of the justifications why this locale was
preferred. Having this kind of location poses advantages to the owners and the
business as well.
F. Funding Requirements and Source of Funds

a. Source of Funds
1. Own/individual investment (money and/or property)
2. Donation
b. Funding Requirements
Table 1.0: List of Ingredients/Materials and their Corresponding Prices.
PRODUCTS/ UNIT PRICE TOTAL

QUANTITY
COSTS (₱)
MATERIALS (₱)
Mango 100.00 3 kilos 300.00
Crashed Graham 210.00 2 kilos 420.00
Butter 45.00 2 packs 90.00
Nestle Cream 79.00 2 packs 158.00
Condensed Milk 37.40 2 cans 74.80
Jolly Whole Corn 49.00 4 cans 196.00
Jolly Cream Corn 49.00 4 cans 196.00
White Sugar 102.00 1 kilo 102.00
Evaporated Milk 31.55 4 cans 126.20
Corn Flakes 105.00 1 pack 105.00
TOTAL 1768.00
4
Nota Bene: The business needs a total amount of ₱ 1768.00 for the ingredients, and
freight costs amounting to ₱100 totaling ₱ 1868.00 per week. This amount will be
divided among the partners of the business as their investments.
EXECUTIVE SUMMARY
This section presents the vision, mission, goals, objectives, business model,
product positions, wealth improvement approaches, and the parties supporting the
business.
Vision
JJS’ Refreshing Desserts foresaw being recognized as a promising food stall

business, through the use of an effective franchise strategy and the excellent
management of staff, offering the best desserts in the school.
Mission
JJS’ Refreshing Desserts aspires to provide customers with quality refreshing

food products in the summertime at very affordable prices, fast serving, and with the
pleasantness of a place or staff.
Goals
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• To meet the demands of the students/teachers and the community as a

whole during summertime.
• To ensure that the customer will be satisfied with the products that will
result in repetitiveness of buying.
• To expand the business into more products, not only mango graham cake
and mais con yelo.
Objectives
• To offer affordable refreshing food products.

• Maintain the product’s good quality.
• To make the JJS’ Refreshing Desserts the immediate food destination of
the students.
Business Model
JJS’ Refreshing Desserts is a food stall business that offers refreshing

desserts. A food stall is a temporary structure used to prepare and sell food to the
general public, specifically to students or teachers of Comon High School. The
operation time of this business will start from 9:00 a.m. until 4:00 in the afternoon. In
generating revenue, the business will offer inexpensive food products with good
quality, which will enable the customer to buy. To gain more customers and/or to sold
out the remaining items of products after the operation time, the proprietors of the
business will look for customers around the campus.
Business & Product Position
JJS’ Refreshing Desserts is a simple business that will offer high-quality

products at very inexpensive prices. The proprietors of the business position their
venture by ensuring that the products to be offered are not available in other food
stalls or the school canteen.
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The proprietors of the business will offer mango graham cake and mais con
yelo products to the students of Comon High School as they are the primary target
customer of the business.
Wealth Improvement Approaches
To maintain the success of the business, the business will be open to any
feedback either positive or negative coming from the customer towards the business,
through the use of a suggestion box that will be placed near the stall. This suggestion
box will be used as a device for the proprietors for obtaining additional comments,
questions, and requests from the customers. The business will also monitor the
changes in customers’ tastes so that the proprietors can produce new product
innovations that will maintain the satisfaction of the customer and the competitive
benefits of the business.
Parties Supporting the Business
1. Customers
2. Suppliers
3. Employees and Staff
4. School facility members
5. Students
6. SK and Brgy. officials
7
ENVIRONMENTAL ANALYSIS
This section presents the competitive analysis covering the forces directly
affecting the proposed business.
Competitive analysis is a type of environmental analysis that provides a

detailed evaluation of the competition (business’ competitors) comprising their
strengths, weaknesses, and strategies. This will help the business identify the internal
and external factors incorporated by the competitors to have an opportunity to outdo
them.
Table 2.0 Competitive Analysis
JJS’ Refreshing Competitor 1 Competitor 2

Desserts
Target Customer Students Students Students
8
Strengths The products will Their products are The products they
produce high unique. will offer are all
demand due to healthy.
seasonality.
Weaknesses The ingredients of Lack of Weather

the product are equipment. conditions.
costly.
Strategies Increasing the Good Improve customer

sustainability of communication retention.
the business. skills and service
of the staff and
will provide a free
taste for the
customers.
Operation Time 9:00 a.m. to 9:00 a.m. to 9:00 a. m. to 11:00

a. m (morning)
4:00 p.m. 4:00 p.m.
3:00 p. m. to 5:00
p.m. (afternoon)
Seasonality Hot season Both hot and cold Hot season

season
Product Innovation None Use Ube filling None

instead of banana
in making Turon
and Taro in
making chips.
The data provided compares the business potential of JJS' Refreshing Desserts
to two competitors in terms of their target customers, strengths, weaknesses,
strategies, operation time, seasonality, and product innovation.
9
JJS' Refreshing Desserts targets students as their primary customers, similar to

their two competitors. Their strengths include producing high-demand products due to
seasonality. However, they also face challenges with costly ingredients, unlike their
competitors who face challenges with equipment and weather conditions.
To overcome their challenges, JJS' Refreshing Desserts plans to increase

sustainability while also improving their communication skills and service. They also
have the same operating hours as their competitors, but the competitors have different
hours in the afternoon.
Product innovation is minimal among the three businesses, with only one
competitor using Ube filling in making Turon instead of banana and use of taro and
making chips. This means there is an opportunity for JJS' Refreshing Desserts to
explore new and unique product offerings to attract more customers.
Overall, JJS' Refreshing Desserts has the potential to compete well with its
competitors, especially if it can overcome its challenges and introduce innovative
products.
SWOT Analysis
According to Kotler and Armstrong (2012: 53-54), SWOT analysis is the

systematic identification of the various factors that formulate a business strategy
based on its strengths, weaknesses, opportunities, and threats to understand its
external and internal marketing environment. This type of analysis was employed
because it is not solely easy to use but also because it is the best analysis for the
business. This simple analysis can also explain why the business was established.
Table 2.1 JJS’ Refreshing Desserts SWOT Analysis
10
STRENGTHS WEAKNESSES
➢ The business will comprise ➢ The products’ ingredients are

high-capable staff. costly.
➢ It will offer good quality ➢ The distance of the business

products and it is at the same from the market is far, so buying
time affordable. materials or ingredients is not
easy or convenient.
➢ The business will be located
near the target customers. ➢ It will likely have surplus food
at the end of operation time.
➢ The serving of products will be
easy and fast.
➢ The products will produce high

demand due to their seasonality.
OPPORTUNITIES THREATS
➢ As time goes by, there's a high ➢ The entry of competitors that

chance to produce new will offer the same kind of
refreshing food products due to products (refreshing food
high demand and weather products) can cause a great
relevance. threat to the business.
➢ In utilizing online platforms like ➢ The school canteen can be a

Facebook to promote the threat as the business will be
business, there's a high chance located at the school.
to attract more customers to buy.
➢ Climate change can also give a
massive threat as the business
offers a product that is best only
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in the hot season.
A SWOT analysis is very useful in business planning because it gives an

entrepreneur a chance to see things from different viewpoints, which will enable them
to develop, enhance or maintain their business strategy or disposition.
The performed analysis exemplifies that the business has many strengths and
opportunities that will surely contribute to its success. Strengths such as having highly
capable staff, fast service, uniqueness and affordability of the products, business
location, and the high demand for the product due to seasonality and opportunities
such as a bigger market, new products, and utilizing online platforms that could
attract more new customers. However, the analysis also revealed the weaknesses and
threats that the business possessed, weaknesses (e.g. costly product ingredients), and
threats (e.g. business competitors).
As an entrepreneur, it is important to overcome threats and weaknesses,

because it helps them to achieve great success in the business field. By understanding
how to improve, strategically focusing on where you lack, increasing the
sustainability of the business, and striving to continually grow, the business will reach
higher-level goals and find greater satisfaction for the customer and the proprietors as
well. The strengths and opportunities that the business has, should also, be used
efficiently and effectively to make the business run productively.
BUSINESS DESCRIPTION
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This section describes the product to produce, the equipment needed in the
small business, and the personnel required to handle the operation.
Product to Produce
1. Mango Graham Cake

 Mango Graham Cake is a delicious and popular Filipino cake that is easy to
make and tastes like ice cream. It is a modern variant of the traditional Filipino
crema de fruta cake. It is also known by various other names like mango
refrigerator cake, mango graham float, mango royale, and mango icebox cake,
among others. It has layers of juicy ripe mangoes, cream, and crackers. No
baking is required for this graham cracker recipe. It is a refrigerated cake made
with mango, condensed milk, whipped cream, melted butter, and crushed
graham.
2. Mais Con Yelo
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 Maiz con hielo (literally "corn with ice" in Spanish, also commonly

spelled mais kon-yelo in Tagalog) is a shaved ice dessert from the Philippines
made with whole and cream corn, sugar, milk, and with corn flakes toppings.
Mais con yelo originated in the Philippines. However, the dish has a heavy
Spanish influence. While we can’t tell the exact origin of this dessert, people
believe it was made during the Spanish colonization of the Philippines, which
lasted for over 300 years (1565 to 1898). In addition, locals see the dessert as a
variation of another popular Filipino dessert called halo-halo, which translates
to “mix, mix.” Other historians also believe the dessert was inspired by the
Spanish granizado and the Japanese kakigori, shaved or crushed ice desserts.
Equipments/ Materials Needed
Presented below is the list of products together and the necessary

tools/equipment needed for the preparation.
Table 3.0: Equipment and Materials Needed per Product
PRODUCTS TOOLS/EQUIPMENT
Mango Graham Cake ● Knife
● Chopping Board
● Bowl
● Spoon
● Measuring Cup
● Mixer
● Disposable Cups
14
● Disposable Spoons
● Ice box
Mais Con Yelo ● Ice Crusher
● Bowl
● Measuring Spoons
● Disposable Cups
● Disposable Icebox
● Ice box
Personnel Requirements
The proposed enterprise is an ordinary small business and a partnership type

of business. During business operations, the owners/partners also serve as key
personnel who manage the day-to-day operations of the business. Below are the
names of the proprietors of the business and their respective designations or positions.
Table 3.1: Name and Position of Partners
Name of the Owners Position
Jaymar Beren IT Expert/ Personnel
Shaine Vhe Bodoso Accountant/Cashier & Production Cook
John Carlo Logronio General Manager, Head of Production and

Marketing Operations
15
ORGANIZATIONAL PLAN
This section describes the form of the business organization, the liability of the
owner, the organizational structure, and the roles and responsibilities of the owner.
Form of Business Organization
The JJS’ Refreshing Desserts shall be a partnership type of business. It

consists of two or more people forming a partnership together and agreeing to share
the profits, losses, and management of the business. Each partner has equal ownership
and stake in the decision-making process, regardless of the amount originally
contributed to the partnership.
Liability of the Owner
Each owner has an investment in the business, which may be in the form of
cash or property. They are all responsible for all issues, decisions, and debts that may
arise during the operation of the business. Each partner is personally liable for all
16
debts and judgments related to the partnership, whether they are debts to the
organization or any of the individual partners.
Organizational Structure
Figure 1.0. JJS’ Refreshing Desserts Organizational Structure
Nota Bene:
● Everyone will be assigned as cleaners.

● Every day these roles and responsibilities change between partners, so
every day each member will take on different roles and
responsibilities.
Figure 1.1: Rotation of Positions and Responsibilities
17
Roles and Responsibilities
General Manager
The General Manager is responsible for coordinating and directing all business
activities and overseeing employees to ensure that the business operates according to
its vision and goals. They also guide employees in their assigned tasks, respond
quickly and professionally to customer inquiries, ensure customer satisfaction, and
develop strategies to improve overall quality and productivity. The general manager
of the business is also the production and marketing manager.
Accountant/Cashier
On a given day, the cashier is responsible for processing exchanges, as well as

returns. At the end of the working day, the cashier has to calculate these funds in their
cash drawer. On the other hand, in general, accountants work with financial
documents to ensure accuracy.
Production Cook
18
The production cook is accountable for the preparation, production, and

packaging of all food products. In addition, the cook is responsible for keeping
records of all utensils and ingredients and maintaining the cleanliness of the
ingredients/materials and the area where the business operates.
IT Expert/Personnel
The IT professionals manage activities related to information technology, such

as maintaining a business website, online customer service, and online marketing.
PRODUCTION PLAN
This section presents the production schedule, production process, equipment

required, sources of materials, and estimated production cost.
Production Schedule
In preparation for business operations, the responsible person to purchase all

the necessary ingredients will go to the market every Saturday. The business will
operate Monday through Friday. Preparations for setting up the food stand will begin
at 7:00 a.m. to 7:30 a.m. The production cook will start up to prepare the products
from 7:40 a.m. to 8:40 a.m. to be sold to the students. All other staff must help
prepare the products for the sale. Around 9:00 a.m. will be the exact time to sell the
prepared products and the operation time of business will last until 4:00 p.m. After all
products have been sold, all personnel will oblige in cleaning up the entire area and
will review the inventory of materials and equipment, and prepare financial
statements. In preparation for the sale, the person designated to buy all the necessary
ingredients will go to the market every Saturday.
19
Production Process
MANGO GRAHAM CAKE

Ingredients:
2 bars melted butter
1 cup nestle all-purpose cream
2 kilos of Mango
(4 pcs. Fresh mango, diced
3 pcs. Fresh mango, sliced)
https://youtu.be/wnJ9u4yN6cQ
2 kilos crashed graham
Procedures:
1 can condensed milk
1. To prepare the filling, mix cream cheese, Whipped Nestle All-Purpose

Cream, and condensed milk until fully combined. Add half of the sliced
mango.
2. To assemble, layer the Graham Crackers then add in 1 cup of the mixture.
Repeat until you created four layers of Graham Crackers and filling.
3. Top with the remaining sliced Mango, chill for at least 4 hours then serve.
MAIS CON YELO

Ingredients:
4 cans Jolly Whole Corn
4 cans Jolly Cream Corn
4 cans of Evaporated Milk
1 kilo White Sugar
https://youtu.be/K5J2P8n03Zo
Procedures:
1. Add a couple of tablespoons of corn kernels to the bottom of the serving

glass. No exact measurements. Add as much or as little corn as you’d like.
2. Add a layer of shaved ice over the corn. Keep the shaved ice soft and
fluffy. Do not pack it in!
20
3. Drizzle about 1 to 2 teaspoons of sweetened condensed milk over shaved

ice. Once again, not an exact measurement. Use your judgment based on
sweetness preferences.
4. Pour in about 2 tablespoons of evaporated milk. Add more milk to your
liking.
5. If desired, add another layer of corn, shaved ice, sweetened condensed
milk, and evaporated milk. Otherwise, add a layer of cornflakes.
Required Equipment
Table 4.0: Equipment needed to operate the business.

Tools/Equipment
❖ Knife ❖ Mixer
❖ Chopping Board ❖ Ice Crusher
❖ Bowl ❖ Disposable Cups
❖ Spoon ❖ Disposable Spoons
❖ Measuring Cups ❖ Icebox
❖ Measuring Spoons
Source of Materials
All key ingredients for the production of the products will be purchased from
the market. The equipment required during production shall be provided by the
relevant partners.
Estimated Production Cost
Table 4.1: Estimated Production Cost
PRODUCT PRODUCT COST (₱)
Mango Graham Cake 1042.80
Mais Con Yelo 725.20
TOTAL COST 1768.00
21
OPERATIONAL PLAN
This section presents the evaluation of suppliers, purchase, storage, inventory

control, and sales procedures.
Evaluation of Suppliers
Ingredients needed in the business are available in any market such as mango,
graham, whole corn and creamed corn, condensed and evaporated milk and many
more. Due to its availability in the market, entrepreneurs can meet the day-to-day
needs of producing the product.
22
Purchase Procedures
The business will operate from Monday to Friday every week, with the help of
all business proponents. Every Saturday is the time to buy all the ingredients and
materials needed to run the business. After all the materials and supplies needed are
purchased, they are all inspected and stored by the storage and inventory manager.
Sales Procedures
This business will operate by selling goods in a specific location or area. For
unsold items after business hours, entrepreneurs will go around the school campus to
promote and sell the items or products.
MARKETING PLAN
This section contains the factors of the marketing mix: product, place, price,
promotion, people.
Product
Students are expected to participate in all activities that contribute to the

overall development of their holistic life. Hence, they need nutritious food for them to
have a healthy way of living, and for that, students can learn better when they're well
nourished. The products that will be offered by the business will tend to help the
23
students improve their wellness. Mango graham cake and Mais Con Yelo will provide
nutrients for every student. It is worth noting that mangoes contain important nutrients
and vitamins, such as vitamin C, which is important for healthy immunity in children.
Mangoes boast loads of nutrients like antioxidants, minerals, vitamins, and other
essential nutrients that are good for everyone. These include improving vision,
improving digestion, improving memory, and promoting weight gain. Graham
crackers can be healthy when combined with high-quality sources of protein, fat, and
fiber. It is best eaten in moderation as it is rich in B vitamins and dietary fiber. Corn is
also good for the eyes and skin, lowers blood sugar and cholesterol levels, promotes
growth and development, and helps with weight gain. The proponents believe that it
not only satisfies students' demands but also provides nutritional benefits. However,
this product is always considered to have a competitive edge over other products
available in the area.
Place
JJS’ REFRESHING DESSERTS will be located at Comon High

School, Zone 5, Comon, Tabaco City, with students as its primary target
customer.
The location was chosen not only because the primary customers are
the students but also because the products that will be sold will indeed produce
big demand among students thereby resulting in fast inventory turnover and an
increase in profit. The climate, condition, availability of raw materials, and
cost of transport are also some of the justifications why this locale was
preferred. Having this kind of location poses advantages to the owners and the
business as well.
Price
Each product will be sold in certain quantities. Proprietors ensure that each
price will be inexpensive and consistent with customers’ needs and product
satisfaction. Mango Graham Cake will be sold for 15 pesos per serving, while Mais
Con Yelo will be sold for 10 pesos only.
24
Promotion
In the promotion of the business, the proprietors will give the customers an
exclusive preview, the customers will not only buy the products but also give them
the will to promote the products to other students and/or in their networks by giving
them the invitation to test the products using a free offer to taste and give feedback to
them. The proprietors will also perform poetic pieces to persuade the students to buy
the products. Social media accounts will also be used to stimulate online marketing
and promotion of the business and customer service, Facebook ads will be utilized.
People
The target customers of the business are the students of Comon High School
because the business is in the school. School personnel such as teachers are the
company's second target market.
FINANCIAL PLAN
Production Cost
Presented below are the estimated amount and costs of products to be

consumed for the day-to-day operations of the business.
Product 1. Mango Graham Cake
25
INGREDIENTS UNIT COST (₱) QUANTITY TOTAL
Mango 100.00 3 kilos 300.00
Crashed Graham 210.00 2 kilos 420
Butter 45.00 2 packs 90.00
Nestle Cream 79.00 2 packs 158.00
Condensed Milk 37.40 2 cans 74.80
Net Cost 1042.00
Note. Approximately 150 servings will be created from the total ingredients that will
be sold at ₱15 pesos per serving.
Product 2. Mais Con Yelo
INGREDIENTS UNIT COST (₱) QUANTITY TOTAL
Jolly Whole Corn 49.00 4 cans 196.00
Jolly Cream Corn 49.00 4 cans 196.00
White Sugar 102.00 1 kilo 102.00
Evaporated Milk 31.55 4 cans 126.20
Corn Flakes 105.00 1 pack 105
Net Cost 725.20
Note. Approximately 80 servings will be created from the total ingredients that will be
sold at ₱15 pesos per serving.
Total Production Cost
PRODUCT PRODUCT COST (₱)
26
Total Cost 1768.00
JJS’ Refreshing Desserts
Projected Statement of Comprehensive Income
(Daily)
Sales
PRODUCT ESTIMATED SALES

DEMAND AMOUNT(₱)
(₱/SERVING)
Mango Graham Cake 150 2250.00

(15/serving)
Mais Con Yelo 80 800.00 ₱ 3050.00
(10/per cup)
Less: Expenses
COST OF GOODS
SOLD (₱)
Transportation Expenses 100.00
Other Expenses 200.00 ₱2068.00
Net Income ₱982.00
27
CURRICULUM VITAE
LOGRONIO, JOHN CARLO B.
logroniojohncarlo6@gmail.com
Zone 7, Comon Tabaco City
0945-680-9492
PERSONAL INFORMATION
DATE OF BIRTH: December 15,2004
PLACE OF BIRTH: Comon, Tabaco City, Albay
AGE: 18
GENDER: Male
NATIONALITY: Filipino
CIVIL STATUS: Single
HEIGHT: 5’1
WEIGHT: 54
FATHER’S NAME: Narciso A. Logronio
OCCUPATION: Laborer
MOTHER’S NAME: Rodita B. Logronio
OCCUPATION: Housewife
EDUCATIONAL BACKGROUND:
28
PRIMARY: Comon Elementary School
Comon Tabaco City
S.Y. 2015-2016
SECONDARY: Comon High School
Comon Tabaco City
S.Y. 2021-2022
29
CURRICULUM VITAE
BODOSO, SHAINE VHE B.
shainevhe@gmail.com
0991-967-7045
DATE OF BIRTH: January 06, 2004
AGE: 19
GENDER: Female
HEIGHT: 5’0
WEIGHT: 38
FATHER’S NAME: Dominggo B. Bodoso
OCCUPATION: Construction Worker
MOTHER’S NAME: Salvacion B. Bodoso
OCCUPATION: Housewife
Comon Tabaco City
30
S.Y. 2015-2016
Comon Tabaco City
S.Y. 2021-2022
31
CURRICULUM VITAE
BEREN, JAYMAR B.
berenjmar@gmail.com
0991-830-8367
DATE OF BIRTH: January 01, 2004
AGE: 19
GENDER: Male
HEIGHT: 5’4
WEIGHT: 45
FATHER’S NAME:
OCCUPATION:
MOTHER’S NAME: Alma Beren
OCCUPATION: Vendor
32
Comon Tabaco City
S.Y. 2015-2016
Comon Tabaco City
S.Y. 2021-2022
33

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Comon High School | GAS

JJS’ REFRESHING DESSERTS

Zone 5, Comon High School

Comon, Tabaco City

John Carlo Logronio

Shaine Vhe Bodoso

A. Proposed Name of the Business

JJS’ Refreshing Desserts

B. Address of the Business

Comon High School

Zone 5, Comon, Tabaco City

Bodoso, Shaine Vhe B.

Logronio, John Carlo B.

D. Description of the Business

Establishing a business is a process in which entrepreneurs are taking a

Food-based business is one of the most advantageous ventures that an

food cart and stall businesses have appeared to be an extremely profitable

JJS’ REFRESHING DESSERTS will be located at Comon High

F. Funding Requirements and Source of Funds

Table 1.0: List of Ingredients/Materials and their Corresponding Prices.

PRODUCTS/ UNIT PRICE TOTAL

Mango 100.00 3 kilos 300.00

Crashed Graham 210.00 2 kilos 420.00

Butter 45.00 2 packs 90.00

Nestle Cream 79.00 2 packs 158.00

Condensed Milk 37.40 2 cans 74.80

Jolly Whole Corn 49.00 4 cans 196.00

Jolly Cream Corn 49.00 4 cans 196.00

White Sugar 102.00 1 kilo 102.00

Evaporated Milk 31.55 4 cans 126.20

Corn Flakes 105.00 1 pack 105.00

JJS’ Refreshing Desserts foresaw being recognized as a promising food stall

JJS’ Refreshing Desserts aspires to provide customers with quality refreshing

• To meet the demands of the students/teachers and the community as a

• To offer affordable refreshing food products.

JJS’ Refreshing Desserts is a food stall business that offers refreshing

Business & Product Position

JJS’ Refreshing Desserts is a simple business that will offer high-quality

Wealth Improvement Approaches

Parties Supporting the Business

Competitive analysis is a type of environmental analysis that provides a

Table 2.0 Competitive Analysis

JJS’ Refreshing Competitor 1 Competitor 2

Target Customer Students Students Students

Weaknesses The ingredients of Lack of Weather

Strategies Increasing the Good Improve customer

Operation Time 9:00 a.m. to 9:00 a.m. to 9:00 a. m. to 11:00

Seasonality Hot season Both hot and cold Hot season

Product Innovation None Use Ube filling None

JJS' Refreshing Desserts targets students as their primary customers, similar to

To overcome their challenges, JJS' Refreshing Desserts plans to increase

According to Kotler and Armstrong (2012: 53-54), SWOT analysis is the

Table 2.1 JJS’ Refreshing Desserts SWOT Analysis

➢ The business will comprise ➢ The products’ ingredients are

➢ It will offer good quality ➢ The distance of the business

➢ The products will produce high

➢ As time goes by, there's a high ➢ The entry of competitors that

➢ In utilizing online platforms like ➢ The school canteen can be a

in the hot season.

A SWOT analysis is very useful in business planning because it gives an

As an entrepreneur, it is important to overcome threats and weaknesses,

1. Mango Graham Cake