Republic of the Philippines

Department of Education
Mother Theresa Colegio De Polangui, INC.
School ID: 409-810 | Telephone No: +(63) 946-3403-540
Manzanilla, Basud, Polangui, Albay
A.Y. 2022-2023

BUSINESS PLAN

Leader
Maricar Calpe
Members
Ma.Giezel Barde
Ryan San Jose
Yomi rose Galve
Monique Cama
Nessie Biñan
Sherwin Baltar
Myra Badong
Dave Christian Ibo
 Executive Summary

We, the selected students of 12 H.E. and Arts & Design 201, started a start-
up business called "Choco Bites" that sales an affordable snack made of good
quality mixture of raw materials such crushed jungles bites biscuit and has krim
sticks flavor inside. We aim to make customers feel the joy of their childhood once
again through upgraded recipes of the favorite childhood biscuits jungle bites.

Our product will be crushed jungles bites biscuit with chocolate and other
available krim stick flavor feeling inside that formed into balls and coated with
extra fillings inside.

The target market of the business will be the students and teaching and non-
teaching staff of Mother Theresa Colegio de Polangui. For our product is
appropriate for all individual who craves for snacks.

Our business will be consist of 9 hard working student, A capable manager,

skilled cook, organized and Competent cashier, and a proficient sales person and
will operate in Mother Theresa Colegio de Polangui

Through our collective efforts we have invested Php. 350.00 as our initial
investment. With goal production of 120 pieces a day and Php. 5.00 product cost,
Choco Bites is expected to generate Php. 600.00 gross profit for the first day and
will rise up to Php. 1200.00 for the next two days.
 Introduction

Most Filipinos in today’s generation like eating and are always looking for
new cuisines to explore. As a result , we , some Grade 12 H.E. and Arts & Design
201 Entrepreneurs will sell new products so that customers can taste some unusual
foods.

Choco Bites | Chocolate Bites are a simple and speedy chocolate treat. This
recipe for chocolate dessert is distinctive and employs straightforward , everyday
items that are accessible to everyone. The primary components in this dish are
jungle bites , cream stick , and water. Since this recipe does not take much of your
time you can make it quickly whenever you are in a hurry or if sudden guests
arrive. As everyone enjoys chocolate , both Students and Teachers will like these
Choco bites.

Choco bites is likely similar to graham ball , choco bites are filled with
jungle bites crackers and sweet krim stick inside. We select this food item to
satisfy everyone at Mother Theresa Colegio de Polangui's low-cost eating
appetites. Also , we want to launch this business to demonstrate to certain students
that there are tasty alternatives to bad eating. Also , we offer this product to suit
their needs for pleasant, delectable, and affordable snacks that nevertheless
promote a healthy lifestyle.

We established this business in order to assist other students who, like us,
desired a flavor that was neither overly sweet nor excessively sugary. Because of
this, we selected this flavorful , healthful product to go with every student's
stipend. We want to make our customers happy and ensure that everyone can
afford to buy , so we plan to sell this business at a lower price.

We intend to sell at least 90% of our product in this business, where our goal
is to make more money to support our necessities. Nothing is more important to us
as business owners than the achievement and accomplishment of our objectives.
Our target costumers or consumers are all the students and teachers in Mother
Theresa Colegio de Polangui . We are located inside the Mother Theresa Colegio
de Polangui at Basud Polangui, Albay.
 Business Description

Our business name is “Choco Bites” owned by the selected grade 12 H.E.
and Arts & Design 201 students. Our product would be chocolate balls to be sold
inside the campus. Its name is the shorten word for Chocolate Bites. Our product’s
marketing is that it is something affordable for the students and other customers. It
is made of crushed jungle bites biscuit, cream stick, and water. They are full with
nutrients, protein, healthy carbs, fats, and fiber, which helps build lean muscle
mass, boost energy and aid weight maintenance. Essentially, hey are simply guilt-
free, energy hit and the perfect snack and dessert! The perfect treat to satisfy your
sweet cravings!

Good day everyone, come and join us to taste and to satisfy your cravings.
Here are some chocolate bites or should I say a choco bites is full of carbohydrates
and most importantly with nutrients that is best for your health. As simple as this
everyone can buy and taste, furthermore this product or our choco bites will be
search by you. You can find us at Mother Theresa Colegio de Polangui at Basud
Polangui, Albay.
 Environmental Analysis

There are several macro-economic factors that can have a profound impact
on the performance of a business. In particular situations such as new ventures or
product launch ideas, these factors need to be carefully analyzed in order to
determine how big their role in the organization’s success. One of the most
commonly used analytical tools for assessing macro-economic factors related to a
particular situation is PEST Analysis. PEST is an acronym for Political, Economic,
Social and Technological. This analysis is used to assess these four external
factors.

P E S T
Political Economic Sociocultural Technological
Opportunities: Threat: Treat: Opportunities
● Organized ● New ● Health ● Technology
School competition. consciousnes allows to
● Inflation s. advertise in
affecting the wide rage for
supplies. Opportunities: free.
● Suitable ● Access to
Opportunities: product for internet allows
● Low-cost the target exposure.
production customers.
● New
introduced
product
● Appropriate
for all age
range.
 Organizational Plan

Form of Organization

Choco Bites is a partnership or its form of business organization.

Liability of the Owner

In partnership, Choco Bites are responsible enough to the liabilities of the

business. Owner is personally responsible for any depts. And to ensure that will no
food poisoning and diseases. Proper sanitation must be observe, ensuring a clean
storage for food will help to avoid food poisoning to the customers.

MANAGER
Maricar Calpe

CREW/S CASHIER
Ma. Giezel Barde Yomi Rose Galve
Ryan San Jose

LABORER/S

Nessie Biñan
AUDITOR
Sherwin Baltar
Monique Cama
Myra Badong

Dave Christian Ibo

 Marketing Plan

Choco bites is a unique dessert graham ball comprised of crushed jungles

bites biscuit that has chocolate inside (krim stick). They are formed into balls and
they are coated with extra toppings on top. This product is getting the attention of
the customers because of the uniqueness.

Target Market:

 Students that likes sweet

 Teachers
 Other staff of the faculty

Competitors:

 Canteens inside the campus of Mother Theresa Colegio de Polangui.

 Local Vendors

Place

 This choco bites will be sold inside campus of Mother Theresa

Colegio de Polangui.

Price

 Choco bites (graham ball) will cost Php 5.00.

Promotions

We will promote this product by using social media especially on Facebook.

Social media is our way to promote this product so that the other online customer
will buy our product.

Here are some objectives:

 Share information about choco bites

  Engage with possible customer
 Increase annual profit

Distribution Process

 We decided to have a tent or something that will place our product for
the customers.

Operation Plan

The ingredients of the choco bites such as jungle bites, krim stick and water
will be put together. The finish product will be put into inspection and will be
tested to make sure the safety of our product. The choco bites will put inside of a
large container with a different toppings on top.

We have known that choco bites is a perfect dessert for the customers or
buyers. Our goal is to sell and serve this uniqueness product to the customers in a
better way.

Marketing

We decided to sell this product inside the campus. The reason is because we
need to reach a large amount of people or students to find and buy our products.
We also classified that this marketing strategy will help us to make a bigger profit.

Methods

In the production of choco bites, the step by step procedure will use a
manual labor to applied on our production of this product. Manual labor is
appropriate in the production of choco bites because it needs cautious in making
and to ensure the same amount of ingredients consecrated in every ball.

Manpower

In the production of choco bites , manpower resources include us, the

selected group of grade 12 H.E. and Arts & Design 201 students who will make the
choco bites and also the remaining member will implement the recipe using the
available equipment. Also the seller is a part of the manpower.

Machine

The production of choco bites, the machinery comprises the refrigerator,

cooking utensils like mixing bowl, tray, and spatula or spoon. And also the kitchen.

Materials

In the process of producing choco bites, we need several materials that

includes crushed jungle bites (biscuits), water, condensed milk and krim stick.
 Production Plan

Choco Bites is the selling business that give customers new food production
and bring satisfaction to them. The finished product will be placed on a plastic bag.
Choco Bites are made in the production facility with clean and maintained
equipment. Materials needed are collected freshly and bought with precise
carefulness for the welfare customers. The production management is composed of
the selected Grade 12 H.E. and Arts & Design 201 students and each has their own
part in the production scheme.

The Production Paradigm

Input Output
Transformation
Laborers Choco Bites
Process
Raw materials

Raw Materials in Making Graham Balls

 Jungle Bites Biscuit - 6 packs

 Krim Stick - 4 pack
 Condensed Milk
 Water

Procedures in Making Choco Bites

1. Put the crushed Jungle cookie bites into the bowl.

 2. Put condensed milk to the crushed Jungle cookie bites and mix it well until
you get the perfect texture and you can add some water and make sure its
not too wet nor too dry.
3. Shape the mixture into 1-inch semicircle.
4. Place a piece of flavored krim stick inside.
5. For the finished product roll the choco bites from crushed Jungle Cookie
bite and finally it is ready to serve .

Financial Plan

The capital for the business name Choco Bites will be two hundred eighty-
five and two centavos pesos (₱285.2). The following are statement of trial balance,
financial position, comprehensive income, changes in owner’s equity and cash
flow.

CHOCO BITES
Trial Balance
For the Week Ended May 2023

Account Title
Debit Credit
Cash ₱29.6
Sales ₱600
Purchase of Inventory 285.2
Salary 285.2
Delivery and 0
Transportation
Balances ₱600.00 ₱600.00

CHOCO BITES
Statement of Financial Position
For the Week Ended May 2023

Assets
Current Assets
Cash ₱29.6
 Non-Current Assets 0.00
Total Assets ₱29.6

Liabilities and Owner’s Equity

Current Liabilities ₱0.00
Non-Current Liabilities 0.00

Afford-a-ball, Capital ₱285.2

Total Liabilities and Owner’s Equity ₱285.2

CHOCO BITES
Statement of Comprehensive Income
For the Week Ended May 2023

Net Sales ₱600.00

Less: Cost of Goods Sold 285.2
Gross Profit 314.8
Less: Operating Expenses 285.2
Net income ₱29.6

Notes to Financial Statement

Net Sales

Sales ₱600.00
Net Sales ₱600.00

Cost of Goods Sold

Beginning Inventory ₱0.00

Add: Purchases
6 pcks Jungle Bites 1 pck @ ₱26.30 ₱157.8
Biscuit
4 pcks Krim Stick 1 pck @ 28.10 112.4
1 pck Plastic Bag 1 pc @ 15.00 15.00
Total Goods Available for 655.00
Production
Less: Ending Inventory 127.00
Cost of Goods Sold ₱528.00

Operating Expenses

Salary ₱285.2
Delivery and Transportation 0
Operating Expenses ₱285.2

Assumptions:

Goal Production for a day: 120 pcs

Price: ₱5.00

Goal Sale: ₱600.00

Production Schedule: 3 days

1. Net sales based on price of ₱5.00 per pieces of the product, 120 units sold per
day. Assuming the days of operation of 3 days and the amount sold in a day will
be ₱600.00. Within 3 days we can assume we sold 360.00 unit products and
sold it with ₱1,800.00.
2. Cost of goods sold includes ingredients, packaging materials, labels, and co-
packing expenses for product.
3. Salary will be given to the each member of this group.

CHOCO BITES
Statement of Changes in Owner’s Equity
For the Week Ended May 2023

Choco Bites, Capital, May, 2023 ₱285.2

Add: Net Income 29.6
Subtotal CHOCO BITES 314.8
Less: Withdrawals of Corporation Cash Flow Statement 285.2
Choco Bites, Capital, JanuaryFor
27, the
2023
Week Ended March 2023 ₱29.6

May
1 2 3 Total
Cash Inflows
Capital ₱285.2 ₱285.2
Sales 600 600 600 1,800.00
Expenses
Cost of Goods
285.2 285.2 285.2 855.6
Sold
Salary ₱95.06 ₱95.06 ₱95.06 ₱285.2
Delivery and
0 0 0 0
Transportation
Total Cash Flow ₱504.94 ₱219.74 ₱219.74 ₱944.4
 CHOCO BITES
Cash Flow Statement
For the Week Ended May 2023

Cash Inflows
Choco Bites, Capital ₱285.2
Sales ₱1,800.00
Total Cash Inflows ₱2,085.2

Cash Outflows
Cost of Goods Sold ₱855.6
Salary 285.2
Delivery and Transportation 0
Total Cash Outflows ₱1,140

Ending Cash Balance ₱944.4