Members:

Asis, Bea Mae

Holub, Angel Ann
Baria, Daniel
Magana, John Arvy
Sedilla, Claris James
 CHAPTER I
BUSINESS PROFILE
1.1 Business name: Icing on top
We chose this name for our business as icing represents the sweetness that our
dessert shop will sell.

1.2 Vision:
We aspire to be one of the most well-known dessert shop, we see our business to be
franchised and to be extended in different areas in our country. Our shop will continue
to grow and extend as the time goes by and serve as many customers as possible.

1.3 Mission
Our business, Icing on top, will serve baked goods that'll surely tickle the taste buds of
our customers, we will make sure to give them the best sweet desserts, and not only the
food will be good but we will ensure every one of our customers to receive good
customer service, and lastly our business will make sure that our customers will be
served with high quality and fresh desserts.

1.4 Logo and Rationale

The cupcake in the middle represents the name of our
business, which is icing on top, the cupcake shows this
because it has icing on top of it, the other desserts that are
around it are little teases on what we sell on our dessert
shop, all of the desserts are put inside a white circle so this
acts like it's on a spotlight. Of course the name of our
dessert shop is written outside the circle to attract
attention, the color pink represents warmth, sweetness,
love, and comfort, that's why we chose to use this color.
And this wraps it all up with our tagline "Comfort in every
bite!" to attract our customers, this means that if you eat
our desserts, you will find comfort within the food that we
make.

1.5 Type of Business

Partnership type of business, as all of our business partners gets equal distribution of
income and they all have contributions of their own to form this business.

1.6 Long range Objectives

Icing on top aims to continue to sell fresh baked desserts that will be consumed by
many customers, we aspire to grow bigger than a small business and open more
franchise throughout our country and be one of the most famous dessert shops in the
market.
 CHAPTER II
BUSINESS PROFILE
2.1 PROPOSED LOCATION

Happy Go Shopping Mall Valenzuela

Ibaba St., Bignay, Valenzuela City

2.2 MAJOR REASONS FOR SELECTING THE SITE

o Frequent visitors since our location is inside a shopping mall
o Many students, workers, and employees coming from the residents of the
barangay, and also from neighboring barangays.
o Possible events can make our sells bigger

2.3 TARGET MARKET

o Toddlers to adults who enjoys eating sweets, ranging from 5-40 years old.
o Employees and workers from various factories, office workers, and other
establishments
o Students from elementary to college
o Residents near the shopping mall, typically around from Bagumbong, Bignay,
Punturin, Bulacan, and Lawang Bato.

2.4 SOURCES OF RAW MATERIALS

We acquire our raw ingredients from RRDT Enterprise. It's a company engaged in food
and baking ingredients wholesale/retail.

2. 5 UTILITIES
o Electricity - Meralco
o Water - Maynilad Water Services, Inc.
o Internet - PLDT, Inc.

2.6 VISIBILITY OF THE SITE

CHAPTER III
 MARKET RESEARCH

3.1 DESCRIPTION OF THE MARKET

The market of Icing on Top will be the residents of Bignay, Punturin, Lawang Bato, and
of neighboring barangays from Caloocan City. There will also be students from nearby
schools such as Bignay NHS, Disiplina NHS, Punturin SHS, Vicente P. Trinidad NHS,
Lawang Bato NHS, and other nearby private schools.

3.2 COMPETITORS PROFILE

a. Woboba

Name of establishment: Woboba

Type of Business: Milk tea and cakes
Operating hours: 10 hours
Marketing Strategies offered: Active videos or reels uploaded on their social media
about their milk tea.

3.3 MARKETING PROGRAM AND MARKETING STRATEGIES

a. Pre-opening
Icing on top will put up different tarpaulins near the mall with the details of our grand
opening, we will also be using social media like Instagram, Facebook, TikTok, Twitter,
and other online platforms to invite people to come and see the grand opening.

b. Grand Opening
With the grand opening of Icing on top, we will display the tarpaulin of our business with
its logo, there will also be ribbon cutting just right in front of the entrance of our stall
together with the owners, we will also hand out free tastes of some of our products, give
people flyers, and 20% discount within the first day of our business.

c. Operational
• Within the first 3 months of our business, the customers who will purchase 400 worth
of foods will have two additional baked goods of their choice.
• Free mugs to our loyal customers during Halloween, Christmas, and New years.
3.4: ADVERTISING EXPENSE

ITEM DESCRIPTION QUANTITY UNIT TOTAL

COST COST
pink, white, and brown balloons 25 pieces PHP 45 PHP
Balloons with logo surrounding the each color pesos 135.00
entrance of our stall each color

contains our logo, location, 100 pieces PHP PHP

opening and closing time, list of 240.00 240.00
Flyers foods we sell/menu

Mascot cute pink cupcake mascot that 1 mascot PHP PHP

distributes our flyers rented for 10 1,650.00 1650.00
hours
Ribbon Pink ribbon 50 yards PHP 350 PHP
350.00
Free chocolate and vanilla cupcakes 10 chocolate PHP 50 PHP
taste chocolate chip and matcha cupcakes each 2,600.00
cookies 10 vanilla cupcake =
cupcakes PHP 1,000
10 chocolate
chip cookies PHP 80
10 matcha each
cookies cookie =
PHP 1,600

Pull up displayed at the entrance of the 2. 79 × 6.56 PHP PHP

banner mall (85 × 200 2,950.00 2,950.00
cm)

Sound speaker for songs while the 1 set PHP PHP

system mascot is dancing 2,999.00 2,999.00
Tarpaulin contains the logo and name of 1 piece PHP PHP
our business 2 × 5 ft 450.00 450.00

PHP
TOTAL 11,374.00
 CHAPTER IV
MANAGEMENT PROFILE

4.1 TYPE OF OWNERSHIP

Icing on Top's type of ownership is partnership, a formal arrangement by two or more
parties to manage and operate a business and share its profits. In particular, in a
partnership business, all partners share liabilities and profits equally, while in others,
partners may have limited liability.

4.2 ORGANIZATIONAL CHART

4.3 PERSONNEL
1 Manager
1 Cashier
2 Bakers
1 Waiter

Job description of Personnel

Title: Manager & Bakers

Scope: Managing all of the operations in icing on top
Main responsibilities:
1. A manager is the one who plans, leads and manages the finances and all other
operations in our store.
2. Leader of baker monitors the baker & keeps
the quality of our product.
3. Baker is responsible for guiding & controlling all of of any related operations for the
food.

Job specification of Manager & Bakers

1. Male or Female & At least 20-40 y/o
2. Excellent in managing skills, can do problem solving, also satisfies our customers for
her communicating skills.
3. Flexible for the schedules of our store
4. Applicants should graduated of atleast 2 yrs of college.
5. Must have experience in business & good at baking.

Title: Cashier and Waiter

Scope: Responsible in handling money & handling of food, also good in cleaning
Main responsibilities:
1. Cashier is responsible for all of the payments from customers & provides the change
for all cash payments.
2. Waiter is responsible for handling the product to our customers table number and
keeps the cleanliness in our store.
3. For waiter, good at balancing of tray, good at cleaning & good also at entertaning
customers.

4.4 STORE POLICIES

A. On attendance
1. Coming in at the right time
2. When the bakers are absent provide 1 week notice

B. On wearing proper uniform

1. All bakers wear proper uniform
2. Personal cleanliness

C. On relationship with customers and co-employees

1. Concern for employee happiness

D. On food products
1. Check and observe the use by dates on food product
2. Store raw food separately from cooked food
4.5 MANPOWER SCHEDULE

11:00 12:00 12:30 1:00 4:00 4:30 5:00 5:30

Manager
Baker 1 BREAK
Baker 2 BREAK
Cashier BREAK
Waiter

4.6 LABOR COST

a. Manager – PHP 610 per day

b. Cashier – PHP 510 per day
c. Baker – PHP 560 per day
d. Waiter – PHP 450 per day
 CHAPTER V
TECHNICAL PROFILE

5.1 PRODUCT LINE

o chocolate chip cookies
o strawberry cheesecake
 o dark chocolate cupcake
o banana cupcake

5.2 RECIPE COSTING

Chocolate Chip Cookie
Ingredients Actual Weight Unit Cost Desired Weight Serving cost
All Purpose grams PHP 85/kg 300 G PHP 47.60
flour
Baking soda grams PHP 20/50 g 10g PHP 4
Salt grams PHP 16/500 g 10g PHP .50
Cornstarch grams PHP 60/1kg 15g PHP 1
Butter grams PHP 89/ 200g × 340g PHP 151.50
2
Brown sugar grams PHP 90/kg 300g PHP 27
Egg grams php 8/pcs 2 pcs PHP 16
Vanilla grams PHP 45/20 ml 1ml PHP 2.25
Chocolate grams PHP 299/kg 500g PHP 149.50
chips

Strawberry Cheesecake
Ingredients Actual Weight Unit Cost Desired Weight Serving cost
Graham PHP 50/210g 200g PHP 47.50
crackers grams
Butter grams PHP 89/200g 120g PHP 53.50
Cream cheese grams PHP 500g PHP 339.20
189.95/280 g x
2
All Purpose PHP 85/1 kg 28.3g PHP 2.50
flour grams
Vanilla ml PHP 45/20 ml 7.5ml PHP 16.90
Sour cream grams PHP 425/kg 25g PHP 53.25
Superfine PHP 160/kg 375g PHP 60
sugar grams
Lemon pc PHP 30/pc 2pcs PHP 60
Eggs pc PHP 8/pc 3pcs PHP 24
Strawberry grams PHP 249/500g 500g PHP 249
White sugar grams PHP 23.50/ 250g PHP 23.50
1/2g
Cornstarch pc PHP 30/pc 2pcs PHP 60
 Dark Chocolate Cupcake
Ingredients Actual Weight Unit Cost Desired Weight Serving cost
Baking cups grams PHP 8.50/g PHP 10.50
chocolate 50g
shard
Dark grams PHP 80/170g PHP 20
chocolate 30g
chip
Frosting grams PHP 90/100g 200g PHP 180
Butter pc PHP 30/pc 2pcs PHP 60
Whipping grams PHP 1/120g 10g PHP 3
cream
All Purpose grams PHP 10/150g 10g PHP 30
flour
Baking soda grams PHP 1/6g 10g PHP 1.50

Banana Cupcake

Ingredients Actual Weight Unit Cost Desired Weight Serving Cost

All Purpose grams PHP 85/1kg 188g PHP 16
Flour
Baking grams PHP 5g PHP 1
powder 41.50/200g
Baking soda grams PHP 20/50g 5g PHP 2
Salt grams PHP 16/500g 3g PHP.50
Ground grams PHP 64/30g 5g PHP 10
cinnamon
Ground grams PHP 137/37g 1.5g PHP 5
nutmeg
Banana grams PHP 60/1kg 345g PHP 20
Unsalted grams PHP 117/225g 85g PHP 44
butter
Brown sugar grams PHP 90/kg 135g PHP 12
Egg pc PHP 8/pc 1pc PHP 8
Vanilla ml PHP 45/20ml 5ml PHP 11
Walnuts grams PHP 136/kg 250g PHP 34
5.3 PRODUCTION PROCESS

5.4 FACILITIES, DESIGN, AND LAYOUT

5.4.1 External Perspective (layout) 5.4.2 Floorplan and Layout

5.4.3 Internal Perspective (Interior)

5.5 FURNITURE, FIXTURE, AND EQUIPMENT

Heavy Equipment

Items Description Quantity Unit Cost Total Cost

Mixer Kitchen aid 3 PHP 10,000 PHP 30,000
mixer
Oven Samsung 35 L 2 PHP 26,816 PHP 53,632
smart oven
Stove La Germania 1 PHP 15,895 PHP 15,895
stove top

Total: 99,527

Small Equipment

Items Description Quantity Unit Cost Total Cost

Measuring 3 sets PHP 200 PHP 600
Cups
Weighing Medium size 2 PHP 800 PHP 1,600
Scale
Potholders 4 pairs PHP 100 PHP 400

Total: 2,600
Office Supplies

Items Description Quantity Unit Cost Total Cost

Table Rectangular 1 PHP 800 PHP 800
Chair Circular 3 PHP 100 PHP 300
Calculator sofitec 1 PHP 164 PHP 164
Paper A4 size paper 1 box PHP 920 PHP 920
Pencil Mongol 2 boxes PHP 39 PHP 78

Total: 2,262
 CHAPTER VI
FINANCIAL FEASIBLITY

6.1 SALES FORECAST

Items Price No. of sales Sales per day Sales per

per day month
Chocolate PHP 50 80 PHP 3,000 PHP 78,000
Chip Cookie
Strawberry PHP 100 5 PHP 500 PHP 13,000
Cheesecake
Dark PHP 60 50 PHP 3,000 PHP 78,000
Chocolate
Cupcake
Banana PHP 60 60 PHP 3,600 PHP 93,600
Cupcake

Total sales PHP 262,600

monthly

Total sales PHP 3,151,200

 per year

Items Price No. of sales Sales per day Sales per

per day month
Chocolate PHP 12.48 80 PHP 998.4 PHP 25,958.4
Chip Cookie
Strawberry PHP 84.97 5 PHP 424.85 PHP 11,046.1
Cheesecake
Dark PHP 25.83 50 PHP 1,291.67 PHP 33.583.42
Chocolate
Cupcake
Banana PHP 14.11 60 PHP 846.6 PHP 22,011.6
Cupcake

Total sales PHP 99,599.52

monthly

Total sales per PHP 1,111,194.24

year

6.2 CAPITAL INVESTMENTS

Asis, Bea Mae – PHP 200,000
Holub, Angel Ann – PHP 200,000
Baria, Daniel – PHP 200,000
Magana, John Arvy – PHP 200,000
Sedilla, Claris James – PHP 200,000

6.3 INCOME STATEMENTS

ICING ON TOP
Income Statement
As of December 2024

Sales Income PHP 3,151,200

Cost of good sold PHP 1,111,194.24

Net Sales 2,040,005.76

Less Operating
Expense:
Rent Expense 50,000

Supply Expense 60,000

Advertising 17,374
Expense
Utilities Expense 57,588 189,962

NET INCOME 1,850,043.76

ICING ON TOP
Balance Sheet
As of December 31, 2024

Assets

Cash 1,850,043.76

Inventory Stock 500,000

Equipment 300,000

Furniture and Fixtures 200,000

Total 2,850,043.76

Liabilities and Owner’s Equity

Capital 1,000,000

Retained Earnings 1,850,043.76

Total 2,850,043.76
6.4 RETURN ON INVESTMENT

ICING ON TOP
Return on Investment
For December 31, 2024
Capital 1,000,000

Net Income 1,850,043.76

850,043.76
÷
1,000,000
0.85004376
x
100

85%