Republic of the Philippines

Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF LAGUNA
SAN PEDRO RELOCATION CENTER NATIONAL HIGH SCHOOL – MAIN CAMPUS

Instructional Sheets
in
ENTREPRENEURSHIP
Grade 9

(Based on MELC’s)
3rd QUARTER

1
PRE-TEST

Direction: Read the following statement. Identify the correct answer by choosing the correct word from
the Item Bank provided below. Write your answer on the space provided.

ITEM BANK

Business Plan Vision Organizational Plan

Marketing Plan Financial Plan Values

Mission Problem/Need Market mix

Production Plan

__________1. This includes the Four P’s – price, promotion, product and place.
__________2. It is a clear description of goals.
__________3. It is a description of what the proponent sees if the problem is solved.
__________4. It describes the nature of the business, the sales and marketing strategy, the financial
background, containing a projected profit and loss statement.
__________5. You as an entrepreneur need to determine the fiscal needs of the business and the sources
of needed funds.
__________6. This involves the manpower, money, machinery, materials and methods to be able to
produce the desired output based on anticipated profit.
__________7. The needed workers in the business must be listed in the organizational chart.
__________8. This pertains to the description of the problem/need being addressed to, as well as the
reasons/rationale why the problem/need must be addressed by the business and the
descriptions on how the business has solved the problem/need.
__________9. Is a blueprint that outlines how a company will implement its marketing strategy
__________10. It is a clear statement of values critical to the culture, integrity and activities of the business.

LESSON 1- ORGANIZES THE MAIN PARTS OF A BUSINESS PLAN

CONTENT STANDARDS
The learner demonstrates understanding of concepts, principles and processes in developing a business
plan.

PERFORMANCE STANDARDS

The learner creates/crafts an acceptable detailed business plan.

MOST ESSENTIAL LEARNING COMPETENICES

Organizes the main parts of a business plan

MATERIALS

Module/instructional sheet, activity sheet

DEFINITION OF TERMS

Business Plan describes the nature of the business, the sales and marketing strategy, the financial
background, containing a projected profit and loss statement.

Sustainability is the support for a business on environmental issues.

2
 DEFINITION OF TERMS

Fixed Cost are cost or expenses that are constant whatever the quantity of product or services
produced, example: rent

Variable Cost are cost or expenses that varies with the level of output example: raw materials.

Revenues are inflows of assets resulting from sales of goods and services.

Income Statement is financial statement that measures an enterprise's performance in terms of revenue
and expenses over a certain period.

WHAT IS THE INSTRUCTIONAL SHEET ABOUT?

Business planning is very important whether you’re an experienced business owner or just
beginning to think about starting a business. In this lesson, you will understand and will prepare
you on how to organize a business plan. This module covers the knowledge, skills and attitudes
required in developing a workable business plan.

WHAT WILL YOU LEARN?

At the end of this lesson, you should be able to:

 organize the main parts of a business plan;

 construct preliminary parts of a business plan based on the
organized main parts

WHAT DO YOU NEED TO KNOW?

In organizing the main parts of a business plan one must consider the survey
instruments to gather data and the results to analyze and interpret the business plan.

MAIN PARTS

Section 4
Business Plan Proper

WEEK 1

I. THE PROBLEM/NEED

This pertains to the description of the problem/need being addressed to, as well as the reasons/rationale
why the problem/need must be addressed by the business and the descriptions on how the business has
solved the problem/need.

Example of The Problem/Need:

Business name: ChickEnDrink

The Problem/Need

3
Many non communicable diseases are now associated with the unhealthy lifestyle especially in the way
of eating. Nowadays, most students have difficulty in choosing the right kind of snacks that will fill their
empty stomach with out knowing if it is healthy or not. That’s why ChickEnDrink are here to save your
stomach from saving too much time in choosing the right snack for you. We will offer delicious, healthy
and unique yet affordable product.

For the quality, ChickEnDrink will make sure the freshness and cleanliness of the ingredients that
will be used in the process as we promote healthy product.

For the price, the team will make sure that every customer will afford to buy the ChickEnDrink
product and the mone that they will spent will surely payoff.

Please proceed to page 10 for the Learning Activity 1.

WEEK 2

II. STATEMENT OF VISION, MISSION AND VALUES

VISION
It is a description or statement of what the proponent sees if the problem/need is solved.

MISSION
It is a clear description of goals and objectives that presents practical steps to achieve the vision.

VALUES
It is a clear statement of values critical to the culture, integrity and activities of the business.

Example of statement of Vision, Mission and Values:

II. VISION

The ChickEnDrink company is envisioned

as the leading entrepreneur of making quality and healthy products
through innovation and creativity
in San Pedro Relocation Center National High School Main Campus

MISSION

“To introduce a new chicken recipe and beverage

that is nutritious and has a classic taste
at an affordable price.”

VALUES

We cherish quality in making our own product,

passion in meeting people’s needs and wants,
optimism in delivering happiness in every bite
and integrity to ensure customer’s satisfaction to savory snack.

Please proceed to pages 10-11 for the Learning Activity 2.

WEEK 3

III. THE MARKETING PLAN

Research and Analysis

It is a description of the target market, market size, competition, market share and market trends.

4
Marketing Strategies
This includes the Four P’s – price, promotion, product and place. The Four P’s all work together to
reinforce the positioning strategy which is based upon what your target customer wants or needs.

Marketing Plan is a blueprint that outlines how a company will implement its marketing strategy, and use
a combination of resources to achieve business objectives including sales targets or customer
acquisition.

Example of Marketing Plan:

ChickEnDrink offers a very affordable and interesting product that we can sell in the vicinity of San
Pedro Relocation Center National High School. ChickEnDrink intends to cater the students and teachers.
We believe that the age group from 12 to 18 is the primary age where brand building efforts could take
place.
As young entrepreneurs we choose a place near the canteen of senior high school as one of the
place where we can put up our small business because we know that it is one of the prominent part of
the school wherein most of the students wants to stay and chill. We can gain and get a lot of costumers
in that particular area. So were getting that opportunity to present our product and encourage the
students as well as the teachers.
Our store will charge for the good of the students of SPRCNHS. It means that ourprice will be
affordable for the students since they are our target market. Our product will only cost P20.00 each, we
think that this price is within their purchasing power (baon). Each cup will contain 5 pieces of chicekn
balls and 8 0z. of sweet potato juice underneath. Basically, the pricing is based on the price of the raw
materials plus a percentage of interest.
In putting up a business there are challenges and risk that we can encounter and having a
competitor which is very usual. Our solution to our problem of different competitors of street foods, is we
are going to sell a different taste and use different kinds of promotion strategy, we can make sure that
our product will be well known.
We are going to produce unique, impeccable and affordable product, so that they can patronize
our product because it is new in their eyes and taste. We will assure our beloved costumers that they will
be satisfied with our products and also in our service. As part of our promotion strategies, we will give
additional one (1) chicken balls for the first 5 customers only. We think "word-of-mouth" will be our best
form of promotion strategy, where our customers value our brand as something exciting and cannot wait
to tell their classmates. We can also make flyer of our business logo as additional promotion strategy.

Please proceed to page 11 for the Learning Activity 3.

WEEK 4

IV. PRODUCTION AND TECHNICAL PLAN

Production is defined as the process of converting the input (raw material) into output. Production may
be an activity that generate income.

According to Ray Wild, "Production Planning is concerned with the determination, acquisition and
arrangement of all facilities necessary for future operations."

The Production Paradigm

Transformation
Process Outputs
Inputs FINISHED PRODUCTS:
ASSEMBLING
LABOR CANNING
LAND CONSTRUCTING
BAGS
MACHINE CULTURING T-SHIRTS
RAW MATERIALS DRAWING FURNITURE
SEWING CANNED GOODS
MILLING PASTRY
PRINTING
BAKING

5
Example of Production Plan:

Please proceed to page 11 for the Learning Activity 4.

WEEK 5

V. ORGANIZATIONAL/MANAGEMENT PLAN

Organizational plan includes the members of the team and the team’s contribution to the business.

Here is an example of an organizational/management chart:

Manager/Owner

Supervisor

Clerk

Maintenance

Please proceed to page 12 for the Learning Activity 5.

WEEK 6-8

SECTION V

I. SUSTAINABILITY

Financial Plan
“Where the money comes from and where it goes.”
This section of the business plan is the key area, where people will judge how competent you are as an
entrepreneur. It must be well written, concise and sufficiently documented.

6
Example of Financial plan:

This section will outline important financial information. ChickEnDrink’s initial capital is PhP1,000.00. There
will be 5 members. Each member will share PhP200.00.

Monthly Expenses

Table 1
MONTHLY EXPENSES

FIXED COST
TOOL S AND UTENSILS PhP1,000.00
(A)TOTAL FIXED COST PhP1,000.00
VARIABLE COST (Month)
RAW MATERIALS
Chicken PhP840.00
Tofu 120.00
Sweet Potato 360.00
Oregano 120.00
Flour 48.00
Onion 30.00
Garlic 30.00
Cheese 420.00
Salt 24.00
Pepper 24.00
ketchup 480.00
Sweet chili sauce 576.00
Purified water 300.00
Sweet Potato leaves 360.00
Calamansi 240.00
Honey 480.00
Brown Sugar 624.00
LPG 500.00
WATER 120.00
TRANSPORTATION 600.00
MISCELLANEOUS 500.00
(B)TOTAL VARIABLE COST PhP6,766.00
(A+B) TOTAL MONTHLY COST PhP7,766.00

Table 1 shows the projected expenses per month during the initial year of operation.

Please proceed to page 12 for the learning activity 1.6-A.

TABLE 2

PROJECTED REVENUE

Types Costing Projected DAILY Projected MONTHLY YEARLY

Volume REVENUE Volume REVENUE PROJECTED
DAILY MONTHLY REVENUE
Chicken C P12.00 40 P800.00 960 P19,200.00 P230,400.00
balls/stick M P8.00
with sweet SP P20.00
potato drink
The table shows the projected revenue for daily, monthly and projected volume and revenue. The cost
of our product is P 8.00, the mark up price that we add is P12.00 which is 67% of of the cost so the
proposed price is P20. Our daily projected volume daily is upto 40 cups of ChickEnDrink only.

7
TABLE 3
MONTHLY PROJECTED COST REVENUE

JANUARY FEBRAURY MARCH APRIL MAY JUNE

REVENUE P19,200.00 P21,600.00 P24,000.00 P26,400.00 P28,800.00 P31,200.00
COST P7,766.00 P7,720.00 P7,812.00 P8,732.00 P9,652.00 10,572.00
PROJECTED P11,434.00 P13,880.00 P16,188.00 P17,688.00 P19,148.00 P20,628.00
NET PROFIT

JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER TOTAL

P33,600.00 P26,400.00 P28,800.00 P31,200.00 P33,600.00 P36,000.00 P340,800.00
P8,858.03 P8,732.00 P9,652.00 10,572.00 P11,490.00 P12,410.00 101,472.00
P24,741.97 P18,748.10 P20,458.5 P22,763.00 P22,110 P23,590.00 P239,325.00

The table shows the monthly projected coost revenue where the total revenue is 30% higher than the
total cost gaining a net profit of P239,325.00.

Break-Even

Total Revenue (TR) = Fixed Cost (FC) + Variable Cost (VC)

When TR is greater than FC and VC means the business is earning profit.

When TR is less than the FC + VC means the business is losing.

When TR = then FC + VC, the business is break-even.

Tables 2 & 3 showed the projected cost and revenue by month. Based on the table the Total
Revenue is greater than the combined fixed and variable cost. It indicates that Chicken Drink has great
potential of generating profit.

Please proceed to page 12-13 for the learning activity 1.6-B.

Examples of Projected Income Statement and Cashflow

Compilation of the Projected Income Statement for the year ended and cash flow for the first quarter of
the year based on our product concept.

ChickEnDrink
PROJECTED INCOME STATEMENT
FOR THE YEAR ENDING DECEMBER 31, 2020

2020 2021

REVENUE P 340,800.00 P 432,000.00

COST/EXPENSES 101,472.00 178,906.24
PROJECTED NET INCOME P P239,325.00 P 253,093.76

Projected income for the year 2021 is expected to rise by at least 6%.

CASH FLOW1ST QUARTER OF 2020

JANUARY FEBRUARY MARCH

CASH BALANCE P 1,000.00 P 11,434.00 P 13,880.00
BEGINNING
CASH INFLOWS P 19,200.00 P 21,600.00 P 24,000.00
NET INCOME
CASH OUTFLOW
FIXED COST P 1,000.00 P 1,000.00 P 1,000.00
VARIABLE COST 6,766.00 6,720.00 6,812.00
CASH ENDING BALANCE
P 11,434.00 P13,880.00 P16,188.00

8
The table shows the Cash beginning balance of P1,000.00 as capital with an ending cash balance of
P16,188.00 for the year 2020.

Please proceed to page 13-14 for the learning activity 1.6-C.

II. SOCIAL IMPACT

This part should enumerate the impact of the business activity to its employees, consumer and the
community as well. Social impact should also emphasize social responsibility to sound environment and
sanitation practices.
The impact should be stated in a clear and concise statement that is anchored on the mission, vision
and values of the business.

Example of Social Impact:

According to our Vision, “ The ChickEnDrink company is envisioned as the leading entrepreneur of making
quality and healthy products through innovation and creativity in San Pedro Relocation Center National
High School Main Campus”, the desired outcome of our business is that customers are coming back to
buy our student made product which serve as awareness on the way of eating. A healthy way to
complete your day.

This business directly benefit the following:

Students: The students who seems to be tired and stressed about school stuffs will somehow feel relieve,
their cravenness will be satisfied, it will change their moods, and will have enough time for themselves.
Healthy snacks and drinks while studying.

Teachers: ChicEnDrink will brought them happiness and since the ingredients has nutrients and contains
vitamins that will help them to boost up their mood.

School: As the product becomes known and more students and/or individuals avail it, the school will
eventually include our product to those which contribute income to the school.

Please proceed to page 14 for the Learning Activity 1.7.

How Much Have You Learned?

Direction: Let us find out how much you have learned. Read and understand the items being described
below. Choose the letter of the correct answer and write it in your answer sheet.

Which part of the business plan the given information are shown below?

1.

A. Marketing plan B. Production plan C. Organizational Plan D. Financial plan

2.

A. Marketing plan B. Production plan C. Organizational Plan D. Financial plan

9
3.

A. Marketing plan B. Production plan C. Organizational Plan D. Financial plan

4.

A. Marketing plan B. Production plan C. Organizational Plan D. Financial plan

5. When Total Revenue is greater than Fixed Cost and Variable Cost this means that the business is
______.

A. earning a profit B. losing C. Break-even D. None of the abov

Let’s Apply What You Learned

ACTIVITY 1.1 THE PROBLEM/NEED

Direction: Fill in the given template of the Problem/Need of the business plan based on your gathered
data. (Page 3-4)

THE PROBLEM/NEED
___________________________________________________________________________________________________
___________________________________________________________________________________________________
___________________________________________________________________________________________________

ACTIVITY 1.2 STATEMENT OF VISION, MISSION AND VALUES

Direction: Construct your own business mission, vision and values statement based on your
prepared product concept. (page 4)

VISION
___________________________________________________________________________________________________
___________________________________________________________________________________________________

10
MISSION
________________________________________________________________________________________________________
________________________________________________________________________________________________________

VALUES
________________________________________________________________________________________________________
________________________________________________________________________________________________________

ACTIVITY 1.3 4PS OF MARKETING MIX

Direction: Complete the given diagram below by answer the given guide questions. (Refer to pages 4-5).

PRODUCT PRICE
Guide Questions: Guide Questions:

What is the product? What is the price of the product?

What does it do? Why did you choose the price of the
What is special or different about the product?
product? What are the price of your
Why do people need the product? competitors?
Draw your product
here and label it.

PLACE PROMOTION
Guide Questions:
Guide Questions:
Where are people be able to buy this
product? How will you promote your product?
Why did you choose to sell the Where are you going to advertise your
product?
product at this place?

ACTIVITY 1.4 PRODUCTION PLAN

Direction: Illustrate your own production paradigm based on your product concept using the box
below. (Refer to page 5-6)

PRODUCTION PARADIGM

INPUT PROCESS OUTPUT

11
Page

11
 ACTIVITY 1.5 ORAGNIZATIONAL CHART

Direction: Design your own organizational/management chart based on your chosen business. (Refer to Page
6)

ACTIVITY 1.6-A FINANCIAL PLAN

Direction: Show your projected expenses per month during the initial year of your operation based on your
product concept. Use table 1 on page 7 as your example.

FIXED COST

Rental

Salaries:

(A)TOTAL FIXED COST

VARIABLE COST (Month)

Raw Materials

Telephone Bill

Electricity

Water

Transportation

Miscellaneous

(B)TOTAL VARIABLE COST

(A+B) TOTAL MONTHLY COST

ACTIVITY 1.6-B FINANCIAL PLAN

12

Direction: Compute your projected cost and revenue by month based on you product concepts. Use
tables 2 and 3 as your examples on pages 7-8.
Page

12
 Projected Revenue

Projecte
Projected Yearly
Daily d Monthly
Types Costing Volume Projected
Volume Revenue
Revenue Revenue
Daily Monthly

Projected Monthly Revenue

Jan Feb Mar Apr May Jun

Revenue

Cost

Projected

Net Profit

July Aug Sep Oct Nov Dec Total

Revenue

Cost

Projected

Net Profit

ACTIVITY 1.6-C FINANCIAL PLAN

Compute your projected income statement for the year ended and cash flow for the first quarter of the
year based on you product concept. Use Table 4 and 5 on pages 8 as ypur guide in compeleting the table
below.

PROJECTED INCOME STATEMENT

FOR THE YEARS ENDED

REVENUE
Cost /Expenses
Projected Net Income
13
Page

13
 CASH FLOW 1ST QUARTER OF

January February March

Cash Balance-
Beginning
Cash Inflows
Net Income
Cash Outflow
Fixed Cost
Variable Cost
Cash Balance Ending

ACTIVITY 1.7 SOCIAL IMPACT

Direction: Write the social impact of your chosen business by answering the following. (Refer to page 9)

1. What is the desired outcome of your business as stated in your vision statement?
___________________________________________________________.

2. How will your business activities benefit the following:

Students? _____________________________________________________________________________________________
School? _______________________________________________________________________________________________
Community?___________________________________________________________________________________________

How Well Did You Perform?

SCORING RUBRIC

5 4 3 2
Clearly demonstrates Demonstrates an May address all the Demonstrates
an understanding of understanding of the requirements, but minimal
UNDERSTANDING the question question demonstrates only a understanding of the
partial understanding question
of the question
Completes all the Partially complete the Uses text incorrectly Does not complete
COMPLETENESS requirements of the of requirements of the or with limited the requirements
the question(s) question(s) success
Provides an insightful Provides some Includes an Provides only an
and detailed explanation/opinion inconsistent or unclear reference or
EXPLANATION explanation/opinion that includes ideas confusing no use of the text for
that includes or from the text for explanation support
extends ideas from support
the text

REFERENCES

Competency-Based Learning Material Entrepreneurship

https://www.syndicateroom.com/learn/glossary/marketing-plan

https://www.tes.com/en-us/teaching-resource/marketing-mix-6111945

https://www.google.com/search?sxsrf=ALeKk018rLM9Tlr1K0jBQM1WJgrkQPYHYQ%3A1612929630719&ei=XlojYL7BK7vfmAW
Avp7oDw&q=fixed+cost+meaning&oq=fixde+cost+meaning&gs_lcp=CgZwc3ktYWIQARgAMgcIIxCwAhAnMgQIABANMg
14

QIABANMgQIABANMgQIABANMgQIABANMgQIABANMgQIABANMgQIABANMgYIABANEB46BwgAELADEENQlbgGWJe4Bm
DVuwZoAXACeAGAAaMCiAH8BZIBBTAuMS4ymAEAoAEBqgEHZ3dzLXdpesgBCsABAQ&sclient=psy-ab
Page

ChickEnDrink Business Plan

14
REFLECTION:

The students, in their notebook, journal or portfolio will write their personal insights about the lesson using the
prompts below.

I understand that: ______________________________________________________________________________________.

I realize that: ___________________________________________________________________________________________.

Congratulations! You did a great job! Rest and relax for a while
then move on to the next lesson.
Good luck!

Post-Test

Direction: Read the following statement. Identify the correct answer by choosing the correct word from the
Item Bank provided below. Write your answer on the space provided.

ITEM BANK

Vision Organizational Plan Business Plan

Financial Plan Values Marketing Plan

Mission Market Strategy Problem/Need

Production Plan

__________1. This involves the manpower, money, machinery, materials and methods to be able to
produce the desired output based on anticipated profit.
__________2. The needed workers in the business must be listed in the organizational chart.
__________3. This pertains to the description of the problem/need being addressed to, as well as the
reasons/rationale why the problem/need must be addressed by the business and the
descriptions on how the business has solved the problem/need.
__________4. Is a blueprint that outlines how a company will implement its marketing strategy
__________5. It is a clear statement of values critical to the culture, integrity and activities of the business.
__________6. This includes the Four P’s – price, promotion, product and place.
__________7. It is a clear description of goals.
__________8. It is a description of what the proponent sees if the problem is solved.
__________9. It describes the nature of the business, the sales and marketing strategy, the financial
background, containing a projected profit and loss statement.
__________10. You as an entrepreneur need to determine the fiscal needs of the business and the sources
of needed funds.
15
Page

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