Pumpkiss Delicacies c1 g12 Abm04 Puerto

PUMPKISS DELICACIES
A Business Plan
Presented to
Gerlie Jane C.Torre/ Alberto P. Alegado Jr.
A Faculty of Senior High School Department
PHINMA-Cagayan de Oro College
In Partial Fulfillment
of the Requirements in
ABM 009/Business Simulation Enterprise
by
Galos, Shareea Malou Magluyan, Kristine Rapirap, Carl Owen
Jaraula, Glaiza Mae Mancinades, Johnloyd Salvino, Joseph Ray
Layos, Mia Rose Miake, Siahanedar Subang, Marian Angelli
Lonzaga, Karynn Dione Noreiga, Dianne Agapay Tomada, Fairy Lyn
Macaya, Rhelyn Plonteras, Junavylla Fatima
Date: April 23, 2021

Approval Sheet
In partial fulfillment of the requirements for the strand: Accountancy,

Business and Management , this Business Plan entitled: Pumpkiss Delicacies
has been prepared by ABM 009: Business Enterprise Simulation students,
namely by:
1. Galos, Shareea Malou 8. Miake, Siahanedar

2. Jaraula, Glaiza Mae 9. Noreiga, Dianne Agapay
3. Layos, Mia Rose 10. Plonteras, Junavylla Fatima
4. Lonzaga, Karynn Dione 11. Rapirap, Carl Owen
5. Macaya, Rhelyn 12. Salvino, Joseph Ray
6. Magluyan, Kristine 13. Subang, Marian Angelli
7. Mancinades, Johnloyd 14. Tomada, Fairy Lyn
is hereby recommended for virtual oral examination on this April 27, 2021 via
Zoom App. Approved by the Committee of the Oral Examination with a grade of
_____.
Panelist:
(Panelist’s Name)
ACKNOWLEDGEMENT
“The secret of getting ahead is getting started.” – Mark Twain.
Crafting this entire Business Plan wouldn’t be possible without the profound
help and support by these amazing people. That is why, Pumpkiss Delicacies
would like to extend their sincere gratitude to:
Ms. Lea Mae Barulo for giving her ideas in coming up with the company’s
product, now known as the Sweet Pumpkin Ice Cream.
To Mr. Miles Cam Arcamo for exerting his effort in helping the team create the
survey questionnaire.
To our families, for supporting us financially in order for us to purchase the

desired ingredients and equipment needed for production.
And most importantly, to our God Almighty for giving us strength and
motivation as we excellently perform our tasks.
Pumpkiss Delicacies is much honored for having the undying support of these
people upon fully crafting this Business Plan.
Thank you and More Power!

TABLE OF CONTENTS
TITLE PAGE
CHAPTER I. PROJECT SUMMARY
Introduction 1
Name of the Enterprise 2
Company Logo 3
Description of the Logo 3
Company Vision 4
Company Mission 4
Company Goals 5
Company Objectives 5
Product Description 6
Definition of Terms 7
CHAPTER II. MARKETING PLAN
Target Market 8
Demand and Market Acceptability Analysis 9-17
SWOT Analysis 18-20

Competitors/Market Analysis 21-22
Marketing Objectives 23
Marketing Mix – Product 24
Marketing Mix – Place 25
Marketing Mix – Price 26-27
Marketing Mix – Promotion 28
Marketing Budget 29-30
CHAPTER III. OPERATING PLAN
Product Specifications 31-32
Production Process 33-35
Plant Location and Layout 36-37
Machineries and Equipment 38-40
Raw Materials and Utilities 41
Waste Management 42-44
CHAPTER IV. MANAGEMENT PLAN
Forms of Ownership 45
Organizational Structure 46
Officers’ qualifications & Functions 47-52

Production Workers 53
CHAPTER V. FINANCIAL PLAN
Project Cost 55-57
Source of Financing 58
Sales Forecast 59
Financial Assumptions 60-64
Monthly Financial Statement 65-70
Five year Projected Comprehensive Financial Statement 71-76
Financial Analysis & Interpretation 77-84

CHAPTER I
PROJECT SUMMARY
The Pumpkiss Delicacies, located in Zone 5, Bugo, Cagayan de Oro City,

showcases affordable and one of the healthiest vegan ice creams that
provide numerous health benefits to its consumers. It is dedicated to
serving a healthy, unique, and delicious flavor and taste of ice creams.
The company wants to position itself on serving consumers who are
health-conscious and are watching their glucose intake to still give them
the satisfaction and the pleasure of enjoying sweets without worrying
about their blood sugar level, which will help the business draw their
market share in the competitive market as its underlying target is to be
the most recognized Ice Cream Company, not just in the Philippines but
around the globe and hopefully earn the lifetime loyalty from its
consumers.
One of the critical aspects of starting an ice cream business knows your
competition in the industry. Pumpkiss Delicacies is bombarded with a
more competitive and more innovative Ice cream companies in the
industry. Mother Dairy Company is one of the business direct
competitors that uphold financial position and established marketing,
while the remaining 9 ford value player shares similar market ratings.
The company’s marketing team created video advertisements to

effectively endorse the product. They also created promotional platform
using social media’s and promotional materials like flyers, pamphlets
and tarpaulin to distribute.
The startup investment of PHP12,000 was split and contributed by the

company's shareholders, who each own P857.14 of the company's shares
and because all of its funds come from the shareholders' own pockets,
the company has no leverage.
Based on the size of the company’s market and its defined market area,
the business’s first-year sales projection is PHP 17,155. The company
anticipates a growth rate of 5% per year, totaling PHP21,702 in the first
three years.
1|PUMPKISS DELICACIES
NAME OF THE ENTERPRISE
Figure 1.1: Company’s Name of Origin
PUMPKISS
-DELICACIES-
Pumpkiss Delicacies was established last February 12, 2021 at Zone 6

Bugo, Cagayan de Oro City. The company’s name is inspired by two
things, “PUMP” for pumpkin, which is the main ingredient of the
company’s product and “KISS” for Chef’s kiss that has been commonly
used as a gesture to express or to utter perfection, symbolizes that once
you've got to taste our product, it'll blow your mind with its unique and
delicious flavor & taste.
BUSINESS LOGO
Figure 1.2: Pumpkiss Delicacies’ Company Logo
The company’s logo is inspired by our specialty in producing our

homemade ice cream which is no other than the fresh from the farm
“Pumpkin vegetable”. Pumpkiss Delicacies decided to come up with a
minimalist but appealing logo design. The color that occupies much of
the logo are the shades of orange in which represents the color of
pumpkin. It is shaped also in a spikey arch like the rays of a sun which
symbolizes brilliance and a bright future for the company. Lastly, the
centered ice cream proudly represents the product of Pumpkiss
Delicacies named Sweet Pumpkin Ice Cream. The logo proudly
showcases the concepts of the company's valor in providing a healthiest
dessert in town.
VISION
Pumpkiss Delicacies will be one of the most distinguished Ice Cream
Company in the Philippines and beyond, and will earn the lifetime loyalty
of customers by consistently offering them a delectable, unique, and
irresistible Ice Cream. We will fulfill this vision by having:
•Collaborative Environment: Encourage collaborative and innovative

thinking to create new flavors of ice cream for customer’s satisfaction.
•Focused Goal: Everyone in the company understands how their

contribution plays a big part in company's growth path.
MISSIO
N
Pumpkiss Delicacies is concerned with their customer’s overall health.
Through this, the company decided to establish a unique product that
fits perfectly with their mission. The company is dedicated in providing a
top quality and at the same time a healthy dessert that the customers
can enjoy without having to worry with their blood sugar level.
Pumpkiss Delicacies is devoted to create a healthier community by
connecting people to the real taste of organic dessert.
GOALS
 The main goal of the ice cream business is to share to everyone our
newly made healthy pumpkin ice cream.
 To be known all across the town of Cagayan de Oro City.
 To be working with marketing professionals that can help with our

marketing strategy.
 To produce quality products and be the top productss in the

nation
OBJECTIV

ES
Make long-tern relationships and profitable with customers
 Provide a delicious and healthy ice cream
 Provide splendid environment
 Make courteous, loyal, sincere and environmental friendly

environment image in customer's mind
PRODUCT DESCRIPTION
Sweet Pumpkin Ice Cream is a sweet dessert that contains health

benefits came from exclusively fresh pumpkins. It is made with 3 main
ingredients namely Condensed milk, All-purpose cream and none other
than a pumpkin vegetable. Our product suits best at this time of health
crisis. Considering the pandemic, people are really in need of healthy
foods in order to strengthen their immune system.
A quick trivia, pumpkins are an antioxidant and an anti-inflammatory

food! This means it helps with joint health, organ health, stress relief and
soft tissue injuries! So no worries, our Sweet pumpkin ice cream is
concerned with your health. So sweetie, don’t be shy to scream, for an
ice cream!
DEFINITION OF TERMS
 BLENDING- the action of mixing or combining things together.
 FLAVORING- to add taste on the food
 FREEZING- is a process that causes a substance to change from

liquid to solid.
 PACKAGING- enclosing or protecting products for distribution and

sale.
 SCOOPING- to pick up and move something with a scoop.
 BULK- the mass or magnitude of something large.
 MULTITASK- (of a person) deal with more than one task at the
same time.
 ANALYTICAL- relating to or using analysis or logical reasoning.
 VARIOUS- more than one; several.
 DELICACIES- fineness or intricacy of texture or structure.
CHAPTER II
MAREKTING PLAN
Figure 2.1 : Pumpkiss Delicacies’ Target Market
22%
12yrs and be-

low
13-17years old
78%
RESPONDENTS 12 YEARS OLD

AND BELOW : NONE
RESPONDENTS 13-17 YEARS OLD:
22 respondents
RESPONDENTS 18 YEARS OLD AND

ABOVE: 78 respondents
DEMAND AND MARKET ACCEPTABILITY AND ANALYSIS
AVERAGE PERCENTILE OF THE RESPONDENT’S ANSWER
Figure 2.2 : Places to buy an ice cream
WHERE DO YOU USUALLY BUY AN ICE CREAM?
13%
1%
Convenience Store
18%
Sari-sari Store
Online
68%
Mall
Figure 2 indicates the usual places the respondents buy their ice
cream. Based from the graph, out of 100 respondents, 68% or 69
respondents answered that they usually buy their ice creams in the
convenience stores. 18% or 18 respondents answered that they usually
buy their ice creams in the sari-sari store. On the other hand, there are
13% or 13 respondents answered that they buy their ice creams from the
mall and lastly, only 1% or 1 respondent answered that he/she buys
online. In conclusion, respondents from Barangay Bugo mostly buy ice
cream in a convenience store. This data will help Pumpkiss Company in
the planning of product distribution.
Figure 2.3 : Ice Cream Flavors
What Ice Cream flavor do you like the most?

2% 1% 1%
Chocolate
15% Mango
Ube
Cookies and Cream
8% Vanilla
Coffee Crumble
Strawberry
10% 63%
Figure 3 indicates the most preferred ice cream flavor of the

respondents in Brgy. Bugo. The Pie Graph shows that 63% or 63
respondents selected chocolate as their favorite ice cream flavor while
10% or 10 chose mango. 8% or 8 people picked ube flavor and 15% or 15
people answered cookies and cream. 1 respondent answered strawberry,
2 for vanilla, and 1 for coffee crumble. Therefore, most of the
respondents of Barangay Bugo prefer chocolate flavored ice cream above
all the flavors given. The gathered data will help Pumpkiss Company
determine another variety of flavor to produce that the majority will like.
10 | P U M P K I S S D E L I C A C I E S
Figure 2.4 : Willingness to try a new flavor of Ice Cream
Are you willing to try a new flavor of Ice

Cream?
7%
Willing to try a new flavor
Not willing to try
93%
Figure 4 indicates the willingness of Brgy. Bugo respondents in

trying a new flavor of ice cream. Based from the graph that the
researcher gathered, out of 100 respondents, there are 93% or 93
respondents who are willing to try a new flavor of ice cream while there
are 7% or 7 respondents who are not willing to try a new flavor of ice
cream. Overall, the result shows that most respondents from Barangay
Bugo are willing to try a new flavor of ice cream. The data will serve as an
inspiration for Pumpkiss Company in producing a variety of unique
products that will satisfy the customers.
Figure 2.5 : Preferred price of respondents
How much are you willing to spend for a

cup of Ice Cream?
20%
5-10 pesos
10-15 pesos
53%
20-25 pesos
27%
Figure 5 indicates the preferred price of Brgy. Bugo respondents

in buying a cup of ice cream. Based on the graph, it shows that 53% or
53 of respondents are willing to spend 20-25pesos for a cup of ice cream.
27% or 27 respondents are willing to spend 10-15 pesos while 20% or 20
respondents are willing to spend 5-10 pesos. Therefore, most of the
respondents are willing to spend 20-25 pesos for a cup of ice cream in
Barangay Bugo. The data will be used in determining the appropriate
price for a cup of ice cream that the target market can afford.
Figure 2.6 : Cases of pumpkin allergy
Do you have any allergy from

pumpkins?
98%
Allergic to Pumpkins
Not allergic
2%
Figure 6 indicates the number of respondents who have an

allergy from pumpkins. The pie graph shows that 98% or 98 respondents
do not have allergies from pumpkins while 2% or 2 respondents have
allergies. Overall, most respondents from Barangay Bugo does not have
pumpkin allergies. The data will be of good use to determine the strength
of possibility in producing a pumpkin flavored ice cream in order to
assure that the product is saleable in the Barangay or not.
Figure 2.7 : Willingness to buy Sweet Pumpkin Ice Cream
Are you willing to buy Sweet

Pumpkin Ice Cream?
93%
Willing to buy
Not willing to buy
7%
Figure 7 indicates the number of respondents who are willing to

purchase the product and who are not. Based from the graph, out of
100 respondents, 93% or 93 respondents are willing to buy sweet
pumpkin ice cream while 7% or 7 of the respondents said no because of
some personal reasons.3 respondents stated their reason why they won’t
buy the product. 1 person said that he/she will buy the product if there
is a free taste, 1 person also said that it depends on the taste of the new
pumpkin flavor and lastly, the other one don't like pumpkin ice cream.
Asking them on how we can persuade to buy the product, their
responses was if the product is new in their taste and affordable, it might
be worth the buy. In conclusion, most respondents of Barangay Bugo are
willing to buy the sweet pumpkin ice cream. The data will be of good use
in determining the sale power of Sweet Pumpkin Ice Cream in Barangay
Bugo.
Figure 2.8 : First time to taste a pumpkin flavored ice cream
Will this be your first time to taste an

ice cream made from pumpkins?
10%
First time to taste

Not first time
90%
Figure 8 indicates whether the respondents have tasted already

the product or not. Based from the graph, out of 100 respondents, there
are 90% or 90 respondents answered that this will be their first time
tasting an ice cream made from pumpkin while 10% or 10 respondents
already tried an ice cream made from pumpkin. In conclusion, there are
more respondents that have not yet tried an ice cream made from
pumpkin in Barangay Bugo.
Figure 2.9 : Usual time to buy an ice cream
What time do you usually buy an ice

cream?
2%1%
6% 33% During Occasions
12-2pm
3-5pm
Anytime I crave
44% With enough money
14%
Break time
Figure 9 indicates the usual time the respondents of Brgy. Bugo

buy an ice cream. Out of 100 Respondents, 44% or 44 respondents
answered that they usually buy their ice creams at 3 to 5 o’clock in the
afternoon, 33% or 33 respondents answered they only buys during
occasions, and there are 14% or 14 respondents who answered 12 to 2
o’clock in the afternoon. While there are 9 respondents who specified
their answers, 6 of those answered that they usually buy their ice cream
any/every time they crave for it, another 2% or 2 respondents answered
they usually buys if they have money while 1% or 1 respondent answered
that they buy ice cream during their break time. Based on the gathered
data, almost half of the respondents usually buy an ice cream at 3 to 5
o’clock in the afternoon. This will help Pumpkiss Company determine
their opening and closing hours.
Figure 2.10: Willingness to recommend the product
Are you willing to recommend our

product to your friends?
3%
Willing to recommend
Not willing
97%
Figure 10 indicates the number of respondents in Brgy. Bugo who

are willing to recommend Pumpkin Ice cream and those who are not.
Based from the graph, out of 100 respondents, there are 97% or 97
respondents who are willing to recommend our product with their friends
and the remaining 3% or 3 respondents answered no. Therefore, most of
the respondents of Barangay Bugo are willing to recommend our sweet
pumpkin ice cream to their friends. Their willingness to recommend the
product will help boost the sales of Pumpkiss Delicacies.
SWOT ANALYSIS
Figure 2.11 : Pumpkiss Delicacies’ SWOT Analysis
 Strengths
The strengths of Pumpkiss Delicacies’ contain the following: (1)

New and refreshing product that directly catch the taste and capture the
eye of a customer and their expectations. (2) High quality of product that
improves the results of an ice cream that can maintain customer’s
satisfaction and loyalty. In that way, the company can be recognized by
the many. (3) Healthy products benefit customers because not only it
offers to satisfy the desires of a customer, it also erases the customers
worries especially on their health since it gives off health benefits. (4) The
Company used a captivating logo and packaging that can easily catch
customers’ eye, we have made a logo that is versatile, relevant and
memorable for the potential customers. (5) Friendly staffs are good at
getting along with customers, being open-minded to them, treating them
well, and staffs are doing their best to take good care of the customers.
(6) Free delivery within Bugo area is an advantage to a customer within
the area. It is also a good opportunity for a customer, especially when
they are at home and they can't go outside, the company will give you a
quick response and action on your call.
 Weaknesses
The company’s weaknesses includes, (1) offering only one flavor
wherein the customer can’t choose their desired flavor since the company
only offers a pumpkin flavor, (2) ice cream is traditionally regarded as a
seasonal product, its demand is usually high during summer season
rather than cold season, (3) the perishability or shelf life of ice cream,
based on sensory iciness perception, homemade ice cream depends on
the temperature but its shelf life usually lasts about 1 week, (4) due to
the fact that the company is still new, the market is still low and we have
to exert more effort to improve our market, (5) as a starting business, the
price is high for a cup of ice cream but we are open in adjustments of the
pricing in the future, (6) free delivery is only limited to one location only,
which is Brgy. Bugo which could result in having fewer customers
outside the area.
 Opportunities
Pumpkiss Delicacies; opportunities comprises of the following: (1)

Create new flavors of ice cream that targets the taste of the potential
customers, in that way the company will not only satisfy the customer’s
needs, they’re also helping the business grow. (2) Attract new customers
through special offers of a product such as having a discount, delivering
products and accepting reserve orders for occasions. It cares about
customers’ health by providing this healthy dessert that will wipe out
customers' worries on their health and easily build up customers' trust
and it'll be the start of having the advantage among competitors. (3)
Improves marketing strategies by managing the time well and by
balancing the customer's attention, the employees' work and coming up
with a new taste of the product that the customer desires. (4) Keeping up
the good quality of a product while giving an affordable price. (5) Build
lasting customer relationships by communicating with them, being open
minded on their comments, listening to their suggestions and asking on
their impression of the product and treating the customer equally. (6)
Expansion of business reaches the point for growth and seeks out for
additional options to generate more profit.
 Threats
The company’s threats are composed of, (1) the increasing rate of
health consciousness considering that most ice cream is high in calories
and sugar while low in nutrients. (2) Poor ratings or bad reviews by the
customers could damage the reputation of the business since some
customers depend on the reviews of previous customers, (3) Strong
existing competitors, especially those who sell similar products may be
difficult to thrive in which results the increase cost of advertising and the
high level of attention the company has to pay to keep up-to-date with
competitor strategies and innovations. (4) Competitors that offer lower
prices cause the company to lose customers due to shifting to other
companies for having cheaper prices. (5) The increasing price of the raw
ingredients like pumpkin/ squash that could affect the amount of
product that can be produced.
COMPETITORS/MARKET ANALYSIS
Table 2.1 : Pumpkiss Delicacies’ Emerging Competitors
COMPANY NAME NATURE OF BUSINESS PRODUCT
1. Mother Dairy Company FOOD/DESSERT 1. Dairy Ice cream
2. Cream bell Company FOOD/DESSERT 2. Creambee
3. Creamy delight Company FOOD/DESSERT 3. Creamylicious
4. Scoops of Joy Company FOOD/DESSERT 4. Scoop it too
5. Flavor Fantasies FOOD/DESSERT 5. Mary popping top of

Company cream
6. The Chilly Company FOOD/DESSERT 6. Hottie hot Ice cream
7. Creamy Creations FOOD/DESSERT 7. Scoopin' Cream

Company
8. Sensational Company FOOD/DESSERT 8. Yummylicious
9. Ice Cool Company FOOD/DESSERT 9. Ice see
10. Sundae Company FOOD/DESSERT 10. Ice creamdae
From the table above, it’s kind of ironic how food as cold as ice
cream can provide the warmth of love. With increasing competition,
Pumpkiss Delicacies is bombarded with a more competitive and more
innovative ice cream companies that are coming to the front with their
brands and products in the existing market namely, Mother Dairy
Company, Cream Bell Company, Creamy Delight Company, Scoops of
Joy Company, Flavor Fantasies Company, The Chilly Connection
Company, Creamy Creations Company, Sensational Scoops Company,
Ice Cool Company and Sundae Company.
The industry has been constantly evolving and there's fierce

competition among ice cream companies to offer better quality products
to the consumer in accordance with their ever-changing tastes and
preferences. As a result, there are lot of brands to choose from. But
unlike these brands, Pumpkiss Delicacies is more concerned with their
customer’s health especially because of the Pandemic. In which resulted
in the production of an ice cream dessert made from pumpkin that is
dense with nutrients that helps strengthen your immune system.
The business is outlined on serving a delectable, unique,

irresistible and loved by many, thus in terms of product goal relatedness,
the Mother Dairy Company is one of the business direct competitor that
upholds a strong financial position and established marketing. Another
competitive risk in the business is the Scoops of Joy Company. While the
remaining 8 shares similar market ratings. For this reason, Pumpkiss
Delicacies will do its best to promote their product in a wide range of
customers. Satisfying them with our product will help the company grow
their market share in this competitive market.
MARKETING OBJECTIVES
Anyone who wants ice cream expect cold and deliciousness. But
wait there's more, the company had innovated a healthy creamy ice
cream using vegetable as its main ingredient which gives uniqueness to
their product.
The company's objectives:
1. Be unique- As businesses had grown faster, many of the products

offer the same quality of goodies. And that the company wants to be
different among the others so we've experimented a healthy ice cream
made up of pumpkin.
2. Increase customer's satisfaction- The company also wanted their

customers to be satisfied in buying their delicacies especially the
youngsters in Barangay Bugo, Cagayan de Oro City.
3. Offer a good customer service- Customer service is a very important

part of the overall customer experience. So for that, the company
promises to offer a very good customer service for them to walk out with
a big smile plastered on their faces.
4. Increase Sales- The increase in its sales should significantly exceed

the cost of marketing.
5. Develop Brand Loyalty- The company’s goal is for their customers to

know their brand and build deeper brand affinity and loyalty.
MARKETING MIX- PRODUCT
Figure 2.12 : Pumpkiss Delicacies’ Product with Logo
Sweet Pumpkin Ice Cream is a sweet dessert that contains health benefits
came from exclusively fresh pumpkins. It is made with 3 main ingredients
namely Condensed milk, All-purpose cream and none other than a pumpkin
vegetable. Their product suits best at this time of health crisis. Considering the
pandemic, people are really in need of healthy foods in order to strengthen
their immune system.
A quick trivia, pumpkins are an antioxidant and an anti-inflammatory food!

This means it helps with joint health, organ health, stress relief and soft tissue
injuries! So no worries, Sweet pumpkin ice cream is concerned with your
health. So sweetie, don’t be shy to scream, for an ice cream!
MARKETING MIX- PLACE
Figure 2.13: Pumpkiss Delicacies’ Shop Location
Pumpkiss Delicacies was established last February 12, 2021

located at Upper Zone 6 Bugo, Cagayan de Oro City. Since the company
is just starting, temporarily they perform their service in a stall as a
temporary shop. The company’s name is inspired by two things, “PUMP”
for pumpkin, which is the main ingredient of the company’s product and
“KISS” for Chef’s kiss that has been commonly used as a gesture to
express or to utter perfection, symbolizes that once you've got to taste
their product, it'll blow your mind with its unique and delicious flavor &
taste.
MARKETING MIX- PRICE
Table 2.2: Pumpkiss Delicacies’ Pricing Methodology
CATEGORY QUANTITY PROJECTED PROJECTED SUBTOTAL

COST PER
UNIT
Cost of SUBTOTAL Php758.00
Material
(Ingredients)
Large sized 1pc Php65.00 Php65.00
pumpkin
All-purpose 3 packs Php82.66 Php248.00

Cream
Condensed 3 cans Php82.45 Php164.9

Milk
Vanilla 1 small bottle Php30.00 Php30.00

Essence
Chocolate 1 bottle Php250.00 Php250.00

Syrup
Cost of SUBTOTAL Php155.00

Packaging
Plastic Cups 20pcs Php30.00 Php60.00
Plastic 20pcs Php30.00 Php60.00

Spoons
Printed logo Php35.00 Php35.00
Others Php40.00 SUBTOTAL Php40.00

(Utilities,
fare etc.)
TOTAL Php500.00
In consideration with the total projected cost in the

production of Sweet Pumpkin Ice Cream, the company came up
with the selling price of Php25.00 for a cup of ice cream. Based
also from the survey in Figure 2.4, there are 53% of respondents
who are willing to spend with that amount. In fact, the proposed
selling price satisfies the expenses spent upon the production. The
company will make sure to adjust the price depending on the
factors that can affect its sales. They assure to offer an affordable
yet best tasting and healthy ice cream in town that will help lift our
company from being dominated by its competitors.
MARKETING MIX- PROMOTION
Figure 2.14: Pumpkiss Delicacies’ Product Promotion
To effectively endorse their product, the company created

promotional materials as you can see in Figure 2.14. Through this,
the marketing team will be distributing flyers, pamphlets and
display their brand tarpaulin in front of the shop in order to
establish brand awareness and widen their market.
Pumpkiss Delicacies strongly believed that creating a video
advertisement could be of great help in promoting the product
knowing that, people nowadays has mobile phones and can easily
access social media through internet. Besides, online selling is a
trend these days. Using social media as a promotional platform
could connect a lot of possible customers.
MARKETING BUDGET PLAN
Company Name: Pumpkiss Delicacies

Company Location: Zone 5, Bugo Cagayan de Oro City
ADVERTISING EXPENSE
DESCRIPTION ESTIMATED ACTUAL DIFFERENCES

AMOUNT AMOUNT
Pamphlets Php800 Php500 Php300
Facebook Php500 Php450 Php50
Advertisement
Tarpaulin Php500 Php350 Php150
TOTAL Php1,800 Php1,300 Php500
Table 2.3: Pumpkiss Delicacies’ Budget Plan for Advertising
PERKS/PREMIUMS
DESCRIPTION ESTIMATED ACTUAL DIFFERENCES

AMOUNT AMOUNT
Bottled water Php10 Php8 Php2
(350ml) for a
minimum of 3
purchases
Bottled water Php20 Php15 Php5
(1000ml) for a
maximum of 5
purchases
TOTAL Php30 Php23 Php7
Table 2.4: Pumpkiss Delicacies’ Budget Plan for their
Perks/Premiums
In table 3, considering the underlying goals and visions of

Pumpkiss Delicacies, a budget plan is made to successfully
balance the expenses for advertisement and premiums offered. To
promote their product in the market, they will be using
(1)Pamphlets (2)Facebook Video/ Platform Advertisement and
(3)Tarpaulin in which the overall cost is Php3,350 with Facebook
Advertisement having the highest budget Allocation. The company
will primarily focus on Online Selling due to the pandemic and
since a lot of people are already purchasing product through
online.
The second category (Table 4) is the perks/premiums

offered by the business to their valued customers. The
perks/premiums they will receive will depend on their amount of
purchase. For a minimum of 3 purchases, the customer will
receive a 300ml of bottled water that will cost the company 8 pesos
and a 1000ml for a maximum of 5 purchases that will eventually
cost 23 pesos to the company.
CHAPTER III
OPERATING PLAN
 PRODUCT SPECIFICATIONS
Pumpkiss Delicacies offers their first ever nutritious ice cream
made with fresh from the market pumpkins. This dessert gives many
health benefits to your body. The team came up with this product
because they foresee themselves as being one of the businesses who
provides unique desserts that is concerned with the community’s health
especially at this time of pandemic.
Table 3.1 shows the following ingredients and its health benefits needed
to successfully produce Sweet Pumpkin Ice cream.
Table 3.1: Sweet Pumpkin Ice Cream’s Ingredients and Health Benefits
INGREDIENTS HEALTH BENEFITS

Pumpkin/Squash  Pumpkins can prevent eye diseases
 It controls diabetes
 Promotes heart health
 Improves sleep
 Fights Cancer
 Treats Cold
Condensed Milk
 More beneficial than using sugar
alone
 Presence of calcium that aids your
bone health
 Provides energy
All-Purpose Cream  Presence of vitamin that promotes
eye health
 Has vitamin B2 that promotes
health of your skin, hair and nails
 Has phosphorus that is essential
for bone growth and teeth
 Has pantothenic acid that helps
reduce stress
Vanilla Essence (Optional)

 Reduce high blood glucose levels
that leads to a healthy heart
 The alcohol present on it can numb
toothache
 Can lower high cholesterol
 Reduces anxiety and depression
Chocolate Syrup (Optional)

 Contains Flavanols that lowers
inflammation and blood pressure
 Flavanols also help keep blood
from clotting.
 PRODUCTION PROCESS
Below are the processes in producing Pumpkiss Delicacies’ best
ever tasting Sweet Pumpkin Ice Cream.
Figure 3.1: Sweet Pumpkin Ice Cream Production Process
STEP 1 STEP 2
Peel and slice the

Wash the pumpkin pumpkin in cubes.
properly
STEP 4 STEP 3
Boil the sliced
he boiled
pumpkin for 20
mpkin.
minutes.
STEP 5 STEP 6
Combine All- Add the two

purpose cream and ingredients in the
condensed milk mashed pumpkin
then mix. then mix well.
STEP 7 STEP 8
Add a teaspoon of
After, put it inside a
vanilla essence into
plastic container and
the mixed ingredients
freeze until hard
(optional)
chilled.
STEP 9
Put scoops of ice

cream in a plastic
cup and serve!
NOTE:
You can also ask for a chocolate syrup or

any toppings you prefer for your Sweet
Pumpkin Ice Cream.
 PLANT LOCATION AND LAY-OUT
Figure 3.2: Pumpkiss Delicacies’ Plant Location
Figure 3.3: Pumpkiss Delicacies’ Stall Lay-Out
As shown in Figure 3.2,
Pumpkiss Delicacies'
proposed location will be at
Zone 5, Linog St., Bugo
Cagayan de Oro City. To
locate their stall, starting
from Bugo Reyes Plaza, ride
a tricle or walk straight up to
UCCP Christian School and
then turn right. From there, you can see the iFish Shop and beside
it is their very own, Pumpkiss Delicacies. The ice cream stall is in
between the fish shop and a sari-sari store. This will be a perfect
spot since it's surrounded by residential area and does not have
product competitor as of the moment.
Figure 3.3 This figure shows the plant layout or the interior
design of their ice cream stall. Starting from the front of the stall
(lower part in the picture), you can see the counter and serving
area where customers order and pay for their ice cream and beside
it is a trash bin to maintain the cleanliness of the stall. Inside the
stall, at the back part (upper part in the picture) you can see the
storage area, we will be putting there the raw ingredients,
materials and equipment. Beside the storage area is a trash bin
because it's necessary to maintain cleanliness inside the stall as
well as the quality of the product. Next to it is the production area
where they will be making the pumpkin ice cream and beside it, in
the right corner, is our packaging area and next is the ice box to
keep the ice cream from melting.
 MACHINERY AND EQUIPMENT
Table 3.2: Machinery and Equipment needed for Production
MACHINERIES/ DEVICES SUPPLIERS AMOUNT

EQUIPMENT
ICECREAM GAISANO P89.00

SCOOP
ELECTRIC PERSONAL N/A

MIXER EQUIPMENT
MASHER GAISANO P80. 00
WHISK GAISANO P60.00
FREEZER PERSONAL N/A
EQUIPMENT
VEGETABLE GAISANO P50.00

PEELER
KNIFE GAISANO P90.00
MIXING GAISANO P85.00

BOWL
PERSONAL
EQUIPMENT
COOKING N/A
STOVE
LPG PERSONAL N/A

EQUIPMENT
TOTAL P454.00
 RAW MATERIALS AND UTILITIES
Table 3.3: Direct Raw Material’s Total Purchasing Price
INGREDIENTS QUANTITY UNIT COST TOTAL
Pumpkin 1 pc P65.00 P65.00
Condensed Milk 3 cans (300ml) P82.45 P164.9
All-purpose cream 3 cans (250ml) P82.66 P248.00
Vanilla Essence (optional) 1 bottle (120ml) P30.00 P30.00

Chocolate Syrup (optional) 1 bottle (496g) P250.00 P250.00
P758
Table 3.4: Sweet Pumpkin Ice Cream’s Indirect Raw Materials
MATERIALS QUANTITY UNIT COST TOTAL

Plastic Cups 20pieces P30.00 P30.00
Plastic Spoons 20 pieces P30.00 P30.00
Gloves 2 pack P2.00 P200.00
Apron 5 pieces P60.00 P300.00
Hairnet 5 pieces P10.00 P50.00
P610.00
Table 3.5: Sweet Pumpkiss Delicacies’ Utilities
UTILITIES QUANTITY UNIT COST TOTAL
LPG Gas 1 PERSONAL N/A
 WASTE MANAGEMENT
It is impossible to avoid or prevent wastes in a food

processing unit. Cleanliness must be given attention when dealing
with foods. So in order to keep the shop and production area of
Pumpkiss Delicacies safe from bacteria, they have implemented the
following Waste Management.
Compost bin can help to make the area clean and pleasant
by avoiding improper dumping. It consists on Biodegradable and
Non-Biodegradable.
Table 3.6: Waste Management Plan of Pumpkiss Delicacies
Used plastic cups is

Plastic Cup recyclable and it can
(Non Used plastic cup be melted down,
biodegradable) shredded, washed and
made back into
recyclable products.
Plastic Spoon Used plastic spoon is

(Non the same with used
Used plastic spoon
biodegradable) plastic cup that can
turn into another
recycled product.
Can
(Biodegradable) Used can should be put
in a slick and deliberate
container to avoid
Used can accident. And we can
use our creativity by
making can usable.
Vessel of all
Purpose Cream
(Biodegradable) The vessel of all Purpose
Used empty boxes of all- Cream should dispose
Purpose Cream properly to avoid cruddy
area.
Paper Bag
(Biodegradable and
Reusable) Used Paper bag must
dump correctly to
Used Paper bag prevent messy area. We
can create decorations
by the use of used paper
bags.
Peeled
Pumpkin skin(Rind
Peeled skin from Can be composted in

Pumpkin the garden.
Proper segregation of wastes involves treating solid and

liquid waste and converts those items that are not categorized as
trash into a valuable resource. This process is extremely needed
for all households and businesses. By collecting all of the thrown
away food processing wastes and recycle then, they can be a big
help to decrease the effect of wastes on health, the environment
and enhances the quality of life.
The table above shows the materials used in the production

of the Sweet Pumpkin Ice Cream and also shows that managing
waste reduces the reliance on landfills and significantly cutting
down the many factors that adversely impact our environment.
CHAPTER IV
MANAGEMENT PLAN
 FORMS OF OWNERSHIP
Pumpkiss Delicacies is a corporate entity that primarily sells ice

cream desserts. The highlight in producing their product is a pumpkin
vegetable. In fact, they have chosen to utilize healthy ingredients upon
manufacturing their ice cream dessert due to the company’s objective in
boosting the health of their customers. Pumpkiss Delicacies is composed
with 14 shareholders, 8 executive officers and 6 production workers
inclined with their specific roles and responsibilities. Evidently, these
shareholders will collaborate their brilliant minds in the company’s
planning phases in order to arrive with an utmost decision. Since the
company is still starting, every shareholder will receive 15% from the
total net income of the business.
The following are the shareholders of Pumpkiss Delicacies:
Table 4.1: Pumpkiss Delicacies’ Shareholders
Tomada, Fairy Lyn S. Mancinades, Johnloyd
Galos, Shareea Malou Miake, Siahanedar
Jaraula, Glaiza Mae Noreiga, Dianne Agapay
Layos, Mia Rose Plonteras, Junavylla Fatima
Lonzaga, Karynn Dione Rapirap, Carl Owen
Macaya, Rhelyn Salvino, Joseph Ray
Magluyan, Kristine Subang, Marian Angelli
 ORGANIZATIONAL STRUCTURE
Figure 4.1: Pumpkiss Delicacies’ Organization Structure
The table below shows Pumpkiss Delicacies’ officers and the
specialties and skills that they possess as the reason why they're
qualified and fit to hold such roles in the company. It is also stated below
their responsibilities as the officers of Pumpkiss Delicacies.
Table 4.2: Officers’ Roles and Responsibilities
OFFICERS ROLE RESPONSIBILITIES
As the highest-ranking executive

of the startup company, Pumpkiss
Delicacies, the CEO is not only the
face of the company, she is also
responsible for overseeing the
overall production and managing
Pumpkiss Delicacies general
Tomada, Fairy Lyn S. CHIEF EXECUTIVE operations. She is also responsible
OFFICER (CEO) for making important decisions,
ensuring that all staff (from
officers to production workers)
works effectively and efficiently,
and also for keeping everyone in
the company works in peace and
harmony. She is fit for the role as
she possesses strong and great
leadership and very conscientious
with everything that involves the
sake of the company, both inside
and outside.
The COO of Pumpkiss Delicacies
is considered second in the chain
of commands; she is responsible
for executing the company's
CHIEF OPERATING business plan(s) and overseeing

OFFICER (COO) the development of the CEO's
Jaraula, Glaiza Mae
strategic intentions. The COO is
A.
also in charge of managing the
day-to-day administrative and
operational operations of
Pumpkiss Delicacies and reports
directly to the Chief Executive
Officer or CEO. She is fit for the
role as she can assist and work
well with the CEO and possesses
the proper skills and abilities to
execute her responsibilities.
The CFO of Pumpkiss Delicacies is
responsible for managing the
financial actions of the company.
The CFO's responsibilities include
Miake, Siahanedar D. CHIEF FINANCIAL tracking cash flow and financial

OFFICER (CFO) planning as well as analyzing the
company's financial strengths and
weaknesses and proposing
corrective actions. She is fit for the
roles as she possesses leadership
qualities that enable her to
delegate and oversee the financial
operations of the company
effectively. These qualities include
emotional intelligence; self-
awareness, self-regulation,
motivation, empathy and social
skills.
The CMO's primary responsibility
is to generate revenue by
increasing sales through
successful marketing for the entire
organization, using market
research, pricing, product
Salvino, Joseph Ray CHIEF MARKETING
marketing, marketing
E. OFFICER (CMO)
communications, advertising and
public relations. The Pumpkiss
Delicacies CMO is very fit for the
role as he, not only master the
scope of a good marketing leader
but is a visionary for change in
what needs to be happening in
marketing to stay ahead. He
understands the types of
innovation required from
marketing, product, and
organizational perspectives, and
he is the driving force behind long-
term development.
The Pumpkiss Delicacies executive
assistant is in charge of
performing clerical duties and
prioritizing communications,
enabling C-level executives (CEO,
COO, CFO, and CMO) to
concentrate on decision-making
and higher-level responsibilities.
Lonzaga, Karynn EXECUTIVE
Dione B. ASSISTANT They also act as liaisons between
the executive and the rest of the
employees, aid in better
organization and planning, and
assist leaders in becoming more
efficient and efficient in their roles.
She has outstanding verbal and
written communication skills, as
well as a rational approach to
problem solving and excellent
decision-making ability, all of
which are desirable qualities in an
executive assistant.
The Pumpkiss Delicacies
marketing manager is responsible
for overseeing the promotion and
positioning of the company's
Layos, Mia Rose C. MARKETING products. It is also

MANAGER her responsibility to attract more
consumers to purchase from the
company and raising brand
awareness through the production
of marketing campaigns. She
possesses analytical and decision-
making skills for identifying
media, creativity for developing
promotional strategies, and
interpersonal skills for working
with people of various personality
characteristics, all of which are
desirable qualities in a marketing
manager.
The production manager is
responsible for controlling the
overall manufacturing chain and
overseeing all production activities
and operations. She is also
involved in the pre-production or
planning stages, as well as
Plonteras, Junavylla PRODUCTION overseeing and supervising the
Fatima C. MANAGER production stage. The Pumpkiss
Delicacies production manager
knows how to communicate her
thoughts and ideas clearly to
different audiences. She can also
keep track of the production
team's goals and priorities, keep
everyone on track, and ensure
that all activities stay within
budget or quota.
The finance manager of Pumpkiss
Delicacies is one (if not the most)
of its crucial member of the
finance marketing team, she is
responsible for the budget
preparation and assists the
executive management team by
Subang, Marian FINANCE MANAGER
providing insights and strategic
Angelli Y.
advice to help them make the right
business decisions for the
company. She is well-versed in
financial terms and their changing
impact on an organization's
financial situation. She also
possesses the analytical skill that
is required for a finance manager.
 PRODUCTION WORKERS
Production workers produce and assemble products for the business.

They monitor the production process and ensure that the standard of
the customers and business will be met. They are well-trained and
they ensure the safety and quality of the product they produce.
Table 4.3: Production Worker’s Roles and Responsibilities
WORKERS QUALIFICATIONS ROLE

She is assigned in this task
because she is good at
Quality Assurance
inspecting or examining Technician
products. She has the skill to
 Galos, Shareea lead, organizing things and
planning. She is good at
handling that position because
she always make sure that the
company and customers quality
standards are being met.
The team put these two in this
Ice Cream Servers
task because both of them are
 Macaya, Rhelyn good in entertaining people.
 Rapiral, Carl Both of them can perform multi-
Owen
task that will be of good use
especially during rush hours in
serving a bulk of customers.
A person who had the skill to do
multitask work , she is suitable
 Noriega, Dianne in this position. A task where
she need to scan items that was
Cashier
purchased by the customers,
count items, collect payments
and issue receipts. It is also her
duty to resolve customers issue
and answer their questions.
They are both suited in this

 Magluyan, position because they have the Janitor/ Janitress
Kristine
skill in cleaning maintenance,
 Mancinades,
Johnloyd they are also good at following
instructions and performs good
work. Their duties is to perform
cleaning tasks, inspection and
maintaining the condition of the
areas if there is needed to
repair.
CHAPTER V
FINANCIAL PLAN
This chapter presents all the financial aspects of the business

from the capital allocation, budget planning, acquisition of raw
materials, expenditures up to the sales forecast. This part also
indicates the financial goals and objectives of the business.
 PROJECT COST
This part presents all the Raw Materials (Direct and Indirect),
including the stall and utilities.
Table 5.1: Pumpkiss Delicacies’ Project Cost
MACHINERIES
AND QUANTITY UNIT PRICE TOTAL COST
EQUIPMENT (7 DAYS)
Ice Cream Scoop 2 Php89 Php89
Electric Mixer 1 2,000 2,000
Masher 1 80 80
Whisk 2 120 120
Vegetable Peeler 1 50 50
Knife 2 180 180
Mixing Bowl 2 170 170
Cooking Stove 1 1,200 1,200
Freezer 1 5,000 714.29
TOTAL Php 4,603.29
 RAW MATERIALS (DIRECT)
INGREDIENTS QUANTITY TOTAL COST TOTAL COST

(1 DAY) (7 DAYS)
Pumpkin 1kilo Php65 Php455
Condensed Milk 3 cans 164.9 1154.3
All-Purpose Cream 3 packs 248 1,736
Vanilla Essence 1 small bottle 30 210
Chocolate Syrup 1 bottle 250 1,750
TOTAL P758 Php5,305.3
Stall 143 Php1,000
UTILITIES
LPG Gas 1 500 71.43
TOTAL 71.43
 RAW MATERIALS (INDIRECT)
INDIRECT RAW QUANTITY UNIT PRICE TOTAL COST

MATERIALS (7 DAYS)
Plastic Cups 1pack (20pieces) Php30 Php210
Plastic Spoons 1pack (20 pieces) 30 210
Gloves 1pack(100pieces) 200 200
Apron 5 pieces 60 300
Hairnet 5 pieces 10 50
TOTAL Php132 Php970

TOTAL PROJECT
COST Php6,533 Php11,950.02
 SOURCE OF FINANCING
Businesses always seek sources of funding in order to grow and

expand the business. Funding, also called financing, represents an
act of contributing resources to finance a program, project, or a need.
Raising start-up capital is a critical component of growing your own
company as an entrepreneur. It might be challenging for you as an
entrepreneur to find the amount of funding you need as a startup, but
there are many ways. Your ability to secure funding is determined by
your dedication and creativity.
Pumpkiss Delicacies Company will use the equity distribution

since its business type is a corporation. In an equity distribution, the
more people who invest time and money into the venture, the more
you might have to divide the equity up and give it to the people who
support you.
The source of funding of Pumpkiss Delicacies Company is coming

from the primary shareholders, namely:
Galos, Shareea Malou Miake, Siahanedar
Jaraula, Glaiza Mae Noriega, Dianne
Layos, Mia Rose Plonteras, Junavylla Fatima
Lonzaga, Karynn Dione Rapirap, Carl Owen
Magluyan, Kristine Salvino, Joseph Ray
Mancinades, Johnloyd Subang, Marian Angelli
Macaya, Rhelyn Tomada, Fairy Lyn
The beginning capital of the business is P12,000. Each
shareholder must equally split the capital and contribute P857.14
individually to make up the beginning capital of the business.
● SALES FORECAST
This part of Chapter V indicates the expected demand that the

company will possibly gain from 1st to 5th year of operation.
QUESTION NO.7 (From the Survey Questionnaire)
Are you willing to buy Sweet Pumpkin Ice Cream?
YES- 93% ; NO- 7% TOTAL RESPONDENTS- 100
PRODUCT COMPETITORS- 10
 SOLUTION
Expected Demand= 10,000/10 x 93% 1 gallon of Ice Cream
= 930 daily demands =20 plastic cups
Product Yields= 930 daily demands/20cups 1 gallon= Php500.00
= 47 sets (approximately 2 gallons of ice cream)
Table 5.2: Pumpkiss Delicacies’ Yearly Sales Forecast
1ST YEAR 2ND YEAR 3RD YEAR 4TH YEAR 5TH YEAR
FORECAS (NO (10% (15% (20% (25%
T INCREASE INCREASE INCREASE INCREASE INCREASE)
) ) ) )
47x10% 51.7x15% 59.7x20% 71.7x25%
DAILY 47 sets =51.7 =59.7 =71.7 =89.7
47x7 329x10% 362x15% 416.3x20% 499.6x25%
WEEKLY =329 =362 =416.3 =499.6 =624.6
47x30 1410x10% 1551x15% 1784x20% 2141x25%
MONTHLY =1,410 =1,551 =1,784 =2,141 =2,676.25
47x365 17155x10 18871x15 21702x20 26042.4x25
YEARLY =17,155 % % % %
=18,871 =21,702 =26,042.4 =32,553
 FINANCIAL ASSUMPTION
This part focuses on the financial assumptions of the business that

indicates the presumed transactions for the Monthly, Yearly and the
5th year of operation.
MONTHLY STATEMENT
(COST OF GOODS MANUFACTURED)
 From the start of operation, Pumpkiss Delicacies will not

acquire any purchase discounts and Purchase Returns and
Allowances.
 50 pesos for Transportation-in will be allocated for the first
month
 The company purchased P5,305.3 of direct raw materials
 Indirect Materials amounted P3,880 for the month
 No Raw Materials Inventory-end
 The total Manufacturing overhead of the company is P3,941.42.
That includes P3,880 for the Indirect Materials, and P51.42 for
Machineries’ Depreciation Expense using straight line method.
 The company will not have Work In Process-end.
(COST OF GOODS SOLD)
 No Finished Goods Inventory-end
(STATEMENT OF COMPREHENSIVE INCOME)
 The sales assumption every month will be P35,250 from the

47 daily sets of product multiplied by 30 days of operation
and multiplied again from the selling price of P25.
 For the first month of operation, the stall accumulated P16,
P550 for Advertising Expense, P285.72 for utilities expense,
P689 for operating supplies and Pre-operating expense of
P800. A total of P2,340.71 for operating expenses.
(CASH FLOW STATEMENT)
 Net Cash received from customers is P31,725 with a balance

of 10% on account.
 Pumpkiss Delicacies’ total cash outflow is P2,545.42. That
includes P3,880 for Manufacturing overhead, P689 for
operating supplies, P285.71 for the month’s utility expense,
P550 for the advertising expense, Pre-operating expense of
P800
 The company acquired a total of P8,200 for equipment
 Acquisition of stall is P1,000
 Total goods purchased is P21,271.20
(STATEMENT OF FINANCIAL POSITION)
 For the first month of operation, the company will have a

total of P3,525 accounts receivable from the total sales.
 There’s no Inventory end for raw materials and finished
goods.
 Office supplies on hand is P689
 No liabilities incurred.
 The P8,200 worth of equipment will accumulate a
depreciation expense of P51.42 and the stall will accumulate
a depreciation of P16 for the month.
 YEARLY STATEMENT
 Raw materials Inventory Beginning increased to 20% for year

2023, 30% and 40% for the 2 consecutive years.
 Raw Materials Purchases increased to 5% consecutively.
 Incurred purchase discount of 10% for the year 2022 and
increased to 5% for the following years.
 Transportation-in increased to 5% consecutively.
 Raw materials inventory-end for 2022 is P250 and increased
to 20%, 30%, 40% consecutively.
 Indirect Materials increased to 10% for the following years.
 Depreciation expense for machineries didn’t increase.
Remained P617.04 yearly
 Incurred miscellaneous expense for the year 2022
amounting P400 and increased to 3% for the following years.
 Work in-process for 2022 is P250 and decreased to 5% for
the following years.
 Finished goods inventory-end is P500 and increased to 10%,

20%, 30% and 40% for 4 consecutive years.
 Sales assumption for the year is P428,875.

 The company incurred P9,600 for Pre-operating expense,
P192 for depreciation-stall, P8,268 for operating supplies
that will have a 10% increase every year, P3,429 for utility
expense that will have a 10% increase every year, P6600 for
advertising that will increase 10% every year and less 30%
on income tax for the year.
 The cash balance from the beginning of the period is

P12,000
 Net cash received from customers is P428,875 for the year.
 Acquisition of equipment totaled to P8,200
 Acquisition of stall is P1,000
 No remaining accounts receivable for the year
5 YEAR STATEMENT
 There’s a 40% increase on Raw materials inventory

beginning
 There’s a 5% increase on raw materials purchases.
 Incurred a 5% purchase discount.
 There’s a 5% increase for transportation-in
 Raw materials inventory-end increased to 40%
 Indirect Materials increased to 10%
 Depreciation expense remains P617.04
 Incurred 3% increase on miscellaneous expense
 Work-in process end decreased to 5%
 Finished goods inventory-end is 40%.
 There’s a 25% increase on sales.

 The company incurred P9,600 for Pre-operating expense,
P192 for depreciation-stall, Operating supplies that have a
10% increase, utility expense that have a 10% increase,
advertising that increase 10% and less 30% on income tax
for the year.
 There’s a 9.95% increase for manufacturing overhead
 There’s a 25% increase cash received from customers.
 The company will no longer have accounts receivable.
MONTHLY STATEMENTS
 Projected Statement of Cost of Goods Manufactured
 Projected Statement of Cost of Goods Sold
 Projected Statement of Financial Performance
 Projected Statement of Changes in Owner’s Equity
 Projected Cash Flow Statement
 Projected Statement of Financial Position
5-YEAR STATEMENTS
 Statement of Cost of Goods Manufactured
 Projected Statement of Cost of Goods Sold
 Projected Statement of Changes in Owner’s Equity
 Projected Cash Flow Statement
FINANCIAL ANALYSIS
RATIO ANALYSIS
 RETURN ON SALES
Table 5.3: Pumpkiss Delicacies’ Five-Year Return on Sales
RETURN
YEAR OPERATING SALES ON
PROFIT SALES
2021 99,404.56 428,875 23.18
2022 132,642.06 471,775 28.12
2023 182,353.49 542,550 33.61
2024 268,954.45 651,060 41.31
2025 408,411.93 813,825 50.18
 EQUITY RATIO
Table 5.4: Pumpkiss Delicacies’ Five-Year Equity Ratio
YEAR OWNER’S TOTAL ASSETS EQUITY RATIO

EQUITY
2021 81,583.19 81,583.19 100
2022 174,432.63 174,432.63 100
2023 302,080.08 302,080.08 100
2024 490,348.19 490,348.19 100
2025 776,236.54 776,236.54 100
 OPERATING MARGIN
Table 5.5: Pumpkiss Delicacies’ Five-Year Operating Margin
YEAR OPERATING NET SALES OPERATING

PROFIT MARGIN
2021 99,404.56 428,875.00 23.18
2022 132,642.06 471,775.00 28.12
2023 182,353.49 542,550.00 33.61
2024 268,954.45 651,060.00 41.31
2025 408,411.93 813,825.00 50.18
 RETURN ON INVESTMENT
Table 5.6: Pumpkiss Delicacies’ Five-Year Return on Investment
YEAR NET INCOME INITIAL RETURN ON

INVESTMENT INVESTMENT
2021 69,583.19 12,000 5.80
2022 92,849.44 81,583.19 1.14
2023 127,647.44 174,432.63 0.73
2024 188,268.12 302,080.08 0.62
2025 285,888.35 490,348.19 0.58
 GROSS PROFIT MARGIN
Table 5.7: Pumpkiss Delicacies’ Five-Year Gross Profit Margin
YEAR SALES COST OF GOODS GROSS PROFIT

SOLDS MARGIN
2021 428,875.00 301,381.44 1.42
2022 471,775.00 318,622.24 1.48
2023 542,550.00 337,481.14 1.61
2024 651,060.00 356,984.24 1.82
2025 813,825.00 377,664.44 2.15
 ANALYSIS
Table 5.3 presents the Five-Year return on sales of the

business. According to the data, the return on sales increases
every year from 23.2% for the year 2021, 28.1% for 2022,
33.6% for 2023, 41.3% for 2024 and 50.2% for 2025. This a
gain for Pumpkiss Delicacies since they can keep enough
amount from their sales profit for the next 5 years of operation.
In table 5.4, it presents the equity ratio of the business. As

stated in the website named CorporatefinanceInstitute.com.
Equity ratios that are 50% or below is considered leverage
companies and 50% above is considered conservative.
Considering the data from table 4, the company’s equity ratio is
100% which means the business is considered conservative as
they own more funding from equity rather than debt.
Table 5.5 presents the operating margin of the business. The

data indicates that the operating is increasing throughout 5
years of operation. This result means that Pumpkiss Delicacies
is earning well enough money from their business operations in
order to pay all the associated costs involved in maintaining the
profitability of the business. The higher the margin, the higher
the business gains.
Base from table 5.6 and 5.7, it shows that the company
incurred a low Return on Investment (ROI) and Gross Profit
Margin. Knowing the business is just a start-up and the
shareholders are still students, it is understandable that they
could not afford such amount at the moment for investment.
But, if they could’ve stated that the equipment such as freezer
is from their personal belonging, the business could’ve avoided
a low return on their investment.
 RECOMMENDATION
Pumpkiss Delicacies is a company that primarily sells Ice

Creams made from exclusively fresh pumpkin vegetables. The
business is highly concerned with the community’s health
especially during this pandemic which made them decide to sell
this health-friendly product.
Everyone desires to be strong and healthy that is why,

choosing their food intake is a big factor that contributes to a
person’s overall health. This desire can be obtained through
patronizing Pumpkiss Delicacies’ Sweet Pumpkin Ice Cream
that contains a lot of health benefits. The following are just few
examples of the benefits it offers:
 Pumpkins can prevent eye diseases

 It controls diabetes
 Promotes heart health
 Improves sleep
 Fights Cancer
 Treats Cold
 Very rich in carotenoids which keeps your body strong
and healthy
Considering all these health benefits a product can offer

the whole community, Pumpkiss Delicacies would like to
recommend their business plan to those health-conscious
consumers and other food businesses that might somehow be
able to become Pumpkiss Delicacies’ partner in the industry.
Together, let us
 CONCLUSION
Pumpkiss Delicacies’ Business plan aims to discuss the

nature of their business and the set of actions the team will
execute in running the business effectively.
This paper highlights the key strengths, opportunities, the

vision, mission and goals of Pumpkiss Delicacies. The company
envisions to be one of the most distinguished Ice Cream
Company in the Philippines and beyond, and will earn the
lifetime loyalty of customers by consistently offering them a
delectable, unique, and irresistible Ice Cream. Most importantly
they stated that their goal is to offer the community a healthy
Ice Cream product that has most unique taste.
In order for Pumpkiss Delicacies fulfill its underlying

goals, they decided to utilize equity distribution as a source to
fund their capital since its business type is a corporation. Their
beginning capital is P12,000 wherein each shareholders
contribute P857.14. As a matter of fact, Pumpkiss Delicacies is
just a start-up business that is established last February 21
and they began their operation in the 1st of March. With regards
to this, it is understandable that they will begin with a small
amount of capital since the business is operated by students.
APPENDICES
● SURVEY QUESTIONNAIRE
1. What is your age?
a. 12 years old and below
b. 12years old-17 years old
c. 18 years old and above
2. Where do you usually buy an ice cream?
a. Convenience store
b. Sari-sari store
c. Online
d. Mall
3. What ice cream flavor you like the most?
a. Chocolate
b. Mango
c. Ube
Others please specify:
4. Are you willing to try a new flavor of ice cream?
a. Yes
b. No
5. How much are you willing to spend for a cup of ice cream?
a. 5-10 pesos
b. 10-15 pesos
c. 20-25 pesos
6. Do you have any allergies from pumpkins?
a. Yes
b. No
7. Are you willing to buy or Sweet Pumpkin Ice cream?
a. Yes
b. No
If no: why and how can we persuade you to buy our product?
__________
8. Will this be your first time to taste an ice cream made from a
pumpkin?
a. Yes
b. No
9. What time do you usually buy an ice cream?
a. During occasions
b. at 12-2pm
c. at 3-5 o'clock in the afternoon
Others please specify:
10. Are you willing to recommend our product to your friends?
a. Yes
b. No
GOOGLE FORM LINK :
https://docs.google.com/forms/d/1xnQ5Ii-
kQMPxjVnZ0KhuxUsbDVH49qe-d8ZFbqh5sYA/edit?usp=drive_web
 TALLY SHEET OF THE RESULTS
 DEMOGRAPHICS
GENDER TALLY TOTAL

Female IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII- 70
IIIII-IIIII-IIIII-IIIII-IIIII
Male IIIII-IIIII-IIIII-IIIII-IIIII-IIII 29
Prefer not to say I 1
100
AGE TALLY TOTAL

12yrs and below 0 0
13-17years old IIIII-IIIII-IIIII-IIIII-II 22
18years and IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII- 78
above IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-III
100
RESULTS OF SURVEY FROM SELECTED RESIDENTS
OF BRGY.BUGO CAGAYAN DE ORO CITY
QUESTION: Where do you usually buy an ice cream?
TALLY TOTAL
Convenience IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII- 68
Store IIIII-IIIII-IIIII-IIIII-III
Sari-Sari Store IIIII-IIIII-IIIII-III 18
Online I 1
Mall IIIII-IIIII-IIII 13
100
Question: What ice cream flavor do you like the most?
TALLY TOTAL
Chocolate IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII- 63
IIIII-IIIII-IIIII-III
Mango IIIII-IIIII 10
Ube IIIII-III 8
Cookies and IIIII-IIIII-IIIII 15
Cream
Vanilla II 2
Coffee Crumble I 1
Strawberry I 1
100
Question: Are you willing to try a new flavor of ice cream?
TALLY TOTAL
Yes IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII- 93
IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-
III
No IIIII-II 7
100
Question: How much are you willing to spend for a cup of ice cream?
TALLY TOTAL
5-10 pesos IIIII-IIIII-IIIII-IIIII 20
10-15 pesos IIIII-IIIII-IIIII-IIIII-IIIII-II 27
20-25 pesos IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII- 53
IIIII-III
100
Question: Do you have any allergies from pumpkins?
TALLY TOTAL
Yes II 2
No IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII- 98
IIIII-III
100
Question: Are you willing to buy our Sweet Pumpkin Ice Cream?
TALLY TOTAL
III
No IIIII-II 7
100
Question: Will this be your first time to taste an ice cream made from a
pumpkin?
TALLY TOTAL
No IIIII-IIIII 10
100
Question: What time do you usually buy an ice cream?
TALLY TOTAL
During IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-III 33
Occasions
12-2pm IIIII-IIIII-IIII 14
3-5pm IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-IIII 44
Anytime I crave IIIII-I 6
When there is II 2
enough money
Break time I 1
100
Question: Are you willing to recommend our product to your friends?
TALLY TOTAL
IIIII-II
No III 3
100
II. TABULAR PRESENTATION OF THE RESULTS:
Table 1.1 : Indicates the usual places in which the male and female
respondents of Brgy.Bugo buy an ice cream.
PLACES MALE FEMALE PREFER FREQUE PERCENTA
NOT TO NCY GE
SAY
Convenience 21 47 0 68 68%
Store
Sari-sari Store 1 16 1 18 18%
Online 1 0 0 1 1%
Mall 6 7 0 13 13%
TOTAL 29 70 1 100 100%
Table 1.2 : Indicates the most preferred ice cream flavor of the male
and female respondents in Brgy.Bugo.
FLAVORS MALE FEMALE PREFER FREQUENCY PERCENTAGE

NOT TO
SAY
Chocolate 15 48 0 63 63%
Mango 4 6 0 10 10%
Ube 5 3 0 8 8%
Cookies 4 11 0 15 15%
and Cream
Vanilla 1 1 0 2 2%
Coffee 0 0 1 1 1%
Crumble
Strawberry 0 1 0 1 1%
TOTAL 29 70 1 100 100%
Table 1.3 : Indicates the willingness of the male and female
respondents of Brgy.Bugo to try a new flavor of ice cream.
WILLING MALE FEMALE PREFER FRE PER-
-NESS NOT TO -QUENCY CENTAGE
SAY
Willing to try 25 67 1 93 93%
Not willing 4 3 0 7 7%
TOTAL 29 70 1 100 100%
Table 1.4 : Indicates the preferred amount of money that the male
and female respondents of Brgy.Bugo willing to spend for a cup of
ice cream.
AMOUNT MALE FEMALE PREFER FRE- PER-

(PESOS) NOT TO QUENCY CENTAGE
SAY
5-10 pesos 5 15 0 20 20%
10-15 pesos 7 19 1 27 27%
20-25 pesos 17 36 0 53 53%
TOTAL 29 70 1 100 100%
Table 1.5 : Indicates the number of male and female respondents of

Brgy.Bugo who doesn’t have/have allergies from pumpkins.
ALLERGY MALE FEMALE PREFER FRE- PER-

NOT TO QUENCY CENTAGE
SAY
Allergic to 1 1 0 2 2%
Pumpkins
Not allergic 28 69 1 98 98%
TOTAL 29 70 1 100 100%
Table 1.6 : Indicates the willingness of male and female respondents
in Brgy.Bugo in buying Sweet Pumpkin Ice Cream.
WILLING- MALE FEMALE PREFER FRE- PER-

NESS NOT TO QUENCY CENTAGE
SAY
Willing to 24 68 1 93 93%
buy
Not willing to 5 2 0 7 7%
buy
TOTAL 29 70 1 100 100%
Table 1.7 : Indicates the number of male and female respondents of

Brgy.Bugo who have tasted/haven’t tasted a pumpkin flavored ice
cream.
HOW OFTEN MALE FEMALE PREFER FRE- PER-

SAY
First time to 25 64 1 90 90%
taste
Already tried 4 6 0 10 10%
the flavor
TOTAL 29 70 1 100 100%
Table 1.8 :Indicates the time in which the male and female
respondents of Brgy.Bugo usually buy an ice cream.
TIME MALE FEMALE PREFER FRE- PER-

SAY
During 12 20 1 33 33%
occasions
12-2pm 5 9 0 14 14%
3-5pm 9 35 0 44 44%
Anytime they 3 3 0 6 6%
crave
If money is 0 2 0 2 2%
enough
Break time 0 1 0 1 1%
TOTAL 29 70 1 100 100%
Table 1.9 : Indicates the willingness of male and female respondents

of Brgy.Bugo in recommending our Sweet Pumpkin Ice Cream to
their friends.
WILLING- MALE FEMALE PREFER FRE- PER-

NESS NOT TO QUENCY CENTAGE
SAY
Willing to 29 67 1 97 97%
Recommend
Not willing 0 3 3 3%
TOTAL 29 70 1 100 100%
 INDIVIDUAL RESUME
FAIRY LYN SANCEBUTCHE TOMADA

Zone 5, Bugo Cagayan de Oro City
tomadalyn@gmail.com
09674570119
CAREER OBJECTIVE:
To be hired as an operations manager that will inspire me to utilize my
expertise in boosting productivity and performance in the workplace and
be able to apply my organizational skills and knowledge of standard
operational procedures in order to achieve company goals.
PERSONAL DATA:
Address: Zone 5, Bugo Cagayan de Oro City
Permanent Address: Zone 5, Bugo Cagayan de Oro City
Date of Birth: September 13, 2002
Height: 5’3”
Civil Status: Single
Age: 18
EDUCATIONAL ATTAINMENT:
● ELEMENTARY EDUCATION- Graduated elementary from batch
2014-2015 with honors at Bugo Central School Cagayan de Oro

City
● JUNIOR HIGHSCHOOL GRADUATE- A graduate of Junior
Highschool from batch 2018-2019 at Bugo National Highschool

attaining 5th rank from the honor’s list and an awardee for Best in
Food and Beverage Services.
WORK EXPERIENCE: (IF none, don’t include it anymore)
● Over-all Manager at MonGenial Events Services- March 2021
ACHIEVEMENTS AND AWARDS:
● Best Anchor in Radio Broadcasting, 2016
● With Honors (Rank 5) – Bugo National High School, 2018-2019
● Best In Food and Beverage Services- Bugo National
HighSchool,2018
● Best in News Writing, 2018
● Disenyo Model, Barangay Bugo, 2018
● 3rd place in Spoken Poetry, PHINMA Cagayan de Oro College, 2019
● 3rd place COVID-19 Quaranshoot, Barangay Bugo, 2019
● With High Honors, PHINMA Cagayan de Oro College, 2019-2020
TRAININGS, SEMINARS and ORGANIZATION:
● Journalism Seminar, 2016-2017
● Lusog Isip Ng Kabataan(LINK)- Philippine Mental Health
Association, 2018-2019
● “Maintaining your Mental Health During the COVID-19 Pandemic”
-Youth Engagement for Global Action, August 2020
SKILLS
Leadership Skills- Participant at Youth Engagement for Global Action
Communication Skills- Public speaking, Event Hosting
Decision Making Skills- Creativity, Time Management, Problem Solving
CHARACTER REFERENCE:
NAME COMPANY/POSITION CONTACT Nos.
Mr. Albert Alegado, Jr. PHINMA COC/ABM Teacher 09362730100
GLAIZA MAE AMOY JARAULA

Zone 6, Bugo Cagayan de Oro City
Jaraulaglai24@gmail.com
09069294003
CAREER OBJECTIVE:
To seek a successful job that will help me develop professionally. I have good
communication skills to build multinational consumer strategies with thought
leadership and competence, as well as outstanding interpersonal, oral and written
communication, and presentation skills, as well as the ability to work well both
individually and collaboratively.
PERSONAL DATA:
Address: Zone 6, Bugo Cagayan de Oro City
Permanent Address: Zone 6, Bugo Cagayan de Oro City
Date of Birth: May 24, 2002
Height: 4’10
Age: 18
● ELEMENTARY EDUCATION- Graduated elementary with honors
at Bugo Central School Cagayan de Oro City, batch 2014-2015
● JUNIOR HIGHSCHOOL GRADUATE- Graduated Junior
Highschool with honors at Bugo National Highschool, batch 2018-

2019
● Secretary at MonGenial Events Services- March 2021
ACHEIVEMENTS AND AWARDS:
● Tagisan ng Talino Champion, 2015
● With Honors, Bugo Central School, 2014-2015
● Best in Copyreading and Headline writing, 2016
● With Honors, Bugo National High School, 2018-2019
● With Honors, PHINMA Cagayan de Oro College, 2019-2020
● Journalism Seminar, 2014-2015
● Division Seminar-Workshop on Campus Journalism, 2016
SKILLS
Artistic Creativity Skills
Creative Problem-Solving Skills
Decision Making Skills
Mr. Reynen Baclayo STEAG/Plant Manager 09177731790
SIAHANEDAR DAMITAN MIAKE

Purok – 1, Balubal Cagayan de Oro City
sianemiake94@gmail.com
09563294723
CAREER OBJECTIVE:
To be employed in a variety of corporate and business environments
where I can put my skills and abilities to good use, reach my full
potential, and contribute significantly to the corporation.
PERSONAL DATA:
Address: Purok – 1, Balubal Cagayan de Oro City
Permanent Address: Purok – 1, Balubal Cagayan de Oro City
Date of Birth: August 13, 1999
Height: 5’1
Age: 21
● ELEMENTARY EDUCATION - Graduated elementary from batch
2011-2012 with honors at Balubal Elementary School, Cagayan

de Oro City.
● JUNIOR HIGHSCHOOL GRADUATE - A graduate of Junior High
School from batch 2017-2018 at Alae National High School, Alae

Manolo Fortich Bukidnon.
● SENIOR HIGH SCHOOL – A current grad-waiting student of
PHINMA – Cagayan de Oro College batch 2020 – 2021.
● N/A
● With Honor from Grade 1 to Grade 6 (Balubal Elementary School)
● First Runner-Up of Miss (Bb.) Balubal 2016
● Grade 7 SSG Representative
● Public Speaking and Debate Organization 2019-2020 officer
(PHINMA COC PUERTO CAMPUS)
SKILLS
Language Skills- Proficient in Cebuano (Bisaya), Tagalog, and English
Language
Communication Skills- Public speaking
Mr. Albert Alegado, Jr. PHINMA COC/ABM Teacher 09362730100
KARYNN DIONE B. LONZAGA
Phase 6 Tabucnai, Baloy Tablon, Cagayan de Oro City
karynndionelonzaga@gmail.com
09483887714
CAREER OBJECTIVE:
To obtain an executive assistant position where I can effectively used my
personal skills and being qualified to support my career in the field of
marketing.
PERSONAL DATA:
Address: Phase 6 Tabucnai, Baloy Tablon, Cagayan de Oro City
Permanent Address: Phase 6 Tabucnai, Baloy Tablon, Cagayan de Oro
City
Date of Birth: December 22, 2001
Height: 5’1’
Age: 19
● ELEMENTARY EDUCATION- Graduated at Malinao Baptist
Christian School, province of Banisilan North Cotabato, school

year 2014-2015 as a Salutatorian.
● JUNIOR HIGHSCHOOL GRADUATE- Graduated at La Purisima
Highschool in Wao Lanao Del Sur, school year 2018 – 2019.
● 3rd place among 12 school participants on Math contest, 2013
● Overall Champion at Chess Board indoor game since 2015-2019 at
La Purisima Highschool.
● 3rd place on the Linguistic club event, singing competition at La
Purisima Highschool, 2015.
● 5th place among 24 school participants of BUACS in Malaybalay in
Sports Writing, 2017.
● Journalism Seminar, 2017 - 2018
● Youth Camp Seminar at Malaybalay, 2019.
SKILLS
Time Management Skills
Problem Solving Skills
Mr. Albert Alegado, Jr. PHINMA COC/ABM Teacher (CPA)
09362730100
PLONTERAS, JUNAVYLLA FATIMA C.
Agusan, Cagayan de Oro City
junavyllafcp@gmail.com
09554908753
CAREER OBJECTIVE:
Committed worker aiming to help accomplish the company objectives
and assume on greater liability as fast as could really be expected.
Looking to use gained academic knowledge and work insight to effectively
fill your open office position.
PERSONAL DATA:
Address: Upper Zone 3 Agusan, Cagayan de Oro City
Permanent Address: Upper Zone 3 Agusan, Cagayan de Oro City
Date of Birth: May 13,2003
Height: 5’5”
Age: 17
 SECONDARY- High School completer in Agusan National High
School
SKILLS
 Capable in English language.
 Proficient and has a strong work ethic.
 Good listener.
NAME COMPANY/POSITION CONTACT
Nos.
 Leizel S. Aquino Magsaysay Elementary School- Teacher 09161521007
RHELYN V. MACAYA
Zone 5, Puerto, Cagayan de Oro City
Macayarhelyn18@gmail.com
09069424901
CAREER OBJECTIVE:
To be a responsible employer that expose my skill and knowledge that
can help the company more successful.
PERSONAL DATA:
Address: Zone 5 Puerto, Cagayan de Oro City
Permanent Address: Zone 5 Puerto, Cagayan de Oro City
Date of Birth: February 08, 2002
Height: 5’3”
Age: 18
 PRIMARY- 2014-2015 Graduated at Puerto Elementary School
 SCONDARY JUNIOR HIGH- Puerto High School
 SCOUNDARY SENIOR HIGH- Accountancy Business and
Management at PHINMA Cagayan De College
ACHIEVEMENTS AND AWARD:

 Best Actor in MAPEH 2018
 Miss Healthy Hair in nutrition month 2019
 Fist Place Miss UN in Puerto National high school 2018
SKILLS
Language and level: proficient in Tagolog and Bisaya
Computer literacy: MS Words and MS power point
Leadership: I can be a group leader in a small group
● Jhedlar C. Anaya PHINMA COC- Administrator 0953301869
Magluyan, Kristine
Tablon
Upper baloy,Purok 11, Cagayan de Oro City
kristineaman94@gmail.com
09674576129
CAREER OBJECTIVE:
. To make use of my interpersonal skills to achieve goals of a company
that focuses on customer satisfaction and customer experience.
PERSONAL DATA:
Address: Upper baloy,Purok 11, Tablon, Cagayan de Oro City

Permanent Address: Upper baloy,Purok 11, Tablon, Cagayan de Oro City
Date of Birth: 0ctober 3, 2000
Height: 5’1”
Age: 20
EDUCATIONAL ATTAINMENT: EDUACTION at PHINMA - Cagayan de

Oro College
WORK EXPERIENCE
Calenderia (june-july 2018)
Bread Packer (june-july 2019)
Honor (grade 6)
Honor (grade 8)
Honor (grade 9)
AG Church : PRESENTS
SKILLS
DANCE , SINGGING , VICE PRESIDENT AT CHURCH
Backery shop none
Jack & Cob none
TOMIMBANG, LOVELY VANESSA
Zone 3, Cugman Cagayan de Oro
subangmarianne@gmail.com
09269051645
CAREER OBJECTIVE
To fully utilize my training and skills, making a significant
contribution to the development and success of the company.
PERSONAL DATA:
Address: Zone 10, Cugman, Cagayan de Oro City
Permanent Address: Zone 10, Cugman, Cagayan de Oro City
Date of Birth: July 16,2002
Height: 5’2”
Age: 18
● Accountancy Business Management (ABM)- Plain in PHINMA
COC.

Jejors Company Corporation -Office Staff. Year 2020
● N/A
● N/A
SKILLS
Language and Level: Proficient in English, Tagalog and Bisaya
Language.
Computer Literacy: MS Words, MS Excels and MS PowerPoint.
Leadership: Youth Organization Officer
● Wendelyn Escobia Brgy. Captain
● Miller Cagatin Brgy. Counselor
RAPIRAP,CARL OWEN S.
Villanueva Mis. Or.
Zone 1 katipunan, Villanueva Mis. Or.
Carlrapirap94@gmail.com
09058856503
CAREER OBJECTIVE:
. To make use of my interpersonal skills to achieve goals.
PERSONAL DATA:
Address: Zone 1 katipunan, Villanueva Misamis Oriental

Permanent Address: Zone 1 katipunan, Villanueva Mis. Or.
Date of Birth: January 14, 2002
Height: 5’5”
Age: 19
EDUACTION at PHINMA - Cagayan de Oro College
WORK EXPERIENCE
Bike repairshop (march-april 2020)
Honor (grade 8)
Honor (grade 9)
Honor (grade 10)
WORKS : PRESENTS
SKILLS
Dance, basketball player, cyclist
BST HARDWARE MECHANIC none
none
JOSEPH RAY E. SALVINO
Zone 6, Bugo, Cagayan de Oro City
jusipraysalvino@gmail.com
0967-457-6158
CAREER OBJECTIVE:
To make use of my interpersonal skills to achieve goals of a company
PERSONAL DATA:
Address: Zone 6, Bugo, Cagayan de Oro City
Permanent Address: Zone 6, Bugo, Cagayan de Oro City
Date of Birth: December 11, 2002
Height: 5'6
Age: 18
● ELEMENTARY EDUCATION- Graduated at Suntingon Elementary
School
● JUNIOR HIGH SCHOOL GRADUATE- Graduated at Bugo National
High School
● With Honors
● 3rd placer MATH STAR-AWARDS
● Theater Awardee
● Theatre Club
● Running as SSG Secretary
SKILLS
Leadership Skills
Cooking Skills
Acting Skills
Drawing/ Painting/ Skills
Mr. Albert Alegado, Jr. PHINMA COC/ABM Teacher (CPA)
09362730100
Jhonloyd O. Mancinades
Tagoloan zone 4 poblacion
Mancinadesjhonloyd1@gmail.com 09674575966
CAREER OBJECTIVE
To solve problems in a creative and
effective manner in a challenging
position.
PERSONAL DATA:
Address: Tagoloan zone 4
poblacion Permanent Address:
Tagoloan zone 4 poblacion
Date of Birth: June 2, 2002
Height: 5’5”
Civil
Status
:
Single
Age:18
Accountancy Business Management (ABM)- Plain in PHINMA COC.

Labor in construction (2021)

● N/A
● N/A
SKILLS
Language and Level: Proficient in Tagalog and Bisaya Language.
Computer Literacy: MS Words and MS PowerPoint.
Leadership: N/A
NAME COMPANY/POSITION CONTACT
Nos.
● Anacleto clamosa Brgy. Captain
JANREEL DIANNE A. NORIEGA
Phase2 Block 26 Lot16,Villa Trinitas

Subdivision Bugo,Cagayan de Oro City
Diannenoriega2002@gmail.com
09066109556
CAREER OBJECTIVE
To use my skills in the best possible way for achieving the

company’s goals.
PERSONAL DATA:
Address: Phase2 Block26 Lot16, Villa Trinitas Subdivision Bugo,

Cagayan de Oro City
Permanent Address: Phase2 Block26 Lot16, Bugo Trinitas Subdivision

Bugo Cagayan de Oro City
Date of Birth: September 29, 2002
Height: 5’4”
Age: 18
● Accountancy Business Management (ABM)- Plain in PHINMA
COC.
Part time Secretary (July-December 2020)
● Honor (G7,G8,G9)
● N/A
SKILLS
Language and Level: Proficient in English, Tagalog and Bisaya
Language.
Computer Literacy: MS Words, MS Excels and MS PowerPoint.
Leadership: N/A
NAME COMPANY/POSITION
CONTACT Nos.
● N/A N/A
● N/A N/A
Mia Rose C Layos
Purok 7,Balacanas Villanueva Misamis Oriental
Miyanglayos02@gmail.com
09650551245
CAREER OBJECTIVE:
To be able to expose myself in active working environment that requires my
productivity, leadership skills and to contribute new idea and

implementations in
the company.
PERSONAL DATA:
Address: Purok 7 Balacanas Villanueva Misamis Oriental
Permanent Address: Purok 7, Balacanas Villanueva Misamis Oriental
Date of Birth: January 24, 2002
Height: 5’6
Age: 19
● ELEMENTARY EDUCATION – Graduated elementary from batch 2014-
2015 at Balacanas Elementary School attaining 5 th rank from the honor
list and awardee of Best in Art
● HIGH SCHOOL EDUCATION – Graduated high school from Batch 2018-
2019 at Tambobong Balacanas National High School Attaining 5 th rank
from the honor list and awardee of journalism award
WORK EXPERIENCE
Usherette of a Ground Breaking Ceremony of Hospital in Villanueva –
February 19,2021
● With honor (5 th rank) Balacanas Elementary School and Tambobong
Balacanas National High School
● Best in Art – Balacanas Elementary School 2015
● Journalism Awardee – Tambobong Balacanas National High School 2019
● A Happy Mis Or. Awardee – 2019
● 2 nd place in Spelling Bee – TBNHS 2018
● 2 nd place in dish gardening – Vicente N. Chaves Memorial Central School
2014
● 2 nd place in Poster Making – TBNHS 2017
● 1st runner up in Miss. TBNHS – Balacanas 2018
● Crown as Miss. Balacanas 2019 – Balacanas 2019
● 5 th place in Bb. Villanueva 2020 – Villanueva Misamis Oriental 2020
● 2018 DIVISION SCHOOL PRESS CONFERENCE – August 22-24, 2018
at Manticao Central School Manticao, Misamis Oriental
● 20hours of Advance Computer Literacy Training – May 14, 2016 by
College of Industrial and Information Technology, Mindanao University of
Science and Technology
● Happy Mis. Or Leadership Training – Baliwagan Misamis Oriental 2016
SKILLS
Responsible
Time management
Critical thinking
Artistic
Attention to detail
Computer Literacy: MS Words, MS Excels and MS PowerPoint, MS

publication
Leadership: Participant at Happy Mis. Or
NAME COMPANY/POSITION
CONTACT Nos.
● Albert Alegado Jr. PHINMA-COC/ABM Teacher
09362730100
SHAREEA MALOU A. GALOS
Zone 1 Estakahan, Agusan, Cagayan de Oro City
shareagalos@gmail.com
09971461484
CAREER OBJECTIVE:
To make use of my interpersonal skills to achieve goals of a company
PERSONAL DATA:
Address: Zone 1 Estakahan, Agusan, Cagayan de Oro City
Permanent Address: Zone 1 Estakahan, Agusan, Cagayan de Oro City
Date of Birth: February 12, 2003
Height: 5’3”
Age: 18
● SECONDARY- High School completer in Agusan National High
School
SKILLS
 Proficient in English language.
 Skilled in computer literacy.
 Can lead a group of people.
● Jhedlar C. Anaya PHINMA COC- Administrator 0953301869

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PUMPKISS DELICACIES

Gerlie Jane C.Torre/ Alberto P. Alegado Jr.

A Faculty of Senior High School Department

PHINMA-Cagayan de Oro College

ABM 009/Business Simulation Enterprise

Galos, Shareea Malou Magluyan, Kristine Rapirap, Carl Owen

Jaraula, Glaiza Mae Mancinades, Johnloyd Salvino, Joseph Ray

Layos, Mia Rose Miake, Siahanedar Subang, Marian Angelli

Lonzaga, Karynn Dione Noreiga, Dianne Agapay Tomada, Fairy Lyn

Macaya, Rhelyn Plonteras, Junavylla Fatima

Date: April 23, 2021

In partial fulfillment of the requirements for the strand: Accountancy,

1. Galos, Shareea Malou 8. Miake, Siahanedar

“The secret of getting ahead is getting started.” – Mark Twain.

To our families, for supporting us financially in order for us to purchase the

Thank you and More Power!

CHAPTER I. PROJECT SUMMARY

Name of the Enterprise 2

Description of the Logo 3

CHAPTER II. MARKETING PLAN

Demand and Market Acceptability Analysis 9-17

SWOT Analysis 18-20

Product Specifications 31-32

Production Process 33-35

Plant Location and Layout 36-37

Machineries and Equipment 38-40

Raw Materials and Utilities 41

Waste Management 42-44

CHAPTER IV. MANAGEMENT PLAN

Officers’ qualifications & Functions 47-52

CHAPTER V. FINANCIAL PLAN

Project Cost 55-57

Financial Assumptions 60-64

Monthly Financial Statement 65-70

Five year Projected Comprehensive Financial Statement 71-76

Financial Analysis & Interpretation 77-84

The Pumpkiss Delicacies, located in Zone 5, Bugo, Cagayan de Oro City,

The company’s marketing team created video advertisements to

The startup investment of PHP12,000 was split and contributed by the

Figure 1.1: Company’s Name of Origin

Pumpkiss Delicacies was established last February 12, 2021 at Zone 6

Figure 1.2: Pumpkiss Delicacies’ Company Logo

The company’s logo is inspired by our specialty in producing our

•Collaborative Environment: Encourage collaborative and innovative

•Focused Goal: Everyone in the company understands how their

 To be known all across the town of Cagayan de Oro City.

 To be working with marketing professionals that can help with our

 To produce quality products and be the top productss in the

 Provide a delicious and healthy ice cream

 Provide splendid environment

 Make courteous, loyal, sincere and environmental friendly

Sweet Pumpkin Ice Cream is a sweet dessert that contains health

A quick trivia, pumpkins are an antioxidant and an anti-inflammatory

 BLENDING- the action of mixing or combining things together.

 FLAVORING- to add taste on the food

 FREEZING- is a process that causes a substance to change from

 PACKAGING- enclosing or protecting products for distribution and

 SCOOPING- to pick up and move something with a scoop.

 BULK- the mass or magnitude of something large.

 ANALYTICAL- relating to or using analysis or logical reasoning.

 VARIOUS- more than one; several.

 DELICACIES- fineness or intricacy of texture or structure.

Figure 2.1 : Pumpkiss Delicacies’ Target Market

12yrs and be-