Innovated Coffee Pastimallows - Entrep

ST. IGNATIUS TECHNICAL INSTITUTE OF BUSINESS AND ARTS INC.
Biñan Branch
BUSINESS PLAN ON
INNOVATED PASTIMALLOW BUSINESS
(COFFEE FLAVORED PASTIMALLOWS)
TO BE PRESENTED TO THE FACULTY OF ST. IGNATIUS

ACADEMY SENIOR HIGH SCHOOL DEPARTMENT OF
ACCOUNTANCY, BUSINESS, AND MANAGEMENT
(ABM) STRAND
City of Biñan, Laguna
In partial Fulfillment of the Requirements for the Subject in

ENTREPRENEURSHIP
Second Semester – Academic Year 2023-2024
Submitted by:
Allyssa Insorio
Jekka Shiemane Liao Bulan
Trinity Miles Jaojoco
Princess Joy Maloma
Jhan Marchel Trinidad
Submitted to: Mr. Roman A. Integro
1
Biñan Branch
May 2024
CHAPTER I
EXECUTIVE SUMMARY
2
Biñan Branch
EXECUTIVE SUMMARY
Pastimallows, as the name suggests, is a variation of traditional

pastillas found in the market, but with an innovated twist. Since coffee drinks
is a seasonable trend, entrepreneurs come up with the idea to add coffee
flavors along with pastimallows. It has a bitter-sweet savour and its taste were
balanced.
Pastillas de Leche, a beloved soft and creamy candy among Filipinos,

has a rich history. Originating from local farmers, its simple recipe includes
fresh carabao’s milk, sugar, and citrus zest. Traditionally wrapped in plain
white paper, these candies now often boast intricate designs on their
wrappers, showcasing Filipino culture. San Miguel, Bulacan, is known as the
birthplace of pastillas, hosting an annual festival where artisans display their
creations, incorporating local symbols like huts and flowers.
The entrepreneurial concept behind Pastimallows involves marketing,

encompassing ingredient procurement and product sales. Marketing is
integral to meeting customer needs, and the entrepreneurs sought to enhance
the traditional pastillas by incorporating marshmallows and affordable
alternatives like buttered milk powder and condensed milk. This innovation
aimed to increase the product's appeal in the market while offering a unique
twist on a beloved classic.
Coffee pastimallows is a delightful innovative Filipino delicacy that can

satisfy your cravings for sweets in just one nibble. It has a “bitter-sweet” taste
because of the stuffed marshmallow inside and coffee flavor, perfect dessert
for those customers who love moderately bitter-sweet delicacies. And it is not
3
Biñan Branch
satiate for your taste because the sweetness
and bitterness were balanced.
The enterprise will assure you to continuously innovate and make a

product to satisfy everyone’s craving for sweet delicacies. In the present
generation, Pastillas, the well-known famous Filipino dessert, is not
recognized by other Filipinos anymore because they prefer the “trends” and it
was a bit pricey. That’s why, the entrepreneurs come up with the idea to
innovate the Pastillas for them to recognize its taste and sweetness again.
4
Biñan Branch
COMPANY OVERVIEW
Pastillicious Corporation is a food industry business organization

structured as a corporation. The business is all about providing treats for
those who prefer a bitter-sweet flavor and not too sweet treats. This type of
small enterprise endeavors to innovate their product by enhancing the taste,
expanding the range of flavors, and creating distinctive packaging. The
Pastillicious Corporation comprises of individuals who possess a strong
acumen for business and harbor a keen interest in cutting-edge and
fashionable products. The esteemed members of this corporation include
Jhan Marchel Trinidad, Princess Joy Maloma, Allyssa Insorio, Trinity Miles
Jaojoco, and Jekka Shiemane Bulan.
The primary goal is to provide a unique product that has not yet been
released to the market, but has already gained interest from both the intended
audience and potential customers. The focus is on offering something new
and exciting that will capture the attention of consumers and set it apart from
existing products in the industry. Pastillicious Corporation innovates the
typical pastillas into something unique and new to everyone's eye, by having
an eye-catching look and packaging, and through giving it some twist with a
round molded pastillas with stuffed marshmallows inside and coated with
different unusual toppings or adding flavors in every variant.
The main objective of the said corporation is to serve a quality and yet
innovated pastillas with a twist of marshmallows and coffee flavors, that
balance it taste for the customers liking's, that will capture and engraved in the
customer's heart that makes the business to run in a long period of time. In
terms of financial revenues of the business, The owners of the said business
5
Biñan Branch
will provide an amount of money for the start-up of
the enterprise. The pastimallows is a small business looking forward for more
opportunities, and will eventually dominate the market nationwide.
The entrepreneurs have devised a strategic plan to sell their surplus

products exclusively within a designated area of Barangay Malaban, with the
primary objective of maximizing their profitability. In order to promote our
product effectively within the school premises, we will showcase our business
model by presenting a sample of our merchandise and having a brief
discussion on what the business plan is all about. Therefore, this road map
shows the route from the production site to St. Ignatius Academy.
6
Biñan Branch
CHAPTER III
PRODUCT AND SERVICES
OFFERED
7
Biñan Branch
PRODUCT AND SERVICES OFFERINGS
The Product
Coffee pastimallows comes from the word "pastillas" and

"marshmallows" and “coffee” because it’s the flavor. The pastillas sweetness
compliments with the marshmallows and coffee flavors that makes the tastes
satisfying not only to the customers cravings but also to their health, as the
product used a high quality ingredients. These product will bring a tasty and
satisfaction with the variety of high quality ingredients for every bite.
Product and Service Offering
Pastillicious Corporation is a business organization which offers product such

as:
Innovated Pastimallows (Coffee Flavors Edition)
 Cafe Mocha Pastimallows
Composed of: Sugar, Mocha Coffee and Marshmallow
 Black Forest Pastimallows
Composed of: Sugar, Black Forest Coffee and Marshmallow
 Toffee Hazelnut Pastimallows
Composed of: Sugar, Toffee Hazelnut and Marshmallow
8
Biñan Branch
 Cocoa Chocolate Pastimallows
Composed of: Sugar, Chocolate and Marshmallow
 Caramel Macchiato Pastimallows
Composed of: Sugar, Caramel Macchiato and Marshmallow
Ingredients and Raw Materials
PASTIMALLOWS
Cafe Mocha Pastimallows

Raw Materials/Ingredients Price Unit Price
2kg Buttered Milk 340 170
3 Cowbell Condensed 132 44
Can
¼ kg Sugar 20 20
2 packs Marshmallow 52 26
5 packs Mocha Powder 75 15
Total 619
Black Forest Pastimallows

Can
¼ kg Sugar 20 20
5 packs Black Forest 40 8
Coffee
2 pcs Marshmallow 52 26
Total 584
9
Biñan Branch
Toffee Hazelnut Pastimallows

Can
¼ kg Sugar 20 20
5 packs Toffee Hazelnut 40 8
Total 584
Cocoa Chocolate Pastimallows

Can
¼ kg Sugar 20 20
5 pack chocolate 65 13
Total 609
Caramel Macchiato Pastimallows

Can
¼ kg Sugar 20 20
5 pcs Caramel Macchiato 75 15
10
Biñan Branch
Total 619
Step by Step Procedures : How to make Coffee Pastimallows
 Prepare all the ingredients needed
 Prepare all the different flavors Café mocha, Toffee hazelnut, Caramel
Macchiato, Black forest, Cocoa Chocolate and put it in a different
container to make it organized and clean.
 Prepare the ingredients for the dough of pastillas.
 Powdered milk and Condensed milk mix until we achieve the right
consistency of the dough.
 Split the pastillas mixture into five equal parts and mix in various
powdered flavors individually, then knead until fully combined.
 Prepare the marshmallow and patiently circled one by one the pastillas
dough with flavors around the marshmallow.
 After shaping all the pastimallows with different flavors, it's time to apply
the sugary coating.
Packaging
 Slowly put the product in a small plastic one by one.
 Close the plastic with metallic twist tie wire.
 Put logo stickers on each product.
11
Biñan Branch
CHAPTER IV
MISSION STATEMENT
AND GOALS
12
Biñan Branch
MISSION STATEMENT AND GOALS
A. STRATEGIES
As newcomers to this industry, our business intends to promote itself

through social media and through visually appealing brochures and leaflets,
as well as suggestive print advertisements if necessary. We will also maintain
communication to our customers in order to stay ahead of the competition.
To succeed in the dynamic market, we aim to enhance our products

and expand our business through innovative strategies. We'll keep improving
our services to meet customer needs and exceed their expectations by using
advanced technology and exploring new markets for long-term success.
MISSION
To provide treats for those who prefer a milder flavor, not too sweet
taste, and bitter-sweet taste focus on offering something new and exciting that
will capture the attention of consumers and set it apart from existing products
in the industry.
VISION
This enterprise aspires to establish itself as the foremost and most

distinguished brand of pastillas in the Philippine market, commanding
unparalleled dominance.
13
Biñan Branch
CORE VALUES
 Innovate
 Effective management
 Take responsibility
 Seek for excellence
ADVOCACY AND SOCIAL RESPONSIBILITY
This company's main goal is to satisfy clients on a budget by offering

dessert products like pastimallows at a reasonable price without sacrificing
the excellent standards that are expected of it. By guaranteeing a remarkable
experience with every pastimallow we sell to our target customers, we are
able to build their loyalty. The company prioritizes even the tiniest part of the
consumer population in order to maintain success in the commercial market
since it sets a high value on continuous attention and dedication.
The business assumes the social duty of guaranteeing clients the

highest level of satisfaction from our product offerings, which include superior
product quality and high-quality service. By making this commitment, we hope
to increase knowledge and public consciousness within our target market and
highlight the mutually beneficial relationship that exists between our business
and our valued clients.
LONG-TERM OBJECTIVES
Pastillicious continuously strives to achieve long-term, steady growth in

company revenue. This goal can be effectively achieved by maintaining and
14
Biñan Branch
guaranteeing the excellent quality of its
products with great care, in addition to implementing a strong and strict sales
strategy. The business is ready to add the newest products to its current
lineup so that a variety of target consumers will always have access to new
choices.
CHAPTER V
MARKETING PLAN
15
Biñan Branch
MARKETING STUDY
This chapter will help to know the marketing aspect of the business.
The marketing aspects will cover the following: Marketing Objectives, Target
Market, Positioning, Marketing Mix, Marketing Program, Marketing Budget
and Labor, Prospective Market Data, S.W.O.T Analysis.
Time and effort must be invested in the business for it to succeed. For
this firm to be successful and offer its clients high-quality services, its
proponent needs to be creative. One of the primary goals of the
recommended firm should be to satisfy the demands and desires of its target
market or customers.
Since marketing demands a subtle examination of the overall supply

and demand of the firm, it is always the most crucial component of project
viability.
COMPETITION
In the competitive pastillas industry, businesses strive to provide

excellent value, quality, and a variety of flavors to customers. Traditional sari-
sari stores lead the market, focusing on profit and customer satisfaction but
often lacking in flavor innovation and health-conscious options. However,
forward-thinking pastillas ventures understand the importance of offering
healthier choices and unique flavors. By using healthy ingredients and
listening to customer feedback, they build loyal customer bases and stay
competitive. Ultimately, success in the pastillas industry depends on
innovation, customer satisfaction, and adapting to market needs.
16
Biñan Branch
Marketing Strategy
The first strategy is the markets penetrate. Pastillicious is dedicated in

improvement to let the customers experience satisfaction through existing
ways that the industry have done.
This business plan is build to accomplish a broader marketing strategy,

not simply to raise business recognition and awareness but also to build
reputation that deeper relationships with the target customers that will help
promote the brand. To reach the target customer group , Through the
following marketing mix methods:
The marketing method is direct marketing and word-of-mouth

marketing, it is expected to constantly build deeper relationships with the
customers. Marketing grants an opportunity to competitive advantage and
brand awareness.
The next is Market Development Strategy, if pastillicious expands into

other group of markets, it helps to increase the range of goods and services
that pastillicious provides by investigating a new target market. It helps build a
broader image and increases popularity, thus building a brand. Market
development focuses on selling existing products into new markets that led for
the business growth.
A. Marketing Objectives
- Preparation for the business expansion therefore creating future branches

and extensions all over the country.
- To become one of the best-selling pastimallows in this country
- To acquire more profit and to be able to sold a standard products.
- To be able to acquire big market shares in other existing competitive area.
17
Biñan Branch
B. Target Market
Our target market is composed of students, teachers, vendors, and

particularly everyone, regardless of their status where our target market
exists.
 Students - Those students who’s studying along with the pastillicious

owners.
 Teacher - Those teachers that is in the same site such as school with the
pastillicious owners.
 Vendors - Those retailers who wants to sell our product.
C. Positioning Strategies
Pastillicious will be positioned as a “just one nibble can make your taste buds
flutter from mild sweetness!"
Business Tag Line: “Pastillicious, a home of saccharine delicacies.”
D. Marketing Mix
1. Product Strategy
Coffee flavored pastimallows are popular dessert similar to plain

pastillas, but with a twist - we offer various flavors that appeal to the younger
crowd, students, and even adults who have a sweet tooth. Our flavors include
Café Mocha, Toffee Hazelnut, Caramel Macchiato, Black Forest, and Cocoa
Chocolate which are sure to attract customers to give our product a try. We
will carefully arrange and structure our business plan to ensure a successful
distribution process. Our customers will receive eye-catching documents with
a printed label that strongly communicates our dedication to the environment.
Through this, we hope to make a significant impact in promoting and
supporting environmental diversity and enrichment. This business entity will
18
Biñan Branch
manage the entire distribution process, from
production to our valued customers, with the
goal of delivering utmost satisfaction and fostering customer loyalty, ultimately

enhancing our reputation in the business sector.
2. Pricing Strategy
Our goal is to produce 200 pieces of our pastillas in each batch every
day. This is the minimum target our corporation want to achieve. When
customers order pastimallows, they will receive 4 pieces. The price for each
order of pastimallows is 35.00 php. This business organization is expected to
make sales of 7,000.00 php for every 200 pieces sold.
The pricing strategy for pastimallows is determined through survey

questionnaires given to customers. They are provided with different price
options to choose from.
Initially, each flavor of pastimallows is priced at 35.00 php based on

research findings. However, the price may be adjusted depending on
economic factors like the country's growth, ingredient prices, and
transportation costs.
The final price of pastimallows depends on the market prices of its

main ingredients. Any changes in the product's price are influenced by factors
like consumer purchasing power and other relevant variables.
2. Promotion Strategy
In order to advertise the popular pastimallows product line, this

company plans to create eye-catching brochures that will be handed out to
anyone who walks by.
19
Biñan Branch
These brochures will have a persuasive message that aims to convince

customers to buy the products by showcasing the different flavors available,
such as Café mocha, Toffee hazelnut, Caramel macchiato, Black forest, and
Cocoa chocolate The goal is to present a variety of options and entice
potential buyers.
3. Place Strategy
The products we offer are assured to be of excellent quality as they are

being sold. This is because there are already numerous sellers of pastillas in
the market. To stand out, I will introduce a new category of pastillas that
showcases creative elements, bringing noticeable changes to the traditional
way of making pastillas. Therefore, at my booth in Brgy. Malaban, Binan
Laguna, we will not only provide plain pastillas but also offer pastimallows with
various flavors. Our business aims to cater to specific customers and bring
forth visible innovations in our products.
E. Marketing Program
Pastillicious will offer a special deal that for every 5 individual pieces of
pastimallows they buy, they'll l get 1 extra piece free. And if they buy 5
bundles of pastillas, they will receive an extra bundle for free. These special
deals are only available during our first month of operation.
F. Marketing Budget and Labor
Before we begin the actual Implementation of the business enterprise,

we will carry out an effective and complete study. This study aims to know the
demands and trends of the market, also for the purpose of assuring that our
enterprise is well prepared to the long term progress and success. also, we
20
Biñan Branch
will set aside enough money to support all our
needs and make sure everything gets done smoothly, without any issues.
G. Prospective Market Data Graph
Legend:
Students
L
Teachers
L
Vendors
21
Biñan Branch
H. SWOT Analysis
STRENGTH
 The innovated Filipino delicacies; pastillas that capture’s customers

satisfaction
 Presentable and Clean packaging
 Affordable price for our target market/audiences
 Good feedback
WEAKNESS
 Lack of Workers
 Time Consuming
OPPORTUNITIES
 Innovation of famous pastillas sweet delicacy from our Filipino ancestors

has a potential to be acknowledge again by the target markets/customers.
 The corporation can continue innovating this kind of delicacy into
something that will capture every customers preferred sweet desserts.
THREATS
 Rivals and Competitors

 Our business should not only focus in our product pastimallows; this kind
of products need innovation to avoid disappointment of the customers.
22
Biñan Branch
CHAPTER VI
PRODUCTION AND
OPERATIONAL PLAN
23
Biñan Branch
PRODUCTION AND OPERATIONAL PLAN
DETAILED PRODUCT
Coffee pastimallows is an upgraded version of original basic pastilllas

product that is usually just coated with sugar. We Filipinos are known for
eating sweets specially after eating. This version of pastillas has a twist by
having marshmallows inside that enhance the sweetness of milk and by
having different coffee flavors that everyone will surely love.
A. Production and Operation Objective
Our daily production goal is to make a minimum of 1000 pieces of

pastimallows, which will serve 200 portions.
B. Product or Service Design
24
Biñan Branch
C. Process Design
 Concatenation flow of raw materials down to the target market.
PURCHASE OF RAW
MATERIALS/
INGREDIENTS
INVENTORY OF
INGREDIENTS
PRODUCTION
PROCESS
PACKAGING
PRE-ORDER
SERVE
25
Biñan Branch
D. FACILITY LOCATION
26
Biñan Branch
E. FACILITY LAY-OUT
F. Production Capacity and Utilization
TOTAL PRODUCTION PER PER
PASTIMALLOWS HOURS CAPACITY/ WEEK MONTH
WORKING DAY
27
Biñan Branch
200 pcs per 1,000 pcs 3,000 pcs

day per week per month
Php 35 x 200 Php 35 x Php 35 x

= 7,000 1,000 = 3,000 =
Php 7,000 35,000 105,000
Php 35,000 Php
105,000
PER YEAR 2025 2026 2027 2028
2024
73,000 pcs per 80,300 pcs 88,330 pcs 97,163 pcs 106,879
pcs
year
Php 35 x
Php 35 x 73,000 Php 35 x Php 35 x Php 35 x
106,879 =
97,163 =
= 2,555,000 80,300 = 88,330 =
3,400,705 3,740,775
2,810,500 3,091,550
4th year
5th year
2nd year 3rd year 10%
10%
increase
10% 10% increase
increase
increase
G. Production and Operations Personnel
Pastimallows will be owned and managed by a Corporation. The tasks
were assigned to each member based on their abilities and skills.
28
Biñan Branch
Name of the Members Job Specifications
ALLYSA INSORIO Financial Officer
Packaging
JEKKA SHIEMAINE BULAN Marketing Officer
Packer
TRINITY MILES JAOJOCO Inventory Officer
Production Officer
PRINCESS JOY MALOMA Financial Assistant
Production Officer
JHAN MARCHEL TRINIDAD Marketing Assistant
Packer
Production Area Production Crew
Service Area Service Crew
SCHEDULED 7am-4pm
Service Crew Production Crew

Jekka Shiemane Bulan Jhan Marchel Trinidad
29
Biñan Branch
Allyssa Insorio Trinity Miles Jaojoco
Princess Joy Maloma
CHAPTER VII
FINANCIAL PLAN
30
Biñan Branch
FINANCIAL PLAN
A. Financial Assumption
The business predict its financial direction on a authentic positive side.

The capital of innovated coffee flavor pastimallows comprises of shared
31
Biñan Branch
accumulated money of each entrepreneur in a
corporation. The enterprise aims to consistently increase its income and to be
known in the markets.
- The initial capital of coffee pastimallows is 50,000
- Increase of sales every year 10%
- Increasing costs of production
- Increasing price of raw materials/ingredients
B. Financial Objective
To ensure that there is no operational adherence, the business capital

will be split fairly and wisely for all parts of the company's establishment and
ongoing operations, staff salaries and wages, and potential business
expansions
C. Project Cost for Operation
Non-working Capital
Production Equipment 5,507
Furniture’s and fixtures 4,960
32
Biñan Branch
Business registration
3,000
Total Non-working Capital 13,476
Working Capital
Wages and Salaries 15,200
Inventories of Cost 6,300
Office Supplies 1,618
Promotions 350
Total Working Capital 23,468
Total Projected Cost 36,944
Reserved for Contingencies 13,056
Total Capital 50,000
P50, 000
Schedule1
33
34
Description Quantity Unit Unit Total Life 2023 2024 2025 2026 2027
Cost Cost Span
Stainless 6 pcs 99 594 2yrs 594 -- 594 -- 594
Tray
Bowl 3 pcs 68 204 3yrs 204 -- -- 204 --
List of Store Equipment

Measuring set 63 63 1yr 63 63 63 63 63
Spoon
Biñan Branch
Can Opener 1 pcs 119 119 1yr 119 119 119 119 119
Knives 2 pcs 79 158 1yr 158 158 158 158 158
Furniture’s and Fixtures

Tissue 1 set 69 69 69 69 69 69 69
Kiosk 4,300 4,300 4yrs 4,300 -- -- -- --
Schedule 2
Total 5,507 409 1,003 613 1,003
35
Descriptio Quant Unit Unit Total Life 2023 2024 2025 2026 2027
n ity Cost Cost Span
Chairs 3 pcs 580 1,740 2yrs 1,740 -- 1,740 -- 1,740
Cashier 1 2,000 2,000 4yrs 2,000 -- -- -- --
Biñan Branch
Hanging 3 pcs 240 720 1yr 720 720 720 720 720
Lamp
Office and Store Supplies

Counter 1 500 500 4yrs 500 -- -- -- --
Top
Schedule 3
Total 4,960 720 2,460 720 2,460
36
Quanti Unit Unit Total Life 2023 2024 2025 2026 2027 Descripti
ty Cost Cost Span on
Ball 1 box 70 70 1yr 70 70 70 70 70
pen 1st mo.
Rent
5 pcs 225 1,125 2yrs 1,125 -- 1,125 -- 1,125
2nd mo.
Rent
Biñan Branch
4 pcs 32 128 1yr 128 128 128 128 128

3rd mo.
Rent
5 pcs 50 250 1yr 250 250 250 250 250
Total
1 box 45 45 1yr 45 45 45 45 45
Schedule 4
Total 1,618 493 1,618 493 1,618
Biñan Branch
months
17,200
1217,200
Total/
year
17,200
2023
17,200
2024
17,200
2025
17,200
2026
17,200
2027
Schedule 5
37
38
Labor Shift Time of Wages Per Per 2024 2025 2026 2027
per Duty per Day Month Year
Labor 2023
Labor 1 1st 7am- 134 4,020 48,240 53,064 58,370 64,207 70,628
4pm
Biñan Branch
Labor 2 2nd 7am- 134 4,020 48,240 53,064 58,370 64,207 70,628
4pm
96,480 106,128 116,740 128,414 141,256
Schedule 6
39
Total Per year 2023 2024 2025 2026 2027

Cost
Lights 250 1mo.
Biñan Branch
Water 100 1mo. 350 x 12

Total 350 P 4,200 P 4,200 P 4,200 P 4,200 P 4,200 P 4,200
Schedule 7
Biñan Branch
Leaflets
Advertising
and
Promotions
Posters
Description
Description Total Cost 2023 2024 2025 2026 2027
Per Year
Quantity
10
BIR 500 500 525 551 579 608
Unit
pcs
SEC 650 650 682 717 752 790
Mayor Permit 950 950 997 1,047 1,100 1,155
Cost
Unit
35
Sanitation 900 900 945 992 1,042 1,094
2023
350
350
Permit
2024
Total P 3,000 P P P P 3,473 P3,647
385
385
3,000 3,149 3,307 2025

423
423
2026
465
465
2027
512
512
Schedule 8
40
Biñan Branch
Schedule 9
Cost of Goods Sold
200 pcs. Mocha Pastimallows
2 kg Buttered Milk 340
3 pcs Condensed Milk 264
5 pcs Café Mocha 75
¼ Sugar 20
2 packs Marshmallow 52
Total 751
Total cost divided by total pieces or output
751/200 = 3.75/pcs (unit cost)
Total product price per piece less pieces or unit cost
Example/Reasonable Price – 35pesos for 4 pieces of pastimallows
P35/4pieces = 8.75
4-8.75 = 4.75pc (mark up)
41
Biñan Branch
200 pcs. Black Forest Pastimallows
5 pcs Black Forest Coffee 40
¼ Sugar 20
Total 716
716/200 = 3.58/pcs (unit cost) Total cost divided by total pieces or

output
4-8.75 = 4.75/pcs (mark up) Total product price per piece less pieces
or unit cost
42
Biñan Branch
200 pcs. Toffee Hazelnut Pastimallows
5 pcs Toffee Hazelnut 40
¼ Sugar 20
Total 716
716/200 = 3.58/pcs (unit cost) Total cost divided by total pieces or

output
4-8.75 = 4.75/pcs (mark up) Total product price per piece less pieces
or unit cost
43
Biñan Branch
200 pcs. Caramel Pastimallows
5 pcs Caramel Coffee 75
¼ Sugar 20
Total 751
751/200 = 3.75/pcs (unit cost)
P35/4pieces = 8.75
4-8.75 = 4.75pc (mark up)
44
Biñan Branch
200 pcs. Chocolate Pastimallows
5 pcs Chocolate Powder 65
¼ Sugar 20
Total 741
741/200 = 3.70/pcs (unit cost)
P35/4pieces = 8.75
4-8.75 = 4.75pc (mark up)
Sales per Year
P7,000 (sales/day)*360(days) = 2,555,000
Cost of Sales per Year
P7,097.22(cost per day of pastimallows)*360(days) =
P 1,341,375
45
Biñan Branch
Gross Margin
2,555,000 – 1,341,375 = 1,213,625 total gross sales
1,213,625/ 360days = 3,371 gross sales per day
D. Financial Statement
COFFEE FLAVORED PASTIMALLOWS
Income Statement
For Five Years Projection
2023 2024 2025 2026 2027
Gross Sales 2,555,000 2,810,500 3,091,550 3,400,705 3,740,775
Cost of Sales 1,341,375 1,475,512 1,623,063 1,785,369 1,963,906
Gross Profit 1,213,625 1,334,988 1,468,487 1,615,336 1,776,869
Operating Expense
Salaries and
Allowances 96,480 106,128 116,740 128,414 141,256
Rentals 17,200 17,200 17,200 17,200 17,200
Utilities 4,200 4,620 5,082 5,590 6,149
Permits and 3,000 3,149 3,307 3,473 3,647
Licenses
Reserved for 4,500 4,500 4,500 4,500 4,500
Contingency
Promotions 350 385 423 465 512
Depreciation 12,085 1,622 5,081 1,826 5,081
Total Operating 137,815 137,604 152,333 161,468 178,282
Expenses
Income Before 1,075,810 1,197,384 1,316,154 1,453,868 1,598,587

Tax
Reserved for
Income Tax 20% 215,162 238,476 263,230 290,773 319,717
NET INCOME 860,648 958,908 1,052,924 1,163,095 1,278,870
46
Biñan Branch

Cash Flow Statement
For Five Years 2023-2024
2023 2024 2025 2026 2027
Cash -- 875,856 1,815,533 2,845,173 3,988,629

Beginning
Capital 50,000 -- -- -- --
Sales 2,555,000 210,500 3,091,550 3,400,706 3,740,775

Collection
Total Cash 2,605,000 3,686,356 4,907,083 6,245,878 7,792,404
Inflow
Cash Outflow
Equipment 5,507 409 1,003 613 1,003

Investment
Accumulated 12,085 1,622 5,081 1,826 5,081
Depreciation
Income Tax 215,162 238,476 263,230 290,773 319,717
Payable
Cost of Sales 1,341,375 1,475,512 1,623,063 1,785,369 1,963,906
Rental 17,200 17,200 17,200 17,200 17,200

Deposits
Total 137,815 137,604 152,333 161,468 178,282
Operating
Expenses
Total Cash 1,729,144 1,870,823 2,061,910 2,257,249 2,485,189
47
Biñan Branch
Outflow
Net Cash 875,856 1,815,533 2,845,173 3,988,629 5,244,215

Flow

Projected Balance Sheet
2023 2024 2025 2026 2027
Asset
Current Assets: 875,856 1,815,533 2,845,173 3,988,629 5,244,215
Cash and Cash
Equivalents
Prepaid Rent 17,200 17,200 17,200 17,200 17,200
Total Current 893,056 1,832,733 2,862,373 4,005,829 5,261,415

Assets
Non-Current
Assets
Equipment 5,507 409 1,003 613 1,003
Furniture's and 4,960 720 2,460 720 2,460
Fixtures
Less: acc. 12,085 1,622 5,081 1,826 5,081
Depreciation
Total (1,618) (493) (1,618) (493) (1,618)
Total Assets 894,674 1,833,226 2,863,991 4,006,322 5,253,003
Liabilities
Current Liabilities
Income Tax 215,162 238,476 263,230 290,773 319,717
Payable
48
Biñan Branch
Total Liabilities 238,476 263,230 290,773 319,717
215,162
Owners Equity 679,512 1,594,750 2,600,761 3,715,549 4,943,316

Total Equity 679,512 1,594,750 2,600,761 3,715,549 4,943,316
Total Liabilities and Owner’s Equity

894,674 1,833,226 2,863,991 4,006,322 5,263,003
E. Profitability Ratio
Return on Assets (ROA) = Net Profit after Tax

Total Assets
2023 2024 2025 2026 2027
860,648/894,674 958,908/1,833,226 1,052,095/2,863,991 1,163,095/4,006,322 1,278,870/5,263,033
96% 52% 37% 29% 24%
Return on Sales (Profit Margin) Ratio = Net Profit after Tax

Net Sales
2023 2024 2025 2026 2027
860,648/2,555,000 958,908/2,810,500 1,052,095/3,091,550 1,163,095/3,400,705 1,278,870/3,740,775
34% 34% 34% 34% 34%
Payback Period = Amount on Investment
Cash Inflow / Monthly
= 50,000
(2,555,000/12)
= 50,000
49
Biñan Branch
105,000
= 0.5 or 5mons
CHAPTER VIII
MANAGEMENT TEAM
50
Biñan Branch
MANAGEMENT TEAM
Management Study
This chapter talks about how the business is organized. The

management part suggests that it's important to clearly identify everyone's
duties and responsibilities, as well as the flow of authority and the people
involved in the business structure. The organizational chart and the
qualifications of the people are included in this. The goal is to set up the
organization in a way that makes it work the best it can. To do this, the
management needs to plan all the activities so that the business can be
successful and compete with others. They need to use the people, money,
and new technologies available to them.
Form of ownership
The chosen form of business ownership is a corporation, wherein the

entrepreneur owners invest their money, skills, and other resources to
generate profits. This particular small business model focuses on modifying
their product by enhancing its taste, introducing flavor variants, and creating a
unique appearance and packaging.
The PASTILLICIOUS ENTERPRISE is comprised of a team of

exceptional individuals, led by the highly motivated and innovative Mr. Jhan
Marchel B. Trinidad. Alongside him are Ms. Allyssa Insorio, Ms. Jekka
Shiemane L. Bulan, Ms. Princess Joy B. Maloma, and Ms. Trinity Miles G.
Jaojoco, all of whom bring their unique talents and dedication to the table. The
51
Biñan Branch
main objective is to offer a product that is not yet
out in the market and yet caught the attention of their target market and as
well as the prospective market.
The primary goal is to introduce a product that has not yet been
introduced to the market, but has already attracted the attention of the target
market and potential customers. Pastillicious Enterprise has taken the
traditional pastillas dessert and transformed it into a new creation called
pastimallows, which combines various coffee flavors with marshmallows
inside each piece.
The main objective of this enterprise is to provide a high-quality and

innovative pastimallows product that offers a unique coffee taste, appealing to
the taste buds of customers and encouraging them to become loyal patrons.
By doing so, the company aims to ensure its long-term success. Additionally,
the financial revenues of the business are also a significant consideration.
A. Founding Background
Pastillicious is a business organization established as a

CORPORATION. It comprises five owners, namely Mr. Jhan Marchel B.
Trinidad, Ms. Allyssa Insorio, Ms. Jekka Shiemane L. Bulan, Ms. Princess Joy
B. Maloma, and Ms. Trinity Miles G. Jaojoco. They all have a background in
accountancy, business, and management. This type of business organization
propose this kind of business organization for the following advantages:
- Decision-making is a collaborative process
- Access to external sources of funding
- Can invest without the need to handle daily operations
52
Biñan Branch
- Potential for an indefinite lifespan of the
business.
B. Job Description and Specification
Functions of the Officers;
Officers-in-Charge:
- Directing and providing supervisory towards business and its goal.
Financial Officer:
- Accountable for all financial aspects of a business or organization.
Financial Assistant:
- Responsible for maintaining records, perform calculations, and prepare

financial reports.
Marketing Officer:
- Responsible for the development and implementation of marketing activities

and reviewing who will be the target audience and what will be the strategies.
Marketing Assistant:
- Helps the marketing officer through communicating with customers and

demonstrate the description of the product.
53
Biñan Branch
Inventory Officer:
- In charge of listing the raw materials and the finish products
Production Officer:
- The one who’s in charge making the product to balance the taste and look
clean.
Packer:
- Ensures all packages are properly packaged and sealed. Somehow makes it
look pleasant and eye catcher.
Service Crew:
- The one who’s responsible presenting the logo’s and menu of the product.
Production Crew:
- Responsible to distribute the finalize product to the customers.
54
Biñan Branch
C. Organizational Structure
55
Biñan Branch
D. Organizational Chart
56
Biñan Branch
CHAPTER IX
IMPLEMENTING SCHEDULES
57
Biñan Branch
IMPLEMENTING SCHEDULES
A. Gantt Chart
Activities Months
Involved Nov Dec Ja Feb Ma Apr
n r
Finalization of Product
Geographical and Demographic set
Funding of Capital to Operate the Business
Searching for Accessible Suppliers
Marketing Segmentation
Location Renovation
Interior Design and Beginning of
58
Biñan Branch
Construction
Legal Documents and Registration Papers
Labor Orientation and Deployment
Start-up Business Operation
Activities involved in the schedule of preparation in Pastimallows
B. Pre-Operating Activities
1. Government Permit
SEC, DTI & BFAD
2. Mayor’s Permit
Municipal Government of Biñan, Laguna
a. Brgy. Clearance
b. Store Plan Specification
c. Location Plant
3. Registration with SEC
4. Registration of Employees for SSS
5. Securing Business Permits
a. Registered Certificate in SEC
b. Articles in Partnership
c. BIR Forms
59
Biñan Branch
d. Brgy. Clearance
C. Operating Schedule
The PASTILLICIOUS opens on November 15, 2024
a. Store Hours: 12-14 Hours
b. Store Days:
Monday to Friday
Disclaimer :
The forms or documents provided in this chapter serve as examples

illustrating the completion process for the necessary compliance documents
required prior to commencing business activities. These forms constitute
essential legal documentation required for ensuring the legality of the
business operations.
Step on how to get the ff. document’s Office
1. Go to the municipal office where your business is located to secure and fill-
up
application form.
2. Submit your completed application form together with the following:

certificate of
business registration from DTI.
3. Claim your Mayor’s Business Permit and Licenses
60
Biñan Branch
CHAPTER X
BUSINESS RISKS AND
CONTINGENCY PLAN
61
Biñan Branch
BUSINESS RISKS AND CONTINGENCY PLAN
Business Risks
1.Time Consuming - Making pastillas can consume your time because you
need to do it manually.
2. Break-even Point - We can’t predict what will happen next to our business
and for sure, our business will experience the break-even point.
3. Obsolete - Pastillas is one of the most famous Filipino delicacy before. As

the time goes by, there are new various delicacy that prefer by people
especially teenagers.
4.Threats of Competition - Once the product became famous, your

competitors will have an idea and there’s a possibility that people will prefer
your competitor’s product.
5. Price Stability - Increasing prices of the raw materials
Contingency Plan
62
Biñan Branch
1. Time Management - Set your schedule of
when will you make the product so it won’t intrude your personal time.
2. Accumulate from Sales - While you’re business is stable, you need to
save some money from your sales.
3. Innovative Ideas - As an entrepreneur, you have to think new ideas to
keep your product updated.
4. Competitive Strategies - In order to save your business, you should make
a strategy that will catch your customer. For example; Buy 1 Take 1
5. Look for Suppliers - This is effective for some reasons, sometimes you’ll
get a discount from them.
Nutritional and Health Benefits

(Main Ingredient; Caffeine and Milk)
Caffeine is a natural substance that many people around the world
consume to stay awake and fight tiredness. It mainly affects the brain by
blocking a chemical called adenosine. Caffeine has been linked to several
positive effects on health, including improving mood, reducing the risk of
depression, and boosting brain function. It may also help protect against
diseases like Alzheimer's and Parkinson's. While caffeine can slightly
increase metabolism and aid in losing fat, the effects are not very significant in
the long term. Having a small amount of caffeine before exercising might
improve performance. Drinks like coffee and tea, which contain caffeine, have
been associated with a lower risk of heart disease and type 2 diabetes,
although the response can vary from person to person. However, it's
important to remember that caffeine can have negative effects on some
63
Biñan Branch
individuals, such as causing anxiety,
restlessness, and trouble sleeping. It's best to consume caffeine in
moderation.
This proves that caffeine is enriched in various nutrients where it can prevent
the presence of many types of diseases and through this are its benefits.
 Increases energy levels.
Might reduce the risk of type 2 diabetes.
Supports brain health.
Can aid in weight management.
Associated with a decreased risk of depression.
May provide protection against liver conditions.
Helps maintain heart health.
Might contribute to a longer lifespan.
Health Benefits of Milk
Milk can be considered a part of a staple diet as it has been around for
several centuries. Not only is it tasty, but it has numerous health benefits, too.
Milk contains high amounts of calcium that we need for the healthy growth
and the strength of our bones and muscles. It also has high amounts of
nutrients and minerals that ensures good health.
Drinking milk ensures improved immunity, optimal blood pressure, and weight
loss. You will also have good teeth, skin, and hair if you drink a glass of milk,
daily. Since milk contains vitamin D responsible for the growth of strong
bones, therefore children must consume milk, daily.
64
Biñan Branch
Vitamin D absorbs calcium much faster and
thus makes our ones healthy. Milk also has good amounts of water, and thus
by drinking milk, you will keep your body hydrated as well. Drinking a glass of
hot milk mixed with turmeric is the best remedy for a sore throat. There are
even studies that have shown that drinking milk will reduce stress.
Improves your bone and teeth
Aids your digestive health
Strengthens your Heart
Helps you stay hydrated
Boosts your energy
65

Innovated Coffee Pastimallows - Entrep

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Innovated Coffee Pastimallows - Entrep

Uploaded by

Copyright:

Available Formats

ST. IGNATIUS TECHNICAL INSTITUTE OF BUSINESS AND ARTS INC.

TO BE PRESENTED TO THE FACULTY OF ST. IGNATIUS

City of Biñan, Laguna

In partial Fulfillment of the Requirements for the Subject in

Submitted to: Mr. Roman A. Integro

Pastimallows, as the name suggests, is a variation of traditional

Pastillas de Leche, a beloved soft and creamy candy among Filipinos,

The entrepreneurial concept behind Pastimallows involves marketing,

Coffee pastimallows is a delightful innovative Filipino delicacy that can

The enterprise will assure you to continuously innovate and make a

Pastillicious Corporation is a food industry business organization

The entrepreneurs have devised a strategic plan to sell their surplus

PRODUCT AND SERVICES

PRODUCT AND SERVICES OFFERINGS

Coffee pastimallows comes from the word "pastillas" and

Product and Service Offering

Pastillicious Corporation is a business organization which offers product such

Innovated Pastimallows (Coffee Flavors Edition)

 Cafe Mocha Pastimallows

Composed of: Sugar, Mocha Coffee and Marshmallow

 Black Forest Pastimallows

Composed of: Sugar, Black Forest Coffee and Marshmallow

 Toffee Hazelnut Pastimallows

Composed of: Sugar, Toffee Hazelnut and Marshmallow

Composed of: Sugar, Chocolate and Marshmallow

 Caramel Macchiato Pastimallows

Composed of: Sugar, Caramel Macchiato and Marshmallow

Ingredients and Raw Materials

Cafe Mocha Pastimallows

Black Forest Pastimallows

Toffee Hazelnut Pastimallows

Cocoa Chocolate Pastimallows

Caramel Macchiato Pastimallows

Step by Step Procedures : How to make Coffee Pastimallows

 Prepare all the ingredients needed

 Prepare the ingredients for the dough of pastillas.

 Slowly put the product in a small plastic one by one.

 Close the plastic with metallic twist tie wire.

 Put logo stickers on each product.

MISSION STATEMENT AND GOALS

As newcomers to this industry, our business intends to promote itself

To succeed in the dynamic market, we aim to enhance our products

This enterprise aspires to establish itself as the foremost and most

ADVOCACY AND SOCIAL RESPONSIBILITY

This company's main goal is to satisfy clients on a budget by offering

The business assumes the social duty of guaranteeing clients the

Pastillicious continuously strives to achieve long-term, steady growth in

Since marketing demands a subtle examination of the overall supply

In the competitive pastillas industry, businesses strive to provide

The first strategy is the markets penetrate. Pastillicious is dedicated in

This business plan is build to accomplish a broader marketing strategy,

The marketing method is direct marketing and word-of-mouth

The next is Market Development Strategy, if pastillicious expands into

- Preparation for the business expansion therefore creating future branches

- To become one of the best-selling pastimallows in this country

- To acquire more profit and to be able to sold a standard products.

- To be able to acquire big market shares in other existing competitive area.

Our target market is composed of students, teachers, vendors, and

 Students - Those students who’s studying along with the pastillicious

Business Tag Line: “Pastillicious, a home of saccharine delicacies.”

Coffee flavored pastimallows are popular dessert similar to plain

goal of delivering utmost satisfaction and fostering customer loyalty, ultimately

The pricing strategy for pastimallows is determined through survey

Initially, each flavor of pastimallows is priced at 35.00 php based on