TABLE OF CONTENTS

Title Page i
Approval Sheet ii
Acknowledgement iii
Dedication v
Abstract vi
Table of Contents viii
List of Tables
List of Figures
CHAPTER 1 INTRODUCTION 1
Background of the Study 1
Statement of the Problem 3
Objectives of the Study 4
Business Overview 5
a. Business Name, Logo and Product
5
Description
b. Mission Statement 7
c. Vision Statement 7
d. Type of Business 7
e. Capital Structure 8
Projected Time Table 9
CHAPTER 2 MARKETING ASPECT 10
Product Description 10
Industry Profile 11
a. SWOT Analysis 11
b. Population and Sampling 13
c. Target Market Survey Result 14
Demand Analysis 16
Marketing Plan 16
a. Product 16
b. People 17
c. Place 17
d. Promotion 19
e. Price 22
f. Packaging 24
CHAPTER 3 TECHNICAL AND PRODUCTION ASPECT 26
Proposed Location 26
Operation Process 26
Floor Plan 28
Property, Plant and Equipment 29
a. Capital Scheduling 34
Waste Disposal Management 37
Occupational and Product Safety Control and
38
Measures
CHAPTER 4 ORGANIZATIONAL AND MARKETING ASPECT 39
 Form of Business Organization 39
Organizational Structure 39
Organizational Chart 40
Personnel, Qualification Requirements and Job
41
Description
Benefits included in compensation package 45
Work Schedule 50
CHAPTER 5 FINANCIAL ASPECT 51
Major Financial Assumptions 51
Income Statement Assumptions 52
Financial Position Assumption 53
Pre-Operational Statement of Cash Flows 54
Pre-Operational Statement of Financial Position 55
Project Statement of Comprehensive Income 56
Projected Statement of Changes in Owner's Equity 57
Projected Statement of Financial Position 58
Projected Statement of Cash Flows 59
Notes to Financial Statement 60
Financial Statement Analysis 65
CHAPTER 6 SOCIO-ECONOMIC ASPECT 67
Societal Impact of the Business 67
Economic Impact of the Business 67
BIBLIOGRAPHY 69
APPENDICES 72
73
a. Letter to the Administration Office for Request of Data
b. Letter to the Barangay for Conducting Survey 74
c. Letter to the Respondents 75
d. Survey Questionnaire 76
e. Survey Documentation 79
f. Survey Results 80
g. Property, Plant, and Equipment – Raw Materials 85
h. Property, Plant, and Equipment – Sanitary Supplies 87
i. Property, Plant, and Equipment – Office Supplies 88
j. Property, Plant, and Equipment – Production
90
Equipment
k. Property, Plant, and Equipment – Furniture and
91
Fixtures
l. Property, Plant, and Equipment – Office and Safety
92
Equipment
CURICCULUM VITAE 83
 LIST OF TABLES
Table Page
1 Projected Time Table 9
2 SWOT Analysis 11
3 Target Market Survey Result 14
4 Demand Analysis 16
5 Unsweetened Churro Cost – Total Summary Cost 22
6 Sweetened Churro Cost – Total Summary Cost 23
7 Matcha Frost Ice Whip Cream (Scoop) Cost– Total Summary Cost 23
8 Banana Scoop Ice Whip Cream (Scoop) Cost– Total Summary Cost 23
9 Mango Zest Ice Whip Cream (Scoop) Cost– Total Summary Cost 23
10 Pre-Operational Cost and Expenses 24
11 Technical Production Materials, Equipment and Facilities 29
12 Raw Materials 35
13 Sanitary Supplies 35
14 Office Supplies 36
15 Production Equipment 36
16 Furniture and Fixtures 36
17 Office and Safety Equipment 37
18 Personnel, Qualification Requirements and Job Description 41
19 Salary of Employees 45
20 PhilHealth Contribution of Employer 46
21 PhilHealth Contribution of Employer 47
22 Pag-Ibig Contribution of Employer 49
23 Work Schedule 50
24 Pre-Operational Statement of Cash Flows 54
25 Pre-Operational Statement of Financial Position 55
26 Project Statement of Comprehensive Income 56
27 Projected Statement of Changes in Owner's Equity 57
28 Projected Statement of Financial Position 58
29 Projected Statement of Cash Flows 59
30 Liquidity Ratio 65
31 Solvency Ratio 65
32 Profitability Ratio 65
 LIST OF FIGURES
Figure Page
1 The logo of Churbetes 5
2 Actual Product 17
3 Proposed Location 18
4 The Poster of Churbetes 20
5 The Facebook Account of Churbetes 20
6 The Instagram Account of Churbetes 21
7 The TikTok Account of Churbetes 21
8 Production Process 27
9 Customer Ordering Process 27
10 Floor Plan 28
11 Churbetes Organizational Chart 40
12 PhilHealth Contribution Table 47
13 SSS Contribution Table 48
14 Pag-Ibig Contribution Table 49