DOUGH’FROST INCANTO

St. Lourdes, Bogo City, Cebu

A Feasibility Study Presented to the Faculty of the

College of Commerce of Hospitality and Tourism Management of

Cebu Roosevelt Memorial Colleges

Bogo City, Cebu

In Partial Fulfillment.

Of the Requirements for the Degree

Bachelor of Science in Hospitality Management

Major in Food and Beverage

By:

CECILE MAY ARNADO

JAKE ROSELLOSA

JOSELITO CANTONEROS

RICA MAY MARQUEZ

KENNETH MAHIDLAWON

CHENNIE RULE ABAD

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 March 2024

APPROVAL SHEET

The proposal of "Dough’Frost Incanto” prepared and submitted by their group of Ms.Cecile May
C. Arnado, Mr. Jake H. Rosellosa, Mr. Joselito Cantoneros, Ms. Rica May Marquez, Ms.
Chennie Rule Abad and Mr. Kenneth Mahidlawon in partial fulfillment of the requirements for
the degree Hospitality Management Major in Food and Beverage has been examined and
recommended for acceptance and approval for Oral Revalida.

PANEL OF EXAMINERS

Approved by the committee on Oral Revalida with a grade of PASSED.

GLENN M. OSTIA, DBA

Adviser

DR. JAMES SAMILLANO

Member

Accepted and approved in partial fulfillment of the requirements for the degree Hospitality
Management Major in Food and Beverage.

Comprehensive Examination: PASSED

March 02, 2024

Date of Oral Defense

GLENN M. OSTIA, MBA, DBA

Coordinator

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 ACKNOWLEDGEMENT

The proponent would like to extend their sincere gratitude to the following individuals
and organizations whose support and contributions were invaluable of this feasibility study.

We humbly express their gratitude to the Almighty for the wisdom, strength, and
guidance bestowed upon they throughout the course of this feasibility study. In moments of
challenge and triumph, they have felt a divine presence that has provided solace and direction.

To Dr. Glenn M. Ostia, whose guidance and expertise were instrumental in shaping the
structure and content of this study. His insightful feedback and encouragement have been a
constant source of inspiration. Special thanks to the team at BSHM Food and Beverages, for
their unwavering support in providing necessary data, resources, and valuable insights that
enriched the depth of this feasibility study.

Furthermore, they would like to thank their family and friends for their understanding,
patience, and encouragement during the demanding phases of this research endeavor. Your
support has been a source of strength and motivation.

Thank you.

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 TABLE OF CONTENTS

Front Page-------------------------------------------------------------------------------------------------------i

Approval Sheet------------------------------------------------------------------------------------------------ii

Acknowledgement-------------------------------------------------------------------------------------------iii

Table of Contents---------------------------------------------------------------------------------------------iv

Introduction----------------------------------------------------------------------------------------------------1

Chapter 1: Project Summary-----------------------------------------------------------------------------2

Name of the Enterprise---------------------------------------------------------------------------------------2

Vision, Mission, and Goals----------------------------------------------------------------------------------2

Business Location---------------------------------------------------------------------------------------------3

Definition of the Project-------------------------------------------------------------------------------------3

Project's Long Range Activities----------------------------------------------------------------------------3

Mode of Financing-------------------------------------------------------------------------------------------3

Major Assumption and Summary of Findings and Conclusion----------------------------------------3

Marketing Feasibility-----------------------------------------------------------------------------------------3

Management Feasibility-------------------------------------------------------------------------------------4

Technical Feasibility-----------------------------------------------------------------------------------------4

Financial Feasibility -----------------------------------------------------------------------------------------4

Socio-Economic Feasibility---------------------------------------------------------------------------------5

Conclusion ---------------------------------------------------------------------------------------------------5

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Chapter 2: Marketing Study-----------------------------------------------------------------------------6

Name of the Enterprise -------------------------------------------------------------------------------------6

Target Market---------------------------------------------------------------------------------------------6

Customer Benefits --------------------------------------------------------------------------------------6

Competitor Analysis-------------------------------------------------------------------------------------6

Demand Evaluation -------------------------------------------------------------------------------------6-7

Demand Assumption-------------------------------------------------------------------------------------8

Marketing Program---------------------------------------------------------------------------------------9

Channel Distribution-------------------------------------------------------------------------------------9

Promotion-------------------------------------------------------------------------------------------------10

SWOT Analysis------------------------------------------------------------------------------------------10-11

Chapter 3: Management Study----------------------------------------------------------------------12

Form of Ownership--------------------------------------------------------------------------------------12

Project Originator ----------------------------------------------------------------------------------------12

Pre-Operating Period-----------------------------------------------------------------------------------12-13

Gantt Chart -----------------------------------------------------------------------------------------------13

Organizational Chart ------------------------------------------------------------------------------------14

Job Specification of Officers and Key Personnel --------------------------------------------------15-16

Chapter 4: Technical Study--------------------------------------------------------------------------17

Services ----------------------------------------------------------------------------------------------------17

Product-----------------------------------------------------------------------------------------------------17

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Product or Service Process-----------------------------------------------------------------------------17-18

Location of Enterprise\-----------------------------------------------------------------------------------18

Building Lay-Out----------------------------------------------------------------------------------------19-22

Facilities and Equipment ---------------------------------------------------------------------------------23

Chapter 5: Financial Study-----------------------------------------------------------------------------24

Major Assumption Financial Statement-----------------------------------------------------------------24

Project Income Statement-------------------------------------------------------------------------------25-27

Project Cash Flow---------------------------------------------------------------------------------------28-29

Balance Sheet---------------------------------------------------------------------------------------------30-
31

Financial Analysis---------------------------------------------------------------------------------------59-60

Variable Cost------------------------------------------------------------------------------------------------60

Contribution Margin----------------------------------------------------------------------------------------61

Return on Investment--------------------------------------------------------------------------------------61

Break-even Point in Pesos---------------------------------------------------------------------------------62

Payback Period----------------------------------------------------------------------------------------------62

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 INTRODUCTION

The donut and shake business involve highlighting the unique selling points, such as a
diverse menu of delicious donuts and indulgent shakes, a cozy ambiance, and perhaps any
special twists or flavors that set the business apart. Emphasizing quality ingredients and a
memorable customer experience can also be integral to creating a strong bond to their own will.
(IELTS Practice.Org, 2019).

Sweet symphony of flavors at our donut and shake haven! Indulge your taste buds in a
delightful dance of handcrafted donuts and luscious shakes, where each bite and sip is a
celebration of delectable moments. From classic glazed rings to innovative gourmet concoctions,
paired perfectly with creamy, dreamy shakes – we invite you to savor the blissful marriage of
taste and temptation at Dough’Frost Incanto. Join us in creating sweet memories, one delicious
bite at a time!

Doughnuts and shakes also offer opportunities for creativity, allowing you to experiment
with different flavors, toppings, and presentations to keep customers coming back for more.
Moreover, these items can be marketed as a special treat or as part of a combo deal, encouraging
customers to try them alongside other items on your menu. This can help increase overall sales
and boost customer satisfaction.

Our menu features a mouthwatering selection of gourmet donuts, from classic flavors
like glazed and chocolate to innovative creations like maple bacon and matcha green tea. Each
donut is handcrafted with care, guaranteeing a perfect balance of flavors and textures in every
bite. Complementing our donuts are our signature shakes, made with rich, creamy ice cream and
a variety of mix-ins and toppings. Whether you prefer a classic shake or a specialty creation, our
shakes are sure to satisfy even the most discerning sweet tooth.

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 Chapter I

PROJECT SUMMARY

The project summary presents the name of the business and the location. In- depth
information about the business operations is also provided in this section. The business will be
open from Monday through Sunday from 10:00 am to 8:00 pm. Due of the benefits, this sort of
organization provides comprehensive service to consumers in an effort to ensure their sense of
satisfaction. Our business target demographic is everyone interested in the current Dough'Frost
Incanto and aesthetic trend, including families, friends, students, and tourist. The project also
advertising campaigns using flyers and social media sites like Facebook Page and Instagram.
Dough'Frost Incanto will help the Tourism Industry in Bogo City, Cebu. Also this partnership
serves as an inspiration to young entrepreneurs who want to venture in the world of business.
Dough'Frost Incanto assures to pay annual taxes for the governments project and give benefits to
the employees. Also, the partnership assures that they will earn high revenue. They also offer
jobs for the people and take responsibility towards the environment.

A. Enterprise Name

DOUGH'FROST INCANTO

B. Vision, Mission, Goals (VMG’s)

Vision:

To provide a menu that allows customers to customize their own combinations, so they
can mix and match flavors to create their perfect sweet and premier destination for indulgent
treat redefining the people experience.

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Mission:

To craft and serve the most irresistible doughnuts and milkshakes while fostering a sense
of happiness and togetherness among our costumer and community.

Goals:

To guarantee the freshness of items, we prioritize stringent quality control measures

throughout the supply chain. Ensuring environmental stability and supporting local suppliers are
integral components of our commitment to sustainability. By reinventing foods that were once
commonplace, we aim to ignite a culinary renaissance, introducing novel experiences while
preserving the essence of traditional flavors. Embracing these principles, we cultivate a diverse
and vibrant food ecosystem that resonates with both modern sensibilities and time-honored
traditions.

C. Business Location.

St. Lourdes, Bogo City, Cebu

D. Definition of Project.

A doughnut or milkshake project involves creating a unique recipe, flavor, or

presentation, involving tasks like ingredient development, testing, and marketing to deliver a
delicious treat to customers.

E. Project Long Range Activities.

Anything that has goals will flourish the business. Regardless of whether they’re short or
long-term. A yearly rise in customers is what DOUGH’FROST INCANTO strives for. These
serve as the fuels which make business compete its competitors.

F. Mode of Financing

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 As a newly established business, we want our first resource of funds to come from
partner’s contribution.

G. Major Assumption and Summary of Findings and Conclusions

 Marketing Feasibility
People have different reason for stopping by in a DOUGH’FROST INCANTO,
regardless of whether they want to have a snack while they work on something or playing
online games. Food and Beverages are primarily focused on meeting the needs of
customers. Bogo City, Cebu, is experiencing increased economic activity. Market
research is an important way for respondents to learn about the location because it serves
as a guide in determining and analyzing the various strategies and programs that must be
used to attract customers. As a result, if the project is properly implemented,
psychological elements must be measured, and a higher emphasis placed on distinct
client behavioral patterns.

 Management Feasibility
The partnership-style Dough Frost Incanto is operated by six businesspeople, each
of whom has a specific role to perform. The management intends to investigate client
satisfaction further. Management must first define the important functions in order to
manage effectively. Because partnerships are a great legal structure for new businesses
and may help develop a profitable operation with resources, capital, and a profit-sharing
structure, the advocates chose this type of business organization.

 Technical Feasibility
Dough Frost Incanto serves you the best quality of doughnut and shakes. The
following desserts are available at DOUGH’FROST INCANTO: DOUGHNUTS and
SHAKES (with different flavors). The project is thought to be viable. Workers will be
well trained and well-equipped with knowledge and abilities, as well as equipment and
tools to perform quality services. Each member of the crew will receive comprehensive
training in customer satisfaction and comfort procedures and teach them how to greet
customers and the staff should dress appropriately so that all guests have a pleasant
experience. As a result, the company can manage and provide excellent customer service,
which can lead to repeat business from happy customers.

 Financial Feasibility

Evaluating its profitability and sustainability is a factors and developing a sound

in business plan. This includes assessing start-up costs, operating costs, revenue
projections, break-even analysis, profit margins, cash flow management, market trends,

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 competition, regulatory compliance, and risk management. Ultimately, assess if the
business can generate enough profit to sustain itself and provide a return on investment in
the long run.

 Socio-Economic Feasibility

It involves assessing its impact on society and the economy. This includes
creating local employment opportunities, supporting local suppliers, promoting
community cohesion, offering healthier options, implementing eco-friendly practices,
ensuring accessibility and inclusivity, respecting local culture, and adhering to ethical
standards. Considering these factors can enhance the business's acceptance, reputation,
and overall success within the community while contributing positively to the local
economy and society.

 Conclusion

A doughnut and shake business can be financially feasible and socially impactful
if it carefully considers its start-up and operating costs, revenue projections, profitability
margins, cash flow management, market trends, competition, and regulatory compliance.
Additionally, by focusing on creating local employment opportunities, supporting local
suppliers, promoting community cohesion, offering healthier options, implementing eco-
friendly practices, ensuring accessibility and inclusivity, respecting local culture, and
adhering to ethical standards, the business can contribute positively to society and the
economy.

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 CHAPTER 2

MARKETING STUDY

Kotler defines 'marketing' as a process which is used to regulate which products or

services may be of interest to customers. Marketing is also responsible for determining the
strategy to use in sales, communications as well as business development.

What covers marketing aspects are demand assumption, competitor analysis, demand
evaluation, marketing program, the channel of distribution, promotion, and SWOT Analysis.

Name Enterprise

Name Enterprise Dough is a known words that comes from a famous doughnuts and
"nut" is not the literally meaning of there are nuts in the recipe of making a doughnut. We also
categorize the frost for designated business that highlighted the due to its cold and refreshing
nature. For Incanto itself a Spanish language represents of a fresh passion fruit ssadding smell
and creating a perfect scent.

Target Market

The target market of the proposed business is the people of Bogo City: students, teachers,
parents, workers and residents. Estimated census for 2023, the total population of Bogo City is
93, 306 and 19, 217 households, 29 barangays, 22 public elementary schools of the two districts
within the city, the nine public secondary schools, and consist of 7 private schools, which will be
the center of our target market of Dough’Frost Incanto.

COSTUMER BENEFITS

Dough’Frost Incanto customers can benefits from robustness because the products
have quality of ingredients, customization option, provides energy, boost your mood,

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 contains antioxidants, and improves brain function. Our products can provide us with
protein, sugar, vitamins, and dietary fiber for better digestion. Our products made
convenient and fun to the customer.

COMPETITOR ANALYSIS

In marketing and strategic management, competitor analysis is an examination of the

strengths and weaknesses of present and potential competitors. This analysis provides a strategic
perspective for both offensive and defensive chances and dangers. Profiling combines all
important sources of competitor analysis into a single framework to aid in the efficient and
successful creation, implementation, monitoring and adjustment of strategies.

TABLE I

COMPETITOR I COMPETITOR II

TYPES OF FOOD PRICE PRICE

1. DOUGHNUT P60.00

SHAKES FLAVOR

1. STRAWBERRY P59.00 P69.00

SHAKE

2. MANGO SHAKE P59.00 P69.00

3. PAPAYA SHAKE P59.00

4. BANANA SHAKE P59.00 P69.00

DEMAND EVALUATION

TABLE II

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TYPES OF NO. OF UNIT ACTUAL SELLING ACTUAL
FOOD CLIENTS COST PRICE PRICE SALES

DOUGHNUT 80 15 1,200.00 35 2,800.00

STRAWBERRY 80 22 1,760.00 65 5,200.00

SHAKE

MANGO 90 20 1,800.00 65 5,859.00

SHAKE

PAPAYA 60 20 1,200.00 60 3,600.00

SHAKE

BANANA 80 20 1,600.00 65 5,200.00

SHAKE

TOTAL 390 97 7,560.00 22,659.00

OVERALL 11,700 2,910 226,800.00 679,770.00

TOTAL PER
MONTH

OVERALL 140,400 34,920 2,721,600.00 8,157,240.00

TOTAL PER
YEAR

This establishments projected revenue for year one will be calculated based on the
numbers of the customers who buys our products in the store. The proponent projective of
customer is 11,700.00 per month or 140,400.00 per year and total sales of 4,248,000.00 per year.
Base on the above computation Dough’Frost Incanto projected revenue for the first year is
4,248,000.00.

DEMAND ASSUMPTION

ASSUMPTION EXCEPTIONS

 Income ought to be steady or rising.  Concern about potential increases.

 We must maintain the high quality

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 of the goods and services we  Customer anticipations
provide.  If the price of the raw materials or
 Other item prices shouldn’t change. other inputs increases in the future,
 Replace failing or weakly price modifications may be
performing products. necessary.
 Price increases in the future are
projected.

MARKETING PROGRAM

This proposed business will provide food service to the general population; hence it
would need to develop some initiatives to help the populace. It is important to create and
implement marketing-related initiatives.

Advertising is one of the tactics that must be employed because it can open a channel
through which the goods and services of the Project can convey to the public the advantages and
relevance of the project. Advertising on social media will let people know what the
DOUGH’FROST INCANTO has to offer. The customer will be instructed about the service
being offered in this way. The application of this program ensures that the project’s clients are
welcomed and made aware of its existence.

And will have excellent website that can deliver a powerful sales and lead generation
tool. Share useful blogs, flyers, mouth to mouth, Facebook page updates, and flavors to establish
yourself as a local authority figure. With a multimedia business website, we are much more
accessible for those customers using a mobile device. No matter where they are, our customers
will find it easier to view our content, place orders, make payments, and interact with us. If our
company website is multimedia, a high percentage of our leads may be searching for our
company on a mobile device, and we will provide them with an optimized experience.

CHANNEL DISTRIBUTION

The target audiences and customers of this kind of business institution are offered
products and services. Customer and supporters can visit DOUGH’FROST INCANTO to enjoy

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its cold and refreshing nature. Creating a unique recipe, flavor, or presentation, involving tasks
like ingredient development, testing, and marketing to deliver a delicious treat to customers.

FOOD SUPPLIER

ADVERTISEMENT

INTERNET MARKETING

PROMOTIONAL IDEAS

PROMOTION

Send out emails to current and prospective customers offering them an opportunity to be
the first to try a new donut type. Create some hype by hosting a contest along with the offer. For
instance, ask customers to help you name a new donut and reward the chosen winner with prizes
and discounts. The steps or methods we will use to develop our Dough’Frost Incanto are called
promotions, and they are meant to draw customers in and make sure they take advantage of the
goods and services the business provides.

 Promotions on social media

 Online classifieds
 Blogs
 Influencer Marketing
 Creating a website
 Flyers

SWOT Analysis

A SWOT analysis is a strategic planning technique used by business to assess the

strengths, weaknesses, opportunities, and threats present in a project or business venture. It can

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assist our business in gaining historical perspective and coming up with solutions to current or
potential business issues.
STRENGTH
It contains a high-profit margins and cheaper
to make, the unique and colorful drinks to
attract the customer and the curiosity to taste.
It also considers healthy conscious customers
into affordable price. Profitable dough and
shake an advantageous in terms of capital and
overhead costs.
OPPORTUNITY
Expanding the menu including the innovation
of unique flavors both dough and milkshake
that diverse into a different offering.
Emphasizing local source and ingredients is
important to maintain the appeal of
customers. Having a platform showcase such
as catering services, packages, online selling
and also the loyalty of a customer that can
provide into a lasting and repeating business
during decreasing the sales of products.
Theme can be effective capitalizing the
seasonal holidays creating a donut and
milkshakes refer to the event that can boost
sales.
WEAKNESSES
Can be crucial but challenging in a saturated
market and donuts and milkshake have a
limited shelf life and leading to a potential
food waste. Seasons may affect the sales
during cold and low potential months that
people might prefer different types of treats.
THREATS
Competitor is the number one threat that
could affect your business, having a numerous
donut and milkshakes shop in other area is a
challenging one to attract to attract more
customers. Sales can also vary depending on
seasonality, the ingredients may cost higher
that can affect your profit margins.
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 CHAPTER 3

Management Study

According to Drucker, Management is a multipurpose organ that manages a business and

manages manager and manages workers and work.

FORM OF OWNERSHIP

Dough Frost Encanto operates as a partnership, collectively owned, and managed by six
dedicated individuals: (Cecile May, Jake, Kenneth, Rica May, Joselito, Chennie). In this
partnership structure, decision-making authority and responsibilities are shared among the
members. This collaborative approach enables each member to contribute their unique skills and
perspectives to the flourishing business of doughnuts and milkshakes. As partners, our shared
vision for Dough Frost Encanto is to craft exceptional and flavorful experiences for our
customers. The partnership model fosters teamwork, allowing us to pool resources, expertise,
and efforts. By uniting our passion for quality desserts and innovative offerings, we aim to
establish Dough Frost Encanto as a go-to destination for delightful treats. We are committed to
building a business that not only satisfies taste buds but also nurtures a sense of community,
where the synergy of six dedicated individuals creates a business with sweet success.

PROJECT ORIGINATOR

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 The idea behind establishing DOUGH’FROST INCANTO in the City of Bogo, is to give
customers something they want, a unique and flavorful taste. People in Bogo are aware of the
trend, so we decided to make affordable to customers will enjoy DOUGH’FROST INCANTO its
cold and refreshing nature in Bogo.

PRE-OPERATING PERIOD

The following activities will be included in the business’s pre-operational phase:

1. One must complete all necessary legal paperwork and obtain licenses.
2. Materials that will be utilized in the building’s construction must be purchased in order
for it to be completed.
3. The hiring processes.
a. Human resource planning is intended to guarantee that the organization’s personnel
needs will be continuously and appropriately met.
b. Creating a pool potential employee is taken into consideration when recruiting, in
accordance with the human resource plan.
c. Orientation is intended to make it easier for the chosen employees to fit into the
organization.
d. The goal of training and development is to increase people’s and group’s capacity to
contribute to organizational effectiveness.
4. Marketing the services in advance of the operation period is included in promotion and
advertising.
5. We want to make the DOUGH’FROST INCANTO as perfect as possible so that we are
fully prepared for its first day of business, so we want to put it through dry runs. This is
the period of preparation for opening or test conducting demos.
6. Operation: The beginning of the business itself.

Table III
GANTT CHART
A Timetable for the project implementation

ACTVITIES AUG SEP OCT NOV DEC JAN FEB MAR APR

License

Building Construction

Hiring Process

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 Promotion

Dry Run

Promotion

Project of the first month is having a license on August and four months dedicating the
construction building setting up to September to December. Hiring process will go to the third
and fourth month constructing the building. The promotion will take place thought the first
month to last and dry run will happen to eight and nine month and the standard operation in
which the project process must be finished on the 11th month.

ORGANIZATIONAL STRUCTURE

GENERAL
MANAGER

HEAD SUPERVISOR FINANCIAL MARKETING

CASHIER ACCOUNTANT

BAKER BARISTA LIASON

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JOB SPECIFICATION OF OFFICERS AND KEY PERSONNEL

General Manager

Employer responsibilities include hiring and staffing, onboarding, coaching, and develop
ment of current personnel, handling performance issues and terminations, assisting in the solutio
n of problems and decision-making, and carrying out performance reviews on schedule.

Head supervisor

Plans, monitors, and appraises job results. Conducts training. Implements and enforces
systems, policies, and procedures. Maintains safe and healthy work environment by establishing
and enforcing organization standards and adhering to legal regulations.

Financial

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 Financial matters regarding the management, creation, and study of money and
investments. It involves the use of credit and debt, securities, and investment to finance current
projects using future income flows.

Marketing

Assisting with continuous marketing initiatives, we identify and compose key media mes
sages, create objectives and goals, carry out strategic tasks, track results, make reports and marke
ting presentations, and produce the required marketing materials.

Cashier

Delivers equitable, amiable, and polite customer service; scans items to register sales on a
cash register; totalizes and itemises customer purchases; resolves customer concerns and answers
questions; bags purchases if necessary; processes return transactions; itemises and destroys asset
s by recording prices, departments, taxable and notaxable items; operates a cash register; enters p
rice changes using price sheets and special sale bulletins; discounts purchases by using coupons;
collects paymentmaintains checkout operations by adhering to policies and procedures and report
ing necessary changes; balances cash drawer by counting cash at the start and end of work shifts;
answers questions about pricing; keeps a safe and clean working environment by following guide
lines, rules, and regulations; and supports teamwork by completing related tasks as needed.

Accountant

Refers to a professional who is responsible for maintaining and managing financial

records and transactions for a business or organization. Accountants perform a variety of tasks,
including preparing financial statements, balancing the books, conducting audits, and providing
financial advice to management. They may work in a variety of settings, including private
industry, government, or public accounting firms.

Baker

A baker is a tradesperson who bakes and sometimes sells breads and other products made
of flour by using an oven or other concentrated heat source.

Barista

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 We are preparing and serving hot and cold drinks such as coffee, tea, artisan and
specialty beverages, cleaning and sanitizing work areas, utensils and equipment, cleaning service
and seating areas, describing menu items and suggesting products to customers, servicing
customers, and taking orders, ordering, receiving and distributing stock supplies, and receiving
and processing customer payments.

Liaison

Liaison are responsible for arranging all the products on the display shelves, processing
payments and keeping the shop clean and also responsible for proper food storage cleaning the
preparation area , sure utensils and trays are clean and ready to use.

Chapter 4

Technical Study

The technical study involves the analysis of the details necessary to develop a product or
service. This feasibility study phase determines the technical feasibility of the new idea in terms
of the inputs essential to the manufacture of the product, the expected output, and the building
requirements and facilities needed in production. At the end of the study, a choice among the set
of alternatives defined and cost estimates on fixed investments, manufacturing costs and
expenses, and start-up costs and fees should be provided. (Guo 2019)

SERVICE

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 Dough’Frost Incanto will be open Monday-Sunday only from 10:00 am to 8:00 pm. This
proposes that businesses offer customized doughnuts and milkshakes, and they’ll experience the
best and highest quality of their choices.

PRODUCT

Here are the list of Dough’Frost Incanto products.

Table IV

Types of food and drinks Selling Price

Doughnuts P24.00

Mango Shake P32.00

Strawberry Shake P33.00

Banana Shake P32.00

Papaya Shake P30.00

PRODUCT OR SERVICE PROCESS

The researchers create a unique style in our DOUGH’FROST INCANTO business

because we all know that some of our customers like a clean blank slate that you can revitalize.
A place to recharge with a good book and steaming drinks or to chat up a friend over that perfect
combination of doughnuts and milkshakes you’re going to stop eating after one more bite. The
best spots have a bit of magic to them: ambiance with no pretense, customers to customize their
own combinations, so they can mix and match flavorsP to create their perfect sweet, friendly
staffs and of course, delicious doughnuts and milkshakes that sure affordable and for them to feel
unique.

LOCATION OF THE ENTERPRISE

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 Figure 1

BUILDING LAY-OUT

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 A building with an area of 100 square meters. The front and rear elevations of the
building have a scale measurement of 50 meters (see and front and rear elevation). The left and
right-side elevations of the building have a scale measurement of 50 meters. The building is
composed of glass windows and is closed it is highly centralized air conditioned.

Figure 2 ( Ground Floor)

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Figure 3 ( Front View )

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Figure 4

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Figure 5

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FACILITIES AND EQUIPMENT

A. KITCHEN EQUIPMENTS

Mixing Bowls
Measuring cups
Disposable Spoons
Doughnut Cutter
Steel Frying Machine
Spatulas
Rolling Pins
Pastry brush
Garbage Bag
Cooking Racks
Blenders
Shake Cup
Straws
Whisk

B. OFFICE EQUIPMENT

Table
Office Chairs
Steel filling Cabinet
Wall clock

C. PROPERTY AND EQUIPMENT

Air Conditioner
Computer
Fire Extinguisher
Breaker
Freezer
Refrigerator
Mirror
Bowls
Plastic cups

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 Chapter 5

Financial Study

Finance describes the management, creation, and study of money, banking, credit
investment, assets, and liabilities that make up financial systems, as well as the study of those
financial instruments. Some people prefer to divide finance into three distinct categories: public
finance, corporate finance, and personal finance.

MAJOR ASSUMPTION

The objective of this business is to perform a satisfactory service and continue to improve
as time passes by. In connection to this, we aim to achieve increased revenue, increased profit
margins, retrench in times of hardship, and earn a return on investment.

1. Straight-line method is used for Depreciation.

2. Light and water bill will increase 5% every two years.
3. After two years of its operation or as required by government regulation, salaries and
wages will rise by 3%.
4. Sales will increase by 10% succeeding years.
5. Every year, the number of clients and customers grows by 10%.
6. The purchase cost will increase 2% per year..
7. The transportation will increase 5% every two years.
8. The advertising expenses will increase by 3% per year.
9. Fuel (LPG) will increase by 50 pesos per year.
10. Net income is divided equally among partners.
11. Telecommunication Expenses will increase by 3% per year.

FINANCIAL STATEMENT

The financial statement represents the results of operations and the company’s financial
position. Public traded companies commonly prepare four main statements: Balance sheet,
income statement and cash flow statement. This is formal regard of a business’s financial
activities and position, a person, or other entity.

Relevant financial information is presented in a structured manner and in a form that is

easy to understand. They typically include an introductory financial statement accompanied by
management discussion and analysis.

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 Chapter 6

Socio-Economic Study

Economic and Social Value

The Dough’Frost Incanto sector contributes significantly to the economy and has societal
implications.

Economic contribution

Profitable businesses contribute to the local and national economies. Businesses

contribute taxes to the government, enabling numerous projects and community services, such as
hospitals, to be funded. These firms also buy food, tools, and supplies from other businesses to
run their operations, contributing to the profitability of other companies. Preparing doughnut and
milkshake is a labor-intensive process, therefore, it generates jobs for the community since
individuals are needed to fill these positions. Wages pay taxes and are spent on other goods and
services in society, contributing to economic growth.

Social contribution

The company's social obligation to do the right thing for employees, the community, and
the environment is crucial Respecting diversity, donating to charitable causes, practicing
sustainable practices, and encouraging healthy lives are just a few of the numerous ways to show
that you care about the community.

Waste Disposal

Waste must be properly disposed of so that the maintenance of cleanliness in this

establishment is highly promoted and organized. Regarding this matter, trash cans will be put in
every corner of our shop. The service crew is responsible for its cleanliness The BOGO CITY
Garbage Collector will collect the accumulated garbage.

64
References

Internet Sources

Delishhttps://www.delish.com> food-news

According to Drucker, https://emeritus.org/blog/what-is-business-management/

IELTS Practice.Org,2019 https://www.ielts-practice.org.com

American Marketing Association, Definitions of Marketing , approved 2017, accessed 24 Jan.

2021

Retrieved from https://en.wikipedia.org/wiki/Marketing

Kotle’s defines marketing, www.businessmanagementideas.com

Technical study, https://www.investopedia.com

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Curriculum
Vitae

64
 GLENN M. OSTIA, DBA

Malbago, Daanbantayan, Cebu

Contact Number: 09175467135

Email Address.: glenz ostia@yahoo.com

PERSONAL DATA:

Date of Birth: February 07.1977

Place of Birth: Cebu City

Religion: Catholic

Sex: Male

Civil Status: Married

Height: 5’7

Weight: 120 lbs.

Mother's Name: Demetria M. Ostia

Father's Name: Saturnino B. Ostia (deceased)

SSS Number: 06-3011200-9

Tin Number: 252900120000

In case of emergency, person contacted: Mrs. Venus D. Ostia

09950224584

EDUCATIONAL BACKGROUND:

Graduate : Doctor in Business Administration

64
School : University of Cebu

Year Graduated :2018-2019

: Master in Business Administration

School :University of Cebu

Year Graduated :2012

College:

Course : Bachelor of Science in Tourism

School : University of San Jose-Recoletos

Year Graduated :Summer 1997

High School : Calape National High School

Address : Calape, Daanbantayan,Cebu

Year Graduated: : 1994

Elementary : Malbago Elementary School

Address : Malbago, Daanbantayan, Cebu

Year Graduated : 1990

EXPERIENCES:

College Instructor/HTM Coordinator

School : Cebu Roosevelt Memorial Colleges

64
Address : Bogo City, Cebu

Department : College of Commerce

Year : 2007 to present

Manager : CRMC Travel and Tours

Address : Bogo City, Cebu

Year : 2008 to present

Dance Instructor : Free Lance

Year : 1999 to present

SEMINARS ATTENDED:

Certified of Appearance

HRM/TOURISM Faculty Development Seminar

“IT in the Hospitality”

Date: May 29-30, 2008

Venue: NQ Function Hall, USJ-R

Certificate of Participation

1st Regional Hospitality and Tourism Faculty Development

Date: May 29-30, 2008

Venue: NQ Function Hall, USJ-R

64
Certificate of Participation

The 1st Cebu Expo Foods and Beverages Expo

"Service Attendants Relay Competition"

Date May 22-25, 2008

Venue: CICC

Certificate of Appreciation

"CEFBEX"

Date: May 22-25, 2008

Venue: CICC

Certificate of Participation

Seminar: Upgrading Teaching Competencies of

The use of Teaching Strategies, Preparation of Learning

Package, Assessment and Values Integration

Date: May 28-30, 2007

Venue: CRMC AVR

64
NAME: CECILE MAY C. ARNADO

NICKNAME: CECILE

ADDRESS: LIBAONG, SAN REMIGIO, CEBU

DATE OF BIRTH: AUGUST 24, 2002

GENDER: FEMALE

CIVIL STATUS: SINGLE

CITIZENSHIP: FILIPINO

RELIGION: ROMAN CATHOLIC

PARENT/S NAME: CECILE MAY & DANNY ARNADO

EDUCATIONAL BACKGROUND

ELEMENTARY SCHOOL: LIBAONG ELEMENTARY SCHOOL

HIGH SCHOOL: LIBAONG NATIONAL HIGH SCHOOL

COLLEGE: CEBU ROOSEVELT MEMORIAL COLLEGES

64
COURSE: BACHELOR OF SCIENCE IN HOSPITALITY MANAGEMENT

MAJOR IN FOOD AND BEVERAGE

MOTTO: “EVERYTHING HAPPENS FOR A REASON BECAUSE IT HAS A PURPOSE

FOR US TO LEARN”

NAME: RICA MAY V. MARQUEZ

NICKNAME: RICS

ADDRESS : POBLACION, SAN REMIGIO CEBU

DATE OF BIRTH: JULY 9, 2001

GENDER: FEMALE

CIVIL STATUS: SINGLE

CITIZENSHIP: FILIPINO

RELIGION: ROMAN CATHOLIC

PARENT/S NAME: MICHELLE/ RICHARD MARQUEZ

EDUCATIONAL BACKGROUND

ELEMENTARY SCHOOL: SAN REMIGIO CENTRAL SCHOOL

HIGH SCHOOL: SAN, REMIGIO NATIONAL HIGH SCHOOL

64
COLLEGE: CEBU ROOSEVELT MEMORIAL COLLEGES

COURSE: BACHELOR OF SCIENCE HOSPITALITY MANAGEMENT MAJOR IN FOOD

& BEVERAGE

MOTTO: YOU HAVE A DREAM THAT YOU CAN CONQUER. ALWAYS REMEMBER
THAT FAILURE IS NEVER A BARRIER, IT ONLY MAKES YOU STRONGER

Name: Kenneth C. Mahidlawon

Nickname: Ken/kenma

Address : Marangog, Bogo City, Cebu

Date of Birth: April 29, 2003

Gender: Male

Civil Status: Single

Citizenship: Filipino

Religion: Roman Catholic

Parent/s Name: Rosalina Mahidlawon Edgar Mahidlawon

Educational Background

64
Elementary School: Marangog Elementary School

High School: Northern Cebu Colleges Inc.

College: Cebu Roosevelt Memorial Colleges

Course: Bachelor of Science Hospitality Management Major in Food & Beverage

Motto: “In the end, you choose what you choose”

Name: Joselito Cantoneros

Nickname: Litoy

Address : Libertad, Bogo City, Cebu

Date of Birth: March 20,2002

Gender: Male

Civil Status: Single

Citizenship: Filipino

Religion: Roman Catholic

Parent/s name: Mary Joy Cantoneros

Educational Background

64
Elementary School: Bogo Central School II

High School: Northern Cebu Colleges Inc.

College: Cebu Roosevelt Memorial Colleges

Course: Bachelor of Science Hospitality Management Major in Food & Beverage

Motto: "Do unto others as you would have them do unto you"

Name: Chennie Rule M. Abad

Nickname: Kikay

Address : Ilihan, Tabogon, Cebu

Date of Birth: November 20,2003

Gender: Female

Civil Status: Single

Citizenship: Filipino

Religion: Roman Catholic

Parent/s name: Renato Abad

Educational Background

Elementary School: Ilihan Integrated School

64
High School: Tabogon Roosevelt High School

College: Cebu Roosevelt Memorial Colleges

Course: Bachelor of Science Hospitality Management Major in Food & Beverage

Motto: “ There will always be excuses hindering you from your goal. Be stronger than your
excuses.

Name: Jake H. Rosellosa

Nickname: Jake

Address : Libaong, San Remigio, Cebu

Date of Birth: December 23,1999

Gender: Male

Civil Status: Single

Citizenship: Filipino

Religion: Roman Catholic

Parent/s name: Leonora/Isidro Rosellosa

Educational Background

64
Elementary School: Mactan Air Base Elementary School

High School: Libaong National High School

College: Cebu Roosevelt Memorial Colleges

Course: Bachelor of Science Hospitality Management Major in Food & Beverage

Motto: "Be Yourself”

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