GONCANG BUKO

SHAKE
BUSINESS PLAN
BUSINESS PLAN PASSIONATE

Goncang (Buko Shake)

Noreen M. Lano

Jessa Umpad

Jonh Paul Santos

Robert Reofrir

Myrna E. Mangao

Raven Mesinas

Michael Landrito

Marilou Lleno

Jan Maritess A. Cruz

Mark Lester J. Alindogan

Pauline A. Panaligan

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 December 20, 2021

TABLE OF CONTENTS

Page

I. INTRODUCTION……………………………………………………………………………….…….5-6

Business Name and Address………………………………………………………………………....5

Names and Addresses of Business Owner/Staff……………………………………………….......5
Nature of the Business…………………………………………………………………………….......6
Statement of Financing Needed………………………………………………………………….......6
Confidentiality Statement………………………………………………………………………….......6

II. EXECUTIVE SUMMARY……………………………………………………………………………...7

III. ENVIRONMENTAL AND INDUSTRY ANALYSIS……………………………………………..…8-9

SWOT Analysis……………………………………………………………………………………...….8
Conditions of General Environment…………………………………………………………………..8

IV. BUSINESS DESCRIPTION………………………………………………………………………10-11

Product………………………………………………………………………………………………….10
Business Size…………………………………………………………………………………………..10
Mission, Vision, and Objectives of the Business…………………………………………………...10
Location…………………………………………………………………………………………………11
Background of the Business Owner………………………………………………………………….11

V. PRODUCTION PLAN……………………………………………………………………………..12-23

Kiosk 3D Model………………………………………………………………………………………..12
Machinery and Equipment……………………………………………………………………………15
Ingredients……………………………………………………………………………………………...17
Future Capital Needs………………………………………………………………………………….20
Manufacturing Process………………………………………………………………………………..21

VI. OPERATIONS PLAN……………………………………………………………………………..24-25

Description of the Company’s Operations…………………………………………………………..24

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 Flow chart of Order for Goods from Supplier……………………………………………………….24
Flow chart of Services…………………………………………………………………………………25
Flow chart of Pre-opening and Pre-closing Activity………………………………………………..26

VII. MARKETING PLAN……………………………………………………………………………….27-31

Positioning………………………………………………………………………………………………27
Product…………………………………………………………………………………………………..27
Packaging……………………………………………………………………………………………….27
Place……………………………………………………………………………………………………..27
People…………………………………………………………………………………………………...27
Promotion……………………………………………………………………………………………….27
Distribution……………………………………………………………………………………………...28
Pricing…………………………………………………………………………………………………...29
Sales Forecast………………………………………………………………………………………….31

VIII. ORGANIZATIONAL PLAN……………………………………………………………………….32-34

Form of Ownership…………………………………………………………………………………….32
Organizational Chart…………………………………………………………………………………..32
Background of the Management Team………………………………………………….…………..32
Roles and Responsibilities of Management Team……………………………………….…………33

IX. FINANCIAL PLAN…………………………………………………………………………………35-39

Projected Sales..................................................................................................................................35
Projected Cost of Sales......................................................................................................................35
Operating Budget...............................................................................................................................35
Projected Income Statement..............................................................................................................36
Projected Statement of Cash Flows...................................................................................................37
Projected Statement of Financial Position..........................................................................................38
Projected Statement of Changes in Equity.........................................................................................38
Breakeven Analysis............................................................................................................................39
X. TIME TABLE & MILESTONES.................................................................................................................
XI. APPENDICES..........................................................................................................................................

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 INTRODUCTION

A summary of the intended business presenting the business name and address, business owners,
nature of business, and statement of financing needed.

Business Name and Address

Goncang (Buko Shake)

Sole Proprietorship

252, Sitio Pook Paliparan 3, Dasmariñas City, Cavite.

Names and Addresses of Business Owner/Staff

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 Name Position Contact Details Address
Noreen Lano ✓ Owner • 09285765963 Sitio Pook Paliparan 3,
✓ General • neeron@gmail.com Dasmariñas City, Cavite.
Manager
Sebastian ✓ Staff • 09777418786 Block 49 Lot 34
Mahilum • iambasti@gmail.com Hummingbird
Street, East 1, Camella
Springville, Molino III,
Bacoor, Cavite
Nature of the Business
Goncang “buko shake” business offers and distributes high-quality and savory shakes that
arouse thirst and will bring you to the utmost freshness. Goncang is under “Sole proprietorship” as its
legal manner in which the business entity is formed to describe its nature. Goncang as a Sole
proprietorship-managed business has its successive advantages as it is easy to establish and
dismantle.

It is created to appeal to consumers' taste buds by making you want to order more and return
regularly. It mainly operates to provide good quality food products for consumers to enjoy and savor.
Goncang offers reasonable, affordable prices; for a healthier, refreshing, filling, and satisfying drink.
Furthermore, the business concept respectively takes advantage of the hot season we have in the
Philippines, to provide a satisfactory drink that they will look for during these times.

Statement of Financing Needed

The starting capital of the Goncang Buko Shake business is ₱55,000, sufficient to cover the costs for
the first month of opening, including the ingredients, supplies, utilities, promotions, equipment, kiosk
construction, and as well as the business permit and license expenses. The costs of ingredients and
supplies presented were depending on the projected sales in units during the month of opening,
which is January. We decided to make the opening in the first month of the year to create familiarity
before the summer starts. The business location will be at the front of the business owner’s house,
which is at 252, Sitio Pook Paliparan 3, Dasmariñas City, Cavite.
Ingredients ₱ 10,000
Equipment ₱ 18,800
Kiosk Construction ₱ 15,000
Permit and Licenses ₱ 3,500
Promotions ₱ 1,000
Supplies ₱ 3,000
Utilities ₱ 1,000
TOTAL ₱ 52,300

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Confidentiality Statement
All business information which includes financial information, business plans, and the identity of the owner is
considered confidential. The readers of this report must acknowledge that and agree to keep this private. Any
information disclosed without the owner’s consent may cause harm to the owner, business, and its venture.

EXECUTIVE SUMMARY

The Philippines has been known for its tropical season and many Filipinos rely on cold drinks they could bring
anywhere during the dry season to relieve the heat. A lot of food industries have already contributed to this,
some of the examples are the soft drinks, shakes by Zagu, Starbucks, Milk Tea shops which became a trend,
and other more cafes and franchises. However, none of these drinks could claim that their product is healthy,
and that is what Goncang Buko Shake would offer. Goncang Buko Shake is a small business in a sole
proprietorship form owned by Ms. Eunice Andrei O. Jaen. This name “Goncang” is the Malaysian term for
“shake shake”, the owner thought of using the foreign language because of her love for the
Malaysian animated series called “Upin & Ipin”. She also thought that it would be good to have a foreign name,
making it unique here in the country, to gain more attention.

The owner of the business, Eunice Andrei O. Jaen, is a BS Business Administration degree holder. She is a
former Jollibee Assistant Manager because she is currently reviewing for NMAT, giving her the idea of having
her own business to make up for the job loss.

The product, Goncang Buko Shake, is a healthy drink made of fresh buko added with sweet milk, gelatin, and
nata de coco. It will be served in a 22 oz-sized cup with a lid and straw for ₱120. This type of packaging will
make it easier for the customers to hold the product and bring it anywhere without it spilling. The cups will also
have a printed quote about littering and recycling to encourage people to be more mindful of the earth and
disciplined in using plastics. The location would be at 252, Sitio Pook Paliparan 3, Dasmariñas City, Cavite. It is
a barrio with a large population, making it easier to market the business. The business promotion will be done
through promos and social media advertising, but to gain trust and familiarity with the consumers, the business
will give a satisfactory product and good service, and let the consumers be encouraged to promote the product
to other people. The target market of the business is the general community, everyone who passes or lives
within the small community is considered a potential buyer.

According to the Forecasted Financial Statements, the business will gain profit consistently and has the
potential to expand over the years. The sales per year increased by 5% in the second year and for the third
year, they increased from 5% to 9%. However, this increase could be only achieved if the Mission, Vision, and

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Objectives of the business are accomplished. Lastly, because the net income is lower than ₱250,000, there will
be 0% income tax for the management team according to Republic Act No. 10963 in the first two years.

ENVIRONMENTAL & INDUSTRY ANALYSIS

• SWOT Analysis: This part shows the business’ strengths, weaknesses, opportunities, threats to be
perceived of the advantages, things to avoid, things to be prepared of, and things to improve.

STRENGTHS
• Local WEAKNESSES
• Affordability • Large Competitions
• Service • Limited offers
• Quality ingredients and • No variations
product • Expensive product
• Good packaging ingredients
• Location SWOT
OPPORTUNITIES
THREATS
• Innovative marketing strategies • Road widening
• Trendsetting • Customers’ unfamiliarity
• Marketing campaign in with the product social media • Inability
to raise capital
• Tropical seasons

Conditions of General Environment

Sociocultural

• Changes in demographics are one of the socio-cultural elements affecting Goncang. Individuals'
preferences may differ in what the society can now give, for example, instead of buying buko shake,
some people may choose milk tea because it is more common in today's society and generation. This
is especially true when it comes to marketing products and services to a younger generation.

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 • Consumer preferences are evolving, and this is one of the key socio-cultural elements driving firms and
business decisions. What was hot and fashionable 20 years ago may no longer be popular now or in 10
years. Because buko shake is an older kind of beverage with a lot of modern forms of drinks, this will
be one of the socio-cultural aspects that will affect our business in general.
• Another influence in purchasing selections for our product is the social class of the individuals in our
area. People in our area, which is primarily middle to working and lower classes, may or may not be
able to afford or buy our product, depending on their financial responsibilities and priorities.
Politico-Legal

• Since our business is covered with different laws and conditions under the government, our business
will ensure that the product we offer protects the rights of consumers to be safe and have a
healthfriendly environment.
• The business will participate in the different procedures in the undertaking of future inspections and to
take different permits needed in order for us to fully operate. This will be done in order to avoid issues
with existing business regulations as well as other government laws that may interfere with our
operations.

Economic

• Growth and development of the economy. Economic growth is most likely the most crucial factor
influencing corporate success. Because Goncang’s location has a large population, our business must
be able to meet the demands of a changing economy. We must examine the amount of money being
invested in long-term improvement channels as well as the finances of the people living in a given area
as a whole.
• Raw materials are readily available. Because buko/coconut is widely available in the Philippines and is
not a seasonal fruit, our firm will have little difficulty assigning and locating sources for our supply.

Environmental

• Goncang will face a challenge in regulating its contribution to environmental issues such as pollution.
With the usage of plastic cups, we will highly ensure to have proper disposal of our wastes.
• Another environmental factor is the climate, which will affect our business during the cold season
considering that we serve cold dessert products. In addition, the occurrence of typhoons and any other
calamities may affect the supplies of coconuts which is the main ingredient for our product.

Technological

• With the advancement of technology nowadays, our business will continuously adapt to all of the
changes that will occur. In today’s situation, social media becomes the main source of most product
information. The wide range of social media enables sellers and consumers to have an interactive
engagement. Gongcang will keep in touch with all of the developments and will continuously provide a
high-quality service to constantly manage the increase of brand recall and engagement.
• This business will ensure the quality of our product with the use of technology. We highly guarantee to
consult and improve every technological supply to keep the safety of both producers and consumers.

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 BUSINESS DESCRIPTION

Product
The product of Goncang is a buko pandan-flavored shake. Made and served with the
following: gelatin, nata de coco, buko, evaporated milk, condensed milk, pandan extract,
and ice. This product is capable of helping the customers to beat the heat. It can also
provide them health benefits like calcium, iron, vitamins a, c, d, e, and k, protein,
minerals, carbohydrates, and fiber that they need. The product will be sold for ₱120.

Business Size
The business would be in a kiosk, perceived that the starting capital is also small. It is with a size just
enough to prepare and serve the consumers. Over time, we can expand its size as Goncang grows.
Therefore, the Goncang Buko Shake is a small business that may expand over time.

Mission, Vision, and Objectives of the Business

Mission: To provide fresh high-quality products that will exceed our customers’ standards. To serve
products and nourish our customers with health-friendly desserts at a reasonable price in a clean and
convenient place. To offer the best service by giving our customers innovative ways to improve our
business. Lastly, to satisfy their expectations.

Vision: To become one of the most trusted brands in the food industry, admired for its passionate
service and product innovation. It aims to be known and make a competitive business in the country
by providing consistent customer-focused service and quality products.

Objectives

1. To produce a fresh high-quality product that will surpass customers’ expectations.

2. To provide customer-focused service in the food industry.

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3. To perform innovative ways in improving the product.

Location
The location is at 252, Sitio Pook Paliparan 3, Dasmariñas City, Cavite. Since the target
market is the general public, we decided to put up the business in a place with a large population.
This way there will be more potential buyers, and since it is an open-front selling stand, it is less
expensive than renting a space.

The is the business location of Goncang, making Barangay Paliparan 3 the landmark for customers to
easily recognize the business location.

Background of the Business Owner

Drake Stephen Lano ✓ Exposed in business at an early age

because of family.
✓ High School Completer
✓ Accountancy, Business, and Management
SHS Completer
✓ BS Business Administration degree holder
✓ Former Jollibee Assistant Manager
✓ Currently reviewing for NMAT

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 PRODUCTION PLAN
KIOSK 3D MODEL

FRONT

• The materials that will be used for this model are cost-effective materials which are wood and acrylic
glass.
• The acrylic glass is placed to protect the staff and product from any inconveniences like strong wind,
dirt, and virus.
• This Kiosk can accommodate only one person, the staff.
• Green color will be used to create familiarity along with the logo.
• The space is big enough to stuff supplies and equipment.

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 INTERIOR

The interior contains two (2) cabinets with two (2) shelves that will also serve as a table where the
blender, sample cups, etc. will be set up. It also has enough space to accommodate other current or future
equipment like icebox and ice maker machine.

BACK

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 OTHER ANGLES

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Machinery and Equipment
For a reason that it is a shake business, only a few equipment and machine are needed. High-quality
equipment is chosen for the equipment that does not have a cost-efficient alternative. All of the equipment
presented are convenient for the processing of the product.
Name of Machine / Equipment Quantity Unit Price Total Price
2 ₱ 8,500 ₱ 17,000

JTC Omniblend III Heavy Duty Blender

1 ₱ 1,170 ₱ 1,170

Orocan Icebox Cooler Chest 45L

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 1 ₱ 200 ₱ 200

Measuring Cups

2 ₱ 60 ₱ 120

Spatula (Scraper)

2 ₱ 95 ₱ 190

Kitchen Towels

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 1 ₱ 120 ₱ 120

Pitcher (1L)

Ingredients
These are the ingredients that are needed to be in the product. Alaver’s Store and Paliparan 3 Wet
Market are chosen to be the source and supplier of these ingredients because of their affordable goods and
accessibility.
Name of Provider Ingredient Contact Number Address
Alaver’s Store (8+) 757-1893 B2 L1&2 Mabuhay
Comml. Center
Paliparan III,
Dasmariñas, Cavite.

Mr. Gulaman Gelatin

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 8 588-5900 B2 L1&2 Mabuhay
Alaver’s Store Comml. Center
Paliparan III,
Dasmariñas, Cavite.

Nata de Coco

Paliparan 3 Wet +63 913 232 1023 Paliparan Wet and

Market Dry Market,
Barangay Paliparan
III, Dasmariñas City,
Cavite.

Buko Juice

Paliparan 3 Wet +63 913 232 1023 B2 L1&2 Mabuhay

Market Comml. Center
Paliparan III,
Dasmariñas, Cavite.

Buko Meat

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 Alaver’s Store +632 8840-4500 B2 L1&2 Mabuhay
Comml. Center
Paliparan III,
Dasmariñas, Cavite.

Evaporada Milk

Alaver’s Store +63 2 8283 8118 B2 L1&2 Mabuhay

Comml. Center
Paliparan III,
Dasmariñas, Cavite.

Condensed Milk

Alaver’s Store 1-800-632-5847 B2 L1&2 Mabuhay

Comml. Center
Paliparan III,
Dasmariñas, Cavite.

Pandan Extract

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 Paliparan 3 Wet +63 956 877 6256 Paliparan Wet and
Market Ice Dry Market,
Barangay Paliparan
III, Dasmariñas
City, Cavite,

Future Capital Needs

As the business grows, there would be a need for upgrades or acquirement of more convenient
equipment and will surely help the business reach its peak.
1 ₱ 52,600 ₱ 52,600

Opal Countertop Nugget Ice Maker

Manufacturing Process
➢ Prepare the ingredients needed.
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 ➢ Put the Buko Juice in the Blender.

➢ After putting the Buko Juice, put the Buko Meat.

➢ Close the lid and turn on the blender. Wait for 15 seconds until the buko becomes smooth.

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 ➢ After that, add the evaporated creamer, condensed milk, pandan extract, and ice to the buko juice and
meat.

➢ Blend it again but only for 30 seconds until it has a thick texture, indicating that the shake is ready.

➢ While waiting for the shake, prepare the nata de coco and gelatin, and put it in a 22oz cup.

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 ➢ Pour the shake carefully into the cup and seal it with a lid.

OPERATIONS PLAN

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DESCRIPTION OF THE COMPANY’S OPERATION
Goncang’s optimal period to sell and operate would be
Identifying the need for
between lunch and snack time for around 10 am to 5 pm.
Goods
From Monday to
Saturday, it will be open 25 days a month. Our 7hour job
involves and emphasizes providing the best possible
customer service to brighten and refresh their day. There will
Selecting needs of
purchase
be a paid 20min lunch break at 12 pm for the staff. From
taking orders to serving customers, our company will follow
the flow of operations presented:
Purchase of orders
FLOW CHART OF GOODS FROM SUPPLIER
Specific raw materials and ordering goods like ice and
buko will occur at the conclusion of each day, ensuring that Analyzing and checking
the ingredients are fresh and new. orders
The order flow from the provider will involve recognizing the
needs for goods, selecting those needs, and placing an order,
then receiving the goods, registering the transaction, and Receiving of goods
finally terminating the purchase order. Suppliers and business
owners will be involved. Restocking of these goods will occur
at the conclusion of each week, ensuring that there will be no
shortage in future activities.
Checking of invoice from
the supplier
FLOW CHART OF SERVICES
Since the business has promos,
presenting these is included in the flow of services. This is not
Processing of payments
only to gain more customers but also to create familiarity and
trust.

Record keeping
Figure 1: The Flow of Goods from Supplier

Purchase order closure

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 Figure 2: The Flow of Orders from Customer

Consumers' orders will be processed in-store, including the interaction between staff and customers. It
will begin with a customer's order and progress through order processing, payment transaction, receipt
reception, and order fulfillment.

The flow chart of pre-opening activity and pre-closing activity

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 Information Gathering
Checking and cleaning of location

Analyzing and recording of sales

Sanitizing and preparing of equipements

Auditing

Preparations of the crew and employee for

the opening Cleaning of work area
(wearing hairnets, apron, and face masks
)

Cleaning of tools and equipment

Placing and organizing of ingredients and

stocks

Storing of ingredients and supply

Final run down Check all areas of the shop floor &
back-end for any unwanted things

Check Lightings, computer systems to

be closed before final closing of the
store
Opening to the public

Seal the safe & locks properly.

Figure 3: Flow of Pre
-opening Activity

Figure 4: Flow of Pre-closing Activity

MARKETING PLAN

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Positioning
The food industry in the Philippines is big and the number of competitors gets larger as time passes.
However, we believe that there is a low chance of failing in creating a food business in the Philippines
especially if it is innovative, has reasonable prices, is trendy, and is satisfactory. We all know that nowadays,
people are into Milk Tea which is a Vietnamese-inspired drink that sells all over Asia and we thought that
creating something similar but more local will be a worth-business idea too. With that being said, the business
will offer a local drink that they are already used to but will still drink because it is satisfactory and innovative.

Product
The product is a buko-pandan flavored shake, compared to other buko shakes we got used to, this
product has different ingredients that will therefore give a different taste and satisfaction to the buyers. The
product has health benefits because of its natural ingredients and will be distributed with promos to keep the
customers engaged.

Packaging
The product will be put in a 22oz plastic cup with a plastic lid and a straw. This type of packaging will
make it easier for the customers to hold the product and bring it anywhere without it spilling. The cup comes
with the business’ logo sticker to showcase product identity. The cups will also have a printed quote about
littering and recycling to encourage people to be more mindful of the earth and disciplined in using plastics.

Place
The business stall will be found in 252, Sitio Pook Paliparan 3, Dasmariñas City, Cavite. It is a
setting with a big population to have more potential buyers. This place is specifically at the front of the
owner’s house to make it easier for her to monitor the business.

People
The target market of this business is the general community specifically people aged 4 years old and
above. There are a lot of people who walk around the place considering that it is a barrio. This way, we can
make all families, students, workers, kids, etc., aware of our business and become our potential buyers.

Promotion
The business will be promoted through social media, promos, and by people. People are the most
important promoter of a business, and we aim to achieve that by giving a good service and product. The
promos will be mostly discounts.
Promotion includes:

• Bakuna Benefit: The customer will receive a 10% discount if they can present their COVID19
Vaccination Record Card along with their Valid IDs during the first month of opening.

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 • Loyalty Card: Customers will receive a “Goncang Loyalty Card” and one coco sticker after the
first purchase of the product. They will receive another coco sticker in every purchase, after
completing the twenty (20) coco stickers within one month, they will receive our product for free.

• Finders Keepers: Stickers can be found on random cups. Once they've found one, they just
have to present it to the cashier and that lucky customer gets a 15% discount.

• Birthday Gift Promo: A birthday celebrant who is a loyalty cardholder will get a free Goncang
Buko shake.

• Social Media Promotion: Through social media, the business will promote the product to attract
more buyers.

Distribution
We decided to have a direct channel of distribution since our products are slightly perishable, it
needs to arrive quickly and in controlled conditions. In line with the advantage that we can control the
handling out of our products and as well as the prices that are charged.

Pricing
These are the breakdown of the product. This includes the costs of direct materials, labor, overhead, and
fixed cost. Desired Mark-up of the product is at 41% to maximize the profit. ➢ Direct Materials

Goncang Buko Shake (22oz)

Ingredients Cost Qty. Needed Cost per Serving

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 Gelatin PHP 15/25g 6g ₱
3.60
Nata De Coco PHP 50/340g 28g ₱
4.20
Buko Juice PHP 25/1L 60ml ₱
1.50
Buko Meat PHP 25/50tbps 2tbsp ₱
1.00
Buko Evaporada Milk PHP 25/310g 43g ₱
3.44
Condensed Milk PHP 35/390g 64g ₱
5.76
Pandan Extract PHP 60/20ml 2ml ₱
6.00
Ice PHP 20/kg 320g ₱
6.40
TOTAL ₱ 31.90
Materials Cost Qty. Needed Cost per Serving
Cup PHP 160/50pcs. 1 ₱
3.20
Logo Sticker PHP 50/15pcs. 1 ₱
3.33
Straw PHP 75/100pcs. 1 ₱
0.75
TOTAL ₱ 7.28
Ingredients Pagckaging Total Cost per Serving
₱ 31.90 ₱ ₱ 39.18
7.28
➢ Direct Labor

Direct Labor
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 Salary (per month) ₱
5,500
Unit Sales 450
Direct Labor per Month ₱
12.22

➢ Direct Overhead
Direct Overhead
Meralco ₱
700
Maynilad ₱
300
➢ Fixed Cost Unit Sales 450
Direct Overhead per Month ₱
2.22
Fixed Costs
Salary (per month) ₱
5,500
Utilities (per month) ₱
1,000
Promotion ₱
1,000
Total Fixed Cost ₱
7,500
Unit Sales 450
Total Fixed Cost per Month ₱
16.67
➢ Pricing
Pricing
Direct Material ₱ 39.18
Direct Labor ₱ 12.22

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 Direct Overhead ₱ 2.22
Variable Cost per Unit ₱ 53.62
Fixed Cost ₱ 16.67
Unit Cost ₱ 70.29
Desired Mark Up 41%
DMU 70.29/(1-.41)
Marked up Price ₱
119.14
Final Price ₱
120.00

Sales Forecast
Below is the chart containing the projected sales of the business of each product size for each
month of the year and the total projected sales by the end of the year. The projected sales month
varies due to the season in the Philippines.
Average Projected Sales
Goncang Buko Pandan Shake
Projected Sales (Units) Projected Sales (Peso)
January 550 ₱
66,000.00
February 600 ₱
72,000.00
March 700 ₱
84,000.00
April 725 ₱
87,000.00
May 750 ₱
90,000.00
June 700 ₱
84,000.00
July 800 ₱
96,000.00
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 August 800 ₱
96,000.00
September 825 ₱
99,000.00
October 800 ₱
96,000.00
November 700 ₱
84,000.00
December 550 ₱
66,000.00
TOTAL 8,500 ₱
1,020,000.00

ORGANIZATIONAL PLAN

Form of Ownership
The business will be a sole proprietorship with Ms. Eunice Andrei O. Jaen as the owner. It is a
microbusiness and therefore easy to manage.

Organizational Chart

Eunice Andrei Jaen

(Owner, General Manager)

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 Alvincent Carreon
(Manufacturer, Salesperson,
Cashier)

Background of the Management Team

Name and Role Background

Eunice Andrei O. Jaen ✓ Exposed in business at an early age

because of family.
➢ Business Owner ✓ High School Completer
➢ General Manager ✓ Accountancy, Business, and Management
SHS Completer
✓ BS Business Administration degree holder
✓ Former Jollibee Assistant Manager
✓ Currently reviewing for NMAT

Alvincent Carreon
➢ High School Completer
➢ Manufacturer ➢ Grade 11 SHS – ABM Completer (stopped
➢ Salesperson schooling because of the pandemic)
➢ Cashier ➢ Former legal clerk part-timer

Roles and Responsibilities of Management Team

Name Position Qualifications Duties & Responsibilities

Eunice Andrei O. ➢ Owner ➢ Must-know business ➢ Ensures a safe, secure,

Jaen ➢ General and its principles. and legal work
Manager ➢ Must have a strong environment.
understanding of ➢ Accomplishes
business department objectives
management, by managing staff;
financial, and planning and evaluating
leadership principles. business activities.
➢ Excellent ➢ Maintains staff by
communication, recruiting, selecting,
interpersonal, orienting, and training
leadership, coaching, employees.
and conflict ➢ Managing and
PASSIONATE 33
 resolution skills. coordinating monthly
➢ Ability to analyze reporting, budgeting,
processes and and forecasting
information, identify processes.
problems and trends, ➢ Providing back-office
and develop services such as
effective solutions accounts payable,
and strategies. collection, and payroll.
➢ Commitment to ➢ Daily reporting.
providing exceptional ➢ Analyzing targets.
service to customers ➢ Creating marketing
and support to staff goals related to
members. customer acquisition,
lead generation, and
revenue.
➢ Conducting market
research on competitors
to augment marketing
efforts.

Alvincent Carreon ➢ Manufacturer ➢ Dedication. ➢ Must always ensure

➢ Salesperson ➢ Confidence. that they work safely in
➢ Cashier ➢ Reliability. the way that they have
➢ Teamwork. been trained. The
➢ Independence. employer should provide
➢ Leadership. procedures and
➢ Interpersonal/comm processes for
employees to follow.
unication skills.
➢ The employee must
➢ Self-awareness.
cooperate with the
➢ the ability to sell
employer in ensuring
products and
that they follow all
services.
workplace procedures
➢ customer service and not deviate from
skills. them.
➢ persistence and
➢ Greet customers.
determination.
➢ Provide customers with
➢ to be flexible and
information about the
open to change.
product.
➢ the ability to work
Elevate complaints to
well with others.
➢ the ability to use your the manager.
initiative.
➢ to be thorough and
pay attention to
detail.
➢ excellent verbal
communication skills.

PASSIONATE 34
 FINANCIAL PLAN
Projected Sales
Projected Sales

Goncang Buko Pandan Shake

2022 2023 2024

Month Quantity Unit Selling Price Gross Quantity Unit Selling Price Gross Quantity Gross Sales
Sales Sales
January 550 120 ₱ 578 120 ₱ 629 120 ₱
66,000 69,300 75,537
February 600 120 ₱ 630 120 ₱ 687 120 ₱
72,000 75,600 82,404
March 700 120 ₱ 735 120 ₱ 801 120 ₱
84,000 88,200 96,138
April 725 120 ₱ 761 120 ₱ 830 120 ₱
87,000 91,350 99,572
May 750 120 ₱ 788 120 ₱ 858 120 ₱
90,000 94,500 103,005
June 700 120 ₱ 735 120 ₱ 801 120 ₱
84,000 88,200 96,138
July 800 120 ₱ 840 120 ₱ 916 120 ₱
96,000 100,800 109,872
August 800 120 ₱ 840 120 ₱ 916 120 ₱
96,000 100,800 109,872
September 825 120 ₱ 866 120 ₱ 944 120 ₱
99,000 103,950 113,306
October 800 120 ₱ 840 120 ₱ 916 120 ₱
96,000 100,800 109,872
November 700 120 ₱ 735 120 ₱ 801 120 ₱
84,000 88,200 96,138
December 550 120 ₱ 578 120 ₱ 629 120 ₱
66,000 69,300 75,537
TOTALS 8,500 ₱ 8,925 ₱ 9,728 ₱
1,020,000 1,071,000 1,167,390

PASSIONATE 35
Projected Cost of Sales
Projected Cost of Sales

Goncang Buko Pandan Shake

2022 2023 2024

Month Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost
January 550 70.29 ₱ 578 70.29 ₱ 629 70.29 ₱
38,660 40,592 44,246
February 600 70.29 ₱ 630 70.29 ₱ 687 70.29 ₱
42,174 44,283 48,268
March 700 70.29 ₱ 735 70.29 ₱ 801 70.29 ₱
49,203 51,663 56,313
April 725 70.29 ₱ 761 70.29 ₱ 830 70.29 ₱
50,960 53,508 58,324
May 750 70.29 ₱ 788 70.29 ₱ 858 70.29 ₱
52,718 55,353 60,335
June 700 70.29 ₱ 735 70.29 ₱ 801 70.29 ₱
49,203 51,663 56,313
July 800 70.29 ₱ 840 70.29 ₱ 916 70.29 ₱
56,232 59,044 64,358
August 800 70.29 ₱ 840 70.29 ₱ 916 70.29 ₱
56,232 59,044 64,358
September 825 70.29 ₱ 866 70.29 ₱ 944 70.29 ₱
57,989 60,889 66,369
October 800 70.29 ₱ 840 70.29 ₱ 916 70.29 ₱
56,232 59,044 64,358
November 700 70.29 ₱ 735 70.29 ₱ 801 70.29 ₱
49,203 51,663 56,313
December 550 70.29 ₱ 578 70.29 ₱ 629 70.29 ₱
38,660 40,592 44,246
TOTALS 8,500 ₱ 8,925 ₱ 9,728 ₱
597,465 627,338 683,799

Operating Budget
Expenses January February March
Promotion Expenses
1,000 1,000 1,000
Salaries
11,000 11,000 11,000
Utilities
1,000 1,000 1,000
Supplies Expense
500 500 500
Insurance Expenses
2,000 2,000 2,000
Depreciation Expense
630 630 630

PASSIONATE 36
 Total Expense
16,130 16,130 16,130
Projected Income Statement (for the first year)
Projected Income Statement

For the year 2022

January February March April May June July August Septembe October November December TOTALS
r
Sales ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
66,000 72,000 84,000 87,000 90,000 84,000 96,000 96,000 99,000 96,000 84,000 66,000 1,020,000
Less: Sales Discounts ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
1,500 420 540 570 600 540 660 660 690 660 420 360 7,620
Cost of Goods Sold ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
38,660 42,174 49,203 50,960 52,718 49,203 56,232 56,232 57,989 56,232 49,203 38,660 597,465
Gross Margin ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
25,841 29,406 34,257 35,470 36,683 34,257 39,108 39,108 40,321 39,108 34,377 26,981 414,915
Operating Expenses

Promotion Expense ₱ ₱ 1,000 ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱

1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Salaries Expense ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 132,000
Supplies Expenses ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
500 500 500 500 500 500 500 500 500 500 500 500 6,000
Utilities Expense ₱ ₱ 1,000 ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Insurance Expenses ₱ ₱ 2,000 ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
Depreciation Expense ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
630 630 630 630 630 630 630 630 630 630 630 630 7,560
Total Operating Expenses ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
16,130 16,130 16,130 16,130 16,130 16,130 16,130 16,130 16,130 16,130 16,130 16,130 193,560
Net Profit (loss) ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱ ₱
9,711 13,276 18,127 19,340 20,553 18,127 22,978 22,978 24,191 22,978 18,247 10,851 221,355

Projected Income Statement

Goncang Buko Shake

Projected Income Statement (For the first three years)

For the year ended, December 31

2022 % 2023 % 2024 %

Sales ₱ 100.00% ₱ 100.00% ₱ 100.00%

1,020,000 1,071,000 1,167,390
Less: Cost of Goods Sold 58.58% 58.58% 58.58%
597,465 627,338 683,799
Sales Discount 0.75% 0.75% 0.75%
7,620 8,030 8,755
Gross Margin 40.68% 40.68% 40.68%
414,915 435,632 474,836
Operating Expenses

Promotion Expense 0.97% 0.92% 0.85%

12,000 12,000 12,000
Salaries Expense 10.68% 10.66% 10.27%
132,000 138,600 145,530
Supplies Expense 0.49% 0.55% 0.59%

PASSIONATE 37
 6,000 7,200 8,400
Utilities Expense 0.97% 0.92% 1.27%
12,000 12,000 18,000
Insurance Expense 1.94% 1.85% 1.69%
24,000 24,000 24,000
Depreciation Expense 0.61% 0.58% 0.90%
7,560 7,560 12,820
Total Operating Expenses 15.66% 15.49% 15.58%
193,560 201,360 220,750
Net Profit (loss) 21.70% ₱ 21.87% ₱ 21.77%
221,355 234,272.00 254,086.00
Income Tax - - -
817.20
Net Income After Tax ₱ 21.70% ₱ 21.87% ₱ 21.70%
221,355.00 234,272.00 253,268.80

Statement of Cash Flows

Goncang Buko Shake
Comparative Statement of Cash Flows
December 31
2022 2023 2024
Cash Flows from Operating Activities:
Cash received from customers (S1) ₱ ₱ ₱
1,020,000 1,071,000 1,167,390
Cash paid for suppliers (S2) - - -
597,465 627,338 683,799
Cash paid for discounts - - -
7,620 8,030 8,755
Cash paid for promotion - - -
12,000 12,000 12,000
Cash paid for salaries - - -
PASSIONATE 38
 132,000 138,600 145,530
Cash paid for supplies (S3) - - -
6,000 7,200 8,400
Cash paid for utilities (S4) - - -
12,000 12,000 18,000
Cash paid for insurance - - -
24,000 24,000 24,000
Cash paid for tax - - -
817.20
Net Cash Flow from Operating Activities ₱ ₱ ₱
228,915.00 241,832.00 266,088.80
Cash Flow from Investing Activities:
Cash paid for PPE (S5) -₱ ₱ - -₱
33,800.00 52,600.00
Net Cash Flow from Investing Activities ₱ ₱ - ₱
33,800.00 52,600.00
Cash Flows from Financing Activities:
Initial Cash Investment (S6) ₱
55,000.00
Cash Flow from Financing Activities ₱ ₱ - ₱ -
55,000.00
Net Increase in Cash ₱ ₱ ₱
250,115.00 241,832.00 213,488.80
Cash at the beginning of the period ₱ - ₱ ₱
250,115.00 491,947.00
Cash at the end of the period ₱ ₱ ₱
250,115.00 491,947.00 705,435.80

PASSIONATE 39
Statement of Financial Position
Goncang Buko Shake
Comparative Statement of Financial Position
December 31
2022 2023 2024
Assets
Current Assets:
Cash 250,115.00 491,947.00
705,435.80
Accounts Receivables 0.00 0.00 0.00
Inventories 0.00 0.00 0.00
Prepayments 0.00 0.00 0.00
Total Current Assets
250,115.00 491,947.00 705,435.80
Non-current Assets:
PPE- Plant 15,000.00 15,000.00 15,000.00
Less: Accumulated Depreciation (Plant) - - -
3,000.00 6,000.00 9,000.00
PPE - Equipment 18,800.00 18,800.00 18,800.00
Less: Accumulated Depreciation (Equipment) - - - 13,680.00
4,560.00 9,120.00
PPE - Machinery 52,600.00
Less: Accumulated Depreciation (Machinery) -
5,260.00
Total Non-current Assets 26,240.00 18,680.00 58,460.00
Total Assets
276,355.00 510,627.00 763,895.80
Liabilities
Current Liabilities 0.00 0.00 0.00
Non-current Liabilities 0.00 0.00 0.00
Total Liabilities 0.00 0.00 0.00
Owner's Equity
Capital 276,355.00 510,627.00
763,895.80
Total Owner's Equity
276,355.00 510,627.00 763,895.80
PASSIONATE 40
 Total Liabilities and Equity
276,355.00 510,627.00 763,895.80
Statement of Changes in Equity
Goncang Buko Shake
Comparative Statement of Changes in Equity
December 31
2022 2023 2024
Beginning Balance ₱ - ₱ ₱
276,355.00 510,627.00
Add: Additional Investment - -
55,000.00
Net Income
221,355.00 234,272.00 253,268.80
Total
276,355.00 510,627.00 763,895.80
Less: Withdrawal - - -
Ending Balance
276,355.00 510,627.00 763,895.80
Breakeven Analysis
Monthly
Goncang Shake
Total Fixed Cost ₱
7,500.00
Selling Price ₱
120.00
VC/u ₱
70.29
BEQ TFC/(SP-VC/u)
7500/(120-70.29)
BEQ 151
BES BEQ x SP
151 x 120
BES ₱
18,120

Yearly
Goncang Shake
Total Fixed Cost ₱
PASSIONATE 41
 7,500.00
Selling Price ₱
120.00
VC/u ₱
70.29
BEQ TFC/(SP-VC/u)
90000/(120-70.29)
BEQ 1811
BES BEQ x SP
1811 x 120
BES ₱
217,320

These breakeven quantity tables show the breakeven unit sales of the product. The total fixed
cost of the business per month is ₱7,500 and ₱90,000 per year. Through this analysis, the number of
products must be sold and their sales are presented. Therefore, the number of products that must be
sold must not be lower than 151 cups per month or less than 1,811 cups per year. The sales also
must not be lower than ₱18,120 per month and must not be lower than ₱217,320 per year.

TIME TABLE & MILESTONES

2021 2022
Venture October November December January
Initiation of Business Plan
Completion of Product Design
Completion of Prototypes
Choosing the Location
Searching of Suppliers
Construction of Plant
Registration of the Business
PASSIONATE 42
 Recruitment of Staff
Beginning of Marketing
Beginning of Operations (Opening)

2022 1,020,000 2024 1,167,390

Cash Flow - - Schedules
Schedule 1 1,020,000 Schedule 1 1,167,390
Sales Sales
Less: Accounts Receivable Less: Accounts Receivable
Cash received from customers 597,465 Cash received from customers 683,799
- -
Schedule 2 597,465 Schedule 2 683,799
Cost of Sales Cost of Sales
Less: Accounts Payable Less: Accounts Payable
Cash paid for suppliers Cash paid for suppliers
6,000 8,400
Schedule 3 - Schedule 3 -
Supplies Expense 6,000 Supplies Expense 8,400
Add: Supplies Unused Add: Supplies Unused
Cash paid for supplies Cash paid for supplies

Schedule 4 12,000 Schedule 4 18,000

Utilities Expense - Utilities Expense -
Less: Utilities Payable 12,000 Less: Utilities Payable 18,000
Cash paid for utilities Cash paid for utilities

Schedule 5 - 18,800 Schedule 5 - 52,600

Acquisition of Equipment - 15,000 Acquisition of Machinery - 52,600
Construction of Plant - 33,800 Cash paid for PPE
Cash paid for PPE

Schedule 6 276,355
Capital, December 31, 2022 - 221,355 55,000
Less: Net Income
Investment made by the owner

2023
1,071,000
Schedule 1 -
Sales 1,071,000
Less: Accounts Receivable
Cash received from customers
627,338
Schedule 2 -
Cost of Sales 627,338
Less: Accounts Payable
Cash paid for suppliers

Schedule 3 7,200
Supplies Expense -
Add: Supplies Unused 7,200
Cash paid for supplies
PASSIONATE 43
Schedule 4
Utilities Expense 12,000
Less: Utilities Payable -
Cash paid for utilities 12,000
 APPENDICES

PASSIONATE 44
Income Tax Rates Table

Source: https://www.bir.gov.ph/index.php/tax-information/income-tax.html

BIR PERMIT

PASSIONATE 45
DTI PERMIT

PASSIONATE 46
MAYOR’S AND BARANGAY PERMIT

PASSIONATE 47
SANITARY PERMIT

PASSIONATE 48
MENU

PASSIONATE 49
SAMPLE ADS

PASSIONATE 50
FLYERS

PASSIONATE 51
FACEBOOK PAGE

PASSIONATE 52
INSTAGRAM PAGE

PASSIONATE 53
 CURRICULUM VITAE OF MEMBERS

PASSIONATE 54
PASSIONATE 55
PASSIONATE 56
PASSIONATE 57
PASSIONATE 58
PASSIONATE 59
PASSIONATE 60
PASSIONATE 61
PASSIONATE 62
PASSIONATE 63
PASSIONATE 64