Deliciousa’s Puto

Pizza

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Address/Site or Location:

Brgy. Landy, Santa Cruz,

Marinduque

Contact No:
09120280477 / 09163172170

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Proponent 1: Proponent 2:

Name: Bea L. Dela Cruz. Name: Applejane L. Par

Age: 21 years old Age: 21 years old
Address: Barangay. Tagum, Santa Cruz, Address: Barangay. Landy, Santa Cruz,
Marinduque. Marinduque.

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 • Provides to our customer an interesting and
OPPORTUNITY unique puto flavored.
• High quality with a low price

• The choice of customer for our product

PROBLEM • Competitors
• Market

• Provide nutritious good quality food and

SOLUTION affordable price
• Give them a good service to achieve customer
satisfaction
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 KEY KEY VALUE CUSTOMER
PARTNERS ACTIVITIES PROPORTION RELATIONSHIP
 Retail Partners  To create and promote  One of the Filipino  By the use social media
a new delicacy that our foods here in our websites including
consumers will country and it’s Facebook and
purchase. providing a good Instagram. Using
quality and affordable contact number, we
price to our customer will contact it by
purchasing a product
COST KEY REVENUE CUSTOMER
STRUCTURE RESOURCES STREAMS SEGMENTS
 Raw Materials  Raw Materials  Product Sales  Students
 Equipment  Social Media  Selling products  Employees
 Electricity directly to our  Resident
customers

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Actual Product

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Company History/Background and Rationale

Puto Pizza is a business that offers a snack food that does not only provide a

nutritious and delightful snack but certainly has an affordable price, especially

for those consumers with tight budgets who are want to satisfy their needs at a

low price. The owners of the business are Bea L. Dela Cruz and Applejane L.

Par, who serve as owners at the same time as managers and officers in charge

of managing the business.

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 Business Purposes

The business goal is to maintain a customer base by providing innovative products, excellent

services, delectable food, and a reasonable price to out market and consumers. To produce and

gain from our new and fulfilling puto pizza product, which consumers will love at the most

affordable price. To grow our business and improve our product in all other potential market

areas. To grow our business and improve our product in all other potential market areas. To

be recognized as the all-time favorite innovative product creators on all social media

platforms, including Facebook and Instagram

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Production Process Chart

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 Production Schedule and Size

The productions schedule in creating a puto pizza within one (1)

week are: buying a raw material, production, and marketing or selling a

product.

For the production size, the proponent produce 30 piece puto

pizza a day, 120 per week and 480 pieces per month with the total of 4,480

pieces within 10 months operation.

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 Brief Overview of the Market and Competition

The target would be the residents of Landy and Tagum who want to purchase our

product. We provide our social media accounts and contact numbers so that our customers can

message us about their orders directly. We enthusiastically promote to our product by offering free

samples and implementing our sales strategy.

To market our product, we rely on the idea of a low price and value-for-money product

quality that may lead the customer to try the new product. It costs ₱15.00 per piece.

Canteens , which are respected stores that sell fine products and meet the valuable needs

of their customers, as well as outside vendors and food delicacy business owners, are potential

competitors.
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 Description of Management Team

The business formed by a partnership between Bea L. Dela Cruz and

Applejane L. Par knows that it will expand someday to other locations and have

a better variety of products.

In terms of personnel, it only has two employees as well as the

managers that are in charge of accepting customer orders, receiving payment,

cooking and preparing the orders. The compensation will be ₱250 per day.

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 Budgetary Requirements Fixed Investment
Machine/Equipment/Tools Price
Solane 1,000.00
Spatula 100
Steamer 300
Mixer 200
Cup molder 300
Mixing Bowl 200
Strainer 150
TOTAL ₱2,250.00

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 Budgetary Requirements Variable Cost
Variable Cost Price
Cake Flour 70
Baking Powder 25
White Sugar 110
Tomato Sauce 20
Eggs 200
Cheese 45
Bell pepper 25
Ham 70
Packaging 60
TOTAL ₱625.00

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 Capital Structure Amount
Loan 2,500.00
Personal Savings 5,000.00
Total Capital Investment 7,500.00

Principal Interest Processing Mode of Total

Fee Payment Payment

Proponent 1 2% 2% Installment 2,600.00

2,500.00

Proponent 2 2% 2% Installment 2,600.00

2,500.00

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 A. Assumption per Production
Table 12: Proposed Sales per Month (August to May 2024)

Month Proposed Unit Price Total Sales

Sales in Pieces
August 480.00 15.00 7,200.00
September 480.00 15.00 7,200.00
October 480.00 15.00 7,200.00
November 480.00 15.00 7,200.00
December 480.00 15.00 7,200.00
January 480.00 15.00 7,200.00
February 480.00 15.00 7,200.00
March 480.00 15.00 7,200.00
April 480.00 15.00 7,200.00
May 480.00 15.00 7,200.00
Total 4,800.00 72,000.00
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 Deliciousa’s Puto Pizza

Production Budget

For the year ending May 2024

AUG SEPT OCT NOV DEC JAN FEB MAR APR MAY TOTAL

Planned 480 480 480 480 480 480 480 480 480 480 4,800.00
Sales

Desired
Ending
- - - - - - - - - - -
Inventory

Total
Needs
480 480 480 480 480 480 480 480 480 480 4,800.00

Less:
Beginning
- - - - - - - - - - -
Inventory

Units to
be
480 480 480 480 480 480 480 480 480 480 4,800.00
Produced
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 Deliciousa’s Puto Pizza

Direct Materials Budget

For the year ending May 2024

AUG SEP OCT NOV DEC JAN FEB MAR APR MAY TOTAL
T

Units to
be
480 480 480 480 480 480 480 480 480 480 4,800.00
Produce
d

Direct
Material
5.2 5.2 5.2 5.2 5.2 5.2 5.2 5.2 5.2 5.2 52.00
s Cost
per unit

Purchas
e Cost
2,49 2,49 2,49 2,49 2,49 2,49 2,49 2,49 2,49 2,49 24,960.0
6 6 6 6 6 6 6 6 6 6 0

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 Deliciousa’s Puto Pizza

Direct Labor Budget

For the year ending May 2024

AUG SEP OCT NOV DEC JAN FEB MAR APR MAY TOTAL
T

Units to
be
480 480 480 480 480 480 480 480 480 480 4,800.00
Produce
d

Direct
Labor
5 5 5 5 5 5 5 5 5 5 5
Cost
per Unit

Total
Direct
2,40 2,40 2,40 2,40 2,40 2,40 2,40 2,40 2,40 2,40 24,000.0
Labor
0 0 0 0 0 0 0 0 0 0 0
Cost

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 Deliciousa’s Puto Pizza

Manufacturing Overhead

For the year ending May 2024

AU SEP OC NO DE JA FE MA AP MA TOTA
G T T V C N B R R Y L

Electricity

200 200 200 200 200 200 200 200 200 200 2,000.
00

Water 50 50 50 50 50 50 50 50 50 50 500.00

Depreciation
Expense
37.5 37.5 37.5 37.5 37.5 37. 37. 37.5 37.5 37.5 375.00
5 5

Rent 50 50 50 50 50 50 50 50 50 50 500.00

Total
Manufacturi
337. 337. 237. 337. 337. 337 337 337. 337. 337. 3,375.
ng Overhead
5 5 5 5 5 .5 .5 5 5 5 00

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 Deliciousa’s Puto Pizza

Selling and Administrative Expense

For the year ending May 2024

AU SEP OC NO DE JA FE MA AP MA TOTA
G T T V C N B R R Y L

Transportatio 200 200 200 200 200 200 200 200 200 200 2,000.
n Expense 00

Advertising 25 25 25 25 25 25 25 25 25 25 250.00
Expense

Total Selling 225 225 225 225 225 225 225 225 225 225 2,250.
and 00
Administrativ
e Expense
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 Deliciousa’s Puto Pizza

Income Statement

For the year ending May 2024

AUG SEPT OCT NOV DEC

Sales ₱7,200 ₱7,200 ₱7,200 ₱7,200 ₱7,200

Less: Cost of ₱5,233.5 ₱5,233.5 ₱5,233.5 ₱5,233.5 ₱5,233.5

Production

Gross ₱1,966.5 ₱1,966.5 ₱1,966.5 ₱1,966.5 ₱1,966.5

Margin

Less: Selling ₱225 ₱225 ₱225 ₱225 ₱225

and
Administrativ
e Expenses

Net Margin ₱1,741.5 ₱1,741.5 ₱1,741.5 ₱1,741.5 ₱1,741.5

Before
Interest and
Taxes

Less: Interest ₱200 ₱200 ₱200 ₱200 ₱200

Expense

Net Margin ₱1,541.5 ₱1,541.5 ₱1,541.5 ₱1,541.5 ₱1,541.5

Before
Taxes

Net Margin ₱3,538 ₱3,538 ₱3,538 ₱3,538 ₱3,538

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 Deliciousa’s Puto Pizza

Income Statement

For the year ending May 2024

JAN FEB MAR APR MAY TOTAL

Sales ₱7,200 ₱7,200 ₱7,200 ₱7,200 ₱7,200 ₱72,000

Less: Cost of ₱5,233. ₱5,233. ₱5,233.5 ₱5,233.5 ₱5,233.5 ₱52,335.0

Production 5 5 0

Gross ₱1,966. ₱1,966. ₱1,966.5 ₱1,966.5 ₱1,966.5 ₱19,665.0

Margin 5. 5. 0

Less: Selling ₱225 ₱225 ₱225 ₱225 ₱225 ₱2,250.00

and
Administrativ
e Expenses

Net Margin ₱1,741. ₱1,741. ₱1,741.5 ₱1,741.5 ₱1,741.5 ₱17,415.0

Before 5. 5 0
Interest and
Taxes

Less: Interest ₱200 ₱200 ₱200 ₱200 ₱200 ₱2,000.00

Expense

Net Margin ₱1,541. ₱1,541. ₱1,541.5 ₱1,541.5 ₱1,541.5 ₱15,415.0

Before 5 5 0
Taxes

Net Margin ₱3,538 ₱3,538 ₱3,538 ₱3,538 ₱3,538 ₱35,380

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 Deliciousa’s Puto Pizza

Cash Flow Statement

For the Year Ending May 2024

AUG SEP OCT NOV DEC

Cash Balance, Beginning 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00

Add: Receipts

Collection from Customers ₱7,200.00 ₱7,200.00 ₱7,200.00 ₱7,200.00 ₱7,200.00

Total Cash Available ₱22,200.00 ₱22,200.00 ₱22,200.00 ₱22,200.00 ₱22,200.00
Less: Disbursements

Direct Materials ₱2,496.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00

Direct Labor ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00
Manufacturing Overhead ₱337.5 ₱337.5 ₱337.5 ₱337.5 ₱337.5
Selling and Administrative ₱225 ₱225 ₱225 ₱225 ₱225
PPE Purchase ₱2,150 ₱2,150 ₱2,150 ₱2,150 ₱2,150

Income Tax - - - - -

Total Disbursements ₱7,680.5 ₱7,680.5 ₱7,680.5 ₱7,680.5 ₱7,680.5

Cash Balance, Ending ₱7,319.5 ₱7,319.5 ₱7,319.5 ₱7,319.5 ₱7,319.5

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 Deliciousa’s Puto Pizza

Cash Flow Statement

For the Year Ending May 2024

JAN MAR APR MAY TOTAL

Cash Balance, Beginning ₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00 ₱150,000

Add: Receipts

Collection from Customers ₱7,200.00 ₱7,200.00 ₱7,200.00 ₱7,200.00 ₱72,000

Total Cash Available ₱22,200.00 ₱22,200.00 ₱22,200.00 ₱22,200.00 ₱222,000

Less: Disbursements

Direct Materials ₱2,496.00 ₱2,496.00 ₱2,496.00 ₱2,496.00 ₱24,960

Direct Labor ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱24,000

Manufacturing Overhead ₱337.5 ₱337.5 ₱337.5 ₱337.5 ₱3,375

Selling and Administrative ₱225 ₱225 ₱225 ₱225 ₱2,500

PPE Purchase ₱2,150 ₱2,150 ₱2,150 ₱2,150 ₱21,500

Income Tax - - - - -

Total Disbursements ₱7,680.5 ₱7,680.5 ₱7,680.5 ₱7,680.5 ₱76,805

Cash Balance, Ending ₱7,319.5 ₱7,319.5 ₱7,319.5 ₱7,319.5 ₱73,195

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 Balance Sheet

For the Year Ending December 31, 202X

AUG SEPT OCT NOV DEC

ASSETS

Current
Assets:

Cash ₱7,319.00

Accounts
Receivable

Total ₱7,319.00
Current Assets

Noncurrent
Assets:

Property, 2,150
Plant, and
Equipment

Accumulated (37.5)
Depreciation

Total 2,112.5
Noncurrent
Assets

Total Assets ₱9,432

LIABILITIES
& EQUITY

Current
Liabilities:

Accounts
Payable

Loans ₱200.00 - - - -
Payable

Total ₱200.00
Current
Liabilities

Owner's Equity ₱15.000.00

Equity

Retained
Earnings

Total ₱15,200.00
Shareholders'
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 Break Even Analysis

Total Expense per Production 625.00

Output per Week 120 pieces

Expense per Unit 5.2

Mark Up 180%

Selling Price 15.00 per pieces

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 THANKS!
Prepared By:
PAR, Applejane L.
Dela Cruz, Bea L.

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