Ma' Sweetie
Ma' Sweetie
EXECUTIVE SUMMARY
Ma' Sweetie is a solely owned business that is inspired by rising pastry and refreshment
businesses. The official business name Ma' Sweetie was made to sound like a couple's call
sign, "my sweetie" or "my sweetheart" since the business is bound to satisfy the hearty needs of
the customers. The business will be occupying a rental space on the recently opened Nuciti
Central located at Camilmil, Calapan City, the nearest mall in the city and this, being relatively
Turning its back from traditional serving of cupcakes, Ma' Sweetie developed a new
taste with consideration to the customers' preferences. Also, this serves not only special and
personalized cupcakes and theme cakes in some fruit and sweet flavors but also overflowing
media sites, as well as printed promotional materials as tools such as leaflets and flyers.
The organization on the other hand, is simply consisted of the business owner as the
baker/helper/dishwasher.
Putting up the business will require a start-up cost of Php 302, 216 allotted for legal
projected income shown that the business could more likely gain the capital after 3 years of
operation.
The business will be beneficial to the consumers as it provides them with high quality
products that are also good to the health. Being a new entity, it triggers more wheels in the
economy which drives a positive impact to the economy resulting to a fruitful government and
community.
1
II. COMPANY DESCRIPTION
The venture will be officially named as Ma' Sweetie, derived from "my sweetie" or "my
sweetheart" since the business is bound to satisfy the hearty needs of its customers through the
products that are offered by the business. Before coming up with the official business name,
some options were "Petmalu," a recent trend on social media sites which is the inverted word
for "malupet" or "malupit" and "Fruitries" from the word "fruit" and "pastries." It is a solely owned
business that markets cupcakes in different sweet and fruit flavors, theme cakes and
overflowing shakes.
Cupcakes and theme cakes will be available in the following flavors: mango, banana,
cheese, strawberry, chocolate, vanilla, pandan and ube as a consideration to the survey.
market, the possible competition and the potential demand. Yet, the owner got the idea from her
Ma' Sweetie will be located on one of the rental spaces of Nuciti Central, a recently
opened and the nearest mall in the city. There are still less competitors around and this opens
an opportunity to make the products reach the market and earn their loyalty before other
businesses enter.
2
VISION
Ma' Sweetie foresees eminence in the industry of small pastries and shakes as an entity
that stands firmly and continues to grow to sustain customers' satisfaction and the business'
profitability.
MISSION
To bring quality and hearty pastries and shakes in the market that is satisfactory to the
buds and demands of its customers with consideration to their health and the business’ benefits.
GOAL
OBJECTIVES
customers' preferences.
2. Consider changing market demands and engage in more creative production and marketing
strategies.
3. Establish relationship with suppliers and customers to strengthen the business' preferrable
side.
3
CORE VALUES
Cost Consciousness
Cost is not a matter in numbers, but a matter in value. We are cost conscious not to
increase our profit margin but to ensure that we will have resources tomorrow. Afterall, it is not
the cost that we are conscious about but the cost we have for our customers.
Honesty
To be trusted requires being trustworthy. That is why we ensure integrity in our word and
character. This is the only way we have to trust each other and gain the trust of our customers.
Competitive Spirit
We step on a battlefield everyday well equipped. We are trained, skilled and motivated
4
III. MARKETING PLAN
SURVEY ANALYSIS
A questionnaire-based survey has been done to show the possible flavors, designs and
Five hundred random respondents were asked to answer the questionnaire which is
divided into two major parts. The first one is about the flavors, designs and price of the
cupcakes Ma’Sweetie target to sell. The second one is for the kinds and flavors of refreshment
After the analysis of the survey questionnaire, the following results have shown:
Majority of the customers just sometimes eat pastry products such as cupcakes.
Mango, banana, cheese, chocolate and pandan were the most liked flavors of cupcakes
and other respondents demanded for vanilla, strawberry and ube flavors.
For the designs of cupcakes, much of the consumers desired for plain, anime and
Korean.
Most of the customers are willing to pay for 10 – 20 pesos price range of the cupcakes.
Refreshment drinks will be offered also by Ma’Sweetie such as shakes with various
flavors and different kinds of soft drinks. Respondents demanded chocolate, cookies n’
cream, rocky road, melon, taro, buko, pandan, ube and strawberry flavor for shakes.
5
7 P’s of MARKETING
PRODUCT
Product is the heart of the business. It is the most vital thing that a business has. It
Ma’Sweetie offers theme cakes and cupcakes with attractive designs and delightful
flavors. The business also offers overflowing shakes with various flavors as well.
designs that consumers can freely choose such as anime, mobile games, Korean and if they
prefer not to have designs on top of the cupcake, they can avail plain designs. We also provide
various flavors that customers will really love. Mango, banana, cheese, strawberry, chocolate,
vanilla, pandan and ube are the delicious flavors of Ma’Sweetie cupcakes. Theme cakes are
also one of the products that Ma’Sweetie offers. It is designed according to customer’s choice.
Aside from having and offering unique cupcakes and delicious cakes, Ma’Sweetie also
serve overflowing shakes. Shakes flavors are according to the demand of the consumers. We
have chocolate, cookies n’ cream, rocky road, melon, taro, buko, pandan, ube and strawberry
flavor. The appearance of the overflowing shake will attract costumer’s eye that will make them
buy some. It is covered with whip cream, with sprinkles around and has a stick wafer.
Ma’Sweetie do not just offer the variety of the products but also the quality of it. We are
sure that costumers will not just enjoy the taste of food but also the designs and flavors of it.
PRICE
the price of the product that a business will offer. The price should be reasonable and affordable
6
Ma’Sweetie decided to not just sell cupcakes and refreshment drinks like shakes
separately, we created set of meals that will be more attractive and less expensive.
I. Proprietor Meals
4. Shake - ₱ 30.00
Aside from the meals offered above, we will also sell theme cakes that price starts at ₱350.00.
7
PLACE
There are various places that are available for the foundation of our business. But most
of those places are surrounded by businesses that offer the same product as ours.
We decided to locate our business on Nuciti Central Mall Calapan, which is located at
San Vicente Central, Calapan City along JP Rizal. We chose to locate Ma’sweetie in a mall. As a
new business in the industry, we thought that it is the best place for our business as Nuciti is a
newly open mall, most of the people will be interested to go there and this will be an advantage
for us because the growing costumers that will be in the mall will be our target market. Aside from
that, this place is surrounded by schools where students during their breaks and vacant time will
Having our own business face book page, we can further extend our market to other parts of
PROMOTIONAL STRATEGY
As a new business in the industry, which envisions to provide quality products from its
taste and quality, but is undeniable of having obstacle that cannot be avoided such as
competitors. For Ma’ Sweetie to be able to attract existing consumers, we should exploit the
best promotional strategies that will transform Ma’ Swettie to a great snack place.
For the business to be implied in the target market, Ma’ Swettie will provide various ways
of promoting our product which will approach, attract and convince consumers for the business
1. INTERNET
there is this number one communication app that everyone uses: the
8
facebook app. Since facebook is the most used communicative tool, we
created our own facebook page where everyone can see different products
that Ma’Swettie offers. Inside this facebook page, customer can watch the
advertisement of the pastries such us cupcakes and also shakes above all,
Through giving flyers, posting posters, and tarpaulins within the city, people
will become aware to the promotion of our business especially those who are
3. FACE-TO-FACE MARKETING
This may help for a fast introduction of our business, the products it will offer,
PEOPLE
When you come up to business, you should consider your people. You need to be a
skillful decision-maker in terms of doing a process on how you could deal with your people. In
sharing your knowledge regarding on a business matter will be a great help for those people
who are willing and capable to undertake your business. It is important that we must have the
power to secure every marketing strategy that we should place. You should be smart and
patient enough to constantly search for what is fit internally with your business especially when
it comes to your affiliated people. You should get the best and put out the wrong people in the
business.
9
In order for us to have a fruitful business even though we’re still young and yet getting
old with this business, we should make a good element of sales. Our business can’t go through
the success without its people so here are the following people of Ma’ Sweetie: baker, assistant
baker, sales representative and a cashier which is also the owner as well. They are the one who
are responsible with their assigned role and job within the business.
The baker and assistant baker will be responsible for the production and making of the
product being offered by Ma’ Sweetie. The sales representative will be distributing flyers every
year to costumers that will passed by in the place where the business has been stalled. The
cashier, which is also the owner of the business will be assigned to collect the orders of the
costumers.
PHYSICAL ENVIRONMENT
A good place is a must when perceiving success for a newly stand business. It is one of
the biggest factor customers are looking for and business people should always consider.
Without further statements, a good environment affects the interests and criticism of every
Ma’ Sweetie business will be looking like a cupcake house providing cake, cupcake and
refreshment products with different flavors, design and etc. The selling area will be in a clean,
dry place which is air-conditioned of course and will be having a soft ambiance, so the
customers would feel comfortable and relax as they enjoy their orders. As for the production
place, as a starter it would be place at one corner of the cupcake house with its division for the
operations. We will be having this maintaining cleanliness for hygienic and sanitary purposes.
For the future plans, the production place would separate for enlargement and for the plan of
We’ve decided to place it into Nuciti Mall to attract more customers as it promotes the
concept of freshness and innovation. The business will be surrounded within the area that is
10
not-so-quiet and not-so-noisy to avoid annoyance and boredom in oppose. We believe that
those factors we had consider may increase the probability costumers and success of the
PROCESS
both. Our business will follow the right steps and procedures that require precision and standard
Ma'Sweetie will produce various flavors and sizes of cupcakes. Cupcakes design are
based on customer's wants. 75 pieces of cupcakes with assorted flavors and sizes will be
produced, 30 pieces of small cupcakes, 25 pieces of medium and 20 pieces of large size which
are enough to fulfill the desires of every customer each day. Theme cakes will also be available
Refreshment drinks, especially shakes with different flavors as well, will be offered also
by Ma' Sweetie. It is has a fixed design, covered with whip cream at the top, surrounded by
Theme cakes will also be available for different occasions, it is also designed according
to customers’ desire.
We will make sure that all products are made with the quality that customers deserve. They
will not just enjoy the taste of the food but also the affordable prices of products we offer.
SHORT-TERM PLAN
Ma’Sweetie is a business that elevates pastry products such as cakes and cupcakes
11
Since the business is new and people are not much familiar of it of course, Ma’Sweetie
will conduct a one-month marketing operation for the business to be recognized by the public.
Ma’Sweetie will hire sales representatives that are responsible for distributing flyers to
the various places of Calapan. They will post posters and tarpaulins for the recognition of the
business. This will help to inform people who are not much exposed to internet that Ma’Sweetie
will be established and offers pastries and refreshment drinks. Advertisements of the product
technology that we all have. The main reason is that internet is all around us, all around the
world. Through making a simple Facebook page that include all the details and information of
the products that our business will offer, it is now easy for Ma’ Sweetie to be introduced to all
people not only around this city but all over the world.
Innovativeness is one of the key factors in order to make a business unique and different
to others. It also increases the possibility of success specially when starting up a business. This
includes the innovated features of the products and the business that makes it new and
attractable to costumers.
Ma' Sweetie features products that are highly presentable because of its innovated
flavors and designs. Cupcakes and cakes are classified with different fruit's flavors like mango,
banana, chocolate, cheese, strawberry, vanilla, pandan, ube and different designs like mobile
games, anime, Korean and etc. to conform with the latest trends.
To further explain the innovativeness of the cupcakes that Ma’Sweetie offers, these
cupcakes are freshly made from natural fruits and as you bite it, you’ll taste the fillings inside of
it which will prove that only Ma’Sweetie can offer you those.
12
Shakes are also new with the presentation and toppings, covered with whip cream on
top, sprinkles around it and a stick wafer, unlike the very simple usual shakes. Also, these
The place or location of the business also matters the most when it comes in getting
more costumers to patronize the business. Ma' Sweetie is located at Nuciti Central Mall
because it is a great advantage being in a new build mall to emphasize the freshness of the
business. It is also a great advantage having a large number of possible costumers to increase
the sales of the business and showcase the high quality yet affordable products.
TARGET SALES
As we conducted the survey and knew the taste and demand of the people, Ma’ Sweetie
Ma’ Sweetie will produce 75 pieces of cupcakes per day, 30 pieces of small, 25 pieces
of medium and 20 pieces of large size of cupcakes. The 75 assorted flavors will be the quota
everyday and if possible that the demand will exceed in the quota, then, Ma’ Sweetie will
produce cupcakes again. Every month, there will be a quota of 600 pieces of cupcakes
Ma’ Sweetie also prepared for big seasons, Christmas, valentines, and New Year. The
growth of sales starts at December 17 to January 8 and February 10 to February 16. Every
month, there is also an expected 15 pieces of theme cakes sold in the market. And there will be
As years will passed by, the sales will change according to the demand of the costumers
and on how they will patronize the products being offered by Ma’ Sweetie.
13
DEMAND SCHEDULE
To further expound the impact of growing supply in the sales of the business and the
market in total, the table below serves as reference.
Historical Total Demand Supply: Product Produce by Total Supply
Data/5 years Competitors
A.11% B.14%
As shown in the table above, the target total demand of Ma’ Sweetie are greater than the
total demand of its competitors. It signifies that Ma’ Sweetie has the advantage to produce more
supply for the demand of the market. Competitor A represents Organo and competitor B
represents Kamil’s.
On the other hand, Ma’ Sweetie expected to have a 13% increase to its total sales every
year to cope up with the increasing demands in the market as well as to the increasing prices
and expenses needed for the production.
Ma’ Sweetie tends to supply 28,800 pieces of cupcakes on its first year of operation
growing up to 46,971 after five years of business operation.
Considering the demand in the market, the target sales was projected as shown by the
table below.
Year 1 Product Price Quantity/ month Quantity Sales
a) small cupcake 15 960 11,520 172,800
b) medium cupcake 25 800 9,600h 240,000
c) large cupcake 45 640 7,680 345,600
14
TOTAL 2,712 32,544 857,280
SWOT ANALYSIS
addressed, as well as the opportunities presented to the business and its potential threats.
Strengths
Isolated business that offers exceptional cupcakes, shakes and theme cakes in
the marketplace
15
Weaknesses
Competing against established food houses to share the market in the area
Opportunities
The city’s population progress and continuous economic growth support the need
Threats
Spaces offered for new entrants that could have similar products that we offer
16
IV.OPERATIONAL PLAN
Our product is bake with different flavors such as fresh fruits flavor powder.
It comes with your desired design and toppings. (Koreans, Mobile games and Anime)
We bake soft and fluffy cup cakes with attractive, delicious, trendy and unique icing
flavor.
We offer overflowing shakes with different fruit flavors and powders and it is topped with
We bake soft theme cake with different flavors (Choco marble plain and mocha) different
themes (cartoons & princess) for birthdays/debut, anniversary and other occasion.
METHOD
MANGO CUPCAKE
BANANA CUPCAKE
CHEESE CUPCAKE
STRAWBERRY CUPCAKE
CHOCOLATE CUPCAKE
VANILLA CUPCAKE
PANDAN CUPCAKE
UBE CUPCAKE
THEME CAKES
SHAKES
17
CHEESE CUPCAKE
INGREDIENTS:
1can(400g)condensed milk
PROCEDURES:
3. Slowly add the flour mixture and condensed milk to the cream butter and eggs mixture while
5. Scoop batter into paper-lined muffin cup to 3/4 full. Bake in 180 C preheated oven until 30-
35 minutes or until toothpick inserted comes out clean. Top should be golden and crispy.
Note:
All the recipe have the same procedure, it will only vary on the flavour including, banana,
Servings:
Packaging:
Box (small-size)
Ribbon (5meters)
18
Chocolate sponge cake
Ingredients:
Procedure:
1. Place egg in mixing bowl. Add water,vanilla and salt. Beat the mixture with a wooden spoon.
Add 1 cup of sugar gradually while beating. Continue beating until mixture becomes thick and lig
ht colored. Add flour gradually beating well after each addition. Set aside.
2. In another bowl, beat egg white and cream of tartar at high speed. Add 1/3 cup sugar graduall
3. Fold in egg yolk mixture to the egg white mixture with a rubber scraper, cut egg white mixture
as you pour the egg yolk mixture and turn it over so that the bottom and top portion will be mixe
d thoroughly.
5. Let it cool.
19
TOOLS
1. MEASURING CUP
2. SPATULA
3. BAKING PAN
4. MIXING BOWL
5. WHISK
6. SIFTER
7. PIPING BAG
- Used to pipe semi-solid foods by pressing them through a narrow opening at one end
8. SCRAPER
-Used for moving or removing dirt, gravel and other unnecessary material from the surface.
9. MUFFIN PAN
Theme Cakes
Yummy theme cakes with creamy, sweet icing and filling that melt in your mouth. It can
be personalized with your own flavor and message depending on what you want.
20
Floppy and bouncy cupcakes to the touch. Flavor with different healthy fruits. It feels like
clouds with moistness on the side. The icing suit the type of cupcake and it melts in your
Do It Yourself Cupcakes
Touches like sprinkles, edible flowers or candy bring it all together. You can choose what
It is made with whip cream and toppings. Sprinkles, kisses, stick-o and any edible food.
SCHEDULE
Ma’ Sweetie will be open from Monday to Sunday at 9:00 in the morning until 5:00 in the
afternoon. It will be opened 8 hours a day for the employees to comply their labors. It will be
opened at 9:00 in the morning because the business’ place will be at the mall that always open
WEEKLY INVENTORY
The following are the needed ingredients of Ma’Sweetie for the production of cupcakes
Mango Cupcake
½ tsp salt 2 6
21
1 can 400g condensed milk 52 156
½ cup butter 25 75
½ c sugar 10 30
Icing
4 egg whites 20 60
2 cup sugar 20 60
Cream of tartar - -
½ cup water - -
Total 40 120
Banana Cupcake
1c Banana 5 15
1 ¾ c cake flour 10 30
½ tsp salt - -
120g butter 15 45
½ c sugar 5 15
Total 97 291
Icing
4 egg whites 24 72
22
2 cup sugar 20 60
Cream of tartar - -
½ cup water - -
Total 44 132
Pandan Cupcake
1 ¾ c sugar 15 45
1tsp vanilla - -
2 ½ c ap flour 25 75
1 ¼ c milk 24 72
Icing
4 egg whites 24 72
1 cup sugar 10 30
Total 84 252
Ube Cupcake
1 cup butter 25 75
23
½ tbsp. baking powder 5 15
1 ¼ cup sugar 15 45
½ tsp salt - -
2 eggs 12 36
½ cup milk 12 36
Icing
1 cup sugar 10 30
4 eggs 24 72
Total 84 252
Chocolate Cupcake
1 ¾ cake flour 10 30
½ tsp salt - -
½ c butter 25 75
½ c sugar 10 30
2 eggs 12 36
24
Icing
1 c confectioner sugar 25 75
1 c butter 50 150
1 tbsp vanilla - -
4 eggs 24 72
Total 99 297
Strawberry Cupcake
1 ¾ c cake flour 15 45
½ tsp salt - -
½ cup butter 25 75
½ cup sugar 10 30
2 eggs 12 36
Icing
1 c confectioner sugar 25 75
1 c butter 50 150
1 tbsp vanilla - -
4 eggs 24 72
Total 99 297
25
Vanilla Cupcake
1 cup sugar 10 30
¾ cup butter 30 90
3 eggs 18 54
½ cup milk 12 36
Icing
1 cup shortening 30 90
Cheese cupcake
1 cup cheese 24 72
1 ¾ cup cakeflour 15 45
½ tsp salt 2 6
26
1 can condensed milk 52 156
½ cup butter 25 75
½ cup sugar 10 30
2 eggs 12 36
Icing
4 egg whites 20 60
2c sugar 20 60
Cream of tartar - -
½ c water - -
Total 40 120
SUPPLIER
The possible supplier of Ma’ Sweetie is Geucon Enterprise (AMPO). All the ingredients,
tools and equipment that will be needed are all present in this store where all baking materials
27
FACILITY LAYOUT
MAIN KITCHEN
C
O
D U
I N
N T
I E
N R
G
V. ORGANIZATIONAL PLAN
ENTRANCE
This is the face of the internal layout of Ma’ Sweetie business. There are three tables at
the dining area and in the right side is the counter and near the counter is the kitchen where all
the operations begin. The entrance and exit door are the same since the primary exit door is the
fire exit of the mall. Fire extinguisher is also available inside of the Ma’ Sweetie.
28
V.ORGANIZATIONAL PLAN
ORGANIZATIONAL STRUCTURE
Owner
Cashier/Bookkeeper
Sales (1)
Representative Baker Assistant Baker/
(1) (1) Helper/Dishwasher
(1)
Figure 5.1
This structure shows the organizational chart of the employees needed in the sole
proprietorship business. This is a small business that’s why it only has few employees and an
owner.
JOB DESCRIPTION
The owner is the one who will manage the marketing, operational and finance
department. All the decisions and activities of the business will be decided by the owner. He has
Ma’ Sweetie will hire three employees (3): one sales representative, one baker and one
business. The owner will personally select each candidate. He adopted an effective interview
29
process designed to staff the cafe with highly qualified people for each position. Each applicant
will be rated and evaluated according to a pre-defined set of standards designed for each
position. Background checks will be utilized for designated positions. Recruiting efforts will
always center on referrals. Each employees will work fifty-six hours (56) a week. For the sales
representative, he will only work for the first week after the opening of the business.
Each employees has their own position and assigned work to do. Each employees has
different responsibility and department under where they will perform and show their skills and
Sales Representative
Baker
o Makes sure that the meals being whipped up tastes really good
Assistant Baker/Helper/Dishwasher
o Responsible for washing cooking pots, utensil and dishes when necessary
30
o Ensures that place is clean and hygienic at all times
o Responsible for moving packed foods from the kitchen to the cubicle / point of sale
Owner/Cashier/Bookkeeper
o Receives payments on behalf of the company (POS, cash, mobile money et al)
Hiring high quality applicants is a good opportunity for the business to be successful.
Qualifications and standard performance is needed for the owner to decide who will he hired.
There will be two parts in hiring the employees. First part is the interviewing part wherein the
owner will personally interview the applicants. The applicants who will pass the first part will
proceed to the second part wherein they will perform live in front of the owner so that the owner
will be convince on the skills and performance of each applicant. The materials and tools will be
use in performance will be provided by the café. There will be no expense for the applicants.
There will be qualifications required for each position that the applicants should have in them.
31
Sales Representative
o Flexible
o College Level
o Prospecting Skills
o Product Knowledge
o Client Relationship
o Clerical Ability
o Physically fit
o Good stamina
Baker
Assistant Baker/Helper/Dishwasher
o Flexible
o Has an experience
32
o College Graduate/NCII Holder
o Physically fit
o Good stamina
PERSONNEL PLAN
Sales
(for one (for one (for one (for one (for one
33
Assistant
Helper/
Dishwasher
Cashier/
Figure 5.2
This table show the salary projection for each employees in five (5) consecutive
years. This table represents how much will be the salary expense for each employees. There is
Being an employee is not that easy because it requires time and discipline to perform
appropriately. Every employee should receive a benefits aside from their salary.
Ma’ Sweetie also offers a benefits for the sake of the employees. Those benefits will
help the employees to be motivated in their work. The employees of Ma’ Sweetie will be a
regular employees after six months (6) of working with a good and clean record at work. Sick
34
leave is available but there will be no pay an employee will receive. There will be an annually
After three years (3) there will be a benefits an employee will receive. There will be a
deduction from their salaries that will go to a Social Security System (SSS) and PhilHealth of
each employees. This will be a great help for them if ever they have a financial problem.
TRAINING PLAN
Conducting a training is necessary to orient the employees about the work and
responsibility they will bear in a company. The main purpose of the training is to make the
employees understand their role in one business. The employees will gain more knowledge and
Ma’ Sweetie will conduct a training program for the three applicants (3) who will be hired.
The training will be a one on one between the owner and the employee. The owner will
personally train the employee by discussing the skills and knowledge he need to know about the
business. The training will be simple so that there will be no large expenses needed for the
activity. It will only be an owner talking and discussing the role and must do of the employee in
the business.
35
VI.FINANCIAL PLAN
START-UP COST
Ma’Sweetie initial financial expenditures are listed below. The expenses are sub-divided
to basic expenses, start-up inventory, tools and equipment, operating expenses, and other
items that will be necessary for running the business. The amounts that are indicated in the
table below are estimated prices of the item and are projected either for two months or a year
accordingly.
Start-up Inventory
1 Oven Php25,000
2 Blender Php4,000
36
1 Refrigerator Php15,000
Operating Expenses
Other Items
Utensils Php7,500
TOTAL Php302,216
For further details in the table, the items are thoroughly discussed below. It will be
presented item by item giving the costs for a specific quantity and reasons and how it end up
Basic insurances cover the fire insurance and property insurance both amounted to
Advertising expense amounted to P4,000. This includes the leaflets, flyers, tarpaulins,
Interior decorations are the materials used for the beautification of the store that will give
37
Legal expenses are computed from: DTI, Mayor’s Permit which includes Sanitary Fee,
Fire and Safety Inspection, Annual Inspection Fee, Site Inspection fee, Business Sticker,
Cupcakes Inventory is totaled from the projected weekly inventory for cupcakes
according to its flavor. P543 for Mango Cupcake, P600 for Cheese Cupcake, P423 for
Banana Cupcake, P630 for Ube Cupcake, P750 for Pandan Cupcake, P810 for Vanilla
Cupcake, P639 for Strawberry Cupcake, and P744 for Chocolate Cupcake which will be
P5,139 in total for a week. When multiplied to 8 weeks (2 months) it will total to P41,112.
Theme Cakes Inventory, P6,240 producing estimated 30 cakes for two months.
Soft drink cost is projected for two months totals to Ph5,504 for two months. (A case of
soft drink costs up to P688 times 4 kinds total to P2,752 per month)
Packaging expenses includes the packaging of cupcakes and shakes for take-outs. The
packaging for cupcakes depends on the quantity like solo or dozen while for shakes are
Tools and Equipment amounted to P69,000 are shown accordingly. Baking tools price
amounted to Php12,000 is calculated all in all the necessary tools for baking. Blender
costs P1,000 each. While the Counter Area and Storage Equipment are estimated with
the indicated price by considering all the equipment used in counter at front like display
cabinets and storage at the back part of the store like storage cabinets for utensils and
wares.
Rent expense is estimated by P1,000 per square meter which has 15m2 (3x5) total to
Salaries and Wages are calculated for the first two months: (Operations) 1 Baker is
P13,500 (450 a day), 1 Asst. Baker is P7,500 (P250 a day); (Finances) Cashier is
38
P7,500 (P250 a day); (Marketing) 1 Sales Personnel is P1,750 (P250 a day and hired
only within 1st week) total to P30,250 for the first month. For the succeeding month, it will
be P28,500. So for the first two months, salaries and wages amounts to P58,750.
Utility Bills includes the electricity, water, and telephone bills for two months total to
P10,000.
Miscellaneous expenses include the fares and other petty expenses for the first month
Furniture and Fixtures are comprise specially of tables and chairs used in service with
other fixtures that will be necessary for the business which total to P27,000.
Utensils are the serving wares used in the store and in the kitchen, P7,500.
The table below is the start-up cost summary given its sub-totals categorically.
FINANCIAL STATEMENTS
The provided financial statements are projected for five consecutive years of operation
of Ma’ Sweetie. With this, it will be significant and useful to assess the company’s financial
39
stability and development over years. This could also be helpful to attract investors by
Ma’ Sweetie
For Year 1- 5
Expenses
40
The projected profit and loss statement of Ma’ Sweetie was shown above to visualize the
estimated profit growth of Ma’ Sweetie for the next five years of expected business operation.
The sales in the income statement are the income of Ma’ Sweetie from its main products the
cupcakes, shakes, and soft drinks as well as from its theme cakes. Ma’ Sweetie expected to
have 13% sales growth every year where the estimated gross profit was shown above. Ma’
Sweetie decided to have these amount of increase in sales since it is the most feasible growth
that Ma’ Sweetie could and at the same time could sustain its expenses needed in overall
operation. It is also expected that Ma’ Sweetie will have an increase of 40% sales during peak
seasons covering a month of business transaction. The peak seasons mentioned include the
days from 17th of December up to 8th of January and 10th of February up to 16th of February.
On the other hand, Ma’ Sweetie employees are expected to receive a 4% increase on
the salary of the baker every year. While there will be 8% growth for assistant baker and
cashier. Starting from P450 to P530 for baker and P 250 to P 330 for assistant baker and
cashier in five years. After three years of business operation, employees will have their benefits
Considering the projected net profit of Ma’ Sweetie for three years, it is expected that
there will be a breakeven of capital including the initial investment and loans from bank together
with the interest incurred for three years and there will be a sufficient funds needed for the future
41
B. BALANCE SHEET
Ma’ Sweetie
Balance Sheet
ASSETS
Current Assets:
Fixed Assets:
Non-Current Liabilities:
Capital
Less: Drawings 0 0 0 0 0
Ma’ Sweetie projected balance sheet are organized in the table above to interpret the
state of the company’s finances for the five consecutive years. As shown above, from Year 1 to
42
Year 2, there is an increase of more than P150,000 of total assets and to the opposite side
correspondingly. This only shows that there is a moderate growth to its finance. When it comes
to Year 2 to Year 3, it is noticeable that there is a small development but it is only because the
company fully paid its loan and its interest payable which clears Ma’ Sweetie’s liabilities. In
contrast, for the next year, there is a progressive growth to its finances which is over 44% from
the prior year. Moreover, from the projection it shows that the company is increasing and
improving as to its finances. Thus, Ma’ Sweetie has an evident healthy financial development
that can be an opportunity for investors to put and invest money in the business which will be
used for further successful operations. Projection of balance sheet is also significant to know if
the company’s finance is increasing, stable, or decreasing which is relevant in determining the
Ma’ Sweetie
For Year 1- 5
Cash Outflows
(expenses)
43
Salaries and Wages P343,750 P363,600 P385,200 P406,800 P428,400
Equipment/s 108,500 0 0 0 0
Loan 0 0 190,400 0 0
Projection of cash flow for five years is presented above. From the beginning cash
balance of the owner coming from P210,000 initial investments and P140,000 loan in bank
which amounts to P350,000, inventories, starting and operating expenses ,equipment, and other
materials necessary for the operation are being covered, but only for the projection of first two
months. Basically, the start-up cost is expected to have a cost of P302,216 which means there
are less than P50,000 allowance that will be used for sudden emergencies or down turn. The
projection above gives a positive effect as we observe the cash inflows are greater than the
amount of cash outflows. It shows the money that the company has or receives from its sales
can cope up with the money the company uses for expenditures such as the expenses for
With the cash flows for the succeeding years, Ma’ Sweetie ending cash balances are
assumed to have gradual growth in balances which serves to be its improvement and shows its
progress in the market because as years passes by it is also expected to have a higher sales.
Growing amount of expenses are also anticipated as sales moved higher. While for the loan as
seen in the table, from P140,000 loan payable it is presumed to have P50,400 interest payable.
44
(Considering the simple interest of 3% quarterly or 12% annually). Loan Principal and its interest
are expected to be paid fully on its third year of operation where Ma’ Sweetie have gained
sufficient fund to pay its liabilities. At its fifth year, it is foreseen that Ma’ Sweetie is competent
enough to gain a million cash which gives the company a chance to serve more to its
customers.
45
VII. BUSINESS IMPACT
Impact to Consumers
Consumers are the main subject that will purchase our products and services.
Ma’Sweetie is established to supply their desires. Their taste in sweets will be satisfied,
enjoyably and for their refreshment. This will make them experience innovated products and
services among pastries and sweets. Moreover, this timely designed themes and health-giving
cupcakes, overflowing shakes and personalized cakes will surely be acceptable to their
preferences.
Impact to Suppliers
As the business popularizes, there will be a higher demand and proportionally the higher
the supply too. In foreseeing the success of Ma’Sweetie, new branches will be established
wherein there will be an increase in expected supply. This will apparently increase their profits
as well as their selling product. And as commendable results of the business abide, there may
Impact to Government
Ma’ Sweetie will carry on the run. Our fees and tax payment will be another source of
government funds intended to welfare programs and projects for the society. Furthermore, this
will increase the economy proportion by the sought of exporting our products.
46
Impact to Household
The people in the house will have an opportunity for employment, adding to the
household income.. They will also be fascinated by personalized cakes and cupcakes for
Impact to Community
Ma’Sweetie is especially favorable to community. As the business gains its success, this
will help the government to be able to conduct their programs and projects for the community’s
development and improvement of its people and their livelihood. And it will portray another
innovated business for people that will contribute to their desires satisfaction when it comes to
47
Appendix A
SURVEY QUESTIONNAIRES: Consumers
Direction: Read the questions carefully and put a check mark on the box of your answer. Read the
questions carefully and answer according to your preference.
48
6. What refreshment drinks do you prefer most?
Softdrinks
Juice
Shakes
Others: _________
10. What price range are you willing to pay for cupcakes?
10-20
21-30
31 and above
11. What price range are you willing to pay for shakes?
10-20
21-30
32 and above
49
SURVEY QUESTIONNAIRES: Suppliers
Direction: Read the questions carefully and put a check mark on the box of your answer. Read the
questions carefully and answer according to your preference.
2. Does the appearance of the product affect your customers’ interest to it?
Yes No
50
6. What refreshment drinks do you sell?
Softdrinks
Juice
Shakes
Others: _________
10. What price range for cupcakes your customers always consume?
10-20
21-30
33 and above
11. What price range for shakes your customers always consume?
10-20
21-30
34 and above
51
Appendix B
Legal Requirements
The Ma’ Sweetie will be formed as a single proprietorship. The legal requirements which
will be the resistant of Ma’ Sweetie’s legality on the run are indicated. Below are the necessary
requirements.
By registering your business name with the DTI, you are assured that no other entity
A. Obtain application forms (duplicate copy) and fill these up completely. Only the owner of
C. Submit application form to the DTI processor. The DTI processor will check if the
business name is still available, if yes, you will be asked to pay the application fee.
D. Pay the required registration and processing fee. A penalty is imposed if the BNRS
certificate is not renewed within 3 month grace period from the certificate’s expiration
date.
E. After showing the receipt to the processor, the business name certificate will be
released.
F. Your business name certificate is valid for 5 years from date of registration. (note: during
peak season, the applicant will be given a schedule date to file his/her application.)
52
o Mayor’s Permit
All businesses, whatever the legal form, are required to secure a mayor’s permit or
municipal license from the city or municipality where they are located.
1. Go to the business permit and licensing office. Secure an application form from the
2. Submit three copies of the form together with a simple sketch of your business location.
3. Support application with a certificate of business name registration from the DTI-NCR if
4. Proceed to the city treasurer’s office for any payments to be made. Present mayor’s
Every business enterprise has to register with the BIR for taxation purposes.
Register the business/trade name at the BIR office, secure and file an application form,
Mayor’s permit
53
Approved by:
LORINIZA MENDOZA
Subject Teacher
54