St. Rose Catholic School, Inc.

Sta. Rosa St., Pob. Sur, Paniqui, Tarlac

A Business Plan

Churros Filtozles
Zamora St., Paniqui, Tarlac
churrosfiltozles@gmail.com

In partial fulfillment of requirements for the subject

(BUSINESS ENTERPRISE SIMULATION)

Submitted By:
Ildefonso, Joh Cedrick P.
Luis, Nory Jay-Ar S.
Calpito, Gienelle B.
De Guzman, Samantha Yzabelle L.
Domingo, Dourish Ashley C.
Exiomo, Mona Christine V.
Gaspar, Ayesha Camille S.
Lagman, Kathleen Grace D.

Submitted To:
Mr. John Michael S. Taruc
michaeltaruc0107@gmail.com

Date Submitted: May 2023

 BUSINESS PLAN

Churros Filtozles
Zamora St., Paniqui, Tarlac
churrosfiltozles@gmail.com

OWNED BY:
Ildefonso, Joh Cedrick P.
Luis, Nory Jay-Ar S.
Calpito, Gienelle B.
De Guzman, Samantha Yzabelle L.
Domingo, Dourish Ashley C.
Exiomo, Mona Christine V.
Gaspar, Ayesha Camille S.
Lagman, Kathleen Grace
 TABLE OF CONTENTS

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1

Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Environmental Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Business Description . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Organizational Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21

Production Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Operation Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

Marketing Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

Financial Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59
 INTRODUCTION

DESCRIPTION OF THE BUSINESS

Churros are traditionally deep-fried, ridged sticks of dough that are sugar-sprinkled

and served with warm chocolate sauce for dipping. We decided to create something new

for students' palates by establishing a food business that was both affordable and new

to them. We intend to launch Churros Filtozles. Churros Filtozles will offer and will be

putting a new spin on these tasty deep-fried, ridged sticks of dough by filling them with

different fillings such as yema, caramel, ube, choco, and vanilla! Customers can also

have their churros sprinkled with their favorite coatings, such as the original sugar,

sprinkles, crushed Oreos, chocolate chips, and nips! We also provide caramel macchiato

and lemonade to match the churros. Furthermore, we offer churros on any occasion; the

customer chooses the form and style of the churros they desire.

LOCATION OF THE BUSINESS

The Churros Filtozles food stall will be located at Paniqui Public Plaza in front

of Paniqui North Central Elementary School. We want our stall to be in paniqui plaza

because this town has many tourists, schools, and beautiful places. Furthermore, workers,

and especially students who enjoy sweet treats and are always looking for something new

to try can easily access the newly established business. Despite the fact that there will be

1
numerous businesses that can pose a threat to Churros Filtozles, our products' uniqueness,

and affordability will undoubtedly give us an advantage. The business's location is ideal

because it is close to the target market.

EXECUTIVE SUMMARY

VISION, MISSION, GOALS, & OBJECTIVE

VISION

Churros Filtozles aspires to be the most customer-centric, best-selling, sustainable brand

that increases environmental awareness in our society and a place where customers can

feel at ease and find a sweet treat to satisfy their urge for a sweet dessert or merienda!

MISSION

"To bring customers delight with every taste and bite”. Churros Filtozles is dedicated to

providing on top of line products in the most convenient and affordable way possible.

Our goal is to prosper and grow as a business while also contributing to the greater good

of our community and the environment.

2
 GOALS OBJECTIVES

Establish a profitable and sustainable • Obtain high-quality ingredients and

business that provides customers with equipment to ensure consistent

high-quality products. quality.

Develop a strong brand identity and • Create a unique brand identity that

reputation in our community. stands out in the local market and

speaks to the target audience.

Expand the business to new locations or • To introduce our organization,

provide franchising opportunities. particularly our products, in other

areas.

• Creating a culture of continuous

improvement in order to exceed

customer satisfaction and efficiency

goals.

• Create a comprehensive expansion

business plan that includes financial

3
 projections, marketing strategy, and

operational considerations.

Customers/Employers will have a unique • Provide high-quality products and

and memorable experience. services to customers.

• To foster a positive environment in

which our employees and customers

feel valued, supported, and satisfied

every time they come and buy.

ENVIRONMENTAL ANALYSIS

TREND IN THE INDUSTRY

Customers are becoming more interested in unique, high-quality sweet treats and

street foods. A sweet treat and street food vendors are constantly experimenting with new

flavors and presentation styles in order to capture the attention of customers. Homemade

doughnuts and cakes are also becoming increasingly popular, not only on online

4
platforms but also in local stores. Milk teas and shakes have grown in popularity in recent

years, especially among younger consumers. These beverages are frequently served with

toppings such as boba, pudding, or jelly and can be tailored to individual preferences.

This includes original flavor combinations, one-of-a-kind toppings and mix-ins, and

visually appealing presentation styles. Consumers are becoming more concerned about

the environment and sustainability. Businesses that sell sweet treats and street food are

responding to this trend by using eco-friendly packaging, reducing waste, and sourcing

ingredients locally. Consumers are becoming more adventurous in their food selections,

looking for new and interesting international flavors. When it comes to sweet treats and

street foods, consumers are looking for convenient and accessible options, which has

fueled the growth of mobile carts and online ordering platforms that allow consumers to

easily access their favorite treats. Overall, the sweet treat and street food industries are

constantly changing to meet consumers' changing tastes and preferences. Businesses that

can innovate, provide healthier options, and keep up with emerging trends are more likely

to succeed in this industry.

CONSUMER ANALYSIS

Demographics:

a) Age: Our target audience is teenagers or students, but our products are suitable for all

ages.

5
 b) Gender: We cater to both males and females.

c) Income level: Our products are affordable, so we target customers with low and medium

allowances.

d) Education: Our products appeal to students, so we target individuals with a high school or

college-level education.

e) Location: Our target audience is the residents around Paniqui.

Psychographics:

a) Values: Our customers value affordable, convenient, and tasty treats.

b) Lifestyle: Our target audience is active and busy, with school and extracurricular

activities taking up much of their time.

c) Personality: Our customers may be stressed or anxious due to school workloads and other

responsibilities, especially those who have cravings for sweet treats.

d) Attitudes: Our target audience may have a positive attitude towards sweet treats as a way

to relieve stress and improve their mood.

Behavior:

a) Purchase frequency: Our customers may purchase our products regularly, as a quick

snack, or as a treat to reward themselves.

b) Purchase motivation: Our customers are motivated by their need for a sweet treat to

relieve stress, lift their mood, and make them feel better.

6
COMPETITOR ANALYSIS

STRENGTH WEAKNESSES

• Churros Filtozles provides • Since Churros Filtozles is new to

delicious and high-quality churros the industry, customers are likely to

with unique flavors and toppings have doubts about our product or

that can lift a customer's mood and our company.

reduce stress levels • The churros might be too oily, and

• We use eco-friendly packaging, eating them is quite messy due to

which is good for the environment. the toppings and fillings.

• We have a friendly and • Because of their sweetness, older

knowledgeable staff who can assist people may not find churros as

and guide customers. appealing.

• Our company allows customers to • Churros Filtozles has competitors

customize orders based on their who also offer sweets; if they are

preferences. not advertised well, customers may

discover or go to other sellers,

which might affect its sales.

• Pastry is a perishable item. If our

products do not sell, there could be

7
 a lot of waste, and staffing could be

an ongoing issue.

• Ingredients can be quite expensive.

• It's a physically demanding job.

OPPORTUNITIES THREAT

• Expanding menu options to cater to • Intense competition from other

a wider audience dessert and snack businesses in

• Partnering with other pastry shops local stores and online.

• Investing in online marketing and • A rise in the cost of ingredients

social media presence • Negative online feedback and

• Participating in local events and reviews

festivals to promote our business • Changing consumer preferences

product and trends

MARKET POSITION

For individuals looking for a high-quality sweet dessert, Churros Filtozles offers a

wide range of flavors, toppings, and drizzles made from high-quality ingredients. Each

bite creates a positive experience for our customers when they enjoy our Churros. Unlike

others, Churros Filtozles inspire happiness in order to satisfy our customers’ cravings.

8
Additionally, our business is concerned not only with the needs of consumers and

customers but also with the environment, as we use eco-friendly packaging.

MARKETING STRATEGY

Due to increased competition in the sweet product market, Churros Filtozles

developed a unique twist for our products that will set us apart from our competitors. We

will use social media to promote our product because bringing our business to the

Internet will allow us to increase social engagement, which will help us to build trust,

authority and show the personality of our brand. Churros Filtozles ensures that we offer

unique products that will satisfy customers’ cravings at an affordable price. Our

marketing strategy will include word-of-mouth referrals and social media campaigns; we

will also create a Facebook page showcasing Churros Filtozles products. This product

differentiation strategy is expected to capture people’s attention, particularly students. We

are also considering about collaborating with local events and organizations to promote

the sweet treats and the brand. Sponsor a local music festival, for example, or collaborate

with a local charity organization to donate a portion of sales to a worthy cause.

9
 BUSINESS DESCRIPTION

PRODUCT DESCRIPTION

Churros Filtozels sells churros and drinks. We offer churros with a variety of

fillings, including caramel, chocolate, vanilla, yema, and ube. Customers also have the

option of adding extra toppings to their churros, such as sprinkles, crushed Oreos,

chocolate chips, and nips, in addition to the classic sugar and cinnamon coating. We also

offer beverages to complement the deliciousness of the churros. We have caramel

macchiato and lemonade. Additionally, we also provide churros for special events like

Christmas, Valentine's Day, anniversaries, and birthdays. It could depend on the churros'

shape and design preferences of the customer. Also, we provide churros in a box that

clients can customize with whatever fillings or toppings they like.

EQUIPMENT/MATERIALS NEEDED

The preparation of Churros Filtozles is at the heart of the business, and churros

require a wide range of equipment and materials to ensure that we can provide our

customers with the goods/products they desire. The company's goal is to produce high-

quality products using high-quality equipment and materials. To ensure such quality, the

entity must purchase at preferred and trustworthy stores.

10
Churros Filtozel’s list of equipment includes:

TOOLS/EQUIPMENT/MATERIALS DESCRIPTION

(For churros)

Frying pan

A Frying Pan is useful for frying our

churros.

Gas Stove

Used to cook food by providing heat

directly.

Pastry bag A pastry bag (also known as a piping bag)

is a cone-shaped bag used for filling and

decorating pastries such as churros.

Moreover, in our business, we will also

use this to shape the churros.

11
Pastry Tip (Large star tip) For churros, pastry tips such as star tip are

utilized since they create a nice, even

shape when piping the dough. They also

enable the production of evenly sized

churros, allowing them to cook evenly.

Wooden spoon
A wooden spoon is typically used for

mixing and stirring, especially when the

mixture is thick, sturdy, or heavy.

Measuring cups/spoons
A measuring cup/spoon is a kitchen tool

that is used to determine the volume of

liquid or bulk solid cooking ingredients.

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Rubber Spatula/Scraper

A rubber scraper or spatula is used to

combine the dough ingredients

Whisk

A whisk is used to ensure that the dough is

thoroughly mixed and free of lumps

Parchment paper Parchment paper is used when making

churros to prevent the dough from sticking

to the tray and to ensure easy removal of

the churros once they are cooked.

13
Tong used to flip and remove the cooked

churros from the hot oil.

Sifter

used to aerate and mix dry ingredients as

well as to separate and dissolve clumps in

substances like flour.

Tray

a container used to serve deliciously hot

and crispy churros.

Strainer

a device used to remove impurities from

the oil.

14
Mixing bowls

A mixing bowl is a container in which the

churros ingredients are combined or

mixed.

TOOLS/EQUIPMENT/MATERIALS DESCRIPTION

(For coffee)

Espresso Machine

In order to create the thick, potent coffee

known as espresso, an espresso machine

brews coffee by pushing pressurized

water close to boiling point through a

"puck" of ground coffee and a filter.

Coffee Brewer

Used to make instant coffee or brew

ground cocoa beans.

15
Coffee Tamper
Pack or tamp espresso grounds evenly for

a quality shot.

Frother A frother is a device that agitates liquids

into an airy mixture of bubbles and foam.

Also used to make foam out of hot or

cold milk.

Refrigerator

A refrigerator is a device that maintains

cold temperatures. It is also referred to as

an icebox or a fridge.

16
SIZE OF THE BUSINESS

TARGET MARKET NO. OF TARGET MARKET SIZE (RM)

MARKET

(MONTHLY)

Students 51,000 34%

Other people who love 36,000 24%

sweets

Other residents of Paniqui 60,000 40%

town

Tourist 3,000 2%

Total 150,000 100%

PERSONNEL REQUIREMENT

Our organization "Churros Filtozles" will require a manager to oversee overall

operations, along with a barista to serve drinks to customers, a pastry chef to bake our

products, which are churros, and a cashier to accept payments from customers.

General Manager is responsible for overseeing the overall operations of the business

and being accountable for increasing organizational profitability and efficiency.

Typical Salary: 468,000 per year

17
What Does This Role Entail?

• Ensure employees are motivated and productive

• Controls the budget and optimizes expenses

• Create a growth strategy and goals.

• Generating an overall strategy, managing people, and implementing policies

What to Look For:

• Excellent organizational and leadership abilities

• Excellent analytical skills

• Knowledge of business processes and functions such as finance, human resources,

documentation, and operations

• Has prior planning and budgeting experience

• Proven work experience as a general manager or similar executive role

Pastry Chef's primary responsibilities are to make the pastries, create original and new

menu items, and keep track of the kitchen's stock.

Typical Salary: 187,200 per year

What Does This Role Entail?

• Serve and prepare food, such as churros

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 • Prepare the recipes listed below.

• Providing new and unique recipes for the menu

• Keeping track of the inventory in the kitchen

• Decorate baked goods in a tasteful and beautiful way.

What to Look For?

• Physical endurance and strength are required to stand for long periods of time and

perform repetitive motions.

• Leadership abilities are required to manage kitchen staff.

• Those who are creative enough to create new and unique menu items to attract

customers.

• Time management skills are required to produce orders on time and avoid food

waste.

Our barista's job is to prepare and serve drinks to customers.

Typical Salary: 171,600 per year

What Does This Role Entail?

• Taking customer orders

• Provide customers with coffee drink menus.

• Comply with all health and safety regulations.

19
What to Look For?

• No prior experience is required (though trained baristas will be able to make

drinks faster).

• Outstanding communication abilities

• Flexibility to work different shifts

The Cashier is in charge of issuing receipts to customers as they leave with their

purchases, as well as processing and receiving payments.

Typical Salary: 156,000 per year

What Does This Role Entail?

• Securing all payments for purchased goods

• Working the cash register, accepting payments, and issuing receipts are all part of

the job.

• Greeting customers and answering any questions they may have

What to Look For?

• Excellent math skills

• Basic computation abilities

• Work experience as a retail cashier or in a sales-related role

20
 ORGANIZATIONAL PLAN

FORM OF THE BUSINESS ORGANIZATION

The business organization is a type of general partnership, with eight people running it

who have unlimited liability and contribute resources to the business.

LIABILITY OF THE OWNER OR OWNERS

Every partner is personally liable for all debts and judgments imposed against the

organization as a whole, regardless of whether the debt was incurred by the organization

or one of the individual partners.

21
ORGANIZATIONAL STRUCTURE

22
ROLES AND RESPONSIBILITIES

Position Duties and Responsibilities Qualifications

CEO Manages and directs all the business - Excellent organizational

operations. and leadership skills.

- Strong analytical, and

critical thinking for

developing strategies.

- Executes company

strategy.

- Can lead and direct the

team to meet the goals and

objectives.

General Responsible for guiding the business’ - Implements daily business

Manager day-to-day activities. operations.

- Employee management.

23
Production Assigned to perform tasks such as taking - Capable of using,

Head inventory, placing supply orders, and repairing, and maintaining

resolving production staff disputes. machines and tools.

- Thorough and pay attention

to detail

- Creative with problem-

solving.

Marketing Develops marketing strategies for social - Creative.

Head media and other digital media

- Technical skills.
campaigns.
- Can communicate well.

- Understands market

trends and developments.

Financial Responsible for budgeting, developing - Understands, transforms,

Head cash flow statements, and projecting and presents financial data.

profit.
- Financial management.

- Detail-Oriented.

24
 Production Assigned in operating machineries to - Knows how to operate

Staff assist the production process. machinery.

Marketing Responsible for executing marketing - Excellent written and

Staff campaigns to target customers. verbal communication skills.

Financial Helps the financial head with budget - Familiar with presenting

Staff preparation and management activities. financial data such as cash

flow statements.

SALARY REQUIREMENTS

Salaries or Wages Structures

POSITION WAGE RATE SALARIES/WAGES

PER MONTH

CEO P2,100/day P54,600

General Manager P1,500/day P39,000

Production Head P1000/day P26,000

Marketing Head P1000/day P26,000

Financial Head P1000/day P26,000

Pastry Chef P600/day P15,600

25
Barista P550/day P14,300

Marketing Staff P400/Day P10,400

Cashier P500/Day P13,000

PRODUCTION PLAN

PRODUCTION SCHEDULE

MAY

Monday Plain Churros - 30

Oreo Churros – 25

Churros with fillings - 35

Caramel Macchiato - 100

Lemonade - 40

Tuesday Plain Churros - 35

Oreo Churros – 20

Caramel Macchiato - 95

Lemonade -50

26
Wednesday Plain Churros - 25

Oreo Churros - 20

Caramel Macchiato - 80

Lemonade - 45

Thursday Plain Churros - 40

Oreo Churros - 30

Caramel Macchiato - 100

Lemonade – 40

Friday Plain Churros - 40

Oreo Churros - 35

Caramel Macchiato -110

Lemonade -50

27
PRODUCTION PROCESS

CHURROS

1. Plain Churros

Ingredients:

• 1 kg of Flour

• 4 tbsp Sugar

• 1 stick Butter

• 2 eggs

• 1/2 cup Cinnamon Powder

Step 1:

- In a boiling pan, bring the wwater, butter, sugar, and to boil then take off the heat.

Step 2:

- Stir in flour until thoroughly combined.

Step 3:

- Cook for a few seconds until dough is formed.

Step 4:

- Let it cool for about 3 minutes and beat one egg at a time until desired consistency.

Step 5:

28
- Let it rest, and then put into a piping bag.

Step 6:

- Using piping bags, pipe pieces of dough in a frying pan with hot oil. Use scissors to cut

each piece.

Step 7:

- Fry until golden medium brown and coat with cinnamon powder and serve.

2. Oreo Churros

Ingredients:

• 1 cup of Water

• 1 stick Butter

• 3/4 cup of crushed Oreos

• 1 cup of Flour

• 4 tbsp of Sugar

• 2 eggs

Step 1:

- Bring water, butter, sugar and crushed oreos to boil.

Step 2:

29
- Stir in flour until combined and dough is formed.

Step 4:

- Remove from heat, let it cool and beat one egg at a time until desired consistency is

formed.

Step 5:

- Let it rest then put into a piping bag

Step 6:

- Using piping bag, pipe pieces of dough in hot oil and use scissors to cut each piece.

Step 7:

- Fry until dough is cooked, coat with cinnamon sugar and serve.

3. FILLINGS

3.1 Chocolate Fillings

Ingredients:

• 1/2 Dark Chocolate

• 1 cup All Purpose Cream

Step 1:

- Place finely chopped chocolate into a heat-proof metal bowl.

30
Step 2:

- Heat cream on the stove top until simmering and turn off heat.

Step 3:

- Put the warm cream over the chocolate and let it sit for a few minutes before stirring.

Step 4:

- Stir until smooth.

3.2 Vanilla

Ingredients:

• 1 cup Powdered Sugar

• 2 tbsp Butter

• 1/2 tsp Vanilla

• 1/2 cup All Purpose Cream

• 1/2 cup Condensed Cream

Step 1:

- Place powdered sugar, butter, and vanilla into a bowl.

Step 2:

- Combine for a few minutes.

Step 3:

31
- Slowly beat in the all-purpose cream cream and condensed cream until smooth

consistency.

3.3 Yema

Ingredients:

• 1 cup Sugar

• 1 cup All Purpose Cream

• 6 tbsp Butter

Step 1:

- Place pan on a medium heat. Add sugar until it smooth consistency.

Step 2:

- Once darker golden color, remove from heat and add the butter.

Step 3:

- If the butter is combined, pour the cream and stir using a whisk vigorously. It will be

steamy and bubbly but keep mixing and they will disappear.

Step 4:

- Remove from heat if desired consistency is achieved and put into a container to store

and cool.

32
3.4 Ube

Ingredients:

• 1 cup boiled Ube or Purple Yam

• 2 cups of Hot Water

• 1 1/2 tsp Ube Extract

• 1 cup All Purpose Cream

Step 1:

- Place boiled ube in a large bowl and mash. Mix in the hot water and mix well until

thickened.

Step 2:

- Pour all-purpose cream and stir until smooth. Lastly, add ube extract.

4. Caramel Macchiato

Ingredients:

• 1 tablespoon vanilla-flavored syrup

• ⅓ cup ice cubes

• ¾ cup milk

• 4 ounces Cold Brew Concentrate

• 1 tablespoon caramel sauce

Step 1

33
-Pour vanilla syrup into a drinking glass.

Step 2

-Add ice cubes, then pour in the milk.

Step 3

-Slowly pour in cold brew concentrate.

Step 4

-Drizzle the drink with caramel sauce.

5. Lemonade

Ingredients:

• 60g Blue Lemonade Powder

• 1L Water

• Ice

Step 1

-Pour 60g of Blue Lemonade powder in 1L of water

Step 2

-Stir until Blue Lemonade powder dissolves

Step 3

-Add ice
34
PROCESSING PLANT & EQUIPMENT

Coffee Brewer P 30,000

Coffee Tamper P 400

Espresso Machine P 45,000

Gas Stove P 1,495

Frying Pan P 350

Mixing Bowls P 399

Tray P 119

SOURCES OF MATERIALS

Churros Filtozles acquires its raw materials from Cadis Baking Trading, a reliable

supplier offering reasonably priced baking materials and equipment. The ingredients

itself for making Churros are bought from Savemore and Magic Star which are a local

supermarket located in Paniqui Tarlac.

• Cadis

• Savemore Supermarket

• Magic Star

35
PRODUCTION COST

• LABOR

Salaries or Wages Structure

POSITION WAGE RATE SALARIES/WAGES PER MONTH

General Manager P1,500/day P39,000

Pastry Chef P600/day P15,600

Barista P550/day P14,300

Marketing Staff P400/Day P10,400

Cashier P500/Day P13,000

• DIRECT MATERIALS

Flour P 20,000

Sugar P 25,000

Salt P 1,500

Oil P 7,000

36
Butter P 4,000

Egg P 6,000

Caramel and other fillings P 8,000

Sprinkles P3,000

Crushed Oreo P 5,000

Chocolate chips and nips P 4,000

Coffee beans P 15,000

Fresh Milk P 19, 000

• FACTORY OVERHEAD

Expenses Amount of expenses (Annually)

Rent expense P 30,000

Utility expense P 30,000

37
 OPERATION PLAN

EVALUATION OF SUPPLIER

Finding a potential supplier is quite difficult so Churros Filtozles did not only acquire

from one supplier. We conducted a canvassing of materials from malls, supermarkets to

local trading markets. Locating a manufacturer requires a skill. We evaluated them based

on what they can offer and as well as their affordability. Here are the criteria for selecting

a potential supplier:

- Quality and Safety of Products

- Reliability and Flexibility

- Delivery and Service

38
MATERIAL REQUISITION & RECEIVING PROCEDURES

PURCHASE ORDER REQUEST FORM

Req. No. _________________________ Purchase Order No.
__________________________
Account No. ______________________ Account Name
______________________________
Professor’s Name __________________ Signature
__________________________________
Your Name _______________________ Your E-mail __________ Your Phone No.
_________
Date _____________
Special Instructions:
Item Description Quantity Unit Per-Unit Line Item
No. (each, Price Total
pkg. case) Price

In Stock Lead Time ____________ Total Price

_______________
Shipping Preference Ground Express
Complete Name of Vendor _____________________ Name of Contact
____________________
Address of Vendor ____________________________ Contact’s Phone No.
_________________
____________________________ Contact’s Fax No.
___________________

39
 • Flow Chart of Receiving Area Activities

Canvassing of Receving of Distribution

Raw Materials Oders

Identifying
Potential Production Getting Invoice
Supplies

"Are the goods

Evaluating Shipment of
ready for
Offers Order
production?"

STORAGE & INVENTORY CONTROL SYSTEM

Churros Filtozles Storage and Inventory Control System:

▪ Unique Inventory Items: The system should account for the specific inventory

items relevant to Churros Filtozles, such as different types of churro dough,

toppings (e.g., cinnamon sugar, chocolate sauce), fillings (e.g., cream, caramel),

and packaging materials. Each item should have a unique identifier and detailed

information, including batch numbers, expiration dates, and supplier details.

40
▪ Storage Requirements: Given the perishable nature of churros, the storage

facilities should be designed to maintain optimal conditions. Temperature-

controlled environments, humidity management, and proper ventilation are crucial

to preserve the quality and freshness of the inventory.

▪ FIFO Method: Churros Filtozles can implement the First-In, First-Out (FIFO)

method to ensure that the oldest inventory is used or sold first. This helps prevent

waste by minimizing the chances of items expiring or becoming stale.

▪ Production Planning: The inventory control system should be integrated with the

production planning process. Based on sales forecasts and customer demand, the

system can generate production orders to optimize churro production, taking into

account lead times, processing times, and ingredient availability.

▪ Vendor Management: Maintaining strong relationships with suppliers is vital for

Churros Filtozles. The system should include features that enable effective vendor

management, such as supplier performance tracking, automated reordering, and

communication tools for order updates and inquiries.

▪ Inventory Alerts: To avoid stockouts and maintain sufficient inventory levels, the

system can generate alerts or notifications when inventory reaches predetermined

reorder points. These alerts can be sent to the relevant personnel responsible for

procurement, ensuring timely replenishment.

▪ Batch Tracking: Churros Filtozles can implement batch tracking functionality

within the inventory control system. This allows for traceability of ingredients and

helps identify and manage any quality issues or recalls that may arise.

41
 ▪ Reporting and Analytics: The system shoul offer comprehensive reporting

capabilities, enabling Churros Filtozles to generate inventory-related reports such

as stock levels, usage trends, waste or shrinkage, and cost analysis. These reports

provide insights for decision-making, identifying areas for improvement, and

optimizing inventory management strategies.

Regular evaluation and continuous improvement of the storage and inventory control

system will ensure that Churros Filtozles can effectively manage our inventory, reduce

waste, maintain product quality, and meet customer demands. It is important to adapt the

system as the business evolves and leverage emerging technologies to stay ahead in the

competitive food industry.

SHIPMENT SYSTEM & CONTROL

Churros Filtozles recognizes the importance of a robust shipment system and effective

control mechanisms in ensuring smooth operations and customer satisfaction. As such,

we have implemented a comprehensive shipment system and control measures to

streamline our delivery processes. Here are the key considerations we take into account:

▪ Order Processing: When a customer places an order, our shipment system

efficiently captures the details, including the customer's address and contact

information, the ordered items, and any special instructions. This information

serves as the foundation for our shipment control.

▪ Inventory Management: To ensure accurate and timely deliveries, we maintain a

real-time inventory management system. This system keeps track of our stock
42
 levels, alerts us when items are running low, and helps us plan our production and

replenishment accordingly. By having a clear overview of our inventory, we can

prevent delays and efficiently fulfill orders.

▪ Packaging and Labeling: Proper packaging is crucial to safeguard the quality of

our churros during transit. We have implemented standardized packaging

procedures to ensure that each order is carefully packed to minimize the risk of

damage. Additionally, we include clear and accurate labeling on each package to

avoid any confusion during shipment.

▪ Shipping Methods and Carriers: We work with trusted shipping carriers to

handle our deliveries. Our shipment system is integrated with these carriers'

services, allowing us to choose the most appropriate shipping method based on

factors such as delivery speed, cost, and reliability. By partnering with reliable

carriers, we aim to provide our customers with a seamless shipping experience.

▪ Tracking and Delivery Confirmation: Transparency is vital in our shipment

system. We provide tracking information to customers, enabling them to monitor

the progress of their orders. This tracking feature allows customers to have

visibility into estimated delivery dates and any potential delays. Once a delivery is

successfully made, we require confirmation from the recipient to ensure the order's

completion.

▪ Quality Control: In addition to the shipment system, we have established

stringent quality control measures. Before any churros leave our premises, they

undergo thorough inspections to ensure they meet our high standards. This quality

43
 control process minimizes the chances of delivering subpar products and enhances

customer satisfaction.

▪ Customer Support: We understand that issues can occasionally arise during the

shipment process. To address any concerns, we have a dedicated customer support

team available to assist customers with inquiries, tracking updates, and resolution

of any delivery-related problems. Our goal is to provide prompt and effective

support to ensure a positive customer experience.

By implementing a comprehensive shipment system and control measures, Churros

Filtozles strives to provide efficient, reliable, and high-quality deliveries to our valued

customers. We continuously evaluate and improve our processes to optimize our shipping

operations and exceed customer expectations

44
FUNCTIONS OF SUPPORT SERVICES

Support Routine service Improve Increase Facilitate

Function provision efficiency effectiveness transformation
Human Managing Developing Enhancing Supporting
resources personnel and and employee organizational
staffing, implementing engagement and change and
providing new HR satisfaction, development
training and technologies, improving initiatives,
development automating workforce fostering a
opportunities, HR processes, productivity and culture of
and handling and performance, innovation and
employee streamlining and reducing continuous
benefits and recruitment employee improvement,
compensation and hiring turnover rates and aligning HR
procedures strategy with
organizational
goals and
objectives
Information Maintaining all Creating and Increasing Strengthening
management the data and implementing decision- organizational
information new making and agility and
assets, assuring information problem- reactivity,
their accuracy, technologies, solving encouraging
integrity, and enhancing processes, innovation and
security, and information increasing experimentation,
giving retrieval and communication and identifying
information analysis skills, and cooperation new business
access and across the prospects by

45
 throughout the automating company, and leveraging data
company information encouraging and information
workflows are knowledge
all examples exchange and
of work in learning are all
progress. examples of
how we may
help.
Environmental Environmental Improving Optimizing Promoting
management effect and resource environmental efforts for
sustainability efficiency and performance sustainable
management, waste and reputation, development
adherence to reduction, mitigating and the circular
legislation and using green environmental economy,
standards, and technology risks and contributing to a
development and practices, liabilities, and low-carbon and
and and encouraging resource-
implementation embracing environmental efficient
of cleaner stewardship and economy, and
environmental manufacturing responsibility connecting
policies and processes environmental
procedures and corporate
strategies

46
 MARKETING PLAN

THE 7P’S MARKETING MIX

• PRODUCT

Everyone enjoys taking a break from their busy lives to sit down and enjoy a sweet

treat every now and then. Churros make people happy because the carbohydrates in

sugary sweet treats help us produce serotonin and dopamine, also known as the "happy

hormones." The name Churros Filtozles was chosen by the business partners because

there are (FIL) fillings, (TO) toppings, and (ZLES) drizzles to choose from. We offer

caramel, chocolate, vanilla, yema, and ube fillings and drizzles. Toppings include the

traditional sugar and cinnamon, sprinkles, oreo crumbs, chocolate chips, and nips. We

also introduced drinks that will undoubtedly complement the tasty churros. Cold brew

drinks like ice caramel macchiato and blue lemonade which are also perfect for the heat

of summer.

Churros Filtozles
Plain Churros

Oreo Churros

47
 Caramel Macchiato Lemonade

• PLACE

Churros Filtozles is located at Paniqui Plaza in front of Paniqui North Central

Elementary School on Zamora St. Paniqui, Tarlac.

48
• PRICE

The pricing scheme is based on the costing of making the product. The cost of the

churros starts at 30 pesos but may go up to 35 pesos depending on the type of

coating/filling and the flavor you like (plain or oreo). The original fillings, which

include vanilla, chocolate, yema, and ube, cost 30 pesos each. Depending on the type

of coating, an additional 5–10 pesos will be charged for the coatings. For various

occasions, we also provide treat boxes, which start at 250 pesos. In some cases, we

can also provide a 5–10% discount. We offer lemonade for 10 pesos and a caramel

macchiato for 40 pesos as beverages.

• PROMOTION

49
 • PEOPLE

Churros Filtozles has a professional employee such as the CEO, General Manager,

heads in marketing, production and financial position as well as staff for each

department. The CEO and General manager will lead all the staffs throughout the job.

They will ensure that the shop is trustworthy for their cravings as the heads of each

department will ensure the proper way of handling the business along with the staffs to

assure that customers will be satisfied.

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 • PACKAGING

For our churros packaging, hard kraft paper will be used. Kraft paper is a high

tear-resistance paper that is made from a mixture of virgin and recycled chemical

pulp. It is a Fully recyclable, eco-friendly paper that boasts high elasticity, burst, and

wet strength. Kraft paper is also naturally biodegradable like tree leaves, the paper

breaks down into cellulose fibers naturally in just a few weeks and can be entirely

absorbed by the environment without any impact on the environment or human

health.

• POSITIONING

Churros Filtozles has planned its positioning to be the leading provider of

customizable, eco-friendly, and delicious churros, offering a unique indulgent dessert

experience that distinguishes us from the competition and gives us a strategic advantage

in our target market.

51
 FINANCIAL PLAN

MAJOR ASSUMPTIONS

The business operates at least 26 days a month equivalent to 312 days a year. Churros

Filtozles assumed that its sales for the year ending 2023 are ₱6,240,000.00 pesos

because the shop expected to sell:

Capital = ₱4,345,029.00

Sales = ₱ 6,240,000.00

Cost of Goods Sold = 30% of sales = ₱1,872,000.00

Expenses Monthly Annually

Salaries and Wages ₱2,698,800.00

Rent ₱30,000.00

Utility ₱3,700.00 ₱39,000.00

Transportation ₱24,960.00

Advertisement ₱1,500.00 ₱18,000.00

Furniture ₱53,040.00

52
 Position Salaries Monthly Salaries Annually

CEO ₱54,600.00 ₱655,200.00

General Manager ₱39,000.00 ₱468,000.00

Production Head ₱26,000.00 ₱312,000.00

Marketing Head ₱26,000.00 ₱312,000.00

Financial Head ₱26,000.00 ₱312,000.00

Pastry Chef ₱15,600.00 ₱187,200.00

Barista ₱14,300.00 ₱171,600.00

Marketing Staff ₱10,400.00 ₱124,800.00

Cashier ₱13,000.00 ₱156,000.00

NOTE: The Shop (Churros Filtozles) operates only for 6 days a week.

Product Quantity Amount each Sales Daily Sales Yearly

Plain Churros 120 ₱30.00 ₱3,600.00 ₱1,123,200.00

Oreo Churros 100 ₱30.00 ₱3,000.00 ₱936,000.00

Churros with fillings, 160 ₱35.00 ₱5,600.00 ₱1,747,200.00

toppings, and drizzles

Caramel Macchiato 145 ₱40.00 ₱5,800.00 ₱1,809,600.00

Lemonade 200 ₱10.00 ₱2000.00 ₱624,000.00

Total ₱20,000.00 ₱6,240,000.00

53
PROJECTED STATEMENT OF COMPREHENSIVE INCOME

Churros Filtozles Company

Projected Statement of Comprehensive Income

For the year ended December 31, 2023

Sales ₱6,240,00.00

Cost of Good Sold -₱1,872,000.00

Gross Profit ₱4,368,000.00

Operating Expenses

Advertising Expense ₱18,000.00

Rent Expense ₱30,000.00

Salary Expense ₱2,698,800.00

Transportation Expense ₱24,690.00

Utilities Expense ₱39,000.00 -₱2,810,490.00

Net Income ₱1,557,510.00

54
PROJECTED STATEMENT OF CASH FLOWS

Churros Filtozles Company

Projected Stamenent of Cash Flows

For the year ended December 31, 2023

Cash Flows from Operating Activities

Net Income ₱1,557,510.00

Inventory ₱800,000.00

Rent ₱30,000.00

Salaries ₱2,698,800.00

Transportation ₱24,690.00

Utilities ₱30,000.00 -₱3,583,490.00

Net Cash from Operating Activities -₱2,025,980.00

Cash Flows from Investing Activities

Purchase of Equipment ₱45,012.00

Purchase of Furniture ₱53,040.00

Net Cash from Investing Activities -₱98,052.00

55
 Cash Flows from Financing Activities

Capital ₱4,345,292.00

Net Cash from Financing Activities ₱4,345,292.00

Cash, May 31,2023 ₱2,221,260.00

PROJECTED STATEMENT OF CHANGES IN EQUITY

Churros Filtozles Company

Projected Statement in Changes in Equity

For the year ended December 31, 2023

Churros Filtozles, Owners Equity, 2023 ₱4,345,292.00

Add: Net Income ₱1,557,510.00

Total ₱5,902,802.00

Churros Filtozles, Owners Equity, 2024 ₱5,902,802.00

56
PROJECTED STATEMENT OF FINANCIAL POSITION

Churros Filtozles Company

Projected Statement of Financial Position

For the month ended May 31, 2023

Assets

Cash and Cash Equivalent ₱6,240,000

Inventory ₱800,000.00

Total Current Asset ₱7,040,000.00

Equipment ₱45,012.00

Furniture ₱53,040.00

Total Non-Current Asset ₱98,052.00

Total Asset ₱7,138,052.00

Liabilities and Stockholder's Equity

Rent Payable ₱30,000.00

Salary Payable ₱2,698,800.00

Utilities Payable ₱39,000.00

Transportation payable ₱24,960.00

Total Liabilities ₱2,792,760.00

57
Capital ₱4,345,292.00

Total Shareholder's Equity ₱4,345,292.00

Total Liabilities and Stockholder's Equity ₱7,138,052.00

58
 APPENDIX

For more information and to be updated visit our Facebook page.

https://www.facebook.com/churros.filtozles?mibextid=ZbWKwL

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DOCUMENTATION

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