HOMAPON HIGH SCHOOL

For information, contact us

at (+63)9382303754 or email us at

jvandfriendsicecream@gmail.com

Emmanuel Joseph E. Altea

John Vincent A. Ariate

Geryme A. Mendez

Rhemark A. Bron

Paul Hendrix L. Acuna

TABLE OF CONTENT
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 HOMAPON HIGH SCHOOL

EXECUTIVE SUMMARY........................................................................................3

PERSONAL DETAILS.............................................................................................4

OVERVIEW OF THE BUSINESS...........................................................................7

BUSINESS PLAN PROPER...................................................................................8

MARKETING PLAN A.............................................................................................9

TARGET MARKET................................................................................................11

MARKETING PLAN B...........................................................................................13

MARKETING PLAN C...........................................................................................14

OPERATIONAL PLAN / PRODUCTION AND TECHNICAL PLAN......................16

THE PRODUCTION PARADIGM.........................................................................16

ORGANIZATION OR MANAGEMENT PLAN.......................................................17

SUSTAINABILITY.................................................................................................19

MONTHLY EXPENSES........................................................................................19

PROJECTED REVENUE......................................................................................23

PROJECTED COST REVENUE...........................................................................23

REFLECTION .......................................................................................................26

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SECTION 1
EXECUTIVE SUMMARY

JV AND FRIENDS is a company that will engage in the production of ice

cream and will be based in Homapon, Legazpi City. We will offer different flavors
such as cheese, ube, chocolate, cookies and cream, and mango flavored ice
cream. We will also offer delivery service, if needed. Furthermore, we will also
have a rolling ice cream cart in our catch-basin areas. Lastly, in the future, we will
welcome interested individuals to franchise our brand.

Ice cream business is continuously growing because ice cream is a

healthier option compared to other sweets and on-the-go meals. According to
Catholic Health Services, if ice cream is eaten in moderation, it has some health
benefits. First, it can be source of vitamins like A, B-6, B-12, C, D, E, and K. Next,
ice cream provides energy Third, ice cream is a source of minerals like calcium
and phosphorus Lastly, ice cream stimulates the brain; and helps in reducing the
levels of stress in the body It also helps prevent symptoms of insomnia.

With all these health benefits, JV and Friends ice Cream plans to start an
ice cream business. The business needs to continue developing innovative
flavors and additives to keep consumers engaged in the market.

To make our ice cream shop unique, we’ll offer freebies that our
customers can choose from. They can also order an ice cream of preferred flavor
and be delivered to their doorstop.

SECTION 2

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PERSONAL DETAILS

EMMANUEL JOSEPH E. ALTEA

He is Allan Altea’s and Marivic Altea’s eldest son. He was born on November 22, 2002.
He is currently enrolled in Homapon High School as a Grade 12 student. He will be a
successful businessman one day.

GERYME A. MENDEZ
He was born on December 22, 2002. He is the third among the children of Mesielda
Mendez and Roger Mendez. At present, he is taking up Accountancy, Business and
Management strand. He is a Grade 12 student at Homapon High School. To be a
successful engineer is what he wants to be.

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RHEMARK A. BRON

He was born on September 11, 2002. He is the eldest son of Mary Jane Bron and
Rey Bron. He is currently a Grade 12 Accountancy, Business, and Management
student at Homapon High School. One day, he will be a successful accountant.

JOHN VINCENT A. ARIATE

He is a Grade 12 student taking up ABM strand and an aspiring Math teacher. He was
born on November 30, 2003.

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PAUL HENDRIX ACUNA

He was born on November 30, 2002. His parents are Rowena Acuna and Alwin Acuna.
He is a Grade 12 student at Homapon High School. In the future, he will be a successful
accountant.

SECTION 3

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OVERVIEW OF THE BUSINESS

JV and Friends Ice

Cream, aside from the usual flavors, will introduce new flavors. These include 100% pure
ube, mango, cheese and other unique flavors like ham, cucumber, langka, buko,
watermelon and pineapple. The health benefits and flavors of our ice cream are the heart
of our business. They will be communicated through our service by serving our
customers the best healthy ice cream with a smile in our face. We will also provide free
delivery service to our customers who made reservations for parties and special
occasions to make it more convenient for them.

The name of our business ‘JV AND FRIENDS’ is coined from our manager’s
name John Vincent and the employees are his friends. According to Goldfarb Webber,
the owner of best video production company, it is a good idea to use your name in
company or any brand products as it makes the business memorable and helps people
remember your company especially if they already know you as an individual or if your
name is distinctive.

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SECTION 4

BUSINESS PLAN PROPER

THE NEEDS

1. Cooler or Ice Cream Container

This is where we will make our own ice cream
The carts will be used in selling our products to our customers and
delivering orders for free in selected areas.
2. Different Flavors
JV and Friends ice cream will offer ice cream in different flavors so
customers will have variety of flavors to choose from. We want to create more
flavors of our ice cream.
>Ham >Langka >Buko
>Pineapple >Guava >Ube
>Cucumber >Chili >Mango
>Apple >Watermelon >Chocolate
>Cheese >Pandan >Cookies and Cream

3. Physical Store
We will put up our physical business store in Brgy. 62, Homapon Legazpi
City. The location of the store is best considering the target customers, distance
from the sources of raw materials and utilities, and presence of direct
competitors.
We will rent an unoccupied small establishment that will serve as the
place where we will make and sell our ice cream.
4. Raw materials
In making ice cream, we need mineral water, cassava flour, sugar, ice,
flavorings, toppings, salt, milk, condensed milk, cones, cups, and others.
5. Utilities
To operate the business, we will need large whisk, ice pick, mixing bowl,
grater, spoons, and scooper.

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VISION, MISSION AND VALUES

The information below presents the mission, vision and values.

VISION. The company envisions to become the premiere ice cream company that
provides unique, healthy, and delicious ice cream in different flavors that will be
remembered by the customers.

MISSION. JV AND FRIENDS is a business dedicated in providing high quality,

refreshing, clean, and tasty products, stress relievers and refreshers, and in maintaining
good and friendly services to customers.

VALUES. We are always looking for new opportunities for the improvement of the
company. We compete against the best and learn from them. We will not settle for
anything less than the best. We treat our customers with dignity and care for them by
providing high-quality goods and services.

MARKETING PLAN

Based on the product idea and the data collected, we developed marketing plan A,
B and C. This includes the product or service the company will provide as well as target
consumers and marketing strategy.

MARKETING PLAN A

Product

The product we want to make, and sell is ice cream. We offer ice cream in different
flavors such as chocolate, mango and other flavors that will satisfy the craving of our
customers.

OUR UNIQUE FLAVORS:

1. HAM 6. CHILI

2. CUCUMBER 7. LANGKA

3. PINEAPPLE 8. WATERMELON

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4. APPLE 9. BUKO

5. GUAVA 10. PANDAN

SAMPLE FLAVORS OF ICE CREAM

SAMPLE CONTAINER FOR ORDERS(SINGLE)

SAMPLE CONTAINER FOR ORDERS(DOUBLE)

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TARGET MARKET

Our target market is based on ALCAS Blog which is known for business marketing and
principles. We believe that the ideal customer of an ice cream shop are:

a Kids who like ice cream

b Teenagers

Ice cream shops are most likely to sell to the teenage market because teenagers
love ice cream. For girls, healthy flavors are much popular. Boys, on the other hand, just
eat ice cream regardless of their current situation.

c Adults

The good thing about adults is that they remain loyal to their favorite ice cream
flavors. Kids who once loved a certain ice cream flavor will most likely continue to love it
when they become adults. According to surveys, new flavors today don’t appeal much to
adults, but they appeal to children. Having new flavors at your shop is a great way to
increase ice cream sales especially during summer.

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COMPETITORS

SELECTA

Selecta is a Filipino dairy product brand owned by RFM CORPORATION. Its ice cream
business is operated under a joint venture with Unilever Philippines. And also, RFM
catapulted the rise of Selecta as a serious contender in the ice cream market; always
ahead in product innovations by creating new and exciting flavors like Cookies and
Cream, Halo Halo, Ube Macapuno, and Chocolate Almond Fudge, and supported by
heart-warming media campaigns that depict Selecta as an ice cream that creates family
bonding moments. Lastly, some of the convenient stores in Homapon are selling Selecta
ice cream.

MAGNOLIA

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Magnolia is a food and beverage brand owned by San Miguel Corporation. One of
the mall’s first establishments was a Magnolia franchised ice cream parlor named
Magnolia. Magnolia Ice Cream flavors include coconut, lychee, purple yam, avocado,
guava and mango. And it can be sold in few convenience stores in Homapon.

MARKETING PLAN B

Comparison Chart of Competitors

COMPARE

Market Share % Good Good

Quality Good Good

Location Good Good

Size of Facility Large Large

Prices Average Average

Reputation Good Good

Pricing

Our store will charge a cheaper price to our customers as compared to the existing
competitors in the locality. It means that our prices will be affordable for our target market.
Basically, the pricing is based on the product’s cost price plus a small percentage of interest.

We offer a cheaper price such as;

Small- P 5.00 For Orders:

Medium- P 10.00 Single Flavor- P 1,500.00

Large- P 20.00 Double Flavor- P 2,000.00

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Advertising
The following advertising tools will be used by our store.

We will use social media platforms. We will post our product online through Facebook,
Instagram, TikTok and other platforms to attract possible customers.

Public relations will be included. Our ice cream products will be presented to friends, families,
and relatives. This helps the business grow by having its possible customers and support
system.

We will take advantage of sales promotions. We will have a regular five-peso ice cream to
attract more customers and a cheaper price of ten- and twenty-peso ice cream. In addition,
our delivery service will be free of charge depending on the location.

MARKETING PLAN C

Public Relations
To be able to get the attention of our potential customers, we will use the following:
promotions. We will use flyers and posters to present our products with discounts, special
prices, etc. to our valued customers.

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We will use Discount Offers. We will sell our double flavored ice cream in a container from
2,000 pesos down to 1,800 pesos. For single container ice cream, the price from 1,500 pesos
can be offered down to 1,300 pesos. This it to attract customers to buy our product at a lower
price.

We will also offer discount during special events and occasions like birthday parties,
weddings, fiestas, anniversaries, and others.

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OPERATIONAL PLAN / PRODUCTION AND TECHNICAL

PLAN
The chart below shows our own production paradigm based on our product
concept.

The Production Paradigm

We will buy and prepare flavors (fruits, cookies, milk, cheese, etc.), ice cream cone, ice,
raw materials, and tools needed for ice cream production. The production manager will be
the one to prepare the ice cream for our physical store and for our rolling ice cream cart. The
equipment we use in making our ice cream will be in our physical store, and all the raw
materials, ingredients, and flavors will be properly placed in containers. Recipes will be
provided for the consistency of the taste.

ORGANIZATION OR MANAGEMENT PLAN

In this part, you will know our own organizational / management chart based on our chosen
business.

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Organizational Chart

JOHN
VINCENT
ARIATE
MANAGER

EMMANUEL JOSEPH
ALTEA

SUPERVISOR

GERYME
MENDEZ
PRODUCTION
MANAGER

RHEMARK PAUL
HENDRIX
BRON ACUNA
SALES
SALES
REPRESENTATIVE
REPRESENTATIVE

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Contribution in the Business

Positions Duties and Responsibilities

1. MANAGER The one who checks the shop’s performance and

responds to problems and challenges that the
business is facing. The Manager makes a detailed plan
to improve the business’ performance and growth.
2. PRODUCTION The one who oversees the production process and
MANAGER coordinates all production activities and operations to
the Manager, Floor Manager, and Sales
Representatives.
3. SUPERVISOR Checks the performance of sales representatives,
monitors the stocks, does the inventory of supplies,
and addresses the problems that are faced by the sale
representatives. The Floor Manager also takes
feedbacks about the product and services and makes
sure that each is responded accordingly.
4. SALES Sales Representatives welcome the walk-in
REPRESENTATIVE customers, take orders, receive payments, and serve
and/or deliver the product/s to them.

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SECTION 5

SUSTAINABILITY

This part shows the financial plan, projected cost revenue, projected revenue,
projected income statement, and cash flow.

FINANCIAL PLAN
JV AND FRIENDS’ initial capital is P 29,000.00. The manager must share
P 7,000.00, and the members must share P 5,500.00 each.

Monthly Expenses

The table below shows our projected expenses per month during the initial year of our
operation.

Table 1
MONTHLY EXPENSES
FIXED COST January February March
Rent 1,000.00 1,000.00 1,000.00
Salaries 22,500.00 22,500.00 22,500.00
(A)Total Fixed Cost 23,500.00 23,500.00 23,500.00
VARIABLE
COST(Month)
Raw Materials
Utilities 2,000.00 _ _
Cart 5,000.00 _ _
Cooler/Container 4,000.00 4,000.00 12,000.00
Coconut 600.00 600.00 600.00
Freebies(toppings) 300.00 300.00 300.00
Milk 120.00 120.00 120.00
Cheese 70.00 70.00 70.00

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Mango 180.00 170.00 200.00

Chocolate 115.00 115.00 115.00
Salt 900.00 900.00 900.00
Condensed milk 2,000.00 2,000.00 2,000.00
Ube 100.00 100.00 100.00
Apple (per pc.) 30.00 30.00 30.00
Pineapple 30.00 30.00 30.00
Watermelon 70.00 70.00 70.00
Ham 45.00 45.00 45.00
Cucumber 45.00 45.00 45.00
Cookies 40.00 40.00 40.00
Delivery Fee 150.00 150.00 150.00
Miscellaneous 200.00 200.00 200.00
Sugar (brown sugar) 1,000.00 1,000.00 1,000.00
Ice (50 pcs.) 250.00 250.00 250.00
B) TOTAL 17,245.00 10,270.00 18,300.00
VARIABLE COST
TOTAL MONTHLY 40,745.00 33,770.00 41,800.00
COST (A+B)

Table 1 shows the projected expenses per month during the initial year of
operation. It is noted that fixed cost is lower than the variable costs.

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Costing Projected Daily Projected Monthly Yea
Types Volume Revenue Volume Revenue Proje
of (C)
Daily (DR=C+P Monthly (MR=DRx Reve
flavors (PVD) VD) (PVM=P 30)
(MR
VDx30)

Cheese SMALL SMALL SMALL SMALL SMALL SMA

C-4.00 150 C-600.00 4,500 C- C-216
Cookie
MU-1.00 SP- 18,000.0 SP
s
SP-5.00 750.00 SP- 270,0
Mango 22,500.00

MEDIUM MEDIUM MEDIUM MEDIUM MEDIUM MED

Chocol
C-8.00 50 C- 1,500 C- C
ate
MU-2.00 400.00 12,000.00 144.0
Ube SP-10.00 SP- SP- SP
500.00 15,000.00 180,0
Apple

Pineap LARGE LARGE LARGE LARGE LARGE LAR

ple C-12.00 C- 450 C- C

MU-8.00 360.00 10,800.00 129,6
Pandan
SP-20.00 SP- SP- SP

Waterm 600.00 18,000.00 216,0

elon

Ham ORDERS ORDERS ORDERS ORDERS ORDERS ORD

(Single (Single (Single (Single (Single (Sin
Guava
Container Container Container Container Container) Conta
Cucum ) ) ) )
ber C- 0.5 C- 15 C- C
1,100.00 550.00 16,500.00 198,0
C
MU- SP- SP- SP
400.00 750.00 22,500.00 270,0
SP-
1,500.00

ORDERS ORDERS ORDERS ORDERS ORDERS ORD

(Double (Double (Double (Double (Double (Dou

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 HOMAPON HIGH SCHOOL
Container Container Container Container Container) Conta
) ) ) )
C- 0.5 C- 15 C- C
1,300.00 650.00 19,500.00 234,0
MU- SP- SP- SP
800.00 1,000.00 30,000.00 360,0
SP-
2,000.00

TOTAL 216 C- 6,480 C- C

2,560.00 76,800.00 921,6
SP- SP- SP
3,600.00 108,000.0 1,296
0 0

Legend: Cost-C Mark-Up-MU Selling Price-SP

Computation of Projected Cost and Revenue

Table 2
PROJECTED REVENUE
Table 2 shows the projected cost and revenue by month. Based on the table,
the Total Revenue is P1,296,000.00. It indicates that JV And Friends Ice Cream
Chilin’ Chilin’ has great potential of generating profit.

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Table 3
PROJECTED COST REVENUE
  January February March April May June
108,000.0 109,015.2 115,654.2
Revenue 105,840.00 112,285.66 119,123.85
0 0 3
Cost 76,800.00 75,364.00 77,521.92 79,847.58 82,243.01 84,710.30
Projected
Net 31,200.00 30,476.00 31,493.28 32,438.08 33,411.22 34,413.55
Profit
July August September October November December TOTAL
122,697.57 126,378.50 123,850.93 121,373.91 118,946.43 116,567.50 1,399,733.78
87,251.60 89,869.15 88,071.77 86,310.33 84,584.13 82,892.44 995,466.23
35,445.97 36,509.35 35,729.16 35,063.58 34,362.30 33,675.06 404,217.55

Table 3 shows that the months from March to August are considered leading
months. It is assumed that the business grows by its monthly profit because March is
the beginning of summer season. Also, September to February are non-peak months
(2% loss from the previous month is computed) whereas March to August are peak
months (3% increase of sales from previous month).

Computation of the projected income statement for the year ended and cash flow
for the first quarter of the year based on our product concept.

Table _____. PROJECTED INCOME STATEMENT FOR THE YEARS ENDED

REVENUE 2022 2023

P 1,399,733.78 P 1,427,728.46

Cost/Expenses P 995,466.23 P 1,015,375.55

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Project Net Income P 404,217.55 P 412,301.90

The projected Income for the year is expected to rise by at least 2%

Table _____. Cash flow 1st quarter of 2022

January February March

Cash balance P 29,000.00 P 31,200.00 P 30,476.00

beginning

Cash inflows

108,000.00 105,840.00 109,015.20

Net income

Cash outflow

Fixed cost 23,500.00 23,500.00 23,500.00

Variable cost 17,245.00 10,270.00 18,300.00

Cash balance 31,200.00 30,476.00 31,493.28

ending

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SECTION 6
REFLECTION
SOCIAL IMPACT

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 HOMAPON HIGH SCHOOL
In this part, the social impact of our chosen business is shown by
answering the following questions:

1. What is the desired outcome of your business as stated in your vision statements?
As stated by our vision statement, “The company envisions to become the
premier ice cream company that provides unique, healthy and delicious ice
cream in different flavors that will be remembered by the costumers” the desired
outcome of our business is for the kids, teenagers and adults to buy our delicious
ice cream in a variety of flavors with freebies to satisfy their cravings. Customers
will remember the unique and delectable flavors of our ice cream for the rest of
their lives.

2. What are the business activities and its corresponding social impact?

Business Activity Social Impact

1. Personal Preference for a Flavor
2. Discount Offers
3. Special Event Offers
4.Delivery Service (if needed)
5.Selling Ice Cream in Cart
Customers will be able to choose their
preferred flavor, and at the same time,
we will be able to easily identify our
customers’ favorite flavors.
Customers would be able to purchase
our goods at a cheaper cost. This is
precisely what current customers expect
to happen.
Customers will be anticipating the arrival
of discounted flavored ice cream related
to specific occasions such us birthday
parties, weddings, festivals, and so on.
We will deliver our ice cream for the
customers who are within our limited
range of location.
Our flavored ice cream will be readily
accessible to customers.

3. What are your business programs directly benefiting the following stakeholders?
a. Employees
Student workers can be professional-minded individuals who are prepared to
face life’s changes, particularly those associated with running a business. They will have

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an easier time earning because they will be working alongside their students or
classmates. Those who are not students should visit our shop to learn about our product
while still profiting from it.

b. School
When our company is successful, it will mainly benefit our school. We can
become one of the prides of our school in terms of business, allowing our school to
become well-known and attract new students. In addition, our shop shows
advertisements that may attract non- Homaponians to enroll to our school.

c. Community
The students and the school will make the community proud. Our business
provides local jobs in the community. When our company is successful, we can hire
more people from our community. Also, it gives our community its unique identity.
Because of our business, our community may be known as the home of ice cream
products.

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