CHAPTERS12345Editedit 2 1 1

NATIONAL COLLEGE OF SCIENCE AND TECHNOLOGY
Amafel Bldg. Aguinaldo Highway, Dasmarinas City, Cavite

Tel. No.: (046) 416-6278 Telefax: (046) 416-0166 Mobile No.: +6391-888-86278
www.ncst.edu.ph
“A Feasibility Study on the Production of Squash Cupcake.”
A Feasibility Study
Presented to the Faculty of
College of Business Administration Studies Department
National College of Science and Technology
Dasmarinas City, Cavite
In Partial Fulfillment
Of the Requirements for the Degree
Bachelor of Science in Business Administration
Major in Marketing Management
By:
Enardecido, Haizel A.
Olivay, Camelle G.
Relado, Keyssy G.
Tajan, Christopher Jaril J.
Velitario, Joyce J.
March 2018
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CHAPTER 1
EXECUTIVE SUMMARY
Management Aspect
The management study compose of what business form will be used,
what are the legal requirements to be needed, the decide company logo and
how much the partners contribution is.
The business will be having a hiring process to those people who want
to apply. Under this, the company policies, rules and regulation will
implemented.
Marketing Aspect
In marketing study, it include the description of the decide product of
the business, who are the target market and the analization of it. What are the
strenghts, weaknesses, opportunities, and threats once the business will
establish, and what product, pricing, and promotional strategies will use to
catch the attention of the consumers, and is the place that is chosen can be a
strategic location for the business.
It also include the projected target market, demand and supply, and the
projected sales of business for the next (5) five years.
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Technical Aspect
The technical study of the project comprises the product ingredients and
the preparation of doing it, the store size, store location, production and work
schedule of employees. It also include the equipments, furniture and fixtures
to be needed, the cost for supplies, raw materials and utilities anually, and the
expenses for packaging, advertising, rent/renovation and for permit and
licenses.
Financial Aspect
The financial study shows the financial statements and financial
analysis. It covers the total cost of the business. It include the depreciation
schedul for equipments and furniture and fixtures, it also include the
compensation schedule for the employees, the company's forecasted sales
and cost of sales, ration analysis and Income statement.
Socio-economic Aspect
The socio-economic study shows the contribution of the study to the
government and to the society. How the business will effectively comtribute to
the governmen. This area proves that the business existed not only for profit
purposes, but also for the improvement of the health of the people.
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Mission
Sweet Pumps Delight Company Mission is to provide fresh baked and
delicious cupcakes each and everyday and to satisfy customers through
providing Healthy, and high-quality products with an affordable price.
Vision
Sweet Pumps Delight Company is envisioned to become the Leading
Cupcake shop in Cavite with its remarkable delicious cupcakes. It will strive
through constant improvement at all levels that creates success, and strict
adherence to the highest standards of cupcakes quality.
Core Values
Respect
Threat all everyone with dignity and respect.
Integrity
Conduct the business in accordance with the highest standards of
professional behavior and ethics.
Teamwork
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Being able to work collaboratively with others in the same group. A
commitment to common goals based on open and honest communication
while showing concern and support for each other.
Innovation
Challenge existing practices, Strive to find ways to continuously
improve.
Excellence
Strive for highest quality and improvement. Accountable for all
action, willing to admit mistakes and rigorous in correcting them
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CHAPTER 2
THE PROBLEM AND ITS BACKGROUND
Introduction
Filipino, whether in their native Homeland or not, have a deep,
passionate and consistent love for food. A healthier variety of Cupcake are
what we want. People always want to eat. Food gives energy and nutrients
for the body to grow and develop and be Healthy and active. For this product
we would like to catch the interest of the buyers and also the consumer with
our version of healthy cupcake.
According to the food time line the cupcake evolved in the United
States in the 19th century, and it was revolutionary because of the amount of
time it saved in the kitchen. Cupcakes were convenient because they cooked
much quicker than larger cakes. When baking was down in hearth ovens, it
would take a long time to bake a cake, and the final product would often be
burned. Since their creation, cupcakes have become a pop culture trend in
the culinary world. They have spawned dozens of bakeries devoted entirely to
them.
The researchers came up with the idea of a cupcakes made of
Squash as the major product since it is easily found at local farmers, healthy
cupcake, and it was new in the market. According to organic facts, Squash is
rich in nutritional benefits that can be used in a wide variety of dishes. It is
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primary food source of vitamin A that plays a critical role in maintaining a
healthy vision. It boost immune system, gives relief from asthmatic condition,
effective preventing heart diseases, improves bones, effective in managing
diabetes, helps improve blood circulation, and reduce risk of lung cancer and
emphysema.
Squash comes from the Narragansett Native American word
askutasquash, which means eaten raw or uncooked. Since squashes are
gourds, they most likely served as containers or utensils because of their hard
shells. The seeds and flesh later became an important part of the pre-
Columbian Indian diet in both South and North America. De Soto,Coronado,
and Cartier all saw “melons” (probably squash) in the Americas.
Today there are many innovations of different kinds of food in the
market and most consumers are seeking for a unique product with an
affordable price. People would choose an artificially made product that has a
less healthy nutritional content over the conventional foods that is said to be
“good for our health” that is available in the market. Promoting a healthy
convenient way of eating by introducing Squash cupcakes to the public
consumers.
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Statement of the Problem
This study is intended to determine the Feasibility of Squash Cupcake.
These are the problems concerned in the study:
1. Organization and Management Aspect
1.1 What form of business organization will meet the requirements of the
business?
1.2 How much contribution from the partners needed to build and support
the business?
1.3 What is the number of personnel needed, their qualifications, and
compensations?
1.4 What is the organizational structure?
2. Marketing Management Aspect
2.1 Who is the target market?
2.2 What is the projected demand and supply of the product?
2.3 What is the demand supply gap of the product?
2.4 What will be the Marketing Program; advertising and promotion?
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3. Technical Aspect
3.1 How the product will be produced?
3.2 What will be the plant, location, and layout?
3.3 What will be the production schedule?
3.4 What are the equipment, facilities, raw materials and supplies needed
for the product?
3.5 What will be the estimate of the total production cost?
4. Financial Management Aspect
4.1 What is the initial working capital requirement?
4.2 What is the financial statement in 5 years projection of feasibilities
studies?
4.3 What is the financial analysis?
5. Socio-Economic desirability Aspect
5.1 What is the scope of the socio-economic impact assessment?
5.2 What are the development impacts in the product?
Objective of the Study
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This study aims to determine the Feasibility of Squash Cupcake.
1. Organization and Management Aspect
1.1 To determine the form of business organization that will meet the
requirements of business.
1.2 To determine the contribution needed from the partners to build and
support the business.
1.3 To know the number of personnel needed their qualifications, and
compensations.
1.4 To know the organizational structure.
2. Marketing Management Aspect
2.1To know the target market.
2.2 To determine the projected demand and supply of the product.
2.3 To determine the demand supply gap of the product.
2.4To determine the Marketing Program; Advertising and Promotion
3. Technical Aspect
3.1To know how the product will be produced.
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3.2 To define what will be the store location, and layout.
3.3 To create production schedule.
3.4 To identify the equipment, facilities, raw materials and supplies
needed for the product.
3.5 To determine the estimate of the total production cost.
4. Financial Management Aspect
4.1To identify the initial working capital requirement.
4.2 To know the financial statement in 5 years projection of feasibilities
studies.
4.3 To know the financial analysis.
5. Socio-economic Desirability Aspect
5.1To define the scope of the socio-economic impact assessment.
5.2 To identify and evaluate development impacts.
Scope and Delimitation
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This study is mainly focused on producing and selling Squash
cupcakes at Imus Cavite Nueno Avenue. The study covers indeed a wide
range of available customers. In essence, our target market can’t be restricted
to just a group of people, but all those who love cupcakes and those who
would want to try it out.
Significance of the Study
This study will benefit people or the prospect buyer of the product,
because the researchers assure the customers that the proposed product will
be containing 100% pure vegetables. It will guarantee the customers that
cupcakes are still healthy to eat.
This section will provide a brief description of the various significances
of the study.
To the customers- The researchers believed that the customers
will benefit from it, the product that the researchers offer are in affordable price
in the same time it will help to consume healthy and delightful desserts .
To the teachers- This proposed study will also help for health
concerns, because some of adults refuse to eat sweets because of the health
issues, but this product will change your way because it will provide you
benefits and the same time you enjoy eating.
To the Students and researchers- this proposed study will help
the future researchers and students to inspire them to think outside the box,
and to acquire new knowledge and skills that they can use in their profession.
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This study can enlighten their thinking with regards to the reality of life
especially as we walk towards the path of the business world.
Government- Government will benefit from this study by
including a boost in employment and discretionary income in the community,
tax income increases to sustain the growth of our economy.
Definition of Terms
For a better comprehension of this feasibility study, the following
definitions of terms are provided:.
Askutasquash - which means eaten raw or uncooked.
Brand Perception - whatever people thinking and saying about the
brand.
Core values - fundamental beliefs of a person or organization. These
guiding principles dictate behavior and can help people understand the
difference between right and wrong.
Cucumber - a long, green-skinned fruit with watery flesh, usually eaten
raw in salads or pickled.
Cup-cake - a small cake baked in a cup-shaped container and typically
iced.
Gourds - a fleshy, typically large fruit with a hard skin, some varieties of
which are edible.
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Hearth - a brick or stone-lined fireplace, with or without an oven, used for
heating and originally also used for cooking food.
Marketing Program - use of any special offer intended to raise a
customer’s interest and influence a purchase.
Nutritional - relating to the process of providing or obtaining the food
necessary for health and growth.
Opportunities - a set of circumstances that makes it possible to do
something.
Preference - a greater liking for one alternative over another or others.
Project Timetable - table is a plan that designates the times when
certain events occur or are scheduled to occur.
Squash - any of various fruits of plants of the gourd family widely
cultivated as vegetables.
Vitamin A- plays a critical role in maintaining a healthy vision. It boosts
immune system, gives relief from asthmatic condition, effective preventing
heart diseases, and improves bones, effective in managing diabetes
Work schedule - includes the days of the week and times of the day a
particular employee is scheduled to work at a job.
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Research Methodology
This methodology describes and discusses how the researchers will
gather the necessary data and information that will be used in the entire study.
It describes who will be the respondents and focus of the research.
Sources of Data
A. Primary Data
Survey questionnaires were used as the source to gathered
information, interviews and opinions
B. Secondary Data
Secondary data were gathered from books, or other printed
materials, and related studies that will be useful in conducting the
research studies.
Research Instrument
The researchers used survey questionnaires to determine the
preference of each customer towards the proposed product. The survey was
conducted by providing structured questionnaires to a number of identified
respondents. The collected data will then tabulated and presented.
Statistical Treatment
1. Frequency / Percentage Distribution
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The frequency and percentage was computed by obtaining the total
number of respondents for each item. The percentage was computed by
dividing the frequency scores of each response to the total number of the
respondents multiplied by one hundred
Formula:
P = f / n x 100
Whereas:
P = Percentage
f = Frequency of the respondent
n = Number of respondents
2. Weighted Mean and Verbal Interpretation
The weighted mean will be used to determine the composite
average perception of the respondents. This formula was computed by
multiplying each weight by its matching value, sum that all up, and divide by
the sum of weights.
Formula:
WM= TWF
N
Whereas:
WM= Weighted Mean or average
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TWF= the total products of weights multiplied by their
corresponding frequencies (raters)
N = Number of raters of their total frequency
Review of Related Literature
According to Grand Budapest, most of the cupcakes which are
popular in the market are chocolate, cheese and other sweet flavors. It was
then revolutionized by mixing fruits and/or nuts into the dough. Different fruits,
usually pulped or cut into small pieces are mixed with other key ingredients to
come up with a different flavor. For example, bananas and chocolates can be
combined in a basic cupcake mix to give the flavor of bananas and a certain
degree of sweetness.
According to Tejada, et al. (2007), students of the University of
Northern Philippines (UNP), Vigan City, they ( the students ) made a twist to
the simple cupcake by mixing malunggay (horse radish) leaves, instead of the
usual fruits into the cupcake mixture and produced a light green-colored
cupcake after baking. The study was a success and the cupcakes became a
hit when two (2) well-known government-assisted livelihood projects in Ilocos
Sur adapted the recipe (Two Sisters Royal Bibingka and Marsha's Delicacies).
The two establishments added the product to the existing line of bake
products being sold to the public. And since it was a vegetable cupcake, they
were the first to be sold out, especially bought by health- conscious consumers
with consumers getting more and more conscious with the nutritional values in
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food, other vegetables were used as a key ingredient in making cakes or
cupcakes.
Numerous experiments are in fact conducted every day to further
enhance a very simple cupcake. Unfortunately, these are rarely documented
since these are usually conducted in kitchens by housewives and bakeries.
In feasibility study conducted by Allen, (2015), from Livestrong team, she said
that healthy food choices can lead to a healthy lifestyle by using Applesauce
than vegetable oil when you are baking. Applesauce is healthier than
vegetable oil. She recommended that the option of vegetable oil for
applesauce is 1 ½ cup of oil, substitute of 1 cup of applesauce and used 1 cup
of oil.
According to (Co.Design, 2013), a cupcake baker Emma Thomas
mentioned that pretty-looking cakes cheer people up so she created a
depressed, grey, and sad-looking cakes for people under depression. The sad-
looking cakes however had an interesting twist, vivid filling - vibrant and
colorful, tasty filling usually fruits or nuts or chocolates which is incorporated in
the cupcake - gives the surprising familiar sweetness characteristics.
Chapter 3
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Organization and Management Aspect
This chapter discusses the different information about the management
of the business. This chapter also discusses the form of business enterprise,
its reason of existence, and its founders.
Form of Business Enterprise
The business name is Sweet Pumps Delight. “Sweet” based it on its
taste, “Pumps” short for pumpkins and “Delight” for joy from its taste. The
business will be in a form of partnership, a contract whereby two or more
persons bind themselves to contribute money, property or industry to a
common fund, with the intention of dividing the profits among themselves and
it has a juridical personality separate and distinct from that of each of the
partners.
The Sweet Pumps Delight Company as partnership will be registered
with the different government agencies like, Securities and Exchange
Commission (SEC), Bureau of Internal Revenue (BIR) and Social Security
System (SSS). The project will have set off after it has complied all the
necessary documents and technical requirements needed to operate and
engage in this type of business.
The researchers chose the business to be a partnership because it has
some advantages from the other types of ownership; it is easy to form, subject
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to less government requirements, suited to practice of a profession, it is
governed by the stipulation made by the partners through the Articles of
Partnership, all partners are capable to be a managing partner except when
there is an appointed managing partner and some are exempted from income
tax and it has the flexibility of operations. Partnerships usually start with a low
capital, the partners may have small capital but it will be combined together to
a common fund. Partnership can also be easily dissolved but when it is
dissolved it doesn’t mean it cannot be reformed again. By the agreement of
the partners, it can be immediately reformed.
Legal Requirements:
 Mayors Permit
 Barangay Permit
 SEC Registration
 Fire Safety Certificate
 BIR TIN
 SSS Clearance
 Barangay Clearance
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Company Logo
Figure 1.1 Sweet Pumps Delight Company Logo
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Figure 1.1 shows the company logo of Sweet Pumps Delight. The
company logo contains the Pumpkin as the cupcake because the proposed
business uses squash as a main ingredient of a cupcake. It was also in
orange as a business theme color. According to Empowered by color, Orange
is a warm, vibrant and flamboyant color, energy combined with fun, the color
of the risk-taker, the extrovert and the uninhibited. It is stimulating to the
appetite and social conversation and therefore works well in restaurants and
other food outlets.
Psychologically, in business applications orange gives the
impression of affordability, depending on the shade chosen and its
combination with other colors. The researchers want it to be unique in a way it
is recognizable by the customers
Partners Contribution
Capital
Partner Type of Partner
Contribution
Enardecido, Haizel General – Capitalist Partner P 70,000 20%
Olivay, Camelle General – Capitalist Partner P70,000 20%
Relado, Keyssy General – Capitalist Partner P 70,000 20%
Tajan, Christopher General – Capitalist Partner P 70,000 20%

Velitario, Joyce General – Capitalist Partner P 70,000 20%
TOTAL P 350,000 100%
According to agreement the profits and losses is distributed pro – rata or
according to the portion of their contribution to the capital.
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Table 1.1 Partner’s Contribution
Table 1.1 shows the partner’s capital contribution for the Sweet
Pumps Delight Company. All partners contributed capital that amounts to
P350, 000. The capital contribution will be used in purchasing equipment, raw
materials, facilities and supplies needed of the company.
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Articles of Partnership
ARTICLES OF PARTNERSHIP
of
Sweet Pumps Delight Company
KNOWN ALL MEN BY THESE PRESENTS:
That we, Haizel Enardecido and Camelle Olivay and Keyssy Relado
and Christopher Tajan and Joyce Velitario, all single, all Filipinos, of legal
ages, and residents of Cavite, Philippines, have on this day, voluntarily
associated ourselves together for the purpose of forming a general partnership
under the following terms and conditions and subject to existing and
applicable laws of the Republic of the Philippines:
AND WE HEREBY CERTIFY:
ARTICLE I. Partnership Name: That the name of this partnership shall
be Sweet Pumps Delight Company and shall transact business under the
said company name.
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ARTICLE II. Business Purpose: That the purpose/s for which this
partnership is formed is/are:
1. To earn profit by selling Cupcakes made of squash.
2. To provide our customers a fresh-baked cupcakes, as well
as other efforts to maintain sensitivity to special diets.
3. To build a strong reputation to attract customers and
generating a consistent sales volume.
ARTICLE III. Principal Place of Business: That the principal place of
business of this partnership shall be located at: 116 Nueno Avenue Imus city.
ARTICLE IV. Term of Existence: That this partnership shall have a
term of 5 years from and after the original recording of its Articles of
Partnership by the Securities and Exchange Commission. The partnership be
terminated by unanimous vote, the assets and cash of the partnership shall be
used to pay all creditors, with the remaining amounts to be distributed to the
partners according to their proportionate share.
ARTICLE V. Partners’ Circumstances: That the names, nationalities
and residence of the partners are as follows:
Name Nationality Residence
Enardecido, Haizel Filipino Citizen Imus City, Cavite
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Olivay, Camelle Filipino Citizen Dasmariñas City, Cavite
Relado, Keyssy Filipino Citizen Dasmariñas City, Cavite
Tajan, Christopher Filipino Citizen Dasmariñas City, Cavite
Velitario, Joyce Filipino Citizen Silang City, Cavite
ARTICLE VI. Capital Contributions: That the capital of this Partnership shall
be the amount of Three Hundred Fifty Thousand (350,000), Philippine
Currency, contributed in cash by the partners, as follows:
Name Amount Contributed
Enardecido, Haizel P 70,000
Olivay, Camelle P 70,000
Relado, Keyssy P 70,000
Tajan, Christopher P 70,000
Velitario, Joyce P 70,000
That no transfer of interest which will reduce the ownership of Filipino
citizens to less than the required percentage of capital as provided by existing
laws shall be allowed or permitted to be recorded in the proper books of the
partnership.
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ARTICLE VII. Type of Partnership: That the partnership will be a
general partnership whereas the partners are all General Partners and the
collection of debt will be extended to their personal assets.
ARTICLE VIII. Sharing Ratios: That the profits and losses of this
partnership shall be divided among the partners pro rata, in proportion to their
respective contributions.
ARTICLE IX. Management: That this partnership shall be under
Camelle G. Olivay, as the managing partner, who shall be in charge of the
management affairs of the company. She shall have a salary of 5% from the
net profit in the business for the services she rendered to the company and
shall have the power to use the partnership name and in otherwise performing
such acts as are necessary and expedient in the management of the firm and
to carry out its lawful purposes.
ARTICLE X. Undertake to Change Name: That the partners
undertake to change the name of the partnership as herein provided or as
amended thereafter, immediately upon receipt of notice or directive from the
Securities and Exchange Commission that another corporation, partnership or
person has acquired a prior right to the use of that name or that the name has
been declared as misleading, deceptive, confusingly similar to a registered
name, or contrary to public morals, good customs or public policy.
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ARTICLE XI. Dissolution and Reformation: That in case of
dissolution, the losses will be distributed as to the distribution of profits. The
name of the partnership may still be used again if ever most of the partners
may still want to start the operation again.
IN WITNESS WHEREOF, we have hereunto affixed our signatures this
30day of January, 2018, at City of Imus, Cavite
Enardecido, Haizel Olivay, Camelle

TIN TIN
Relado, Keyssy Tajan, Christopher

TIN TIN
Velitario, Joyce
TIN
(Names and Signatures of the partners and TIN)
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ACKNOWLEDGEMENT
REPUBLIC OF THE PHILIPPINES)
____________________________) S.S
BEFORE ME, a Notary Public, for and in City of Imus Cavite, this 30 day
of January, 2018, personally appeared the following persons:
NameTIN/ID/Passport No. Date & Place Issued
Enardecido, Haizel
Olivay, Camelle
Relado, Keyssy
Tajan, Christopher
Velitario, Joyce
Known to me and to me known to be the same persons who executed the
foregoing Articles of Partnership constituting of ________ pages, including
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this page where the acknowledgement is written, and they acknowledged to
me that the same is their free and voluntarily act and deed.
WITNESS MY HAND AND SEAL on the date and place above written.
NOTARY PUBLIC
Doc. No. ________;
Page No. ________;
Book No. ________;
Series of 20 ________’
Organizational Structure
Managing Partner
Baker Cashier
(1) (1)
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Helper
(1)
Figure 1.2 Organizational Structure of Sweet Pumps Delight Company
Figure 1.2 shows the hierarchy of employees within Sweet Pumps
Delight Company, and how the authority and responsibility was distributed
within a company. The purpose of the organizational structure is to have a
smooth flow of operations. The business will only be having 3 job titles which
are the Cashier, Baker, and Helper. The employee will be under the
command of the managing partner, which is agreed among the partner which
will be one of them. Under the Managing Partner is the Baker which is the
mastermind behind the delicious cupcakes and responsible for organizing
and preparing, Cashier is for managing cash, and lastly the Helper who is
under by Baker and Cashier, responsible for maintaining the production site
and the store itself, clean. The said personnel will handle the production and
perform services, responsibilities and duties according to the requirements
that is needed for the Job title.
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Hiring Flowchart
START
Accepting of Applicants
Background and Health

Check
Initial Interview
NO
Did the applicant
pass the Initial
Interview?
END
Applicant Test
YES Final Interview
Did the YES

applicant
pass the Orientation
Test?
NO
Start of Employment
END 32
END
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Figure 1.3 Hiring Process Flowchart
Company Policies, Rules and Regulation
Dress code Policy
 Employees should wear clean clothing
 Employees should wear pants, Black shirt, Aprons and clog shoes.
 Nails should be trimmed, filed, and maintained.
 Hands must be washed before starting to work.
 Employees shall supply their own T-shirt, pants and shoes
 Employees should wear appropriate hair restraints to prevent
contamination of food.
 Employees should wear mouth mask when working
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Figure 1.4 Dress Code of Employees
Smoking Policy
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The Company maintains a non-smoking policy within the store and
production area. Employees may smoke only outside the designated areas
during breaks.
Work Schedule
 Each employee should work 8 hours a day from Tuesday
to Sunday.
 Holidays
Overtime Rate
Work Days Rate
Normal Day 125%
Special Non-Working Day 169%
Regular Holiday 268%
Table 1.2 Overtime Rate of Sweet Pumps Delight Company
Regular Holidays
 New Year’s Day – January 01
 Maundy Thursday – movable date
 Good Friday – movable date
 Araw ng Kagitingan – April 09
 Labor Day – May 01
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 Independence Day – June 12
 National Heroes Day – last Sunday of August
 Ramadan – movable date
 Bonifacio Day – November 30
 Christmas Day – December 25
 Rizal Day – December 30
Special Holidays
 Chinese new year – movable date
 Black Saturday – movable date
 Ninoy Aquino Day - August 21
 All Saints Day – November 01
 Last day of the year – December 31
Attendance and Punctuality
 Attendance and punctuality of the employees will be monitored
through Time Card.
 Employee should notify his/her manager when need to be absent or
late.
 Employee should ask permission of the manager 3 days before the
exact date of leave.
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 Employees who are absent from work for three consecutive days
without giving proper notice to the Company will be considered to
have deductions on their salary.
Employment
 All employees must be 18 years old above.
 All employees must submit barangay clearance, NBI clearance,
resume with 2x2 pictures, health certificate and photocopy of
NSO.
Contracts of Employment
 All applicants who passed the interview and screening should
sign a contract before starting the assigned work.
 Employee’s contract is only valid for 5 months.
 Employees may be a regular within 6 months based on his / her
performance.
Prohibited Conduct
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Sweet Pumps Delight does not tolerate any type of workplace violence
committed by or against employees. Employees are prohibited from making
threats or engaging in violent activities.
 Making threatening remarks
 Causing physical injury to another person
 Aggressive or hostile behavior that creates a reasonable fear of
injury to another person.
 Possession of any deadly weapon
 Intentionally damaging employer property or property of another
employee.
Resignation and Termination
 Employees who voluntarily resign are asked to provide at least two
week advance notice of their resignation. This notice should be
written and should briefly state the reason for leaving and the
anticipated last day of work.
Background of Key Personnel
Baker
Job Qualifications
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 Male/Female
 20 to 35 years old
 HRM/ Culinary Graduate specializing in Baking & Pastry / Culinary
diploma, at least 2 years graduate
 At least 1-year experience
 Able to handle and execute heavy baking production
 Must have excellent skills
 Tesda graduate (Bread and Pastry)
Duties and Responsibilities
 Oversees baking staff to ensure the bakery's standards are enforced.
 Responsible for checking ingredients or raw materials necessary for
running the business.
 Responsible for determining what items needed to be purchased.
 Responsible for providing cupcakes
 The pastry chef must continue to learn new recipe and test them to
keep the menu up to date and interesting to draw in customers.
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Cashier
Job Qualifications
 Male/Female
 Proven working experience in retail cashier or sales
 Strong communication and time management skills.
 Attention to detail and mathematical skills.
 College level
 Must have good moral character
 Must be friendly and pleasant
 At least 1 year experience
 Handles cash transactions with customers using cash registers
 Collect payments
 Issue receipt and change.
 Make sales referrals, cross-sell products and introduce ones
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 Greet customers when entering or leaving.
 Maintain clean and tidy checkout areas
 Bag, box or wrap packages
 Pleasantly deal with customers to ensure satisfaction
Helper
Job Qualifications
 Male/Female
 Must have a good moral character
 Responsible
 High school graduate or college level
 18 years old and above
 Trustworthy and hardworking
 Assist with production line.
 Clean production area.
 Sweep, mop, and remove debris.
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 Maintain and sanitize baking utensils, tools, implements and
machinery.
 Maintain the premises of baking area in a neat and hygienic manner.
Activity Name Novembe December January February March

r
1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
Planning
Site Selection
Compliance to legal Requirements
Acquiring Supplies and Equipment
Site Preparation
Hiring, Contract Signing and Training of

employees
Advertising and Promotion
Production and Business Operation
Project time table
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Table 1.3 Project Time Table
Planning (3 weeks)
Careful planning is a key to a successful business. In this process it
takes 3 weeks to analyze the proposed business. It includes what will be the
proposed business, its ability to meet the demand and need of the customers.
Site Selection (3 week)
In this stage the partners will find the perfect location to
start and build the business. The partners are aiming for a location that is near
schools, and markets.
Compliance to legal Requirements (3 weeks)
All business should register to be legalized. Partners need to pass
all the requirements that are needed for the registration of the business.
Business partners should follow the rules and regulations that is required and
this should be done in this stage.
Acquiring equipment and supplies (2 weeks)
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Finding for the perfect equipment and supplies that will be useful for
a long run production of the business, it is important to lessen the cost of
production. Be wise in choosing your needs for producing the products.
Site Preparation (2 weeks)
Interior and exterior designing will be a big factor in your business.
Customers are usually attracted even more when the place is good and that
they can feel relaxed.
Hiring, Contract Signing and Training of employees (2 weeks)
In this stage the business will need screening and a proper training
for the employees. The partners are looking for experience baker because the
business needs for careful measurements of the ingredients. There will be a
contract for the employees for the proper operation of the business.
Advertising and Promotion (2 weeks)
Since it is easy to get access in social media, it is easier for a
business to promote and advertise the products in Facebook page, and
instagram. And there will be also printed tarpaulins.
Production and business operation
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The squash cupcakes will ready to produce once all the
requirements and processes are done. Then business is ready to operate.
Compensation Plan
The employees will receive their salary each month. As provided in
contracts of employment every 15 th and last day of the month respective
salaries or wages of the employees shall receive. The wage of the employee
is based on Imus, Cavite minimum wage. Each employee is entitled to one
(1) hour launch break based on the Labor Code of the Philippines. All of the
employees will be receiving benefits like SSS, Phil Health, Pag – ibig and 13 th
month pay.
No. of
Rate per
Position person Monthly Annually
Day
needed
Baker 1 450 11,700.00 140,400.00
Cashier 1 400 10,400.00 124,800.00
Helper 1 350 9,100.00 109,200.00
Total 31,200.00 374,400.00
Table 1.4 Employee Gross Salaries
Table 1.4 shows the gross salary of each employee. The number of
persons needed pertains to the amount of workforce required for each job.
The gross salary for each employee is calculated into three periods, namely:
daily, monthly and annually. It is computed as follow:
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Formula:
Rate per day x No. of working days per month = Monthly Salary
Computation:
(Baker) 450 x 26 days = 11,700
(Cashier) 400 x 26 days = 10,400
(Helper) 350 x 26 days = 9,100
Formula:
Monthly Salary x 12 months = Annual Salary
Computation:
(Baker) 11,700 x 12 months = 140,400
(Cashier) 10,400 x 12 months = 124,800
(Helper) 9,100 x 12 months = 109,200
Schedule of Salaries and Benefits
Each employee has a deduction from their salaries in a purpose of SSS,
Phil-health and Pag–ibig contribution.
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Monthly
Position salary ER EE Total Ec
Baker 11,700.00 847.20 417.80 1,265.00 10
Cashier 10,400.00 773.50 381.50 1,155.00 10

9,100.00 663.00 327.00 990.00 10
Helper
Table 1.5 SSS Contribution
The table 1.5 shows the SSS contribution of each employee. SSS
provides retirement and health benefits to all paid up employees in the
Philippines. Members of the SSS can also make ‘salary’ or ‘calamity’ loans.
Position Monthly ER EE Total

Salary Monthly
Share
Baker 11,700.0 160.88 160.88 321.76
Cashier 10,400.0 143.00 143.00 286.00
0
9,100.00
Helper 137.50 137.50 275.00
Table 1.6 Phil-Health Contributions
The table 1.6 shows the Phil-Health contribution of each employee. Phil-
health contributions are paid for cases that require medical attention. If an
employee or his relative was hospitalized, the burden of paying the hospital
bills will be lessened or may even be paid through Phil-health.
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Position Monthly Salary Monthly Share

Baker 11,700.00 100.00
Cashier 10,400.00 100.00
Helper 9,100.00 100.00
Table 1.7 Pag – Ibig Contribution
The table 1.7 shows the Pag– ibig contributions of each employee, these
are for availing house loans and other benefits for the employees to utilize.
No. of Gross Withholding

Position SSS Philhealth Pag-ibig Net Salary
Person Salary tax
Baker 1 11,700.00 417.80 160.88 100.00 0 11,021.32
0
Cashier 1 10,400.00 381.50 143.00 100.00 9,775.50
Helper 1 9,100.00 327.00 137.50 100.00 0 8,535.80
Total 31,200.00 1,126.30 441.38 300.00 0 29,332.32
Table 1.8 Employee Net Salaries
The table 1.8 discusses the net salary of each employee of Sweet
Pumps Delight Company. The net salaries are computed by decreasing the
amount of deductions to the employees’ gross monthly salary. The remaining
deductions to be made will only be SSS, Phil health, Pag – ibig and
Withholding tax. This is subject to changes if there will be holidays and
overtime.
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Chapter 4
Marketing Aspect
This chapter discusses the marketing aspect of the proposed
project. This includes the analysis of the market as well as the demand and
supply. Marketing aspect shows not only the analysis but also the forecast to
ensure profitability, this clearly defines what the Sweet Pumps Delight
Company can cater and produce throughout its operation.
Product Description
It is normal in every occasion, and stores the cupcake that they
usually served are flavored with chocolates, vanilla, red velvet etc. Since it is
unusual to spot cupcakes or cakes with a mix of vegetables the company
uses this idea to produce cupcakes with a mix of vegetables which is the
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squash and we called it squash cupcakes. This product goal is to taste
delicious like the existing cupcake that known by others that is sweet and
delightful at the same time a healthy dessert for everybody to enjoy.
Market Description
Geographical Coverage
Squash Cupcakes will be introduce in Imus City Cavite along
Nueno Avenue because it is surrounded by schools, wet and dry market. It
can also easy to locate.
Target Market
The main targets of the business are the people visiting Lotus
Mall, Imus Market, Schools near the Location which are the Imus Pilot
Elementary School, Imus Institute of Science and Technology, Del Pilar
Academy, Our Lady of Pilar Catholic School, and Unida Christian School.
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Also the residents around the area. The location is accessible by all means of
transportation.
Market Analysis
The researchers will looks into the size of the market both in
volume and in value, the various customer segments and buying patterns, the
competition, and the economic environment with the use of surveys,
tabulated data from the Philippine Statistic Authority.
SWOT ANALYSIS
Strengths
 The store location is accessible.
 Our product is affordable.
 Our product is still healthy and good because it is
containing Squash.
 Customer can purchase the product at lower price
because we offer or it can be sold by retail.
Weaknesses
 The perception of some consumers regarding in our
product was it contain large amount of sugars.
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 Because of the small size of production area, we are
limited in the amount of cupcakes we can produce each
day.
 Business Awareness- the fact that our business is new,
means there is currently no awareness that it exists. This
is a weakness as if we aren't known about, then we have
no customers.
 New in the market.
Opportunities
 The cupcakes we offer is suitable for any occasions
including wedding, anniversary, birthday party and
many more.
 Our product can served as ‘Pampasalubong’, snack
and dessert.
Threats
 Direct and Indirect competitors like Red Ribbon,
Goldilocks, and Luisa and Sons are more established
and known by the customer.
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 Other people don’t like vegetable. This is a threat to
the business because people’s preference about
vegetable is always a “Bitter Taste”.
Marketing Program
Marketing program is a coordinated and well-designed set of
activities to achieve marketing objectives. Marketing objectives is strategic
sales goals that fit the product’s strengths and are based on various
characteristic of the product. The 4Ps product, place, price and promotion can
be used to develop marketing program.
Product Strategies
 Packaging- Sweet Pumps Delight Company establish a well-designed
package, it covered with orange color which means it is associated
with healthy food and stimulates appetite.
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Figure 1.5 Sweet Pumps Delight Packaging
Advertising and Promotional Strategies
 Tarpaulins – Tarpaulins will be placed in the store to catch the
attention and encourage the consumer to buy the product.
Figure 1.6 Sweet Pumps
Delight Tarpaulin
 Facebook and Instagram page – The sweet Pumps Delight
Company will be using page to have a customer interaction. This is
a great way to learn more about the customers. Through comments
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or posts, business gives a way to talk to and get direct feedback
and conversations with target audiences.
Figure 1.7 Sweet Pumps Delight Facebook page
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Figure 1.8 Sweet Pumps Delight Instagram page
Promotion Strategies
 At the First to Three days of our business opening we will be having a
free taste to everyone.
 The Company will offer Package deals for Birthdays or other occasions.
Like Tower Cupcakes and Cupcake Cakes, it will be designed according
to their wants for the design.
Figure 1.9 Promotion Strategies of Sweet Pumps Delight
Sweet Pumps Delight Company Official Receipt
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Figure 2.0 Official Receipt of Sweet Pumps Delight
Place Strategies
Sweet Pumps Delight Company will be located at unit E, Qnet Building,
Nueno Avenue Imus, Cavite. Near Wet and Dry market the location is
considered to be a strategic location for a business because different schools
are near in the business location. The location of the business will be
accessible enough to meet the needs of our target market.
Pricing Strategies
The Sweet Pumps Delight offers a product with a price reasonable
enough for the customers can be satisfied with. The company will use the
market penetration pricing strategy wherein products are set in low price in
order to attract large number of buyers to enlarge market shares.
Annual Production
Cost Per 93,600
Cost of Sales Cupcakes Cost per Cupcakes
Direct Materials
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Raw Materials ₱ 320,112.00 ₱ 3.42

Packaging 122,304.00 ₱ 1.31
Direct Labor 140,400.00 ₱ 1.50
Overhead
Depreciation Equipment 6,981.00 ₱ 0.07
Utilities 6,000 ₱ 0.06
TOTAL 595,797.00 ₱ 6.36
Total Unit Produced Daily = 300 Cupcakes
(Total Cost per piece x Mark Up 214%)
+ Total Cost per bottle
6.36 x 214% = 13.61
6.36 + 13.61 = 19.97
Selling Price = 20.00
Demand Analysis
Year Population
2019 509,915
2020 540,548
2021 573,022
2022 607,447
2023 643,939
Table 1.9 Projected Population of Imus, Cavite for the next 5 Years
*Projected population by Barangay with the growth rate of 6% given by the Municipal of Imus Cavite
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Table3 1.9 shows the projected population of Imus Cavite for the next 5
years with the growth rate of 6% as provided by the Philippine Statistic
Authority.
Projected Demand
Market
Year Target Population Target Market
Acceptability
2019 509,915 95% 484,419
2020 540,548 95% 513,521
2021 573,022 95% 544,371
2022 607,447 95% 577,075
2023 643,939 95% 611,742
Table 2.0 Projected Target Market of Sweet Pumps Delight Company for
the Next 5 Years
Table 2.0 shows the projected target market of the Sweet Pumps Delight
Company for the next 5 years. The target population is multiply by the market
acceptability, willingness of an individual to purchase a new product in the
market. The market acceptability came from the survey gathered by the
researchers with the total of 95% as the result.
Formula:
Target Market = Target Population x Market Acceptability
Computation:
(2019) 509,915 x 95% = 484,419
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(2020) 540,548 x 95% = 513,521
(2021) 573,022 x 95% = 544,371
(2022) 607,447 x 95% = 577,075
(2023) 643,939 x 95% = 611,742
% of Annual Projected
Year Target Market
willingness Demand
2019 484,419 93% 450,510 (Cupcake)
2020 513,521 93% 477,575 (Cupcake)
2021 544,371 93% 506,265(Cupcake)
2022 577,075 93% 536,680(Cupcake)
2023 611,742 93% 568,920(Cupcake)
Table 2.1 Projected Demand for Sweet Pumps Delight in Imus, Cavite for
the Next 5 Years
Table 2.1 shows the computed projected demand for Sweet Pumps
Delight in Imus, Cavite for the next 5 years. The annual projected demand
was obtained by multiplying the percent of willingness which is 93% to target
market. percent of willingness was obtained from the survey that the
researchers gathered, it asked the question “After tasting the product, are you
willing to purchase squash cupcakes?” and then the result is equal to 93%
Quantity Demand = Target Market x % of willingness
Computation:
QD (2019) = 484,419X 93% = 450,510 (Cupcake)
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QD (2020) = 513,524 X 93% = 477,575 (Cupcake)
QD (2021) = 544,371 X 93% = 506,265 (Cupcake)
QD (2022) = 577,075 X 93% = 536,680 (Cupcake)
QD (2022) = 611,742 X 93% = 568,920 (Cupcake)
Supply Analysis
Daily Monthly Annual

Sales of Sales of Sales of
Sellers Price
Cupcake Cupcake Cupcake
(per piece) (per piece) (per piece)
Luisa and Sons 60.00 120 3,720 44,640
Goldilocks 26.00 100 3,100 37,200
Red Ribbon 20.00 130 4,030 48,360
TOTAL 350 10,850 130,200
Table 2.2 Sellers’ Daily, Monthly and Annual Supply sales
of baked goods
Table 2.2 shows the sales of baked goods from the different sellers in
the year 2017. The table also shows the daily sales from each seller which
represents the demand of baked goods. The data for the supply came from
the interviews gathered. It is shown in three time frames, daily, monthly and
annually. This will be the basis for the quantity supply in the succeeding year.
Sellers Projected Supply
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Year Annual Projected Supply

2019 146,293 (Cupcakes)
2020 155,070 (Cupcakes)
2021 164,374 (Cupcakes)
2022 174,236 (Cupcakes)
2023 184,690 (Cupcakes)
Table 2.3 Projected Supply of Squash cupcakes
For the next 5 Years
Table 2.3 shows the projected supply of Squash Cupcakes for the next 5
years. The formula for calculating the supply in the succeeding year is:
Supply (next year) =
(Present year’s Supply * Growth Rate) + Present Year’s Supply
Computation:
QS (2018) = (130,200 X 0.06) + 130,200 = 138,012 (Cupcakes)
QS (2019) = (138,012 x 0.06) + 138,012 = 146,293 (Cupcakes)
QS (2020) = (146,293 x 0.06) + 146,293 = 155,070 (Cupcakes)
QS (2021) = (155,070 X 0.06) + 155,070 =164,374 (Cupcakes)
QS (2022) = (164,374 X 0.06) + 164,374 = 174,236 (Cupcakes)
QS (2023) = (174,236 X 0.06) + 174,236 = 184,690 (Cupcakes)
Demand Supply Gap Analysis
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Quantity Quantity Market

Gap
Year Demand Supply Acceptability
(Cupcakes)
(Cupcakes) (Cupcakes) Rate
2019 450,510 146,293 304,217 95%
2020 477,575 155,070 322,505 95%
2021 506,265 164,374 341,819 95%
2022 536,680 174,236 362,444 95%
2023 568,920 184,690 384,230 95%
Table 2.4 Demand Supply Gap of Squash Cupcakes in Cavite for the
Next 5 Years
Table 2.4 shows the computation of the demand – supply gap. The
Demand – Supply gap is the amount of demand unfulfilled by the current
market. It is computed as:
Gn = Demand for the present year – Supply for the present year
Computation:
G(2019)=450,510 – 146,293 = 304,217 (Cupcakes)
G(2020) = 477,575– 155,070 = 322,505 (Cupcakes)
G(2021)= 506,265– 164,374 = 341,819 (Cupcakes)
G(2022)= 536,680– 174,236 = 362,444 (Cupcakes)
G(2023)= 568,920– 184,690= 383,230 (Cupcakes)
Projected Sales
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Quantity Quantity Quantity

Daily Monthly Annual
Year Sold/ Sold/ Sold/ Price
Sales Sales Sales
Daily Monthly Annually
2019 300 7,800 93,600 20.00 6,000 156,000 1,872,000
2020 315 8,190 98,280 20.00 6,300 163,800 1,965,600
2021 331 8,606 103,272 20.00 6,620 172,120 2,065,440
2022 348 9,048 108,579 20.00 6,960 180,960 2,171,520
2023 365 9,568 113,880 20.00 7,300 189,800 2,277,600
Table 2.5 Projected sales of Sweet Pumps Delight Company for the next
5 years
Table 2.5 shows that daily monthly and annual sales projected of the
Sweet Pumps Delight from the year 2019 to 2023. Sales increase by 5% every
year. The computation for the sales is to multiply the price per bottle to the
quantity sold per daily, monthly and annually.
Demographic Profile
AGE FREQUENCY
9-15 11
16-23 61
24-30 13
31-37 4
38-44 4
45-51 5
52-58 2
TOTAL 100
Table 2.6 Ages of Respondents
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The tables shows that 11 out of 100 respondents were on the
age bracket 9-15 years old, followed by 61 of the respondents were 16-23
years old, 13 respondents out of 100 were 24-30 years old, 4 respondents
were 31-37 years old, 4 respondents were 38-44 years old, 5 respondents
were 45-51 years old and 2 respondents from 52-58 years old. Therefore the
proponents conclude that the highest respondents are from the age16-23
years old.
Gender
GENDER FREQUENCY
Male 43
Table 2.7 Profile of the
Female 57
respondents TOTAL 100 According to
gender
The table shows the gender profile of the respondents. Out of 100
respondents 43 were male and 57 were female. Therefore the highest
frequency in the number of 57 respondents was female answered to the
survey.
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Product Testing
The Product testing was conducted by the proponents to know the
information about the consumers about their awareness on squash cupcakes.
 Do you eat Squash?
Answer Frequency
Yes 85
No 13
TOTAL 100
Table 2.8 Frequency
of
respondent’s Squash Cupcakes product
Table 2.8 shows that Out of 100 Respondents 85 answered yes and
13 out of 100 answered no. The proponents conclude that the most of the
respondents are in favor in eating Squash.
 Are you willing to try Squash Cupcakes?
Answer Frequency
Yes 95
No 5
TOTAL 100
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Table 2.9 Frequency of the Respondent’s willing to try
Squash Cupcakes
The Tables 2.9 Shows that 95 out of 100 answered yes and 5 out of
100 answered no. Therefore highest frequency gets that consumers are
willing to try the Squash cupcakes.
 Are you willing to buy Squash Cupcakes?
Answer Frequency
Yes 93
No 7
TOTAL 100
Table 3.0 Frequency of
Table 3.0 shows the respondents that are willing to buy the Squash
cupcakes, 93 out of 100 answered Yes and 7 out of 100 answered No.
therefore 93 respondents are willing to buy the Squash Cupcakes.
 How much are you willing to pay for a Retail of squash cupcakes?
Price Range Frequency

Php 20 63
Php 25 34
Php 30 3
TOTAL 100
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Table 3.1 Squash Cupcakes pricing based on the Respondents
Table 3.1 shows the price range of the Squash cupcakes. 63 out of
100 answered 20 pesos, 34 out of 100 answered 25 pesos, and 3 out of 100
answered 30 pesos for a retail of Squash Cupcake. Therefore the proponents
conclude that the price range the market are willing to pay for product will be
20 pesos as there are 63 respondents who preferred that price.
 How often will you eat Squash Cupcakes?
Answer Frequency
Everyday 19
Occasionally 60
Often 21
TOTAL 100
Table 3.2 Frequency of respondent’s will eat Squash Cupcakes
Table 3.2 shows the responses according on when they will often eat
Squash Cupcakes. 19 out of 100 answered everyday, 60 out of 100 answered
occasionally, 21 out of 100 answered often. Therefore most of the
respondents will eat squash cupcakes occasionally.
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 Will you recommend Squash Cupcakes to your friends and
Relatives?
Answer Frequency
Yes 97
No 3
Table 3.3 TOTAL 100
Recommendation of Squash Cupcakes
Table 3.3 shows the recommendations of the respondents of Squash
Cupcakes. 97 out of 100 answered yes, and 3 out of 100 answered no.
Therefore Respondents will recommend the Squash Cupcakes to their
Relatives and Friends.
Product Characteristic
Squash E VG G P
Total W/A Result
Cupcakes 4 3 2 1
Presentation
18 67 14 1 100 3.02 VG
of Product
Taste of food 42 51 7 0 100 3.35 E
Texture of
30 46 24 0 100 3.06 VG
food
Table 3.4 Rating According to Taste and Preference
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Of Squash Cupcakes
Table 3.4 shows the rating according to taste and preference of
Squash Cupcake. Presentation of food, 18 respondents answered Excellent,
67 respondents answered Very good, 14 respondents answered Good and 1
respondents Answered Poor. Therefore the result of Presentation of product
according to Verbal Interpretation is Very Good. Taste Food, 42 respondents
answered Excellent, 51 respondents answered Very Good, 7 respondents
answered Good. Therefore the result of the taste of food according to Verbal
Interpretation is Excellent. Lastly Texture of food 30 Respondents answered
Excellent, 46 respondents answered Very Good, 24 Respondents answered
Good. Therefore, the result of texture of food according to Verbal
Interpretation is Very Good.
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CHAPTER 5
TECHNICAL ASPECT
This aspect of the study focuses on the technicality in putting up a
business. This chapter shows the production process, the costing involved in
operating the business which includes the machineries and equipment,
building and facilities, raw materials and supplies, utilities and the cleaning
materials that are necessary to maintain and enable proper operations. This
also views the technically in terms of the schedules of operation and
manpower.
Production Process
Product Ingredients
Squash Cucumber
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Butter Egg Cake flour
Sugar Confectioner sugar Powder Milk Condense Milk
Cream of tartar Baking Soda Baking Powder
Vanilla Extract Salt
Cooking oil Water
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Figure 2.0 Product Ingredients
Step 1. Preparation
Steam the Squash and mashed it until it’s soften, prepare the
cucumber and shred it. Preheat the oven to 350ºF (180ºC). Weigh out your
ingredients.
Step 2. Mixing it up
In a medium bowl, sift together all the dry ingredients and set aside.
Prepare the eggs, butter, and sugar whisk it with mixture until it becomes light
and fluffy. Mix all the ingredients all together.
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Step 3. Distributing
Use a spoon or ice cream scoop to transfer the squash cupcake
mixture to each cake case. Try to distribute it evenly.
Step 4. Baking
Bake the cakes in the oven for about 15-20 minutes; they should be
well-risen, golden brown and spring back to the touch.
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Step 5. Make the Icing
Divide the eggs, whisk the icing sugar, butter and white eggs
together until it forms smooth and creamy.
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Step 6. Decorate
Pipe the icing onto your cake in swirls and add any decorations you
wish.
Store size and Production Schedule
Unit E, Qnet Building, Nueno Avenue Imus, Cavite will be the location
of the business. The area selected is accessible and has nearby
establishments like schools, universities, malls, wet and dry market and other
commercial areas that will be part of the business prospect customers.
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Vicinity Map
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Figure 2.1 Vicinity map of Sweet Pumps Delight
Store Location
SWEET PUMPS
DELIGHT
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Figure 2.2 Store Location of Sweet Pumps Delight
Figure 2.2 Shows the Location of the Sweet Pumps Delight , it will be
located along Nueno Avenue Imus, Cavite
Store Size
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Figure 2.3 Store Floor plan layout
Figure 2.3 shows the store size and layout of Sweet Pumps Delight
Company. The store layout shows the designated place of each process such
as the production area where mixing and baking product processes. The
other side was the Counter where customers can buy the products.
Production Schedule
Production Time Quality Required

7:00 am - 9:00 am 75 cupcakes
9:00 am - 11:00 am 75 cupcakes
11:00 am- 12:00 pm BREAKTIME
12:00 pm- 2: 00 pm 75 cupcakes
2:00 pm - 4:00 pm 75 cupcakes
Total 300 Cupcakes
Table 3.5 Production Schedule of Sweet Pumps Delight Company
Production scheduling is an important tool in helping the company
provides accurate and available-to-promise quantities. The production of
Squash Cupcake will operate six times a week. On the first four hour of
production the business will produce one hundred fifty (150) cupcakes, and in
the afternoon will produce one hundred fifty (150) cupcakes. Total of three
hundred cupcakes (300) will be the daily production of Sweet Pumps Delight
Company.
Store Hours
Store Hours
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Monday CLOSED
Tuesday to Sunday 9:00:00 AM to 8:00 PM
Table 3.6 Store hours of Sweet Pumps Delight
The Store will be open Tuesday to Sunday Starts at 9:00 am to 8:00
pm. it will not operate during Monday, because it is declared as Restday of

Position Tues Wed Thurs Fri Sat Sun Mon
In 7:00 7:00 7:00 7:00 7:00 7:00
Baker AM AM AM AM AM AM Rest
Out 4:00 4:00 4:00 4:00 4:00 4:00 Day
PM PM PM PM PM PM
In 9:00 9:00 9:00 9:00 9:00 9:00
Cashier AM AM AM AM AM AM Rest
Out 6:00 6:00 6:00 6:00 6:00 6:00 Day
PM PM PM PM PM PM
In 9:00 9:00 9:00 9:00 9:00 9:00
Helper AM AM AM AM AM AM Rest
Out 6:00 6:00 6:00 6:00 6:00 6:00 Day
PM PM PM PM PM PM
the employees.
Work Schedule
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Table 3.7 Employees Work Schedule
Above table shows the daily schedule of the employees in a day
to day operation. Employees Rest day will be on Monday instead of Sunday
and Saturday because the researchers believed that weekends is a family
day were people is going to out for church and malls. As you can see the
difference Baker will be the earliest work time because he/she needs to
produce squash cupcakes before the store will open.
Equipment
Equipment Quantity Unit Price Total

Oven
Php25,000.0
1 unit Php25,000.00
0
4 Pieces Php755.00 Php3,020.00
Cupc
ake tray
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1 set Php251.00 Php251.00
Meas
uring tools
filter
1 pieces Php100.00 Php100.00
Icing Tips
1 set Php450.00 Php450.00
1 sets Php191.00 Php191.00
Rub
ber Spatula
Mixer
1 unit Php840.00 Php840.00
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1 piece Php436.00 Php436.00
Meas
uring cup
2 pieces Php500.00 Php1,000.00
Steamer M
ixing Bowl
1 unit Php480.00 Php480.00
Whis
k
Scoop
Grate 1 pieces Php332.00 Php332.00

r
Knife
Tongs
5 pieces Php450.00 Php2,250.00
T
85
ray
Total Cost of Equipment Php34,905.00
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Table 3.8 Sweet Pumps Delight Equipment
Furniture and Fixtures
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Wall Clock
Furniture and
Quantity Unit Prices Total
fixtures
1 Piece Php189.00 Php189.00
Php13,988.0
1 unit Php13,988.00
0
Table Cupc
ake Shelves
Ceiling fan
1 unit Php5,056.00 Php5,056.00
1 unit Php2,020.00 Php2,020.00
Chair
electric fan
3 units Php150.00 Php450.00
1 unit Php998.00 Php998.00
Light Bulb
Mini Refrigerator
1 unit Php6,095.00 Php6,095.00
Counter Table
1 unit Php2,360.00 Php2,360.00
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Pan Rack
1 unit Php1,000.00 Php1,000.00
Total Cost for Furniture and Fixture Php32,606.00
Table 3.9 Sweet Pumps Delight Furniture and Fixture
Permit and Licenses
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Total
Description Amount
Business Name Reservation fee Php120.00
SEC Express Lane Php600.00
BIR Documentary Stamp Php1,500.00
Notarial Fees Php1,500.00

Php3,720.00
Total SEC Expenses
BIR Annual Registration Php500.00
Documentary Stamp Php75.00
Books of Account Php200.00
Printing of official receipts Php3,500.00

Php4,275.00
Total Cost at BIR
Php7,995.00
Total cost of Permits and Licenses
Table 4.0 Sweet Pumps Delight Business Permit and License
Rent and Renovation Expense
Description Monthly Annually
Rent Expense Php15,000,00 Php180,000.00

Renovation Expense - Php5,000.00
Total cost of Building and Facility Php185,000.00
Table 4.1 Sweet Pumps Delight Store and Facility
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Supplies
Ball pen
Calculato
r
Time Card
1 Pack Php280.00 Php280.00
Record Book
2 set Php220.00 Php220.00
Offici
al Receipt
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Scissors
Stapler
Scotch Tape
5 box Php20.00 Php100.00
Tissue Paper
6 packs Php689.00 Php689.00
Staple
1 Box Php129.00 Php129.00
Total Cost of Supplies

Php2,167.00
Table 4.2 Sweet Pumps Delight Supplies
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Utilities
Utilities Monthly Annually
Water Php500.00 Php6,000.00
Electricity Php3,000.00 Php36,000.00
Total cost of Utilities Php42,000.00
Table 4.3 Sweet Pumps Delight Utilities
Raw Materials
Raw Cost
Unit Cost Per Cost Per
Material Quantity Per 300
cost Month year
s pieces
¾ kilo 100 kilo Php75.00 Php1,950.00 Php23,400.00
Squash
3 pieces 15/piece Php45.00 Php1,170.00 Php14,040.00
2 ¼ kilo 44kilo Php110.00 Php2,860.00 Php34,320.00

Cucumber
Cake Flour
3 pieces 42/piece Php126.00 Php3,276.00 Php39,312.00
Butter
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30
155/tray Php155.00 Php4,030.00 Php48,360.00
pieces
Egg
1 kilo 46/kilo Php46.00 Php1,196.00 Php14,352.00
Sugar
1 kilo 78/kilo Php78.00 Php2,028.00 Php24,336.00
Confectione
r sugar
90 gram 35/grams Php35.00 Php910.00 Php10,920.00

Powdered
Milk
Condense 4 cans 28/can Php112.00 Php2,912.00 Php34,944.00

Milk
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125
40/grams Php40.00 Php1,040.00 Php12,480.00
grams
Cream of
Tartar
227 25/gram
Php25.00 Php650.00 Php7,800.00
grams s
Baking
Soda
50
11/grams Php11.00 Php286.00 Php3,432.00
grams
Baking
Powder
1 bottle 15/bottle Php15.00 Php390.00 Php4,680.00
Vanilla
Extract
Pinch 12/kilo Php3.00 Php78.00 Php936.00
Salt
1 125/
Php125.00 Php3,250.00 Php39,000.00
Cooking bottle bottle
Oil
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1 25/gallo
Php25.00 Php650.00 Php7,800.00
gallon n
Water
Total Cost of Raw Materials Php1,026.00 Php26,676.00 Php320,112.00
Table 4.4 Sweet Pumps Delight Raw Materials
Packaging
Packagin Unit
g Quantity Cost Daily Monthly Annually
7/
26 pieces Php182.00 Php4,732.00 Php56,784.00
box
Cup
cake Box
Cupcake
Retail
26 pieces 5/cup Php130.00 Php3,380.00 Php40,560.00
35/rol
1 roll Php35.00 Php910.00 Php10,920.00
l
Twin
e
Cupcake
Paper Cup
1 set 45/set Php45.00 Php1,170.00 Php14,040.00
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Total Cost of Packaging

Php392.00 Php10,192.00 Php122,304.00
Table 4.5 Sweet Pumps Delight Packaging
Advertising Expense
Advertising Quantity Unit Cost Total

Tarpaulins
2 tarpaulin
Php180.00 Php360.00
Total Cost of Advertising Php360.00
Table 4.6 Sweet Pumps Delight Advertising Expense
Sanitary Supplies
Sanitary Supplies Quantity Unit Cost Total Cost
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Pot holder
2 pieces 120/piece Php240.00
Trash Bin
2 piece 300/piece Php600.00
Broom
Mop
3 bottles 35 /piece Php105.00
Dishwash
ing Liquid
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10 Pieces 300/set Php300.00
Con
tainers
Dust Pan
Clean Towels
Sponge
3 bottles 100/bottle Php300.00

Liquid Hand Soap
Apron
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Hair Net
3 pieces 10 / piece Php30.00
Dipper
1 piece 35 / piece Php35.00
Bucket
Bathroom Cleaner
2 bottles 230/ bottle Php460.00
Bathroom Brush
1 piece 75 / piece Php75.00
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Floor Mat
3 pieces 100/ piece Php100.00
3 pieces 150/ piece Php150.00

Transparent face
mask
Rubber Gloves
1 piece 120/ piece Php120.00
Tissue Roll
12 Rolls 130/ roll Php130.00
Soap
2box 26/ box Php52.00
Total Cost of Sanitary Supplies Php3,442.00
Table 4.7 Sweet Pumps Delight Sanitary Supplies
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Waste Disposal
Businesses have a legal obligation to effectively manage and
dispose waste. Failing to do so could result in the business becoming liable for
any damages caused through their negligence. Sweet Pumps Delight
Company will always consider the environmental concerns with regards to
waste disposal. The company knows that 'Waste that is not properly disposed
of can be hazardous to safety' so, biodegradable and non-biodegradable will
be observed. According to Local Government Disposal Unit, all waste will be
collected every Saturday in the morning. SEGREGATION DAW
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CHAPTER 6
FINANCIAL ASPECT
The financial aspect of the Sweet Pumps Delight will focus on the
financial statements and financial analysis to see the level of competitiveness
of the business and how well the business is being managed through
understanding the ratios.
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TOTAL PROJECT COST
Fixed Capital Cost

Furniture & Fixtures 32,796.00
Equipment 35,803.00
68,599.00
Initial Current Asset Needs

Purchase of Raw Materials (3 months) 105,066.00
Office Supplies 2167.00
Sanitary Supplies 3,142.00
110,375.00
Rent Expense (3 months) 60,000.00

Advertising Expense 360.00
Utilities Expense (3 months) 10,500.00
Renovations 10,000.00
Permits and Licenses 7,995.00
88,855.00
Initial Working Capital
Initial Investment 350,000.00
Fixed Capital Cost 68,599.00
Initial Current Asset Needs 110,375.00
Pre-operating Cost 88,855.00 267,829.00
Initial Cash Available/Working Capital 82,171.00
Table 4.8Total Project Cost
Depreciation Schedule
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Table 4.9 Depreciation Schedule
Table 4.9 presents the depreciation schedule of Sweet Pumps
Delight’s equipment, and furniture and fixture.
Compensation Schedule
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Table 5.0 Compensation Schedule
Table 5.0 presents the compensation schedule of Sweet Pumps
Delight’s employees. It includes the deductions of SSS, Phil Health, Pag-IBIG,
and withholding tax from the monthly gross pay. It also shows the total
monthly pay for employees, 13th month pay, yearly gross pay and yearly net
pay.
Table 5.1 Sweet Pumpss Delight’s Forecasted Sales
Table 5.1 presents the forecasted sales of Sweet Pumps Delight.
It indicates the quantity sold of cupcakes daily, monthly and yearly. And also
the sales by multiplying the quantity sold daily, monthly and yearly to the price.
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Table 5.2 Schedule of Cost of Sales

Table 5.2 presents the schedule of cost of sales of Sweet Pumps
Delight. It indicates the direct materials, direct labor, utilities (electricity),
packaging cost and depreciation of equipments.
Sweet Pump Delight Income Statement
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Table 5.3 Statement of Comprehensive Income
Table 5.3 presents the statement of comprehensive income or
income statement of Sweet Pumps Delight Comapany. It shows the
company’s financial performance over a specific accounting period.
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Sweet Pump Delight
Statement of Changes of Partner’s Equity
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Table 5.4 Statement of Changes in Partner’s Equity
Table 5.4 presents the statement of changes in partner’s equity. It
shows that each partner has the same capital, beginning and capital, ending
from the year 2019 – 2023.
Statement of Financial Position
Sweet Pump Delight
Table 5.5 Statement of Financial Position
Table 5.6 presents the statement of financial position or the balance
sheet of Sweet Pumps Delight Company. It shows the company’s assets,
liabilities and the difference in their totals.
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Ratio Analysis
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Table 5.7 Ratio Analysis
Table 5.7 presents the ratio analysis. It helps to understand how
well the business is performing and areas of needing improvements.
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Chapter 7
Socio Economic Aspect
This chapter discusses the effects of the business in the society
and in the economy. It includes the benefits and advantages the business
could offer once it started to operate.
Employment and Income
The proponents decided to hire workers in the vicinity of Imus,
Cavite. It will provide additional employment for unemployed .The business
can benefit the families by giving appropriate amount of salary with favorable
benefits that can help to improve their standard of living.
Government
The Business will fulfill its obligation by paying taxes promptly and
accurately. Taxation is an exercise of the sovereign power on persons,
properties and transactions to raise revenues to defray the expenses of the
government. Without taxation the state can’t stand alone. Organization for
profit purposes mandated to pay taxes. Sweet Pumps Delight Company is for
profit entity, which generate profit through operations and obliged to pay
Income taxes and Business taxes to the Bureau of Internal Revenue (BIR) that
will be remitted to the government.
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Society
Society is an organized group of persons associated together for
religious, benevolent, cultural, scientific, political, patriotic, or other purposes.
Specifically, the areas of society where the proposed may took effect are the
government, household and culture. PAKITANONG NALANG KAY VELI
HEALTHY ANG NATANDAAN KONG SAGOT NYA E
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Chapter 8
SUMMARY, FINDINGS AND CONCLUSION, RECOMMENDATION
SUMMARY
The project summary includes an overall view of the business aspects
discuss in the study. These aspects are the management, marketing,
technical, financial and socio-economic aspects of the business. The
proponents agree to establish the “Sweet Pumps Delight Company and also
agree to manufacture and retail the product named ‘Squash Cupcake’
FINDINGS AND CONCLUSION
The researchers know that no matter where we intend starting our
cupcake business, we would be required to fulfill most of the items like the Fee
for registering the business, the budget for legal fees, permits and license, the
amount needed to build a standard layout and renovation of the facility, the
cost for the purchase of kitchen/ baking equipment, and the cost for supply of
flour and other baking ingredients.
Based on the study the researcher conducted, the researchers
conclude that the proposed business is feasible and viable in the market
based on the average of profitability ratio of 53%.
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RECOMMENDATION
After knowing the significant factors in the study that the researchers
conducted. It is therefore recommended that Sweet Pumps Delight will be
pursued, and the business will be established at E, Qnet Building, Nueno
Avenue Imus, Cavite. Near Lotus Mall, wet and dry market and schools. The
researchers would also recommend the careful planning and analyzing the
need of a business.
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NATIONAL COLLEGE OF SCIENCE AND TECHNOLOGY

Amafel Bldg. Aguinaldo Highway, Dasmarinas City, Cavite

“A Feasibility Study on the Production of Squash Cupcake.”

Tajan, Christopher Jaril J.

The management study compose of what business form will be used,

how much the partners contribution is.

In marketing study, it include the description of the decide product of

strenghts, weaknesses, opportunities, and threats once the business will

strategic location for the business.

projected sales of business for the next (5) five years.

schedule of employees. It also include the equipments, furniture and fixtures

expenses for packaging, advertising, rent/renovation and for permit and

The financial study shows the financial statements and financial

compensation schedule for the employees, the company's forecasted sales

and cost of sales, ration analysis and Income statement.

The socio-economic study shows the contribution of the study to the

Sweet Pumps Delight Company Mission is to provide fresh baked and

delicious cupcakes each and everyday and to satisfy customers through

providing Healthy, and high-quality products with an affordable price.

Sweet Pumps Delight Company is envisioned to become the Leading

adherence to the highest standards of cupcakes quality.

Threat all everyone with dignity and respect.

Conduct the business in accordance with the highest standards of

professional behavior and ethics.

Being able to work collaboratively with others in the same group. A

commitment to common goals based on open and honest communication

while showing concern and support for each other.

Challenge existing practices, Strive to find ways to continuously

Strive for highest quality and improvement. Accountable for all

action, willing to admit mistakes and rigorous in correcting them

THE PROBLEM AND ITS BACKGROUND

Filipino, whether in their native Homeland or not, have a deep,

our version of healthy cupcake.

The researchers came up with the idea of a cupcakes made of

rich in nutritional benefits that can be used in a wide variety of dishes. It is

primary food source of vitamin A that plays a critical role in maintaining a

effective preventing heart diseases, improves bones, effective in managing

Squash comes from the Narragansett Native American word

askutasquash, which means eaten raw or uncooked. Since squashes are

Columbian Indian diet in both South and North America. De Soto,Coronado,

and Cartier all saw “melons” (probably squash) in the Americas.

Today there are many innovations of different kinds of food in the

convenient way of eating by introducing Squash cupcakes to the public

Statement of the Problem

This study is intended to determine the Feasibility of Squash Cupcake.

These are the problems concerned in the study:

1. Organization and Management Aspect

1.3 What is the number of personnel needed, their qualifications, and

1.4 What is the organizational structure?

2. Marketing Management Aspect

2.1 Who is the target market?

2.2 What is the projected demand and supply of the product?

2.3 What is the demand supply gap of the product?

2.4 What will be the Marketing Program; advertising and promotion?

3.1 How the product will be produced?

3.2 What will be the plant, location, and layout?

3.3 What will be the production schedule?