MapaSmoothi

e
Masarap sa Panlasa Smoothie Business
MapaSmoothie ka sa Sarap,
MapaSmoothie ka sa Saya, at
MapapaSmothie ka sa Presyo.
Dito lang yan sa MapaSmoothie.

TAGLINE: “Every sip makes people HEALTHY”

Submitted by;
Maricel Pader
Hannah Love Braga
Lucky Paltao Submitted to;
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Editha Mique Ma’am Genelyn Solis

Emily De Jesus Immersion Teacher
Jamaica Domingo

1. Table of Contents
2. EXECUTIVE SUMMARY_________________________________________________________3
3. BUSINESS DESCRIPTION AND VISION___________________________________________4
3.1 COMPANY DESCRIPTION:___________________________________________________4
3.2 COMPANY MISSION AND VISION:____________________________________________4
3.3 BUSINESS GOALS AND OBJECTIVE:_________________________________________4
4. DEFINITION OF THE MARKET___________________________________________________5
4.1 INDUSTRY DEFINITION:_____________________________________________________5
4.2 PRIMARY COMPETITORS:___________________________________________________6
4.3 MARKET SIZE:______________________________________________________________6
4.4 MARKET GROWTH:_________________________________________________________7
4.5 CUSTOMER PROFILE:_______________________________________________________7
5. DESCRIPTION OF PRODUCTS AND SERVICES___________________________________7
5.1 PRODUCT OVERVIEW:______________________________________________________8
5.2 PRODUCTION PROCESS:____________________________________________________8
5.3 SUPPLIERS:________________________________________________________________9
5.4 COMPETITIVITY:____________________________________________________________9
6. ORGANIZATIONAL PLAN_______________________________________________________9
6.1 OWNERSHIP:_______________________________________________________________9
6.2 FORM OF BUSINESS ORGANIZATION:_______________________________________9
6.3 ORGANIZATIONAL STRUCTURE:___________________________________________10
6.4 ROLES AND RESPONSIBILITY OF MANAGEMENT TEAM:_____________________11
7. MARKETING PLAN____________________________________________________________12
7.1 COMPETITOR ANALYSIS___________________________________________________12
7.2 PROPOSED PRICES OF MAPASMOOTHIE PRODUCTS________________________14
7.3 PROJECTED SALES:_______________________________________________________15
7.4 PROMOTIONAL PLAN:_____________________________________________________15
7.6 SWOT ANALYSIS:__________________________________________________________17
7.7 ACTION PLAN:_____________________________________________________________18
8. OPERATING PLAN____________________________________________________________18
8.1 LOCATION:________________________________________________________________18
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8.2 HOURS OF OPERATION:___________________________________________________18

8.3 FACILITY AND OPERATING EQUIPMENTS___________________________________19
8.3.1 PHYSICALPLANT_______________________________________________________19
8.3.2 DESIGN OF THE STORE________________________________________________19
8.3.3 LIST OF EQUIPMENT, FURNITURE AND FIXTURES, SUPPLIES AND OTHER
PRE- OPERATIONAL MATERIALS:____________________________________________20
8.4 MONTHLY AND DAILY RATES:______________________________________________28
8.5 LICENSES, PERMITS AND REGISTRATION OF THE BUSINESS________________28
8.6 GANTT CHART:____________________________________________________________29
9. FINANCIAL ASPECTS_________________________________________________________30
9.1 MAJOR ASSUMPTIONS:____________________________________________________30
9.2 PRE-OPERATIONAL AND CAPITAL REQUIRMENT____________________________31
9.3 OPERATIONAL TABLE_____________________________________________________31
9.4 PROJECT COSTS__________________________________________________________32
CRITICAL RISK FACTORS________________________________________________________40
APPENDIXES____________________________________________________________________41
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2. EXECUTIVE SUMMARY
The purpose of this business plan is to develop a blueprint of the company’s
vision and strategy and then use this plan to as a guide to develop and grow the
business. This business plan will also be used to align the various elements of the
company to create a coherent system of sustainable customer satisfaction and
profitability.
MapaSmoothie is a stall and online selling business owned by six people
that aims to promote healthy eating through healthy fruits and vegetables smoothies.
Our company is unique because it provide a quick and easy access to customer. We
also supports our local economy by buying fresh fruits and vegetable ingredients
from local farmers. The product is to be offered around Santiago City and various
places near in the said place.
From our research, Smoothies have made waves in the fitness and active
lifestyle community for years. It’s one of the easiest and most creative ways to add
more fruits and vegetables to your diet. Turning them into a drink lets you bring
around a boost of vitamins and minerals wherever you want.
And many people nowadays are aware of healthy ways of living. They prefer
to eat healthy and spend on healthy food than to spend on medical treatments.
According to marketdataforecast.com, the effects of COVID-19, smoothies is
expected to expand in coming years with the rising consumer interest for plant-and
fruit-based products in their diet to improve immunity.
So, MapaSmoothie is an accurate product to start a business. Not only to
improve immunity, it also serves as a refreshment from the high temperature of the
environment. Since the usual weather of the Philippines is hot.
However, we know that we’re not the only one who sell beverages in the City.
So, our company intend to put much effort on the quality, hygiene, processing and
unique delivery of our products to our customers so that they will appreciates the
value of our product and services. MapaSmoothie promises to provide a great and
safe services to our customer.
This business is highly profitable business, it needs Php 300,00 which will be
return in three months of first sale start. We will allocate specific budget to each
milestone of this plan. The payback period would come in 4 th month and after that
the net profit ratio will increase dramatically.
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3. BUSINESS DESCRIPTION AND VISION

3.1 COMPANY DESCRIPTION:

Fruits and vegetable play a very important role in keeping the human body
fresh and healthy and can prolong the human life, because fruits and vegetables
give us many beneficial substances such as vitamins, energy, and other
requirements for our human body. It acts as a catalyst in safeguarding the human
system from various diseases, so fruits and vegetable are necessity at this time of
pandemic for the human system.
MapaSmoothie is an up and coming business that promote healthy eating
through preparation of fresh fruits and vegetables to improve the health of every
Filipinos. It is also a stool and online selling business owned by six people that aims
to bring the best smoothie experience. To achieve that, the company will put much
effort on the quality, hygiene, processing, packaging, labelling, and excellent unique
delivery of our products to our customers so that everyone appreciates the value of
smoothie and our services.
Smoothie business idea came from one of the partners and agreed by others.
As of now while there is a pandemic we will start as smoothie online seller and after
this crisis and construction, we will open up our main branch. MapaSmoothie will
also follow the food safety rules, covid safety protocol and maintain environmental
conscious in order to promote sustainability. MapaSmoothie promise to provide safe
and comforting services to our customers.

3.2 COMPANY MISSION AND VISION:

VISION
Our vision is to be the best premium quality smoothie company in Philippines.
We plan to achieve this by creating a unique, innovative, entertaining menu that will
differentiate as from the rest of the competition. We want to be the smoothie that
every person would find for its excellent quality.
MISSION
Our mission is to promote healthy lifestyles and to provide superior efficient or
effective customer service maintain the quality of our product and exceed the
expectation and needs of our customer.

3.3 BUSINESS GOALS AND OBJECTIVE:

 Our goals and objective is to buy a food truck and 1 more stall in the next 3
years, and by our 5 year of operation MapaSmoothie would like to expand our
business to other cities near Santiago.
 To turn profits from the first year of operations.
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 To become the best smoothie business in Philippines.

 To provide healthier and happier life in every consumer.
 To improve the customer satisfaction through the good quality of product.
 The making and selling of unique, innovative and healthy products that will
differentiate MapaSmoothie from other smoothie business shop in the
Philippines
 Maintain tight control of cost and operation during expansion
 To hire employee that can provide great services
 To expand employment to help our local unemployed citizens.
 And to create a plantation for fresh and safe ingredients.

4. DEFINITION OF THE MARKET

Smoothies which include a large serving of fruits and vegetables are
recommended for a healthy diet. Smoothies consist of high dietary fiber content
making them healthier than fruit juices. Green smoothie made from healthy
vegetable are gaining prominence, especially in health-conscious people. Smoothies
with increased carbohydrate content by using sugar additives can itself replace a
meal.
An increasing number of health-conscious people, changing lifestyles and
food habits and health benefits associated with smoothies are some of major factors
driving the smoothies market according to marketdataforecast.com.

Filipinos like to eat something with their drinks. In Santiago only few who sell
smoothie and most of the business drink is Milk Tea Shop. Therefore, our company
MapaSmoothie take advantage this opportunity to introduce our specialize nutritious
and healthy smoothies using online business and a stall business to all the people in
Santiago and other places around the City, but our main target is a health-conscious
people. Because today that we are facing a Covid-19 many people become health
conscious. They prefer to eat healthy and spend on healthy food than to spend on
medical treatments.

4.1 INDUSTRY DEFINITION:

Smoothies, which include large servings of fruits and vegetables, are
recommended as a healthy diet. Moreover, rising health consciousness among
consumers and changing lifestyle and food habits, along with health benefits, are
driving the smoothies market’s growth. Currently, the consumption habits of the
majority of the population include skipping meals and using other snack foods as
substitutes. The intake of carbohydrates, primarily when smoothies are made without
sugar, is low. Thus, most of the gym trainers recommend smoothies to people who
are planning to lose weight. Therefore, smoothies emerged as a perfect meal
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replacement products. Furthermore, they are healthier than other snack products, as
well as offer good taste, convenience, and portability.
The organic smoothies as one of the most demanding organic products in the
industry. Because many people nowadays are aware of healthy ways of living. They
prefer to eat healthy and spend on healthy food than to spend on medical
treatments. According to marketdataforecast.com, the effects of COVID-19,
smoothies is expected to expand in coming years with the rising consumer interest
for plant-and fruit-based products in their diet to improve immunity.

4.2 PRIMARY COMPETITORS:

There are only few who sell smoothie in the City of Santiago. Many of the
business are in the Gourmet food industry and specializes in beverages such as
coffee and tea. This will open opportunity to our business to grow in popularity and
take the lead in the City.
Also taking into account in smoothie industry in the entire Santiago, our main
competition is a fast food restaurant who also sell smoothie product. However, there
has only few smoothie options and it has unaffordable price.
The competition on schools, such as Divisoria High School don’t have any
smoothie stall but has many milk tea shop that is popular for students. However, we
will take the opportunity to sell a smoothie drinks. Because as a student when I see
new product and not popular but I know that it’s healthy and affordable I will buy.
Also, many students nowadays are very adventurous.

4.3 MARKET SIZE:

The Santiago City 2021 population is estimated at 6,8811,595, a 0.66%
increase from 2020 according to www.macrotrends.net. Our company want to sell
half of the population age 10 and above.
Santiago City is also home of several business enterprises, banking
institutions, educational entities, as well as manufacturing companies, Santiago City
is considered the Commercial and Trading Center of Cagayan Valley and tagged as
the Investment Hub of the North. Based on the 2016 City Competitiveness Index,
Santiago is the fastest growing local economy in the entire Philippines and is now
ranked 51 in terms of economy size among all cities in the country.
Despite rapid industrialization, agriculture is still the main source of livelihood.
The main crops are rice, corn, and high-value fruits and vegetables. The city is
where imposing grain stations can be found. Rice mills abound. It is the pivotal place
for crops where harvests from Ifugao, Kalinga, Quirino, Nueva Vizcaya, and parts
of Isabela are transported either to Nueva Ecija, Bulacan, Pangasinan or Batangas.
In addition to the city's product is muscovado sugar which the local government has
been promoting for export. According to
https://en.wikipedia.org/wiki/Santiago,_Isabela.
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4.4 MARKET GROWTH:

Increased consumer awareness of the benefits associated with the product is
also spurring market growth. The growing demand for functional foods and
beverages is also driving the growth of smoothie according to
marketdataforecast.com.
The City of Santiago possesses all the right qualities to grow. For example,
this city is a gateway to vast plain of Cagayan Valley and a bagsakan of many
products. So, it’s very easy for our company to procure fruits and vegetables without
difficulty. The target market is about 50% of the population, but actually target
customer is interested in healthy and safe foods. Also our competition will be other
stall and online business that sell beverages such as milk tea, but we don’t expect
that to be a problem since our product is healthier and affordable. We are also
expecting that MapaSmoothie potentially grow and profits by 20,000 and up in six
months of operation.

4.5 CUSTOMER PROFILE:

Today that we are facing Covid-19 many people are seeking a very healthy
food to boost their immune system.
The MapaSmoothie don’t want to have discrimination among customer, the
target customer will be:
 Health conscious people
 Passers-by whom we could attract
 Bystanders
 Students that can go with their budget
 Parents
 Workers

5. DESCRIPTION OF PRODUCTS AND SERVICES

Our company will offered fresh fruits and vegetables smoothies, made only
once ordered and quickly produced for our customer. The smoothie selection
includes: strawberry, mango, avocado, grapes, cucumber, and vegetable smoothies.
Along with smoothies, our food services also sell fresh whole fruits, such as
individual apple to customers at affordable pricing.
As of now we thought that while the pandemic is not over, we provide home
delivery service once they ordered online. Home delivery, high quality and hygienic
processing environment will make our product to attract many customers and create
a wider market.
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5.1 PRODUCT OVERVIEW:

 Fruit and Vegetable Smoothie: Made with fresh vegetables like carrots,
tomatoes, and pumkin, and fruits like mangoes, avocado, oranges and
pineapples
 Strawberry Smoothie:
 Banana Smoothie:
 Mango Smoothie:
 Watermelon Smoothie:
 Avocado Smoothie:
 Apple Smoothie:
 Papaya Smoothie:
 Relax: Pineapple and Mango
 Refresh: Pineapple Avocado Banana
 Pick Me Up: Orange Banana
 Lush: Pineapple Mango Strawberry
 Enlighten: Apple Watermelon Grape

5.2 PRODUCTION PROCESS:

INGREDIENTS
 1 tsp of Yoghurt
 ½ cup of Milk
 1 cup of mixed diced fruits
 1 ½ cup of crush ice
 1 tsp honey
 ½ cup of juice

INSTRUCTIONS:
1. Start by putting in the yoghurt or the base liquid such as milk, and
honey or the fruit juice depends on the desired choice of the customer to the
blender.
2. Next, is put some diced fruits and vegetables and at the top of it is
the crushed ice.
3. Cover and process on medium speed for about 30 seconds. Use the
blender tamper if it is necessary, it is important to use it because it helps the
liquid base mixed up with other ingredients.
4. Then, Increase speed to high for 15 to 30 seconds until the smoothie
is thick and smooth.
5. Put in the sealed cup with straw, served and enjoy.
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5.3 SUPPLIERS:
The amount fruits and vegetable are grown in the Philippines more than other
country, we are proudly to support our local product for the growth of economy.
We chose Dan Irene Fruits & Vegetables Dealer, a wholesaler in Santiago, as
our main product supplier. They have flexible delivery and a wide product range, a
necessity for the ever-changing needs of our business.

5.4 COMPETITIVITY:
Our company is competitively viable for a number of reason. MapaSmoothie
is one of the online and stall business that specializes in smoothies. Because of this,
there is a little competition with other online businesses and stall businesses for our
niche market. And to compete with other food drinks, our smoothie business will
provide the best smoothie and service to our customer. Our smoothie online
business will allows for us greater and convenient access to our customers all over
Santiago City.

6. ORGANIZATIONAL PLAN
This section shows the work and purpose of every person in the business. It is
presented base on their position and how they would manage the business, given
each of their own task. Each one of the names has their own roles to fill in and
purpose to achieve. This Organization Pan is important to identify who answers to
whom and who manages whom. This will help the business to have an organized
work and bring an efficient service to the customers.

6.1 OWNERSHIP:
MapaSmoothie will be owned by six students: Maricel Pader, Hannah Love
Braga, Emily DeJesus, Editha Mique, Jamaica Domingo, and Lucky Paltao. They
were all graduating students from Divisoria High School. All were known the great
value of nutrition at this time of pandemic, that’s why they allowing greater advance
in developing healthier smoothie choices to introduce to costumers.

6.2 FORM OF BUSINESS ORGANIZATION:

MapaSmoothie operated under the equal partnership of Ms.Maricel Pader,
Ms.Hannah Love Braga, Ms.Emily DeJesus, Ms.Editha Mique, Ms.Jamaica
Domingo, and Mr.Lucky Paltao, who have invested the same amount of money into
the business so all the shareholders decided to share equal power in operating and
controlling the business. The six shareholder managing the different department
based from voting system and personal strong point, but remain equally in power.
And all the decision will also base on the voting system that must be agreeable by
six partners or mass choices.
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MapaSmoothie is only in the starting phrase in a business industry so hiring

other employees would not be considerable for our budget. Therefore, all business
with the stall and online business will de divide among the six partners. Monthly
schedule will be developing to allow all six partners to participate. The stall and
online business need three partners everyday to help produce the products as well
as serving customers. Each partner will be responsible for three working days, so the
six partner will work exchangeable equally throughout the week following the fix
monthly schedule.

Percentage of
Name Title Value of Shares
ownership
BUSINESS HEAD AND
Maricel Pader OPERATION MANAGER ₱ 50,00 16.66%
Hannah Love CUSTOMER RELATION
MANAGER ₱ 50,00 16.66%
Braga
OVERALL OPERATION
Emily DeJesus MANAGER ₱ 50,00 16.66%
PRODUCT AND SERVICE
Editha Mique MANAGER ₱ 50,00 16.66%

Jamaica Domingo RESOURCE SUPPLIYING ₱ 50,00 16.66%

AND PURCHASING
MANAGER
Lucky Paltao ₱ 50,00 16.66%

Total:₱ 300,00.00 100%

6.3 ORGANIZATIONAL STRUCTURE:

BUSINESS HEAD AND LEAD

OPERATION MANAGER
Maricel Pader

CUSTOMER RELATIONS
MANAGER

Hannah Love Braga

OVERALL OPERATION RESOURCE SUPPLIYING AND PRODUCT AND SERVICE

MANAGER PURCHASING MANAGER MANAGER

Emily De Jesus Jamaica Domingo & Lucky Paltao Editha Mique

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6.4 ROLES AND RESPONSIBILITY OF MANAGEMENT TEAM:

Maricel Pader: Business Head and Lead Operation Manager.

In charge of leading a company's operational activities by organize and coordinate
operations in ways that ensure maximum productivity; develop goals and objectives
that tend to growth and prosperity; design and implement business plans and
strategies to promote the attainment of goals; assess overall company performance
againt’s objectives; ensure that the company has the adequate and suitable
resources to complete it activities (e.g. people, material, equipment etc.)

Hannah Love Braga: Customer Relations Manager.

In charge of developing the skills in communication by build relationships with key
employees among customers; schedule regular meetings with customers to ensure
they are satisfied; study competition to find new ways to retain customers; set sales
and revenue targets and work diligently to meet them.

Emily De Jesus: Overall Operation Manager.

In charge of analyzing and improving organizational processes by make important
policy, planning, and strategy decisions; provide inspired leadership for the
organization; identify and address problems and opportunities for the company; build
alliances and partnerships with other organizations; support worker communication
with the management team.

Lucy Paltao and Jamaica Domingo: Resource Suppliying and Purchasing

Manager
In charge by design plan and implement sourcing and purchasing strategies;
maintain a database of approved suppliers; work with suppliers, manufacturers and
internal departments; search and source potential suppliers and vendors; negotiate
lower pricing; provide reports for upper management; determine and track KPls.

Editha Mique: Product and Service Manager

In charge of developing products by identifying potential products; conducting market
research; generating product requirements; determining specifications, production
timetables, pricing and time-integrated plans for product introduction; developing
marketing strategies.
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7. MARKETING PLAN
Marketing strategy for MapaSmoothie is to educate the consumers about our
high quality products and our company principles that we add here. Customers will
be reached by social media, contest, loyalty card, having sales and specials, and
free samples.

7.1 COMPETITOR ANALYSIS

COMPETOTOR BUSINESS NAME:

CHUBZ MILK TEA
“SWAK SA PANLASA, PRESYONG PANG MASA
PRODUCT PRICE

CHUBBY FLAVORS

THAI MILK TEA 16oz- P49 / 22oz- P59

WINTER MELON 16oz- P49 / 22oz- P59

OREO 16oz- P49 / 22oz- P59

CHEESY MANGO 16oz- P49 / 22oz- P59

DARK CHOCO 16oz- P49 / 22oz- P59

BLUE BERRY 16oz- P49 / 22oz- P59

BLACK FOREST 16oz- P49 / 22oz- P59

STRAWBERRY 16oz- P49 / 22oz- P59

CHOCO FUDGE 16oz- P49 / 22oz- P59

MOCHA 16oz- P49 / 22oz- P59

WHITE RABBIT 16oz- P49 / 22oz- P59

MATCHY MATCHY 16oz- P49 / 22oz- P59

SALTED CARAMEL 16oz- P49 / 22oz- P59

RED VELVET 16oz- P49 / 22oz- P59

SEXY FLAVORS

OKI-NAWA 16oz- P39 / 22oz- P49

HOKEY-TO 16oz- P39 / 22oz- P49

TAROOSH 16oz- P39 / 22oz- P49

CARAMEL SUGAR 16oz- P39 / 22oz- P49

CHOCKIE 16oz- P39 / 22oz- P49

FUSION FLAVORS

MATCHY-OREO 22oz- P55

MATCHY-CHOCO 22oz- P55

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CHOCO-OREO 22oz- P55

CHOCO-BERRY 22oz- P55

CHOCO-NAWA 22oz- P55

CHEESE CAKE SERIES

OREO 16oz- P59 / 22oz- P69

DARK CHOCO 16oz- P59 / 22oz- P69

SALTED CARAMEL 16oz- P59 / 22oz- P69

STRAWBERRY 16oz- P59 / 22oz- P69

CHOCO FUDGE 16oz- P59 / 22oz- P69

MATCHY MATCHY 16oz- P59 / 22oz- P69

RED VELVET 16oz- P59 / 22oz- P69

BLUE BERRY 16oz- P59 / 22oz- P69

FRUIT TEA’S

FOUR SEASONS 22oz – P55

WINTER MELON 22oz – P55

LYCHEE 22oz – P55

LYCHEE BERRY 22oz – P55

ADD ON’S
CREAM CHEESE= 16COMPETITOR
BLACK PEARL=10 NATA=10
BUSINESS NAME:OREO=10
EmTEA FOOD HUB
8:30 AM- 8:00 PM
“ARE ONE OF THE MOST REFRESHING DRINKS IN TOWN WITH VARIETY
OF FLAVORS TO CHOOSE”
PRODUCT PRICE
MILK TEA Small- 25 Medium-35 Large-75
CHEESE BURGER CHICKEN/BEEF P.35.00
PORK RIBS AND CHIPS P.60.00
QUARTER CHICKEN AND CHIPS P.35.00
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7.2 PROPOSED PRICES OF MAPASMOOTHIE PRODUCTS

The important factor for any company to select per unit price which overcome
its cost and some profit margin. Very important thing is that consumer can easily
afford it. So our pricing strategy will be according to market and customer
affordability. But, as our service is new for people and has many unique
characteristics so it is possible that our price can be higher, but it will be not too high.
The reason of little highness is our extra services like, home delivery services.
Our product will be price as follow:

MAPASMOOTHIE
Smoothie Product S M L
Banana Smoothie ₱ 40 ₱50 ₱60
Avocado Smoothie ₱ 40 ₱50 ₱60
Watermelon Smoothie ₱ 40 ₱50 ₱60
Mango Smoothie ₱ 50 ₱60 ₱70
Apple Smoothie ₱ 50 ₱60 ₱70
Papaya Smoothie ₱ 50 ₱60 ₱70
Special
Relax ₱ 55 ₱70 ₱85
Refresh ₱ 55 ₱70 ₱85
Enlighten ₱ 55 ₱70 ₱85
Pick Me Up ₱ 50 ₱60 ₱70
Lush ₱ 60 ₱75 ₱90
Strawberry Smoothie ₱ 60 ₱75 ₱90
Fruit and Vegetable Smoothie different flavors

Banana Carrot Smoothie ₱ 68

Pumpkin smoothie ₱ 71
Malunggay Pineapple ₱ 79 Medium size
Smoothie
Moringa Smoothie ₱ 80

We will also add ₱20-50 for home delivery based on the

area of customer.
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7.3 PROJECTED SALES:

PRODUCTS Prices Projected Number of Projected Projected
demand per days per sales per sales per year
day month month
REGULAR SMOOTHIE
Banana Smoothie ₱40-60 6 30 180 2,160
Avocado Smoothie ₱40-60 6 30 180 2,160
Watermelon ₱40-60 6 30 180 2,160
Smoothie
Mango Smoothie ₱5070 6 30 180 2,160
Apple Smoothie ₱50-70 6 30 180 2,160
Papaya Smoothie ₱50-70 6 30 180 2,160
SPECIAL
Relax ₱55-85 4 30 120 1,440
Refresh ₱55-85 4 30 120 1,440
Enlighten ₱55-85 4 30 120 1,440
Pick Me Up ₱50-70 6 30 180 2,160
Lush ₱60-90 5 30 150 1,800
Strawberry Smoothie ₱60-90 5 30 150 1,800
Fruit and Vegetable Smoothie different flavors
Banana Carrot ₱68
Smoothie 3 30 90 1,080

Pumpkin ₱71
smoothie 2 30 60 720

Malunggay ₱79
Pineapple 2 30 60 720
Smoothie
Moringa ₱80
Smoothie 2 30 60 720

TOTAL 2,190 43,280

7.4 PROMOTIONAL PLAN:

In promoting our products smoothie in public, we choose Social Media
Marketing where we will transact to customer through different platforms such as
facebook, instragram and twitter. Since, now a days ours customer are forced to stay
at home because of the pandemic and that’s a clue on consumers spending more
time through online channels. According to my research there are 80% of the
statistic rate of population are using mobile phones and has atleast one social media
account. This present day is a great opportunity to show the content of what we
published on our channels that will contribute our brand personality and help to
demonstrate our voice.
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It improves the visibility of our product and increases its recognition.

Customers will be able to learn more about our brand, that existing customers are
able to increase there interest and repeat purchase. It is an excellent strategy, that
will help out business succeed the more quality content the more opportunities to
engaged.
Contest are fun and creative ways to
expose our product to new customers. Contest
will also give our customer a chance to win gift
certificates for free smoothies or discounted
price. A contest can occur online or onsite. It
could be as simple as posting questions for the
customers to answer. To win, they just have to
write the correct answer or choose the correct
answer.
Sale
special is a great way to spark customers’
interest to keep a constant flow of customer,
especially when the special menu is available
in a certain period of time. New special items
should be on the menu for every twice a year
or every special occasion such as anniversary
of the store, valentines day, monther’s day,
father’s day and etc.

Free sample is a perfect way to draw

new customers in, expose our new product,
and spark the customers’ interest.

We also use sales promotion

as an additional strategy and we create
a “Loyalty Card” where every purchase
of the smoothie product the card will
get a Stamp, and as this loyal customer
gathered 10 stamps on the card, on the
next purchase the smoothie will be free
of charges as long as they show their
loyalty card into our existing branch.
The creation of loyalty cards will ensure
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deep and lasting relationships built with customers and enable a sense of brand
loyalty.
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7.5 FEEDBACK:
Customer’s satisfaction is the most important element of successful business
practice. There are several ways that we can do to see if we have achieved
customer’s satisfactions.
1. Survey/ comment box is a direct way to get customer’s feedback. We will ask
customer to fill out simple and short survey if they want, while waiting for the
order.
2. Profit/ losses can also be a tool to get customer’s feedback. High profit
indicates high customer’s satisfactions and low profit indicates low customer’s
satisfactions.
3. Inventory is also another way to get customer’s feedback. The numbers of
certain item being sold daily is a great indication of customer’s satisfaction.
The more the item being sold the higher customer satisfaction.

7.6 SWOT ANALYSIS:

Strength Capital Stock: We have established a strong capital base
Management Team: We have a wide experience and
knowledge about the product
Good Product: Quality over Quantity

Weaknesses Inventory system needs to be upgraded

Opportunities Are-growth: The population in an area is growing

Growth potential: We have the ability to increase production
and expand workforce
Media coverage: The use of food delivery apps and
technology

Threats Price fluctuation: Increases in prices of supplies may occur

Emerging Competitors
 P a g e | 19

7.7 ACTION PLAN:

ACTION PLAN
Objectives Strategies Task Time Resources
Frame Person Physical Financial
To be able to 1. Grow sales from Weekly Month of 1. Health By using The capital
known by new products. updates on my April Year conscious people technology amount for
people about social media 2022 such as this business
my existing 2. Improve about the 2. Passers-by phone; is Php
product in customer service. availability and whom we could through social 300,000
public. price of the attract media.
3. Product product.
differentiation 3. Bystanders

4. Pricing strategy 4. Students that

can go with their
5. Technological budget
advantage
5. Parents
6. Sustainability
6. Workers

8. OPERATING PLAN
8.1 LOCATION:
MapaSmoothie is made with fruits and vegetables that keeps your body
healthy. We would like to say, in MapaSmoothie “Every sip makes people healthy”.
Our business want to build near Divisoria High School at Santiago City. The
rental per month will be Php 20,000 which is considered reasonable. The shop will
be renovated as the design of layout according to plan. We choose this location
because no one sell smoothie. However, many Milktea Shop has built due to its
popularity.
Our company decided to take the opportunity to sell smoothie and make it
popular. Aside from Stall Business, we also have Online Selling for the people who
would like to buy our product. They can easily access by visiting our page or just call
our telephone number to order.

8.2 HOURS OF OPERATION:

We will operating 9 hours a day and 6 days a week. During these hours, we
will serve you a best smoothie.

Sunday: closed
Monday- Saturday: 9am-5pm
 P a g e | 20

8.3 FACILITY AND OPERATING EQUIPMENTS

8.3.1 PHYSICALPLANT
 P a g e | 21

8.3.2 DESIGN OF THE STORE

8.3.3 LIST OF EQUIPMENT, FURNITURE AND FIXTURES, SUPPLIES AND OTHER PRE-
OPERATIONAL MATERIALS:
Equipment Quantity Price/Unit Total
 Immersion blender 1 2,500.00 2,500.00

 Electronic juicer extractor 1 3,245.00 3,245.00

 Collapsible chopping board 1 75.00 75.00

strainer

 Ice Making Machine 1 3,757.77 3,757.77.00

 Knife set 1 199.00 199.00

 Refrigerator 1 10,000.00 10,000.00

 Undercounter refrigerator 1 4,499.00 4,499.00

 P a g e | 22

 Computer 1 23,940.00 23,940.00

 Scale 1 995.00 995.00

 Gloves 20 10.15 203.00

 Measuring cups 3 28.33 85.00

 Measuring spoons 5 31.20 156.00

Total 49,654.77
Supplies
 Straw 100pcs 73.00 73.00
Cleaning Materials
 Cups 50pcs 225.00 225.00
 Trash Bins 1 485.00 485.00
 Plastic take out bags 100pcs 100.00 100.00
 Mop 1 388.00 388.00
 Table Napkin 8pcs/1bag 80.00 80.00
 Dust Pan 1 259.61 259.61
 Plates 6 12.00 72.00
 Kitchen Sink 1 4,256.00 4,256.00
 Spoon 12pcs 98.00 98.00
 Soft Broom 2 116.00 232.00
 Bowl 5pcs 95.00 95.00
 Sponge 3 40.00 120.00
 Hand sanitizer 1L 225.00 225.00
 Towel 3 30.00 90.00
 Strawberry 4 kilograms 400.00 1,600.00
 Pail 2 122.00 244.00
 Banana 12 kilograms 116.00 1,392.00
 Dishwashing liquid 1gallon 374.00 374.00
 Mango 6 kilograms 180.00 1,080.00
 Water Dipper 1 39.75 39.75
 Watermelon 20 kilograms 200.00/4 kilos 1,000.00
6,110.36
Total
 Avocado 5 kilograms 175.00 875.00

Furniture
Papaya and Fixture 5 kilograms 60.00 300.00
Office Supplies
 Grapes Bulb 5
6 kilograms 180.00
300.00 900.00
1,800.00
 Stick Notes 3 7.00 21.00
 Table (customized)
Apple 20 3pcs 3,299.00
35.00 9,897.00
700.00
 Pen 5 5.00 25.00
 Chair (customized)
Pineapple 1012
pcs 480.00
85.00 5,760.00
850.00
 Receipt Paper 10 18.89 188.94
 Door knobs
Orange 30 2pcs 280.00
25.00 560.00
750.00
 Stamp 1 47.00 47.00
 Carrot Toilet 1
2 kilograms 6,800.00
60.00 6,800.00
120.00
 Record Book 2 100.00 200.00
 Faucet
Pumpkin 1
1 kilogram 259.00
60.00 259.00
60.00
 Calculators 2 250.00 500.00
Bathroom Mirror 1 649.00 649.00
 Malunggay 1 bigkis 35.00 35.00
 Short Bond Paper 2 rim 250.00 500.00
Door 3.152liters 4,500.00 9,000.00
 Yogurt 238.00/450ml 1,666.00
 Short Folder 10 12.00 120.00
Commercial Dishwasher 1 30,999.00 30,999.00
 Milk 10 liters 59.00 590.00
Total 1,601.94
 Honey Total 3.3 liters 1,350.00 64,824.00
1,350.00

OVERALL
TotalTOTAL: 137,095.07
14,904.00
 P a g e | 23

ITEM’S NAME PICTURE DESCRIPTION

Immersion blender
An immersion blender is a
kitchen tool used for blending
soups, sauces, and other liquids.
An immersion blender is
basically a stick with blender
blades at the end of it.

-the spruce Eats

Electronic Juicer A juicer, also known as a juice

Extractor extractor, is a tool used to extract
juice from fruits, herbs, leafy
greens and other types of
vegetables in a process called
juicing.[1] It crushes, grinds,
and/or squeezes the juice out of
the pulp.

-Wikipedia

Collapsible chopping Can be used as dish tub for

board strainer household needs and camping
clean up such as washing dishes
and and carrying iced
beverages, durable chopping
board for cutting, chopping and
slicing after folding ideal for
dishes/fruit/vegetable
/meat/seafood/ or dish rack for
utensils.

-lazada

Ice Making Machine An icemaker, ice generator, or

ice machine may refer to either a
consumer device for making ice,
found inside a home freezer; a
stand-alone appliance for making
ice, or an industrial machine for
making ice on a large scale.

-Wikipedia
 P a g e | 24

Straw A straw is used by placing one

end in one's mouth and the other
in a beverage. By employing
suction, the air pressure in one's
mouth drops causing
atmospheric pressure to force
the liquid through the straw and
into the mouth.

-wikipedia

Cups A plastic cup is a cup made out

of plastic. It is most commonly
used as a container to hold
beverages. Some are reusable
while others are intended for a
single use followed by recycling
or disposal. Some are see
through, while others are not.

-wikipedia

Knife set Larger chef’s knives are used for

cutting meat, dicing vegetables,
disjointing some cuts, slicing
herbs, and chopping nuts.

Carving knives are used for

slicing and carving dense meats.

Slicing knives are used for

cutting thinner slices of roast,
fruit and vegetables.

-kamikoto . Com

Ice tongs They are usually used for

transferring ice cubes, one at a
time, into a drink glass. They can
be made of silver, silver-plate,
stainless steel, and sometimes
brass. They can be too flimsy
to use for other food items,
unless these other items are very
small and light. Ice tongs are a
standard part of a bar tender's
kit.

-www. cooksinfo.com
 P a g e | 25

Measuring cups A measuring cup or measuring

jug is a kitchen utensil used
primarily to measure the volume
of liquid or bulk solid cooking
ingredients such as flour and
sugar, especially for volumes
from about 50 mL (2 fl oz)
upwards.

-wikipedia.

Measuring spoons Used to measure an amount of

an ingredient, either liquid or dry,
when cooking. Measuring
spoons may be made of plastic,
metal, and other materials. They
are available in many sizes,
including the teaspoon and
tablespoon.

-wikipedia.

Refrigerator The Purpose of Refrigeration.

The fundamental reason for
having a refrigerator is to keep
food cold. Cold temperatures
help food stay fresh longer. The
basic idea behind refrigeration is
to slow down the activity of
bacteria (which all food contains)
so that it takes longer for the
bacteria to spoil the food.

-home.howstuffworks.com

Under Counter Under-counter fridges are ideal

Refrigerator additions to patios to keep
beverages and salads fresh and
at hand.

-commercialfridgerental.com
 P a g e | 26

Plastic take out bags Plastic bags are used for

containing and transporting
goods such as foods, produce,
powders, ice, magazines,
chemicals, and waste. It is a
common form of packaging.

-wikipedia

Table Napkins A napkin, serviette or face

towelette is a square of cloth
used at the table for wiping the
mouth and fingers while eating. It
is usually small and folded,
sometimes in intricate designs
and shapes.

-wikipedia

Stainless kitchen Sink Stainless steel sinks are a

set favorite for many homeowners.
They’re sleek and shiny and look
classier than many other options.
Stainless steel is also known for
durability. Stainless steel sinks
won’t chip, crack, or fade.

-happy diy home . Com

Trash Bins A waste container is a container

for temporarily storing waste,
and is usually made out of metal
or plastic. Some common terms
are dustbin, garbage can, and
trash can.

-wikipedia.org
 P a g e | 27

Commercial Dishwasher Used to clean dishware and

cutlery automatically. Unlike
manual dishwashing, which
relies heavily on physical
scrubbing to remove soiling, the
mechanical dishwasher cleans
by spraying hot water, typically
between 45 and 75 °C (110 and
170 °F), at the dishes, with lower
temperatures used for delicate
items.

-wikipedia

Table Furniture for servicing

customers, consisting of a table
that divides the seller's and
buyer's space. Goods are put
onto this table for counting,
accounting, and delivering
goods.

-wikipedia

Chairs A type of tall chair, often with a

foot rest to support the feet. The
height and narrowness of bar
stools makes them suitable for
use at bars and high tables in
pubs or bars.

-wikipedia
 P a g e | 28

8.4 MONTHLY AND DAILY RATES:

NAME POSITION RATE: DAILY: MONTHLY: YEAR:

BUSINESS HEAD
Maricel Pader AND OPERATION Fixed Monthly ₱300 ₱9,300 ₱111,600
MANAGER
CUSTOMER
Hannah Braga RELATION Fixed Monthly ₱300 ₱9,300 ₱111,600
MANAGER
OVERALL
Emily De Jesus OPERATION Fixed Monthly ₱300 ₱9,300 ₱111,600
MANAGER

PRODUCT AND
Edith Mique SERVICE MANAGER Fixed Monthly ₱300 ₱9,300 ₱111,600

Jamaica Domingo RESOURCE Fixed Monthly ₱300 ₱9,300 ₱111,600

SUPPLIYING AND
PURCHASING
MANAGER
Lucky Paltao Fixed Monthly ₱300 ₱9,300 ₱111,600

TOTAL: ₱1,800 ₱55,800 ₱669,600

8.5 LICENSES, PERMITS AND REGISTRATION OF THE BUSINESS

TYPES BUSINESS
TRANSPORTAT
LICENCES PERMIT AND FESS TOTAL
ION EXPENSE
REGISTRATION

Barangay Clearance ₱ 50 ₱ 50 ₱ 100

Mayors Permit ₱ 2,000 ₱ 100 ₱ 2,100

DTI Registration ₱ 1,000 ₱ 200 ₱ 1,200

BIR Registration ₱ 500 ₱ 200 ₱ 700

Sanitary Permit ₱ 4,000 ₱ 200 ₱ 4,200

Total licenses permit and registration expense ₱ 8,300

8.6 GANTT CHART:

 P a g e | 29

ACTIVITIES MONTHS

2021 2022

May Jun. July Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. April

Planning of the
Project, research &
Putting Equity

Looking for Location

Shop design

Renovate the location

Attainment of
Equipment and
Supply

Installation of
equipment inside and
outside of the
location

Registration for
government
requirements
Training and test the
Facilities

Start of operation
 P a g e | 30

9. FINANCIAL ASPECTS
The financial aspects addresses money matters for the project. The financial
aspects concerns itself with how much the projection needs, how such financial
requirements will be raised and how soon the capital infusion in the project will be
recouped.

9.1 MAJOR ASSUMPTIONS:

The MapaSmoothie will consider the following of assumption in order to know
if the business will be profitable or not in a given specific time. The following
assumptions of the enterprise shown below;
 The company will incur net loss at its first month of operation due to the

purchase of construction materials and equipment.

 It will be able to reach its breakeven point or maybe return investment at the

first three months of operation.

 The business will be profitable in the first four months of the business

operation and succeeding months.

 Some other ingredients and materials in the making of product will be

purchase in wholesale.

 The sales of the business will be unstable due to some circumstances like

weather and others.

 The business will assume that it will be generate net income in the

succeeding months and the sales will always fluctuate.

 P a g e | 31

9.2 PRE-OPERATIONAL AND CAPITAL REQUIRMENT

PARTICULAR AMOUNT
Renovation ₱ 50,000
Equipment ₱ 49,654.77
Furniture and Fixture ₱ 64,824
Smoothie Supplies ₱ 14,904
Office Supplies ₱ 1,601.4
Cleaning materials ₱ 6,110.36
Licenses, Permit and Registration
₱ 8,300
expense
Rent Expense ₱ 20,000
Electricity and Water bill ₱ 5,000
Advertising ₱ 1,000
Salaries and Wages ₱ 55,800
Total Pre-Operational and Capital
₱ 277,194.53
requirement

.
9.3 OPERATIONAL TABLE

Useful Depreciation
Equipment Quantity Price/Unit
Life Expense
 Immersion 1 2,500.00 5 500/yr
blender

 Electronic 1 3,245.00 5 649/yr

juicer extractor

 Ice Making 1 3,757.77 5 751.4/yr

Machine

 Refrigerator 1 10,000.00 8 1,250/yr

 Undercounter 1 4,499.00 8 562.38/yr

refrigerator

 Computer 1 23,940.00 10 2,394/yr

Total 6,106.78/yr
 P a g e | 32

9.4 PROJECT COSTS

COSTING TEMPLATE
Recipe for Banana Smoothie
Yield: 5 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Milk 2 ½ cups 591.47 mL ₱ 34.90
Banana 3 cups 675 g ₱ 52
Yoghurt 3 tbsp 14.79 mL ₱ 6.66
Honey 5 tbsp 24.65 mL ₱ 11.1
Crush Ice 4 cups 946.588 mL ₱4
Total Recipe Cost ₱ 108.66

Cost Per Yield ₱ 21.73

Suggested Retail Price ₱ 100

Selling Price= Cost/1-Expected Return

= ₱ 21.73/ 1-46%

= ₱ 40.24

COSTING TEMPLATE
Recipe for Avocado Smoothie
Yield: 4 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Avocado 3 cups 675 g ₱ 62.21
Milk 2 ½ cups 591.47 mL ₱ 34.90
Yoghurt 3 tbsp 14.79 mL ₱ 6.66
Honey 4 tbsp 24.65 mL ₱ 8.4
Crush Ice 3 cups 709.764 mL ₱3
Total Recipe Cost ₱ 115.17

Cost Per Yield ₱ 28.79

Suggested Retail Price ₱ 100

Selling Price= Cost/1-Expected Return

= ₱ 28.79 / 1-40%

= ₱ 40
 P a g e | 33

COSTING TEMPLATE
Recipe for Watermelon Smoothie
Yield: 2 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Watermelon 2 cups 450 g ₱ 15.2
Milk 1 cups 237 mL ₱ 24.17
Yoghurt 1 tbsp 4.93 mL ₱ 2.22
Honey 2 tbsp 9.86 mL ₱ 4.2
Crush Ice 1 cups 236.588 mL ₱1
Total Recipe Cost ₱ 46.79

Cost Per Yield ₱ 23.40

Suggested Retail Price ₱ 100

Selling Price= Cost/1-Expected Return

= ₱ 23.40/ 1-41%

= ₱ 39.66

COSTING TEMPLATE
Recipe for Mango Smoothie
Yield: 4 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Milk 2 ½ cups 591.47 mL ₱ 34.90
Mango 4 cups 900 g ₱ 80.64
Yoghurt 2 tbsp 14.79 mL ₱ 4.44
Honey 4 tbsp 24.65 mL ₱ 8.4
Crush Ice 3 cups 709.764 mL ₱3
Total Recipe Cost ₱ 139.78

Cost Per Yield ₱ 34.95

Suggested Retail Price ₱ 100

Selling Price= Cost/1-Expected Return

= ₱ 34.95/ 1-30%

= ₱ 49.93
 P a g e | 34

COSTING TEMPLATE
Recipe for Apple Smoothie
Yield: 4 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Apple 3 cups 675 g ₱ 69.9
Milk 2 ½ cups 591.47 mL ₱ 34.90
Yoghurt 2 tsp 14.79 mL ₱ 4.44
Honey 4 tsp 24.65 mL ₱ 8.4
Crush Ice 3cups 709.764 mL ₱3
Total Recipe Cost ₱ 120.64

Cost Per Yield ₱ 30.16

Suggested Retail Price ₱ 100

Selling Price= Cost/1-Expected Return

= ₱ 30.16/ 1-40%

= ₱ 50.27

COSTING TEMPLATE
Recipe for Papaya Smoothie
Yield: 5 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Papaya 3 cups 675 g ₱ 20.13
Milk 2 ½ cup 591.47 mL ₱ 34.90
Yoghurt 3 tsp 14.79 mL ₱ 6.66
Honey 5 tsp 24.65 mL ₱ 11.1
Crush Ice 4 cups 946.352 mL ₱4
Tot al Recipe Cost ₱ 76.79

Cost Per Yield ₱ 15.36

Suggested Retail Price ₱ 100

Selling Price= Cost/1-Expected Return

= ₱ 15.36 / 1-69%

= ₱ 49.55
 P a g e | 35

COSTING TEMPLATE
Recipe for Relax
Yield: 2 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Mango 1 cup 225 g ₱ 20.25
Pineapple ¾ cup 170 g ₱ 7.23
Milk 1 cup 236.588 mL ₱ 15
Plain Yoghurt ½ cup 115 g ₱ 18.98
Honey 2 tsp 9.86 mL ₱ 4.02
Crushed Ice 1 cup 236.588 mL ₱1
Total Recipe Cost ₱ 66.48

Cost Per Yield ₱ 33.24

Suggested Retail Price ₱ 150

Selling Price= Cost/1-Expected Return

= ₱ 33.24 / 1-40%

= ₱ 55.40
COSTING TEMPLATE
Recipe for Refresh
Yield: 2 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Banana 1/3 cup 75 g ₱ 8.7
Avocado ½ cup 115 g ₱ 10.06
Pineapple 1 cup 225 g ₱ 19.13
Milk ½ cup 118.294 mL ₱ 15
Plain Yoghurt ½ cup 115 g ₱ 18.98
Honey 2 tsp 9.86 mL ₱ 2.0
Crushed Ice 2 cups 473.176 mL ₱1
Total Recipe Cost ₱ 74.87

Cost Per Yield ₱ 37.44

Suggested Retail Price ₱ 150

Selling Price= Cost/1-Expected Return

= ₱ 37.44 / 1-40%

= ₱ 55
 P a g e | 36

COSTING TEMPLATE
Recipe for Enlighten
Yield: 2 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Apple ½ cup 115 g ₱ 4.025
Watermelon ½ cup 115 g ₱ 5.75
Grape ¼ cup 55 g ₱ 16.5
Milk 1 cup 236.588 mL ₱ 15
Plain Yoghurt ½ cup 115 g ₱ 18.98
Honey 2 tsp 9.86 mL ₱ 4.02
Crush Ice 1 cup 236.588 mL ₱1
Total Recipe Cost ₱ 65.28

Cost Per Yield ₱ 32.64

Suggested Retail Price ₱ 150

Selling Price= Cost/1-Expected Return

= ₱ 32.65/ 1-40%

= ₱ 54.42

COSTING TEMPLATE
Recipe for Pick Me Up
Yield: 2 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Orange 2/3 cup 150 g ₱ 3.75
Banana 7/8 cup 195 g ₱ 11.31
Milk 1 cup 236.558 mL ₱ 15
Plain Yoghurt ½ cup 115 g ₱ 18.98
Honey 2 tsp 9.86 mL ₱ 4.02
Crush Ice 1 cup 236.588 mL ₱1
Total Recipe Cost ₱ 54.06

Cost Per Yield ₱ 27.03

Suggested Retail Price ₱ 15 0

Selling Price= Cost/1-Expected Return

= ₱27.03 / 1-46%

= ₱ 50
 P a g e | 37

COSTING TEMPLATE
Recipe for Lush
Yield: 3 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Strawberries 1 cup 225 g ₱ 45
Mango ½ cup 115 g ₱ 10.35
Pineapple ½ cup 115 g ₱ 9.78
Milk 1 ½ cups 354.882 mL ₱ 22.54
Plain Yoghurt 2/3 cup 150 g ₱ 24.75
Honey 3 tsp 14.79 mL ₱ 6.03
Crush Ice 2 cup 236.588 mL ₱2
Total Recipe Cost ₱ 120.45

Cost Per Yield ₱ 40.15

Suggested Retail Price ₱ 150

Selling Price= Cost/1-Expected Return

= ₱40.15 / 1-33%

= ₱ 59.93
COSTING TEMPLATE
Recipe for Strawberry Smoothie
Yield: 5 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Milk 1 ½ cups 432 g ₱ 27.43
Strawberry 3 cups 675 g ₱ 146.4
Strawberry Jam 1/3 cup 113.33 g ₱ 36.12
Crush Ice 4 cups 946.352 mL ₱3
Total Recipe Cost ₱ 212.95

Cost Per Yield ₱ 42.59

Suggested Retail Price ₱ 150

Selling Price= Cost/1-Expected Return

= ₱42.59/1-29%

= ₱ 59.99
 P a g e | 38

COSTING TEMPLATE
Recipe for Banana Carrot Smoothie
Yield: 1 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Banana ½ cup 115 g ₱ 13.34
Cucumber 1/3 cup 75 g ₱ 5.25
Grapes 1/8 cup 30 g ₱9
Carrot 1/3 cup 75 g ₱ 4.5
Milk ½ cup 118.294 mL ₱ 7.5
Plain Yoghurt 1/3 cup 75 g ₱ 12.375
Honey 1 tsp 4.93 mL ₱ 2.01
Crush Ice ½ cup 188.294 mL ₱ 0.50
Total Recipe Cost ₱ 54.48

Cost Per Yield ₱ 54.48

Suggested Retail Price ₱ 150

Selling Price= Cost/1-Expected Return

= ₱ 54.48 / 1-20%

= ₱ 68.10
COSTING TEMPLATE
Recipe for Pumpkin Smoothie
Yield: 1 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Pumpkin ½ cup 115 g ₱ 6.9
Banana ½ cup 115 g ₱ 13.34
Milk ½ cup 118.294 mL ₱ 7.5
Plain Yoghurt 1/3 cup 75 g ₱ 12.375
Honey 1 tbsp 4.93 mL ₱ 2.01
Crush Ice ½ cup 188.294 mL ₱ 0.50
Total Recipe Cost ₱ 42.72

Cost Per Yield ₱ 42.72

Suggested Retail Price ₱ 150

Selling Price= Cost/1-Expected Return

= ₱ 42.72/ 1-40%

= ₱ 71.20
 P a g e | 39

COSTING TEMPLATE
Recipe for Malunggay Pineapple Smoothie
Yield: 1 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Malunggay leaves 1/8 cup 30 g ₱ 1.05
Pineapple 1 cup 225 g ₱ 19.13
Banana ½ cup 155 g ₱ 13.34
Milk ½ cup 118.294 mL ₱ 7.5
Plain Yoghurt 1/3 cup 75 g ₱ 12.375
Honey 1 tsp 4.93 mL ₱ 2.01
Crush Ice ½ cup 118.294 mL ₱ 0.50
Total Recipe Cost ₱ 55.91
Cost Per Yield ₱ 55.91
Suggested Retail Price ₱ 150

Selling Price= Cost/1-Expected Return

= ₱ 55.91/ 1-30%

= ₱ 79.87

COSTING TEMPLATE
Recipe for Moringa Smoothie
Yield: 1 serving
Equivalent Measure
Ingredients Quantity Peso cost
(per ml/g)
Malunggay leaves ¼ cup 55 g ₱1.193
Banana ½ cup 115 g ₱ 13.34
Pineapple ¼ cup 55 g ₱ 4.68
Mango 3/8 cup 85 g ₱ 15.3
Spinach leaves 1/8 cup 30 g ₱5
Milk 1 cup 236.588 mL ₱ 15
Plain Yoghurt 1/3 cup 75 g ₱ 12.375
Honey 1 tsp 4.93 mL ₱ 2.01
Crush Ice ½ cup 118.294 mL ₱ 0.50
Total Recipe Cost ₱ 69.398
Cost Per Yield ₱ 69.398
Suggested Retail Price ₱ 150

Selling Price= Cost/1-Expected Return

= ₱69.40 / 1-14%

= ₱ 80.70
 P a g e | 40

CRITICAL RISK FACTORS

Risks are danger if we ignore them, but it can be blessing of God if take them like
challenge and plan it before time. So here we will look the risks which we can face is
like global disease, energy crisis, storage, fruits damage, and quality of fruits.

Strong Competitors
Popularity of milktea today become our strong competitors in selling beverages.
However, our business take this as challenge to give a best beverages drink to our
customers and make it popular.

Global Disease
With the global pandemic outbreak of Covid-19, this may directly affects our
business because of the widespread of the virus. This is inherent for us and we
cannot do anything to reduce this problem.

Energy Crisis
No doubt we need energy for our store or shop but it is not a big job for us because
we are not manufacturing concern. So for little energy crisis we will arrange
generator for our business use.

Storage Issues, Fruits Damage, and Quality of Fruits

Storage issues of fruits is a big issue of this business. The remaining fruits which are
not sold are one of the major issue. It will be just waste of money and nothing, even
to maintain quality we are not able to store them for a long time, because our
customer will not like them. So we have an alternative plan that we will start a new
products.
Same with quality, first we will try our very best that we get quality fruit. So we will
contract with supplier on the behalf of quality, but there is a chance that we get low
quality fruits, and then we will send it to “Dry Fruits” with our brand name.
 P a g e | 41

APPENDIXES

THIS TYPE OF LEGAL STRUCTURE OR AGREEMENT IS PARTN ERSHIP.

PARTNERSHIP AGREEMENT

THIS PARTNERSHIP AGREEMENT is made and entered on 25th day of APRIL,

2022 by and between Pader, M., Braga H., De Jesus E., Mique E., Domingo J.,
Paltao L., (Hereafter collectively referres to as “Partners”)

1. NAME AND BUSINESS. The parties hereto hereby from a Partnership under the
name and style of Pader, M., Braga H., De Jesus E., Mique E., Domingo J.,
Paltao L., (hereafter to as “The Partnership”) to own a property, and thereafter to
manage, operate, and do all other lawful things as further business of the partnership
and as may be necessary, or convenient to carry on the Partnership, business
provided herein.

2. TERM. The partnership shall begin on APRIL 25, 2022 and shall continue until
terminated as herein provided.

3. CAPITAL. The capital of the partnership shall be contributed in cash by the

partners as follows: A separate capital account shall be maintained for each partner.
Neither partner shall withdraw any part of his capital account. Upon the demand of
either partner, the capital accounts of the partners shall be maintained at all times in
the partners share in the profits and losses of the partnership.

PARTNER’S NAME AMOUNT/ PRICE OF PERCENTAGE

SHARE PER PARTNER

Parder, Maricel ₱50,000 16.66%

Braga, Hannah Love ₱50,000 16.66%
De Jesus, Emily ₱50,000 16.66%
Mique, Editha ₱50,000 16.66%
Domingo, Jamaica ₱50,000 16.66%
Paltao, Lucky ₱50,000 16.66%
TOTAL ₱300,000 100%

4. PROFIT AND LOSS. The net profits of the partnership shall be divided equally
between the partners and the net losses shall be bone equally by them. A separate
 P a g e | 42

income account shall be maintained for each partner. Partnership profits and losses
shall be charged or credited to the separate income account of each partner. If
partner has no credit balance in his income account, losses shall be charged to his
capital account.
5. SALARIES AND DRAWINGS. Neither partner shall receive any salary for
services rendered to the partnership. Each partner may, from time to time, withdraw
the credit balance in his income account.

6. INTEREST. No interest shall be paid on the initial contributions to the capital of

the partnership or on any subsequent contribution of capital.

7. MANAGEMENT DUTIES AND RESTRICTIONS. The partners shall have equal

rights in the management of the partnership business, and each partner shall devote
his entire time to the conduct of the business. Without the consent of other partner
neither partner shall on behalf of the partnership borrow or lend money, or make,
deliver, or accept any commercial paper, or execute any mortgage, security
agreement, bond, or lease, or purchase or contract to purchase, or sell or contact to
sell any property for or of the partnership other than the type of property bought and
sold in the regular course of its business.

8. BANKING. All funds of the partnership shall be deposited in its name in such
checking account or accounts as shall be designated by the partners. All withdrawals
are to be made upon checks signed by either partner.

9. BOOKS. The partnership books shall be maintained at the principal office of the
partnership, and each partner shall at all times have access thereto. The books shall
kept on a fiscal year basis, commencing APRIL 9, 2022 and ending APRIL 24, 2022,
and shall be closed and balanced at the end of each fiscal year. An audit shall be
made as of the closing date.

10. VOLUNTARY TERMINATION. The partnership may be dissolved at any time by

agreement of the partners, in which event the partners shall proceed with reasonable
promptness to liquidate the business of the partnership. The partnership name shall
be sold with other asset of the business. The asset of the partnership business shall
be used and distributed in the following order: (a) to pay or provide for the payment
of all partnership liabilities and liquidating expenses and obligations; (b) to equalize
the income accounts of the partners; (c) to discharge the balance of the income
accounts of the partners; (d) to equalize the capital accounts of the partners, and (e)
to discharge the balance of the capital accounts of the partners.
 P a g e | 43

11. DEATH. Upon the death of either partner, the surviving partners shall have the
right either to purchase the interest of the decedent in the partnership or to terminate
and liquidate the partnership business. If the surviving partner elects to purchase the
decedent’s interest, he shall serve notice in writing of such election, within three
months after the death of the decedent, upon the executor or administrator of the
decedent, or, if at the time of such election no legal representative has been
appointed, upon any one of the known legal heirs of the last-known address of such
heir. (a) if the surviving partner elects to purchase the interest of the decendent in
the partnership, the purchase price shall be equal to the decendent’s capital account
as at the date of his death plus the decendent’s income account as at the end of
fiscal year, increased by his share of partnership profits or decreased by withdrawals
charged to his income account during such period. No allowance shall be made from
goodwill, trade name, patents, or other intangible assets, except as those assets
have been reflected on the partnership books immediately prior to the decedent’s
death; but the survivor shall nevertheless be entitled to use he trade name of the
partnership. (b) Except as herein otherwise sated, the procedure as to liquidation
and distribution of the asset of the partnership business shall be the same as stated
in paragraph 10 with reference to voluntary termination.

12. ARBITRATION. Any controversy or claim arising out of relating to this

Agreement, or the breach hereof, shall be settled by arbitration in accordance with
the rules, the obtaining, of the Philippine Arbitration Association, and judgment upon
the award rendered may be entered in any court having jurisdiction thereof.

IN WITNESS WHEREOF, the parties have to set their hands and seal the date and
place first above mentioned

DATE: APRIL 25, 2022

Pader, Maricel Paltao, Lucky

SIGNATURE SIGNATURE

Braga, Hannah Love Mique, Editha

SIGNATURE SIGNATURE

De Jesus, Emily Domingo, Jamaica

SIGNATURE SIGNATURE