Senior High School

Business Enterprise Simulation

Quarter 3 - Module 7:
Operations Plan

Writer:
ELSA A. LAQUINDANUM
Master Teacher-I San Isidro HS
Bacolor South
Editors:
JANE P. VALENCIA, EdD – Math/ABM Supervisor
CHAIRMAN
SHEILA MARIE ANN M. GALURA – Teacher II
SHARINETTE R. CORONEL – Teacher II
 What I Need to Know

This module was designed and written with you in mind. It is here to help
you master the crafting of Enterprise Business Plan. The scope of this module
permits it to be used in many different learning situations. The language used
recognizes the diverse vocabulary level of students. The lessons are arranged to
follow the standard sequence of the course. But the order in which you read them
can be changed to correspond with the textbook you are now using.

This module titled “Operations Plan” is composed of one lesson with sub-topics,
namely:
 Lesson 1 – Operation Plan
o Product or Service Description
o Supply-Partner Description
o Cost of product or Service

After going through this module, you are expected to:

 Design an operating plan to ensure that the inputs and processes required
to deliver the product or service are identified
 design an operating plan to estimate the costs needed for production;
 What I
Know

Multiple Choice. Encircle the letter of the correct answer.

1. An _______________ can be defined as a plan prepared by a component of an
organization that clearly defines actions it will take to support the strategic
objectives and plans of upper management.
A. Operational plan
B. Financial plan
C. Management plan
D. Marketing plan
2. An operational plan can be subdivided into _________ categories.
A. four
B. three
C. two
D. five
3. The __________________________ involves the design of the good and/or
service and its quality standards.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
4. The ________________________________ includes the process, supply chain and
inventory management tasks for the owner-proprietor and operations teams.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
5. The cost of a product or service include expenses for the following; rental of
shop or outlet, renovation or construction of facilities, salaries and wages,
utilities expense, etc.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
6. An operational plan can be defined as a plan prepared by a component of an
organization that clearly defines actions it will take to support the strategic
objectives and plans of __________________ management.
A. Upper
B. Lower
C. Middle
D. Lower-middle
7. A/an ________________________ can be subdivided into two categories.
A. Management plan
B. Financial plan
C. Operational plan
D. Marketing plan
8. The product/service description involves the design of the good and/or
service and its ________________ standards.
A. Quantity
B. Below quality
C. Quality
D. Above-quality
9. The ________________________________ includes the process, supply chain and
inventory management tasks for the owner-proprietor and operations teams.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
10.The cost of a product or service include expenses for the following; rental of
shop, renovation or construction of facilities, salaries and wages, utilities
etc.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
11.The ______ to an operations plan is having a clear objective and goal
everyone is focused on completing goals and objectives.
A. Key
B. Not Crucial
C. Least Vital
D. Unimportant
12.It explains how you intend to complete your strategic objective. In order to
create an efficient operational objective, a business owner must think
______________:
A. Globe
B. Smart
C. Sun
D. Talk & text
13.After you create your objectives, you have to think strategically on how
you're going to meet them. Resources you should think about include the
following, EXCEPT:
A. Suppliers 
B. Equipment & Technology 
C. Cost 
D. Customers
14.Operating process includes, EXCEPT:
A. Location 
B. Work hours 
C. Personnel 
D. Timeline
15.Creating a timeline with milestones is ________________ for new business to
keep everyone focused and to track for efficiency. If milestones aren’t being
met, it's time to re-evaluate your production process or consider new hires.
A. Not Relevant
B. Not Crucial
C. Least Vital
D. Important

Hooray! You have completed the Pre-

Assessment Test. Now, let us get
ready for the activities as we review
your previous lessons.
Lesson Enterprise Business Plan:
1 Operations Plan

As you proceed to this module, you will understand the fifth section of
enterprise business plan. Do you see yourself in the middle of the operation
of your own dream business? If given such opportunity to do so, how are you
going to accomplish it?
An operational plan is a plan prepared by a component of an
organization that clearly defines actions it will take to support the strategic
objectives and plans of upper management.

Let us recall and freshen up your

What’s In memory by computing the projected
sales volume and value of your
products and services. Grab a pen and
let’s begin!

Let us recall back and freshen up your cranium by computing the projected sales
volume and value of your products and services. Row 1 was done as your guide.
PROJECTED SALES VOLUME & VALUE
Projected Daily Revenue Projected Monthly Revenue
Types of Costing Volume Volume
Product/s Daily (C x PVD) Monthly (DR x 30)
(PVD x 30)

ID Lace C- 50.00 10 C- 500.00 300 C- 15,000.00

M- 50.00 SP- 1,000.00 SP- 30,000.00
SP- 100.00
 Notes to the Teacher
The teacher must consider the prerequisite skills needed in the
development of this competency including the schema or background
knowledge which may reinforce learning. This module will help the learners
bridge the gap of learning to attain mastery of the lesson in its spiral

As a facilitator you are expected to orient the learners on how to use

this module. You also need to keep track of the learner’s progress while
allowing them to manage their own learning. Furthermore, you are expected
encourage and assist the learners as they do the tasks included in the
module.

Have you ever wondered what a

planner does? Let’s try to elevate your
operational skills by doing the activity
What’s New below. Grab a pen and let’s begin!

RAISE YOUR LEVEL OF OPERATIONAL SKILLS

The letters of the words below are jumbled. Figure out what the word
is and write the word on the blank line provided.
1. CIFCIPES SPECIFIC
2. LYEMIT _______________________________
3. EUS-ELSING _______________________________
4. TIONOCAL _______________________________
5. ELNNOSREP _______________________________
CLUES:
1. Be clear on what you want employees to achieve.
2. Provide a deadline so everyone has a date they are working towards.
3. Plans address only the current period or a specific problem an employee’s
voluntary decision to leave the organization.
4. Where are employees working.
5. Who is in charge of making sure department tasks are completed?
 What is It

Were you surprised that building a business needs many hours of planning the
details of the business? Not just hours of planning and thinking, but working on a
timetable to reach goals and objectives in the right time. The operations section of
your business plan is where you explain – in detail – your company's objectives,
goals, procedures which answers the 5W and 1H.

GOALS AND OBJECTIVES

The key to an operations plan is having a clear objective and goal everyone is
focused on completing. It explains how you intend to complete your strategic
objective. In order to create an efficient operational objective, think SMART:
PRODUCTION PROCESS
After you create your objectives, you have to think strategically on
how you're going to meet them. Resources you should think about include
the following:
 Suppliers – do you have a supplier to help you produce your product?
 Equipment & Technology – does each department have the necessary
equipment, technology and software to meet objectives such as:
o Technology team: app developing software
o Marketing team: software licenses for website analytical tools
o Sales team: headsets, phone systems or virtual phone system
technology
 Cost – what is the budget for each department?
OPERATING PROCESS INCLUDE:
 Location – where are employees working? Will you need additional facilities?
 Work hours – will employees have a set schedule or flexible work schedule?
 Personnel – who is in charge of making sure department tasks are
completed?
TIMELINE
Creating a timeline with milestones is important for new business to
keep everyone focused and to track for efficiency. If milestones aren’t being
met, it's time to re-evaluate your production process or consider new hires.

Below are common milestones new businesses should plan for.


 Hiring  Market Milestones
 Production Milestones  Financial Milestones
In startups, it's common that financial milestones are calculated for 12 months.
Operational plans can be subdivided into two categories:
o Single-use plans address only the current period or a specific problem
such as a plan to cut costs during the next year.
o Ongoing plans carry forward to future periods and are changed as
necessary such as a long-term plan to retain workers instead of layoffs

What’s More Hey buddy! More activities are

waiting for you. It’s okay to take
a break, but only for a while.
Then go back to learning. Ready?

Let us study the sample Operational Plans section of a standard business plan
to help you craft your own business plan. Analyze carefully those ideas that
can be interchange with your own ideas of the dream business venture you
have in mind.

OPERATIONAL PLANS

Independent Activity 1: Crafting of the Operational Objectives

Strategic Operational Objective - To sell K-pop bits and pieces all over the
municipality of Bacolor in Pampanga
Technological Operational Objective - __________________________________________
___________________________________________________________________________
Marketing Operational Objective - _____________________________________________
___________________________________________________________________________
Sales Operational Objective - __________________________________________________
___________________________________________________________________________
Personnel Operational Objective - _______________________________________________
___________________________________________________________________________

Independent Activity 2: Crafting of the Production Process

Product or Service Description
The products the business owner wants to offer to the target markets
are _________________________________________________________.
 ____________________ ranges from ______________, ___________________,
___________________ and ______________________. All comes with
__________________ but very open for _______________________________.

Supplier – Partner Description

The business owner will go to ________________ and ______________ to scout for
_______________________ needed in the business venture. She will form
_____________________ to _______________ who can meet her business/professional
expectations like in ________________ and _________________.

Equipment/Technology Description
The business owner will be _________________ with _________________ to
_________________________ and promote the business venture. She will be
_____________________for works such as _______________________________________.

Cost of Product or Service

The business owner will add a __________________ of ranging from
__________________ and the _________________ of each item, bearing in
computations the _________________ incurred in the acquisition of the items to
be sold.

Independent Activity 3: Crafting of the OPERATING PROCESS

Location
The store location will be situated
_________________________________________.
Working Hours
The store will be operating for
_____________________________________________.
Personnel
It is _________ owned and managed by its owner who has
__________________ in _____________________, as the part of
__________________________ will be tasked to staff she will be training and
hiring. The company intends to hire _____________________ and
_________________________ to handle customer service and day to day
operations.
 Let us now check what you have
What I
learned from this module by
answering the questions below. Are
Have Learned
you ready? Grab a pen and let’s begin!

1. What is an Operational Plan?

_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________.
2. What is a product/service description?
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________.
3. What a supplier-partner description?
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________.
4. What does cost of a product/service include?
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________.
 What I Can Do

With all the many information you have learned and acquired in this module,
let us make an evaluation on how important the lesson will be for your future.
Answer concisely what is being asked.
1. Why do you think you need to sit down and plan the details of your dream
business? And how planning will help the business?
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
2. Considering your answer to number one, how will you apply these in your
dream venture in the future?
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________

Think of what all of these

concepts can do to your life.
How would they help you?
 Assessment

Multiple Choice. Encircle the letter of the correct answer.

1. A/An _______________ can be defined as a plan prepared by a component of
an organization that clearly defines actions it will take to support the
strategic objectives and plans of upper management.
A. Operational plan
B. Financial plan
C. Management plan
D. Marketing plan
2. An operational plan can be subdivided into _________ categories.
A. four
B. three
C. two
D. five
3. The __________________________ involves the design of the good and/or
service and its quality standards.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
4. The ________________________________ includes the process, supply chain and
inventory management tasks for the owner-proprietor and operations teams.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
5. The cost of a product or service include expenses for the following; rental of
shop or outlet, renovation or construction of facilities, salaries and wages,
utilities expense, etc.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
6. An operational plan can be defined as a plan prepared by a component of an
organization that clearly defines actions it will take to support the strategic
objectives and plans of __________________ management.
A. Upper
B. Lower
C. Middle
D. Lower-middle
7. A/an ________________________ can be subdivided into two categories.
A. Management plan
B. Financial plan
C. Operational plan
D. Marketing plan
8. The product/service description involves the design of the good and/or
service and its ________________ standards.
A. Quantity
B. Below quality
C. Quality
D. Above-quality
9. The ________________________________ includes the process, supply chain and
inventory management tasks for the owner-proprietor and operations teams.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
10.The cost of a product or service include expenses for the following; rental of
shop or outlet, renovation or construction of facilities, salaries and wages,
utilities expense, etc.
A. Target market description
B. Cost description
C. Product/service description
D. Supplier-partner description
11.The ______ to an operations plan is having a clear objective and goal
everyone is focused on completing goals and objectives.
A. Key
B. Not Crucial
C. Least Vital
D. Unimportant
12.It explains how you intend to complete your strategic objective. In order to
create an efficient operational objective, think ______________:
A. Globe
B. Smart
C. Sun
D. Talk & text
13.After you create your objectives, you have to think strategically on how
you're going to meet them. Resources you should think about include the
following, EXCEPT:
A. Suppliers 
B. Equipment & Technology 
C. Cost 
D. Customers
14.Operating process includes, EXCEPT:
A. Location 
B. Work hours 
C. Personnel 
D. Timeline
15.Creating a timeline with milestones is ________________ for new business to
keep everyone focused and to track for efficiency. If milestones aren’t being
met, it's time to re-evaluate your production process or consider new hires.
A. Not Relevant
B. Not Crucial
C. Least Vital
D. Important
 Additional
Oh! There’s another activity
left! Come on! Let’s finish it!
Activities
Grab your pen and let’s begin!

Kindly fill out on the comments/status section of the table the status of your
enterprise business plan
SIMULATION ACTIVITY 6:

ENTERPRISE BUSINESS PLAN: OPERATIONS PLAN

Indicator Researching Preparing First draft Editing Final

on how to on how formulatio of the draft
formulate it to craft n first already
it draft

Operational Objectives 
Strategic Objective

Technological operational
objective

Marketing operational
objective

Sales operational objective

Personnel operational
objective

Production Process

Product/Service
Description

Supplier-Partner
Description

Equipment/Technology
Description

Cost Description

Operating Process

Location

Work Hours

Personnel
 Answer Key

What I Know/Pre-Assessment
1.
2. A 7. A 12.A
3. C 8. C 13.B
4. C 9. C 14.D
5. D 10.D 15.D
6. B 11.B 16.D
What’s In: Own Products – Projected Sales Volume
Projected Daily Revenue Projected Monthly
Types of Costing Volume Volume Revenue
Product/s Daily (C x PVD) Monthly
(PVD x 30) (DR x 30)
ID Lace C- 50.00 5 C- 250.00 150 C- 7,500.00
M- 50.00 SP- 500.00 SP- 15,000.00
SP- 100.00
Pins C- 20.00 5 C- 100.00 150 C- 3,000.00
M- 30.00 SP- 250.00 SP- 7,500.00
SP- 50.00
Posters C- 30.00 5 C- 150.00 150 C- 4,500.00
M- 40.00 SP- 350.00 SP- 10,500.00
SP- 70.00
Stickers C- 20.00 5 C- 100.00 150 C- 3,000.00
M- 20.00 SP- 200.00 SP- 6,000.00
SP- 40.00
Total 20 C- 600.00 600 C- 18,000.00
SP- 1300.00 SP- 39,000.00
What’s New:
1. Specify
2. Timely
3. Single-use
4. Location
5. Personnel
What’s More: Sample Answer

OPERATIONAL PLANS
Strategic Operational Objective - To sell K-pop bits and pieces all over the
municipality of Bacolor in Pampanga
Technological Operational Objective - To create a mobile app by January 2021 to
offer a better online selling experience.
Marketing Operational Objective - To increase website visitors by 50% by January
2021 by advertising on radio, top local food websites, and print ads
Sales Operational Objective - To increase sales by 20%, by targeting gurl students
of the biggest university in Bacolor, Pampanga.
Personnel Operational Objective - To hire 2nd cashier and sales clerk by January
2021 to keep paced with the projected 20% increase in sales.

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PRODUCTION PROCESS

Product or Service Description

The products the business owner wants to offer to the target markets are the
trends in K-Pop collectibles or bits and pieces. K-Pop collectibles ranges from K-Pop
ID lace, K-Pop pins, K-Pop stickers and K-Pop posters. All four (4) products comes
with readymade designs but very open for customized designs and various sizes.
Supplier – Partner Description
The business owner shall go to Divisoria, Greenhills and Baclaran to scout for
wholesalers of the items needed in the business venture. She will form alliances to
wholesalers who can meet her business/professional expectations like in ordering
online and delivery.
Equipment/Technology Description
The business owner will be collaborating with her IT brother to create a
website or facebook page to promote the business venture. She will be collaboring
for works such as personalized/customized designs.
Cost of Product or Service
The business owner will add a marked up of ranging from 20% to 30% from
the gross price of each item, bearing in computations the overhead cost incurred in
the acquisition of the items to be sold.
OPERATING PROCESS
Location
The store location will be situated at Elsapem’s garage (fronting Richmond
Homes Main gate) in Magliman, Bacolor, Pampanga.
Working Hours
The store will be operating for 10 hours starting 9:00 in the morning until
7:00 in the evening, while the online aspect shall be operating 24/7.
Personnel
It is solely owned and managed by its owner who has extensive experience in
finance and administration, as the part of sales, management and marketing will be
tasked to staff she will be training and hiring. The company intends to hire one full-
time cashier and one full-time sales clerk to handle customer service and day to day
operations.

20
What I Can Do: Own words and ideas
Assessment
1. A 6. A 11.A
2. C 7. C 12.B
3. C 8. C 13.D
4. D 9. D 14.D
5. B 10.B 15.D
Additional Activities.
Indicator Researching Preparing First draft Editing Final
on how to on how formulation of the draft
formulate it to craft first already
it draft

Operational Objectives 

Strategic Objective 

Technological 
operational objective

Marketing operational 
objective

Sales operational 
objective

Personnel operational 
objective

Production Process 

Product/Service 
Description

Supplier-Partner 
Description

Equipment/Technology 
Description

Cost Description 

Operating Process 

Location 

Work Hours 

Personnel 

21
References

Entreprenuer. (2014).How to excite readers with your business plan's

product section. (yes, seriously.) Retrieved from:
https://www.entrepreneur.com/article/239410
Garalde-Orjalo, V., & Pefianco, E. C. (2017). Business Enterprise Simulation:
Business Incubation and ABM Integration (1st edition.). The Phoenix
Publishing House Inc.
Grasshopper Academy. (n.d.). Operations plan. Retrieved from:
https://grasshopper.com/academy/developing-a-business-plan/oper
ations-plan/
Study.com. (n.d.). What Are operational plans for a business? - definition,
types & examples. Retrieved from:
https://study.com/academy/lesson/what-are-operational-plans-for-
a-business-definition-types-examples.html

Development Team of the Module

Writer: ELSA A. LAQUINDANUM – MT-I San Isidro HS, Bacolor South

Editor: JANE P. VALENCIA, EdD – EPS – Mathematics
Reviewer: JANE P. VALENCIA, EdD – EPS – Mathematics
SHEILA MARIE ANN M. GALURA – T-II San Isidro HS, Bacolor South
SHARINETTE R. CORONEL – T-II FNAS, Florida Blanca
Illustrator: ELSA A. LAQUINDANUM – MT-I San Isidro HS, Bacolor South
Layout Artist: ELSA A. LAQUINDANUM – MT-I San Isidro HS, Bacolor South
SHEILA MARIE ANN M. GALURA – T-II San Isidro HS, Bacolor South
SHARINETTE R. CORONEL – T-II FNAS, Florida Blanca
Language Reviewer:

Management Team

ZENIA G. MOSTOLES, EdD, CESO V, Schools Division Superintendent

LEONARDO C. CANLAS, EdD, CESE. Asst. Schools Division Superintendent
ROWENA T. QUIAMBAO, CESE, Asst. Schools Division Superintendent
CELIA R. LACNALALE, PhD, CID Chief
JANE P. VALENCIA, EdD, Education Program Supervisor, Mathematics
JUNE E. CUNANAN, Education Program Supervisor/ Language Editor
RUBY M. JIMENEZ, PhD., Education Program Supervisor, LRMDS

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