I.

EXECUTIVE SUMMARY

Gracias Chicharon is one of the best snacks. It is a crunchy snack because

this snack is made up in a shrimp flavor in which tastes so good and addictive. This

business plan intends to offer high quality product, to earn much profit and most

specially to satisfy the consumers needs and wants.

Gracias Chicharon is an easy business that the entrepreneurs choose to earn

more profit and to provide the consumers a good delicious product or snack. Gracias

Chicharon is well known and well-loved Filipino snacks especially when they will dip

the chicharon in condiments such as spicy vinegar. The entrepreneurs choose a good

location that there are many people will buy and patronize the product.
 ll. Business Background

A. Name of the Enterprise

The entrepreneurs come up with the name COSMYROLLAS DELICIOUS

COMPANY (Gracias Chicharon) from their intensive skill and creative minds. They

have created this name as it sounds Spanish dialect and unique as well. Everybody will

hear this name might have interested to buy the said product. The business will be

reachable and located in Bonifacio Street Kingking Pantukan Davao de Oro (Pantukan

National High School).

B. Brief Description of the Entrepreneur

There is 7 entrepreneurs’ partner for this business. They were very close

classmates since first year high school until they graduated in Accountancy Business

and Management (ABM). After the graduation they are planning to start a small

business which is Cosmyrollas Company (Gracias Chicharon).

C. Project Contribution to the Economy

The main contribution of this business to the economy is to provide people a

delicious snack for their hunger. The entrepreneurs also contribute to the economy

particularly in the environment. The entrepreneurs throw their own waste in a proper

waste disposal such as the materials they used in for the chicharon.
 lll. Product

A. Description of the Product

COSMYROLLAS DELICIOUS COMPANY (Gracias Chicharon) offers

chicharon which is very great and affordable. This chicharon is made up of prawn and

shrimp. It has a good quality that can satisfy the craving of the consumers. Gracias

Chicharon serves its entire consumers by going to their rooms every recess time, lunch

time and vacant time.

B. Comparison to its Competitors

Competitors are those businesses who sell the same product in the market.

In order to surpass those competitors, Cosmyrollas Delicious Company (Gracias

Chicharon) will make strategies and create a high quality of their product.

C. Competitor

The various competitor of Cosmyrollas Delicious Company (Gracias

Chicharon) within the place,our classmates and the school canteen who sale this

product which is Chicharon which located at Bonifacio St. Kingking Pantukan

specifically at Pantukan National High School.

D. Target Market

The target market is Senior High School students of Pantukan National High

School.
 IV. MARKETING PLAN

A. Demand Analysis

Table 1

QUANTITY DEMAND ANALYSIS FOR TWO MONTHS

MONTH PNHS SHS SURE QUANTITY

POPULATION BUYERS DEMAND

AVERAGE

PER WEEK

JANUARY 615 400 800

FEBRUARY 615 400 800

B. Supply Analysis

Table 2

QUANTITY SUPPLIED FOR TWO MONTHS

MONTH PNHS SHS SURE BUYERS QUANTITY

POPULATION SUPPLIED

AVERAGE PER

MONTH

JANUARY 615 400 3200

FEBRUARY 615 400 3200

 C.FUTURE SUPPLY ANALYSIS

TABLE 3

QUANTITYT DEMAND FOR FUTURE 10 MONTHS

YEAR PNHS SHS SURE BUYERS QUANTITY

POPULATION DEMAND

AVERAGE FOR

10 MONTHS

2020 615 400 32,000

QUANTITY OF SUPPLIED FOR FUTURE 10 MONTHS

YEAR QUANTITY SUPPLY AVERAGE

FOR 10 MONTHS

2020 32,000

D. MARKETING PROGRAM

A. SELLING AND PRICING STRATEGY

COSMYROLLAS DELICIOUS COMPANY provides a crunchy chicharon,

the business marketed every twice in a week and the products are always sold out

during business operations. In pricing strategy, the entrepreneurs have basis to lower
their price since nowadays the consumers always buy a product that is affordable for

them.

Marketing strategy

The main purpose of marketing is to satisfy and convince consumers to buy the

product which a business sells. The business provides a strategy to catch the

consumers attention by convincing them to buy this high-quality product and

entrepreneurs can assure that the product that they sold is very crunchy and yummy.

C. Costing of Raw Materials in 1st week

Cosmyrollas Delicious Company (Gracias Chicharon)

Table 4

Quantity Unit Description Unit Cost Total Cost

1 Kilo Chicharon Php 125.00 Php 125.00

1 Bottle Vinegar 25.00 25.00

1 Kilo Oil 27.00 27.00

1 Pack Cellophane 13.00 13.00

TOTAL Php 190.00

Costing of Raw Materials in 2nd week

Quantity Unit Description Unit Cost Total Cost

650 Grams Chicharon Php 113.00 Php 113.00

1 Bottle Vinegar 15.00 15.00

1 Kilo Oil 27.00 27.00

1 Pack Cellophane 13.00 13.00

TOTAL Php 168.00

E. Selling price
SP=? C=? M= 50 percent
C= Cost of Raw Materials+ Expense
No. of product produced in a day
= 168+12
65
= 180
65
= 2.769 or 2.77
SP= C/M
=2.77/.50
SP=5.03
SP= Php 5.00
 V. Management
A. business Name

The business name shall be registered as Cosmyrollas Delicious Company

(Gracias chicharron) and it is located in campus of Senior high School Department in

Pantukan National High School. Kingking Pantukan Davao De Oro. The contact person

of the said business is Alona M. Casamero. The consumers can contact her Mobile

number 09058126398 (Tm) and via Facebook "Gracias Chicharon Pantukan"

B. Form of Ownership

The form of ownership would be under partnership. The business name

Cosmyrollas Company (Gracias Chicharon) shall be registered at the Security

Exchange and Commission (SEC).

C.Organization Chart
D. Job Description

Manager

• Maintain staff by recruiting, selecting, orientating and training employees.

•Control the entire business operations

• Monitors quality of goods and services

• Establishes strategic goals by gathering pertinent business, financial, services,

operations information and evaluating outcomes.

Cook

• Controls the entire kitchens

• Inspects food preparation and serving areas to ensure observance of safe, sanitary

food handling practices.

• Estimates expected food consumption and requisition or purchase supplies

• Observes and taste foods to determine if they have been cooked sufficiently.

Cashier

•Receive payment by cash

•Computes and records total of transactions

•Issues refund credits or change due to consumers

E. Job Qualification

Manager

• Must have great managerial, leadership and social skills.

• Developed clearer and more effective thinking in business

• Dedicated enough to sacrifice his/her time in helping to develop the business

reputation

Cook

•Open for flexible schedule and work long hours

•Understanding of cooking methods, ingredients and equipment

Cashier

•Demonstrate ability to balance all transactions.

• Dedicated and meticulous: High level of accuracy and attention to detail.

•Outstanding work with ethics and integrity.

F. Gantt Chart of the pre-opening activities

Table 5

Critical Activities Tim Table of Completion of Job ( in months)

1 2 3 4 5 6 7 8 9 10 11 12

Preparation and planning ✅ ✅ ✅ ✅ ✅ ✅

Develop project proposal ✅ ✅ ✅ ✅ ✅ ✅

Approve project proposal ✅ ✅ ✅ ✅ ✅ ✅

Construction of the ✅ ✅ ✅ ✅ ✅ ✅
establishment

Purchase equipment ✅ ✅ ✅ ✅ ✅ ✅
needed

Specify detail requirements ✅ ✅ ✅ ✅ ✅ ✅

Permits and Licenses ✅ ✅ ✅ ✅ ✅ ✅

purchase operating and ✅ ✅ ✅ ✅ ✅ ✅

office supplies

Open books of accounts ✅ ✅ ✅ ✅ ✅ ✅

Implementation ✅ ✅ ✅ ✅ ✅ ✅

Full marketing Operation ✅ ✅ ✅ ✅ ✅ ✅

VI. Operation and Development Plan

In this business the entrepreneurs are assigned in different task in order to

perform the given task easily. In order to make the product unique and affordable for the

consumers, the entrepreneurs tend to search more recipes and delicious flavors of

chicharon. However, the entrepreneurs has cooperation and collaboration for the

development of business.

VII. Critical Risk

In this business there is possible risk that might happen in pursuing this

business. The following are:

• Availability of product

•Conflict with the entrepreneurs

•The consumers might sate with the product

•Fortuitous event: e.g environmental disaster that hindrance the entrepreneurs to sell

their products

VIII. Offering

The entrepreneurs are looking forward for a great profit for good sales and less

expenses in production. It is calculated that the needed capital is approximately Php

196.00.

IX. Exit Strategy

The entrepreneurs have internal control plan if there is an instance that the business will

be unsuccessful. The entrepreneurs also agreed to use another strategy to bring back

the business on track.

X. Financial Plan

The expected events of the production will be fulfilled by the entrepreneur’s

contribution. The following are the raw materials for the production.

Raw Materials in 1st week

1 pack Chicharon Php 125.00

1 bottle Vinegar 25.00

1 kilo Oil 27.00

1 pack Cellophane 13.00

TOTAL Php 190.00

Raw Materials in 2nd week

1 pack Chicharon Php 113.00

1 bottle Vinegar 15.00

1 kilo Oil 27.00

1 pack Cellophane 13.00

TOTAL Php 168.

XI.FINANCIAL STATEMENT

COSMYROLLAS DELICIOUS COMPANY

Actual Financial Statement of Profit or Loss

FOR THE FIRST WEEK OF FEBRUARY

Actual Day 1 Day 2

Merchandise Php 0.00 Php 0.00

Inventory,
Beginning
Add:
Purchase Php 190.00 Php 190.00
Freight-in 0.00 0.00
TOTAL Php 190.00 Php 190.00
Less:
Purchase Return Php 0.00 Php 0.00
and allowance
Purchase Discount 0.00 0.00
Total Goods Php 190.00 Php 190.00
Available for Sale

Less:
Merchandise 0.00 0.00
Inventory, Ending

Cost of Goods Php190.00 Php 190.00

Sold
In 1st week, the entrepreneurs cost of goods sold is Php 380.00 from day 1 to

day 2.

Actual Day 1 Day 2

Sales Php 370.00 Php 370.00

Less: Sales Php 0.00 Php 0.00

Return and
allowance

Sales Discount 0.00 0.00

Net Sales Php 370.00 Php 370.00

Less: Cost of 190.00 190.00

Goods Sold

Gross Profit Php 180.00 Php 180.00

Less: Expense
Transportation
In 0.00 0.00

Net Income Php 180.00 Php 180.00

In 1st week the entrepreneur’s net income is Php 360.00 from day 1 to day 2.

However, the entrepreneur’s profitability ratio is 13.148% from day 1 to day 2.

NPM= 180×100

370

= 48.64

PR= 48.64×100

370

=13.148%

COSMYROLLAS DELICIOUS COMPANY

Actual Financial Statement of Profit or Loss

FOR THE SECOND WEEK OF FEBRUARY

Daily Day 1 Day 2

Merchandise Php 0.00 Php 0.00

Inventory,
Beginning
Add:
Purchase Php168.00 Php168.00
Freight-in 0.00 0.00
TOTAL Php 168.00 Php 168.00

Less:
Purchase Php 0.00 Php 0.00
Return and
allowance 0.00 0.00
Purchase
Discount
Total Goods Php 168.00 Php 168.00
Available for
Sale
Less:
Merchandise 0.00 0.00
Inventory,
Ending
Cost of Goods Php 168.00 Php 168.00
Sold

Daily Day 3 Day 4

Merchandise Php 0.00 Php 0.00

Inventory,
Beginning
Add:
Purchase Php168.00 Php168.00
Freight-in 0.00 0.00
TOTAL Php 168.00 Php 168.00
Less:
Purchase Return Php 0.00 Php 0.00
and allowance
Purchase 0.00 0.00
Discount
Total Goods Php 168.00 Php 168.00
Available for Sale
Less:
Merchandise 0.00 0.00
Inventory, Ending

Cost of Goods Php 168.00 Php 168.00

Sold
In 2nd week the entrepreneurs cost of goods sold is Php 672.00 from day 1 to

day 4.

Actual Day 1 Day 2

Sales Php 335.00 Php 335.00

Less: Sales Php 0.00 Php 0.00
Return and
allowance
Sales Discount 0.00 0.00
Net Sales Php 335.00 Php 335.00
Less: Cost of 168.00 168.00
Goods Sold
Gross Profit Php 167.00 Php 167.00
Less: Expense
Transportation 0.00 0.00
In
Net Income Php167.00 Php 167.00

Actual Day 3 Day 4

Sales Php 335.00 Php 335.00

Less: Sales Php 0.00 Php 0.00
Return and
allowance
Sales Discount 0.00 0.00
Net Sales Php 335.00 Php 335.00
Less: Cost of 168.00 168.00
Goods Sold
Gross Profit Php 167.00 Php 167.00
Less: Expense
Transportation 0.00 0.00
In
Net Income Php167.00 Php 167.00

In 2nd week, the entrepreneur’s net income is Php 668.00 from day 1 to day 4.

The entrepreneur’s profitability ratio is 14.88% from day 1 to day 4.

NPM= 167×100

335

= 49.85%

PR= 49.85×100

335

= 14.88%