TABLE OF CONTENTS

CHAPTER I INTRODUCTION………………………………………………………………………………………………………5

CHAPTER II EXECUTIVE SUMMARY………………………………………………………………………………………7

CHAPTER III ORGANIZATIONAL PLAN

A. Organization’s Vision and Mission…………………………………………………10

B. Organizational Structure…………………………………………………………………………11

C. Profile of Entrepreneur……………………………………………………………………………12

CHAPTER IV MARKETING PLAN

A. Market Research and Analysis………………………………………………………………21

B. Market Mix………………………………………………………………………………………………………………31

C. Target Market………………………………………………………………………………………………………36

D. Market Area……………………………………………………………………………………………………………34

E. Distribution Channel……………………………………………………………………………………39

CHAPTER V PRODUCTION PLAN

A. Product Description………………………………………………………………………………………41

B. Product Schedule………………………………………………………………………………………………43

C. Product Proper……………………………………………………………………………………………………45

1
CHAPTER VI FINANCIAL PLAN

A. Pricing………………………………………………………………………………………………………………………51

B. Financial Forecast…………………………………………………………………………………………52

C. Financial Statement………………………………………………………………………………………53

D. Interpretation and Analysis of Income Statement……………54

APPENDICES……………………………………………………………………………………………………………………………………56

2
 Chapter I
INTRODUCTION

Breads have become a staple fare in the Filipino’s local

dining table. Baked goods, like rice, are consumed for breakfast

or as a snack. Most households opt to relish their breakfast

with a cup of coffee and bread. Special occasions are celebrated

with cakes. Bread also mirror the culture and history of some

provinces in the country and with that baking in the Philippines

has grown into a large industry that provides greater business

and employment opportunities. Primarily traditional in nature,

what used to be small and unpopular sector has continuously

flourished today as it welcomes and embraces technology and

culinary trends.

As observed, there are different varieties of food in the

market. We decided to pursue this business since in the area we

rarely see stores that serve bread and pastries and there is a

prevailing demand for these products in the market. Since there

are different bread and pastry products that can be found in the

country it will be profitable to venture on something that is

new to the eyes and ears of the customers.

There are many entrepreneurial factors to consider on how

to market the product, how to raise revenues and even how to

materialize the entrepreneurs’.

Basically, the Cagayan National High School students and

other personnel will be the initial target customers of the

3
Perla’s Patisserie. This is in order to identify the demand for

the product which therefore, determines the revenues, profit,

and return of investments in the production later on. If in case

the product has better servings than that of the usual products

sold at nearby food-stalls within the CNHS grounds, then it is

an opportunity to market the product outside the target

locality.

Perla’s Patisserie can cater your cravings, it is a small

start-up business that will be located at Bagay Road, Tuguegarao

City, near Cagayan State University (Caritan Campus) and Cagayan

National High School. It will be a perfect place for students

to enjoy their snacks. Perla’s Patisserie expects to catch the

interest of customers through its major product “kamosi crossini

bread” with added beverages.

Kamosi Crossini Bread is new in the market. An innovative,

healthy and affordable product that is perfect for all ages even

children. A perfect product that can be enjoyed by everybody

because of the delightful and savoury taste after one ingest.

4
 Chapter II
EXECUTIVE SUMMARY

On top of market competition where the quality of goods and

services offered by a business are considered the most crucial,

the performance rate is actually modified not only from the

product’s marketability alone but as well as through the

efficiency of how the goods are created. It includes the

ingredients, costs and other things that contributed primarily

in the production.

While there are many products popping out of existing

concept or out of existing business in the market nowadays, the

very basics are not fully reprimanded in the field. As a matter

of fact, consumers have always a strong fondness into bread and

pastry in spite of the continuously growing market field.

According to the market analysis, it is observed that

individuals of different age, range, and gender oftentimes buy

bread and pastries on the near-by food stalls and even by-

standers. What has been identified as differences among these

markets are the delicacies they sell. In fact, most of the

entrepreneurs offer the same product and the competition goes

on.

The business is under the organization Perla’s Patisserie,

which aims to provide an answer to those who have a strong

fondness into bread and pastry and proposes a new pastry and

servings of Kamosi Crossini Bread that is simply home-made and

very likeable to the public consumption.

5
 The Perla’s Patisserie is an organization of student-

entrepreneurs from Grade 12 ABM Humorous where the following

persons acts in accordance to his/her skill and roles in the

business venture: Ms. Quisha Palatan (President), Mr. Nicole

Carlos (General Manager), Ms. Rica Cariaga (Marketing Manager),

Ms. Milisette Narag (Chief Human Resource Manager), Ms.

Antonette Bragado (Financial Manager), Mr. Kurt Nino Olunan (PR

Analyst), Ms. Maechelle Torre (Market Research Analysis), Mr.

Dhee Jhay Baccay (Humman Resource Specialist), and Ms. Jerlyn

Angel Taeza (Accountant).

Moreover, the said products are very nutritious, palatable

and affordable to every consumer of different range.

To start the venture of the business, the entrepreneurs

invested an amount of ₱495 to finance the first period of

operation wherein each contributed ₱55.00 to produce Kamosi

Crossini Bread.

In a growing business like Perla’s Patisserie, the

entrepreneurs utilized direct selling method of distribution

channel. For six days of actual selling, the total sales were

₱9975.00.

Grounds of CNHS are the locality of the business. Junior

and senior students, teachers, personnel and other civilians may

have an access to Kamosi Crossini Bread. Since the student-

entrepreneurs cannot afford to put up yet a stall where the

product can be exposed, it is more preferable to utilize direct

method of selling as a channelling distribution of Perla’s

6
Patisserie. The entrepreneurs are divided in groups to sell

door-to-door in each classroom.

On the other hand, as part of marketing strategy to reach

out people, online and offline promotion are also done.

Henceforth, inquiries on the product offered and reservation

slots are entertained and addressed.

The Perla’s Patisserie follows the “cost-plus pricing” as

a pricing scheme that needs to reciprocate the expenses incurred

from the production and with that, it has come up that the unit

selling price per serving of Kamosi Crossini Bread is ₱7.00

based on the ingredients, cost of packaging and other

miscellaneous expenses.

7
 Chapter III
ORGANIZATIONAL PLAN

Perla’s Patisserie creates an organizational plan to

establish a well and founded business towards the development

and good facilitation of the group. This chapter of the business

plan gives a better view of the vision and mission of the product

as well as the specification and description on how each member

of the group function.

A. Business Vision and Mission

Vision: To be the top producer of freshly coarse bread in

the baking industry, deviating from its usual serving in

local and national domain within the next ten years.

Mission: To provide new and innovative delights and

services that could produce sufficient revenues from a

small investment and to supply individuals in the local and

national brands with unique and affordable product that

could satisfy their cravings for bread and pastry.

8
B. Organizational Structure

ANTONETTE BRAGADO
President

CYRILLE DANAO
General Manager

JEMUEL ASUNCION MAY ANN PALARCA

Marketing Chief Human GAELLE LAGUA
Financial Manager
Manager Resource
Manager

ANGELINE MARLOUIE QUISHA PALATAN

TAMARAY TURINGAN Accountant
PR Analyst Human Resource
Specialist

ANTONETTE
BRAGADO
Market Research 9
Analyst
 C. Specific Profile of Entrepreneurs

Name: Antonette Bragado

Skills: Leadership skill, Problem-

Solving Skill, Decision Making Skill,
Communication Skill, Negotiation Skill,
Strategic Thinking, Listening Skill and
Realistic Optimism.

Role: President

Role description:

The head of planning, developing, organizing, implementing,

and evaluating the business’ fiscal functions and performances.

She is accountable for innovating new products and developing

new business strategies.

In general, the president is tasked to preside over the

entire workforce. Manages the budgets and make sure that the

resources are allocated properly. Also, ensures that every

department will meet their individual goals and is responsible

for overall accountability to the general public.

10
 Name: Cyrille Danao

Skills: Leadership Skill, Communication

Skill, General Managing Skill, Strategic
and Development Skill, Team-building
Skill, and Interpersonal Skill.

Role: General Manager

Role description:

Conceptualizes the strategies in order to take the business

vision and mission into reality. Also, she supervises and

oversees daily business activities, improves over all business

functions, trains heads of each department, manages budgets,

develops strategic plans, creates policies and communicates

business goal.

11
 Name: Jemuel Asuncion

Skills: Leadership skill, Organizational

Skill, Communication Skill, Creativity
and Writing Skill, Commercial Awareness
Skill, Sales Skill

Role: Marketing Manager.

Role description:

Analyses industry trends and demand for products and

services then create a strategy to market the product or service.

Often collaborates with sales engineers, financial staff, and

advertising companies to ensure they have a successful strategy

to implement. Developing a pricing strategy that maximizes

profits and market share should consider customer satisfaction.

Evaluating and maintaining a marketing strategy. Directing,

planning and coordinating marketing efforts.

12
 Name: May Ann Palarca

Skills: Organizational skill, Budgeting

and Communication Skill, Business Trend
Awareness and Negotiation Skill.

Role: Chief Human Resource Manager

Role description:

In-charge of an organization's employees and provides

strategic leadership responsible for development and executing

human resource strategy. In addition, must be responsible for

overseeing the development, application, and evaluation of Human

Resource (HR) strategies, programs, and policies. As team

leaders, their primary focus is to coordinate and supervise all

of the HR department operations: from recruitment, training, and

development activities, to performance management and labour

relations.

13
 Name: Gaelle Lagua

Skills: Budgeting Strategic Skill,

Time Management Skill, Problem-
Solving Skill, Financial Statement
Presentation and Reporting Skill and
Decision-Making Skill.

Role: Financial Manager

Role description:

Responsible for the financial health of an organization and

produces the financial reports, direct investment activities,

and develop a strategies and plan for the budget of the business

in the organization. Mostly, providing for the finance guidance

and financial decision of their management.

14
 Name: Angeline Tamaray

Skills: Interpersonal Skill,

Organizational Skill, Problem-
Solving Skill, and Relationship-
Building Skill and Multi-tasking
Skill.

Role: Public Relation Specialist

Role description:

Extends help to the association and people with structure

and keeping up a positive public image. Accountable for

composing of official statements from the customer or

organization, reaching correspondents, producers and editors in

print and broadcast media who may make stories with these public

statements and frequently keep up an official statement

database. Lastly, in-charge of sorting out limited time or

network focused projects and occasions.

15
 Name: Antonette Bragado

Skills: Analytical Skill, Communication

Skill, Critical-Thinking Skill, Detail-
Oriented, and Researching Skill.

Role: Market Research Analyst

Role description:

Understands large amounts of data, communicates to gather

information, interprets data and presents the results to

clients. Assesses all business information to determine the

marketing strategy would work best for the company.

16
 Name: Marlouie Turingan

Skills: Communication Skill, Decision-

Making Skill and Organizational Skill,
and Analytical Skill.

Role: Human Resource Analyst

Role description:

Responsible for the recruitment, training of the employees

and oversees that Human Resource (HR) functions well and

systematically; preparing and updating employment records

related to hiring, transferring, promoting and terminating.

Explains human resources policies, procedures, laws and

standards to new and existing employees.

17
 Name: Quisha Palatan

Skills: Auditing Financial Information,

Preparing Accounts and Tax Returns
Management Consultancy and Corporate
Finances, and Bookkeeping.

Role: Accountant

Role description:

Responsible for financial functions related to the

collection, accuracy, recording, analysis and to present a

business or company's financial operations. In charge in

primarily financial data collection.

18
 Chapter IV
MARKETING PLAN

Perla’s Patisserie creates a marketing plan to guide the

organizational marketing department in implementing necessary

tools or steps in order to meet the stated marketing objectives

and strategies. This chapter helps the entrepreneurs to come up

with an innovative product and set a specific goal for future

purposes.

A. Market Research and Analysis

Interpretation of the student-respondents’ answers to the
survey questionnaire about Camote Bread.

1. What product do you usually buy and eat?

FIGURE 1
80.00% 63.35%
60.00% 36.65%
40.00% 0%
20.00%
0.00%
a. Bread b. Dessert c. Delicacies

Figure 1 shows that there are 63.35% of the student-

respondents chose bread, 36.65 chose dessert and none of
delicacies. Meaning, students prefer bread than any of the
choices.

19
2. How often do you usually eat bread?

FIGURE 2
60.00% 55.56%
50.00% 43.44%
40.00%
30.00%
20.00% 1%
10.00%
0.00%
a. Always b. Sometimes c. Never

Figure 2 shows that there are 55.56% of the student-

respondents who answered always, 43.44% answered sometimes
and 1% answered never. Meaning, most of the students eat
bread and pastry.

3. For what reason would you eat a bread?

FIGURE 3
80.00% 66.67%
60.00% 33.33%
40.00%
0%
20.00%
0.00%
a. To satisfy b. To release c. To try new
cravings stress and innovative
ones

Figure 3 shows that there are 66.67% of the student-

respondents who answered to satisfy cravings, 33.33%
answered to release stress while none to try new and
innovative ones. Meaning, satisfying one’s cravings is the
main reason why they eat bread.

20
4. What time of the day do you usually crave for bread?

FIGURE 4
77.78%
80.00%
60.00%
40.00%
20.00%
11.11% 11.11%
0.00%
a. Morning b. Noon c. Evening

Figure 4 shows that there are 77.78% of the student-

respondents who answered morning and 11.11% answered noon
and evening, respectively. Meaning, students usually crave
bread and pastry in the morning.

5. How many pieces of bread do you usually order?

FIGURE 5
60.00% 44.44% 33.33%
40.00% 22.22%
20.00%
0.00%
a. 1-2 b. 3-4 c. 5 and
above

Figure 5 shows that there are 44.44% of the student-

respondents who answered 3-4, 33.33% answered 5 and above
and only 22.22% answered 1-2. Meaning, the students mostly
order pieces of bread at a maximum of 3-4.

21
6. What type of serving of bread do you usually order?

FIGURE 6
50.00% 44.44% 44.44%
40.00%
30.00%
20.00%
11.11%
10.00%
0.00%
a. Per piece b. Per tab c. Both

Figure 6 shows that there are 44.44% of the student-

respondents who answered per piece and both per piece and
per tab, but 11% answered per tab. Meaning, either students
mostly prefer per piece of serving or both per piece or per
tab servings.

7. What do you consider when buying bread?

FIGURE 7
55.54%
60.00%
37.31%
40.00%

20.00% 7.15%
0.00%
a. Price b. Taste c. Packaging

Figure 7 shows that there are 55.54% of the student-

respondents who answered price, 37.31% answered taste and
7.15% answered packaging. Meaning, students prefer price
than taste and packaging when buying bread.

22
8. What kind of packaging do you prefer when buying bread?

FIGURE 8
55.56%
60.00%
33.33%
40.00% 11.11%
20.00%
0.00%
a. Simple b. Colorful c. Elegant

Figure 8 shows that there are 55.56% of the student-

respondents who answered simple, 33.33% answered colourful
and the other 11.11% answered elegant. Meaning, among the
three, students prefer simple kind of packaging when buying
bread.

9. What shape of bread do you prefer?

FIGURE 9
66.67%
100.00% 22.22%
11.11%
50.00%
0.00%
a. Crossini b. Oblong c. Cirle
Shaped

Figure 9 shows that there are 66.67% of the student-

respondents who answered Crossini Shaped, 22.22% answered
cirle and only 11.11% to oblong. Meaning, among the three
shapes, students mostly prefer circle as the shape of bread
when served.

23
10. From 1-5 (1 being the lowest and 5 being the
highest), how appealing is Perla’s Patisserie’s Camote
Bread packaging?

FIGURE 10
100.00% 55.56%
44.44%
50.00% 0.00% 0.00% 0.00%
0.00%
a. 1 b. 2 c. 3 d. 4 e. 5

Figure 10 shows that there are 55.56% of the student-

respondents who answered 5, 44.44% to and the rest is none.
Meaning, students mostly accepted the appeal of Camote
Bread.

11. From 1-5 (1 being the lowest and 5 being the

highest), how satisfactory is the taste of Camote Bread?

FIGURE 11
100%
100.00%

50.00%
0.00% 0.00% 0.00% 0.00%
0.00%
a. 1 b. 2 c. 3 d. 4 e. 5

Figure 11 shows that there are 100% of the student-

respondents who answered 5 and the rest is none. Meaning,
all of the students are satisfied with the taste of Camote
Bread.

24
12. From 1-5 (1 being the lowest and 5 being the
highest), how pleasing is our product?

FIGURE 12
100.00%
66.67%
50.00% 33.33%
0.00% 0.00% 0.00%
0.00%
a. 1 b. 2 c. 3 d. 4 e. 5

Figure 12 shows that there are 66.67% of the student-

respondents who answered 5, 33.33% to 4 and the rest is
none. Meaning, most of the students are pleased with the
Camote Bread.

13. Will you re-purchase our product?

FIGURE 13
100.00%
100.00%

50.00% 0.00%
0.00%
a. Yes b. No

Figure 13 shows that all the student-respondents

answered yes. Meaning, all of them are wanting to re-
purchase the Camote Bread.

14. Will you recommend the Camote Bread of Perla’s

Patisserie?

FIGURE 14
100.00%
100.00%
0.00%
50.00%
0.00%
a. Yes b. No

25
 Figure 14 shows that all the student-respondents
answered yes. Meaning, all of them are recommending Camote
Bread to the other customers.

Interpretation of the teachers’ and students’ ratings to

Kamosi Crossinie Bread.

Respondent Uniqueness Nutrition Palatability

(30%) (40%) (30%)

Respondent A 28% 39% 30%

Respondent B 30% 39% 30%

Respondent C 29% 35% 30%

Respondent D 30% 40% 30%

Respondent E 29% 39% 29%

Respondent F 30% 35% 30%

Respondent G 28% 37% 29%

Respondent H 28% 35% 28%

Respondent I 30% 40% 30%

Respondent J 29% 39% 30%

Respondent K 30% 38% 30%

Respondent L 30% 40% 30%

Respondent M 29% 40% 29%

Respondent N 30% 40% 30%

26
 Respondent O 29% 39% 30%

Respondent P 30% 38% 30%

Respondent Q 30% 40% 30%

Respondent R 30% 40% 30%

Respondent S 30% 40% 30%

AVERAGE: 29.42% 38.58% 29.74%

TOTAL:
29.42% + 38.58% + 29.74%
=97.74%

Based on the given table, the food tasting’s scoring rubric

is divided into three (3) criteria namely uniqueness/

originality of the product which is equivalent to 30%, nutrition

or nutritional content equals to 40% and palatability equivalent

to 30% as well for a total of 100%.

The Kamosi Crossini Bread had 19 respondents from the

senior high school department of Cagayan National High School.

There were utmost 10 Entrepreneurship teachers who tasted and

critique Kamosi Crossini Bread and 9 fellow students from Grade

12 ABM Courageous.

To start with, the obtained average for the uniqueness of

the product is equal to 29.42% over 30%. The nutritional content

of Kamosi Crossini Bread has garnered an average of 38.58% out

of 40% while its palatability is 29.74% over 30%.

27
 Hence, the summation or the total of the averages of the

three criterion is equal to 97.74% out of 100%

28
 B. Marketing Strategies

SWOT Analysis

S W O T
STRENGTH WEAKNESS OPPORTUNITY THREAT

-Extremely -The -Inexpensive, -Competition

flavorful and ingredients clean, and with is high in
nutritious. can be easily high quality the market as
found by the ingredients it is well
-Easily
buyers in the that every known.
access to
market and may buyer in the
ingredients -More
have an market can
production
-Retailable interest in surely enjoy.
making their -Low price
-Production -Easy-to-
own version of
of large innovate -Do not have
Camote Bread.
profit. product for new suppliers yet
flavors,
-Entrance in
servings and
the market
looks.
because of
-Consumed not the existing
only as a competitors.
dessert but as
a gift or
souvenir.

29
Plans for Product

The Kamosi Crossini Bread of Perla’s Patisserie has prior

plans on promoting its packaging scheme to attract and increase

the target market consumers. The student-entrepreneurs have come

up with a plan on what would be the package design and how it

would look like in real entities.

Our current product “kamosi crossini bread” will come up

with caramel as filling aside from the current cheese filling.

Instead of currently having the said flavour as our dip, we

will incorporate these as our filling.

For our future plans, in order for our product to become

more nutritious we will add blendered camote leaves in our

dough to add nutrients such as Vitamin A, Vitamin K and

Vitamin B6. It is also composed of antioxidants.

For the uniqueness, we will add chocolate chips in our

dough to make it more unique and more appealing to the tongue

& and eyes.

If the product will meet the demand of sales goals and will

prosper in time, the student-entrepreneurs have totally came up

with a plan for our future in case Kamosi Crossini Bread

declines.

In addition, the student-entrepreneurs would improve the

package design using clear tabs with Perla’s Patisserie’

stickers on top to make a trademark and impressions and make the

30
product stand out. These boxes will serve as good packaging to

Kamosi Crossini Bread in case that it has to travel for

deliveries.

Plans for Price

We will use cost plus pricing at first, since our business

is just a start-up business, we will base our price on the

expenses incurred during the production.

If the students, teachers and other individuals in the CNHS

grounds will appreciate the Kamosi Crossini Breadoffered by

Perla’s Patisserie, the student-entrepreneurs will enhance and

experiment other possible servings of bread to increase revenues

as well as primarily the price. If the sales increase, it means

that customers are satisfied, reasoned why they keep buying the

product.

With that, the student-entrepreneurs can upgrade the

product, add new ingredients to it and at the same time, increase

the price or either change the pricing scheme of the business.

In this way, it will probably attract more customers to buy

Kamosi Crossini Breadand entrepreneurs might have an increased

in their revenues because of the demand. As good returns, they

can retrieve the investment they have spent during the making

of the product.

31
 For our future plans, we will use the price maximization

strategy since we aim to make pricing decisions that generate

the highest revenue for our business.

Plans for Promotion

Our business is located at Taft Street, Bagay Road,

Tuguegarao City. We are planning to place our business at any

of the known malls in Tuguegarao when our business grow. Since

malls are the central of the city, buyers can conveniently reach

our probable location.

We will also use the direct method of selling. Perla’s

Patisserie will offer its product directly to its customers.

When the business comes to its peak, the company will

increase its discount offerings as well as its variety of

freebies. Meanwhile, product promotion through television

advertising will be utilized. This will be done through airing

the advertisement about Kamosi Crossini Breadon local and

national stations. It is an ideal type of product's promotional

campaign for a booming business because it is found to be the

most pervasive and powerful tool for reaching consumers around

the globe.

32
Plans for Place or Distribution Channels

As a starting point, the group will utilize direct selling

as the primary distribution channel where the members will be

selling Kamosi Crossini Bread directly to the consumers around

the Junior and Senior Department of Cagayan National High

School.

ENTREPRENEURS CONSUMERS

When the business grows big, the company will expand its

product varieties in the market and use the dual distribution

channel wherein the members of the company will sell their

products through more than one distribution channel, such as via

dealers to smaller customers and direct to the large customers

locally and internationally. Moreover, as the demand of the

products becomes higher, Perla’s Patisserie will keep up to

operate different distribution channels to reach a large number

of consumers and continue to uphold its mission which is to

innovate and provide new delicacies.

ENTREPRENEURS DEALERS CONSUMERS

33
 C. Target Market

The Perla’s Patisserie offers a delightful and freshly

coarse bread to satisfy the target customers’ cravings into

bread and pastry. Junior High School and Senior High School

students, teachers, crews, and other staffs of Cagayan National

High School grounds are the prime target market customers of

Perla’s Patisserie. Every individual-customer is described in

three different terms such as behaviours in buying the product,

how demographics define the buyers, and even psychographic.

Besides, the people who will get involve in the production and

consumption of Kamosi Crossini Breadare rest assured of their

security and safety.

Behaviour of the Customers

1. The customers, most of the time, tend to buy the

product which they are aware it existed in a certain

place. Through distribution channels, particularly

direct selling, Perla’s Patisserie will be available.

They often realize their cravings into bread and

pastry.

2. Both customers from Junior High School and Senior High

School grounds prefer more accessible outdoor bread

and pastry, more likely a few steps or blocks away,

rather than ones which are sold online.

34
 3. Another behaviour which is usually manifested among

the customers is that they base on product prices and

we make sure that the price of Perla’s Patisserie is

very ideal and affordable.

Demographics

CUSTOMER'S PROFILE

Others

Teachers, JHS
Staffs, Students
Personnel

SHS
Students

GENDER

LGBTQ+
MALE

FEMALE

35
Psychographic

1. One of the characteristics of JHS AND SHS students,

teachers, staffs, personnel and others is the fondness

and likeness into sweets with affordable prices. This

behavioural buying pattern of the customers drives the

Perla’s Patisserie to create new serving of bread which

is far different from the usual bread or pastries brought

from nearby food stalls to cater their likeness and

fondness.

2. Another trait of customers is consciousness over health

and nutrition. Perla’s Patisserie is at its best and

rest assured that the nutritional content of the product

we offer is properly balanced.

D. Market Area

The Perla’s Patisserie will be sold and available in Taft

Street, Bagay Road, Tuguegarao City at Cagayan National High

School wherein the target customers such as students, teachers,

school facilitators and other are located. Since, this is the

first time for student-entrepreneurs to put up a business like

this, they decided to start this within the grounds of Cagayan

National High School.

The student-entrepreneurs wanted that the product they

offer will be appreciated by the students. They have chosen the

place for the entrepreneurs in order to know their feedbacks on

36
Kamosi Crossini Bread. In addition, they are responsible to

maintain the area to be presentable for the customers because

they are completely aware that if the area is not presentable

and/or not prepared, they would not be able to establish a good

image.

E. Channel of Distribution

The Perla’s Patisserie’ target customers are within Cagayan

National High School grounds and the student-entrepreneurs have

decided direct selling as the primary business’ distribution

channel.

As a starting point in order for the customers to

familiarize with the Kamosi Crossini Bread, the entrepreneurs

will do personal selling. In fact, there are actually other ways

to market the product but they always have to remember that a

business in the making or in currently growing must have to

start with direct selling strategy. Aside from the entrepreneurs

will have the chance to personally contact the consumers, they

are also getting insights and perceptions on the part of the

consumers.

For the direct selling of the product, the entrepreneurs

interact with their customers to know their personal opinions

about the product. Through this kind of selling, with all the

opinion and feedbacks obtained from the consumers regarding the

37
product, they would be able to identify what part of the Kamosi

Crossini Bread be improved.

According to the World Federation of Direct Selling

Associations (WFDSA), consumers will benefit from direct selling

because the benefit provides convenience in service, including

personal demonstration and explanation of products, home

delivery and generous satisfaction guarantees.

Direct Selling helps the entrepreneurs increase the

revenues of their business through building strong partnership

with their buyers. Proportionally, these buyers can actually

help expand the scope of the Perla’s Patisserie through

recommending the product to their fellow consumers.

38
 Chapter V
PRODUCTION PLAN

Perla’s Patisserie creates a production plan to ensure a

regular and steady flow of production. This chapter encapsulates

the product description, production schedule and production

proper that helps in achieving a continuous production of goods.

Moreover, this part of the business plan helps the entrepreneurs

to maximize profits and make sure the needs of the customers are

being met.

A. Product Description

Kamosi Crossini Bread is known for being unique,

nutritious, and with a high quality taste, for an affordable

price. It is prior created for the satisfaction of cravings for

something new to the tongue.

Unlike any other the same product, Camote Bread has a cheese

filling and caramel as dip to add sweetness if you desire to.

Our product is composed of fiber, B vitamins, and minerals

like iron, calcium, selenium. It is also a good source of

antioxidant, such nutrients come from our main ingredient

“camote”.

Our product’s physical appearance is golden brown with a

matching dip above it to look more appealing to the eyes and

mouth. The bread has a slightly sweet taste, that’s the reason

39
why we decided to put dip, for added sweetness. It is also fluffy

and has a smooth texture.

40
 TIME Sunday Monday Tuesday Wednesday Thursday Friday Saturday
4:00 –

5:10 AM

Cooking the Bread

5:15- 5-

30 AM
Cooling the Bread

5:35-6:00

AM Package and serve

12:30 - Purchasing Preparat Purchasing Preparation Purchasing Preparat

of raw ion of of raw of kitchen of raw ion of
2:00 PM
materials. kitchen materials. utensils to materials. kitchen
(ingredien utensils (ingredien be used. (ingredien utensils
ts) to be ts) ts) to be
used. used.

2:15-2:45 Preparatio Preparat Preparatio Preparation Preparatio Preparat

n of ion of n of of the n of ion of
PM
kitchen the kitchen Ingredients kitchen the
utensils Ingredie utensils utensils Ingredie
to be nts to be to be nts
used. used. used.

3:00-4:00 Preparatio Boiling Preparatio Boiling of Preparatio Boiling

n of the of n of the Camote, n of the of
PM
Ingredient Camote , Ingredient Cooling and Ingredient Camote,
s Cooling s mashing s Cooling
and and
mashing mashing

4:10-4:50 Boiling of Melting Boiling of Melting the Boiling of Melting

Camote the Camote, Margarine Camote, the
PM
,Cooling Margarin Cooling Cooling Margarin
and e and and e
mashing mashing mashing

5:00-5:05 Melting Mixing Melting Mixing all Melting Mixing

the all the the the the all the
PM
Margarine ingredie Margarine ingredients Margarine ingredie
nts in in making nts in
making the dough making
the the
dough dough

41
5:10-5:30 Mixing all Cutting Mixing all Cutting the Mixing all Cutting
the the the dough into the the
PM
ingredient dough ingredient desired ingredient dough
s in into s in sizes s in into
making the desired making the making the desired
dough sizes dough dough sizes

5:35-5:50 Cutting Putting Cutting Putting the Cutting Putting

the dough the the dough cheese the dough the
PM
into cheese into inside the into cheese
desired inside desired dough, then desired inside
sizes the sizes closed and sizes the
dough, mold it to dough,
then a crossini then
closed shape. closed
and mold and mold
it to a it to a
crossini crossini
shape. shape.

5:55-6:15 Putting Putting Putting

the cheese the cheese the cheese
PM
inside the inside the inside the
dough, dough, dough,
then then then
closed and closed and closed and
mold it to mold it to mold it to
a crossini a crossini a crossini
shape. shape. shape.

B. Production Schedule

42
 C. Production Proper

Ingredients:

 Camote

 All Purpose Flour

 Glutinous Rice Flour

 Baking powder

 Margarine

 Brown sugar

 Salt

 Evaporated milk

 Cheese

 Cooking Oil

 Caramel

Materials:

 1 Frying pan

 1 Flat Ladle

 1 Strainer

 1 big bowl

 1 tong

 1 Knife

 1 Basin

 1 Chopping Board

 1 tablespoon
43
 1 Casserole

 Plastic Hand Gloves

44
PROCEDURE:
1. Wash and pill the camote, cut into medium sizes for it to

cook evenly.

2. Boil the sweet potato until cooked.

3. Mash the camote while it’s hot, and then set aside it.

4. Melt the margarine.

5. Mix all the dry ingredients.

6. Add the mashed camote, margarine, together with the

evaporated milk into the mixture of dry ingredients.

7. Mix and knead the dough, use gloves until you will come up

with your desired texture.

8. Cut the dough into uniform sizes/portions.

9. Cut the cheese into small rectangle.

10. Get one from the already portioned dough, flattened

it and place 1 cheese in the middle, mold it in an oblong

shape, closing it so that the cheese won’t ooze out from

the dough.

11. Fry the camote bread, and put it in a strainer/tissue

to reduce the oil.

45
46
47
48
 Chapter VI
FINANCIAL PLAN

The Kamosi Crossini Bread of Perla’s Patisserie creates a

financial to provide the organization an in-depth analysis of

the current financial situation and a general plan to help the

student-entrepreneurs pursue the business’ goals and objectives.

Furthermore, this chapter presents the pricing, financial

forecast, financial statement and the different interpretation

and analysis for better comprehension of the business.

A. Pricing

Ingredients Price Actual Quantity Cost/Unit

Quantity Produced
Sweet Potato P60.00 1 kg 120 pcs P.50

All purposes P27.00 1 kg 120 pcs P0.23

flour
Glutinous rice P38.35 500 g 120 pcs P0.32

flour powder
Baking P25.00 2 plastics 480 pcs P0.05

Star margarine P35.00 ¼ kg 120 pcs P0.29

Salt P5.00 ¼ kg 480 pcs P0.01

Alaska Evaporada P25.85 370 ml 120 pcs P0.22

Eden Cheese P45 165 g 120 pcs P0.38

Cooking oil P23.85 314 g 120 pcs P0.20

Caramel P40.00 1 can 120 pcs P0.33

Disposable P100.00 100 pcs 200 pcs P0.50

Plastic Cups

49
Paper Bag P37.00 100 pcs 200 pcs P0.19

Total Cost: P3.22

₱3.22
20% Buffer *Buffer: Cost of
X 1.20
Unit Cost packaging and other
₱3.86
Mark Up miscellaneous expenses.
+₱3.088
Unit Price
₱6.948

B. Financial Forecast

Sales Forecast

Days Number of Units Sold Unit Price Total Sales Per Day
1 100 pcs. ₱ 7 ₱ 700.00
2 120 pcs. ₱ 7 ₱ 840.00
3 150 pcs. ₱ 7 ₱ 1050.00
4 130 pcs. ₱ 7 ₱ 910.00
5 170 pcs. ₱ 7 ₱ 1,190.00
6 160 pcs. ₱ 7 ₱ 1,120.00
Total Sales ₱ 5810.00

Cost of Goods Sold Statement

Days Number of Units Unit Cost Total Cost Per Day

1 100 pcs. ₱ 3.86 ₱ 386.00
2 120 pcs. ₱ 3.86 ₱ 463.2
3 150 pcs. ₱ 3.86 ₱ 579
4 130 pcs. ₱ 3.86 ₱ 501.8
5 170 pcs. ₱ 3.86 ₱ 656.2
6 160 pcs. ₱ 3.86 ₱ 617.6
Total Cost of Goods Sold ₱ 3203.8

50
 Perla’s Patisserie
Projected Income Statement
For the Period ended September 2019

Total Sales ₱ 5810.00

Less: Cost of Goods Sold ₱ 3203.8
Gross Profit ₱ 2,606.2
Less: Operating expense
Transportation Expense ₱ 120.00
Marketing Expense ₱ 0.00
Operating Profit ₱ 2,486.2
Less: Finance Cost ₱ 0.00
Net Profit ₱ 2,486.2

C. Financial Statement

Perlas Patisserie
Income Statement
For the Period ended September 2019

Total Sales ₱ 9975.00

Less: Cost of Goods Sold ₱ 5500.5
Gross Profit ₱ 4474.5
Less: Operating expense
Transportation Expense ₱ 120.00
Marketing Expense ₱ 0.00
Operating Profit ₱ 4354.5
Less: Finance Cost ₱ 0.00
Net Profit ₱ 4354.5

D. Interpretation and Analysis of the Income Statement

Return on Investment (ROI)

ROI = Net profit/Equity

= ₱4354.5/₱495
= 8.796 x 100
= 880%

51
Implication:

The computed Return on Investment (ROI) shows entrepreneurs

how efficiently each peso invested in Kamosi Crossini Bread at

producing a net profit of ₱₱ 4354.5. As computed above on the

general formula for ROI, Kamosi Crossini Bread’s return on

investment is 8.80 or 880%. This means that the entrepreneurs

made 8.80 centavo for every peso invested in the production of

Kamosi Crossinni Bread. This investment is extremely efficient

because it increase 8.80 times.

* The entrepreneurs can use the obtained ROI value to compare

the performance rates of the product for the six days of actual

selling.

Net Profit Margin (NPM)

NPM = Net profit/Net sales

= ₱ 4354.5/₱ 9975.00
= 0.44 x 100%
= 44%

Implication:

A fourty-four percent (44%) net profit margin indicates the

company earns fourty-four centavos in profit for every peso it

collects. A 44% NPM is considered a good profit margin thus, the

entrepreneurs can say that Perla’s Patisserie is generating

enough profit from its sales whether operating costs and

overhead costs are being contained. Also, the computed NPM

52
specifies that the business is pricing its product correctly and

is exercising good control cost.

* The entrepreneurs can use the obtained NPM to measure the

overall success of the business.

53
 APPENDICES

A. Survey Questionnaire

Directions: Read the questions carefully and encircle the letter

of your chosen answer.

1. What product do you usually buy and eat?

a. Bread
b. Dessert
c. Delicacies

2. How often do you usually eat bread?

a. Always
b. Sometimes
c. Never

3. For what reason would you eat a dessert?

a. To satisfy cravings
b. To release stress
c. To try new and innovative ones

4. What time of the day do you usually crave for bread?

a. Morning
b. Noon
c. Evening

5. How many pieces of bread do you usually order?

a. 1-2
b. 3-4
c. 5 and above

54
 6. What type of serving of bread do you usually order?
a. Per piece
b. Per tab
c. Both

7. What do you consider when buying bread?

a. Price
b. Taste
c. Packaging

8. What kind of packaging do you prefer when buying bread?

a. Simple
b. Colourful
c. Elegant

9. What shape of bread do you prefer?

a. Crossini-shaped
b. Oblong
c. Circle

10. From 1-5, (1 being the lowest and 5 being the highest)
how appealing is Perla’s Patisserie’ Kamosi Crossini
Breadpackaging?
a. 1
b. 2
c. 3
d. 4
e. 5

11. From 1-5, how satisfactory is the taste of our Kamosi

Crossini Bread?
a. 1
b. 2

55
 c. 3
d. 4
e. 5

12. From 1-5, how pleasing is our product?

a. 1
b. 2
c. 3
d. 4
e. 5

13. Will you re-purchase our product?

a. Yes
b. No

14. Will you recommend the Kamosi Crossini Breadof Celstial

Bites?
a. Yes
b. No

56
B. Documentations

Product testing and rating with the CNHS-SHS Teachers.

57
The Grade 12 – ABM Courageous students while
rating Flyffylias de Bola according to its
uniqueness, nutrition and palatability.

The Grade 12 – ABM Courageous students while

answering the survey questions about Kamote
Crossini Bread.

58
Some of the CNHS-SHS students and teachers who
bought Kamosi Crossini Bread during the actual
selling periods.

59