Introduction

Ice Scramble Delight is located at Antique National School, T.A. Fornier St., San

Jose, Antique and is owned by Mr. Juan C. Dela Cruz. Ice Scramble or commonly

known as Iskrambol, started to become well-known during 1970’s in Manila as a street

food and is sold by vendors through the use of bike or cart. Originally, it has a pink color

but because of the innovative and creative minds of people, new flavors and optional

toppings were added. Iskrambol, is derived from the english word means “to scramble”.

It is eaten by scrambling the contents and mixing them then drinking it with a large

straw.

Since the usual weather of the Philippines is hot, Ice Scramble is an accurate product

to start a business. Not only does it satisfy the customers, it also serves as a refreshment

from the high temperature of the environment. The researchers came up with this product

because of its popularity among the Filipino citizens, especially to the students. It is

already proven that it is affordable and pleasingly tasty. The researchers wanted to

enhance the product by adding twists to it such as: different toppings and better

packaging that will attract more customers.

This product is currently relevant in the Philippines because of its reputation as a

common refreshment to the said country. It plays an important role in a way that it is

already part of the culture and tradition in the Philippines that could represent the

country. More significantly, as a global warming is still experienced, this ice scramble

product, could help people to lessen the high heat index in their individual bodies, and let

this product refresh and cool themselves. However, in different aspect, this product is

more in natural ingredients and less in chemicals that could not harm the body of the

1
customers because in current times, there are a lot of new products that are made of

different chemicals that the customers do not know what exactly are made of and can

bring serious diseases to them.

To sum up, this ice scramble is a natural product that is not harmful to the

consumers. Because of the too much hot weather here in the Philippines, it could help the

Pinoys to maintain consuming this product to be able to let the old culture stay in modern

times and to be proud of it.

The business will be located beside Snack Shack at Antique National School

because it is an accessible and well-known location that that is filled by everybody of all

ages.

Funding requirement and source

The total estimated capital of the Ice Scramble Delight business is about P 21,892

that is composed of start-up cost and the operating expenses of the business. The needed

capital will be used in the developing of the enterprise by purchasing materials and

equipment, constructing food stall, and for the first payment of the expenses of the

enterprise. The source of this capital will be financed through owner of the business.

The table below will show the construction materials, equipment and the

packaging of the product that will be included in the financing of the start-up cost of the

business also all the ingredients in the making of the product Ice Scramble Delight.

Operating and other expenses will be shown also in the table.

2
 Total Projected Cost

Tupperware Variable Price

100 Quantity
12 Total
100Cost

Start-up Cost

Rent Deposit 200 200

Construction Materials

Ply woods 125 8 1000

Wood 50 10 500

Paint 150 2 300

Nails 5 40 200

Equipment

Manual Ice Crusher 100 1 100

Blender 999 1 999

Ice Cooler 500 1 500

Scoop 20 2 40

3
Packaging

Paper cups 50 60 1,000

Wooden Spoons 80 60 1,600

Stickers 2 10 400

Transportation Expense 200 200

Total Start-up Cost 7,139

Operating Expenses

Salaries

Workers 7,000 7,000

Owners 3,000 3,000

Utilities

Electricity 150 150

Water 100 100

Raw Materials

Ice 60 2 1,200

Evaporated Milk 54 2 1,080

Ice scramble premix powder 67.50 10 1,350

4
 Total Start-up cost P 7, 139
Mini marshmallow 99 1 99
Total Operating Expenses P 14,753
Cookie crumbs 70 1 70
Total Projected Cost P 21,892
Unicorn Sprinkles 85 1 85

Fudge brownies 50 1 50

Fresh banana slices 20 5 100

Cheese cake chunks 20 5 100

Powdered milk 280 1 280

Chocolate drizzle 89 1 89

Total Operating Expense 14,753

Executive Summary

5
 The Ice Scramble Delight is a beverage stall located beside Snack Shack at Antique

National School. This beverage stall offers an ice scramble that will serve as a

refreshment for students and can be availed in a very affordable price. The customers

will have the free will to choose their desired toppings for their purchased ice scramble.

Company Vision

Five years from now, Ice Scramble Delight will be successful in retailing Filipino

refreshments particularly the ice scramble to develop and enhance the quality of services

for the future needs of our customer. Still dedicated or committed to pursuit greatness

that could enrich the life and experience of our guests. We envision to exceed not just

our customer’s expectations but also our efforts in providing them quality food and

having their trust on our business. The business’ vision is to completely settle the

company’s physical and social aspect that is ready to offer the best quality of food that

could participate and compete with other businesses.

Company Mission

Ice Scramble Delight’s mission is to provide perfect, delicious and upgraded ice

scramble at affordable price rates. To serve everyone better than anyone else by

maintaining the highest standard of quality in food. The business aims to bring back the

nostalgia of childhood and the ultimate ice scramble experience. Lastly, to earn the trust

and loyalty of our customers by showing them not just our services but also the good

values and the ethics of our business.

Company Goals / Objectives

6
● Profitability

The company aims to earn more profit from their investment and have stability in terms

of financial aspect.

● Customer Service

The company aims to satisfy the needs and wants of the costumers and assure them

proper accommodation from each member of the business.

● Growth

The company aims for better development in the future and be recognized by their

productivity, management and service.

● Productivity

The company aims to achieve improvement in product offerings to turn customer

satisfaction into customer delight.

● Retention

The company aims to retain each of the members of the business and maintain

stabilization in their management skills

Business Model

7
Business and Product Positioning

High

The Leaf Co. Bobacha Tea Lounge

QUALITY

Ice ScrambleDelight

Low

Wealth Improvement Strategies

8
 In order to improve and maximize wealth, a profit margin of atleast 30 to 40 percent

must be achieved. This will help the company track down and measure how much peso

of sales the company actually keeps in earnings. A 30% to 40% profit margin, then,

means the company has a net income of ₱0.30 to ₱0.40 for each peso of total revenue

earned.

9
 Environmental Analysis

Ice Scramble Delight have recognizable factors in different forces of the societal and

industrial environment. These factors are essential to be utilized and evaluate to know

whether it has a direct and indirect effect to the affairs of running the firm. Moreover,

this can serve as a guide for the business if ever there is a need of provision and

augmentation. This includes the societal analysis, PESTEL, industry analysis, market

position and marketing strategy.

Societal Analysis

Nowadays, climate has changed rapidly, and it brings a big impact in the society. A

lot of people are complaining about the high temperature. However, refreshment drinks

take place especially the Ice Scramble since it is a Filipino refreshment drink it has

proven to be very popular in the society and having a reasonable price that cause no harm

and energize people.

10
PESTEL Analysis

Technological Because of the new age in technology, companies have completely

PESTELwith
integrated themselves ANALYSIS
all the recent changes that have taken

place. The social media helps to increase interactive engagement

Political The business must focus to the welfare, protection and rights of all
with the consumers with real time results. With the help of new
the consumer in the Philippines. The Consumer Act of the
technology and social media, it is easier to view how the people of
Philippines R.A 7394 is the policy of the State to protect the
today utilizes technology for their benefit and how can Ice
interest of the consumer, promote general welfare and to establish
Scramble Delight reach them. The business will be able to increase
standards of conduct for business and industry.
convenience and be able to drive profit growth and revenue
Economic Economic conditions have the highest influence on a business,
because of the business’ digital platform. But there will also be a
regardless of what trade it is in. Due to the inflation in the
threat because of the cheaper machines for making the ice
Philippines that surges to 6.4% in August 2018, the Inflation will
scramble is available for home usages.
always reduce the value of money and might lead to the fall of the
Environment The producers must be concerned about the way the Ice Scramble
sales of the product.
Delight is produced, prepare and sell the products. The product has
Social Ice scramble is a classic street food favourite and is the ultimate
environmental friendly materials for packaging. In line with this,
childhood treat to any Filipino. Millennials are a highly attractive
the House Bill 7903, entitled "An Act Providing for the Phase-out
market for the ice scramble makers since they tend to try different
of Single-Use Plastic Products in the Country," seeks to institute
style or flavour of drinks. Ice ScrambleDelight should work on
mechanisms to prevent and reduce the impact of plastic products
attracting and retaining this demographic.
on the environment and on human health. (SunStar Manila, 2018)

Legal The Ice Scramble Delight business has a number of employment

laws to consider including those regulating the maximum length of

an employee’s daily and weekly working hours, the requirements

for employee breaks and facilities, tax and payroll requirements,

11
business registration and accountancy standards for reporting

profit and loss (Jones, 2013).

Industry Analysis

Refreshment drinks such as frappes and shakes, are growing rapidly from over

the years. According to Allegra Strategies, the market size of this business has increased

massively for the last 3 years. It was also stated that there would be a 25% increasing

growth for the next four years. In the Philippines, one of the popular refreshment drinks

is the Ice Scramble or also known as "iskrambol". The researchers deemed this Ice

Scramble business to be a good product for the industry. Not only that it is a Filipino

refreshment, it is also a best match for the high temperature in the country. This business

would be able to benefit the market, especially the students, by giving refreshment,

lessening their stress and possibly giving them a feeling of relaxation. This is one of the

Filipino drinks that no matter how old, could still be a trend in the industry.

Customer

Ice Scramble Delight will be located at the campus of Antique National School. It

will offer specialty and healthy Filipino drinks to senior high and high school students as

well as the general public. It will be accessible to the general public and potential buyers

with a reasonable price.

Competitors

Since the business offers a refreshment drink, it has numerous competitors located in

nearby locations. Competitors such as The Leaf Co. and Bobacha Tea Lounge who are

more established and widely known in the whole campus. But the difference of Ice

Scramble Delight is that it delivers specialty and healthy Filipino drinks and brings back

nostalgia from early childhood in a cup.

12
Creditors

Since the capital of the business will be funded by the owner, Mr. Juan C. Dela Cruz

from his savings, there would be no official creditors affiliated with the business. The

business will be a self-funded business that will be relying on the general public to gain

profit.

Suppliers

Suppliers is where a certain ingredient or product is being ordered in the creation of

a business. The price is also dependent upon the number of supplies ordered or delivered.

A change in supply is a change in the relationship between the quantity supplied and

price which are directly or positively related. The change in the price of a good results in

a change in the quantity supplied, but not a change in supply. The lower the price the

lower the quantity supplied and the higher the price the higher the quantity supplied.

Government

Since this paper is part of the requirement for educational purposes, the business

will have a lesser intervention with the government. The business will have no obligation

on any taxation and licenses of the government. The purpose of the business is to guide

the owner and its industrial partners on how to manage a business as a practice for their

future endeavour as entrepreneurs. This will be able to enhance the skill and knowledge

of the researchers on handling a business.

Employees

13
 In hiring, employees need some rules to follow that define how employees are

interviewed and on-boarded into the company. Employers have a standard method of

interviewing new staff of applicants. It is required that all new employees will undergo

diversity training and information security training. Employers require quarterly

assessments and an annual performance review that gives employees a rubric which

explains performance assessments and how the company grades employees. Each

employee should have appropriate behaviors and follow the company’s conducted

policies like proper dress code, workplace safety procedures and the usage of internet

and computers. Each member of the business should come in time to have an efficient

and effective operating and store hours. Tardiness of 10 minutes generates a warning, a

second infraction within 30 days begins a probation period, and a third infraction in the

same period results in termination Attendance is always a must; disciplinary actions may

apply to the employees who have missed more days than the allotted days of absences

that the company allows. An employee will need to work for one full year before

becoming eligible for a retirement plan or vacation plan. For some reasons employees

may experience health problems or they really need to absent, the implementation of

leave of absence policy in the business offers this to the employees however, valid

requirements are needed. Anti-discrimination Policies The business organization should

treat the employees equally providing equal opportunities to promote fair treatment in the

workplace. Anti-discrimination and affirmative action policies are conducted in order to

discourage the inappropriate behaviors in the aspects of race, sexual orientation, culture

and religious beliefs.

Market Position

14
 This includes the assessment of the business’ product status among its competitors in

terms of quality and price. The business will be able to come up with strategies to

maximize their strengths and to deal with their circumstances in terms of the business’

weaknesses among its competitors.

The table below shows the assumed status of each business’ products in their quality and

price standings. That in every product of the businesses will be rated with 5 is the highest

and 1 is the lowest in terms of quality and price.

The results of the table will be interpret with a positioning map and all the results

will be plot in the diagram. As the table above shows that The Leaf Co. and Bobacha Tea

Lounge are the most potential competitors of the business where it offers high quality

product with a high pricing rate. Then The Leaf Co. and Bobacha Tea Lounge is also

competitor of the business that acquired equal total scores of 4 with the business product

Ice Scramble Delight.

Marketing Strategy

15
 The most important element of this marketing strategy is the delivery of a quality

product. The beverage, ice scramble must be politely delivered to the respective

customers which are students. The customers will be able to freely choose their own

desired toppings for their ice scramble.

The Ice Scramble Delight’s packaging concept must fit the positioning which means that

the materials used for the product packaging are environmentally friendly. The producers

need to offer an upscale feel without spending a lot of money and to say that the

customers can avail the product in a very affordable price and that is 10-15php.

Business Description

16
 At this point, the products and equipment of Ice Scramble Delight, will be discussed.

This will also cover the size of the business, the personnel, other requirements

and the administrative operation.

Product/Service

The product of the business is a popular Filipino street food which is - Ice Scramble.

It is a drink that consists of crushed ice with flavor and toppings for a mixture of taste.

The particular product of the business is milky strawberry flavored which results to the

pink color of ice. However, there are many options of toppings that the company can

offer to the customers such as: mini marshmallow, cookie crumbs, cookie crumbs, fudge

brownies, fresh banana slices, cheese cake chunks, powdered milk and chocolate drizzle.

While for the packaging of the product, the company uses a paper cup for the benefit

of the environment. Provided with a logo of the business to engage more customers with

the appearance satisfaction of the product. There is also a variety in sizes of the cups:

small and large. The price range depends on the customer's preferred size and toppings.

Although, the business assures that the overall price of the product is affordable

especially for the students.

Machineries and Equipment

The production process of the product Ice Scramble Delight is done through the

use of mechanical and manual machines. The machineries and equipment have their own

functions and purpose and these are the following:

 Blender – this is a mechanical appliance that is use to blend or mix the ingredients to

produce the Ice Scramble Delight.

17
Size of Proposed Business

 Manual Ice Crusher – this is a manual machine that it is use to crush the ice into

smaller pieces.

 Ice Cooler – this equipment is responsible in storing the crushed ice or the Ice

Scramble Delight.

 Scooper – this is an equipment that is used to transfer the Ice Scramble Delight from

the ice cooler to the cups.

 Tupperware – this is used in storing the topping and other ingredients.

 Wooden Spoons – this small equipment are used to pick up the add-on ingredients

(toppings).

The Ice Scramble Delight is a small enterprise because it only consists 8 people.

A beverage stall is classified as a small business for it has fewer employees and less

annual revenue than a regular sized business or corporation. Small businesses like this

vary a great deal in terms of size, revenues and authorizations because it may only

require a business license.

Personnel Requirements

General Manager  

Qualifications:

 Male or female at least High School graduate.

 18 to 25 years old.

 Must have good leadership skills.

 Great verbal communications and writing skills.

18
 Ability to make hard and fast decisions.

 Must have good analytical skills.

 Must be good in managing time.

Operations Manager

Qualifications:

 Male or female at least High School graduate.

 18 to 25 years old.

 Must be able to communicate effectively with others.

 Strong leadership skill and ability to perform wide range of duties.

 Must have good planning skills and professional skills.

Financial Manager

Qualifications:

 Male or female at least High School graduate.

 18 to 25 years old.

 Excellent communication and presentation skills.

 Must have a good problem-solving skills and initiative.

 Negotiation skills and the ability to influence others.

Sales Personnel / Cook

Qualifications:

 Male or female at least High School graduate.

 18 to 25 years old.

 Diligent, honest and hardworking.

 Must have good communication skills.

19
 Physically and mentally fit.

 Acquired training and seminars are advantageous.

Cashier

Qualifications:

 Male or female at least High School graduate.

 18 to 25 years old.

 Great customer service skills.

 Must have a basic knowledge of mathematics.

 Ability to effectively manage time and prioritize tasks.

Administrative operation

The job of the administrative operation manager ensures that all operations in the

organization will run smoothly. This also involves planning, coordinating and directing

services to effectively and efficiently perform the vision and mission of the business.

Operations Manager

Duties and Qualifications

 Involves overseeing the production of goods and/or provision of services.

 Creating strategies to improve productivity and efficiency.

 Sales forecasting and planning of sales promotions.

 Ensure safe and efficient operations.

 Ensure that all the parts of the production process come together to deliver a good

quality final product.

Qualifications:

20
 Male or female at least High School graduate.

 18 to 25 years old.

 Must be able to communicate effectively with others.

 Strong leadership skill and ability to perform wide range of duties.

 Must have good planning skills and professional skills.

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

21
their own tasks. Each one of the names has their own roles to fill in and purposes to

achieve. This Organization Plan 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.

Form of Business Organization

Ice Scramble Delight is a sole proprietorship type of business that is owned by Mr.

Juan C. Dela Cruz. Legally, the owner of the business will have income and losses on

his personal tax return and is personally liable for any business-related obligations, such

as debts or court judgments.

Liability of the owner

To ensure that there will be no food poisoning and diseases such as infections,

diarrhea, water-borne disease and other epidemics, proper sanitation must be observed. A

clean work space and storage of the goods must be maintained to prevent bacteria from

spreading. Ensuring a clean storage for the food will help avoid food poisoning to

consumers. In order to ensure the employees loyalty to the business, the labor code must

be followed and observed by the owner. A minimum wage of ₱250 will be given to the

employee. In order to repay the hardwork of the employees, Bonuses such as 13th month

pay will also be given

Organizational Structure
Juan C. Dela Cruz
Owner of Ice Scramble Delight

22
 General Manager

Shanniah I.
Financial Manager
Operations Manager

Surffy Mae

Cashier Sales Personnel / Cook

The management of Ice Scramble Delight used a line chart because the manager as the

head of the business has the full responsibility for the success of failure of a business. It

is the simplest and most direct type of organizational chart that shows the authority that

passes from the highest to the lowest level of the business

Roles and responsibilities

General Manager  

Duties

 Hiring and training of employees.

 Overseeing the work of all employees.

 Responsible in the implementation of rules and regulations.

23
 Decision making in all aspect of the business.

 Responsible for over-all financial and commercial transactions.

 Keeping records of the business transactions.

Operations Manager

Duties:

 Involves overseeing the production of goods and/or provision of services.

 Creating strategies to improve productivity and efficiency.

 Sales forecasting and planning of sales promotions.

 Ensure safe and efficient operations.

 Ensure that all the parts of the production process come together to deliver a good

quality final product.

Financial Manager

Duties:

 Responsible for the financial health of an organization.

 Engaged in reviewing financial reports, monitoring accounts, and preparing activity

reports and financial forecasts.

 Investigate ways to improve profitability.

 Planning and directing the activities of workers

Sales Personnel / Cook

Duties:

 Responsible in assisting.

 Ensure the cleanliness of the store.

 Responsible to the accountability of sale.

24
 Keeping inventories record to date.

 Must properly record the total amount of sales before submitting to the manager.

 Responsible in preparing clean and healthy ice scrambles.

 Accountable for purchases, usage and storage of raw materials.

 In charge of the safe keeping of tools and equipment.

Cashier

Duties:

 Responsible in receiving payments.

 Handles monetary transactions.

 Engage in checking daily cash accounts.

 Responsible in taking customers' orders.

Production Plan

25
 This section discusses how the products is being manufactured, where the operations

planning needs to decide where the facility will be located, how the facility will be

organized, and the materials needed for the production. A major part of operations

planning is scheduling the activities that go into the production process. And will learn

about the planning and scheduling aspects of the production process.

Production Schedule

Ice Scramble Delight Operations

Flow Chart

Ice Scramble opens at 10 A.M.

Customer enters

Customer looks at the menu

Personnel will prepare the order

Customer pays

Customer receives the order

Customer leaves

26
Production Process

Various materials or resources are used by a company to in order to create and produce

goods and services that will meet the needs and wants of individuals. The ingredients of the Ice

Scramble Delight such as crushed ice, evaporated milk and ice scramble premix powder will also

be put together inside the container and will be mixed. The finish product will be then put into

inspection and will be tested to insure the safety and quality of the product. The Ice Scramble

Delight will be packed and put inside a small or large sized paper cups with a wooden spoon and

the customer’s choice of the toppings.

Ice Scramble Delight

Assembling the raw materials into

finished products

Quality Control (inspections)

Testing of finished products

Packaging the finished products

Serving the finished products

1
Processing Equipment

The Ice Scramble Delight uses several equipment in the production of the ice scramble

that will help bring easiness to the production process of the business. The equipment that will be

used in the making of the product includes: blender, manual ice crusher, ice cooler, scooper, and

tupperware. There would also be the use of wooden spoons for the customers when consuming

the product which will also lessen the harm on the environment.

Machineries and Equipment

The production process of the product Ice Scramble Delight is done through the use of

mechanical and manual machines. The machineries and equipment have their own functions and

purpose and these are the following:

 Blender – this is a mechanical appliance that is use to blend or mix the ingredients to

produce the Ice Scramble Delight.

 Manual Ice Crusher – this is a manual machine that it is use to crush the ice into smaller

pieces.

 Scooper – this is an equipment that is used to transfer the Ice Scramble Delight from the ice

cooler to the cups.

 Wooden Spoons – this small equipment are used to pick up the add-on ingredients

(toppings).

Sources of Materials

The Ice Scramble Delight will buy the ingredients from a convenient market. Direct

relationships will also be established from carpenters who build stalls in order to create the

2
desired design of the beverage stall. The business will buy the raw materials for construction in a

construction supply shop that offers low priced but good quality materials.

Description Amount

Paper cups P 1,000

Wooden Spoons 1,600

Stickers 400

Ice 1,200

Evaporated Milk 1,080

Ice scramble premix powder 1,350

Mini marshmallow 99

Cookie crumbs 70

Unicorn Sprinkles 85

Fudge brownies 50

Fresh banana slices 100

Cheese cake chunks 100

Powdered milk 280

Chocolate drizzle 89

Total Production Cost P 7,503

Production Cost

3
 The business has a total production cost of P 7,503, which means that the value or

condition of a profit is determined by the sum of cost of resources that went into making it. All

the materials that are needed in the making of the product will be included in the presentation of

the cost of each raw material. The table below are the amount of the materials that is determined

through monthly basis.

Operation Plan

4
 This section provides a highly detailed plan that shows a clear picture of how a team, section

or department will contribute to the achievement of the organization’s goals. The plan covers

what strategies and tasks to be achieved, who are the individuals who have the responsibility for

each task, when is the timeline for which the tasks must be completed and how much the

financial resources are available to complete a task.

Evaluation of Suppliers

Criteria for evaluation is a standard which accomplishment and suitability of an

individual, a product or plan.

Coordination

 Supplier delivery performance and security.

 Supplier meets direct time requirements.

Quality

 Responsiveness and cooperation in case of quality process.

 Incoming quality and reliability in process.

Cooperation

 Cooperation of Sales Representative.

 Strategy.

 Current pricing and cost transparency.

5
Company Profile

 Ownership.

 Global Ability.

Management

 Risk Management.

 Operations Management.

 Customer Satisfaction.

Environment

 Eco-friendly company.

Capability

 Customer support and communication.

Economy

 Productivity and Payment Terms.

Purchasing

 Sourcing process.

Goals of Supplier Evaluation

6
 Suppliers on the basis of their delivery, prices, production, capacity, quality of management,

technical capabilities and service.

●The concentration of purchasing volume on the best suppliers.

●The decrease in purchasing costs and increase in supplier performance.

●The optimization of the entire value chain in collaboration with our suppliers.

Evaluation Strategy

Strategic learning and evaluation gives a variety of methods and processes to provide time-

concerning, credible, and useful information that can be acted upon to increase organizational

effectiveness.

Ten (10) C's

 Competency

 Capacity

 Commitment

 Control

 Cash

 Cost

 Consistency

7
 Culture

 Clean

 Communication

Evaluating Supplier Performances

 Fewer defects Increased communication with customers helps the supplier understand, what

the customer needs and what does and does not work. When understanding these facts, the

processes can be improved to reduce the potential for defects.

Evaluation Methods

 Provide copy of the re-seller's business licence to the supplier upon request.

 Determine how suppliers ship their products.

 Evaluate supplier's reputation.

 Request a price quote from the supplier in order to compare offered prices.

Materials Requisition and Receiving Procedures

The Ice Scramble Delight will need certain goods or services so that it will be able to

continue performing. Those materials will be ordered from different stores either through online

or in physical stores. Whenever the staff will request for goods or services to a store or someone

who could provide the materials, they will need to have a materials requisition form. This

document will be used to record the movement of materials throughout the manufacturing

process. The requisition forms can help allocate costs and values to these materials. After

8
requesting for the materials, the business will then wait for its the delivery. Upon receiving the

materials, the receiver of the business must inspect the incoming goods or materials, match the

received items to the description stated on the accompanying bill of lading, as well as the

description on the related purchase order, identify each item in a delivery and ensure that it is

properly labeled with a bar coded tag that includes the item number, quantity, and unit of

measure. If everything matches correctly, the receiver will sign the invoice, and then the

delivered materials will be put in proper storage areas. Then, the paperwork will be processed to

keep with the operation’s standard operating policies and procedures.

Storage Inventory Control System

The business Ice Scramble Delight will have an inventory control system in order to

properly manage the inventory that have been purchased and will be purchase. Also it will help

the business to determine how many Ice Scramble Delight the business can produce every day. It

includes the process of purchasing, delivering, receiving, listing, storing and reordering. The

storage inventory control system will help the business to identify what are the insufficient

materials and the amount of their materials that will be using for the next and current month.

The business will purchase their ingredients and packaging in a retailer and wholesaler

stores. The purchased products for the making of the Ice Scramble Delight will be received,

listed the amount of quantities that have been bought and stored in the production site of the

business which is at the Barangay Funda Dalipe, San Jose, Antique. The authorized personnel

will be in charge of listing the inventory of the materials every time there is an outflow and

inflow of the purchased materials. There are some ingredients that will purchased and will be

using for a given months like the toppings. While other ingredients and packaging materials will

9
be reorder every end of the month. Also the business will have their supplier of Ice by ordering

and reordering it each day of the operation of the business.

Marketing Plan

10
Product

Ice Scramble Delight will be an innovative and eco-friendly product. The container will be

a disposable cup made out of paper that will be lined or coated with plastic or wax to prevent

liquid from leaking out or soaking through the paper. The business will also use wooden spoons

as a substitute for metal and plastic spoons. They will be flat and will have a small dip in the

middle to help the customers scoop the product. Unlike metal spoons that may produce

scratching and disposable plastic spoons that may add up to the litter, wooden spoons could help

maintain and keep the environment clean. There would also be assorted toppings like mini

marshmallows, cookie crumbs, unicorn sprinkles, fudge-brownie, reese's peanut butter cup,

fresh strawberry and banana slices, cheese cake chunks, chocolate-chip cookie dough, powdered

milk and chocolate and caramel drizzle.

Place

The product will only be available beside of the Snack Shack Canteen at Antique National

School. The place is accessible and well-known location that that is filled by everybody of all

ages. It is also a convenient place for selling Ice Scramble.

Price

The sellers aim to offer affordable and budget-friendly prices for the benefit of the target

market. Specifically, the sellers offer two options for the customers: a small-sized cup of Ice

Scramble for only 10 pesos and large-sized cup for 15 pesos. There is also a payment of 3 (or 5)

pesos for additional toppings. The business does not only aim to produce a quality product, but

also to benefit the customers with prices that are affordable to delight and gain loyalty among the

11
customers. The owners also consider that the set prices for the product will not result to the

decrease of profit in the business

Promotion

The business will promote the product through quality product offerings. The business will

communicate their product through promotion strategy that for every 15 cups that the buyers

could collect and be able to return it to the business, they will receive one Ice Scramble Delight.

This promotion strategy could enlighten the mind of people especially customers that we should

always take good care of our nature by not throwing any piece of garbage anywhere.

Aside from that, the business will also offer a Freebie card for every first purchase of a

customer wherein, they can avail one free 10 peso cup of Ice Scramble for every 5 purchases. In

these strategies, the business will be able to gain more buyers that will be delighted through these

product offerings and will satisfied their needs.

People

The target customers are the students and teachers of the school, even though the visitors.

The product will be efficient and effective for them since Philippines is a tropical country and it

is usually hot. It can also help them relieve stress.

Packaging

In terms of the product’s packaging the business prefers to use paper cups and wooden

spoon instead of plastic cups and spoon which is highly recommended for the benefit of a

friendly environment. Provided with a logo of the business to engage more customers with the

appearance satisfaction of the product. There is also a variety in sizes of the cups: small and

12
Positioning

For the most important target market, students and faculty who crave an innovated

refreshment , the Ice Scramble Delight satisfies the need for a refreshing and exciting experience.

Unlike our key competition, the Ice Scramble Delight is designed to handle this need from its

inception, starting with the general construction of the facility. The food will be quickly

delivered to the customers by the polite employees will give them an experience unlike any

other.

large. The price range depends on the customer's preferred size and toppings. Although, the

business assures that the overall price of the product is affordable especially for the students.

13
 Financial Plan

Financial planning involves all inclusive observation and evaluation. This part also includes

financial statements that reflects the company’s current status and where the company is

expected to be in the future. Through this data or information the organization will be able to

determine how much the business needs and how it helps the external businesses that investing

in the business is a wise decision in using their allotted funds. This part also is very crucial in

terms of making decision since the decision would be dependent on the financial results. After

this part the company will decide about how to maintain and improve the company’s current

status.

Major Assumptions

The Ice Scramble Delight Business will consider the following assumptions 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 on investment at the first two

months of operation.

 The business will be profitable or feasible in the first three months of the business operation

and the succeeding months.

14
 Some other ingredients and materials in the making of the product will be purchase in

wholesale basis that will be using for a given specific of time.

 The business will assume that all the equipment that have been purchased will be

depreciated at the very first month of the business operation.

 The sales of the business will be unstable due to some circumstances like weather and

others.

 The enterprise will assume that it will be generate net income in the succeeding months and

the sales will always fluctuate.

Ice Scramble Delight

Income Statement
For the Year Ended September 30, 2019

Revenue
Sales 242,840

Expenses
Rent deposit expenses 2,400
Packaging 9,000
Salaries 120,000
Utilities 3,000
Raw materials 13,509
Transportation 2,400 150,309

Net Income 92,531

Projected Income Statement

15
Projected Statement of Changes in Equity

Ice Scramble Delight

Statement of Changes in Equity
For the Fiscal Year Ended September 30, 2019
Beginning Capital P 21,892
Net Income 92,531
Sub Total 114,423
Withdrawal 0
Ending Capital P 114,423

Projected Statement of Financial Position

Ice Scramble Delight

Statement of Financial Position
For the Fiscal Year Ended September 30, 2019

Liabilities
Assets
Accounts Payable
Cash P
P 200
56,594
Accrued Liabilities
Inventory 150
46,179
Total Current Liabilities
Supplies P12,000
350
Total Current Assets 114,773
Owner’s Equity
Equipments 1,739
Capital 114,423
Accumulated Depreciation (1,739)
Total Liability and Owner’s Equity P 114,773
Total Non-Current Assets 0
Total Assets P 114,773

Financial Statement Analysis

Ice Scramble Delight

16
 Income Statement
For the Years Ended September 30, 2019 and September 30,2020
Year Ended Year Ended Increase Percent
September 30, September 30,
2019 2020
2018 2019
Sales 242,840 315,692 72852 30%

Expenses
Rent deposit 2,400 2,400 0 0
expenses
Packaging 9,000 11,700 2700 30%
Salaries 120,000 134,400 14400 12%
Utilities 3,000 3,900 900 30%
Raw materials 13,509 17,562 4,053 30%
Transportation 2,400 2,400 0 0

Net Income 92,531 142,130 49,599

Ice Scramble Delight

Statement of Changes
Ice Scramble in Equity
Delight
For the Years Ended September
Statement 30, 2019Position
of Financial and September 30,2020

YearEnded
For the Years EndedSeptember
Year Ended
30, 2019 andIncrease Percent
September 30,2020
September
Year Ended30, September 30,
Year Ended Increase Percent
September
2019 30, September
2020 30,
2019 2020
2018 2019
Beginning 2018
P 21,892 2019
114,423 92,531 4.2 %
Assets
Capital
Cash
Net Income 56,594
92,531 73,257
142,130 16,663
49599 30%
54%
Inventory
Sub Total 46,179
114,423 60,033
256,553 13,854
142,130 30%
1.2 %
Withdrawal 0
17
Ending 114,423 256,553 142,130 1.2%
Capital
 Supplies 12,000 15,600 3,600 30%

Total Current 114,773 108,133 24,954 30%

Assets
Equipments 1,739 0 0 0
Accumulated (1,739) 0 0 0
Depreciation

Total Non- 0 0 0 0
Current Assets
Total Assets 114,773 257,023 142,250 30%

Liabilities

Accounts 200 270 70 35%

Payable
Accrued 150 202 52 35%
Liabilities

Total Current 350 470 122 35%

Liabilities
Owner’s
Equity

Capital 114,423 256,553 142,130 1.2%

Total Liability 117,773 257,023 139,250 1.18%

and Owner’s
Equity

18