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PANGASINAN NATIONAL HIGH SCHOOL

Accountancy, Business, and Management


Business Enterprise Simulation
For Goodness Cake

For Goodness Cake


“The tastes that rhymes with your cravings”

A Business Plan Paper


Presented to the Faculty of Senior High School
Pangasinan National High School

In Partial Fulfillment
Of the Requirements for Business Enterprise Simulation
Under the ACCOUNTANCY, BUSINESS, AND MANAGEMENT

Jean Pauline R. Bernal


Grade 12 ABM 2

April 1, 2022
PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

TABLE OF CONTENTS

CHAPTER I. COMPANY PROFILE


Rationale…………………………………………………………………………………...1
Statement of the Problem………………………………………………………………...1
Business Concept…………………………………………………………………………1
A. Business Name…………………………………………………………………1
B. Business Offerings……………………………………………………………..2
1) Properties…………………………………………………………………..2
2) Purpose of the Product…………………………………………………...3
C. Unique Qualities………………………………………………………………..4
D. Business Structures……………………………………………………………5
E. Organizational Structure……………………………………………………….6
F. Strategic Analysis of the Company and its Business……………………….6
Mission………………………………………………………………………6
Vision………………………………………………………………………..6
Goals and Objectives……………………………………………………...7
Core Values………………………………………………………………...7
CHAPTER II. MARKETING ANALYSIS
A. Situation Analysis……………………………………………………………….8
B. Target Market / Audience………………………………………………………8
C. Goals……………………………………………………………………………..9
D. SWOT Analysis…………………………………………………………………10
E. Strategies and Tactics………………………………………………………….11
Marketing Plan……………………………………………………………...11
Promotion……………………………………………………………………11
F. Product Costing………………………………………………………………….12
G. Competitors Analysis…………………………………………………………...13
Competitive Advantage…………………………………………………….14
PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

CHAPTER III. TECHNICAL ASPECT


A. Legal Requirements……………………………………………………………15
B. Organization Cost………………………………………………………………15
C. Inputs in Production…………………………………………………………….16
Manpower…………………………………………………………………...16
Materials……………………………………………………………………..16
Fixtures………………………………………………………………………17
Sanitary Supplies…………………………………………………………...18
Packaging…………………………………………………………………...18
Money / Capital……………………………………………………………..19
D. Transformation Process
Product Design……………………………………………………………...19
Product Packaging………………………………………………………….19
Process Flow………………………………………………………………...20
Cleaning / Sorting - Contamination Control………………………………20
Premises……………………………………………………………………..20
E. Location…………………………………………………………………………...20
PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

CHAPTER I
Company Profile
Rationale
Would anyone actually start a business in the middle of a pandemic? The question highlights
a phenomenon that has been under-appreciated amid the economic gloom of Covid — recession,
unemployment, and business failures. In fact, a crisis also creates entrepreneurial opportunities —
especially when, like this one, it coincides with technological revolution. It is not just the likes of
Shopee, Lazada, Facbook, and Instagram that can profit from disruption. Start-ups and small
businesses too have a chance.
When there is more uncertainty, there is more reward. There a lot of opportunities. Covid is
potentially a really great opportunity for small businesses. Consumer attitudes and practices are
changing completely. This paints a more positive impact for the baking industry, as consumers rely
more on eating at home in response to the pandemic.

Statement of the Problem


For Goodness Cake's goal is to demonstrate the viability and marketability of food pastries,
as well as to fulfill customers' appetites at a reasonable cost. It sells perishable comfort food – sweet
and enticing delicacies that appeal to a wide range of customers. The products are also exceedingly
perishable; many consumers have grown to anticipate the business to deliver daily baked goods.

a) How will the business meet their customer's demand?


b) In what way does the business excel over its competitors?
c) Why should customers choose For Goodness Cake above other businesses?

Business Concept
A. Business Name
For Goodness Cake was inspired by the phrase 'for goodness sake,' which is used to
convey surprise or annoyance. However, we converted the meaning of our business name
into a positive one, “The flavor that rhymes with your cravings”, For Goodness Cake. The idea
behind the name is to emphasize the goodness and quality of the products and to satisfy the
customers' demands.

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

 For Goodness - To underline the quality of the products.


 Cake - Main product of the business and most trend pastry around the area.

Figure 1.1. The Brand

Table 1. Logo Interpretation


Color / Shape / Object Meaning
The color brown is associated with physical
comfort, simplicity, and quality. It is materialistic
Brown
in the sense that it emphasizes quality. And
combine with the canary hue, which represents
joy and vigor.
Cake The main product that is loved by many.

B. Business Offering
For Goodness Cake is a home-based business that offers the market a variety of
pastries with distinct tastes and flavors. Included products are custom cakes, cookies, and
breads.

1. Properties
Good pastry is a rare combination of nutrition, convenience, and luxury. Today's
consumer has less time to create wholesome, handmade pastry, but increasingly appreciates
the nutritional and sensory benefits it provides. Good pastry provides fiber and carbohydrates
in a convenient, low fat form that is portable and delicious, and never goes out of style. The

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

business provides high-quality pastries made from top quality ingredients. We use no artificial
additives or preservatives and our cakes are baked fresh to order.

Figure 1.2. Finished Product (Cake) Figure 1.3. Finished Product (Banana
bread)

Figure 1.4. Finished Product (Cookies)

2. Purpose of the Product


For Goodness Cake aims to show that food pastries are viable and marketable, as
well as to satisfy customer’s appetite at a low cost. Bread, cookies, and cakes are typical
goods made from flour or meal sourced from some type of grain. Bread, already a common
staple in prehistoric times, provides many nutrients in the human diet.
For Goodness Cake provides perishable comfort food -- sweet and appealing treats
that appeal to a broad target market. The products are also exceedingly perishable; many
customers have come to expect the business to offer product that is baked fresh daily.

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

C. Unique Qualities

Table 2. Benefits
Benefits Justification

Carbohydrates are the body’s primary source


of energy. Unfortunately, none of the
1. For Goodness Cake products are high in
carbohydrates in the pastries contain fiber, a
carbohydrates
form of carbohydrate that the body cannot
digest and hence promotes satiety, regulates
blood sugar levels, and protects digestive
health.

Sweet cravings are one of the leading causes


of diet failure. When the average adult stops
eating sweets entirely, they may perceive an
2. For Goodness Cake products can
improvement in their short-term fitness
actually improve your weight control
objectives. However, studies have shown that
individuals who indulge in dessert but
consume a balanced diet have a better chance
of long-term weight loss success.

Carbohydrate-rich foods promote the formation


of molecules in the brain and body that
contribute to emotional well-being. Coming to
3. Cakes and pastries lift the mood
your favorite dessert is beneficial to both your
mind and body. Make the most of this scientific
approach and enjoy your favorite sweet treat
guilt-free. You're taking care of your body
admirably.

4. For Goodness Cake products provide a The fruit is an important element of your daily
convenient way to bring more fruit to your nutritional intake, which keeps you balanced,

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

diet solid, and resistant to a variety of ailments.


Adding strawberries and blueberries to a cake
topping makes a nutritious snack (rich in
protein and healthy fats) a crucial food for your
everyday fruit intake. There are many health
benefits of eating cakes and pastries and
making the body keep fit.

D. Business Structure
For Goodness Cake is a home-based business that operates as a sole proprietorship.
The following are the considerations made:

1. Capital - It does not necessitate a big financial investment. Only what's on hand.

2. Ease of information - This business structure includes the freedom and flexibility of
operating as a sole proprietorship. The ease of launching a sole proprietorship is one of its
advantages of emergence. If we choose to file our business, we will need very little paper
work. Simply said, fewer paperwork means you can devote more time to building your unique
business plan, which will help you avoid problems down the line.

3. Distribution of Profit - Sole proprietors are the sole owners of their enterprises, and
earnings are not shared with other owners.

4. Simpler Income Tax - Taxes are much easier to file as a sole proprietorship. A portion of
housing expenditures, including electricity, internet, and so on, can be written off for a small
business that utilizes their own house as a business base. When you submit your personal
tax return, this helps decrease your personal taxes and may even result in a tax refund.
Corporations do not have this benefit.

5. Simplified Ownership - In terms of business structure, a sole proprietorship is the most


basic. A single owner makes all choices, accepts accountability, and controls all aspects of
the business.
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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

E. Organizational Structure
For Goodness Cake has been established as sole proprietorship owned and managed
by Ms. Jean Pauline R. Bernal. The business consist of only two (2) personnel including:

Manager / owner - Responsible for managing the daily activities in the bakery. Responsible
for providing direction for the business, and creating, communicating, and implementing the
organization’s vision, mission, and overall direction – i.e. leading the development and
implementation of the overall organization’s strategy.

Service Crew - The one in charge of the business's production and sales. In addition, any
other duties given by the management.

General Manager /
Owner

Service Crew

F. Strategic Analysis of the Company and Its Business

MISSION

For Goodness Cake is passionate about producing high quality friendly baked goods for all to
savour and enjoy. Our goal is to provide products that are irresistible and services that
surpass customer expectations every time.

VISSION

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

To provide baked goods of exceptional quality to every household in Lingayen, Pangasinan.

GOALS AND OBJECTIVES

 Provide goods and services to the customers with professionalism


 To provide customers with affordable products profitability
 To customize the products to the need of the customers
 To have some advantage with the other competitors
 To sale in a good way and to have harmonious relationship with the customers

CORE VALUES

Accountability - We acknowledge and accept responsibility for actions, products, decisions,


time and policies.

Consistency - Our delicious menu offerings are true to what our customers expect and enjoy
each and every time.

Empowerment - Our valuable team is charged to use their creative skills and experience to
offer products and services that surpass customer expectations.

Integrity - With each customer, supplier, governing agency, and competitor, we deliver
honest, timely communication and service that demonstrates respect and kindness.

Quality - All of our wholesome ingredients are carefully sourced from the most trusted
suppliers to ensure that the health, dietary, and allergy requirements of our valued customers
are consistently met.

Respect - We will conduct ourselves in a manner that values the individual needs.

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

Teamwork - We seek to establish a pleasant work atmosphere by instilling a spirit of


cooperation among individuals, understanding that our success is dependent on our ability to
operate as one successful team.

CHAPTER II
Marketing Analysis

A. Situation Analysis
For Goodness Cake is a home-based business that sells a variety of pastries with
distinct tastes and flavors. Included products are custom cakes,cookies, and breads. The goal
of our business is to show that food pastries are viable and marketable, as well as to satisfy
customer’s appetite at a low cost. We have decided to grab the opportunity on social media
since online selling is becoming increasingly popular, and this generation is constantly on
trend. Pastries are really loved on our community, so it’s a plus for us.
For Goodness Cake offers several advantages over its competition. Those advantage
are:
Exceptional customer service and commitment: The owner of For Goodness Cake
pride herself to being on location everyday and getting to know the majority of her clientele.
Jean love interacting with the customers and listening to what they really envisions for their
custom made cake. It is extremely rewarding to put that idea into reality and deliver what the
customer envisioned. We love seeing the customer’s face when they see the finished product.

Delicious and freshly made pastries: For Goodness Cake will bake pastries daily
and only sell what is freshly made for that day. There will never be a stale pastry served.

Convenient location: For Goodness Cake will be located in a decent and accessible
residence in Lingayen, where it neighbors grocery store and some restaurants.

B. Target Market / Audience

Demographic Profile of Target Market

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

For Goodness Cake will serve the residents of Lingayen, Pangasinan, and will appeal
to all households and residents. Whether someone is working class, business thing, a
teacher, or a student, there will always be a need for a bakery like For Goodness Cake.

Figure 2.1. Precise Demographics for Lingayen, Pangasinan

Younger customers may order pastries from a bakery, while families may drop by for breads
and rolls. Orders for tiered cakes for birthdays and other special events may come from high-
income households.

C. Goals
For Goodness Cake is expected to grow to over five million pesos in the next five
years. Attaining at least eighty thousand pesos every month. Consumers are increasingly
demanding healthier ingredients in bread and desserts. Successful operators will, therefore,
need to offer a greater variety of whole-grain, all-natural or gluten-free products in order to
capitalize on these trends. Moreover, changing preferences and increasing disposable
income levels are encouraging consumers to choose more premium and specialty varieties
over conventional private-label products.

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

D. SWOT ANALYSIS

Table 3. Swot Analysis


STRENGTHS WEAKNESSES
a) Bakery Products - A variety of baked food items in a) New in the Market - It takes a lot of time for a new
FGC plays a significant role in attracting the attention of business to win the trust of customers and earn the
customers. And we offer the basic bakery products. The reputation of being an established brand in the market.
more products, the easier it would be for us to satisfy the b) Price - When the production cost and various other
needs of customers. direct/indirect costs increase, then owner have to
b) Art Design - Such unique artistic designs add value to increase the retail price in order to meet the expenses.
the products and make them better presentable. It provides
However, customers don’t like the increase in the price
a competitive edge in the market.
of daily food items, because they buy it casually every
c) Equipment - Having all the tools and equipment is one
day.
thing, and skillfully making use of all of those tools and
equipment is a completely different thing. Therefore, it’s
significant to learn the usage of various tools efficiently.
d) Skilled staff - The thing that matters at the end of the
day is the skilled workforce and experienced staff/partner.
They would help your business in many ways like the
preparation of better quality products, less wastage, and
increased customer satisfaction

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

OPPORTUNITIES THREATS
a) Diet Trends - Gen Z and millennials have shifted a) Competitors - FGC is a small business, it would then
their attention towards healthier products. If you’re in the have to face competition from the different businesses.
bakery shop business, then you should produce less b) Safety Regulations - You have to follow the safety
oily and low sugar products in order to make the bakery and health regulations for the production of bakery
products healthier. Such steps would allow you to target products. Since it’s a food business, the production
the health and diet-conscious customer market. process and quality of food matters a lot to the
b) Product Expansion - Conducting market research customers. You should set high standards for your
and checking the feasibility of various bakery products bakery regardless of the visit of food authority members;
that has a potential for growth. it would show your commitment to the business you are
in.

E. Strategies and Tactics

Marketing Plan
For Goodness Cake plans to promote the business's launch day by sending flyers to
customers. We opted to market our business on social media platforms such as Facebook
and Instagram because the vast majority of people use them. On the first day of operation,
the business will also conduct a promo in which the first 20 customers who place an order will
enjoy discounts up to 50% off of our items.

For Goodness Cake will offer the unique value proposition to its clientele:
 Exceptional customer service and attention to detail on all custom made orders.
 Freshly made pastries baked daily.
 Convenient and easily accessible location.

Promotion

Figure 2.2. Flyer, Social Media Accounts

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

F. Product Costing
Table 4. Bento Cake Product Costing
Particulars Quantity Unit Unit Cost Amount
Sugar 5 1/4 kg 20.00 100.00
Unsalted butter 2 1 kg 75.00 150.00
Eggs 20 1 piece 6.00 120.00
Vanilla extract 1 15 ml 35.00 35.00
All-purpose flour 6 200 g 42.00 252.00
Baking powder 1 15 ml 20.00 20.00
Milk 3 250 ml 145.00 435.00
Food coloring 8 30 ml 41.00 328.00
Packaging: 10 1 piece 9.00 90.00
Small box
Total Production Cost: 1,530.00

Product Pricing:
Total Production Cost 1,530 Bento Cake Pricing:
Product Quantity 10
250 Pesos
Production Cost 153 pesos
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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

Selling Price / Piece 250 pesos

Table 5. Cookies Product Costing


Particulars Quantity Unit Unit Cost Amount
Chocolate chip 2 250 g 75.00 150.00
Butter 1 200 g 63.00 63.00
White sugar 1 1/2 kg 27.00 27.00
Flour 2 200 g 42.00 84.00
Egg 2 1 piece 6.00 12.00
Brown sugar 1 1/2 kg 27.00 27.00
Vanilla extract 1 15ml 35.00 35.00
Baking powder 1 15ml 20.00 20.00
All purpose cream 1 125 ml 65.00 65.00
Packaging: 2 60 pieces 51.00 102.00
Karton Box
Total Production Cost 585.00

Product Pricing:

Total Production Cost 585 Cookies Pricing:


Product Quantity 45
125 pesos / 9pcs.
Production Cost 13 pesos
Selling Price 9 pieces for 125 pesos

Table 6. Bread Product Costing


Particulars Quantity Unit Unit Cost Amount
White Bread Flour 1 700 g 180.00 180.00
Instant Dry Yeast 1 8.5 g 35.00 35.00
Sugar 1 10 g 20.00 20.00
Salt 1 14 g 12.00 12.00
Total Production Cost: 247.00

Product Pricing:
Total Product Cost 247 Bread Pricing:
Product Quantity 10
45 pesos
Production Cost 24.7 pesos
Selling Price / Piece 45 pesos

G. Competitors Analysis

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

Direct and Indirect Competitors


For Goodness Cake will be competing with other local bakeries in Lingayen
community. A profile of each competitor is below.

Ganache Cakes and Pastries


Ganache Cakes and Pastries serves up cakes and other pastries in Lingayen,
but they also deliver all around Pangasinan. They are independent bakery offering fresh
baked goods everyday. They specialize in cakes and other pastries, with a touch of magic.
Ganache Cakes and Pastries is owned by Genelyn Tersona, who graduated Cum Laude in
Pangasinan State University and took her master’s degree on Ateneo de Manila University.
She’s now continuing to grow her line of nutritious and satisfying baked goods.

Cake Boss Lingayen


Cake Boss is still recognized throughout town for offering the greatest baked
delicacies. They specialize in freshly made pastries and cakes. The owner of Cake Boss
Lingayen is Chef Allan De Vera. They have 3 branches around Pangasinan. Their
products are loved by many customers.

Cindy’s Bakery
Cindy’s Bakery is one of the best bakery in Lingayen, Pangasinan. They offer
many products such as cakes, breads, pies, and other bakery goods that people will surely
love. They are open Monday through Sunday from 9:00 am - 6:00 pm.

She Bites
She Bites is also a small business that specialize in cakes and cupcakes. She
Bites will have trouble responding to the quality advantage of our and other equipment and
method provides.

Boss Monkey
Boss Monkey is one of the famous eating place at Binmaley, Pangasinan. They
offer some kind of pastries and drinks like milktea. They serve what they know and have
perfected.

Competitive Advantage

For Goodness Cake offers several advantages over its competition. Those advantages are:

 Exceptional customer service and commitment: The owner and staff of For Goodness
Cake pride themselves to being on location everyday and getting to know the majority of
their clientele. They love interacting with the clients and listening to what the client really
envisions for their custom made cake. It's tremendously fulfilling to turn that notion into a
reality and offer exactly what the customer wanted. We like witnessing the look on the
client's face when they view the completed product.

 Delicious and freshly made pastries: For Goodness Cake will bake pastries daily and
only sell what is freshly made for that day. There will never be a stale pastry served at
For Goodness Cake.

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

 Convenient location: For Goodness Cake will be located in a favorable place where it
neighbors sari-sari stores, churches, and some schools.

CHAPTER III
Technical Aspect
The technical part involves determining the resources needed for the planned project.
The business's technical capacity is then compared to the business's technical needs in
order to determine its viability.

A. Legal Requirements
There are various legal conditions that must be met in order to start a business. These
are as follows:
 DTI Permit
 Application Form
 Business Permit
 Application Form
 BIR Permit
 Barangay Permit
 Mayor’s Permit
 Business Regulation
 Sanitary Permit

B. Organizational Cost

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

To get all of the legal documents, the company will spend a total of Php 3,410,
prerequisite for the business's formation. The city's costing is used to calculate the
organizational cost of needs.
Table 7. Organizational Cost
Barangay Permit Php 120.00 Business Plate Php 100.00
Mayor’s Permit Php 1,200.00 Zoning Fee Php 30.00
BIR Permit Php 500.00 Sanitary Inspection Fee Php 300.00
Sanitary Permit Php 90.00 Total Php 3,540.00
Occupation Permit Fee Php 200.00
Garbage Fee Php 1,000.00

C. Inputs in Production

Manpower
For Goodness Cake will not necessitate a large number of employees, the
business will only employ two (2) people: the manager/owner and the service crew. The
manager, who is also the owner, is the one responsible for managing the daily activities in the
bakery, and responsible for providing direction for the business. While the service crew is the
one in charge of the business's production and sales. In addition, any other duties given by
the management.

Materials
Table 8. Materials
Tools Item Description Amount

Non-stick Baking Tin 299.00

Baking Paper 40.00

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

Measuring cups 100.00

Spatula 60.00

60.00
Flour Dredger

Electric Hand Mixer 199.00

Mixing Bowls 90.00

Piping Bag 50.00

Fixtures
Table 9. Fixtures
Overhead Item Description Amount
Baking Oven 12,000.00

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

Bakery Cooler 6,000.00

Stainless Table 1,500.00

Sanitary Supplies
Table 10. Sanitary Supplies
Sanitary Supplies Item Description Quantity Amount

Apron 1 piece 60.00

Hair Net 100 pieces 150.00

Plastic Gloves 100 pieces 18.00

Face Mask 50 pieces 55.00

Packaging
Table 11. Packaging
Material Item Description Quantity Amount

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

Ribbon Per 25 yards 44.00

Paper Case 1 piece 8.00

Corrugated Box 1 piece 13.00


(22.5x17x13cm)

10x10 Plastic Pouch 100 pieces 62.00

Wax Paper 50 pieces 70.00

Cake Board 20 pieces 150.00

Money / Capital
The amount of money or capital required to start a business Php 300,000, which will be lent
by the guardians/parents to the members of the business.

D. Transformation Process

Product Design
For Goodness Cake offers a selection of pastries with various tastes and flavors.
Custom cakes, cookies, and breads are among the products offered.

Figure 3.1. Product Design

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

Product Packaging
The figure depicts the standard packaging of For Goodness Cake on every order of the
product.

Figure 3.2. Product Packaging

Process Flow

Cleaning / Sorting - Contamination Control


Raw materials and ingredients are properly cleansed, sorted, and inspected in order
to decrease biological, physical, and chemical contamination and prevent taint of the finished
product.

Premises

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PANGASINAN NATIONAL HIGH SCHOOL
Accountancy, Business, and Management
Business Enterprise Simulation
For Goodness Cake

The surrounding land is kept in good condition to keep pollution sources like trash and
insect breeding grounds under control.

E. Location
For Goodness Cake will serve the residents of Lingayen, Pangasinan, and is located at
107 Pangapisan Sur Lingayen, Pangasinan. FGC will appeal to all households and residents.
Whether someone is working class, business thing, a teacher, or a student, there will always
be a need for a bakery like FGC.

Figure 3.3. Vicinity Map

Given our target market would be Lingayen residents of all ages, the location is great for
reaching our target market and has a high chance of success for the business. The location
can be found at 107 Pangapisan Sur, Lingayen, Pangasinan.

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