Professional Documents
Culture Documents
Business Plan
Business Plan
A business plan on
SWEET RUN
In partial fulfillment for the subject
Entrepreneurship
Members:
Instructor:
Bless Christine Hibaya Noel
Section Name:
ABM Strand
(Accountancy, Business & Management)
DEDICATION
This business plan is dedicated to our parents, who are the inspiration for the
completion of this paper and who, despite the recent epidemic, continue to support us
emotionally, morally and financially.
To all of our friends and family members who have contributed words of support
and guidance in order to assist us in finishing this paper.
To the Almighty God the father, his sacred offer allows us to live through our lives
with faith, peace, love, and joy.
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TABLE OF CONTENTS
I. EXECUTIVE SUMMARY………………………………………………………...……..…..4
II. COMPANY BACKGROUND
I. Vision…………………………………………………………………...…………...6
II. Mission…………………………………………………………………………...….6
III. Goals and Objectives……………………………………………………………...6
IV. Nature of Business…………………………………………………………………7
V. Description of Product and Services…………………………………………….9
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V. PRODUCTION PLAN
I. Planning Process…………………………………………………………………...30
II. Process Layout……………………………………………………………………..32
III. Production Planning………………………………………………………………..33
IV. Material Planning…………………………………………………………………...36
V. Property, plant and equipment planning..………………………………………..36
VI. Kitchen Supplies inventory planning……………………………………………...37
VII. Manpower Planning………………………………………………………………...37
VIII. Overhead Requirements…………………………………………………………...38
IX. Operating Budget…………………………………………………………………...38
X. Implementation Schedule……………………………………………………….…39
VI. FINANCIAL PLAN
I. Assumptions…………………………………………………………………………41
II. Sales forecast……………………………………………………………………….42
III. Operating Budget…………………………………………………………………...42
IV. Projected Income Statement………………………………………………………43
V. Projected Statement of Changes in Equity………………………………………44
VI. Projected Statement of Cash flows……………………………………………….45
VII. Projected Statement of Financial position………………………………………..46
VIII. Break Even analysis………………………………………………………………..47
IX. Profitability Ratios…………………………………………………………………..49
VII. Appendices
I. Documentation………………………………………………………………………51
II. Survey results……………………………………………………………………….54
III. Computation tables…………………………………………………………………57
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I. EXECUTIVE SUMMARY
A bite of deliciousness is found at Sweet run‘s chiffon cakes. Sweet run is a hybrid
form of manufacturing and service business that provides homemade chiffon cakes,
varying in different flavors. The cakes are guaranteed to last a week with adequate
preservation. More interestingly, the moist part of the cake sticks on the plate, giving its
consumers an incredible aftertaste effect. Furthermore, the business will source and
purchase its raw ingredients from the local market, in an effort to minimize costs and
promote the growth of the economy. In addition, the business ensures to provide an
excellent product quality that is served in large portions, with an affordable cost of Php
250.00 per cake.
Sweet run is a sole proprietorship type of business, owned by John Hansel Pacatang
who will invest an amount of Php 200,000 as a starting capital. The business is also
operated and assisted by a group of employees namely, John Lloyd Salac, Klint
Mondijar, Breanne Paolo Suan, Fretzie Enero, Julia Rica Bulagao, Cherish Heart
Natividad and Loi Joshua Guico. The site of the business will be established and
located at Box Park, Magsaysay Street, Dipolog City, and will open on January 20,
2022.
Considering that chiffon cakes is under the category of food businesses, hence, in
this case, Sweet run will adhere in maintaining safety and health protocols, facilitating a
hygienic workplace, and ensuring proper processes in baking, storing, and delivering of
products to the purchasers. Moreover, the business will use ecological packaging
materials to promote sustainability. In terms of advertising the baked goods, Sweet run
will utilize the power of social media by creating a Facebook page to build its business
reputation, promote its products, and target potential customers. Lastly, Sweet run aims
to provide its products to a wide variety of people in terms of ages and occupations,
suitable for any occasion at an affordable price.
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Company
Description
5
II. COMPANY BACKGROUND
VISION
To continuously innovate new products and promote kind services. To globally
create an environment that pleases not only the consumers but also promotes respect,
equality, and safety among customers and workers alike.
MISSION
To make, provide, deliver, and sell the highest quality of products and services
with a continued commitment to promote customer friendly services, provide natural
ingredients and adhere to environmental and community standards
The following are Sweet run’s goals and objectives within its given time frame,
sweet run aims to do the following:
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● To establish expansion to reach a wider range of customers while applying
necessary improvements upon learning from their feedback.
● To uphold loyalty and trust from customers and employees through dignified
service and a great work environment.
NATURE OF BUSINESS
Sweet run is the name of the business. Sweet run is a manufacturing and service
business therefore it is a hybrid business. Sweet run produces quality baked chiffon
cakes and is delivered to the customer’s doorstep. The product is mainly made by
separating egg yolks and whites and then combining them with components such as oil,
sugar, flour, baking powder and other flavourings (orange, mocha, cheese pimento and
pineapple) and then recombining them for the baking process. The products are then
made available for delivery to the customer’s doorstep. The product’s prices are
calibrated and adjusted depending on price ranges of ingredients, but the prices will be
calibrated reasonably to establish credibility, and are placed in the midrange for
availability to the general public. The business is located in Dipolog City, Box park,
Magsaysay Street and it is managed by students of ABCollege, ABM-C students.
However, due to the still lingering presence of Covid-19 and quarantine restrictions, it
will also mainly conduct business through online transactions.
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PRODUCTS
AND
SERVICES
8
DESCRIPTION OF PRODUCT AND SERVICES
Sweet run’s products are homemade chiffon cakes that will be served with a
variety of flavours and tastes, namely Sweet run’s original recipe of orange, mocha,
cheese pimento, and pineapple flavoured chiffon cakes. The ingredients used in the
making of these products are all high quality and will be freshly served; it is also given
an extra amount of eggs, resulting in huge portions and quantity to the consumers.
Furthermore, the recipe in baking Sweet run’s chiffon cake is originally derived from a
family recipe that is now being monetized as a sellable product. The cakes also contain
a unique feature wherein the moist parts of the cake stick on the plates which gives
customers an amazing aftertaste effect (the moistness doesn’t fade even while
refrigerated) and the cake is guaranteed to last 7 days with proper preservaton.
The business operates through offline and online transactions, particularly its
physical store located at Box park, Magsaysay Street and on its social media platform
such as their Facebook page. The business also provides delivery and pickup service
within Dipolog City.
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MARKET
ANALYSIS
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III.MARKETING PLAN
MACRO-ENVIRONMENTAL INFLUENCES
Macro-Environmental Influences are observations and assessments of the
environment to note aspects that can be considered for the business to know how the
business will respond according to the forces being observed and assessed.
POLITICAL- Due to the Covid-19 pandemic, face to face interaction is still being limited
as per government regulations to control its transmission. Sweet run will comply with the
government regulations: and hence, the business will operate online and provide
delivery service to its customers.
ECONOMIC- The Covid-19 virus and the sanctions imposed in Russia has implicated
fuel price hike resulting in price fluctuations in everyday products. To adapt to the rising
prices of commodities, Sweet run has adapted its prices to a fair and still affordable
price. This way they can be more competitive with their prices and be more adept in
making their own brand better in looks and taste. Additionally, Sweet run sources their
ingredients from local/trusted stores in order to minimise cost and to support the growth
of the local economy.
SOCIAL- With the lowering of Covid-19 restrictions, more and more social gatherings
are taking place, between friends, families, and close relationships. The business will
take this opportunity and provide their products which are sweet and light to help them
enjoy their long lost bonding time. But safety is still a priority; the business will fill in this
gap by promising to provide safety and sanitation of the products and workplace, so that
they can enjoy their bonding time with peace and safety.
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manual preparation for its products, in accordance with strict sanitary standards and
quality preparation methods. Additionally, with the rising popularity of social media
platforms, the business will use this as an opportunity to advertise Sweet run’s products
via online. Thus, by making a Facebook page, the business can introduce its products
to a wider market that can help increase its sales.
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SWOT ANALYSIS
The SWOT analysis identifies the strengths and weaknesses in the internal
factors, as well as the opportunities and threats in the external factors of the business
establishment.
Strengths Weakness
➔ Easy to learn and make the products. ➔ Profit margins are small.
Opportunities Threats
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COMPETITIVE ANALYSIS
Cost 250 per cake 150 medium cake 260 per cake
100 small cake
Figure 2: Analysis of Sweet run’s product in terms of quality, service, speed, and
innovation against other potential threats in the same categories.
The two main competitors of Sweet run are well-known bakeries in Dipolog City,
namely Baron Bakeshop and Classic Bakeshop. They are considered as competitors of
the business because they also sell chiffon cakes. Both of these bakeshops are
considered a bread manufacturer that sells its products in their respective stores.
Baron Bakeshop is priced at the bottom range making it available to the general
public, but the ingredients used seems to be of an inferior quality and quantity, resulting
in the quality of the cake having less texture, light foundation, and small volume. On the
other hand, Classic Bakeshop seem to use higher quality and quantity ingredients,
resultings in a higher price similar to Sweet run. Sweet run leads in speed and
innovation, since it provides delivery unlike Baron and Classic, moreover, Sweet run’s
products can last longer than its competitors.
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MARKET ANALYSIS
MARKET AGGREGATION
Sweet run’s chiffon cakes can be enjoyed by anyone at any age, especially
socialites. Sweet run’s chiffon cakes are suitable for any occasion like family gatherings,
birthday celebrations, group gatherings and many more. Sweet run will serve all of its
customers, lower, middle, and upper income, by providing great quality cakes and
services that will surely satisfy them.
Sweet run aims to cater and accommodate individuals or groups from within
and surrounding barangays of Dipolog City, to which they will be treated as a single
group and handled in the same manner and served through Sweet run’s physical store
and also through online services in the form of print media ads, internet engagement
ads, or more specifically their facebook page.
Figure.1 Figure.2
The pie chart above (Figures 1 & 2) shows the 87 survey respondent’s current
ages and occupations. It shows that a majority of the people are students (56.5%),
professionals (27.1%), and Self-employed or S/E (11.8%), which majority are in the age
rage of 18 y/o and below (34.1%), 19-25y/o (24.7%), 36-44y/o (12.9%), and 45-54 y/o
(18.8%). This shows that the business can cater to a wide range of people of various
ages and professions.
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PREFERENCE
With the decrease of Covid-19 restrictions and a frequent abundance of private
to public gatherings taking place between acquaintances, families, and friends, they are
most likely to get interested in having something to eat while having a conversation.
This is an ideal target audience for Sweet run’s cakes, since it is not a heavy meal but it
is light, sweet, fluffy, and served in a huge volume that can accommodate multiple
people. These products are targeted to individuals or groups who often attend social
gatherings: big families are also a plus. These are the people the business strives to
supply.
Furthermore, Sweet run has conducted an online survey that is implemented to
be answered by the citizens living in Dipolog City. The survey questionnaire comprises
a series of questions in order to accumulate necessary information and to determine the
preferences of consumers in terms of baked goods. The pie chart below shows the
results of the survey regarding the respondents' preferred flavor of chiffon cakes.
Figure.3
(Figure 3) demonstrates that 40% of people desire mocha flavor, 32% desire the
orange flavor, 15% desire the cheese pimento flavor, and 8% desire pineapple flavor.
The other percentages are flavor suggestions of the respondents. The chart shows that
the mocha and orange flavors will be highly preferred by the people.
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PURCHASING POWER
Figure.4
(Figure 4) demonstrates the results of the survey on respondents' income. As the
chart shows, the purchasing power of the respondents have a 60% section of people
who have income between Php 0-10,000. and a 22.4% of people who have an income
between Php 21,000-30,000, and another section of 14.1% with an income of Php
30,000 and above, and a small section of 3.5% of people with an income of
11,000-30,000.
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COMPANY’S COMPETITIVE ADVANTAGE
Quality- Sweet run has an excellent product quality in both ingredients and packaging.
Sweet run’s products aim to keep their promise of only using high quality ingredients
used in the making of the chiffon cakes. The ingredients will be obtained from trusted
stores and farmers, and the packaging will consist of paper plates and cellophane as
cover. Moreover, the business employs exemplary standards for sanitation and efficient
production.
Innovation- Though there are many competitors in regards to the field of chiffon cake
business. Sweet run’s chiffon cakes contain a unique feature wherein the moist parts of
the cake stick on the plates which gives customers an amazing aftertaste effect (the
moistness doesn’t fade even while refrigerated) and the cake can last 7 days with
proper fridge preservation.
Volume and Price- Sweet run not only uses high quality ingredients but also delivers its
products in a huge volume with a diameter of 9 inches and with a height of 5 inches, all
at a fair price of 250 pesos for a homemade chiffon cake.
Services- With the still ever lingering presence of government restrictions of customer
dining in restaurants, Sweet run also offers online and delivery services for the ease
and convenience of its clients and to help control the transmission of the virus as well as
maintain observation of proper sanitation and cleanliness.
Speed- The staff working in the business is professionally trained to value customer
satisfaction. The business guarantees that each order will be served on the very next
day it was ordered, unless the client has set up a specific date to when it will be
delivered, thus, Sweet run will bake the chiffon cake on the very night before the date
served, guaranteeing freshness of the product. Moreover, since Sweet run is also based
through online transactions, the business offers delivery service within Dipolog City.
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TOTAL DEMAND
The pie chart below shows an 97.6%-2.4% distribution of the answers from the
87 respondents. The 2.4% (2) of it represents the respondents who are not interested
and the 97.6% (85) are the respondents who are interested. Therefore, this product, if
promoted properly, could become successful in the market.
Baron Bakeshop 65 62
Classic Bakeshop 40 38
There will be changes in the market share to shift considerably in the start of
operations. In Baron Bakeshop, from 62 percent of units sold it will reduce to 50 and
Classic Bakeshop’s units sold will shift from 38 to 30. The remaining 20 percent will be
the market share of Sweet run.
Baron Bakeshop 55 50
Classic Bakeshop 35 30
Sweet Run 25 20
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Marketing Goals and Objectives
● Increase 25% revenue by 2023 and donating 3% of Sweet Run profit to charity in
exchange promoting our business through social media promotion on facebook
● Increase in sales and customers. Generating 27.5% ROI and sell at least 220
products in the first month of 2022
● Create an inclusive and productive workplace environment.
● Sweet run will commit its efforts to implement and create a health productive
workplace environment to its staff and customers
● Sweet run also aims in improving the relationship to the customer and staff, and to
be able to get a strong market share in the community.
● To promote the business, Sweet run will be implementing promotional strategies
through social media pages in facebook, and in the public.
● To create an inclusive and productive environment, Sweet run will ensure that labor
and profits are divided evenly among its employees. the business will assign
different specialized fields for its workers to optimize production time.
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STRATEGY AND
IMPLEMENTATION
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MARKETING MIX
Sweet run offers multiple varieties of different flavors of chiffon cakes that a
customer can choose from and with guaranteed use of high quality and fresh
ingredients resulting in an amazing afterstate of the final product.
Marketing tool
i. Product Strategy
Sweet run chiffon cakes are well made and prepared at home. Its ingredients
consist of egg, sugar, oil, flour, baking powder, and its flavourings: oranges,
mocha, cheese pimento, and pineapple. Each of these flavourings has its
different taste and benefits to its consumers and especially since we are in a
Covid-19 pandemic. Oranges are high in vitamin c and rich in folate which is
good for improving its immune system, mocha helps you focus and reduce your
anxiety, pimento are rich in vitamin a, vitamin c, folate and vitamin k, it may help
lessen your risk of several serious medical conditions, and pineapple is also rich
in vitamin c, fiber and manganese it can help fight inflammation in your body. As
a result each chiffon cake with different flavourings will provide the consumers
with a healthy lifestyle and satisfaction.
This strategy is to focus on improving the health, and fitness of its consumers.
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ii. Pricing Strategy
Sweet run’s method for market penetration is to attract buyers by offering
budget-friendly prices on goods and services while trying to adapt to the
country’s price hike for natural ingredients. The business also makes sure that
every peso of the customer will not go to waste by calibrating the servings to
make them satisfied. Pricing for each cake cost 250 pesos. The business will
also encourage customers to buy more through building partnerships with charity
drives, in which a portion of the business sales shall go to environmental
recovery organizations.
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ORGANIZATION
AND MANAGEMENT
TEAM
24
IV. ORGANIZATIONAL PLAN
JOHN HANSEL B. PACATANG, is the overall manager that oversees the entire
operation of the business. All the departments shall have differentiated categories for
their fields of specialization. The following are the departments such as the production
and operations department, finance department, marketing department, and Distribution
department. each department will have their own personnel assigned with specified
roles,
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Chart:
Figure 1: A chart showing the Sweet run’s managers, employees, and their positions.
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MANAGEMENT TEAM
Overall manager:
● John Hansel B. Pacatang- Sweet run's overall manager. The overall top manager
is in charge of all final decisions and the overall operations of the business. Anything
that will be done within the business must have his permission. Pacatang is in
charge of overseeing the operations of the business as well as making big decisions
on how the business can grow.
FINANCE DEPARTMENT
● Klint Delco, Mondijar (Cashier) - Cashier of Sweet run. Mondijar is responsible for
taking orders of the customers as well as processing and receiving payments.
Mondijar is also the only person at the finance department who has been given the
task of reviewing and verifying all of the Sweet run’s financial documents, such as
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financial statements and keeping an eye on financial details to ensure that all
financial legal requirements are met.
MARKETING DEPARTMENT
● Breanne Paolo JipulanSuan (Social Media Administrator) - Social Media admin
of Sweet run. Suan is in charge of developing and implementing strategies and
tactics to attract customers in order to sell the products via different platforms.
Additionally, whenever there’s a customer that orders via online or Sweet run’s
facebook page, it is also Suan’s responsibility to list them down and take their
orders.
DISTRIBUTION DEPARTMENT
● Enero, Fretzie Sularte (Distribution staff) - Enero oversees the transportation of
goods from the production site to the consumer client. Enero is likewise tasked with
the packaging and preparation of goods for delivery.
● Guico, Loi Joshua Fuentes (Delivery personnel) - Guico is in charge of
transporting the cakes from the production site to the customers' doorstep.
MANAGEMENT SUMMARY
Sweet run is a Sole Proprietorship form of business as all sources of capital and
profits are shouldered by only one person,it is a manufacturing and service business as
it uses raw materials/ingredients, specifically made by separating egg yolks and whites
and then combining them with components such as oil, sugar, flour, baking powder and
other flavourings (orange, mocha, cheese pimento, and pineapple) and then
recombining them for the baking process. The products are then made available for
delivery to the customer’s doorstep. Furthermore, the business adheres to a functional
organizational structure since personnel are arranged depending on their individual
abilities and the role to which they are assigned.
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PRODUCTION AND
PROCESS
29
V.PRODUCTION PLAN
PLANNING PROCESS
The procedure for making the chiffon cake is simple but the Steps should be
performed properly in order for the products to be the best they can be. Below shows
the planning and procedure process the business employs:
Production Preparations- Prepare for all the necessary tools, and machines
needed for production. Such tools and machines are the hand mixer with its
whisk, the portable oven, the teaspoons, wooden spoon, bowls, rubber
spatula, 1 and ½ cups and a sieve.
Mixing Dry Ingredients - The main producer that will always be repeated in
the making of the product is simply the mixing of different ingredients. Get a
bowl, and mix flour, sugar and baking powder into the bowl and properly mix
them.
Separation of the Eggs - The separation of the egg yolks and whites is the
foundation of the cake and must be done correctly. The entire procedure fails if
an egg yolk breaks and a small bit of the egg yolk is mixed with the egg white.
Place the egg yolk in the same bowl with the mixed dry ingredients and the
egg whites in a separate bowl.
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Egg Mixture- in this operation, sugar shall be mixed with the egg whites, and
for the bowl of egg yolks, together with the mixed of dry ingredients, mix in
royal and oil, and then correctly mix them in a one-direction steer, failure to do
so would result in the collapse the final product. Continue until there are no
more white colors and only orange hues remain.
Hand Mixing – in this process, Simply use a hand mixer when mixing the egg
whites and mix until the whites have grown and harden, you can now proceed
to combine the creamed whites into the bowl with the egg yolks which are now
mixed and turned orange. Mix properly with a wooden spoon.
Baking and Preparation for Delivery - After combining carefully, transfer the
mixture of ingredients into the cake container. And then gently place it in the
oven. It will take one hour to complete. When you're finished, make sure to let
it cool for a few minutes. The product is now ready for packing or storage in
the refrigerator. The establishment will now package it on a paper plate and a
cellophane container for delivery. The branding sticker will be embedded in the
cake.
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PROCESS LAYOUT
This section shows the layout of the physical store of Sweet run. The business is
located in Dipolog city, Box park, Magsaysay Street.
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Figure 2: Initial exterior appearance for Sweet run
PRODUCTION PLANNING
Sweet run adheres in providing homestyle delicious cakes and pastries while
attaining exemplary product quality through employing a systematic production strategy.
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abundance of Sweet run’s products. More importantly, local purchasing guarantees that
the food products taste better and last longer.
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plastic usage in the industry. Moreover, sustainability packaging plays a vital role in the
planet as it helps in minimizing environmental pollution.
Sweet run is expected to be operational for 20 days per month, from monday to friday,
and is expected to sell at least 220 units a month, an average of 55 units sold per week,
55 units a week x Php 250.00= Php 13,750 weekly.
35
MATERIAL PLANNING (MONTHLY)
Electric Hand
Hand mixer Mixer(automatic) 369 3 Lee plaza 1,107
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KITCHEN SUPPLIES INVENTORY PLANNING
MANPOWER PLANNING
37
Each member in the team will be paid a minimum wage of ₱231 pesos for 8
hours per day in 20 operating days. The overall manager will receive ₱231 pesos for 8
hours of work per day. The head baker, cashier and social media administrator will be
paid ₱192 pesos for 8 hours of work a day, assistant baker, waiter/waitress, distribution
staff, and delivery personnel will be paid a minimum wage of ₱154 pesos for 8 hours of
work a day.
OVERHEAD REQUIREMENTS
PHP 29,168
OPERATING BUDGET
Monthly Expenses
Other Expenses
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IMPLEMENTATION SCHEDULE
The implementation plan covers a range of activities during the months of August
2021, September 2021, October 2021, November 2021, December 2021, and January
2022.
9. Taste test. 1
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FINANCIAL PLAN
AND PROJECTIONS
40
VI. Financial Plan
Assumptions
a) Capital
● Sweet run is a sole proprietorship business owned by John Hansel B.
Pacatang. The owner will invest Php 200,000.00 as start-up capital to
procure property, plant and equipment and culinary supplies and to pay for
pre-operating expenses.
b) Production
● Raw materials purchased within the year will be used in the same year.
● All purchases and expenses will be on a cash basis.
c) Revenue
● The business will sell 2640 units in the first year of operation and will
increase by 25% annually.
● All sales are on cash basis
d) Cost
● The cost of goods sold is 30% of total sales.
e) Operating Expenses
● Salary expense is Php 341,520 for 2022 and will increase by 5% annually.
● Delivery expense is Php 10,800 and will increase by 5% annually.
● Marketing expense is 9,600 and will increase by 5% annually.
● Rent expense is Php 25,000 and will be fixed for the next 4 years.
● Utilities expense is Php 8,500 and will increase by 5% annually.
● Supplies expense is Php 1,231 and will increase by 5% annually
● Miscellaneous expense is Php 2,400 with a 5% increase annually
● Insurance (SSS,Philhealth) is Php 10,000 with 5% increase annually
● Taxes, permit and licenses is 7,500 with 5% increase annually
● Depreciation of property, plant and equipment will be computed using the
straight line method with 4 years useful life and the salvage value is 20% of
its cost.
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Sales forecast
This table shows Sweet run’s proposed sales forecast. Every unit of cake sells
for Php 250.00 each.
Operating Budget
EXPENSES 2022 2023 2024 2025
Salary expenses Php 341,520.00 Php 358,596.00 Php 376,525.80 Php 395,352.09
Rent expenses 25,000.00 25,000.00 25,000.00 25,000.00
Utilities expenses 8,500.00 8,925.00 9,371.25 9,839.81
Marketing
expenses 9,600.00 10,080.00 10,584.00 11,113.20
Depreciation
expenses-
property plant and
equipment 9,395.80 9,395.80 9,395.80 9,395.80
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Projected Income Statement
The sales forecast and operating budget will be transferred in the income
statement which summarizes the business’ expected profit and loss per year.
Sweet run
Statement of Comprehensive Income
For the period ended December 31,2022-2025
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Projected Statement of Changes in Equity
Below shows the projected statement of changes in equity of the owner for the
years 2022-2025.
Sweet run
Statement of Changes in Owner's Equity
For the year Ended December 31 2022-2025
Pacatang's Capital Php 235,333.20 Php 366,552.85 Php 621,553.27 Php 1,035,354.76
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Projected Statement of Cash Flows
Sweet run
Statement of Cash Flows
For the period ended December 31, 2022-2025
45
Projected Statement of Financial Position
Sweet Run
Statement of Financial Position
For the period ended December 31,2022-2025
Equity:
Pacatang's Capital Php235,333.20 Php 366,552.85 Php 621,553.27 Php1,035,354.76
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Break-Even Analysis
426,666.80 446,280.35
175 175
Checking: Checking:
Selling Price per unit 250 Selling Price per unit 250
Less : Variable Cost per Less: Variable Cost per
unit -(75) unit -75
Contribution Margin per Contribution Margin per
unit 175 unit 175
Less : Fixed Cost per Less: Fixed Cost per
unit unit
(426,666.80/ 2,438) 175 (446,280.35/ 2,550) 175
Net Profit (Loss) per
Net Profit(Loss) per unit 0 unit 0
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BEP Units - 2024 BEP Units - 2025
BEQ = TFC BEQ = TFC
SP - VC\u SP - VC\u
466,874.58 488,498.52
175 175
Checking: Checking:
Selling Price per unit 250 Selling Price per unit 250
Less: Variable Cost per Less: Variable Cost per
unit -75 unit -75
Contribution Margin per Contribution Margin per
unit 175 unit 175
Less: Fixed Cost per Less: Fixed Cost per
unit unit
(466,874.58/ 2,668) 175 (488,498.52/ 2,791) 175
Net Profit (Loss) per Net Profit (Loss) per
unit 0 unit 0
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Profitability Ratios
● Return on Equity (ROE)= (Net income/ Owner’s Equity) X 100%
For every 1 Peso For every 1 Peso For every 1 Peso For every 1 Peso
capital, the return capital, the return capital the return capital, the
is 15 cents. is 36 cents. is 41 cents. return is 40
cents.
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APPENDICES:
● DOCUMENTATION
● SURVEY RESULTS
● COMPUTATION TABLES
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VII. Appendices
a) Documentation
● Process making
51
52
● Official Facebook page for marketing
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b) SWEET RUN’S PRODUCT SURVEY RESULTS
TOTAL RESPONDENTS: 87
GENDER: AGE:
● Male: 30 ● 18 years old or below: 30
● Female: 57 ● 19 - 25 years old: 21
● Prefer Not To Say: 0 ● 26 - 35 years old: 3
● 36- 44 years old: 11
● 45-54 years old: 16
● 55-65 years old: 6
● 65 years old and above: 0
Total: 87 Total: 87
Total: 87 Total: 87
QUESTIONS:
1. How much is your monthly income? 2. How many people are living in your
● ₱0-10,000: 51 household?
● ₱11,000-20,000: 6 ● 1: 1
● ₱21,000-30,000: 18 ● 2: 6
● ₱30,000 and above: 12 ● 3: 20
Total: 87 ● 4: 24
● 5: 24
3. Are you a resident of Dipolog City? ● 6: 7
● Yes: 73 ● 7: 4
● No: 14 ● 8: 1
Total: 87 Total: 87
● Barra: 2
● Biasong: 1
● Central Barangay: 5
● Cogon: 0
● Dicayas: 7
● Diwan: 1
● Estaka: 3
● Galas: 6
● Gulayon: 2
● Lugdungan: 2
● Minaog: 7
● Miputak: 2
● Olingan: 3
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● Punta: 4
● San Jose: 1
● Sangkol: 0
● Sicayab: 5
● Sinaman: 0
● Sta. Filomena: 12
● Sta. Isabel: 1
● Turno: 16
● Obay:1
● Panapaan: 1
● San Antonio Katipunan: 1
● San Roque, Antipolo City: 1
● Sindangan: 2
● Rizal: 1
Total: 87
5. Are you familiar with an establishment around your city that serves and provides a different
variety of flavours of home-made chiffon cakes and other snacks?
● Yes: 68
● No: 19
Total: 87
8. How familiar are you with this kind of product (Chiffon cakes)?
● VERY FAMILIAR: 55
● FAMILIAR: 21
● SOMEWHAT FAMILIAR: 9
● UNFAMILIAR: 2
● NEVER HEARD OF IT: 0
Total: 87
55
● I enrolled myself in Bread and Pastry NCII and can actually bake chiffon cakes and other
pastries.: 1
● I am accustomed to buying chiffon cake in the bakery or bakeshop: 1
● My dad and I bake chiffon cakes: 1
Total: 87
13. If you were to choose, what kind of flavour do you want to taste in a chiffon cake?
● Orange Flavoured Chiffon Cake: 29
● Mocha Flavoured Chiffon Cake: 35
● Cheese Pimento Flavoured Chiffon Cake: 10
● Pineapple Flavoured Chiffon Cake : 8
● Chocolate Chiffon Cake: 2
● Vanilla Chiffon Cake: 1
● Classic Chiffon Cake: 1
● Lemon Chiffon Cake: 1
Total: 87
14. How much are you willing to spend on a single serving bakery product?
● 150php and below per item: 29
● 150-200php per item : 34
● 200-250php per item: 18
● 250-300php per item : 6
Total: 87
15. If ever we will introduce this product to you, are you interested in buying Sweet run’s chiffon
cake?
● Yes: 87
● No: 2
Total: 87
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c) COMPUTATION TABLES
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