Business Plan - B'flour

UNIVERSITY OF MAKATI
HIGHER SCHOOL NG UMAK
B’FLOUR
“ A guilty comfort that makes you crave more ”
A BUSINESS PLAN SUBMITTED TO:

PROFESSOR CARMELA MALABED
SUBMITTED BY: G11-01 STM ┃Group 5
LEADER: Bautista, Angelica Jean
MEMBERS: Lastrollo, John Kenneth

Maza, John Reimund
Quinilitan, Camille Joy
Sowaib, Sheham
Vallecera, Germy Karel
December 2022
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Statement of Confidentiality and Non-Disclosure
This Business Plan Non-Disclosure Agreement, hereinafter known as the “Agreement”, is

effective as of this 1st day of December, 2022, hereinafter known as the “Effective Date”, by
and between B’Flour, hereinafter known as the “Company”, and those known as the
“Recipient”, and collectively the “Parties”.
Non-Disclosure. The Recipient agrees that it shall have the obligation to:
(a) hold the Confidential Information in the strictest of confidence;
(b) not use the Confidential Information for any personal gain or detrimental to the
Company;
(c) take all steps necessary to protect the Confidential Information from disclosure and to
implement internal procedures to guard against such disclosure;
(d) not disclose the fact that the Confidential Information has been made available or that
discussions and negotiations are taking place or have taken place or any of its terms,
conditions or other facts with respect to the transaction; and not disclose or make available all
or any part of the Confidential Information to any person, firm, corporation, association, or
any other entity for any reason or purpose whatsoever, directly or indirectly, unless and until
such Confidential Information becomes publicly available.
Whereas, in exchange for fair consideration and as an inducement for the company to hire the
employee, the employee and the company mutually agree to enter into the special contractual
relationship outlined in this Agreement. The parties agree that this agreement was entered
into voluntarily and for their benefit.
Upon request, this document is to be immediately returned to B’FLOUR PH.
________________________________
SIGNATURE WITH PRINTED NAME
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Table of Contents
1.0 Executive Summary ...………………………………………………………………. 06
1.1 Mission Statement …………………………………………………………………. 07
1.2 Vision Statement …………………………………………………………………… 07
1.3 Keys to Success ……………………………………………………………………. 08
2.0 Management and Organization ……………………………………………………. 08
2.1 Company Name ……………………………………………………………………. 08
2.2 Company Description ……………………………………………………………… 08
2.3 Image: Company Logo …………………………………………………………….. 09
2.4 Address …………………………………………………………………………….. 10
2.5 Key Personnel ……………………………………………………………………… 10
2.6 Workforce and Support Personnel …………………………………………………. 10
2.7 Organizational Chart ……………………………………………………………….. 10
2.8 Job Description ……………………………………………………………………. 11
3.0 Product Plan …………………………………………………………………………. 12
3.1 Purpose of the Product ……………………………………………………………… 12
3.2 Description, Unique Features, Machinery & Equipment, and Production ………….. 12
3.2.1 Brownie ……………………………………………………………………… 12
3.2.2 Cookie ……………………………………………………………………….. 14
3.2.3 Doughnut …………………………………………………………………….. 15
3.2.4 Graham Balls ………………………………………………………………… 16
3.2.5 Pancake ………………………………………………………………………. 18
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3.2.6 Pie ……………………………………………………………………………. 20
3.3 Menu …………………………………………………………………………………. 21
3.4 Distribution Logistics ………………………………………………………………... 22
3.5 Regulatory and Other Compliance Issues …………………………………………… 23
4.0 Market Plan ………………………………………………………………………….. 23
4.1 Market Analysis Summary ………………………………………………………….. 23
4.2 Market Segmentation ……………………………………………………………….. 24
4.3 Marketing Strategy ………………………………………………………………….. 25
4.4 Sales Strategy ……………………………………………………………………….. 29
4.5 Pricing Policy ……………………………………………………………………….. 29
4.5.1 Price Structure ……………………………………………………………….. 29
4.5.1.1 Brownie ……………………………………………………………….. 30
4.5.1.2 Cookie …………………………………………………………………. 30
4.5.1.3 Doughnut ………………………………………………………………. 31
4.5.1.4 Graham Balls …………………………………………………………... 31
4.5.1.5 Pancake ………………………………………………………………… 31
4.5.1.6 Pie ……………………………………………………………………… 32
4.6 Sales Projection ……………………………………………………………………… 32
5.0 SWOT Analysis ………………………………………………………………………. 33
5.1 Strengths …………………………………………………………………………….. 33
5.2 Weaknesses ………………………………………………………………………….. 33
5.3 Opportunities ……………………………………………………………………….. 34
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5.4 Threats ……………………………………………………………………………… 34
6.0 Financial Plan ……………………………………………………………………….. 34
6.1 Balance Sheet ………………………………………………………………………. 34
6.2 Profit & Loss Statement ……………………………………………………………. 36
6.3 Cash Flow Statement ……………………………………………………………….. 37
7.0 Appendix ……………………………………………………………………………… 39
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1.0 Executive Summary
B'Flour is a start-up business endeavor that will be based in Barangay Pembo, Makati City.
However, it is still accessible to popular locations like Market-Market, SM Aura Premier, and
Bonifacio Global City in neighboring Taguig City. For those with a sweet-tooth, this business
provides a selection of different desserts such brownies, cookies, doughnuts, graham balls,
pancakes, and pies. The business will be accessible both physically and online, and its
physical location is designed to be a comfortable and protected space for employees,
students, and individuals of all ages.
B'Flour may sound fancy as it is not a typical business name, but we guarantee you that the
pricing is student-friendly and at its most convenient level, despite the fact that our products'
characteristics are at their highest and most exceptional levels. As there are options for
various sugar levels of each dessert that are appropriate, the ingredients to be applied for this
company are friendly to all demographic groups, and it's a wonderful chance to allow people
with conditions like diabetes a chance to consume sweets and appreciate them. Our
compassion for every individual who would frequent our business stems from the fact that
our primary goal is to serve as the go-to haven and source of consolation for those who need
the comfort that only food and sweets can provide. As the number of people who experience
negative feelings that cause mental instability rises, desserts have become a coping
mechanism for them. Since we students also face stress, we should be the support system for
individuals who feel pessimism. Additionally, it is the primary cause of why people's feelings
of happiness and fulfillment are expressed via the art of sweets.
Therefore, the selected ingredients are of the highest quality possible since the supply will be
obtained from trustworthy sources and suppliers to ensure the safety of our customers. There
would be an opportunity to schedule an appointment so that the product's freshness is
guaranteed, but pastries that would be ready to travel and be exhibited would be prepared the
night before to prevent spoiling and other issues. However, adequate waste management
would be provided if spoiling and staleness occurred.
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Our primary strategy to promote our business is to showcase our products through online and
printed materials whereas we would form and develop websites and pages to assist the
demands and inquiries of our customers. A simpler navigation prologue would be established
so they could study the background of our company and the goods and services we provide
without difficulty, allowing customers to shop and bargain with ease.
From the ingredients, labor force, machinery, location, management, and handling of the
business, the initial capitalization of B’Flour would be (₱ 50,000.00). The estimated 1-year
revenue is (₱ 4,731,382.00) while the total cost of goods are (₱ 10,947,205.00).
1.1 Mission Statement
B’Flour is composed of a team who are determined and committed to serve pastries with the
highest quality. We are committed to offering a courteous, happy, and equal work
environment to our family of employees. Our vocation is to provide supreme product and
customer experience using quality ingredients and new techniques to create a product truly
superior in taste and design. Aside from that is to provide appreciation to each guest for the
opportunity to serve them and provide happiness and joy through the art of food. Thus, the
business’s mission and objectives are as follows:
● We will always offer a sociable and pleasing environment.

● We will strive to be the first choice in our community when it comes to pastries.
● We will remain dedicated, welcoming, and attentive to our guests and customers.
● We will put the needs of our customers above ours.
1.2 Vision Statement
Every person, in our opinion, has a right to eat what is suitable for them and their culture. We
refer to food as scrumptious, wholesome, comforting, and celebratory. The idea of the right to
food, which goes beyond merely having food on the table right immediately, includes the
means and time to choose, grow, store, preserve, cook, and share food.
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1.3 Keys to Success
We expect a variety of inquiries from our customers since it is our mission to deliver the best
product and customer ingredients while having the chance to service and bring delight, and
for us to achieve this, we would do as follows:
● Maintain a positive relationship with our customers.

● Being organized from the presentation of products up to the offered services and
environment.
● We will respond to every online query in order to establish trust.
● We shall adhere and follow the rules and regulations stated by the government and our
company.
● We shall focus on improving our business day-by-day while learning from the
competitive market.
2.0 Management and Organization
2.1 Company Name: B’Flour
The recognized company name B'Flour originally means Butter & Flour. The name of the
aforementioned business is derived from the concept of baking and pastries. Our company
operates in the baking industry, therefore we selected a name that was associated with
specific ingredients that would make the markets immediately think of pastries once our
company name is heard. After careful consideration, we opted to utilize butter and flour.
Hence, B'Flour was constructed.
2.2 Company Description
B'Flour is an online-comfort pastry shop, offering first-rate sweets. It serves exceptional

customer service to ensure that solace is delivered up to the homes of our consumers. Our
company cherry-picks quality, and ensures a continuous variety of sugar-reformed products
which are cost-effective and conventional for all.
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The prime motive for the founding of our business is our commitment to supporting those
who resort to sweets for solace. Because, based on our observations, people regularly feel
negative emotions. In accordance with that, roughly 3.8% of people worldwide suffer
sadness, according to the World Health Organization. As an outcome of researching, a
meticulous study revealed that diets, particularly those containing carbs, make us feel calm
and relaxed because cortisol is involved. Additionally, eating sweets can help relieve
insomnia, albeit we must balance our diet. Therefore, the vocation of our business sets it apart
from others since we want to provide comfort through our sweet-reformed delights as well as
satisfy our sweet tooths.
2.3 Company Logo
The official logo for our company may be found in the image above. Whereas the meaning of
our business is included in our logo. The clean, contemporary style illustrates how accessible
and comfortable our goods are for the eyes. The name of our company is visible on the
banner. The logo also indicates that the items we sell are pastries like cookies, doughnuts, etc.
The level of premium and better service and product quality that we should provide to our
consumers. Behind the banner is the underlying meaning of B'Flour, which means Butter &
Flour. The four stars in the emblem stand for our uniqueness, dedication, tenacity, and
elegance in the baking industry. Even the tiniest elements have definitions, and this acts as
our visual reference and a reminder for our company so that, despite potential issues, the
official logo will create an impression for us to develop and thrive.
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2.4 Address: Blk260 L12 Emerald St., Brgy Pembo Makati City
2.5 Key Personnel: Manager
2.6 Workforce and Support Personnel: Financial Advisor, Sales Associate, Pastry Chef
under which the Assistant Pastry Chef as well as the Pantry Chef is found.
2.7 Organizational Chart
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2.8 Job Description
Manager - Oversee team members to ensure that everything is performing effectively.

Wherein it includes planning, scheduling and supervising the bakery production, shipping
and cleaning activities to highest safety and sanitation standards. As well as to supervise,
evaluate, train and schedule work of bakery staff.
Financial Advisor - Aids in budgeting and handling the income and money of the company.
Implements financial plans to reach the maximum available efficiency .
Sales Associate - They ensure that their company makes more sales and gets customers
products suited to their needs.
Pastry Chef - In charge of the overall baking and handling of pastries from preparing
ingredients and managing baking and other kitchen equipment. Creating pastries, baked
goods, and confections, by following a set recipe. Develops new recipes for seasonal menus
and decorates pastries and desserts to ensure a beautiful and tasteful presentation.
Assistant Pastry Chef - Assists the Pastry Chef by the means of developing menus for pastry
items to advance pastry items with consistent quality. Leads and supervises subordinates in
the preparation of pastry items and learns to adapt new methods to make the menu unique.
Pantry Chef - Helps keep ingredients organized and well-kept so that they are all of the
highest quality and flavor. is also in charge of managing the inventory of associated items and
food.
Ownership - Sole Proprietorship
Capitalization - 26,285.72
Compensation and Incentives - Some direct compensations that we offer are minimum
wages as stated by the law, bonuses such as annual bonuses and milestone bonuses, paid
holidays and gifts or vouchers.
External Management Support - Business Lawyer, Accountant, Insurance Agent or Broker,

Mentor, Consultant, Managers from other firms, Advisors & Information System Vendors.
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3.0 Product Plan
3.1 Purpose of the Product
B’Flour offers unique and exceptional pastries in the Makati area. Wherein the markets may
select from a variety of pastries, such as brownies, cookies , doughnuts, graham balls,
pancakes, and pies that suit their cravings and mood. These pastries are frequently on hand
and requested anytime an occasion such as a birthday party, wedding, graduation, or another
similar one occurs. A part of its purpose is to provide our markets with the energy they would
obtain from carbohydrates, as well as the self-assurance, abilities, and capability they ought
to have to continue the day.
3.2 Description, Unique Features, Machinery & Equipment, and Production
3.2.1 Brownie
Fudgy brownies have a fluffier and light cake texture. It is

filled with melty chocolate and perfectly gooey. Aside from
its texture, our fudgy brownies are popular for its sprinkled
flaky salt with chocolate. This is made with cocoa powder
and vanilla extract that is perfect for your everyday dessert!
Unique Features
Aside from the cakey texture of fudgy brownies, it also contains different chocolates and
flavors at the top that can make it more delightful.
Machinery & Equipment
Whisk Puregold Tuktukan Branch, Taguig City

Cooking Spray Crate and Barrel, SM Aura Premier
3-Quart Saucepan Crate and Barrel, SM Aura Premier
Spatula Puregold Tuktukan Branch, Taguig City
Baking Pan Puregold Tuktukan Branch, Taguig City
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- 8 x 8 inch metal pan

Parchment Paper All About Baking - Cash and Carry Mall
Knives Crate and Barrel, SM Aura Premier
Mixing Bowls Crate and Barrel, SM Aura Premier
Production
1. Line a baking pan with parchment. Arrange a rack in the middle of the oven and
heat to 350°F. Line a metal 8x8-inch baking pan with parchment paper so that it hangs
over two sides of the pan. Lightly coat the pan and parchment with cooking spray or
butter.
2. Melt the butter and chocolates in a saucepan. Place the butter, unsweetened
chocolate, and bittersweet chocolate in a 2-quart saucepan over low heat, stirring
frequently, until melted and smooth. Remove from the heat.
3. Whisk in the sugar. Add the granulated sugar and brown sugar and whisk to
combine. The mixture will be grainy.
4. Whisk in the eggs. Whisk in the eggs and egg yolk, one at a time, and then the
vanilla. Whisk vigorously for about 1 minute.
5. Stir in the dry ingredients. Stir in the flour, salt, and baking powder, then fold in the
walnuts, if using.
6. Spread the batter in the pan. Transfer the batter to the prepared baking pan and
spread into an even layer.
7. Bake the brownies. Bake until a tester comes out with just a few crumbs, 25 to 35
minutes. The edges should look firm and well-baked, and the center should be moist
but not gooey.
8. Chill the brownies. Immediately place the brownies in the refrigerator and chill for at
least 1 hour. Then cut into 16 pieces.
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3.2.2 Cookie
A chocolate chip cookie is a drop cookie that
features chocolate chips or chocolate morsels as its
distinguishing ingredient. Chocolate chip cookies originate in
the United States around 1938.
Unique Features
A cookie is a baked or cooked snack or dessert that is typically small, flat and sweet. It
usually contains flour, sugar, egg, and some type of oil, fat, and butter. It may include other
ingredients such as raisins, oats, chocolate chips, nuts, etc. It is a round and has a messy
shape with a bunch of chocolate chips inside. The usual color of cookies is brown and it is
sweet.

Oven Metro, Market Market
Measuring Equipment Metro, Market Market

- Measuring Cups
- Measuring Spoons
Mixing Bowls Metro, Market Market
Production
1. In a large bowl, whisk together the sugars, salt, and butter until a paste forms with no
lumps.
2. Whisk in the egg and vanilla, beating until light ribbons fall off the whisk and remain
for a short while before falling back into the mixture.
3. Sift in the flour and baking soda, then fold the mixture with a spatula (Be careful not
to overmix, which would cause the gluten in the flour to toughen resulting in cakier
cookies).
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4. Fold in the chocolate chunks, then chill the dough for at least 30 minutes. For a more
intense toffee-like flavor and deeper color, chill the dough overnight. The longer the
dough rests, the more complex its flavor will be.
5. Preheat the oven to 350°F (180°C). Line a baking sheet with parchment paper.
6. Scoop the dough with an ice-cream scoop onto a parchment paper-lined baking sheet,
leaving at least 4 inches (10 cm) of space between cookies and 2 inches (5 cm) of
space from the edges of the pan so that the cookies can spread evenly.
7. Bake for 12-15 minutes, or until the edges have started to barely brown.
8. Cool completely before serving.
3.2.3 Doughnut
Doughnuts are also referred to as donuts. Doughnuts are

small, fried, sweetened dough cakes that are fashioned like a
ring or a ball. Doughnuts typically make people happy
because they contain sugar, which causes a spike in
dopamine. They are also unbelievably sweet, tasty, and totally
worth the price!
Unique Features
Doughnuts are easily recognized by their outward look, which consists of a ring-shaped
pastry with a hole in the center. Doughnuts commonly include a coating or glaze, as well as
visual delights like toppings and sprinkles.

Mixing Bowls Crate and Barrel, SM Aura Premier
Measuring Tools Crate and Barrel, SM Aura Premier
- Measuring Cups
- Measuring Spoons
Silicone Spatula Crate and Barrel, SM Aura Premier
Baking Sheets Crate and Barrel, SM Aura Premier
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Steel Donut Pan All About Baking – Cash and Carry Mall
- 12-cavity pan
Production
1. Prepare the dough. The dough comes together with a mixer. You can also make the
dough by hand, but it requires a bit of arm muscle. After the dough comes together in
the mixing bowl, knead it for 2 minutes.
2. Let the dough rise. In a relatively warm environment, the dough rises in about 90
minutes.
3. Punch down the dough to release the air.
4. Roll & cut into doughnuts. Roll the dough out to 1/2 inch thickness. Cut the
doughnuts using a 3-3.5 inch donut cutter. Line 1-2 baking sheets with parchment
paper or a silicone baking mat. Place doughnuts (and doughnut holes!) onto the lined
baking sheet, then lightly cover and allow to rest as you prepare the oil.
5. Prepare the oil. Using a heavy-duty pot, heat the oil to 375°F (191°C). Place a cooling
rack over another baking sheet.
6. Fry the doughnuts. Working with 2-3 doughnuts at a time, cook for 1 minute on each
side. Carefully remove the oil and place it onto the prepared rack. Repeat with
remaining doughnuts.
7. Make the glaze. Dip each warm doughnut into the glaze and coat both sides. After
about 20 minutes, the glaze will set.
3.2.4 Graham Balls

Graham balls are desserts popularized in the Philippines.
They have become popular sweet treats where kids from all
ages from all walks of life can't resist the delectable taste of
these homemade treats. These are one of the most
cost-effective, affordable, and delicious snack treats to sell,
and easy to make.
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Unique Features
Graham Balls are so sweet and soft dessert you can munch all day and all night long. Its
texture, its taste, its color, its appearance and all its personality make it so attractive and
easier to be liked. You're gonna love this fluffy and cute thingy.
Refrigerator SM Appliances
Bowl SM Supermarket
Muffin Cups SM Supermarket
Tablespoonfuls SM Supermarket
Production
1. In a bowl, combine 7 cups of the graham cracker crumbs, condensed milk and table
cream. Stir together until crumbs are well-moistened.
2. Scoop by tablespoonfuls and shape into 1-inch balls by rolling between palms of
hands until smooth.
3. Gently roll in the remaining 1/2 cup graham cracker crumbs to fully coat.
4. Place graham balls in small muffin liners or arrange in a single layer on a baking
sheet. Cover with plastic film and refrigerate for about 30 minutes to chill.
5. If you’re looking for the perfect quick sweet fix, then these dessert balls need to be on
your to-do list. They make a delicious pick-me-up snack throughout the day and are
great for gift-giving, too.
6. And not only are they easy to whip up, but they’re also super customizable. You can
stuff the graham balls with various fillings of your choice.
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3.2.5 Pancake
Pancake is an all-time favorite breakfast around the world. But

in the Philippines, they also make it as a snack. Pancakes don't
have that many ingredients. Pancakes always taste delicious,
but they're not the healthiest breakfast choice. Pancakes are
obviously bone-friendly as calcium helps your nerves and
muscles function properly.
Unique Features
It has a soft texture inside and out, making it easy to eat. The standard color of pancakes is a
light shade of brown outside and a light shade of yellow inside. with a crisp exterior and soft,
airy interior. They are made from thinner batter than actual cakes, and a little hot grease sets
the outer surface quickly; this allows the inside to remain fluffy and light.
Gas Stove Abenson, Global City

Bowl All Home, Taguig
Whisk All Home, Taguig
Cooking Pan All Home, Taguig
Spatula All Home, Taguig
Round Spatula All Home, Taguig
Plate All Home, Taguig
Knife All Home, Taguig
Production
1. Pour the Pancake Mix into the bowl and add one egg.
2. Add the water according to the amount of Pancake mix.
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3. Mix it until it turns yellow and has a muddy texture. Make sure it's not a watery
texture.
4. Turn on the gas stove and heat the Cooking pan.
5. Pour one tablespoon of cooking oil and move it in a circular motion so it will
spread.
6. If the oil is already heated, Use a round Spatula To Scoop the uncooked pancake and
put it in the pan.
7. Wait until its color turns brown (but not too brown). After that, flip it to the other
side, and in the same process, wait until its color turns brown.
8. Use your nice plate and put the pancake in there. Add the sliced banana as a
topping.
9. This one is optional, but for the last toppings, use Chocolate syrup or vanilla
syrup, according to your preference.
3.2.6 Pie
Pie is a baking dish often formed of a pastry crust that encases
a variety of sweet or savory ingredients. Sweet pies can have
thicker fillings made of eggs and dairy or be filled with fruit,
nuts, brown sugar, sweetened vegetables, or a combination of
these ingredients.
Unique Features
With the bottom being a little lighter shade of brown, the sides are golden brown and evenly
roasted. The crust is flaky and delicate. The filling is uniform, substantial, and perfectly
cooked. With a well-balanced flavor, the filling is typical for that style of pie.
MATERIALS SOURCES
Food Processor Ace Hardware, SM Makati
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MATERIALS SOURCES
Dough Blender Ace Hardware, SM Makati
Mixing Bowls Ace Hardware, SM Makati
Rolling Pin Crate and Barrel, SM Makati
Bench Scraper With Measurements Ace Hardware, Greenbelt
Pie Pan Crate and Barrel, SM Makati
Pastry Brush Crate and Barrel, SM Makati
Paring Knife Crate and Barrel, SM Makati
Pastry Mat Crate and Barrel, SM Makati
Lattice Pastry Cutter Crate and Barrel, SM Makati
Pie Weights Crate and Barrel, SM Makati
Cookie Cutters Crate and Barrel, SM Makati
Pie Server Crate and Barrel, SM Makati
Multi-Unit Measuring Cups Crate and Barrel, SM Makati
Measuring Tools Crate and Barrel, SM Makati
- Measuring Cups
- Measuring Spoons
Production
1. Make the Pie Crust. Use a pastry blender to cut shortening into the flour mixture.
Work the mixture until the pieces are the size of small peas. Sprinkle ice-cold water, 1
tablespoon at a time, over the flour mixture. Push to one side of the bowl. After the
flour is moistened, use your hands to gently press and form the dough into a ball.
2. Roll Out the Piecrust and Transfer It to a Pie Plate. On a floured surface, use a
floured rolling pin to roll out the dough from center to edge. Using light, even strokes
with the rolling pin, form a 12-inch circle with an even thickness. Wrap the pie crust
around the rolling pin to transfer it to the pie plate.
3. Shape the Edges. You can give your pie crust a special edge if you want, or you can
keep it simple:
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3.3 Menu
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3.4 Distribution Logistics
B’Flour will initially operate as a home-based online business. With this, we ought to use
social media (e.g. Facebook, Twitter and Instagram) to showcase the most cost-effective and
cherry-picked pastries in town. We desire to keep customer's satisfaction in order to have a
good relationship between the seller and the buyer. Any customer will have the option to
pick-up their B'Flour products either delivered or picked up in our place. Therefore, we
would develop and adopt an efficient service and delivery system.
3.5 Regulatory and Other Compliance Issues
With increased growth of technology, businesses utilize it often to create products and
services yet, proportional to the increased growth, there’s a higher chance that regulations are
broken. Therefore, to lawfully follow the system of laws here are the list of requirements that
our company would need:
Barangay Clearance - Brgy. Pembo Mayor’s Permit - Makati City
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BIR Permit DTI Permit
4.0 Market Plan

4.1 Market Analysis Summary
Our pastry shop’s target demographic is composed of sweet-toothed people, habitually

craving sweets, and those who love to hang out with friends over desserts. The shop offers a
cozy ambiance filled with leather couches and chairs in addition to stylish furnishings that
raises the worth and value of the business. When someone has a sweet tooth, they might find
consolation in superb desserts, excellent service, and entertaining activities. As there is a
chance that dessert shops may go out of style, we have a backup plan to reach our target
market by offering a full-service shop that guarantees stability, tasty and enticing desserts,
and other things.
Our shop likewise accepts people of all ages, whether they are young or elderly. Although
certain categories may overlap, Metro Manila residents—and more especially Makati City,
where our business is located—are our primary focus. We may also go after residents in
nearby communities with rising low- to middle-class incomes. Since they are the ones who
want sweets the most frequently, students, kids, and adults with a sweet tooth are those who
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are most affected. Other pastry shops, cafés, bakeries, and restaurants are some of our indirect
rivals in the market for standard desserts and beverages.
4.2 Market Segmentation
Residents of the nearby areas of Makati City, where the bakery is located, are a part of market
segmentation. Still available for purchase are B'Flour pastries and sweets are available here.
Barangay Pembo, which makes up an estimated 7.07% of the area of 21.57 square kilometers,
is where the majority of our customers live and has the closest access to our shop.
Table: Market Analysis
Table: Market Segmentation
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Market analysis which includes demand and supply vis-vis competitors
The table above demonstrates the rising demand for pastries in the Makati region. The three
major competitors now in existence, however, are unable to satisfy such demand, leaving a
significant gap. This indicates that there is a huge market demand for pastries, particularly for
brownies, cookies, doughnuts, graham balls, pancakes, and pies.
4.3 Marketing Strategy
The organization's members agreed to use the latest technology to create a website
specifically for the company. Embracing online platforms like Facebook Marketplace,
Instagram, and TikTok is an additional choice. And collaborating with meal delivery
companies like Foodpanda and Grabfood would be our last resort. The reason behind this is
that online sales have lately gained popularity, wherein it exposes a business to a wider
market since most people prefer to scroll through their feeds to make purchases rather than
going out. However, we also incorporated a physical shop concept since some people want to
taste, view, and experience goods before making a purchase. Physical stores also make a shop
distinctive and offer a more apparent offering.
B'Flour will also employ a range of marketing techniques to achieve our goals. We are
dedicated to making the most of our efforts. This would allow for the employment of many
strategies to reach all markets and industries. Some of which include:
Page | 25
Online Advertisements
● Online advertisements are the most effective ways to advertise B'Flour pastries since
they can be purchased online. We would utilize apps and websites like Facebook,
Instagram, Twitter, TikTok, and our own.
Facebook:
https://www.facebook.com/profile.php?id=100087581123883&mibextid=ZbWKwL
Instagram: https://instagram.com/bflourph?igshid=ZmVmZTY5ZGE=
Twitter:https://twitter.com/bflourph
Page | 26
TikTok Account: www.tiktok.com/@bflourph
B’Flour Website:https://rockaceco.wixsite.com/b-flour
Printed Materials
● Target markets would get printed materials, such as flyers, for the physical stores.
Even if it may be quite expensive, we are confident that it will impact the markets and
the promotion of our company.
Page | 27
Flyer Sample
Rewards and Sponsorships

● We are to give an equivalent product or reward as a recognition for purchasing and
being a loyal customer. By means of this, we are encouraging customers to purchase,
feel pride and confidence in buying and acknowledging the significance of each of
their purchases. This also affects positive emotions and improves their moods as it
enhances customer satisfaction and loyalty.
B’Rewards
Page | 28
4.4 Sales Strategy
We will utilize every one of our resources to promote the pastries of B'Flour. We would teach
our staff to always discuss and recommend the product, as well as to always offer, even to
loyal consumers. The key to our employees' success in upselling to consumers is their
understanding that larger checks result from upselling, which typically results in greater
gratuities. We will establish enduring relationships with our customers and become their
go-to shop for sweet and toothsome pastries. In our marketing efforts, we want to promote
ourselves as the best local and community pastry shop.
Therefore, with the use of our website and other food-delivery apps, we will emphasize
ordering through it. To ensure that everyone can order with ease, an easy to use web interface
would be applied as well as instructions and responding artificial intelligences to assist
intermediate questions.
4.5 Pricing Policy

From the ingredients we use all the way up to the materials and equipment we employ, our
company makes sure the goods are of the greatest quality. As a result, the cost of our products
would depend mostly on the labor force and the materials used, they will be sold
individually.
4.5.1 Price Structure

The price structures shown below would define what we would charge for the goods and
services we provide in order to have a just pricing of our products.
Page | 29
4.5.1.1 Brownies
Yield: 32 pcs.
Total Cost: 840
Total Recipe Cost: 302.83
Cost Per Serving: 9.46
Pass On Price (15%): 10.88
4.5.1.2 Cookies
Yield: 12
Total Cost: 356
Pass on Price (15%): 27.35
Page | 30
4.5.1.3 Doughnut
Yield: 18 pcs.
Total Cost: 791.8
4.5.1.4 Graham Balls
Yield: 100 pieces

Total Cost:1174.9
Total Recipe Cost:1174.9
Cost Per Serving:11.75
Pass On Price:13.51
4.5.1.5 Pancakes
Yield: 22 pieces
Total Cost: 749
Pass On Price: 10.52
Page | 31
4.5.1.6 Pies
Yield: 6 pcs.
Total Cost: 1,375.5
4.6 Sales Projection
Page | 32
The amount of revenue that our company anticipates generating over the course of five years
is shown in the sales projection table above. While we anticipate earning $41,488.00 from the
first year's predicted revenue, which would occur in December 2023, and $1,160,928.00 from
the fifth year of our operation, which is likely to occur in December 2027, respectively. If this
information and data were accurate, resource allocation could be optimized through the
management and planning of the cash flow. The company will also be able to monitor the
whole business's working rhythm as we are aware of this.
5.0 SWOT Analysis

The SWOT Analysis is s strategic planning and management technique that enables the
company to identify and determine the four aspects which are strength, weakness,
opportunities and threats. This helps us assess the critical factors that ensure the company’s
success as well as to visualize and measure the overall performance of the business.
5.1 Strengths
● To handle the demand, we use top-notch equipment.

● Our business provides a volume of products that embraces each customer's
preferences.
● Less time is spent on the production of products.
● An assured convenient and peaceful atmosphere is offered.
● Products are packed with a pleasing appearance that highlight the company's
creativity and commitment.
5.2 Weaknesses
● Rocketing overhead costs.

● Intense competition within the industry.
● Possibility of having leftovers that may result in a waste of effort and ingredients.
● Location of the business.
● Sudden increase of raw materials due to inflation.
Page | 33
5.3 Opportunities
● Satisfaction of customers may lead them coming back, therefore having an excellent
quality of services and products is a must.
● Product line diversification.
● Expanding nationwide or internationally if we successfully implement and establish
the business.
● Taking advantage of the developing social media to promote the business.
● Giving and taking opportunities to share expertise and experiences in the industry.
5.4 Threats
● Being new in the market as we are still a start-up company.

● Rising cost of ingredients and raw materials due to inflation.
● Changes in consumer tastes and preferences.
● Possibility of economic downturn.
● Similar concept of services offered by other emerging companies.
6.0 Financial Plan

Serving as a road map and reminder of the goals that need to be achieved. With this,
maintaining stability of inflow and outflow of revenues are at ease and straightforward
address avenues are made to manage the costs.
6.1 Statement of Financial Position
B’Flour Enterprise
Statement of Financial Position
Year Ending, December 31, 2022
Page | 34
Page | 35
6.2 Statement of Profit and Loss
Statement of Profit and Loss
Year Ending, December 31, 2022
Page | 36
6.3 Statement of Cash Flow
Projected Cash Flow
For Year, 2023-2027
Page | 37
It is our responsibility to grow as a company. Hence, being aware of the company’s financial
health is significant, we ought to be knowledgeable about our company value by the use of
financial statements wherein it includes a cash flow analysis, balance sheet, and
profit-and-loss summary. With its assistance, we could completely see how the firm runs over
the next five years and have much more insight, allowing us to make decisions that are
justifiable for its future expansion.
Page | 38
7.0 Appendix
Page | 39
Page | 40
Page | 41
Page | 42
Page | 43
Page | 44

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UNIVERSITY OF MAKATI

HIGHER SCHOOL NG UMAK

A BUSINESS PLAN SUBMITTED TO:

SUBMITTED BY: G11-01 STM ┃Group 5

LEADER: Bautista, Angelica Jean

MEMBERS: Lastrollo, John Kenneth

Statement of Confidentiality and Non-Disclosure

This Business Plan Non-Disclosure Agreement, hereinafter known as the “Agreement”, is

(a) hold the Confidential Information in the strictest of confidence;

Upon request, this document is to be immediately returned to B’FLOUR PH.

1.0 Executive Summary ...………………………………………………………………. 06

1.1 Mission Statement …………………………………………………………………. 07

1.2 Vision Statement …………………………………………………………………… 07

1.3 Keys to Success ……………………………………………………………………. 08

2.0 Management and Organization ……………………………………………………. 08

2.1 Company Name ……………………………………………………………………. 08

2.2 Company Description ……………………………………………………………… 08

2.3 Image: Company Logo …………………………………………………………….. 09

2.4 Address …………………………………………………………………………….. 10

2.5 Key Personnel ……………………………………………………………………… 10

2.6 Workforce and Support Personnel …………………………………………………. 10

2.7 Organizational Chart ……………………………………………………………….. 10

2.8 Job Description ……………………………………………………………………. 11

3.0 Product Plan …………………………………………………………………………. 12

3.1 Purpose of the Product ……………………………………………………………… 12

3.2.1 Brownie ……………………………………………………………………… 12

3.2.2 Cookie ……………………………………………………………………….. 14

3.2.3 Doughnut …………………………………………………………………….. 15

3.2.4 Graham Balls ………………………………………………………………… 16

3.2.5 Pancake ………………………………………………………………………. 18

3.2.6 Pie ……………………………………………………………………………. 20

3.3 Menu …………………………………………………………………………………. 21

3.4 Distribution Logistics ………………………………………………………………... 22

3.5 Regulatory and Other Compliance Issues …………………………………………… 23

4.0 Market Plan ………………………………………………………………………….. 23

4.1 Market Analysis Summary ………………………………………………………….. 23

4.2 Market Segmentation ……………………………………………………………….. 24

4.3 Marketing Strategy ………………………………………………………………….. 25

4.4 Sales Strategy ……………………………………………………………………….. 29

4.5 Pricing Policy ……………………………………………………………………….. 29

4.5.1 Price Structure ……………………………………………………………….. 29

4.5.1.1 Brownie ……………………………………………………………….. 30

4.5.1.2 Cookie …………………………………………………………………. 30

4.5.1.3 Doughnut ………………………………………………………………. 31

4.5.1.4 Graham Balls …………………………………………………………... 31

4.5.1.5 Pancake ………………………………………………………………… 31

4.5.1.6 Pie ……………………………………………………………………… 32

4.6 Sales Projection ……………………………………………………………………… 32

5.0 SWOT Analysis ………………………………………………………………………. 33

5.1 Strengths …………………………………………………………………………….. 33

5.2 Weaknesses ………………………………………………………………………….. 33

5.3 Opportunities ……………………………………………………………………….. 34

5.4 Threats ……………………………………………………………………………… 34

6.0 Financial Plan ……………………………………………………………………….. 34

6.1 Balance Sheet ………………………………………………………………………. 34

6.2 Profit & Loss Statement ……………………………………………………………. 36

6.3 Cash Flow Statement ……………………………………………………………….. 37