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TABLE OF CONTENTS
TITLE PAGE: 1

TABLE OF CONTENTS 2

I. Executive Summary 4

A. Description 4

B. Market Problem 4

C. Business Opportunity 4

D. Key Distinctions or differentiators of your business versus competitors 5

E. Overview of the sales, marketing, and operations strategy and plan 5

F. Overview of the projected financials containing revenues, costs, profits, and assumptions of
your business 6

II. Management and Organization 6

A. Company Name, Logo, and Address 6

B. Vision and Mission Statements 7

Vision: 7

Mission: 7

C. Key personnel 8

D. Organizational Chart 9

E. Ownership Capitalization, Compensation, and Incentives 10

Ownership Capitalization 10

Compensation 11

Hourly rate of our employees: 11

Incentives 11

A. Rewards and recognition 11

B. Bonuses and raises 11

III. Product/ Service Plan 11

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A. Purpose of your product or service 11

B. Product’s/ Service’s Unique Features 12

C. Material Requirements and sources of supply 12

SOURCE OF SUPPLY: 12

D. Processing Equipment that will be used to manufacture the product or render the service 13

IV. Market Plan 13

A. Market Analysis 13

Strengths 13

Weaknesses 13

Opportunities 14

Threats 14

B. Marketing and Sales strategies 14

C. Product or service characteristics 14

D. Pricing Policy 14

V. Financial Plan 15

A. Start-up cost requirements 15

B. Financial Projection 15

Labor Cost 16

C. Budget 16
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I. Executive Summary

A. Description
Created by three people that all live in Metro Manila, the main idea pitcher of this
business is Ulyao from Makati City. Ulyao who was inspired by his father who is also a
baker and their family owns a bakery and gained knowledge about baking pastries. They
found delicacy in his own homemade macaroons that was unique to the taste because
of the cream cheese filling and the sweetness of the pastry he created.

A macaron is a French pastry composed of two shells and a filling in the middle. The
shells are made with almond flour, egg white and sugar. The filling is either a
buttercream or a ganache (butter replaced with white chocolate). Macarons come in a
variety of flavors. You can choose from fruit, caramel, and chocolate to pistachios and
jams. Regardless of the flavor, the sweetness should be balanced. Macarons are not
about sweetness. The perfect macaron is a balanced delicacy. It’s a sweet meringue, a
delicate duet of two cookies that share a filling of almonds, buttercream, ganache, jams,
powdered sugar, and egg whites. The shells are crispy from the outside, and chewy and
soft from the inside, so moist that it dissolves in your mouth.
It is also important to know that macarons are a dessert of balance. They will satisfy your
cravings for something sweet but they will not overpower you like a candy bar. A
balanced macaron has a nutty flavor, and while sugar is part of the recipe but not the
highlight of a macaron. In other words, the balance between sweet and nutty will
determine the goodness of a macaron. Macaron is best served at room temperature. Not
everyone can make good macarons and it takes some time to perfect the texture.
Because the texture can determine whether a macaron is good tasting or not.

B. Market Problem
It’s basically for everyone in our community because bakeries have been an essential
need in every community especially in the Philippines and it gives the Pilipino’s demand
when it comes to food, bread and our macarons. The bakery will appeal to all
households and residents. Whether someone is working class, a business executive, a
teacher, or a student, there will always be a need for a bakery.

C. Business Opportunity

There are many reasons why macarons are an attractive business. Like The colors of
the macarons are so nice, and the bite size and delicate appearance make them
perfect for sharing on social media. Their lower caloric value—only 70 calories
apiece—make them a sensible dessert choice for today’s more health-conscious
consumers.
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D. Key Distinctions or differentiators of your business versus competitors

The key difference with our macarons is the price difference compared to our
competitors. Even though we used cheaper ingredients but still maintained the same
taste and the same look as our competitors and still maintained the freshness while
keeping our budget balanced. Macarons are not usually seen as a “merienda” in the
Philippines and by selling it in our bakeries for a cheap price it helps macarons to be
common in a place where macarons are seen as a luxurious snack and can’t be afford
by not just anyone and by selling our product at P12 pesos per piece, a delicacy can be
tasted with premium quality at a low price.

E. Overview of the sales, marketing, and operations strategy and plan

START-UP EXPENSES COST

Monthly Rental P46,000

Utility P80,000

Interior Decoration P100,000

Equipments and Machines P1,112,420

Salaries P2,800,000

Legalization P5,000

License Fee and Taxes P193,500

Construction P1,250,000

Total Expenses: P5,586,920

By calculating on how much we can spend so we can balance and rely on our expected sales
per month or per year to pay this back to the investors. The uniqueness of our product in
bakeries in the Philippines makes it easy for us to attract customers with our colorful macarons
and by keeping the bakery 15 hours open with 4am being our opening time and 7pm our closing
time to maintain the quantity of macarons we can create in a single day to give us breathing
room for tomorrow and by creating a branch that is big enough to accommodate many people at
once.
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F. Overview of the projected financials containing revenues, costs, profits, and
assumptions of your business

The capitalization ownership coming to 1,200,000 and the Start-up cost being 3,426,920 and
Expected income for the end of the year being 4,345,000 it is expected that our business will
have 262.08% in ROI for one year.

II. Management and Organization

A. Company Name, Logo, and Address
CEU Delicacies

Address: 2280 Adolfo St. Pandacan Manila

B. Vision and Mission Statements
Vision:
To create a more broad view of what bakeries can do in our country and to create a positive
image of innovation of macarons being manufactured in your local bakeries.
Mission:
CEU Delicacies is a dedicated group of talented people that offers macarons, pastries, and
bakery products of the highest caliber. Our mission is to offer each and every one of our clients
an unmatched product and experience. The purest ingredients and cutting-edge processes are
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used by our experienced team of pastry chefs to produce a genuinely outstanding result.
Customer satisfaction is our top priority, thus we always go above and above for our clients. We
are committed to offering a courteous, happy, and equal work environment to our family of
employees.
C. Key personnel
Diokno, Ulyao G.
CHIEF EXECUTIVE
OFFICER
Address: 7736 Facundo St.
Makati City
Mobile No: 09195836941
Email Address:
yaodiokno23@gmail.com
Personal Background:
Birth Date: December 27,
2005
Birth Place: Makati
Religion: Born Again
Language Spoken: Filipino,
English
Educational Background:
School: Philippine
Christian University
Degree: Masters Degree in
Business Management
(MBA)
Sabrine, Carel L.
OPERATIONS HEAD
MANAGER
Address: 1920 Dagonoy St
Sta Ana Manila
Mobile No: 09602593070
Email Address:
careeelsbrn@gmail.com
Personal Background:
Birth Date: November 26,
2005
Birth Place: Manila
Religion: Roman Catholic
Language Spoken: Filipino,
English
Educational Background:
School: Philippine
Christian University
Degree: Major in Business
Management (BSBA)
Florendo, Ella Angelica E.
MARKETING HEAD
MANAGER
Address: 2280 Adolfo St.
Pandacan Manila
Mobile No: 09123780950
Email
Address:ellaangelicafloren
do@gmail.com
Personal Background:
Birth Date: December 2, 2004
Birth Place: Manila
Religion: Roman Catholic
Language Spoken: Filipino,
English
Educational Background:
School: Philippine
Christian University
Degree: Major in Business
Management (BSBA)
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Achievements: Achievements: Achievements:

- Latin Honors - Latin Honors - Latin Honors

- Certificate in Basic Culinary - Silver Medal in The - Certificate in Baking and

Arts (Philippine School of Philippine Culinary Cup 2027 Pastry Arts (Philippine School
Culinary Arts) of Culinary Arts)

D. Organizational Chart
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E. Ownership Capitalization, Compensation, and Incentives

Ownership Capitalization
SOURCES OF CAPITAL SHARES

Owner P500,000

Co-Owner P380,000

Investor 1 P200,000

Investor 2 P172,000

Investor 3 P138,000

Bank P125,000

Total P1,515,00

Compensation
Compensation describes the cash rewards paid to employees in exchange for the services they
provide. It may include base salary, wages, incentives and/or commission. Total compensation
includes cash rewards as well as any other company benefits.

Hourly rate of our employees:

Counter Staff P165/hour

Kitchen Help P120/hour

Bakers P200/hour

Incentives
A. Rewards and recognition
By applying for the employee of the month or other awards of our employee and raising
the salaries of the awardees encourages them to put in extra work for our business and
motivates them to become better employees.
B. Bonuses and raises
Even though our other staff and employees didn't win awards and recognition, by
acknowledging their efforts that they do we will give them bonuses and raises to their
salaries to motivate them to continue working for us and will be helpful for us in the long
run.
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III. Product/ Service Plan

A. Purpose of your product or service
The purpose of our product is to make macarons well known in the Philippines.
Some may take macarons as a food or delicacy that isn’t affordable because of
its luxurious looks and tasty fillings but by using our service or buying our product
we can make sure that this delicacy is affordable and is the best 12 pesos
experience that you can ever witness. And by sharing our profits to our
community by doing charity work to help the poor in the community we live in.
B. Product’s/ Service’s Unique Features
The uniqueness of our macarons is as beautiful as it comes. They are a delicate
meal or merienda served to us fellow Pilipino’s that are unique to us when it
comes to looks, taste and overall the rarity of the product in our country and the
price for its looks and taste is unbeatable when it comes to pastries. For us
company owners, it is the most beautiful cookie ever invented.

C. Material Requirements and sources of supply

QUANTITY ITEMS UNIT COST TOTAL COST

5 Kitchen Scale P498.00 P2, 490.00

11 Sifter P190.00 P2, 090.00

4 Oven Thermometer P120.00 P480.00

3 Electric hand mixer P1,300.00 P3,900.00

7 Glass mixing bowls P388.00 P2,716.00

10 Silicone spatula P51.45 P514.5

5 Plain Rounded Tip P95.00 P475.00

15 Heavy duty baking P194.99 P2,924.85

sheet

3 Electric oven P11,050.00 P33, 150.00

TOTAL P48,740.35

SOURCE OF SUPPLY:
Hideco Sugar Milling Company, Incorporated for supplying us for the sugar that we use in our
macarons,
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Asahi Electrical Manufacturing Corporation

Supplies us for our electronics and equipments that we use for baking, we don’t have direct
sponsorship but they support our business same goes to the sugar company that helps us.

D. Processing Equipment that will be used to manufacture the product or render

the service

QUANTITY UNIT UNIT COST TOTAL COST

5 Display Case P2,000 P10,000

2 Refrigerator P23,000 P46,000

3 Mixer P7,000 P21,000

3 Oven P3,000 P9,000

2 Dough proofer P50,000 P100,000

3 Bakeware P3,000 P9,000

3 Smallwares P5,500 P16,500

Total Cost: P211,500

IV. Market Plan

A. Market Analysis
Strengths
The strengths of our business is that bread from bakeries are a go-to of every Pilipino’s
merienda and makes it very easy to sell and its taste is suitable for everyone because of its
sweetness and fillings that can satisfy the cravings of anyone and with the price being 12 pesos
and can also be bought for bulk gives the people a reason to buy it because of the product that
you can get for a very low price that isn’t common for macarons but with the price lowered the
quality and taste will also be maintained giving it a good trade for your money.
Weaknesses
Macarons aren’t common to Pilipino’s and this gives us a disadvantage of people not knowing
our product because of its rarity in bakeries especially if it is located in a rural area or even an
industrial area. Not everyone has a sweet tooth and 12 pesos products in bakeries has more
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quantity than our macarons so, some may think that 12 pesos for one piece isn’t worth it but
with enough promotion of our product we can erase this weakness and improve the sales of our
business.
Opportunities
Just having the sense of rarity of macarons in bakeries gives us an advantage of introducing a
new product that is seen in bakeries in the Philippines. It can give us the opportunity to sell our
product more in other bakeries by giving them samples and letting them buy the recipe from us
or just selling the product frozen to sell them in their bakeries with a commission for our efforts,
it gives us more room for business opportunities to help us grow more and be more well known
in the baking industry.
Threats
Other baked products in general, there are so many baked products in the Philippines that are
well known like pandesal, monay and many others. Macarons are not likely to be the first option
when you buy in a bakery, especially in the Philippines. Because of the price, many will think
that the higher quantity for 12 pesos is better than only getting one and this gives other baked
products higher sales than our macarons.
B. Marketing and Sales strategies
Buy Two, Take One offer
Get a gift certificate worth P200 whenever you order 3 of our 12 or 24 packed macarons.
Birthday offer where you get 50% off when you buy at our bakery on your birthday
Birthday offer where if you order P500 worth of our products and it’s your birthday come
get a taste of our limited edition Macaron Cake
Buy One, Take One macarons every Wednesday and Friday
Collect points whenever you buy from us to get a free 12-piece macarons when you get
10 points
1 purchase = 1 point

C. Product or service characteristics

We provide affordable yet delicious macarons compared to similar businesses, macarons aren’t
common in many bakeries and especially bakeries that aren’t inside a mall or a bakery that has
its own place inside an industrial place. You can compare our product to other high-end bakeries
that also sell macarons and even tell the difference because of the way that it is baked, we use
cheap products but we also use high-end equipment for baking so we can always get the best
version of our macarons despite the difference of ingredients of other bakeries that sell
macarons.

D. Pricing Policy

QUANTITY PRICE

1 piece macaron P12

8 piece macarons P100

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12 piece macarons P180

24 piece macarons P340

V. Financial Plan
A. Start-up cost requirements

EXPENSES COST

Rent P80,000-100,000 depending on the area

Legalization P5,000

Insurance, License and Permit P193,500

Equipments and Machines P1,112,420

Total: P1,410,920

B. Financial Projection

Labor Cost

EMPLOYEE DAILY SALARY MONTHLY SALARY ANNUAL SALARY

Counter Staff P2,475 P74,250 P891,000

Kitchen Help P1,800 P54,000 P648,000

Bakers P3,000 P90,000 P1,080,000

Total: P2,619,000
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C. Budget
Our budget that we expect to spend in our first year is around P3,000,000 to P3,500,000
and to grow our budget for our next year to around P4,000,000 by using our sales and
the invested money to grow our budget to create more space for our improvement on our
business.