ENCHANTE

BEAUTY SOAP
Business Plan

by
Caroro, Donna Jane L.
Porras, Mardy Joy M.
Olario, Arlord Brian Roy R.
Cedro ,Sergie T.

Espiritu Street, Mangagoy, Bislig City

Contact #: 09158578748
FB: Enchante Beauty Soap
Website: enchantebeautysoap

March 2021
EXECUTIVE SUMMARY
Enchante is a company manufacturing beauty soap called Enchante Beauty Soap. The

business name is inspired with the Filipino beliefs. This is a 3in1 soap because it suits for dry, oily

and sensitive skin. The product is fit to any gender that can be consumed not only for women but

also for men. Our Goal simply is to promote a beauty product that are safe and doing our best to

be environmentally conscious, it is more affordable and the price can be reasonable due to the fact

that we buy items locally, plus providing a much more “environmental conscious product” because

of its organic ingredients and eco-friendly packaging. The product will be sold for Php 35.00

wholesale and Php 40.00 retail per 130g bar. The business location is in Espiritu street, Mangagoy,

Bislig City. The 4 members of the group are partner who share equal capital of Php 25,000.00 each

to run the business.

Mission
Create an ecofriendly and highest quality of soap product by using organic materials that

are not harmful to the users and to the environment.

Vision
To be known as the leading brand of organic beauty soap. Ensure the significant impact on

the growth of personal care and to the soap industry that are safe and environmental conscious

products.

Goals

• To satisfy the needs of the community

• Maintain good relationship to the customers and suppliers.

• Leading organic beauty soap in Bislig City

• Payback period within 3years.

BUSINESS DESCRIPTION

Enchante Beauty Soap is a small business that is inspired by Filipino culture. Enchante is

a manufacturer of beauty soap that suits for dry, oily and sensitive skin. The product is fit for

everyone and can be consumed not only for women but also for men in different age groups. The

start-up of our business is at the vicinity of Espiritu Street, Mangagoy, Bislig City. To help the

business distribute the product through different areas in Bislig City, our team will accept

wholesalers. As a start-up, the market size focuses initially in Bislig City, and as the business grow

overtime, we will entertain outside distributors. This is a new business venture that will be

registered as a partnership in the Department of Trade and Industry provincial office. There is a

Barangay Clearance to be secured before it applies for a Mayor's permit in order to operate. After

getting all the needed permits from the DTI, Barangay and Mayor's office, the BIR registration

follows. Enchante Beauty Soap will be managed by Donna Jane Caroro, Mardy Joy Porras, Sergie

Cedro and Arlord Brian Olario.

PRODUCT DESCRIPTION

Enchante Beauty Soap contains a mixture of Papaya, Orange and Tomatoes for dry, oily

and sensitive skin. This soap is made for everyone and it focus on the different Filipino skin types.

It has a lot of benefits such as it can help to prevent the skin from drying and let your skin be

moisturizing, it can help in maintaining hydration all over the skin and retain its right amount of

moisture and this can help them to make their skin healthier. Our product is different from other

soap sold in the market because our ingredients in making this product is healthy and has lot of

benefits. We will utilize locally available products and source it from local farmers, buying their

surplus or the rejected fruits that can’t be sold in the markets due to deformities (invisible food

waste). This is also affordable that consumers can purchase it without hesitance. Pricing for the
Enchante beauty soap is Php 40.00 per 130gram bar for end users and Php 35.00 for resellers.

These are suggested retail and wholesale prices. Quantity distance are not included but remain

possible in negotiations with major buying groups. Price may be changed in the future based on

different factors such as increase in prices of raw materials, upgrading of technology and

equipment and other matters. However, the price of Enchante is not expected to experience

significant change over the next three years.

These are the list of our ingredients.

INGREDIENTS PURPOSE

Palm Oil Smoothens the skin

Canola Oil Moisturizes the skin

Coconut Oil Cleanses the skin

Essential Oils Refreshing smell / With calming effect

Distilled Water Dissolving oxidizers

Red Colorant Coloring Agent

Orange Colorant Coloring Agent

Tomato Cures sunburns / Protects the skin from UV rays

Orange Moisturize skin

Papaya Gently exfoliates the skin

Lye Turn oil into soap

Healthy skin is the basis for handsomeness and beauty. While there may always be times

when your skin isn’t ideal, it’s significant to understand that using a soap with right nutrients will

continually improve your skin.

INDUSTRY ANALYSIS

There are factors for building up a soap industry. Those are environment, demographic,

economy, and globalization. The environment factor, Philippines has a good production in terms

of fruits that the business can have advantage of it. In terms of natural calamities. Enchante Beauty

Soap will prepare the possible solution that the business can overcome those. The effect of

demographic factor is that as the nation grows old, the demand for cosmetic products with softer

colors, milder formulations, and the treatment for aging skin increases. In economic factors, as a

poor in economic situation, some customers choose cheap products that are fit to their budget and

the effectiveness in it. And also, in globalization factor, there are too many competitors when it

comes to soap. Because some other countries are importing their products to other countries as

their distribution. And it is what we called globalization.

Strategies and Barriers

We all know that when it comes to business, there are lots of competitors that are

competitive to deal with. When it comes to soap, there are many brands of beauty soap being sell

specially here in Bislig City. But what makes our product unique is that it is made with organic

ingredients. And also, these three kinds of soap produce by Enchante Beauty Soap meets the

demands of the different kinds of consumers who have different skin types. We have a safe product

for them to use. We also assure the effectiveness of our product.

SWOT Analysis

Strength
➢ Product is affordable.

➢ Made in organic ingredient.

 ➢ Not harmful to the users.

➢ Effectiveness of the product.

➢ The members know how to handle the company.

Weakness
➢ Shortage of ingredients and materials.

➢ Changes of prices of ingredients and materials.

Opportunities
➢ Some suppliers for raw material are from vicinity of Bislig City

➢ Not harmful to the environment and to the customers.

Threats
➢ Growing competitors

➢ Globalize products from other countrys

➢ Natural calamities can happen anytime thus affecting the sales and the company itself.

➢ Anything is prone to danger especially fire that may cause of the loss of the company.

➢ Seasonal of Fruits

➢ Lacking of supply because of the weather conditions.

MARKETING PLAN

Marketing Analysis

According to Allied market research, beauty and personal care generated a largest share

started at 2018. Demand for beauty products is on the rise. Anent to this, our business will suit to

the evolving lifestyle of Filipinos. Since our product is made up with organic ingredients, increase

in demand for natural beauty products create new opportunities in the coming year. To increase
the visibility of the Enchante Beauty Soap, we will publicize it in active social networking site and

printouts such as flyers and leaflets.

Market Conditions

Factors that influence the demand of goods is when demand changes due to the factors

other than price, there is a shift in the whole demand curve. As mentioned, apart from price,

demand for a commodity is determined by incomes of the consumers, his tastes and preferences,

prices of related goods. Thus, when there is any change in these factors, it will cause a shift in

demand curve.

Marketing Mix

Product

The appearance and product packaging are somewhat related to what its use and the

ingredients they have. The color of the product has the same color of the main ingredient that been

used for manufacturing. So that it can be easily identified and pleasant to the eye. When it comes

to packaging of the product it would look presentable and persuasive to the customers.

The product of the business can satisfy the customer when it comes to effectiveness. The

ingredient that been use on manufacturing are reliable because the ingredients are agreed and

researched by the researchers.

The unique portion of the product is that all of the products are all made in organic

materials. And there is no chemical that been added. Other soap products from other business and

company added a chemical for enhancement that can be dangerous to other users that have allergist

to said chemical.
Place

The business chooses Bislig City as their distribution and manufacturing place because

Bislig City is a city of agriculture. So, the ingredients of the products are all been chosen and get

to the Bislig City. Bislig City as the place for our distribution because the business more likely

conducting a research if all the products are profitable and can be good for distribution to other

places and cities. Bislig City as the chosen manufacturing and storage of the business because the

raw materials are coming from Bislig City. That the business can easily and less of cost for

distribution of the ingredient.

Promotion

The business promotions that would be using is the social networking products sites and

prints. Social networking site as the promotion strategy because today’s generation most of the

people are in frequently using social networking sites for their leisure time. It means that it is also

good for promotion strategy. And also print outs like flyers or leaflets that are also good for

promotion. Because some people are still in old generation that are not in habit of having a

technology but they are in likely in paper one. And also, the business can give their printouts to

passersby people in the public places.

Price

The business prices the product it in a suitable price as what the ingredients and

manufacturing cost. The price of the product would be exactly to be affordable because the source

of manufacturing cost is less. The source of the raw materials for manufacture are within Bislig

City that makes the business less in cost in buying the raw materials for manufacturing. The price
of the product of the business are affordable, fit to the price of the components of products, and

effectiveness.

Target Market

Our target market is for 13 years old and above with different skin types. We choose

13years old since this is when teenage years will start. This soap good for them because it is 3 in

1 soap wherein it has a benefit that can help dry skin, oily skin and sensitive skin. Most people

nowadays are conscious about their skin and they want it to be healthy and looks presentable to

the public that’s why we created this soap to meet their demand and to give solution to their dry,

oily and sensitive skin.

Product Positioning

There are many beauty soaps exists to our society especially to those leading brands, as a

starting business we will build our name to gain the trust of the consumer for them to patronize

our product. With the tagline "The soap you need, for the skin you care" for them to remember our

product. Consistent packaging and labeling are ways for us to communicate effectively to our

target market. We created a packaging that can attract to consumer's eyes and persuasive on its

design. Also, for our customers to include our product in their mental list of possible products to

purchase we will publicize some our advertisement to remember and recall.

Market Segmentation

Enchanted beauty soap can be segmented based on demographic, process type, organic

level, skin type and distribution channel.

 In terms of demographic, our soap is good for age 13 years old and above and to any gender.

In process type, the soap can be classified into handmade and machine made. Based on organic

level, it is 95% organic. And based on the skin type, the market can be segmented into dry, oily

and sensitive skin. And lastly based on distribution channel, the market can be classified into online

and offline. The offline segment is sub-segmented into retail stores, independent stores and others.

Marketing Program and Marketing Strategies

Because of the relatively low startup costs and expertise needed to build the soap business.

It is important to have unique and compelling marketing strategies and programs to reach a

customer and distinguish your business from the competitors. Those marketing and program

strategies are:

Personal selling will be our most important means of promotion. We will lead this effort,

with our skill and experience in sales and customer service. Our major marketing plans will go

into effect starting in year three. Prior to this, the company will use more modest marketing tools

such as social media print-outs and word-of-mouth marketing

Our best marketing program is to ensure that the customer’s expectations about our soap

will exceeded. The customers who are happy about the soap they are using will eventually tell

friends about their positive experiences. A referral from a personnel friend based on experience

are often the strongest recommendations that can be offered.

Social Networking

The business owned a social media accounts and pages for their promotion of the products

and the business. So that those social media users can notice the business and its products all about.
The media users can determine and understands what is the business all about and the product their

selling. And also, those social media users can know the business events.

Paper Print-outs

The Business have their business print-outs of what kind of business are they doing and

what are the business products they are selling. So, the people those who have reach out by the

print-outs can know about the business. And the business print-outs must be attractive, persuasive,

easily to read, and in simplest form of explanation about the business and the products.

Market Survey

The analysis will show the preference of people in terms of the kind of soap they

like to use. Cleansing – 29%; Conditioning – 21%; Fragrance – 24%; Whitening – 16%; Bubbly –

9%; Creamy – 1% (See Graph 1)

Graph 1
Definition of market

Bislig is a coastal component city in the province of Surigao del Sur. The city has a land

area of 331.80 square kilometers or 128.11 square miles which constitutes 6.73% of Surigao del

Sur's total area. Its population as determined by the 2015 Census was 94,535. This represented

15.96% of the total population of Surigao del Sur province, or 3.64% of the overall population of

the Caraga region. Based on these figures, the population density is computed at 285 inhabitants

per square kilometer or 738 inhabitants per square mile.

2015 Census:
Age group Population (2015) Age group percentage
Under 1 1,937 2.05%
1 to 4 8,088 8.56%
5 to 9 10,395 11.00%
10 to 14 10,140 10.73%
15 to 19 9,485 10.03%
20 to 24 8,249 8.73%
25 to 29 7,318 7.74%
30 to 34 6,174 6.53%
35 to 39 5,579 5.90%
40 to 44 4,874 5.16%
45 to 49 5,099 5.39%
50 to 54 4,648 4.92%
55 to 59 4,074 4.31%
60 to 64 3,223 3.41%
65 to 69 2,253 2.38%
70 to 74 1,437 1.52%
75 to 79 890 0.94%
80 and over 672 0.71%
Total 94,535 100.00%

Market Share
Sales

Hiyang Beauty Soap 55,000 units

Skin Magical 70,000 units

Other Companies 180,000 units

305,000 units

Enchante (12months production) 15,600 units

15,600 𝑢𝑛𝑖𝑡𝑠
Market Share % = =5%
305,000 𝑢𝑛𝑖𝑡𝑠

Determination of Market Share:

No. of prospects in the target market (assumptions) 1,200

Frequency of purchase per year (average) 13

Total number of purchases per year 15,600

Average payment per purchase Php 25,480.00

Projected total industry sales per year Php 3,500,000.00

% the firm can attain 5%

The firms market share Php 175,000.00

OPERATIONAL PLAN

Process

Start

Raw Materials Selection

Juicing/Pureeing
Ingredients

Soap Making

Soap Curing

FAIL

Quality Control Soap Rebatching

PASS

Soap Packaging

Soap Labeling

Finished product

End
Personnel
Enchante Beauty Soap owned by Donna Jane, Mardy Joy, Brian and Sergie who will also

be the management team of the soap making business. While preparations are being made for the

business to open its doors to public, the following staff will be hired in the soap making business.

2 Production Staff

1 Sales Lady

Successful applicants will undergo extensive training in order to know soap making

business activities and how to manage the facility on a day-to-day basis.

Purchasing

Purchase planning is the process of establishing objectives and tactics to obtain the best

value in a specific purchase. It is done by production team. The business decides to purchase

monthly to manage properly the cashflow of the business. Customer satisfaction and business

success should be the primary focus of purchase planning as they will ultimately define best value

in purchase.

Suppliers

Our main suppliers are listed below.

Company Address Products
Mangagoy Public Market Fruit Stall Orange
Alysons' Chemical Enterprises, Del Monte Avenue, Siena, QC Essential Oil, Colorant, Lye
Inc.
Bislig City Farmers San Antonio, Bislig City Tomato, and Papaya
Procedures

Enchante Beauty Soap Procedure

❖ 1st Mixture (Lye Solution)
1) Put lye into the water (Not the other way around).
2) Stir the mixture gently.
3) Put the lye solution in a plastic container and set it in safe place. Cover the
container and let it cool down.
4) Once it cools down, split it equally into five containers.

❖ 2nd Mixture (Combining Oils)

1) Melt the solid oils on the stove over medium-low heat while stirring gently.

2) Remove the melted oils from the heat and let it cool down at room temperature.
3) Combine the liquid and melted oils.
4) Split the oils equally into five containers.

❖ Final Procedure
1) Slowly add the container 1 of 1st mixture to the container 1 of 2nd mixture.
2) Mix it to start the chemical reaction that turns the mixture into soap.
3) Once the combined mixture become like the texture of a condensed milk, put the
desired colorant, active ingredient and essential oil.
4) When the ingredients in the 1st containers are mixed, start pouring the mixture
into the soap mold.
5) Repeat the procedure for 2nd to 5th containers in the order of Orange and Red

6) Cover the mold and wait for 24 hours until it becomes hard.
7) Remove the hardened soap from the mold and cut the bars horizontally.
8) Place the soaps in a safe, dry place and allow it to cure for 54 hours before
packaging.
Machines and Equipment
No. Particulars No. Required Price Amount
1 Hand Mixer 1 200.00 200.00
2 Mixing Pail 1 150.00 150.00
3 Pitcher 1 35.00 35.00
4 Soap Cutter 1 895.00 895.00
5 Soap Mold 1 515.00 515.00
6 Spatula 1 50.00 50.00
7 Weighing Scale 1 600.00 600.00
1 Mixing Machine 1 6,000.00 6,000.00

2 Filling Machine 1 6,000.00 6,000.00

3 Electric Fan 1 1,000.00 1,000.00
8 Juicer 1 1,200.00 1,200.00
5 Exhaust Fan 1 600.00 600.00
4 Light Bulb 1 50.00 50.00
Total Php 17,295.00

Supplies

No. Particulars No. Price Amount

Required
1 Apron 2 50.00
100.00
2 Ballpen 1 8.00 8.00
3 Broom 1 50.00
50.00
4 Dishwashing Soap 1 45.00
45.00
5 Disposable Gloves 10 1.00
10.00
6 Dust Pan 1 35.00
35.00
 7 Face Mask 10 1.00
10.00
8 Garbage Bag 10 2.00
20.00
9 Gloves 1 75.00
75.00
10 Hair Net 1 25.00
25.00
11 Katsa 3 5.00
15.00
12 Knife 1 50.00
50.00
13 Other Supplies 1 150.00
150.00
14 Rug (Rectangle) 1 35.00
35.00
15 Rug (Round) 5 1.50 7.50
16 Safety Goggles 1 75.00
75.00
17 Sponge 2 8.00
16.00
18 Trash Can 2 75.00
150.00
Total 876.50
Php
Furniture and Fixtures

No. Particulars No. Required Price Amount

1 Table 2 500.00 1,000.00
2 Chairs 1 250.00 250.00
3 Storage Rack 1 1,000.00 1,000.00
Total Php 2,250.00
Some photos of machines and equipment:

Filling Machine Mixing Machine Weighing Scale

Soap Cutter Mixing Pail Soap Mold

Hand Mixer Juicer

FINANCIAL PLAN

Financial Projects & Assumptions:

• 100% of sales will be made on cash.

• 26 working days in a month.

• Increasing of sales every year.

• There will be an increase of production every year.

• In year 2021, only 10 months will be counted since the business will start on March.

• The markup will be based on 100% of the total cost.

• Sales Quota will be approximately 50 soaps per day.

Fund Sources

Partners contributed Php 25,000 for the starting capital of the business.

Particulars Amount

Caroro, Capital Php. 25,000.00

Porras, Capital 25,000.00

Cedro, Capital 25,000.00

Olario, Capital 25,000.00

Production Cost
Direct Materials

Raw Materials Price Quantity(unit) Unit Produce Unit Cost

Palm Oil 65.00 500ml 50 1.30

Canola Oil 70.00 500ml 50 1.40

Essential Oils 100.00 200ml 50 2.00

Distilled Water 30.00 10 L 50 0.60

Orange Colorant 25.00 50ml 50 0.50

Red Colorant 25.00 50ml 50 0.50

Lye 50.00 500g 50 1.00

Orange 80.00 750g 50 1.6

Papaya 70.00 750g 50 1.4

Tomato 65.00 750g 50 1.3

TOTAL DIRECT MATERIAL PER UNIT (130g) 11.6

Indirect Material

Materials Price Quantity Unit Produce Unit Cost

Label 100.00 50pcs 50 2.00

Packaging 300.00 50pcs 50 3.00

TOTAL INDIRECT MATERIALS PER UNIT (130g) 5.00

 Direct Labor

Cost Unit Produce Unit Cost

Preparation of Ingredients (Juicing) 7.00 50 0.08

Soap Making (5 Process) 45.00 50 0.90

Quality Control (1st Phase) 30.00 50 0.60

Packaging 30.00 50 0.60

Quality Control (2nd Phase) 30.00 50 0.60

Boxing 3.00 50 0.06

TOTAL DIRECT LABOR PER UNIT (130g) 2.9

Factory Overhead

Cost Days Quantity Unit cost

Electricity 450.00 26 days/month 50 0.35

Water 200.00 26 days/month 50 0.15

Rent 2500.00 26 days/month 50 1.92

Machineries & Equipment 17,295.00 312 days/year 50 1.11

Office Supplies 876.50 312 days/year 50 0.06

Furniture & Fixture 2,250.00 312 days/year 50 0.14

Transportation 180.00 26 days/month 50 0.14

Taxes & Licenses 1,800.00 312 days/year 50 0.16

 Salaries 15,120.00 312 days/year 50 0.97

Advertising Expense 220 26 days/month 50 0.17

TOTAL FACTORY OVERHEAD (130g) 5.17

Cost Unit Cost

Direct Materials 11.60

Indirect Materials 5.00

Direct Labor 2.90

Factory Overhead 5.14

Total Product Cost Per Unit (130g) 24.67

Unit Cost = 24.67

Mark up (40%) = 9.868

Price= 35

Wholesale Price= Php 35.00

Retail Price = Php 40.00

Financial Statements

Our income statement projections indicate that there will be Net Income within our three-

year operations.

Enchante Beauty Soap

Income Statement
Three Years Projection
Particular 2021 2022 2023
Sales Revenue Php 472,500.00 Php 519,775.00 Php 582,125.00
Less: Cost of Goods Sold 254,800.00 280,320.00 313,958.00
Gross Profit 217,700.00 239,455.00 268,167.00

Less: Other Expenses

Electricity Expense 4,500.00 5,400.00 5,800.00
Water Expense 2,000.00 2,200.00 2,500.00
Rent Expense 25,000.00 30,000.00 30,000.00
Supplies Expense 576.50 616.50 650.00
Depreciation Expense 6,515.00 6,515.00 6,515.00
Transportation Expense 1,800.00 2,160.00 2,200.00
Advertising Expense 2,220.00 2,220.00 2,220.00
Taxes & Expenses 1,800.00 1,950.00 2,100.00
Wages 1,5120.00 18,220.00 18,820.00
Philhealth Contribution 1,500.00 2,100.00 2,250.00
Total Expenses 61,031.50 71,381.50 73,055.00
Net Income Php 156,668.50 Php 168,073.50 Php 195,112.00

The business did not incur net income after tax since the net income of the business did not

reach the amount to the basic income tax due.

Financial Position

Enchante Beauty Soap

Financial Position
Three Years Projection
2021 2022 2023
Asset
Current Asset
Cash Php 243,338.50 Php 411,412.00 Php 606,424.00
Office Equipment 300.00 300.00 400.00
Furniture & Fixture 2,250.00 2,250.00 2,250.00
(Accumulated Depreciation) (750.00) (750.00) (750.00)
Total Current Asset 245,188.50 413,212 608,324.00

Non-Current Asset
Machinery & Equipment 17,295.00 17,295.00 17,295.00
(Accumulated Depression) (5,765.00) (5,765.00) (5,765.00)
Total Non Current Asset 11,530.00 11,530.00 11,530.00

TOTAL ASSET Php 256,668.50 Php 424,742.00 Php 619,854.00

Liabilities and Partner’s Equity

Capital, Beginning Php 256,668.50 Php 424,742
Share Capital (Php 25,000) Php 100,000
Add: Net Income 156,668.50 168,073.50 195,112.00

TOTAL LIABILITES AND Php 256,668.5 Php 424,742 Php 619,854.00

PARTNER’S EQUITY
Cash Flow

Enchante Beauty Soap

Cash Flow
For Three Years Projection
Cash Inflow
Beginning Capital Php 100,000.00 0 0
Sales or Revenue 472,500.00 Php 519,775.00 Php 582,125.00
Total Cash Inflow 572,500.00 519,775.00 582,125.00
Less: Cash Outflow
Operating Activities:
Electricity Expense 4,500.00 5,400.00 5,800.00
Water Expenses 2,000.00 2,200.00 2,500.00
Rent Expense 25,000.00 30,000.00 30,000.00
Supplies Expense 576.50 616.50 650.00
Depreciation Expense 6,515.00 6,515.00 6,515.00
Transportation Expense 1800.00 2,160.00 2,200.00
Advertising Expense 2,220.00 2,220.00 2,220.00
Taxes & Expenses 1,800.00 1,950.00 2,100.00
Wages 15,120.00 18,220.00 18,820.00
Philhealth Contribution 1,500.00 2,100.00 2,250.00
Purchases 254,800.00 280,320.00 313,958.00
Investing Activities:
Office equipment 300.00 0 0
Furniture & Fixture 2,250.00 0 0
Machinery and Equipment 17,295 0 0
Financing Activities:

Total Cash Outflow 329,161.50 351,701.50 387,013.00

Net Cash Inflow 243,338.50 168,073.50 195,122.00
Add: Net Cashflow Beginning 243,338.50 411,412.00
Total Cash Php 243,338.50 Php 411,412.00 Php 606,424
Break-Even Analysis

Since the business have wholesale and retail price, we decided to use the wholesale price

because it already incurred the mark-up.

Unit Sale Price Php 35.00

Unit Variable Cost 19.50

Contribution Margin (Unit Sale – Unit Variable Cost) Php 15.50
Contribution Margin Ratio (Contribution Margin / Unit Sale) 44%

Fixed Cost Php 40,891.50

𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡
Break-even point (Units)= 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛

40,891.50
Break-even point (Units)= 15.5

Break-even point (Units)= 2,638 𝑢𝑛𝑖𝑡𝑠

𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡
Break-even point (Pesos)= 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 𝑅𝑎𝑡𝑖𝑜

40,891.50
Break-even point (Pesos)= 44%

Break-even point (Pesos)= 𝑃ℎ𝑝 92,935

Financial Analysis

Liquidity
To measure the ability of the entity to pay its short-term debt.
2021 2022 2023
Current Asset 256,688.50 424,742.00 619,854.00
Current Liability 0 0 0
Current Ratio 0 0 0
Analysis: The business does not have any liability since the shareholders decide to buy the needs

of the business in cash and we are more on expenses.

Profit Margin
Profitability ratio that measures the amount of net income earned with each peso sales

generated by comparing the net income and net revenue of a company.

2021 2022 2023

Net Income 156,668.50 168,073.50 195,112.00
Revenue 472,500.00 519,775.00 582,125.00
Profit Margin 0.33 0.33 0.34
Analysis: Within the three years, the profit margin maintains its ratio in the years 2021 and 2022.

In 2023, an increase of 1% because of an increase of production.

Return on Capital
2021 2022 2023
Net Income 156,668.50 168,073.50 195,112.00
Capital 100,000.00 100,000.00 100,000.00
Return on Capital 1.57 1.68 1.95
Analysis: The Return on capital is increasing within the three consecutive years.

Asset Turnover Ratio

2021 2022 2023
Revenue 472,500.00 519,775.00 582,125.00
Total Asset 256,668.50 424,742.00 619,854.00
Asset Turnover 1.84 1.22 0.94
Ratio
MANAGEMENT AND ORGANIZATIONAL PLAN

Business Structure:

The business structure of the Enchante Soap is Partnership because of its formal agreement

by two or more parties to manage and operates business and share its profit. In particular, in a

partnership business, all partners share liabilities and profits equally, while in others, partners may

have limited liability.

Organizational Chart

Management
Team

Production
Finance and Marketing
Operation

Production Production
Sales Lady
Staff 1 Staff 2

Management Qualifications:

Echante’s Management philosophy will be based on customer satisfaction, integrity and

accountability. We will encourage everyone in the company to be efficient, honest and respectful

at all times especially the sales person for the business will run smoothly. Those are the first things

to be consider and the rest will be their qualification and skills.

Staff Responsibilities

The Management Team - These are the team members who will run the business and be in charged

in the daily productions and operations of the business.

Name Designation Responsibility

Donna Jane L. Caroro Finance Manages the financial aspect of the
business.
Mardy Joy Porras Marketing Manages the marketing of the business
such as promoting and selling.
Sergie Cedro Production and Monitors the production and quality of
Operation the soaps
Arlord Bryan Olario Production and Manages the procedure of soap making.
Operation
The production staff will need to possess the following knowledge and skills to be able to

perform effectively on the job.

Designation Educational Experience Skills Responsibility

Background
Production At least High No Basic Prepares the
Staff 1 School Graduate experience knowledge in ingredients, Makes the
required Math soaps, Cleans tools
and Equipment
Production At least High No Basic Packages the soaps,
Staff 2 School Graduate experience knowledge in Labels the soaps,
required Math Arranges the soaps in
the box for delivery
Sales Lady At least High No Basic The person who
School Graduate experience knowledge in provides customers
required Math and sales with information on
talking the availability and
price. To entertain
concerns and inquires
and to relay it to the
marketing leader
 In order to secure enough capital for the business operations, the management team will not

yet receive more than the minimum wages salary until the product is totally introduced in the

market. We understand that the 1st three years of the business are full of start-up expenses like

government compliances and other unforeseen expenditures.

Internal Control Measurement:

The business has the internal control measures that are needed to achieve the goals and

mission of the business. The business has and responsible for the design, implementation, and

maintenance of all internal controls with the management team. Responsible for the overall

oversight of the central environment. The business must achieve the accurate and reliable financial

reporting, compliance with the laws, and regulations and also the effectiveness and efficiency of

the organization’s operation. The components of the business are: control environment, risk

assessment, control activities, informative communication, and monitoring.

APPENDICES/MILESTONE

Bibliographies:

https://www.philatlas.com/mindanao/caraga/surigao-del-sur/bislig.html

https://www.globenewswire.com/newa-release/2020/02/02/2058262/0/en/Philippines-

Beauty-Personal-Care-Market-to-Reach-4-7-Billion-by-2026-AMR.html

http://www.ncro.dole.gov.ph/images/BIZplan/BIZplan_Sample.pdf

Projected Sales

Daily Sales

Quantity Price Amount

25 35.00 875.00

25 40.00 1000.00

Total Amount 1875.00

Monthly Sales

Month Projection Quantity Price Amount

March Good Sales, Start-up 850 35 29,750.00

410 40 16,400.00

April Good Sales 855 35 29,925.00

395 40 15,800.00

May Good Sales 750 35 26,250.00

 535 40 21,400.00

June Increase in Competitors 760 35 26,600.00

380 40 15,200.00

July Increase of Resellers 1020 35 35,700.00

490 40 19,600.00

August Good Sales 1055 35 36,925.00

535 40 21,400.00

September Seasonal of Bearing of Fruits 700 35 24,500.00

480 40 19,200.00

October Good Sales 895 35 31,325.00

615 40 24,600.00

November Good Sales 915 35 32,025.00

615 40 24,600.00

December Sale Season for the remaining units. Price 610 35 21,350.00

will be same with the wholesaler

Projected Sales for 2021 472,550

3 Years Sales Projection

2021 Php. 472,500.00

2022 519,755.00

2023 582,125
Purchases

Daily Monthly 2021(10mos) 2022 2023

Direct Materials 580 15,080 150,800 165,880 185,785.2

Indirect 400 10,400 104,000 114,440 128,172.8

Materials

Cost of Goods 980 25,480 254,800 282,342 315,981

Sold

Sample Packaging

Floor Plan
Map

Espiritu Street, Mangagoy, Bislig City

Milestone

The accompanying table lists important milestones, with projected dates, management and

budget responsibility. The milestone schedule indicates our emphasis on planning for

implementation.

Milestone Start Date End Date Department

Business concept and planning 01-Feb-21 24-Feb-21 Executive
Secure funding for business operations 20-Feb-21 Executive
Secure government permits 20-Feb-21 Executive
Purchase Raw Materials & Equipment 20-Feb-21 Purchasing
Factory Setup 06-Feb-21 15-Feb-21 Executive
Design flyers and ads 10-Feb-21 Marketing
Open social media accounts 05-Feb-21 Marketing
Social media promotions 07-Feb-21 Marketing
Give away flyers 25-Feb-21 Sales
Opening of the business 01-Mar-21 Executive
Marketing & Selling soaps 01-Mar-21 Marketing /
Sales

Gantt Chart

February March

Milestone 1 5 7 6 10 20 25 01

Business concept and

planning
Secure funding for
business operations
Secure government permits

Purchase Raw Materials &

Equipment
Factory Setup

Design flyers and ads

Open social media

accounts
Social media promotions

Give away flyers

Opening of the business

Marketing & Selling soaps