NO-BAKE GRAHAM CRINKLES

W36R+33H, Lapu-Lapu St, Valencia City, 8709 Bukidnon

HERO LANZADERAS
AJ LORD SALANA
MA. JULIA REMULTA
LENIE SALCEDA
JEA LUNZAGA
JANETH BANATE
XYRELL FRANCO

12 HUMSS NOBLE

BUSINESS PLAN SUBMITTED TO MRS. CHARITY PAREL, VALENCIA

NATIONAL HIGH SCHOOL, IN PARTIAL FULFILLMENT OF THE
REQUIREMENTS FOR THE SUBJECT

ENTREPRENEURSHIP

JUNE
 EXECUTIVE SUMMARY

OVERVIEW OF BUSINESS

The business specializes in the production and distribution of a

delicious dessert product called "No-Bake Graham Crinkles." These crinkles
are a type of sweet treat made from crushed graham crackers, condensed
milk, and other flavorful ingredients. They are popular among individuals who
enjoy convenient and ready-to-eat desserts.

PRODUCTS/SERVICES:

The primary offering of the business is the "No-Bake Graham Crinkles"

product. These crinkles are pre-prepared and require no baking or additional
cooking. They are packaged in convenient portions, making them ideal for
snacking, parties, or gifting. The business may also consider offering
variations of the crinkles, such as different flavors or sizes, to cater to diverse
customer preferences.

MARKET AND MAIN CUSTOMERS

The target market for the "No-Bake Graham Crinkles" could include
individuals of various age groups who have a sweet tooth and appreciate the
convenience of ready-to-eat desserts. The product may appeal to busy
professionals, families, students, and individuals hosting events or parties.
The business can target local markets, online platforms, and potentially
explore partnerships with cafes, bakeries, or grocery stores.

HUMAN RESOURCES AND ORGANIZATIONAL STRUCTURE

The business would require a team of individuals to handle various

aspects, such as production, packaging, marketing, sales, and administration.
The specific roles might include chefs or food technicians for recipe
development, production staff for making the crinkles, sales and marketing
personnel to promote and distribute the product, and administrative staff for
managing operations and finances. The exact organizational structure would
depend on the scale of the business.

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FINANCIAL SUMMARY

STARTING BUDGET: 210 pesos

PROJECTED INCOME: Profit per day: 100 pesos

PROJECTED ASSETS: The starting budget of 210 pesos can be considered
as the initial investment, which can be allocated towards various expenses
such as ingredients, packaging materials, equipment (if needed), and initial
marketing efforts.
PROJECTED INCOME AND ASSETS: To estimate the projected income and
assets, we'll assume a daily profit of 100 pesos.
DAILY INCOME: Profit per day: 100 pesos
MONTHLY INCOME: Assuming the business operates every day of the
month: Monthly Income = Daily Income * Number of Days in a Month
Let's assume there are 30 days in a month: Monthly Income = 100 pesos * 30
days = 3,000 pesos

YEARLY INCOME: Assuming the business operates every day of the year:
Yearly Income = Daily Income * Number of Days in a Year
Let's assume there are 365 days in a year: Yearly Income = 100 pesos * 365
days = 36,500 pesos

ASSETS: Since the starting budget of 210 pesos is the only mentioned
investment, we can consider it as the initial asset of the business.

STATEMENT OF PURPOSE

I. Introduction

A. Overview of the business

B. Description of the product, "No-Bake Graham Crinkles"

II. Purpose of the Business Plan

A. Provide a comprehensive overview of the business and product

B. Outline the goals and objectives of the business

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C. Detail the strategies and actions required to achieve success

D. Serve as a roadmap for the implementation and growth of the business

III. Market Analysis

A. Identify the target market for No-Bake Graham Crinkles

B. Analyze the current market trends and demand for convenient, no-bake
desserts

C. Assess the competition and identify unique selling propositions (USPs)

IV. Product Description

A. Highlight the features and benefits of No-Bake Graham Crinkles

B. Describe the ingredients and production process

C. Emphasize the convenience, taste, and versatility of the product

V. Business Goals and Objectives

A. Clearly define short-term and long-term goals

B. Establish specific objectives related to sales, market share, and brand

recognition

C. Align the goals and objectives with the vision and mission of the business

VI. Marketing and Sales Strategies

A. Identify the target audience and develop buyer personas

B. Determine the pricing strategy for No-Bake Graham Crinkles

C. Create a marketing plan encompassing branding, advertising, and

promotions

VII. Management and Organization

A. Present the organizational structure of the business

B. Provide bios and roles of key management personnel

C. Discuss staffing requirements and human resources policies

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VIII. Risk Assessment and Mitigation

A. Identify potential risks and challenges

B. Develop strategies to mitigate risks and overcome obstacles

C. Discuss contingency plans to ensure business continuity

By following this comprehensive business plan, we aim to establish No-Bake

Graham Crinkles as a leading brand in the market of convenient, delicious,
and hassle-free desserts. Through our commitment to quality, innovation, and
customer satisfaction, we are confident in our ability to deliver an exceptional
product and achieve long-term success.

BUSINESS DESCRIPTION

Business Location Address

Lapu-Lapu St, Valencia City, 8709 Bukidnon

Business Objectives
 Our business often aims to continuously innovate and differentiate itself
from competitors.
 we also include forming strategic partnerships, collaborations, or joint
ventures with other companies.
 developing flexible business models being responsive to market trends,
customer needs, and emerging opportunities.

Business Ownership

Nature of the Business: The business will involve the production and
distribution of no-bake graham crinkles. It will operate as a sole proprietorship,
meaning that a single individual will own and manage the business. The sole
proprietor will be responsible for all aspects of the business, including
production, marketing, sales, and finances.

We, the business owners is dedicated to continuous improvement and

innovation, regularly experimenting with new flavors, packaging designs, and
marketing strategies. By staying up to date with market trends and customer
preferences, the business ensures its products remain appealing and
competitive in the dessert market.
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Products/Services Offered

No-bake graham crinkles provide a tasty and quick snack solution that
does not require baking or any elaborate preparation, making them an ideal
choice for people on-the-go. Another reason could be the appeal of graham
cracker flavors, as they have a classic and familiar taste that many people
enjoy. Finally, we have identified a market opportunity for a product that is
both delicious and nutritious, positioning themselves as a healthier alternative
to traditional baked goods. And also it is very affordable and portable,
especially for those people who are in a hurry or have no time to eat
somewhere in work-time

Industry Which the Business Will Operate Under

The business that operates within the industry of baked goods

manufacturing and wholesale distribution will specialize in producing and
distributing a delightful product known as "No-Bake Graham Crinkles." This
industry encompasses the art of creating baked goods that are both delicious
and convenient for consumers. The business will focus on crafting high-
quality, no-bake snacks that cater to the diverse tastes and preferences of
customers.

Within the baked goods manufacturing sector, the business will source
premium ingredients and develop a unique recipe for the No-Bake Graham
Crinkles. Quality control measures will be implemented throughout the
production process to ensure consistent taste and texture. Adhering to strict
food safety standards will be a top priority to guarantee a safe and enjoyable
product for consumers.

Operating within the baked goods manufacturing and wholesale

distribution industry presents opportunities for growth and innovation. The
business will stay up-to-date with emerging trends, consumer preferences,
and dietary considerations to develop new flavors and variations of the No-
Bake Graham Crinkles. By doing so, it will continually provide customers with
exciting options while fostering brand loyalty.

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 This industry contributes to the enjoyment of consumers, job creation,
and economic development within the local community. By offering a
delectable product like No-Bake Graham Crinkles, the business will become a
valued player in the baked goods market, leaving a lasting impression on
customers and contributing to the growth of the industry as a whole.

Justification of The Business

Unique Product Offering: The product, "No-Bake Graham Crinkles," fills

a gap in the market by providing a delicious and convenient snack option that
doesn't require baking. This unique offering sets the business apart from
competitors and appeals to consumers looking for quick and tasty treats.

Consumer Demand: There is a growing demand for convenient and

ready-to-eat snacks due to busy lifestyles and increasing consumer
preference for on-the-go food options. No-Bake Graham Crinkles align with
these trends, making them highly desirable among target consumers.

Health-Conscious Market: With a focus on using high-quality

ingredients, the business can tap into the health-conscious market. By
offering a no-bake snack that includes wholesome ingredients like graham
crackers, the product can appeal to individuals seeking healthier alternatives
without compromising on taste.

Cost-Effective Production: The no-bake aspect of the product reduces

the need for expensive baking equipment and energy consumption, resulting
in cost savings during the production process. This allows the business to
offer competitive pricing while maintaining profitability.

Strong Market Presence: The baked goods industry is a well-

established market with a consistent demand for innovative and delicious
products. By entering this industry with No-Bake Graham Crinkles, the
business can leverage existing consumer behavior and tap into a market that
is receptive to new and exciting offerings.

Creative Branding and Customer Loyalty: Through effective branding,

packaging, and marketing strategies, the business can establish a strong
brand presence and build customer loyalty. Satisfied customers who enjoy the

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unique taste and convenience of No-Bake Graham Crinkles are likely to
become repeat customers, creating a stable customer base for the business.

Short Term and Long-Term Goals

Short-Term Goals for No-Bake Graham Crinkles:

1. Product Development: Refine and perfect the recipe for No-Bake
Graham Crinkles, ensuring consistent quality and taste.
2. Production Optimization: Streamline production processes to increase
efficiency, reduce costs, and meet growing demand.
3. Brand Awareness: Implement targeted marketing and advertising
campaigns to raise awareness about No-Bake Graham Crinkles,
highlighting its unique qualities and convenience.
4. Customer Satisfaction: Gather customer feedback and conduct surveys
to understand preferences and make any necessary improvements to
the product.

Long-Term Goals for No-Bake Graham Crinkles:

1. Product Diversification: Introduce new flavors, variations, and
packaging options to cater to a wider range of consumer preferences
and dietary requirements.
2. Sustainable Practices: Implement sustainable packaging solutions and
sourcing practices to minimize the environmental impact of production
and distribution.
3. Brand Recognition: Establish No-Bake Graham Crinkles as a trusted
and well-known brand in the baked goods industry, building customer
loyalty and generating repeat business.
4. Innovation and R&D: Invest in research and development to stay
ahead of market trends, continuously improve the product, and develop
new snack offerings that align with consumer demands.
5. Community Engagement: Engage with the local community through
partnerships, events, and social initiatives, showcasing the business's
commitment to supporting and giving back to the community.
6. Industry Leadership: Position the business as a leader and innovator
within the baked goods industry, actively participating in industry

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 conferences, trade shows, and collaborations to stay informed and
drive industry advancements.
Entry and Growth
No-bake graham crinkles are a delicious dessert that has gained
popularity in recent years. These treats are typically made with crushed
graham crackers, condensed milk, and other flavorings, and they are enjoyed
by people of all ages. To introduce and grow a product like no-bake graham
crinkles, these are the steps we considered:
 Recipe Development and Testing: Start by developing a recipe for your
no-bake graham crinkles that stands out from the competition.
Experiment with different flavors, variations, and textures to create a
unique and irresistible product. Conduct thorough testing to ensure
consistency and quality.
 Branding and Packaging: Create a compelling brand identity for your
product. Develop an attractive logo, catchy name, and appealing
packaging that conveys the deliciousness and convenience of your no-
bake graham crinkles. Consider using eco-friendly packaging materials
to align with consumer preferences.
 Market Research: Conduct market research to identify your target
audience and understand their preferences and needs. Look for gaps
in the market and opportunities for differentiation. Analyze competitors'
products and pricing to position your no-bake graham crinkles
effectively.
 Distribution Channels: Explore various distribution channels to make
your product available to customers. Start by selling at local farmers'
markets, food festivals, and pop-up events to create initial awareness
and gain feedback. Consider partnering with local cafes, specialty
stores, or grocery chains to expand your reach.
 Online Presence: Build a strong online presence through a dedicated
website or e-commerce platform. Showcase your product, share
enticing visuals, and provide detailed product information. Leverage
social media platforms to engage with your target audience, share
recipes, and run promotional campaigns.

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  Sampling and Promotion: Offer samples of your no-bake graham
crinkles at events, community gatherings, or through collaborations
with influencers or bloggers. Encourage word-of-mouth
recommendations and positive reviews. Implement marketing
strategies like discounts, loyalty programs, and referral incentives to
attract and retain customers.

MARKETING PLAN
Potential Customers
The product "no-bake graham crinkles" is a delicious treat that appeals
to a wide range of potential customers. Here are some potential customer
groups who may be interested in this product:
 Busy individuals: People who lead busy lives and don't have much time
for elaborate baking but still want to enjoy homemade treats would
appreciate the convenience of no-bake graham crinkles.
 Parents: Families with children often look for quick and easy snacks or
desserts. No-bake graham crinkles can be a hit with both kids and
parents due to their simplicity and great taste.
 students: students living in dormitories or shared accommodation may
not have access to a full kitchen or baking supplies. No-bake graham
crinkles provide them with a simple and tasty option for satisfying their
sweet cravings.
 Health-conscious individuals: If the product uses healthier ingredients
or offers dietary options such as gluten-free or vegan, it can attract
health-conscious consumers who want a guilt-free treat.
 Gift buyers: No-bake graham crinkles can make for a delightful and
unique gift. Customers looking for presents for birthdays, holidays, or
special occasions may find these treats to be an appealing option.
Competition
To conduct a competitive analysis for the product Graham Crinkles, it is
important to identify both direct and indirect competitors in the market. Direct
competitors are those that market the same product to the same audience,
while indirect competitors market the same product to a different audience.

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Once these competitors have been identified, it is important to examine their
offerings, branding, sales, and marketing approaches to gain insight into their
strengths and weaknesses in relation to the product. Additionally, assessing
characteristics such as market share, strengths and weaknesses, and the
importance of the target market to competitors can help identify opportunities
and threats in the competitive landscape.
Market Share
The market size for Graham Crinkles at VNHS is estimated to be
around 250 students or teachers. This represents the total number of potential
customers who may be interested in purchasing the product. Graham Crinkles
has the potential to capture a significant market share at VNHS. By offering a
unique and high-quality product, the business can attract a loyal customer
base that will help to build brand recognition and increase sales. Additionally,
by providing customization options and offering added services such as
convenience and health benefits, Graham Crinkles can differentiate itself from
competitors and gain a larger share of the market. Overall, being innovative
can be a powerful tool for success and growth in both personal and
professional settings.

Market Share = (Number of students/teachers who bought no-bake

graham crinkles / Total market size) * 100

Market Share = (300 students and teachers bought graham crinkles per
week (5days) / 5000) * 100

Market Share = (300 / 5000) * 100= 6%

Market Share= 6% of the total market size of BNHS who bought no-bake
graham crinkles per week

Pricing Strategy

The formula being utilized is the overall expenses for the ingredients
divided by pieces produce plus 30% interest.

= P210/ 60 pieces= 3.5

= 3.5+ markup (30%)

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= 3.5+ 1.5

= P5.00 each.

The pricing strategy for Graham Crinkles will depend on several

factors, including the cost of production, the level of competition in the market,
and the target customer base. Here are some potential pricing strategies to
consider:

Cost-plus pricing: This involves adding a markup to the cost of

producing Graham Crinkles to determine the selling price. This approach can
be simple and straightforward, but may not take into account the level of
competition or the value perceived by customers.
Value-based pricing: This approach focuses on pricing Graham
Crinkles based on the perceived value to the customer. This could be based
on factors such as the quality of the ingredients, the taste, and the
convenience of the product. This approach may involve higher prices than
cost-plus pricing, but can result in higher profits if customers are willing to pay
for the perceived value.
Skimming pricing: This involves setting a high initial price for Graham
Crinkles to take advantage of early adopters or customers who are willing to
pay a premium for the product. This approach can be effective for new
products with high perceived value or unique features.
Penetration pricing: This involves setting a low initial price for Graham
Crinkles to attract customers and gain market share. This approach can be
effective for products with high competition or in crowded markets.
Dynamic pricing: This involves adjusting the price of Graham Crinkles
based on demand or other factors, such as time of day or seasonality. This
approach can be effective for products with variable demand or limited
inventory.
Ultimately, the pricing strategy for Graham Crinkles will depend on a
variety of factors, including the company's goals, the target market, and the
competitive landscape. A combination of these pricing strategies may be used
over time as the market and customer preferences evolve.

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Advertising and Promotion
Initial Plan: For the initial plan, focus on creating awareness and generating
interest in the product. Consider the following pricing and promotion
strategies:
 Competitive Pricing: Conduct market research to determine the
average price of similar products in the market. Set a competitive price
that is attractive to customers while ensuring profitability.
 Promotional Offers: Offer introductory discounts or bundle deals to
encourage trial and increase initial sales. For example, offer a
discounted price for a pack of no-bake graham crinkles when
purchased with another product.
 Online Presence: Establish a strong online presence through a website
and social media platforms. Use engaging content, attractive visuals,
and customer testimonials to promote the product and create buzz.
Long-Term Strategy: As the product gains traction, focus on building brand
loyalty and expanding the customer base. Consider the following pricing and
promotion strategies:
 Value-Added Pricing: Emphasize the unique features or quality of the
no-bake graham crinkles to justify a slightly higher price. Highlight any
premium ingredients, health benefits, or customization options.
 Loyalty Programs: Implement a loyalty program to reward repeat
customers. Offer exclusive discounts, early access to new flavors or
product launches, or special perks to encourage customer retention.
 Referral Program: Encourage existing customers to refer their friends
and family by offering incentives such as discounts or free samples.
This can help expand the customer base through word-of-mouth
marketing.
 Limited-Time Promotions: Periodically introduce limited-time
promotions or seasonal flavors to create a sense of urgency and drive
sales. This can include holiday-themed packaging or special discounts
during festive seasons.
Distribution Strategy: Ensure the availability of no-bake graham crinkles
through various distribution channels. Consider the following strategies:

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  Online Sales: Maintain an e-commerce platform to enable direct sales
to customers. Provide a seamless online shopping experience with
secure payment options and efficient delivery or shipping services.
 Events and Food Fairs: Participate in local events, food fairs, or
farmer's markets to showcase and sell the product directly to
consumers. This can help create brand awareness and establish
personal connections with potential customers.
Sales Tactics: To drive sales for no-bake graham crinkles, consider the
following tactics:
 In-store Sampling: Offer in-store sampling sessions where customers
can try the product for free. This can create a positive tasting
experience and increase the likelihood of purchase.
 Online Advertising: Utilize targeted online advertisements through
social media platforms, search engines, and food-related websites.
Tailor the ads to reach the desired audience based on demographics,
interests, and browsing behaviors.
 Customer Reviews and Testimonials: Encourage satisfied customers to
leave reviews or provide testimonials about their positive experiences
with the product. Display these testimonials on your website and social
media channels to build trust and credibility.
 Sales Promotions: Offer periodic sales promotions such as limited-time
discounts, buy-one-get-one-free offers
Remember, it's essential to monitor the effectiveness of your pricing and
promotion strategies through sales data, customer feedback, and market
trends. Adjust your tactics accordingly to optimize your marketing efforts and
drive the success of no-bake graham crinkles in the market.

ORGANIZATION AND MANAGEMENT

HEAD OF THE PLANNING

HERO
PRODUCERS

Lenie AJ Julia
SUPPLIER/VENDORS
Jea 16
 Janeth Xyrell

HERO C. LANZADERAS
Founder/Owner: The individual or group responsible for initiating and
overseeing the business. Develops and implements marketing strategies to
promote the product, identify target markets, and manage advertising and
promotional activities. Ensures that the product meets quality standards and
regulatory requirements.

LENIE SALCEDA, AJ SALANA, AND MA. JULIA REMULTA

Oversees the production process, including sourcing ingredients,
managing inventory, and ensuring quality control. Handles financial
management, budgeting, and operational aspects of the business, including
supply chain management and logistics.
JEA LUNZAGA, JANETH BANATE, AND XYRELL FRANCO
Responsible for generating sales leads, establishing distribution
channels, and managing customer relationships. Manages customer inquiries,
feedback, and resolves any issues or concerns.

OPERATIONS AND DEVELOPMENT PLAN

Production Facilities and Capacity Utilization

Our business will operate from our very own houses. The facility will
have sufficient space and equipment to meet the demand for our No Bake
Graham Crinkles. We will optimize the capacity utilization of the facility by
scheduling production runs based on market demand and efficient production
processes.
List the machines, equipment and tools required
Mixing and Dough Preparation:
 Industrial mixer
 Dough sheeter

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 Cooling and Packaging:
 Refrigerator
 Weighing scales
 Packaging materials (boxes, wrappers, labels, etc.)
Storage and Handling:
 Shelves and racks for ingredient storage
Production Strategy
Our production strategy for No-Bake Graham Crinkles will involve the
following:
Materials Requirement:
 Graham cracker crumbs
 Sweetened condensed milk
 Butter
 Vanilla extract
 Optional mix-ins (such as chocolate chips, nuts, etc.)
MATERIAL COST: The material cost will depend on the prevailing market
prices and supplier agreements. We will establish partnerships with reliable
suppliers to ensure consistent quality and competitive pricing.
SOURCE: We will source the required materials from local suppliers, focusing
on obtaining high-quality ingredients while maintaining cost-efficiency.

Production Design Development

The design and development of our No-Bake Graham Crinkles will involve the
following steps:
 Recipe Development: We will create and refine a unique recipe for No-
Bake Graham Crinkles, considering factors such as taste, texture, and
shelf stability.
 Testing and Iteration: Multiple trial batches will be prepared and tested
to optimize the recipe and ensure consistent quality.
 Packaging Design: We will develop attractive and informative
packaging for our product, considering branding, shelf appeal, and
regulatory requirements.

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The cost of designing and developing the product will depend on factors such
as recipe refinement, packaging design complexity, and any specialized
expertise required. A detailed cost estimation will be carried out during the
planning phase.

Relevant Regulation
For the production and sale of No-Bake Graham Crinkles, we will consider
the following regulations and legal rights:
 Food Safety and Quality Regulations: We will comply with local food
safety regulations, ensuring proper hygiene practices, ingredient
labeling, and adherence to quality standards.
 Other Legal Rights: W20e will ensure compliance with relevant
intellectual property rights, including copyrights, if applicable to

RISK REDUCTION STRATEGIES

Analyzing and reducing business risks is crucial for the success of any
venture, including the production of the product "No-Bake Graham Crinkles."
Here are some strategies to analyze and mitigate potential risks:
1. Risk Identification: Identify and list potential risks that could impact the
business, considering both internal and external factors. This may
include risks such as market competition, changing consumer
preferences, ingredient price fluctuations, and regulatory changes.
2. Risk Assessment: Evaluate the likelihood and potential impact of each
identified risk. Prioritize risks based on their severity and probability of
occurrence. This assessment will help in focusing on the most critical
risks that require mitigation strategies.
3. Risk Mitigation: Develop specific strategies to reduce or eliminate
identified risks. Some common risk mitigation strategies for No-Bake
Graham Crinkles may include:
 Diversifying Suppliers: Establish relationships with multiple
suppliers for ingredients to reduce dependence on a single source.

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 This will help mitigate the risk of supply disruptions or price
fluctuations.
 Branding and Marketing: Develop a strong brand identity and
marketing strategy to differentiate the product from competitors.
This will help mitigate the risk of market saturation and enable
capturing a loyal customer base.
 Market Research: Continuously monitor and analyze market
trends, consumer preferences, and competitors' activities. This will
provide insights to adapt the product offering and marketing
strategies, reducing the risk of losing market share.
 Financial Planning: Maintain a sound financial plan, including
budgeting, forecasting, and contingency planning. This will help
mitigate financial risks such as cash flow issues, unexpected
expenses, or economic downturns.
 Regulatory Compliance: Stay updated with relevant food safety
regulations and ensure compliance to avoid penalties or legal
issues. Regularly review and update processes to meet changing
regulatory requirements.
4. Risk Monitoring and Review: Establish mechanisms to monitor and
review the effectiveness of risk mitigation strategies. Regularly assess
the changing business environment and make adjustments as needed.
Conduct periodic risk assessments to identify new risks and update
mitigation plans accordingly.
By implementing these risk reduction strategies, the business can proactively
address potential risks and increase the likelihood of long-term success for
the production of No-Bake Graham Crinkles.

FINANCIAL PLAN
Pre-Operational Costs
A. The pre-operational costs for starting the business should be outlined.
This may include expenses such as market research, feasibility
studies, legal and licensing fees, registration costs, branding and
marketing expenses, website development, initial inventory purchase,

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 equipment and machinery, and any other costs incurred before the
business begins operations.

B. The proposed capitalization capital for the business can be calculated

by considering the following sources of funding:
 OWN CONTRIBUTION (YOUR CAPITAL): This refers to the amount of
money you plan to invest from your personal savings or assets into the
business.
- Total budget/ how many in a group=
- P220/ 6 members
= 36.6 or 37 pesos per members are the amount needed to invest for
the business

 FUNDS FROM BORROWING SOURCES:

This includes any loans or credit facilities you intend to secure from banks,
financial institutions, or other sources. But as student and started a small
business, we used our own money for the capital.

 TOTAL INVESTMENTS: The total investments can be calculated by

summing up your own contribution and funds from borrowing sources.
WEEK INVESTMENT TYPE AMOUNT
Week 1 Initial funding P40
marketing P20
equipment P40
Week 2 Research P35
Packaging P10
expansion P20
Week 3 Marketing P40
equipment P40
Total P245.00

Overall
Initial Funding: P40.00

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 Marketing: P60.00
Equipment: P80.00
Research: P35.00
Packaging: P10.00
Expansion: P20.00
Therefore, the total investment across all categories is P245.00.

Working Capital Requirements

SWEETS COMPANY
INCOME STATEMENT
Period ended, may 30, 2023
(27 Days of Selling)

Service Revenues 2900

Less Expenses
Equipment P200
Marketing and Advertising P200
Labor P200
P180
Miscellaneous Expenses
Total Expenses P780
Profit P2, 120

SWEETS COMPANY
BALANCE SHEET
Period ended, may 30, 2023

CURRENT ASSETS:
Cash: ₱ 2500

left over ingredients: ₱180

Total current assets ₱2, 680

NON-CURRENT
ASSETS:
COOCKING ₱260
EQUIPMENT
LEFT OVER ₱90

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 PACKAGING
Total non-current ₱350
assets
TOTAL ASSETS ₱3, 030

LIABILITIES

Current Liabilities

Accounts Payable: ₱220

Loans Payable: ₱250

Accrued Expenses: ₱50

TOTAL LIABILITIES: ₱520

Owner’s Equity
Sweet’s, capital on May ₱2, 510
20, 2023
TOTAL LIABILITIES ₱3, 030
AND OWNER’S
EQUITY

CASH FLOW
April May June July August September
Cash
flows
sales
Total
cash
inflows
Cash
outflows
Cost of
sales
Total
cash
outflows
Net cash
flows

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 October November December January February March
Cash
flows
sales
Total
cash
inflows
Cash
outflow
s
Cost of
sales
Total
cash
outflow
s
Net
cash
flows

FINANCE
To finance the operations for the product called "No-Bake Graham
Crinkles," I would develop a comprehensive financial plan that includes
multiple revenue streams and cost-saving strategies. Here's an outline of how
I would expect to finance the operations:
Initial Investment:
a. Calculate the initial investment required to start the business,
including equipment, ingredients, packaging materials, and marketing
expenses.
b. Seek funding options such as personal savings, loans from financial
institutions, or partnerships with investors.
Product Pricing and Sales Strategy:

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 a. Conduct market research to determine an optimal price point for the
No-Bake Graham Crinkles that ensures profitability while remaining
competitive.
b. Develop a sales strategy to reach the target market, including both
online and offline channels.
c. Establish partnerships with local retailers, cafes, and catering
services to expand distribution.
Cost Control:
a. Efficiently manage the procurement of ingredients by establishing
relationships with reliable suppliers and negotiating favorable terms.
b. Implement inventory management systems to minimize waste and
control stock levels.
c. Regularly review operational costs and identify areas for
optimization, such as energy consumption, packaging materials, and
production processes.
Online Presence and Marketing:
a. Develop a professional and user-friendly website to showcase the
No-Bake Graham Crinkles and facilitate online sales.
b. Leverage social media platforms to promote the product and engage
with potential customers through visually appealing content and interactive
campaigns.
c. Allocate a budget for targeted online advertisements, influencer
collaborations, and search engine optimization to increase brand visibility and
attract customers.
Diversification of Revenue Streams:
a. Explore opportunities for product diversification by introducing
variations of the No-Bake Graham Crinkles or expanding the product line to
include related baked goods.
b. Consider offering catering services or customized orders for special
events and occasions.
c. Explore partnerships with complementary food and beverage
businesses to create cross-promotional opportunities.
Financial Tracking and Analysis:

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 a. Implement robust accounting and financial management systems to
track revenue, expenses, and profit margins accurately.
b. Regularly analyze financial data to identify trends, make informed
decisions, and adjust strategies accordingly.
c. Seek professional advice from accountants or financial consultants
to ensure compliance with taxation and legal requirements.

Continuous Improvement and Growth:

a. Encourage customer feedback and reviews to continuously improve
the product quality and customer experience.
b. Invest in research and development to innovate new flavors or
product variations.
c. Monitor market trends and adapt the business strategy to stay
competitive and capitalize on emerging opportunities.
By implementing these strategies, it is expected that the operations for "No-
Bake Graham Crinkles" can be financed effectively, ensuring sustainable
growth and profitability in the long run.

INITIAL CAPITALISATION
ITEM COST
ingredient P210
Packaging P60
Marketing and advertising P60
Miscellaneous expenses P20
Labor P50
Total Initial Capitalization P400

Ingredient: (210/400) * 100 = 52.5%

Packaging: (60/400) * 100 = 15%
Marketing and advertising: (60/400) * 100 = 15%
Miscellaneous expenses: (20/400) * 100 = 5%
Labor: (50/400) * 100 = 12.5%

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These percentages indicate the proportion of each item's cost in relation to
the total initial capitalization. It provides an understanding of how much of the
initial capital is allocated to each expense category.

PROPOSED CAPITALIZATION
INGREDIENT:
P210 This item represents the cost of the ingredients required for your
business. It accounts for P210 out of the total initial capitalization of P400.
This includes the cost of graham cracker crumbs, sugar, butter, and other
necessary ingredients for making the no-bake graham crinkles.
PACKAGING:
P60 Packaging costs include the materials used to package your
product. It represents P60 out of the total initial capitalization. Packaging costs
include containers or bags for packaging the finished product. It's important to
choose packaging that is suitable for the product and visually appealing to
customers.
MARKETING AND ADVERTISING:
P60 Marketing and advertising expenses cover promotional activities to
create awareness and attract customers. It represents P60 out of the total
initial capitalization. Allocating a portion of the initial capitalization to marketing
and advertising activities will help promote the product and create awareness.
This includes social media promotion, and print materials.
MISCELLANEOUS EXPENSES:
P20 Miscellaneous expenses could include various small expenses
that are not specifically categorized elsewhere. It represents P20 out of the
total initial capitalization. Miscellaneous expenses can include small items
such as baking supplies, utensils, and other miscellaneous costs associated
with producing the product.
LABOR:
P50 Labor costs represent the expenses associated with hiring and
paying employees. It accounts for P50 out of the total initial capitalization.
Labor costs cover the wages or salaries of the individuals involved in the

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production process. This can include the time spent on mixing, shaping, and
packaging the graham crinkles.

PROFITABILITY
Profitability of a product like "no-bake graham crinkles" can be measured
using various financial metrics.

Gross Profit: Gross profit is calculated by subtracting the cost of

goods sold (including variable costs) from the total revenue. It represents the
profit generated before considering other expenses. The formula for gross
profit is: Gross Profit = Total Revenue - Cost of Goods Sold
Net Profit: Net profit, also known as the bottom line or net income,
takes into account all expenses, including fixed costs, taxes, and other
operational costs. It represents the actual profit after deducting all expenses
from the total revenue. The formula for net profit is:
Net Profit = Total Revenue - Total Expenses
Profit Margin: Profit margin is a measure of profitability as a
percentage of sales. It indicates the portion of each sales dollar that is
converted into profit. There are two common types of profit margins:
a. Gross Profit Margin: Gross profit margin is the ratio of gross profit to
total revenue, expressed as a percentage. It measures the profitability of each
unit sold before considering other expenses. Gross Profit Margin = (Gross
Profit / Total Revenue) * 100
b. Net Profit Margin: Net profit margin is the ratio of net profit to total
revenue, expressed as a percentage. It reflects the profitability of each unit
sold after considering all expenses.
Net Profit Margin = (Net Profit / Total Revenue) * 100
These measures of profitability can help assess the financial
performance of the "no-bake graham crinkles" product and provide insights
into its profitability relative to costs and revenues. It's important to track these
metrics over time to evaluate the product's financial health and make informed
business decisions.

Formula To Measure The Profit

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Profit = Total Revenue - Total Expenses

Profit represents the financial gain or benefit obtained from a business

or product after deducting all expenses from the total revenue. It indicates the
amount of money remaining after covering all costs associated with
producing, selling, and operating the product.
Total Revenue refers to the total amount of money generated from the
sales of the product. It is calculated by multiplying the selling price per unit by
the number of units sold.
Total Expenses include all costs incurred in the production, distribution, and
operation of the product. This includes variable costs (such as raw materials,
packaging, and direct labor) and fixed costs (such as rent, utilities, salaries,
and administrative expenses).
By subtracting the total expenses from the total revenue, the formula
for profit provides a measure of the financial performance and success of the
product. It indicates whether the product is generating a positive or negative
return and helps evaluate its profitability.

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