Coffee Cocoa Pastillas - Final.2

Kalinga State University
COLLEGE OF ENTREPRENEURSHIP, TOURISM

AND HOSPITALITY MANAGEMENT
Tabuk City, Kalinga
T-3
A Business Plan
Presented to
The Faculty of the College of Entrepreneurship, Tourism and Hospitality Management
Tabuk City, Kalinga
In Partial Fulfilment of the Requirements for the Degree Bachelor of Science in
Entrepreneurship
Second Semester, School Year 2022-2023
Anga-angan, Rajshan L.
Banggawan, Nyka I.
Beleno, Mary Faith A.
Dawaton, Gerand C.
1
Tabuk City, Kalinga
May 2023
BUSINESS PROFILE
Name of Business : T-3
Nature of Business : Food Products
Expected Capital :Php. 43,500.00
Business Proponents : ANGA-ANGAN,
RAJSHAN L.
: BANGGAWAN, NYKA I.
: BELENO, MARY FAITH
A.
: DAWATON, GERAND C.
ADVISER : KAREN RAZELLE
DUYAN
2
Tabuk City, Kalinga
I. EXECUTIVE SUMMARY
A. MARKET
The proposed business will be named T-3 as it means Tabuk Tasty Treat . The
business name was organized by the partners to provide a flavourful treats such as
Pastillas. The proponents will focus on producing and selling sweet delicacies.
The rationale why the proponents chose to venture into food products is the
nature of Filipinos loving to have snacks either in the morning or afternoon and even
both. Thus, the proponents will introduce pastillas made from coffee and cocoa.
Filipinos naturally loves sweet food, cocoa and coffee and combining them in one food
product seems to be a good idea for snacks.
B. PRODUCTS AND SERVICES
T-3 will offer Coffee-Cocoa Pastillas. The product was chosen because of the
top produced products/crops of Coffee and Cocoa and is considered as flagship
industry of our Province thus value-adding and transforming them into sweet delicacies
would pave way to sustainable production of coffee and cocoa.
The competitive advantage of the T-3 will offer its unique taste and aroma of
coffee and cocoa. From the proponent’s assessment, no similar products have been
offered yet in the local market. Tabuk T-3 will accommodate their customers physically
only. Online platform will only be used for advertising and in accommodating customers
concern and questions.
C. PRODUCT DESCRIPTION
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Tabuk City, Kalinga
Pastillas is a classic Filipino candy made of sugar and milk. It is popular not just
for kids but also adults. As a twist and differentiate its pastillas from other producers, T-3
will focus on using coffee and cocoa as unique ingredients. The product will be sold per
pack with 12 pieces of coffee-cocoa pastillas.
D. MANAGEMENT
The proposed business will be operated and managed as a partnership busi-
ness. Each partner will equally contribute to the needed capital to start with the busi-
ness and so with the duties and responsibilities in managing the business.
II. BUSINESS MISSION, VISION AND STRATEGIC OBJECTIVES
A. MISSION
T-3 is committed to produce quality and affordable home-made sweet products
utilizing our local supplies for cocoa and coffee to boost the coffee and cocoa industry in
the country.
B. VISION
The Proponents envision T-3 as one of the well-known and recognized sweet
delicacies producers in the Cordillera Region.
C. STRATEGIC ELEMENTS
 Accommodate and Respond to Customers concern regarding the product in a
respectful manner.
 Putting the Proposed business in a Profitable and easily to locate location.
 Ensuring clean, safe and quality product through proper hygiene and clean
Production area.
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Tabuk City, Kalinga
D. STRATEGIC OBJECTIVES
 Achieve and maintain Good image that will help the business become
successful and efficient in putting their brand name to their customers mind.
 To avoid issues such as Food poisoning that would affect the operation of the
business.
E. GOALS
 To establish a business venture to generate a source of income and
employment opportunity.
 To contribute to the growth of coffee and cocoa industry in the Province of
Kalinga.
 To help boost the economy of the Province.
F. PRODUCT AND COMPANY LOGO
a. COMPANY LOGO
The “T-3“ figure defines the company’s name as Tabuk Tasty Treats. The candy design
on the figure represents the company’s Product, which is sweet Candy or delicacy,
particularly Pastillas. It is also a business company that will initially provide the
community with a unique variety of flavored pastillas, the primary ingredients are coffee
and cocoa that are culturally inclined within the community and locals.
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Tabuk City, Kalinga
b. PRODUCT LOGO
The product logo is a surely a graphic design of inspiration. The heart-shaped coffee
icon symbolizes dedication in promoting and supporting our very own native products,
and the cocoa beans below represents openness and the passion of willingness in
serving other people.
III. SOURCES AND USES OF FUNDS
A. START-UP COST SUMMARY
Start–up cost will be approximately Forthy-Three Thousand Five Hundred
Pesos which will include the cost of the procurement of supplies, materials for the first
month and facilities and other operational expenses.
Since the proposed business is a partnership type, the source of capital to be
used in the acquisition of equipment, supplies, raw materials, and other operational
expenses will be source out by the proponents from their personal savings.
B. SOURCES OF FUNDS
Each partner will equally contribute to the needed capital to start with the
business
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Tabuk City, Kalinga
Table 1: Sources of Funds
NAME OF PARTNERS CONTRIBUTION
Anga-angan, Rajshan L 10,875.00

Banggawan, Nyka I. 10,875.00
Beleno, Mary Faith A. 10,875.00
Dawaton, Gerand C. 10,875.00
Total 43,500.00
C. USES OF FUNDS
Table 2: Uses of Funds
SCHEDUL
PARTICULARS COST
E
Kitchen Wares Table 2.1 1,441.00
Kitchen Equipment Table 2.2 2,500.00
Furniture and fixture Table 2.3 3,300.00
Office Supplies Table 2.4 350.00
Utilities Supplies Table 2.5 701.00
Advertisement Table 2.6 500.00
Taxes and Licenses Expenses Table 2.7 3,806.00
Operating Expenses Table 2.8 24,000.00
Raw Materials Table 2.9 330.00
Packaging Expense Table 2.10 5,850.00
Working fund 698.00
Total Uses of Funds 43,500.00
D. EQUIPMENT AND KITCHEN UTENSILS
Table 2.1; Kitchen Wares
UNIT
UNIT QTY. TOTAL
PARTICULAR PRICE
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Tabuk City, Kalinga
Stainless Strainer Pcs. 2 28.00 56.00

Stainless Mixing Bowls Pcs 3 100.00 300.00
Stainless Tray Pcs. 3 100.00 300.00
Can Opener Pc. 1 60.00 60.00
Rubber Scraper Pcs. 2 35.00 70.00
Plastic Containers Pcs 4 35.00 140.00
Measuring Cups and
Spoon Sets 2 35.00 70.00
Kettle Pc. 1 250.00 250.00
Table Spoon Set 1 50.00 50. .00
Weighing Scale Pc. 1 145.00 145.00
1,441.00
TOTAL
Table 2.2 Kitchen Equipment
UNIT
UNIT QTY. TOTAL
PARTICULAR PRICE
Gas tank and burner
(Double) Pc 1 2,500.00 2,500.00
TOTAL 2,500.00
Table 2.3: Furniture and fixtures
UNIT
PARTICULAR UNIT QTY. PRICE TOTAL
Glass Cabinet Pc. 1 1,500.00 1,500.00
Table Pc 1 500.00 500.00
Chair Pcs 4 200.00 800.00
TOTAL 3,300.00
Table 2.4 Office Supplies
UNIT
PARTICULAR UNIT QTY. PRICE TOTAL
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Tabuk City, Kalinga
Ballpen box 1 50.00 50.00

Journal Book Pc. 1 65.00 65.00
Scissor Pc. 1 35.00 35.00
Calculator Pc. 1 200.00 200.00
TOTAL 350.00
Table 2.5: Utilities Supplies
UNIT
PARTICULAR UNIT QTY. TOTAL
PRICE
Trash bin Pcs 2 85.00 170.00
Dust Pan pc 1 45.00 45.00
Pale pcs 2 35.00 70.00
Soft broom pc. 1 150.00 150.00
Stick Broom pc. 1 25.00 25.00
Dipper “tabo” pc. 1 20.00 20.00
Brush pc. 1 15.00 15.00
Dish washing Liquid Bottle 1 35.00 35.00
Sponge pcs 2 10.00 20.00
Scotch bright pcs 2 10.00 20.00
Towels pcs 4 9.00 36.00
Pot holder pcs 4 5.00 20.00
Disposable gloves Pack 1 35.00 35.00
Hair Net Pack 1 40.00 40.00
TOTAL 701.00
Table 2.6: Advertisement
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Tabuk City, Kalinga
ITEMS QTY UNIT COST TOTAL COST
Tarpaulin 1 pcs. 200.00 200.00
Internet fee 1 month 300.00 300.00
TOTAL 500.00
Table 2.7 Taxes and Licenses
Business Name Registration (DTI) 530
B.I.R Registration 500
Fire Safety Inspection 500
Barangay Business Clearance 295
Mayors Permit 300
Environmental Care Fee 900
Health Sanitary Fee 85
Cost of Form 20
Business Renewal 100
Annual Inspection Fee 576
TOTAL 3.806.00
Table 2.8 Operating Expenses
PARTICULAR UNIT QTY. UNIT PRICE TOTAL
Rental Month 1 2,000.00 2,000.00
Electric Bill Month 1 500.00 500.00
Water Bill Month 1 500.00 500.00
Salaries Expenses Month 4 5,250.00 21,000.00
TOTAL 24,000.00
Table 2.9 Direct Materials
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Tabuk City, Kalinga
DM/ NO. OF TOTAL COST/

PRODUCT UNIT SOLD
SERVING DAYS DAY
Cocoa pastillas 4.50 26 25 packs 2,925.00
Coffee pastillas 4.30 26 25 packs 2,795.00
Coffee-Cocoa
26
pastillas 4.40 25 packs 2,860.00
Sub-Total 8,580
Divide: No of days 26
TOTAL 330.00
Table 2.10: Packaging expense
UNIT
PARTICULAR UNIT QTY. TOTAL
PRICE
14*20 cm pouch with
Ziplock packaging pcs 1,950 2.00 3,900.00
Paper logo Pcs 1,950 1.00 1,950.00
TOTAL 5,850.00
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Tabuk City, Kalinga
IV. PRODUCTION PLAN
A. MANUFACTURING PROCESS
1. COCOA PASTILLAS
Ingredients:
 ½ kg of cocoa powder
 ½ kg of skimmed milk
 1 can (390 ml) of condensed milk
 ½ kg of cornstarch
 ½ kg of sugar
Procedure:
1. Put ½ kg of skimmed milk powder in a mixing bowl.
2. Combined it with ½ kg of cacao powder.
3. Then, mix it with 1 can (390 ml) of condensed milk.
4. Add ½ kg of cornstarch and sugar.
5. After combining all the ingredients, mix it well until it thickens.
6. And, mold it into an elongated shape with 10g each.
7. Also, wrap it in a transparent plastic wrapper.
8. After wrapping, place each pastillas in a ziplock bag along with 12 pieces of it,
and position the logo in the center afterward.
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Tabuk City, Kalinga
2. COFFEE PASTILLAS
Ingredients:
 1 cup of coffee powder
 1 kg of skimmed milk
 ½ kg of sugar
Procedure:
1. Put 1 cup of coffee powder in a mixing bowl.
2. Combined it with 1 kg of skimmed milk.
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Tabuk City, Kalinga
3. COFFEE-COCOA PASTILLAS
Ingredients:
 ¼ kg of cocoa powder
 ½ cup coffee powder
 ¾ kg of skimmed milk
 ½ kg of sugar
Procedure:
1. Put ¾ kg of skimmed milk powder in a mixing bowl.
2. Combined it with ¼ kg of cacao powder and ½ cup of coffee powder.
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Tabuk City, Kalinga
B. FLOW CHARTS
 Service Process (Online)
Customers will
Customers will The customer The customer
visit our Facebook
START see our will ask the will go to our END
and Instagram products to buy location physical store
pages
 Service Process (Walk-in)
Customers will
Customers wil The Payment of
choose
START go to the store customers will product END
products to
be served bought
buy
 Operations Flowchart
Coffee Cocoa
Pastillas
Profit Product
Costumer
 Purchase Process
List all the raw materials

needed
15
Compute and prepare the
money for the materials
needed
Tabuk City, Kalinga
The first thing the proponents will do in purchasing the raw materials is to prepare a
purchase list where we will be listing the raw materials needed. After listing the
materials needed, they prepare budget for the raw materials. Next they will now
proceed in purchasing the raw materials and ask for a receipt for the materials we
bought for pricing, inventory and recording purposes. After that, they need to recheck
the materials bought to know if the materials are exact in quantity and check the prices
if it is the same in the given receipt. Lastly, they will prepare the materials for production.
Purchasing of raw materials will done every Saturday of the week to ensure that
we have enough supply for following weeks and to save time and lessen purchasing
cost.
C. BUSINESS LOCATION
The proposed business will have a physical store. The production area will be
at Beleno’s residence located at Purok 2, Bulanao Norte, Tabuk City, Kalinga.
D. PRODUCTION AREA AND FLOOR PLAN
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Tabuk City, Kalinga
The Production Area has 4x7 meters or 28 square meters.
E. PRODUCTION SCHEDULE
The initial operation of business will be conducted on Monday to Saturday. The pro-
duction day will be on Monday, Tuesday, and Friday. The team will keep track on
selling the products within 6 days. Meanwhile, the designated day-off are scheduled
on Sunday’s. In that way, the operation of business will remain up and running, thus,
making the business consistently functioning.
ACTIVI- MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY

TIES
Production Stop of Stop of Stop of Pro-
of Coffee- Produc- Production duction
Cocoa tion
Pastillas
Selling
F. PRODUCTION COST
1. COCOA PASTILLAS
INGREDIENTS QTY. UNIT COST TOTAL
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Tabuk City, Kalinga
Cocoa Powder ½ kg 75.

75.00 00
Skimmed Milk ½ kg 40.
40.00 00
Condensed Milk 1 can (390 ml) 50.
50.00 00
Cornstarch ½ kg 25.
25.00 00
Sugar ½ kg 35.
35.00 00
Total 225.
00
Divide: Serving Size 25.
00
Total 9.0
0
Add: Direct Labour 2.6
8
Add: Overhead 4.0
5
Total 15.
73
Mark Up 19.
27
Selling Price 35.
00
2. COFFEE PASTILLAS

25.
Coffee Powder 1 cup 25.00 00
80.
Skimmed Milk 1 kg 80.00 00
50.
Condensed Milk 1 can (390 ml) 50.00 00
25.
Cornstarch ½ kg 25.00 00
35.
Sugar ½ kg 35.00 00
215.
Total 00
25.
Divide: Serving Size 00
8.6
Total 0
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Tabuk City, Kalinga
2.6
Add: Direct Labour 8
4.0
Add: Overhead 5
15.
Total 33
9.6
Mark Up 7
25.
Selling Price 00
3. COFFEE-COCOA PASTILLAS

37.
Cocoa Powder ¼ kg 37.50 50
12.
Coffee Powder ½ cup 12.50 50
60.
Skimmed Milk ¾ kg 60.00 00
50.
Condensed Milk 1 can (390 ml) 50.00 00
25.
Cornstarch ½ kg 25.00 00
35.
Sugar ½ kg 35.00 00
220.
Total 00
25.
Divide: Serving Size 00
8.8
Total 0
2.6
Add: Direct Labour 8
4.0
Add: Overhead 5
15.
Total 53
14.
Mark Up 47
30.
Selling Price 00
G. COMPUTATION OF DIRECT LABOUR, OVERHEAD AND DEPRECIATION
Direct Labor
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Tabuk City, Kalinga
PERSONNEL
DAILY RATE
Direct Labor 201.00
Production Per Day 75 packs
Direct Labour Per Serving 2.68
Overhead
Depreciation- Kitchen Wares 24.02
Depreciation- Kitchen Equipment 41.66
Rent Expense (50%) 1,000.00
Packaging 5,850.00
Utilities 1,000.00
Total Overhead 7,915.68
Units Produced per Month 1,950 packs
Overhead/ Unit 4.05
Depreciation: Kitchen Wares
Monthly
Quantit Actual
Items Unit Cost Life Depreciatio
y Cost
n
Stainless Strainer 2 Pcs. 28.00 56.00 5 0.93

Stainless Mixing
Bowls 3 Pcs 100.00 300.00 5 5.00
Stainless Tray 3 Pcs. 100.00 300.00 5 5.00
Can Opener 1 Pc. 60.00 60.00 5 1.00
Rubber Scraper 2 pcs. 35.00 70.00 5 1.17
Plastic Containers 4 pcs 35.00 140.00 5 2.33

Measuring Cups And
Spoon 2 Sets 35.00 70.00 5 1.17
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Tabuk City, Kalinga
Kettle 1 Pc. 250.00 250.00 5 4.17
Table Spoon 1 Set 50.00 50.00 5 0.83
Weighing Scale 1 Pc. 145.00 145.00 5 2.42

2
TOTAL 1,441.00 4.02
Depreciation: Kitchen Equipment
Monthly
Quantit Unit Actual
Items Life Depreciatio
y Cost Cost
n
Gas tank and burner 2,500.0 2,500.0
(Double) 1 Pc 0 0 5 41.66
2,500.0
TOTAL
0 41.66
Depreciation: Furniture and fixtures
Monthly
Quantit Actual
Items Unit Cost Life Depreciatio
y Cost
n
Glass Cabinet
1 Pc. 1,500.00 1,500.00 10 12.50
Table
2 Pc 500.00 500.00 5 8.33
Chair
4 Pcs 200.00 800.00 5 13.33
TOTAL
3,300.00 34.16
I. WASTE DISPOSAL
The partners will see to it that the waste generated by the operations is prop-
erly segregated and disposed of. In addition, trash bins will be properly labeled
with biodegradable, non-biodegradable and recyclable and will be positioned
within the business location.
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Tabuk City, Kalinga
G. SWOT ANALYSIS
Strengths Weaknesses
The products have its signature taste.
The business is near to its potential
Lack of equipment for mass production
market
Lack of business experience of partners
The partners have the skills to make the
products
Opportunities Threats
Strong competition
Increasing population in the city
Shortage of supplies that disrupts
Government support for MSMEs
business operations.
V. MARKETING PLAN
A. FUTURE OUTLOOK AND TRENDS
T-3 will continuosly produce quality products particularly in producing food
products in which coffee and cocoa will be their focus to support the Local farmers of
Tabuk city. The proposed business is willingly to undergo product development which is
the nature of every businesses particularly, food industry that the proposed business
belongs to. Through this, the proposed business will continue to operate and strive for
the betterment for their success in the business world.
B. ANALYSIS OF COMPETITOR
The proponents able to recognized their competitors such as Bayle supermart which
they sell variety of branded pastillas most spefically Taste of Jamaeca , and Markado
Printing press for they produced homemade pastillas.
a. Bayle Supermart
 Strengths
22
Tabuk City, Kalinga
- The store known to locals for they provide variety of products which
includes pastillas.
- Offers cheaper price of commercialized pastillas.
 Weaknesses
- Pastillas is not their priority product.
- Sell commercialized and branded pastillas, not locally made.
- No innovation has taken place.
 Sales
PRODUCT PACKS PRICE SALES SALES IN A
MONTHLY YEAR
Taste of 100 packs Php. 47.00 Php. 4,700 Php. 56,400
Jamaeca(Pastillas
)
Taste of 100 packs Php. 105.00 Php. 10,500 Php. 126,000
Jameaca(Pastiroll
)
TOJ(pastillas de 100 packs Php. 116.00 Php. 11,600 Php. 139,200
Yema)
The said Establisment offers an expensive price for their pastillas compared to the price
offered by the proposed business. Furthermore, with the number of products being sold
by the establishment is very impossible to be disposed within the span of time.
b. Markado
 Strengths
- They produce home-made pastillas.
- A well-known entity.
 Weaknesses
- Their production is conducted in monthly and with small amount of
production.
- No innovation had taken place.
 Sales
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Tabuk City, Kalinga
PRODUC PRODUCTIO PACKS PCS/ PRICE SALES SALE

T N PACK MONTHL S
(QnT) Y IN A
YEAR
Home- 100 5 packs 20 Php.2 Php. 100 Php.
made pcs./month monthly pcs/pcks 0 1,200
Pastillas
The said business produces 5 packs monthly and sell in a cheap price. However, their
sales will be low compared to the sales the proposed business will gain. With these, the
proposed business will prosper despite the presence of their Competitors.
C. TARGET MARKET
The proponents identified localities of Tabuk city who loves to eat sweet snacks
such as pastillas, particularly for those people whose age falls within 10 to 55 years of
age as their target customer.
D. MARKET STRATEGY
The business strategy is simple: everything great begins with a clear cus-
tomer- and market-driven approach. It plans to prosper by offering clients a variety of
unique and fascinating coffee-cocoa Pastillas. The partners will prioritize quality and
building a strong community identity. The primary goal of marketing will be to raise
customer awareness of the company's presence as well as to satisfy and meet the
needs of customers so that profit will follow. All of the partners' techniques and initia-
tives will be directed toward the goal.
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Tabuk City, Kalinga
The products will be advertised through social media. Customer will be given
promos such us discounts. The discount will be given when customers buy 5 pouches
of pastillas. There will be a 25 pesos deduction in their payment.
E. PRICING STRATEGY
Price is an important consideration for many buyers and must therefore be given
appropriate attention by the entrepreneur.
They will use low cost pricing but depending on the expenses we spend on the
product and considering the inflation or the increase in commodity prices in production.
F. PROMOTION STRATEGY
Coffee-Cocoa Pastillas will advertise its product through social media platform
on Facebook and Instagram since the proponents believe that it is the most powerful
approach to convince the client and the greatest way to explain what our goal is and
what items the proposed business offers. Customers will use only the online platform to
inquire about the location and the product.
G. ADVERTISING
The proponents will take advantage on the technology they have such as social
media apps for them to advertise their product. Furthermore, the proponents will
incorporate their skills in computer and in communication for them to become
successful in marketing their product.
H. SALES PROJECTION FORECAST
SERVIN UNIT/ PRODUCED DAILY MONTHLY

PRODUCT
G SIZE PRICE PER DAY SALES SALES
Cocoa 22,750.00
Patillas Per pack 35.00 25 875.00
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Tabuk City, Kalinga
Coffee 16,250.00
Pastillas Per pack 25.00 25 625.00
Coffee-
Cocoa 19,500.00
Pastillas Per pack 30.00 25 750.00
58,500.00
TOTAL 2,250.00
VI. TYPES OF BUSINESS ORGANIZATION
A. FORM OF BUSINESS ORGANIZATION
Tabuk Tasty Treats will be operated as a partnership. It will be managed by
four partners namely: Rajshan Anga-angan, Gerand Dawaton, Mary Faith Beleno
and Nyka Banggawan.
The proponents have chosen partnership as the type of business because it
is the simplest yet least expensive co-owned business structure to create and main-
tain. Partnership also offers more freedom for business owners with shared business
tasks and the potential to earn greater profits.
All partners will have equal share in the start-up capital and have equal rights
in assets of the business. Each partner will receive a monthly salary and an equal
share in the income of the business. If in case that the business will incur losses, the
partners will share the responsibilit
B. PERSONAL OVERVIEW AND JOB DESCRIPTION
Name of Position Educational Job Skills

Entrepreneur Background Experiences
Rajshan General BS Customer Events
Anga-angan Manager Entrepreneurshi Representativ Management
p e Food and
Student Beverage
Digital Creator Services
Gerand Supply and BS Delivery Computer

Dawaton Purchasing Entrepreneurshi Services literate
Manager p Driving
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Tabuk City, Kalinga
Student Cooking
Nyka Finance BS Receptionist Computer
Banggawan Manager Entrepreneurshi Hotel literate
p Carmelita Baking
Student Housekeeping
Waiter
SM Gerry’s
Restaurant
Mary Faith Marketing BS Digital Creator
Beleno Manager Entrepreneurshi Communicatio
p Food n
Student Attendant at Computer
Grandzion literate
Garden Bookkeeping
Resort and Driving
Hotel Inc. Events
Management
Food and
Beverage
Services
DUTIES AND RESPONSIBILITIES
RAJSHAN ANGA-ANGAN- GENERAL MANAGER
Duties and Responsibilities
 Serve as the representative of the group when the adviser calls for impor-
tant meeting.
 Responsible of disseminating important information from the adviser to the
group.
 In charge of submitting weekly reports to the adviser which include DTR,
Sales monitoring report, peer evaluation and journal
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Tabuk City, Kalinga
 In charge of checking the attendance and monitoring performance of mem-
bers.
 Perform tasks in production and marketing.
GERAND DAWATON – SUPPLY AND PURCHASING MANAGER
 In charge of monitoring inventory of supplies
 List needed supplies for purchase
 In charge of buying the needed raw materials for production
 In charge in the maintenance of equipment
 Reports any problems that occur during the production process.
MARY FAITH BELENO- MARKETING MANAGER
 Preparing the products to be served/packed
 Responsible for packaging the products
 Manage the facebook page of the business and other promotional activities
 In charge of communicating with customers for orders and deliveries
 Maintain good relationship among customers
NYKA BANGGAWAN-FINANCE MANAGER
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Tabuk City, Kalinga
 Records expenses, sales and losses if any
 Prepare financial statements
 Keeps receipts for expenses incurred
 Pass weekly financial report to the general manager
C. ORGANIZATIONAL STRUCTURE
Rajshan Anga-angan
General Manager
Gerand Dawaton
Nyka Banggawan Mary Faith A. Beleno
Supply and Purchasing
Finance Manager Marketing Manager
Manager
D. STAFFING PATTERN
1. OPERATING SCHEME
Mon- Tues- Wednes- Thurs- Satur-

Names
day day day day Friday day
Rajshan Anga- 7AM- Rest 7AM- Rest 7AM- Rest

angan 5PM Day 5PM Day 5PM Day
Nyka Bang- Rest 7AM- 7AM- Rest 7AM-

Rest Day
gawan Day 5PM 5PM Day 5PM
Mary Faith Be- 7AM- Rest 7AM- Rest 7AM- Rest
leno 5PM Day 5PM Day 5PM Day
Gerand Dawa- Rest 7AM- 7AM- Rest 7AM-
Rest Day
ton Day 5PM 5PM Day 5PM
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Tabuk City, Kalinga
INVENTORIES
2. WAGE SCHEME
The partners agreed that they will be receiving aa salary as a pay for reporting to
work.
SALARY
PARTNERS POSITION
DAILY RATE MONTHLY RATE
Rajshan Anga-angan General Manager 201.00 5,250.00

Marketing
Mary Faith Beleno Manager 201.00 5,250.00
Nyka Banggawan Finance Manager 201.00 5,250.00

Supply and
Purchasing
Gerand Dawaton Manager 201.00 5,250.00
TOTAL 804.00 21,000.00
. ASSESMENT OF RISK
A. WEAKNESS OF THE BUSINESS
The proponents able to recognized the weakness of their proposed business;
 Lack of Equipment For Mass Production
 Lack of business Experience of Partners
 Financial resources
 Poor business strategy
 Weak customer service
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Tabuk City, Kalinga
 Lack of experience
 New to the Market
 Low employment pay and benefits
 Difficulty in raising capital
 Not enough spent brand recognition
B. NEW TECHNOLOGY
Technology enable business to improve customer service by opening
communication with customers companies can keep customers in the loop with
customer or automated messages, collect data to ensure a positive experiences, and
offer more accessibility with digital service. All technology that helps an organization run
its business and operational processes. That technology can be customer facing
application and solutions. Business critical production and logistics solutions or back
office financial systems among others.
C. CONTINGENCY PLAN
1. Operation
Before the business can begin operations, the operating manager will ensure
that all raw materials, equipment, and utensils are ready. To guarantee the safety of the
stakeholders, the partners will not operate during bad weather.
2. Supplier
31
Tabuk City, Kalinga
The company will have at least two (2) suppliers so that, in the event that the
primary supplier runs out of stock of the supplies required, we have a second supplier to
order the materials and keep operations running.
The operating manager will see to it that the products' quality is kept under
monitoring. To avoid any disruptions in its daily operations, he will also see to it that the
product inventory is properly monitored daily.
VIII. FINANCIAL PLAN
A. FINANCIAL ASSUMPTIONS
 The partners will operate for 26 days in a month during Monday to Friday.
 There is an increase in sales by 5% starting at the month of September.
 Salary of each partner is set at 201.00 multiplied by number of working days.
 Net Income or loss at the end of each month will be divided equally among the
partners.
 It is assumed that there will be 50% inventory with regard to utilities and office
supplies at the end of the month.
 Depreciation is computed using the straight line method
 No Capital withdrawal is allowed at the 1st year of operation.
B. Projected Statement of Financial Operation
TABUK TASTY TREATS

Projected Statement in Comprehensive Income
For The Period Ending November 31, 2023
NOTES AUGUST SEPTEMBER OCTOBER NOVEMBER

2023 2023 2023 2023
Sales Rev-
1 58,500.00 61,425.00 64,496.25 67,721.06
enue
32
Tabuk City, Kalinga
Less: Cost of
2 17,160.00 18,018.00 18,918.90 19,864.85
Sales
Gross profit 41,340.00 43,407.00 45,577.35 47,856.21
Less: Operating Expenses
Rent Ex-
3 1,000.00 1,000.00 1,000.00 1,000.00
pense
Permits and
4.1 3,806.00
Licenses
Advertising
5 500 500 500 500
Expense
Salaries Ex-
6 21,000.00 21,000.00 21,000.00 21,000.00
pense
Utilities Ex-
7 300 300 300 300
pense
Depreciation
8 99.84 99.84 99.84 99.84
Expense
Business Tax 1,755.0 1,842.7 1,934.8 2,031.6
Expense 0 5 9 3
Total Oper-
ating Ex- 28,460.84 24,742.59 24,834.73 24,931.47
penses
Income be-
12,879.16 18,664.41 20,742.62 22,924.74
fore Tax
Income Tax
2,575.83 3,732.88 4,148.52 4,584.95
Net Income
10,303.33 14,931.53 16,594.10 18,339.79
C. Projected Statement of Changes in Partners Capital
TABUK TASTY TREATS

Projected Statement of Changes in Partner’s Capital
For The Period Ended November 31, 2023
(In Philippine Peso)
AUGUST SEPTEMBER OCTOBER NOVEMBER

2023 2023 2023 2023
33
Tabuk City, Kalinga
Anga-angan Be-
10,875.00 13,450.83 17,183.71 21,332.24
ginning Capital
Share in Net In-
2,575.83 3,732.88 4,148.52 4,584.95
come
Anga-angan
13,450.83 17,183.71 21,332.24 25,917.19
Ending Capital
Beleno Beginning
10,875.00 13,450.83 17,183.71 21,332.24
Capital
Share in Net In-
2,575.83 3,732.88 4,148.52 4,584.95
come
Beleno Ending
13,450.83 17,183.71 21,332.24 25,917.19
Capital
Banggawan Be-
10,875.00 13,450.83 17,183.71 21,332.24
ginning Capital
Share in Net In-
2,575.83 3,732.88 4,148.52 4,584.95
come
Banggawan
13,450.83 17,183.71 21,332.24 25,917.19
Ending Capital
Dawaton Begin-
10,875.00 13,450.83 17,183.71 21,332.24
ning Capital
Share in Net In-
2,575.83 3,732.88 4,148.52 4,584.95
come
Dawaton Ending
13,450.83 17,183.71 21,332.24 25,917.19
Capital
Total Capital 53,803.33 68,734.86 85,328.95 103,668.74
D. Projected Statement of Financial Position
TABUK TASTY TREATS

Projected Statement in Financial Position
As Of November 31, 2023

NOTES
2023 2023 2023 2023
ASSET
34
Tabuk City, Kalinga
Current Asset
Cash 50,243.00 65,769.15 82,220.88 100,443.68
75 1,500. 2,250 3,000.
Inventory 9.1
0.00 00 .00 00
Total Current As-
50,993.00 67,269.15 84,470.88 103,443.68
set
Non-Current As-
set
Furniture and
10 3,265.84 3,231.69 3,197.53 3,163.36
Fixtures
Kitchen Equip-
11 2,458.34 2,416.68 2,375.01 2,333.36
ment
Kitchen Utensils 12 1,416.98 1,392.97 1,368.95 1,344.92
Total Non-Cur-
7,141.16 7,041.34 6,941.49 6,841.64
rent Asset
Total Asset 58,134.16 74,310.49 91,412.37 110,285.32
LIABILITIES AND CAPITAL
Current liabilities
3,732. 4,148 4,584.
Income Tax Payable 2,575.83
88 .52 95
Business Tax
1,755.00 1,842.75 1,934.89 2,031.63
Payable
Total Current lia-
4,330.83 5,575.63 6,083.41 6,616.58
bilities
CAPITAL
Anga-angan Capi-
13,450.83 17,183.71 21,332.24 25,917.19
tal
Beleno Capital 13,450.83 17,183.71 21,332.24 25,917.19
Banggawan Capi-
13,450.83 17,183.71 21,332.24 25,917.19
tal
Dawaton Capital 13,450.83 17,183.71 21,332.24 25,917.19
Total Capital 53,803.33 68,734.86 85,328.95 103,668.74
Total Liabilities
and Partner’s 58,134.16 74,310.49 91,412.37 110,285.32
Capital
E. Projected Statement of Cash Flow
TABUK TASTY TREATS

Projected Statement of Cash Flow
For The Period Ended November 31, 2023
(In Philippine Peso)
AUGUST SEPTEM- OCTO- NOVEM-

BER BER BER
35
Tabuk City, Kalinga
2023 2023 2023 2023

Cash Flow from Operating Activi-
ties:
10,303.3
Net Income 14,931.53 16,594.10 18,339.79
3
Depreciation 99.84 99.84 99.84 99.84
Add: Increase in Income Tax 1,157. 4 43
2,575.83
Payable 03 15.65 6.43
Increase in Business Tax 87. 9
1,755.00
Payable 75 92.14 6.74
Less: Inventory 750 750 750 750
Net Cash Provided by Operating 13,984.0
15,526.15 16,451.73 18,222.81
Activities 0
Cash Flow from Investing Activi-
ties:
Purchase of Furniture and Fix-
-3,300.00
ture
Purchase of Equipment -2,500.00
Purchase of Kitchen Utensils -1,441.00
Net Cash Provided by (used in)
-7,241.00
investing activities
Cash Flow from Financing Activi-
ties
43,500.0
Owner’s Investment
0
Net Cash Provided by financing 43,500.0
activities 0
Net Increase in Cash and Cash 50,243.0
15,526.15 16,451.73 18,222.81
Equivalents 0
Cash and Cash Equivalents, Be-
0.00 50,243.00 65,769.15 82,220.88
ginning
Cash and Cash Equivalents, 50,243.0
65,769.15 82,220.88 100,443.68
Ending 0
F. NOTES TO FINANCIAL STATEMENTS
Note 1: Sales
Serving Unit/ Produced August September October November

Product
Size Price Per Day 2023 2023 2023 2023
36
Tabuk City, Kalinga
Cocoa Per
35 25 22,750.00 23,887.50 25,081.88 26,335.97
Patillas pack
Coffee Per
25 25 16,250.00 17,062.50 17,915.63 18,811.41
Pastillas pack
Coffee-
Per
Cocoa 30 25 19,500.00 20,475.00 21,498.75 22,573.69
pack
Pastillas
TOTAL 58,500.00 61,425.00 64,496.25 67,721.06
There is an increase of 5% in the preceding month of August
Septem-
Serving Unit/ Produced August October November
Product ber
Size Per Day
Price 2023 2023 2023 2023
Cocoa Per
9 25 5,850.00 6,142.50 6,449.63 6,772.11
Patillas pack
Coffee Per
8.6 25 5,590.00 5,869.50 6,162.98 6,471.12
Pastillas pack
Per
Assorted 8.8 25 5,720.00 6,006.00 6,306.30 6,621.62
pack
TOTAL 17,160.00 18,018.00 18,918.90 19,864.85
There is an increase of 5% in the preceding month of August
Note 2: Cost of Sales
Note 3: Rent Expense
Particulars Unit Quantity Cost Total Cost
Rental Month 1 2,000.00 2,000.00
-50% 1,000.00
Total 1,000.00
Note 4: Taxes and Licenses Expense
Business Name Registration (DTI) 530
B.I.R Registration 500
Fire Safety Inspection 500
37
Tabuk City, Kalinga
Barangay Business Clearance 295
Mayors Permit 300
Environmental Care Fee 900
Health Sanitary Fee 85
Cost of Form 20
Business Renewal 100
Annual Inspection Fee 576
TOTAL 3,806.00
Note 5: Advertising Expense
Particulars Quantity Unit Cost Total Cost
Tarpaulin 1pc 500 500
Total 500
Note 6: Salaries Expense
Partners Position Daily Rate Monthly Rate
General Man-
Rajshan Anga-angan 201 5,250.00
ager
Marketing Man-
Mary Faith Beleno 201 5,250.00
ager
Finance Man-
Nyka Banggawan 201 5,250.00
ager
Supply and Pur-
Gerand Dawaton chasing Man- 201 5,250.00
ager
TOTAL 804 21,000.00
Note 7: Utilities Expense
MONTHLY
Water Bill 500
Electric Bill 500
Total 1,000.00
30% 700
38
Tabuk City, Kalinga
TOTAL UTILI-
TIES EX- 300
PENSE
Note 8: Depreciation Expense
Depreciation: Kitchen Wares

Monthly De-
Items Quantity Unit Cost Actual Cost Life
preciation
Stainless Strainer 2 Pcs. 28 56 5 0.93
Stainless Mixing
3 Pcs 100 300 5 5
Bowls
Stainless Tray 3 Pcs. 100 300 5 5
Can Opener 1 Pc. 60 60 5 1
Rubber Scraper 2 pcs. 35 70 5 1.17
Plastic Containers 4 pcs 35 140 5 2.33
Measuring Cups And
2 Sets 35 70 5 1.17
Spoon
Kettle 1 Pc. 250 250 5 4.17
Table Spoon 1 Set 50 50 5 0.83
Weighing Scale 1 Pc. 145 145 5 2.42
TOTAL 1,441.00 24.02
Depreciation: Kitchen Equipment
Monthly De-
preciation
Gas tank and burner
1 Pc 2,500.00 2,500.00 5 41.66
(Double)
TOTAL 2,500.00 41.66
Depreciation: Furniture and fixtures
Monthly De-
preciation
Glass Cabinet 1 Pc. 1,500.00 1,500.00 10 12.5
Table 2 Pc 500 500 5 8.33
Chair 4 Pcs 200 800 5 13.33
TOTAL 3,300.00 34.16
TOTAL DEPRECIATION EXPENSE 99.84
Note 9: Inventory
PARTICULARS QTY. UNIT COST TOTAL
Cocoa Powder ½ kg 75 75
39
Tabuk City, Kalinga
Skimmed Milk ½ kg 40 40
Condensed Milk 1 can (390 ml) 50 50
Cornstarch ½ kg 25 25
Sugar ½ kg 35 35
Sub Total 275.3
Supplies: (50%)
Office Supplies 350 175
Utilities Supplies 701 350.5
TOTAL 750
Note 9.1: Inventory Forwarded Every Month

2023 2023 2023 2023
750 750 1,500.00 2,250.00
750 750 750
Total Inventory
Forwarded Ev- 750 1,500.00 2,250.00 3,000.00
ery Month
Note 10: Furniture and Fixture

2023 2023 2023 2023
Furniture and
3,300.00 3,265.84 3,231.68 3,197.52
Fixture
Les: Monthly De-
34.16 34.17 34.17 34.16
preciation
TOTAL 3,265.84 3,231.69 3,197.53 3,163.36
Note 11: Kitchen Equipment

2023 2023 2023 2023
Kitchen Equip-
2,500.00 2,458.34 2,416.68 2,375.02
ment
Les: Monthly De-
41.66 41.66 41.66 41.66
preciation
40
Tabuk City, Kalinga
TOTAL 2,458.34 2,416.68 2,375.02 2,333.36
Note 12: Kitchen Utensils

2023 2023 2023 2023
Kitchen Equip-
1,441.00 1,416.98 1,392.96 1,368.94
ment
Les: Monthly De-
24.02 24.02 24.02 24.02
preciation
TOTAL 1,416.98 1,392.97 1,368.95 1,344.92
SUMMARY OF FINANCIAL RATIOS AND ANALYSIS

1. Current Ratio
2023 2023 2023 2023
Current Asset 50,993.00 67,269.15 84,470.88 103,443.68
Divide by: Current Liabil-
4,330.83 5,575.63 6,083.41 6,616.58
ity
Current Ratio 11.77 12.06 13.89 15.63
a. Test of Liquidity
 It shows that in the current asset, the business can payback its current liabil-
ity.
 The current ratio indicates that the business has enough current asset to pay
its current liabilities.

2. Quick Ratio
2023 2023 2023 2023
Current Asset 50,993.00 67,269.15 84,470.88 103,443.68
Less: Inventories 750 1,500.00 2,250.00 3,000.00
Total 54,049.00 70,100.00 92,127.35 116,433.56
Divide by: Current Liability 4,330.83 5,575.63 6,083.41 6,616.58
Quick ratio 12.48 12.57 15.14 17.60
41
Tabuk City, Kalinga
 The table above indicates that the business has enough liquid assets to pay
its current liabilities.

Equity Ratio
2023 2023 2023 2023
Total Partners' capital 53,803.33 68,734.86 85,328.95 103,668.74
Divide by: Total Asset 58,134.16 74,310.49 91,412.37 110,285.32
Equity ratio 0.93 0.92 0.93 0.94
The total equity ratios of the business from August- November indicates that
the business is using good amount of its equity to finance the business activities.
c. Test of Profitability

1. Return on Assets
2023 2023 2023 2023
Net income 10,303.33 14,931.53 16,594.10 18,339.79
Divide by: Total Assets 58,134.16 74,310.49 91,412.37 110,285.32
Return on Assets 0.18 0.20 0.18 0.17
The table above indicates that the proposed business has a low profitability in
the use of its assets. However, this expected in the operation of the business due to
the high cost of starting the business. The ratio is expected to increase in the next
months of operations.

2. Return on Capital
2023 2023 2023 2023
Net Income 10,303.33 14,931.53 16,594.10 18,339.79
Divide by: Average
26,901.66 61,269.09 77,031.91 94,498.85
Owners Capital
Return on Capital 0.38 0.24 0.22 0.19
42
Tabuk City, Kalinga
2. Gross Profit Mar- AUGUST SEPTEMBER OCTOBER NOVEMBER

gin 2023 2023 2023 2023
Gross Profit 41,340.00 43,407.00 45,577.35 47,856.21
Divide by: Net Sales 58,500.00 61,425.00 64,496.25 67,721.06
Gross Profit Margin 71% 71% 71% 71%
 It exemplifies that the cost of goods sold of the business is 85%.
 For every 1 peso of sales revenue earned from the operation of the busi-
ness, 85% represents net income.
Estimated
D. Payback Period
Cash Flow Cost Payback Period
43,500.00
August 13,984.00 29,516.00 1.00

September 15,526.15 13,989.85 1.00
October -2,461.88
16,451.73 0.85
Payback Period 2.85
 It can be concluded that the entity can recover its capital investment within 2
months and 26 days.
APPENDICES
Curriculum Vitae
Personal Background
Name : Rajshan Lauson Anga-angan

Address : Purok 4, Tuga, Tabuk City, Kalinga
43
Tabuk City, Kalinga
Place of Birth : Tuga, Tabuk City, Kalinga

Date of birth : May 26,2000
Age : 23
Gender : Male
Civil status : Single
Religion : Christianity
Name of Parents
Father : Nestor Anga-angan
Mother : Maritess Lauson
Educational background
Elementary : Western Tabuk Central School (Tuga E/S)
Purok 1, Tuga, Tabuk City, Kalinga
Secondary : JHS- Tuga National High School
: SHS- Tabuk City National High School (HUMSS Strand)
Tertiary : Kalinga State University, Course Bachelor of Science in

Entrepreneurships
Skills:
 Good Communication Skills
 Computer Literate
 Writing Poetry
Membership in Organization/s
 Young Entrepreneurship Society 2019 to present
Position: Vice-President
Curriculum Vitae
Personal Background
Name : Nyka I. Banggawan

Address : Katabbogan, Pinukpuk Kalinga
Place of Birth : Katabbogan Pinukpuk Kalinga
Date of birth : September 14, 2000
Age : 22
44
Tabuk City, Kalinga
Gender : Female
Religion : Roman Catholic
Name of Parents
Father : John B. Banggawan
Mother. : Nelita P. Banggawan
Elementary : Mingga Elementary School ( Piat Cagayan)
Secondary :Malagnat High School (Malagnat Pinukpuk Kalinga)
Tertiary : Kalinga State University
Course : Bachelor of Science in Entrepreneurships
Job Experience/s:
 Receptionist- Hotel Carmelita

 Waiter - SM Gerry’s Restaurant
Skills: House Keeping, Computer literate
Position: Member
Curriculum Vitae
Personal Background
Name : Mary Faith A. Beleno

Place of Birth : Tabuk City, Kalinga
Date of birth : October 21, 2000
45
Tabuk City, Kalinga
Age : 22
Gender : Female
Name of Parents
Father : Rodolfo B. Beleno Jr.
Mother : Bernadette A. Beleno
Elementary : Bulanao Central School
Secondary : Kalinga State University Laboratory High School

Course : Bachelor of Science in Entrepreneurship
Job Experience/s: Food Attendant at Grand Zion Resort Hotel Inc.
Skills: Computer Literate, Bookkeeping, Communication Skills
Position: Member
Curriculum Vitae
Personal Background
Name : Gerand C. Dawaton

Address : Nawoy, Balantoy, Balbalan, Kalinga
Place of Birth : Balbalan
46
Tabuk City, Kalinga
Date of birth : November 13, 2000

Age : 23
Gender : Male
Civil status :Single
Name of Parents
Father : Clemente Dawaton
Mother : Rosario Dawaton
Elementary : Balbalan Central School
Secondary : Saint William’s Academy
Senior High : Saint William’s Academy
Course Bachelor of Science in Entrepreneurship
Job Experience/s: Delivery Service
Skills: Computer Skills, Driving, Cooking
Position: Member
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Kalinga State University

COLLEGE OF ENTREPRENEURSHIP, TOURISM

The Faculty of the College of Entrepreneurship, Tourism and Hospitality Management

Kalinga State University

Tabuk City, Kalinga

In Partial Fulfilment of the Requirements for the Degree Bachelor of Science in

Second Semester, School Year 2022-2023

Beleno, Mary Faith A.

Name of Business : T-3

Nature of Business : Food Products

Expected Capital :Php. 43,500.00

Business Proponents : ANGA-ANGAN,

: BELENO, MARY FAITH

ADVISER : KAREN RAZELLE

product seems to be a good idea for snacks.

B. PRODUCTS AND SERVICES

top produced products/crops of Coffee and Cocoa and is considered as flagship

would pave way to sustainable production of coffee and cocoa.

concern and questions.

pack with 12 pieces of coffee-cocoa pastillas.

The proposed business will be operated and managed as a partnership busi-

II. BUSINESS MISSION, VISION AND STRATEGIC OBJECTIVES

T-3 is committed to produce quality and affordable home-made sweet products

delicacies producers in the Cordillera Region.

 Accommodate and Respond to Customers concern regarding the product in a

 Putting the Proposed business in a Profitable and easily to locate location.

 To establish a business venture to generate a source of income and

 To contribute to the growth of coffee and cocoa industry in the Province of

 To help boost the economy of the Province.

F. PRODUCT AND COMPANY LOGO

serving other people.

III. SOURCES AND USES OF FUNDS

A. START-UP COST SUMMARY

Start–up cost will be approximately Forthy-Three Thousand Five Hundred

month and facilities and other operational expenses.

Since the proposed business is a partnership type, the source of capital to be

Table 1: Sources of Funds

NAME OF PARTNERS CONTRIBUTION

Anga-angan, Rajshan L 10,875.00

Table 2: Uses of Funds

Kitchen Wares Table 2.1 1,441.00

Kitchen Equipment Table 2.2 2,500.00

Furniture and fixture Table 2.3 3,300.00

Office Supplies Table 2.4 350.00

Utilities Supplies Table 2.5 701.00

Advertisement Table 2.6 500.00

Taxes and Licenses Expenses Table 2.7 3,806.00

Operating Expenses Table 2.8 24,000.00

Raw Materials Table 2.9 330.00

Packaging Expense Table 2.10 5,850.00

Working fund 698.00

Total Uses of Funds 43,500.00

D. EQUIPMENT AND KITCHEN UTENSILS

Table 2.1; Kitchen Wares

Stainless Strainer Pcs. 2 28.00 56.00

Table 2.2 Kitchen Equipment

Table 2.3: Furniture and fixtures

Table 2.4 Office Supplies

Ballpen box 1 50.00 50.00

Table 2.5: Utilities Supplies

Trash bin Pcs 2 85.00 170.00

Dust Pan pc 1 45.00 45.00