Encrypted Kookies Final 2

DOMINICAN COLLEGE OF TARLAC, INC.
SENIOR HIGH SCHOOL PROGRAM
BUSINESS PLAN PROJECT
For
ENTREPRENEURSHIP
In Partial Fulfillment of the
Requirements for Senior High School Program
Presented by:
Baul, Keira Jwenn D. / jwennbaul@gmail.com

Buniag, Jer Denielle D. / jerdenielle20@gmail.com
Castaneda, John Carlo C. / castanedajc2324261216@gmail.com
Castro, Shania Cris O. / shaniacriscastro@gmail.com
Gomez, Shawn Wayne V. / nostalgia0817@gmail.com
Lopez, Darlene M. / darlenelopez552@gmail.com
Mateo, Ashlene D. / ashlenemateo20@gmail.com
Nunog, Jecel M. / jecelnunog@gmail.com
Olano, Christalyn Joy A. / christalyno602@gmail.com
Yamson, Daniela Karmel I. / danielakarmelyamson@gmail.com
Science, Technology, Engineering, and Mathematics

Mater Boni Consilii
Presented to:
Mr. Marvin A. Navarro

May 2024
I. TABLE OF CONTENTS
Title Page i
Business Logo ii
I. Table Of Contents iii
II. Executive Summary -
III. General Company Description 1
Mission Statement -
Vision Statement -
Company Goals -
Company Objectives -
Business Philosophy -
Target Market -
Business Industry -
Legal Structure -
IV. Products and/or Services -
Products/Services -
Costing and Pricing -
V. Marketing Plan -
Demographics of the Target Market -
Psychographics of the Target Market -
Target Market/Customers -
Barriers to Entry -
Key Competitors -
Competitive Analysis -
SWOT Analysis -
Positioning/Niche -
Promotional Strategies -
Promotional Budget -
Pricing Strategy -
Proposed Location -
Distribution Channels -
Sales Forecast -
VI. Operational Plan -
Production -
Quality Control -
Location -
Legal Environment -
Personnel -
Inventory -
Suppliers -
Credit Policy -
VII. Management and Organization -
Biographies -
Organizational Chart -
VIII. Personal Financial Statement -
IX. Start-Up Expenses and Capitalization -
X. Financial Plan -
XI. References -
XII. Appendices -
II. Executive Summary

Encrypted Cookies is a type of business that operates at the intersection of food
service and personalized gifting industries. We combine the expertise of pastry
craftsmanship with the emotional resonance of personalized messaging, offering a
unique proposition in the market. Encrypted Cookies caters to individuals who
appreciate the finer things in life – delicious treats and meaningful gestures. Our
target market includes pastry enthusiasts, gift-givers seeking personalized
experiences, and anyone looking to elevate everyday moments with a touch of
sweetness and sentiment. Encrypted Cookies is owned and managed by John Carlo C.
Castanieda. This structure allows for agile decision-making and streamlined
operations, ensuring that our business remains flexible and responsive to the evolving
needs of our customers.
Encrypted Cookies offers products such as original cookies, matcha cookies,
strawberry cookies, monster cookies, assorted mini cookies, mini monster, strawberry
cupcake, bottled keychain, acrylic heart keychain, and strawberry cupcake. Encrypted
Kookies offers top-notch cookies with a crunchy outside and moist inside, along with
custom-designed and high quality keychains. Their pricing strategy follows a cost-plus
approach: direct materials and overhead costs are summed up to determine the unit
cost, then a 60% and 75% markup is applied. This markup accounts for discount
regulations for senior citizens and PWD cardholders, ensuring reasonable prices for all
customers. Encrypted Kookies is situated in CubCub, Capas, Tarlac, adjacent to the
Capas Public Market, making it conveniently located for customers who frequent the
market for their daily essentials. Its accessibility via transportation and the availability
of parking space in front make it an ideal location for customers to visit and enjoy our
delicious cookies and unique keychains. Encrypted Kookies plans to promote its
products through active engagement on social media platforms like TikTok and
Facebook, where customers can interact closely with the business. A dedicated page
will be created containing essential information about the business, products, menu,
and contact details, with daily posts showcasing satisfied customers with their
approval. Additionally, flyers and leaflets will be distributed in CubCub to raise
awareness about the business’s unique offerings and foster a closer relationship with
customers. The promotional budget totals Php 4344.00 for the month, covering
expenses for printing brochures, tarpaulins, stickers, and flyers, with remaining funds
allocated for free tastings and sample products. The business will rely primarily on
social media for advertising, avoiding additional expenses in other forms of promotion
Our team adheres to strict guidelines to maintain quality and consistency. Each
step is carefully monitored to ensure that our pastries meet our standards of
excellence. Any deviations or issues are promptly addressed to prevent any
compromise in quality, and this process will be managed by Mr. John Carlo C.
Castaneda.
In terms of financial planning, our projected sales for the first three years are Php
5,927,870.00 Php 6,224,263.50, and Php 6,659,961.95 respectively. Our focus stays
fixed on progress and creativity. Whether it involves broadening our menu or
establishing fresh collaborations within the community, we are dedicated to
developing and adjusting to address the evolving needs of our customers.

III. General Company Description
Mission Statement
Encrypted Cookies is committed to crafting not just delectable pastries, but also
meaningful moments through personalized messages. Our mission is to create a
fusion of taste and emotion, providing our customers with an unparalleled sensory
experience that leaves a lasting impression.
Vision Statement
We envision Encrypted Cookies as the forefront of a new era in gifting and
indulgence, where every bite is accompanied by a heartfelt message. Through our
innovative approach, we aim to redefine the way people express their emotions and
celebrate special moments, ultimately becoming synonymous with joy and connection.
Company Goals
- To establish Encrypted Cookies as the go-to destination for uniquely crafted
pastries with personalized messages.
- To consistently enhance the quality, creativity, and variety of our products to
exceed customer expectations.
- To foster partnerships and collaborations that expand our reach and enrich the
customer experience.
Company Objectives
- Increase monthly sales by introducing innovative product combinations and
marketing strategies.
- Cultivate customer loyalty through exceptional product quality, personalized
service, and memorable experiences.
- Expand our network of partners and collaborators to diversify our product
offerings and reach new markets.
Business Philosophy
At Encrypted Cookies, we believe in the power of both taste and sentiment to create
extraordinary moments. We are dedicated to delivering not just delicious pastries, but
also heartfelt connections that leave a lasting impression on our customers. Our
philosophy revolves around the principles of quality, creativity, and customer
satisfaction.
Target Market
Encrypted Cookies caters to individuals who appreciate the finer things in life –
delicious treats and meaningful gestures. Our target market includes pastry
enthusiasts, gift-givers seeking personalized experiences, and anyone looking to
elevate everyday moments with a touch of sweetness and sentiment.
Business Industry
Encrypted Cookies operates at the intersection of food service and
personalized gifting industries. We combine the expertise of pastry craftsmanship with
the emotional resonance of personalized messaging, offering a unique proposition in
the market.
Legal Structure
As a sole proprietorship, Encrypted Cookies is owned and managed by John
Carlo C. Castaneda. This structure allows for agile decision-making and streamlined
operations, ensuring that our business remains flexible and responsive to the evolving
needs of our customers.

IV. Product and/or Services
Products/Services
Products Price Features Benefits

Original Cookies that is
crunchy on the outside
and chewy on the inside.
Original
Php50.00 This chocolatey cookies
Cookies
that will surely melt in
your mouth in every bite
you take.
Our Cookies are mixed
with Matcha powder
where Matcha is made by
brewing the leaves of the
Camellia sinensis plant. It
has a unique taste
because the leaves are
Matcha
Php50.00 grown in specific
Cookies
conditions with less
light. To keep its color
and nutrients, matcha
leaves are cooked shortly
after being picked under
special growing
conditions.
The product's flavor is
made with real
strawberry fruits that
Strawberry
Php50.00 make the cookies not
Cookies
only an energy booster
but also a healthy one.
Monster Php50.00 The flavor of this product

Cookies is made with chocolate
that has no sugar and a
drop of food color to add
life to the cookies.
This Assorted mini

cookies is good for you if
Assorted you want to taste all the
Mini flavors. It can be a good
Php80.00
Cookies in tasting option because at
a Tub an affordable price you
get to taste all the
flavors we have.
This Mini monster
cookies in a tub is good
Mini
for those who love
Monster
monster cookie flavor
Cookies in Php65.00
because at an affordable
a Tub
price they already have
three pieces of monster
cookies.
Strawberry cupcake
cookies are similar to
strawberry cookies. The
Strawberry only difference is that
Cupcake Php115.00 this cookie is placed in a
Cookies cupcake cup. That is
good when you want to
give gifts to someone
who loves strawberries.
The bottled keychain has This keychain can benefit
a capsule inside that has customers dedicated to
a paper where customers achieving their goals
can write their desires since they have to write
and hang it on their their dreams or goals
Bottled things. inside the capsule. It can
Php80.00
Keychain also help them in keeping
their keys organized and
easy to find. Not only on
keys but can also hang
on to their important
things.
Acrylic Php60.00 The heart-shaped In this keychain, they
Heart keychain is made with can express themselves
acrylic that they can by customizing the heart

customize and hang shape by writing or
whatever they want. adding designs they
want. It can also help
customers in keeping
Keychain
their keys organized and
easy to find. Not only on
keys but can also hang
on to their important
things.
In this product they can Cookies can help
choose 3 different pieces Customers in boosting
of cookies in all the energy because when
different flavors so that carbohydrates are broken
they have choices. Plus, down into glucose, it
Customers can get a free provides them with a
keychain that they can quick energy boost. Also,
choose between the two because of its differences
Three solo
variant. in flavor it has a lot of
cookies w/ Php100.00
nutrients that can give
keychain
them benefits in many
ways. Besides that,
customers can hang the
chosen keychain
wherever they want in
order for them to keep
their things organized
and easy to find.
Assorted Php80.00 The best feature in this Cookies can help
mini product is that it is not Customers in boosting
cookies in just fun colorful cookies energy because when
tub w/ but also flavorful because carbohydrates are broken
keychain of the differences of its down into glucose, it
flavor and they can get a provides them with a
chance to try all the quick energy boost. Also,
variants. Plus, Customers because of its differences
can get a free keychain in flavor it has a lot of
that they can choose nutrients that can give
between the two them benefits in their
variants. health. Besides that,
Customers can hang the
chosen keychain
and easy to find.
The best feature in this The chocolate utilized in
product is that the flavor these cookies is sugar-
of this is made with free that can help
chocolate that has no Customers to boost heart
sugar and a drop of food health, improve
color to add little life to cholesterol levels, reduce
Mini
the cookies. Plus, risks for Diabetics, help
monster
Customers can get a free weight loss, and boost
cookies in Php80.00
keychain that they can brain functioning.
tub w/
choose between the two Besides that, they can
keychain
variants. hang the chosen
keychain wherever they
want in order for them to
keep their things
organized and easy to
find.
The Best feature in this Strawberry fruit has
product is that the flavor vitamins, minerals, and
is made with real other plant compounds
strawberry fruits that is that may benefit their
mixed in the cookie brain to stay sharp as
batter and placed in a they age. They may also
cupcake wrapper. Plus, help control
Customers can get a free inflammation, manage
Strawberry keychain that they can their blood sugar, and
cupcakle in choose between the two guard against health
Php105.00
box w/ variants. conditions like high
keychain cholesterol, cancer, heart
disease, stroke, and
diabetes. Besides that,
they can hang the
chosen keychain
and easy to find.
Costing and Pricing
Product 1 – Original Cookies
Unit of
Resources Unit Cost Quantity Total
Measurement
Original Cookies Piece Php15.00 520 Php7,800.00
TOTAL Php7,800.00
* Direct Materials above can produce 520 pieces of original cookies in 1 month.
Total Number of
Cost of Direct Materials Total
Finished Goods
Php7,800.00 520 Php15.00
Product 2 – Matcha Cookies
Unit of
Measurement
Matcha Cookies Piece Php15.00 520 Php7,800.00
TOTAL Php7,800.00
* Direct Materials above can produce 520 pieces of Matcha cookies in 1 month.
Total Number of
Finished Goods
Php7,800.00 520 Php15.00
Product 3 – Strawberry Cookies
Unit of
Measurement
Strawberry
Piece Php15.00 520 Php7,800.00
Cookies
TOTAL Php7,800.00
* Direct Materials above can produce 520 pieces of Strawberry cookies in 1 month.
Total Number of
Finished Goods
Php7,800.00 520 Php15.00
Product 4 – Monster Cookies
Unit of
Measurement
Monster Cookies Piece Php15.00 520 Php7,800.00
TOTAL Php7,800.00
* Direct Materials above can produce 520 pieces of Monster cookies in 1 month.
Total Number of
Finished Goods
Php7,800.00 520 Php15.00
Product 5 – Assorted Cookies in a Tub
Unit of
Resources Measuremen Unit Cost Quantity Total
t
Mini Original
Piece Php7.00 260 Php1,820.00
Cookies
Mini Matcha
Piece Php7.00 520 Php3,640.00
Cookies
Mini Strawberry
Piece Php7.00 260 Php1,820.00
Cookies
Mini Monster
Piece Php7.00 260 Php1,820.00
Cookies
TOTAL Php9,100.00
* Direct Materials above can produce 260 tubs of mini cookies in 1 month.
Total Number of
Finished Goods
Php9,100.00 260 Php35.00
Product 6 – Mini Monster Cookies in a Tub
Unit of
t
Monster Cookies Piece Php8.33 390 Php3,248.70
TOTAL Php3,248.70
* Direct Materials above can produce 130 boxes of Mini Monster Cookies in 1 month.
Total Number of
Finished Goods
Php3,248.70 130 Php24.99
Product 7 – Strawberry Cupcake Cookies in a Box
Unit of
t
Strawberry
Piece Php12.5 208 Php2,600.00
Cupcake Cookies
TOTAL Php2,600.00
* Direct Materials above can produce 52 boxes of Strawberry Cupcake cookies in 1
month.
Total Number of
Finished Goods
Php2,600.00 52 Php50.00
Product 8 – Bottle Keychain
Unit of
Measurement
Mini Wishing
Piece Php5.00(10.00) 520 Php5,200.00
Bottle
Capsule Piece Php1.45(6.45) 520 Php3,354.00
Tassel Piece Php2.32(7.32) 520 Php3,806.40
Php144.00(149.00
Sequins Pack 8 Php1,192.00
)
Glitters Pack Php99.00(104.00) 2 Php208.00
Keychain Piece Php3.00(8.00) 520 Php4,160.00
Ring
Jute String 5m Php16.00(21.00) 15 Php315.00
TOTAL Php18,235.40
* Direct Materials above can produce 520 bottle keychain for 1 month.
Total Number of
Finished Goods
Php18,235.40 520 Php35.07
Product 9 – Acrylic Hearty Keychain
Unit of
Measurement
Php2.32(7.32
Tassel Piece 520 Php3,806.40
)
Php2.32(7.32
Keychain Ring Piece 520 Php3,806.40
)
Php2.32(7.32
Acrylic Heart Piece 520 Php3,806.40
)
TOTAL Php11,419.20
* Direct Materials above can produce 520 Acrylic Heart Keychain for 1 month.
Total Number of
Finished Goods
Php11,419.20 520 Php21.96
Product 10 – Three Pieces Cookies with a Customized Keychain
Unit of
Measurement
Cookies Piece Php15.00 780 Php11,700.00
Keychain Piece Php0.00 260 Php0.00
TOTAL Php11,700.00
* Direct Materials above can produce 260 bundles of three pieces cookies with a
customized keychain in 1 month.
Cost of Direct Materials Total Number of Total

Finished Goods
Php11,700.00 260 Php45.00
Product 11 – Assorted Mini Cookies in a Tub with a Customized Keychain
Unit of
t
Mini Original
Piece Php7.00 260 Php1,820.00
Cookies
Mini Matcha
Piece Php7.00 520 Php3,640.00
Cookies
Mini Strawberry
Piece Php7.00 260 Php1,820.00
Cookies
Mini Monster
Piece Php7.00 260 Php1,820.00
Cookies
Customized
Piece Php0.00 260 Php0.00
Keychain
TOTAL Php9,100.00
* Direct Materials above can produce 260 tubs of mini cookies with a customized
keychain in 1 month.
Total Number of
Finished Goods
9,100.00 260 Php35.00
Product 12 – Mini Monster Cookies in a Tub with a Customized Keychain
Unit of
t
Mini Monster
Piece Php7.00 1,300 Php9,100.00
Cookies
TOTAL Php9,100.00
* Direct Materials above can produce 260 bundles of Mini Monster Cookies with a
Total Number of
Finished Goods
Php9,100.00 260 Php35.00
Product 13 – Strawberry Cupcake in a Box with a Customized Keychain
Unit of
t
Strawberry
Piece Php12.50 520 Php6,500.00
Cupcake
TOTAL Php6,500.00
* Direct Materials above can produce 130 bundles of Strawberry Cupcake with a
Total Number of
Finished Goods
Php6,500.00 130 Php50.00
Overhead Php18,448.84
Indirect Labor Php38,588.00
13th Month Pay Php2,762.50
SSS Contribution Php3,087.50
Pag-Ibig Contribution Php663.00
Philhealth Contribution Php1,5657.50
Advertising Material Php3,344.00
Supplies expenses Php1,381.00
Rent Expenses Php9,000.00
Depreciation Expense Php299.15
Utilities Expense Php5,600.00
Total Number of
Total Overhead Total
Finished Goods
Php66,292.65 4472 Php14.82
(Cookies)
Unit
Mark Mark Selling
Cost Over Unit Cost +
Products up up Price
of DM head Cost Mark
(%) (Php) (Php)
Up
Original
₱15.00 ₱14.82 ₱29.82 60% ₱17.89 ₱47.71 ₱50.00
Cookies
Matcha
₱15.00 ₱14.82 ₱29.82 60% ₱17.89 ₱47.71 ₱50.00
Cookies
Strawberr
₱15.00 ₱14.82 ₱29.82 60% ₱17.89 ₱47.71 ₱50.00
y Cookies
Monster
₱15.00 ₱14.82 ₱29.82 60% ₱17.89 ₱47.71 ₱50.00
Cookies
(Cookies in a Tub)
Unit
Mark Mark Selling
(%) (Php) (Php)
Up
Assorted
mini ₱35.00 ₱14.82 ₱49.82 60% ₱29.89 ₱79.71 ₱80.00
cookies
Mini
monster ₱24.99 ₱14.82 ₱39.81 60% ₱23.89 ₱63.70 ₱65.00
cookies
(Cupcake in a Box)
Unit
Mark Mark Selling
(%) (Php) (Php)
Up
Strawberr
y Cupcake ₱50.00 ₱14.82 ₱64.82 75% ₱48.62 ₱113.14 ₱115.00
cookies
(Keychain)
Unit
Mark Mark Selling
(%) (Php) (Php)
Up
Bottled
₱35.07 ₱14.82 ₱49.89 60% ₱29.93 ₱73.82 ₱75.00
Keychain
Acrylic
₱21.96 ₱14.82 ₱36.78 60% ₱19.82 ₱56.60 ₱60.00
Keychain
(Cookies and Keychain Bundle)
Unit
Mark Mark Selling
(%) (Php) (Php)
Up
Cookies
with ₱45.00 ₱14.82 ₱59.82 60% ₱35.89 ₱95.71 ₱100.00
Keychain
Assorted
mini
cookies ₱35.00 ₱14.82 ₱49.82 60% ₱29.89 ₱79.71 ₱80.00
with
keychain
Mini
Monster
Cookies ₱35.00 ₱14.82 ₱49.82 60% ₱29.89 ₱79.71 ₱80.00
with
keychain
Strawberr
y cupcake
₱50.00 ₱14.82 ₱64.82 60% ₱38.89 ₱103.71 ₱105.00
with
keychain
V. Marketing Plan
Encrypted Kookies’ 100 respondents who responded to the survey are primarily
employed, self-employed, students or others make up Encrypted Kookies’ intended
demographics and psychographics of the target market in Capas, Tarlac. With a daily
budget ranging from Php50.00 to Php500.00. the target market for this business from
10 to 50 years old and above, male or female.
Demographics of the Target Market
Table 1: Sex of the Target customer
N=100
Sex f % r
Male 50 50% 1
Female 50 50% 2
Total 100 100%

According to the table, 50% of women answered the survey, and 50% of male
answered the survey.
Table 2: Age of the Target customers
N=100
Age f % r
10-18 years old 47 47% 1
18-25 years old 36 36% 2
26-35 years old 7 7% 3
36-45 years old 6 6% 4
45-55 years old 4 4% 5
55 years old and 0 0% 6
above
Total 100 100%

The Table above shows that, 47% of the respondents are 10-18 years old,
36% are 18-25 years old, 7% of them are 36-45 years old, while 4% of them are 4%,
and we did not have arespondent who are 55 years old and above.
Table 3: Occupation of the Target customers
N=100
Occupation F % r
Students 67 67% 1
Employed 23 23% 2
Self-employed 7 7% 3
Others: 3 3% 4
Total 100 100%
According to table above, the majority of the result was the student 67%,
23% of them are employed,7% is the self-Employed, 3% the other.
Table 4: Daily Budget of the Target Customers
N=100
Daily Budget f % r
Below Php50.00 5 5% 6
Php51.00- 17 17% 3
Php100.00
Php101.00- 33 33% 1
Php200.00
Php201.00- 23 23% 2
Php300.00
Php301.00- 6 6% 5
Php400.00
Php401.00- 4 4% 7
Php500.00
Above 500.00 12 12% 4
Total 100 100%
The table above shows the daily allowance of our respondents. 33% of our
Respondent’s daily allowance are Php101.00-200.00, 23% of them have Php201.00-
Php300.00, 17% have Php51.00-Php100.00, 12% have 500 and above, while 6% of
them have Php301.00-Php400.00, 5% have below Php50.00, and lastly 4% of the
respondents have Php401.00-Php500.00.
Table 5: Location of the Target Customers
N=100
Location f % r
Aranguren 7 7% 4
Bueno 3 3% 7
Cristo Rey 9 9% 3
Cub – Cub 17 17% 1

Cut – Cut 1st 10 10% 2
Cut – Cut 2nd 5 5% 5
Dolores 10 10% 2
Estrada 9 9% 3
Lawy 1 1% 9
Manga 2 2% 8
Manlapig 3 3% 7
Maruglu 0 0% 10
O’donnell 4 4% 6
Sta Juliana 0 0% 10
Sta Lucia 1 1% 9
Sta Rita 3 3% 7
Sto Domingo 1st 4 4% 6
Sto Domingo 2nd 9 9% 3
Talaga 3 3% 7
Total 100 100%
According to the survey in the table shown above, the respondents are all
from Capas, Tarlac. 17% answered the survey from CubCub, 10% from Cutcut 1st and
Dolores, 9% from Cristo Rey and Estrada, 7% from Aranguren, 5% from Cutcut 2nd,
4% from Sto. Domingo 1st and O’Donnell, 3% from Bueno, Talaga, Sta. Rita and
Manlapig, 2% from Manga and the remaining 1% are from Sta. Lucia and Lawy.
Psychographics of the Target Market
Table 6: Target customers who have heard of Flavored Cookies
N=100
f % r
Yes 97 97% 1
No 3 3% 2
Total 100 100%
The table shows that 97% of respondents are inclined to purchase our
cookies, indicating a strong demand and potential market opportunity. Conversely,
only 3% of respondents are not interested, suggesting a small segment for further
investigation or potential outreach to understand their preferences better as early
adopters.
Table 7: Target customers preferred flavor to buy
N=100
f % r
Classic 48 48% 1
Matcha 29 29% 2
Strawberry 14 14% 3
Monster Cookies` 9 9% 4
Total 100 100%
The table illustrates a breakdown of respondents’ preferences for cookie
flavors, revealing that 48% favor classic flavors, indicating a traditional palate
preference among the majority. Interestingly, 29% opt for Matcha, suggesting a
notable interest in unique and perhaps more exotic flavor profiles. Additionally, 14%
prefer Strawberry, indicating a preference for fruity flavors, while the remaining 9%
favor Monster Cookies, representing a niche market segment interested in bold and
adventurous flavor combinations.
Table 8: Target customers preferred bundle variants to buy
N=100
f % r
Assorted mini in tub 47 47% 1
Mini matcha in tub 24 24% 2
Mini monster in tub 17 17% 3
Strawberry CC in box 12 12% 4
Total 100 100%
Table 8 presents the distribution of preferences among respondents
regarding purchasing different types of mini cookies in tubs. The data reveals a clear
preference for Assorted mini cookies, with 47% of respondents indicating interest,
highlighting a desire for variety and versatility in their snack choices. Following closely
behind is Mini Matcha cookies, selected by 24% of respondents, indicating a significant
appeal for unique and possibly healthier options. Moreover, Mini Monster cookies,
favored by 17% of respondents, suggest a demand for indulgent and bold flavors,
while the preference for Strawberry cookies, chosen by 12% of respondents, reflects a
niche interest in fruity and refreshing options.
Table 9: Target customers preferred price to buy our cookies
N=100
f % r
Php 15.00 - 38 38% 1
Php25.00
Php 26.00 - Php 22 22% 2
35.00
Php 36.00 - Php 17 17% 3
45.00
Php 46.00 - Php 15 15% 4
55.00
Php 56.00 - Php 1 1% 6
65.00
Above Php 65.00 7 7% 5
Total 100 100%
According to the table above, it shows that (38%) of the respondents wants to
buy the cookies for Php15.00 – Php25.00, (22%) for Php26.00 – Php35.00, (17%) for
Php36.00 – Php45.00, (15%) for Php46.00 – Php55.00, (7%) for above Php65.00, and
the remaining (1%) wants to buy the cookies for Php56.00 – Php65.00.
Table 10: Target customer who are interested in our customized keychain
N=100
f % r
Yes 75 75% 1
No 25 25% 2
Total 100 100%
The table 10 shows strong interest among respondents, with 75% expressing a
desire for customized keychains. This indicates a significant market demand for
personalized and unique accessories, presenting an opportunity for businesses to offer

tailored products that resonate with consumers’ preferences and styles. The 25% who
are not interested may represent a smaller segment with different preferences or
priorities.
Table 11: Target customer who have heard about customized keychain
N=100
f % r
Yes 90 90% 1
No 10 10% 2
Total 100 100%
Table 11 indicates that among the target customers surveyed, 90% have already
heard about customized keychains, suggesting a high level of awareness and potential
interest in such products within the market. This widespread awareness presents an
opportunity for businesses to capitalize on existing consumer knowledge and
preferences, potentially leading to increased sales and engagement. On the other
hand the 10% who have not heard about customized keychains represent a smaller
segment that may require targeted marketing efforts to raise awareness and capture
their interest, highlighting a potential area for market expansion and outreach.
Table 12: Target customers preferred customized keychain
N=100
f % r
Time Capsule 57 57% 1

Keychain
Acrylic Heart 43 43% 2
Keychain
Total 100 100%
Table 12 illustrates the distribution of preferences among respondents
regarding keychain types, with 57% expressing a preference for the Time Capsule
Keychain. This suggests a significant interest in nostalgic or sentimental items that
evoke memories or encapsulate moments in time. On the other hand, the Acrylic Heart
Keychain, favored by 43% of respondents, indicates a preference for aesthetically
pleasing and possibly romantic or emotional designs.
Table 13: Target customers preferred price to buy our Acrylic Heart
Keychain
N=100
f % r
Php 20.00 - Php 52 52% 1
30.00
Php 31.00 - Php 23 23% 2
40.00
Php 41.00 - Php 12 12% 3
50.00
Php 51.00 Php 7 7% 4

60.00
Php 61.00 - Php 3 3% 5
70.00
Above Php 70.00 3 3% 5
Total 100 100%
The table shows respondents’ preferences regarding the price range they are
willing to pay for the Acrylic Heart Keychain. It indicates that 52% of respondents
prefer a price range between Php20.00 and Php30.00, suggesting a strong inclination
towards affordability and budget-friendly options. Additionally, 23% of respondents
are willing to pay between Php31.00 and Php40.00, indicating a moderate willingness
to invest slightly more for perceived value or quality. Furthermore, 12% are open to
spending between Php41.00 and Php50.00, suggesting a segment willing to pay a
premium for specific features or customization options.
Table 14: Target customers preferred price to buy our Time Capsule
Keychain
N=100
f % r
Php 30.00 - Php 52 52% 1
40.00
Php 41.00 - Php 24 24% 2
50.00
Php 51.00 - Php 13 13% 3

60.00
Php 61.00 - Php 7 7% 4
70.00
Php 71.00 - Php 2 2% 5
80.00
Above Php 80.00 2 2% 5
Total 100 100%
Table 14 shows respondents’ preferred price range among target customers for
purchasing the Time Capsule Keychain. The majority, comprising 52% of respondents,
favor a price range between Php30.00 and Php40.00, indicating a strong preference
for affordability and value within this segment. Additionally, 24% of respondents are
willing to spend between Php41.00 and Php50.00, suggesting a sizable portion willing
to invest slightly more for perceived quality or features. Furthermore, 13% are open to
paying between Php51.00 and Php60.00, indicating a segment willing to pay a
premium for specific attributes or customization options.
Table 15: Target customers who are willing to try/buy our cookies
N=100
f % R
Yes 99 99% 1
No 1 1% 2
Total 100 100%

Table 15 indicates a high level of interest among target customers, with 99%
expressing willingness to try or buy the cookies. This overwhelming positive response
suggests a strong market potential and indicates a high likelihood of successful
product adoption. The mere 1% who are not willing to try or buy the cookies
represent a negligible portion of the target market, underscoring the broad appeal and
acceptance of the product among consumers.
Table 16: Target customers who are willing to try/buy our Bundle promo
N=100
f % r
Yes 90 90% 1
No 10 10% 2
Total 100 100%
Table 16 shows a strong interest among target customers, with 90%
expressing willingness to try or buy the bundle promo. This high percentage indicates
a positive reception to the promotional offer and suggests a potential boost in sales
through bundled product offerings. The 10% who are not willing to try or buy the
bundle promo represent a smaller segment of the market, underscoring the overall
appeal and effectiveness of the promotion in capturing consumer interest.
Table 17: Target customers who are willing to try/buy our Customized
Keychain
N=100
f % r
Yes 85 85% 1
No 15 15% 2
Total 100 100%
Table 17 demonstrates a considerable interest among target customers, with 85%
expressing willingness to try or buy the customized keychains. This high percentage
indicates a strong potential for sales and suggests that personalized products are
appealing to a majority of consumers. The 15% who do not want to try the
customized keychains represent a smaller segment of the market, highlighting the
need for targeted marketing efforts to address their concerns or preferences.
Table 18: Target customers most likely bundle promo to buy
N=100
f % R
Three solo cookies 33 33% 2
w/ keychain
Assorted mini in 34 34% 1
tub with Keychain
Mini monster 20 20% 3
cookies w/
keychain
Strawberry 13 13% 4
cupcake in box w/
kleychain
total 100 100%
The table above shows that there are (34%) of the respondents who are most
likely to buy the bundle of Assorted mini cookies in a with keychain, (33%) for the
bundle of Three solo cookies with keychain, (20%) for the bundle of Mini monster
cookies with keychain and lastly the (13%) chose the bundle of Strawberry Cupcake
Cookies in a box with Keychain.
Table 19: Target customers’ factors that affect( their buying decision
N=100
f % r
Taste 36 36% 1
Quality 33 33% 2
Price 21 21% 3
Marketing 4 4% 4
Location 4 4% 5
Other 2 2% 6
Total 100 100%
Table 19 provides insights into the factors that influence target customers’ buying
decisions. Taste emerges as the top consideration, with 36% of respondents
prioritizing this aspect, indicating a strong emphasis on flavor preferences and sensory
experiences. Quality follows closely behind, selected by 33% of respondents,
suggesting that customers prioritize products that meet their expectations in terms of
durability, craftsmanship, and overall satisfaction. Price is also a significant factor, with
21% of respondents considering affordability and value for money. Additionally, 4% of
respondents take into account both marketing efforts and location, highlighting the
importance of accessibility and brand perception. The 2% who consider other factors
indicate a diverse range of considerations that may include brand reputation,
packaging, or sustainability.
Table 20: Target customers’ factors that they think is important in a product
N=100
f N r
Taste 32 32% 2
Quality 37 37% 1
Price 19 19% 3
Marketing 6 6% 4
Location 6 6% 4
Other 0 0% 5
Total 100 100%
Table 20 outlines the factors that target customers deem important when
selecting a product. Quality emerges as the top priority, with 37% of respondents
valuing products that meet high standards in terms of performance, durability, and
overall satisfaction. Taste follows closely behind, selected by 32% of respondents,
indicating a significant emphasis on flavor and sensory appeal in product selection.
Price is also a notable consideration, with 19% of respondents prioritizing affordability
and value for money. Additionally, 6% of respondents consider both marketing efforts
and location, highlighting the influence of brand perception and accessibility on
purchasing decisions.
Table 21: Target customers’ consider when buying a product similar to what
we offer
N=100
f % r
Quality 31 31% 2
Price 34 34% 1
Uniqueness 23 23% 3
Location 8 8% 4
Other 4 4% 5
Total 100 100%
Table 21 provides insights into the factors considered by target customers
when purchasing products similar to what your company offers. Price emerges as the
top consideration, with 34% of respondents prioritizing affordability and value for
money when making their purchasing decisions. Quality follows closely behind,
selected by 31% of respondents, indicating a significant emphasis on products that
meet high standards and deliver satisfactory performance. Uniqueness is also a
notable factor, with 23% of respondents valuing products that stand out from
competitors in terms of design, features, or innovation. Location, chosen by 8% of
respondents, suggests that accessibility and convenience play a role in some
customers’ purchasing decisions. Additionally, 4% of respondents consider other
factors, indicating a diverse range of considerations that may include brand
reputation, customer service, or sustainability.
Table 22: Target customers’ social media most likely to use
N=100
F n r
Facebook 54 54% 1
Instagram 18 18% 2
Twitter 6 6% 3
TikTok 22 22% 4
Other 0 0% 5
Total 100 100%
Table 22 provides insights into the preferred social media platforms among target
customers for advertising. Facebook emerges as the most popular choice, with 54% of
respondents indicating a preference for this platform, highlighting its wide reach and
established user base. TikTok follows closely behind, selected by 22% of respondents,
indicating a growing trend towards video-based content consumption and
engagement. Instagram, chosen by 18% of respondents, remains a significant
contender, particularly among visually-oriented audiences. Twitter, selected by 6% of
respondents, represents a smaller yet still relevant segment, suggesting opportunities
for real-time engagement and concise messaging.
Target Market/Customers
Encrypted Kookies is under the food and accessories industry that is open to
the public. The survey conducted showed that 67% are students that are most likely
to be the potential buyers, followed by 23% who are employed, and 7% are self-
employed, and the remaining 3% for those unemployed.
Based on the statistics, 50 females and 50 males have equally answered the
survey. 47% of them are aged 10-18 years old, 36% are 18-25 years old, 7% are 26-
35 years old, 6% are 36-45 years old, and 4% for those 45-55 years old. The
respondents are all from Capas, Tarlac and they are mostly located at CubCub with
17% of the total respondents. On the other hand, 10% are from Cutcut 1st and
Dolores, 9% are from Cristo Rey and Estrada, 7% from Aranguren, 5% from Cutcut
2nd, 4% from Sto.Domingo 1st and O’Donnell, 3% from Manga. While the remaining
1% are from Sta. Lucia and Lawy.
Barriers to Entry
Encrypted Kookies offers a crunchy on the outside but soft and moist inside
cookies and a customized keychain with a time capsule inside which makes it stand
out from its competitors. However, the business may still face several challenges that
need to be addressed to ensure growth and profitability.
Due to being just starting out, one of the primary struggles that the business
faces is the high start-up and production cost. As the business opens its place in our
proposed location, the cost of rent and other expenses will undoubtedly be substantial.
However, if the business succeeds in selling a large number of products and having a
lot of customers, it will eventually generate sufficient money to overcome the problem
and recover the capital it spent.
Moreover, the business is newly formed and it doesn’t have a reputation yet.
The business will have a difficult time in getting customers to buy its product
considering the competitors that offer the same product. These competitors may have
an existing brand recognition and customer base, making it difficult for Encrypted
Kookies to break into the market. However, the business plans to overcome these
challenges by promoting it through social media and public advertising. By creating a
page in different social media platforms, spreading some brochures and flyers around
the business stall, and placing a tarpaulin and signage to make the company visible to
a large audience.
Key Competitors
Business Name Location Products offered Price
Onyx Street Capas, Tarlac Cookies ₱70.00
Coffee
Smokey Brew Capas, Tarlac Cookies ₱65.00
Lutgarda Cafe Capas, Tarlac Cookies ₱45.00
The table presented above shows the three main direct competitors of
Encrypted Kookies. The competitors were chosen because they offer similar products
which is cookies. They also have the same flavors of cookies such as the classic
cookies and matcha cookies. These products are comparable in terms of taste, price
and presentation that is why Encrypted Kookies needs to know the essentials of
pricing and marketing strategy to make it competitive to other businesses. Encrypted
Kookies will not just be different in terms of quality and taste but also we also provide
and pair cookies with keychains that can be personalized. This combo is good for
special occasions gifts or for your loved ones. As a result, this table is a good
reference for the business to improve and develop its products and strategies.
Competitive Analysis
FACTOR ENCRYPTE ONYX SMOKE LUTGARD IMPORTANC
CUSTOMER D KOOKIES STREET Y BREW A CAFE E TO
COFFEE
Products S S S S 1
Price S W S S 1
Quality S S S S 1
Service S S S S 1
Location S S S W 2
Appearanc
S S S S 2
e
Advertising S S S S 2
Company
W S W W 2
Reputation
SWOT Analysis
STRENGHT WEAKNESSES
 Offers an excellent, quality and
nutritious product.
 Reasonable and Affordable Price of
the product.
 Facing strong competition in different
 Excellent relationship between
famous and established stores.
suppliers, manufacturers and
 Weak social media presence.
distributors.
 High start-up cost.
 Excellent accommodation on staff.
 Excellent relationship between
workers and consumers.
 Well-organized organization.
OPPORTUNITIES THREATHS
 Training and workshops are made for

 Just another start-up reputation.
the company staff.
 Loss of consumer trust.
 Newly improved marketing and
 Strong competition from established
customer engagement through the
companies.
utilization of social media platforms.
Positioning/Niche
The love of Encrypted cookies establishes the company as a specialty brand for
cookies and keychain enthusiasts. It serves those with a strong affinity and fondness
for the cookies that have a crunchy, but moist and soft inside that is perfect for
breakfast, brunch, or as a cookie lover, dessert is the ideal indulgence as well as a

keychain that you can uniquely put some message on. For the love of Encrypted
cookies, the company offers a broad variety of tastes, variants, and styles to please
every palate, and guarantees a lovely and unique experience on this special occasion
that honors the simple delight of cookie consumption and keychain dedication to
quality evident in the tagline, “Unique and meaningful keychain,” which highlights the
company's commitment to using high quality, unique items. Additionally, it could offer
customizable options for its keychains, allowing customers to add personal touches or
messages.
Promotional Strategies
In promoting the business product, Encrypted Kookies will use advertisements
in their different active social media platforms such as TikTok, Facebook and etc.
where the business will interact with the customer to have a close market interaction.
The business will create its own active page, it will contain a brief description of the
business, its products, menu and contact information. Daily posting will show the
business’ satisfied customers upon their approval.
Furthermore, the business will distribute flyers and leaflets around CubCub,
where the business’ stall is located so that the customers will be aware of our product,
service and how it is distinct from that of its competitors. As a result, the business can
have a close relationship with the customer/public.
Promotional Budget
The total amount of money allocated for the promotional budget is Php 4344.00
for the entire month. This includes printing of brochures, tarpaulin, stickers and flyers.
The remaining budget will be allocated for free tasting and sample products. The
business will not have additional expenses for other forms of advertising since it will be
promoted through social media pages.
Pricing Strategy
Encrypted Kookies offers high quality cookies that are crunchy outside but soft
and moist inside and a unique design keychains made from high quality ingredients
and materials. The business priority is to provide customers with delicious cookies and
customized meaningful keychains at a reasonable price. To business’ determine the
pricing using cost-plus strategy. First, add the direct materials and overhead to get the
total unit cost. Then, a 60% and 75% markup is added. This markup was set by taking
into consideration of other discount regulations for senior citizens and PWDs’
cardholders.
Moreover, the business will purchase products and materials in bulk to obtain
them at a lower price while maintaining high quality. This enables the business to
provide its customers high quality products at a reasonable price point without
compromising its quality. Although the target market mainly consists of students, the
business' higher price points justifies the product's quality, and is confident that the
pricing strategy will appeal to its target market.
Proposed Location
Encrypted Kookies is located on CubCub, Capas, Tarlac, near Capas Public
Market. It is a good location because most of the people purchase their daily needs in
the market. Also, this location is ideal because it is accessible by transportation and it
has a parking space in front. The place is spacious enough; it has a kitchen, counter
and bathroom, and it can also hold enough customers to dine in. Moreover, it is a safe
location since there is a police station nearby and is near the barangay hall of CubCub.
Also, the customers will have easy access to Encrypted Cookies’ products, and have a
potential for growth and expansion.
Distribution Channels
Direct selling will be the business’ method of distribution channel for Encrypted
Kookies. With this method, the business may sell cookies and keychains to customers
directly and give them a high quality of products. Direct communication with customers
allows the business to forge long-term relationships and obtain insightful feedback and
positive comments. By using direct selling, the company can retain excellent service
standards since it will have full oversight over the sales process from production to
sales. For Encrypted Kookies, direct selling is the most efficient distribution method
generally since it will let the company reach its target market, cultivate a devoted
customer base, and prosper commercially.
Sales Forecast
The table below shows the predicted total sales of Encrypted Kookies for the
first three years.
YEAR 1 YEAR 2 YEAR 3
5,927,870 6,242,63.50 6,659,961.95
Sales Annually
YEAR 3 6,659,961.95
YEAR 2 6,224,263.50
YEAR 1 5,927,870.00
Monthly Sales
900,000.00
800,000.00
700,000.00
600,000.00
500,000.00
400,000.00
300,000.00
200,000.00
100,000.00
0.00
ry ry ch ril ay ne Ju
ly st be
r er be
r
be
r
ua ua ar Ap M Ju gu ob
a n
Fe
b M A u em Oc
t
ve
m
ce
m
J pt
S e No De
2025 2026 2027
This provides the future sales of Encrypted Kookies will look like by providing
information of the amount of goods and services that may be sold throughout the
forecast period, the cost of goods and services, and the predicted profit. This graph
will serve as a guide for calculating the sold and the amount of money that will be
made over time. This shows the months that Encrypted Kookies has the highest and
lowest sales throughout the shown period. For the first year, the expected annual
sales for Encrypted Kookies is Php 5,927,870.00 with the month of December being
the month with the highest sales and May being the lowest. This is because May is the
hottest and the end of the dry season (PAGASA, 2014) that is why it affects the sales
of the business. Also, the business’ main target are the students, although December
is the month of vacation for students, it has the highest sales because it is the season
where everyone prepares for Christmas and New Year. For Year 2, the total sale is
Php 6,224,263.50 where Year 1 is increased by 5%, and Php 6,659,961.95 for Year 3
where Year 2 is increased by 7%.

The municipality of Capas, Tarlac has 156,056 total population, the expected
market share for Encrypted Kookies is around 57.3% from the population of 144,107
residents of the municipality of Capas, Tarlac.
Day of Operation Opening Time Closing Time
Monday 9:00 AM 7:00 PM
Tuesday 9:00 AM 7:00 PM
Wednesday 9:00 AM 7:00 PM
Thursday 9:00 AM 7:00 PM
Friday 9:00 AM 7:00 PM
Saturday 9:00 AM 7:00 PM
Sunday 11:00 AM 7:00 PM

VI. Operational Plan
Production
Encrypted Cookies doesn't bake the cookies; instead, we purchase them in
bundles and then pack them individually for sale. Our focus remains on ensuring
quality and freshness throughout the packaging process, upholding our high standards
by carefully selecting and verifying ingredients and adhering to stringent protocols for
presentation.
Encrypted Cookies is committed to providing exceptional customer
experiences. We prioritize quality control at every step, from purchasing the finest
cookies to implementing rigorous packaging protocols. Our team ensures that each
cookie is handled with care and attention to detail, maintaining freshness and flavor
integrity until it reaches our customers' hands. By upholding these standards, we aim
to consistently deliver delight and satisfaction with every bite of our delectable treats.
Quality Control
At Encrypted Cookies, we understand the ever-changing landscape of food
trends and the evolving cravings of our customers. We strive to continuously innovate
and deliver fresh, unique offerings to tantalize their taste buds. To maintain our
commitment to quality, we have established rigorous procedures to ensure
consistency and excellence in every pastry we create. All staff members undergo
comprehensive training and orientation sessions to familiarize themselves with our
quality standards and procedures. They are equipped with the knowledge and skills
necessary to uphold our commitment to delivering high-quality pastries with rich
flavors consistently.
Before production begins, our staff meticulously organize and inspect all
ingredients delivered by our suppliers. Labels are carefully checked to avoid any
mistakes or misinterpretations, ensuring that only the highest quality ingredients are
used in our pastries. We prioritize the safety and freshness of our ingredients, storing
them in optimal conditions to preserve their quality and monitoring expiration dates
closely. Before our pastries are packaged and made available to our customers, they
undergo thorough quality assurance checks. This includes visual inspections, taste
tests, and adherence to our established standards. We are committed to exceeding
every customer's satisfaction with each purchase, and our quality control measures
are integral to achieving this goal.

Throughout the production process, our team adheres to strict guidelines to
maintain quality and consistency. Each step is carefully monitored to ensure that our
pastries meet our standards of excellence. Any deviations or issues are promptly
addressed to prevent any compromise in quality.
Location
The Encrypted Kookies is located at CubCub Capas Tarlac near Capas Public
Market. The store can accommodate 10-12 people which is good for a start-up
business. This is accessible to the customers because it is surrounded by schools,
different stores and is near a public market where people usually buy their daily needs.
However, there is no specific parking space provided for the customers of Encrypted
Kookies, but there are spaces around the area which can be used for parking.
The proposed location for Encrypted Kookies is a commercial store, in which
the daily activities of the business can be operated and provide product and services
to customers. In pre-operating, there will be Php 5114.00 allocated money for the
renovation of the store. Its expenses will also fall over the overhead, where the utility
expenses in a month are Php 5600.00. Php 3500.00 is allocated for the electricity bill,
Php 600.00 for the water bill and Php 1500.00 for the internet bill. There will also be a
contingency fund that costs Php 30,000.00, which can be used for the store's
maintenance. Moreover, the store will follow the given permit as well as the duration of
the business’ operation for the zoning regulations from the Capas municipal hall.
Legal Environment
To minimize potential loss and litigation, Encrypted Kookies, a sole proprietorship,
acquires the necessary permits and licenses to start a small business. This portion
includes the expenses for Registration and Licensing. This includes Barangay
Clearance, Business Name Registration Certificate, Mayor’s Permit and BIR
Registration. Here is the list of Registration and Licensing Fees to be settled:
Registration and Licensing Fees Amount

DTI Business Name Php 500.00
Mayor’s Permit Php 500.00
Barangay Clearance Php 500.00
Zoning Clearance Fee Php 300.00
Sanitary Permit Fee Php 800.00
Fire Safety Inspection Fee Php 500.00
Medical and Health Fee Php 800.00
Electrical Inspection Fee Php 5,650.00
Total of Licensing and Registration Fee Php 9,550.00
For both small and large businesses, one of the most important typical
business procedures is dealing with contracts. Once this contract comes to an end, it
needs to be renewed. A business owner must be sure to renew its contract in order to
guarantee all of its duties to its clients, suppliers, and other organizations are protected
by the law.
Encrypted Kookies prioritizes compliance with all legal requirements to ensure
that the business is operating in a safe and compliant manner, without posing any risk
to the surrounding community and to establish a successful and sustainable business.
Personnel
Position Salary Duties and Qualifications
Responsibilities
Owner/ Php 20,800.00  Deals with decision  Have a
Manage making comprehensive
r  Responsible for knowledge
managing, about how

controlling, or business
administering the works.
business.  Excellent
 Assesses the crew or planning
the workers to keep abilities.
them aligned with the  Ability to
goals. process and
 In charge of analyze
planning, informations.
implementing sales,  Well-
marketing strategies developed
and business communication
innovation. skills.
 Deals with  Leadership
customers issues skills.
and inquiries.
Ensures the
cleanliness of the
business and
complies with the
sanitary standards
and regulations.
Cashier Php 12,350.00  Get the order of the  At least high

customers. school
 Responsible for the graduate.
payment of the  Very good
customers (either communication
cash, gcash, etc.) skills.
 Maintaining the  Able to
quality and multitask.
cleanliness of the
product.
 Assist the customers
and keep the
cleanliness of the
surroundings.
Inventory
Encrypted Kookies’ inventory value will be Php112,203.30. Because inventory
lasts for a month, it can be either products, raw materials or supplies. Our inventory
allows us to better identify which goods are successful and lacking while reducing
down on the time required for inventory management, which helps us lower our costs
as well. Since Encrypted Kookies is a start-up business, it needs to spend time on
products for it to save time on inventory recounts if the records are in order. We will
be stocking cookies that are good for two to three weeks and we will be storing them
in the refrigerator (USDA, 2023). Since the keychain is an accessory, it can last for
months so we will be stocking it for a month. For the packaging of our products, we
will store the plastics and paper bags in a clean and safe storage to prevent bugs and
insects from entering. By following this method, we are ensuring to keep the products
safe and the customers’ safety as well.
Suppliers
Suppliers Name Address Products
Dar’s Pastries #695, Purok Soliman St., Homemade Cookies
San Agustin (Murcia),
Concepcion, Tarlac
White Cloud San Miguel, Metro Manila Acrylic Heart Keychain
with Tassel
Claymates Mainland China Mini Wishing Bottle
(Overseas)
Coisini_love.ph Mainland China Time Capsule
(Overseas)
Dar’s Pastries is our most trusted supplier for cookies. She doesn’t only provide
high quality cookies but also affordable. She sells the cookies in bulk and makes sure
that they will come to us perfect and in good condition. Her cookies are made with love
and handled with care. When there is failure and lack of order, she immediately make
an action to solve this problem.

WhiteCloud, Claymates, and Coisini_love.ph, is our trusted supplier for our
keychain because they provide the best and high-quality raw materials for our
keychains. Despite the distance, they make sure that they ship the materials, complete
on time and handle them with care. When there is a failure of supplies and broken
items, they are very responsive and responsible for it.
Credit Policy
Encrypted Cookies preferred payment methods are Cash and G-Cash since they
safeguard the company against late payments and support the maintenance of healthy
working capital positions. As a start-up business, the company does not need a credit
policy since it is just new and needs to build its reputation in the industry. Also, the
business already offers products that can be bought at an affordable price. To avoid
issues like bankruptcy, suffering losses due to clients’ late payments, and other
challenges, Encrypted Kookies does not accept credit; thus, the things they ordered
should be paid at the time of ordering.
VII. Management and Organization
Biographies
Mr. John Carlo C. Castaneda is the owner and manager of Encrypted Kookies’
start-up business located in CubCub Capas, Tarlac. He is a business owner who aimed
to launch a successful and well-known food stall in Tarlac City. Mr. John Carlo
Castaneda is a great leader who is skilled at handling, managing and dealing with
business matters. Through his experiences, ability, training and seminars, he was able
to develop good communication skills and capabilities to run a business.

Ms. Ashlene Mateo is the business cashier and server. Ms. Mateo became Mr.
Castaneda’s right hand due to her capabilities, character, and proficiency. Ms. Mateo
was used to multitasking and is good at handling tasks under time pressure. She is
also a business-minded person who intends to be a part of a successful and well-
known food stall in her area.
Organization Chart
Mr. John Carlo C.

Castaneda
Owner/Manager
Ms. Ashlene D. Mateo

Cashier
VIII. Personal Financial Statement
ASSETS
Cash on Hand Php300,000.00

Cash in Bank Php1,000,000.00
Real Property (Land) Php1,800,000.00
Personal Property (Vehicle) Php1,500,000.00
Total Php4,600,000.00
IX. Start-Up Expenses and Capitalization
Pre - Operating
Inventories Php112,203.30
Furnitures and fixtures Php6,857.00

Equipment Php8,200.00
Legal fees Php9,550.00
Cost of renovation Php5,114.00
Advertising Php1,000.00
Total Pre - Operating Php142,924.30
Operating
Contingency fund Php30,000.00
Rent Php9,000.00
Salaries Php38,588.00
Inventories Php112,203.00
Utilities Php5,600.00
Advertising Php3,344.00
Total Operating Php198,753.30

X. Financial Plan
ENCRYPTED KOOKIES
Final Projected Statement of Comprehensive Income
2025 2026 2027
SALES Php5,927,870.00 Php6,224,263.50 Php6,659,961.95
COGS Php2,397,732.74 Php2,523,079.92 Php2,699,695.52

Php3,701,183.5
GROSS PROFIT Php3,530,137.26 Php3,960,266.43
8
SALARIES Php463,056.00 Php463,056.00 Php463,056.00

13TH MONTH
Php33,150.00 Php33,150.00 Php33,150.00
PAY
SSS
Php37,050.00 Php37,050.00 Php37,050.00
CONTRIBUTION
PAG IBIG
Php7,956.00 Php7,956.00 Php7,956.00
CONTRIBUTION
PHILHEALTH
Php19,890.00 Php19,890.00 Php19,890.00
CONTRIBUTION
UTILITIES
Php67,200.00 Php67,200.00 Php67,200.00
EXPENSE
RENT EXPENSE Php108, 000.00 Php108, 000.00 Php108, 000.00
DEPRECIATION
Php3,589.80 Php3,589.80 Php3,589.80
EXPENSE
OTHER
Php20,000.00 Php20,000.00 Php20,000.00
EXPENSES
LEGAL FEES Php9,550.00 Php9,550.00 Php9,550.00
TOTAL EXPENSE Php769,441.00 Php769,441.00 Php769,441.00

Php2,931,742.5
NET INCOME Php2,760,696.26 Php3,190,825.43
8
I. References
US Department of Agriculture, https://ask.usda.gov/s/article/How-should-cookies-be-

stored?
fbclid=IwZXh0bgNhZW0CMTAAAR1qn0jJoQmgntKzNI64wk00_xo3aWWYqCciiomJnSfDj
IrSaConoqK4nCc_aem_AToKYz8bOtw_MemilyhkOM3ViQIFe_YqekofUTbQOU0fQSjSYcz
G2nDvUwNzCLzWBEOTltMXutKlIwx3wEcPElvm#:~:text=Information&text=Bakery
%20or%20homemade%20cookies%20can,be%20refrigerated%20for%20seven
%20days
https://www.pagasa.dost.gov.ph/information/climate-philippines?
fbclid=IwZXh0bgNhZW0CMTAAAR3zn3tVfwbxQjWS__Zs-
OJKgchH6ELLQLcDpyL6gBxW7cyAVsyvZ7cyZcA_aem_ATqoQ6NNPOJFj5utj0QRDrZPb
sDVmOJw6Id85pyZdvFsbQyoopjx_JgySVlUElxVXLSSkP0IJx-
7VgMU8ALjzTQo#:~:text=Using%20temperature%20and%20rainfall%20as,season
%2C%20from%20December%20to%20May
II. Appendices
Product Photos
SSS CONTRIBUTION TABLE
PHILHEALTH CONTRIBUTION TABLE

PAG IBIG CONTRIBUTION TABLE

Survey form
Part I. Demographic Profile of the Target Market
1. What is your name? (Ano ang iyong pangalan) (Optional):
2. What is your sex? (Ano ang iyong kasarian).
 Female (Babae)
 Male (Lalaki)
3. What is your age? (Ano ang iyong edad)
 10-18 years old

 18-25 years old
 26-35 years old
 36-45 years old
 45-55 years old
4. What is your occupational status? (Ano ang katayuan mo sa trabaho)
Employed (May trabaho)
 Self-Employed (Sa sarili nagtatrabaho)

 Student (Estudyante)
 Others (Specify):
5. What is your Daily Budget? (Ano ang iyong pang araw-araw na badyet?)
 Below Php 50.00

 Php 51.00 - Php 100.00
 Php 101.00 - Php 200.00
 Php 201.00 - Php 300.00
 Php 301.00 - Php 400.00
 Php. 401.00 - Php 500.00
 Above Php 500.00
6. What is your Location? (Ano ang iyong lokasyon?)
 Aranguren
 Bueno
 Cristo Rey
 Cub - Cub
 Cut - Cut 1st (Poblacion)
 Cut - Cut 2nd (Poblacion)
 Dolores
 Estrada
 Lawy
 Manga
 Manlapig
 Maruglu
 O’donnell
 Sta. Juliana
 Sta. Lucia
 Sta. Rita
 Sto. Domingo 1st (Poblacion)
 Sto. Domingo 2nd (Poblacion)
 Talaga
Part II. PSYCHOGRAPHICS OF THE TARGET MARKET
COOKIES
7. Have you heard about flavored cookies? (Nakarinig ka na ba ng tungkol

iba’t ibang
lasa ng cookies?)
 Yes (Oo)
 No (Hindi)
8. Which of these flavors would you prefer to buy? (Alin sa mga flavors na
ito ang nais
mong bilhin?)
 Classic (Only dough and chocolate chip)

 Matcha (Made with green tea ground into powdered form)
 Strawberry (Mixed with real strawberry fruit)
 Monster Cookies (Chocolate cookies with blue food color)
9. What variant do you prefer? (Anong klaseng baryante ang nais mo?)
 Assorted Mini Cookies in a tub (5 pieces of mini cookies in a box

with all the
 flavors)
 Mini Matcha Cookies in a tub (5 pieces of mini matcha-flavored
cookies in a
 box)
 Mini Monster Cookies in a tub (5 pieces of chocolate-flavored
cookies in a
 box)
 Strawberry Cupcake Cookies in a box (4 pieces of strawberry cookie
batter in
 a cupcake cup and stored in a bento box)
10. At what price would you like to buy our Cookies? (Sa anong presyo mo
nais bilhin ang aming Cookies?)
 Php 15.00 – Php 25.00

 Php 26.00 – Php 35.00
 Php 36.00 – Php 45.00
 Php 46.00 – Php 55.00
 Php 56.00 – Php 65.00
 Above Php 65.00
KEYCHAINS
11. Are you interested in keychains? (Interesado ka ba sa mga keychains?)
 Yes (Oo)
 No (Hindi)
12. Have you heard about customized keychains? (Narinig mo na ba ang

tungkol sa customized keychain?)
 Yes (Oo)
 No (Hindi)
13. Which of these two customized keychains would you prefer? (Alin sa
dalawang customize keychains ang nais mong bilhin?)
 Time Capsule Keychain

 Acrylic Heart Keychain
14. At what price would you like to buy the Acrylic Heart Keychain? (Sa
anong presyo mo nais bilhin ang Acrylic Heart Keychain?)
 Php 20.00 – Php 30.00

 Php 31.00 – Php 40.00
 Php 41.00 – Php 50.00
 Php 51.00 – Php 60.00
 Php 61.00 – Php 70.00
 Above Php 70.00
15. At what price would you like to buy the Time Capsule Keychain? (Sa
anong presyo mo nais bilhin ang Time Capsule Keychain?)
 Php 30.00 – Php 40.00

 Php 41.00 – Php 50.00
 Php 51.00 – Php 60.00
 Php 61.00 – Php 70.00
 Php 71.00 – Php 80.00
 Above Php 80.00
PRODUCT AND MARKETING
16. Are you willing to try/buy Cookies? (Nais mo bang subukan o bilhin
ang Cookies?)
 Yes (Oo)
 No (Hindi)
17. Are you willing to buy our bundle promo? (Nais mo bang bumili ng
aming bundle promo?)
 Yes (Oo)
 No (Hindi)
18. Are you willing to try/buy our customized keychain? (Nais mo bang
subukan/bilhin ang aming customized keychain?)
 Yes (Oo)
 No (Hindi)
19. What promo are you most likely to buy? (Aling promo ang nanaisin
mong bilhin?)
 Three different flavors of solo cookie with customized keychain (3

pieces of solo cookie with different flavors and with customized
keychain)
 Assorted Mini Cookies in a tub with a customized keychain (5 Mini
cookies with all the flavors stored in a tub with a customized
keychain)
 Mini Monster Cookies in a tub with a customized keychain (5 pieces
of Mini Chocolate flavored cookies with customized keychain)
 Strawberry Cupcake in a box with a customized keychain (4
Strawberry flavored cookies in a cupcake cup stored in a bento box
with a customized keychain)
20. What factor affects your buying decision? (Anong salik ang
nakakaapekto sa iyong desisyon sa pagbili?)
 Taste
 Quality
 Price
 Marketing
 Location
 Other
 (Specify): _____
21. Choose the factor that you think important in a product. (Piliin ang
salik na sa tingin mo ay mahalaga sa isang produkto.)
 Taste
 Quality
 Price
 Marketing
 Location
 Other
 (Specify): _____
22. What do you consider when buying a product similar to what we offer?
(Ano ang isinasaalang alang mo sa pagbili ng produkto na katulad ng
inaalok namin?)
 Quality
 Price
 Uniqueness
 Location
 Other
 (Specify): _____
23. What social media platforms are you usually engage in? (Saang
plataporma ng social media ka laging nakasangkot?)
 Facebook
 Instagram
 Twitter/X
 TikTok
 Others
 (Specify): ____
Marketing Tools
Location
Floor Plan
Resume
Computations
Sales Forecast
YEAR 1
JANUARY 407,420.00
FEBRUARY 664,950.00
MARCH 535,210.00
APRIL 524,420.00
MAY 260,390.00
JUNE 301,600.00
JULY 285,740.00
AUGUST 470,470.00
SEPTEMBER 570,570.00
OCTOBER 651,690.00
NOVEMBER 587,470.00
DECEMBER 680,810.00
TOTAL 5,940,740.00
ORIGINAL 50 30 1500
MATCHA COOKIES 50 20 1000
STRAWBERRY COOKIES 50 8 400
MONSTER COOKIES 50 5 250
ASSORTED MINI COOKIES IN A TUB 80 30 2400
MINI MONSTER IN A TUB 65 8 520
STRAWBERRY CUPCAKE COOKIES IN A BOX 115 5 575
TIME CAPSULE KEYCHAIN 80 40 3200
ACRYLIC HEART KEYCHAIN 60 30 1800

THREE SOLO COOKIES W/ KEYCHAIN 100 15 1500
ASSORTED MINI COOKIES IN A TUB W/ KEYCHAIN 80 15 1200
MINI MONSTER COOKIES IN A TUB W/ KEYCHAIN 80 10 800
STRAWBERRY CUPCAKE COOKIES IN A BOX W/ 105 5 525

KEYCHAIN
TOTAL 221 15,470.00
January 15,470.00 26 407,420.00
ORIGINAL 50 48 2400

KEYCHAIN
TOTAL 355 25,575.00
February 25,575.0 26 664,950.00

0
ORIGINAL 50 35 1750

KEYCHAIN
TOTAL 284 20,585.00
Marc 20,585.00 26 535,210.00

h
ORIGINAL 50 33 1650


KEYCHAIN
TOTAL 284 20,170.00
April 20,170.00 26 524,420.00
ORIGINAL 50 25 1250


KEYCHAIN
TOTAL 155 10,015.00
Ma 10,015.00 2 260,390.00
y 6
ORIGINAL 50 27 1350

KEYCHAIN
TOTAL 154 11,600.00
June 11,600.00 26 301,600.00

ORIGINAL 50 25 1250

KEYCHAIN
TOTAL 158 10,990.00
July 10,990.0 26 285,740.00

0
ORIGINAL 50 37 1850


KEYCHAIN
TOTAL 253 18,095.00
Augus 18,095.00 26 470,470.00

t
ORIGINAL 50 35 1750

KEYCHAIN
TOTAL 298 21,945.00

Septembe 21,945.00 26 570,570.00

r
ORIGINAL 50 45 2250

KEYCHAIN
TOTAL 342 25,065.00
October 25,065.00 26 651,690.00
ORIGINAL 50 40 2000


KEYCHAIN
TOTAL 312 22,595.00
Novembe 22,595.00 26 587,470.00

r
ORIGINAL 50 47 2350


KEYCHAIN
TOTAL 363 26,185.00
Decembe 26,185.00 26 680,810.00

r
COGS
ORIGINAL 15 30 450
MINI MONSTER IN A TUB 24.99 8 199.92
TIME CAPSULE KEYCHAIN 35.07 40 1402.9
ACRYLIC HEART KEYCHAIN 21.96 30 658.8

KEYCHAIN
TOTAL 221 6,306.62
January 6,306.62 26 163,972.12

ORIGINAL 15 48 720

KEYCHAIN
TOTAL 355 10,357.1
Februar 10,357.1 26 269,284.6

y
ORIGINAL 15 35 525


KEYCHAIN
TOTAL 284 8,375.75
March 8,375.75 26 217,769.5
ORIGINAL 15 33 495

KEYCHAIN
TOTAL 284 7,100.73
April 7,100.73 26 184,618.98
ORIGINAL 15 25 375

9

7

6

KEYCHAIN
TOTAL 155 4331.44
Ma 4331.44 26 112617.44
y
ORIGINAL 15 27 405

KEYCHAIN
TOTAL 154 414,2.17
June 414,2.17 26 107697.42
ORIGINAL 15 25 375
ASSORTED MINI COOKIES IN A TUB 35 17 124.95
MINI MONSTER IN A TUB 24.9 5 300

9
STRAWBERRY CUPCAKE COOKIES IN A BOX 50 6 876.75

7
ACRYLIC HEART KEYCHAIN 21.9 18 385

6

KEYCHAIN
TOTAL 158 4351.98
Jul 4351.98 26 113,151.48

y
ORIGINAL 15 47 2350

9
TIME CAPSULE KEYCHAIN 35.0 57 4560

7

6

KEYCHAIN
TOTAL 363 26,185.00
Augus 26,185.00 26 680,810.00

t
ORIGINAL 15 35 2350
TIME CAPSULE KEYCHAIN 35.07 47 4560

KEYCHAIN
TOTAL 298 9,002.61
Septembe 9,002.61 26 234,067.86

r
ORIGINAL 15 45 675


9

7

6

KEYCHAIN
TOTAL 344 10,200.08
October 10,200.08 26 265,202.08
ORIGINAL 15 40 600


KEYCHAIN
TOTAL 312 9,181.84
November 9,181.84 26 238,727.84
ORIGINAL 15 47 705

9

7

6

KEYCHAIN
TOTAL 363 10,618.12

Decembe 10,618.18 26 276,071.12

r

Encrypted Kookies Final 2

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Encrypted Kookies Final 2

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DOMINICAN COLLEGE OF TARLAC, INC.

SENIOR HIGH SCHOOL PROGRAM

BUSINESS PLAN PROJECT

Baul, Keira Jwenn D. / jwennbaul@gmail.com

Science, Technology, Engineering, and Mathematics

Mr. Marvin A. Navarro

I. Table Of Contents iii

II. Executive Summary -

III. General Company Description 1

IV. Products and/or Services -

Costing and Pricing -

Demographics of the Target Market -

Psychographics of the Target Market -

VI. Operational Plan -

VII. Management and Organization -

VIII. Personal Financial Statement -

IX. Start-Up Expenses and Capitalization -

II. Executive Summary

Encrypted Cookies is a type of business that operates at the intersection of food

service and personalized gifting industries. We combine the expertise of pastry

craftsmanship with the emotional resonance of personalized messaging, offering a

unique proposition in the market. Encrypted Cookies caters to individuals who

target market includes pastry enthusiasts, gift-givers seeking personalized

experiences, and anyone looking to elevate everyday moments with a touch of

Castanieda. This structure allows for agile decision-making and streamlined

needs of our customers.

Encrypted Cookies offers products such as original cookies, matcha cookies,

customers. Encrypted Kookies is situated in CubCub, Capas, Tarlac, adjacent to the

approval. Additionally, flyers and leaflets will be distributed in CubCub to raise

excellence. Any deviations or issues are promptly addressed to prevent any

fixed on progress and creativity. Whether it involves broadening our menu or

establishing fresh collaborations within the community, we are dedicated to

developing and adjusting to address the evolving needs of our customers.

III. General Company Description

meaningful moments through personalized messages. Our mission is to create a

experience that leaves a lasting impression.

We envision Encrypted Cookies as the forefront of a new era in gifting and

indulgence, where every bite is accompanied by a heartfelt message. Through our

- To establish Encrypted Cookies as the go-to destination for uniquely crafted

pastries with personalized messages.

- To consistently enhance the quality, creativity, and variety of our products to

exceed customer expectations.

- Increase monthly sales by introducing innovative product combinations and

- Cultivate customer loyalty through exceptional product quality, personalized

service, and memorable experiences.

- Expand our network of partners and collaborators to diversify our product

offerings and reach new markets.

philosophy revolves around the principles of quality, creativity, and customer

enthusiasts, gift-givers seeking personalized experiences, and anyone looking to

elevate everyday moments with a touch of sweetness and sentiment.

Encrypted Cookies operates at the intersection of food service and

personalized gifting industries. We combine the expertise of pastry craftsmanship with

the emotional resonance of personalized messaging, offering a unique proposition in

As a sole proprietorship, Encrypted Cookies is owned and managed by John

needs of our customers.

IV. Product and/or Services

Products Price Features Benefits

Monster Php50.00 The flavor of this product

life to the cookies.

This Assorted mini

acrylic that they can by customizing the heart

Costing and Pricing

Product 1 – Original Cookies