Feasibility Study - Final Oral Defen (Lfoqweh

UBE-NANA BITES
A PROPOSED FOOD PRODUCT BUSINESS

GAISANO COUNTRYMALL, BANILAD RD, APAS, CEBU CITY
A Feasibility Study Presented to

the Faculty of the Senior High School Department
University of Cebu – Banilad
Cebu City, Philippines
In Partial Fulfillment of the Requirements

For SH–3I and SH–ABM/OJT
Submitted by:
Ana Flor T. Gementiza

Karen Mae E. Aratia
Jamaica M. Majestrado
Lynn Atasha D. Gutang
Romeo Alexander R. Tabora
Cristopher Philip T. Gepitulan
TABLE OF CONTENTS
Part 1- The Research

A. Selection of the Product/Service 1
B. Theoretical Background of the Product/Service 2
C. Survey 5
D. Market Acceptability l1
E. Prototyping 13
F. SWOT Analysis 20
G. General Statement of Viability 25
H. Statement of Risk and Mitigants 28
Part 2 - Marketing Plans

A. Products to Sell
B Justification of Market Viability 32
C. Target Market 33
Area of Coverage 33
Target Market 34
D. Demand and Supply Analysis 36
Demand and Supply Analysis 36
Total Demand and Supply 38

Market Demand 39
Market Supply 40
Market Share 41
Price 43
Promotion 44
Present Supplier Competition 45
E. Projected Sales 47
F. Programs and Strategies 52
Practice of Competition 52
Own Marketing Program and Strategies 53
G. Marketing and Selling Expense 56
Part 3 - Technical Plans
A. Technical Product Description 58
A. Production Process 60
Step by Step Procedure 61
Duration per Step
C. Labor and Machine Requirements per Step
D. Production Schedule
E. Labor Requirement
F. Machineries and Equipment
G. Raw Materials Requirements
H. Production Cost
Cost Tracing
I. Business Location
J. Factory Layout
K. Waste Management and Disposal System
L. Quality Control System
Part 4 - Organizational Plans
A. Legal Forms of the Business
B. Organizational Structure
C. Qualification of Officers 121
D. Office and Equipment Supply 123
E. Gantt chart of Activities 124
Part 5 - Financial Plans
A. Introduction 130
B. Total Projected Cost 131

C. Projected Cost Allocation 132
D. Source of Financing 133
E. Statement of Financial Assumptions 137
F. Income Statement 139
G. Return on Investment 140
H. Payback Period 140
I. Schedules and Notes 141
Part 6 - Taxation and Socio-Economic Contributions
A. Schedule of Taxes to be paid 179
B. Tax Incentives and Disincentives 180
C. Project Benefit Analysis 181
Socio-Economic Contributions 183
References 186
Appendices 189
Curriculum Vitae 211

List of Tables
Profile Respondents
Preference on the Price and Location
Preference on Frequency
Preference on Promotion
Market Acceptability
SWOT Analysis
General Statement on Viability
Statement of Risk and Mitigants
Demand and Supply Analysis
Market Share
Price
List of Competitors
Projected Sales
Competitive Analysis
Marketing and Selling Expense

Labor and Machine Requirements
Production Schedule of Ube Nana-Bites
Labor Requirement
Machinery and Equipment
Utensils
Raw Materials Requirements
Production Cost
Qualification of Officers and Hiring Policy
Office/Store Equipment
Gantt Charts of Activities
Application Requirements
Documentary Requirements
Interest Rate
Income Statement
Return on Investment
Payback Period
Schedules
Notes
List of Figures
The Logo of the Business 31
Area of Coverage 33
Potential Market Demand 39
Market Share 41
General Procedure in Making the Ube Nana-Bites 61
Duration per Step 81
Business Location 110
Factory Layout 111
Service Crew Uniform 113
Product Packaging 113
Organizational Structure 120
Projected Allocation Cost 132

THE
RESEARCH
I. The Research `
A. SELECTION OF THE PRODUCT OR SERVICES
Ube pie is more than just a dessert; it's a taste of Filipino culture and ingenuity
wrapped in a crispy, golden shell. This unassuming snack has garnered a loyal following,
captivating hearts and stomachs with its unique flavor and playful presentation.
Compared to foreign options, locals consider their own food more affordable.
Nevertheless, consumers are willing to pay a premium for local food. In mostly
quantitative studies, consumer characteristics, attitudes, and purchase behaviors with
regard to local food were assessed (Feldmann, Hamm, 2015).
Nowadays, people focus on snacks that are healthy, esthetically pleasing, and that
can really satisfy your hunger. Different individuals and locations contributed to its
development, leading to the version we know and love today. We are passionate about
innovating it into a product called Ube-licious Banana. Instead of wrapping it in a crispy,
golden shell, we created a new and exciting flavor combinations of banana incorporated
into the batter, and ube halaya added as fillings. Our product is packed with essential
vitamins to support your health. This snack is convenient to eat since it can be consumed
by hand. It also contains a burst of flavors and sweetness. It is a traditional and a filipino-
style snack that resonates deeply with Filipino millennials, particularly for its
affordability and cultural significance. Distributing this food aligns perfectly with our
organization's mission to celebrate and reminisce about Filipino culture. Our research
aims to ignite interest in Filipino food at a low cost to the customers. We make it a
priority foster a welcoming, creative environment where fresh ideas and hard work fuel
happy customers. We actively seek customer feedback to continuously improve our
products and elevate the industry with our research expertise.
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B. THEORETICAL BACKGROUND OF THE STUDY
Filipino food takes local treasures and twists them with global inspiration, creating
regional takes on classic dishes. This unique mix reflects the country's rich history and
varied landscape.
Many dish fusions are still developing. The proposed business will create a fusion
snack, ube pie, but with an innovative twist. Ube pie proudly hails from the Philippines,
where the purple yam it features, known as ube, is a widely adored ingredient. Ube
consumption in the Philippines dates back to around 11,000 years ago, and it appears in
various delectable forms, including cakes, halaya (jam), and the now-beloved ube pie.
The ube itself has Southeast Asian origins, predating any Western influence, the concept
of "pie" as a pastry shell filled with sweet or savory ingredients likely arrived in the
Philippines through Spanish colonization that began in the 1520s. (Fajardo & Guzman,
2021). However, Filipinos creatively adopted and adapted this idea, making ube pie
uniquely their own with the distinct flavor and vibrant color of the purple yam. They
replaced traditional pie fillings like apples or cherries with the beloved ube, creating a
dessert that is now a cherished part of Filipino culinary tradition.
In connection with this, the business perceived an opportunity to reinvent the ube pie
into a more flavorful Filipino snack in the market while also redeveloping its production
method, which is how Ube-licious Banana emerged. Ube-licious Banana is a snack made
of five main ingredients: banana, ube, milk, flour, and eggs. Banana contains a rich
source of nutrients such as potassium. According to Burdeos (2024) Potassium intake
increases urinary excretion of sodium.
It also helps ease the tension in blood vessel walls, aiding in lowering blood pressure.
Banana also contains Vitamin B6 which is necessary for healthy immune and nervous
system function as well as normal brain development. According to Behum (2023) B6
can help you sleep better, may help you lose weight, and may improve your brain health.
The main ingredient for the filling is ube. Ube is a rich source of micronutrients,
including vitamins like vitamin C, essential minerals like potassium, manganese, copper,
and iron, which are crucial for heart function, blood pressure regulation, and bodily
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processes (Nahida, 2023). Beyond vitamins and minerals, ube is rich in various bioactive
compounds like anthocyanins, phenolic acids, and diosgenin. These compounds possess
potential health benefits, including anti-cancer, anti-diabetic, and anti-inflammatory
effects (Kongkiatporn, U., et al. (2020). Ube's primary carbohydrate source is starch,
providing readily available energy (Weekand, 2023). However, it also contains a
significant amount of dietary fiber, promoting gut health and satiety. (HealthLine, 2023).
Milk is rich in protein, calcium, and other essential nutrients. Calcium is essential
for bone health and development, especially crucial for children and adolescents. Vitamin
D aids calcium absorption and plays a role in bone health and immune function (National
Institutes of Health, 2023). Protein is important for building and repairing tissues, and
milk protein is considered high quality (Elmadfa & Meyer, 2015).
Eggs are often considered a complete food due to their rich and diverse array of
nutrients, making them beneficial for overall health in several ways. Eggs are one of the
best sources of high-quality protein, containing all nine essential amino acids your body
needs to build and repair tissues
(Phillips & Hahn, 2012). A large egg provides about 6 grams of protein.
Carbohydrates is the primary component of flour, mainly in the form of starch (80-
90%). Provides energy for the body. Protein varies depending on the type of flour, but
typically around 7-14%Important for building and repairing tissues. And fat generally
low in most flours (1-2%). Provides energy and essential fatty acids (USDA National
Nutrient Database, 2023).
In conclusion, this fusion snack concept has the potential to succeed by honoring
Filipino culinary heritage while incorporating innovative twists that appeal to
contemporary audiences. By striking this balance, you can create a unique and delicious
snack that celebrates the beauty of cultural fusion. Additionally, the ingredients have a
variety of nutritional benefits, making the dish a hearty one that can be eaten as a snack.
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C. Product Development
Ube, a vibrant purple yam with a slightly sweet and nutty flavor, is a popular
ingredient in Filipino cuisine. Its unique taste and color make it a versatile ingredient for
many dishes, and it's becoming increasingly popular around the world. Ube pie is a
delicious dessert that showcases the unique qualities of ube and has the potential to be a
hit with a wider audience. Filipinos are already familiar with ube and would likely be
excited to try a ube pie. Anyone who enjoys pies and sweet treats would be a potential
customer.
It aims not just to make wealth or gain profit but also provide every individual
something that will not only satisfy you but also your friends and loved ones when you
share it with them. Customers can enjoy the business's chosen with the location that the
proponents decided to choose for the business, with the help of the gathering of data
through conducting a survey, the customers can enjoy. In city, proper and developed
commercial work for the Ube pie. We added banana in the ingredients since bananas have
been a staple food in the Philippines for centuries, deeply ingrained in the cultural fabric.
This translates to them being naturally incorporated into snacks and desserts. Our goal is
that, due of its low cost, our product will not only satisfy you but also your friends and
loved ones when you share it with them.
1.Prototyping
The proponents of the proposed business came up with the idea to transform
bananas into something novel that will undoubtedly capture everyone's attention. The
proponents of the product use bananas that will incorporate in the batter to create a snack
or dessert with a hint of sweetness from the ube filling that is smeared on in an effort to
attract customers.
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The advocates seek to present a nutritious alternative to common and everyday
snacks that offers a wide variety of nutrients.
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PROTOTYPING
Prepare all the ingredients needed.
- Banana (Saba)
- Ube
- Condensed milk
- Flour
- Eggs
- Sugar
- Powdered milk
- Butter
‐ Breadcrumbs
In a pot, prepare 3 to 4 cups of water
and boil the banana for 25 to 30
minutes in a medium heat or until the
bananas are ready.
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In a pot, prepare 3 to 4 cups of water
and boil the ube for 25 to 30 minutes
in a medium-high heat or until the
ube are tender.
Once the bananas are ready, drain the
water and place the bananas in a
bowl. And peel the banana.
Once the ube are tender, drain the
water and place the ube in a bowl.
And peel the ube.
Prepare the powdered milk, sugar,
flour, and eggs.
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After peeling the banana, mash it
together with the flour, Powdered
Milk, sugar, and eggs to make a
batter.
Set aside.
Cook the ube to make an ube halaya
For the filling.
Make a dough using the banana
mixture. Add 1 ½ tablespoons of the
ube halaya in the lower section of the
dough.
Roll it with breadcrumbs.
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Do the same procedure.
In a frying pan, fill it with oil and
heat the oil for medium-high heat and
place the dough into the pan. Fry it
for 5 minutes until it’s golden brown.
Once it’s already cooked, place it on a
plate with a paper towel to remove
excess oil.
Table no 1. Prototyping
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THE PRODUCT
Figure no. 1 The Product.
The proponents conducted a survey last February 8, 2024 at Gaisano CountryMall,
Banilad RD, Apas, Cebu City. Due to a large population of potential customers, the
proponents sought advice from the research coordinator and were told to have 100
respondents with different backgrounds. The survey questionnaires were answered after
the respondents had tasted the product samples. The questionnaires were designed to
show the respondent's profile (i.e. age, gender, civil status, occupation, and average
monthly household or family income), preferences (i.e. price, variation, where to sell the
product, frequency of selling, promotional strategy), and feedback (i.e. Aroma, taste,
texture, and presentation) regarding the proposed product.
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Profile of the Respondents
N=100
Age Bracket Frequency Percentage (%)
15-20 48 48%
21-25 28 28%
26 Above 24 24%
Gender
Male 28 28%
Female 72 72%
Civil Status
Single 88 88%
Married 12 12%
Occupation
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Employed 40 40%
Unemployed 8 8%
Self-employed 12 12%
Student 40 40%
Monthly Household
Below ₱10,000 36 36%
₱10,000-15,000 36 36%
Above ₱15,000 28 28%
Table no 2. Profile of the Respondents
Table 1 shows the profiles of the respondents to the survey conducted by the
proponents. The majority of the respondents are between 15 and 20 years old. The
respondents whose ages ranged from 26 years old and above had the fewest numbers.
Moreover, 72% were female and 28% were male.
Most of the respondents were single, garnering 88%, while 12% of the
respondents were married. For the occupation, 40% were students, 8% were unemployed,
12% were self-employed, and the remaining 40% were employed in various jobs such as
cashier, Philippine army, and teacher.
The majority of the respondents' average monthly household income ranges from below
P10,000 and ₱10,000-15,000; 28% have a monthly income of ₱15,000 and above.
Preference of Price and Location
n=100
Location Frequency Percentage (%)
Stall 20 20%
Mall 36 36%
Food Park 44 44%
Price
₱20 to ₱25 48 48%
₱25 to ₱30 20 20%
₱40 to ₱50 33 33%
Table no 3. Preference of Price and Location
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The respondents' preference for the price range for the Ube-licious Banana is P20
to P25. The percentage for the highest preferred price range is 47%, followed by 33% for
the P40 to P50 price range, while 20% were in favor of the P25 to P30 price range. The
preferred location type of the respondents is in the food park with a percentage of 44%,
followed by a mall with 36%, a stall with 20%.
Preference on Frequency and Promotion
n=100
Frequency ( in a month) Frequency Percentage (%)
Everyday 32 32%
Every other day 24 24%
2-3 times 44 44%
Promotion
Personal Selling 40 40%
Social Media 20 20%
Direct Selling 10 10%
Table no. 4 Preference on Frequency and Promotion
Table 3 shows the gathered data on the respondents’ references for product’s
Frequency of sale and promotional strategy. As for the frequency of business operations
in a week, the majority of the respondents demand that the business operate two to three
times a week, with a percentage of 44%. In terms of promotion, the majority of the
respondents chose to utilize personal selling to promote the product, accumulating 40%.
Market Acceptability
Mean Ranges Rating Scale Interpretation
3.26-4.00 Highly Acceptable (HA) This means that Ube-licious
Banana products are highly
acceptable and satisfies all sensory
attributes of the participants.
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2.51-3.25 Moderately Acceptable This means that Ube-licious
(MA)
Banana products are
moderately acceptable and
satisfies all sensory attributes of the
participants.
1.76-2.50 Less Acceptable (LA) This means that Ube-licious
Banana products are less
acceptable and satisfies less
sensory attributes of the
participants.
1.00-1.75 Not Acceptable (NA) This means that Ube-licious
Banana products are not acceptable
and does not
Satisfy all sensory attributes of the
participants.
Table no. 5 Market Acceptability
The highest weighted mean score for Ube-licious Banana was obtained in terms
of its appearance, with a score of 3.58, followed by taste with a score of 3.55, aroma with
a score of 3.47, and texture with a score of 3.33. As a result, the product has an overall
weighted mean score of 3.53, indicating that it is highly acceptable to the respondents.
Based on the survey conducted and collected by the proponents, the proposed
target market has a majority of respondents ages 15 to 20. Most of the respondents were
female. In regard to the civil status of most respondents, most were single, and students
had an average monthly income of 10,000 below.
Flavors Weighted Mean Interpretation
Taste 3.55 HA
Aroma 3.47 HA
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Texture 3.33 HA
Appearance 3.58 HA
General Acceptability 3. 53 HA
Table no. 5.1 Market Acceptability
Table 4 presents the results of an Acceptability test conducted on a product, where
respondents rated the taste, aroma, texture, appearance of the product on the scale of 1 to
4. The rating scale used was as follows: 1 for unacceptable, 2 for less acceptable, 3 for
moderately acceptable, and 4 for highly acceptable.
D. General Statement of Viability
The Table shown below represents the viability of the proposed business when it
comes to management, marketing, technical aspects, and financing.
MANAGEMENT • Active business owners.
• The management motivates the employees to
work
harder to reach their full potential.
• The best way for management to understand its
personnel is through communication and
cooperation.
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MARKETING • The business owner's other strategy for selling
their products is to post on social media or
personal selling to promote their business.
• The product was carefully selected by the
group after brainstorming potential products to
ensure its delicious taste and reasonable price.
TECHNICAL • The ingredients weren't hard to find and can be
easily prepared, ensuring freshness,
deliciousness, and an affordable price that will
make the customer satisfied.
FINANCIAL • The product's price is affordable. Products were
easily made.
Table 6. General Statement of Viability
E. Statement of Risk and Mitigants
The Table below represents the risk in management, marketing, technical, and
financial aspects of the business, as well as the ways to mitigate these risk.
ASPECTS RISKS MITIGANTS
Management • Lacking skills • Training employees to acquire skills and
competency competencies may be costly but it can be
beneficial to the business in the long run.
• Lack communication • Lack of communication among
among employees employees can lead to production
breakdown but holding toolbox meetings
and holding team building sessions can
build rapport among employees that can
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result in teamwork and cooperation.
Marketing • Higher cost of • Optimizing the use of social media
advertising (Facebook, Twitter, and Instagram) for a
wider target market reach.
Technical • Improper use of • Proper training should be conducted
Machines by operators among machine operators.
• Natural calamities or
occurrences. • Developing and strengthening the
business institutions to withstand any
disasters.
Financial • Lack of funds • There are banks and financing that offer
for startup or loan for start-up capital or business
expansion. expansion.
• Overspending • Reassessment of the productions and
realignment of budgets can cut on cost and
increase business profit.
• The rising cost of the • In a sudden increase of the cost of the
ingredients as a result ingredients, the size or the price of the
of soaring inflation. product should be adjusted.
Table no. 7 Statement of Risk and
Mitigants
SWOT Analysis
STRENGTHS WEAKNESSES
• Nutritious • Shelf life
• Affordable • Vulnerable to damage
• High Rating • Poor online presence
OPPORTUNITIES THREATS
• Growing demand • • Inflation
Marketing strategies
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• Competition
STRENGTHS
Nutritious
• Bananas and ube are good sources of fiber, potassium, and vitamins.
Bananas are also a good source of vitamin B6 and manganese, while ube is
a good source of vitamin C and vitamin A.
Affordable
• Banana and ube are relatively inexpensive and widely available.
High Rating
• Ube-licious Banana was well received by costumers, especially among
young females, the product scored highly on the rating scale, would do
more improvements to the product to reach the score of 4.0. Ube-licious
Banana is cheap, while providing the daily nutrients that costumers needed
for a snack, making it affordable and healthy at one product.
WEAKNESSES
Shelf Life
• Banana have a relatively short life and can easily become overripe or spoil if
not stored properly.
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Vulnerable to Damage
• Bananas can be easily bruised or damaged during transportation, which can
impact their appearance and quality.
Poor online Appearance
• Ube-licious Banana has a poor online presence as of right now, and due to
many existing unique products advertising on social media, it would be a
challenge to penetrate and stand out.
OPPORTUNITIES
Growing Demand
• The demand for both bananas and ube is expected to continue rising in the
coming years, driven by their versatility, health benefits, and growing
popularity in diverse culinary applications.
Marketing Strategies
• Ube-licious Banana can be advertised both on social media and personal
selling, due to this the product can slowly penetrate to a wider market, by
doing it on online and in-person on virtually no cost. Ube-licous Banana
can offer online deliveries using social media as the medium. People love
to eat healthy foods, and Ube-licious is healthy, delicious, and cheap,
making it attractive to potential consumers.
THREATS
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Inflation
• Ube-licous Banana is made of natural ingredients, due to this the product is
greatly affected by food inflation which is rising currently on Cebu,
affecting the price and the product itself.
Competition
• Banana and Ube face competition form other fruits, crops, and snack options,
such as apples, sweet potato, and some other Filipino snacks.
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MARKETING
FEASIBILITY
Product to Sell
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Ube-licious Banana is a healthy and delicious snack alternative to sugary and
processed snacks. It is made with real ube halaya, bananas, and other nutritious
ingredients. Ube-licious Banana is perfect for a quick and satisfying snack on the go. It
contains nutrients including potassium, vitamin B-6, vitamin C, iron, magnesium,
calcium, and fiber. The product aims to transform the traditional ube pie into something
innovative and modern for the general public. With this product, consumers can indulge
in a light and refreshing. Ube-licous Banana is perfect for people who are looking for a
healthy and delicious snack that they can enjoy on the go.
A. The Logo
Figure no. 2 The Business Logo
The logo of the business emphasizes the product’s name and business name, “Ube-
nana Bites” and “Ube-licious Banana”. Ube-nana Bites is derived from the words “Ube”
and “Banana" which refer to the product’s primary ingredients. The banana and ube are
both nutritious foods that are often associated with healthy eating. The logo features a
banana and halved ube, stacked on top of each other symbolize that our business sells
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products that combine these two healthy ingredients. The banana and ube also symbolize
that our business sells products that are meant to be shared.
Additionally, the banana and ube in Filipino cuisine symbolize resourcefulness,
togetherness, tradition, practicality, flavor, cultural significance, and even environmental
consciousness, making them a truly multifaceted element that goes beyond mere
presentation. The product’s logo aims to showcase the main ingredients, which is banana
and ube. It also aims to create a delightful experience that captures a modern snack in a
convenient, easy to eat at an affordable price.
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B. Justification of the Market Viability
Ube-nana is a new food business situated in a convenient location, specifically in
Banilad RD, Apas, Cebu City. The business specializes in providing classic and modern
snack offerings to satisfy the increasing demand in the food industry. The main
ingredients of the snack include banana, ube, flour, milk, and eggs. The snack is designed
to be easily consumed on the go. Ube-nana Bites is committed to providing ethical
service to cultivate customer loyalty. Moreover, the proponents chose this location
because it is accessible to the consumers, so they feel safe and secure in their
surroundings.
Following the survey and acceptability test, the public eagerly anticipates
experimenting with inventive products, praising both the flavor and affordability of the
snacks. The target market, comprising students and adults, is ready to buy and enjoy the
snacks as a substantial snack. The preference for the business to operate daily presents a
chance for enhanced profits and market recognition. Additionally, the target market
favors personal or direct selling as the primary method of promoting the product.
Another aspect of the survey is the preferred selling location for the product. The
survey results showed that the consumers preferred a location that was accessible to
them, like near school. Hence, the proponents chose a food store situated outside the
Gaisano CountryMall, Banilad Rd, Apas, Cebu City as the location for the business.
Based on the proposed business's viability the proponents are confident in the business
potential for success. The business will utilize effective marketing strategies to maximize
its goals and objectives.
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C.Target Market
I. Area of Coverage
The proposed business coverage area was located in Gaisano Country Mall at
Banilad Rd, Apas, Cebu City. According to 2020 census, its population is 6,336.The
proposed business location is close to school such as University of Banilad College,
University of Cebu Banilad SHS, Central Philippines Nazarene College, Samantabhadra
Educational Institute. Having said that, Gaisano Country Mall is an excellent location for
business opportunities.
Figure no 3. Coverage of Area
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II. Product
The proponent believed that the majority of consumers are drawn to sweet and
affordable dessert that they can easily eat wherever they go. The business develops a
product with a taste that you'll never forget. The business intends to provide customers
who crave a sweet but healthy snacks. In order to develop unique product fillings and
creative product variations, it also aims to gather preference data. Furthermore, the
proponents used the feedback from food-tasting survey to implement some of the
recommendations they made, such as lessen the size and add more fillings; as a result the
brands products have improved significantly. Because of this, the supporters gladly
embrace and agreed with their opinions, which were simply meant to enhance the
product.
III. Pricing
The pricing strategy is determined by adding the purchase price to operating
expenses and comparing the final price to what competitors in the industry were
charging. A single slice of Ube-licious banana from Ube - Nana Bites costs P20.00. The
idea's supporters asserted that it could compete with competitors' existing pricing
methods because it would be provided at a reasonable price.
lV. Promotion
Ube-nana Bites intends to extend its customer base and create new avenues for
growth through a series of promotional activities. The organization devised an efficacious
approach to oversee its current customer base. Online advertising is a part of the
business's marketing plan. Social media is a powerful tool for engaging with clients and
building lasting connections.
Furthermore, the intended audience is knowledgeable about technology and
familiar with social media and other devices, which facilitates advocates' outreach to a
wider range of customers. Social media advertising involves creating company pages and
joining business groups in order to improve commercial relationships. Additionally, the
product that will draw buyers because of its creativity will be surveyed by the firm, and
they will also provide feedback on the products.
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D. Marketing Programs and Strategies
In the market, it is critical to analyze the competitive landscape and conduct
marketing efforts and programs that indicate a company's market aptitude and dedication
to survival.
a. Practice of Competitors
The proponent's competitors include both direct and indirect types of
competitors, and there are many vendors around Gaisano CountryMall, Banilad Mandaue
City. The researchers have chosen to study Gaisano Bakeshop, a baker that sells various
snacks, as well as the Santino's Supreme Slice Pizza, and Takoyaki, which offers tasty
pizza. These vendors distribute their products to customers at a price of ₱35.00.
Specifically, the competitors facing the proposed business are large food stalls and
roaming vendors within its coverage area. These competitors are familiar to locals and
have tailored their products to meet the demands and preferences of valued customers.
Their popularity is attributed to reasonable pricing aligned with product quality.
Ube-licous Banana has to carefully consider important elements including location,
pricing, and promotion during production given the competitive marketplace. In spite of
these obstacles, the company enjoys several benefits, most notably in terms of pricing,
since its goods are relatively less expensive than those of nearby rivals. Additionally, the
packaging’s convenience gives it a competitive advantage over other items on the market,
highlighting the business’s special qualities.
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Ube-licious Banana
Competitor Location Price Type of competitor
Ube Cheese Gaisano Php 15.00 Direct Competitor
Pandesal/ Gaisano Countrymall
Bakeshop Supermarket
Santino’s Pizza Gaisano Php 35.00 Indirect Competitor
Countrymall
Takoyaki Gaisano Php 35.00 Indirect Competitor
Countrymall
Table no. 9 Practice of Competitors
b. Own Marketing Program/ Strategies
The proponents chose to venture to Gaisano Country Mall, Mandaue City. The
business approach that will be implemented is to deliver fresh, made-to-order Ube-licious
banana.. If clients or customers make several purchases, they might get connecting
discounts.
The researchers' business approach comprises establishing a dominant market
position in their intended location. To suit societal demands, the company attempts to
offer reasonable pricing for its products. To achieve this, marketing tactics focus on
maintaining client relationships with the express purpose of promoting positive
development. The business's promotional techniques include the use of signboards, word
27
of mouth, and social networking sites such as Facebook, Twitter, and Instagram, where
clients will be properly informed about the business's existence. The researchers will also
promote the firm through customer-friendly promos and incentives. In addition to
improving profit, the campaigns aim to increase client awareness and brand loyalty.
Figure no 4. Ube-nana Bites’ Facebook Page
28
E. Market Demand
Figure no. 5 Market Demand
The percentage of potential Ube-licious Banana’s target market is shown in the
graph above. These approximations were developed from the findings of the survey
conducted and created by the proposed business’s proponents. With 40% percent, the
category of students and Employed individuals obtained the greatest market demand
percentage of the business. They are projected to be the top consumers since they are the
most favored in our location.
On the other hand, the estimated percentage of market demand for self-Employed
individuals is 12%, this estimates the consideration that this number of people are those
who operate their own business, whether it's an entrepreneurial venture or a typical small
business. After then, with 8% of all survey respondents being unemployed, they
constituted the lowest share of market demand for the proposed business. These
individuals are either passing by or residents of the area.
29
F. Demand and Supply Analysis
The demand and supply analysis will entail numerical data on the business's
production, including the product's demand and supply. The company will produce Ube-
licious Banana in expected quantities daily, weekly, monthly, and annually, and the
corresponding consumption levels will be presented in a tabular format as follows.
I. Demand and Supply Analysis
Projected Daily Production and Consumption
Total Demand Total Supply
Per Day 270 270
Total 270 pieces 270 pieces
Projected Weekly Production and Consumption
Per Week 1,350 1,350
Total 1,350 pieces 1,350 pieces
Projected Monthly Production and Consumption
Per Month 5,400 5,400
Total 5,400 pieces 5,400 pieces
Table no 10. Projected Demand and Supply Analysis Ube-licious Banana
Table 10 display of the daily, weekly, and monthly demand of Ube-nana Bites, with
a total production and consumption of 270 pieces per day. The estimated demand and
supply for the business were determined by using the daily production and multiplying it
30
by 5 days to obtain the weekly production and by 22 days for monthly production and
consumption, as the business will operate 22 days per month. It is assumed that the
business will operate every Monday to Friday from 8:00 am to 5:00 pm, which was
suggested by the students and adults which were the target customers of this product. The
respondents also preferred Monday to Friday operation to meet the demand for the
product and increase it's availability as a snack of the week.
Projected Annual Production and Consumption
Total Demand
MONTH Ube-licious Banana
JANUARY 5,400
FEBRUARY 5,400
MARCH 5,400
APRIL 5,400
MAY 4,200
JUNE 3,600
JULY 3,600
AUGUST 4,200
SEPTEMBER 4,200
OCTOBER 4,200
NOVEMBER 4,200
DECEMBER 6,000
TOTAL 55,800
31
Table no. 11 Projected Annual Production and Consumption (Total Demand)
The presented table from above depicts the consumption patterns of Ube-licious
Banana over the course of the year. It is anticipated that the demand would of the product
would decrease by 30% during the months of June and July, this is due to the fact that
almost half of the product's costumers were students, and most students during the
months of June and July were on vacation. Given the target market of the business is
located near the school, most students would purchase the product.
Projected Annual Production and Consumption
Total Demand
JANUARY 5,400
FEBRUARY 5,400
MARCH 5,400
APRIL 5,400
MAY 4,200
JUNE 3,600
JULY 3,600
AUGUST 4,200
SEPTEMBER 4,200
OCTOBER 4,200
NOVEMBER 4,200
DECEMBER 6,000
TOTAL 55,800
32
Table no. 12 Projected Annual Production and Consumption (Total Supply)
Table 12 indicates that the supply of the product should match the consumption
based on the projected demand. This is important to ensure that market demand is met
and to maintain to balance between demand and supply. The business recognizes that
there may be instances where the demand for the product exceeds the projected amount,
so they are taking this possibility into consideration and aiming to ensure that they have
enough supply to meet the unexpected demand.
I. MARKET SUPPLY
On the planned market, the expected monthly supply of "Ube-licious Banana" is
dependent upon the expected demand on a monthly basis for the offered products. For
each month of the anticipated business year, 5,400 servings of the product would be
granted.
Expanding on this, the decision to allocate 5,400 supplies takes into consideration
the expected demand and ensures a balanced provision of Ube-licious Banana meet
customer preferences. This approach aligns with the business's strategy to efficiently
manage production and cater to the projected market needs, fostering a consistent and
reliable supply of the product.
33
II. MARKET SHARE
Figure no. 6 Market Share
III. COMPETITIVE ANALYSIS
Competition is an ongoing issue in every sector of the business. It is the same in the
food industry, one of the factors that might or ruin an establishment in this world is
competition. To learn, comprehend, and assess how your potential competitors operate
and how you expand your own business successfully, it is crucial to see them from many
perspectives as you can.
It is more difficult to get into food business sector, especially when the firm is
young, This fact won't stop Ube-nana Bites from keeping up with their rivals, either. The
proponents made decision to focus on the close-by rivals in the victinity of the preferred
site. Ube-licious Banana is a banana ube pie, thus it's a unique product on the area, since
the suggested product is a snack, there are a few companies that should be watch out for.
34
The potential rivals to Ube-nana bites in Gaisano Country Mall, Banilad, Mandaue, Cebu
are Gaisano Bakeshop, Santino's Supreme Slice Pizza, and Takoyaki.
Gaisano Bakeshop is a Bakery, with prices ranging from 13 to 15 pesos while
Santino's Supreme Slice Pizza is an pizza establishment, with a constant price of 35
pesos. And Takoyaki ranges 35 pesos for three pieces. Ube-licious Banana, the proposed
product, has a 20 peso price tag.
It is advised that the supporters pay attention to the suggestions and guidance offered
by other business owners on how to run a facility for the expansion of the enterprise. The
players can be encouraged and motivated to develop and grow by the good relationship
that competition can provide. It won't be easy for the proposed business to enter its target
market, but the advocates are confident that Ube-licious Banana will be able to carve an
audience for itself thanks to brand awareness, effective marketing tactics, using social
media as promotion, personal selling, and innovative ideas.
35
G. Projected Sales
Projected Sales refer to the estimated amount of revenue that a company anticipates
earning in the future. This information is crucial for business as it helps them analyze
their expected profits and access whether they will increase or decrease. Below are the
tables that illustrate the predicted sales figures for 2025-2027 which can be utilized to
evaluate the company's performance and forecast any potential changes in sales.
JANUARY 5346
FEBRUARY 5346
MARCH 5346
APRIL 5346
MAY 4158
JUNE 3564
JULY 3564
AUGUST 4158
SEPTEMBER 4158
OCTOBER 4158
NOVEMBER 4158
DECEMBER 5940
TOTAL 55,242
36
Table 13. Projected Sales (In Volume)
The table above displays the projected product sales for the years 2025-2027, along
with the corresponding sales figures adjusted for the projected spoilage. The business
owner estimated that there will be a 1% spoilage rate each month.
Year Estimated Product Sales Projected Spoilage Adjusted Sales
2025 55,800 558 55,242
2026 55,800 558 55,242
2027 55,800 558 55,242
Table no. 14 Projected Spoilage
Note: The projected spoilage has been calculated by multiplying the estimated
product sales by 1% spoilage rate. The adjusted sales figures have been derived by
subtracting the projected spoilage from the estimated product sales.
37
Projected Annual Sales
JANUARY 106,920
FEBRUARY 106,920
MARCH 106,920
APRIL 106,920
MAY 83,160
JUNE 71,280
JULY 71,280
AUGUST 83,160
SEPTEMBER 83,160
OCTOBER 83,160
NOVEMBER 83,160
DECEMBER 118,800
TOTAL 1,104,840
Table 14. Projected Sales (In Peso)
The table above displays the projected sales that the business is expected to make.
The Sale is based on the estimated revenue from the anticipated product sales.
38
TECHNICAL
PLANS
39
A. Technical Production Description
Ube-licous Banana is a Filipino inspired snack that can be fried or cooked. This
Filipino snack can be consumed as a merienda or paired with any drinks to fulfill the
consumer’s cravings. Ube and banana are the main ingredients. The main shape of Ube-
licous Banana is completed by thoroughly and manually boiling the main ingredients,
which is the ube and banana, then mashing the banana with flour, eggs, milk, and sugar
for the dough, and rolled it with the ube halaya for the fillings and sprinkle it with
breadcrumbs for the breading. It it is dipped-fried product, its crunchiness and golden
brown appearance are the additional features that attract prospective customers to
purchase the proposed product. To achieve its overall delivery and presentation, it is
packaged in a portable pastry bag
Ube-nana Bites does have any direct and indirect competitors within the vicinity of
Banilad. In Gaisano Countrymall Mandaue, Gaisano Bakeshop’s Ube Pandesal, is the
direct food establishment competitor of the proposed product. In addition, the nearby
various stall such as Santino’s pizza, and Belgian waffle offer affordable prices which
indirect competitors of the proposed product’s prices.
The proponents classify the proposed product, which is Ube-licous Banana, in just
one and original flavor. Moreover, it is suitable for the people with various ages and
distinct socio-economic backgrounds.
From preparation through serving, specific, and thorough methods must be
followed to produce the ideal aroma, taste, texture, presentation and overall quality of the
product. To ensure consistent, efficient, and proficient product quality, and to prevent
making mistakes in the process, it is essential to always follow the procedures and right
measurements in creating the proposed product. Observing orderlines and efficiency in
carrying out the step-by-step procedures prevent the waste of limited ingredients and
waste of service, as well as effort. Customers would be satisfied with the proposed
40
business since the proposed product is created with quality at a customer-friendly price
using the appropriate tools and equipment.
A. Production/Operation Process
1. General Ingredients
• Dough
Flour
Banana
Milk
Egg
Sugar
Water
• Filling
Ube Halaya
Ube
Butter
Condensed milk
Sugar
• Breading
Breadcrumbs
41
2. Step-by-step Procedures
General Procedures in Making the Classic Ube-licous Banana
Procedures
2. Prepare all the ingredients
needed.
- Banana (Saba)
- Ube
- Condensed milk
- Flour
- Eggs
- Sugar
- Powdered milk
- Butter
- Breadcrumbs
3. Wash the Banana
42
4. In a pot, prepare 3 to 4 cups
of water and boil the banana
for 25 to 30 minutes in a
medium heat or until the
bananas are ready.
5. Wash the ube
6. In a pot, prepare 3 to 4 cups
of water and boil the ube for
25 to 30 minutes in a
medium-high heat or until
the ube are tender.
7. Once the bananas are ready,
drain the water and place the
bananas in a bowl.
43
8. Peel the boiled bananas
9. Mash the banana using a
fork.
10. Add flour, eggs, Powdered
milk, sugar and mix it until
it’s well combined and set
aside.
11. Once the ube are tender,
drain the water and place the
ube in a bowl.
44
12. Peel the boiled ube.
13. Mash the ube using a fork,
ube masher or a grater.
14. Prepare a pan and put a half-
butter. Set it in a low-heat.
45
15. Once the butter is ready,
place the mashed ube into
the pan and mix it with
Condensed milk and sugar.
16. Mix it for 10 minutes until it
is well combined.
17. Once the ube halaya is
ready, place it in a bowl.
18. Make a dough using the
banana mixture.
46
19. Add 1 ½ tablespoons of the
ube halaya in the lower
section of the dough.
20. Roll the dough.
21. Roll it with breadcrumbs
47
22. Do the same procedure.
23. In a frying pan, fill it with
oil and heat the oil for
medium-high heat and place
the dough into the pan.
24. Fry it for 5 minutes until it’s
golden brown.
48
25. Once it’s already cooked,
place it on a plate with a
paper towel to remove
excess oil.
26. Serve the Ube-licous
Banana.
Table no. 15 Step-by-step Procedures
3. Duration Per Step
Preparation Phase – 5 mins
Washing the Banana – 3 mins
Boiling the Banana – 25 to 30 mins
Peeling the Banana – 10 to 15 mins
Table no. 15 Boiling the Banana
49
Washing the Ube - 5 mins
Boiling the Ube – 25 to 30 mins
Peeling the Ube – 15 to 20 mins
Table no. 16 Boiling the Ube
Preparing the pan and butter – 3 to 5 mins
Mixing the mashed ube with Condensed milk – 5 mins
Cooking the ube halaya – 5 to 10 mins
Table no. 17 Cooking the Ube Halaya
Mashing of Banana – 5 mins
Mixing flour, eggs, Powdered milk, and sugar with the mashed banana – 5 to 10 mins
Making the dough and putting the ube halaya – 2 to 3 mins
Rolling the dough in the breadcrumbs – 2 mins
Table no. 18 Making the Ube-licous Banana
Frying the Ube-licous Banana – 20 to 25 mins
Draining of oil – 5 mins
Putting it into the packing – 2 to 3 mins
Table no. 19 Cooking and Serving the Ube-licous Banana
B. Labor and Machine Requirements
In this section, the table below shows the labor and machine requirements in
making Ube-licous Banana.
50
Labor and Machinery Requirements
Stages Labor Equipment/Machinery
Preparation Service crew Plates, Knife, chopping Boar
Boiling of Main Service crew Stove, Butane/Gas Tank,
Ingredient Stockpot, colander
Mashing and Mixing of Service crew Masher, Plate, Cup, measuring
Ingredients cups,
Making and rolling the Service crew Plate, cup, measuring spoon
Dough
Frying Service crew Frying pan, stove, Butane/Gas
Removing and Serving Service crew Plate, colander, tongs
Table no. 20 Labor and Machinery Requirements
C. Production Schedule
Production Schedule Assumption:
51
 There will be 22 working days per month, with two 5-day weeks, and two 6-
day weeks.
 The company will be open from 8:00 a.m to 5:00 p.m everyday. The company
will also provide a one-hour break from 12:00 P.M to 1:00 P.M.
 For 2026, the cost of goods sold will increase by 10%. For 2027, the cost of
goods sold will increase by 15%.
 Production will be reduced by 10% in the months of June and July, due to the
absence of students by vacation, as the school year is expected to end between
June and July.
Shown below is the summary of weekly and monthly production schedule of Ube-
licious Banana. It also forecasts an estimated percentage of product spoilage in a month,
52
as well as the corresponding goods available for sale.
Production Schedule of Ube-licious Banana (Summary)
Week Goods to Spoilage Goods

be Available
Month 1st 2nd 3rd 4th (1%)
Produced for Sale
Week Week Week Week
January 1350 1350 1350 1350 5400 54 5346
February 1350 1350 1350 1350 5400 54 5346
March 1350 1350 1350 1350 5400 54 5346
April 1350 1350 1350 1350 5400 54 5346
May 1,050 1,050 1,050 1,050 4200 42 4158
June 900 900 900 900 3600 36 3564
July 900 900 900 900 3600 36 3564
August 1050 1050 1050 1050 4200 42 4158
September 1050 1050 1050 1050 4200 42 4158
October 1050 1050 1050 1050 4200 42 4158
November 1050 1050 1050 1050 4200 42 4158
December 1,500 1,500 1,500 1,500 6000 60 5940
TOTAL 13,950 13,950 13,950 13,950 55,800 558 55,242
Table no. 21 Production Schedule of Ube-licious Banana (Summary)
The daily production of Ube-licious Banana is estimated to be 245 units in the
months of January, February, March, and April. The proponents can produce 1350 units
of product every week. The production decreases by 22.22% during the month of May.
The production decreases more from 1050 units to 900 units during the months of June
and July. In the months of August, September, October, November, and December the
production increases by 190 to 272 units. January to December, the monthly production
totals around 55,800 units. When deducted by its spoilage rate, 55,242 can be sold in a
month. Proponents budget 1% for the spoilage in the month due to it's unavoidable in
food industry. Thus, every month, Ube-licious Banana has 55,242 units available for
purchase
D. Labor Requirement
53
The company needs one employee to serve as a service staff member, and it is open
from day till noon. An advanced degree is not necessary to operate the business. It
requires loyalty, aptitude, diligence, ethical behavior, and dedication to the business.
Larger crews become necessary as the business expands, but this also depends on the
demands on the needs of the manufacturing and the needs of the customers.
Labor Requirement
Labor Requirement Task
Service Crew The service team is in charge of
finding the appropriate supplier for the store
and giving directions on how to prepare all
the ingredients needed for the production,
including how to peel bananas and ube and
combine and cook other ingredients.
Employees providing services should report
for duty between 8:00 AM and 5:00 PM. The
service also included a one-hour break from
12:00 to 1:00. Additionally, employees
receive two days off each month.
Table no. 22 Labor Requirement
54
F. Machinery and Equipment
The following are the machines, equipment, and utensils needed in the business.
Machinery/ Brand QTY Price Per Useful Price (PHP)

Equipment Unit Life
(Years)
Stall
1 ₱5,000 5 years ₱5,000
Stove
Iwatani 1 ₱2,350.79 3 years ₱2,350.79
Frying Pan
Caratone 2 ₱249.00 3 years ₱498.00
Total ₱7,848.79
Table no. 23.1 Machinery and Equipment
55
Utensils
Utensils Brand QTY Price Per Useful Price (PHP)

Unit Life
(Years)
Kitchen Tongs
Dynamex 1 ₱120.00 3 years ₱120.00
Masher
Tramontina 1 ₱200. 00 2 years ₱200.00
Mixing bowl
Masflex 2 ₱240.00 5 years ₱480.00
Knife
Tramontina 2 ₱220.00 3 years ₱440.00
Plates
Greenware 5 ₱50.00 2 years ₱250.00

Phil.
Measuring cups
Elenxs Ph 1 ₱131.00 3 years ₱131.00
Spatula
Eurochef 2 ₱129.00 3 years ₱258.00
56
Plastic Spatula
2 ₱60.00 2 years ₱120.00
Stainless Tray
Smart Home 2 ₱112.00 3 years ₱224.00
Food Container
Tupperware 2 ₱249.00 3 years ₱498.00
Total ₱2,721
Table no. 23.2 Utensils
E.
57
F. Raw Material Requirement
The table below shows the raw requirements required and used for the monthly
production of Ube-nana Bites.
Raw Materials Requirements
Supplies Quantity Unit Price Per Total Amount
Unit (Php)
Ube
44 Kilo Php 100.00 Php 4,400.00
Banana
88 Kilo Php 30.00 Php 2,640.00
Oil
22 Liter Php 122.00 Php 2,684.00
All Purpose Flour
22 Kilo Php 47.00 Php 1,034.00
Breadcrumbs
11 Kilo Php 43.00 Php 473.00
44 Piece Php 11.00 Php 484.00
Powdered Milk
58
Condensed Milk
22 Can Php 48.00 Php 1,056.00
Brown Sugar
11 Kilo Php 24.25 Php 266.75
Egg
44 Piece Php 9.00 Php 396.00
Butter
5.5 Kilo Php 80.00 Php 400.00
Total Php 13,833.75
Table no. 24. Raw Materials Equipment
59
H. Production Cost/ Cost Tracing
The table below provide a full breakdown of the monthly production cost for the
Ube -nana Bites. This information must be presented in order to demonstrate
transparency and give accurate, appropriate, and reasonable product pricing.
Product Cost Summary (Ube -nana Bites)
Raw Unit price Quantity Quantity Total Unit

Materials Used per Cost(5,300
Day Used per units of
Ube-
Month (22
licious
Day) Banana
within a
month)
Ube 100/kg 2kg 44 kg Php 0.83
4,400.00
Banana 30/kg 4kg 88 kg Php 0.50
2,640.00
Oil 122/L 1L 22L Php 0.51
2,684.00
All Purpose 47/kg 1kg 22 kg Php 0.20
Flour 1,034.00
Breadcrumbs 43/kg ½kg 11 kg Php 0.09
473.00
Powdered 11/piece 2 pieces 44 pieces Php 0.09
milk 484.00
Condensed 48/can 1 can 22 cans Php 0.20
Milk 1,056.00
Brown Sugar 24.25/kg ½ kg 11 kg Php 0.05
266.76
Egg 9/piece 2 pieces 44 pieces Php 0.07
396.00
Butter 80/kg ¼ kg 5.5 kg Php 0.08
400.00
Total Direct
Materials 13, 833.76 2.610
Direct Labor 425/day 9,350.00 1.76
Variable
Overhead
Utilities
Gas Tank 1,100/3 366.67 0.07
months
Water 150/month 150.00 0.03
Electricity 350/month 350.00 0.07
Total 866.67 0.16
60
Packaging
Pastry Bag 40/100 pieces 320.00 0.06
Printing 10/ one 200.00 0.04
Expense bondpaper
(40 logo)
Total 520.00 0.10
Total 1,386.67 0.26
Variable
Overhead
Fixed
Overhead
Rent 5,000.00 5,000.00 0.94
Depreciation 203.17/month 203.17 0.04
Cost-
Machineries
Cost- Utensils
Total Fixed 5,324.59 1
Overhead
Total Php 5.64

Production 29,895.02
Cost
Total 15.42
Production
Cost per Unit
Mark up 5.40
(35%)
Selling Price 20.82
Table no. 25 Production Cost Summary ( Ube-nana Bites)
61
I. Business/Factory Location
Figure no. 6 Location of the proposed Business (Gaisano Countrymall Mandaue)
The proposed business, Ube-nana Bites, along with its proposed product, Ube-
licous Banana, will be located at Gaisano Countrymall, Mandaue City, Cebu. This is the
area of coverage where the proposed business will be established. The location of the
proposed business was selected because it has a considerably high populace, since it is
located in a commercialized and urbanized zone. With the proposed business’ location
centered in the outside part of the Gaisano Countrymall, prospective customers will be
drawn within its area.
Thus, the proposed business will gain potential customers and attract the target
buyers, due to its location being surrounded in a large population that is open and
accessible to customers of all ages as well as various backgrounds.
62
J. Stall/Factory Layout
The figure below shows the floor plan and layout where the proposed is
prepared, processed, and presented, as well as the design of the proposed business’
packaging and employee’s uniform.
Figure no. 7 Floor Plan
63
Figure no. 8 Layout
Figure no. 9 Service Crew Uniform
64
Figure no. 10 Product Packaging
K. Waste Management and Disposal System
One of the most crucial considerations in the proposed business is the obligation to
maintain the cleanliness of the area or workplace where the product is manufactured.
Businesses and other dining venues must provide a friendly environment for their
customers. When trash cans lack street appeal or plastics are scattered and have an
unpleasant smell, money is lost. One of the multiple factors that affects a company's
capacity to attract clients, control expenses, and increase profit is how it handles human
waste.
The production and delivery of food both depend on waste control. It is necessary to
handle, store, and dispose of food goods in a safe and responsible manner. In addition to
65
lowering environmental effects and enhancing food product quality, proper waste
management can assist lower the danger of contamination. to include trash management
into the company. Prior to anything else, the business needs to pinpoint every area where
waste is occurring. This covers all materials utilized for packing or manufacture as well
as any leftovers or by products from the operation. After determining the origins of every
garbage, you may create a strategy for effective waste management. When feasible,
recycle or compost materials; appropriately dispose of hazardous materials; and reduce
the quantity of food waste produced. The business should also make sure that all staff
members receive enough training on waste management techniques and that they
constantly comply to them.
Given that Ube-Nana Bites is a food firm, it is required to offer a minimum of three
waste bins: recyclable, non-biodegradable, and biodegradable. Waste needs to be
separated in order to keep the store tidy and clean. Businesses benefit from this in a
number of ways. Because less garbage is produced, the environment is better. By sorting
the recyclables, businesses can ensure that recyclable materials are recycled. It reduces
the expense of disposing of rubbish. Businesses can reduce their waste expenses by
sending just recyclables to be recycled, thus separating the non-biodegradable and
biodegradable items. By sorting this waste, businesses can contribute to the reduction of
pollution from various sources of air and water. To maintain the waste management of the
business, the company will adhere to the Department of Public Services (DPS) of the
Cebu City government's garbage collection schedule.
L. Quality Control System
To make sure the good or service fulfills the company's aims and objectives, the
quality control system needs to be planned. Making sure the good or service is of the
highest caliber, fulfills client requirements, and is delivered on schedule is part of this.
Processes for measuring, assessing, and tracking performance in relation to
predetermined benchmarks should be part of quality control schemes. Adequate action
plans for resolving any problems found throughout the assessment process ought to be
66
part of these procedures as well. In order to supply the clients with high-quality products,
the company provides equipment that is sufficient.
EQUIPMENT. The equipment must include a comprehensive set of procedures and
processes to ensure that all products meet safety, quality, and regulatory standards. This
includes testing for contaminants, verifying product specifications, inspecting incoming
materials and components, monitoring production processes for compliance with
established standards, conducting regular maintenance checks on equipment and
machinery used in production processes, and performing final inspections before
products are released to customers.
THE MAKING PROCEDURE OF UBE-NANA: The management develops a
standardized procedure for producing Flavored Ube-Nana and ensures that all personnel
involved in the product follow it. The management develops and implements procedures
to ensure that products are produced to a high standard, with special attention to textures
like crunchiness and presentation, as well as the range of tastes that are available for the
suggested product. In addition, management makes sure that representatives have
everything they need, including the means of manufacturing, and are suitably prepared.
CUSTOMER SERVICE: By offering a high-quality, user-friendly product,
customer service guarantees that customers are satisfied. Providing the best products to
your customers is one of the best methods to build their loyalty. The management will
train staff members on how to interact with clients in an efficient manner in order to win
their loyalty and trust.
CLEANLINESS: Food items must be handled carefully and kept in a clean,
hygienic environment. Gloves and thoroughly sanitized utensils should be used by those
handling food. Food preparation and serving surfaces need to be cleaned and disinfected
on a regular basis. Every employee who comes into contact with food must also exercise
good hygiene, which includes often washing their hands and, where needed, donning
hairnets or other protective headgear.
67
68
ORGANIZATIONL
PLANS
A. Legal Form of Business
69
The form of the organization of the proposed business will take the form of a
sole proprietorship, with a single owner controlling , handling, and managing the
operations of the proposed business. There is no legal separation between the
individual of sole business owner and the business in a sole proprietorship. Thus, the
sole proprietor owns all the assets and bears the responsibility and infinite
accountability.
The company will be licensed and registered with the Department of Trade and
Industry (DTI), together with the other significant licenses, permits, and legal
paperworks such as the Bureau of Internal Revenue (BIR), Mayor’s Permit, and
Barangay Certificate of Registration. The legitimacy of the firm will be ensured by
these legal forms and permits, which will serve as a way to prevent legal problems
that may arise in the company with the government. In addition, these confidential
documents will also build and foster trust among the suppliers, employees, and
consumers, which will enable the company’s brand and product to be promoted and
to be recognized completely within the vicinity of the proposed business’ location.
The company will also adhere to the Philippines Labor Code, which requires
employers to inform and notify government agencies of an individual’s employment
status in order to provide him or her with the necessary employee benefits such as
certain incentives, permitted leave or vacation, day off and any other basic benefits to
which an employee is entitled and privilege to receive. The employees will be
registered to four government agencies, and these are as follows: (1) Bureau of
Internal Revenue (BIR), (2) Social Security System (SSS), (3) Philippines Health
Insurance Corporation (PhilHealth), and (4) Home Development Mutual Fund (Pag-
IBIG Fund). These registrations for the employees are to ensure that every employee
will receive a fair and equal share of benefits, as well as minimum daily wage and
monthly income for those who will be working with the company.
The company’s business organization, being a sole proprietorship, will have no
partners, shareholders, or members of the company to consult before making
important decisions. As a result, the sole proprietorship will have the full authority
70
over the company’s management, allocation , utilization, and other controls. A single
proprietor own, manages, authorizes, and handles all the responsibility for the
business’ financial transactions, financial arrangements, and financial liabilities in
this form of business ownership. The single proprietor is entitled to all the profit,
earnings, as well as being held accountable for any debts, losses, and liabilities of the
business.
71
B. Organizational Structure
The organizational structure of the proposed business presents, how the
company’s work tasks, duties, and responsibilities would be divided. This would
allow to be more efficient, do tasks properly, without setbacks.
Sole Proprietor
Service Crew
Figure no. 11 Organizational Structure
As shown from the organizational structure above, there’s a sole business owner
and 2 service crews. The sole owner would act as a Manager, managing all necessary
business transactions, arrangements, procedures, and processes to ensure that the
company is running smoothly, effectively, and efficiently. The proposed business would
only have 2 service crews, so that the business would run smoothly, the service crew will
prepare and cooking Ube-licious Banana, and as the other service crew would be in-
charge of selling the proposed product, and serve the customers.
72
C. Qualifications of Officers and Hiring Policy
The Table below presents the necessary personnel in the expected salary, such as
the daily wage. This table will allow and guide the sole proprietor, who is also an
entrepreneur, in hiring the employees will qualify in working within the business.
Personnel Qualifications Functions Salary

per Day
(PHP)
 Utilizing intellectual,  As owner and manager,

cognizable and he or she will be
interpersonal skills. accountable for ensuring
 Possesses good that the business's legal
communication skills. documents are followed.
 Can handle their time  In terms of
well. reimbursement, he or she
Proprietor/
Manager  Knowledgeable will be responsible for
 Has Ability to work paying their planned and
under pressure responsible salary, as well
 Comprehends ways to as creating their own
operate business inducement.
responsibly and  He or she will also be in

professionally. charge of assuring their
colleagues' safety.
Qualifications, Descriptions, and Duties of Employees
 Customer Focus  They will handle 425/ a

day/
 Maintain and prepare the
cleanliness of the Ube-nana bites for
Service
outlet customers.
Crew
 Ability to  They will also be
multitask in responsible for
73
effectively accepting
 Presentable and customer orders as
patient necessary,
 Is sincere and especially during
responsible the busy times
when a significant
number of
consumers are
expected to arrive.
 They are also
responsible for
managing cash
registers and
processing
payments from
customers.
Table no. 26 Qualifications, Descriptions, and Duties of Employees
74
D. Office/Store Equipment
As shown in the table below, the office supplies and equipment are listed which
should be required and available in the business operation.
Office Equipments and Supplies
Equipment/Supplies Individual Price Unit Quantity Total Price
Table Php 460.00 Pieces 1 Php 460.00
Chair Php 325.00 Pieces 2 Php 650.00
Cash Box Php 280.00 Pieces 1 Php 280.00
Record Book Php 75.00 Pieces 1 Php 75.00
Ledger Php 45.00 Pieces 1 Php 45.00
Time Card Php 100.00 Pack 1 Php 100.00
Ballpens Php 12.00 Piece 10 Php 120.00
Staplers Php 130.00 Piece 2 Php 260.00
Staple Wire Php 15.00 Pack 1 Php 15.00
Scissors Php 55.00 Piece 1 Php 55.00
Calculator Php 285.00 Piece 1 Php 285.00
Adhesive Tape Php 10.00 Piece 10 Php 100
Double Sided Php 35.00 Piece 2 Php 70.00
Total Php 2,255.00
Table no. 27 Office Equipments and Supplies
75
E. Gantt Charts of Activities
The start-up and preparation of a new business is often the most difficult part in
establishing a business.
Gantt Charts of Activities
76
Activities Aug. 2024 Sept. 2024 Oct. 2024 Nov. 2024 Dec. 2024 Jan. 2025
1.Site
and
Locations
2.Finding
Suppliers
3.Permits and
Licenses
4.Hiring of
Staff
5.Buying of
equipment,
supplies
utensils
6.Installation
of equipment
and supplies
7.Orientation
and training of
stuff
8.Advertising
9.Soft opening
10.Re-Adverti
sement
11.Grand
opening
Table no. 28 Gantt Charts of Activities
1. Site Location. Site visits, environmental scanning, and planning for stall building will
all be concentrated on the area during the second week of August. Near the Gaisano
Country Mall, Banilad Road, Apas, Cebu City, 6000 Cebu, is the intended business's
desired site. Its location in an urbanized area with a high population density and a big
number of potential customers makes it the perfect place to attract immediate purchasers
and potential consumers. It will take around two weeks to complete the business
transaction since in addition, the owner will handle the documentation required to rent the
selected location.
2. Finding Suppliers. Throughout the planned business's long-term operations, finding,
acquiring, and choosing suitable, reliable suppliers is essential. Locating and choosing
suppliers who offer the greatest quality products and raw materials at reasonable prices
will guarantee the long-term viability of the company, particularly the production of
high-quality goods without putting too much capital at risk. Finding suppliers who will
77
assist the business owners in supplying raw materials, increasing production, and
assessing better raw material options when the market gets saturated is desirable
3. Permits and Licenses. The food industry needs licenses and permissions in order to
operate legally. The sole owner will seek, comply with, and get the necessary paperwork
and requirements in order to register the firm. Legal document processing involves
processing business registration certificates from the Bureau of Internal Revenue, the
Department of Trade and Industry, the Mayor's Permit, and the Barangay Certificate of
Business Registration. These business dealings and operations will be carried out over the
course of three weeks, specifically the last two weeks of September and first week of
October.
4. Hiring of Staff. The organization needs to hire the correct people for the positions and
various functions in order for it to survive for a long time. The owner will interview
prospective employees and pick, assess, and hire the best candidates to work for the
company. This includes screening job applications and assigning them to responsibilities.
It will only take two weeks, during the second and third week of October, to complete the
hiring process.
5. Buying of Equipments, Supplies and Utensils. To guarantee the output,
effectiveness, and growth of the intended firm, the business owner must think about
investing in high-quality and suitable equipment, paying particular attention to long-
lasting pieces. These supplies, tools, and equipment are necessary for the entire duration
that the business will be in operation, in addition to the high technological standards and
evaluation that they must meet. This financial action will be undertaken over the course
of two weeks, specifically the last week of October and first week of November.
6. Installation of Equipment and Supplies. The key to installing equipment and
supplies is choosing the ideal position for them. Measurements and intended floor plan
layouts must be taken into account, since equipment needs to be guaranteed. It will take
two weeks to complete this installation task, which will be carefully planned to ensure
worker safety and public accessibility between the second and third week of November.
7. Orientation and Training of Staff. To maintain the company's rules and code of
business behavior, the newly hired employee needs to practice and get training on basic
78
regulations, obligations, and duties. The newly employed staff member will receive
instruction and training to enable them to operate machinery, handle utensils, prepare
goods and raw materials efficiently, and serve clients with appropriate demeanor. They
will also receive guidance and instruction on other required chores, such making a list of
the supplies that must be eaten. This employee training exercise can be completed in
three weeks, during the last week of November and the first and second week of
December.
8. Advertising. The innovative method of promoting a business involves disseminating
the essential details of a new product. Word-of-mouth marketing, social media platforms,
and welcoming pre-orders are a few of the most inventive and successful approaches to
increase brand awareness for the company and its products. The essential details about
the company and the product, like the product's debut date, the business's opening hours,
and other details, must be included in the advertisement or brief video advertisements.
This activity can be completed in only one week, during the second week of December.
9. Soft Opening. Instead, by learning more about the preferences of potential consumers
and how to conduct seamless transactions in the future, they will be better equipped to
evaluate the effectiveness of the equipment and determine whether the staff needs to
conduct tests or design their own. The business's shortcomings or poor performance will
be the only losses incurred by the corporation. The aftermath will mark the beginning of
the process of making sure the company is ready for the next round of business
operations by evaluating and improving itself. The third week of December is the time
frame in which this task will be completed.
10. Re-advertisement. Through this endeavor, the company can communicate and
announce its opening. The market will become more aware of the company and its new
product once it has re-advertised. The company will eventually be well-known in its
assigned region and location. We'll always use word-of-mouth, flyers, social media
platforms, and other techniques to promote the product. This activity will be carried out
in the third week of December.
11. Grand Opening. The intended full functioning and launch of Ube-nana Bites will
mark the grand opening of the company. The first week of January 2024 will see the start
79
of its full operation.
80
FINANCIAL
PLANS
A. Introduction
81
Financial planning is essential to any firm, the financial department must conduct a
thorough financial planning process. The long-term viability of the business will benefit
from this. Because the financial position of the company is ascertained using this, it is
also one of the most crucial parts of business information.
In order to assess the economic viability of the proposed firm, this financial
feasibility analysis looks at sales, start-up costs, operational expenses, cash flows, and
future business outcomes projections. This would give the business direction on how to
handle potential operating hazards and financial crises. Additionally, this would assist the
organization in making sensible choices that would advance the interests of the
enterprise.
Eighty-five thousand pesos (Php 70,000) in capital has been allocated to the
business from the owner's joint funds. One million, one hundred four thousand, eight
hundred forty pesos (Php 1,104,840.00) is the expected income for the first year of
business activities, before subtracting tax expenses. 55,242 units of items are anticipated
to be sold overall by Ube-Nana Bites in the first year of business. The variation affects
how much the product costs. Each piece of the Ube-licious Banana costs Php 20.00.
82
This part will provide an overview of the business's overall operations, costs,
expenses, marketing, sales, and production.
B. Total Projected Cost
FIXED ASSET NOTE
Machinery and Equipment 9
Php7,848.79
Utensils 10
2,721.00
WORKING CAPITAL
Raw Materials (1 month) 1 Php 13, 833.75
Direct Labor (1 month) 2 9,350.00
Contribution (1 month) 3 1,804.50
Production Overhead. 4
Variable Overhead. 1, 386.67
Depreciation Cost. 324.59
Rent Expense (3 months) 5 15,000.00
Packaging (1 month) 6 520.00
Office Supplies (1 year) 7 2,255.00
Advertising Expense (1 month) 8 379.50
Telecommunications Expense 12 1,699.00
Total Working Capital
Php57,122.80
PRE-OPERATING EXPENSE
Permits and Licenses 11
9,956.00
TOTAL PROJECTED COST
Php67,078.80
83
C. Projected Cost Allocation
The percentage of each variable to the overall project cost is shown in the
pie graph above (Figure 13), where working capital takes up 70.4% of the graph,
fixed assets take up 15.3%, and pre-operating expenses take up 14.3%.
84
D. Source of Financing
With the Php 70,000 investment to launch the planned business, the business owner
covers the capital expense. A well-known and powerful commercial banking company
that provides a variety of financial services and assistance, the Bank of the Philippines
Islands (BPI) Cebu Lightsite Fortuna Branch, will be the source of funding.
In addition to beginning small businesses as sole proprietorships, BPI can provide
business loans for Micro, Small, and Medium-Sized Enterprises. Additionally, the banks
provide loans without collateral. A business owner's age, monthly income, and other
relevant national identification—such as an official ID or national ID—as well as
documents demonstrating their monthly income are among the many requirements. For
example, individuals under the age of twenty-one (21), the bank will not provide business
loans. An individual can receive loans up to Php 60,000, which is three times their
original monthly salary of Php 20,000.
The monthly interest rate offered by commercial banks is as low as 1.2%, with a 12-
month minimum payment term and a 36-month maximum. A client of the bank will be
required to pay 5% interest for that particular month if they are unable to make their
monthly payment on time or at all.
The business owner who meets all requirements and receives a substantial allocation
of Php 70,000 to start the projected food business will be required to pay a monthly
interest rate of 1.25%.
85
Below are application requirements and documentary requirements required to apply
for the loan at BPI, as well as their loan offer to the borrower.
Age  21 and above
Nationality  Must be a Filipino Citizen
Contact Address  Must have an office or residence
landline
Employment
 Employed  Minimum gross monthly income of
Php 15,000
 Self-employed  Minimum gross monthly income of
Php 30,000.
 Must be the owner of majority owner
with 40% stake
 Has been operating profitably for at
least 2 years.
Table no.29 Application Requirements
86
Identification  One valid Philippine government-
issued ID with photo and signature
 Example: National ID
Nationality  Must be a Filipino Citizen
Contact Address  Must have an office of residence
landline
Income Documents
 Employed  Latest three months payslips or latest
Income Tax Return
 Example: BIR Form 2316 or
 Certificate of Employment
 Self-employed  Audtited financial statement or latest
Income Tax Return
 Example: BIR Form 2316 or
 DTI/SEC Business Registration
Certificates
Table no. 30 Documentary Requirements
87
Interest Rate
Loan Term Annual Monthly
Php 85,000.00 3 years Php 23,333.33 Php 1,944.44
Interest Rate Interest Expense Annual Interest Total (Three
Expense Years)
Php 1.20% 23.33 Php 279.96 Php 839.88
Interest Expense
2025 2026 2027 Total
Php 279.96 Php 279.96 Php 279.96 Php 839.88
Table no. 31 Interest Rate
88
E. Statement of Financial Assumption
The following are the financial assumptions of the business within three years of
its operation:
1. Sales of Year 2026 will increase by 10%, and the sales of the year 2027 will
increase by 15%.
2. Due to the higher demand for the reasons mentioned in the preceding sections,
such as the holiday season and other occasions, production will increase by 50%
in January, February, March, April and December.
3. For 2026, the cost of goods sold will increase by 10%. For 2027, the cost of goods
sold will increase by 15%.
4. Due to increased production volumes, there will be appreciable changes in
tracking costs.
5. The spoilage of the produced goods to estimated to account for 1% of the total.
6. Due to the factors listed in the sections above, production will be 10% lower in
the months of June and July because the target market, students, won’t be around.
7. It is anticipated that the company will begin operating in January 2025.
8. A daily wage of Php 425 will be paid to employees in addition to the standard
minimum wage.
9. Except for depreciation, all expenses are paid in cash.
10. Every month has 22 working days.
11. Daily work hours are 8 hours, from 8:00 AM to 5: PM.
89
12. Some Licenses and permits won’t change in price between 2026 and 2027, while
others won’t.
13. Some office supplies will not be purchased for Year 2026 and 2027, as the
company anticipates a 3-year useful life span of a specific office supply.
14. For Year 2026 and 2027, the company anticipates a steady 10% increase in
advertising expenses.
15. The tax expense for every year is 3% of the annual sales.
16. The interest expense every month is 1.2%.
Ube-licous Banana
Income Statement
For The Year Ended December 31, 2025, 2026, and 2027
SCHEDULE 2025 2026 2027
Sales 1 Php 1,104,840.00 Php 1,215,380.00 Php 1,397,740.00
Less: Cost of Goods

Sold 3 (851,831.65) (937,057.00) (1,077,657.46)
Gross Profit Php 253,008.36 Php 278,323 Php 320,082.54
Less: Operating
Expenses
General and
Administrative
Expense 7 Php 48,288.00 Php 45,648.00 Php 45,648.00
Selling and
Marketing Expense 8 25,438.00 25,893.00 25,893.00
Less: Other
Expenses
Interest Expense 10 279.96 279.96 279.96
Total expenses (74,005.96) (71,820.96) (71,820.96)
Income Before Tax Php 179,002.39 Php 206,502.04 Php 248,261.58
Less: Percentage
Tax 6 (33,145.2) (36,461.4) (41,932.2)
90
Php 145,857.19 Php 170,040.64 Php 206,132.38
Table no. 32 Income Statement
G. Return on Investment
Year Net Income Total Assets Percentage
2025 Php 145,857.19 Php 170,596.39 85%
2026 Php 170,040.64 Php 191,648.84 89%
2027 Php 206,329.38 Php 226,010.58 91%
Table no. 33 Return on Investment
H. Payback Period
Payback Period
Year Cost of Investment Annuity Cash Flow Period ( In Years)
2025 Php 67,078.80 Php 146,357.19 1 year
2026 Php 67,078.80 Php 170, 540.64 9 months
91
2027 Php 67,078.80 Php 206,632.37 7 months
Table no. 34 Payback Period
I. Schedules
Schedule 1– Sales
Schedule 1.1
Projected Sales ( In Volume and Peso)
Ube-licous Banana (Summary)
2025 2026 2027
Month Volume Peso Volume Peso Volume Peso
(Php) 10% (Php) 15% (Php)
January 5346 106,920 5881 117,629 6764 135,280
February 5346 106,920 5881 117,629 6764 135,280
March 5346 106,920 5881 117,629 6764 135,280
April 5346 106,920 5881 117,629 6764 135,280
May 4158 83,160 4574 91,480 5260 105,200
June 3564 71,280 3920 78,400 4508 90,160
July 3564 71,280 3920 78,400 4508 90,160
92
August 4158 83,160 4574 91,480 5260 105,200
September 4158 83,160 4574 91,480 5260 105,200
October 4158 83,160 4574 91,480 5260 105,200
November 4158 83,160 4574 91,480 5260 105,200
December 5940 118,800 6535 130,700 7515 150,300
TOTAL 55,242 1,104,840 60,769 1,215,380 69,887 1,397,740
Table no. 35 Schedule 1– Sales
Schedule 1.2
Projected Sales ( In Volume and Peso)
Ube-licous Banana
2025 2026 2027
Month Volume Price Peso Volume Price Peso Volume Price
(Php) 10% (Php) 15%
January 5346 20 106,920 5881 20 117,629 6764 20
February 5346 20 106,920 5881 20 117,629 6764 20
March 5346 20 106,920 5881 20 117,629 6764 20
April 5346 20 106,920 5881 20 117,629 6764 20
May 4158 20 83,160 4574 20 91,480 5260 20
June 3564 20 71,280 3920 20 78,400 4508 20
July 3564 20 71,280 3920 20 78,400 4508 20
August 4158 20 83,160 4574 20 91,480 5260 20
September 4158 20 83,160 4574 20 91,480 5260 20
93
October 4158 20 83,160 4574 20 91,480 5260 20
November 4158 20 83,160 4574 20 91,480 5260 20
December 5940 20 118,800 6535 20 130,700 7515 20
TOTAL 55,242 1,104,840 60,769 1,215,380 69,887
Table no. 31 Schedule 1.2 Sales
Schedule 2 – Projected Monthly Production
Schedule 2
Projected Monthly Production
Month 2025 2026 2027

In Volume In Volume (10%) In Volume (15%)
January 5400 5940 6831
February 5400 5940 6831
March 5400 5940 6831
April 5400 5940 6831
May 4200 4620 5313
June 3600 3960 4554
July 3600 3960 4554
August 4200 4620 5313
September 4200 4620 5313
October 4200 4620 5313
94
November 4200 4620 5313
December 6000 6600 7590
TOTAL 55,800 61,380 70,587
Table no. 32 Projected Monthly Production
Schedule 3 – Cost and Goods Sold
Schedule 3
Cost and Goods Sold (In Volume and Peso)
Month 2025 2026 2027
In Peso In Peso In Peso

Volume Volume
Volume (10%) (15%)
January 5346 82,435.32 5881 90,685.02 6764 104,300.88
February 5346 82,435.32 5881 90,685.02 6764 104,300.88
March 5346 82,435.32 5881 90,685.02 6764 104,300.88
April 5346 82,435.32 5881 90,685.02 6764 104,300.88
May 4158 64,116.36 4574 70,531.08 5260 81,109.20
June 3564 54,956.88 3920 60,446.40 4508 69,513.36
July 3564 54,956.88 3920 60,446.40 4508 69,513.36
95
August 4158 64,116.36 4574 70,531.08 5260 81,109.20
September 4158 64,116.36 4574 70,531.08 5260 81,109.20
October 4158 64,116.36 4574 70,531.08 5260 81,109.20
November 4158 64,116.36 4574 70,531.08 5260 81,109.20
December 5940 91,594.80 6535 100,769.70 7515 115,881.30
TOTAL 55,242 851,831.64 60,769 937,057.98 69,887 1,077,657.54
Table no. 33 Schedule 3–Cost of Goods Sold
Schedule 3.1
Cost of Goods Sold ( In Volume and Peso)
Ube-licous Banana
2025 2026 2027
Month Volume Price Peso Volume Price Peso Volume Price
(Php) 10% (Php) 15%
January 5346 15.42 82,435.32 5881 15.42 90,685.02 6764 15.42 10
February 5346 15.42 82,435.32 5881 15.42 90,685.02 6764 15.42 10
March 5346 15.42 82,435.32 5881 15.42 90,685.02 6764 15.42 10
April 5346 15.42 82,435.32 5881 15.42 90,685.02 6764 15.42 10
May 4158 15.42 64,116.36 4574 15.42 70,531.08 5260 15.42 81
June 3564 15.42 54,956.88 3920 15.42 60,446.40 4508 15.42 69
July 3564 15.42 54,956.88 3920 15.42 60,446.40 4508 15.42 69
August 4158 15.42 64,116.36 4574 15.42 70,531.08 5260 15.42 81
96
September 4158 15.42 64,116.36 4574 15.42 70,531.08 5260 15.42 81
October 4158 15.42 64,116.36 4574 15.42 70,531.08 5260 15.42 81
November 4158 15.42 64,116.36 4574 15.42 70,531.08 5260 15.42 81
December 5940 15.42 91,594.80 6535 15.42 100,769.7 7515 15.42 11
TOTAL 55,242 851,831.6 60,769 937,057.9 69,887 1,
4 8
Table no. 34 Schedule 3.1–Cost of Goods Sold
Schedule 4 – Production Overhead
Schedule 4
Production Overhead (Summary)
Ube-licous Banana, for Cost of Goods Sold
Fixed Notes 2025 2026 2027

Overhead
Rent 4 60,000.00 60,000.00 60,000.00
Depreciation 4 2,438.04 2,438.04 2,438.04

Cost-
Machineries
Depreciation 4 1,457.04 1,457.04 1,457.04
Cost- Utensils
Variable 4
Overhead
Gas tank 4 4,400.00 4,400.00 4,400.00
Water 4 1,800.00 1,800.00 1,800.00
97
Electricity 4 4,200.00 4,200.00 4,200.00
Total 74,295.12 74,295.12 74,295.12

Production
Overhead
Table no. 35 Schedule 4- Production Overhead
Schedule 5– Cost Tracing
Schedule 5
Cost Tracing
Ube-licous Banana
Notes Monthly Unite Cost
Raw Materials 12 2.610
Salaries and Wages (Direct Labor) 12 1.76
Variable Overhead 12 0.26
Fixed Overhead 12 1
Total 5.64
Table no. 36 Schedule 5- Cost Tracing
98
Schedule 6– Tax Expense
Schedule 6 (Summary)
Tax Expense (
Tax Percentage)
2025
Notes 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Gross S-1 Php Php Php276,210.00 Php276,210.00
Sales 276,210.00 276,210.00
Tax 3% 3% 3% 3%
Percentage
99
Total Tax Php 8,286.3 Php 8,286.3 Php 8,286.3 Php 8,286.3
Expense
2026
Gross S-1 Php303,845.00 Php Php303,845.00 Php303,845.00

Sales
303,845.00
Tax 3% 3% 3% 3%
Percentage
Total Tax Php 9,115.35 Php Php 9,115.35 Php 9,115.35
Expense
9,115.35
2027
Gross S-1 Php Php Php349,435.00 Ph 349,435.00

Sales
349,435.00 349,435.00
Tax 3% 3% 3% 3%
Percentage
Total Tax Php 10,483.05 Php Php 10,483.05 Php 10,483.05
Expense
10,483.05
Table no. 37 Schedule 6- Tax Expense
Schedule 7 – General and Administrative Expenses
Schedule 7
General and Administrative Expenses
Expenses Notes 2025 2026 2027
Office supplies 11 2,255.00 1,145.00 1,145.00
Permits And 12 9,965.00 8,935.00 8,935.00
Licenses
Contributions 3 35,568.00 35,568.00 35,568.00
100
Employee Uniform 500.00
Allowance
Total 48,288.00 45,648.00 45,648.00
Table no. 38 Schedule 7– General and Administrative Expense
Schedule 8 – Selling and Marketing Expenses
Schedule 8
Selling and Marketing Expenses
Expenses Notes 2025 2026 2027
Advertising Expense 7 4,550.00 5,005.00 5,005.00
Depreciation expense- S-9 500.00 500.00 500.00

Stall
Telecommunication 8 20,388.00 20,388.00 20,388.00
Expense
Total 25,438.00 25,893.00 25,893.00
Table no. 39 Schedule 8- Selling and Marketing Expenses
Schedule 9– Fixed Capital Investment
Machinerie Q Unit Total Useful Annual Net Book Value

s and T Price Cost Life in Deprecia
Equipments Y Years - tion
2025 2026 2027
Frying Pan 2 249.00 498.00 5 166.00 664.00 498.00 332.00
years
101
Stove 1 2,350.79 2,350.79 3 257.00 514.00 257.00 0.00
years
Stall 1 5,000 5,000.00 3 500.00 1,000.00 500.00 0.00
years
Total 7,599.00 7,848 923.00 2,179.00 1,255.00 332.00
Utensils
Kitchen 1 120.00 120.00 3 40.00 80.00 40.00 0.00

Tongs
years
Masher 1 200.00 200.00 2 130.00 130.00 0.00 0.00
years
Mixing 2 240.00 480.00 5 240.00 960.00 720.00 480.00

Bowl
years
Knife 2 220.00 440.00 3 146.00 292.00 146.00 0.00
years
Plates 5 50.00 250.00 2 100.00 100.00 0.00 0.00
years
Measuring 1 131.00 131.00 3 43.00 86.00 43.00 0.00

Cups
years
Spatula 2 129.00 258.00 3 129.00 258.00 129.00 0.00
years
Plastic 2 60.00 120.00 2 60.00 60.00 0.00 0.00

Spatula
years
Stainless 2 112.00 224.00 3 74.00 148.00 74.00 0.00

Tray
years
Food 2 249.00 498.00 3 135.00 270.00 135.00 0.00

Container
years
Total 1,511.00 2,721.00 1,097.00 2,384.00 1,287.00 480.00
Overall 9,110.00 10,569.00 2,020.00 4,563.00 2,542.00 812.00

Total
Table no. 40 Schedule 9- Fixed Capitol Investment
102
Schedule 10 – Interest Expense
Loan Term Annual Monthly
Php 70,000.00 3 years Php 23,333.33 Php 1,944.44
Interest Rate Interest Expense Annual Interest Total (Three
Expense Years)
Php 1.20% 23.33 Php 279.96 Php 839.88
Interest Expense
2025 2026 2027 Total
Php 279.96 Php 279.96 Php 279.96 Php 839.88
Table no. 41 Schedule 10- Interest Expense
J. Notes
Note 1
Raw Materials (1 Month)
Supplies Quantity Unit Price per Unit Total Amount
(Php)
Ube 44 Kg Php 100.00 Php 4,400.00
103
Banana 88 Kg Php 30.00 Php 2,640.00
Oil 22 L Php 122.00 Php 2,684.00
All Purpose 22 Kg Php 47.00 Php 1,034.00
Flour
Breadcrumbs 11 Kg Php 43.00 Php 473.00
Powdered milk 44 Pieces Php 11.00 Php 484.00
Condensed 22 Cans Php 48.00 Php 1,056.00
Milk
Brown Sugar 11 Kg Php 24.25 Php 266.76
Egg 44 Pieces Php 9.00 Php 396.00
Butter 5.5 Kg Php 80.00 Php 400.00
Php 13,833.75
Table no. 42 Note 1 Raw Materials
Note 2
Direct Labor (3 Months)
Employee No. Of Daily Salary Monthly per Annual per
Employee Employee Employee
Service Crew 2 Php 425.00 Php 9,350.00 Php 112,200.00
3 Months = Php 56,100.00
Table no. 43 Note 2 Direct Labor
Note 3.1
PhilHealth, SSS, Pag-IBIG Contribution (1 Month)
PhilHealth
Job Q Monthly ER EE Total per Total Total Annual

T Salary Worker Monthly Amount
Y Amount
104
Service 1 9,350.00 279.50 279.50 279.50 595.00 7,140.00
Crew
SSS
Service 1 9,350.00 1,150.00 450.00 1,150.00 1,690.00 20,280.00
Crew
Pag-IBIG
Service 1 9,350.00 357.00 357.00 357.00 714.00 8,568.00
Crew
Table no. 44 Note 3.1 PhilHealth, SSS, Pag-IBIG Contribution ( 1 Month)
Note 3.2
PhilHealth, SSS, Pag-IBIG Contribution (1 Month)
PhilHealth
Job Q Monthly ER EE Total per Total Total Annual

T Salary Worker Monthly Amount
Y Amount
Service 1 9,350.00 279.50 279.50 279.50 595.00 7,140.00
Crew
SSS
Service 1 9,350.00 1,150.00 450.00 1,150.00 1,690.00 20,280.00
Crew
Pag-IBIG
Service 1 9,350.00 357.00 357.00 357.00 714.00 8,568.00
Crew
Total 1,804.50 2,999.00 35,988.00
Table no. 45 Note 3.2 PhilHealth, SSS, Pag-IBIG Contribution (1 Month)
Note 4
Production Overhead
Unit Price Quantity Total Cost per Total Cost per

Used Per Month Year
105
Month
Fixed Overhead
Rent 5,000/month 5,000.00 60,000.00
Depreciation 203.17/month 203.17 2,438.04
Cost- Machineries
Depreciation 121.42/month 121.42 1,457.04
Cost- Utensils
Variable
Overhead
Gas Tank 1,100/months 366.67 4,400.04
Water 150/month 150.00 1,800.00
Electricity 350/month 350.00 4,200.00
Total Production Php 6,191.26 Php 74, 295.12
Overhead
Table no. 46 Note 4. Production Overhead (Summary)
Note 5
Rent Expense (3 Months)
Location Monthly Yearly
(Outside Gaisano Countrymall) Php 5,000.00 Php 60,000.00
Banilad Rd, Apas, Cebu City, 6000 Cebu
3 months = Php 15,000.00
Table no. 47 Note 5. Rent Expense
Note 6
Packaging (1 Month)
Supplies Quantity Price per Unit Total Amount
106
Pastry Bag 800 pieces 40/100 pieces Php 320.00
Printing Expense 800 pieces 10/ one bondpaper Php 200.00
(40 logo)
Total Php 520.00
Table no. 48 Packaging (1 month)
Note 7
Advertising Expense
Supplies Total Amount
Thank you cards Php 1,150.00
Tarpaulin 200.00
Flyers 2,000.00
Social Media Advertisements 1,200.00
Total Php 4,550.00
Table no. 49 Note 7 Advertising Expense
Note 8
Telecommunication Expense
Telecommunication Total Amount Total Amount

(Monthly) (Yearly)
Fiber Unli Plan Php 1,699.00 Php 20,388.00
Php 1,699.00 Php 20,388.00
Table no. 50 Note 8 Telecommunication Expense
Note 9
107
Machinery/ Brand QTY Price per Useful Price ( Php)
Equipment Unit Life
(Years)
Frying Pan Caratone 2 249.00 3 years Php 498.00
Stove Iwatani 1 2,350.79 3 years Php 2,350.79
Stall 1 5,000.00 5 years Php 5,000.00
Total Php 7,
848.79
Table no. 51 Note 9 Machinery and Equipment
108
Note 10
Utensils
Utensils Brand QTY Price per Useful Life Price (Php)
Unit
Kitchen Dynamex 1 Php 120.00 3 years Php 120.00
Tongs
Masher Tramontina 1 Php 200.00 2 years Php 200.00
Mixing Bowl Masflex 2 Php 240.00 5 years Php 480.00
Knife Tramontina 2 Php 220.00 3 years Php 440.00
Plates Greenware 5 Php 50.00 2 years Php 250.00
Phil.
Measuring Elenxs Ph 1 Php 131.00 3 years Php 131.00
Cups
Spatula Eurochef 2 Php 129.00 3 years Php 258.00
Plastic Eurochef 2 Php 60.00 2 years Php 120.00
Spatula
Stainless Smart Home 2 Php 112.00 3years Php 224.00
Tray
Food Tupperware 2 Php 249.00 3 years Php 498.00
Container
Total Php
2,721.00
Table no. 52 Note 10 Utensils
109
Note 11
Office Supplies
Equipment/ Unit Price Unit QTY Total Price Total Price Total Price
( 2025) ( 2026) (2027)
Supplies
Table Php 460.00 Piece 1 Php 460.00 0.00 0.00
Chair Php 325.00 Pieces 2 Php 650.00 0.00 0.00
Cash Box Php 280.00 Piece 1 Php 280.00 Php 280.00 Php 280.00
Record Book Php 75.00 Piece 1 Php 75.00 Php 75.00 Php 75.00
Ledger Php 45.00 Piece 1 Php 45.00 Php 45.00 Php 45.00
Time Card Php 100.00 Piece 1 Php 100.00 Php 100.00 Php 100.00
Ballpens Php 12.00 Pieces 10 Php 120.00 Php 120.00 Php 120.00
Stapler Php 130.00 Pieces 2 Php 260.00 Php 260.00 Php 260.00
Staple Wire Php 15.00 Pack 1 Php 15.00 Php 15.00 Php 15.00
Scissors Php 55.00 Piece 1 Php 55.00 Php 55.00 Php 55.00
Calculator Php 280.00 Piece 1 Php 285.00 Php 285.00 Php 285.00
Adhesive Php 10.00 Pieces 10 Php 100.00 Php 100.00 Php 100.00
Tape
Double Sided Php 35.00 Pieces 2 Php 70.00 Php 70.00 Php 70.00
Total Php Php Php

2,255.00 1,145.00 1,145.00
Table no. 53 Note 11 Office Supplies
110
Note 12
Permits and Licenses
Permits and Licenses 2025 2026 2027
DTI Registration Fee 530.00 0.00 0.00
BIR Registration Fee 500.00 0.00 0.00
Barangay Permit 600.00 600.00 600.00
Mayor’s Permit 2,000.00 2,000.00 2,000.00
Business Permit Fee 2,000.00 2,000.00 2,000.00
Community Tax Fee 505.00 505.00 505.00
Garbage and Collection 1,500.00 1,500.00 1,500.00
Fee
Food and Drug Fee 1,000.00 1,000.00 1,000.00
Fire Safety and City 750.00 750.00 750.00
Hall Inspection Fee
Documentary Stamp 30.00 30.00 30.00
Sanitary Permit 300.00 300.00 300.00
Book of Accounts 250.00 250.00 250.00
TOTAL Php 9,965.00 Php 8,935.00 Php 8,935.00
Table no. 54 Note 11 Permits and Licenses
111
Note 13
Production Cost
Ube-licous Banana
Raw Unit price Quantity Quantity Total Unit

Materials Used per Cost(5,300
Day Used per units of
Ube-
Month (22
licious
Day) Banana
within a
month)
Ube 100/kg 2kg 44 kg Php 0.83
4,400.00
Banana 30/kg 4kg 88 kg Php 0.50
2,640.00
Oil 122/L 1L 22L Php 0.51
2,684.00
All Purpose 47/kg 1kg 22 kg Php 0.20
Flour 1,034.00
Breadcrumbs 43/kg ½kg 11 kg Php 0.09
473.00
Powdered 11/piece 2 pieces 44 pieces Php 0.09
milk 484.00
Condensed 48/can 1 can 22 cans Php 0.20
Milk 1,056.00
Brown Sugar 24.25/kg ½ kg 11 kg Php 0.05
266.76
Egg 9/piece 2 pieces 44 pieces Php 0.07
396.00
Butter 80/kg ¼ kg 5.5 kg Php 0.08
400.00
Total Direct
Materials 13, 833.76 2.610
Direct Labor 425/day 9,350.00 1.76
Variable
Overhead
Utilities
Gas Tank 1,100/3 366.67 0.07
months
Water 150/month 150.00 0.03
Electricity 350/month 350.00 0.07
Total 866.67 0.16
Packaging
Pastry Bag 40/100 pieces 320.00 0.06
Printing 10/ one 200.00 0.04
Expense bondpaper
112
(40 logo)
Total 520.00 0.10
Total 1,386.67 0.26
Variable
Overhead
Fixed
Overhead
Rent 5,000.00 5,000.00 0.94
Cost-
Machineries
Cost- Utensils
Total Fixed 5,324.59 1
Overhead
Total Php 5.64

Production 29,895.02
Cost
Total 15.42
Production
Cost per Unit
Mark up 5.40
(35%)
Selling Price 20.82
Table no. 55 Note 13 Production Cost
113
Note 14
2025
Cash 2,921.12
145,857.19 148,778.39
Office Supplies 2,255.00
Prepaid Rent 15,000.00
PPE 2,563.00
Total Assets 170,596.39
Net Income 145,857.19

Return on Investment 85%
2026
Cash 2,921.12
170,040.64 172,961.84
PPE 2,542.00

2027
Cash 2,921.12
206,132.38 209,053.5
PPE 812.00
Total Assets 226,010,58

Total Assets 226,010,58
Table no. 56 Return on Investment
114
TAXATION
FEASIBILITY
115
A. Schedule of Taxes to be Paid
Permits and Licenses 2025 2026 2027
DTI Registration Fee 530.00 0.00 0.00
BIR Registration Fee 500.00 0.00 0.00
Barangay Permit 600.00 600.00 600.00
Mayor’s Permit 2,000.00 2,000.00 2,000.00
Business Permit Fee 2,000.00 2,000.00 2,000.00
Community Tax Fee 505.00 505.00 505.00
Garbage and Collection 1,500.00 1,500.00 1,500.00
Fee
Food and Drug Fee 1,000.00 1,000.00 1,000.00
Fire Safety and City 750.00 750.00 750.00
Hall Inspection Fee
Documentary Stamp 30.00 30.00 30.00
Sanitary Permit 300.00 300.00 300.00
Book of Accounts 250.00 250.00 250.00
TOTAL Php 9,965.00 Php 8,935.00 Php 8,935.00
Table no. 57 Schedule of Taxes to be Paid
116
B. Tax Incentives and Disincentive
Ube-Nana Bites, a sole proprietorship, qualifies as a Micro Business Enterprise
because its assets are under two million pesos. Due to this classification, the company is
eligible for two advantages or incentives: it is not required to pay income taxes and it is
required to pay its employees the minimum wage set by law. Along with providing
seasonal financing, the company also regularly donates monthly to SSS, Philhealth, and
Pag-Ibig. This implies that the company can receive tax benefits and has to give its
workers the minimum wage required by law. In addition, the company regularly invests
in seasonal finance and makes monthly payments to social security, healthcare, and
housing groups.
The business will profit from this in the form of tax exemptions for all revenue
produced by the business's operations. However, the company still needs to pay all of the
different kinds of required taxes that are specified in the tax schedule. The proprietor of
the company will also pay the employees a daily wage that is equal to the federal
minimum wage. Additional health benefits like SSS, Pag-Ibig, and Philhealth should be
available to workers as well.
C. Project Benefits Analysis
If the proposed product is developed and funded, it is expected to `produced positive
results. This stated business benefits the government, students, and employees because it
is a healthy product that complies with the government’s new rule prohibiting the
distribution of unhealthy foods ( junk foods, street foods, and so on) and helps consumers
reduce the delays and disadvantages that they usually face in a hurry.
117
Gaisano Countrymall, Apas , Cebu City, 6000 is a very convenient location for
potential customers, and this establishment is one of the busy areas that is nearby schools,
supermarket, and local work places. The chosen location already offers all of the services,
making it more convenient and strategic location for the proposed business.
Furthermore, because ube and banana are one of the most popular imports, the
business venture of producing healthy Ube-licious Banana can influence the business’s
projected future performance. This is what inspired the creators to create something that
could not only satisfy your cravings but also provide health benefits to consumers at a
reasonable price.
SOCIO-ECONOMIC
CONTRIBUTIONS
118
A. Socio-Economic Contributions
Business has always had a significant impact on how quickly a country's economy
grows. The proposed business, Ube-nana Bites, has the potential to make several
socioeconomic contributions, including job opportunities, economic growth, increased
demand for local produce, nutritional benefits, and cultural preservation. In addition, it
creates job opportunities and may satisfy basic needs and desires. Nationwide
socioeconomic foundations are gradually strengthened through business.
The company might open up job opportunities for locals, particularly in the
agricultural industry. For instance when the company grows and evolves into a
corporation, it may require formers to cultivate and harvest the ube and banana,
processors to turn them into products, and marketers to market and distribute the
products. However, the composed business offers job at the entry level as a sole
proprietorship because it requires a service crew.
The focus placed by Ube-nana Bites on products based on ube and banana may
encourage consumers to eat more food that is grown locally. This could help local
farmers find a market, promote sustainable farming methods, and lessen the
environmental impact of bringing food from other areas. As the company grows, it may
produce more income, draw more clients, and raise demand for regional products and
services.
119
Ube and Banana are widely used in a variety of cultures and cuisines across the
world. By emphasizing their versatility and net natural advantages, Ube-nana Bites may
help avoid and celebrate this cultural legacy. In general, ube banana bites have the ability
to uphold cultural customs, encourage wholesome eating, and spur economic expansion.
REFERENCES
120
REFERENCES
Feldmann, C., & Hamm, U. (2015, March 1). Consumers’ perceptions and preferences
for local food: A review. Food Quality and Preference .
https://doi.org/10.1016/j.foodqual.2014.09.014
Maria, A. L. S. (2023, April 5). Unique Takes on Ube: The Filipino Ingredient in Food,
Fashion, and Culture. Kapwa Gardens. https://www.kapwagardens.com/blog/ube-as-a-
creative-medium
Rd, J. B. (2024, January 10). Health Benefits of Bananas. Health.
https://www.health.com/bananas-8413931
Rd, C. P. M. (2023, April 19). 6 Ways Sleep May Help You Lose Weight. Healthline.
https://www.healthline.com/nutrition/sleep-and-weight-loss
Rd, S. M. B. (2023, July 3). 7 Benefits of Purple Yam (Ube), and How It Differs from
Taro. Healthline. https://www.healthline.com/nutrition/ube-purple-yam
121
Khoo, H. E., Azlan, A., Tang, S. T., & Lim, S. M. (2017, January 1). Anthocyanidins and
anthocyanins: colored pigments as food, pharmaceutical ingredients, and the potential
health benefits. Food & Nutrition Research/Food & Nutrition Research. Supplement.
https://doi.org/10.1080/16546628.2017.1361779
Milk. (n.d.). Better Health Channel.
https://www.betterhealth.vic.gov.au/health/healthyliving/milk
BSc, K. G. (2018, April 26). 6 Reasons Why Eggs Are the Healthiest Food on the Planet.
Healthline. https://www.healthline.com/nutrition/6-reasons-why-eggs-are-the-healthiest-
food-on-the-planet
122
APPENDICES
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
CURRICULUM VITAE
ANA FLOR T. GEMENTIZA

CAMBAILAN CATIGBIAN, BOHOL
gementizaanaflor@gmail.com
09507446411
PERSONAL DATA:
Age: 18
Gender: FEMALE
Degree: Senior High School
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: November 30, 2005
Place of Birth: Catigbian, Bohol
Desired Job: Doctor, Flight Attendant
Language Spoken: English, Cebuano, Filipino (Tagalog)
EDUCATIONAL BACKGROUND:
Present Education (SHS): University of Cebu – Banilad Campus, Senior High School
Grade 12 Student
Gov. Cuenco Ave. Banilad, Cebu City, 6000
S.Y. 2023 – 2024
Secondary Education (JHS): Holy Infant Academy

Barangay Baang Catigbian, Bohol
S.Y. 2021 –2022
Elementary Education: Cambailan Elementary School

Cambailan Catigbian, Bohol
S.Y. 20217 – 2018
146
ACHIEVEMENTS AND AWARDS:
 With Honors
SKILLS:
 Dancing
 Drawing
 Cooking
GUIDING PRINCIPLE/FAVORITE QUOTATION:

“ Do not do unto others what you do not want others do unto you”
147
CURRICULUM VITAE
Lynn Atasha D. Gutang 2x2 picture here!

MANDAUE, CEBU CITY
gutangatasha@gmail.com
09082784095
PERSONAL DATA:
Age: 18
Gender: FEMALE
Religion: Born Again
Date of Birth: January 06, 2006
Place of Birth: Cebu City
Desired Job: Flight Attendant, Custom, Business Woman
Present Education (SHS): University of Cebu – Banilad Campus

Grade 12 Student
S.Y. 2022 – present
Secondary Education (JHS): Benedicto College

A.S. Fortuna Street, Mandaue City Metro Cebu, Philippines, 6014
S.Y. 2018 – 2021
Elementary Education: Cabancalan 1 Elementary School

Cabancalan, Mandaue City, Cebu, 6014
S.Y. 2012 – 2018

 Most Honest
148
SKILLS:
 Dancing

“Mistakes aren’t mistakes they are lesson”
149
CURRICULUM VITAE
Romeo Alexander R. Tabora

TALAMBAN, CEBU CITY
Romeoengeng@gmail.com
09567628454
PERSONAL DATA:
Age: 18
Gender: Male
Date of Birth: October 24, 2005
Place of Birth: Iligan City
Desired Job: Computer engineering
Grade 12 Student
S.Y. 2023 – 2024
Secondary Education (JHS): Holy Family School Of Iligan

Suarez, Iligan City, 9200
S.Y. 2021 – 2022
Elementary Education: Pulangbato Elementary School

Pulangbato, Cebu City, 6000
S.Y. 2017 – 2018

 Codm Tournament 2nd Place Tournament
150
SKILLS:
 Cooking
 Drawing
 Dancing

“ One Day or Day One.”
151
CURRICULUM VITAE
CRISTOPHER PHILIP GEPITULAN

BANILAD, CEBU CITY
hazukicris@gmail.com
09670935427
PERSONAL DATA:
Age: 18
Gender: MALE
Date of Birth: May 28, 2005
Desired Job: Economist
Language Spoken: English, Cebuano, Filipino
Present Education (SHS): University of Cebu – Banilad Campus, Senior Science High School
Grade 12 Student
Secondary Education (JHS): Consolation National Highschool

National Highway Road, Poblacion Occidental, Consolacion, Cebu 6001
S.Y. 2017 – 2021
Elementary Education: Mount Olives Christian Academy

Consolacion, 6001 Cebu
S.Y. 2010 – 2016
152
 With Honors
SKILLS:
 Adaptability
 Perseverance
 Accountability

“It is what it is”
153
CURRICULUM VITAE
JAMAICA M. MAJESTRADO 2x2 picture here!

BANILAD, CEBU CITY
maicakes.05@gmail.com
09707866765
PERSONAL DATA:
Age: 19
Gender: FEMALE
Religion: Born Again Christian
Date of Birth: October 5, 2004
Desired Job: F.A., Police
Language Spoken: English, Cebuano, Filipino (Tagalog).
Grade 12 Student
S.Y. 2023 – 2024
Secondary Education (JHS): Barrio Luz National High School

Arch Bishop Reyes, Cabantan, Cebu City, 6000
S.Y. 2016 - 2021
Elementary Education: Barrio Luz Elementary School

Arch Bishop Reyes, Cabantan, Cebu City, 6000
S.Y. 2011 - 2016

 Best in Filipino
154
SKILLS:
 Drawing

“ Life is tough and so are you”
155
CURRICULUM VITAE
KAREN MAE E. ARATIA

BANILAD, CEBU CITY
aratiakaren@gmail.com
09357041215
PERSONAL DATA:
Age: 18
Gender: FEMALE
Date of Birth: December 09, 2005
Place of Birth: Macarthur Leyte
Desired Job: Psychology, Education, Fight Attendant
Language Spoken: English, Cebuano, Filipino (Tagalog),Waray
Present Education (SHS): University of Cebu – Banilad Campus, Junior Science High School
Secondary Education (JHS): Barrio Luz National High School

Arch Bishop Reyes Avenue Cebu City , 6000
S.Y. 2018– 2022
Elementary Education: Barrio Luz Elementary School

Arch Bishop Reyes Avenue Cebu City , 6000
S.Y. 2012– 2018

 Academic Achiever
 2nd placer in Cooking Contest
156
 Winner in the Drum and Lyre Competition
SKILLS:
 Dancing
 Cooking
 Singing
 Flexible

“ ALWAYS TAKE
157
158

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UBE-NANA BITES

A PROPOSED FOOD PRODUCT BUSINESS

A Feasibility Study Presented to

In Partial Fulfillment of the Requirements

Ana Flor T. Gementiza

Part 1- The Research

B. Theoretical Background of the Product/Service 2

G. General Statement of Viability 25

H. Statement of Risk and Mitigants 28

Part 2 - Marketing Plans

B Justification of Market Viability 32

D. Demand and Supply Analysis 36

Demand and Supply Analysis 36

Total Demand and Supply 38

Present Supplier Competition 45

F. Programs and Strategies 52

Own Marketing Program and Strategies 53

G. Marketing and Selling Expense 56

Part 3 - Technical Plans

A. Technical Product Description 58

Step by Step Procedure 61

Duration per Step

C. Labor and Machine Requirements per Step

F. Machineries and Equipment

G. Raw Materials Requirements

K. Waste Management and Disposal System

L. Quality Control System

Part 4 - Organizational Plans

A. Legal Forms of the Business

C. Qualification of Officers 121

D. Office and Equipment Supply 123

E. Gantt chart of Activities 124

Part 5 - Financial Plans

B. Total Projected Cost 131

D. Source of Financing 133

E. Statement of Financial Assumptions 137

F. Income Statement 139

G. Return on Investment 140

H. Payback Period 140

I. Schedules and Notes 141

Part 6 - Taxation and Socio-Economic Contributions

A. Schedule of Taxes to be paid 179

B. Tax Incentives and Disincentives 180

C. Project Benefit Analysis 181

Socio-Economic Contributions 183

Curriculum Vitae 211

Preference on the Price and Location

General Statement on Viability

Statement of Risk and Mitigants

Demand and Supply Analysis

Marketing and Selling Expense

Production Schedule of Ube Nana-Bites

Machinery and Equipment

Raw Materials Requirements

Qualification of Officers and Hiring Policy

Gantt Charts of Activities

The Logo of the Business 31

Potential Market Demand 39