Chapter 1: Project Summary

A. Name of Enterprise

INTRODUCTION

The implementing rules and regulations of republic act no. 10611, “an act to strengthen
the food safety regulatory system in the country to protect consumer health and facilitate market
access of local foods and food products, and for other purposes” otherwise known as the “food
safety act of 2013.” Step into the world of extraordinary shakes at JELLO SHAKE, where flavor
innovation meets unparalleled indulgence. Nestled in the heart of Pandan, we take pride in
curating an exceptional shake experience that transcends the ordinary. Our journey begins with a
commitment to quality –each shake is a masterpiece, meticulously crafted with the finest
ingredients sourced for their richness and freshness.

At JELLO SHAKE, we understand that a shake is not just a beverage; it's a symphony of
sensations that ignite the senses. From classic favorites that evoke nostalgia to avant-garde
creations pushing the boundaries of flavor, our menu is a celebration of diversity. Our shakes
aren't merely drinks; they are an expression of our passion for blending creativity and taste,
offering you a journey through a spectrum of delightful and unique concoctions.

What sets us apart is not just the richness of our shakes but the personalized touch we
bring to each creation. Whether you're craving the velvety smoothness of a classic chocolate
shake or the adventurous fusion of unexpected flavors, our skilled artisans are here to craft the
perfect shake tailored to your desires. At JELLO SHAKE, every sip is an invitation to savor the
extraordinary.

Join us on a shake odyssey at JELLO SHAKE, where innovation, quality, and your
satisfaction converge in a symphony of flavors. Our commitment is not just to serve shakes; it's
to create moments of pure bliss that linger on your palate and in your memories. Come, indulge
in the art of shaking up your world at JELLO SHAKE.
 (Chapter 1)
Project Summary
The project summary presents the name of the business and the location. In-depth
information about the business operations is also provided in this section. The business will be
open from Monday through Sunday from 8:00 am to 9:00 pm. Due to the benefits, this sort of
organization provides comprehensive service to consumers to ensure their sense of satisfaction.
Our business target demographic is everyone interested in the current JELLO SHAKE and
aesthetic trend, including families, friends, students, and tourists. The project also advertising
campaigns using flyers and social media sites like Facebook Page and Instagram. JELLO
SHAKE will help the Tourism Industry in Bogo City, Cebu. Also, this partnership serves as an
inspiration to young entrepreneurs who want to venture into the world of business. JELLO
SHAKE ensures to pay annual taxes for the government's projects and gives benefits to the
employees. Also, the partnership assures that they will earn high revenue. They also offer jobs
for the people and take responsibility for the environment.

Enterprise Name
JELLO SHAKE

Vision Statement:

To be the leading shake brand known for our innovation, wide flavor selection, and
commitment to quality. We aspire to create memorable frozen moments and bring smiles to
people's faces across the streets."

Mission Statement:

To craft and share the joy of delectable shakes that capture the essence of fun, creativity.
We are dedicated to using locally sourced ingredients to create a sweet experience that delights
our customers of all ages."

Goals:

To enhance local brand recognition, we will actively engage in community events, and
utilize social media platforms to extend our reach to a wider audience.

Location/ Vicinity map

St. Pandan Mountain Breeze, Bogo City, Cebu
 Definition of the project

A shake business refers to a commercial enterprise primarily focused on producing and

selling shakes, which are typically thick, creamy beverages made by blending various ingredients
like ice cream, milk, fruits, flavorings, and sweeteners. These businesses often operate as shake
shops, stands, or franchises and offer a variety of shake flavors and combinations to cater to
customer preferences. Shake businesses may also provide customization options, allowing
customers to choose their ingredients and toppings. The goal of a shake business is to provide
customers with a delicious and indulgent beverage experience, often emphasizing taste, quality,
and creativity in their product offerings.

Project Long range activities

The business plan for a shake business includes expanding the menu with unique flavors,
opening new locations, implementing sustainable practices, launching a loyalty program,
integrating technology, maintaining quality control, and developing a comprehensive marketing
plan with an online presence and influencer partnerships. The timeline for these initiatives ranges
from 1-5 years. The company should also explore collaborations with local suppliers and flavor
specialists. It should educate customers about sustainability efforts and offer eco-friendly
options. Staff training is important for excellent customer service and product knowledge. The
business should consider exploring partnerships with food delivery apps to reach a broader
audience.

Mode Financing

Jello Shake are three ways to fund our business: using personal savings or investments,
borrowing from family and friends, or applying for traditional bank or Small Business
Administration loans. Each option has its own benefits and drawbacks, so be sure to formalize
agreements and terms to avoid potential conflicts.

G. Major Assumption and Summary of Findings and Conclusions

· Marketing Feasibility

JELLO SHAKE caters to customers with different objectives, such as having a snack or
playing online games. The establishment focuses on meeting customers' food and beverage
needs. The economic activity in Bogo City, Cebu, calls for market research to guide the
 identification and evaluation of tactics to attract clients. To ensure the project's success,
measuring psychological components and unique customer behavioral patterns is necessary.

· Management Feasibility

The partnership-style JELLO SHAKE is operated by six businesspeople, each of whom

has a specific role to perform. The management plans to look into customer happiness even
further. To manage efficiently, management must first identify the critical functions. The
advocates choose this form of company organization because partnerships are an excellent legal
structure for start-ups and can aid in the development of a lucrative enterprise with resources,
capital, and a profit-sharing structure.

· Technical Feasibility

JELLO SHAKE serving you the best of quality dessert and shake. The following desserts
are available at JELLO SHAKE with different flavors. This is believed that the initiative will
succeed. Employees will have the necessary equipment and tools, as well as proper training and
understanding to deliver high-quality services. To ensure that every guest has a positive
experience, every member of the crew will get thorough training in customer satisfaction and
comfort protocols. They will also learn how to welcome customers and how to dress
appropriately. Consequently, the organization may effectively handle and deliver superior
customer service, perhaps resulting in recurring revenue from satisfied clients.

·Financial Feasibility

Through assessing various factors, such as start-up and operating costs, revenue
projections, market trends, and regulatory compliance. Additionally, risk management and
determining whether the business can generate enough profit to sustain itself and provide return
on investment in the long run are crucial components of developing a sound business plan.

· Socio-Economic Feasibility

Assessing the impact of a business on society and the economy is crucial. This includes creating job
opportunities and supporting local suppliers while promoting community cohesion. It's also important to offer
healthier options, implement eco-friendly practices, ensure accessibility and inclusivity, respect local culture,
and adhere to ethical standards. Considering these factors can improve a business's reputation and success
within the community while contributing positively to the local economy and society.
· Conclusion
Venturing into the shake and dessert business presents both challenges and opportunities.
The market's demand for innovative flavors and experiences provides a promising landscape for
growth. Prioritizing exceptional quality, menu exploration, and strong customer engagement
aims to carve a niche in this indulgent market. Commitment to sustainability practices,
community connection, and providing an inviting ambiance align with contemporary consumer
values. A skilled and motivated team is vital to prioritize employee development and well-being,
ensuring a positive work culture. The envisioned expansion into new markets reflects a strategic
approach, guided by thorough market research and a clear understanding of consumer demands.
Integrating eco-friendly practices and active community involvement remains integral to our
business ethos. In essence, the shake and dessert business is about creating memorable
experiences, building lasting connections, and contributing positively to both the local
community and the environment. Our business aspires to become a sweet haven for indulgence,
making every visit a delightful celebration of taste and joy.
 MARKETING STUDY

Philip Kotler defines marketing as “the science and art of exploring, creating, and
delivering value to satisfy the needs of a target market at a profit. Marketing identifies unfulfilled
needs and desires. It defines, measures and quantifies the size of the identified market and the
profit potential.

What covers marketing aspects are demand assumption, competitor analysis, demand
evaluation, marketing program, the channel of distribution, promotion, and SWOT Analysis.

Name Enterprise

Introducing JELLO SHAKE, where the name itself is a fusion of our name, joy and
flavor. At JELLO SHAKE, we pride ourselves on creating delightful experiences through our
innovative and delicious shakes. Our name reflects our commitment to combining the best
ingredients with a dash of fun, resulting in a burst of flavors that will leave your taste buds
dancing.

At the heart of JELLO SHAKE is a passion for crafting unique and indulgent shakes that go
beyond the ordinary. We believe that every sip should be a moment of bliss, and our menu is a
testament to the creativity and dedication we pour into each concoction. Whether you're a fan of
classic favorites or crave adventurous blends, JELLO SHAKE is your go-to destination for the
ultimate shake experience.

Target Market

The target market base of our proposed business in Bogo City includes high school and
college students, teachers and school staff, parents and guardians, cyclists and pedestrians,
health-conscious students, and local residents. Offering affordable and delicious shakes that cater
to different taste preferences of students is important. Providing a quiet and comfortable
environment for educators and school staff to unwind is also essential. Family-friendly deals,
promotions, and grab-and-go options are recommended to attract parents and guardians. To
appeal to cyclists and pedestrians, bike racks, outdoor seating, and convenient shake options are
necessary. Offering healthier shake options using fresh fruits, low-fat yogurt, and protein
supplements is important to attract fitness and nutrition-focused students. which will be the
center of our target market of Jello Shake.
Customer benefits

JELLO SHAKE offers a wide variety of personalized shakes made with fresh and high-
quality ingredients, including premium toppings and fresh fruits. We also offer low-fat, dairy-
free, and low-sugar options for health-conscious customers. Our classic milkshakes evoke
nostalgia, while our imaginative and seasonal shake creations keep customers excited to return.
Additionally, we provide quick and efficient service with a range of sizes to accommodate
different preferences, including kid-sized shakes and special treats for young customers. Our
loyalty program rewards returning customers with discounts and freebies, and we offer online
ordering and delivery options for convenience. Finally, we prioritize sustainability with eco-
friendly practices such as biodegradable packaging and responsible sourcing. Our friendly and
knowledgeable staff provides excellent customer service to ensure a pleasant experience for
every customer.

Competitors Analysis

In marketing the process of analyzing the advantages and disadvantages of current and
prospective rivals in marketing and strategic management. A strategic viewpoint on both
offensive and defensive opportunities and threats is offered by this analysis. Profiling facilitates
the effective and successful development, implementation, monitoring, and modification of
strategies by bringing together all relevant sources of competitor data into a unified framework.

Product You Competitor I Competitor II

Mango Series Shake 60 165 95

Kiwi Series Shake 60 165 95

Waffle Series 90 95

Fries Barbecue 50 60 50

Fries Cheese 50 60 50
Demand Evaluation

Name NO. Unit Total Selling Total

Product Customer Cost Price
s

Buko Series Shake 78 31 2,418 60 4,680

Pineapple Series Shake 55 31 1,705 60 3,300

Blue Berry Series Shake 79 31 2,449 60 4,740

Mango Series Shake 80 31 2,480 60 4,800

Banana Series Shake 80 31 2,480 60 4,800

Kiwi Series Shake 70 31 2,170 60 4,200

Fries Cheese 85 42 3,570 50 4,250

Fries BBQ 85 42 3,570 50 4,250

Waffle Blueberry Series 70 67 4,690 90 6,300

Waffle Mango Series 75 67 5,025 90 6,750

Waffle Banana Series 70 67 4,690 90 6,300

Total 827 471 25,532 54,370

OVERALL TOTAL PER 24,810 765,960 1,631,100

MONTH

OVERALL TOTAL PER 245,520 9,191,520 19,573,200

YEAR

This establishments projected revenue for year one will be calculated based on the
numbers of the customers who buy our products in the store. The proponent projective of
customer is per 24,810 month or 297,720 per year and total sales of 19,573,200 per year. Based
on the above computation JELLO SHAKE projected revenue for the first year is 19,573,200.
Demand Assumption
Assumption: Exemptions:

 The demand for our business shake will
increase steadily over the next year due
to growing awareness of the health
benefits of our product.
 The target market for our business shake
consists primarily of health-conscious
individuals who are willing to pay a
premium for high-quality, nutritious
products.
 The demand for our business shake is not
heavily influenced by seasonal
fluctuations or external economic factors.
 The demand for our business shake
may be impacted by competitive
products entering the market.
 Changes in consumer preferences
or trends towards different types of
health products could affect the
demand for our business shake.
 External events such as a global
health crisis or economic downturn
could potentially decrease the
demand for our business shake.

Marketing program
JELLO SHAKE is a shake business that offers unique flavors, premium ingredients, and
a personalized experience. Their target audience includes health-conscious individuals, students,
families, and those seeking a refreshing shake experience.

JELLO SHAKE has a visually appealing logo and cohesive brand identity, and they have
a user-friendly website with an online ordering system. Their social media platforms showcase
visually engaging content and promotions, and they introduce new and seasonal flavors to keep
customers excited. They have a loyalty program that rewards repeat customers and strategic
partnerships with local influencers and food bloggers.

JELLO SHAKE actively participates in local events and sponsors community activities to
build a strong and supportive local presence. They emphasize eco-friendly practices and produce
visually appealing and engaging content on social media.
Channel Distribution

The goods and services are made available to this type of business institution's target
markets and clients. Supporters and customers alike can visit Jello Shake to take advantage of its
cool, refreshing qualities. developing a special recipe, taste, or presentation that involves work
like developing, testing, and promoting ingredients in order to provide clients with a delectable
delight.
IMJ

TOP CREAMY

JELLO SHAKE CUSTOMER

INJOY

FOOD HUB

Promotion

Send emails to both present and potential clients letting them know that they have the chance to
taste a new variety of donut first. Combine the offer with a contest to generate some buzz. For
example, invite patrons to assist you in naming a new doughnut, and offer prizes and discounts to
the selected winner. Promotions are the processes or strategies we'll employ to create our Jello
Shake, and they're designed to entice clients and ensure they take benefit of the products and
services the company offers.

· Promotions on social media

· Online classifieds

· Blogs

· Influencer Marketing

· Creating a website
 · Flyers

SWOT ANALYSIS

A SWOT analysis, a strategic planning technique, to evaluate a project or business venture's

strengths, weaknesses, opportunities, and threats. It can help our company have a better
understanding of the past and find answers to present or future business problems.

Strength:
* Versatile: JELLO SHAKES can be made in
various flavors and styles, allowing for
customization.
* Appeal to a wide audience: They can attract
both children and adults.
* Easy to prepare: JELLO SHAKES are
relatively simple and quick to make.
* Fun and visually appealing: The colorful and
jiggly nature of JELLO SHAKE can be
attractive.
Weaknesses:
* Limited nutritional value: JELLO
SHAKES are often high in sugar and may
lack essential nutrients.
* Competition: The market for sweet
desserts and shakes is competitive.
* Seasonal demand: Some flavors or styles
may have seasonal popularity.
* Perceived as unhealthy: Some consumers
might view JELLO SHAKES as a less
healthy dessert option.

Opportunities:
* Health-conscious variations: Develop healthier
JELLO SHAKE options with reduced sugar or
added nutritional value.
* Innovation: Create new and unique JELLO
SHAKE flavors or styles to stand out in the
market.
* Marketing campaigns: Use creative marketing
to promote JELLO SHAKES as a fun and
nostalgic treat.
* Partnerships: Collaborate with restaurants or
cafes to introduce JELLO SHAKES to a wider
audience.
Threats:
* Health trends: Increasing health
awareness may reduce the demand for
sugary desserts.
* Dietary restrictions: Dietary restrictions,
such as vegan or gluten-free diets, could
limit the market.
* Ingredient costs: Fluctuating ingredient
prices could affect production costs.
* Food safety regulations: Compliance
with food safety standards is crucial to
avoid issues.
 CHAPTER 3

According to Harold Koontz, Management is an art of getting things done through and
with the people in formally organized groups. It is an art of creating an environment in which
people can perform and individuals and can co-operate towards attainment of group goals.

Form Ownership

In this form of ownership, the business will be owned and operated by Six of individuals
(Clive, Engel, Clifford, Elther, Martin, Bianca). In this partnership structure, decision-making
authority and responsibilities are shared among the members. As the group proprietor, Jello
Shake will have complete control over all aspects of the fruit shake business, including decision-
making, operations, and finances. Our goal for JELLO SHAKE is to create exceptional and
delicious experiences for our customers through teamwork and innovation. By combining our
passion for quality desserts, we strive to establish JELLO SHAKE as a top destination for tasty
treats. Our commitment to building a business that fosters community and success is driven by
the dedication of our team of six individuals.

Project Originator

JELLO SHAKE in the City of Bogo was conceived by a culinary expert and recipe
developer with a passion for creating delightful and innovative shake experiences. The idea
originated from the desire to blend joy and flavor in a unique and visually appealing way.
JELLO SHAKE envisioned a shake business that goes beyond the ordinary, crafting shakes that
capture the essence of fun and creativity. The mission was to bring smiles to people's faces and
create a sweet experience using locally sourced ingredients.
 Pre- Operating Period

The following activities will be included in the business’s pre-operational phase:

1. First must complete all necessary legal paperwork and obtain licenses.

2. Find materials that will be utilized in the building’s construction must be purchased in order for
it to be completed.

3. The hiring processes.

a. Advertise Job Openings utilize online job platforms, local community

boards, and your business website to advertise job openings. Highlight the unique aspects
of working at your shake business.

b. Creating a pool of potential employees is taken into consideration when

recruiting, in accordance with the human resource plan.

c. Orientation is intended to make it easier for the chosen employees to fit

into the organization.

d. The goal of training and development is to increase people’s and group’s

capacity to contribute to organizational effectiveness.

e. Skills Assessment depending on the role, implement a skills assessment or

practical task to evaluate the candidate's ability to perform job-specific tasks.

4. Marketing the services in advance of the operation period is included in promotion and
advertising.

5. We want to make the JELLO SHAKE as perfect as possible so that we are fully prepared for its
first day of business, so we want to put it through dry runs. This is the period of preparation for
opening or test conducting demos.

6. Operation: The beginning of the business itself.

 Gantt Chart

Pre- Operating Activities

A Timetable for the project implementation

Pre- Ma Jun Jul Augus Septembe Octobe Novembe Decembe Januar

Operating y e y t r r r r y
Activities

License

✔
Building
Constructio
n

✔
Job Hiring

✔
Promotion

Dry run

✔
Promotion

Project of the first month is having a license in May and four months dedicating the
construction building setting up from June to August. Hiring process will go to the third month
constructing the building. The promotion will take place though the first month to last and dry
run will happen in five and six months and the standard operation in which the project process
must be finished on the 11th month.
 Organizational Structure

GENERAL
MANAGER

BARISTA FINANCIAL MARKETING

HEAD
WAITER
CHEF

STOCKER CASHIER

LIASON

JOB SPECIFICATION OF OFFERS AND KEY PERSONNEL

The owner will need workers to create/build a store or business stall first after this
process, they will still need workers who will help or support the production or creation of the
product which is our JELLO SHAKE. They are also the ones who maintain the cleanliness of the
store/counter and are responsible for providing comfort to customers.

The owner– also known as the entrepreneur, is responsible for always coming up with new ideas
and ways to improve his products. He is also the person who monitors the company's situation.

General manager– someone who helps the owner manage the business and execute/implement
any ideas generated.

Barista- A barista is a person who specializes in making and serving shake and other beverages
in a JELLO SHAKE The role of a barista involves various tasks related to preparing and as well
as providing customer service.
Head chef- A head chef, also known as an executive chef or chef de cuisine, is the chief or lead
chef in a professional kitchen. The head chef is typically responsible for overseeing all aspects of
kitchen operations, including planning menus, managing kitchen staff, and ensuring the quality
and consistency of food preparation.

Liaison- are responsible for arranging all the products on the display shelves, processing
payments and keeping the shop clean and also responsible for proper food storage, cleaning the
preparation area, and ensuring utensils and trays are clean and ready to use.

Waiter- he/she as servers or wait staff, their primary responsibility is to ensure that customers
have a positive dining experience.

Cashier- he/she cashier is an individual responsible for handling financial transactions with
customers in various retail or service establishments. The primary role of a cashier is to process
sales transactions, receive payments, and provide customers with receipts. To record all the
payments.

Stocker-A stocker, also known as a stock clerk or shelf stocker, is responsible for managing and
organizing merchandise within a retail or warehouse environment. Their primary role is to ensure
that products are appropriately stocked on shelves or in storage areas so that customers can easily
find and purchase items.

Marketing- Promoting products, services, or brands to attract, engage, and retain customers. The
ultimate goal of marketing is to create awareness, generate interest, and drive profitable customer
action.

Employees/Workers – capable, high-performing individuals who will help businesses succeed.

The person responsible for producing/creating the product.

 Chapter 4

Technical Study

This technical study explores the production process, ingredients, nutritional aspects, and
potential improvements of shake, a popular beverage made by blending a base liquid (such as
milk, yogurt or fruits) with flavorings, sweeteners, and additives. The technical viability of the
new idea is assessed during this feasibility study phase in terms of the inputs required for the
product's manufacture, the anticipated output, and the facilities and buildings required for
production. A decision between the established set of alternatives and cost estimates for fixed
investments, manufacturing costs and expenses, and start-up costs and fees should be made at the
conclusion of the study.

SERVICE
JELLO SHAKE will be open Monday-Sunday only from 10:00 am to 8:00 pm. This
proposes that businesses offer customized doughnuts and milkshakes, and they’ll experience the
best and highest quality of their choices.

Product

JELLO SHAKE offers a diverse menu of shakes that are more than just beverages—they
are crafted experiences. With a focus on flavor innovation, quality ingredients, and personalized
creations, JELLO SHAKE stands out as a destination for delightful and indulgent treats. The
shakes range from classic favorites to avant-garde creations, appealing to a broad audience.

Name Selling Price Snack Selling Price

Product

Beverage Fries Cheese 50

Buko Series Shake 60 Fries BBQ 50

Pineapple Series Shake 60 Dessert

Blue Berry Series 60 Waffle Blueberry 90

Shake Series
 Mango Series Shake 60 Waffle Mango Series 90

Banana Series Shake 60 Waffle Mango Series 90

Kiwi Series Shake 60

PRODUCT OR SERVICE PROCESS

Market research is essential to evaluate the demand for nutrient-packed protein JELLO
SHAKES. Also conduct surveys to find possibilities and gaps in the protein shake market,
surveys and interviews with potential customers in the target demographic, industry report
analysis, and competitor research are required. Events hosting taste tests in nearby fitness
facilities, gyms, or health expos are beneficial for obtaining feedback and improving product
offers. Insights about preferences and trends can also be obtained through informal social media
interactions and online questionnaires. Excitement can be generated and the first demand for the
product can be estimated with a controlled launch via a test phase and pre-order campaign
featuring special incentives.

Figure 1
Greeting the Guest

Greet the guest with a humble smile

Use the proper rising intonation of voice

Greeting the customer with

the last name and title if you know
them. If you don’t know them address
them as Ma’am and Sir. It will be a
good personality approach.
 Figure 2

Location of the Enterprise

One of the most important factors in our business's success is its location. Accessibility
and parking might be just as crucial to a company's success as high-quality goods and services.
The product we offer is just one of the many components of the business that are impacted by
location.

Building layout

A building with an area of 62.192 square meters. The front and rear elevations of the
building have a scale measurement of 13.599 meters (see and front and rear elevation). The
left and right-side elevations of the building have a scale measurement of 15.156 meters.
The building is composed of glass windows and is closed. It is highly centralized air
conditioned.
 Figure 3

TOP ELEVATION

Figure 4

FRONT ELEVATION

Figure 5

LEFT ELEVATION
 Figure 6

RIGHT ELEVATION

Figure 7

REAR ELEVATION
FIGURE 8
Property Equipment

Exhaust Fan

Breaker

Freezer

Blender

Refrigerator

Electric Stove

Mirror

Air Conditioner

Computer

Fire Extinguisher

Sound Equipment

Furniture & Fixtures

Office Chairs

Table

Paintings

Round chair’s

Steel Filling Cabinet

Office Table

Wall clock
FIGURE 9
OFFICE SUPPLIES

Long Bond Paper

Short Bond Paper

A4 Bond Paper

Pencil

Ball pen

Staplers

Stapler wire

Fastener

Long Folder

Short Folder

Long Envelops

Short Envelops

Liquid Eraser

Calculator

Puncher

Notepad

Scissors
FIGURE 10
COMFORT ROOM SUPPLIES

Hand Dryer

Toilet Paper

Tissue

Air Freshener

Window Cleaner

Squeegee

Mop

Toilet Bowl Brush

Broom and Dust Pan

Hand Soap

Liquid Soap

Dish Washing Liquid

Trash Can

Sponge

Toilet Cleaner
 Chapter 5: Financial Study
Financial Study refers to an in-depth examination and analysis of the financial aspects of
a business, project, investment or any other financial entity. This study involves gathering and
evaluating relevant financial data to understand the current and potential financial health,
performance and viability of the subject under consideration. It includes various financial
analyses, projections and assessments to aid in decision-making, planning and risk management.
A financial study often covers areas such as budgeting, cost analysis, revenue projections,
investment evaluation, risk assessment and the preparation of financial statements. The goal is to
provide a comprehensive understanding of the financial landscape and support informed
decision-making processes.

MAJOR ASSUMPTION

1. Straight line method is used for depreciation

2. Light and water costs have been calculated Kilowatts hour and per cubic meter and an
expected to rise by 5%. Respectively.
3. After years of its operation or as required by government regulation salaries and wages will
rise by 2% percent.
4. Sales will increase by to 10% in succeeding years.
5. Every year, the number of clients Customer group by 10%
6.The purchase cost will increase by 3 percent per year.
7. The transportation will Increase 5% every 2 years.
8. The advertising expenses will increase by 2% per year.
9. Net income by partners.

FINANCIAL STATEMENT

The financial statement represents the results of operations and the company’s financial
position. Public traded companies commonly prepare four main statements: Balance sheet,
income statement and cash flow statement. This is formal regard of a business’s financial
activities and position, a person, or other entity.
 Relevant financial information is presented in a structured manner and in a form that is
easy to understand. They typically include an introductory financial statement accompanied by
management discussion and analysis.

YEAR 1

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 750 22,500 900 2400 6000

MANAGER 22,800
270,000

MANAGER 700 21,000 900 2400 6000

22,800
FINANCE 252,000

MARKETING 650 19,500 900 2400 6000

22,224
234,000

BARISTA 600 18,000 900 2400 6000

20,520
216,000

HEAD CHEF 550 16,500 900 2400 6000

18,804
198,000

WAITER 500 15,000 900 2400 6000

17,100
180,000

STOCKER 450 13,500 900 2400 5400

15,384
162,000

CASHIER 450 12,000 900 2400 5400

13,680
162,000

LAISON 450 12,000 900 13,680 2400 5400

162,000
Year 2

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 750 22,500 900 2400 6000

MANAGER 22,800
270,000

MANAGER 700 21,000 900 2400 6000

22,800
FINANCE 252,000

MARKETING 650 19,500 900 2400 6000

22,224
234,000

BARISTA 600 18,000 900 2400 6000

20,520
216,000

HEAD CHEF 550 16,500 900 2400 6000

18,804
198,000

WAITER 500 15,000 900 2400 6000

17,100
180,000

STOCKER 450 13,500 900 2400 5400

15,384
162,000

CASHIER 450 12,000 900 2400 5400

13,680
162,000

LAISON 450 12,000 900 13,680 2400 5400

162,000
Total 1,836,000 150,000 8100 166,992 21600 52200

YEAR 3

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 900 27,000 900 2,880 7.200

MANAGER 27,360
324,000

MANAGER 840 25,200 900 2,880 7.200

27,360
FINANCE 302,400

MARKETING 780 23,400 900 2,880 7.200

26,668
280,800

BARISTA 720 21,600 900 2,880 7.200

24,624
259,200

HEAD CHEF 660 19,800 900 2,880 7.200

22,564
237,600

WAITER 600 18,000 900 2,880 7.200

20,520
216,000

STOCKER 540 16,200 900 2,880 6,480

18,460
194,400

CASHIER 540 14,400 900 2,880 6,480

16,416
194,400

LAISON 540 14,400 900 16,416 2,880 6,480

 194,400

YEAR 4

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 27,000 900 2,880 7.200

MANAGER 324,000 27,360

MANAGER 25,200 900 2,880 7.200

302,400 27,360
FINANCE

MARKETING 23,400 900 2,880 7.200

280,800 26,668

BARISTA 21,600 900 2,880 7.200

259,200 24,624

HEAD CHEF 19,800 900 2,880 7.200

237,600 22,564

WAITER 18,000 900 2,880 7.200

216,000 20,520

STOCKER 16,200 900 2,880 6,480

194,400 18,460

CASHIER 14,400 900 2,880 6,480

194,400 16,416

LAISON 14,400 900 16,416 2,880 6,480

194,400
YEAR 5

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 27,000 900 2,880 7.200

MANAGER 324,000 27,360

MANAGER 25,200 900 2,880 7.200

302,400 27,360
FINANCE

MARKETING 23,400 900 2,880 7.200

280,800 26,668

BARISTA 21,600 900 2,880 7.200

259,200 24,624

HEAD CHEF 19,800 900 2,880 7.200

237,600 22,564

WAITER 18,000 900 2,880 7.200

216,000 20,520

STOCKER 16,200 900 2,880 6,480

194,400 18,460

CASHIER 14,400 900 2,880 6,480

194,400 16,416

LAISON 14,400 900 16,416 2,880 6,480

194,400
2,203,200 180,000 8,100 200,388 25,920 62,640
TOTAL
SCHEDULE 1

SUMMARY SOURCES

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

TOTAL SALES 19,573,200 21,530520 23,683,572 26,051,929 28,657,121

SCHEDULE 2

ANNUAL 245,520 270,072 297,079 326,786 359,464

CUSTOMER

INCREASE IN 0 24,552 27,007 29,707 32,678

CUSTOMER

TOTAL 245,520 294,624 324,086 356,493 392,142

CUSTOMER YEAR

AVERAGE 80 88 96.8 106.48 117.128

SELLING PRICE

TOTAL 19,573,200 21,530520 23,683,572 26,051,929 28,657,121

SALESYEAR
SCHEDULE 3

YEAR 1

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 750 22,500 900 2400 6000

MANAGER 22,800
270,000

MANAGER 700 21,000 900 2400 6000

22,800
FINANCE 252,000

MARKETING 650 19,500 900 2400 6000

22,224
234,000

BARISTA 600 18,000 900 2400 6000

20,520
216,000

HEAD CHEF 550 16,500 900 2400 6000

18,804
198,000

WAITER 500 15,000 900 2400 6000

17,100
180,000

STOCKER 450 13,500 900 2400 5400

15,384
162,000

CASHIER 450 12,000 900 2400 5400

13,680
162,000

LAISON 450 12,000 900 13,680 2400 5400

 162,000

Year 2

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 750 22,500 900 2400 6000

MANAGER 22,800
270,000

MANAGER 700 21,000 900 2400 6000

22,800
FINANCE 252,000

MARKETING 650 19,500 900 2400 6000

22,224
234,000

BARISTA 600 18,000 900 2400 6000

20,520
216,000

HEAD CHEF 550 16,500 900 2400 6000

18,804
198,000

WAITER 500 15,000 900 2400 6000

17,100
180,000

STOCKER 450 13,500 900 2400 5400

15,384
162,000

CASHIER 450 12,000 900 2400 5400

13,680
162,000

LAISON 450 12,000 900 13,680 2400 5400

162,000
Total 1,836,000 150,000 8100 166,992 21600 52200

YEAR 3

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 900 27,000 900 2,880 7.200

MANAGER 27,360
324,000

MANAGER 840 25,200 900 2,880 7.200

27,360
FINANCE 302,400

MARKETING 780 23,400 900 2,880 7.200

26,668
280,800

BARISTA 720 21,600 900 2,880 7.200

24,624
259,200

HEAD CHEF 660 19,800 900 2,880 7.200

22,564
237,600

WAITER 600 18,000 900 2,880 7.200

20,520
216,000

STOCKER 540 16,200 900 2,880 6,480

18,460
194,400

CASHIER 540 14,400 900 2,880 6,480

16,416
194,400
LAISON 540 14,400 900 16,416 2,880 6,480

194,400

YEAR 4

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 27,000 900 2,880 7.200

MANAGER 324,000 27,360

MANAGER 25,200 900 2,880 7.200

302,400 27,360
FINANCE

MARKETING 23,400 900 2,880 7.200

280,800 26,668

BARISTA 21,600 900 2,880 7.200

259,200 24,624

HEAD CHEF 19,800 900 2,880 7.200

237,600 22,564

WAITER 18,000 900 2,880 7.200

216,000 20,520

STOCKER 16,200 900 2,880 6,480

194,400 18,460

CASHIER 14,400 900 2,880 6,480

194,400 16,416

LAISON 14,400 900 16,416 2,880 6,480

194,400
YEAR 5

EMPLOYEES YEARLY 13TH PAY SSS PAG PHIL

SALARY MONTH CLOTHING IBIG HEALTH

GENERAL 27,000 900 2,880 7.200

MANAGER 324,000 27,360

MANAGER 25,200 900 2,880 7.200

302,400 27,360
FINANCE

MARKETING 23,400 900 2,880 7.200

280,800 26,668

BARISTA 21,600 900 2,880 7.200

259,200 24,624

HEAD CHEF 19,800 900 2,880 7.200

237,600 22,564

WAITER 18,000 900 2,880 7.200

216,000 20,520

STOCKER 16,200 900 2,880 6,480

194,400 18,460

CASHIER 14,400 900 2,880 6,480

194,400 16,416

LAISON 14,400 900 16,416 2,880 6,480

194,400
2,203,200 180,000 8,100 200,388 25,920 62,640
TOTAL
SCHEDULE 4
ANNUAL DEPRECIATION

Items Quantity Acquisition Cost Estimated lifeAnnual Depreciation

Building
Property Equipment
Exhaust Fan 2 2,220.00 4 555.00
Breaker 3 1,140.00 10 114.00
Freezer 1 17,100.00 10
11,850.00
Blender 3 35,550.00 3 11,850.00
Refrigerator 1 25,260.00 10 25,260.00
Electric Stove 1 1,108.00 5 1,108.00
Mirror 3 2.034.00 10 678.00
Air Conditioner 2 113,900.00 10 11,399.00
Computer 3 194,970.00 10 194,970.00
Fire Extinguisher 10 6,600.00 4 1,650.00
Sound Equipment 1 13,990.00 5 6,995.00
Furniture & Fixtures
Office Chairs 5 9,995.00 4 2,498.75
Table 10 8,000.00 5 1,600.00
Paintings 6 3,000.00 10 500.00
Round chair’s 4 2,400.00 10 600.00
Steel Filling Cabinet 2 4,000.00 20 133.34
Office Table 3 21,000.00 5 4,200.00
Wall clock 6 2,700.00 3 900.00

Total 269866.1

SCHEDULE 5
ADVERTISING EXPENSES
Year 1 Year 2 Year 3 Year 4 Year 5

Facebook Boost 20,000.00 24,000.00 28,800.00 34,560.00 41,472.00

Tarpaulin & Posters 5,000.00 6,000.00 7,200.00 8,640.00 10,368.00
Flyers 2,500.00 3,000.00 3,600.00 4,320.00 5,184.00
Total 27,500.00 33,000.00 39,600.00 47,520.00 57,024.00

SCHEDULE 6
COMMUNICATION EXPENSES
Year 1 Year 2 Year 3 Year 4 Year 5
Telephone & Internet 10,000.00 12,000.00 14,400.00 17,280.00 20,736.00
Total 10,000.00 12,000.00 14,400.00 17,280.00 20,736.00

SCHEDULE 7
LIGHT AND WATER EXPENSES
Year 1 Year 2 Year 3 Year 4 Year 5
Light:
Annual Bill (4,000 kwh) 55,000.00 66,000.00 79,200.00 95,040.00 114,048
Water:
Annual Bill (3,000 cu/m) 34,000.00 40,800.00 48,960.00 58,752.00 70,502.40
Total 89,000.00 106,800.00 128,160.00 153,792.00 184,550.40
SCHEDULE 8
TAX AND LICENSES

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Permits:
Mayor’s 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Business
Permit
Sanitary 95.00 95.00 95.00 95.00 95.00
Permits
BIR 500.00 500.00 500.00 500.00 500.00
Registration
DTI 500.00 500.00 500.00 500.00 500.00
Registration
Clearances
Police 250.00 250.00 250.00 250.00 250.00
Clearance
Tax Clearance 60.00 60.00 60.00 60.00 60.00
Barangay 100.00 100.00 100.00 100.00 100.00
Clearance
Total 6,505.00 6,505.00 6,505.00 6,505.00 6,505.00

SCHEDULE 9
TRAVEL AND TRANSPORTATION EXPENSES
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
TOTAL 20,000 20,000 30,000 30,000 45,000

SCHEDULE 10
TRAININGS, SEMINARS, AND REPAIR MENTINANCE
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
TOTAL 20,000 20,000 20,000 20,000 20,000

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

 TOTAL 50,000 50,000 50,000 50,000 50,000

SCHEDULE 11
OFFICE SUPPLIES
Items Quantity Unit Cost Total Cost
Long Bond Paper 50 (reams) 190.00 9,500.00
Short Bond Paper 50 (reams) 170.00 8,500.00
A4 Bond Paper 50 (reams) 200.00 10,000.00
Pencil 100 10.00 1,000.00
Ball pen 100 10.00 1,000.00
Staplers 10 100.00 1,00.00
Stapler wire 20 26.00 520.00
Fastener 100 1.50 150.00
Long Folder 50 15.00 750.00
Short Folder 50 10.00 500.00
Long Envelops 50 15.00 750.00
Short Envelops 50 10.00 500.00
Liquid Eraser 25 43.00 1,075.00
Calculator 5 200.00 1,000.00
Puncher 5 49.00 245.00
Notepad 100 50.00 5,000.00
Scissors 5 60.00 300.00
Total: 40,790.00
SCHEDULE 12
COMFORT ROOM SUPPLIES
Items Quantity Unit Cost Total Cost
Hand Dryer 2 1,699.00 3,398.00
Toilet Paper 100 18.00 1,800.00
Tissue 100 80.00 8,000.00
Air Freshener 50 199.00 9,950.00
Window Cleaner 50 384.00 19,200.00
Squeegee 10 775.00 7,750.00
Mop 5 500.00 2,500.00
Toilet Bowl Brush 5 165.00 825.00
Broom and Dust Pan 8 130.00 1,040.00
Hand Soap 50 99.00 4,950.00
Liquid Soap 50 200.00 10,000.00
Dish Washing Liquid 50 399.00 19,950.00
Trash Can 20 225.00 4,500.00
Sponge 100 10.00 1,000.00
Toilet Cleaner 50 119.00 5,950.00
Total 100,813.00

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

SCHEDULE 13
KITCHEN EQUIPMENTS

ITEMS QUANTITY UNIT COST COST

Plastic cap 1 50pc/157 157
Straw 1 100pc/200 200
Knife 3 418 1254
Chopping board 2 167 334
Long handle spoon 2 36 72
Colander 2 77 154
Spoon and fork 1 200pc/15 3000
Measuring spoon 1 135 135
Place mat 4 84.92 339.68
Whip dispenser 1 507 507
Waffle pan 1 318 318
Meal box 1 120/509(pcs) 509
Cap holder plastic 1 145 145
Deep fryer 1 1,199 1,199
Tong 3 89 267
Ice maker 1 4,850 4,850
Straw 1 (pack) 100pc/59 59
Plates 1 50pc/45 2,250
Dinner knife 1 20pc/20 400
Waffle holder 1 120 120
LPG 1 1200 1200
total 17,469.68

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR

SCHEDULE 14
COMPUTATION INCOME TAX

Year 1 Year 2 Year 3 Year 4 Year 5

Income before income tax
Excesses
Tax Rate
Income Tax
CAPITAL EXPENDITURES
Quantity
Land
Add Transfer Cost
Capital Gain Tax
Doc Stamp Tax
Transfer Tax
SCHEDULE 15
CHEDULE 15
BUILDING
ITEM DESCRIPTION Quantity Unit Price Amount
1. Ex vacation Footing 20 400.00 8,000.00
and Wall Footing
II. CONCRETE WORKS
1. Cement bag 15 175.00 2,625.00
2. River Sand 45 65.0 2,925.00
3. Gravel 2 4,500.00 9,000.00
4. H16 Tie Wire 6 80.00 480.00
5. Plywood 5 230.00 1,150.00
2. ROOF
1. Cement Bag 8 175.00 1,400.00
2. River Sand 24 65.00 1,560.00
3. Plywood 1/4 10 230.00 2300.00
4. Corrugated Sheet 40 350.00 14,000.00
5. C- Purlins 2x3 15 485 7,275.00
3. LINTEL and BEAM
1. Cement Bag 10 175.00 1,750.00
2. River Sand 30 65.00 1,650.00
3. H16 Tie Wire 4 80.00 320.00
4. FLOOR SLAB
1. Cement Bag 25 175.00 4,375.00
2. River sand 75 65.00 4,875.00
3. Gravel 1 4,500,00 4,500.00
5. FILING & FLASTERING
1. Cement Bag 20 175.00 3,500.00
2.River Sand 50 65.00 3,250.00
III. DOOR & WINDOWS
1. Pre-Fabrication Door 5 7,500.00 7,500.00
2. Dooknob (kwisket) 5 320,00 1,600.00
4. Hirge 10 50.00 500.00
IV. ELECTRICAL WORKS
1. Panel Board 12 (Branches) 1 1,000.00 1,000.00
2. 15 Amp Circuit (Brkr) 6 120.00 720.00
3. 30 Amp Circuit (Brkr) 4 125.00 500.00
4. 5-5 Tie Wire 3 1,230.00 3,690.00
5. 3.5 Tie Wire 3 1,120.00 3,360.00
6. Convenience outlet 20 39.00 780.00

V. PUMBLING WORKS
1. Water Closet 1 3,000.00 3,000.00
2. #4 Pvc Pipe 14 140.00 1,960.00
3. #3 Pvc Pipe 8 120.00 960.00
4. Pvc wye #4* 8 79.00 632.00
5. Pvc Tee #4** 14 75.00 1,050.00
6. Pvc wye #3* 8 45.00 360.00
7. Pvc Tee # 3" 8 45.00 360.00
8. Pvc Elbow #4" 10 39.00 390.00
9. Pvc Elbow #3* 12 25.00 300.00
10. 8' Floor Drain 4 30.00 120.00
11. Faucet (Italy) 6 180.00 1,080.00
12. ½ GI Pipe 18 380.00 6,840.00
13. Toilet Bowl 2 1,550.00 3,100.00
14. Urinal Bowl 2 1,350.00 2,700.00
15. Inion 4 30.00 120.00

TOTAL - 117,557
SCHEDULE 17
Items Quantity Unit Cost Total Cost
Property Equipment
Exhaust Fan 2 1,110.00 2,220.00
Breaker 3 380.00 1,140.00
Freezer 1 17,100.00 17,100.00
Blender 3 11,850.00 35,550.00
Toaster 1 24,154.00 16,108.00
Refrigerator 1 25,260.00 25,260.00
Electric Stove 1 1,108.00 1,108.00
Mirror 3 678.00 2,034.00
Air Conditioner 2 56,995,00 113,990.00
Computer 3 64,990.00 194,970.00
Fire Extinguisher 10 660.00 6,600.00
Sound Equipment 1 13,990.00 13,900.00
Total: 429,960.00

SCHEDULE 18
Other Expenses

Year 1 Year 2 Year 3 Year 4 Year 5

Bookkeeper
Honorarium 7,000 7,000 7,210 7,210 7,426

Incidental
Expense 7,530 7,530 7,680 7,680 7,833

Total 14,530 14,530 14,890 14,890 15,259

SCHEDULE 19
Travel and Transportation

Year 1 Year 2 Year 3 Year 4 Year 5

10,000 10,000 10,500 10,500 11,025

SCHEDULE 20
Operating Fund

Total investment
Year 1 Year 2 Year 3 Year 4 Year 5

(3%) 652,440 652,440 652,440 652,440 652,440

 Chapter 6

Socio-Economic Study

Economic and Social Value

The JELLO SHAKE sector contributes significantly to the economy and has societal
implications.

Economic contribution

Profitable businesses contribute to the local and national economies. Businesses

contribute taxes to the government, enabling numerous projects and community services, such as
hospitals, to be funded. These firms also buy food, tools, and supplies from other businesses to
run their operations, contributing to the profitability of other companies. Preparing shake and
dessert is a labor-intensive process, therefore, it generates jobs for the community since
individuals are needed to fill these positions. Wages pay taxes and are spent on other goods and
services in society, contributing to economic growth.

Social contribution

The company's social obligation to do the right thing for employees, the community, and
the environment is crucial. Respecting diversity, donating to charitable causes, practicing
sustainable practices, and encouraging healthy lives are just a few of the numerous ways to show
that you care about the community.

Waste Disposal

Waste must be properly disposed of so that the maintenance of cleanliness in this

establishment is highly promoted and organized. Regarding this matter, trash cans will be put in
every corner of our shop. The service crew is responsible for its cleanliness The BOGO CITY
Garbage Collector will collect the accumulated garbage.

References
https://managementstudyguide.com/techniques_scientificmanagement.htm
https://www.fao.org/faolex/results/details/en/c/LEX-FAOC128390/#:~:text=Philippines-,Food
%20Safety%20Act%202013%20(Republic%20Act%20No.,products%2C%20and%20for
%20other%20purposes.
https://www.pkotler.org/quotes-from-pk#:~:text=%E2%80%9CI%20think%20it%20is
%20harder,t%20be%20the%20right%20product.%E2%80%9D
Curriculum Vitae