CONTENTS OF BUSINESS PLAN

SUMMARY OF THE PROJECTS

A CARROT CUPCAKE IS WHAT WE IN COGNIZANCE. FOR THIS TYPE OF CAKE THAT WE
FORMALIZE WE WOULD LIKE TO LINGER THE INTEREST OF THE BUYERS AND CONSUMERS
WITH OUR CARROT CUP CAKE. THIS CARROT CUP CAKE IS PROMOTING A HEALTHY WAY OF
EATING THAT BENEFIT CONSUMERS WITH ITS HEALTH NUTRITION CONTENT, THE CARROT. THIS
STUDY WILL ALLOW US TO DETERMINE WHAT CAN BE REALISTICALLY ACCOMPLISHED IN A
CAMPAIGN AND INDICATES THE MOST EFFECTIVE MEANS OF REACHING THE CAMPAIGN GOAL.
THE OBJECTIVE OF THIS DOCUMENT IS TO PROVIDE INFORMATION REGARDING INVESTMENT
OPPORTUNITY FOR STARTING A CARROT CUPCAKE BUSINESS LIKE US, WITH FOCUS ON A
HEALTHY NUTRITION CONTENT. THE BUSINESS CAN BE ESTABLISHED IN ANY OF THE MAJOR
CITIES/MUNICIPALITIES OF THE COUNTRY SUCH AS IN THE TOWN OF ORIENTAL MINDORO.
THE JV'S CARROT CUPCAKE  EXPECT TO CATCH THE INTEREST OF A REGULAR LOYAL
CUSTOMER BASE WITH ITS DIFFERENT CLASSIC FILIPINO FLAVORED CUPCAKE PRODUCT. ALSO
JV'S CARROT CUPCAKE AIMS TO OFFERS IT PRODUCTS AT COMPETITIVE PRICE TO MEET THE
DEMAND OF THE MIDDLE TO HIGHER INCOME LOCAL MARKET AREA RESIDENTS AND
TOURISTS.
 Management Aspect
 Organizational structure and Policies

POLICIES
Return Policy:
 At JV’s Carrot cupcake we take pride in our baked goods. If you are unsatisfied with your baked good,
we require that you please return your baked good to us within 24 hours of receiving it. All refunds
given will be put on in-store credit to be used at a future date.
*We must receive the baked good back in order for a full refund to be received via in-store credit. NO
CASH REFUNDS WILL BE GIVEN.
 Cancellation Policy:
 JV’s Carrot cupcake requires a 24 hour notice to cancel an order. A 75% refund will be given and
refunded to the credit card used or put on a gift card for in-store credit. NO CASH REFUNDS WILL
BE GIVEN. JV’s carrot cupcake retains 25% of the order price for transaction fees in processing orders
and refunds, ingredients ordered and prep-work done for orders placed. Failure to receive a 24 hour
notice for cancellation will result in no refund given. The 24 hour notice is from the TIME AND DAY
of pick-up or delivery requested.
Order Policy:
 We require that all orders must be paid in full at the time they are placed: on our website, in-store
or over the phone. 
 We require a 24-hour notice for all orders placed and a 48 hour notice on all cupcakes. 
Cupcake Policy:
 Cupcake tasting deposits are non-refundable.
 All cupcakes must be cancelled one week in advance to receive a full refund. Failure to cancel
within this time frame ensures that the customer will only receive 50% of the refund. NO CASH
REFUNDS ARE GIVEN. Failure to cancel within 24 hours of cake pick-up or delivery date and
time will result in no refund given.
 There will be a 100.00 fee to any changes made to cupcake orders within 24 hours. 
 We are not responsible for any damages done to cakes that leave our bakery when we are not
delivering them.
 Privacy Policy:
 JV’s carrot cupcakes respects the privacy of all of our customers and does not give out any
information.
 
Schedule of Legal Requirements
 Any amendment or change of any nature made to this Agreement and the Schedule
of Requirements thereof shall only be valid if it is in writing, signed by both Parties
and added to this Agreement as an addendum hereto.
 Unless otherwise provided for in the Schedule of Requirements appended to this
Agreement, Tax Invoices shall be submitted together with a month-end statement.
 All Prices set out in this Agreement and the Schedule of Requirements hereto are
to be indicated inclusive and exclusive of VAT, which will be payable at the
applicable rate in ZAR.
 Delivery of the Goods shall be made by the Supplier in accordance with the terms
specified in the Schedule of Requirements.
 Delivery of the Goods and performance of Services shall be made by the Supplier
in accordance with the time schedule prescribed by the Procuring Entity in
the Schedule of Requirements.
Market Aspect and Marketing Plan
Market Description
Although JV’s carrot cupcake will be only a start ups , other bakeries and cake decorating
businesses will offer competition. Two other locally owned bakeries are in the same town
along with a City Market that contains a bakery. A couple of other bakeries and cake decorators
also exist in the neighboring towns, plus a Safeway bakery. Despite the similar businesses in
the area, JV’s carrot cupcake will contain a few beneficial strengths to make it more desirable
than its competitors. JV’s carrot cupcake will be capable of meeting the needs of consumers
requesting specific modifications to satisfy particular health and diet needs, including organic,
naturally sweetened, reduce fat, and vegan. The central location of JV’s carrot cupcake will be
an additional valuable aspect of the company, allowing it to be accessible to a large market.
Finally, the convenient catering service and the comfortable lounge for customers to relax in as
they indulge in their delicious delights will be major advantages of JV’s carrot cupcake.
Being in a small town, the market size is much lower than if the business were located in a
large city. Likewise, although it is in a tourist area, the town in which it will be located has
fewer tourist attractions, and therefore a smaller tourism rate, than the nearby towns. However,
Supply and Demand Situation
Microeconomics is a subject in which lines play a key role: particularly
with regard to those staples of modern life: supply and demand.
We can graphically represent this data with a graph of a Demand Curve, which in this case is
a line. In real life, this curve is not going to be exactly a line, but economists, like the rest of
us, prefer to make simplifying assumptions so that things are easier to understand. One
advantage in dealing with lines is that they have simple linear equations. In our case the
Demand curve has equation:
 P=112−18Q
Supply curve
Somewhat more subtle is that the supplier of the good also is influenced by its Price, but
in the opposite direction of the consumer. Aunt Florrie is not that keen on making more than
a dozen or perhaps two cupcakes a week, but if she gets a better price for them, her
motivation for making more increases. The following values describe Florrie’s Supply
Curve (in this case a line) which describes how much she is willing to make at a given price
level.
Target Market 
As a bakery, JV’s carrot cupcake will have a broad target market. People of all ages, children through adults, enjoy delicious treats, and there
fore will be incorporated in the target market.
This product is not a high-­‐priced item and, as a result, will be available to nearly all people regardless of varying incomes. The target market of
this company will include tourists, however, many locals will also indulge in the delights. The catering service will be especially utilized by locals
for large events and celebrations. JV’s carrot cupcake will be able to rely on locals for more year round business whereas the tourists will only
frequent during the summer and winter months. The products of JV’s carrot cupcake will be appreciated by all consumers who simply enjoy a
decadent treat. Whether consumers are looking for plain, simple cupcakes, or intricately designed treats, this bakery will be able to meet their
needs. For consumers who are looking to come in and sit down, JV’s carrot cupcake will be preferred by customers who enjoy a calm, modern,
comfortable atmosphere. Locals and visiting tourists in this Province, with varying ages and differing income levels, will all be included in the
target market of JV’s carrotcupcake. To the manufacturer and other business industries, the study will be helpful to
maintain good quality concerns in producing the products and provide healthy food that if will be accepted is good for promotion
increasing priority of quality demanded by the target market. 
Pricing strategies
After JV’s carrot cupcake opens, its key objectives will include strong market share, survival, and return on investments. Achieving these
aspirations will eventually allow the business to become profitable. Keeping these goals in mind, the company will choose prices which are
competitive with the industry. Doing so will help JV’s carrot cupcake stay in business with prices that are not high over competitors, which would
likely turn customers away. Yet by not being immensely below the market price, the business will still be able to receive as much possible income
while remaining competitive. AS these prices result in the strong market share and survival of JV’s carrot cupcake, the company will then be able
to use income to pay returns on investments, time, receive profits.
 •Distribution Strategies
MANUFACTURERS

CONSUMER
Manufacturers will direct the product
to the consumer.
 Promotion Mix Strategies
Promotion objectives of JV’s carrot cupcake will consist of creating
consumer awareness, generating interest and desire, and moving the
customer to make the purchase. Strategies for making consumers aware of
the bakery will include advertising and hosting a grand opening.
Offering free samples of the tasty treats at the grand opening may lead
to both consumer interest and desire. As customers try the delicious
delights, they will be less hesitant about making a purchase. By simply
building customer awareness, interest, and desire, consumer purchases
will increase, raising company sales.
Being located in a small town, public relations will also be important
for the business.
 Community involvement will be an extremely valuable method of addressing this. Doing so
will not only help JV’s carrot cupcake receive more business from locals, but will also
increase the company’s chance of referrals in the community. A few ways JV’s carrot cupcake
will utilize public relations is through community involvement such as taking part in
community activities, sponsoring local events, or donating gift certificates or baked goods for
fundraisers. This will show the company’s desire to be involved and help out the community,
which is extremely appealing to community members. It will also provide positive exposure
for the company. Public relations will be essential for JV’s carrot cupcake to be successful.
   We also used photographs, whether these are website, great photos will capture people
attention. And by using social media or internet are best way to improve and promote our
product. And also personal selling it is the most effective too last certain stages of the buying
process.
TECHNICAL ASPECT
Description of the Business (industry)
  Cupcakes are the key product of JV’s carrot cupcake, and product quality is essential for the success of the business. In
order to ensure product quality, this bakery will emphasize cleanliness and sanitation, use quality ingredients, and will
always be sure all cupcakes are properly baked. Innovations are also an important factor in the growth and success of the
company. This bakery will start by offering a variety of options, from simple flavors like chocolate and vanilla, to more
decadent ones such as red velvet and German chocolate cake as well as different kinds of frostings, and numerous decoration
styles for all types of occasions.
 However, to grow as a business, it is important for JV’s carrot cupcake to innovate their product. To do so, the bakery
will continually work to develop and test new recipes for new flavors of cupcakes and icings. Doing so will allow the
company to have more variety to offer and possibly attract new customers. Along with this, JV’s carrot cupcake will
create a couple of seasonal cupcakes, such as pumpkin during the months of autumn or coconut lime throughout the
summer, which will only be available during certain times of the year. Doing this will give consumers something to look
forward to in upcoming months, as well as increase business as customers splurge on cupcakes they enjoy that are only
around for a limited time. By creating new product flavors, JV’s carrot cupcake will not only grow as a business, but will
also increase sales. 
Description of the Product/Services 
JV’s carrot cupcake will be a small bakery located in Victoria Oriental Mindoro offering all
things cupcake. The business will be entrepreneurial with enough employees to help the
business run smoothly. A couple of employees will be designated bakers, preparing the delights
in the kitchen, while the remaining employee stake orders and fullfill the needs of customers.
The product of focus for this business will be cupcakes. A variety of flavors, frostings, sizes,
styles, toppings, and decorations will all be available at JV’s carrot cupcake. To rise above
competitors, JV’s carrot cupcake will offer numerous options to satisfy common health and diet
needs of consumers. Whether it is required by allergies or simply a choice, a desire for gluten
free, organic, naturally sweetened, reduced fat, and vegan foods has recently grown. By
offering cupcakes which meet these requests, more consumers will feel welcome to this bakery
because their needs will be recognized and satisfied.
 The bakery will contain a comfortable lounge area open to customers, allowing them to stop in and sit down. JV’s
carrot cupcake will also provide a catering service designated for deliveries of large orders for events such as birthdays
and weddings. This service will provide significant convenience for customers. The location of JV’s carrot cupcake will
be another advantage of the company. This bakery will be the first, and therefore the only, cupcake shop in the town of
Victoria without similar businesses nearby, the competition for this bakery will be minimal. The business will work out
of a store front on the town’s main street, making it extremely visible for all consumers. Being centrally located in
Victoria. JV’s carrot cupcake will be easily accessible by all members of the area. Given the varieties of cupcakes,
convenience, and accessibility, JV’s carrot cupcake will be capable of standing above its competitors. 
 Manufacturing Process 
1. Prepare all the needed materials. Make sure all ingredients are provided and the utensils are sterilized specially the water
that is going to be used.
 Instructions
1. Preheat oven to 350F (175C) and line a 12-count muffin pans with paper liners.
2.In the bowl of a stand mixer (or in a large bowl using an electric mixer), whisk together flour, sugars, baking powder,
baking soda, salt.
3. Stir in canola oil. Add eggs, one at a time, pausing to scrape down sides of the bowl after each addition. Beat until well-
combined.
Stir in vanilla extract and milk.
Add carrots and nuts (if using). and stir until combined.
Evenly divide batter into cupcake liners, filling each 2/3-3/4 of the way full. Transfer to oven and bake on 350F (175C) for
 Plan size and production services
Beyond every reasonable doubt, our cupcake business is
indeed a profitable business because we can operate the
business with our family members from our kitchen thereby
cutting operational cost to the barest minimum. So also
if we are able to secure a strategic high traffic
location to open a shop, we can be rest assured to take
in good returns from our cupcake business.
 
 Plan location
The proponent decide to produce and process their product
at the Poblacion 3 Victoria, Oriental Mindoro.
 
PLAN LAYOUT

A straight floor plan is one of the most efficient and economical floor plans, and it’s highly recommended for many small
businesses. Below we explain some of the benefits of having a straight floor plan for your bakery.

Raw Materials
-Annual materials
The raw materials that will be used are all available at old and new public market of Victoria, Oriental Mindoro. The raw
materials will be purchased at provincial price which means that the price is lower than the price in the urban places.
A straight floor plan is one of the most efficient and economical floor plans, and it’s highly recommended for many
small businesses. Below we explain some of the benefits of having a straight floor plan for your bakery.
Raw Materials
-Annual materials
The raw materials that will be used are all available at old and new public market of Victoria, Oriental Mindoro. The
raw materials will be purchased at provincial price which means that the price is lower than the price in the urban
places.
Factory Tools

1. A good quality food mixer.

2. Non-stick cupcake trays (enough to do at least 2 batches of cupcakes).
3. Digital scales for accurate measuring.
4. Cooling racks.
5. Measuring spoons for accuracy of ingredients.
6. Mixing bowls.
7. Wooden spoons.
8. Rubber spatula for easier handling of cake mixture and icing.
9. Cupcake cases.
10.A good oven.
Furniture and fixture
The fixtures and displays are positioned at right angles, making the most efficient use of both the floor and wall space.
Commonly unused areas, like corners, can be used for display and shelving.
It’s highly customizable, allowing business owners to experiment with aisle layouts.
This plan is less costly to create than other floor plan types.
 
-Maintenance Supplies
Cupcake Packaging & Bakeware
Package your cakes and other desserts with our take-out supplies. We even offer inserts to hold cupcakes in place during
transport.
Cupcake Decorating Ingredients
Whether you need baking staples like eggs and butter, or specialty ingredients like extracts and flavourings, we’ve got the wet
ingredients you need to create your own signature cupcakes.
 
Cake Decorating Supplies
We offer all the decorating supplies you need to make beautiful desserts. Add color with food colouring, and apply details
with pastry bags and tips.
Bulk Ingredients
Stock up on the dry ingredients you need to whip up delicious pans of cupcakes, muffins, and other sweet treats for your
bakery, restaurant, or coffee shop.
Baking Equipment
 Complete all your bakery tasks with our baking and preparation equipment. We carry
everything from small mixer parts to large commercial ovens.
Batter Mixing & Prep
 Our selection of small preparation tools and supplies includes everything you need to whip
cream, sift flour, roll dough, and complete other tasks.
Cupcake Shop Display
 Find the display supplies you need to merchandise treats in your bakery, set up a dessert table
at your buffet, or hand out samples in your cafe.
Bulk Ingredient Storage
 Make sure all of your ingredients are stored away in bins or containers that are not only easy
to access, but also effective at protecting your goods from moisture or contamination.
Office Supplies
No office is complete without office supplies. This is true for both promising small business like our shop. Some basic
supplies like paper, pens and scissors along with equipment like computers and coffee machines are commonly found in
most offices. To get out daily business running without hassles.
 Utilities
The service of Oriental Mindoro electric Cooperative (ORMECO) is needed in terms of power supply for lighting during
production process. Luckily the institution has its of water supply. This will be used for cleaning of the materials and
equipment.
 -Leasehold improvement
In order to install bakery equipment, we will likely need to make leasehold improvements to our commercial space. If we
find a location that has already been a bakery or food-service establishment we will save a considerable amount, especially
if you install our sinks and ovens where the previous renter had them. Plumbing upgrades can cost between 3,000 and 5,000
as of 2022, depending on how many sinks we need and where we put them. The cost of electrical upgrades is comparable,
and we may also need to spend several thousand pesos to install gas lines.
Waste Disposal
The propose project is included to food processing industry where sanitation is strictly observed. Waste
disposal should be in properly observed by segregating, biodegradable and non-biodegradable pit in the
designated area. The sanitary employee will collect the garbage everyday, rain or shin

 Labor Requirement 
Labor requirements requires the amount of payment to the labors and manager. The proponents agreed that
the manager fee is fifty pesos (php500) per day and thirty pesos (php350) per day for the laborers.
The table shows the schedule and computation of number of hours, payment per hour, per day and per month
based on the working hours and position they belong.
 
 Compensation Schedule       

Position No. Of hours Payment Per hour Per day Per month

Manager 8 hours 62.5 500.00 10,000.00

Laborer 8 hours 43.75 350.00 7,000.00

 Manager 
Php 500.00 a day/8 hour = php 62.5 hours
Php 62.5 per hour x 8 no. of hour = php 500.00 per day
Php 500.00 per day x 8 no. of process per month = php 10,000.00 per month

Laborer
Php 350 a day/ 8 hours = php 43.75 per hours
Php 43.75 per hour x 8 no. of hours = php 350 per day
Php 350per day x 8 no. of process per month = php 7,000 per month
5.Financial Aspect

Financial Assumption
1.Initial capital will be 130,000. The whole amount will be invested by the proprieties.
2.Working days:
There will be 5 working days in a week for the employees and Monday to Friday for their workers.
3. Production Capacity
The production capacity will increased 10 percent every year.
4.Sales
The selling depends on the number of carrot cupcake order.
90 percent of their annual production will be sold for the first three years of operation.
90 percent of the sales is a cash sales and the remaining 10 percent is on the credit.
5.Labor
Labor per workers will be 350 per day or 7,000 per month.
The firm will hire two workers. Me and my partner will work from Wednesday to Sunday and the other will work from
Saturday to Wednesday.
Labor rate will increased 5% on it’s 4th year.
6. Utilities expense
 Utilities are 80% administrative and 20% for factory
7.Maintenance Expense
 Maintenance expenses are 50% administrative and 50% factory.
 5% increased will be implemented on its 4th year.
8.Rent expense
 Rent expense for the bakery is assumed 3,000 per month and it won’t increased for the first 3years operation. 10%
increased is assumed starting 4th year.
9.Advertising expenses
 Advertising expense is assumed at 3,500 for the pilot year and assume to decreased 40% on the second year.
10.Accounting period
 A calendar year of business starting January 2023 will be implemented.
11.Salaries of admin employees wont change for the first 3yrs operation.
6. Supporting documents
a. Owner’s resume
b. Contract with suppliers
c. Contract with customers and clients
d. Letter of reference
e. Letters of intent
f. Copy of the firms lease
g. Copy of copyright or patent acquired if applicable