BUSINESS

PLAN
◦TABLE OF CONTENTS
◦ACKNOWLEDGEMENT
◦COMPANY LOGO
◦EXECUTIVE SUMMARY
◦COMPANY DESCRIPTION
◦ ORGANIZATIONAL MANAGEMENT:FIG.1 GANTT
CHART, FIG. 2 ORGANIZATIONAL CHART
◦ PRODUCT AND SERVICES
◦ PRODUCTION LAY-OUT
◦ TIMETABLE OF ACTIVITIES
◦ PROCUREMENT OF RAW MATERIALS
◦ PROMOTIONAL EXPENSES
◦ FOOD PROCESS:
◦ PROBLEM AND SOLUTION
FIG.3 PRODUCTION LAY-OUT
FIG. 4 FLOW CHART
TABLE 1:DIRECT MAT,
TABLE 2INDIRECT ,
TABLE 3SUMMARY OF TOOLS
TABLE 4 OFFICE SUPPLIES/ SCHOOL
SUPPLIES, EQUIPMENT PURCHASE,
TABLE 5 PROMOTIONAL EXPENSES
 FINANCE
CAPITAL STRUCTURE AND
BREAKDOWN
CAPITAL STRUCTURE (INITIAL
CAPITAL)
CAPITAL BREAKDOWN
TABLE# CAPITAL BREAKDOWN
OF ____________
 ◦ TABLE # __________
(NAME OF THE PRODUCT)
COST OF GOOD SOLD
FOR THE WEEK ___________
◦The company description outlines
vital details about your company,
such as where you are located, how
large the company is, what you do
and what you hope to accomplish.
◦The company description of your
business plan describes the vision
and direction of the company so
potential lenders and partners can
develop an accurate impression
about who you are.
◦The exact elements included in your company
description can vary, but here is a list of some of
the most important parts to consider:
◦Company name – The official name of your
business as registered in the state where you do
business.
◦ Type of business structure – Sole proprietorship, LLC, partnership
or corporation.
◦ Ownership/management team – Names of the key people behind
the company.
◦ Location – Where is the company headquartered?
◦ Company history – When was the business started, what inspired
you to start the business, what need does your company fulfill?
 Sample:
◦ “Poweroll Bread Roll is a business project that was managed as a
corporation.They produced a product that has a ability to make the food
tatsy and crunchy and has the power to make the buyers satisfy and should
POWER !”
◦ “Company’s mission is to nourish the wellness of an individual through
their delightful product and their vision is to be everyone’s best selling with
very affordable price”
◦Mission Statement: Many companies have a brief 
mission statement, usually in 30 
words or fewer, explaining their reason for being 
and their guiding principles. If you 
want to draft a mission statement, this is a good pl
ace to put it in the plan, followed by: 
◦Vision statement – A statement
about how you envision the future
of the company.
◦ Company Goals and Objectives: Goals are destinations—
where you want your business 
to be. Objectives are progress markers along the way to goal 
achievement. For example, 
a goal might be to have a healthy, successful company that is 
a leader in customer 
service and that has a loyal customer following. Objectives m
ight be annual sales targets 
and some specific measures of customer satisfaction
◦Describe your most important company strengt
hs and core competencies. What factors 
will make the company succeed? What do you t
hink your major competitive strengths 
will be? What background experience, skills, a
nd strengths do you personally bring to 
this new venture? 
◦To whom will you 
market your products?
◦Products/services and target market – A brief
overview of what you plan to sell and to whom.
◦Objectives - An outline of what you want to
accomplish in the immediate future based on
the data in the rest of the business plan as well
future growth goals.
◦Here are a few tips for writing a
comprehensive company
description in your business plan
that answers all of the readers'
questions about who you are, what
you do and why you do it.
◦ Start with an Elevator Pitch - Begin the company
description section with a paragraph that captures all
of the vital information about your company.
Imagine you are giving an elevator pitch about your
company and want to express the key characteristics
in just a few sentences. Use the same thought
process for your introductory paragraph.
◦Stick with High-Level - Some of the
information in your company description
will be included in other sections of your
business plan. For these parts, provide only
a high-level overview and leave all of the
specific details for the related section
◦Show Your Passion - Let your passion and
excitement show in the company description
section as you explain why you started the
company and what you hope to accomplish.
Your excitement should show in the tone of
your writing, and your aim should be to get the
reader interested in reading the rest of the
business plan.
◦ Do a Length Check - When you're writing about the
passion and excitement that led you to start your
company, it can be easy to get carried away and use
more words than necessary to get your point across.
Once you've drafted your company description, go
back and cut out any unnecessary parts or duplicate
information to make it clear and concise.
◦Have It Proofread - Ask someone who
hasn't seen various drafts of the
company description to review it for
typos, grammatical errors or flow
problems that could hurt the impact it
has on the reader.
Description of the enterprise
◦Organization and
Management
◦Fig. 1 :
Organizational
structure
◦Production
◦Process Flow
◦Volume of Production and Cost
 Production lay-out
◦Where is the preparation ?
cooking area? Baking area?
Packaging area?
 Timetable of activities
◦Planning, establishing goals, market analysis, survey
and promotion of the product.
◦Implementation and control, distribution of product,
creating solution to problems encountered.
Procurement of raw materials , tools
and other supplies
◦Materials used in manufacturing of
your product. The cost of raw materials
purchased for the 1 month and for the
st

second month.
◦Indirect raw materials used
include packaging of your
product
◦Fig. 2 : Production Layout
◦Fig. 3 : Gantt Chart
Table 1: direct materials purchase for three
months in producing your product
◦Table 2: Indirect materials purchased for three
months
 TABLE 1 : direct materials
1ST MONTH 2ND MONTH 3RD MONTH TOTAL
ITEMS UNIT PRIC QTY AMOUNT QT AMOUNT QTY AMOUNT QTY AMOUNT
E (Php) Y
(Php)

FLOUR Kg 38 129 4,902.00 138 5,244.00 150 5,700.00 417 15,846.00

SUGAR
 TABLE 2 : indirect materials
ITEMS UNIT PRICE 1ST 2ND 3RD TOTAL
MONTH MONTH MONTH

QTY AMOUNT QTY AMOUNT QT AMOUNT QTY AMOUNT

Y
PLASTIC PACK 135.00 20 2,700.00 21.67 2,925.45 23 23,105.00 64.67 8731.20
◦ALLOCATION OF YOUR
BUDGET,
◦COST OF PROMOTIONAL
EXPENSES,UTILITY(WATER,EL
ECTRICITY)
 Table 3: Tools purchased for the
production
ITEM UNIT PRICE QUANTIT AMOUNT
Y
MOLDER PIECE 95.00 6 570.00
MEASURIN PIECE 30.00 3 120.00
G CUPS TOTAL : 690.00
Table 4: equipment purchased for the
producing ______________
ITEM UNIT PRICE QTY AMOUN
T
OVEN PIECE 2,900.00 1 2,900.00
KITCHE PIECE 250.00 1 250.00
N
SCALE
TOTAL 3,150.00
Table 5 : Office supplies purchased for the
three month operation of the business
1ST MONT 2ND MONTH 3RD MONTH TOTA
H L
ITEM UNIT PRICE QTY AMOU QTY AMOUN QTY AMOUN
NT T T
RECO PIECE 55.00 1 55.00 - - - - 55.00
RD
BOOK
BALLP PIECE 12.00 3 36.00 3 36.00 2 24.00 96.00
EN
SCISS PIECE 25.00 2 50.00 - - - - 50.00
ORS
TOTAL 141.00 36.00 24.00 201.00
 TABLE 6: SHOP SUPPLIES PURCHASED FOR
THE PRODUCTION OF THE ____________
ITEM UNIT PRICE QUANTIT AMOUN
(Php) Y T (Php)
PURCHAS
E
Hand Piece 20.00 2 40.00
towel
Gloves Piece 35.00 10 350.00
TOTAL 390.00
 Table 7: promotional expenses
ITEM UNIT PRICE QUANTI AMOUNT
(Php) TY (Php)
PURCHA
SE
Tarpaulin Piece 150.00 1 150.00
Leaflets Piece 1.00 250 250.00
TOTAL 400.00
 Table 8: utility expense incurred for three
months in producing _____________
ITEMS 1ST MONTH 2ND MONTH 3RD MONTH TOTAL
AMOUNT AMOUNT AMOUNT AMOUNT
WATER 150.00 150.00 150.00 45.00
MAINTENANCE 150.00 100.00 100.00 350.00
ELECTRICITY 150.00 150.00 150.00 450.00
TOTAL 450.00 400.00 400.00 12500.00
Process flow
◦State how your product is
process.
◦Procedure
◦Fig. 4 Process flow of
___________
Volume and production and
costs
◦State the volume of your product that you produced
(table 9 )
◦The production cost per month
◦The total cost of production
◦The unit cost of your product
Table 9 : Production volume per month
Product 1st Month 2nd Month 3rd Month TOTAL
MANGO 680 720 780 2,180
PINEAPP 650 700 750 2,100
LE
JACKFRU 600 650 730 1,980
IT
TOTAL 1,930 2,070 2,260 6,260
 TABLE
ITEM 101ST: Production
2ND cost,
3RD
TOTAL
MONT MONTH MONTH AMOUN
H (Php) (Php) T (Php)
(Php)
MANGA 17,000 18,000 19,500 54,500
PINEAPP 16,250 17,500 18,750 52,500
LE
JACKFRU 15,000 16,250 18,250 49,500
IT
TOTAL 48,250 51,750 56,500 156,500
 MARKETING ANALYSIS
◦PRODUCT, PROMOTION, PEOPLE, PLACE
OF DISTRIBUTION, POSITIONING,
PACKAGING
◦FIG. 5 PLACE OF SELLING: TABLE 6
COSTING OF ______________.

ITEM UNIT COST MARK-UP PRICE PRICE

BREAD ROLL P5.25 P1.75 P7.00

 ECONOMIC ANALYSIS AND FINANCIAL
ANALYSIS
◦ FINANCIAL ANALYSIS (DEF.)
◦ COST OF GOOD SOLD
◦ INCOME STATEMENT
◦ BALANCE SHEET
◦ CASH FLOW STATEMENT
◦ PAYROLL
 BALANCE SHEET
◦ A balance sheet is a financial statement that contains details
of a company's assets or liabilities at a specific point in
time. It is one of the three core financial statements (income
statement and cash flow statement being the other two) used
for evaluating the performance of a business.
◦ Income = Revenues – Expenses
Table 11: Sales obtained per month
ITEM 1ST MONTH 2ND MONTH 3rd MONTH TOTAL
(Php) (Php) (Php)
DIRECT 13,995.50 14,704.00 16,080.00 44,779.50
MATERIALS
INDIRECT 5,910.00 6,130.00 6,885.00 18,295.00
MATERIALS
SHOP SUPPLIES 205.00 - - 205.00
TOOLS 2,084.50 - - 2,084.50
EQUIPMENT 131.25 131.25 131.25 393.75
PROMOTIONAL 400.00 - - 400.00
EXPENSES
TRANSPORTATIO 450.00 450.00 450.00 1,350.00
N
OFFICE SUPPLIES 443.75 111.50 121.00 676.25
UTILITIY 450.00 400.00 400.00 1,250.00
EXPENSES
ALLOWANCE 900 900 900 2,700
DIRECT MATERIALS 1ST MONTH 2ND MONTH
MATERIALS ; 1251.00 673.00
DIRECT MATERIALS
PURCHASED
Add: Direct Materials - 32.00
Inventory Beginning
Direct Materials Available for 1251.00 705.00
Use
Less: Direct Inventory 32.00 -
Ending
Direct Materiasl Consumed 1283.00 705.00
FACTORY OVERHEAD 1ST MONTH 2ND MONTH

Indirect Materials Consumed 57.00 30.00

Add : Inventory Beginning - -

Materials Available For use 57.00 30.00
Less : Inventory - -
Indirect Materials Used 57.00 30.00
Utility Expense 150.00 -
Transportation Expense 32.00 16.00

Total Manufacturing Cost 239.00 46.00

Cost of Goods Sold 1522.00 778.00

 ◦TABLE # _________________
INCOME STATEMENT
FOR THE WEEK ______

1ST WEEK 2ND WEEK

SALES Php 1,043.00 Php. 1,274.00
LESS CASH OF Php. 915.00 Php. 960.00
GOOD SOLD
GROSS PROFIT Php. 128.00 Php. 314.00
 1st month 2nd Month
Sales 1323.00 439.00
Less : COGS 1522.00 778.00
Gross Profit 199.00 339.00
Less : Operating Expense
Promotional Expense 673.00
Office Supplies - -
Total Operating Expense 673.00 -
Net income 474.00 339.00
◦FIG.5 : CHANNEL OF
DISTRIBUTION