Business Plan

ALYSSA JOY D. VERDE

Bread and Pastry Production NC II

The way to get
started is to quit
talking and begin
doing.
Walt Disney

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Agenda
• Recipe

• Packaging Materials

• Labor

• Product Costing

• Profit

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Introduction • A chocolate chip cookie is a sweet baked
treat that is recognized by its butter flavor
and the inclusion of chocolate chips.

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Topic one
RECIPE
CHOCOLATE CHIPS COOKIES

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Ingredients: Yield: 1 dozens cookies
Egg Baking soda
Flour
185 grams 1 piece 2 grams

Semi Chocolate White Sugar

chips 100 grams Salt
2 grams
225 grams

Butter Brown Sugar

Vanilla
115 grams 80 grams
5 grams

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Estimated Price of Raw Materials
Egg Baking soda
Flour (1 pack)
Php 103.00 Php 10.00 Php 20.00

Semi Chocolate White Sugar

chips Php 105.00 Salt
Php 10.00
Php 150.00

Butter Brown Sugar

Vanilla
Php 83.80 Php 93.00
Php 42.00

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Costing of Raw Materials
ITEMS PRICE Unit Price Required Total
Flour ( 1kilo) 103.00 0.103 185 grams 19.05
Egg ( 1 pc) 10.00 10.00 10.00
Baking Soda (125 20.55 0.1644 2 grams 0.33
grams)
Salt (250 grams) 10.00 0.04 2 grams 0.08
Vanilla (120 ml) 42.00 0.35 5 grams 1.75
Butter (200 grams) 83.80 0.42 115 grams 48.30
Brown Sugar (1 kilo) 93.00 0.093 80 grams 7.44
White Sugar 105.00 0.105 100 grams 10.5
Semi sweet Chocolate 190.00 0.19 225 grams 42.75
Chips (1 kilo)
TOTAL Php 140.20

3 Batches to bake : 140.20 x 3 batch / day = Php 420.60

In 1 month : Php 420.60 x 26 days = Php 10,935.60
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Procedure
1. Step 1

Sift together flour and baking soda and set aside. In the bowl of a standing electric mixer fitted with the
paddle attachment, cream butter until lemony yellow, about 2 minutes. Scrape down sides of bowl and
paddle. Add sugar, brown sugar and salt. Continue creaming mixture on medium speed until it is smooth
and lump free, about 1 minute. Stop mixer and scrape down sides of bowl and paddle.

2. Step 2

Add egg and vanilla and beat on low speed for 15 seconds, or until they are fully incorporated. Do not over-
beat. Scrape down sides of bowl and paddle.

3. Step 3

On low speed, add sifted flour mixture. Beat slowly until all of the flour is incorporated. Scrape down sides
of bowl. Add chocolate chunks and mix in.

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Procedure
4. Step 4

Heat oven to 350 degrees with the rack positioned in the lower third of the oven. Line 2 baking sheets with
parchment. Spoon heaping teaspoons of dough 2 inches apart onto baking sheets. If not baking right away,
remove small handfuls or spoonfuls of dough from mixer and plop them down on the middle of a sheet of
parchment or wax paper, creating a log about 1½ inches wide and 12 inches long. Fold parchment over,
creating a sausage. Chill for at least 1 hour, preferably overnight. Using a serrated knife, slice chilled dough
into ⅓-inch-thick rounds and place them 2 inches apart, in staggered rows, on parchment-lined sheets and
proceed. (Dough will keep nicely, tightly wrapped, in the refrigerator for 1 week, or in the freezer for up to
1 month. Thaw frozen dough at room temperature for 30 minutes before slicing.)Step 2

5. Step 5

On low speed, add sifted flour mixture. Beat slowly until all of the flour is incorporated. Scrape down sides
of bowl. Add chocolate chunks and mix in.

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Procedure
5. Step 5

Bake one sheet at a time for 12 to 15 minutes, until lightly browned, rotating the baking sheet front to back
halfway through. Remove from heat and slide parchment off baking sheet and onto a work surface. Allow
cookies to cool for at least 5 minutes before serving, or for at least 20 minutes before storing in an airtight
container. They will keep for up to 3 days at room temperature.

TIP

For even more chocolaty cookies, add another 1 to 2 ounces (30 to 60 grams) of chocolate. If you want flat,
crispy cookies, when you go to turn the baking sheets halfway through the baking, tap them down on the
back of the oven door before sliding them back in. This will cause the rising cookies to fall.

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Topic two
PACKAGING MATERIALS

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 PACKAGING SPECIFICATION: TRANSPARENT OPP BAGS

1.Quantity : 100 Pcs

2.THICK : 1.4 Mil \ 35 Micron \ 3.5 Wire \
0.035 mm (one side)
3.Dimensions: 1 inch = 2.54cm ((±0.1 size
tolerance))Size:6*9cm
7*10cm 8*12cm 9*15cm
4.Material : Plastic4.
5.Color :show in picture
6.Packing : 100pcs
7. Price :Php 350.00 (3.50 / piece)

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Topic three
LABOR COST

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Formulation

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 For Starter
Yield : 36 pieces
Baking : 1 day
Manpower : 1 person (Me)
Labor Cost: Php 100.00 / day

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Topic four
PRODUCT COSTING

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Formulation

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 Direct Materials
Details Quantity UOP # of days # of months Total
Baker 1 420.60 26 1 Php 10,935.60

Packaging Materials
Details Quantity UOP Total
Packaging Materials 156 3.50 Php 546.00
Labels 156 5.00 Php 780.00
TOTAL Php 1,326.00

Labor
Details Quantity UOP # of days # of months Total
Baker 1 100 26 1 Php 2,600.00

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Product Costing
Production start : 1 month
Yield : 936 pieces of cookies
: 156 packs ( 6 pieces per pack)

Details Annual Cost Cost per unit

Direct Materials 10,935.60 70.10 Details Total

Product Cost 95.60
Packaging & Labels 1,326.00 8.50
Mark up (30%) 28.68
Direct Labor 2,600.00 17.00 Selling Price 124.28
Price per pack Php 150.00

Production Cost 14,861.60 Php 95.60

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 Price per pack (6 pcs.)
Php 150.00

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Topic five
PROFIT

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Sales
Particulars Sales Volume Price Volume sold per month Monthly Sales Annually
Sales 936 150 156 23,400.00 280,800.00

Projected Income
Particulars Sales Volume
Sales 280,800.00
Less:
Production Cost 14,861.60

Net Income Php 265,938.40

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Business Name : LC Sweets
Business Address : Lumbia, CdO
Product : Chocolate Chip cookies
Target Market : Coffee shops, School
Canteen
Capital
> month : 1,000.00

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Thank You
Alyssa joy D. Verde

Email address

Website address

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