CERTIFICATE OF ORIGINALITY

DE LA SALLE UNIVERSITY – DASMARINAS

DEED OF DECLARATION

We, CLYDELE ANGELA BASCON, XAVIER NEIL ESPIRITU, and SHEENA

LYN SUMAGAYSAY hereby submit our Business Plan for oral examination, entitled

“CUPKANIN”, truthfully declared that the said business plan is a product of our original

research and investigation.

We further declare that should this school eventually discover that a substantial

portion of our paper is lifted, in Toto, from the original sources using exactly the same

words of the author in more than 50% of the whole content, we reserve the right to De La

Salle University Dasmariñas to recall our Bachelor Degree in Business Administration

and cancel the degree granted to us.

Signed this 17th day of May, 2018, at De La Salle University- Dasmarinas Cavite,

Philippines.

Sumagaysay, Sheena Lyn

Bascon, Clydele Angela

 Espiritu, Xavier Neil

DE LA SALLE UNIVERSITY – DASMARINAS

CERTIFICATION

The Business Plan entitled “CUPKANIN” prepared and submitted by CLYDELE

ANGELA BASCON, XAVIER NEIL ESPIRITU, and SHEENA LYN

SUMAGAYSAY in partial fulfillment of the requirements for the Degree Bachelor of

Science in Office Administration has been examined and recommended for oral

examination.

DR OSCAR LACAP JR.

Subject Teacher

PRESENTACION T. BOLARIO
Adviser

APPROVAL

Approved by the Panel of Examiners on oral presentation on May 17, 2018 with a
grade of ________.

Chair, Panel of Examiners

 Panel Member Panel Member

Accepted in Partial Fulfillment of the requirements for the Degree Bachelor of

Science in Business Administration/Office Administration.

OSCAR P. LACAP JR., DBA

Research Committee Chair, Business Management Department

ALICE DP DESCALLAR, MBA

Chairperson, Business Management Department

MARY FELIDORA FLORINOR M. AMPARO, PhD

Dean, College of Business Administration and Accountancy
 ACKNOWLEDGEMENT

First and foremost, the researchers give thanks God Almighty for the wisdom and

the strength to finish this study:

To the following, grateful acknowledgement is also expressed:

PRESENTACION T. BOLARIO and OSCAR LACAP JR., their mentor and adviser

for their critical comments and suggestions to improve their paper.

ESTER RIERA, LEA RIERA BASCON, CLYDE VINCENT TOLENTINO

BASCON, for welcoming and guiding the researchers in their humble home to perform

the needed procedures and tasks and allowing them to use tools and equipment in making

the product that led to the success of this business plan.

EVANGELINE RAMOS ESPIRITU, ARNEL GERVACIO ESPIRITU, for being

considerate and understanding parents

MA. ALVINA SUMAGAYSAY TAÑADA, LINA BELLO SUMAGAYSAY,

NENITA BELLO SUMAGAYSAY, for their insights and ideas that contributed in the

completion of this business plan

ERICKA JOYCE DIMAILIG MANALOTO, DANIELLE LOUIS ROCILLO

NOVENO, their friends at DLSU – Dasmariñas who continuously inspire them to grow

professionally.
 CAB/XNE/SLS

TABLE OF CONTENTS

PRELIMINARIES Page

Title Page

Certificate of Originality

Approval Sheet

Acknowledgment

Table of Contents

List of Tables

List of Figures

Chapter

1 EXECUTIVE SUMMARY

Type of Business

Nature, Name, Product/Services

Management, Marketing, Production and Financial Highlights

Socio-Economic Contribution

2 MARKETING PLAN

Product/Service to Sell

Description of Product/Chemical/Nutritional Component of each ingredient

Target Market
 Description of Population/Customer/Consumer, Area Coverage

Demand and Supply Analysis

Total Potential Demand/Market Segmentation

Present Supplier Competition/Number of production/sales per month of

identified competitors

Projected Sales

Market Share, Projected demand Per Month, In volume and in pesos

Marketing Programs/Strategies

Practices of competitors, own marketing program/strategies

Marketing/Selling Expense

Marketing Survey/Results of Survey

Originality of the product/idea, product, price, packaging, taste, appearance

3 PRODUCTION PLAN

Technical Product Description

Production Process ( with flow chart)

Production Schedule/Shelf-life/Duration per step per batch

Labor and Machine Requirement Per step

Machinery/Equipment Requirement

Raw Materials/Ingredients Requirement

Production Cost

Plant Location

Plant Layout

Water Disposal System

 Quality control System

4 ORGANIZATIONAL PLAN

Legal Form of Business

Organizational Structure

Qualification of Officers

Office Equipment

Gantt chart of Activities

5 ACCOUNTING/FINANCIAL PLAN

Total Project Cost (Fixed Assets, Pre-Operating Expenses, Working

Capital)

Sources of financing

Projected Income Statement, Balance Sheet

BIBLIOGRAPHY

APPENDICES

Copy of Marketing Survey

Adviser’s Acceptance Form

Curriculum Vitae
 LIST OF TABLES

Table Description Page

1 Historical Demand

2 Projected Demand

3 Projected Demand Equation

4 Estimated Historical Supply

5 Projected Supply

6 Projected Supply Equation

7 Demand and Supply Gap from 2019-2023

8 Projected Sales from Demand and Supply Gap

9 Projected Sales 2019-2023

10 Products of Competitors

11 Scheduling

12 Job Description and Salaries

13 Actual Price of raw materials (50pcs)

14 Actual Cost of raw materials (150 pcs)

15 Monthly cost of raw materials

 16 Utilities annual cost

LIST OF FIGURES

Figure Description Page

1 Actual Sample Product

2 Competitor’s Logo

3 Company’s Logo

4 Place/Distribution (SM City Dasmariñas)

5 Flow Chart

6 Equipment

7 Raw Materials

8 Factory Location

9 Home-based Plant Layout

10 Waste Disposal

CHAPTER 2

MARKETING PLAN
 The Marketing Plan is the lifeblood of virtually every business plan. While

profitability is generally the focal points of a business plan, the question of demand is the

most basic issue. Obviously, there can be no discussion of profitability or of the other

aspects of the business plan if there is no demand, it is therefore imperative that the

marketing plan be given the first considerations.

A. Product to Sell

CupKanin – The name is a combination of cupcake and kakanin- a Filipino native

delicacy. The term “kakanin” is derived from two Tagalog words: “kain” meaning to eat

and “kanin” wich means rice. It’s an umbrella term for sweets made of glutinous rice

(Oryza sativa) and coconut milk, two ingredients that tropical countries like ours have in

abundance. The researchers came up with the product’s name because they want a new

way of presenting their country’s famous food delicacy which is rice cake or commonly

known as “biko”. This is the reason why the product is presented in a cupcake

holder/liner. Also, selling kakanin is somehow easy because it is possible to start up a

small business with just small amount of capital. Different innovation and varieties can

also be done with this type of product. The group is planning to make a different flavor
for the product but since the business is at its starting point, this will only be for future

plans as of now. The ingredients of the product are all available in wet and dry market in

our country.

Description of Product/Chemical/Nutritional Component of each ingredient

This rice cake is made up of 2 different types of organic rice; Pirurutong and

Malagkit, which makes this product unique and healthier compared to regular rice cake or

“biko”. The product is also composed of coconut milk (gata), brown sugar and cream

corn to add more flavor and aroma.

Glutinous rice or Malagkit rice also called sticky rice, sweet rice or waxy rice, is a

type of rice grown mainly in Southeast and East Asia and the Eastern parts of South Asia,

which has opaque grains, very low amylose content, and is especially sticky when

cooked. It is called glutinous rice in the sense of being glue-like or sticky, and not in the

sense of containing gluten, which it does not, and should be safe for gluten-free diets.

Glutinous rice is distinguished from other types of rice having no, or negligible

amounts of amylose, and high amounts of amylopectin – the two components of starch.

Amylopectin is responsible for sticky quality of glutinous rice. The difference has

been traced to a single mutation that was selected for by farmers.

Pirurutong rice is described as being purple, but is actually a brownish-violet

color. It is very aromatic, and cooks up soft and sticky. It is also called Black sticky rice;

Lavender Pirurutong; Purple Glutinous Rice; Tinta Rice. This type of rice is indigenous

in the rice fields of the Philippine provinces. This rice is mainly originated or harvested in

the province of Mindoro, Philippines.

 Corn (Zea mays), also called Indian corn or maize, cereal plant of the grass family

(Poaceae) and its edible grain. Aside from containing varying amounts of water, corn is

mainly composed of carbohydrates, and has small amounts of protein, fiber, and fat.

Corn is the second most important crop in the Philippines. 600,000 farm households are

employed in different businesses in the corn value chain. As of 2012, around 2.594

million hectares of land is under corn cultivation and the total production is 7.408 million

metric ton. The domesticated crop originated in the Americas and is one of the most

widely distributed of the world’s food crops. Corn is used as livestock feed, as human

food, as biofuel, and as raw material in industry. In the United States the colourful

variegated strains known as Indian corn are traditionally used in autumn harvest

decorations.

Coconut Milk has its creamy texture and slight natural sweetness. It is often

considered a “miracle liquid” since coconut milk nutrition offers great ability to build up

the body’s immune defenses and prevent disease. Coconut milk, along with its

relatives coconut oil and coconut water are among the world’s healthiest foods. It

contains beneficial fat called lauric acid, a medium-chain fatty acid that’s easily absorbed

and used by the body for energy. Coconuts’ fatty acids are primarily saturated fats, but

don’t think these will raise your cholesterol levels and cause heart damage. Instead,

they’re known to actually do the opposite — coconut milk can help you lower cholesterol

levels, improve blood pressure, and prevent heart attacks or a stroke.

Brown sugar is made by allowing some of the sugary molasses to remain in its

structure, thus enriching leaving final product in a more natural state that is not enriched

with industrial additives (such as sulphur dioxide, phosphoric acid, calcium hydroxide,
and activated carbon). Those additives are not needed to be present in the sugar, and their

presence disturbs the smell and the color of natural sugar. Additionally, industrial process

that removes all traces of molasses removes almost all presence of calcium, iron,

magnesium, potassium and phosphorus, that can all help your body reach mineral

equilibrium.

Uses of product:

The uses of CupKanin are the following:

 It can be served as dessert since this delicacy is famously served in different

Filipino occasions such as fiesta, birthdays, Christmas, anniversaries, etc.

 It is a perfect partner for hot coffee or hot chocolate drink for breakfast.

 Business such as commercial shops, online stores, malls, etc. can buy bulk

piecesof CupKanin for a wholesale price and sell it to their customers as part of

their profit.

 Great for those who wants to start up newly owned business because the

ingredients are highly available and less resources are needed.

 Can be served as an appetizer or relief for a hungry stomach.

B. Target Market

1. Area Coverage

The researchers are planning to put up a stall on nearby stalls outside SM City,

Dasmariñas since it is always crowded and target market around Dasmariñas,Cavite are

available. Also, the place has a big potential in opening up a business for it is

commercialized and accessible. Even though the scope of the area is large, it is not
highly expected that many customers will buy the product in the first days of the

business’ operation that is why the product that will be produced will be in small amount

until such time that the business will be established. There is also a public market located

at Kadiwa, which is near to the area, where the two types of rice used in this product and

all product components can be easily bought at a cheaper price. We vision that this area

offer a good opportunity for us to raise a new business that has prospect target customers.

2. Consumer

Nowadays, consumers are very hard to please because they have changed their eating

lifestyles. They are now more conscious on what they are eating and the price of the food

that they will buy. Recent surveys revealed that more people particularly those who are

younger consumers are now more concerned about the food ingredients they are going to

eat and the food is/are worth the price. Eating clean and healthy food is a must for

everyday lives of people. This occurrence gives way and opportunities to challenge

entrepreneurs to become experimental and innovative with their products that can meet

the demand of every conscious consumer in their changing preferences. The researchers

have made to cook a delicious and healthy “CupKanin” that can be eaten conveniently

anytime and anywhere with an affordable and reasonable price. The researchers are not

just focusing in a certain consumer but aiming to attract a large number of people with

aging 4-60 years old that making an effort to maintain an active and healthy lifestyle.

C. Demand and Supply Analysis

Historical Demand
 This presents the 5 year historical demand of target market in the chosen target

place. The researchers chose the city of Dasmariñas in Cavite because the proposed

place to put up a branch is near or outside SM City Dasmariñas where almost all of target

market or prospect customers can be found.

Table 1

HISTORICAL DEMAND

Year Population
2013 665,987
2014 672,667
2016 745,349
2017 775,000

Source: Municipal Planning and Development Coordinator Office- Dasmariñas, Cavite

The table shows that every year the population of Dasmariñas City, Cavite is

continuously increasing. Year 2013 has 665,987 of total population; 2014 having

672,667; year 2015 with a total of 698,492; 2016 with a population of 745,349; and last

year 2017 Damariñas City got a total of 775,00 population.

Table 2

PROJECTED DEMAND/LINEAR REGRESSION METHOD

Year Demand (Y) X X2 XY

Population
2013 665,987 -2 4 -1,331,974
2014 672,667 -1 1 -672,667
2015 698,492 0 0 0
2016 745,349 1 1 745,349
2017 775,000 2 4 1,550,000
 ƩY= 3,557,495 ƩX = 0 ƩX2 = 10 ƩXY=

290,708

Table 2 shows that the total population in Dasmariñas City, Cavite from year

2013-2017 was 3,557,495 with a total projected demand of 290,708 for five (5) years.

Table 3

PROJECTED DEMAND EQUATION

Year a b(X) Projected Demand

2019 711,499 + 29,070.80 (6) 885,924

2020 711,499 + 29,070.80 (7) 914,995

2021 711,499 + 29,070.80 (8) 944,065

2022 711,499 + 29,070.80 (9) 973,136

2023 711,499 + 29,070.80 (10) 1,002,207.

Historical Supply
Year Total

2013 648,872

2014 656,454

2015 664,153
 2016 682,125

2017 700,513

Table 4. Estimated historical supply

The table indicates the estimated supply of CupKanin in Dasmariñas, Cavite.

Year 2013 with an estimated supply of 648,872; 2014 has 656, 454; 2015 with 664,153,

2016 with 682, 125 and 2017 with 700,513

Projected Supply

Table 5. The Projected Supply

Year Y X X2 XY

2013 648,872 -2 4 -1,297,744

2014 656,454 -1 1 -656,454

2015 664,153 0 0 0
2016 682,125 1 1 682,125
2017 700,513 2 4 1,401,026
ƩY = 3,352,117 ƩX = 0 ƩX2 = 10 ƩXY=
128,953

Table 5 shows the projected supply in Cavite from year 2013 – 2017 is 1,623,260,

with a total of 128,953 projected supply.

Projected Supply Equation

Year A + b Projected Supply

2019 670,423.40 + 12,895.30 (6) 747,795.20

2020 670,423.40 + 12,895.30 (7) 760,690.50

2021 670,423.40 + 12,895.30 (8) 773,585.80

 2022 670,423.40 + 12,895.30 (9) 786,481.10

2023 670,423.40 + 12,895.30 (10) 799,376.40

Table 6. Projected Supply Equation

Table 2.3 shows that in the next 5 years of projected supply, year 2019 will have

747,795.20, 2020 will have 760,690.50, 2021 with a total of 773,585.80, 2022 with a

total of 786, 481.10 and on 2023 it has a projected supply of 799,376.40.

Market Share (MS)

The table below is the market share based on demand and supply gap computed in the
previous tables.
Table 7 Demand and Supply Gap from 2019-2023

Year Projected Demand  Projected Supply Gap x %MS Market Share

(Qty)

2019 885,924 - 747,795.20 .03 4,143.864

2020 914,995 - 760,690.50 .06 9,258.27

2021 944,065 - 773,585.80 .09 15,343.128

2022 973,136 - 786,481.10 .12 22,398.588

2023 1,002,207. - 799,376.40 .15 30,424.59

The data presented from table shows the market share (quantity) from year 2019-

2023. It is shown that there is a 3 percent increase annually of the market share. 2019

has a total of 4,143.864, year 2020 having 9,258.27, 2021 with a market share of
15,343.128, year 2022 that has 22,398.588, and a total of 30,424.59 market share for year

2023

D. Projected Sales
The selling price of the product per piece is ₱ 15.00 and ₱ 40.00 per box composed of

3 pieces of CupKanin. Below are the projected volume and its selling price. Table below

discussed the pricing of “CupKanin” with packaging for the year 2019-2023.

Table 9. Projected Sales 2019-2023

Year Projected Volume Selling price Sales Forecast

(pieces/per month) (per month)

2019 3,717 ₱ 14.50 ₱ 53,896.50

2020 3,903 ₱ 14.50 ₱ 56,593.50

2021 4,098 ₱ 15.50 ₱ 63,519.00

2022 4,508 ₱ 16.00 ₱ 72,128.00

2023 4,959 ₱ 17.00 ₱ 84,303.00

 Table 9 shows that the selling price of the packaged product is yearly increasing. On

2019 there is a projected volume of 3,717 x ₱14.50 price equivalent to ₱ 53,896.50; Year

2020 has 3,903 x ₱ 14.50 = ₱ 56,593.50, 2021 with 4,098 projected volume x ₱ 15. 50 =

₱ 63,519.00, year 2022 with 4,508 projected volume x ₱16.00 = ₱72, 128.00. And for the

year 2023 with a projected volume of 4,959 multiplied by the selling price of ₱17.00 is

equivalent to ₱ 84,303.00 per month.

E. Marketing Program

1. Practices of Competitors

CupKanin’s competitor is Bibingkinitan! It also sells kakanin but a different kind

which is bibingka. The location of its store is near the mall’s entrance and its stall has

tables and chairs for its customers. The business serves mini-sized yummy bibingka, a

soft and moist cake made from 100% rice flour locally known as galapong. Their

bestseller is the Original Bibingka. This bibingka is generously topped with sliced salted

egg and cheddar cheese.

  
Bibingkinitan is the number one bibingka chain in the Philippines. The main products

of the company are bibingka, kapeng barako and fruit juices. They have been one of the

fast growing franchising businesses in the country. Bibingkinitan was created in order to

promote patriotism by giving the people with this local delicacy all year round and to

promote the culture of the

Filipinos. For the next five years, the company set the objective of expanding the range of 

its 

target market and by increasing its profit without harming the earnings per share of its

stockholders. Part of its objective is the establishment of outlets outside the country,

particularly in Jakarta, Singapore, and Las Vegas.

 
The company started franchising in 2007, when Richard Franz, an engineer by

profession, founded this popular bibingka chain. As of 2011, they have 200 outlets in

which more than 80 branches are owned by Food Asia Corp and the rest are operationg

franchisees. Since 2017, Bibingkinitan earned numerous awards and recognitions that

include Best in Franchise Support Award which they have won in 2007, 2008, 2010 and

the Fastest Growing Franchise Award which they have won in 2008, 2009, and 2010.

For the year 2012, the revenue of the company was 116,720,460.71 pesos. Its

profit for the same here was 340314.52 pesos. The size of its asset was 25,017,380.90,

consisting of liabilities and stockholder’s equity of 17,560,690.50 and 7,456,690.41

respectively. The major market served by the company is the C and D segment of the

socio-economic population in the country. The company is estimated to have 1,000-

1,500 employees.
The table below shows the list of varieties and prices of the products of Bibingkinitan.

Product Price

Original Bibingka ₱ 25 per piece

₱ 150 per box of six
Bibingka Overload ₱ 33 per piece
₱ 198 per box of six
CheeseMax! ₱ 35 per piece
₱ 210 per box of six
B!Saymada ₱ 35 per piece
₱ 210 per box of six
B! Bites ₱ 35 per box

Table 10. Products of Competitors

2. Own Marketing Program/Strategies

Marketing 4P Analysis

Marketing mix (4Ps) involves varied approaches that meet business concerns in

different markets around the world. The marketing mix defines the strategies and tactics a

firm uses to reach target customers. The company also uses some variations of its

marketing mix to suit the local conditions of markets. Seb’s CupKanin’s promotion

focuses on print and social media in the Philippines where such media are most popular.

The company’s effectiveness in implementing its marketing mix contributes to the

improving performance of its brand and business in the domestic food delicacy industry.

 Product (Product Mix)

 CupKanin is a kakanin made from organic ingredients like black sticky rice, malagkit

rice, coconut oil, sugar and corn. Its flavor makes this kakanin unique from other kakanin

and the organic rice makes it healthier. The packaging for CupKanin are cupcake liner

and box which is not common from what is usually available in local markets. Seb’s

provides its main product “CupKanin”. This element of the marketing mix covers the

various organizational outputs (goods and services) that a company provides to its target

customers. Other variety of the products will be planned and might be implemented in

the future years of the company’s existence.

 Place/Distribution
 CupKanin will rent a small space located outside SM Dasmarinas in which a stall will

be put up. The preferred location of the stall should be beside the path walk so that it is

can easily attract customers and is easily accessible too. This element of the marketing

mix indicates the venues or locations where the firm’s products are offered. For the

coming years of operation, Seb’s CupKanin main places for distributing its products may

be as follows:

 SM branches

 Kiosks

 Postmates website and app

 Seb’s mobile app

The stalls or branches are where the company will generate most of its sales revenues. In

addition, customers can place their orders through the Postmates website and mobile app.

Also, the company’s mobile apps for iOS and Android OS will let customers/consumers

buy the products conveniently. This element of the marketing mix supports the

company’s intensive growth strategies, especially market penetration.

Price and Pricing Strategy

The CupKanin will be sold for ₱15 per piece and ₱40 per box of 3.

Seb’s pricing strategy includes that of a combination of price bundling and psychological

pricing. In price bundling, the company offers discount if the customer will be a box

consists of 3 pieces of CupKanin. In psychological pricing, the company uses prices that

appear to be significantly more affordable, such as $__.50 instead of rounding it off to the

nearest peso. This element of marketing mix highlights the importance of price bundling

to encourage and attract the customers to buy its product.

Promotional Mix

The company promotes its products to attract more customers. This element of the

marketing mix defines the approaches used to communicate with the customers. The

company uses the following tactics in its promotional mix:

1. Advertising

2. Sales promotions

3. Public relations

4. Direct selling

Prior to the opening of the business, putting up a tarpaulin and giving out leaflets are

some ways to let people passing by know and have an idea on what the business is all

about.. The easiest and less costly way to market the product is by maximizing the use of

social media like Facebook, Twitter and Instagram. Contacts on social media can also

serve as a target market. It is practical and convenient to create a fan page of a product to
have a wider audience that prospect consumers can ask question, inquiries and placing

orders. The good thing in using social is that it is relatively free, easiest way to access

with people and lends legitimacy of the product. This fan page will provide information

on what are the different benefits of eating “CupKanin” compare to other kakanin

available in the market.

Having free taste within the store is another strategy to catch the attention of people

to try our new proposed product. If they are satisfied with our product there will be a

chance that they may purchase. Meeting customer’s expectation makes them satisfied and

become loyal to the product.

F. Marketing Expenses

 Tarpaulins with a size of 6x3 amounting of ₱297.00

 Giving leaflets for 2 days with 200 copies/day

 50 pcs bond papers = ₱25.00

 Print = ₱1.00

 Xerox 50 x .50cents = ₱25.00

Total of ₱ 51.00 x 2 days = ₱102.00

 Since one way of promoting the business is through the use of social media,

business will not incur any cost for it. It is an easy way to disseminate information

about the product.

 Handling free samples of product an. One piece of CupKanin will be sliced into 4

bite size for free taste. The group will use 3 boxes of CupKanin which will cost

₱120.
 Chapter 3

THE PRODUCTION PLAN

The production/operations plan includes the technical product description, production

or operations process, production schedule, labor requirement, machinery/equipment

requirement, raw materials requirement, plant/factory location, plant layout, waste

disposal system, quality control system, and production cost.

A. Technical Product Description

Cupkanin will be manufactured home-based. The selling of this product would be the

proposed place outside SM Dasmariñas where stalls of foods are existing. The CupKanin

will be made from its main ingredients: pure coconut milk (gata), coconut milk

(pangalawang piga), brown sugar, cream corn, whole corn, pirurutong (black sticky rice),

and white malagkit rice. The ingredients are ensured to be indigenous products of the

Philippines which will make the consumers healthy and buy domestic food products of

our country. Products are stored in a cool and dry place to prevent spoilage and to

maintain the freshness of the product. Cleanliness will be observed in the process of

cooking and daily quality inspection and management will be done. The proposed

product will essentially bring a delightful moment to all Filipinos who are fond of eating

kakanin.

B. Production/Operation Processes

The alternative processes and the way they compare with the chosen process must be

mentioned. The analysis should further touch on the manufacturing processes used in

existing plants with the same or similar activity, both domestic and foreign. Finally, a

review of the licensing agreements and patents would also be helpful.

Step by Step Procedure:

Preparation of ingredients:

 Pure Coconut milk

 Coconut milk
  Brown sugar

 Cream corn

 Whole corn

 Pandan leaves

 Pirurutong (Black sticky rice)

 White malagkit rice

Servings: 50 pieces

Step 1: Soak the Pirurutong (black sticky rice) for about 1-2 hours to soften the grain of

rice. Set aside. Rinse 3 cups of white malagkit in running water 3 times or as long as the

dirt is gone and the water is clear.

2 types of rice will be cooked separately.

Step 2: Cook 3 cups of white malagkit in a pot with 4 cups of coconut milk

(pangalawang piga). Place at least 2 Pandan leaves at the top to add more flavour and

aroma.

Step 3: Cook the white malagkit rice for about 20-30 minutes. Place the pot over high

heat and bring the water to boil. When the water is boiling, turn the heat to medium low

and wait until the rice is fully cooked. You may check the rice by getting small amount in

the pot using a fork or spoon.

The same procedure is applied in cooking the Pirurutong (Black sticky rice).

(Note: Pirurutong is a bit hard to cook that’s why it is important to soak it first in water 1-

2 hours or if possible, overnight.)

Step 4: In a separate pan, boil 2 cups of pure coconut milk (kakang gata) then add 1 ½

cups of brown sugar. Cook in low heat until the mixture becomes thick. Stir constantly.

Step 5: Add the cooked rice in the coconut-milk sugar mixture then mix well. Continue

mixing until all liquid evaporates. (Note: Strong hand of mixing is necessary to make the

CupKanin more sticky and firm. Do not overcook)

Step 6: Once the white malagkit is cooked, transfer it into a big bowl and let it cool. Do

the same procedures with the cooked Pirurutong rice. The Pirurutong rice will appear

lighter and easier to mix than white malagkit.

Step 7: Prepare the cupcake moulder. Place the cupcake liners in the moulder pan.

Measure 2 tbsp. of white malagkit rice then put it at the bottom part of the cupcake liner.

Flatten the rice onto the cupcake liner.

Step 8: Measure again 2 tbsp. of Pirurutong rice and put it above the flattened white

malagkit rice. This will make the CupKanin look like a cupcake with 2 layers because of

the different colors of the 2 varieties of rice.

Step 9: Place the finished product in any types of box for packaging.

FLOW CHART/PROCESS

SOAK COOK COMBINE

 PACK COOL STIR

C. Production Schedule
The planned production schedule is to increase the units produced for 3% for the first

6 months as an adjustment period. The 3% is computed as 90 pieces added each month

for the first 6 months of operation.

Per Months Units Produced(per piece)

1st 3,000
2nd 3,090
3rd 3,180
4th 3,270
5th 3,450
6th 3,540
2019 3,717
2020 3,903
2021 4,098
2022 4,508
2023 4,959
Table 11. Scheduling

D. Labor Requirement

Labor is one of the most important factors in a business may it be small or big. These

persons are responsible for the whole production or operation process and without them,

there will be no products produce hence no profit. Making CupKanin only needs few
workers in order for the business to operate. The needed job positions are composed of 2

cooks, 1 seller, and 3 packagers. The salaries or wages are only estimated and may

change or vary based on the contract or changes in the job description.

Table 12. Job Descriptions and Salaries

Job Description Salary or Wage

2 COOKS In charge of making sure the

(1 for cooking pirurutong, ingredients to be used are of
1 for cooking malagkit) good quality. Has an expertise Php250/day
of cooking native rice delicacy
most specifically “biko”

1 SELLER Must possess good interaction

with different types of customers Php150/day
and know the basics of selling goods

3 PACKAGER Must make sure that the finished

product is put properly and neatly Php150/day
in the packaging. Also ensure the
cleanliness of the storage are and utensils

E. Machinery/Equipment Requirement

The machineries required that will be needed to make the kakanin are kitchen stove,

LPG gas tank, mixing bowls, slotted spoon, measuring cups and cupcake pan which can

be bought in set if all are not available.

Figure 2. Equipment

Types of Tools and Kitchen Description Source of the Equipment

Utensils

Kitchen Stove This is designed for the This equipment can be

purpose of cooking food. bought at appliance centers or
online shop.

Mixing Bowls It is a bowl This equipment can be

used for mixing of bought on market place or
ingredients. online shop.

Measuring Cups
It is used to measure the This equipment can be
raw ingredients needed bought on market place or
to have an accurate online shop.
measurement.

Nonstick Cupcake Pan

It is used to place the kakanin This equipment can be bought
in the cupcake liner in order on market place or online
to maintain its shape. shop.

Metal Spoon
 A large spoon used in mixing This equipment can be bought
the ingredients. on market place or online
shop.

11kg. LPG gas tank It is needed to use the stove. Available online and different
refilling and distribution
business stores nationwide.

F. Raw Materials/Ingredients Requirement

The raw materials will be used are pirurutong (black sticky rice), coconut milk, brown

sugar, pandan leaves and whole corn.

Figure 3. Raw Materials

Raw Materials Description Sources

Pirurutong (Black sticky Rice) It is very aromatic, and It can be bought on

cooks up soft and sticky. super market or wet
market

Malagkit Rice (Glutinous Rice) A short grain variety of It can be bought on

opaque rice that sticks super market or wet
together when it is cooked. market

Coconut Milk The liquid that comes from It can be bought on

the grated meat of a wet market
mature coconut

Brown Sugar Brown sugar is white sugar It can be bought on

combined with molasses, super market or
which gives it a soft grocery store
texture. 

Pandan Leaves A tropical plant that is It can be bought on

commonly used as a super market and
 flavoring in various South wet market
and Southeast Asian cuisine

Corn  It is one of the most widely It can be bought on

distributed of the super market and
world’s food crops. Corn is wet market
used as livestock feed, as
human food, as biofuel, and
as raw material in industry. 

G. Production Cost

Table 13: Actual Price of raw materials in making CupKanin (50pcs)

Ingredients Price (in peso)

Pirurutong Rice (per kilo) ₱ 100.00

Malagkit Rice (per kilo) ₱ 70.00

 Brown Sugar (1/4 kilo) ₱ 12.00

Whole Corn (per piece) ₱ 20.00

Cream Corn (per can) ₱ 33.00

Pandan Leaves (per bundle) ₱ 4.00

Total ₱ 239.00

The table above represents the price of raw materials used in making CupKanin

with a total amount of 239 pesos that will make approximately 50 pieces. The raw

materials are bought specifically at Kadiwa Market Dasmariñas City.

Table 14: Actual cost of raw materials in making 150 pcs. Of CupKanin (daily basis):

Raw Materials Price in Peso

3 kg of Pirururtong Rice 300.00

3 kg of Malagkit Rice 210.00

6 packs of Brown Sugar 72.00

3 Whole Corn 60.00

3 cans Cream Corn 99.00

1 bundle of Pandan leaves 4.00

TOTAL COST 745.00

The table 14 shows a total cost of ₱745.00 of raw materials in making 150

servings of CupKanin produced per day. The unit cost is computed as ₱5.00 per piece of

CupKanin without its packaging.

Total Cost: ₱745.00

Divided by(/) 150 pieces

Unit Cost ₱ 5.00
Table 15 Monthly cost of raw materials

RAW MATERIALS Price in Peso

Pirururtong Rice 6000.00

Malagkit Rice 4200.00

Brown Sugar 1440.00

Whole Corn 1200.00

Cream Corn 1980.00

Pandan leaves 80.00

TOTAL COST 14900.00

Computation: Monthly fixed and variable cost

Fixed Cost

Rent per Month - ₱ 3, 000.00 (100/day)

Employee Salaries - ₱31, 000.00

Total (Fixed Cost) ₱34, 000.00

 Variable cost

Electricity (per month) - ₱300.00

Water (per month) - ₱200.00
Gas(LPG) (per month) ₱600.00__
₱1,000.00

Total Fixed Cost ₱ 34,000.00

Add: Total Variable Cost 1,100.00

Divided by: Days per month 30

Total cost per day 1,170.00cost/day

Divided by: units/day 150

Total Additional Cost ₱ 7.80

Computation: Daily Profit

Unit Cost (CupKanin) ₱ 5.00

Add: Packaging( Cupcake Liner)
(₱38/100 pieces) 0.38
₱5.38/piece
Add: Additional Cost ₱7.80
Price per piece ₱13.18
10% Markup (13.18 x 0.10) 1.318
Selling price ₱14.50/piece
x 150 pieces
Sales per day ₱2, 175.00
Less: Total cost per day 1,166.67
Profit per day ₱ 1, 008.33

H. Utilities

The utility expense includes that of electricity, water, telecommunication, and fuel. Our

business cannot operate to earn profit without these four important utilities.
Table 16 Utilities annual cost
 UTILITIES ESTIMATED MONTHLY ANNUAL COST

COST (in peso)

(in peso)

Electricity 300 2400

Water 200 2400

Gas 600 7200

Rent 3,000 36,000

Electricity

It is one of the primary utility requirements of a manufacturing business.

CupKanin will greatly need electricity to have a productive working environment. It will

provide the needs of the employees to have a good lighting and a proper room

temperature. Their personal needs for electricity will also be accommodated.

Water Supply

A good water supply is needed in order to continuously operate in a clean

working environment. A good water supply will help them to perform tasks such as
rinsing the ingredients, cleaning the kitchen utensils, and equipment, and the overall

store/office to ensure safety of the customers.

Telecommunications

Communication is a must in a business and to make it convenient, we have

mobile phones or telephones that we can use as a form of communication with

employees, suppliers and customers.

LPG/GAS

The gas would be used in the process of cooking the product (CupKanin).

I. Plant/Factory Location

Figure 4.Factory Location

The factory is home based and is located in Dagatan, Amadeo, Cavite. This place

has all the kitchen utensils needed in making the product and a neat storage for products

and utensils.

J. Plant Layout
The plant layout should be carefully depicted through diagrams and descriptions.

A good plant layout is characterized by minimum material handling, effective space

utilization, smooth work flow through the plant, safe and conducive working areas for the

workers, safety and sanitation facilities, and flexibility of arrangements.

Figure 5. Home-based Plant Layout

K. Waste Disposal System

Environment is one big factor when talking about waste disposal. Therefore, we

are strictly implementing the proper segregation and disposal of wastes. Since we are in

line with food business, we are making sure that the store and kitchen we establish is

preventing any type of food safety hazards. To do so, we’re putting two big trash bins in

the kitchen area, one small trash bin in the counter area as well in the office, and big trash

bins in store, where each of the trash bins have a clean cover and label for segregation.

We’ll make sure to maintain and observe this kind of system continuously in our day to

day operations.
Figure 6. Waste Disposal

L. Quality Control System

Quality control system is an activity procedure that will ensure the maintenance,

continuity and standards of the product in all stages of preparation, processing, packaging

and storing. It will further ensure that the desirable characteristics are sustained in the

storage processing and will remain in great quality until consumed. For the safety of the

consumers, the date which will be the food will be consumed before should be clearly

indicated in the packaging. The ingredients will only be bought from trusted suppliers to

ensure good quality of raw materials and the quantity of raw materials that will be bought

should be managed properly to prevent spoilage and to lessen the waste. The workers will

be trained so that they could handle their jobs properly. They will be provided by aprons,

hand gloves, and hair net to keep the food clean as much as possible during processing.

The basic ingredients will be checked before they enter the manufacturing premises.

Below are the factors considered in maintaining the good quality of the product:

 The freshness of the ingredients in making the product are ensured to maintain the

safety of the product

 Proper storage of stocks or inventories are observed.

 The product will be stored in a cool and dry place in order to maintain its good

condition

 The Packager will always make sure that the finished product is clean and in good

state upon and before packaging it.

 First In First out (FIFO) inventory of raw materials is used to prevent spoilage

and prevent excess raw materials and final products for preventing waste.

Chapter 4

THE ORGANIZATIONAL PLAN

A. Legal Form of Business

CupKanin will be a sole proprietorship form of business. This type of

business is the easiest to start and operate in which you can begin with small

amount of capital only.  

B. Organizational Structure

OWNER

STORE SELLER COOK

C. Qualification of Officers

Employee Description Job Specification

1. General
Manager
2. Cook
3. Store Seller

D. Office Equipment

Equipment Specification
1.
2.
3.
4.

E. Gantt Chart of Activities

Tas
k#
Task Frequency Date of Implementation
1 Quality Planning Annually First week of January
 2 Resource Planning Annually
3 Set up Goals and Objectives Annually
Every Monday of the
4 Plant Inspection Monthly
Month
5 Business Evaluation Monthly Last Friday of the Month
6 Maintenance of Equipment Weekly Every Friday
7 Production of Products Daily Daily
8 Cleaning Daily Daily

Figure 4

Chapter 5

FINANCIAL PLAN

This part of the research covers the financial aspects of the business plan

including its total project cost, sources of financing, list of assumption, and profitability

indices computed in a yearly basis.

A. Total Project Cost

Fixed Assets
Equipment 19,799.00
Furnitures and Fixtures 21,150.00

Total Fixed Assets 40,949.00

Pre-Operating Expenses
DTI Business Name 500.00
Business Permit 500.00
Barangay Clearance 200.00
BIR Permit 500.00
Total Pre-Operating Expense 1,700.00

Working Capital (for 3 months period)

Direct Materials 21,539.91
Direct Labor 18,000.00
Overhead 3,150.00
Marketing Expense 2,097.00
Administrative Supplies 2,090.00
Total Working Capital (for 3 months period) 45,676.91

Total Project Cost 89,525.91

B. Sources of Funding

The sources of financing will be coming from the proponent’s personal saving,

allocating an amount of Php 90,000.00

C. Profitability Indices

RETURN ON INVESTMENT

Return on Investment (ROI) is the ratio of money gained or lost on an investment

relative to the amount of money invested. It measures profitability and average return

over the life of asset. It is computed through Net Income divided by Total cost and

multiplied by 100.

2019 2020 2021 2022 2023

Net Income 28,872.11 52,415.52 57,843.34 102,976.80 136,068.35

Total Cost 190,718.28 214,841.14 262,864.24 277,244.04 310,005.72

Total 15.14% 24.40% 25.01% 37.14% 43.89%

PAYBACK PERIOD

Payback Period is the period required for the return of the investment to “repay”

the sum of the original investment. It serves as the screening tool together with ROI. It is

solved by dividing the total investment by the total cash flow per year.

Investment
Payback Period =
Projected Cash Flow per Year

90,000.00
Payback Period = =1.15
78,275.18

BIBLIOGRAPHY
Arnarson, A. (2015, March 30). Beef 101: Nutrition Facts and Health Effects. Retrieved
from https://www.healthline.com/nutrition/foods/beef

https://www.britannica.com/plant/corn-plant

https://en.wikipedia.org/wiki/Agriculture_in_the_Philippines#Corn

https://www.healthline.com/nutrition/foods/corn

https://draxe.com/coconut-milk-nutrition/

http://www.cooksinfo.com/pirurutong-rice

https://www.scribd.com/document/363364304/Bibingkinitan-X

http://panmore.com/mcdonalds-marketing-mix-4ps-analysis
APPENDICES
 CURRICULUM VITAE

Personal Information

Name: Sheena Lyn Sumagaysay

Address: Block 6 Lot 53 Greensquare Villas Mambog I, Bacoor, Cavite
Telephone: N/A
Cell Phone: 09067125564/09053316848
Email: [email protected]
Date of Birth: 05 June 1999
Place of Birth: Manila
Citizenship: Filipino
Civil Status: Single
Gender: Female

Educational Qualification/s
High School: Macasa Learning Center (2012-2015)
College: De La Salle University Dasmariñas- Bachelor of Science in Business
Administration Major in Business Operations Management

Computer Skills
MOS CERTIFICATION (PowerPoint Presentation)
Microsoft Word
Microsoft Excel

Awards
High School: Academic Excellence Award (2015)
1st Honorable Mention (2015)

Professional Memberships
Junior Philippine Association of Management Accountants (JPAMA)- Board of Director
(May 2016-May 2017)
Trainings/Seminars attended
Surge of the Future Accounting Professionals
Marketing Hacks
Prep Me: Gearing Up Fututre Marketers
ELEVATE
Personal Information

Name: Clydele Angela Riera Bascon

Address: 77 Dagatan, Amadeo, Cavite
Cell Phone: 09278551598
Email: [email protected]
Date of Birth: November 15, 1998
Place of Birth: Nasugbu, Batangas
Citizenship: Filipino
Civil Status: Single
Gender: Female

Educational Qualification/s
High School: Rogationist College High School Department
University: De La Salle University Dasmariñas

Computer Skills
MOS CERTIFICATION (PowerPoint Presentation)
Microsoft Word
Microsoft Excel

Trainings/Seminars attended:

Marketing Hacks

Investment Insights & ASEAN Integration

Prep Me: Gearing Up Fututre Marketers

ELEVATE
Personal Information

Name: Xavier Neil Ramos Espiritu

Address: 080 Gov. P.F. Espiritu 1, Bacoor City, Cavite
Telephone: 417-1490
Cell Phone: 09267298204
Email: [email protected]
Date of Birth: December 08, 1998
Place of Birth: Bacoor City, Cavite
Citizenship: Filipino
Civil Status: Single
Gender: Male

Educational Qualification/s
High School : Casa De San Miguel Montessori School
University: De La Salle University-Dasmariñas

Computer Skills
MOS CERTIFICATION (PowerPoint Presentation)
Microsoft Word
Microsoft Excel

Awards: Loyalty Award

Interests: Reading books

Trainings/Seminars attended: “Marketing Hacks”

 MARKETING SURVEY
Food Category

Name: ____________________________ Age: _________ Gender:____________

Department/College: ________________________
Instructions: Please check your answer following the scale below:
Legend: 5 =Outstanding; 4 =Very Satisfactory; 3 = Satisfactory; 2 = Needs
Improvement; 1= Poor
NAME OF PRODUCT: CupKanin
Proponents: Clydele Bascon, Xavier Espiritu, and Sheena Lyn Sumagaysay

Criteria 5 4 3 2 1
Taste 40 4
Appearance 41 7 2
Texture 44 6
Color 43 5 2
Presentation 45 5
Shelf Life 45 5
Health 47 3
Benefits
Acceptability 47 3
Packaging 48 2
Price 44 6
Size per 48 2
Serving
Use of 50
indigenous
ingredients
Availability of 48 2
Ingredients