LZ
BUSINESS PLAN
SUBMITTED TO:
MAAM JANICE Z. MONTALBO
SUBMITTED BY:
CEMBERG E. QUILINGAN
EIZEL MAE GLORIOSO
CYRELLE GONZALES
JOANNA HUSMILLO
JHMAYCA ESPLANA
1
INTRODUCTION
In recent years, miniature desserts have gained increasing popularity among those
who have a sweet tooth. These small, bite-sized treats offer a sophisticated and
indulgent way to satisfy a craving for something sweet without overindulging. That’s
why this partnership has innovatively creates and “will” hit the masses for miniature
desserts particularly appealing to those who love sweets.
Miniature desserts allow for variety. With a platter of different miniature desserts, it
is possible to try a wide range of flavors and textures in one sitting. This makes it
easy to find something that satisfies every sweet tooth, whether it be a creamy
truffle, a crispy cookie, or a soft cake. These ideas of desserts are also perfect for
sharing. Whether at a party or a casual gathering, miniature desserts provide an
easy and enjoyable way to socialize and bond over a common love of sweets.
Our unique selling proposition is the emphasis we place on presentation. Each of our
miniature desserts is carefully crafted to be not only delicious, but also visually
stunning. We believe that the appearance of a dessert is just as important as its
taste, and we strive to create an experience that is pleasing to all the senses.
Therefore, this business aims to capitalize on this trend by offering a wide range of
beautifully crafted miniature desserts using only the finest ingredients and innovative
flavor combinations.
THE INDUSTRY
The Industry The industry that deals in Lux Dessert is the Talipan Integrated School.
Since they are teenagers and those present follow the trend, the majority of the
school follows the so-called technological generation. Sugar Rush Delights' main
competitors in the industry are teenagers who do not like or are encouraged to eat
sweets, as well as school-based shops. Sugar Rush Delights may face industry
trends such as inflation because the Philippines is currently experiencing rising prices
for certain goods and services. The estimated revenue of the business is about 1500
pesos (tentative). The company's industry position is based on providing products to
teens and other generations that are in line with the business and trends.
THE BUSINESS
Lux Dessert is a dessert shop that sells glass desserts, The ABM TNHS students, who
wanted to create products that they could sell while they were still in school.
2
The founders are aiming for a younger demographic with their products. They want
to sell desserts made by hand and with simple ingredients. They want to focus on
the quality of the product rather than its price point—they believe that if you can't
afford it, you shouldn't be able to buy it because you don't deserve it.
Their target market is TNHS students because they know that many of them will not
have much disposable income but will still want something delicious after a long day
of studying or socializing with friends. They also have experience working with
students at TNHS and know how hard it can be sometimes just to find time in
between classes or social activities!
Our products are made fresh daily and are made with simple ingredients. Our goal is
to provide you with tasty treats that will keep you energized and satisfied
throughout your day so you can focus on what matters most.
IV. THE PRODUCT/SERVICE
The business offers the Mini Dessert, a gourmet dessert catering service featuring a
variety of mini desserts in an actual size of the base and has three delicious flavors:
Cheesecake, Dark Chocolate, and Banana.
Mini Dessert comes in a convenient shot glass size, making them easy to serve and
eat. Each shot glass contains a single serving of the dessert, so it can indulge
without overdoing it. Felt has a creamy, smooth texture that is both indulgent and
satisfying. The cheesecake and banana flavors are rich and velvety, while the dark
chocolate flavor is smooth and creamy. This Mini Dessert has a visually appealing
appearance, with a variety of toppings and decorations depending on the flavor. The
cheesecake flavor has a layer of whipped cream and a sprinkle of graham cracker
crumbs on top, the dark chocolate flavor is drizzled with chocolate sauce and topped
with a chocolate curl, and the banana flavor has a layer of whipped cream and a
slice of fresh banana on top. All three flavors are presented in a clear shot glass, so
you can see the layers of the dessert.
Each Mini Dessert is bite-sized and individually wrapped, making them perfect for
events and gatherings. It has cute and eye-catching appearance. But above all, Our
Mini Dessert catering service offers customizable dessert platters and can
accommodate special dietary needs guaranteed the quality and affordability for the
valued customers.
3
V. THE MARKET PLAN
Target Market
The target market is the junior high school students in grades 7–9 at the Talipan
National High School. They are the people who mostly like sweet desserts. Others
can also buy the products, but it depends on their taste.
Market Size
The whole collection will be sold and offered to everyone but mainly to the TNHS
students. The estimated number of students is around 3,000 students. It is an
enough number of potential buyers. In addition, with that are the buyers inside the
campus.
Market Strategies Product
The products are mini dessert with various types of flavors which is available in small
size. It is made of high quality and eco-friendly base shot glass. This type of flavors
is highly assured with good taste and affordability of the product for every student.
Place
For the moment, the business will operate inside the premises of Talipan National
High School because the target market arises there.
Promotion
Our product will be advertised and promoted through facebook, instagram, twitter,
and other social media sites due to the prevalence of social networking sites today.
Since our target market is students, we know that they are aware of using social
media.
VI. THE MANAGEMENT PLAN
The Management Plan Monthly Salary is based on the Philippine income.
4
DUTIES AND
NO. OF WORK
POSITION RESPONSIBILITIE MONTHLY SALARY
FORCE
S
Employees are 42,000
kept
on staff by
MANAGER 1 recruiting,
selecting,
orienting,
and training them.
Manages the 34,000
department and its
staff on a daily
basis
to ensure that
ASSISTANT
1 projects
MANAGER
are completed and
that goals and
customer needs
are
met.
Keep detailed 18,000
records
FINANCIAL STAFF 1
of all daily
transactions.
During the shift, 16,000
meet
PRODUCTION the deadlines for
1
STAFF individual
production
tasks.
Supervising social 15,000
MARKET STAFF 1
media campaigns.
VII. THE TECHNICAL PLAN
LOCATION OF THE BUSINESS
The location of the business is Talipan National High School, located at Sitio Fori
Brgy. Talipan Pagbilao, Quezon.
LOCATION MAP
5
MATERIALS/SUPPLIES TO BE USED
plastic cup 90ml
disposable spoon
EQUIPMENT TO BE USED
bowls
whisker
scissors
spoon
can opener
measuring cup
PROCEDURES
a) Ready all equipments and materials.
b) Open all the can.
c) Begin with the putting the crushed to the cup.
d) Started mixing.
e) After all put the cup with crushed and cream in the refrigerator.
SUPPLIERS
The suppliers of direct and indirect materials of the venture were listed as follows.
SUPPLIERS ADDRESS
FRIENDCITY DEPARTMENT LUCENA CITY
ILAYA PART ASSORTMENT LUCENA CITY QUEZON RECTO ST,
TRADING BARANGAY VI
VIII. THE FINANCIAL PLAN
A. Project Cost Pre-operating cost
Estimated Projected Cost of Lux Dessert
Production Cost
Direct Material
Shot cups P 90
Cream 160
6
Condensed milk 47
Toppings and Chocolates 120
Crushed Cookies 170
Others 50
Total Direct Material P 637
Operation Cost
Transportation cost P 63
Direct Labor Cost
Salaries and Wages P 50
TOTAL PROJECTED COST P750
B. MODE OF FINANCING THE PROJECT
The project cost will be raised by the owners investment such that it will not borrow
from any lending institutions.
C. PROJECTED REVENUE/SALES
Projected revenue of Lux dessert for 1 week
!This is the estimated revenue/sales of the business if it will be maintained for 1
week of operating.
DAY NO. OF DESSERT PRICE OF SALES
PURCHASE PURCHASE
PRODUCT
1 60 18 1,080
2 60 18 1,080
3 55 18 990
4 57 18 1,026
5 59 18 1,062
6 59 18 1,062
7 60 18 1,080
TOTAL REVENUE 7,380
D. PROJECTED EXPENSE
OPERATING EXPENSES
SALARIES 100 100 100 100 100 100 100
TOTAL OPERATING EXPENSE AS OFF THE WEEK COST P 700
7
E. PROJECTED INCOME STATEMENT
STATEMENT OF COMPREHENSIVE INCOME
FOR 1 WEEK
DAYS 1 2 3 4 5 6 7
GROSS
1,080 1,080 990 1,026 1,062 1,062 1,080
PROFIT
OPERATING EXPENSE
SALARIES 100 100 100 100 100 100 100
TOTAL
OPERATIN 100 100 100 100 100 100 100
G EXPENSE
NET
980 980 890 926 962 962 980
PROFIT
INITIAL INVESTMENT (JANUARY 12) P -0-
NET PROFIT IN CASH BALANCE (JANUARY 19) P 6,680
8
9
10
11
APPENDIX
START-UP COSTS
Your Coffee Shop January 1, 2018
COST/
COST ITEMS MONTHS ONE-TIME COST TOTAL COST
MONTH
Advertising/Marketing $0
Employee Salaries $0
Employee Payroll Taxes and Benefits $0
Rent/Lease Payments/Utilities $0
Postage/Shipping $0
Communication/Telephone $0
Computer Equipment $0
Computer Software $0
Insurance $0
Interest Expense $0
Bank Service Charges $0
Supplies $0
Travel & Entertainment $0
Equipment $0
Furniture & Fixtures $0
Leasehold Improvements $0
Security Deposit(s) $0
Business Licenses/Permits/Fees $0
Professional Services - Legal, Accounting $0
Consultant(s) $0
Inventory $0
Cash-On-Hand (Working Capital) $0
Miscellaneous $0
ESTIMATED START-UP BUDGET $0
12
13
14
15
