University of Southeastern Philippines

College of Business Administration

A Marketing Plan for: J.CO On the Go (Food Cart)

VILLAVER, KRISA ANGELA T.

SUBMITTED TO:
DAN PROTACIO PACOY, MBA

March 28, 2020

 Table of Contents

Executive Summary………………………………………………………… 4
I. INTRODUCTION……………………………………………………….. 5
1.1 Background………………………………………………………… 5
1.2 Product Concept…………………………………………………… 5
1.3 Donuts Sample Product Menu……………………………………. 7
1.4 Sample Coffee and Beverage Menu………………………………. 8
II. SITUATION ANALYSIS………………………………………………. 9
2.1 Macro-environment………………………………………………… 9
2.1.1 Political, Legal, Governmental Factors…………………….. 9
2.1.2 Social, Cultural, and Natural Environment Factors………. 9
2.1.3 Economic Factors……………………………………………. 10
2.1.4 Technological Factors……………………………………….. 10
2.1.5 Competitive Forces………………………………………….. 11
2.2 Industry……………………………………………………………… 11
2.2.1 Porter’s Five Forces Analysis……………………………….. 11
2.3 Competitor’s Analysis……………………………………………… 14
2.3.1 Competitive Profile Matrix…………………………………. 14
2.4 Target Market Profile……………………………………………… 15
2.4.1 Consumer Behavior………………………………………….. 15
2.4.2 Segmentation, Targeting, Positioning………………………. 16
III. MARKETING STRATEGIES…………………………………………. 18
3.1 Marketing Objectives……………………………………………….. 18
3.2 Marketing Mix………………………………………………………. 19
3.2.1 Product Strategy……………………………………………… 19
3.2.2 Price Strategy…………………………………………………. 19
3.2.3 Place/Distribution Strategy…………………………………... 20
3.2.4 Promotion Strategy…………………………………………… 20
` 3.3 Marketing Research Plan…………………………………………… 21
3.4 Sales Management Plan……………………………………………... 21
IV. IMPLEMENTATION AND CONTROL………………………………. 26
4.1 Implementation……………………………………………………… 26
4.2 Control……………………………………………………………….. 27
V. REFERENCES
VI. APPENDIX
6.1

i
 List of Tables

Table 1 Competitive Profile Matrix

Table 2 Product Strategy
Table 3 Price Strategy
Table 4 Place Strategy
Table 5 Promotion Strategy
Table 6 Implementation

ii
 List of Figures

Figure 1 J.CO Donuts Product Offering

Figure 2 J.CO Coffee and Beverage Menu

iii
 Executive Summary

People tend to buy sweets to satisfy their cravings and Filipinos love to eat

sweets. J.CO Donuts and Coffee focuses on groups of people that loves to eat and

have a sweet tooth which is why Asian countries are chosen as the base of the

marketing scope because they believe that most Asian like sweets.

J. CO On the Go is a franchise of on-the-go stores which specialized on quick

product distribution to consumers. This way, it’s easier for people to purchase the

product even if they can’t go to shopping malls to buy one. Consumers will buy at

their own convenience after contacting nearby stores if the flavor of donut they want

to purchase is still available. J.CO is best known for their tasty donuts, coffee and

frozen yogurt that spans over four Asian countries. The company is owned and

managed by Johnny Andrean Group. Starting their first chain of stores over 8 yrs ago

in Indonesia, J.CO has grown to have 187 stores in Indonesia, 14 stores in Malaysia,

38 stores in the Philippines, and 6 stores in Singapore.

The report will contain the current marketing situation of J.CO Donuts and

Coffee here in the Philippines specifically in Davao City, the strength, weakness,

threat and opportunity (SWOT) analysis, the objectives and issues, the marketing

entry strategy. This planning includes the 4P’s, which are the product, promotion,

place and price of the company, and their existing competitors.

4
 I. INTRODUCTION

1.1. Background
Due to the increasing population on urban areas. J.CO On the Go mainly

focuses on the urban environment and aim towards the urban community as their

target market. Adults and children are targeted with their large variety of

products consisting of donuts, coffee and frozen yogurt to fulfill the consumers

appetite regardless of age. All of J.CO products in the country are sold at a

reasonable price. J.CO focuses on their soft and premium donuts that have

unique names as the main product with ab’out twenty-eight (28) different flavors.

Recently a wide variety of beverages was also introduced into the menu. Quality

is emphasized by the use of high quality raw materials imported from other

countries to make their donuts and beverages.

Asian people loves to eat food, especially when it is sweet and sugarcoated.

J.CO provides sweet donuts that would satisfy the consumers preferences. Aside

from that, the company also offers different kinds of beverages such as

cappuccino and lattes, and frozen yogurt. This food store will give you the

convenience of serving you with treat, you don’t have to queue for too long so

it’s less hassle and will give you the comfort of food.

1.2. Product Concept

J. CO Donuts and Coffee have several types of product, food and

beverage for their customer. Currently they focused on the three main products

to offer such as donuts, coffee and yogurt which has become one of J.CO’s core

product. The company offers twenty-eight (28) different flavors of donuts to

choose from, which depends on the variety type and taste. They also serve hot

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 and cold beverages for coffee and frappe. They also sell their donut in combo set

that comes with affordable price. J.CO Donut and Coffee are emphasizing the

importance of their high quality product and services for their consumers, making

sure that they will spend good time in their cafe. Most of their raw materials are

imported from other country, ensuring the high quality of the products they offer.

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1.3. J.CO Donuts Sample Product Menu

Photo from: https://images.app.goo.gl/. Illustration is for educational purposes only

Figure 1. J.CO’s Donut Product Offering

7
1.4. J.CO’s Sample Coffee and Beverage Menu

From: Google. For illustration and educational purposes only

Figure 2 Coffee and Beverage Offering

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 II. SITUATION ANALYSIS

2.1 Macro-Environment

2.1.1 Political, Legal, Governmental Factors

As of now, there is no political factors to consider or predicted that

may have an impact or effect to the company’s operation in the country.

A legal factor that we may have to consider is the food safety itself, the

quality and time expiration of the food. Since J.CO offers foods (donuts)

which has 10-17 hours life span, there is a possibility that it will be

contaminated if they do not ensure the safeness of the product.

2.1.2 Social, Cultural, and Natural Environment Factors

Some consumers in the country are used to spend their money on

luxury. The main vision of the company is to establish itself a

trend-selling lifestyle and the foremost international premium donuts

and coffee brand in the industry, putting the customers as the utmost

priority. Therefore, we deliver premium donuts to you. One thing that

could affect culture factor is that they focus on groups of people that

loves to eat and have a sweet tooth which is why Asian countries are

chosen as the base of the marketing scope because they believe that

most Asians love to eat. The natural environmental factor is that J.CO’s

on-the-go food cart will emit gas from the vehicle itself and may cause

air pollution to the environment.

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2.1.3 Economic Factors

If there is a possible inflation in the country, surely it will affect

the raw ingredients of the product. As a result, the menu’s prices will

go up and most of the time people will avoid eating food from

shopping malls or even go shopping. Another factor is when

consumers have more disposable income, because there is a

possibility that they will hang out with their family and friends and

spend their time eating together. If people have more disposable

income, then there is a huge possibility that they will buy sweet

luxurious food such as J.CO Donut.

2.1.4 Technological Factors

Most people are now keeping their eyes on their smart phones and

gadgets. In order to utilize it, J.CO Donut and Coffee provided their

own official website for the consumers. Through that page, consumers

can share their ideas about J.CO on giving new product or suggestion on

how the company should improve. In addition to that, according to the

company’s Research and Development Department, listening to their

consumers will help them generate loyal customers, which is critical in

the industry. Also, J.CO uses machine both when mixing the

ingredients, cooking and making donut toppings and all machines are

used entirely imported from the USA. In addition to that, consumers that

won’t be able to go to shopping malls but wanted to buy food or coffee

from J.CO could contact nearby food stalls/carts for accessibility and

convenient product distribution.

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 2.1.5 Competitive Forces

There are many competitors to consider in the snacks and coffee

industry, such as Dunkin Donut, Mister Donut and Krispy Kreme. The

following big three are considered as the major competitors of J.CO Donut

and Coffee here in the Philippines. The existing competitors also offers the

same strategies because they are all in the same market industry. They

provided almost the same product such as donuts and beverages to their

consumers and there is a tight competition against them. However, there are

two competitors to consider, Dunkin’ Donut and Mister Donut which offers

the same product and also located in down town areas.

2.2 Industry

2.2.1 Porter’s Five Forces Analysis

Threat of New Entrants

The company already built a strong brand image in South East Asia as

they produced high quality donut and coffee. This reason alone can create

power by reducing customers vulnerability to visiting their competitor stores

in proximity to J.CO Donut and Coffee, making it hard for new entrants to

enter. It is not easy for new entrants to build a strong brand name that could

match J.CO Donut and Coffee brand. According to them, they build a strong

brand name for almost ten (10) years in the Southeast Asia and competitors

took almost fifteen (15) yrs. Although it is sill possible foe new entrants to

thrive in the market, however they may experience some problems such as

insurance, license and other qualifications. In addition to that, when J.CO

Donut and Coffee opened their store in Pavilion, their competitor Dunkin’

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 Donut closed their store after three (3) months. This element of Porter’s

Five has a low force for the company.

Threat of Substitutes

This element of Porter’s Five has the highest threat potential for J.CO Donut

and Coffee. The threat of substitute for products and services is high since there

are lots of coffee and snacks cafe concept restaurant in Davao City that serves

donut which can substitute J.Co. They also have similar product offering. This

includes nationwide chains such as Dunkin’ Donut, Krispy Kreme and also

Mister Donut. There are lots of substantial products exist whether they are

similar in nature or completely different, yet classifiable as fast food. In addition

to that, there is still a possibility that people will go to shopping malls to avail

sweet products and will not be able to utilize the on-the-go cart themselves.

Supplier Power

In the company’s case, they have a large population of suppliers for their

ingredients, however they claimed that their bargaining power of suppliers is

moderate considering that they have already created a good relationship with

their suppliers thus making it fairly stable. On the other hand, the company has a

good supply chain of quality ingredients at fair prices while suppliers are grateful

with supplying to a large consuming company such as J.CO Donut and Coffee.

According to them, the trust that they are giving to their supplier, is also the trust

that their suppliers is giving to them. However, we cannot change the fact that

there are other suppliers that could substitute the current suppliers.

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Buyer Power

Facing the purchasing power of the consumer is probably one of the

challenges for J.CO Donut and Coffee since there are many other competitors

that could be an option and it usually has a significant choice in donut and coffee

shops in Davao City. Due to this reason, the company has successful innovations

such as Oreo Frappe. However, there are few donut company around Davao City

who has food carts. Most of them have outlets located at different places, for

example, Dunkin Donut has an outlet and Mister Donut has a food stall which

are both located at downtown areas. Most food carts don’t sell donuts and

frappes, instead they sell street foods and they are not on the same industry as

J.Co where. Therefore, this element of Porter’s Five is set at moderate to high

force because the considered competitors does not offer the food cart service.

Although, some consumers may prefer buying in outlets than food carts.

Competitive Rivalry

For J.CO On the Go food cart, this element is set at low to moderate force.

In Davao City, there are lots of snack concept cafe that offers the same product

as J.CO. However, there are only few competitors who offers convenient product

distribution and most of them are only located inside shopping malls. Although,

we cannot deny the fact that the company faces tough competition because the

donut and coffee industry is already saturated. J.CO claimed that their brand

identity within the industry has a huge factor for the rivalry.

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 2.3 Competitor’s Analysis

2.3.1 Competitive Profile Matrix

COMPETITIVE PROFILE MATRIX

Critical Success Factors J.CO Donuts and Coffee Dunkin’ Donuts Krispy Kreme
Weight Score Weighted Score Score Weighted Score Score Weighted Score
Advertising 0.10 3 0.30 4 0.40 3 0.30
Product Quality 0.15 3 0.45 3 0.45 4 0.60
Product Availability 0.12 2 0.24 3 0.36 1 0.12
Price Competitiveness 0.08 2 0.16 3 0.24 3 0.24
Management Experience 0.11 3 0.33 3 0.33 2 0.22
Financial Position 0.07 3 0.21 3 0.21 2 0.14
Customer Service 0.10 3 0.30 3 0.30 4 0.40
Market Expansion 0.12 4 0.48 3 0.36 1 0.12
Market Share 0.10 3 0.30 3 0.30 2 0.20
Sales Distribution 0.05 3 0.15 2 0.10 4 0.20
Total 1.00 - 2.92 - 3.05 - 2.54
**4 - Major Strength | 3 - Minor Strength | 2 - Weakness | 1 - Major Weakness

Table 1 Competitive Profile Matrix

The two major competitors of J.CO Donut and Coffee are Dunkin’ Donuts and Krispy Kreme in the snack and coffee industry. In other

parts of Southeast Asia, J.CO has higher market share. However, the competitor of J.CO On the Go here in Davao City is Dunkin’ Donut,

Mister Donut and Krispy Kreme, which also offers the same product as J.Co. Although, they don’t offer food carts which has an advantage

for easy consumer product distribution, because they can be place at different designated public areas. In contrast to that idea, ssome

consumers prefer to enjoy their food inside donut shops and donut outlets near downtown areas.

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2.4 Target Market Profile

2.4.1 Consumer Behavior

Aside from knowing consumer lifestyle and personality. The

company’s target market are mainly consumers who are part of the

middle class and upper class. Those consumers who can afford the

pricey products J.Co offers. Including, business professionals, working

individuals, students and other middle class consumers who have lesser

time to prepare foods or have not yet eaten. They could pass by on one

of the J.Co On the Go food cart and grab some snacks.

By doing this, J.CO Donut and Coffee can make their business

more suitable with customer’s needs. People in the Southeast Asia had

always been in love with sweets and coffee, and it is observed that some

stores who offer the same thing has focus on limited type of food and

drink to serve. Since people are seeking healthy and high quality food,

J.CO had come up with a solution to that limited menu and to cope up

with consumer’s preferences by providing food and beverages that can

be chosen from different kinds and varieties. By using great quality of

ingredients that are imported, will make the customer feel pleasure to

eat at the same time enjoy. Although J.CO’s products are pricey but still

worth it by having great experience with our product.

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2.4.2 Segmentation, Targeting, Positioning

Segmentation

J.Co Donut and Coffee mainly targets two types of consumers who

are part of the social class pyramid (1) middle class and (2) upper class,

people who has medium and high rate income consumers who can

afford the pricey products J.Co offers. Including, business professionals,

working individuals, students and other middle class consumers who

have lesser time to prepare foods. Business professionals could sit on

one of our outlets for business meeting; working individuals and

students may visit J.Co’s food cart to grab something to eat and drink.

Regardless of their gender, they emphasizes their consumers

whether you are a teenager, adult or senior citizen. Considering the

products varieties, J.CO’s consumer becomes a larger scope. The

following illustration emphasizes the salary distribution of Filipino

income earners from low to upper class:

Figure 4. Distribution of Salaries in the Philippines 2020

Photo from: Salary Explorer 2018. For illustration and educational purposes only

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Targeting

Davao City is a first class highly urbanized city in the island of Mindanao,

Philippines. The city has a total land area of 2,443.61 km. Making it the largest

city in the Philippines in terms of land area. It is the third-most populous city in

the Philippines after Quezon City and Manila. as of the 2015 census the city had

a population of 1,632,991. Most people living in the city has higher income rate

because there are many business men and women living in the city of Davao. In

addition, people during Sundays or day offs most likely to spent their leisure

time on parks and shopping malls indicates higher possibility of availing the food

cart service located at public places.

Positioning

For J.CO, a good strategic location plan is everything, the reason why they

always choose urban areas as their top priority for their outlets inside mega malls,

this is because it can also affect the result and profits of the company. Serving in

Davao City would be a great opportunity, because it is one of the progressive

growing cities in the region. A good spot for J.Co On the Go cart is a place

where it is most visited by people such as Osmena Park, Rizal Park, downtown

areas or spots near schools and universities.

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 III. MARKETING STRATEGIES

3.1 Marketing Objectives

J.CO Donut and Coffee are international premium brand that offers unique

flavors of donuts and beverages to their customer like they’ve never tasted before.

Through the utilization of J.CO On the Go food cart, consumers will be given

convenience from buying to their outlets. Here are some marketing objectives of

the company:

• J.CO provides premium quality donuts and coffee to their consumers at

their convenience.

• Encourages people to buy their products, putting customers as their first

priority.

• The business plans to increase revenue from existing customers by 30%

in 2 years.

• To widen their franchise reach by opening more outlets and “On the Go”

carts in the country.

The J.CO On-the-Go cart provides high quality products that will satisfy

consumer’s preferences, including great service and great experience with J.CO.

Attracting consumers in order to compete against competitors and also improve

the efficiency of day-to-day activities.

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 3.2 Marketing Mix

3.2.1 Product Strategy

Objectives Strategies Action Plan

Innovate new product to - Listening to customer’s - Conduct a marketplace data or

compete against competitors feedback to gain new ideas that research feasibility study about
could help them. customers suggestions, their idea
and experiences.
Produce high quality product - Acquire imported products - Keeping a good business
from high quality ingredients from suppliers abroad. Other relationship with their suppliers so
than that, the machines that they that they will keep on providing
are using to create donuts are raw ingredients for them.
directly imported from USA.
Create unique product - Making unique names for - Ask loyal customers’ opinion to
names and product donuts that are easy to critique their products and
packaging remember that will pique packaging. To gain helpful
consumers interest. information.

3.2.2 Price Strategy

Objectives Strategies Action Plan

Set a relatively low initial - Use penetration pricing, a - Conduct a market price
entry price pricing technique in which inventory. Focus on minimizing
setting up a low initial price unit cost right from the start as the
entry is usually lower than the productivity and efficiency are
intended established price to important.
attract new customers. Including
the delivery fee of the service.

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 3.2.3 Place Strategy

Objectives Strategies Action Plan

Prioritizing store and food - Selling or distributing product - Focus on choosing a ground floor
cart locations which are directly to their consumers locations and near an entrance
frequently visited by public while maintaining its freshness. location in shopping malls, public
parks, or other easily spotted areas.

3.2.4 Promotion Strategy

Objectives Strategies Action Plan

Communication with - Use “pull strategy” by - Use of social media accounts,

customers utilizing social media network creating Facebook page for new
to advertise.the company’s sin product updates. Spread flyers and
order to create stronger print ads to promote the products.
consumer demand.
- Provide discount coupons for
Increase sales promotion - Increase sales promotion by loyal existing customers.
creating promotional activities
to respond to a competitive - Conduct a free taste sample for
activity to create consumer new consumers if possible.
awareness; Direct Marketing
- Provide big discounts on J.CO’s
anniversary or on special events
such as Christmas, New Year,
Thanksgiving, Valentine’s Day, etc.

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3.3 Marketing Research Plan

A fully functional and highly-detailed marketing research plan was

conducted. The information were provided with marketing strategies and

insights:

1. Professional Taste Testing Experiment

a. Target market demands

b. Ask consumers’ opinion about their desired flavors of donut and

coffee

c. Service improvements

d. Value perception

2. Customer Feedback Program

a. Distribution of survey questionnaires (e.g. social media accounts

and official website)

b. Data collection from customers (e.g. surveys)

i. Open-ended/Close-ended questions

ii. Multiple choice

3. Data analysis

a. Mean data

b. Customer’s feedback, comments, opinions and suggestions

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3.4 Sales Management Plan

The Sales Management Plan of J.CO Donut and Coffee is consist of three main

parts once conducted: Sales Budget, Sales Profit, and Sales Strategy. This consists of

monitoring sales operations on a daily, monthly and annual basis of products.

1. Budget Plan

i. Budgeted Plan of J.Co Donuts

a. 2760+660+80 = 3,500 units (daily)

b. 3500 x 30 = 105,000 units (monthly)

c. 105,000 x 12 = 1,260,000 units (annually)

ii. Budgeted Plan of J.Coffee

a. 50+30+10 = 90 cups (daily)

b. 80 x 30 = 2400 cups (monthly)

c. 2400 x 12 = 28,800 cups (annually)

iii. Budgeted Plan of J.Cool Yogurt

a. 12+10+8 = 40 cups (daily)

b. 40 x 30 = 1200 cups (monthly)

c. 1200 x 12 = 14,400 cups (annually)

2. Target Sales Profit

i. Daily Profit

Php 89,046+7682+4749 = Php 111,952

ii. Monthly Profit

Php 2,671,380+230,472+142,474 = Php 3,044,326

iii. Annual Profit

Php 32,056,560+2,765,664+1,709,683 = Php 36,531,907

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3. Sales Strategy

a. Sales Promotions and Activities

i. Advertising

a. Utilization of print ads, flyers, discount coupons to new or

existing consumers

ii. Free Taste (on selected sample products)

a. Doing food bazaars during special events

iii. Social Media Presence

a. Getting feedback from loyal consumers

b. Listening to their suggestions using the official websi

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 IV. IMPLEMENTATION AND CONTROL

4.1 Implementation

The following task and objectives will be needed in order to help accomplish

the Marketing Plan accordingly for four (4) quarters.

MONTH/QUARTER TASK OBJECTIVE

Quarter 1 • CSR - Donation for Orphanage
• J.CO International Meeting - Discuss marketing plans
( January, February,
March ) • Hiring and Training - Enhance staff’s performance
• Research and Development - Enhance sales and services
• Equipment Servicing - Maintain and restore
equipment’s.
Quarter 2 • J.CO Local Meeting - Maintaining efforts; Discussing
• Equipment Servicing problems and solutions;
( April, May, June )
• Research and Development discussing local promo.
• Corporate Social - Maintain equipment and
Responsibility machines
- Enhance sales and services,
includes discussing of business
expansion.
- Visiting Old Folks Home
Quarter 3 • Product Advertisement - Conducting product promos on
• Research and Development selected special events. (e.g.
( July, August,
J.CO anniversary, Sweet Rush)
September )
- Increase the company’s sales
and revenue, and enhance
customer service.

24
 Quarter 4 • Research and Development - Strengthen both sales and
• Corporate Social product the company offers.
(October, November,
Responsibility - The company will give back to
December)
• Digital Advertisements the people as a sign of
thanksgiving such as Orphanage
Donation
- Utilization of print ads, social
media, television, J.CO’s Official
website, Instagram, Facebook,
etc.

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4.2 Profitability Control

The way J.CO Donuts and Coffee achieve their target sale for every month

depends on expenditures internal which is more important and external in their

company. After that, the external control is based on promotion, customer and

shop location.

4.2.1 Internal Control

a. Staffing

• Staffs will be divided into three (3) departments; Store manager and

assistant manager, next is bakers and last is the front line (e.g.

cashiers and crews). The hiring and training of J.CO employees is

in every three (3) months in a year which on January, February and

March. The company served a good technique and skill for their

work.

b. Workmanship

• Managers need to monitor the bakers and other staffs in order to

achieve the target amount of donut every day and the front liner

needs to push the sales of donut and coffee by dealing better with

consumers. Every single day, the manager needs to update the sales

report, then analyze and compare the amount of donut, the cup of

coffee and yogurt is the way of how they control company’s

profitability every day.

26
 c. Staff Training

• One of the requirement needed for J.CO to do their ongoing

promotion in the outlets usually relies on their staff. The staff

needs to know how communicate and attract consumers to

increase sales. J.CO has their own strategy too control their

profit. First strategy is with Staffing and then push the sales of

product by the staff. Quality and price actually come together.

Since their product is one of the pricey donut, it is also

important to trust the quality of ingredient that they are using.

4.2.2 External Control

a. Promotion

• The promotion needs to be done by front liners, that’s how

J.CO’s way of doing their promotions in each outlets. (e.g. Buy

2 Dozen for 500php). Next, J.CO should make the consumer

satisfied with their service by making sure that they will surely

come back for the products and be one of the loyal consumers.

Usually, loyal consumers will pick the best taste and experience

from J.CO. Furthermore, they usually pick spots which is

accessible and crowd spots mostly visited by people. Location

is the most critical strategy for them to gain profit.

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 V. REFERENCES

Armstrong, G., & Kotler, P. (2000). Marketing. Upper Saddle River River, NJ:

Prentice Hall

Kotler, P. (1999). Marketing Management. Upper Saddle River, N.J; Prentice Hall

Vargo, S. L., & Lusch, R. F. (2004). Evolving to a new dominant logic for marketing.

Journal of Marketing, 68(1), 1-17.

Cateora, P. (1983). International Marketing. Homewood, III: R.D. Irwin

Gronroos, C., (1999). Service Management and Marketing

Hair, J. , C., & Grunert, k. g. (1999). Consumer Behavior and Marketing Strategy (pp.

122-123). London; McGraw-Hill

Marketing Strategy J.CO (2020)., Bartleby.com

https://www.bartleby.com/essay/Marketing-Strategy-Jco-PKV47ZS573G4Z

PT. J.CO Donuts and Coffee Business Plan

https://www.sribd.com/doc/230067635-J-CO-Donuts-Coffee-Business-Plan

Average Salary in the Philippines 2020

http://www.salaryexplorer.com/salary-survey.php?loc=171&loctype=1

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VI. APPENDIX

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