Nutricookie Business Plan: A Feasibility Study: San Fabian National High School Senior High School Department
Nutricookie Business Plan: A Feasibility Study: San Fabian National High School Senior High School Department
Nutricookie Business Plan: A Feasibility Study: San Fabian National High School Senior High School Department
S.Y. 2022-2023
TABLE OF CONTENTS
TITLE PAGE NO.
Title Page i
Approval Sheet ii
Acknowledgement iii
Dedication iv
Abstract v
Table of Contents vi
List of Tables vii
List of Figures viii
CHAPTER 1:
Introduction
General Concept of The Business 4
Product Description 5
History Of Cookie 5
CHAPTER 2:
Industry Profile 7
Industry Overview 7
Supply And Demand 8
CHAPTER 3:
Company Profile 9
Business Background 9
Vision 10
Mission 10
Business Name and Logo 10
Long Range Objectives and Specific Objectives 13
Initial Investment Requirement 14
Source Of Funds 17
Swot Analysis 19
CHAPTER 5:
Review Of Related Literature 20
Location 22
Target Market 23
Competitive Strategy 24
Marketing Strategy 25
CHAPTER 7:
Management Feasibility 27
Organizational Structure 27
Manpower Requirement 29
CHAPTER 8:
Financial Feasibility 30
Statement Of Assumption 30
Assumption On Expenses 31
Assets 33
Assumption On Costs 33
Financial Statements 36
Schedule Of Partners Capital 39
Payback Period 40
CHAPTER 9:
Socio-Economic Impact 41
CHAPTER 10:
Conclusion Of the Study 42
CHAPTER 11:
Appendices 43
Stall Cart 46
Curriculum Vitae 48
TABLE OF CONTENTS
TITLE FIGURE NO.
Chapter 1
Introduction
The morning of any Filipino family is incomplete without having a cup of tea,
coffee, or milk. And what makes this more interesting is paring it with tasty cookies.
NutriCookie is a pastry business that sells cookies located in San Fabian, Pangasinan. It
produces high quality and natural product to keep consumers healthy and maintain a
strong immune system. Instead of snacking on unhealthy foods, the researches make
Vegetables provide nutrients vital for the health, maintenance of the body, and
health benefits. It will help lower calorie intake, reduce the risk for heart disease,
protection against certain types of cancers and viruses. Nutrified Cookies are a product
that comes out with the healthy ingredients. It is an innovation of ordinary cookies made
of flour, sugar, butter and other ingredients for making cookies incorporated with
vegetables to make our product a fortified snack suited for healthy conscious generation
of people today. People who enjoy eating vegetables should not expect the product to
only have the savory flavor of vegetables, because they will receive a new experience and
flavor of eating vegetables in a pastry. Furthermore, this is a great opportunity for people
who don't eat vegetables by incorporating them into a pastry that is more enjoyable for
them to eat as it benefits not just for their appetite, but also their health.
Cookies are a popular type of confectionery that are enjoyed by people of all ages
and are delicious, convenient, and high in nutrients. Cookies are stimulating for protein
fortification and other nutritional benefits because of their broader consumer base,
relatively extended shelf life, increased convenience, and pleasant taste. Consuming
foods high in whole grains and cereal bran has been linked to a number of health
illnesses.
B. Product Description
NutriCookie will offer a cookie that is made of mixed vegetables that includes:
malunggay, carrot, sweet potato and squash. The researchers provide oatmeal with
chocolate chips cookies along with the mixed vegetables. The cookies also contain
natural ingredients including butter, flour, eggs, vanilla, and mixed vegetables. Compared
to other types of cookies sold in stores, and bakeries. NutriCookie’s vegetable cookies are
healthier and more nourishing. It comes in different styles of packaging for single and
multiple orders. It is packaged in a clear plastic bag for single piece and brown paper
C. History of Cookie
The first cookie, as the Johnson dictionary indicates, was intended for seafarers
and was made only from flour, salt, and water. In America, such cookies were known as
pilot biscuits, and later hardtack (crackers, biscuits). It was difficult to make and very
difficult to eat, since in practice, in order to get to the core, it had to be soaked in liquid or
in soup.
The first cookie consisted of dried rusks, suitable for seafarers as a product of
long-term storage, bakers in the past, who made pastries with fat and sugar, found that if
you bake small pieces of dough in an ordinary hot oven and extract them when they reach
the desired colors and stable structure, they will have friability. Improving food quality
and increasing the shelf life was achieved by re-placing them in a slightly colder oven for
drying. Baking at a lower temperature for a longer period allowed us to obtain a product
of low humidity, but did not provide the required color and structure (the idea of
controlling humidity and obtaining the desired texture and color returned relatively
recently with the development of modern electronics and its use in the baking process).
Nevertheless, the term biscuits were originally applied to dry pieces of bread. Similar
products were sweetened and often various ingredients were added to them to ensure
flavor. Cookies were made similar to modern ones, but their names were closer to cakes.
Chapter 2
Industry Profile
A. Industry Overview
Cookies are popular snack all over the world because they provide the consumers
with essential nutritional elements such as lipids, vitamins, minerals, and other nutrients.
Cookies are popular snack in the Philippines that may be consumed at any time of the
day. With the development of new cookie forms and patterns, as well as appealing
increasing due to the various tastes available, such as oats, raisins, nuts, chocolate, and so
on. People choose to consume cookies because of the growing health benefits. Customers
want healthier and more nutritious products with on-the-go convenience-sized packaging,
according to the latest cookie industry trends. Consumers are becoming more conscious
of their health and nutritional needs, which is creating a business that respond to their
can benefit the current situation of the world today. Additionally, the research shows that
companies who provide fresh goods made with high-quality ingredients at reasonable
rates would succeed the best in the coming years. There are several bakeries and cookie
businesses all over the world that sell cookies with their own distinct style and flavor. As
a result, the researchers would like to establish a stall cart cookie business that would
provide innovative, one-of-a-kind, and tasty veggie cookies. The researchers seek to
advertise the distinctiveness of their cookies as well as the health benefits they provide
with their edge to get people to like eating vegetables in a new way.
The primary factor of the cookie market is the availability of a wide range of
cookies for consumers to snack on. It is a snack that may be consumed at any time of the
day and is ready to use. Additionally, they come in a variety of prices, flavors, sizes, or
quantities, and beautiful packaging that makes them easy to transport and store. As a
result, the majority of the public prefers them, which promotes market growth. Customers
in our community favor purchasing meals that are reasonably priced and healthy. The
Philippines cookies industry saw positive compound annual growth rate (CAGR) of
4.75% from 2012 to 2017, with sales reaching PHP 27,928.58 million in 2017, up 4.46%
from 2016. The market performed best in 2015, when it gained by 5.03% over the
previous year, and worst in 2016, when it increased by 4.43% over 2015.
The bakeries in our community are the main competitors; they are well-known for
their trade and situated in busy places. As a new company in the business sector, the
tendency for the supply of the products in the Target Market to decline due to the number
of rivals in the area. Moreover, it has been found that customers are choosing healthier
alternatives when it comes to their diets in an effort to avoid health issues including
obesity and poor nutrition. Market players have introduced healthier cookies including
oatmeal cookies, vegan cookies, sugar-free cookies, gluten-free cookies, and others in
response to this. Additionally, the market's availability of digestive cookies has given
consumers a nutritious food option that improves digestion. Thus, this has provided the
Chapter 3
Company Profile
A. Business Background
The cookie, is a small little treats, but is loved by millions. It is fun and delicious
to eat. As a growing number of Filipinos shift toward healthier and less expensive food
alternatives, the researchers came up with the idea of incorporating vegetables to form an
innovative snack that is new, healthy, and less expensive that meets the Filipino's needs.
The researchers developed an idea that aims to encourage consumers who want to eat
vegetables and dislike eating vegetables to enjoy eating vegetables in a new creative way.
The researchers developed these nutritious snacks due to the ongoing pandemic, diseases,
promote the product's healthy and nutritional qualities, which can have an impact on the
consumers health.
Making and selling handmade baked cookies is a prominent way to gain success
in the business. The researchers believe that by doing this, the cookie business will make
because they sell cookies that are prepared with natural, healthful ingredients that support
excellent health. Given that no business on the market offers comparable items, the
B. Vision
customers from returning and encouraging them to enjoy, and love eating more
C. Mission
The researchers strive hard to provide the consumers with economical, fresh, and
locally sourced vegetables-based cookies that are healthful and nutritional for customers
at an affordable cost. The goal will be to build a positive reputation and clientele in the
San Fabian and surrounding communities for delicious cookies, fun atmosphere, and
The researchers came up with the business name NutriCookie since Nutri stands for
Nutrition from the term itself and the proponents aim to assist consumers become
healthy, while Cookie refers to our main product, which is the vegetable cookie.
The Logo
Figure 3.1
NutriCookie: healthy veggie cookie for better life Bestie! The company's emblem
displays every sort of vegetable by the researchers utilized to incorporate with the
cookies, and the color stands for the product's quality and environmental friendliness. Its
name, NutriCookie, refers to the abundance of healthy veggies and nutrients available to
customers.
The
Location
VICINITY MAP
Figure 3.2
The researchers decided to locate this business in Nibaliw East San Fabian,
Pangasinan, besides the covered court of Barangay Nibaliw East near San Fabian
National High School. Target customers/buyers include high school students, senior high
school students and teachers, as well as bystanders who pass through the area.
Cookies, will be well-known in San Fabian, Pangasinan. It will have its own storefront
and labels in different markets. In order to achieve its initial sales projection of 10%
growth, NutriCookie aspires for recognition and to expand into new markets and
distribution channels. New vegetable-made goods will be created and sold under the
Specific Objectives
service
To make people eat and enjoy vegetables that strengthens their health
costumers
customer service.
The total project cost is ₱142,057.30 which is itemized on the tables below. Five of the
researchers will serve as the business capitalist that will provide enough funds for the said
business.
Table 3.2
1) MACHINERIES AND EQUIPMENT
10%
UNIT BASE
DESCRIPTION CONTINGENCY TOTAL COST
COST COST(PHP)
(PHP)
2pcs Oven 7,000.00 14,000.00 1,400.00 15,400.00
2pcs Mixer 2,260.00 4,520.00 452.00 4,972.00
2pcs Weighing Scale 150.00 150.00 15.00 165.00
1pc Sealer 300.00 300.00 30.00 330.00
TOTAL 9710.00 18970.00 1897.00 20867.00
Table 3.3
2) FURNITURES AND FIXTURES
10%
UNIT
DESCRIPTION BASE COST CONTINGENCY TOTAL COST
COST
(PHP) (PHP)
1,400.0
700.00 140.00 1,540.00
2pc Wooden Table 0
7,000.0
7,000.00 700.00 7,700.00
1pc Stall Cart 0
800.0
200.00 80.00 880.00
4pcs Wooden Chairs 0
TOTAL 7900.00 9200.00 920.00 10120.00
Table 3.4
3) KITCHEN TOOLS AND UTENSILS
10%
UNIT BASE COST
DESCRIPTION CONTINGENCY TOTAL COST
COST (PHP)
(PHP)
1 set Measuring Spoons and Cups 85.00 85.00 8.50 93.50
2pcs Strainer 30.00 60.00 6.00 66.00
4pcs Baking Tray 285.00 1,140.00 114.00 1,254.00
1set Spatula 150.00 150.00 15.00 165.00
1set Knife 200.00 200.00 20.00 220.00
2pcs Peeler 35.00 70.00 7.00 77.00
TOTAL 785.00 1,705.00 170.50 1,875.50
Table 3.5
4) BUSINESS REGISTRATION EXPENSES
10%
UNIT BASE COST
DESCRIPTION CONTINGENCY TOTAL COST
COST (PHP)
(PHP)
BIR Registration 530.00 530.00 53.00 583.00
SEC Registration 2530.00 2530.00 253.00 2783.00
Permits and Licenses 530.00 530.00 53.00 583.00
DTI Registration 500.00 500.00 50.00 550.00
Community Tax Certificate 200.00 200.00 20.00 220.00
TOTAL 4,290.00 4,290.00 429.00 4,719.00
Table 3.6.1
5) COST OF MATERIALS (400 servings) Indivivual Packs
10%
UNIT BASE COST
DESCRIPTION CONTINGENCY TOTAL COST
COST (PHP)
(PHP)
1 kilo All Purpose Flour 50.00 50.00 5.00 55.00
3/4 kilo White Sugar 23.00 69.00 6.90 75.90
1 kilo Brown Sugar 22.00 88.00 8.80 96.80
2 whole Butter (225grams) 54.00 108.00 10.80 118.80
500grams Chocolate Chips 100.00 100.00 10.00 110.00
1 pack Baking Powder 18.00 18.00 1.80 19.80
20ml Vanilla Extract 20.00 20.00 2.00 22.00
5pcs Eggs 9.00 45.00 4.50 49.50
2pc Carrots 10.00 20.00 2.00 22.00
2pc Squash 10.00 20.00 2.00 22.00
2pc Sweet Potato 10.00 20.00 2.00 11.00
COST OF MATERIALS (DAILY) 326.00 558.00 55.80 602.80
COST OF MATERIALS X6days
COST OF MATERIALS (WEEKLY) 1934.00 3326.00 332.60 3658.60
The NutriCookie will be open six days a week, the daily cost of materials for the
company is ₱602.80 for the individual packs, which is multiplied by six to get a total of
₱3,658.60. The researchers will purchase all of the necessary ingredients for the entire
week in order for the company to have enough supplies for the upcoming days.
Table 3.7.1
6) OVERHEAD EXPENSES (Individual Packaging)
10%
UNIT BASE COST
DESCRIPTION CONTINGENCY TOTAL COST
COST (PHP)
(PHP)
400pcs Individual Packaging 0.60 240.00 24.00 264.00
Table 3.6.2
5) COST OF MATERIALS (362 servings) Bulk Packs
10%
UNIT BASE COST
DESCRIPTION CONTINGENCY TOTAL COST
COST (PHP)
(PHP)
8 kilo All Purpose Flour 50.00 400.00 40.00 440.00
6 kilo White Sugar 46.00 276.00 27.60 303.60
8 kilo Brown Sugar 44.00 352.00 35.20 387.20
1 pack Baking Powder 18.00 18.00 1.80 19.80
3 packs of Oatmeal (800grams) 115.00 460.00 46.00 506.00
20ml Vanilla Extract 20.00 20.00 2.00 22.00
16 whole Butter (225grams) 54.00 864.00 86.40 950.40
4 kilos-Chocolate Chips 200.00 800.00 80.00 880.00
40pcs Eggs 9.00 360.00 36.00 396.00
6pcs Carrots 10.00 60.00 6.00 66.00
6pcs Squash 10.00 60.00 6.00 66.00
6pcs Sweet Potato 10.00 60.00 6.00 66.00
COST OF MATERIALS (DAILY) 586.00 3,730.00 373.00 4,103.00
COST OF MATERIALS X6days
COST OF MATERIALS (WEEKLY) 3,516.00 22,380.00 2,238.00 24,618.00
The NutriCookie will be open six days a week, the daily cost of materials for the
company is ₱4,103.00 for the group packs, which is multiplied by six to get a total of
₱24,618.00. The researchers will purchase all of the necessary ingredients for the entire
week in order for the company to have enough supplies for the upcoming days.
Table 3.7.2
6) OVERHEAD EXPENSES (Bulk Packaging)
10%
UNIT BASE COST
DESCRIPTION CONTINGENCY TOTAL COST
COST (PHP)
(PHP)
Table 3.8
7) MISCELLANEOUS EXPENSES
10%
UNIT BASE COST
DESCRIPTION CONTINGENCY TOTAL COST
COST (PHP)
(PHP)
12box Parchment Paper 40.00 480.00 48.00 528.00
12box Gloves 40.00 480.00 48.00 528.00
50pcs Garbage Bag 30.00 30.00 3.00 33.00
12Liters Liquid Soap 30.00 360.00 36.00 396.00
3pcs Garbage Bin 150.00 450.00 45.00 495.00
1pcs Name Plate 30.00 30.00 3.00 33.00
35pcs Apron 50.00 1,750.00 175.00 1,925.00
35pcs Hairnet 20.00 700.00 70.00 770.00
10pcs Towel 10.00 100.00 10.00 110.00
10pcs Pot holder 50.00 500.00 50.00 550.00
TOTAL 450.00 4,880.00 488.00 5,368.00
Table 3.9
8) ADVERTISING EXPENSES
10%
UNIT BASE COST
DESCRIPTION CONTINGENCY TOTAL COST
COST (PHP)
(PHP)
1pc Tarpulin 240.00 240.00 24.00 264.00
100pcs Flyers 15.00 1,500.00 150.00 1,650.00
TOTAL 255.00 1,740.00 174.00 1,914.00
H. Source of Funds
In order to have capital that will fund the business, five of the researchers will
contribute ₱30,000 each that will have a total of ₱150,000. These researchers will serve
Table 3.10
The gross profit margin is 31%. Thus, for every ₱1.00 sale there is a 31-centavo profit.
The researchers used the mark-up percent of 140% to arrive at the selling price of 6 pesos
each cookie, an affordable price yet the business will still have its revenue.
Table 3.11
II. Gross Profit Margin (Bulk packaging)
The gross profit margin is 48%. Thus, for every ₱1.00 sale there is a 49-centavo profit.
The researchers used the mark-up percent of 180% to arrive at the selling price of 40
pesos each pack of cookie which contains 10 pieces of cookie, an affordable price yet the
Chapter 4
Competitor’s Profile
De Rama Bakery
De rama bakery opened last 2015. They usually opened at 5:00 A.M. to 8:00 P.M. In a
day, they have a capital of 1,500 a day and they can produce 10 kilos of dough in a day.
SWOT Analysis
Strengths:
Weaknesses:
Opportunities:
Opening a new branch to establish the presence of the bakery over a larger
geographic region.
Threats:
Chapter 5
Bakery products are popular among people of all ages and contain a wide range of
products such as cakes, biscuits, cookies, etc. Because bakery products are in higher
demand and acceptability, they can be used as a vehicle for fortification and nutritional
quality enhancement. Bakery products, such as cakes and cookies, are high in starch, fat,
and energy but low in fiber. Various epidemiological studies have revealed that a high
consumption of dietary fiber is connected with lower blood pressure, LDL cholesterol,
However, with the incorporated vegetables in the product can enhance the low
fiber in the cookies. According to the article "Journal of Food Quality: Effect of Dried
fast-growing plant that is widely available. Moringa leaves are eaten as a vegetable. The
leaves are high in protein, -carotene, iron, calcium, and fiber. The baking industry is
expanding rapidly, and there is a growing need for healthy baked products. Cookies made
with refined wheat flour are low in protein, vitamins, minerals, and fiber. Moringa leaves
in cookies not only boost nutritional value but also add a familiar flavor. Moringa leaves
can be used in the baking business as a natural and economical source of nutrients to
"clean label" has become a trendy term in the food sector in recent years, stimulating
advancements in food product creation. While the term "clean label" is relatively new and
has no legal definition, it has a strong market presence and industrial relevance. Clean
labeling is a frequently used word in the food industry, by consumers, and by academics
Consumers want packaging that is easier to grasp, as well as items that are free of
According to Carole Bloom (2001) in his book, Cookies for Dummies. You can
pick the cookie recipe that best for consumer’s needs. There are so many types of cookies
from which to choose that one is bound to be perfect. Once you’ve decided which
cookies to bake, read through the recipe. Again, make sure that the cookie recipe chosen
Chapter 6
Market Feasibility
A. Location
Figure 6.1
NutriCookie will be located at the Nibaliw East San Fabian Pangasinan beside of
San Fabian National High School. The researchers believe that the location and business
is excellent for it will generate a high demand product, for the reason of students going to
school However, there's one bakery around the school so this may be one of their
competitors that's why the researchers make a new and not just ordinary cookie but
B. Target Market
C. Competitive Strategy
NutriCookie is the first food business in San Fabian that will offer a healthy
cookie with four healthy vegetable the squash, carrots, sweet potato and malunggay.
These are the vegetables that will bring a new taste to the customers and at the same time
in a cheaper cost yet delicious. The company will wear uniforms during work to make it
presentable to the customers and clients. In addition, the researchers would find bakery
vendors that are willing to be resellers of the product since it is unique in terms of the
texture and taste. The researchers are going to sell the NutriCookie at a selling price of 6
pesos per piece and 40 pesos for group package and each to suit the the budget of the
customers, especially the students. The researchers designed their own strategy which is
to have a place where their customers could relax and hang out with their friends and
family. The NutriCookie will be open every Monday to Saturday from 9:00 am to 5:00
pm.
The research will also build a strong relationship with costumer. This can be achieved
With these strategies, the researchers are confident enough that their business will be
D. Marketing Strategy
Every business must have their own strategy in order to gain more profit in the
business. Being new to the cookie industry, the proponents will introduce the product that
would indeed attract the customers. The researchers, who are new to the cookie industry,
introduced a product that draws customers. On the first day, the researchers will give
students, teachers, and bystanders free samples of the substance. In addition to placing a
tarpaulin in the booth to serve as advertising, the researchers who are under the marketing
staffs (Trsitan, Erich, Franchel, Roger, and Leidy) planned to distribute flyer in front of
school entrances to teach students and the general public about our product to promote
our business. Sales staffs will be dressed in uniforms to present themselves well to
consumers, allowing the product to become renowned throughout the school. They must
wear shirts with company brand and each employee's name so they appear tidy and
professional. They have to put on a hair net and name plate, as well.
Figure 6.2
Figure 6.3
Chapter 7
Management Feasibility
A. Organizational Structure
General Manager
Ms. Franchel Kaye V. Estayo
Figure 7.1
General Manager
Qualifications:
in business. The applicant should have prior experience; a senior high school graduate or
undergraduate degree may be preferred or required. The applicant should have a thorough
ability to handle and manage the business, together with the team, in order to
accommodate and support them and provide quality service to customers. They must
The general manager's duties and responsibilities include overseeing and operating the
entire business in order to maintain track of the overall performance, engagements, and
staffs. They lead, coach, and support their employees in order to provide coordination,
peace, and a stable working environment relationship with the staff that can enhance the
business's customer service. They conduct market research and analysis to identify
potential business opportunities and develop ideas and business plans to help the
company grow and profit. They also help to advertise the firm by distributing fliers and
Qualifications:
Qualifications for job capitalist industrial partners under production staff typically require
a high school diploma or GED certificate. To ensure the safety of the food they produce,
workers should have a full awareness of food safety practices. This includes
understanding proper food handling, storage, and preparation methods. They must also be
able to communicate and collaborate with others as a team in order to clearly and
frequently interact with customers and must be able to answer their questions and provide
them with the information they require. They should be available to work in shifts with
other staff.
The capitalist-industrial partner's tasks and responsibilities under production staff are to
contribute money, property, and industry, or both money, property, and industry, to the
common fund. They are in charge of the production of food goods, and their job is to
ensure that these items are safe to consume and follow all government standards, as well
as to monitor the equipment used in the production of the products and to execute
Qualifications:
The ideal applicant must be eager to oversee the marketing activities and provide
guidance or feedback on all projects. They will be in charge of making crucial decisions
collaborate with other staff members to create the overall direction of services and goods,
They must be well-versed in marketing tactics and principles, as well as market research,
statistical data analysis tools, and in-depth knowledge of social media and web analytics.
any business-related field.
campaigns, as well as ensuring that all marketing efforts are successful and fulfill
money, property, or both money, property, and industry to the common fund. They
support the Manager in managing the department's activities, such as budgeting, spending
tracking, and advertising. They plan and carry out advertising and promotional
campaigns for products or services across multiple media platforms. Furthermore, they
notice, research, and evaluate market trends, rival products, and demographics in order to
Employee Staff
Qualifications:
To be suitable for the employee staff job, the applicant should have a high education,
order to collaborate with others and make the workplace more efficient. In order to hook
customers that can make the face of the company that is a critical component for good
customer service and they must possess the talents to actively listen to the customers and
co-workers implies they'll catch on quickly, follow tasks effectively, and get the job done
The employee staff's responsibility and duties are to complete the work for which they
were hired. Each employee is responsible for listening to, reading, and understanding the
information presented about how to work safely and comply with corporate and
government safety laws. It is also the employee's responsibility to accomplish his or her
work thoroughly and honestly. They must avoid placing themselves or others in danger as
employees. When working, all employees are expected to maintain an appropriate degree
of grooming and hygiene in order to portray a clean, neat, and stylish appearance suited
coworkers and customers. They are in charge of maintaining the equipment to avoid
hazards, and potential problems. At the end of the day, it is the employee's responsibility
B. Manpower Requirements
The proponents interviewed the Capitalist who had experience and skill in making
cookies. The insights and information shared by the Capitalist greatly helped the
proponents in innovating the product. To assure product quality, cookies will be
manufactured indoors by the Production team (Shane, Alicia, and Irish). The marketing
team (Leidy, Tristan, Erich, Roger, Franchel) are passing out fliers and advertising and
marketing their products through all social media channels. The production and
marketing teams can operate alongside the working employee (Roger) at their location.
The equipment that will be used to make the cookie is an oven and a container that
consist their raw materials. Two ovens were provided, one in the production area, and the
other will be used in the location. The container will be used for storage of the cookie
dough and other materials.
Chapter 8
Financial Feasibility
A. Statement of Assumption
result. NutriCookie gets 91% for the students in San Fabian National High School while
91% for the SFNHS teaching and non-teaching staffs and 91% for the Nibaliw east
population. The sales forecast for this study was based on survey results. The data
Table 8.1
Based on the survey conducted in San Fabian National High School, 91 out of
100 respondents are willing to buy NutriCookie thus, approximately 91% of the
respondents are the potential customers of NutriCookie is in the San Fabian National
High School.
Table 8.2
NutriCookie
Schedule of Sales
For the First Year Ended December 31
PARTICULARS
MONTH AMOUNT
Individual Cookies
January ₱6.00 × 400servings × 26days 62400.00
February ₱6.00 × 400servings × 24days 57600.00
March ₱6.00 × 400servings × 27days 64800.00
April ₱6.00 × 400servings × 25days 60000.00
May ₱6.00 × 400servings × 27days 64800.00
June ₱6.00 × 400servings × 26days 62400.00
July ₱6.00 × 200servings × 26days 31200.00
August ₱6.00 × 200servings × 27days 32400.00
September ₱6.00 × 400servings × 26days 62400.00
October ₱6.00 × 400servings × 26days 62400.00
November ₱6.00 × 400servings × 26days 62400.00
December ₱6.00 × 400servings × 26days 62400.00
TOTAL ANNUAL SALES 685200.00
Table 8.3
NutriCookie
Schedule of Sales
For the First Year Ended December 31
PARTICULARS
MONTH AMOUNT
Group Packaging Cookies
January ₱40.00 × 362servings × 26days 376480.00
February ₱40.00 × 362servings × 24days 347520.00
March ₱40.00 × 362servings × 27days 390960.00
April ₱40.00 × 362servings × 25days 362000.00
May ₱40.00 × 362servings × 27days 390960.00
June ₱40.00 × 362servings × 26days 376480.00
July ₱40.00 × 181servings × 26days 188240.00
August ₱40.00 × 181servings × 27days 195480.00
September ₱40.00 × 362servings × 26days 376480.00
October ₱40.00 × 362servings × 26days 376480.00
November ₱40.00 × 362servings × 26days 376480.00
December ₱40.00 × 362servings × 26days 376480.00
TOTAL ANNUAL SALES 4134040.00
The researchers assumed that 762 of the potential buyers of the product, particularly
cookies where the expected sales of NutriCookie veggie cookies on the 1 st year of
Justification:
1. Based on the survey conducted, 91 out of 100 respondents are most likely to
B. Assumption on Expenses
FIXED COSTS
Advertising Expense for the first year is Php 18,200 and a 5% increased for the
following years. Flyers will be used during the opening of the business and will
continuously use for attraction of costumers.
Table 8.4
Particulars Monthly (Php) Annually (Php)
Tarpaulin 200.00 200.00
Flyers 1,500.00 18,000.00
TOTAL 1,700.00 ₱18,200.00
Permits and Licenses consist of registration fees and community tax expenses.
Table 8.7
4) BUSINESS REGISTRATION EXPENSES
10%
BASE COST
DESCRIPTION UNIT COST CONTINGENCY TOTAL
(PHP)
(PHP)
Business Permit and Licenses 3,080.00 3,080.00 308.00 3
DTI Registration 550.00 550.00 55.00
Community Tax Certificate 200.00 200.00 20.00
SEC Registration 2,530.00 2,530.00 253.00 2
BIR Registration 530.00 530.00 53.00
TOTAL 6,890.00 6,890.00 689.00 7
PARTICULARS
MONTH AMOUNT
Individual Cookies
January ₱2.64 × 400servings × 26days 27456.00
February ₱2.64 × 400servings × 24days 25344.00
March ₱2.64 × 400servings × 27days 28512.00
April ₱2.64 × 400servings × 25days 26400.00
May ₱2.64 × 400servings × 27days 28512.00
June ₱2.64 × 400servings × 26days 27456.00
July ₱2.64 × 200servings × 26days 13728.00
August ₱2.64 × 200servings × 27days 14256.00
September ₱2.64 × 400servings × 26days 27456.00
October ₱2.64 × 400servings × 26days 27456.00
November ₱2.64 × 400servings × 26days 27456.00
December ₱2.64 × 400servings × 26days 27456.00
TOTAL ANNUAL OVERHEAD EXPENSES ₱301,488.00
Table 8.9
NutriCookie
Schedule of Overhead Expenses
For the First Year Ended December 31
PARTICULARS
MONTH AMOUNT
Group Packaging Cookies
January ₱6.70 × 362servings × 26days 63060.40
February ₱6.70 × 362servings × 24days 58209.60
March ₱6.70 × 362servings × 27days 65485.80
April ₱6.70 × 362servings × 25days 60635.00
May ₱6.70 × 362servings × 27days 65485.80
June ₱6.70 × 362servings × 26days 63060.40
July ₱6.70 × 181servings × 26days 31530.20
August ₱6.70 × 181servings × 27days 32742.90
September ₱6.70 × 362servings × 26days 63060.40
October ₱6.70 × 362servings × 26days 63060.40
November ₱6.70 × 362servings × 26days 63060.40
December ₱6.70 × 362servings × 26days 63060.40
TOTAL ANNUAL OVERHEAD EXPENSES ₱692,451.70
Miscellaneous Expenses for the first year operation is ₱64,416.00, a monthly total
of 5368.00 which is multiplied to 12 months since the business will be operating
during summer break.
Table 8.10
Particulars Monthly Annually (Php)
Miscellaneous ₱5,368.00
₱64,416.00
Table 8.11
NutriCookie
Schedule of Depreciation
Salvage
Useful Annual
Property, Plant, and Equipment Total Cost Value
Life Depreciation
(10%)
Machineries and Equipment 20867.00 2086.70 5 3,756.06
Furniture and Fixtures 10120.00 1012.00 5 1,821.60
Tools and Utensils 1,875.50 187.55 5 337.59
Total Annual Depreciation 5,915.25
C. Assumption on Cost
Table 8.12
Description Quantity Unit Cost (Php) Total (Php)
48L Oven 2pcs 7,000.00 ₱14,000.00
Sealer 1pc 289.00 289.00
Mixer 2pcs 2,260.00 4,520.00
Weighing Scale 1pc 300.00 300.00
TOTAL ₱19,109.00
Table 8.13
Kitchen Wares cost assumption in First Year of operation. The total cost of
kitchen wares is Php 1,705.00.
Table 8.14
Description Quantity Unit Cost(Php) Total (Php)
Measuring Spoons and Forks 1 set 85.00 85.00
Baking Tray 4pcs 285.00 1,140.00
Strainer 2pcs 30.00 60.00
Spatula 1set 150.00 150.00
Knife 1set 200.00 200.00
Peeler 2pcs 35.00 70.00
TOTAL ₱1,705.00
Property, Plant and Equipment are purchased during the first year operations
and are estimated to have a useful life of five years. The book of value of the
Property, Plant and Equipment are below the tables below.
Table 8.15
NutriCookie
Schedule of Property, Plant and Equipment
For the First Year Ended December 31
Accumulated
Property, Plant, and Equipment Total Cost Book Value
Depreciation
Machineries and Equipment 20867.00 3,756.06 17,110.94
Furniture and Fixtures 10120.00 1,821.60 8,298.40
Tools and Utensils 1,875.50 337.59 1,537.91
Total Property, Plant and Equipment 32,862.50 5,915.25 26,947.25
Table 8.16
NutriCookie
Schedule of Property, Plant and Equipment
For the Second Year Ended December 31
Accumulated
Property, Plant, and Equipment Total Cost Book Value
Depreciaiton
Machineries and Equipment 20867.00 7,512.12 13,354.88
Furniture and Fixtures 10120.00 3,643.20 6,476.80
Tools and Utensils 1,875.50 675.18 1,200.32
Total Property, Plant and Equipment 32,862.50 11,830.50 21,032.00
Table 8.17
NutriCookie
Schedule of Property, Plant and Equipment
For the Third Year Ended December 31
Accumulated
Property, Plant, and Equipment Total Cost Book Value
Depreciaiton
Machineries and Equipment 20867.00 11,268.18 9,598.82
Furniture and Fixtures 10120.00 5,464.80 4,655.20
Tools and Utensils 1,875.50 1,012.77 862.73
Total Property, Plant and Equipment 32,862.50 17,745.75 15,116.75
D. Financial Statements
Table 8.18
STATEMENT OF OPERATIONS
NutriCookie
Statement of Operations
For the Years December 31
Table 8.19
STATEMENT OF CASH FLOWS
NutriCookie
Statement of Cash Flows
For the Years December 31
Table 8.20
STATEMENT OF FINANCIAL POSITION
NutriCookie
Statement of Financial Position
As of December 31
2023 2024 2025
ASSETS
Cash 2,390,557.47 4,778,577.39 7,286,349.75
Property, Plant, and
Equipment
Machineries and Equipment 17,110.94 13,354.88 9,598.82
Furniture and Fixtures 8,298.40 6,476.80 4,655.20
Tools and Utensils 1,537.91 1,200.32 862.73
TOTAL ASSETS 2,417,504.72 4,799,609.39 7,301,466.50
EQUITY
Estayo, Capital 483,500.94 963,179.08 1,466,970.56
Tercenio, Capital 483,500.94 963,179.08 1,466,970.56
Dela Cruz, Capital 483,500.94 963,179.08 1,466,970.56
Dumago, Capital 483,500.94 963,179.08 1,466,970.56
Ballesta, Capital 483,500.94 963,179.08 1,466,970.56
TOTAL EQUITY 2,417,504.72 4,815,895.39 7,334,852.80
Table 8.21
F. Payback Period
Payback period refers to the amount of time it takes to recover the cost of an
investment.
Computation:
P150,000.00
=0.06
P 2,390,557.47
business.
Chapter 9
Socio-economic Impact
and more worldwide. Innovations in the food sector grew more significant, and people's
lifestyles substantially altered. There were more bakery stores and existing bakery shop
Students and residents in the surrounding area will benefit greatly from their
presence and products because NutriCookie stall offers a welcoming, relaxing, and
comfortable environment where customers can receive quality customer service, snacks,
and entertainment after a long tiring day with fair pricing, as the products provide health
benefits to the consumer. This study could be used by other researchers in the future for
their research.
The proposed business wants to support local communities and farmers in the
province of San Fabian Pangasinan while promoting a healthy living among the general
populace. The proponents will provide a new taste in regards to cookies that surely gave
satisfaction and benefits in our body. The government anticipates receiving a substantial
contribution from this company in the form of taxes. The tax payment as the economy
develops, especially for those who would benefit, will make people feel lively.
country. Business success means the economic well-being of businesses and their
Chapter 10
Cookies are a popular snack all over the world, and they will always be in demand
due to their low cost and delicious taste. The purpose of this study was to develop a
marketable new product and to establish whether the suggested proposal is feasible in the
market. Because of growing concerns about obesity, poor diet, and other health issues,
consumption, which is driving the global expansion of the market. Furthermore, the
proponents concluded that the suggested business is feasible after acquiring the relevant
information regarding the baking industry. In accordance with the study, NutriCookie
provides vegetable cookies that meet the requirement and demands of the locals as they
Each partner shall contribute Php 30,000.00. This covered all necessary expenses.
Net income for the first year amounting to Php 2,267,504.72, second year amounting to
The researchers foresee the success of this kind of business by innovating and
elevating their products, good relationship and giving the best and quality services
towards the customers. By heeding the demands of their customers and continuous
improvement, the researchers predict that the sales will increase on a year to year basis.
Chapter 11
Appendices
Figure 11.1
Survey Results (Graph Presentation)
Target Market
Students (100 respondents)
9%
Yes
No
91%
4. How many times you buy cookie per week?
6.
3. How do
5. What you prefer
would be the in price
buying our
maximum you would
product?
be willing
be willing to
to pay
pay for
for a
a cookie
cookie per
per piece?
pack?
1-3 times
10
5 Per
2. 7IsPiece
there to be improved on the veggie cookies, if yes, what would
15 it be?
4-6 times
10Per Pack
20 19%
19%
19%
16% 23%
13%
Shape
Texture
23% 81%58%
49% 84% 22%
Taste 58%
Stall Cart
Front View:
Figure 11.2
SURVEY FORM
Name:
Name of School:
Grade and Section:
Age:
1. Cookies has lots of benefits, if it is going to be made of vegetables, will you buy it?
Yes
No
2. Is there to be improved on the veggie cookies, if yes, what would it be?
The shape
The texture
The taste
3. How do you prefer in buying our product?
Per Pack
Per Piece
4. How many times you buy cookies per week?
1-3 times
4-6 times
5. What would be the maximum price you would be willing to pay for a cookie per piece?
5
7
10
Specify __________
6. What would be the maximum price you would be willing to pay for a cookie per pack?
10
15
20
Specify __________
Curriculum Vitae
I. Personal Information
Name: Shane Ariel H. Ablog
Age: 17
Gender: Female
Address: Longos Central, San Fabian, Pangasinan
Birthdate: November 24,2005
Birthplace: Longos Central, San Fabian, Pangasinan
Civil Status: Single
Parents:
Eduard A. Ablog
Haide J. Habana
Hobbies:
- Watching Movies
- Playing Volleyball
- Eating
III. Honors/Awards
Elementary:
Junior High:
I. Personal Information
Name: Leidy Jasmine S. Ballesta
Age: 17
Gender: Female
Address: Poblacion, San Fabian, Pangasinan
Birthdate: August 30, 2005
Birthplace: Region 1 Medical Center,
Dagupan ,Pangasinan
Civil Status: Single
Parents:
Ceasar M. Ballesta Jr.
Angeline S. Ballesta
Hobbies:
- Watching Documentaries
- Photography
- Journaling
III. Honors/Awards
Elementary: With Honors
Junior High: With Honors
I. Personal Information
Name: Erich Joy M. Dela Cruz
Age: 17
Gender: Female
Address: Sagud Bahley, San Fabian, Pangasinan
Birthdate: February 9, 2005
Birthplace: Sagud Bahley, San Fabian, Pangasinan
Civil Status: Single
Parents:
Jimer T. Dela Cruz
Aileen M. Dela Cruz
Hobbies:
- Watching Basketball
- Playing Flute
- Reading Wattpad Stories
III. Honors/Awards
Elementary: With Honors
Junior High: With High Honors
I. Personal Information
Name: Roger N. Dumago Jr.
Age: 18
Gender: Male
Address: Nibaliw Narvarte, San Fabian, Pangasinan
Birthdate: November 2, 2004
Birthplace: Nibaliw Narvarte, San Fabian, Pangasinan
Civil Status: Single
Parents:
Roger M. Dumago
Imelda S. Dumago
Hobbies:
- Watching Anime
- Swimming
- Playing Online Games
III. Honors/Awards
Elementary: With Honors
Junior High :
I. Personal Information
Name: Franchel Kaye V. Estayo
Age: 17
Gender: Female
Address: Baybay West, Sobol, San Fabian,
Pangasinan
Birthdate: June 10, 2005
Birthplace: Sagud Bahley, San Fabian, Pangasinan
Civil Status: Single
Parents:
Frankie M. Estayo
Rachelle V. Estayo
Hobbies:
- Playing Volleyball
- Watching Movies
- Playing Basketball
III. Honors/Awards
Elementary: With Honors
Junior High: With Honors
I. Personal Information
Name: Alicia Mae S. Manapsal
Age: 17
Gender: Female
Address: Tempra Guilig, San Fabian, Pangasinan
Birthdate: May 31, 2005
Birthplace: Jose B. Lingad Memorial Regional
Hospital
Civil Status: Single
Parents:
Alvin Chris B. Manapsal
Shierley S. Manapsal
Hobbies:
- Watching Kpop MV’s
- Watching Kdramas
III. Honors/Awards
Elementary:
Junior High:
I. Personal Information
Name: Irish Angel O. Usoria
Age: 17
Gender: Female
Address: Longos Amangonan, San Fabian, Pangasinan
Birthdate: July 19, 2005
Birthplace: Region 1 Medical Center, Dagupan ,Pangasinan
Civil Status: Single
Parents:
Irwin G. Usoria
Verlyn O. Usoria
Hobbies:
- Reading Wattpad Stories
- Watching Kdramas
III. Honors/Awards
Elementary:
Junior High:
I. Personal Information
Name: Tristan Magne L. Tercenio
Age: 17
Gender: Male
Address: Poblacion, San Fabian, Pangasinan
Birthdate: September 23, 2005
Birthplace: Poblacion, San Fabian, Pangasinan
Civil Status: Single
Parents:
Arnold Dominic L. Tercenio
Wenifreda L. Tercenio
Hobbies:
- Cooking
- Photography
- Makeup Artist
II. Educational Background/ Year Graduated
Elementary School: East Central Elementary School. S.Y 2016-2017
Junior High School: San Fabian National High School S.Y 2020-2021
Senior High School: San Fabian National High School
III. Honors/Awards
Elementary: Award
Junior High: With Honors