Nutricookie Business Plan: A Feasibility Study: San Fabian National High School Senior High School Department

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San Fabian National High School

Senior High School Department

NUTRICOOKIE BUSINESS PLAN:


A Feasibility Study
A research proposal prepared by:

Tercenio, Tristan Magne L.


Ballesta, Leidy Jasmine S.
Estayo, Franchel Kaye V.
Manapsal, Alicia Mae S.
Dela Cruz, Erich Joy M.
Usoria, Irish Angel O.
Ablog, Shane Ariel H.
Dumago, Roger N. Jr.

Accountancy, Business and Management


Grade 12 – Arbiter
GERALD M. SAMBRANO
Research Advisor

S.Y. 2022-2023

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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

Gross Profit Margin 18


CHAPTER 4:
Competitor’s Profile 19

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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

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Stall Cart 46
Curriculum Vitae 48

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TABLE OF CONTENTS
TITLE FIGURE NO.

Initial Investment 1.1

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Chapter 1

Introduction

A. General Concept of the Business

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

nutritious snacks made from vegetables.

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,

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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

advantages, including a decrease in the risk of obesity, diabetes, and cardiovascular

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

pouch with zip lock for multiples.

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

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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.

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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

packaging, the worldwide cookies industry is predicted to grow. Cookie demand is

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

customers' desire for a fresher and healthier product.

Bakery manufacturers attract customers with innovative packaging solutions that

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

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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. 

B. Supply and Demand

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

quantity of the product's supply is determined by their weekly production. There is a

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

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consumers a nutritious food option that improves digestion. Thus, this has provided the

cookie market with numerous prospects to expand.

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,

and other varieties of health issues. The researchers developed the business plan to

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

a name for itself thanks to its distinctive features and advantages.

NutriCookie is a pastry business that will promote vegetable cookies in the

baking industry in San Fabian, Pangasinan. NutriCookie provides customers happiness

because they sell cookies that are prepared with natural, healthful ingredients that support

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excellent health. Given that no business on the market offers comparable items, the

business will be at a significant advantage.

B. Vision

To create a business that benefits both customers and the environment by

encouraging people to enjoy eating vegetables in creative ways that encourages

customers from returning and encouraging them to enjoy, and love eating more

vegetables in the future.

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

friendly customer service

D. Business Name and Logo

 The Name: NutriCookie

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.

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 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

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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

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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.

E. Long-range Objectives and Specific Objectives

The project's researchers predict that in three years, NutriCookie's Vegetable

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

Nutri Cookie brand.

 Specific Objectives

 To produce high-quality products and maintaining excellent customer

service

 To make people eat and enjoy vegetables that strengthens their health

 To making the place accommodating and comfortable to attract such

costumers

 To help the environment by using toxin-free, and biodegradable materials

 To be one of the significant suppliers of Vegetable Cookies here in

Pangasinan by establishing a remarkable name and develop trust with

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costumers by means of communicating effectively and providing reliable

customer service.

F. INITIAL INVESTMENT REQUIREMENT


Table 3.1
INITIAL INVESTMENT REQUIREMENT
10%
UNIT BASE
DESCRIPTION CONTINGENCY TOTAL COST
COST COST(PHP)
(PHP)
Machineries and Equipment 9,710.00 18,970.00 1,897.00 20,867.00
Furnitures and Fixtures 7900.00 9200.00 920.00 10120.00
Kitchen Tools and Utensils 785.00 1,705.00 170.50 1,875.50
Business Registration Expenses 4290.00 4290.00 429.00 4719.00
Cost of Materials (Individuals) 1,934.00 3,326.00 332.60 3,658.60
Cost of Materials (Bulk) 3,516.00 22,380.00 2,238.00 24,618.00
Overhead Expenses (Individuals) 14.40 5,760.00 576.00 6,336.00
Overhead Expenses (Bulk) 42.00 15,204.00 1,520.40 16,724.40
Miscellaneous Expenses 450.00 4880.00 488.00 5368.00
Advertising Expenses 255.00 1740.00 174.00 1914.00
Salaries and Fringe Benefits Expenses 1737.00 41688.00 4168.80 45856.80
TOTAL PROJECT COST 30633.40 129143.00 12914.30 142057.30

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

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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

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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

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400pcs Logo Sticker Label 1.80 720.00 72.00 792.00


OVERHEAD EXPENSES (DAILY) 2.40 960.00 96.00 1,056.00
OVERHEAD EXPENSES X 6days
OVERHEAD EXPENSES
14.40 5,760.00 576.00 6,336.00
(WEEKLY)
Since the NutriCookie will be open six days a week, the daily cost of the overhead
expenses for the individual packaging is ₱1,056.00, which is multiplied by six to get a
total of ₱6,336.00. The researchers will purchase all of the necessary supplies needed for
the packaging for the entire week in order for the company to have enough supplies for
the upcoming days.

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)

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362pcs Bulk Packaging 2.00 724.00 72.40 796.40


362pcs Sticker Label 5.00 1,810.00 181.00 1,991.00
OVERHEAD EXPENSES (DAILY) 7.00 2,534.00 253.40 2,787.40
OVERHEAD EXPENSES X 6days
OVERHEAD EXPENSES
(WEEKLY) 42.00 15,204.00 1,520.40 16,724.40
Since the NutriCookie will be open six days a week, the daily cost of the overhead
expenses for the individual packaging is ₱2,787.40, which is multiplied by six to get a
total of ₱16,724.40 . The researchers will purchase all of the necessary supplies needed
for the packaging for the entire week in order for the company to have enough supplies
for the upcoming days.

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

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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

as the capitalist of this business.

Table 3.10

I. Gross Profit Margin (Individual packaging)

Selling Price based on Cost


Cost of Materials (400 servings) ₱602.80
ADD: Overhead Expenses 1056
TOTAL 1658.8
DIVIDE: Number of servings 400
Cost of materials per unit 4.15
MULTIPLY: Mark-up 1.4
Selling Price per unit ₱5.81≈6.00

GROSS PROFIT MARGIN


Selling price per unit ₱6.00
LESS: Cost of materials per unit 4.15
Gross profit per unit 1.85
DIVIDE: Selling price per unit 6.00
GROSS PROFIT MARGIN 0.31

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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)

Selling Price based on Cost


Cost of Materials (362 servings) ₱4103.00
ADD: Overhead Expenses 2425.50
TOTAL ₱6528.50
DIVIDE: Number of servings 362
Cost of materials per unit ₱20.73
MULTIPLY: Mark-up 1.8
Selling Price per unit ₱37.31≈₱40.00

GROSS PROFIT MARGIN


Selling price per unit ₱40.00
LESS: Cost of materials per unit 20.73
Gross profit per unit 19.27
DIVIDE: Selling price per unit 40.00
GROSS PROFIT MARGIN 0.48

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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

business will still have its revenue.

Chapter 4

Competitor’s Profile

Nutri Cookie’s Competitor in selling cookies is:

 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:

 NutriCookie’s products are cheaper than their product.

 The place is located near the school.

Weaknesses:

 They can produce more products in a day than NutriCookie.

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Opportunities:

 NutriCookie are the first one to produce vegetable cookie in town.

 Opening a new branch to establish the presence of the bakery over a larger

geographic region.

Threats:

 Replication of NutriCookie’s product.

Chapter 5

Review of Related Literature

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,

and associated cardiovascular illnesses (Lupton and Turner, 2003). 

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

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Moringa (Moringa Oleifera Lam) Leaves on Rheological, Microstructural, Nutritional,

Textural and Organoleptic Characteristics of Cookies", Moringa oleifera is a well-known,

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

manufacture nutritionally superior cookies.

According to CM Galanakis' (2022) book "The Age of Clean Label Foods",

"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

to denote a more consumer-friendly label and more trustworthy natural products.

Consumers want packaging that is easier to grasp, as well as items that are free of

artificial substances or ingredients that they cannot pronounce.

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

is appropriate for the occasion.

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Chapter 6

Market Feasibility

A. Location

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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

vegetarian to satisfy the costumers.

B. Target Market

TARGET MARKET SHARE OF HIGH SCHOOL STUDENTS IN SAN FABIAN

No Name of SCHOOL Population Target Market Potential


Shares of Students costumers
. (High School
in San Fabian (91/100)
Students (10%) (91%)
1 San Fabian National High 5,136 514 468
School Students
2 San Fabian National High 185 19 17
School Teaching and Non-
Teaching Staffs
3 Nibaliw East 2,535 254 231
4 Bypassers 50 46
TOTAL: 7,856 837 762

C. Competitive Strategy

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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

through the following:

o Serving a good quality and delicious product at low cost

o Having good and fast services

o Personalized customer service

With these strategies, the researchers are confident enough that their business will be

popular and will boom in the market.

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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.

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Figure 6.2

Figure 6.3

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Chapter 7

Management Feasibility

A. Organizational Structure

General Manager
Ms. Franchel Kaye V. Estayo

Capitalist/Industrial Partner Capitalist/Industrial Partner


Production Staff: Marketing Staff:
Ms. Shane Ariel H. Ablog Mr. Tristan Magne L. Tercenio
Ms. Alicia Mae S. Manapsal Employee Staff: Ms. Leidy Jasmine S. Ballesta
Ms. Irish Angel O. Usoria Mr. Roger M. Ms. Erich Joy M. Dela Cruz
Dumago Jr. Mr. Roger M. Dumago Jr.
Ms. Franchel Kaye V. Estayo

Figure 7.1

 General Manager

Qualifications:

A person must have general knowledge in business, management, or in any related field

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

knowledge of business management, financial, and leadership principles, as well as the

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

have strong communication skills as well as the ability to analyze circumstances,

recognize problems, and generate solutions and strategies.

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Duties and Responsibilities:

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

managing social media platforms to ensure its success.

 (Capitalist/Industrial Partner) Production Staff

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

concisely convey information to their coworkers in order to complete tasks. They

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.

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Duties and Responsibilities:

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

sanitary duties. They are in responsible of combining components to make products, as

well as creating packaging and other labels.

 (Capitalist/Industrial Partner) Marketing Staff

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

on branding, product distribution, sales, budgeting, and other matters as directed by

management. Furthermore, the candidate should be an outstanding communicator, able to

collaborate with other staff members to create the overall direction of services and goods,

and have demonstrated work experience in overseeing various marketing endeavors.

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.

They must have broad knowledge and be enrolled in business, management, or

any business-related field.

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Duties and Responsibilities:

Marketing staffs are in charge of managing the company's marketing operations and

campaigns, as well as ensuring that all marketing efforts are successful and fulfill

management's objectives. The tasks of these capitalist-industrial partners are to contribute

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

identify chances for promotion and growth.

 Employee Staff

Qualifications:

To be suitable for the employee staff job, the applicant should have a high education,

with a highschool diploma or an undergraduate degree, with or without experience, which

may be preferred or required. The applicant should be well-coordinated and organized in

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

promptly. Applicants must be hardworking, honest, and ambitious.

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Duties and Responsibilities:

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

to their position. It is the employee's job to work efficiently and to accommodate

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

to report the business to their management and coworkers at all times.

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

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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

The demand assumptions were computed based on the proponent’s surveyed

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

analysis considered the buying frequency of an individual per week.

Table 8.1

MARKET SHARE OF NUTRICOOKIE

Market Share 837


Survey 91/100
Potential Customers 762

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.

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 Assumption of increased in yearly sales

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

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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

operation and an increase of 5% on the subsequent years.

Justification:

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1. Based on the survey conducted, 91 out of 100 respondents are most likely to

purchase cookie from NutriCookie

2. NutriCookie is the first one to sell a veggie cookie in the school.

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

 Salaries Expense of employee Php 372.00/day is ₱105,989.00. The


NutriCookie will only be open six days a week and the employee will not work on
Saturday, the manager will be the one in-charge every Saturday.
Table 8.5
NutriCookie
Schedule of Salaries
For the First Year Ended December 31

MONTH PARTICULARS AMOUNT

January ₱372 × 22days 8,184.00


February ₱372 × 20days 7,440.00
March ₱372 × 23days 8,556.00
April ₱372 × 20days 7,440.00
May ₱372 × 23days 8,556.00
June ₱372 × 22days 8,184.00
July ₱372 × 22days 8,184.00
August ₱372 × 23days 8,556.00

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September ₱372 × 22days 8,184.00


October ₱372 × 22days 8,184.00
November ₱372 × 22days 8,184.00
December ₱372 × 22days 8,184.00
Subtotal   97,836.00
13th month pay   8,153.00
TOTAL   ₱105,989.00

 Fringe Benefits, the employee are entitled to SSS, Pag-IBIG, PhilHealth


contributions, totaling to Php 12287.50.
Table 8.6
NutriCookie
Schedule of SSS, PhilHealth and HDMF
For the First Year Ended December 31

MONTH SSS PhilHealth HDMF TOTAL


January 760.00 160.00 100.00 1,020.00
February 712.50 160.00 100.00 972.50
March 807.50 160.00 100.00 1,067.50
April 712.50 160.00 100.00 972.50
May 807.50 160.00 100.00 1,067.50
June 760.00 160.00 100.00 1,020.00
July 760.00 160.00 100.00 1,020.00
August 807.50 160.00 100.00 1,067.50
Septembe
760.00
r 160.00 100.00 1,020.00
October 760.00 160.00 100.00 1,020.00
November 760.00 160.00 100.00 1,020.00
December 760.00 160.00 100.00 1,020.00
TOTAL 9,167.50 1,920.00 1,200.00 12287.50

 Permits and Licenses consist of registration fees and community tax expenses.

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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

 Overhead Expenses for the first year operation is ₱993,939.70.


 Table 8.8
NutriCookie
Schedule of Overhead Expenses
For the First Year Ended December 31

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

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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

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 Depreciation Expense is ₱5,915.25

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

 Machineries and Equipment cost assumption in 1styear of operation.

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

 Furniture and Fixtures cost assumption in 1st year of operation.

Table 8.13

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Description Quantity Unit Cost (Php) Total (Php)


Rattan Chairs 4pcs 200.00 800.00
Stall 1pc 7,000.00 7,000.00
Wooden Table 2pcs 700.00 1,400.00
TOTAL ₱9,200

 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

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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

2023 2024 2025


Sales Revenue 4819240.00 5,060,202.00 5,313,212.10
Less: Cost of materials 1,343,408.83 1,410,579.27 1,481,108.24
Overhead Expenses 993,939.70 1,043,636.69 1,095,818.52
Gross Profit 2,481,891.47 2605986.04 2736285.35
Less: Operating Expenses
Salaries and Fringe Benefits 118,276.50 124,190.33 130,399.84
Permits, Taxes and Licenses 7,579.00 7,029.00 7,029.00
Miscellaneous Expense 64,416.00 67,636.80 71,018.64
Advertising Expense 18,200.00 19,110.00 20,065.50
Depreciation Expense 5,915.25 5,915.25 5,915.25

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Total Operating Expenses 214,386.75 223,881.38 234,428.23


Net Income 2,267,504.72 2382104.67 2501857.11

Table 8.19
STATEMENT OF CASH FLOWS

NutriCookie
Statement of Cash Flows
For the Years December 31

2023 2024 2025


Cash Flows from Operating Activities
Cash sales 4,819,240.00 5,060,202.00 5,313,212.10
Cost of materials (1,343,408.83) (1,410,579.27) (1,481,108.24)
Overhead Expenses (993,939.70) (1,043,636.69) (1,095,818.52)
Payment of salaries and fringe benefits (118,276.50) (124,190.33) (130,399.84)
Payment of permits, taxes and licenses (7,579.00) (7,029.00) (7,029.00)
Payment of miscellaneous expenses (64,416.00) (67,636.80) (71,018.64)
Payment of advertising (18,200.00) (19,110.00) (20,065.50)
Net cash provided by (used in) operating
2,273,419.97 2,388,019.92 2,507,772.36
activities
Cash Flows from Investing Activities
Purchase of machineries and equipment (20,867.00) - -
Purchase of furnitures and fixtures (10,120.00) - -
Purchase of tools and utensils (1,875.50) - -
Net cash provided by (used in) investing
(32,862.50) - -
activities
Cash Flows from Financing Activities
Contribution from owners 150,000.00 - -
Net cash provided by (used in) financing
150,000.00 - -
activities
Net Increase/Decrease in Cash 2,390,557.47 2,388,019.92 2,507,772.36
Add: Cash at the beginning of the year - 2,390,557.47 4,778,577.39
Cash at the end of the year 2,390,557.47 4,778,577.39 7,286,349.75

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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

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Table 8.21

E. Schedule of Partner’s Capital

ADD: SHARE IN ENDING


YEAR 1 BEGINNING NET INCOME BALANCE
FRANCHEL E. 30,000.00 453,500.94 483,500.94
TRISTAN T. 30,000.00 453,500.94 483,500.94
ERICH D. 30,000.00 453,500.94 483,500.94
LEIDY B. 30,000.00 453,500.94 483,500.94
ROGER D. 30,000.00 453,500.94 483,500.94
TOTAL 150,000.00 2,267,504.72 2,417,504.72

ADD: SHARE IN ENDING


YEAR 2 BEGINNING NET INCOME BALANCE
FRANCHEL E. 486,758.14 476,420.93 963,179.08
TRISTAN T. 486,758.14 476,420.93 963,179.08
ERICH D. 486,758.14 476,420.93 963,179.08
LEIDY B. 486,758.14 476,420.93 963,179.08
ROGER D. 486,758.14 476,420.93 963,179.08
TOTAL 2,433,790.72 2,382,104.67 4,815,895.39

ADD: SHARE IN ENDING


YEAR 3 BEGINNING NET INCOME BALANCE
FRANCHEL E. 966,599.14 500,371.42 1,466,970.56
TRISTAN T. 966,599.14 500,371.42 1,466,970.56
ERICH D. 966,599.14 500,371.42 1,466,970.56
LEIDY B. 966,599.14 500,371.42 1,466,970.56
ROGER D. 966,599.14 500,371.42 1,466,970.56
TOTAL 4,832,995.69 2,501,857.11 7,334,852.80

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F. Payback Period

Payback period refers to the amount of time it takes to recover the cost of an

investment.

The formula for payback period is:

Initial Investment Made


Net Annual Cash Flow

The initial investment is P40,000.00

Computation:

P150,000.00
=0.06
P 2,390,557.47

Year Net Cash (Php) Initial Investment (Php) Balance


1 2,390,557.47 150,000.00 0
The initial investment will be recovered in the first year of operation of the

business.

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Chapter 9

Socio-economic Impact

As many businesses expanded their operations, company development grew more

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

franchises from the various areas of San Fabian Market.

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.

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The role of business in social and economic development cannot be overstated.

Businesses play an important role in the economic development and prosperity of a

country. Business success means the economic well-being of businesses and their

residents through job creation and improved quality of life.

Chapter 10

Conclusion of the Study

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,

consumers are changing toward healthier alternatives when it comes to food

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

offer their innovative cookie that is incorporated with vegetables.

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

Php 2,382,104.67 and third year amounting to Php 2,501,857.11.

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

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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)

1. Cookies has lots of benefits, if it is going to be made of vegetables,


will you buy it?

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%

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Stall Cart

Front View:

Figure 11.2

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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 __________

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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

II. Educational Background/ Year Graduated


Elementary School: Longos 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:
Junior High:

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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

II. Educational Background/ Year Graduated


Elementary School: Joyland School Inc. 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: With Honors
Junior High: With Honors

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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

II. Educational Background/ Year Graduated


Elementary School: Good Shepherd Christian 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: With Honors
Junior High: With High Honors

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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

II. Educational Background/ Year Graduated


Elementary School: Sabangan 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: With Honors
Junior High :

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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

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: With Honors
Junior High: With Honors

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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

II. Educational Background/ Year Graduated

Elementary School: North 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:
Junior High:

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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

II. Educational Background/ Year Graduated


Elementary School: Longos 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:
Junior High:

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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

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