Filipinos adore food with all their hearts.

It is more than simply

food; it's a way to celebrate life and feel incredibly happy. Food is

deeply rooted in Filipino culture, from the busy street food vendors to

the luxurious family dinners. They always search for quality and good

value and have a personality for making the most of their money.

The proponents came up with a product that provides a little

tropical sunlight with each bite. The combination of the pleasing

crunch of graham crackers with the sweet, creamy goodness of

mango results in a delightful taste sensation that is appropriate for

any occasion.

This product is highly viable due to its alignment with Filipino

culture and preferences. Furthermore, its affordability, simplicity, and

versatility for any occasion cater to the Filipino trait of seeking quality

and value in their purchases. This product is poised to capture the

hearts and taste buds of Filipinos, ensuring its success in the market

1
 The proponents thought of the name Sweet Mess Enterprise

because it represents richness, sweetness, and the joy and

spontaneity of indulging in delightful treats. The name captures the

playful and satisfying experience of enjoying food that’s so irresistibly

good. It reflects the company’s mission to bring happiness and a

touch of sweetness to every bite. Sweet Mess Enterprise aims to

stand out as a brand that embraces authenticity and the warmth of

shared experiences.

Sweet Mess Graham Bars not only satisfy cravings but also

provide a distinct and consistent burst of flavor that enhances the

overall sensory experience, the taste perception indicates that the

combination of sweet and crunchy textures stimulates multiple taste

receptors, leading to greater enjoyment and satisfaction

2
 The center of the logo represents the main ingredient of the

product, the Graham Bar. Its presence highlights the indulgent and

creamy essence of the treat, capturing the attention of customers and

showcasing the delightful dessert experience the product offers.

The white in the logo represents the creamy texture of the

product, adding a touch of softness and elegance. It conveys the

smooth, rich flavors that enhance the Graham bar's appeal and create

a delightful contrast with its base. This color choice reflects the

indulgent quality of the ice cream, appealing to customers who value

premium treats.

3
 The brown represents the crunchy graham cracker base, evoking

the warmth and comfort of homemade treats. This warm hue

emphasizes the quality and care put into crafting each Graham bar,

making the logo inviting and memorable while appealing to the

customer’s sense of nostalgia.

Sweet Mess Enterprise is at Gaisano Country Mall located in

Banilad, Cebu City. This is an ideal location for the business due to the

high foot traffic from students, workers, and passersby in the area.

This bustling environment, combined with the various establishments

surrounding the mall, makes it a prime spot to attract customers.

4
 Sweet Mess Enterprise offers a delightful selection of delicious

snacks that satisfy cravings, and it invites people to explore and

indulge in our treats. The lively atmosphere of the mall enhances the

shopping experience, making it the perfect place for customers to

discover and enjoy our Graham Bars and other sweet offerings.

The long-term vision for Graham Bars involves building a strong

brand that becomes a top choice for cold desserts. By creating a

unique brand identity and fostering customer loyalty through quality

products and engaging marketing, the business aims to become well-

known locally and beyond. Additionally, the business seeks to grow its

distribution from local to regional and eventually national levels,

partnering with local stores and grocery chains while exploring e-

commerce channels to reach more customers.

Sustainability is also a priority, with a commitment to sourcing

ingredients responsibly and using eco-friendly packaging that appeals

to environmentally conscious consumers. Over time, the business

envisions establishing a physical presence, either through storefronts

5
or a franchise model, to provide customers with a dedicated space to

enjoy its unique offerings. Involvement in local communities will

further enhance the brand’s reputation; the business aims to engage

in community events, collaborate with other small businesses, and

introduce loyalty programs that give back to customers. Through

these combined efforts, the business aspires to grow into a beloved,

widely recognized brand in the dessert industry.

If this project proposal is funded, it holds the potential to

positively impact both society and the economy. Should the business

achieve profits beyond initial expectations, there is a strong likelihood

that the proponents will contribute to social development. By offering

a range of food products likely to appeal to a wide audience, the

business aspires to meet consumer needs and demands. Its vision is

to enhance and innovate the quality of products available in the

market, ultimately ensuring customer satisfaction.

6
 After extensive discussions and brainstorming on what product

would best cater to the market, the proponents have finally decided

to produce a unique treat called "Graham Bars”. Inspired by the

popular dessert mango float, Graham Bars takes this classic recipe

and gives it a modern twist by transforming it into bar form, perfect

for easy snacking. This product combines layers of graham crackers,

cream, and mango bits, creating a familiar yet innovative dessert that

stands out in the market.

Graham Bars stands out in the market because it is a refreshing

alternative to typical sari-sari store offerings, which often feature

more conventional snacks and desserts. By re-imagining the mango

float as a grab-and-go dessert bar, Graham Bars brings familiarity

with a unique twist that will surely intrigue consumers. Additionally,

the product is designed to be affordable, ensuring that it appeals to a

wide range of customers who can enjoy a premium-tasting dessert.

7
 The product launch is set to occur in five months. Brainstorming

will take place from October to November, during which the

proponents will spend two months determining the best product to

ensure profitability. December is dedicated to planning and

implementing the business strategy including securing necessary

licenses, permits, and documents to ensure compliance with

regulations. Testing and prototyping are scheduled for January and

February, lasting a total of two months. Lastly, the operation is

expected to officially start in March 2025.

For Graham Bars, the proponents decided to have an equal

share in investing. Each proponent contributes a share to the initial

capital, which covers essential expenses such as ingredients,

packaging, and initial marketing efforts. This self-funding approach

allows the proponents to maintain full ownership of the business and

avoid debt or high-interest loans. Since the business is still in its

startup phase, this approach provides a low-risk way to begin

operations without the burden of external financing.

8
 Given that the business is still in its early stages, there is

currently no need to secure large loans from banks or other lending

institutions. By self-funding, the proponents maintain control over

their finances and limit unnecessary financial risks while the business

grows. The proposed start-up capital for the Graham Bars business is

sourced from the contributions of the nine proponents.

Each of the nine proponents contributes ₱35,811 each, resulting

in a total investment of ₱322,300. This amount is allocated to cover

essential expenses, including raw materials such as graham crackers,

mangoes, cream, and other ingredients, as well as the necessary tools,

equipment, and packaging supplies needed for production.

The Graham Bars tap into the growing demand for convenient,

affordable, and delicious treats that offer a unique twist on traditional

favorites. Combining graham crackers and creamy fillings, which are

9
familiar and nostalgic ingredients, makes the product accessible to a

broad customer base. In addition, the Philippines has a vibrant food

culture focused on indulgent desserts and snacks, where consumers

often seek high-quality yet affordable options.

Graham Bars are well-positioned to meet this demand,

providing a product that strikes a balance between familiarity and

innovation. With its simple yet delightful combination of textures and

flavors, the product will likely appeal to Filipino families and individuals

who are looking for easy-to-share, satisfying treats for various

occasions. This combination of convenience, affordability, and flavor

makes Graham Bars a product that can capture the hearts of local

consumers.

The technical feasibility of Graham Bars is high due to the

accessibility of its key ingredients, which are readily available and

commonly used in Filipino cuisine. Graham crackers, a primary

component of the product, are widely available in local supermarkets.

The creamy fillings used in Graham Bars, which could include

10
ingredients like condensed milk, cream cheese, or whipped cream,

are also staples in Filipino kitchens and desserts.

These ingredients are cost-effective and easy to source, making

the production process efficient and scalable. Additionally, the use of

familiar flavors enhances the product's appeal, as they align with

Filipino tastes and preferences for rich, creamy, and indulgent treats.

The overall production process for Graham Bars is straightforward,

requiring minimal specialized equipment, and the ingredients can be

sourced in bulk to keep production costs low.

The business endeavors initially need ₱322,300 in order to

purchase office equipment, raw materials or ingredients, cover the

miscellaneous expenses and more essentials for the production. This

capital comes from the contribution of each member. The proponents

believes that viable because of its low cost but high return of

investment.

11
 The Graham Bars presented an opportunity to not only meet the

growing demand for affordable and healthy snacks but also to foster

community development and create meaningful job opportunities.

The product is designed to cater to a diverse group of consumers,

including students, young professionals, and families, who are seeking

convenient, nutritious, and budget-friendly snack options. Additionally,

the proponents aim to contribute to the local economy by offering job

opportunities to individuals who face barriers to full-time employment

by creating positions in areas such as production, distribution, and

sales, Sweet Mess can provide valuable work experiences for part-

time workers, individuals re-entering the workforce, and those looking

for flexible job opportunities.

The management feasibility for launching Graham Bars appears

promising, supported by a well-organized structure, effective

operational strategies, and targeted marketing efforts. By focusing on

organizing the business operations, planning for efficient resource

12
allocation, and directing a motivated team, the business can

effectively establish itself in the competitive snack food market.

To ensure operational efficiency, the company will place a high

priority on hiring skilled staff and making sure roles and duties are

clear. While directing will concentrate on creating a productive work

atmosphere and offering the required assistance for staff

development, planning will entail establishing reasonable goals and

deadlines. Additionally, active risk control and regulatory compliance

will promote sustainability and growth, making Graham Bars a

desirable option for customers who are health-conscious.

13
 The proponent’s chosen product is named "Graham Bar". It is a

delightful, innovative snack that transforms the classic mango float

dessert into a convenient, handheld bar. With its creamy, sweet, and

crunchy layers, the Graham Bar provides a perfect harmony of flavors

in an easy-to-enjoy form. Its unique twist on a familiar dessert makes

it an enticing option for anyone looking to satisfy their sweet cravings.

The proponents believe that there is a major competitive edge

due to its unique presentation and irresistible taste. Unlike typical

snack options, the Graham Bar offers a refreshing blend of flavors: the

sweetness of mango, the creaminess of the filling, and the crunchy

graham layers that enhance its appeal. This makes it ideal for

consumers looking for a quick yet delicious treat that offers a taste of

a delectable dessert. In terms of nutritional benefits, Graham Bar

provides essential nutrients from its main ingredients. Mangoes are a

good source of vitamins A and C, giving immune-boosting properties

and aiding skin health. The dairy component offers calcium,

supporting bone health, while graham crackers add fiber, enhancing

14
digestion.

The Graham Bar is packaged in a box with a clear plastic lid. This

packaging allows the customer to see the bar inside, showcasing the

appealing layers of graham crust, creamy filling, and fresh mango bits.

The clear lid not only adds a premium look but also keeps the Graham

Bar fresh and protected, making it ideal for take-out or on-the-go

consumption. The compact and convenient packaging enhances the

portability of the product, making it easy to store and carry. This

combination of visibility and practicality makes the packaging both

attractive and functional.

The Graham Bar is designed for the mass market, focusing on

high sales and accessible pricing to reach a broad audience. The

product’s affordable price and delightful taste are expected to drive

high sales, aiming for broad consumer reach and satisfaction across

the market. By appealing to all ages, this product aims to capture a

larger share of the market, increasing visibility and driving sales

through its satisfying appeal.

15
 A survey was conducted among 10 participants to assess the

consumer perception of Sweet Mess - Graham Bars. The primary

focus of the survey was to gather insights regarding various factors

including taste, appearance, size, price, packaging, frequency of

consumption, and the likelihood of recommending the product to

others. The findings from this survey provide valuable information to

guide product improvements and marketing strategies for Sweet

Mess.

The taste of Sweet Mess-Graham Bars was unanimously

appreciated by the respondents. The overwhelming majority of

participants described the flavor as highly enjoyable, with many

stating that the bars provided a perfect balance of sweetness and

texture. The taste was considered a key strength of the product, with

several respondents using terms like "delicious" and "addictive" to

describe their experience. This positive reception suggests that the

flavor profile of the Graham Bars is well-aligned with consumer

preferences and represents a competitive advantage in the snack

16
market. Furthermore, the high satisfaction with taste positions the

product as a potential leader in this category, making it an essential

focus in future marketing communications.

Regarding the visual appeal of the Graham Bars, respondents

expressed favorable opinions. The majority of participants noted that

the bars had an attractive and appetizing appearance, which plays a

crucial role in consumer purchase decisions. An appealing product

appearance is essential for initial consumer attraction, and the survey

responses confirm that Sweet Mess has successfully created a visually

appealing product. While the packaging itself was not extensively

scrutinized in terms of its design, the visual presentation of the bars

was considered appropriate and contributed positively to the overall

product perception.

The portion size of the Graham Bars was also rated positively.

Most respondents indicated that the size of the bars was ideal neither

too large nor too small offering a satisfying snack experience. Several

participants specifically mentioned that the size was convenient for

consumption during a break or as a mid-day snack. This indicates that

17
Sweet Mess has struck an effective balance between portion control

and consumer satisfaction, an important factor when positioning the

product within a competitive market. The appropriate sizing also

suggests that Graham Bars can cater to consumers who seek a

fulfilling yet moderate snack option, making it versatile for various

consumer needs.

The pricing of Sweet Mess - Graham Bars was seen as fair and

reasonable by the survey respondents. The majority of participants

expressed that the product offered good value for money, with several

highlighting that they found the price to be competitive within the

snack category. The feedback suggests that the pricing strategy is

aligned with consumer expectations, and the product's perceived

value makes it accessible to a broad audience. Given the positive

response to price, it is evident that Sweet Mess has positioned its

product in a way that meets the price sensitivity of its target market

without compromising quality.

While the packaging of Sweet Mess - Graham Bars was generally

regarded as adequate, some respondents suggested that there is

18
room for improvement. A few participants indicated that the

packaging could be more visually striking or functional. Suggestions

for improvement included making the packaging more eco-friendly or

incorporating a resealable feature for better convenience and

freshness. These insights suggest that while the current packaging

meets basic expectations, there is an opportunity for Sweet Mess to

enhance its branding and packaging design to further align with

consumer desires and enhance the overall product experience.

In terms of consumption frequency, respondents indicated that

they would consume Sweet Mess - Graham Bars a few times a week,

rather than daily. This suggests that the product is viewed as a

satisfying and enjoyable snack that fits well into consumers' routines,

but not as a daily necessity. The moderate frequency of consumption

may indicate that the product is perceived as an occasional treat or a

snack that is consumed when desired. This insight presents both

challenges and opportunities for Sweet Mess. While the product is

clearly valued, there may be potential for marketing strategies to

increase consumption frequency, such as by offering promotions or

19
suggesting new usage occasions.

One of the most encouraging findings from the survey was that

all participants indicated they would recommend Sweet Mess -

Graham Bars to a friend. This strong likelihood of recommendation is

a positive indicator of overall satisfaction with the product. Word-of-

mouth referrals are an important driver of new customer acquisition,

and the survey results suggest that Sweet Mess has cultivated a

product that generates high levels of consumer trust and loyalty. This

feedback is particularly valuable as it indicates that the product not

only meets but exceeds consumer expectations, making it a

compelling choice for repeat purchases and recommendations to

others.

The proponents carefully considered all costs involved in

producing their product, including ingredient prices, labor wages,

transportation for raw materials, and additional expenses like utilities

and packaging. Factoring in an 100% markup for profitability, they

arrived at a final price of Php 45.00. After assessing these costs, the

20
proponents are confident this price offers great value to customers by

balancing affordability with the quality they expect, while also

ensuring sustainable business growth.

There are several key factors can significantly influence the

market for this type of business. Price, often a primary determinant of

demand, is crucial. Graham Bar aims to strike a balance between

quality and affordability, offering products and services at reasonable

prices to attract a wider customer base.

Sourcing ingredients is relatively straightforward, as they can be

obtained from readily available sources like grocery stores or other

affordable outlets. This ensures a consistent supply chain, mitigating

potential disruptions. However, consumer income levels can vary

significantly, and some may have limited budgets for discretionary

spending, which could impact demand for non-essential products. To

mitigate this, strategies like targeted promotions and value-added

offerings can be implemented.

21
 The market for this type of business is highly competitive, with

numerous businesses offering similar products. To differentiate and

attract customers, a multi-pronged marketing approach is necessary.

Social media marketing, leveraging the power of online platforms to

reach a wider audience, can be highly effective. Additionally,

traditional marketing methods like flyer distribution and word-of-

mouth promotion can complement digital efforts.

By carefully considering these factors and implementing

effective strategies, Graham Bar can position itself as a competitive

player in the market and achieve sustainable growth.

This marketing plan proposes a multi-faceted approach to

launching Mango Graham Bars, targeting college students as a key

demographic. Leveraging the power of social media, we will focus on

platforms like Facebook, TikTok, and Instagram, utilizing short-form

video content showcasing the product's unique flavor profile and

convenience.

22
 Influencer marketing campaigns featuring relatable college

student personalities will build credibility and generate authentic

engagement. We will also explore partnerships with campus

organizations and student unions to offer product samples and

sponsor events, fostering a strong brand presence within the college

environment. Online advertising through targeted ads on platforms

frequented by students will supplement these efforts. Finally, strategic

placement of eye-catching point-of-sale displays in campus

convenience stores and cafes will drive impulse purchases.

The projected budget for this campaign will prioritize digital

marketing strategies, allocating a significant portion to social media

advertising and influencer partnerships. A smaller budget will be

dedicated to print materials, primarily for eye-catching posters and

flyers to be strategically placed in high-traffic areas on campus.

Contingency funds will be set aside to adapt to changing trends and

respond to opportunities for increased engagement. We will

continuously monitor key performance indicators (KPIs) such as

engagement rates, website traffic, and sales data to optimize

spending and ensure maximum return on investment. This data-

23
driven approach will allow us to refine our strategy throughout the

campaign, maximizing its effectiveness within the college student

market.

24
 Graham bars are a simple yet nutritious dessert or snack that

provide a balance of flavor, texture, and energy. Made from readily

available ingredients like graham crackers, ripe mangoes, condensed

milk, and Nestlé cream, these bars are easy to prepare and require no

baking, making them an affordable and practical choice for individuals

and businesses alike.

play a pivotal role in the composition of

Graham bars, fulfilling multiple functional roles. They provide a sturdy

foundation, imparting texture and flavor contrast while binding the

components harmoniously. Characterized by their distinctive sweet,

malty, and subtly nutty flavor profile, graham crackers exhibit a

satisfying crunch on the exterior and softness within. Typically

formulated from whole wheat flour, sugar, graham flour, and select

spices, these versatile crackers are available in classic, honey-flavored,

and cinnamon-infused variation.

plays a vital role in making Graham bars,

25
serving as a key ingredient that enhances moisture, richness and

texture. Composed of milk, cream, sugar and stabilizers, this versatile

cream boasts a smooth, creamy and thick consistency paired with a

subtly sweet and neutral taste. By incorporating all-purpose cream,

the filling ingredients bind harmoniously, preventing crumbling and

sweetness with richness.

is incorporated as a topping or mixed layer in Graham

Bars, typically positioned above the Kremdensada filling. Fresh or

dried mango chunks add natural sweetness, vibrant color and fruity

flavor, complementing the richness of the Kremdensada and crunch of

the Graham cracker crust.

is utilized as a creamy filling in the assembly of

Graham Bars. Specifically, a layer of Kremdensada is spread between

the graham cracker crust and the top layer, adding richness, moisture,

and a subtle sweetness to the dessert. This strategic placement

enhances the textural contrast and flavor profile of the Graham Bars

26
27
 . To produce the desired final output, all the necessary

utensils and materials must be prepared first in order to make the

entire process faster and smoother.

. In a mixing bowl, the proponent will put the all purpose

cream and kremdensada (sweetener) and whip it with the mixer until

28
it reaches the perfect consistency.

. After whipping the mixture, the proponent will

carefully mix the mango bits to evenly spread the mango bits. To

assemble the product, the proponent will soak the graham crackers

for it to prevent the crackers from floating between the mixture. After

soaking the crackers, the proponents will arrange the crackers as the

first layer of the product in the container. The second layer would be

the mixture and then finally the third layer will be another layer of

graham crackers on top.

. After layering, the container will be placed inside the

mixture for 1-3 hrs to make sure the product is freezed.

. After freezing, the proponent will remove the product

out of the container to slice it to its desired size for selling.

. After slicing, the proponent will wrap it around with a

foil to remain its cold temperature and wrap it again with a paper

wrapper for it to be appealing of the eyes of the customers.

29
 The plant operates five days a week, with production based on

demand from buyers and participation in trade shows during the first

month of operations. In the first two weeks, the business planned to

produce 500 graham bars per week, with 100 bars made daily. In the

third week, production increased to 600 bars per week (120 daily), and

in the fourth week, it rose to 750 bars per week (150 daily).

Actual production matched the plans, with 500 bars made in

each of the first two weeks, 600 bars in the third week, and 700 bars

in the fourth week. This resulted in a total of 2,300 graham bars for

the first month and an estimated 27,600 bars annually. These

numbers show strong potential for the business to succeed in the

market with steady demand and good returns.

30
 Particulars Cost per Quantity Total Source of
Unit in Suppliers
PESO

Mixer ₱2,849 1 ₱2,849 Taurus GIRO

Freezer ₱5,528 1 ₱5,528 Fujidenzo

Supplies Quantity Unit Price Qty Used/ Total

Month Amount

Mango 2 150 60 300

Kremdensada 5 60 150 300

All-purpose 5 60 150 300

Cream

Graham 2 45 60 90

31
32
 The needed utilities to make the process complete are water

and electricity. Water is used to wash the mango and other utensils

used in making the product. The electricity is very important in order

to for equipment to use when producing finished goods and to

preserve and frozen up the products.

All business have responsibilities in the environment not only

manufacturing but also merchandising industries. Proper disposal is

segregating your garbage properly to non-biodegradable,

biodegradable and recycle wastes. The skin f mangoes will be in

compost method to avoid pests and to create foul odor in the area. It

can also be served as fertilizers to soils, so plant could grow healthily.

It can help the environment to promote clean and green community

project waste management where it is the primary requirement in

sanitation.

The waste disposal of the proponents’ garbage, plastic, skin of

mangoes, and the like, ensures that the production area is free from

any bacteria that will affect the quality of the product especially since

this is for human consumption. It also strengthens the trust of valid

33
customers that the product is germ-free or clean and healthy as well.

The company will require a single employee to manage the

production and sale of the exquisite graham bars. The business will

operate daily from 9:00 a.m. to 6:00 p.m., with Sundays designated for

employees to spend time with their families and engage in personal

activities. While a college degree is preferred, it is not mandatory. We

prioritize a strong work ethic, culinary experience, attention to detail,

and a genuine passion for producing high-quality products.

Prospective employees must demonstrate discipline, respect, and a

commitment to the growth of the business.

As the company expands and the demand for the graham bars

increases, we will hire additional employees to assist with production,

sales, and customer service. It aims to grow the workforce gradually

while maintaining the highest standards of product quality and

customer satisfaction.

34
 DIRECT COST UNIT QUANTITY TOTAL

MATERIALS COST

Graham 55 pack 30 1650

crackers

kremdensada 60 can 30 1800

nestle Cream 60 pack 30 1800

cheese 55 pack 15 825

mango 150 kilo 15 2250

packing 5 daily 2 10

materials

TOTAL 8,335

35
 Labor 250 daily 1 250

Expense

Utilities 50 daily 1 50

Expense

Rent Expense 100 daily 1 100

Transportation 15 weekly 2 30

Expense

Advertising 100 daily 1 100

Expense

TOTAL 530

TOTAL 8,865

COST/300

PIECES

36
ACTUAL COST PER UNIT 29.55

MARK UP PERCENTAGE 52%

MARK UP IN PESO 15.37

FINAL SELLING PRICE 44.92 or 45

37
 In the financial feasibility, effective financial planning is crucial for

success, providing a roadmap to achieve strategic goals and ensure

long-term sustainability. The plan will facilitate efficient resource

allocation, optimizing investments, and controlling expenses to

maximize profitability. Proactive risk mitigation will be achieved

through analysis of market trends and potential threats, allowing for

the development of comprehensive contingency plans. Regular

monitoring of key financial metrics will enable timely adjustments and

course correction, maintaining progress toward established objectives

and enhancing the project's overall credibility to attract investors and

foster growth.

The proponents' Graham Bars business utilizes a comprehensive

financial plan. This includes detailed budgeting, regular cash flow

projections, and consistent monitoring of key performance indicators.

The proponents proactively adjust strategies based on market

analysis and sales data. This allows to maintain profitability and adapt

to changing economic conditions. The result is a financially sound and

sustainable business model.

38
Stall and Installation 100,000

Prepaid Rent 45,000

Machinery and Equipment 2 68,000

Kitchen Utensils 3 1,800

Advertising and Marketing 4 6,000

Expense

Raw Materials 5 250,050

Permits and Licenses 6 7,000

Office Supplies 7 1,650

Miscellaneous Expense 8 5,000

WORKING CAPITAL 5,000

39
 Less: Cost of Sales 8335 x 30 250,050
Gross Profit 154,950

Less: Operating Expenses

30,000
Prepaid Rent
7,500
Labor Expense
1,500
Utilities Expense
7,000
Permits and Licenses
6,000
Advertising Expense
1,749.99
Depreciation Expense
120
Transportation Expense
5,000
Miscellaneous Expense
96,080.01
Income Before Tax
960.80
Income Tax (1%)
95,119.21
Net Profit After Tax

40
Stall • Material: Mild Steel 100,000.00 100,000.00

• 2m length x 1.5m width

(front) and 2m length x

0.5m width (side)

• Walls and Roof: Canvas,

vinyl

Flooring: Vinyl and plastic

• Benches,Countertops, and

Tables using stainless steel

and Formica

• With: Glass Showcase and

Stainless Frying Area

41
 Mixer 1 3,000 3,000
Freezer 1 15,000 15,000
POS Device 1 20,000 20,000
Office 1 30,000 30,000
Equipment

Spatula 2 150 300

Mixing bowl 2 250 500
Container 5 200 1000

42
Social media 3,000 3,000
Advertising
Printed 300 10 3,000
Promotion
TOTAL 6,000

Graham 900 55 49,500

Crackers
Kremdensada 900 60 54,000
Nestle Cream 900 60 54,000
Cheese 450 55 24,750
Mango 450 150 67,500
Packaging 1 300 300

43
 DTI Registration Fee 500.00
BIR Registration Fee 500.00
Barangay Business Permit 300.00
Mayor's Permit 1500.00

Receipt Book 2 150 300

Calculator 1 500 500

Ballpoint Pens 1 Box 200 200

Organizer 2 100 200

Scotch tape w/ 1 350 350

dispenser

Scissors 1 100 100

44
 Miscellaneous Total

Cleaning Supplies 500

Training and Development 3000

Emergency Fund 1500

45
CASH INFLOW
CASH BEGINNING ₱ 489 500
SALES 405 000
TOTAL CASH INFLOW ₱ 894 500
CASH OUTFLOWS
STALL AND INSTALLATION ₱ 100 000
PREPAID RENT 45 000
MACHINERY AND
EQUIPMENT 68 000
KITCHEN UTENSILS 1 800
ADVERTISING AND
MARKETING EXPENSE 6 000
RAW MATERIALS 250 050
PERMITS AND LICENSES 7 000
OFFICE SUPPLIES 1 650
DEPRECIATION EXPENSE 1 749.99
LABOR EXPENSE 7 500
TRANSPORTATION
EXPENSES 120
UTILITIES EXPENSE 1 500
MISCELLANEOUS EXPENSE 5 000
WORKING CAPITAL 5 000
INCOME TAX (1%) 960.80
TOTAL CASH OUTFLOWS ₱ 502 330.79

CASH BALANCE FOR THE MONTH OF ₱ 393 169.21

46
 2025

2025 4,718,030.52 489,500 9.64

2026 9,436,061.01 489,500 19.28

2027 14,154,091.56 489,500 28.92

2028 5,188,666.08 489,500 38.55

Net cost and expenses 9000

= =

net sales 405 000

/ /

unit price 45

47
 .

The production and sale of a graham bar featuring graham

crackers, Nestle cream, creamdensada, and mango offer several

positive economic and community contributions. The venture

supports local farmers and suppliers of these ingredients, generating

employment and revenue within the agricultural sector and related

industries. The product itself fosters social interaction and community

bonding through shared consumption. Furthermore, if marketed

effectively, it could become a unique local product, attracting tourism

and enhancing the region's culinary identity, thereby further boosting

the local economy and creating a sense of community pride. The

potential for positive economic and social impact makes this a

promising endeavor.

48
 Name of the Activity Cost Schedule

Provide Job Opportunities Php 5,000 November 2024

Livelihood Training Program Php 3,000 November 2024

Community Clean-up Drive Php 3,000 December 2024

Feeding Program Php 5,000 December 2024

The socio-economic community extension program for Graham

Bars focuses on empowering local communities through meaningful

initiatives. It includes providing job opportunities by hiring locals for

production and sales and offering livelihood training programs to

teach Graham Bars production for additional income. The program

also promotes environmental sustainability through community clean

-up drives and supports underprivileged groups by organizing feeding

programs where free Graham Bars are distributed.

49
 These activities will primarily be conducted in the local

community where the business operates. Job opportunities will be

provided at the production site, while livelihood training and the clean

-up drive will occur in community centers or barangay halls. The

feeding program will focus on areas with the most need, such as low-

income neighborhoods or schools. This ensures that the initiatives

directly benefit the community supporting the business. These

activities not only contribute to community welfare and economic

growth but also create a positive impact while building goodwill for

the business.

50
 Efficient and effective business management is crucial for

profitability, growth, and sustainability. It ensures resources are

optimized, processes streamlined, and goals achieved, leading to a

competitive advantage and increased shareholder value. Poor

management, conversely, can lead to wasted resources, missed

opportunities, and ultimately, business failure.

Whether the graham bar business can be managed efficiently

and effectively depends on various factors, including the business plan,

market analysis, operational strategies, and the proponents '

managerial skills. Key aspects include inventory control, production

efficiency, marketing effectiveness, and financial management. A well

-defined plan and diligent execution are essential.

Sole proprietorships are easy to set up and require minimal

paperwork, allowing for quick start-up. The owner maintains

complete control over business decisions and enjoys all the profits

generated. Furthermore, the business structure offers tax advantages,

as profits are typically taxed only once as personal income.

51
 In the graham bar business, the function begins with

developing a comprehensive business plan. This plan outlines

production goals, detailing recipes, ingredient sourcing, packaging,

and production quantities to meet anticipated demand. It also

includes a thorough marketing plan, defining target markets,

advertising strategies, promotional campaigns, and distribution

channels. Finally, financial planning is crucial, encompassing

budgeting for production, marketing, and operations, alongside sales

forecasting and cash flow management.

the business involves establishing a clear

organizational structure. This includes defining roles and

responsibilities for all team members, from production staff to

marketing and sales personnel. Efficient resource allocation is key,

assigning equipment, ingredients, and marketing materials to the

appropriate areas. Finally, team building is a critical aspect,

encompassing recruitment, training, fostering collaboration, and

ensuring effective communication throughout the organization.

The function centers on leadership and motivation.

This involves setting clear expectations for the team, providing

52
guidance and support, and inspiring them to achieve the business’

goals. Effective communication is paramount, ensuring clear

instructions, policies, and updates are disseminated to all team

members. Supervision of production processes is also vital,

maintaining quality standards and addressing any operational issues

promptly.

business performance involves continuous

monitoring of key metrics. This includes tracking sales figures,

production output, and customer satisfaction levels to assess overall

performance. Robust quality control procedures are implemented

throughout the production process. Financial control is maintained

through careful expense monitoring, cash flow management, and

ensuring the business remains financially sound. Finally, corrective

action is taken whenever performance falls short of expectations,

adjusting plans and processes as nneede.

53
 MANAGER
CASTILLON, CHARLES KENT

STAFF STAFF
CENIZA, KATE DORRAINE FABURADA, NISSY
VERCIDE, EURIKA JAKE FERRATER, MICHAILA
PIBLE, RAYVER JOSH CANTILANG, ZURIEL
DUHAYLUNGSOD, JEAH LUCERO, CHRISTIAN

The proprietor/manager must be the top/head of the business

which is responsible for decision making in each activity of the

organization, assists and manages the operation and transactions of

the business. He/she will be performing in making the products. There

will also be eight (8) production staff which will render eight (8) hours

of duty for six (6) days within a week.

54
POSITION SSS PAG- PHILHEALTH 13TH TOTAL
IBIG
Manager 450 200 500 10 000 11 150
Production 270 200 500 6 000 6 970
Cashier 270 200 500 6 000 6 970
TOTAL 25 090

No. Position Salary Qualification Job Responsible

1 Manager 573/day College Responsible for overall

Graduate strategic direction

1 Production 573/day High School Responsible in the

Graduate manufacturing or
production

1 Cashier 573/day High School Handles customer

Graduate transactions at the point
of sale

55
 TEAM BUILDING 15,000 MAY
CHRISTMAS PARTY 25,000 DECEMBER
WORKSHOPS AND 10,000 JUNE
SEMINARS
TOTAL 50,000

56