Shany Mae E.

Playda BSAB IV-A

GUYABANO ICE CREAM WITH

SEAWEED AND OYSTER MUSHROOM POWDER

EXECUTIVE SUMMARY

Shany’s guyabano ice cream envisions to be the top producer in the Philippines of high
quality, delicious and nutritious ice cream that would be healthy to the customers. Shany’s
guyabano ice cream find that it will be better value for money, more profitable as well as
satisfying for the customers. The manufacturing facility is located in Digos City. The use of
locally grown plant in the ice cream utilizes Digos City made products and promotes value added
processing. This startup aims to establish an authorative brand in Digos by offering the best ice
cream in the town. Digos City is considered a prime population for the business due to its
predominantly youthful population with disposable income. The business will build a brand
around exceptional quality and affordability of its products.

The business will be engage in production and selling guyabano ice cream (guyabano
with seaweed and oyster mushroom powder). It contains much health benefit and uses, that’s
why developing something that will really help costumer’s satisfied thier needs and wants.

VISION

Shany’s guyabano ice cream will comprise to provide the quality, reasonably priced
product in the industry. To provide the freshest, highest quality natural ingredients possible to
create organic and healthy ice cream.

MISSION

We aim to continuosly generate, awareness, interest and desire for our product, resulting
in frequent purchase by the customer.

GOALS

To bring the great taste of ice cream and developing of new products and improve
employee training how to value the customer.
OBJECTIVES

To deliver a new quality product in a consistent, courteous and timely manner in order to
have the cutomer return again for another satisfying, flavorsome treat, while at the same time
earning a reasonable return on the initial investment.

Capital Requirement: Php. 50,000.00

Source of Finnancing: Owners Equity and Loan

Brand Name: Shany’s Guyabano Ice Cream

Tagline: The thrill of the taste

Address: Digos City

Type of Business: Small

Product Description

Many people love to eat yet not all loves to eat nutritious food, especially the children.
They tend to ignore the fruits for their dessert or even in snacks. Children would choose junk
foods and instantly – prepared foods over those nutritious fruits. Due to this situation, Guyabano
ice cream with the combination of seaweed and oyster mushroom powder gives a new taste and
new look compared to other flavored ice cream that will attract the children to eat. The main
ingredients are guyabano (sour sop), seaweed powder, oyster mushroom powder, milk and
cream. Soursop ice cream, like the spiny fruit from which it's made, can be a perplexing thing.
The principal flavor doesn't show itself at first but rather materializes, spirit like, shortly after the
creamy treat slides down your throat and intensifies until you take another bite. Seaweed is
actually used as a type of thickening agent for ice cream.

Ownership: Sole Proprietorship

Materials and Equipment:

 Spoon

 Pork

 Bowl

 Blender

 freezer

Making the Guyabano Ice Cream

1. Ingredients making the moringa ice cream

Fresh guyabano

 The majority of the fresh guyabano will be blended.

Ice cream mix

 Seaweeds powder

 Oyster mushroom powder

 Milk

 Sugar

2. Package into containers

 The homogenized ice cream slurry is then packaged in to containers and ready to be
frozen.

3. Chest Freezer for Storage

  The packaged ice cream is placed in the Chest freezer where it is blasted with cool air.
The containers should be stacked in such a manner as to allow air circulation to ensure
the ice cream keep fresh.

Licences: BIR, Barangay Clearance, DTI and Mayors permit.

Implementation Timeline

Activities JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY

Site 
selection
Preparing 
permits and
licences
Production 
planning
Grand 
Opening

MARKETING PLAN

CUSTOMERS

Shany’s guyabano ice cream target customers are children, usually don’t eat healthy foods
through this dessert kids doesn’t know about the ingredient that there is a seaweed and
mushroom combine to the guyabano ice cream. The business also sell directly to the customer’s
in front of school and colleges which is the main target are students.

PRICING

The business will use the Cost-plus pricing strategy to calculate for the price of
Guyabano ice cream. The price will be set based on the production cost, including both direct
and indirect cost at our projected sales volume, and our standard mark-up.
REQUIRED MATERIALS: (Production)

Ingredients Quantity Cost/unit Net Cost

Guyabano 10kg 30x10 300
Seaweeds Powder 1 pack 50 50
Condensed Milk 5 can 38x5 225
All Purpose Cream 5 pack 5x58 290
Coco sugar 2kg 2x40 80
Wooden Spoon 1kg pack 70 70
Microwavable 4pack 4x40 160

container
Total Net Cost 1,175.00
Equipement and
Materials Quantity Cost/Unit Total
Spoon 20 pcs 45 900.00
Fork 20 pcs 45 900.00
Bowl 25 pcs 45 1,125.00
Glass 25 pcs 52 1,300.00
Ice cream maker 3 pcs 10,078 30,201.00
machine
Blender 2pcs 1154 2,038

Freezer 2 pcs 20,000.00 40,000.00

Total: 76,464

Shany’s guyabano ice cream with seaweeds and mushroom powder produced

100 pcs in daily operation.

Specific Product Cost/Expenses

 Guyabano 1piece - 15.00

 Seaweeds Powder 3tsp - 5.00

 Condensed Milk 80ml - 15.00

  All Purpose Cream 80ml - 25.00

 Coco sugar 3tsp - 5.00

Total 65.00

Projected market price for Moringa Ice Cream shake will start at:

 P 80.00 per 500ml

100pcs ice cream x 80 pesos selling price per unit= 8,000.00

Minus the total expenses -

Total expenses =1,175.00

Total Profit 6,825.00

PROMOTION

 Advertising – in the initial stage we will be using a print media like fliers, facebook and

posters.

 Personal selling – Sales team will be engaged in promoting the product and the value we

give and getting the orders.

 Public Relations – we intend to post write-up of the company, the ideology and

advantages to clients and society.

 Packaging – we use a microwave container to our product.

DISTRIBUTION

Direct Selling
Sales team will deal with the delivery of the orders received and follow up to check on

reordering the stock from the clients. We choose direct selling as having a distribution network

will not be a viable option for the business. The advantage of Geographical location is it small

and connecting to them personally is not much problem.

PERSONNEL (Administrative and Operations)

The figure has shown the organizational structure of Guyabano ice cream shop which
composes an Operational Manager, Bookkeeper Personnel, Marketing Personnel and Financial
Analyst which all of them contributed to the company.

Operational Manager

Bookkeeper Cashier Sales Personnel

 Operational Manager – is an area of management concerned with overseeing,

designing, and controlling the process of production and redesigning business
operations in the production of goods or services. It involves the responsibility of
ensuring that business operations are efficient in terms of using as few resources
as needed, and effective in terms of meeting customer requirements. It is
concerned with managing the process that converts inputs (in the forms of
materials, labor, and energy) into outputs (in the form of goods and/or services).
 Bookkeeper – in the context of a business is simply the recording of financial
transactions. Transactions include purchases, sales, receipts and payments by an
individual or organization. Many individuals mistakenly consider bookkeeping and
 accounting to be the same thing. This confusion is understandable because the
accounting process includes the bookkeeping function, but is just one part of the
accounting process.
 Sales Personnel – refers to those who work as part of the sales team either in
a retail store, call center or individually from home. Sales personnel are
employed to sell to other businesses or to individual consumers. Working in sales
can be demanding or stressful, as much of the role involves working toward
sales targets.

FINANCIAL PLAN

Production Cost (Guyabano Ice Cream)

Equipement and
Materials Quantity Cost/Unit Total
Spoon 20 pcs 45 900.00
Fork 20 pcs 45 900.00
Bowl 25 pcs 45 1,125.00
Glass 25 pcs 52 1,300.00
Ice cream maker 3 pcs 10,078 30,201.00
machine
Blender 2pcs 1154 2,038

Freezer 1 pcs 20,000.00 20,000.00

Total: 56,464

kind of worker Number of worker Salary scale Budget

Operational 1 200 4800/ month
Manager
Bookkeeper 1 200 4800/month
Sales Personnel 1 200 4800/month
TOTAL BUDGET: P 14,400/month
Direct labor
Pre- purchase of raw material

i. Pre purchase of raw material yearly transaction

Materials needed Quantity Cost/ unit Total

Guyabano 100 kg 40 4,000
Seaweed powder 10 kg 25 250
Oyster mushroom 20 kg 150 3,000
Goats Milk 50 L 225 11,250
Coco sugar 15 kg 100 1,500
Salt 10 kg 20 200
Microwavable container 1,000 units 20 20,000
TOTAL 40,200

ii. Pre purchase of raw material for every cycle of production

Materials needed Quantity Cost/ unit Total

Guyabano 20 kg 40 800
Seaweed powder 3 kg 25 75
Oyster mushroom 3 kg 150 450
Goats Milk 15 L 225 3,375
Coco sugar 3 kg 100 300
Salt 2 kg 20 40
Microwavable Container 50 units 20 1,000
TOTAL 6,040

PROJECTEGD INCOME STATEMENT

Projected 5-year Income Statement of Proposed Guyabano Ice Cream

SPECIFICS YEAR
1 2 3 4 5
Revenues
Revenue Income Beginning (84,864.00) 110,167. 79,665.6 48,168.5
7
750 ml x Php. 80.00/ml 80,000.00 82,816.00 85,921.6 88,722.04 91,836.2
Gross Sales 80,000.00 (2,048.00) 196,089. 168,387.6 140,004.7
3
Less: Production Expenses
Materials
1. Guyabano 4,000.00 4,140.8 4,296.08 4,436.13 4,591.8
2. Seaweed powder 250.00 258.8 268.505 277.25 287.00
3. Oyster mushroom 3,000.00 3,105.6 3,222.06 3,327.1 3,443.9
4. Goats Milk 11,250.00 11,646.00 12,082.7 12,476.6 12,914.5
5. Coco sugar 1,500.00 1,552.8 1,611.03 1,663.5 1,721.9
6. Salt 200.00 207.04 214.8 221.8 229.6
7. Microwavable container 20,000.00 20,704.00 21,480.4 22,180.7 22,959.2
8. Spoon 900.00 - - - -
9. Fork 900.00 - - - -
10. Bowl 1,125.00 - - - -
11. Glass 1,300.00 - - - -
12. Ice cream maker machine 30,201.00 - - - -
13. Blender 2,038.00 - - - -
14. Freezer 20,000.00 - - - -
Direct Labor 43,200.00 44,720.64 46,397.6 47,910.2 49,591.8
Utilities 10,000.00 10,352.00 10,740.2 11,090.3 11,479.6
Rental 10,000.00 10,352.00 10,740.2 11,090.3 11,479.6
Miscellaneous 5,000.00 5,176.00 5,370.1 5,545.2 5,739.8
TOTAL EXPENSES 164,864.00 112,215.68 116,423. 120,219.1 124,438.8
7
NET INCOME/LOSS (84,864) 110,167.68 79,665.6 48,168.5 15,565.9

PROJECTED CASHFLOW STATEMENT

Projected 5-Year Cash Flow Statement of Proposed Guyabano Ice Cream

ITEM
ITEM 0 1 2 3 4 5
Inflows
Cash Beginning

Cash sales
Recievables
Other income
Total income
Material
Direct labor
Overhead
Marketing and
sales
Reasearch and
development
General and
administrative
Taxes
Capital
Loans
Total
Expenses
Cash flow
Cumulative cash
flow