PAMANTASAN NG LUNGSOD NG SAN PABLO

Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

Feasibility Study of

“Acceptability of Homemade Cucurbita (squash) Flour as Substitute for All

Purpose Flour in Making Dough in Bakeries in San Pablo Public Market”

Presented to the College of Business Administration

Pamantasan ng Lungsod ng San Pablo
Brgy. San Jose San Pablo City, Laguna

In Partial Fulfillment of
Requirements for the Degree of
Bachelor of Science in Business Administration
Major in Financial Management

Presented By:
Alidio, Danica Kyle C.
Kalaw, Alissandra Collin B.
Ostonal, Jane
Velina, Nina

Submitted To:
Mr. Bernard Suministrado

March 11, 2024

COLLEGE OF BUSINESS
ADMINISTRATION
 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

CERTIFICATION OF VALIDATION

This is to certify that the product to be used and in the Feasibility Study /
Business Plan Proposal titled “Acceptability of Homemade Cucurbita
(squash) Flour as Substitute for All Purpose Flour in Making Dough in
Bakeries in San Pablo Public Market” was evaluated and validated, based on
the competency and expertise on field specialization of the undersigned, and
believes that the product will aid the researchers in continuing their business
plan.

This certification is issued on _____________ upon the request of Alidio,

Danica Kyle C., Kalaw, Alissandra Collin B., Ostonal, Jane, Velina, Nina, 3rd
year students of Bachelor of Science in Business Administration (BSBA) Major in
Financial Management of Pamantasan ng Lungsod ng San Pablo, San Pablo
City, Laguna.

Prof. Abegail M. Torres

Pamantasan ng Lungsod ng San Pablo (PLSP)

COLLEGE OF BUSINESS
ADMINISTRATION
 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

CERTIFICATION OF VALIDATION

This is to certify that the questionnaires to be used and in the Feasibility

Study / Business Plan Proposal titled “Acceptability of Homemade Cucurbita
(squash) Flour as Substitute for All Purpose Flour in Making Dough in
Bakeries in San Pablo Public Market” was evaluated and validated, based on
the competency and expertise on field specialization of the undersigned, and
believes that the instrument will contribute to the researchers in gathering
substantial data that will support their investigation and analysis.

This certification is issued on _____________ upon the request of Alidio,

Danica Kyle C., Kalaw, Alissandra Collin B., Ostonal, Jane, Velina, Nina, 3rd
year students of Bachelor of Science in Business Administration (BSBA) Major in
Financial Management of Pamantasan ng Lungsod ng San Pablo, San Pablo
City, Laguna.

Prof. Abegail M. Torres

Pamantasan ng Lungsod ng San Pablo (PLSP)

COLLEGE OF BUSINESS
ADMINISTRATION
 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

COLLEGE OF BUSINESS
ADMINISTRATION
 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

I. Executive Summary

Mission
To continue our dedication to provide our customer the best product and
experience possible and to transform the flour industry by innovating a new
category of nutritious and flavorful flour.

Vision
To serve and provide our customers a substitutes product that will benefit not
only our business but also our customers and to form a lifelong relationship with
the customer and consumers.

Core Values

Business Name
The company is named Cucurbita Flour Production, Latin for 'gourd', is a genus
of herbaceous fruits in the gourd family, Cucurbitaceae (also known as cucurbits
or cucurbi), native to the Andes and Mesoamerica. The proponent of a company
name that is related to the kind of product they can provide to the market.

COLLEGE OF BUSINESS
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 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

Business Logo

Background of the Study

The study explored the use of dried squash powder as a substitute for wheat
flour in making dough for pastries improving their nutritional value. People usually
used all purpose flour for their pastries, white and all-purpose flours are less
healthy, as they're refined to remove the bran and germ, which store most of its
fiber and nutrients, from the wheat. As such, many people are interested in
replacing white flour with more wholesome options for baking and cooking. We
come up to do this study of making powder out of squash because It is a good
source of a and b-carotene, lutein, vitamin C, dietary fiber, minerals, and phenolic
compounds. Squash is also considered to be very rich in beta-carotene, Vitamin
A, and Vitamin C, and it contains calcium and iron while being low in calories.
Aside of these, in terms of its cost, our cucurbita flour is a little bit expensive than
the usual all purpose flour, but in this study we will prove why it is better to use
cucurbita flour in making dough compared to all purpose flour. The product is
assure to be natural and no added preservatives.

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Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

Statement of the Problem

This study would produce and evaluate powder that can be used in making
pastries using squash.

Sub Problems:

1. What are the characteristics of the uncooked and cooked squash powder in
terms of:
a. color
b. texture
c. aroma

2. Which food preparation is more suitable for making squash powder in terms of
palatability:
a. baking
b. steaming

3. What are the advantages and disadvantages of squash powder?

COLLEGE OF BUSINESS
ADMINISTRATION
 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

Objectives of the Study

 Increasing market share by attracting new customers or convincing
existing customers to use more of our product.
 We ensure that our product meets or exceeds our customer expectations
in terms of quality and value.
 Since our product is new to the market it serves as an alternative or the
innovative product as our product introduces new quality, features that
keep the existing or the product relevant and competitive in the market
 Managing the production and operational costs to ensure that our product
remains profitable and competitively priced.
 To gain profit and achieve the highest possible profit margin.

Ingredients

 Squash

 Water

Materials

 Chopping Board

 Knife

 Blender

 Spatula

 Mixing bowl

 Tray

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Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

 Gloves

 Parchment paper

 Pressure Cooker

Processing

Step 1 : First, peel the squash and cut it into two and remove the seeds.
Step 2 : Using the pressure cooker, blanch all the squash for 5 to 10
minutes.
Step 3 : Then turn the squash into puree by using a blender.
Step 4 : Flattened the puree in a parchment sheet to prevent them from
sticking.
Step 5 : Dehydrate or dry the squash puree under the sun until it turns crispy.
Step 6 : In a blender or food processor, put the dry squash and turn into
powder.

Target Market

Homemade Cucurbita Flour business’ target market is the bakeries in San Pablo
Marketplace who wants to make new pastries made out of new invented flour.
They are looking for good quality and efficiently useful as an alternative. These
people are baker who are professional and food taste enthusiast.
Our target market is:
 Concerned about the impact of new invention in environment.
 Committed in sustainable practices in the baking industry.
 Interested on health benefits of Cucurbita flour.

COLLEGE OF BUSINESS
ADMINISTRATION
 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

Target Capital

Homemade Cucurbita Flour business starting capital is ₱ 350 in producing

3 kilos of cucurbita flour. In every one whole squash, weighing 1 kilo is ₱25.00.

Ingredients Quantity Purchased Ingredients / ₱35.00 for

Price quantity every
needed
priced gallon of
Squash 5 kilos 125.00 Php 25 water ,

Water 1 Gallon 35.00 Php per 35 ₱100.00

gallon for the
parchment sheet and ₱50.00 for the packaging.

Product Costing

This is the estimated product cost producing 3 kilograms of cucurbita flour;

Table 1:

Based on our product costing, the total ingredients of CUCURBITA Flour are 160
pesos that can produced 3 kilos of cucurbita ( squash ) flour. The pre-operating
expenses and operating expenses are in the following table below:

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Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

Table 2:

PRE- LIFE SPAN Estimated Price

OPERATING of the
EXPENSES Machinery /
Equipment per
production ( 1 kg
of cucurbita flour
)
Chopping board 70.00 php 3 years / 1095 days 0.06 php

Knife ( set ) 350.00 php 3 years / 1095 days 0.32 php

Blender 500.00 php 3 years / 1095 days 4.58 php

Spatula (set) 300.00 php 3 years / 1095 days 0.27 php

Mixing bowl 50.00 php 3 years / 1095 days 0.05 php

Tray ( alluminum ) 150.00 php 2 years / 730 days 0.21 php

Pressure Cooker 1,500.00 php 3 years / 1095 days 1.37 php

Gloves 109.00 php 100 pcs. 1.09 php

Parchment paper 300.00 php 100 pcs. 3.00 php

TOTAL 3,329.00 PHP 10.95 PHP

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 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

Table 3:

This is the estimated cost of the labor expense for everyday production of
cucurbita ( squash ) flour .

Sectors / Department Estimated wage

Head Manager 50.00 php

Production Manager 50.00 php Based on the

illustration
Marketing Manager 50.00 php
above ( table 1,
Finance Manager 50.00 php table 2 and
TOTAL 200.00 PHP table 3 ) the
initial price of
the cucurbita product is 160.00 Php plus the pre-operating expenses per
production of one kilogram of cucurbita flour, 10.95 Php and the labor expenses
of 200.00 Php . In short, the total production cost or the selling price is 124 PHP
per one kilogram of cucurbita flour.

Projected Sales

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Projected Sales for 5 months.

Table 4:

Month Supply Price per Price Projected sales

April 100 kilos 53.00php per kilo 5,000.00 Php

May 130 kilos 53.00php per kilo 6,500.00 Php

June 110 kilos 53.00php per kilo 5,500.00 Php

July 90 kilos 53.00php per kilo 4,500.00 Php

August 90 kilos 53.00php per kilo 4,500.00 Php

Based on the sales forecast above, the investment period will be the
second month. It is expected that demand will increase along with the production
capacity of the distribution channel.

Marketing Strategies

Product
The business ensures that they are producing high-quality products with fresh
and healthy ingredients. The product is made for the purpose that the business
wants to provide the customers a new and healthy alternative that will give them
benefits. The quality of the product will be maintained by having a standard and
systematic procedure for making the cucurbita flour.

In packaging, the business will be using plastic as a material. This will ensure
the safety of the product and that it will not harm the environment. The business
also include the logo of the product which will give the consumers the idea of
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 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

what is the product about. By seeing the logo, they will be informed that the
product is made of squash and flour as the main ingredient.

Promotion
The Cucurbita Flour promotes its healthy benefits that will give other bakers the
option to use. Considering the target audience are the bakeries in San Pablo
Public Market, many people have access to buy the said product. The bakeries
will be one of our mediums to promote the cucurbita flour. Surely, there will be a
competition between other flour and the cucurbita flour, but the said product has
the advantage in terms of healthy benefits.

Price
The business used the cost plus strategy in order to set the price of the product.
In this method, the business will calculate the purchase cost plus the operating
cost and lastly the mark-up equals the selling cost to identify the price of the
product.. This method will help the business to track production costs and labor
costs.

Place
The product of our business will be located at San Pablo Public Market, San
Pablo City. This location was chosen because it has a lot of bakeries that can
accommodate our product. With this location, the business will be able to
distribute the product to the rightful consumers.

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 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

Questionnaire:

Name: ( optional ) Gender:

Age: Occupation::

Put check ( R ) to the corresponding answer.

COLLEGE OF BUSINESS
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 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

Questions YES NO
AND INNOVATION

1. Are you fond of eating pastries?

2. Do you eat squash?

3. Are you familiar with the flour made of

squash?

4.Have you ever eaten a bread made of

squash?

5. Are you willing to use squash

( cucurbita ) flour in making a dough
(pastries)?

6. Are you willing to eat pastries made of

cucurbita ( squash ) flour ?

7. Do you think consumers will like bread

made of cucurbita ( squash ) flour ?

8. Is 124.00 Php a reasonable price for

one kilogram of cucurbita ( squash )
flour?

9. Would you buy our product?

COLLEGE OF BUSINESS
10. Will you recommend cucurbita ADMINISTRATION
( squash ) flour as substitute to all
purpose flour in making a dough?
 PAMANTASAN NG LUNGSOD NG SAN PABLO
Brgy San Jose San Pablo City

OFFICE OF THE VICE PRESIDENT FOR RESEARCH

AND INNOVATION

Organizational Structure

MANAGER

COLLEGE OF BUSINESS
ADMINISTRATION