DAPITAN CITY NATIONAL HIGH SCHOOL

LAWAAN, BANONONG DAPITAN CITY, 7101

ZAMBOANGA DEL NORTE

“A symphony of sweetness: Every bite, a sweet surprise”

A PROPOSED BUSINESS PLAN

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 TABLE OF CONTENTS

TITLE…………………………………………………………………………………………1
TABLE OF CONTENTS…………………………………………………………………….2
ACKNOWLEDGEMENT………...…………………………………………………………4
DEDICATION…………………………………..…………………………………………....5

PARTS

I. Executive Summary…………………………………………………………………….6
Company History and Management
Form of Business and Type of Activities it is engaged.
Market Need that you aim to solve
Competitive Advantage Overview
Key Financial Details
II. Company Description…………………………………………………………………..9
Type and Nature of the Business
Goals
Objectives
Mission
Vision
Core Values
Key to Success
III. Products and Services Plan.........................................................................................12
Perceived Market Need
Product and Services Description
Key Features and Benefits
IV. Marketing Plan……………………………………………………………………….19
Target Market

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 The Size of the Market
Current or Potential Market Share
Trends in the Industry and Consumer Behavior
SWOT Analysis
Competitive Landscape
Unique Value Proposition
Unique Selling Proposition
Market Strategy
Pricing Strategy
V. Operational Plan………………………………………………………………………..29
Management Team
Organizational Structure
Facilities and Space Needed
Technology Needs
Equipment Needs
Supply Chain Management
Logistics and Distribution Plans
VI. Financial Plan................................................................................................................58
Profit/Loss Statement (Statement of Comprehensive Income)
Cash Flow Statement (Statement of Cash Flows)
Balance sheet (Statement of Financial Position)
Statement of Changes in Equity
Important Assumptions
Risks Management
Contingency Planning
VII. Appendices……………………………………………………………………………64
Actual Photos
Names of group members

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 ACKNOWLEDGEMENT

We would like to express our deepest gratitude and appreciation to all the individuals
and organizations who have contributed to the success of our business as ABM
(Accountancy, Business, and Management) students. It is with immense pleasure that we
acknowledge the support and guidance we have received throughout our journey.
We would like to thank Ma'am Windy C. Baje, whose guidance and support have been
instrumental in the creation of this business plan. Your knowledge, expertise, and dedication
to teaching have provided us with the tools and understanding needed to navigate the
complex world of business.
Your encouragement and belief in our abilities have motivated us to strive for success
and to create a plan that is not only strategic but also reflective of our passion and
commitment. Thank you for your invaluable lessons and for inspiring us to pursue our
entrepreneurial dreams. Your influence extends beyond the classroom and into the very heart
of this business plan.
We also like to express our gratitude to our fellow ABM students and classmates. Our
growth as individuals and teams has been greatly helped by team-based learning and idea-
sharing. Our educational experience has been even more delightful and rewarding because of
the support and camaraderie we have gotten from one another.

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 DEDICATION

This business plan is dedicated to the incredible team members who have worked
tirelessly and passionately to turn this vision into a reality. Your dedication, creativity, and
relentless effort have shaped this plan into a strategic road-map for our future.
To our advisors, your wisdom, guidance, and support have been invaluable. You have
helped us refine our strategy and navigate the complexities of the business world with
confidence.
To our family, your unwavering belief in our vision, your support in times of
uncertainty, and your love and encouragement have been our pillars of strength.
To our supporters, your faith in our mission and your commitment to our cause have
been instrumental in bringing this business plan to life.
This business plan is a testament to the collective efforts, dedication, and commitment
of each one of you. Together, we will turn this plan into reality and create a successful future
for our business. Thank you for being a part of this incredible journey.

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 CHAPTER 1
EXECUTIVE SUMMARY

COMPANY HISTORY AND MANAGEMENT

Sweetie Swirls are a symphony of fillings and flavors, and every bite reveals a
masterful work of cooking. From delicious flavors cascade every snack at Sweetie Swirls and
a celebration of taste, leaving with a lingering, blissful sensation.
Founded in 2023 a group of ABM (Accountancy, Business, and Management)
students, at Dapitan City National High School which located in Lawa-an, Banonong,
Dapitan City, shared a passion for creative snacks and entrepreneurial dreams. This passion
led them to their kitchen, where they experimented with flavors and techniques, determined
to create a unique and delicious treat. The founders, driven by their ABM education,
strategically honed their business skills, from financial planning to marketing strategies,
ensuring a solid foundation for their start-up.
Due to the increasing demand, Sweetie Swirls had to expand. The business first
opened a branch in Bagting, Dapitan City, where it sold snack products in markets, cafes,
offices, and schools. After 5 years of operations, the company plans to spread throughout
Dipolog City, Sindangan, and Manukan. The business opened a store in several places and
started collaborating with local cafe and restaurants to offer its own specialties as an exquisite
addition to their menus. Additionally, Sweetie Swirls started providing catering for special
occasions like parties, weddings, birthdays, and sponsorships. Snack lovers are still drawn to
Sweetie Swirls because of its handmade creations, innovative flavors, and dedication to
excellence.

FORM OF BUSINESS AND TYPES OF ACTIVITIES IT IS ENGAGED

Five snack enthusiasts with baking experience run Sweetie Swirls, a partnership type
of business. (10 partners) will split the business's earnings and losses as well as decision-
making duties in addition to providing their capital, expertise, and resources. Sweetie Swirls'
daily operations will be actively managed by five partners who will be in charge of
production, inventory control, customer support, and marketing strategies. To guarantee
seamless operations and uphold a constant level of product quality, they appoint a group of
skilled bakers and support employees. There will be clear definitions of roles and
responsibilities, as well as regular gatherings to discuss strategy, evaluate performance, and
set goals. Started in 2023 as a stall in Dapitan City National High School which later grew
into a successful company.

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 A wide variety of flavors, such as ube, mango, chocolate, and caramel, will be offered
from Sweetie Swirls. Sweetie Swirls engages in the food and sweet snacks industry. In order
to increase brand awareness and draw in customers, it frequently engages in marketing and
promotional activities. This includes coming up with marketing strategies, producing
interesting material for social media, working with influencers, attending local events and
food festivals, and putting up client loyalty plans. Finally, it engages in managing the flow of
products and services from suppliers to consumers as well as efforts to establish and preserve
enduring bonds with customers.

MARKET NEED THAT YOU AIM TO SOLVE

Sweetie Swirls businesses aim to provide delicious and enjoyable treats that satisfy
consumers' cravings for something sweet. It provides a wide variety of tastes and choices.
The aim of the sweetie swirls is to offer alternatives that are healthier as an increasing
number of individuals want healthier snack options. The company creates goods that are low
in sugar and made with natural ingredients for people who wish to enjoy sweets without
losing a healthy lifestyle.
Minimize mess and cleanup requirements are another aspect of convenience on the
go. To ensure that their products don't melt, crumble too much, or make a mess when
consumed, Sweetie Swirls designs their products to be neat and tidy. Offering consumers
convenient, hassle-free access to delicious sweet snacks that they can enjoy anytime
anywhere is the aim of convenience and on-the go snacking, as is producing goods that are
easily carryable.
The company aims to offer affordable products and services that can be accessed by
clients who have different financial limitations. And to apply multiple strategies to assist
clients in saving money. This may involve offering loyalty programs, discounts, and
promotions, among other things, through providing this market demand, Sweetie Swirls
allows people to take part in delicious snacks and satisfy their cravings While maintaining
busy and active lifestyles.

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COMPETITIVE ADVANTAGE AND OVERVIEW

Sweetie Swirls, has a compelling competitive advantage in offering a variety of

different flavors of sweet potato treats exclusively within the place. By specializing in sweet
potato-based product .Sweetie swirls sets itself apart from other sweet treat options available
in the school, café, offices and restaurants.
The diverse flavors of sweet potatoes offered by Sweetie Swirls provide a unique and
healthier alternative to traditional sweet treats. The uniqueness of sweet potatoes lies in the
distinct taste, texture, and nutritional benefits compared to other potato-based products. While
other products may use regular potatoes, Sweetie Swirls stands out by highlighting the natural
sweetness and it has different flavors sweet potatoes. Students can enjoy flavors like
chocolate, mango, ube and caramel. This creates a sense of excitement and curiosity among
the students, driving them to try something different. Sweetie Swirls understands the
preferences and budgets of the costumers, who are mostly just a student, we offer affordable
pricing for students who may not have a lot of income because they are still student only. To
further strengthen their competitive advantage, Sweetie Swirls can focus on continuous
innovation by introducing new and exciting flavors, by showcasing the distinctiveness of
sweet potato rolls, Sweetie Swirls provides students with a unique and flavorful snacking
option that stands out from other potato-based products.

KEY FINANCIAL DETAILS

Sweetie Swirls, operates by selling sweet potato products exclusively to student

customers. The cost of goods sold comprises expenses for sweet potatoes, lumpia wrappers,
flavorings, and other necessary ingredients. Operating expenses include packaging materials.
and any other costs associated with running the business. Sweetie Swirls sets competitive and
affordable prices to cater to student customers. In the event of unsold, Sweetie Swirls remains
resourceful. The company lower the price temporarily to encourage more sales and reduce
potential waste. This adaptive approach ensures that products are sold and helps maintain
financial stability for the business. The company manage the finances by focusing on
budgeting, tracking expenses, and ensuring profitability. The goal is to maintain a healthy
profit margin while providing delicious sweet potato treats to fellow students.

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 CHAPTER II
COMPANY DESCRIPTION

TYPES AND NATURE OF BUSINESS

Sweetie Swirls is a business located in Lawa-an, Banonong, Dapitan City. The

company specializes in offering a variety of flavors, such as chocolate, ube, caramel, and
mango of sweet potato roll, using freshly baked sweet potatoes as the main ingredient. The
sweet potato roll is freshly fried and prepared with care. It is a product full of flavor and
sweetness, as it is made of sweet potato and condensed milk. The business emphasizes using
high-quality ingredients, innovative flavor combinations, and a dedication to customer
satisfaction.
The company offers crispy sweet potato rolls with a choice of filling for customers.
The sweet potato rolls are made from high-quality ingredients and are available in a range of
flavors to suit different preferences. From classic spring rolls and sugar to decadent ube,
chocolate, mango, and caramel, we have something for everyone. The company is committed
to ensuring customer satisfaction. The company strives to create a welcoming and
comfortable environment for the customers to enjoy their snacks in Sweetie Swirls.

GOALS

The goals of the business are the following:

 Increase revenue and profitability through effective sales and marketing strategies.
 Create a sustainable and profitable venture by offering high-quality products that
attract customers and generate revenue.
 Develop a strong brand identity and reputation to build trust and credibility with
consumers.
 Serve and make customers happy and satisfied.
 Expand the company's reach and capture a larger market share.

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OBJECTIVES

 The main objectives of the business are the following:

 Increase its sales as the company offers delicious high-quality products and services.
 Encourage innovation and creativity to stay competitive in the market.
 Increase sales by 10% each year.
 Develop and implement a targeted marketing campaign to increase brand awareness
and attract new customers.
 Expand the product line by introducing new flavors and seasonal specials to maintain
customer interest and loyalty.
 Enhance production efficiency to increase output and decrease costs.
 Expand the business in different places after 5 years.

MISSION

To provide customers with a delectable and innovative dining experience through

Sweetie Swirls. The company is dedicated to creating a unique blend of flavors that captivate
the taste buds, using the finest quality ingredients.
The company strives to continuously improve and refine the sweet potato roll,
ensuring that each bite is a harmonious balance of textures and flavors. The company is
dedicated to consistently crafting exceptional sweet potato rolls that bring joy to customers.
Aiming to enhance the quality of the products and customer service to meet and exceed the
customer's preferences.

VISION

To become the leading provider of delicious and innovative snacks that satisfy our
customers' cravings and promote healthy snacking habits. The company visualizes achieving
unparalleled success and growth by providing each customer with positivity and happiness
through exceptional-quality products and services. Aiming to create a warm and welcoming
environment that fosters happiness and well-being and is dedicated to continually improving
the products and services to exceed the customers' expectations.

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CORE VALUES

 Transparency - The company believes in open and honest communication, both

internally and externally. Transparency builds trust, encourages accountability, and
enables effective decision-making throughout the organization.
 Accountability - The company prioritizes accountability, where employees take
ownership of their actions and decisions. By promoting a sense of responsibility, the
company ensures that each individual is committed to delivering their best and
contributing to the overall success of the company.
 Open-mindedness - The company encourages an open-minded culture, prompting
employees to question assumptions and think critically. It values individuals who
welcome new ideas and perspectives, participating in constructive conversations.
 Innovation - The company encourages innovation and creativity, as it believes that
they are essential to staying competitive in the market. The company values
employees who are willing to take risks and explore new ideas, as these are the
individuals who will drive the company forward and bring new products and services
to its customers.
 Respect - The company values respect in the workplace, fostering an environment
where employees treat each other with dignity and professionalism. Acknowledging
the diverse skills and perspectives each individual offers, it promotes inclusivity and
encourages embracing diversity across all aspects of work.

KEY TO SUCCESS

 Effective Leadership - Strong leadership sets the tone for the entire organization.
Effective leaders create a positive work culture, make informed decisions, foster
innovation and growth.
 Clear Vision and Strategy - A clear vision and well-defined strategy provide a
roadmap for success. It helps the company stay focused, make informed decisions,
and align its actions with its long-term objectives.
 Customer Focus - It's critical to put customers at the heart of business operations.
Gaining insight into their requirements, and preferences in creating goods and
services that genuinely enhance worth. Delivering excellent customer service helps
the business expand by bringing in new clients and creating customer loyalty.
 Continuous Innovation - In a market that is changing quickly, embracing innovation is
crucial to maintaining competitiveness.

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  High-Performing Team - The strength of a business is in its employees. Getting the
best employees, continuous training development, and cooperation, are all necessary
to create a team that performs well.

CHAPTER III
PRODUCTS AND SERVICES

PERCEIVED MARKET NEED

A growing number of consumers are making healthy lifestyle changes and seeking out
snack options that support their health goals. The company chooses snacks made mostly of
natural ingredients and less added sugar. Include a delicious and unique snack option that
appeals to individuals seeking a taste of traditional Filipino cuisine. It caters to health-
conscious consumers looking for a nutritious and natural snack made from sweet potatoes.
Even if consumers' health is a top priority, they still want Sweetie Swirls to satisfy their
cravings for sweetness. There is a growing demand for Sweetie Swirls that are easy to carry
and easily enjoyed on the go due to busy lifestyles and the desire for handy snacks.
Customers who are always on the go need items that are lightweight, convenient to transport,
and don't require a lot of preparation or extra utensils to eat. Goods that are convenient to eat
on the go, while walking, or on quick breaks are in great demand. Businesses that sell
affordable snacks ensure that people of all income levels may access and enjoy convenient
meal options, allowing them to satisfy their cravings without emptying their budgets. Long-
term success depends on a company's ability to constantly watch the market, remain ahead of
trends, and adjust its offers in response to changes in the perceived needs of the market.

PRODUCT AND SERVICE DESCRIPTION

Sweet Potato Roll is a delicious and popular dessert made with sweet potato as the
main ingredient. It is a sweet and flavorful treat that is enjoyed by many. The product itself is
made with care and sincerity. The sweet potato is cooked and mashed, then mixed with
ingredients like condensed milk, to enhance its taste. The mixture is then spread onto a thin
layer of dough and rolled up tightly. The roll is fried until golden brown. Sweet Potato Roll is
often served with melted sugar and a drizzle of different flavors to add sweetness. Sweet
Potato Roll offers four different flavors: Chocolate, Ube, Caramel, and Mango Condensed.

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  Mango Condensed Sweet Potato Roll - is a delightful combination of the natural
sweetness of mangoes and the creamy goodness of condensed milk. It is a tropical
twist on the classic Kamote Roll, perfect for those who love fruity flavors.
 Ube Condensed Sweet Potato Roll - is made with the vibrant purple yam known as
ube. The ube gives the sweet potato roll a unique flavor and a beautiful color. It is a
favorite among those who enjoy the earthy and slightly sweet taste of ube.
 Chocolate Condensed Sweet Potato Roll - is a treat for chocolate lovers. It features a
rich and decadent chocolate flavor that complements the sweetness of the condensed
milk. It is a must-try for anyone who craves a chocolate indulgence.
 Caramel Condensed Sweet Potato Roll - is characterized by its deep, sugary, and
buttery profile. It has a smooth and creamy taste with a delightful combination of
sweetness and subtle bitterness.
Whether you prefer the fruity freshness of Mango Condensed, the distinct taste of Ube
Condensed, the rich flavor of Chocolate Condensed, or the enticing aroma of Caramel
Condensed. The sweet potato roll with different flavors will surely satisfy the cravings of the
customers, especially people in Dapitan City. It is a popular treat loved by many, a perfect
dessert for any occasion, and is sure to satisfy your sweet tooth.

PRODUCT PROCESSING

Steps in making Sweet Potato Rolls:

1. Slice the Lumpia Wrapper into half.

2. Boil sweet potato (kamote) in a pot of water until it gets soft.

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3. Mash sweet potato with a fork or a masher.

4. Add 1 cup of flavored (Ube, Chocolate, Mango, and Caramel) condensed in the
mashed potato.

5. Mix it all together until it gets violet.

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6. Add an exact amount of sweet potato to the lumpia wrapper.

7. Fold both sides of the lumpia wrapper and roll.

8. Boil the oil until it gets hot and then add some centralized sugar.

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9. Put the sweet potato roll in the hot oil pan.

10. Mix until the caramelized sugar is sticking to the sweet potato roll and has already
been cooked.

11. Then put the sweet potato roll on an aluminum container.

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Packaging of the product

KEY FEATURE AND BENEFITS OF PRODUCTS AND SERVICES

Products
Sweet potatoes are a great source of fiber, vitamins, and minerals, as it support
immune function, promote gut health, and reduce inflammation. The low-calorie and high-
fiber content of sweet potatoes is an excellent choice for weight management, and

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carbohydrates help regulate blood sugar levels, making it suitable for individuals with
diabetes. Sweet potatoes also contain antioxidants that protect the body from free radicals.
Chronic diseases such as cancer, heart disease, and aging have all been related to damage
caused by free radicals. Eating foods like sweet potatoes that are high in antioxidants is
therefore beneficial to health.

Sweetie Swirls offers various flavors of sweet potato rolls, like chocolate, ube, caramel, and
mango, that are healthy for the body.
 Chocolate is good for the body as it helps increase heart health, lower the risk of heart
disease and stroke, support cognitive function, and more. Consuming flavanol-rich
cocoa or chocolate can lower blood pressure and improve cardiovascular health.
 Ube is a nutrient-dense food, providing vitamins and minerals like vitamin C,
potassium, and manganese. Ube's low glycemic index helps regulate blood sugar
levels. It protects against oxidative stress and inflammation, potentially reducing the
risk of chronic diseases.
 Caramel contains small amounts of calcium, which is essential for strong bones and
teeth; it is also high in carbohydrates, which are the primary source of energy for the
body.
 Mango is low in calories yet high in nutrients, particularly vitamin C, which aids
immunity, iron absorption, and cell growth and repair; it also prevents diabetes,
supports heart health, improves digestive health, and more.
Each flavor of sweet potato roll can have numerous health benefits for the body and
will surely satisfy one's taste buds, boost one's energy, and lighten one's mood with every
bite. The company has many places in the stores where customers can relax and enjoy
delightful snacks. The product quality of sweet potatoes is delicious, appealing, and very
affordable.

Services
Free delivery within the city. Extending the free delivery services to cover the entire
city expands the customer’s reach and makes the business more accessible to a
largerpopulation. Customers within the city limits can enjoy the convenience of having their
purchases delivered to their doorstep without incurring any additional delivery charges.
Efficient and timely delivery is essential for customer satisfaction and loyalty.
In addition to wide range of services, the company alo offer for catering services at
events. Whether hosting a corporate conference, a milestone celebration, or any other special
occasion, the company is well-equipped to cater to the event needs.

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 CHAPTER IV
MARKETING PLAN

TARGET MARKET

Sweetie Swirls aims to target the citizens of Dapitan City, Zamboanga Del Norte,
specifically in four barangays: Barangay Bagting, Dawo, Polo, and Banonong. The business
provides products and excellent services to both locals and tourists.
Demographic segmentation, (such as age or class), is not essential since the target
market includes all customers interested in and appreciating the products. Sweetie Swirls
attracts people who enjoy and love sweets, with a focus on young customers aged 10 to 25
years old.
The business specializes in selling and producing sweet potato rolls, offering delicious
snacks suitable for customers of all ages, especially health-conscious individuals. Sweet
potatoes are rich in vitamins and fiber, making them an excellent choice for health-conscious
individuals. The treats cater to students, passersby, and adults, whether professional or not,
who are looking for new and trendy on-the-go snacks. Sweetie Swirls provides a scrumptious
and convenient snack that promotes emotional well-being, lifts moods, and relieves stress
through sweet potato rolls.
Filipinos are known for being adventurous purchasers, particularly when goods are
discounted and reasonably priced. Sweetie Swirls takes advantage of this by expanding its
original target market and innovating sweet potato roll-based snacks into new, trendy, and
convenient offerings to attract more customers and enhance enjoyment for all.

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THE SIZE OF THE MARKET

Sweetie Swirls aims to target the customers of Dapitan City through small branches in
the areas of Barangay Bagting, Dawo, and Banonong, providing products and excellent
services to both locals and tourists.
Bagting, a barangay located in the City of Dapitan, within the Province of Zamboanga
del Norte, recorded a population of 1,019 as indicated by the 2020 Census, constituting
1.20% of the total population of Dapitan. Similarly, Banonong, with a population of 4,164 as
determined by the 2020 Census, accounted for 4.89% of the total population of Dapitan. As
for Barangay Dawo's population, reported as 2,522 based on the 2020 Census, represented
2.96% of Dapitan's total population. Lastly, Polo, with a population of 2,795 according to the
2020 Census, comprised 3.28% of the total population of Dapitan.

CURRENT OR POTENTIAL MARKET SHARE

MARKET SHARE
Rolly Polly Sweet, 19%
Crispy Sweet Potato
Nuggets, 29%

Sweetie Swirls, 25%

Spudilicious Fries, 27%

Crispy Sweet Potato Nuggets Spudilicious Fries

Sweetie Swirls Rolly Polly Sweet

Sweetie Swirls is a company that has 3 current competitors which share relatively
similar operations and products in the market. Crispy Sweet Potato Nuggets covers 29% of
the market share. Spudilicious Fries covers 27% of the market share, Rolly Polly Sweet
covers 19% of the market share which leaves Sweetie Swirls assuming to cover at least 25%
of the market share.
Therefore, Sweetie Swirls has enough potential to carry out operations as a starting
business. However, the 25% percent market share projected to cover Sweetie Swirls
operation is still unsure as customers are individuals with changing tastes, half of the 25%
may not heed the products Sweetie Swirl offers to its customers, or at odds may totally drift
markets.

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TRENDS IN THE INDUSTRY AND CONSUMER BEHAVIOR

1. E-commerce Boom - The rise of online shopping has been accelerated by the COVID-19
pandemic. Consumers are increasingly turning to online platforms to make purchases, leading
to a surge in e-commerce sales.
2. Sustainability and Ethical Consumption - Consumers are becoming more conscious of
the environmental and social impact of their purchases. They are seeking out sustainable and
ethically produced products, and are willing to pay a premium for them.
3. Personalization - With advancements in technology, companies are able to personalize
their products and services to meet individual consumer needs. This includes personalized
recommendations, customized products, and tailored marketing campaigns.
4. Digital Transformation - The digitalization of industries is reshaping consumer behavior.
Consumers are embracing digital platforms for shopping, entertainment, and communication.
This trend has been further accelerated by the pandemic.
5. Health and Wellness - Consumers are placing a greater emphasis on health and wellness.
They are seeking out products and services that promote physical and mental well-being,
such as fitness trackers, organic food, and meditation apps.
6. Remote Work and Home-based Services -The COVID-19 pandemic has led to a
significant increase in remote work and home-based services. Consumers are relying on
technology to access services like telemedicine, online education, and virtual fitness classes.
7. Social Media Influence - Social media platforms continue to play a major role in shaping
consumer behavior. Influencer marketing has become a popular strategy for brands to reach
and engage with their target audience.
8. Contactless Payments - The pandemic has accelerated the adoption of contactless
payment methods, such as mobile wallets and QR code payments. Consumers are opting for
these convenient and hygienic payment options.
9. Subscription Economy - Subscription-based services are gaining popularity across
various industries. Consumers are subscribing to streaming services, meal kits, beauty boxes,
and more, as they value convenience and access to a variety of products.
10. Data Privacy and Security - As consumers become more aware of data breaches and
privacy concerns, they are demanding greater transparency and control over their personal
information. Companies that prioritize data privacy and security are gaining consumer trust.

ADDRESING TO TRENDS

Sweetie Swirls company, a business that knows how to spot a good chance when it
sees one, noticed that students in Dapitan City National High School seem to love buying

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food when it’s snack time. Seeing this, the company decided to make a special kind of food in
hopes of catching the attention of these snack lovers. They came up with Sweet Potato Rolls.
These aren't your usual sweet potato snacks, these are something special, something different,
and most importantly, something tasty. Even though sweet potatoes are a common food
ingredient, the folks at Sweetie Swirl took it to a whole new level. The company worked hard
and thought out of the box to make sure these sweet potato treats were not just good, but
really good. Sweetie Swirls wanted to give people something worth their money, something
that would leave them wanting more.
Sweetie Swirl also realized that there weren't a lot of food items being sold in Dapitan
City. The company saw this as an opportunity to grow and change, to give people something
new to try unlike their usual snacks and something that their taste buds haven't tried. Sweetie
Swirls thought that if they could offer something new and tasty, people might be interested
and willing to try it.To get the word out about their products and what they do, Sweetie
Swirls turned to social media, shared pictures and posts about their sweet potato rolls, hoping
to catch the eye of people scrolling through their feeds. This way, not only people in Dapitan
City would know about them, but also people living far away might see their posts and
become interested.
So, in a nutshell, Sweetie Swirls took the chance they saw, created something new and
tasty, and used the power of social media to let people know about it. They're not just offering
a snack, but a new, delicious treat that might just become the next big thing for people in and
around Dapitan City.

SWOT ANALYSIS
The company projects the possible advantages and disadvantages that may help in
reaching the company’s goal and the operations of the company overgoes.
STRENGTH WEAKNESS
- Affordable - Limited financial resources
- Quality oriented - Lack of experience of members
- Delicious - New in the market
- Experienced and skilled team members - The name of the brand is not known
- Positive customer reviews and feedback - Seasonal Availability
- Efficient internal processes
- Offers different unique flavors
- Has proper work ethics
- Health-Conscious Market
- Products offered are handmade
OPPORTUNITIES THREAT

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 - Adoption of new technologies to improve - Intense competition in the market
operations
- Economic downturn or recession
- Use of social media to share, promote and
- Changes in consumer preferences and
advertise the product
trends
- Expansion into new geographic markets
- Legal or regulatory issues
- Growing market demand for the product
- Negative publicity or reputation damage
and service
- Forced closing of operation due to natural
- Collaborations or partnerships with other
disasters etc.
businesses
- Inflation
- Attracting investors in order to increase
capital

COMPETITIVE LANDSCAPE

Since numerous established businesses in Dapitan City are almost similar to the
Sweetie Swirls and primarily involve crispy sweet potatoes, sweet potato balls, ube halaya,
banana and kamote cue, and other similar products. In order to stay out of competition with
competing businesses, Sweetie Swirls made its own unique version of the product that could
draw customers right away.

Competitors Crispy Sweet Spudilicious Rolly Polly Sweetie Swirls

Potato Nuggets Fries Sweet
Factor
Product Sweet Potato Sweet Potato Dolce Patata Sweet Potato Rolls
Nuggets and Banana Cravings
Fries
Pricing ₱ 20.00 ₱ 15.00 ₱ 5.00 ₱ 5.00
₱ 20.00 ₱ 10.00
₱ 10.00
Quality Snack Snack Snack Snack
Selection Based on Based on Based on Based on
customer's customer's customer's customer's
preferences preferences preferences preferences Based
Based on customer's
desire and want
Reliability Locally known A starting A new A newly
business company business established

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 established business
inside the committed to
city fulfilling and
exceeding
customers desires
Promotion Through sales Through sales Through Through social
talking and social talking and social media, media, websites,
media social media websites, and and blog.
blog
Promotional posts
on websites,
advertisements,
and social media
Business Branded as new and Branded as new Branded as A newly
Reputation fresh cash from and fresh cash new and established
potential investors from potential fresh cash business offering
investors from innovative and
potential distinctive snacks
investors to customers,
residents, and
tourists in Dapitan
City
Service Taking orders, offer The company Taking Taking orders,
deliveries, and also offered orders orders, offer offer deliveries,
serve through the and provide deliveries, and also serve
store deliveries and also through the store.
serve through
Stay in a location
the store
where customers
regularly make
purchases of the
products and
provide high
quality customers
service
Stability Has stable and Has stable and Has stable Has a constant and
consistent income constant income and constant consistent flow of
income income
Location Sunset Boulevard, 2 Junction, Polo Lawa-an, At a prominent
Santa Cruz, Dapitan Dapitan Park Banonong, location.
City National Rd Dapitan City
Lawa-an
(besides Local
Banonong Dapitan
host)
City

24
 Sales Go beyond simply Sales talk and Sales talks Sales talk and
Method selling products or social media and social social media posts
services posts media posts
Appearance Smashed baked Sliced sweet Baked sweet Baked sweet
potatoes and shaped potato/banana potatoes that potatoes that have
in a square form. and deep-fried have been been mashed,
Dip in egg and until golden smashed, wrapped in a
coated with bread brown and shape of wrapper, and deep-
crumbs and fried crispy. Served circle with fried until golden
until it crispy and as fries with cheese and brown and crispy.
golden brown. various flavors fried until Served as a sweet
Serve as Sweet golden potato roll with
Potato Nuggets brown. various flavors of
with cheese flavor Served as a drizzle
sweet potato
ball with
chocolate
drizzle.
Expertise Expert in handling Expert in Expert in Strategic in
issues and handling and handling and managing and
proficient in producing big producing creating innovative
managing and batches of the big batches high-quality goods
producing large product. of the in large quantities
batches of the product.
product.
Image Tasty and easy to Tasty and easy Tasty and Tasty, satisfying,
make. to make. easy to make. visually appealing,
and easy to make.

It may be seen from the comparisons made under various competitive variables that
the company promotes high-quality goods and services. It is evident that Sweetie Swirls has
strategically differentiated itself from its competitors by offering unique and innovative
variations of sweet potato-based products. By introducing products like Sweet Potato
Nuggets, Sweet Potato Balls, Sweet Potato and Banana Fries, and Sweet Potato Rolls with
distinct flavors and presentations, Sweetie Swirls has positioned itself as a standout in the
competitive landscape of Dapitan City.
Sweetie Swirls' focus on high-quality ingredients, expert production techniques, and
appealing product appearances has helped build a strong business reputation and attract a
loyal customer base. With a commitment to customer satisfaction, constant innovation, and
effective promotion through various channels, Sweetie Swirls has successfully carved out a
place in the market and differentiated itself from competitors who may not offer the same
level of uniqueness and quality. Sweetie Swirls has established itself as a top choice for
customers seeking innovative and satisfying snacks in Dapitan City.

25
UNIQUE VALUE PROPOSITION

Sweet Potato Roll lies in its combination of exceptional taste, wholesome ingredients,
and cultural authenticity. Firstly, Sweet Potato Roll offers a distinct and delightful flavor that
sets it apart from other desserts. The natural sweetness and earthy notes of sweet potatoes
create a satisfying and memorable experience for the palate. Secondly, Sweet Potato Roll is
made with wholesome ingredients, particularly sweet potatoes, which are rich in essential
nutrients, vitamins, and fiber. This makes it a healthier alternative to traditional desserts,
appealing to health-conscious individuals seeking guilt-free indulgence.
Furthermore, Sweet Potato Roll embodies the cultural authenticity of Filipino cuisine.
It represents a traditional Filipino dessert, allowing consumers to experience the unique
flavors and culinary heritage of the Philippines. Lastly, Sweet Potato Roll's versatility adds to
its value proposition. It can be enjoyed as a dessert, snack, or even as a special treat for
celebrations. Its portable nature makes it convenient for on-the-go consumption.
In summary, Sweet Potato Roll offers a delightful, nutritious, culturally significant,
and versatile dessert option, making it a standout choice for those seeking a unique and
satisfying sweet treat.

UNIQUE SELLING PROPOSITION

Sweet Potato Roll lies in its ability to offer a guilt-free indulgence without
compromising on taste. Unlike traditional desserts that are often laden with unhealthy
ingredients, Sweet Potato Roll stands out by using sweet potatoes as the main ingredient,
providing a healthier alternative. It combines the natural sweetness and earthy flavors of
sweet potatoes to create a delicious and satisfying treat.
Furthermore, Sweet Potato Roll's unique selling proposition extends to its cultural
authenticity. It represents a traditional Filipino dessert, allowing customers to experience the
rich culinary heritage and flavors of the Philippines. This cultural connection adds an extra

26
layer of appeal for those seeking an authentic and unique dessert experience. The versatility
of Sweet Potato Roll is another key aspect of its unique selling proposition. It can be enjoyed
as a dessert, snack, or even as a special treat for celebrations. Its portable nature makes it
convenient for on-the-go consumption, catering to the busy lifestyles of modern consumers.
In summary, Sweet Potato Roll's unique selling proposition lies in its ability to offer a
guilt-free, culturally authentic, and versatile dessert option that satisfies both the taste buds
and the desire for a healthier indulgence.

MARKET STRATEGY

The business's marketing strategy is a comprehensive plan that outlines how a

business will promote its products or services to reach its target audience and achieve its
business goals. The following are the marketing strategies Sweetie Swirls focus:
1. Define the Target Market - Identify and understand the target customers, their needs,
preferences, demographics, and buying behavior. Who are they? What are their preferences?
When and why would they buy sweet potato rolls? This information will guide the entire
marketing strategy.
2. Product Differentiation - Highlight what makes sweet potato rolls unique. This could be
the recipe, ingredients, packaging, etc. Making sure the customers know why the product is
better than other competitors.
3. Price Strategy - Set competitive prices. Offering discounts for bulk purchases or
introductory offers for first-time customers.
4. Distribution Channels - Determine how to sell the product. This could be through a
physical store, online orders, or both. Explore partnerships with grocery stores, cafes, stalls
and other outlets.
5. Promotion - Develop a promotion strategy. This might include social media marketing,
partnering with influencers, email marketing, and local advertising. Consider offering
samples at local events or in high-traffic areas.
6. Customer Retention - Develop a plan to keep customers coming back. This could include
a loyalty program, regular communication through newsletters or social media, and excellent
customer service.
7. Analyze and Adapt - Monitoring strategy's effectiveness through sales data, customer
feedback, and other metrics. Getting ready to adapt strategies as needed.

27
PRICING STRATEGY

Pricing is crucial for businesses to maximize profit, grow market share, secure market
share and join a new market. It can determine success or failure.

Product Price
Small ₱ 10.00 for 3 pcs
Flavors: Ube, Choco, Mango and Caramel

Medium ₱ 5.00
Flavors: Ube, Choco, Mango and Caramel

Large ₱ 10.00
Flavors: Ube, Choco, Mango and Caramel

The pricing of the product is P10 for 3pcs for the small size of sweet potato roll, P5
per price for the medium size, and P10 per price for the large size. The prices were based on
the expenses up to this point, there haven’t been any complaints about the price because it is
affordable and the price is just right for the product from customers.

28
 CHAPTER V
OPERATIONAL PLAN

Sweetie Swirls started its operation when a group of ABM students shared a passion
for creative snacks and entrepreneurial dreams. This passion led them to their kitchen, where
they experimented with new flavors, recipes, techniques and creative ideas, determined to
create a unique and delicious treat. After that, they sell it in Schools. Their innovative
concept, coupled with the delicious taste and eye-catching visuals, quickly attracted a loyal
following. As Sweetie Swirls gained popularity among customers, the company experienced
a steady increase in sales. By regularly reviewing financial statements and reports, they
identified areas of improvement, controlled costs, and made informed decisions to enhance
profitability. The owners have identified target markets and explored opportunities to
establish partnerships with local cafes, restaurants, and retail outlets. Sweetie Swirls has
opened its first branch in Dapitan City, and the next goal is to purchase or rent a space in
Dipolog City.

MANAGEMENT TEAM

Internal management team consist of eight equally hardworking, determined,

passionate members. The following are:
Adora Rose Nalzaro (Manager)
Andrick Ryan Pegarido (Assistant Manager)
Angelina Paz Refamonte (Production Officer)
John Russel Coronel (Marketing Officer)
Hannah Quimiguing (Financial Officer)

29
Samantha Julia Cantina (Bookkeeper)
Anna Marie Bagsican (Chef/Cook/Patissier)
Noah Cayongcong (Chef/Cook/Patissier)
Ashley Tagyam (Sales Person)
Jhon Luie Socobos (Delivery Man)

All the company members are working hard for the success of Sweetie Swirls. Every
individual has different tasks and duties, and are all united with the company’s goals.

The manager provides strong leadership and

guidance to the team, setting clear goals,
Adora Rose Nalzaro
expectations, and performance standards. They
(Manager) motivate and inspire team members, fostering a
positive work environment and promoting a culture
of collaboration and excellence.
The assistant manager assists in various
administrative tasks to ensure the smooth
Andrick Ryan Pegarido
functioning of the business. They assist in
(Assistant Manager) managing production processes, coordinating
schedules, and overseeing inventory management.
They work closely with the Manager to maintain
quality control standards and address any
operational challenges that may arise.
The production officer is responsible for planning
the production schedule and ensuring that
Angelina Paz Refamonte
production targets are met. They play a key role in
(Production Officer) coordinating and optimizing production activities
to meet customer demand and business objectives.
They ensure that products meet the required quality
specifications and adhere to regulatory and safety
standards.
The marketing officer is to develop and execute
marketing strategies to promote the brand, attract
John Rusel Coronel
customers, and drive sales. Monitors market
(Marketing Officer) dynamics, identifies emerging trends, and adjusts
marketing strategies accordingly to stay
competitive. And focuses on building and
maintaining strong customer relationships.
The financial officer is responsible for managing
the financial resources of the business effectively.

30
Hannah Quimiguing They monitor cash flow, manage working capital,
analyze financial data, perform forecasting,
(Financial Officer)
budgeting, and make strategic financial decisions to
optimize the use of funds.
The bookkeeper is responsible for recording and
maintaining a business' financial transactions, such
Samantha Julia Cantina
as purchases, expenses, sales revenue, invoices,
(Bookkeeper)
and payments. They will record financial data into
general ledgers, which are used to produce the
balance sheet and income statement.
The chef is the one who bakes food, to oversee the
culinary operations and ensures the quality,
Anna Marie Bagsican
freshness and consistency of food preparation.
(Chef/Cook/Pâtissier)
They experiment with ingredients, proportions, and
techniques to achieve desired flavors, textures, and
appearances.
The Chef is assigning in the preparation of food,
including cutting, chopping, and measuring
Noah Cayongcong
ingredients. The one who monitors the taste,
(Chef/Cook/Pâtissier) appearance, and temperature of dishes, ensuring
that they meet the established standards.
The sales lady greets and assists customers, inquire
about their needs and provides product or service
Ashley Tagyam
information. Help customers find specific items,
(Sales Person) offer recommendations, and address any questions
or concerns they may have.
Delivery drivers collect items and transport them to
their destinations. The primary duties include
Jhon Luie Socobos
scheduling delivery times, picking up parcels, and
(Delivery Man) delivering orders to customers on predetermined
routes.

31
ORGANIZATIONAL STRUCTURE

Adora Rose Nalzaro

(Manager)

Andrick Ryan Pegarido

(Assistant Manager)

Angelina Refamonte John Rusel Coronel Hannah Quimiguing

(Production Officer) (Marketing Officer) (Financial Officer)

Anna Marie Bagsican Ashley Tagyam Samantha Julia Cantina

(Chef/cook/pastissier) (Sales Person) (Bookkeeper)

Noah Cayongcong Jhon Luie Socobos

(Chef/cook/pastissier) (Delicvery Man)

32
 Position No. of Per Day Per Month Per Year
Employees
Manager 1 180 4,320 51,840
Assistant Manager 1 150 3,600 43,200
Finance Officer& 2 130 3,120 37,440
Bookkeeper
Production Officer 1 120 2,880 34,560
Marketing Officer 1 120 2,880 34,560
Chef/Cook/Pâtissier 2 110 2,640 31,680
Sales Person / 2 90 2,160 25,920
Delivery
TOTAL 10 100 24,000 288,000

START-UP COST

The following briefly presents the estimated outlines for the company to identify the
solid foundation in building a small start-up business. The following includes fundings and
other expenses worth considering in the first stages of building the business.
Sweetie Swirl company presents a brief start-up cost:

Assumptions:

1. Beginning balance for starting the business amounts to ₱ 1,350,000

2. Sweetie Swirls is a Partnership business owned by 10 members who invested ₱
1,350,000 as a start-up capital. The capital was generated from every member amount to
₱ 135,000.

33
 3. The company will use capital investment to purchase fixed assets, pre-operating
expenses, equipment, and supplies.

Projected Start-Up Cost

Business Start-Up Cost (Annually)

PP&E:
Land/Lot ₱ 400,000
Building ₱ 600,000
FF&E:
Furniture & Fixtures ₱ 22,499
Store Equipment ₱ 19,950
Supplies ₱ 40,776
Tools ₱ 11,437
Office Equipment Needs ₱ 74,044
Utilities:
Water Bills ₱ 6,864
Electric Bills ₱ 16, 280
Gas Bills ₱ 12,800
Permit & Licenses ₱2,350
Raw Materials ₱ 161,040
TOTAL Start-up Cost: ₱ 1,332,096

Financial Assumptions
1. Initial Investment amount to ₱ 1,350,000
2. The company purchased raw materials to cover a year of operation.
3. The cost of raw materials is expected to increase by 10% annually.
34
4. The salaries of personnel will be increased by 5% each year.
5. No withdrawals were made by the owner.
6. Utilities expense are expected to increase 5% yearly.

FACILITIES AND SPACE NEEDED

The layout and design of the business building should be carefully considered before
starting an established company. Building an atmosphere that fosters success, efficiency, and
production requires careful consideration of facilities and space. A well-designed business
facility may improve operations, meet the demands of employees, and make a good
impression on clients, regardless of the sector or type of organization. Restroom facilities,
parking accessibility, accommodating those with disabilities, and putting safety and security
measures in place are other crucial factors. These components guarantee the ease, comfort,
and security of workers, clients, and guests.

Structural Design
Front View

35
Side View

36
Top View

Floor Plan

37
1st Floor

2nd Floor

OFFICE EQUIPMENT NEEDS

38
 Office Equipment needs is the resources of the company that are used in an office
environment to carry out various tasks and operations. It is essential for a smooth and
productive workplace for its employee. These refers to the tools, machine, and devices used
in the office setting that will perform various task in daily operation to support the company.

ITEM USES UNIT NO. TOTAL

OF COST
COST
UNIT
Cash Resister System ₱ 15,000 1 ₱ 15,000
It is used to calculate
and record sales and
transactions
electronically. A cash
register creates a
record of the money
flowing into and out
of a business. It can
also calculate and add
taxes and generate
receipts
CCTV It is a TV system ₱ 599 3 ₱ 1,797
primarily for
surveillance and
security purposes.
CCTV relies on
strategic placement of
cameras and private
observation of the
camera's input on
monitor
Desktop Computer A desktop computer is ₱ 16,999 1 ₱ 16,999
a personal computing
device designed to fit
on top of a typical
office desk. It houses
the physical hardware
that makes a computer
run and connects to
input devices such as
the monitor,
Wifi Wi-Fi is a wireless ₱ 1,999 1 ₱ 1,999

39
 networking
technology that uses
radio waves to provide
wireless high-speed
Internet access.

Laptop Uses in make ₱ 30,000 1 ₱ 30,000

presentations, check
stock levels, make
quotations, and place
online orders while on
customer premises.

Telephone It is a device use in ₱549 1 ₱ 549

receiving or
contacting for
costumer order/
delicery. It might also
in contacting someone
distant, related to
business.

Printer A printer is a device ₱ 7,700 1 ₱ 7,700

that prints documents
and images onto paper
or other materials.

TOTAL ₱ 72,846 ₱ 74,044

OFFICE EQUIPMENT DEPRECIATION

40
 2024
ITEM Purchase Estimated Depreciation Accumulated Closing
Value Useful Life expense Depreciation Book Value
(Year)

Cash ₱ 15,000 15 ₱ 1,000 ₱ 1,000 ₱ 14,000

Register
System
CCTV ₱ 1,797 5 ₱ 359 ₱ 359 ₱ 1,438

Desktop ₱ 16,999 7 ₱ 2,428 ₱ 2,428 ₱ 14,571

Computer

Wifi ₱ 1,999 10 ₱ 200 ₱ 200 ₱ 1,799

Laptop ₱ 30,000 7 ₱ 4,286 ₱ 4,286 ₱ 25,714

Telephone ₱ 549 5 ₱110 ₱ 110 ₱ 439

Printer ₱ 7,700 5 ₱ 1,540 ₱ 1,540 ₱ 6,160

TOTAL ₱ 74,044 ₱ 9,923 ₱ 9,923 ₱ 64,121

2025

41
 ITEM Purchase Estimated Depreciation Accumulated Closing
Value Useful Life expense Depreciation Book
(Year) Value
Cash ₱ 15,000 15 ₱ 1,000 ₱ 2,000 ₱ 13,000
Register
System
CCTV ₱ 1,797 5 ₱ 359 ₱ 718 ₱ 1,079

Desktop ₱ 16,999 7 ₱ 2,428 ₱ 4,856 ₱12,143

Computer
Wifi ₱ 1,999 10 ₱ 200 ₱ 400 ₱ 1,599

Laptop ₱ 30,000 7 ₱ 4,286 ₱ 8,572 ₱ 21,428

Telephone ₱ 549 5 ₱ 110 ₱ 220 ₱ 329

Printer ₱ 7,700 5 ₱ 1,540 ₱ 3,080 ₱ 4,620

TOTAL ₱74,044 ₱9,923 ₱ 19,846 ₱ 54,198

2026
ITEM Purchase Estimated Depreciation Accumulated Closing
Value Useful expense Depreciation Book Value
Life(Year)

Cash ₱ 15,000 15 ₱ 1,000 ₱ 3,000 ₱ 12,000

Register
System

CCTV ₱ 1,797 5 ₱ 359 ₱ 1,077 ₱ 720

Desktop ₱ 16,999 7 ₱ 2,428 ₱ 7,284 ₱ 9,715

Computer

Wifi ₱ 1,999 10 ₱ 200 ₱ 600 ₱ 1,399

Laptop ₱ 30,000 7 ₱ 4,286 ₱ 12,858 ₱ 17,142

Telephone ₱ 549 5 ₱ 110 ₱ 330 ₱ 219

Printer ₱ 7,700 5 ₱ 1,540 ₱ 4,620 ₱ 3,080

TOTAL ₱ 74,044 ₱ 9,923 ₱ 29,769 ₱ 44,275

STORE EQUIPMENT NEEDS

42
 Starting a business is not an easy task, but when you are using the right tools&
equipment it will help you make your work less hard. In order to make things better, some
entrepreneurs started by putting in the necessary effort, using high quality resources for the
business.

ITEM USES UNIT NO. TOTAL

COST OF COST
Unit
Refrigerator It is use in storing ₱ 15,000 1 ₱15,000
beverage that be
needed in making the
product and also some
drinks/juices. Having
a refrigerator is to
keep food cold. Cold
temperatures help
food stay fresh longer.

This Photo by Unknown

Author is licensed under
Stove This is used for ₱ 1,500 1 ₱ 1,500
CC BY-NC
searing, boiling, stir
frying and other
methods that cook
food by using direct
heat.

Cleaning Equipment It’s a equipment used ₱ 3,450 1 ₱ 3,450

in cleaning the
area/surface, to
maintain a proper
hygiene and to make
your place/ store
clean.

TOTAL ₱ 19,950 ₱19,950

STORE EQUIPMENT DEPRECIATION

43
 2024
ITEM Purchased Estimated Depreciation Accumulated Closing
Value Useful Life Expense Depreciation Book Value
(Year)
Refrigerator ₱ 15,000 10 ₱ 1,500 ₱ 1,500 ₱ 13,500
Stove ₱ 1,500 5 ₱ 300 ₱ 300 ₱ 1,200
Cleaning ₱ 3,450 3 ₱ 1,150 ₱ 1,150 ₱ 2,300
equipment
TOTAL ₱ 19,950 ₱ 2,950 ₱ 2,950 ₱ 17,000
COST

2025
ITEM Purchased Estimated Depreciation Accumulate Closing
Value Useful Life Expense d Book Value
(Year) Depreciation

Refrigerator ₱ 15,000 10 ₱ 1,500 ₱ 3,000 ₱ 12,000

Stove ₱ 1,500 5 ₱ 300 ₱ 600 ₱ 900

Cleaning ₱ 3,450 3 ₱ 1,150 ₱ 2,300 ₱ 1,150
equipment

TOTAL ₱ 19,950 ₱ 2,950 ₱ 5,900 ₱ 14,050

COST

2026
ITEM Purchased Estimated Depreciation Accumulated Closing
Value Useful Life Expense Depreciation Book Value
(Year)
Refrigerator ₱ 15,000 10 ₱ 1,500 ₱ 4,500 ₱ 10,500
Stove ₱ 1,500 5 ₱ 300 ₱ 900 ₱ 600
Cleaning ₱ 3,450 3 ₱ 1,150 ₱ 3,450 ₱ 0
equipment
TOTAL ₱ 19,950 ₱ 2,950 ₱ 8,850 ₱ 11,100
COST

FURNITURE & FIXTURE

44
 Furniture and Fixture demonstrate the overall aesthetic aspect of the business
environment. It helps to promote the image of the business; it gives a cool and relaxing vibe
to the costumer and worker to enjoy their time.

ITEM USES UNIT NO. TOTAL

COST OF COST
UNIT
Bench It is use for sitting ₱ 2,000 2 ₱ 4,000
and relaxing.

This Photo by Unknown Author

Wall Lamp
is licensed under CC BY-NC Use to decorate the ₱ 332 2 ₱ 664
store to add extra
lighting and coziness
to the store

Shelve Shelves can be used ₱ 400 2 ₱ 800

for decorative
purposes, featuring
artwork, food or
other aesthetically
pleasing items. Gives
an appealing
atmosphere in the
store.

Rectangular Table Long spaces and can ₱ 680 6 ₱ 4,080

accommodate more

45
 people. They use to
provide a surface for
customers to enjoy
their meals, snacks,
or beverages
comfortably.
Mini Long Table Can accommodate a ₱ 680 1 ₱ 680
small group of
customers, allowing
them to sit together
and eat. Serve as a
self-service station
for customers to grab
snacks, and pastries

Bar Stool A comfy chair/stool ₱ 329 20 ₱ 6,580

to seat.

Glass Display Cabinet Used to showcase a ₱ 1,800 2 ₱ 3,600

selection of pastries,
cakes, desserts, or
other baked goods. It
allows customers to
see the available
options

Round Table Round tables provide ₱ 650 2 ₱ 1,300

even seating
arrangements,
ensuring that all
diners are equidistant
from the center of
the table.

Light Bulbs Light bulbs are often ₱ 159 5 ₱ 795

used for task

46
 lighting, which
involves providing
focused and
localized lighting for
specific activities.

TOTAL ₱ 7,030 ₱ 22,499

FURNITURE AND FIXTURE DEPRECIATION

2024
Item Purchase Estimated Depreciation Accumulated Closing
Value Useful Expense Depreciation Book Value
Life(year)
Bench ₱ 4,000 5 ₱ 800 ₱ 800 ₱ 3,200
Wall lamp ₱ 664 3 ₱ 221 ₱ 221 ₱ 443
Shelve ₱ 800 5 ₱ 160 ₱ 160 ₱ 640
Rectangular ₱ 4,080 5 ₱ 816 ₱ 816 ₱ 3,264
Table
Mini long ₱ 680 5 ₱ 136 ₱ 136 ₱ 544
table
Bar stool ₱ 6,580 4 ₱ 1,645 ₱ 1,645 ₱ 4,935
Glass Display ₱ 3,600 3 ₱ 1,200 ₱ 1,200 ₱ 2,400
Cabinet
Round Table ₱ 1,300 5 ₱ 260 ₱ 260 ₱ 1,040
Light Bulb ₱ 795 3 ₱ 265 ₱ 265 ₱ 530
TOTAL ₱ 22,499 ₱ 5,503 ₱ 5,503 ₱ 16,996
COST

47
 2025
Item Purchase Estimated Depreciation Accumulated Closing
Value Useful Life Expense Depreciation Book Value
(year)
Bench ₱ 4,000 5 ₱ 800 ₱ 1,600 ₱ 2,400
Wall lamp ₱ 664 3 ₱ 221 ₱ 443 ₱ 221
Shelve ₱ 800 5 ₱ 160 ₱ 320 ₱ 480
Rectangular ₱ 4,080 5 ₱ 816 ₱ 1,632 ₱ 2,448
Table
Mini long ₱ 680 5 ₱ 136 ₱ 272 ₱ 408
table
Bar stool ₱ 6,580 4 ₱ 1,645 ₱ 3,290 ₱ 3,290
Glass Display ₱ 3,600 3 ₱ 1,200 ₱ 2,400 ₱ 1,200
Cabinet
Round Table ₱ 1,300 5 ₱ 260 ₱ 520 ₱ 780
Light Bulb ₱ 795 3 ₱ 265 ₱ 530 ₱ 265
TOTAL ₱ 22,499 ₱ 5,503 ₱ 11,007 ₱ 11,492
COST

48
 2026
Item Purchase Estimated Depreciation Accumulate Closing
Value Useful Life Expense Depreciation Book Value
(year)
Bench ₱ 4,000 5 ₱ 800 ₱ 2,400 ₱ 1,600
Wall lamp ₱ 664 3 ₱ 221 ₱ 664 ₱0
Shelve ₱ 800 5 ₱ 160 ₱ 480 ₱ 320
Rectangular ₱ 4,080 5 ₱ 816 ₱ 2,448 ₱ 1,632
Table
Mini long ₱ 680 5 ₱ 136 ₱ 408 ₱ 272
table
Bar stool ₱ 6,580 4 ₱ 1,645 ₱ 4,935 ₱ 1,645
Glass ₱ 3,600 3 ₱ 1,200 ₱ 3,600 ₱0
Display
Cabinet
Round Table ₱ 1,300 5 ₱ 260 ₱ 780 ₱ 520
Light Bulb ₱ 795 3 ₱ 265 ₱ 795 ₱ 0
TOTAL ₱ 22,499 ₱ 5,503 ₱ 16,510 ₱ 5,989
COST

TOOL NEEDS

49
 Tools in a cafe contributes to operational excellence, customer satisfaction, product
quality, and business growth. It is important for business owners and managers to assess their
specific needs, consider the available resources, and invest in appropriate tools that align with
their goals and customer expectations.

ITEM USES UNIT NO. OF TOTAL

UNIT COST
COST
Kitchen Utensils It is used for food ₱ 3,000 Bundle ₱ 3,000
preparation. It
includes cutting food
items to size, heating
food on an open fire
or on a stove, baking,
grinding, mixing,
blending, and
measuring; different
utensils are made for
each task.

Plates Restaurants often ₱ 75 30 ₱ 2,250

emphasize the
presentation of their
food, Plates is used
for putting the food,

Silverware Used to handle and ₱ 90 9 Dozens ₱ 810

manipulate food
during the dining
process. Forks are
used for spearing and
lifting food, while
knives assist in
cutting and spreading.
Spoons are used for
scooping and stirring.
Glass cups Glass cups are ₱ 56 30 ₱ 1,680
primarily used for

50
 drinking a wide range
of beverages,
including water,
juice, soda, milk,
coffee, tea, and
alcoholic beverages.

Mixing Bowls Mixing bowls are ₱ 350 2 ₱ 700

primarily used for
combining
ingredients during
food preparation.
They are used to mix
dry ingredients such
as flour, sugar, spices,
or baking powder
with wet ingredients
like eggs, oil, milk, or
water.
Sheet Pans Sheet pans are ₱ 49 5 ₱ 245
commonly used for
baking pastries, such
as croissants,
turnovers, or puff
pastry. The flat
surface and even heat
distribution ensure
proper and consistent
baking of the delicate
pastry dough.
Napkin Holders Napkin holders are ₱ 30 10 ₱ 300
commonly found in
restaurants, cafés, and
other dining
establishments. They
are placed on tables
or counters for
customers to easily
access and use.

Strainer Strainers are a hand- ₱ 352 1 ₱ 352

51
 held tool with a mesh (Purchased
basket designed for in set)
dipping into pots or
straining particles
from liquid.

Large Frying Pan Use of Frying Pan ₱ 700 2 ₱ 1,400

A frying pan is ideal
for cooking foods
using high-heat
cooking methods like
frying, scrambling,
sauteing, searing,

Stock Pot A decent stockpot is ₱ 700 1 ₱ 700

designed so it heats
quickly and simmers
for a long time
evenly. A large
stockpot is excellent
for boiling water for
paste

TOTAL ₱ 5,402 ₱ 11,437

SUPPLY NEEDS

52
 ITEMS USES UNIT NO. OF MONTHLY ANNUAL
COST UNIT COST COST

Hand Soap Hand soap is ₱ 175 1 box ₱ 175 P2,100

used for
personal care,
maintaining
cleanliness,
and promoting
good hygiene
practices.

Napkins Napkins are ₱ 99 2 boxes ₱ 198 ₱ 2,376

used during
meals to wipe
the mouth,
hands, or any
spills or food
debris. They
help maintain
cleanliness and
hygiene.
Detergent They can be ₱ 250 1 gallon ₱ 250 ₱ 3,000
used to clean
surfaces such
as countertops,
floors, walls,
tiles, and
bathroom
fixtures. Helps
to remove dirt.

Insecticide Used in and ₱ 185 1 spray ₱ 185 ₱ 2,220

around homes,
gardens, and
landscapes to
control insects
that may pose
a threat to
human health.

Ethyl Alcohol A hand ₱ 250 1 gallon ₱ 250 ₱ 3,000

53
 sanitizer is
widely used as
a convenient
method for
hand hygiene.
They help to
kill germs on
the hands.
Dish washing liquid soap The primary ₱ 180 1 gallon ₱ 180 ₱ 2,160
use of dish
washing liquid
is to clean dirty
dishes. It
effectively
removes
grease, food
particles, oils,
and stains from
plates, bowls,
glasses etc.

Gas fuel Gas ovens are ₱ 990 2 tanks ₱ 1,980 ₱ 23,760

commonly
found in
kitchens for
baking,
roasting, and
broiling. Gas
burners at the
bottom or in a
separate
compartment
generate heat.
Plastic Clamshell Used for ₱ 5 60 pcs ₱ 180 ₱ 2,160
packaging and
transporting
food for
takeout and
delivery
orders. It
secure and
keeping the
food fresh and
protected.

54
TOTAL ₱ 2,134 ₱ 3,398 ₱ 40,776

RAW MATERIALS NEEDED

ITEM USES UNIT NO. MONTHLY ANNUAL

PER COST COST
COST
UNIT
Sweet Potato (kamote) Used for ₱ 35 144 ₱ 5,040 ₱ 60,480
all the kilos
products.

Condensed Milk Used for ₱ 55 96 can ₱ 5,280 ₱ 63,360

toppings
and adds
flavor to
sweeten
the
products.

Lumpia Wrapper Used for ₱ 18 120 ₱ 2,160 ₱ 25,920

wrapping pcs
the
product.

Sugar Used for ₱ 80 3 kilos ₱ 240 ₱ 2,880

sweetening
the
product.

55
Oil Used for ₱ 350 2 ₱ 700 ₱ 8,400
frying and gallons
cook foods

TOTAL ₱ 538 ₱ 13,420 ₱ 161,040

SUPPLY CHAIN AND MANAGEMENT

56
 The Supply chain of a sweetie swirls company typically involves several stages and
processes. Here is a simplified overview of the supply chain for the Sweetie Swirls company.

𝗦𝗼𝘂𝗿𝗰𝗶𝗻𝗴 𝗮𝗻𝗱
𝗣𝗿𝗼𝗰𝘂𝗿𝗲𝗺𝗲𝗻𝘁

𝗙𝗲𝗲𝗱𝗯𝗮𝗰𝗸 𝗮𝗻𝗱 𝗤𝘂𝗮𝗹𝗶𝘁𝘆

𝗜𝗺𝗽𝗿𝗼𝘃𝗲𝗺𝗲𝗻𝘁 𝗖𝗼𝗻𝘁𝗿𝗼𝗹

𝗖𝘂𝘀𝘁𝗼𝗺𝗲𝗿𝘀 𝗣𝗿𝗼𝗱𝘂𝗰𝘁𝗶𝗼
𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗻

𝗠𝗮𝗿𝗸𝗲𝘁𝗶𝗻𝗴
𝗮𝗻𝗱 𝗦𝗮𝗹𝗲𝘀 𝗣𝗮𝗰𝗸𝗮𝗴𝗶𝗻𝗴

𝗗𝗶𝘀𝘁𝗿𝗶𝗯𝘂𝘁𝗶𝗼𝗻
𝗮𝗻𝗱
𝗟𝗼𝗴𝗶𝘀𝘁𝗶𝗰𝘀

sweet potatoes and other ingredients required for making the roll 𝗌𝗎𝖼𝗁 𝖺𝗌 𝗌𝗎𝗀𝖺𝗋,
1. Sourcing and Procurement- This involves finding and purchasing high-quality

𝗈𝗂𝗅, 𝖺𝗇𝖽 𝗅𝗎𝗆𝗉𝗂𝖺 𝗐𝗋𝖺𝗉𝗉𝖾𝗋 𝖺𝗇𝖽 𝖼𝗈𝗇𝖽𝖾𝗇𝗌𝖾𝖽 𝗍𝗁𝖺𝗍 𝗁𝖺𝗌 𝖺 𝖽𝗂𝖿𝖿𝖾𝗋𝖾𝗇𝗍 𝖿𝗅𝖺𝗏𝗈𝗋
𝗅𝗂𝗄𝖾 𝖼𝗁𝗈𝖼𝗈, 𝗎𝖻𝖾, 𝖼𝖺𝗋𝖺𝗆𝖾𝗅 𝖺𝗇𝖽 𝗆𝖺𝗇𝗀𝗈. This could involve dealing with
farmers or suppliers who specialize in sweet potato𝖾𝗌.
2. Quality Control - Once the sweet potatoes and other ingredients are procured, they
need to be inspected for quality. This ensures that only the best ingredients are used in
the production process.

This step might involve peeling, cutting, boiling, 𝗌mashing the sweet potatoes, and
3. Production - The sweet potatoes are then processed, cooked, and baked into rolls.

then combining them with other ingredients to make the roll.

57
 4. Packaging - After the rolls are cooked, they need to be packaged properly for
distribution. This might involve placing them in boxes or plastic wraps that keep them
fresh and prevent damage during transportation.
5. Distribution and Logistic - The packaged sweet potato rolls are then transported to
various retail outlets. This could involve dealing with logistics companies or having
your own distribution network.
6. Marketing and Sales - This step involves promoting the sweet potato rolls to

retailers, and managing customer relationship 𝗈𝗋 𝗍𝗁𝗋𝗈𝗎𝗀𝗁 𝗐𝗈𝗋𝖽-𝗈𝖿-𝗆𝗈𝗎𝗍𝗁

consumers and managing the sales process. It could involve advertising, dealing with

𝗆𝖺𝗋𝗄𝖾𝗍𝗂𝗇𝗀 𝖿𝗈𝗋 𝖾𝗇𝖼𝗈𝗎𝗋𝖺𝗀𝗂𝗇𝗀 𝗌𝖺𝗍𝗂𝗌𝖿𝗂𝖾𝖽 𝖼𝗎𝗌𝗍𝗈𝗆𝖾𝗋𝗌 𝗍𝗈 𝗌𝗉𝗋𝖾𝖺𝖽 𝗍𝗁𝖾

𝗐𝗈𝗋𝖽 𝖺𝖻𝗈𝗎𝗍 𝖲𝗐𝖾𝖾𝗍𝗂𝖾 𝖲𝗐𝗂𝗋𝗅𝗌 𝖼𝗈𝗆𝗉𝖺𝗇𝗒. 𝖳𝗁𝖾 𝖺𝗂𝗆 𝗂𝗌 𝗍𝗈 𝗆𝖺𝗑𝗂𝗆𝗂𝗓𝖾 𝗌𝖺𝗅𝖾𝗌
𝖺𝗇𝖽 𝖾𝗇𝗀𝖺𝗀𝖾 𝗐𝗂𝗍𝗁 𝗉𝗈𝗍𝖾𝗇𝗍𝗂𝖺𝗅 𝖼𝗎𝗌𝗍𝗈𝗆𝖾𝗋𝗌.
7. Customers Service - After the sale, there might be a need to handle customer
inquiries or complaints. This could involve having a dedicated customer service team.
8. Feedback and Improvement - Finally, feedback from customers and sales data is
used to improve the product and the supply chain process. This could involve making
changes to the recipe, the packaging, or the distribution strategy based on feedback
and sales data.
Each step in this process must be carefully managed to ensure that the Sweetie Swirls
company are of high quality, are produced efficiently, and reach the customers in the best
possible condition.

LOGISTICS AND DISTRIBUTION PLANS

Sweetie Swirls is a startup enterprise that has achieved remarkable success by offering
a distinctive sweet potato roll. The company's logistics and distribution strategies have been
instrumental in its growth. The first phase of the process involves procuring sweet potatoes
from dependable local farmers in the surrounding regions, which not only supports local
communities but also reduces the carbon footprint. This practice ensures ingredient freshness
and contributes to community growth by supporting local farmers.
Subsequently, the harvested sweet potatoes are transported to the processing facility
located in Lawaan, Banonong Dapitan City, in close proximity to Dapitan City National High
School. The sweet potatoes undergo cleaning, cooking, and rolling processes, ensuring the
highest quality of the sweet potato rolls.
To ensure efficient distribution, Sweetie Swirls has established partnerships with local
supermarkets, bakeries, and restaurants in Dapitan City. The delivery vehicles are equipped
with temperature-controlled storage, ensuring that the sweet potato rolls reach customers in a
fresh and timely manner.
In addition, the company prioritizes sustainability by utilizing eco-friendly packaging
materials for the sweet potato rolls. The use of biodegradable or compostable packaging
minimizes waste and reduces the environmental impact. This approach aligns with the

58
company's commitment to minimizing waste and contributing to a healthier environment,
which is appreciated by customers who share similar values.
CHAPTER VI
FINANCIAL PLAN

PROFIT/LOSS STATEMENT (STATEMENT OF COMPREHENSIVE INCOME)

SWEETIE SWIRLS
PROJECT STATEMENT OF COMPREHENSIVE INCOME
FOR THREE (3) YEARS

YEAR
TITLES 2024 2025 2026
Sales ₱ 922,752 ₱ 1,015,027 ₱ 1,167,281
Less:
Cost of Goods Sold ₱ (161,040) ₱ (177,144) ₱ (194,858)
Gross Profit ₱ 761,712 ₱ 837,883 ₱ 972,423
Less: Operating Expense
Salaries Expense ₱ (288,000) ₱ (302,400) ₱ (317,520)
Utilities Expense ₱ (35,944) ₱ (37,741) ₱ (39,628)
Depreciation ₱ (18,376) ₱ (18,376) ₱ (18,376)
Expense
Miscellaneous ₱ (18,306) ₱ (18,672) ₱ (19,045)
Expense
Repair and ₱ (1,500) ₱ (1,650) ₱ (1,815)
Maintenance
Permit and License ₱ (2,350) ₱ (2,350) ₱ (2,350)
Total Operating ₱ (364,476) ₱ (381,189) ₱ (398,734)
Expense
Earnings Before ₱ 397,236 ₱ 448,039 ₱ 568,905
Interest and Taxes
Income Tax Expense ₱ 47,668 ₱ 54,803 ₱ 68,843
Net Income ₱ 349,568 ₱ 401,891 ₱ 504,846

59
 STATEMENT OF CASH FLOW
SWEETIE SWIRLS
PROJECTED STATEMENT OF CASH FLOW
FOR THREE (3) YEARS
TITLES YEAR
2024 2025 2026
Operating Activities
Sales ₱ 922,752 ₱ 1,015,027 ₱ 1,167,281
Collection from ₱ 90,843 ₱ 2,272 ₱ 662
Customer’s Debts
and Accounts
Payment to ₱ (288,000) ₱ (302,400) ₱ (317,520)
Employee
Depreciation ₱ (18,376) ₱ (18,376) ₱ (18,376)
Expense
Utility Payments ₱ (35,944) ₱ (37,741) ₱ (39,628)
Miscellaneous ₱ (18,306) ₱ (18,672) ₱ (19,045)
Expense
Repairs and ₱ (1,500) ₱ (1,650) ₱ (1,815)
Maintenance
Permit and Licenses ₱ (2,350) ₱ (2,350) ₱ (2,350)
Cash Paid for ₱ (161,040) ₱ (177,144) ₱ (194,858)
Inventories
Cash Paid for ₱ (47,668) ₱ (54,803) ₱ (68,843)
Income Tax
Total Payment ₱ (573,184) ₱ (613,136) ₱ (662,435)
Net Cash Flow ₱ 440,411 ₱ 404,163 ₱ 505,508
from Operating
Activities
Net Increase in ₱ 440,411 ₱ 404,163 ₱ 505,508
Cash
Cash at Beginning ₱0 ₱ 440,411 ₱ 844,574
of Year
Cash at End of ₱ 440,411 ₱ 844,574 ₱ 1,350,082

60
 Year
BALANCE SHEET (STATEMENT OF FINANCIAL POSITION)
SWEETIE SWIRLS
PROJECTED STATEMENT OF FINANCIAL POSITION
FOR THREE (3) YEARS
YEAR
TITLES 2023 2024 2025
ASSETS
Current Assets:
Cash ₱ 440,411 ₱ 844,574 ₱ 1,350,082
Inventories ₱ 161,040 ₱ 177,144 ₱ 194,858
Total Current ₱ 601,451 ₱ 1,021,718 ₱ 1,544,940
Assets:
NON-CURRENT ASSETS
PP&E: Land/Lot ₱ 400,000 ₱ 400,000 ₱ 400,000
Building ₱ 600,000 ₱ 600,000 ₱ 600,000
Store Equipment ₱ 19,950 ₱ 19,950 ₱ 19,950
Office Equipment ₱ 74,044 ₱ 74,044 ₱ 74,044
Furniture and Fixture ₱ 22,499 ₱ 22,499 ₱ 22,499
Less: Accumulated ₱ (18,376) ₱ (36,752) ₱ (55,128)
Depreciation
Expense
Total Non-current ₱ 1,098,117 ₱ 1,079,741 ₱ 1,061,365
Assets
Total Assets: ₱ 1,699,568 ₱ 2,101,459 ₱ 2,606,305
LIABILITY
Current Liability -------- -------- --------
Total Liability -------- -------- --------
OWNER’S EQUITY
Capital ₱ 1,699,568 ₱ 2,101,459 ₱ 2,606,305
Total Equity: ₱ 1,699,568 ₱ 2,101,459 ₱ 2,606,305
Total Liabities& ₱ 1,699,568 ₱ 2,101,459 ₱ 2,606,305

61
 Owners Equity
STATEMENT OF CHANGES IN EQUITY
SWEETIE SWIRLS
PROJECTED STATEMENT OF CHANGES IN EQUITY
FOR THREE (3) YEARS

YEAR
TITLES 2024 2025 2026
Owners beginning ₱ 1,350,000 ₱ 1,699,568 ₱ 2,101,459
Capital, Beg.
Add: Profit ₱ 349,568 ₱ 401,891 ₱ 504,846
Total ₱ 1,699,568 ₱ 2,101,459 ₱ 2,606,305
Owners Capital, ₱ 1,699,568 ₱ 2,101,459 ₱ 2,606,305
Ending

IMPORTANT ASSUMPTION:

Given the increasing demand for unique and culturally diverse dessert options, we
assume that there is a growing market interest in innovative twists on traditional treats, such
as our Sweetie Swirl sweet potato roll (kamote turon).
1. Market Demand - One important that there is significant consumer interest in alternative
and culturally inspired desserts, driving demand for our Sweetie Swirl sweet potato roll
(kamote turon).
2. Cultural Receptivity - Another assumption is that the target market is open to embracing
new flavor profiles and experiences, including the incorporation of sweet potato into a dessert
like kamote turon.
3. Competitive Landscape - It's also crucial that there is room in the market for our product
to compete effectively against existing dessert options, offering a unique and appealing
alternative.
4. Ingredient Availability - Additionally it is also essential to consider the consistent
availability of high-quality sweet potatoes and other necessary ingredients required for the
production of our Sweetie Swirl products.

62
5. Economic Considerations - Furthermore ,it assume that consumers are willing to pay a
premium for the quality, innovation, and cultural authenticity embodied in our Sweetie Swirl
sweet potato roll (kamote turon), ensuring profitability and sustainability for our business.
6. Cultural Awareness - When it comes to target demographic values and appreciates, we
assume that the cultural heritage and authenticity behind the creation of our Sweetie Swirl
sweet potato roll (kamote turon), leading to increased brand loyalty and positive word-of-
mouth marketing.
7. Health Consciousness - We assume that consumers are increasingly health-conscious and
perceive sweet potatoes as a nutritious alternative to traditional dessert ingredients,
contributing to the perceived value and attractiveness of our product.
8.Seasonal Variability - It's important to acknowledge that fluctuations in sweet potato
harvests and seasonal availability may impact production costs and supply chain logistics,
requiring proactive planning and mitigation strategies to maintain consistent product
availability year-round.
9. Taste Preferences - We assume that our target market finds the flavor profile of our
Sweetie Swirl sweet potato roll (kamote turon) appealing, based on market research and
feedback, ensuring sustained interest and repeat purchases.
10. Cultural Events and Celebrations - It's evident that cultural events, holidays, and
celebrations provide opportunities for increased sales and brand visibility, as consumers seek
out specialty desserts like our Sweetie Swirl sweet potato roll (kamote turon) to enhance their
festivities.

RISK MANAGEMENT

1. Implement Occupational Health and Safety

To mitigate risks, Sweetie Swirl should implement OHS for the safety of their employees to
reduce accident during their work. The company also adhere safety precaution in using
kitchen utensils and machines.
2. Supply Distributors
To reduce risk in shortage of supply, the company should acquire more than one supplier to
prevent shortage. The company should develope good communication and good relationship
to the supplier to ensure good quality of supply and on time delivery of supply.
3. Maintain Reserve Cash Funds
To reduce the risk of financial shortage, Sweetie Swirls should have a reserved cash to cover
up cash problem and unexpected expenses. The company should monitor cash funds and
financial statement regularly to ensure the cash flow is correct and to prevent cash funds
problem.
4. Maintain Food Safety

63
To mitigate foodborne illnesses, the company should practice and implement a proper
hygiene and food handling to the employees, and proper storage of ingredients.

5. Improve Good Customer Service

To reduce risk of bad feedback and bad ratings from customer, the company should make a
proper practice of good communication skills to the customer to gain good feedback and
gather many customer.

CONTINGENCY PLANNING

1. Supplier unable to deliver supply on time

To mitigate supply chain disruption, the company should made a list of alternative suppliers
to supply a necessary ingredients and raw materials in case of supply shortage. This will
ensure that the company will still operate even if one of the supplier cannot deliver the
supply. The company should make a good relationship to the supplier for the good quality of
the supply and timely delivery.
2. A machine breakdown
To reduce a failure of a machine, the company should require a spare machine on standby in
case of emergency and take action to call a maintenance to repair the machine. This should
help the company to operate continuously.
3. Power outage
To prevent temporary closure of the company because of power outage, the company should
have an emergency power backup for the machine in order to back in operation.
4. Employees calls on leave in their shift
In the event of sudden absence of an employee, the company should take an action to call the
unscheduled employee to take over the work. The company should give an incentive to the
unscheduled employee. This should fill up the team in the company to work properly.
5. Food Safety Issue
To ensure that the food is in good quality, the company should inspect and check the
ingredients and raw materials regularly to ensure the freshness of it, inspect the proper
hygiene of the employees everyday, maintain a proper food handling and proper storage of
ingredients. This should be strictly followed by the employees in order to ensure the good
quality of the food.

64
 CHAPTER VII
APPENDICES

NAMES OF GROUP MEMBERS

Adora Rose Nalzaro

Andrick Ryan Pegarido
Angelina Paz A. Refamonte
John Russel A. Coronel
Hannah Quimiguing
Samantha Julia M. Cantina
Anna Marie Bagsican
Noah Cayongcong
Ashley Tagyam
Jhon Luie Socobos

65