EXECUTIVE SUMMARY

D’ Clleo company is a sole proprietorship business. Six (6) people make up this
business, all working for the same objective. The goal of this company is to provide the
customers deserve by distinguishing a company that is worth to be trusted. We are motivated
Chapter 1 to produce a frozen treat that consumers of all ages especially children will enjoy. We assure
to successively expand and extent our company and market our product successfully.
Chapter 2 We invested significant effort in developing our flavor, creating unique and delicious
treats. What we are offering is a comprehensive solution, that seeks to meet the demand for
Chapter 3 high-quality and new Popsicle flavor in the existing market. Our competitive advantage lies
in the fact that we are using locally sourced and high-quality ingredients, including natural
Chapter 4 ingredients.
CucuMelo Popsicle is a unique and delicious frozen that are sure to please everyone.
This Popsicle have a unique combination of both sweet and savory flavors that can make
Chapter 5 stand out from other Popsicles. The cucumber provides refreshment, cooling flavor while
pomelo adds a sweet and tangy twist. The combination of the pomelo and cucumber is a
perfect balance to create a unique and delicious Popsicle and a great choice for those who
want to have a healthy yet delicious alternative to our traditional popsicles.
 MANAGEMENT AND ORGANIZATION
• Company Name Mission
• Address Vision Statement Statement
• Key personnel

Chapter 1

Chapter 2  D’ Clleo Company

Chapter 3
 Purok 5A, Poblacion, Trento,
Chapter 4 Agusan del Sur
• D’ Clleo
Chapter 5  The Owner
 MANAGEMENT AND ORGANIZATION
• Company Name
Mission
• Address Vision Statement
• Key personnel Statement

Chapter 1

Chapter 2  D’ Clleo company as the community’s

Chapter 3 finest food manufacturer while maintaining
Chapter 4 our uncompromising principles― integrity,
• D’ and
Clleo authenticity while we grow. A
Chapter 5
company that is worth to be trusted with an
organization that is optimistic to serve the
customers.
 MANAGEMENT AND ORGANIZATION
• Company Name
• Address Vision Statement Mission Statement
• Key personnel

Chapter 1

Chapter 2  D’ Clleo assures to provide satisfaction

Chapter 3 towards the community as we embody
Chapter 4 integrity and authenticity in making such
• D’ products
Clleo and goods. To be a well-equipped
Chapter 5
in managing the resources available in the
community.
 MANAGEMENT AND ORGANIZATION
Workforce and Support Capitalization
Ownership
Personnel

Chapter 1

Chapter 2  Production and Distribution Workers

Chapter 3

Chapter 4
• D’ Clleo
Chapter 5
 MANAGEMENT AND ORGANIZATION
Workforce and Support Ownership Capitalization
Personnel

Chapter 1

Chapter 2  Sole Proprietorship

Chapter 3

Chapter 4
• D’ Clleo
Chapter 5
 MANAGEMENT AND ORGANIZATION
Workforce and Support
Personnel Ownership Capitalization

Chapter 1

Chapter 2  ₱6012.26
Chapter 3

Chapter 4
• D’ Clleo
Chapter 5
 MANAGEMENT AND ORGANIZATION
Compensation and External Management Logo
Incentives Support

Chapter 1

Chapter 2  Every employee should be guaranteed

Chapter 3 affair and adequate wage from the
Chapter 4 revenue of our product sale
• D’ Clleo
Chapter 5
 MANAGEMENT AND ORGANIZATION
Compensation and External Management
Logo
Incentives Support

Chapter 1

Chapter 2 Business simulation instructor as he is our

Chapter 3 go-to source of advice on our business.
Chapter 4 Parents as they provide guidance and
financial
• D’ Clleo support with our business.
Chapter 5
Friend and classmates as they offer ideas
and relevant suggestions that can help grow
our business.
 MANAGEMENT AND ORGANIZATION
Compensation and External Management
Incentives Logo
Support

Chapter 1

Chapter 2
Chapter 3

Chapter 4 • D’ Clleo

Chapter 5
 MANAGEMENT AND ORGANIZATION
Organizational Chart

Chapter 1

Chapter 2
Chapter 3

Chapter 4

Chapter 5
 CUCUMELO
POPSICLES
Chapter 1

Chapter 2

Chapter 3

Chapter 4
CAPERARE, JAY ANGELO T.
Chapter 5
DAROOLO, APPLE A.
ESPIEL, CHERYL ANN A.
LIMANA, JENNIFER LOVE A.
LUNA, CHRISTIAN DHEL P.
OMBID, JV KRISTINE B.
Entrepreneurs
January 2024
 PRODUCT PLAN
Products Unique Materials and Equipment
Purpose of the Product Features Requirement

Chapter 1  The purpose of this product is to give satisfaction

Chapter 2 and nutrition to the customer. We strive to achieve
these goals by constantly innovating and providing
Chapter 3 a wide range of nutrition and delicious food in our
Chapter 4 society. D’ Clleo’s CucuMelo popsicle is a
• D’ Clleo
combination of cucumber and pomelo which
Chapter 5
contains a wide range of nutrition to our body. It is
Nutritious yet delicious frozen treat that
consumers of all ages especially children will
enjoy.
 PRODUCT PLAN
Products Unique Materials and Equipment
Purpose of the Product Requirement
Features

Chapter 1  CucuMelo Popsicle is a unique and delicious frozen treat that are
sure to please everyone. This popsicle has a unique combination of
Chapter 2 both sweet and savory flavors that make them stand out from other
popsicles. The cucumber provides a refreshing, cooling flavor while
Chapter 3 the pomelo adds a sweetness to the taste. The unique combination
Chapter 4 • of the two flavors also makes these popsicles a great choice for
D’ Clleo
those who want to have a healthier alternative to traditional
Chapter 5 popsicles. Cucumbers offer various health benefits, including
hydration and improved digestion due to their high water and fiber
content. The combination of these two flavors also makes them a
great choice for people who are looking for a healthier snack
alternative.
 PRODUCT PLAN
Purpose of the Product Product Characteristic or Materials and Equipment
Features Requirement

Chapter 1
The materials, equipment and ingredients requirements are as follows:
Chapter 2 Supplies Source Price Purpose
Popsicles stick Meridian P22 Used as the holder of the popsicles.

Chapter 3 Plastic wrapper P10 Used to put the popsicles

Glory
Tire wire P4.75 Used to seal the plastic wrapper
Chapter 4 commercial
P36.75

Chapter 5 Equipment Source Price Purpose

Freezer P15 Used to freeze the popsicles
Used to blend the pomelo and
Blender P15
cucumber
Total P30
 PRODUCT PLAN
Purpose of the Product Product Characteristic or Materials and Equipment
Features Requirement

Chapter 1
The materials, equipment and ingredients requirements are as follows:
Chapter 2
Tools Source Price Purpose
Utensils Used for mixing the ingredients
Chapter 3 Knife To open the cans
Chapter 4 warehouse-
Measuring cup P104 To measure the needed ingredients
trento

Chapter 5 Shaper/ molder shopee P615 To shaped the mixture or the popsicle

Bowl To hold the mixture together.

Used to strain the pomelo and

Strainer
cucumber from the blender

Total P719
 PRODUCT PLAN
Purpose of the Product Product Characteristic or Materials and Equipment
Features Requirement

Chapter 1
The Ingredients Measurement
materials, equipment Price
and ingredients requirements are Source
as follows: Amount
Chapter 2 Cucumber 1/4 Kilo P30 Per kilo Public market P 7.5
Pomelo 1/2 kilo P70 per kilo Public market P 35
Chapter 3 Kremdensada 5/8 cup 147.9ml P59.17 Per 410
ml
Warehouse-
trento
P 21.29

Chapter 4
Evaporated 1 1/4cup/ 295.74 P 40 Per 360ml Warehouse- P 32.79
creamer ml trento
Chapter 5
Sugar 5/8 cup/ 147.9ml P37 Per ½ kilo Mabuhay kaisyd P 10.95
vent.

Water 3 cups P30 per 5 Water station P8

gallons

P 115.53
 PRODUCT PLAN
Computation Pricing Capitalization

Chapter 1 Costing for one (1) Biscuit

Direct Cost
Chapter 2
Labor of worker P 150
Chapter 3
Supplies used P 36.75
Chapter 4 • D’ Clleo
Total direct cost P 186.75
Indirect Cost
Chapter 5
Transportation P 30

Total indirect cost P 30

 PRODUCT PLAN
Computation Pricing Capitalization

Chapter 1 Costing for one (1) Popsicle

Variable Cost
Chapter 2
Ingredients P 115.53

Chapter 3 Total variable cost P 115.53

Chapter 4 •Indirect
D’ ClleoCost

Chapter 5 Rent (equipment) P 30

Total fixed cost P 30

Total: Cost of Sale P 145.53

 PRODUCT PLAN
Computation Pricing Capitalization

Chapter 1

Chapter 2

Chapter 3
Total cost P 362.28
Chapter 4 • D’ Clleo

Chapter 5
 PRODUCT PLAN
Computation Pricing Capitalization

Chapter 1 Total cost ÷ Popsicles produced P 362.28 ÷ 40

Chapter 2 Cost per Popsicle P 9.057

Price per Popsicle x popsicles produced P 10 x 40

Chapter 3
Chapter 4 • Profit
D’ Clleo P 400

Chapter 5 Minus (-) total cost P 362.28

Gain / Loss P 37.72

 PRODUCT PLAN
Computation Pricing Capitalization
Chapter 1

Equipment P 780 Ingredients (P 115.53X 26 days ) P 2996.76

Chapter 2
(rent P30 x 26 days)

Chapter 3 Supplies (36.75 x 26 days) P 955.5 Transportation (30 x 26 days) P 780

Business permit P500

Chapter 4
Total P 2235.5 P 3776.76
Total Capitalization:
Chapter 5

P 2235.5 + P 3776.76 =P 6012.26

 PRODUCT PLAN
Production Process Regulatory and Other
and Controls Distribution Logistics Compliance Issues

Chapter 1 First Step. Prepare the ingredients, buy the needed ingredients:
pomelo, cucumber evaporated milk, kreamdensada, sugar and
Chapter 2 water.
Second Step. Clean and cut the pomelo and cucumber
Chapter 3 Third Step. Blend the cucumber and pomelo separately and get the
extract juice of each ingredients.
Chapter 4
Fourth
• D’ ClleoStep. Separate the mixture of pomelo and cucumber. For

Chapter 5 pomelo put ¾ juiced pomelo and ¼ condense and all-purpose

cream. For cucumber, put ¾ juiced cucumber and ¼ condense and
all-purpose cream. Stir until fully mix.
Fifth Step. Prepare the molder and put the mixture. If done put it
in the freezer overnight. If it froze then you can proceed to the
packaging process of the product.
 PRODUCT PLAN
Production Process Distribution Logistics
Regulatory and Other
Compliance Issues
and Controls

Chapter 1

Chapter 2
Through direct marketing and the use of social media,
we conduct business in an effort to entice and persuade
Chapter 3 individuals, particularly students, to purchase our items.
Chapter 4 •
Prior to using social media to market and present our
D’ Clleo
goods to a large audience, we will initially sell the
Chapter 5 product to students. When we explore the campus and
engage in online contact, the buyer can buy our product.
 PRODUCT PLAN
Production Process Regulatory and Other
Distribution Logistics
and Controls Compliance Issues
Chapter 1
As a fresh starter company, D’ Clleo will be registered as a Sole Proprietorship and will
Chapter 2 operate as a home-made business. To make it happen, D’ Clleo register at the
Department of Trade and Industry (DTI), mayor’s office and BIR. To make it happen, D’
Clleo’s company will do these steps:
Chapter 3 1. The company Registered with department of trade and industry (DTI) through
visiting DTI’s business name registration system at
Chapter 4
https://bnrs.dti.gov.ph/registration, fill in with personal information, choose a
business name once the name passes the criteria, D’ Clleo company must pay the
Chapter 5 registration fee and print a DTI certificate of registration (COR).
2. The company proceed to barangay office for registration. D’ Clleo company must
secure and fill-up the application form, submit the DTI certificate of registration,
two (2) valid government ID’s, proof of address such as contract of lease, pay the
barangay clearance fee and claim your barangay certificate of business
registration.
 PRODUCT PLAN
Production Process Regulatory and Other
Distribution Logistics
and Controls Compliance Issues
Chapter 1
3. The secured business clearance or permit from the mayor or municipal office. Fill-up the
application form and submit it together with the certificate pf business registration from DTI,
Chapter 2 barangay clearance certificate, two (2) valis ID’s, proof of address, pay the mayor’s permit fee
and claim the mayor’s business permit and license
Chapter 3 4. The company registered with the bureau of internal revenue (BIR). Fill the BIR form 1901-
application for registration, prepare the valid ID, fill-up and paid BIR form 0605, prepare sample
Chapter 4 format of the receipt, invoices journal and ledger and claim the BIR form 2023.

After completing these steps, D’ Clleo’s company focus on the business growth and operation.
Chapter 5 We admit that D’ Clleo’s company uses plastic as the packaging of the product may cause
disturbance in the environment and people’s health as well. To address this issue, D’ Clleo
ensure that there is a trash bin within the area where our store is located. Also we impose a strict
warning to our customers about the proper waste disposal of their garbage, ensuring the
cleanliness of the surroundings
 MARKET PLAN
Product
Marketing Strategy Sales Strategy Characteristics or
Features
Chapter 1
As a competitive firm, we will have a variety of options as we handle our business
Chapter 2 that can significantly impact our organization. We'll give our team members the
task of creatively marketing our product.
Chapter 3  Source local ingredients – customer loves to hear when we support local
ingredients and also when they’re eating local foods. It can boost our fan base
and can give us positive feedback in the community.
Chapter 4  Physical advertisement: We will advertise our product by roaming around the
Chapter 5 campus. Students love when we deliver food to them, especially in FSUCTI,
where most of the time the canteen is full of students.
 Social media: we will promote our products through social media platforms so
that everyone, especially those people outside the campus, can try and taste our
food.
 MARKET PLAN
Product
Marketing Strategy Sales Strategy Characteristics or
Features
Chapter 1

Chapter 2 The modern food sector is extremely competitive; thus, every

company should have a sales plan when it comes to selling its
Chapter 3 goods.
 Promo package: As a young firm, we guarantee that every
Chapter 4 customer will be happy with our offerings. On the day of
Chapter 5 opening, we'll offer promotions.
 Good communication: To promote the products to the
client, we tasked leaders with strong communication
abilities
 MARKET PLAN
Marketing Strategy Sales Strategy Product
Characteristics or
Chapter 1 Features

D’ Clleo’s CucuMelo popsicle have several competitive features these

Chapter 2
are:
Chapter 3
 Affordability of the product- we make sure that everyone of all ages
can buy and taste our very own popsicle.
 Nutritious and delicious- our goal is to provide healthy yet tasty
Chapter 4 snack that everyone of all ages will love
Chapter 5  Locally sourced ingredients- we make sure that we are using
ingredients that can be seen in our local market to support our fellow
marketers.
 MARKET PLAN
Market Analysis
Pricing Policy Sales Projections
Summary
Chapter 1
Setting prices is one of the tasks of D’ Clleo members. We will be
Chapter 2
basing this on one size. As a result, the following price structure will
Chapter 3 be used:

Chapter 4 PIECE OF POPSICLE PRICE (PESO)

Chapter 5
Popsicle 10
 MARKET PLAN
Market Analysis
Pricing Policy Sales Projections
Summary
Chapter 1

Chapter 2
Year 1
Chapter 3
Quantity per
Piece Price
Month Qty
Chapter 4 (Units)
Peso

Chapter 5
1 popsicle 10 800 8, 000 96, 000

TOTAL 800 8, 000 96, 000

 MARKET PLAN
Pricing Policy Sales Projections Market Analysis
Summary
Chapter 1

Chapter 2

Chapter 3 The potential customer of D’ Clleo’s CucuMelo popsicles are the

students and staff of the institution because we will start our business
Chapter 4 inside the company. D’ Clleo company offers popular treat for everyone,
Chapter 5 it is refreshing and low-cost dessert. It is great for warm weather.
 FINANCIAL PLAN One Year Profit Loss One Year Cash
Start-up Summary
Statement Flow
Direct cost Cost per per piece Year 1
(18,000 pcs produced)
Chapter 1
Popsicles stick (50pcs) P 22 P 5, 280

Plastic wrapper (88pcs) P 10 P 2, 400

Chapter 2
Twist wire (18pcs) P 4.75 P 1, 140

Total direct expenses P 8, 820

Chapter 3
Equipment used Cost per piece

Freezer P 15 P 3, 600
Chapter 4
Blender P 15 P 3, 600

Total indirect expenses P 7, 200

Chapter 5 Variable expense Cost per kilo/ grams

Cucumber P 30 kilo P 7, 200

Pomelo P 70 P 16, 800

Kremdensada P60 Per 410 ml P 14, 400

Evaporated creamer P 40 Per 360ml P 9, 600

Sugar P 37 Per ½ kilo P 8, 880

 FINANCIAL PLAN
One Year Profit Loss One Year Cash
Start-up Summary
Statement Flow
Chapter 1

Chapter 2 D’ Clleo’s
Projected Income Statement for Years 1
Chapter 3
Year 1
Chapter 4 Sales P 96, 000

Less: Costs of Sales (P 34, 927.2)

Chapter 5
Other Direct Expenses (P 8, 820)

Gross Profit (Loss) P 52, 252.8

Permits (P 500)

Net Income / loss P 51, 752.8

 FINANCIAL PLAN
One Year Profit Loss One Year Cash
Start-up Summary
Statement Flow
Chapter 1
D’ Clleo’s

Chapter 2 Projected Cash Flow for Years 1

Year 1
Chapter 3
Beginning Cash Balance P 6012.26

Chapter 4 Cash Inflows (Income):

Cash Sales P 51, 752.8

Chapter 5 Total Cash Inflows P 57,765. 06

Cash Outflows (Expenses):

Supplies (P 8, 820)

Permits (P 500)

Total cash outflow (P 9, 320)

 FINANCIAL PLAN
One Year Balance Sheet Concluding Remarks

D’ Clleo’s
Chapter 1 Projected Balance Sheet for Years 1-3

Year 1
Chapter 2
ASSETS

Chapter 3 Current Assets

Cash on Hand P 6012.26

Chapter 4 Supplies P 8, 820

Total Current Assets P 14, 832. 26

Chapter 5 Non-current assets

Equipment P 7, 200

Tools P 719

Total Non-current Assets P 7,919

TOTAL ASSETS P 22, 751.26

LIABILITIES & EQUITY

 FINANCIAL PLAN
Concluding Remarks
Chapter 1
Being an entrepreneur has its own set of challenges, but it also brings a sense of
Chapter 2 fulfillment and excitement that cannot be replicated in any other profession. Throughout
this journey, one learns to embrace failures, celebrate successes, and continuously strive
Chapter 3 for growth and success.

As we come to the end of this discussion, it is important to reflect on the key takeaways
Chapter 4 from the world of entrepreneurship. In conclusion, being an entrepreneur is not an easy
path, but it is a rewarding one. It requires determination, resilience, continuous learning,
Chapter 5 risk-taking, and a strong sense of purpose. However, with the right mindset and approach,
one can overcome these challenges and achieve great success as an entrepreneur. So,
embrace the journey, take risks, learn from failures, and keep striving for growth and
success. Even if there’s a loss, there’s something to gain which is knowledge and lesson.
THANK YOU