Las Piñas City National Senior High School

Talon Dos Campus

Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

CHAPTER 1

INTRODUCTION

Background of the Business

Ice cream is the most commonly known dessert in the whole world

especially in places with tropical climate like the Philippines. It is known by its

delicious variety of flavors, creaminess, and that frozen thing that tingles our

minds and is typically a part of every celebration and social gatherings. Because

of this, the owners thought that it is best to start an ice cream business and

Flavour Shoppe is now in line.

Flavour Shoppe came from the words “flavors” and “shop”. The owners came up

with this name because the business itself serves variety flavors of ice cream

and spelled the “shop” into an engaging word to get the customers’ attention.

Flavour Shoppe is a start-up business located in 98 Aguirre, BF

Homes, Paranaque City. The business does not only sell ice cream, but there’s

this service that will surely catch the heart of each photography lovers. The

owners decided to combine their love for eating ice cream and their love for

photography which they put it up together for the business. The owners want

every customer not only to remember their experiences with the business and

staffs, but also to remember and come back to the ice cream shop as well,

through the services that Flavour Shoppe offers. This is a service where in the

customers will pay and they

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

will be captured by an instant camera. The business will be remembered by

giving pictures to the buyers.

Flavour Shoppe aims to get each customers’ full heart. The business will

assure anyone who enters the shop will have a great time experiencing the best

creamy and tasty ice cream and the workers’ warm welcome of Flavour Shoppe.

These offers are assured because workers in the business give outstanding

customer services.

Business Goal

Flavour Shoppe’s goal is to grow its business operation. New flavors of ice

cream, increase sales, more workers are needed in order to meet customer’s

satisfaction. In order to achieve this, workers will be trained to improve

performances and services. The owners could have a meeting also to build

rapport and to have a good relationship towards her employees.

Mission

Flavour Shoppe’s mission is to create and give the tastiest ice cream

flavors for the customers. The business will assure that everyone will taste their

ice creams by showing them an outstanding customer service. Flavour Shoppe

believes that the most important job of a business is to get first the customers’

heart. The

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

business also wants to be remembered and be visited back by the customers

through offering a service wherein they will be captured with an instant camera.

Vision

Flavour Shoppe aims to provide the customers the best ice cream

experience from the beginning to end by offering products with the best quality

ingredients, delicious flavors of ice cream, and the workers’ hospitality towards

everyone.

Significance of the Business

Filipinos are very adventurous and want to try and explore new things in

life. They are also very mingy when it comes to eating delicious desserts and

very mouth-watering food. Filipinos get easily satiates when they always eat what

they eat every day.

Flavor Shoppe serves a variety of flavors that will surely be loved by ice

cream lovers out there. The ice creams here are not the typical ice cream you

can buy in the convenience store, but these ice creams are more dense and

intense. They do not only serve commonly known flavors here in the Philippines,

but they search for more new flavors of ice cream that will make the customers

crave and excited.

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

The business also gives a service where in the workers of the business

will take a picture of the customers using an instant camera with a background

worth posting for that the business provides. Customers will pay for this service.

This will also test the customers’ love for ice cream and photography.

Flavour Shoppe’s staff will make sure every customer will enjoy their food.

Using their skills in communicating people, the staff will serve the product in a

very entertaining way. Employees will be giving a memorable experience on

every customer that will keep them coming back for more. In this way, customers

will extremely enjoy their dessert and will have fun and exciting time in Flavour

Shoppe.

Scope and Limitations

Flavour Shoppe is an ice cream shop where the customers can only buy

homemade taste of ice cream. Unlike other ice creams, these frozen desserts are

made by love of the hands of Flavour Shoppe. Ice creams here are healthier than

ice creams that can be bought in the store.

Flavour Shoppe sells different kinds of homemade ice cream flavors that will

make the customers feel they are exploring the wonders of the world. Future flavors

and other services will be added in the upcoming years. This may be great news to

our customers that are adventurous when it comes to tasting flavors that

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

are new to their taste buds. The business does not only serves ice creams in

cones, but also ice creams in cups so that it would be easier for them to eat the

ice cream. The form and style of the ice cream will surely catch the eyes and the

attention of the buyers.

Flavour Shoppe also offers a service where in the customers should pay

so that the staff will took a picture of them using an instant camera. Basically,

films or the pictures are kept by the customers.

The shop will be located in 98 Aguirre BF Homes Paranaque. The official

opening hours will be from 11:00am to 8:00pm. This is a great time when to eat

extremely frozen desserts.

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

CHAPTER 2

REVIEW OF RELATED LITERATURE

I. Ice Cream

Ice cream, or iced cream as it was originally called, was once narrowly

defined as a luxury dessert made of cream, sugar, and sometimes fruit congealed

over ice. The techniques for making water ices and sorbets probably led to

experimentation with cream and milk in Italy during the Renaissance although no

recipes survive. On the other hand, there is clear literary evidence that this

experimentation underwent considerable refinement in France during the

seventeenth century, and that it was the French court of Louis XIV that first served

ice creams at banquets. The use of snow and ice to cool wines was known to the

Romans, and sorbets were well known to the Persians and Byzantine Greeks. It

does not take a large leap in technology to go from sorbets to frozen creams, yet

it was the use of sweet cream from cow's milk that originally made true ice cream

possible. In fact, it is the rich milk from certain breeds of cattle that further defines

the texture and flavor of this product.

(Encyclopedia of Food and Culture, 2015)

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

II. Flavors

Top 10 favors of ice cream are the following: Cookies N' Cream, Chocolate,

Mint Chocolate Chip, Vanilla, Cookie Dough, Chocolate Chip Cookie Dough,

Strawberry, Rocky Road, Coffee and Mint.

III. Ingredients

A. Milk

Milk is an opaque white fluid rich in fat and protein, secreted by female

mammals for the nourishment of their young which has approximately 87% water

and 13% solids(Oxford, 2017). As it comes from the cow, the solids portion of

milk contains approximately 3.7% fat and 9% solids-not-fat. Milkfat carries the fat

soluble vitamins A, D, E, and K. The solids-not-fat portion consists of protein,

carbohydrates, and minerals. Milk also contains significant amounts of riboflavin

and other water soluble vitamins. Federal definitions and standards of identity

specify the minimum levels of milkfat and solids-not-fat for the various milks

shipped in interstate commerce.Addition of vitamins A and D is optional, but if

added, vitamin A must be present at a level of not less than 2,000 International

Units (I.U.) Per quart; vitamin D is optional, but must be present at a level of 400

I.U., if added. Characterizing flavoring ingredients may also be added (IDFA,

2017).

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

B. Sugar

According to Making Sense of Sugar, sugars are carbohydrates that

provide energy for the body. The most common sugar in the body is glucose

which your brain, major organs and muscles need to function properly. Some

sugars are found naturally in foods while others are used during processing and

cooking. The body does not distinguish between the different types of sugar and

breaks them down in exactly the same way. Of all known plants, sugar is most

highly concentrated in sugar beets and sugar cane. Sugar is simply separated

from the beet or cane plant, and the result is 99.95% pure sucrose (sugar). The

sucrose from sugar beets and sugar cane is not only identical to one another, but

each is the same as the sucrose present in fruits and vegetables.

C. Cream

Cream is a dairy product that is composed of the higher-layer of yellowish

fatty component that accumulates at the top surface of unhomogenized milk. This

is skimmed from the top of milk before homogenization. The amount of butterfat

contained in the cream will determine how well cream will whip and how stable it

will be. Higher fat creams tend to taste better, have a richer texture, and don’t

curdle as easily when used in cooking. Cream has long been a versatile

ingredient in the kitchen and can form a base to desserts, such as posset, or can

be added to both sweet and savory sauces to create a rich, smooth

texture.(Linda Stradley, 2016).

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

D. Flavorings

According to UK Flavor Association (2012), flavorings are used to improve

or modify the odor and/or taste of foods. They have been added to food since

Egyptian times with the use of herbs and spices and aromatic extracts and oils.

Modern flavorings provide the consumer with a wider sensory experience and

have the added advantages of consistency of flavor and enhanced consumer

safety. Flavorings are food ingredients which are added to foods in very small

amounts, either to give a specific flavor to a product such as a soft drink, boiled

sweet or yoghurt, or to enhance or replace flavor lost during food processing.

Flavorings can either be produced from extracting the aromatic compounds from

foods, or by manufacturing new compounds to excite our tastebuds.

III. Ice Cream Cone

Ice cream cone, poke or cornet is a dry, cone-shaped pastry, usually made of a

wafer similar in texture to a waffle, which enables ice cream to be held in the

hand and eaten without a bowl or spoon. Various types of ice cream cones

include wafer (or cake) cones, waffle cones, and sugar cones. Many styles of

cones are made, including pretzel cones and chocolate-coated cones. A variety

of double wafer cone exists that allows two scoops of ice cream to be served

side by side. Wafer cones are often made with a flat bottom instead of a pointed,

conical shape, enabling the ice cream and "cone" to stand upright on a surface

without support. These types of wafer cones are often branded as "cups".

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

IV. Process

A. Freezing

Freezing, in food processing, method of preserving food by lowering the

temperature to inhibit microorganism growth. The method has been used for

centuries in cold regions, and a patent was issued in Britain as early as 1842 for

freezing food by immersion in an ice and salt brine. It was not, however, until the

advent of mechanical refrigeration that the process became widely applicable

commercially. In 1880 a cargo of meat shipped from Australia to Britain under

refrigeration accidentally froze, with such good results that the process was at

once adopted for long-distance shipments and other storage. In the 20th century

quick, or flash, freezing was found to be especially effective with certain types of

food (Encyclopædia Britannica, 2009).

V. Other Ice Cream Business

A. Merry Moo

Merry Moo ice creamery churns for fresh, yummy, and fun ice cream.

Their premium ice cream uses fresh, non-Ultra Heat Treated (non-UHT) dairy.

The ice cream shop source their milk from Laguna dairy farmers who offer

Holstein-fresian cows a huge pasture to graze and roam freely.since their dairy in

non-UTH treated, the flavor of the milk and cream is unaltered and it retains its

nutritional content.

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

Freshness is one of the key aspects to highlight Merry Moo’s ice cream’s

distinct smooth texture and creaminess. They strive to source fresh and local

ingredients whenever possible so that the real flavors of the ingredients would

shine through. Merry Moo’s ice cream is homemade and done only in small

batches to guarantee freshness. They strive to constantly experiment on different

flavors and they love to get new ideas from their customers to create udder-ly

delicious and unique flavors. Merry Moo chums for creative flavors that excite, for

their goal is to have their customers beaming with a smile with their products.

(merrymooicecream.com)

B. Ici Ice Cream

Icy Ice Cream is a one of a kind ice cream shop where all of their treats

are handmade in the store. All of their ice creams, sorbets, candies and cookies

are made in small batches, using fresh, local, and top quality ingredients. All of

their dairy, including milk, butter, cream, and eggs are certified organic. Most of

their fruits, nuts, and chocolate exceed organic standards. No artificial

preservatives are ever used, as they make only what will be consumed in a

couple of days to ensure maximum freshness and deliciousness.

Working from starch, using choice ingredients, Ici staff are able to craft pure

and delectable desserts, while rejoicing in the simple beauty of handmade gifts. Ici is

here to create special sweets for everyday as well as singular celebrations. In a

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

fast-paced world, they are a place to stop for treats that are created lovingly and

passionately by people, not machines: the original meaning of artisan. (Canales

&Soreng, 2008)

III. Big Scoop

Big Scoop got into ice cream many years ago when they bought a used

US army surplus ice cream machines to make small batches. Their ice cream got

so popular that they decided to make it into a business. Over the years, they

made a lot of ice cream and learned a lot about trying to make the perfect ice

cream.

In 2000, they started the Big Scoop line. They improved on their original

recipes and have come up with that some might say is some of the best ice

cream there is. Big Scoop is now served in so many restaurants, stores, and

hotels that the people might have had their ice cream and not know it. They put a

lot of care and passion when they make their products and they’re sure people

will feel their commitment to quality when they have a spoonful of Big Scoop’s ice

cream. (bigscoop.com.ph, 2017)

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

CHAPTER 3

ACCOUNTING ANALYSIS

I. Permits and Buildings

A. Permits
BUSINESS RELATED PERMIT COST (php)

Business Permit from BPLO 5,000.00

Business Name from DTIE 5,000.00

Sanitary Permit 5,000.00

Fire Permit from Bureau of Fire 5,000.00

TOTAL 20,000.00

A. Building
BUILDING COST (php) ANNUAL (php)

Renting cost 16,000.00 192,000.00

Interior design 15,350.00

TOTAL 207,350.00

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

II. EQUIPMENT

A. Appliances

APPLIANCES PRICE PER ITEM NO. OF TOTAL PRICE

(php) ITEMS (php)
Air Conditioner 10,178.00 1 10,178.00

Showcase Chest 75,000.00 1 75,000.00

Freezer
Refrigerator 13,998.00 1 13,998.00
Electric Mixer 220.00 2 440.00
Instax Mini (with 2,499.00 1 2,499.00
free one film)

Speakers 1,300.00 1 1,300.00

TOTAL 103,415.00

B. Furniture

FURNITURE PRICE PER ITEM NO. OF ITEMS TOTAL

(php) PRICE (php)
Preparation Table 10,000.00 1 10,000.00

Table (2 sets) 600.00 1 600.00

Chair 180.00 4 720.00

Counter Table 699.00 1 699.00

Backdrop Stand 500.00 1 500.00

Fabric for Backdrop 150.00 3 450.00

TOTAL 12,969.00

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

C. Kitchen

ITEM NAME PRICE PER ITEM NO. OF ITEMS TOTAL

(php) PRICE (php)
Measuring cup 342.00 2 684.00

Measuring spoons 49.00 3 147.00

and cups
Mixing bowl 210.00 6 1,260.00

Set of Mixing Tools 385.00 3 1,155.00

Scoop (set of 3) 354.00 1 354.00

Topping containers 779.00 1 779.00

TOTAL 4,379.00

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

III. MONEY FLOW

A. Salary of Workers

The workers will be working just for 4 hours a day. The daily salary was
multiplied by 24 to get the monthly salary, because Flavour Shoppe is only
opened in 6 days in a week.
POSITION SALARY NO. OF TOTAL DAILY MONTHLY
PER WORKER (php) (php) (php) ANNUAL
WORKER (php) (php)
(php)
Manager 500.00 1 500.00 500.00 12,000.00 120,000.00

Assistant 250.00 1 250.00 250.00 6,000.00 68,000.00

Manager
Ice 200.00 3 600.00 600.00 14,400.00 144,000.00
Cream
Maker
Scooper 200.00 4 800.00 800.00 19,200.00 192,000.00

Cashier 200.00 2 400.00 400.00 9,600.00 96,000.00

Security 200.00 2 400.00 400.00 9,600.00 96,000.00

Guard
TOTAL 716,000.00

B. Bills

BILL MONTHLY (php) ANNUAL (php)

Water 2,000.00 20,000.00

Electricity 4,000.00 48,000.00

TOTAL 68,000.00

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

IV. CONSUMABLE MATERIALS

CONSUMABLE MATERIALS ALLOTED MONTHLY (php) ANNUAL (php)

BUDGET A
DAY
2-Pack Instax Films 2,400.00 24,000.00
(20 pcs/pack)
80cc Paper Bowls 600.00 6,000.00
(4 packs,100
pcs/pack)
260cc Paper Bowls 600.00 6,000.00
(4 packs,100 pcs/pack)
Plastic Spoons 400.00 4,000.00
(25 pcs/ pack)
Tissue 2,400.00
(12 packs,1000
sheets/pack)
Cones 610.00 6,100.00
(1 pack,462 pcs/pack)
Gloves 640.00 6,400.00
(4 packs,100 pcs/pack)
Sanitary Mask (5 1,200.00 12,000.00
packs,10 pcs/pack)
Mop 225.00
Rag 50.00
(5 pcs/10 per rug)
Broom and Dustpan 199.00
(2 sets)
Dishwashing Soap 40.00 400.00
Sponge 20.00 200.00
Hand Soap 120.00 1,200.00
Trash Bin 850.00 1,700.00
Trash Bag 58.00 116.00
TOTAL 70,990.00

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

CHAPTER 4

ON OPERATION

I. Operation

Ice cream makers will be working on Mondays from 5:30 to 9:30 pm. They will

be going on the shop earlier than the said time of work to prepare. The three ice

cream makers will be making six flavors of ice cream, two flavors per worker.

After they make the ice creams, they will be freezing these for the night for

tomorrow’s selling.

For the next day, the starting day of selling is Tuesday. The first batch of workers;

the two scoopers, one cashier, one security guard, and the manager will be going an

hour early on the said time of work to prepare the store. They should be on the store

at 10:00am because their time of work is at 11:00am. Scoopers will serve ice creams

in the usual way, but they should be confident on serving it. Workers should have

good communication with the customers to encourage them to come back for more.

After the work of the first batch from 11:00am to 3:00pm, the second batch will be

also going at the store an hour early. The second batch is composed of two

scoopers, one cashier, one security guard, and the assistant manager. The first

batch of workers is not allowed to leave until the second batch arrives. The second

batch will have the same cycle as the first batch. The Flavour Shoppe will be closing

at exactly 8:00pm. Ice cream makers will be going at the

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

store again at 8:30pm to make ice cream again that will be sold the next day.

They will be working until 12:00pm. The business will officially close at 12:00am.

II. Roles of Individual

A. Managers

The managers are the owners because it is important to be the first

examples to the other workers. The managers will be responsible for the overall

operation and happenings in the business.

The managers will guide and monitor the workers especially the scoopers so

that they will be trained more to have an outstanding service. Encouraging workers

to do their job with passion is one of the most important roles. The managers will be

having a shift work and the time of work is at 11:00am – 3:00pm.

B. Assistant Manager

The assistant manager will be working as a manager also. The assistant

manager should make sure the shop is running smoothly and the workers are

doing their job. Training and monitoring them are also the job of the assistant

manager. The time of work is at 4:00 – 8:00pm.

C. Ice Cream Makers

The ice cream makers are required to do tasks associated with ice cream

making. Handling appliances, choosing the right and fresh ingredients, especially

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

ensuring the making of ice cream go smoothly are the important roles of the ice

cream makers. One of the ice cream makers will act as a leader. This leader will

be training and teaching the other ice cream makers so that the business will be

having the best ice creams. They will be working everyday in shift work. The time

of work every weekdays and Sundays is at 8:30pm – 12:30am.

D. Scoopers

Scoopers are the ones responsible for serving ice cream and making the

customers feel comfortable. Scoopers are required to be confident at all times and to

work with passion in order to give an outstanding service for the customers.

Scoopers will be having a shift work also. The first two will be working at 11:00am

– 3:00pm and the second two scoopers will be working at 4:00 – 8:00pm.

E. Cashier

The cashiers’ responsibilities are not only the daily money transactions,

but they are required also to have a good relationship with the customers. They

should greet customers, answer customers’ question and complaints and

maintain the cleanliness and orderly of the business. The business has two

cashiers. The first cashier will be working at 11:00am – 3:00pm and the second

one will be working at 4:00 – 8:00pm.

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

F. Security Guard

The security guards’ responsibility is to monitor the business. They should

check who are entering the shop, report the daily activities or happenings of the

store and they are also required to greet and welcome the customers. Security

guards will be staying beside the door at all times to maintain security of the

business. There are also two security guards and they will be having a shift work.

The first security guard will be working at 11:00am – 3:00pm and the second one

will be working at 4:00 – 8:00pm.

All workers are required to go to the business earlier on the said time of work.

Flavour Shoppe is just a start-up business, so uniforms should be plain white shirt,

denim pants and proper shoes. Future business proper attire will be added.

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

III. Food Costing

Ice cream makers will be making a gallon per flavor of ice cream. In a

gallon of ice cream, it is equivalent into 20 scoops of 4 ounces. Therefore, the

business decided to divide the fixed price of the gallon flavor of ice cream to 20,

in order to get the price per scoop. As shown below, the fixed price per scoop

increased in order to recover expenses form the cups, spoons, cones, and tissue

that are included in serving the ice creams.

A. Ice Cream

1. Ice Cream Base

INGREDIENTS QUANTITY ESTIMATED AMOUNT

(php)
Milk 2 cups 55.00
Sugar 1 cup 10.00
Whipping Cream or 2 cups 95.00
All-
Purpose Cream
Vanilla Extract 2 teaspoons 15.00

TOTAL 175.00

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

2. Chocolate Ice Cream

INGREDIENTS QUANTITY ESTIMATED AMOUNT

(Php)
Ice Cream Base 1 gallon 175.00
Cocoa Powder 2 cups 24.00
TOTAL 199.00/10.00 per
scoop
With 100% Mark Up 20.00 per scoop

3. Matcha Ice Cream

INGREDIENTS QUANTITY ESTIMATED AMOUNT

(Php)
Ice Cream Base 1 gallon 175.00
Matcha Powder 15 tablespoons 225.00
TOTAL 400.00/20.00 per
scoop

With 100% Mark Up 40.00 per scoop

4. Peanut Buttercup Ice Cream

INGREDIENTS QUANTITY ESTIMATED AMOUNT

(Php)
Ice Cream Base 1 gallon 175.00

Peanut Butter 15 tablespoons 225.00

Buttercup Chocolates 12 pieces 140.00

TOTAL 540.00/27.00 per

scoop
With 100% Mark Up 55.00 per scoop

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

5. Mint Chocolate Chip Ice Cream

INGREDIENTS QUANTITY ESTIMATED AMOUNT

(Php)
Ice Cream Base 1 gallon 175.00

Salt ½ teaspoon 1.00

Peppermint Extract 1 teaspoon 18.00

Food Coloring 3 drops 6.00

Chocolate Chips 1 cup 50.00

TOTAL 250.00/13.00 per

scoop
With 100% Mark Up 30.00 per scoop

6. Coffee Crumble Ice Cream

INGREDIENTS QUANTITY ESTIMATED AMOUNT

(Php)
Ice Cream Base 1 gallon 175.00

Brewed Coffee ½ cup 15.00

Chocolate Chips 3/4 cup 10.00

TOTAL 200.00/20.00 per

scoop
With 100% Mark Up 40.00 per scoop

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

7. Cookies and Cream Ice Cream

INGREDIENTS QUANTITY ESTIMATED AMOUNT

(Php)
Ice Cream Base 1 gallon 175.00

Oreo Cookies 1 pack 75.00

TOTAL 250.00/13.00 per

scoop
With 100% Mark Up 30.00 per scoop

B. Toppings

INGREDIENTS QUANTITY ESTIMATED AMOUNT

(Php)
Rainbow Sprinkles 1 scoop 5.00

Mini Marshmallows 1 scoop 5.00

Candy – Covered Mini 1 scoop 5.00

Chocolates
Nuts 1 scoop 5.00

Chocolate Syrup 1 scoop 5.00

Caramel Syrup 1 scoop 5.00

TOTAL 5.00 per serving

With 100% Mark Up 10.00 per serving

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

IV. Food Tally / Projected Sale

A. Food Costing (Without Mark – Up)

st nd
Menu Cost per Projected Daily Monthly 1 Annual 2 Annual
serving no. of Projected Projected Projected Projected
(TOTAL) sale Sale (php) Sale (php) Sale (php) Sale (php)
(DAILY)
Chocolate Ice 10.00 40 400.00 12,000.00 120,000.00 144,000.00
Cream
Matcha Ice 20.00 40 800.00 24,000.00 240,000.00 288,000.00
Cream
Peanut 27.00 40 1,080.00 32,400.00 324,000.00 388,800.00
Buttercup Ice
Cream
Mint Chocolate 13.00 40 520.00 15,600.00 156,000.00 187,200.00
Chip Ice Cream
Coffee 20.00 40 800.00 24,000.00 240,000.00 288,000.00
Crumble Ice
Cream
Cookies and 13.00 40 520.00 15,600.00 156,000.00 187,200.00
Cream Ice
Cream
TOTAL 1,236,000.00 1,483,200.00
st nd
Menu Cost per Projected Daily Monthly 1 Annual 2 Annual
serving no. of Projected Projected Projected Projected
(TOTAL) sale Sale Sale Sale (php) Sale (php)
(DAILY) (php) (php)
Rainbow 5.00 40 200.00 6,000.00 60,000.00 72,000.00
Sprinkles
Mini 5.00 40 200.00 6,000.00 60,000.00 72,000.00
Marshmallows
Candy – 5.00 40 200.00 6,000.00 60,000.00 72,000.00
Covered Mini
Chocolates
Nuts 5.00 40 200.00 6,000.00 60,000.00 72,000.00
Chocolate 5.00 40 200.00 6,000.00 60,000.00 72,000.00
Syrup
Caramel 5.00 40 200.00 6,000.00 60,000.00 72,000.00
Syrup
TOTAL 360,000.00 432,000.00

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

A. Food Costing (With Mark – Up)

st nd
Menu Cost per Projected Daily Monthly 1 Annual 2 Annual
serving no. of sale Projected Projected Projected Projected
(TOTAL) (DAILY) Sale (php) Sale (php) Sale (php) Sale (php)
Chocolate 20.00 40 800.00 24,000.00 240,000.00 288,000.00
Ice Cream
Matcha Ice 40.00 40 1,600.00 48,000.00 480,000.00 476,000.00
Cream
Peanut 55.00 40 2,200.00 66,000.00 660,000.00 792,000.00
Buttercup
Ice Cream
Mint 30.00 40 1,200.00 36,000.00 360,000.00 432,000.00
Chocolate
Chip Ice
Cream
Coffee 40.00 40 1,600.00 48,000.00 480,000.00 476,000.00
Crumble Ice
Cream
Cookies and 30.00 40 1,200.00 36,000.00 360,000.00 432,000.00
Cream Ice
Cream
TOTAL 2,580,000.00 2,896,000.00
st nd
Menu Cost per Projected Daily Monthly 1 Annual 2 Annual
serving no. of Projected Projected Projected Projected
(TOTAL) sale Sale Sale Sale (php) Sale (php)
(DAILY) (php) (php)
Rainbow 10.00 40 400.00 12,000.00 120,000.00 144,000.00
Sprinkles
Mini 10.00 40 400.00 12,000.00 120,000.00 144,000.00
Marshmallow
s
Candy – 10.00 40 400.00 12,000.00 120,000.00 144,000.00
Covered
Mini
Chocolates
Nuts 10.00 40 400.00 12,000.00 120,000.00 144,000.00

Chocolate 10.00 40 400.00 12,000.00 120,000.00 144,000.00

Syrup
Caramel 10.00 40 400.00 12,000.00 120,000.00 144,000.00
Syrup
TOTAL 720,000.00 864,000.00

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

VI. Food Expenses

The table below shows the breakdown of food and beverages expenses
without mark – up.

Expenses Ice Cream (php) Toppings (php) Amount (Php)

st
Food Cost for the 1 1,236,000.00 360,000.00 1,596,000.00
Year
nd
Food Cost for the 2 1,483,200.00 432,000.00 1,915,200.00
Year

The table below shows the breakdown of food and beverages expenses
with mark – up.
Expenses Ice Cream (php) Toppings (php) Amount (Php)
st
Food Cost for the 1 2,580,000.00 720,000.00 3,300,000.00
Year
nd
Food Cost for the 2 2,896,000.00 864,000.00 3,760,000.00
Year

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

VII. Income Statement

Invested Cash: 2,000,000.00

Monthly (php) Annual (php)

Cost of Sales

Food Cost (Ice Cream) 123,600.00 1,236,000.00

Food Cost (Toppings) 36,000.00 360,000.00
Total Cost 1,596,000.00

Sales

Food Cost (Ice Cream) 258,000.00 2,580,000.00

Food Cost (Toppings) 72,000.00 720,000.00
Total Cost of Sales 3,300,000.00

Gross Profit from Operations 1,704,000.00

Operating Controllable Expenses

Payroll 71,600.00 716,000.00

Utilities 6,800.00 68,000.00
Expenses 19,175.00 191,753.00
Total Operating Cost 975,753.00

Profit less Operating Cost/ Profit before occupancy

cost 728,247.00

Occupancy Cost
Building 20,735.00 207,350.00
Permits 20,000.00
Total Occupancy Cost 227,350.00

Profit before Interest and Depreciation 500,897.00

Interest 0 0
Depreciation 0 80,000.00

Net Profit 420,807.00

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

CHAPTER 5

CONCLUSION AND RECOMMENDATION

I. Road Blocks

A. Market Issues

1. Generating traffic and leads. Generating enough traffic and leads was

the top marketing challenge, according to the 2016 State of Inbound

report. Marketers are struggling with producing enough demand for their

content. And as the year progress and competition stiffens, this will only

become more true. With so many options of platforms for marketers to

publish their content and even more ways to promote it, it's hard to know

where to focus efforts. (Kolowich, 2016)

2. Target market. Target market identification is another big problem that a

business often encounter. Many small business owners incorrectly

describe their target market as everybody. If you hear yourself describe

your target market as you can sell everyone then you may want to rethink

that position. Everyone is a big target market. (Hennessey, 2013)

B. Organizational or Technical Issues

1. Training the team. As companies scale and technologies continue to

evolve, training the team will become a greater challenge for marketers.

Whether it's training them on the concepts and tools they'll be using every

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

day or making sure they're achieving their full potential, the struggle is

real across the board. (Kolowich, 2016)

2. Hiring top talents. Many companies are shifting more resources to

inbound marketing, which means higher and higher demand for top

marketing talent. But supply simply isn't keeping up. From sourcing the

right candidates to evaluating for the right skills, finding the perfect person

could take months or more. (Kolowich, 2016)

3. Team problems. Teams must be dedicated to working toward an agreed

goal. Should they experience personal disconnect with other team

members, the team can become non-functional. These issues often stem

from organizational or management communication breakdowns that

confuse team and personal common goals. Team leaders must offer

constant feedback and foster cohesiveness. When facing team issues,

managers must diagnose the problem and take immediate corrective

action to avoid more serious performance breakdowns. (Pirraglia)

C. Financial Issues

1. Cash flow. The most important issue to any small business entrepreneur is

cash flow. It does not help a small business to have a profitable upcoming

quarter already signed on the dotted line, if the payroll for this Friday does not

have sufficient funds to pay your employees. Businesses which book revenue

in advance, but do not realize the income for a period of months afterwards,

must be especially careful with this timing. The future ledger may

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

be showing nothing but green, but if the cash-on-hand dips into the red, a

crisis may be coming sooner than your revenue can forestall it.

Maintain lines of credit sufficient to keep your cash flow healthy as

necessary, and keep a rainy day account if possible. (Davidson, E.)

2. Unforseen expenses. Start-up companies and small businesses frequently

run close to the bone and may be profitable only so long as unplanned

events never occur. A retail store which clears $150,000 per year after

expenses may seem to be in good shape, until a slip-and-fall lawsuit

against the store awards the plaintiff $1.3 million and there is no insurance

coverage. Even smaller expenses, such as a one-time government levy on

all businesses in a region, or a rise in the cost of goods, can cause a major

change in the bottom line. (Davidson, E.)

II. Recommendations

In view of the issues stated, the following recommendations are hereby forwarded:

A. Flavour Shoppe should know what their customers really want.

B. Flavour Shoppe should define its real target and should know what it can

realistically serve for the target.

C. Flavour Shoppe should produce ice creams that would be suitable not

only for the youngsters, but for everyone. The business should see

everyone as their target.

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

D. Flavour Shoppe should launch first during summer time, so that the

business would be noticeable and may get a huge number of customers.

E. Flavour Shoppe should have a good advertising about what they can

really serve and offer in order to get the attention of the buyers. This

advertising should include what are their products made of and what

photography they are offering.

F. The owners of Flavour Shoppe should set a meeting before starting the

business selling in order to have a good relationship with the workers.

G. The owners of Flavour Shoppe should assess, monitor, and talk with the

workers about their performances within their assigned job. Workers may

encounter also personal problems with the other team.

H. The owners of Flavour Shoppe should train or offer trainings for the

workers if the owners finds out they lack in required skills.

I. Flavour Shoppe should minimize its expenses in order to meet its correct

cash flow. The business may also consider cheaper materials, but high in

quality.

J. That Flavour Shoppe could use a short time business loans if money is

needed immediately due to bad cash flow.

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

III. Conclusion

Based from the computations, Flavour Shoppe may recover its expenses

immediately through the first 2 years of selling. The following mentioned issues

can be the cause of these results. Although, the business’ condition may be like

this, these problems can immediately be given solutions and recover through the

help of the following mentioned recommendations. These can make Flavour

Shoppe have a good operation and may recover its expenses immediately.

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 Las Piñas City National Senior High School
Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

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rubin/photographs-can-boost your-happiness_b_3210947.html

Nicolas, B. D. (2015, November 13). Instax sales rise in a market dominated by

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sales-rise-in-a-market dominated-by-smartphones

J. (2010, April 07). Just the facts - ice cream in the Philippines. Retrieved from

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philippines_id110524.asp

Top Ten Ice Cream Flavors. (n.d.). Retrieved from

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How stuff works. (n.d.). How do instant cameras work?. Retrieved from

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Davidson, E. (2010, June 28). Financial Problems That Small Business

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Talon Dos Campus
Carnival Park Street, B.F. Resort Village, Talon Dos, Las Piñas City

Enterprises Face. Retrieved from http://smallbusiness.chron.com/financial-

problems-small-business enterprises-face-3528.html

Hennessey, R. (2013, March 1). 5 Problems & Solutions In Small Business

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Business-B2B-Marketing blog/bid/144334/5-Problems-Solutions-In-

Small-Business-Marketing

Kolowich, L. (2016, September 15). 7 of the Top Marketing Challenges Marketers

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them.aspx#sm.0000ze0hwfwylf19xir1wzau80s53

Pirraglia, W. (2011, July 15). Organizational Problems in the Workplace.

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