An Undergraduate Business Plan

Presented to the Faculty of the

College of Business and Management

Naga College Foundation, INC

Naga City

In Partial Fulfillment of the

Requirements in

Bachelor of Science in Hospitality Management

Jallore, Cassandra Mae

Rubia, Kathleen Mae

2023
 Naga College Foundation, Inc.

COLLEGE OF BUSINESS AND MANAGEMENT

Magsaysay Annex, Naga City

APPROVAL SHEET

This undergraduate Business Plan with a business name, Sugar D’ Momma

prepared and implemented by Jallores, Cassandra Mae and Rubia, Kathleen Mae

in partial fulfilment of the requirements in Bachelor of Science in Hospitality

Management, has been examined and recommended for oral examination.

JOHN KYLLE ANTHONY S. BAYOS

Adviser

ORAL EXAMINATION COMMITTEE

Approved by the Oral Examination Committee on the _____of ______2022, with

the rating of __________________.

JOHN KYLLE ANTHONY S. BAYOS EMERIEL C. ALMUENA

Member Member

JANE B. EBUENGA

Chairman

Accepted in partial fulfilment of the requirements in Entrepreneurship in Hospitality,

Business Plan. RENATO BELARO, MBA

Dean, College of Business and Management

 SUGAR D’ MOMMA

Huyonhuyon, Tigaon, Camarines Sur

Contact No.: 09984523361

Email Address: sugardmomma@gmail.com

2023
Executive Summary

Sugar D’ Momma is a general partnership that sells innovative cake using

banana tip with chocolate chips. Differ from the cakes that people usually

eat, Sugar D’ Momma have the philosophy to give new taste to the public

and to the food industry; bringing an alternative healthy sweet flavor that

is accessible to all through their economical banana cake chocolate

overload.

Sugar D’ Momma targets the Tigaon District of Camarines Sur as the centre

of their service seeing as the municipality loves pastries---given the

blooming and standing firm bakeries in its downtown area that sells not

just bread but also cakes, cupcakes, and the likes. Not to mention the

decade old cassava cake of Le Janni Restaurant that lives throughout the

changing time and the switch in economic, political, and social landscape of

the district. These are just amongst of many indicators that the area have

the potential to be a best choice to put up business in sweet delight like

the Sugar D’ Momma.

To make the product of the business penetrate to the mainstream, it will

utilize the use of internet particularly the social networking sites Facebook
and Messenger since social media particularly is a big deal in the everyday

living of the people than ever before.

The operations will be handled by the owners itself, who has experience in

hospitality management, given that it’s small business that offers only one

product. It projects to have 2, 000php from its capital 500php on first

month of actions and confidently exceeds to its target revenue on its

succeeding operations.

Sugar D’ Momma envisioned to become established small business and a

go-to place for alternative cake in baking after its 5 years of operation in

Tigaon, Camarines Sur.

Industry Overview

From the name itself, SUGAR D' MOMMA entered the food industry

specifically into baking and/or pastries. This is a great opportunity to put

up business in sweet delight as the Holiday season has already begun and

is going to its peak. The best time to offer pastries as the demand for the

sweet products would most likely be increased. This great opportunity,

however, has long been seized up by the great names of baking businesses

in Tigaon and Goa such as the Le Jeannie Restaurant which offers the

infamous cassava cake and the Bakers Plaza of Graceland respectively.

These two giant names in the pastry industry in both localities are also

backed by bakeries and other online retailers to bring tight competition in

the field. Still and all, the operators believed that innovation in the business

can make an impact and will have a high chance to penetrate to the long-

made-territory of Le Jeannie and Bakers Plaza. Thus, the owners

confidently enclose that the target revenue of 2, 000php would be attained

and could also be surpassed to achieve the estimated yields of 2, 100php.

Market Analysis and Competition

The target market of SUGAR D' MOMMA is anyone in the service area

which is in Tigaon only regardless of their economic status and

demographic position, as the product is budget and customer friendly.

Particularly that the order quantity, for bilao, will depend on the customer

capacity to buy. These offerings will put the business in a more

comfortable position in the market of the target area considering this mode

of order. The market area as mentioned is in Tigaon only, whereas, the

business offered free delivery (varies from location). This is adopted seeing

the transportation cost it will have if it'll add neighbouring municipalities

such as Goa and Sañgay. Likewise, the business location which isn't around

in Tigaon proper.

The business target revenue within a week is 825 php whether it is in

cake roll styro or in box order or both. All of these aspects are made for

the tight competition within the area taking into account the presence of

bakeries particularly the cassava cake of Le Jannie and online sellers with

the same service, weaknesses of the business that includes the location,

service offered, etc., and economic changes inside the time frame such as

trends, inflation, customer demands, supply, etc. of the business.

Sales and Marketing Plan

The enterprise mainly offers the product to the customers through

online specifically with the use of Facebook and Messenger. This is the best

way to introduce the product in general; what makes it different from

innovative cakes, what makes it special, and etc. as well as the business as

a whole. Appreciative messages to the customers through sticky notes in

the orders and direct messages in the social media platform will also be

utilized for service satisfaction and potentially for new customers or the

refereed consumers through their suggestions. Moreover, appreciation post

through story on business official Facebook page will be exploited to give

value for their support in the product. It's relevant and consistent approach

since the internet has been a huge part of the lives of the people more

than ever before which was brought by the pandemic and by widespread

lockdowns for the past years. For a small business that is craving its name

in the business industry, this is the best move to bring the product near to

the people. Accessibility of the customers to the product will always be the

crucial factor in the success of the business. That is why, the enterprise

adopted the free delivery strategy for neighbouring barangays and 10 php
add in a considerable location within the target area to ensure low-end

costing of the customer to strengthen their purchasing power.

Management Plan

This section focused on the business organizational structure. Since

the Sugar D’ Momma is a small business that offers only one product, the

organization structure is also limited to four function namely the owner/s,

marketing, production, finance, and delivery with only two manpower.

Sugar D’ Momma Organizational Structure

Owners
Cassandra & Kathleen

Marketing
Cassandra

Production Finance Delivery

Cassandra and Kathleen Cassandra Kathleen and Cassandra

Operating Plan
 The production of our business Banana cake Chocolate Overload is

located at Zone 2, Huyonhuyon, Tigaon, Camarines Sur. The business

accepts order via online (Facebook and messenger) and face to face

purchasing. For distribution, it offers free delivery that varies from

locations. The Mode of payment is through Cash on delivery (COD) only.

PROCESS PLANNING FOR MANUFACTURING

Process flow chart of Banana Cake Chocolate Overload

Collecting orders
Gathering of Raw Materials
Mixing of all dry ingredients
In a separate bowl, mix all the wet ingredients
For another bowl, mash the banana
Afterwards, mix the mash banana into mixed wet ingredients

Mix the combined mash banna and wet ingredients into dry materials

Pour the mixture into molder

Put it into steamer for about 14 minutes
Test it with toothpick to clear
Let it cool for about 3 minutes
Packaging

Operational Layout
 Cooking Area Exit

Kitchen Area Mixing

Disposal area
Washing Area

r
t
n
E
Packaging

The lay-out above shows the working environment of Sugar D’

Momma with only three function rooms. This is reasonable space for a

business who only offers one product. This includes:

1. Packaging Area – the space dedicated for wrapping the product or for

finishing touches

3. Mixing Area – the place for preparing the raw ingredients

4. Kitchen Area – reserved space in which the washing, cooking, and

disposal takes place

Production Planning
The Production planning for the whole Product
1. BANANA CAKE CHOCOLATE OVERLOAD (PER CAKE ROLL
STYRO)
Sale forecast per week for Banana PHP 500
cake chocolate overload
Number of product expected to sell 2 Cake Roll Styro
The amount of each product Php 250

4. BANANA CAKE CHOCOLATE OVERLOAD (PER BOX)

Sale forecast per week for Banana PHP 325
Cake Chocolate Overload per loaf
container
Number of product expected to sell 5 loaf container
The amount of each product Php 325

Material Planning
For ingredients and some materials needed in making the banana

cake chocolate overload, the proprietors canvassed at various groceries

stores along the Tigaon proper to make great deals to ingredients and

materials prices. Below is the list of chosen essentials based on the survey

conducted
No Material Ingredients
cost (PHP)
1. All-purpose flour 54

2. Baking Powder 13

3. Baking soda 29

4. Salt 8.25

5. Evaporada 31.41

6. Brown sugar 79.50

 7. Egg 8

8. Butter 75.50

9. Chocolate chips 69

10. Banana 30

11 Vanilla 20

TOTAL 417.66

Supplier of Raw Materials

Items Suppliers
All-purpose flour, sugar, egg El-Yong Grocery Store
margarine evaporada, sugar , baking
Tigaon, Camarines Sur
soda, baking powder

Packaging
No Material As Quantity
purchased
price
Roll Cake Styro 80 10
Glow clear wrap 56.50 1
Clamshell half roll (loaf container) 110 10

Supplier of Packaging
Items Suppliers
Roll Cake Styro, Glow Clear Wrap Prime supermarket
Tigaon, Camarines Sur
Clamshell Half Roll (Loaf container) Shopee

Machine and Equipment Planning

No Material Quantity
1. Steamer 1

Kitchen Utensils
 No Material Quantity
1. Mixing bowl 2

2. Measuring Cups and Spoons 1

3. Grease brush 1

4. Beater 2

5. 100
Molder

6. Loaf aluminium 2
tray

Overhead Requirements
Operation Overheads (indirect materials, maintenance, utilities)
No Types of overhead Cost
1. Gas 100

Location Plan
The location of our Business is in Tigaon, Zone 2, Huyonhuyon, Tigaon,
Camarines Sur

Operating Plan
Christmas Seasons
December 1- December 31, 2022

FINANCIAL PLAN

Sugar D’ Momma

Financial Report
 Week 1

December 5-8, 2022

Sales

Seller: Cassandra Jallores and Kathleen Mae Rubia

Date Product Description Quantity Sold Unit Price Total

12-05-22 1 of 50 pcs banana 1 250 250

cake

12-8- 5pcs of banna cake 3 65 195

2022

445

Production Expenses

Materials Used
No Product Description Quantity Ingredients
cost (PHP)
1. All-purpose flour ½ kg 27
 2. Baking Powder 2 tbsp. 6.5
3. Baking soda 2 tbsp. 0.25
4. Salt ½ tbsp. 0.1
5. Angel’s Evaporada 1 pc. 31.41
(410 ml)
6. Brown sugar ½ kg 39.75
7. Egg 4 pcs. 32
8. Butter 50 g 17
9. Chocolate chips 37.5 g 17.25
10. Banana ½ kg 15
11. Vanilla 2 tbsp. 5
12. Cake roll styro 1 8
13. Loaf container 3 33
14. Clear wrap 18 inch 1
TOTAL 230.26

Net/Gross Income

Business Operations Income (PHP)

Sales 445
Production Expenses 230.26

Total 214.74

Week 2
Financial Report
December 11-17, 2022
Sales
Seller: Cassandra Mae Jallores and Kathleen Mae Rubia
Date Product Description Quantity Sold Unit Price Total (PHP)

(PHP)

12-13-22 Banana Cake 3 of 50 pcs. 750 750

Chocolate Overload
12-15-22 2 of 25 pcs. 250 250
in Cake Roll Styro

12-15-22 Banana Cake 1 65 65

Chocolate Overload

in Loaf Container

1, 065

Production Expenses

Materials Used
No Product Description Quantity Ingredients
cost (PHP)
1. All-purpose flour 1 kg 54
2. Baking Powder 1 (50 g) 13.95
3. Baking soda 4 tbsp. 2 cents
4. Salt 1 tbsp. 0.25
 5. Angel’s Evaporada 2 pc. 62.82
(820 ml)
6. Brown sugar 1 kg 79.50
7. Egg 8 pcs. 64
8. Butter 100 g 34
9. Chocolate chips 75 g 34.5
10. Banana 1 kg 30
11. Vanilla 4 tbsp. 10
12. Cake roll styro 5 40
13. Loaf container 1 11
14. Clear wrap 90 inch 9
TOTAL 443.52

Net/Gross Income

Business Operations Income (PHP)

Sales 1, 065

Production Expenses 443.52

Total 621.48
 Week 3
Financial Report
December 18-24, 2022

Sales
Seller: Cassandra Mae Jallores and Kathleen Mae Rubia
Date Product Description Quantity Sold Unit Price

(PHP)

12-24-22 Banana Cake Chocolate 5 of 50 pcs. 1, 250

Overload in Cake Roll

Styro 2 of 25 pcs. 250

Banana Cake Chocolate 6 390

Overload in Loaf

Container

Total 1, 890

Production Expenses

Materials Used
No Product Description Quantity Ingredients
cost (PHP)
1. All-purpose flour 2 kg 108
2. Baking Powder 2 (100 g) 27.90
3. Baking soda 8 tbsp. 1
4. Salt 2 tbsp. 1
5. Angel’s Evaporada 4 pc. 125.80

6. Brown sugar 2 kg 159

 7. Egg 13 pcs. 105.30
8. Butter 1 (250 g) 75.50
9. Chocolate chips 150 g 69
10. Banana 2 kg 60
11. Vanilla 8 tbsp. 20
12. Cake roll styro 7 56
13. Loaf container 6 66
14. Clear wrap 126 inch 11
TOTAL 885.5

Net/Gross Income

Business Operations Income (PHP)

Sales 1, 890

Production Expenses 885.5

Total 1, 004.5

Week 4
Financial Report
December 25-31, 2022
Sales
Seller: Cassandra Mae Jallores and Kathleen Mae Rubia
Date Product Description Quantity Sold Unit Price

(PHP)

12-31-22 Banana Cake Chocolate 5 of 50 pcs. 1, 250

Overload in Cake Roll

Styro 2 of 25 pcs. 250

Banana Cake Chocolate 6 390

Overload in Loaf

Container

Total 1, 890

Production Expenses

Materials Used
No Product Description Quantity Ingredients
cost (PHP)
1. All-purpose flour 2 kg 108
2. Baking Powder 2 (100 g) 27.90
3. Baking soda 8 tbsp. 1
4. Salt 2 tbsp. 1
 5. Angel’s Evaporada 4 pc. 125.80

6. Brown sugar 2 kg 159

7. Egg 13 pcs. 105.30
8. Butter 1 (250 g) 75.50
9. Chocolate chips 150 g 69
10. Banana 2 kg 60
11. Vanilla 8 tbsp. 20
12. Cake roll styro 7 56
13. Loaf container 6 66
14. Clear wrap 126 inch 11
TOTAL 885.5

Net/Gross Income

Business Operations Income (PHP)

Sales 1, 890

Production Expenses 885.5

Total 1, 004.5

Sugar D’ Momma

Financial Report
 Week 1-4

December 1-31, 2022

Gross Revenue

Business Operations Income (PHP)

Gross Sales 5, 290

Gross Production Expenses 2, 444.48

Total 2, 845.52

Prepared by: kathleenh mae Rubia and Cassandra mae Jallores

Appendices and Exhibits

APPENDIX A

PRODUCT
APPENDIX B.

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