Title Page CA Cow Final

Republic of the Philippines
CAMARINES SUR POLYTECHNIC COLLEGES

Nabua, Camarines Sur
College of Management and Entrepreneurship

Bachelor of Science in Entrepreneurial Management
CA-COW SPREAD
A Proposed Business Plan

Presented to
The Faculty of Instruction
Camarines Sur Polytechnic Colleges
In Partial Fulfilment
of the Requirements for the Degree of
LAYANG B. PIÑON
MARY ROSE B. HERTEZ
JAY ARR C. PASTORAL
April 2018
i

APPROVAL SHEET
The business proposal entitled “CA-COW SPREAD” prepared and
submitted by Layang B. Piñon, Mary Rose B. Hertez and Jay Arr C. Pastoral, in
partial fulfilment of the requirements for the Degree of Bachelor of Science in
Entrepreneurial Management, has been examined and hereby recommended for
acceptance and approval for oral examination.
ARLENE S. LONGARES, MBM

Adviser
ORAL EXAMINATION COMMITTEE
MS. KAHREN B. REDOBLADO

Chairman
MRS. SYRELL M. HALLARE, MBM MRS. LELIT M. ODIAME, MAT

Member Member
ACCEPTED and APPROVED by the Committee on Oral Examination with

the grade of ______ %.
CHERRY LYN M. ODSINADA

Research Instructor
EMILDA E. ESCOLANO, MBA

Dean, College of Management and Entrepreneurship
ii

CERTIFICATION OF THE ADVISER
This is to certify that the proposed business plan of Layang B. Piñon,
Mary Rose B. Hertez and Jay Arr C. Pastoral entitled CA-COW SPREAD
passed the oral examination. This further certifies that the suggestions and
recommendations given by the oral examination committee were duly and
complied with.

Adviser
iii

CERTIFICATION OF THE EDITOR
Mary Rose B. Hertez and Jay Arr C. Pastoral entitled CA-COW SPREAD, as
prescribed by the rules on writing research specified under the college manual,
was cautiously reviewed and edited by the undersigned.
RHODA J. PEÑAFIEL
Editor
iv

CERTIFICATION OF THE FINANCIAL CONSULTANT
Mary Rose B. Hertez and Jay Arr C. Pastoral entitled CA-COW SPREAD,
consulted the undersigned in terms of its financial feasibility.

Financial Consultant
v

CERTIFICATION OF THE SECRETARY
This is to certify that the suggestions and recommendations given by the
panel of examiners in connection with the oral examination of Layang B. Piñon,
Mary Rose B. Hertez and Jay Arr C. Pastoral during the defense of their
business plan entitled CA-COW SPREAD have been fully complied.
MA. ELOISA Y. TANA

Secretary
vi

PREFACE
Entrepreneurs play an important role in attaining the vision of economic
development of our country. They are prime movers of this plan. They are the
one who will do innovations. As an entrepreneur, they were contributing to
economic development of the country.
The purpose of the present study is to learn the sequence of instructions
and practical applications of a business. Learning is achieved through a
feasibility study which will determine the relationship between the acquired
knowledge by applying those learned ideas and the actual and practical activities
of the course.
The content of this proposed business come from the proponent’s ideas
and researches about the growing demand for delicious spreads. It is basically
obvious there are a lot of existing business or competitors in the market
associated for this but the proponents made a difference on their products by
improving its taste and using nutritious ingredients. The proposed business plan
focused on food innovations of this generation. The proponents adopted the
study about a spread made out of cacao beans and adding cow’s milk as one of
the main ingredients. A kind of spread that people specially kids will surely love.
It can be served during breakfast, snacks and other gatherings.
The Researchers
vii

ACKNOWLEDGMENT
The feasibility study would not be possible without the support, guidance
and the help of some individuals. It is remarkably made possible through the
effort of the persons who provided their full attention and support at all stages
from the research studies down to its production.
PROF. EMILDA E. ESCOLANO, Dean, College of Management and
Entrepreneurship for her guidance to the proponents.
MS. CHERRY LYN N. ODSINADA, Research Instructor for her support
and guidance during the entire period of this study and for the completion of this
study.
MRS. ARLENE S. LONGARES, the adviser and consultant/statistician, for
her untiring assistance, advice, knowledge and constant encouragement that she
shared to us, for giving us enough time and effort in helping us in accomplishing
the task and solve the problems that we encountered, for helping in making the
financial feasibility, and for spending time to the proponents to teach and
enhance their knowledge about the financial statements.
MS. RHODA J. PEÑAFIEL, the editor, for her guidance about the proper
arrangements of content, and for the patience correcting our mistakes in the said
written document.
viii

MRS. PRECY O. GONOWON, college librarian, for the understanding and
support during the proponent’s research.
MRS. LELIT M. ODIAME, MRS. SYRELL M. HALLARE and MS.
KAHREN B. REDOBLADO, for sharing their insights and suggestions provided
valuable information to the researchers to improve the business plan.
To the RESPONDENTS, who extended their immense help by providing
the required information, which in turn help in achieving the objective of the
study.
To the proponent’s parents, MR. & MRS. GERARDO G. PIÑON, MR. &
MRS. EUGENIO B. HERTEZ, and MR. & MRS. EDDIE R. PASTORAL, for their
continued belief and steadfast financial support, for giving us the advice that
helped us in fulfilling our goals, for the concern that made us more inspired and
made rough ways easier to reach this end.
To their FRIENDS, CLASSMATES and RELATIVES, for the support,
constant encouragement, good times and guidance that also contributed to the
knowledge that made the proponents more inspired in fulfilling their goals and
task in doing thesis.
Above all, to the ALMIGHTY GOD whose infinite wisdom gave us
strength, endless guidance, knowledge and sources, peace of mind, enough
ix

confidence, good health and enough capability to surmount difficulties through
our way in completing and achieving a successful thesis.
Thank you very much and God bless.
Layang, Mary Rose & Jay-Arr
x

EXECUTIVE SUMMARY
Highlights
Ca-Cow Spread is the proposed name of the business. The name Ca-Cow
Spread is the combination of Cacao and Cow’s milk. The proposed business
offers a special variety of spread that was made out of local cacao beans infused
with fresh cow’s milk as substitute to other milk products. The products are
sealed in a glass jar, tagged with its business logo and labels ready for
distribution to the market.
The proposed type of business is partnership that will be operated and
managed by Layang B. Piñon as the general and financial officer-in-charge who
has the overall control of the financial transactions, Mary Rose B. Hertez as the
marketing officer in charge who is responsible in product distribution and Jay Arr
C. Pastoral as the production officer-in-charge who will lead the production
process of the business. Each proponent has individual shares from the total
capital of ₱ 27,968.25 in the business.
The production site of the Ca-Cow Spread will be located at Sto. Domingo
Nabua Camarines Sur and will be distributed to stores within the Rinconada Area
and nearby towns. The raw material and other supplies of the product will be
procured in the nearby market. All legal permits will be secured for the safety of
the business and the buyer as well. The business aims to serve delicious and
nutritious foods in the Rinconada Area and nearby towns.
xi

VISION
Ca-Cow Spread as the leading chocolate spread business in Bicol.
MISSION
To provide a home-made cacao spread infused with cow’s milk all year round
that serves and satisfies its customer’s demand
GOALS
To be the well-known chocolate spread supplier throughout the locality.
OBJECTIVES
1. To have an immediate return of investment and earn profit,
2. To be able to produce and sell home-made, delicious and nutritive
chocolate spread,
3. To satisfy chocolate lovers with prompt service,
4. To help in the development of the community,
5. To a certain extent, double the production for future expansion of the
business
xii

TABLE OF CONTENTS
Page
TITLE PAGE i
APPROVAL SHEET ii
CERTIFICATION OF THE EDITOR iii
CERTIFICATION OF THE ADVISER iv
CERTIFICATION OF THE FINANCIAL CONSULTANT v
CERTIFICATION FROM THE SECRETARY vi
ACKNOWLEDGMENT viii
EXECUTIVE SUMMARY xi
Vision
Mission
Goals
Objectives
TABLE OF CONTENTS xiv
LIST OF FIGURES xvii
LIST OF TABLES xviii
LIST OF PLATES xx
xiii

TABLE OF CONTENTS
Chapter Page
1 INTRODUCTION 1
Notes 4
2 REVIEW OF RELATED LITERATURE AND STUDIES 5
Related Literature 5
Related Studies 14
Notes 17
3 PROJECT BACKGROUND 18
Project Proponents 18
Proposed Name of the Business 19

Form of Business Organization 19
Production Site and Location 19
Description of Business Logo 20

4 MANAGEMENT AND PERSONNEL FEASIBILITY 23
Personnel 23
Organizational Structure 24
Management Proposal 27
System and Form Design 28
5 MARKETING FEASIBILITY 30
General Marketing Description 30
Demand 31
xiv

Supply 31
Demand Supply Analysis 32
Proposed Marketing Program 36
Promotion Strategy 36
Distribution Strategy 38
Packaging 40
System and Form Design 42
Label 42
6 TECHNICAL FEASIBILITY 45
The Product 45
Product Recipe 47
Production Process 48
Materials Handling Design 50
Technological Assistance 51
Project Site 51
Project Layout 53
Plant Size and Production Schedule 55
Building Facilities 56
Kitchen Tools and Utensils 57

Equipment 60
Furniture and Fixtures 63
Utilities and other expenses 64
Raw Material Requirements 64

Manpower Requirements 68
xv

Waste and Waste Disposal Management 69
Production Cost 70
7 FINANCIAL FEASIBILITY 72
Total Projected Cost 72

Basic Assumption 73
Projected Financial Statements 73
Projected Financial Analysis 76

8 SOCIO-ECONOMIC FEASIBILITY 79
Government Benefits 79
Employee Benefits 79
Proponents Benefits 80
Consumer Benefits 80
9 PROJECT IMPLEMENTATION AND TIMETABLE 82
Project Evaluation and Review Technique 84
Budgeting and Cost 84

Assignments and Activities 85
BIBLIOGRAPHY 87
Books 88
Websites 89
ANNEXES 91
CURRICULUM VITAE 109
xvi

LIST OF FIGURES
Figures Page
1 Business Logo 21
2 Organigram 25
3 Facebook Page 37
4 Distribution Channel 39
5 Packaging 41
6 Product Label 43
7 The Product 46
7 Production Process 49
9 Project Site 52
10 Production Layout 54
xvii

LIST OF TABLES
Tables Page
1 Acceptability of Ca-cow Spread in terms of Aroma 33
2 Acceptability of Ca-cow Spread in terms of Taste 33
3 Acceptability of Ca-cow Spread in terms of Texture 34
4 Acceptability of Ca-cow Spread in terms of Appearance 35
5 Acceptability of Ca-cow Spread in terms of Packaging 35
6 Ingredients 47
7 Production Schedule of the Personnel 55
8 Production Schedule 56
9 Kitchen Tools and Utensils 57
10 Equipment 61
11 Furniture & Fixtures 63
12 Manufacturing Overhead Cost 63
13 Utilities and Other Expenses 64
14 Packaging 66
15 Office Supplies 67
16 Permits and Licenses 67
17 Production Materials 68
xviii

18 Salaries 69
19 Production Cost of Ca-cow Spread 70
20 Gantt chart of Activities 83
xix

LIST OF PLATES
Plates Page
1 Wooden Spoon, Measuring Cup, Measuring Spoons 58
2 Mixing Bowl, Food Bowl, Carajay or Wok 59
3 Funnel, Weighing Scale 60
4 LPG Tank, Heavy Duty Gas Stove, Personal Refrigerator 62
5 Cacao Beans 64
6 Cow’s Milk, All-Purpose Cream, Butter 65
7 Sugar, Iodized Salt 66
xx

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Republic of the Philippines

CAMARINES SUR POLYTECHNIC COLLEGES

College of Management and Entrepreneurship

A Proposed Business Plan

College of Management and Entrepreneurship

The business proposal entitled “CA-COW SPREAD” prepared and

partial fulfilment of the requirements for the Degree of Bachelor of Science in

Entrepreneurial Management, has been examined and hereby recommended for

acceptance and approval for oral examination.

ARLENE S. LONGARES, MBM

ORAL EXAMINATION COMMITTEE

MS. KAHREN B. REDOBLADO

MRS. SYRELL M. HALLARE, MBM MRS. LELIT M. ODIAME, MAT

ACCEPTED and APPROVED by the Committee on Oral Examination with

CHERRY LYN M. ODSINADA

EMILDA E. ESCOLANO, MBA

College of Management and Entrepreneurship

CERTIFICATION OF THE ADVISER

This is to certify that the proposed business plan of Layang B. Piñon,

recommendations given by the oral examination committee were duly and

ARLENE S. LONGARES, MBM

College of Management and Entrepreneurship

CERTIFICATION OF THE EDITOR

This is to certify that the proposed business plan of Layang B. Piñon,

was cautiously reviewed and edited by the undersigned.

College of Management and Entrepreneurship

CERTIFICATION OF THE FINANCIAL CONSULTANT

This is to certify that the proposed business plan of Layang B. Piñon,

consulted the undersigned in terms of its financial feasibility.

ARLENE S. LONGARES, MBM

College of Management and Entrepreneurship

CERTIFICATION OF THE SECRETARY

This is to certify that the suggestions and recommendations given by the

panel of examiners in connection with the oral examination of Layang B. Piñon,

business plan entitled CA-COW SPREAD have been fully complied.

MA. ELOISA Y. TANA

College of Management and Entrepreneurship

Entrepreneurs play an important role in attaining the vision of economic

one who will do innovations. As an entrepreneur, they were contributing to

economic development of the country.

The purpose of the present study is to learn the sequence of instructions

and practical applications of a business. Learning is achieved through a

obvious there are a lot of existing business or competitors in the market

focused on food innovations of this generation. The proponents adopted the

It can be served during breakfast, snacks and other gatherings.

College of Management and Entrepreneurship

from the research studies down to its production.

PROF. EMILDA E. ESCOLANO, Dean, College of Management and

Entrepreneurship for her guidance to the proponents.

MS. CHERRY LYN N. ODSINADA, Research Instructor for her support

MRS. ARLENE S. LONGARES, the adviser and consultant/statistician, for

enhance their knowledge about the financial statements.

College of Management and Entrepreneurship

support during the proponent’s research.

MRS. LELIT M. ODIAME, MRS. SYRELL M. HALLARE and MS.

KAHREN B. REDOBLADO, for sharing their insights and suggestions provided

valuable information to the researchers to improve the business plan.

To the RESPONDENTS, who extended their immense help by providing