Entrep 10 WK 7

DAILY LESSON PLAN (DLP)
JHS: __/____ School PETHS Grade Level 10

SHS: _______ Learning
Sch. Yr: 2022-2023 Teacher VIVRAM M. ZAMORAS ENTREPRENEURSHIP
Area
Quarter: ___2____ MAHOGANY
Date/Time/ Monday : 12:30-1:30 pm Jan. 9, 2023
Section(s) Thursday: 12:30- 1:30 pm Jan. 12, 2023
I. OBJECTIVE/S
A. Content Standards
B. PERFORMANCE STANDARDS
C. LEARNING COMPETENCIES: Come up with a pattern of computation to price your own products or services.
II. SUBJECT MATTER

Lesson: Determine Pricing of Products and Services Using Pricing Model
Reference(s): Competency Based Learning Material
Materials: Chalkboard, manila paper, chalk
Strategy/ies: Brain storming or Group Dynamics
III. PROCEDURE
a. Preliminary Activities
1. Prayer
2. Greetings and checking of attendance
3. Review of the past lesson
B. Lesson Proper
1. Preparation/Motivation
The teacher asks the following questions:
- When you go to a supermarket, what do you usually buy?
- How much is it?
- Have you wondered about the basis of pricing a product?
2. Presentation
• The teacher presents the lesson “Plan a Business: Lesson 1 Discuss the Importance of a Business Plan”
3. Discussion
• The students will search the meaning of the following words in the library or on the internet.
Words to study:
a. Mark-up d. Product
b. Pattern e. Services
c. Price f. Strategy
• The teacher also discusses the different pricing strategies as well as the practices for pricing products.
Things that you may consider one of the following pricing strategies if you still do not have
your own strategy:
o Value-based pricing (price increases when there are evident results)

o Posting P9.95 instead of P10; P24.50 instead of P25.00; and others
o Value pack (mixture of clustered products with varied prices in one pack or bag)
o Cost-plus-pricing method (setting up price targeting specific profit)
o High Price Approach aiming to set quality and status. It is also called as prestige strategy
o Penetration market is common to the new entrepreneurs. They are doing it in order to establish
market and build up more customers.
o Free tasting (Sampling Approach)
o Result pay scheme (Trial Method)
Here are some models in pricing goods and services. These will help you to know how you can
compute prices of your own product and service business. Find out if this pricing scheme is appropriate to use
in the production of your business:
1. Percentage Allocation Approach (PAA). This is good for product business. Decide for the percentage
value to be added to the actual cost of your product or service. Below are examples:
A. Unit Cost of Product (UCP), TVE T-Shirt = P55.00

Target Profit in Percent (TPP) =40%
COMPUTATION = UCP + TPP
= P55.00 x .40 = P22.00
= P55.00 + P22.00
UNIT PRICE = P77.00
2. Average Mark-up Approach (AMA). This is appropriate to the service type of business. Mark-up consists
of damaged merchandise, employee discounts, markdowns, operating expenses, profits and shortages.
How to compute for the pricing of a service type of business.
a. Assume that you are operating a laundry service business
b. Decide for 60% profit against actual cost of every laundry service, where 20% intends to support
and finance some operating expenses like damaged merchandise, employee discounts, markdowns,
operating expenses, profits and shortages.
c. Consider a 40% mark-up to be added to the cost of the service
Price of laundry service per kilo:

Cost of laundry = P20.00
General Markup = 60%
*40% Target Profit (TP); 20% Operating Expenses (OE)
PRICE = Cost of laundry + TP + OE

= P20.00 + 40% + 20%
= P20.00 + P8.00 + P4.00
= P32.00
It is suggested that the following goodwill investment package chart be applied on your laundry business.
Let us find out how much you will sacrifice to invest for a possible goodwill using the data above:
Unit price per laundry service P32.00 x 10 kilos -5% discount/10

= P32.00x10-5% /10
= P320.00-P16.00/10
= P30.40
4. Generalization
• The teacher asks the following questions to the students:
- Why is it important to value the importance of honest and accurate computation in pricing?
- How can pricing policy help every entrepreneur?
5. Application
• The students answer the following by pairs.
a. Assuming that you need to supply a school canteen of bottled mineral water, 500 ml with a cost of
P6.50/bottle, how do you determine the price per bottle? Please explain your answer below by
showing the computation.
b. If you will compute for the service of a doctor’s professional fee of P380.00 per consultation (inclusive
of the clinic rental, bills, etc.) how much will the doctor’s consultation service be? Discuss your answer
below by showing the computation for 60% general mark-up.
IV. EVALUATION/ASSESSMENT
Direction: Answer the questions below honestly and write the letter and the word of your answer in your activity notebook
1. If you have 10 jackets for P180.00 unit cost, how much will be the unit price at 40% Target Profit in Percent (TPP)?
a. P272.00 b. P295.00 c. P252.00
2. Compute how much will be the price of a bottle of perfume when the cost is P250.00 with 38%TPP?
a. P380.00 b. P299.00 c. P345.00
3. With 10% discount incentive, what will be the unit price of 10 kilos laundry if the service is P32 per kilo?
a. P320.00 b. P232.00 c. P288.00
4. In a laundry shop, when do you give a discount of 10%

a. 5 to 12 kilos of laundry b. 10 to 13 kilos of laundry c. 14 to 15 kilos of laundry
5. What is the effect in business when the TR is lesser than the TC?
a. There is a business loss b. There is a profit c. There is no gain and no loss
6. What is the business condition when the TR is greater than TC?

a. There is a business loss b. There is a profit c. There is no gain and no loss
7. In a laundry shop, when do you give a discount of 10%?

a. 5 to 12 kilos of laundry b. 10 to 13 kilos of laundry c. 13 kilos of laundry and above
8. It refers to the value sets for rendering a service or product for sale or the amount paid for commodities.
a. cost b. price c. profit
9. How much is the price of a bottle of perfume when the cost is P250.00 with 38%TPP?
a. P380.00 b. P299.00 c. P345.00
10. A method of setting a price according to the values of the products or services offered to the clients that usually increases
when there are evident results.
a. cost-plus-pricing method b. return on investment pricing c. value-based pricing
V. ASSIGNMENT/AGREEMENT
Research about business trial run and search on designs suited for any business.
VI. REFLECTION
The students were able to determine the rules of production in their enterprise.
Prepared by:
VIVRAM M. ZAMORAS
Subject Teacher
APPROVED:
NOEL G. SOLIS RN
School Principal II

Entrep 10 WK 7

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DAILY LESSON PLAN (DLP)

JHS: /__ School PETHS Grade Level 10

II. SUBJECT MATTER

Reference(s): Competency Based Learning Material

Materials: Chalkboard, manila paper, chalk

Strategy/ies: Brain storming or Group Dynamics

o Value-based pricing (price increases when there are evident results)

A. Unit Cost of Product (UCP), TVE T-Shirt = P55.00

Price of laundry service per kilo:

PRICE = Cost of laundry + TP + OE

Unit price per laundry service P32.00 x 10 kilos -5% discount/10

4. In a laundry shop, when do you give a discount of 10%

6. What is the business condition when the TR is greater than TC?

7. In a laundry shop, when do you give a discount of 10%?

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