COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

BUSINESS NAME

And logo

A Business Plan Implementation Portfolio

Presented to the Faculty of Quezon City University
San Bartolome, Novaliches Quezon City
2nd Semester, Academic Year: 2022-2023

In Partial Fulfillment of the Requirements for the Degree

Bachelor of Science in Entrepreneurship

By: SECTION

(Name of Members, in alphabetical Order)

MENTOR:

MAY 2023

1
 COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

CERTIFICATION OF APPROVAL

This business plan implementation paper of COMPANY NAME submitted by

SURNAMES OF MEMBERS (in alphabetical order) in partial fulfillment of the
requirements for the degree BACHELOR OF SCIENCE IN
ENTREPRENEURSHIP has been examined during the Oral Examination.

Mentor
________________________________________________________________________

Approved by the Panel on Oral Examination on DATE of Defense

Panel Chair

Panel Member Panel Member

Accepted in partial fulfillment of the requirements for the degree BACHELOR

OF SCIENCE IN ENTREPRENEURSHIP.

Dr. Gerardo T. Bautista, CPA

Dean

2
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

CERTIFICATION of EDITING

This Business Plan Implementation paper of:

COMPANY NAME

was PROOFREAD by the undersigned on (Month Day year).

(Signature)

Complete Name

3
 COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

ACKNOWLEDGEMENT

The team conveys our intense gratitude to the following persons who have

bestowed upon us their generous support in every possible way they can to complete

this project:

To the mentor, (name),

The panelists,

To our parents,

To --

Above all, the Almighty God, for giving US strengths in all aspect—this can

never be possible without His blessings, gift of knowledge, and wisdom bestowed upon

us. Indeed, TO GOD BE THE GLORY!

-INITIALS OF MEMBER

4
 COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

TABLE OF CONTENTS

Page

TITLE PAGE…………………………………………………………………. i

CERTIFICATION OF APPROVAL…………………………………………. Ii

CERTIFICATION OF EDITING……………………………………………… iii

ACKNOWLEDGEMENT………………………………………………………. iv

TABLE OF CONTENTS……………………………………………………… v

LIST OF TABLES…………………………………………………………….. vi

LIST OF FIGURES…………………………………………………………….. vii

BUSINESS PROFILE 1

A. Enterprise Name
B. About the Enterprise
C. Vision
D. Mission
E. Objectives
F. Core Values
G. The Product
H. Organizational Chart
I. Financial Highlights

BUSINESS MODEL CANVAS

FINANCIAL PERFORMANCE

A. Start-up Capital
B. Capital Contribution
C. Sales Performance
D. Comparative Financial Statements
E. Statement of Profit and Loss
F. Statement of Cash Flow
G. Statement of Financial Position
H. Statement of Changes in Partners’ Equity
I. Financial Ratios
J. Financial Schedules

5
 COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

BUSINESS ASSESSMENT

A. Assessment of Implemented Marketing Strategies

B. Assessment of Implemented Production Activities
C. SWOT Analysis

REALIZATIONS AND LEARNING INSIGHTS

APPENDICES

Appendix 1: Partners’ Directory

Appendix 2: Suppliers’ Directory
Appendix 3: Marketing Collaterals
Appendix 4: Business Plan Implementation Photos
Appendix 5: Duty Hours Completion
Appendix 6: Entrepreneurial Competencies Assessment
Appendix 7: Other Supporting Documents

6
 COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

LIST OF TABLES

Table No. Table Title Page

7
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

LIST OF FIGURES

Figure No. Figure Title Page

8
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

BUSINESS PROFILE
(Refer to your Business Plan)
A. Enterprise Name:
Website/Social Media Account:
Email:
Contact No:
Business Address:

B. About the Enterprise – Briefly describe the company and its’ history

C. Vision

D. Mission

E. Objectives - Present the Enterprise’s objectives using the SMART method.

F. Core Values

G. The Product – briefly describe the product (provide picture).

H. The Team

Team Photo (wearing Enterprise Shirt)

Organizational Chart

I. Financial Highlights

Graphical Presentation of Start-up Capital, Sales, Net Profit, and Financial

Position
Ex.

ENTERPRISE NAME
FINAN-
120,000 CIAL HIGHLIGHTS
Php100,000
100,000
Php80,000
80,000
Php70,000

60,000
Php50,000
40,000

20,000

0
Start-up Capital Sales Net Profit Financial Position

9
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

Tabular Presentation of Financial Ratios (Net Profit Margin, ROI, Payback

period)

ENTERPRISE NAME
FINANCIAL RATIOS
NET PROFIT MARGIN

RETURN ON INVESTMENT

PAYBACK PERIOD

10
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

BUSINESS MODEL CANVAS

KEY KEY VALUE CUSTOMER CUSTOMER

PARTNERS ACTIVITIES PROPOSITION RELATIONSHIP SEGMENT

KEY
CHANNELS
RESOURCES

COST STRUCTURE REVENUE STREAMS

Total Fixed Costs

Total Variable Costs

Total Start-up Costs

11
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

FINANCIAL PERFORMANCE

A. Start-up Capital

Ex.

Start-up Capital
Start-up Assets
Production Equipment/Tools/Furniture Php2,500.00
Food Stall
Total Start-up Assets 2,500.00
Start-up Expenditures
Marketing Expense (2 months provision) 9,400.00
Materials Purchase (2 months provision) 26,632.33
Packaging (2 months provision) 2,725.00
Production Supplies (2 months provision) 2,500.00
Direct Labor (2 months provision) 3,375.00
Salaries/ Allowances (2 months provision) 5,625.00
Training Expenses 5,000.00
Rent and Utilities (2 months provision) 1,000.00
Transportation Expenses (2 months provision) 1,050.00
Office Supplies 500.00
Licenses, Permits and Registration Expenses 5,000.00
Total Start-up Expenditures 62,807.33
Contingency Fund 9,692.67
Total Start-up Capital Php75,000.00

12
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

B. Capital Contribution – show the capital contribution of each owner.

Ex.

CAPITAL CONTRIBUTION
NAME Contribution % of Shares
Partner 1 Php5,000.00 6.67%
Partner 2 5,000.00 6.67%
Partner 3 5,000.00 6.67%
Partner 4 5,000.00 6.67%
Partner 5 5,000.00 6.67%
Partner 6 5,000.00 6.67%
Partner 7 5,000.00 6.67%
Partner 8 5,000.00 6.67%
Partner 9 5,000.00 6.67%
Partner 10 5,000.00 6.67%
Partner 11 5,000.00 6.67%
Partner 12 5,000.00 6.67%
Partner 13 5,000.00 6.67%
Partner 14 5,000.00 6.67%
Partner 15 5,000.00 6.67%
Total Php75,000.00 100%

C. Sales Performance

(Monthly and Weekly)

Ex.

Sales Summary
Month November December January February March TOTAL

Sales
1,080 3,240 3,600 4,200 4,800
Volume

Selling
Php120.00 Php115.00 Php115.00 Php115.00 Php120.00
Price
Sales in
Php129,600.00 Php372,600.00 Php414,000.00 Php483,000.00 Php576,000.00
Pesos

13
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

November
Week
Nov. 1 - 6 TOTAL
Covered
Sales
Volume

Selling
Price
Sales in
Pesos

D. Comparative Financial Statements

Enterprise Name

Comparative Statement of Profit and Loss

Business Plan vs Business Implementation

Variance
Business (Business Implem – Business Plan)
Business Plan
Implementation Amount Percentage
[(Amount/BP) x 100]

Sales Php129,600.00 Php372,600.00

Other Income Php500.00

Less: Cost of Goods Sold 73,537.10 220,106.12

Gross Profit 56,062.90 152,493.88

Less: Operating Expenses

Marketing Expenses 11,800.00 19,400.00

Administrative Expenses 22,250.00 41,250.00

Total Operating Expenses 34,050.00 60,650.00

Net Profit Php22,012.90 Php91,843.88

14
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

Enterprise Name
Comparative Statement of Cash Flow
Business Plan vs Business Implementation
Variance
Business (Business Implem – Business Plan)
Business Plan
Implementation Amount Percentage
[(Amount/BP) x 100]

Cash Inflows
Star-up Capital Php75,000.00 Php0.00
Sales 129,600.00 372,600.00
Total Cash Inflows 204,600.00 372,600.00
Cash Outflows
Marketing Expenses 11,800.00 19,400.00
Materials Purchase 53,264.67 161,494.56
Packaging 5,450.00 16,200.00
Production Supplies 5,000.00 10,000.00
Direct Labor 6,750.00 21,150.00
Salaries/ Allowances 11,250.00 35,250.00
Training Expenses 5,000.00 0.00
Rent and Utilities 2,000.00 6,000.00
Transportation Expenses 2,100.00 5,300.00
Office Supplies 500.00 500.00
Production
Equipment/Tools/Furniture 2,500.00 0.00
Licenses, Permits and Registration
Expenses 5,000.00 5,000.00
Total Cash Outflows 110,614.67 280,294.56
Net Cash Flow 93,985.33 92,305.44
Add: Beginning Cash Balance 0.00 93,985.33
Ending Cash Balance Php93,985.33 Php186,290.77

15
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

Enterprise Name
Comparative Statement of Financial Position
Business Plan vs Business Implementation
Variance
Business (Business Implem – Business Plan)
Business Plan
Implementation Amount Percentage
[(Amount/BP) x 100]

ASSETS

Current Assets
Cash Php93,985.33 Php186,290.77
Finished Goods Ending Inventory 680.90 679.34
Total Current Assets 94,666.23 186,970.11
Non-Current Assets
Production
Equipment/Tools/Furniture 2,500.00 2,500.00
Less: Accumulated Depreciation 153.33 613.33
Total Non-Current Assets 2,346.67 1,886.67
TOTAL ASSETS Php97,012.90 Php188,856.78
LIABILITIES & PARTNER'S
EQUITY
Partners' Equity Php75,000.00 Php97,012.90
Net Profit 22,012.90 91,843.88
TOTAL LIABILITIES &
PARTNERS EQUITY
Php97,012.90 Php188,856.78

E. Statement of Profit and Loss

Enterprise Name
Statement of Profit and Loss
For the month of November 2022 – March 2023
November December January February March
Sales Php129,600.00 Php372,600.00 Php414,000.00 Php483,000.00 Php576,000.00
Other Income Php500.00
Less: Cost of Goods
Sold 73,537.10 220,106.12 243,889.04 281,669.17 320,757.67
Gross Profit 56,062.90 152,493.88 170,110.96 201,330.83 255,242.33
Less: Operating
Expenses
Marketing Expenses 11,800.00 19,400.00 19,400.00 19,400.00 19,400.00
Administrative
Expenses 22,250.00 41,250.00 42,000.00 42,000.00 42,000.00
Total Operating
Expenses 34,050.00 60,650.00 61,400.00 61,400.00 61,400.00
Php139,930.8
Net Profit Php22,012.90 Php91,843.88 Php108,710.96 3 Php193,842.33

16
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
F. Statement of Cash Flow

Enterprise Name
Statement of Cash Flow
For the month of November 2022 – March 2023
November December January February March

Cash Inflows
Star-up Capital Php75,000.00 Php0.00 Php0.00 Php0.00 Php0.00
Sales 129,600.00 372,600.00 414,000.00 483,000.00 576,000.00
Total Cash Inflows 204,600.00 372,600.00 414,000.00 483,000.00 576,000.00
Cash Outflows
Marketing Expenses 11,800.00 19,400.00 19,400.00 19,400.00 19,400.00
Materials Purchase 53,264.67 161,494.56 183,027.17 217,802.33 253,895.29
Packaging 5,450.00 16,200.00 18,000.00 21,000.00 24,000.00
Production Supplies 5,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Direct Labor 6,750.00 21,150.00 21,600.00 21,600.00 21,600.00
Salaries/ Allowances 11,250.00 35,250.00 36,000.00 36,000.00 36,000.00
Training Expenses 5,000.00 0.00 0.00 0.00 0.00
Rent and Utilities 2,000.00 6,000.00 6,000.00 6,000.00 6,000.00
Transportation Expenses 2,100.00 5,300.00 5,300.00 5,300.00 5,300.00
Office Supplies 500.00 500.00 500.00 500.00 500.00
Production
Equipment/Tools/Furniture 2,500.00 0.00 0.00 0.00 0.00
Licenses, Permits and
Registration Expenses 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Total Cash Outflows 110,614.67 280,294.56 304,827.17 342,602.33 381,695.29
Net Cash Flow 93,985.33 92,305.44 109,172.83 140,397.67 194,304.71
Add: Beginning Cash Balance 0.00 93,985.33 186,290.77 295,463.61 435,861.28
Ending Cash Balance Php93,985.33 Php186,290.77 Php295,463.61 Php435,861.28 Php630,165.99

G. Statement of Financial Position

17
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
Enterprise Name
Statement of Financial Position
For the month of November 2022 – March 2023
November December January February March
ASSETS

Current Assets
Cash Php93,985.33 Php186,290.77 Php295,463.61 Php435,861.28 Php630,165.99
Finished Goods Ending
Inventory 680.90 679.34 677.46 670.62 668.24
Total Current Assets 94,666.23 186,970.11 296,141.07 436,531.90 630,834.23
Non-Current Assets
Production
Equipment/Tools/Furniture 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
Less: Accumulated
Depreciation 153.33 613.33 1,073.33 1,533.33 1,993.33
Total Non-Current Assets 2,346.67 1,886.67 1,426.67 966.67 506.67
Php188,856.7
TOTAL ASSETS Php97,012.90 8 Php297,567.74 Php437,498.57 Php631,340.89
LIABILITIES &
PARTNER'S EQUITY
Partners' Equity Php75,000.00 Php97,012.90 Php188,856.78 Php297,567.74 Php437,498.57
Net Profit 22,012.90 91,843.88 108,710.96 139,930.83 193,842.33
TOTAL LIABILITIES & Php188,856.7
PARTNERS EQUITY Php97,012.90 8 Php297,567.74 Php437,498.57 Php631,340.89

H. Statement of Changes in Partners’ Equity

Enterprise Name
Statement of Changes in Partners' Equity
For the Month Ended November 30, 2022
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity
Partner 1 Php5,000.00 6.67% Php1,467.53 Php6,467.53
Partner 2 5,000.00 6.67% 1,467.53 6,467.53
Partner 3 5,000.00 6.67% 1,467.53 6,467.53
Partner 4 5,000.00 6.67% 1,467.53 6,467.53
Partner 5 5,000.00 6.67% 1,467.53 6,467.53
Partner 6 5,000.00 6.67% 1,467.53 6,467.53
Partner 7 5,000.00 6.67% 1,467.53 6,467.53
Partner 8 5,000.00 6.67% 1,467.53 6,467.53
Partner 9 5,000.00 6.67% 1,467.53 6,467.53
Partner 10 5,000.00 6.67% 1,467.53 6,467.53
Partner 11 5,000.00 6.67% 1,467.53 6,467.53
Partner 12 5,000.00 6.67% 1,467.53 6,467.53
Partner 13 5,000.00 6.67% 1,467.53 6,467.53
Partner 14 5,000.00 6.67% 1,467.53 6,467.53
Partner 15 5,000.00 6.67% 1,467.53 6,467.53
Total Php75,000.00 100% Php22,012.90 Php97,012.90

Enterprise Name
Statement of Changes in Partners' Equity
For the Month Ended December 31, 2022

18
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity
Partner 1 Php6,467.53 6.67% Php6,122.93 Php12,590.45
Partner 2 6,467.53 6.67% 6,122.93 12,590.45
Partner 3 6,467.53 6.67% 6,122.93 12,590.45
Partner 4 6,467.53 6.67% 6,122.93 12,590.45
Partner 5 6,467.53 6.67% 6,122.93 12,590.45
Partner 6 6,467.53 6.67% 6,122.93 12,590.45
Partner 7 6,467.53 6.67% 6,122.93 12,590.45
Partner 8 6,467.53 6.67% 6,122.93 12,590.45
Partner 9 6,467.53 6.67% 6,122.93 12,590.45
Partner 10 6,467.53 6.67% 6,122.93 12,590.45
Partner 11 6,467.53 6.67% 6,122.93 12,590.45
Partner 12 6,467.53 6.67% 6,122.93 12,590.45
Partner 13 6,467.53 6.67% 6,122.93 12,590.45
Partner 14 6,467.53 6.67% 6,122.93 12,590.45
Partner 15 6,467.53 6.67% 6,122.93 12,590.45
Total Php97,012.90 100% Php91,843.88 Php188,856.78

Enterprise Name
Statement of Changes in Partners' Equity
For the Month Ended January 31, 2023
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity
Partner 1 Php12,590.45 6.67% Php7,247.40 Php19,837.85
Partner 2 12,590.45 6.67% 7,247.40 19,837.85
Partner 3 12,590.45 6.67% 7,247.40 19,837.85
Partner 4 12,590.45 6.67% 7,247.40 19,837.85
Partner 5 12,590.45 6.67% 7,247.40 19,837.85
Partner 6 12,590.45 6.67% 7,247.40 19,837.85
Partner 7 12,590.45 6.67% 7,247.40 19,837.85
Partner 8 12,590.45 6.67% 7,247.40 19,837.85
Partner 9 12,590.45 6.67% 7,247.40 19,837.85
Partner 10 12,590.45 6.67% 7,247.40 19,837.85
Partner 11 12,590.45 6.67% 7,247.40 19,837.85
Partner 12 12,590.45 6.67% 7,247.40 19,837.85
Partner 13 12,590.45 6.67% 7,247.40 19,837.85
Partner 14 12,590.45 6.67% 7,247.40 19,837.85
Partner 15 12,590.45 6.67% 7,247.40 19,837.85
Total Php188,856.78 100% Php108,710.96 Php297,567.74

Enterprise Name
Statement of Changes in Partners' Equity
For the Month Ended February 28, 2023
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity

19
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
Partner 1 Php19,837.85 6.67% Php9,328.72 Php29,166.57
Partner 2 19,837.85 6.67% 9,328.72 29,166.57
Partner 3 19,837.85 6.67% 9,328.72 29,166.57
Partner 4 19,837.85 6.67% 9,328.72 29,166.57
Partner 5 19,837.85 6.67% 9,328.72 29,166.57
Partner 6 19,837.85 6.67% 9,328.72 29,166.57
Partner 7 19,837.85 6.67% 9,328.72 29,166.57
Partner 8 19,837.85 6.67% 9,328.72 29,166.57
Partner 9 19,837.85 6.67% 9,328.72 29,166.57
Partner 10 19,837.85 6.67% 9,328.72 29,166.57
Partner 11 19,837.85 6.67% 9,328.72 29,166.57
Partner 12 19,837.85 6.67% 9,328.72 29,166.57
Partner 13 19,837.85 6.67% 9,328.72 29,166.57
Partner 14 19,837.85 6.67% 9,328.72 29,166.57
Partner 15 19,837.85 6.67% 9,328.72 29,166.57
Total Php297,567.74 100% Php139,930.83 Php437,498.57

Enterprise Name
Statement of Changes in Partners' Equity
For the Month Ended March 31, 2023
Beginning
NAME % of Shares Share in Profit/ Loss Ending Equity
Equity
Partner 1 Php29,166.57 6.67% Php12,922.82 Php42,089.39
Partner 2 29,166.57 6.67% 12,922.82 42,089.39
Partner 3 29,166.57 6.67% 12,922.82 42,089.39
Partner 4 29,166.57 6.67% 12,922.82 42,089.39
Partner 5 29,166.57 6.67% 12,922.82 42,089.39
Partner 6 29,166.57 6.67% 12,922.82 42,089.39
Partner 7 29,166.57 6.67% 12,922.82 42,089.39
Partner 8 29,166.57 6.67% 12,922.82 42,089.39
Partner 9 29,166.57 6.67% 12,922.82 42,089.39
Partner 10 29,166.57 6.67% 12,922.82 42,089.39
Partner 11 29,166.57 6.67% 12,922.82 42,089.39
Partner 12 29,166.57 6.67% 12,922.82 42,089.39
Partner 13 29,166.57 6.67% 12,922.82 42,089.39
Partner 14 29,166.57 6.67% 12,922.82 42,089.39
Partner 15 29,166.57 6.67% 12,922.82 42,089.39
Total Php437,498.57 100% Php193,842.33 Php631,340.89

I. Financial Ratios

1. Net Profit Margin

20
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
PROFITABILITY COMPUTATION
FORMULA ANSWER
ANALYSIS Net Income Sales
NET PROFIT Php22,012.9
NET INCOME/ SALES Php129,600.00 17%
MARGIN 0

2. Return on Investment

COMPUTATION
PROFITABILITY
FORMULA Initial ANSWER
ANALYSIS Net Income
Investment
RETURN ON NET INCOME/ INITIAL Php22,012.9
Php75,000.00 29%
INVESTMENT INVESTMENT 0

3. Payback Period

COMPUTATION
ANSWER (in
PAYBACK PERIOD FORMULA Initial
Net Income days)
Investment
ON INITIAL INITIAL INVESTMENT/ NET
Php75,000.00 Php22,012.90 409
INVESTMENT INCOME

J. Financial Schedules

Cost of Goods Sold

Month November December January February March

Total Production Cost

Add: Finished Goods
Beginning Inventory

21
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
Total Cost of Goods
Available for Sale
Less: Finished Goods Ending
Inventory
Total Cost of Goods Sold

Production Cost
Month November December January February March
Direct Materials
Direct Labor
Packaging
Production Overhead
Transportation Expense
Production Supplies
Rent and Utilities
Depreciation of
Production Equipment
Total Cost of Production

Direct Materials Cost

Month November December January February March
Direct Materials Purchases
Add: Direct Materials
Beginning Inventory
Total Direct Materials
Available for Use
Less: Direct Materials Ending
Inventory
Total Direct Materials Cost

Packaging Cost
Month November December January February March
Packaging Purchases
Add: Packaging Beginning
Inventory
Total Packaging Available for
Use
Less: Packaging Ending
Inventory
Total Packaging Cost

Production Supplies Cost

Month November December January February March
Production Supplies
Purchases
Add: Production Supplies
Beginning Inventory
Total Production Supplies
Available for Use
Less: Production Supplies
Ending Inventory

22
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
Total Production Supplies
Cost

DEPRECIATION SCHEDULE (Production Equipment/ Tools/ Furniture)

LIFE
SPAN
ACQUISITION QT TOTAL SALVAG ANNUAL DEP. MONTHLY
ITEMS (IN
COST Y COST E VALUE COST DEP. COST
YEARS
)
Gas
Stove Php1,500.00 1 Php1,500.00 5 Php100.00 Php280.00 Php23.33
Blende
r Php1,000.00 1 Php1,000.00 5 Php100.00 Php180.00 Php15.00
Php2,500.0
Total 0 Total Php460.00 Php38.33

Marketing Expenses
Month November December January February March

Advertising Php2,000.00 Php6,000.00 Php6,000.00 Php6,000.00 Php6,000.00

Signboards, Streamers 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Poster, Flyers 400.00 1,200.00 1,200.00 1,200.00 1,200.00
Transportation Expense 400.00 1,200.00 1,200.00 1,200.00 1,200.00
Giveaways 2,000.00 6,000.00 6,000.00 6,000.00 6,000.00
Grand Launching 2,000.00
Total Marketing
Expense Php11,800.00 Php19,400.00 Php19,400.00 Php19,400.00 Php19,400.00

Administrative Expenses
Month November December January February March
Salaries/ Allowances Php11,250.00 Php35,250.00 Php36,000.00 Php36,000.00 Php36,000.00
Training Expenses 5,000.00
Transportation Expenses 500.00 500.00 500.00 500.00 500.00
Office Supplies 500.00 500.00 500.00 500.00 500.00
Licenses, Permits and Registration
Expenses 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Depreciation of Food Stall
Php42,000.0
Total Administrative Expenses Php22,250.00 Php41,250.00 0 Php42,000.00 Php42,000.00

Other Financial Schedules that may be included:

 Materials Inventory (optional)

 Finished Goods Inventory (optional)
 Packaging Inventory (optional)
 Production Supplies Inventory (optional)

23
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
 Direct Labor/ Salaries/ Allowance Summary
 Rent and Utilities Summary
 Transportation Expense
 Office Supplies Summary
 Cash Payment Summary
 Cash Logbook Summary

BUSINESS ASSESSMENT

A. Assessment of Implemented Marketing Strategies

24
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

Actual Best Practices

Planned Action Resolutions/ Active
Implementation (Business
Area (In the Business Implementation &
Challenges & Lessons Learned
Plan) Outcomes
Concerns and Acquired)

Product &
Branding
Strategies

Pricing
Strategies

Customer
Service and
Promotions

Distribution
Strategies

Sales
Strategies

B. Assessment of Implemented Production Activities

25
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

Actual Best Practices

Planned Action Resolutions/ Active
Implementation (Business
Area (In the Business Implementation &
Challenges & Lessons Learned
Plan) Outcomes
Concerns and Acquired)

Raw
Materials

Tools &
Equipment

Processes

Quality
Control

Inventory
Managemen
t
(Including
Suppliers)

C. SWOT Analysis

26
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

STRENGTHS WEAKNESSES

OPPORTUNITES THREATS

Recommendations:
(In bullet form)

REALIZATIONS AND LEARNING INSIGHTS

27
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

Name:
Position:

This is individual. At least 1 page, that will cover all realizations, insights,
learning points in relation to the things taught in classroom (theoretical learning)
vs. what was the actual business experience.

APPENDICES

28
 COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
Appendix 1: Partners’ Directory

(NAME OF ENTERPRISE) DIRECTORY

NAME & POSITION ADDRESS DUTIES &
PHOTO RESPONSIBLITIES

1x 1
Photo

Surname, First Name,

MI.

Appendix 2: Suppliers’ Directory

29
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
Business Name of Store Location and Purchased Materials/
Supplier/s Contact Details Supplies

Appendix 3: Marketing Collaterals (1 photo per category; max 2 photos/page)

30
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

Appendix 4: Business Plan Implementation Photos

31
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
(Photos must have caption. Maximum of 2 photos per page. Photos must be
arranged from recent to past)

Appendix 5: Duty Hours Completion Summary

32
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

NAMES 1st Semester 2nd Semester TOTAL

Appendix 6: Entrepreneurial Competencies Assessment

Entrepreneurial Competencies
33
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

Numerical Adjectival
Cluster and Competencies
Rating Rating
Achievement Cluster
1. Opportunity seeking 3.77 High
2. Moderate risk-taking 3.43 Average
3. High demand for efficiency and
3.46 Average
quality
4. Commitment to work contract 3.48 Average
5. Persistence 3.38 Average
Planning Order
6. Information seeking 3.57 High
7. Goal setting 3.87 High
8. Systematic planning and
3.28 Average
monitoring
Power Cluster
9. Information seeking 3.57 High
10. Goal setting 3.78 High

Functional Skills

Functional and analytical skills and use of Numerical Adjectival

specific management tools Rating Rating
1. Business Plan
34
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
a. Preparation 3.78 High
b. Writing skills 3.38 Average
c. Oral Defense 3.51 High
2. Organizational and Management Skills
a. Planning skills 3.60 High
b. Problem solving and decision making 3.38 Average
c. Leadership 3.36 Average
d. Time management 3.50 Average
e. People skills 3.80 High
3. Business and Communication Skills
a. Oral and argumentative skills 3.60 High
b. Writing skills 3.55 High
4. Marketing(basics)
a. Marketing plan 3.55 High
b. Selling 3.50 Average

5. Production
a. Operations 3.52 High
b. Quality assurance and standards 3.65 High
c. Inventory management 3.59 High
d. Analysis of production processes 3.49 Average
e. Industry standards 3.61 High
6. Financial Management
a. Financial statements 3.44 Average
b. Income and balance sheet 3.64 High
c. Costing 3.48 Average
d. Budgeting 3.60 High
e. Pricing 3.43 Average
f. Break even analysis 3.44 Average
g. Resource allocation and management 3.48 Average

Personal Character Traits, Values, Attitudes

Character traits, values and attitudes learned and Numerical Adjectival

gained through the practicum and throughout the Rating Rating

35
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT
course
1. Inner drive to succeed 3.87 High
2. Seeks and identifies business opportunities 3.73 High
3. Takes calculated risk 3.52 High
4. Listens to others 3.74 High
5. Self-confident 3.42 Average
6. Creative 3.69 High
7. Innovative 3.18 Average
8. Has positive self-image 3.95 High
9. Self-motivated 3.95 High
10. Self-starter 3.64 High
11. Has initiative 3.40 Average
12. Hard working (can work long hours) 3.50 Average
13. Perseverance 3.95 High
14. Good interpersonal relationships 3.87 High
15. Makes connections with people 4.0 High
16. Courteous, respectful 4.02 High
17. Has pleasant attitude 3.60 High
18. Personal integrity 4.01 High
19. Reliable 3.64 High
20. Dependable 3.50 High
21. Responsible 3.84 High
22. Works with commitment and accountability 3.80 High
23. Fair and ethical in business dealings 3.90 High
24. Goal and results oriented 3.95 High
25. Upright wealth and profit orientation 3.96 High
26. Openness to change 3.56 High
27. Forward looking 3.54 High
28. Manages failures as challenges to become a 3.91 High
better person or as an opportunity to rise to
new levels of goal setting
29. Takes criticisms as part of the challenges and 4.03 High
development process
30. Balances family, business, health, social, and 3.95 High
spiritual well-being

Appendix 7: Other Supporting Documents

This may include the ff:

36
 COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

 Photo of passbook
 Photo of Legal Requirements Acquired
 Laboratory Test Results
 Certificate on Training
 Other necessary documents

SPECIFICATIONS: All papers must be written and presented using the

following format:

37
 COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY - ENTREPRENEURSHIP DEPARTMENT

FONT SIZE: 12 texts (for tabular presentations, you may decrease the

size)

FONT TYPE; TIMES NEW ROMAN

SPACING: SINGLE SPACE

MARGINS: 1’ on ALL Sides, except for Left Margin; 1.5”

PAPER : Short bond paper (8.5” x 11”), substance 20- optional

ALIGNMENT: JUSTIFY

For Hardbound Copy—2nd Sem

SPINE FORMAT:
2nd Semester COMPANY NAME Section
AY 2023-2024

**The color of the hardbound is Black with gold lettering.

38