BUSINESS PLAN

“Churros N’ Chill”

Presented to the Faculty and Staff of

Zamboanga del Sur national High School
Senior High School
Sta. Maria District, Pagadian City
Zamboanga del Sur

In Partial Fulfillment of the Requirements

For Business Enterprise Simulation

By:

Acabal, Charles G.
Ascura, Francis C.
Bernasor, Brian R.
Canoy, Jasper S.
Jumamil, Mei Angeline S.
Lacharon, Gecelle Gay M.
Lumpayao. John Floyd R.
Olanda, Hazel Glaze D.
Saavedra, Zandra Sohaila I.
Yator, Rex Z.
 CHAPTER I

Introductory Page

A. Name(s) and Address of Business

Churros N’ Chill is a business located at Zamboanga del Sur National High School,

Roxas St., Sta. Maria District, Pagadian City.

Description of Logo

The business purpose of this logo is to catch the attention of the customers through its

minimalistic and simple design.

B. Name(s) and Address of Partners

Acabal, Charles G Brgy. Bogo ,Pagadian City

Ascura, Francis C. Brgy. Bulatok ,Pagadian City
Bernasor, Brian R. Brgy. Dao ,Pagadian City
Canoy, Jasper S Brgy. White Beach ,Pagadian City
 Jumamil, Mei Angeline S. Brgy. Bogo ,Pagadian City
Lacharon, Gecelle Gay M. Brgy. Kawit ,Pagadian City
Lumpayao. John Floyd R. Brgy. Napolan ,Pagadian City
Olanda, Hazel Glaze D. Brgy. Kawit ,Pagadian City
Saavedra, Zandra Sohaila I. Brgy. Tiguma ,Pagadian City
Yator, Rex Z. Brgy. Bulatok, Pagadian City

C. Nature of Business

Churros N’ Chill considers the students and teachers as our target since these

individuals came from Zamboanga del Sur National High School - Senior High School. The

business will soon be open from May 8 to May 12, 2023, at Zamboanga del Sur National

High School's Senior High School Grounds, and we chose these locations since our target

market came from here. And Churros N' Chill promises to you that we will acknowledge

your thoughts or recommendations on our product in order to improve it, make it better, and

meet their satisfaction.

D. Statement of Financing

Churros N’ Chill is a business run by Grade 12 ABM students composed of 10

partners. The partners decided to contribute P250 each, so they will have a start-up capital of

P2,500.
 CHAPTER II

Executive Summary

Nowadays, students tend to enjoy snacks that are delicious and budget-friendly. But

where would they find something that is delicious and budget-friendly at the same time at

school? Some students face a financial problem wherein some of them do not have enough

money to buy a snack that is affordable and can satisfy them. Students who are food insecure

are more likely to report indicators of stress and depression (Mccoy, Martinelli, Reddy, Don,

Thompson, Speer, Bravo, Yudell, Darira, January 31, 2022). Furthermore, to make their

allowance last longer, students often choose cheaper, highly processed, often fast foods that

can contribute to the over consumption of added sugars, refined grains, and added fats that

can easily fuel their bodies so they have energy while at school.

However, because the cost of some raw materials has gone up, the prices of various

snacks that are marketed to students are no longer budget-friendly. Our group has come up

with a solution so that students can enjoy their snacks while also having a drink. Our main

product is inspired by a Spanish and Mexican pastry resembling a doughnut or cruller and

made from deep-fried unsweetened dough sprinkled with sugar. To make our primary

offering a 2-in-1, we will also include a lemon iced tea for the students to enjoy. They can

also have a choice if they don't want a drink to come along with our main product; we simply

provide it in a 2-in-1 format (churros with iced tea) to help them save money.
 The raw materials that we use in our product came from one place only in Pagadian

City, and we make sure that the raw materials have the finest quality. The oil that we use is a

pure coconut oil. The flour that we will use is a high protein first class flour. We will also use

white sugar as the raw material for our product; it is an all-natural whole food that is made

from 100% sugarcane and contains no chemicals. Our butter is made from premium

vegetable oils and milk fat, giving you the indulgent taste of butter. All these materials are

bought from Best Emporium. The egg that we used to make a churros came from the wet

market because they are known for the best quality of their chicken eggs.

We will be selling our product in front of Zamboanga del Sur National High School-

Senior High School ground, Roxas Street, Sta. Maria District, Pagadian City this coming

May 2023, where students can easily find and have a taste of our product. We will name our

store "Churros N’ Chill" with the iconic line "Come, Buy, and Chill," since when you taste

our product, you can feel chilled and relaxed while drinking the iced tea and be satisfied with

our churros. We'll make sure that our product is worth your money. Our team chose to make

this product because it is something that students will buy because they can eat well while

saving money, and because customers seldom see or taste it, it would be a good idea to bring

it to them and show them what does it taste like.

 CHAPTER III
Business Description

Churros is a famous Spanish-Mexican dessert that tastes like cinnamon and is fluffy

like donuts. We aim to give our customers the satisfaction they want. Since our main target

customers here are students and teachers, our business location will be on the Zamboanga del

Sur National High School and Senior High School grounds.

Unlike its competitors, our product is more affordable, and churros can satisfy our

cravings for sweet things and are relatively cheap yet satisfying. We will launch our product

on ZSNHS-SHS ground, and we are going to start our newly formed business next week.

Our mission is to bring happiness to every customer, bring joy to every taste and bite

of our product, and also offer them good services. Our business is also hoping to grow and

gain more profit so that it can expand and become more successful.

The main goal of Churros N' Chill is to give our customers the satisfaction they want

by appealing to their interests and tastes.

 CHAPTER IV
Market Strategies

Pricing

Churros N’ Chill is a snack for everyone, and it's slightly more affordable than their

local competitors because of their high-quality goods and the raw materials that we used to

make this product. This corresponds to the market that we intend to target, which includes

teenagers, young adults, and mature consumers

Place and Distribution

The senior high school of Zamboanga del Sur National High School will be the

location of Churros N’ Chill. Customer service and pick-up will be the methods of

distribution. Customers can observe the manufacturing process and contact us directly if they

have any questions. Churros N’ Chill delivers the product through free service which means

that we can deliver it freely without any charge within the school only. Also, Churros N’

Chill give their customers the option of either picking up the food themselves or having it

delivered to their location.

Promotion

We have two ways of promoting our product. It can be advertise through an internet

platform to reach more customers. If technical issues occur, we will promote our product

through sales talk.

 CHAPTER V

Competitive Analysis

A. Future Outlook and trends

Churros N’ Chill is a a famous Spanish-Mexican dessert that tastes like cinnamon and is

fluffy like donuts. Churros N’ Chill can satisfy your cravings for sweet things and are

relatively cheap yet satisfying.

Strength Weakness
 Affordable price  Not well known
 Good service
 Innovative
Churros N’ Chill
Opportunity Threats

 Can make more product  Substitution of product

 Be able to grow more

B. Analysis of Competitor
 Strength Weakness
 Many products  Expensive
 Fluffy product

Churro Bites

Opportunity Threats

 Can sell more products  Substitution of product

Strength Weakness

 Affordable price  Not so good product

Churros de Pamilya
Opportunity Threats

 Be able to grow  Substitution of product

C. Market Segmentation

Churros N’ Chill
 Students Teachers

The partners consider them as our main target market since these individuals came

from Zamboanga del Sur National High School, Senior High School, Pagadian City, and

would likely buy our business products, Churros N’ Chill.

D. Industry and Market Forecast

Churros N’ Chill product “Churros with Chocolate Dipping and Iced Tea” is a pastry

that the students and teachers would like to try.

Day Churros Chocolate Iced Tea Bundle

Dipping

Day 1 60 cups 60 cups 30 cups 30 cups

Day 2 60 cups 60 cups 30 cups 30 cups

Day 3 60 cups 60 cups 30 cups 30 cups

Day 4 60 cups 60 cups 30 cups 30 cups

Day 5 60 cups 60 cups 30 cups 30 cups

CHAPTER VI

Design and Development Plan

A. Manufacturing Process

 Churros

1. Boil a water.

2. Add 1/2 cup of butter and a half of cup of sugar into the boiling water.

3. After the butter was melted and the sugar was dissolved, turn off the heat and slowly add

the 384 grams of all purpose flour.

4. Mix it well until it is all combined.

5. Once it is combined, add the 6 eggs one at a time

6. Once all the eggs was added and it is well combined, It's time put it inside a piping bag and

fry it.

 Chocolate Dipping

1. Add 1 can of evaporated milk into a pan.

2. When it is boiling, add 50 grams of sweetened cocoa powder and mix well.

3. After mixing, add the slurry for the mixture to thicken (cornstarch+water=slurry).

4. After getting the right consistency, turn off the heat and add 2 tablespoons of butter for the

added shine.

 Iced Tea

1. Prepare the sachet of nestea, water, and ice.

2. Mix the powdered nestea with water, then add ice.

3. Then serve.

B. Physical Plant and Location Layout

 This business will be available at Zamboanga del Sur National High School—Senior

High School grounds. We also have our Facebook page, which you can visit anytime to know

more information

( https://www.facebook.com/profile.php?id=100091763312555 ).

C. Machinery Plant

Equipment Life Span Quantity Acquisition Cost Provider

Butane 4 yrs 1 ₱2,500 Bryan

Bernasor

Burner 3 yrs 1 ₱350 Brian

Bernasor

Frying Pan 3 yrs 1 ₱300 Jasper Canoy

Jar 2 yrs 1 ₱214 Rex Yator

D. Daily Raw Material Requirements and Cost

Raw Material Quantity Cost

Magnolia Buttercup 1 pc ₱48.01

White Sugar 1 kilo ₱96.00

All Purpose Flour 1 kilo ₱56.00

Calumet Baking Powder 1 pouch ₱16.10

Cooking Oil 2 pouches ₱56.00

Magnolia Dairy Creme 1 pc ₱38.50

Vanilla Essence 1.69 oz 1 bottle ₱41.20

Jersey Evaporated Milk 1 can ₱27.75

369g

Sweetened Cocoa 250g 1 piece ₱46.75

Cream Cornstarch 300g 1 box ₱23.15

Eggs (large) 6 pieces ₱60.00

Nestea 25g 9 sachet ₱180.00

Water 3,785 ml 1 mineral ₱25.00

Ice (4 x 10 plastic bag) 6 pieces ₱12.00

TOTAL ₱726.46
Expenses

Cost Provider

Packaging Expenses ₱975.75

Transportation Expense ₱200.00

Butane Refill ₱300.00

Sticker for cups - Gecelle Lacharon

TOTAL ₱1,475.75

E. Labor Requirement and Cost

Since the partners contributed to the capital of the business, the cash on hand will be

divided among them at the end of the business.

F. Cost of Production per Unit

Price of churros:

With drinks – ₱30

Without drinks – ₱20

Iced tea - ₱11

Chocolate Dipping sauce – ₱5

Churros

Cost
 Butter ₱0.80

Sugar ₱1.6

Flour ₱0.93

Eggs ₱0.8

Rectangle paper box ₱1.98

Transportation ₱3.33

Butane Refill ₱5.00

Total ₱14.44

Selling Price ₱22.00

Chocolate Dipping

Cost

Evaporated Milk ₱0.46

Cocoa Powder ₱0.76

Cornstarch ₱0.39

Small cup ₱1.80

Total ₱3.41

Selling Price ₱5.00

Iced Tea
 Cost

Nestea ₱6.00

Ice ₱0.53

Water ₱0.42

Cups ₱0.48

Sticker -

Total ₱7.43

Selling Price ₱11.00

Bundle

Cost

Churros ₱14.44

Chocolate Dipping ₱3.41

Iced Tea ₱7.43

Total ₱25.28

Selling Price ₱30.00

CHAPTER VII
 Operations and Management Plan

Operations Objective

- To meet customer's satisfaction.

- To assure customers about the product being safe and healthy.

- To gain profit.

-To best serve the customers’ needs directly.

- To maintain the cleanliness of our equipment, utensils, and the surroundings of the

operation process in our business to make it more appealing to our customers.

A. Description of Business Operation

Churros N’ Chill will operate from Monday to Friday. The group will be divided into

7; there will be members assigned to every task; there will be 1 member assigned as the store

manager, 1 member assigned as administration manager, 1 member assigned as a cashier, 1

member assigned as a kitchen steward, 2 members assigned as a Pastry and Drinks Cook, 1

member assigned as a dishwasher, 2 members assigned as a Purchase Clerk and 1 member

assigned as a Facebook Admin.

B. Flows of orders for Goods and Services

As for the flow of orders for Churros N’ Chill, the assigned members will take the

orders of the customers, and the assigned member will serve them to the customers.

C. Technological Utilization
 Technology was developed to help us solve issues and produce practical tools. In

order to be successful in business, we use social media, particularly Facebook, as a tool to

advertise and to persuade our target market to purchase our product through a Facebook page.

CHAPTER VIII
 Management Plan

A. Form of Ownership

The form of ownership of the business is a partnership and operates under

manufacturing.

B. Identification of partner a principal shareholders

Store Manager

Administration Manager

Cashier Kitchen Steward Pastry and Drinks Facebook Admin

Cook

Purchase Clerk

Purchase Clerk

C. Roles and Responsibilities of members of the organization

Position Job Description
Store Manager A Store Manager is responsible for overseeing the daily operations
Charles G. Acabal of a store, making sure it runs smoothly and effectively. Their
duties include motivating sales teams, creating business strategies,
developing promotional material, and training new staff. Also
known as a Store Supervisor.
Administration Manager The one who manage salary, payment, bonuses, and incentive.
John Floyd R. Lumpayao
Cashier Cashiers scan items, ensure that prices are quantities are correct and
Brian R. Bernasor collect payments. They also assist customers by explaining or
recommending items, answering questions, and processing
exchanges or refunds.
Kitchen Steward A kitchen steward maintains an establishment’s kitchen and
Hazel Glaze D. Olanda surrounding areas, keeping them clean and sanitary. 
Pastry and Drinks Cook Prepares the best and most tasty foods for our customers.
Zandra Sohaila I. Saavedra
Mei Angeline S. Jumamil
Dishwasher Dishwashers work to take on some janitorial and supportive kitchen
Jasper S. Canoy tasks, such as bussing tables, washing dishes and appliances,
emptying trash receptacles, scrubbing floors, restocking items, and
performing other tasks to ensure that the kitchen and dining areas
are clean and prepared for guests.
Purchase Clerk Purchasing clerks are responsible for purchasing raw materials,
Gecelle Gay M. Lacharon products, and supplies for an organization under the direct
Francis S. Ascura supervision of a purchasing manager or buyer. Responsibilities vary
based on the size and type of products an organization uses or
produces. 
Facebook Admin Manage page roles and settings, send messages to followers,
Rex Z. Yator respond to customer orders, manage ads, etc.

CHAPTER IX
 FINANCIAL STATEMENTS

Churros N' Chill's financial statements are based on forecasted sales for one month.

The business projected sales of P48,720.

Churros N’ Chill
Projected Statement of Comprehensive Income
For the Month ended May 31, 2023

Net Sales 48,720.00

Cost of Goods Sold: 34,327.9

Gross Profit 14,372.1

Less: Operating Expenses

Packaging Expense 975.75.00

Transportation Expense 200.00

Butane Refill 300.00 (1,475.75)

Profit P12,892.35

The partners assume that the direct cost of producing the goods is P14,529.2. They

spent P1,475.75 on expenses, and they’re not considering purchasing equipment; instead, the

members agreed to provide it.

 Churros N’ Chill
Projected Statement of Cash Flow
For the month of May 31, 2023

Operating Activities
Collection from customers P48,720.00
Payment of supplies (P14,529.2)
Payment of transportation (P200.00)
Net cash provided by Operating Activities P33,990

Financing Activities
Churros N’ Chill Cash Received as Investment P2,500.00
Net cash provided by Financing Activities P2,500.00
Net Increase (Decrease) in cash P36,490.8
Cash Balance for the period of May P36,490.8
 Churros N’ Chill
Projected Statement of Financial Position
As of May 31, 2023

Assets
Cash on Hand 36,490.8
Total Assets 36,490.8

Liabilities 0

Partners’ Equity
Churros N’ Chill Capital 36,490.8
Total Equity 36,490.8