Senior

High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 1

All Things Graham

A Business Plan presented as Partial

Fulfillment for a Subject Entrepreneurship

Alcaraz, Mirasol P.
Estudillo, John Kristoffer I.
Figuro, Nicole Julienne O.
Ocampo, Hannah Sophia R.
Palmero, Justine A.

March 2020
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 2

Business Name: All Things Graham

Date the plan was prepared:
Address: Pabalan Street, Barangay III Calamba City, Laguna
Phone No: 09553122496 / 09772556000
Owner’s Name:
Mirasol P. Alcaraz, Brgy. Sucol, Calamba City, Laguna, 09217806549,
[email protected]
John Kristoffer I. Estudillo, Brgy. Lingga, Calamba City, Laguna,
09075513948, [email protected]
Nicole Julienne O. Figuro, Brgy. Mayapa, Calamba City, Laguna,
09165910018, [email protected]
Hannah Sophia R. Ocampo, Brgy. Punta, Calamba City, Laguna,
09772556000, [email protected]
Justine A. Palmero, Brgy. Bañadero, Calamba City, Laguna 09553122496
[email protected]

[email protected]
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 3

Table of Contents

1.0 Executive Summary…………………………………………………………….1

2.0 Business/Company Overview………………………………………………..1

2.1 Company Background…………………………………………………...1

2.2 Vision………………………………………………………………………....2

2.3 Mission……………………………………………………………….….…....2

2.4 SWOT Analysis………………………………………………....…………....2

3.0 Product/Service..........................................................................................4

3.1 Nature of the Product..........................................................................4

3.2 Product Design.....................................................................................5

3.3 Product Pricing.....................................................................................9

4.0 Marketing....................................................................................................9

4.1 Market Segmentation..........................................................................9

4.2 Marketing Tools...................................................................................10

4.3 Competitor Analysis...........................................................................11

5.0 Operations (Technical) ...........................................................................13

5.1 Product Delivery/ Distribution...........................................................13

5.2 Production Costs................................................................................15

5.3 Business Location...............................................................................17

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 4

6.0 Management and Organization............................................................18

6.1 Organizational structure....................................................................18

6.1 Job Description..................................................................................19

7.0 Financial....................................................................................................20

7.1 Capital requirements.........................................................................20

7.2 Sources of Funds.................................................................................21

7.3 Sales Forecasts...................................................................................22

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 1

I. Executive Summary

All things graham is a small business that is established first at

Pabalan Street, Barangay III of Calamba City, Laguna. The goal of this

business is to become an exceptional dessert shop that provides a new

dessert sensation to its customers and become one of the leading dessert

shops in the City Town of Calamba, Laguna. To be able to effectively

compete against competitors, the proponents manage to provide

technological advancements, interesting discounts and promos,

approachable employees, aesthetic photo corner, and high-quality

graham products. With regards to the products that the business offers, a

whole new and exciting experience would be provided, which consists a

variety of desserts, refreshments, and exceptional customer service in a

good ambiance.

II. Business/Company Overview

Company Background

The proponents come up to this business because they want to

set a new trend. They were inspired on how milk tea shops dominated

the market. Besides, since Filipinos love sweets delicacies, they tend to

incorporate graham in their banquettes during special occasions. For

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 2

this reason, the proponents established this dessert shop so that

convenience in buying graham desserts would not be out of reach.

Vision

All things graham dreams of becoming an exceptional dessert

shop that caters sweet-lovers and provides a new dessert sensation. It

envisions itself as a company that offers desirable, satisfying, and

lovable graham treats of various and unique flavors by continuously

improving itself enabling it to make every Filipinos' life extra sweet.

Mission

To give an exceptional dessert experience to every Filipino by:

▪ Creating desserts made out of quality ingredients,

▪ providing comfortable place to enjoy sweet treats,

▪ maintaining high-standard procedures,

▪ and giving unique sweet flavors to anyone who craves for the

sweetness of graham in every lick, bite, and sip.

Overall Strategy and Objectives of the venture

➢ SWOT Analysis Matrix

Strengths

• The location is desirable to the target market (e.g students,

young professionals)
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 3

• The trend of the dessert is at peek

• Most of Filipinos like sweets delicacies

• The place is aesthetically pleasing and Instagram-worthy with

its pastel themed interior

Weaknesses

• The ingredients are expensive

• Short life of the ingredients

• The personnel lack of management training

• Graham may not for everyone

Opportunities

• Filipino are easily enticed with trends

• The business may expand into catering events such as birthdays

• Increase in sales from school-related events

• Surplus in supplies of ingredients like fruits.

• Changes in the weather might increase the demand of graham

dessert.

Threats

• Potential competition from larger and well-established

competitors
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 4

• Unstable economy that may affect the consumer’s ability to

purchase

• Shortage in supplies of ingredients like fruits.

• Changes in the weather may affect people’s interest to shakes.

III. Product/Service

Nature of the Product

In the early 1880s, a sweet flavored cracker called graham

was introduced. It can be consumed as a snack or used as an ingredient.

In fact, Sylvester Graham’s preaching influenced the making of this

product. Graham flour, graham crackers, and graham bread were made

and advertised to Grahamites, his followers, who established one of the

first vegetarian movements in the US.

Up to the present times, graham is still very much prominent. For

instance, during such occasional celebrations, graham is usually used as

an ingredient to some sweet delicacies. For this reason, graham fruit and

milk tea shakes were introduced by All Things Graham. This is to provide

customers with refreshment while using graham as the main ingredient of

the business’ products. The shakes are made up of finely crushed ice,

condensed milk, fresh fruits, and sinkers such as tapioca pearls, nata de

coco, and pudding. The proponents also made the shakes customizable
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 5

so that they can be able to prioritize the desires of the customers. Still, the

business’ products are not limited to this kind of refreshing drink. It makes

and incorporates other graham delicacies like graham cakes, graham

balls, and graham pops.

Product Design

All things graham offers a whole new and exciting experience

for sweet lovers, consists a variety of desserts, fresh cold drinks, shakes and

with exceptional customer service in a comforting atmosphere. The

business’ products include graham balls, graham cake, graham milk and

fruit shake, and graham pops. Graham balls are made up of fruit fillings

coated with crushed graham. Next to is the graham cake which is

composed of fruits, graham biscuits, and milk and cream mixture layered

on a specific manner. Moreover, the shakes are made up of finely

crushed ice, condensed milk, fresh fruits, and sinkers such as tapioca

pearl, nata de coco, and pudding. Lastly, the graham pops are quite

similar to graham balls however, they are placed on sticks and could be

coated with various dips such as chocolate, vanilla, strawberry, or mango

and toppings such as sprinkles, chocolate chips or tiny marshmallows.

Customers may play with board games while waiting for their

desserts to be served. It also offers catering services of desserts to

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 6

customers’ important events or gatherings through pre-orders on its

contact number and social media accounts.

Mango Graham Shake

Ingredients
• 2 pcs medium size ripe mango
(used in this recipe)
• MANGO SHAKE (Serves 3 cups
of mango graham shake)
• 6 Tbsp Mango Cubes
• 3 Tbsp Evaporated Milk
• 6 Tbsp Condensed Milk
• 3 cups Crushed Ice
• Tapioca Peals

Procedures:

1. In a blender combine mango cubes, evaporated milk, condensed

milk and crushed ice. Processed until the mangoes and ices is smooth.

2. In a clear plastic cup put tapioca pearls on the bottom of the cup.

Then for the next layer pour in mango shake. Repeat again until you

reach the top.

3. Top crushed graham with mango cubes and drizzle with condensed

milk. For additional topping you can add chopped oreo cookies.
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 7

Mango Graham Cake

Ingredients
• 3 pcs Filipino mangoes,
chilled and slice into
cubed
• 2 cups cream, chilled
• 1 cup condensed milk,
chilled
• 1½ cup crushed Graham
crackers
• 5-6 pcs Graham crackers
• 6 tbsp melted butter

Procedures:

1. In a 9 in cake pan add the crushed graham crackers.

2. Pour melted butter on top evenly then mix with the crushed graham

crackers, mix well then flatten to form the base. Set aside and place in

the freezer.

3. Whip the cream and when stiff peaks form gradually add condensed

milk, continue to mix in lowest hand mixer setting until combined.

4. Remove the cake pan from the freezer then pour half of the cream

mixture and place whole graham crackers to cover the top ready for

the next layer.

5. Pour the remaining half of the cream mixture then top it with cubed

mangoes. Cover cake pan with cling wrap and set aside in the

refrigerator for 24 hours.

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 8

6. For even better result, place in freezer 2-3 hours before serving, it will

be something like a cross between cake and ice cream cake.

Graham Balls

Ingredients
• 3 cups crushed graham
(+ 2 tbsp for dusting)
• 1 cup condensed milk (+
a little bit more if needed)
• chocolate candies or
marshmallows for filling
• mini-marshmallows,
sprinkles, or colored sugar
for garnish

Procedures:

1. Combine crushed grahams and condensed milk. Blend well. Make sure

it’s not too wet nor too dry.

2. Add a bit more crushed grahams if it is wet and a bit more condensed

milk if it is too dry.

3. Shape mixture into one-inch balls and put a piece of chocolate

candy or marshmallow inside.

4. Roll the balls in crushed grahams, sprinkles, mini- marshmallows or

colored sugar to finish.

5. Chill before serving.

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 9

Product Pricing

Product Amount Price

Graham Shake Regular Grande Venti P59.00 P69.00 P79.00

Graham Cake Per slice Whole P29.00 P259.00

Graham Balls Pack of 12 pieces P29.00

Graham Pops Pack of 12 pieces P29.00

Psychological pricing will be used as a pricing strategy. The

product’s price will be set at 59.00 to 89.00 for graham shake, 29.00 to

49.00 per slice of graham cake, and 29.00 for a pack of graham balls.

These would be implemented in order to have a positive psychological

impact in the customers’ mindset.

IV. Marketing

Market Segmentation

The proponents aim to capture costumers from different walks of

life in Calamba City Town proper aging from 12-65 years old, either single

or married, and has ranging P10,000 and above income per month. The

market was divided into five (5) segments which are people who love to

chill and eat after school or work, those who like graham desserts, also

those who love fruit and milk shakes, the ones who need place for
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 10

meetings considering their job nature, and time-constrained consumers

with insufficient time to prepare their desserts.

TARGET MARKET
Teens Adults Elderly Kids

Kids
26%
Teens
42%

Elederly
13%

Adults
33%

Marketing Tools

Various strategies could be implemented to promote the

business.

➢ Technological advancements such as social media sites could

be utilized. Creating a Facebook page, Twitter account, and

Instagram account would keep the costumers updated about

the shop and its promos.

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 11

➢ The shop will also offer a free Wi-Fi connection to costumers.

Aside from technological promotions, traditional ways such

distributing leaflets, flyers, and posters, would also be applied.

➢ Students, having their ID's presented, can have ten-peso

discounts on the drinks they are going to buy.

➢ The costumers could also request for stamp cards which will be

marked every time they buy a large drink where having ten

stamps will give them a free large drink at a flavor of their choice.

➢ A photo corner will also be present at the shop where costumers

may use different props for picture taking and may get the

chance to be featured at the shop's social media accounts.

Competitor Analysis

Name of Years of Units Units sold per Average

Business Existence produced day daily
per day income
CMTea 1 year 60 35-50 2450-3500
Hub
Drip-Tea 1 years 50 25-40 1500-2400

Elephantea 1 year 40 15-30 1050-2100

House
Con yelo 5 years 70 45-60 1350-1800
Food Hauz
Table 1. Analysis of Competitors
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 12

Key Industry
Elephantea Con yelo
Success CMTea Hub Drip-Tea
House Food Hauz
Factors
1 - Marketing 9 9 7 6
2 – Customers
9 9 8 9
Satisfaction
3 – Product
8 9 8 8
Quality
4 – Income
8 8 7 7
Generation
TOTAL 34 35 30 30
Table 2. Key Industry Success Factors

There are certain factors affecting the market that may or may

not be difficult to quantify. This is crucial to know in order to foresee the

other possibilities of the business problem that the business may encounter

in the near future.

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 13

V. Operations (Technical)

Production and delivery of the product/service

Cashier
Start Take Orders receive the
payment

Store Crew will

give the Chicken Dine Cashier give the
Mushroom Sauce in receipt

End

The service process of Graham Shake, Graham Cake, Graham

Balls, and Graham Pops upholds the way of serving the prospective

customers. A brief description of how the “All Things Graham” is serves is

as follow:

➢ Taking of Orders

The sales clerk/cashier will be in-charged in taking orders of

the customers.

➢ Payment
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 14

After taking the order, the sales clerk/cashier will also receive

the payment of the customers.

➢ Distribution

After the sales clerk/cashier received the payment, he/she will

serve the Graham Shake, Graham Cake, Graham Balls, and Graham

Pops placed in proper containers.

The operation of Graham Shake, Graham Cake, Graham Balls,

and Graham Pops will be from Monday to Sunday including the holidays.

It will be a twelve hours operation from 9:00 am – 9:00 pm.

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 15

Production cost/unit cost

Direct Materials

Item Quantity Unit Price Total Cost

Graham Cracker 50 pack 68.00 3,400.00

Condensed Milk 15 can 35.00 525.00

Evaporated Milk 15 can 35.00 525.00

Multipurpose Cream 15 pieces 55.00 825.00

Mango Fruit 3 kilo 60.00 180.00

Avocado Fruit 3 kilo 80.00 240.00

Crushed Ice 1 sack 140.00 140.00

Tapioca Pearls
3 kilo 130.00 390.00

Nata de Coco
3 kilo 89.00 267.00

Pudding 3 kilo 85.00 255.00

Chocolate Syrup 1 bottle 220.00 220.00

Vanilla Syrup 1 bottle 220.00 220.00

Strawberry Syrup 1 bottle 220.00 220.00

Mango Syrup 1 bottle 220.00 220.00

Sprinkles 4 pack 25.00 100.00

Chocolate Chips 4 pack 109.00 436.00

Tiny Marshmallows 4 pack 100.00 400.00

Purified Water 5 gallon 25.00 125.00

Total Direct Materials 8,688.00

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 16

Indirect Materials

Item Quantity Unit Price Total Cost

Disposable Spoon 100 pieces 30 30.00

Disposable Fork 100 pieces 30 30.00

Paper Box 120 pieces 80 80.00

Tissue 3 pack 18 54.00

Refrigerator (mini) 1 piece 5,299 5,299.00

Knife 2 pieces 40.00 80.00

Mixing Bowl 1 piece 30.00 30.00

Plate 30 pieces 20.00 600.00

Plastic Cup 1 set 200.00 200.00

Trash Bin 2 pieces 65.50 131.00

Disposable Straw 1 set 100.00 100.00

Total Indirect Materials 6,634.00

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 17

Store Equipment and Tools

Item Quantity Unit Price Total Cost

Cash Box 1 piece 370 370.00

Food Tong 2 pieces 55 110.00

Toothpick 1 set 15 15.00

Bill Counter Detector 1` pieces 1,936 1,936.00

Chair 10 pieces 499 4,990.00

Table 5 pieces 780.00 3,900.00

Sofa 1 piece 4,369.75 4,370.00

Plastic Gloves 1 pack 50 50.00

Total Store Equip. and

Tools 15,741.00

Total Cost 31,063.00

The product’s price will be set at 59.00 to 89.00 for graham shake,

29.00 to 49.00 per slice of graham cake, and 29.00 for a pack of graham

balls and pops.

Business Location

All things graham is a small business that is established first at

Pabalan Street, Barangay III of Calamba City, Laguna. The goal of this

business is to become an exceptional dessert shop that provides a new

dessert sensation to its customers and become one of the leading dessert

shops in the City Town of Calamba, Laguna.

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 18

VI. Management and Organization

• Organizational structure and a summary of how the skills and

backgrounds of management will enable venture to execute

strategy

Organizational structure

Owner/Manager

Cashier

Crew 1 Crew 2
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 19

Job Description

Job Job Specification Qualification

Description

- Responsible for creating financial - Must be a college

transactions and making financial reports graduate
from that information. The creation of - Must be able to work
financial transactions includes posting under strict deadlines and
information to accounting journals or pressure
accounting software from such source - Must have an
documents as invoices to customers, experience in supervising
cash receipts, and supplier invoices. and managing
Manager increasing management’s effectiveness - Good in handling
by recruiting, selecting, orienting, personnel
training, coaching, counseling and - Male or Female 19-35
disciplining employees; communicating years old
values, strategies, and objectives;
assigning accountabilities; planning,
monitoring, and appraising job results;
developing incentives; developing a
climate for offering information and
opinions and providing educational
opportunities.
- Receive payment by cash, check, - Must be a college
credit cards, vouchers, or automatic graduate
Cashier debits - Must be able to work
- Greet customers entering under strict deadlines and
establishments pressure
- Maintain clean and orderly checkout - Good in handling
areas personnel
- Male or Female 19-35
years old

- Responsible for the quality of the - Have a knowledge in

product cooking
Store Crew - Responsible for cleanliness and - Skilled and hardworking
orderliness of the production area - Must be at least a high
school graduate
- Male or Female 19-40
years old
 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 20

VII. Financial

• Amount of funding needed to move forward, if any, and the

intended usage of capital

Capitalization Requirements

Cost of Constructing Store 80,000.00

Pre-Operating Expense

Business Licenses 3,000.00

Transportation 2,587.00

Research 5,300.00

Equipment 31,062.00

Furniture and Fixture 13,260.00

Total Pre-Operating Expense 55,209.00

Operating Expense first 6 months

Cost of Sale 923,788.40

Water Bill Expense 2,799.90

Electricity Expense 9,623.32

Rent Expense 15,000.00

Transportation Expense 27,163.82

Salary Expense 93,040.00

Commission Expense 173,360.85

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 21

Pag Ibig, SSS, Philhealth Expense 9,720.00

Withholding Tax Expense 10,100.00

Supplies Expense 8,040.00

Tools Expense 725.00

Uniform Expense 1,230.00

Depreciation Expense 2,741.31

Promotional Expense 4,000.00

Total Operating Expense 1,281,332.60

Total Capitalization 1,407,919.80

Sources of Funds

To be able to supply the required capital to start the business,

the proponents are planning to have a term loan. It will consist one-

hundred percent (100%) of the capital to be used. The amount of money

to be loaned is P1,600,000.00 with an interest rate of 5.5% per year to be

paid within 3 years.

 Senior
High
School

Page
SENIOR HIGH SCHOOL DEPARTMENT 22

Sales Forecast (6 Months)

Fiscal Year Begins Apr-2020

PRODUCT Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20

NAME
Units sold 500 480 550 550 510 480
Graham
Shake Sale price 59.00 59.00 59.00 59.00 59.00 59.00
(Regular) per unit
TOTAL 29,500.00 28,320.00 32,450.00 32,450.00 30,090.00 28,320

Units sold 510 500 580 580 550 500

Graham
Shake Sale price 69.00 69.00 69.00 69.00 69.00 69.00
(Grande) per unit
TOTAL 35,190.00 34,500.00 40,020.00 40,020.00 37,950.00 34,500.00

Units sold 503 500 550 550 525 500

Graham
Shake Sale price 79.00 79.00 79.00 79.00 79.00 79.00
(Venti) per unit
TOTAL 34,707.00 39,500.00 43,450.00 43,450.00 41,475.00 39,500.00

Units sold 500 500 550 550 525 500

Graham
Cake (Per Sale price 29.00 29.00 29.00 29.00 29.00 29.00
slice) per unit
TOTAL 14,500.00 14,500.00 15,950.00 15,950.00 15,225.00 14,500.00

Units sold 250 300 280 280 255 250

Graham
Cake Sale price 259.00 259.00 259.00 259.00 259.00 259.00
(Whole) per unit
TOTAL 64,750.00 77,700.00 72,520.00 72,520.00 66,045.00 64,750.00

Units sold 550 525 600 600 580 550

Graham
Balls Sale price 29.00 29.00 29.00 29.00 29.00 29.00
(Pack of per unit
12 pieces) TOTAL 15,950.00 15,225.00 17,400.00 17,400.00 16,820.00 15,950.00

Units sold 550 525 600 600 580 550

Graham
Pops Sale price 29.00 29.00 29.00 29.00 29.00 29.00
(Pack of per unit
12 pieces TOTAL 15,950 15,225.00 17,400.00 17,400.00 16,820.00 15,950.00

All 210,547.00 224,970.00 239,190.00 239,190.00 224,425.00 213,470.00

Categorie
s

The sales forecast in six (6) months is 1,351,792.00.