Prepared by:

ARLYN M. FABROA
Sole Proprietor

INTRODUCTION
They said that Filipinos have sweet tooth. They are fond of sweet foods and love
to make them. Every break from work and school, every time during snack time, sweets
are always there to mend our craving and hunger. Even every after eating meals, sweets
are there to complete our desires.
Sweet foods are anything that something that is having the taste or flavor
characteristic of sugar, honey, etc. It is usually presented as a small piece, usually made
with sugar and chocolate and eaten between meals. Commonly, it is called dessert.
Dessert is a course that concludes a main meal. The course usually consists of sweet
foods and beverages, such as dessert wine or liqueurs, but may include coffee, cheeses,
nuts, or other savory items.

Sweet desserts usually contain cane sugar, palm sugar, honey or some type of
syrup such as molasses, maple syrup, treacle, or corn syrup. Other common ingredients in
are flour or other starches, fats such as butter or lard, dairy, eggs, salt, acidic ingredients
such as lemon juice, and spices and other flavoring agents such as chocolate, peanut
butter, fruits, and nuts. The proportions of these ingredients, along with the preparation
methods, play a major part in the consistency, texture, and flavor of the end product.
Sugars contribute moisture and tenderness to baked goods. Flour or starch
components serves as a protein and gives the dessert structure. Fats contribute moisture
and can enable the development of flaky layers in pastries and pie crusts. The dairy
products in baked goods keep the desserts moist. Many desserts also contain eggs, in
order to form custard or to aid in the rising and thickening of a cake-like substance. Egg
yolks specifically contribute to the richness of desserts. Egg whites can act as a leavening
agent or provide structure. Desserts can contain many spices and extracts to add a variety
of flavors. Salt and acids are added to desserts to balance sweet flavors and create a
contrast in flavors. Some desserts are made with coffee, or a coffee-flavored version of a
dessert can be made, for example an iced coffee or coffee biscuits. Alcohol can also be
used as an ingredient, to make alcoholic desserts.
Dessert consist of variations of flavors, textures, and appearances. Desserts can be
defined as a usually sweeter course that concludes a meal. This definition includes a
range of courses ranging from fruits or dried nuts to multi-ingredient cakes and pies.
Dessert foods often contain relatively high amounts of sugar and fats and as a result,
higher calorie counts per gram than other foods. Fresh or cooked fruit with minimal
added sugar or fat is an exception.
The market for desserts has grown over the last few decades, which was greatly
increased by the commercialism of baking desserts and the rise of food productions.

Desserts are present in most restaurants as the popularity has increased. Many
commercial stores have been established as solely desserts stores. Ice cream parlors have
been around. Many businesses started advertising campaigns focusing solely on desserts.
The tactics used to market desserts are very different depending on the audience for
example desserts can be advertised with popular movie characters to target children. The
rise of companies like Food Network has marketed many shows which feature dessert
and their creation. Shows like these have displayed extreme desserts and made a game
show atmosphere which made desserts a more competitive field. Desserts are a standard
staple in restaurant menus, with different degrees of variety.
In the municipality of Malangas, Zamboanga Sibugay, dessert is quite popular
that in every special occasions, it can be seen served on tables. Cake, ice cream, pastries,
cookies and others are always present during holidays, weekends and even ordinary days
when people feel like having it. The demand of dessert has been noticed by the researcher
as a good business opportunity. This study will be tackling on making a sweets' store in
Poblacion, Malangas, Zamboanga Sibugay.
Company Summary
Fabrolously Sweet will be a privately owned snack house that will be offering
special desserts, like cakes, cookies, specially made sorbets and ice creams, authenticate
beverages only Fabrolously Sweet will have to offer, and other pastries. There are some
shops likely offering the same products and services but Fabrolously Sweet will be
unique in a sense that it will be offering different pints of taste that are new to the locality
of Malangas and neighboring municipalities.
Company Ownership

Arlyn M. Fabroa will be the sole proprietor of the proposed Fabrolously Sweet. A
local midwife who was trained and has skills of creating mouth watering delicacies that
she is willing to share by opening a delicacy store in his locality.

Business Logo
Fabrolously Sweet exactly mean "fabulously sweet". To link the proposed shop to
the name of the proprietor, "fabulously" will be changed into "fabrolously" to emphasize
her surname "Fabroa". The logo of the company will be as follows:

MARKETING PLAN
Our competitive edge is our unique niche in an old market. Although restaurants,
cafes, bakeries, ice cream shops, etc have an established position in the marketplace,
none are quite like Fabrolously Sweet. We are offering the customers a completely new
experience and far higher quality product. Nowhere else will they find a new look and
superlatively delicious gourmet desserts right in front of them.

Strategy and Implementation Summary

. Fabrolously Sweet marketing strategy will be education of the consumer and
subsequent word-of-mouth. We will become known as a unique dining experience as
well as a superior pastry shop. Customers will be reached through fliers, local FM station
and cable TV advertisements and special holiday promotions. We need to sell the
company as well as the product. Just as Starbucks became synonymous with great coffee
drinks, Fabrolously Sweet will come to be known as a gathering place with spectacular
desserts. We have to sell not only an amazing "show" as the desserts are created, but also
an above and beyond service team who are knowledgeable and friendly. People will
always feel welcome and at home at Fabrolously Sweet.
Location will also play a crucial role in marketing and promotion. The business
will be located in high-crowded retail area in Poblacion, Malangas, Zamboanga Sibugay
known as the Agora Market.

Malangas' Agora Market offers many incentives to

businesses operating there. Additionally, there is the crowd that will come from being
located near the business central of Malangas.
Fabrolously Sweet will target all kinds of consumers, from progressive and
generally well-educated and affluent consumers up to the school children who are
interested in trying new products and experiences and are dissatisfied with the limited
selection and lack of personal service found in grocery store bakeries, neighborhood
cafes and ice cream shops and area restaurants.
Financial Plan
Financial planning will be lining up our financial ducks. Its very important that
we have informed reasons to base our financial decisions on. Most importantly it gives
control financially which in turn reduces stress and will give an improved business
quality.

A. Capital Investment
Fixed Assets
Kitchen Equipment
Furnitures and Fixtures
Kitchen and Dining Utensils
Delivery Vehicle
Other Necessities
Parcel of Land and Building
Total Fixed Assets

Cost
50,000.00
50,000.00
20,000.00
70,000.00
10,000.00
700,000.00
900,000.00

Operating Expenses
Salaries and Wages
Employees Meal Allowance
General Supplies
License and Permits
Water Expenses
Power Consumption
Advertising and Promotion
Mobile Phone Load
Total Operating Expenses
Contingency Fund
Total Project Cost

Cost
210,000.00
54,750.00
4,000.00
3,500.00
6,000.00
84,000.00
3,000.00
6,000.00
371,250.00
15,000
1,286,250.00

B. Forecast Numbers of Costumers and Sales

Total No. of Seats
Seat Turn-over
Average Time per Costumer
AM Snacks
MEAL
Duration
9-11 am
No. of Hours
2
Maximum Capacity
30x2x1
Estimate (MCE)
TOTAL
60

30
1 person per hour
1 hour
Lunch Time
PM Snack
11am-2 pm
2 pm-5pm
3
3
30x3x1

30x3x1

90

90

Maximun Capacity
Table for Sales Forecast =
Total Seat Occupancy
Seat Occupancy
Meal Period

Maximum
Capacity

Estimate
Percentage

Seat Occupancy

Snack Time
Dinner Time
After Dinner

60
90
90

20%
20%
20%

12
18
18

Seat Occupancy
12
18
18

Average Price
100
150
150

Sales per Meal

1,200.00
2,700.00
2,700.00
6,600.00

Sales for Foods and Snacks

Meal Period
AM Snack Time
Lunch Time
PM Snack Time
Total

Total Sales
Total Sales per Day
Total Sales for a Week
Total Sales for a Month
Total Sales for a Year

P6,600.00
P46,200.00
P198,000.00
P2,409,000.00

Major Assumptions
1. All receipts of the day will be intact by the following day.
2. Estimated sales will be based on the sales forecast on the marketing study, and
will increase 5% annually.
3. Operating Expenses will increase 5% annually.
4. Income tax will be 10% (as stated on SEC. 191-A of the National Internal
5.
6.
7.
8.

Revenue Code) of the operating income.

Sales will be expected to increase 5% annually.
It is assumed that the cost of purchased will be 50% of the item sales.
All stocks will be assumed to be consumed at the end of the year.
Loss and breakage is constant yearly.

Financial Analysis
a) Test Probability
1. Net Profit Margin =
Year

Net Income

Annual Sale

2017

1,122,750.00

2,409,000.00

Net Profile
Margin
46.60%

2018
2019
2020
2021

1,178,887.50
1,237,831.90
1,299,723.44
1,563,444.90

2,529,450.00
2,655,922.50
2,788,718.60
2,928,154.53

b) Test of Capital Investment

Average Net Income
1. Average Rate of Return =
Total Projected Cost
1,280,527.55
=
1,286,250.00
= 99.55%
Total Projected Cost
2. Pay Back Period

=
Average Net Income
1,286,250.00
=
1,280,527.55
= 1 years or 365 days

46.60%
46.60%
46.60%
53.40%