Business Plan

ABC’S FRESH BUKO DELIGHT

Shop information:
Dumingag, Zamboanga del Sur
0912-23-90041

Shop owners:
Culanag, Estella A.
Guminigin, Haziem W.
Alone, Dave Rein
ALbios, Gladez

May 09, 2024

 Table of Contents

Executive summary …………………………………………………………………3

Description of the business ………………………………………………………….4

Description of the product or service………………………………………………. 4

Market strategies …………………………………………………………………….6

Analysis of the competition ………………………………………………………….9

Operations and management ………………………………………………………..12

Financial data ………………………………………………………………………..14

Supporting documents ………………………………………………………………19

EXECUTIVE SUMMARY

Special Fresh Buko is a product that is specialized by

the 5 entrepreneur students of JH. Cerilles State College,
Dumingag, Zamboanga del Sur. Who are trying to recreate the
fresh buko in a newer and tastier version. Its aim is to
earn money in a way that the people or customers will surely
purchase.

Fresh Buko, is very refreshing drink to beat wet and

dry seasons thirst. The juice is pack with sugar,
electrolytes minerals composition to replenish hydration
levels within the body. It is significant to anti-aging,
anti-carcinogenic and anti-thrombotic effects.

Again, after tasting our creamy and tasty Fresh Buko,

a product that will hit because of the high-quality
ingredients used and affordability. As customers, we all
want to purchase something that is unique, whether it is in
material things, services and or food. With our special
Fresh Buko, you will taste its uniqueness that will surely
make you love it! By the teamwork of our group, we built
this unique product by conducting research to improve it.
Although we will start in a small way of selling but, we are
hoping that it will be as big as we are expecting. By the
cooperation of our group, our business plan has been
completed, designed to improve our product overview.
Success Factors

ABC’s Fresh Buko is primed for success at its location.

 Local businesses in the new neighborhoods are

excited and eager to partner with ABC’s fresh buko
due to their commitment of serving quality fresh
buko and delivering exceptional customer service.
 ABC’s fresh buko has positioned itself to operate
efficiently, allowing for a greater net profit
while keeping overhead costs minimal.
 The technology factor of the ABC’S Fresh Buko will
position itself to be a favorite amongst young,
tech-hungry professionals and university students.

Financial Highlights

ABC’s Fresh Buko is seeking Php 8,000.00 to open its

locations. The funding will be dedicated for leasehold
improvements, design, working capital, and opening
inventory. The breakout of the funding is below:

Store design/build: 3,000.00

Working capital: 3,000.00

Opening inventory: 2,000.00

The following graph outlines the pro format financial

projections ABC’s Fresh Buko DELIGHT.
 ABC’s Fresh Buko – Pro Financial Projections

Php 6, 000 25%

Php 5, 000
20%

Php 4, 000
15%
Php 3, 000
10%
Php 2, 000

Php 20, 000 5%

0%
1 2 3 4 5

Total Revenue EBITDA Net Income

DESCRIPTION OF THE BUSINESS

ABC’s Fresh Buko will provide inexpensive, fast

beverages to office workers and members of the community.
Fresh Buko are very popular with people who like to get
together in community type settings. Customers will purchase
from ABC’s fresh buko because the business will provide
speedy delivery, excellent customer service, and superior
quality beverages.

ABC’s Fresh Buko was chosen as a name because it

describes the featured product of the business and also
identifies the nature of the business. The business will be
owned by 5 people and the start-up date of the business will
be the fall this year (2024). The mailing address of the
business will be ABC’s FRESH BUKO, Dumingag, ZDS Phone 0912-
239-0041.

DESCRIPTION OF THE PRODUCT OR SERVICE

The ABC’s fresh buko will offer a variety of choices to

the customers. Fresh buko of all sorts will be offered.
Major products sold in this fresh buko beverages as well as
complimentary food items. There is an increasing demand for
healthy and natural beverage options as consumers become
more health conscious. Fresh coconut water is known for its
hydrating properties and health benefits, making it an
attractive alternative to traditional sugary drinks. Juice
bars, smoothie shops, and other kiosks offering fresh fruit
beverages. Fresh buko juice is the pure coconut water
natural obtained from young coconuts. It is an isotonic
beverage often with added bits of coconut meat. It contains
potassium and magnesium, as well substantial levels of
vitamin B such as thiamin. It is often served or sold in its
natural shell

The interior design of the building will focus on

projecting a relaxed atmosphere. The bottom portion of the
walls will be forest green with the upper being eggshell
white. The carpeting will be forest green. The table and
chairs will be custom made from light oak. The chair
coverings will be of forest green material and heavily
padded for comfort. The table tops will be a marbleized
forest green laminate. Plants will abound in gold pots. The
dishes and eating utensils will be mismatched and purchased
from antique and thrift stores. The coffee cups will be from
the forties and fifties era. They will be provided by a
local antique business and will be for sale.

The buko juice has an estimated shelf life of 3-5 days.

A cleaner production assessment was conducted to improve the
product quality by increasing the shelf life of the buko
juice, and to increase the company's productivity by
reducing the number of returned products. The assessment
includes the evaluation of the operations and practices at
each process. Buko juice production starts from the washing
the coconuts, cracking young coconuts and decanting the
coconut water, straining the coconut water together with
sugar, mixing of the coconut water and coconut meat. Cleaner
production options initially implemented included training
of all personnel in Good Manufacturing Practices, proper
sanitation and rinsing of coconuts, standardization of
chlorination procedures for washing and cleaning,
installation of footbath, use of crusher for slicing of
coconut meat, standardization of mixing proportions, and use
of a plastic dispenser for the filling process.

MARKET STRATEGIES

Target Market

Avoid returning of orders cancellation is not allowed.

Our market research shows that these are the customer groups
that are most likely to buy fresh buko. Since buko
consumption is universal across different income categories.
We utilize social media, local events, and partnerships to
increase visibility.

ABC’s Fresh Buko Delight will offer the unique value

proposition to its clientele:

 Convenient locations
 Technology-friendly shops that accompany its
exceptional customer service
 Delicious and well-crafted fresh beverages.

Market Share

Number of prospects in the target 200 households

market 40 times
Frequency of purchase per year 16,000
(average) 2,000
Total number of purchase per year Php 20,000.00
Average payment per purchase 20%
Projected total industry sales per year Php 8,000
Percentage the firm can attain
THE FIRM’S MARKET SHARE

Positioning Strategy

The ABC’s Fresh buko delight will position itself as a

reasonably priced fresh buhko that has an innovative and
effective system.

The ABC’s Fresh Buko delight positioning will leverage

their competitive edge. ABC’s fresh buko is distinguished
by the fact that their business model concentrates on
developing value for customers beyond serving drinks
beverages. The ABC’s fresh buko develops an effective,
albeit inherently structured, social setting that
encourages meeting like-minded individuals. Providing
the drinks is the source of income, an ancillary part of
the business model. Generating value for the customers
is the main focus, if the customers are happy then the
revenue will follow (assuming of course that proper
marketing and financial controls are employed).
Concentrating on the client's needs beyond serving
beverages is the distinguishing characteristic that will
allow ABC’s Fresh Buko to rapidly gain market share.

What Makes ABC’s Fresh Buko delight Unique

The key ingredient in the fresh Buko delight recipe is,

of course, the buko or young coconut. The tender and
juicy meat of the young coconut adds a delightful texture
and natural sweetness to the dessert.

Pricing Strategy

The beverages price will be in the moderate range

and comparable to other coffee houses in the area. The
cost will be determined by not only what the going rate
in the area is but also by the percentage of actual cost
of the food. The price will not only be competitive, but
the food will be tasty, well presented, and large
portions will be served in a relaxing atmosphere where
the customer will be comfortable. The image projected by
the pricing will be that the customer will be getting a
 fair value for their money; that they do not need to be
rich to eat at ABC’s fresh buko delight and anyone can
afford to come in. Many people who drink out prefer to
pay with credit cards, whether it is to keep track of
expenditures or for a work expense account. The cost of
the food will be based on a set percentage. Restaurants
traditionally keep food costs between 26%-32%. Based on
the type of food to be served and the delivery system,
the percentage for ABC’s will be an average of 30% of the
actual cost of the beverages.

Distribution Strategy

In particular, what really sets up apart is that we are

the only full-service distribution company servicing the
fresh buko and specialty beverage industry in the market. In
addition, the fresh buko delight has an exclusive contract
to distribute a new, groundbreaking product that would
enable us to gain immediate access to a majority of the
potential customer base.

The suppliers have all been in business for a number

of years and have dependable reputations.

Powerhouse, Inc. will provide the software package to

track the food inventory and pricing. This system was
explained in depth previously. For over a decade, Powerhouse
has specialized exclusively in beverage management. In
addition to its beverages software, recognized world-wide as
the industry standard, Powerhouse's consulting and training
expertise has been utilized by trade associations,
publishers, governments and private companies to help
operators reduce costs and improve profits.

Promotion Strategy

The promotions strategy for ABC’s fresh buko delight is

as follows:

ABC’s fresh buko delight will have a large sign with

the business name. Signs will be written to list prices.
This will attract line of sight customers.

Social Media Advertising

ABC’S Fresh Buko will focus on social media platforms

and will dedicate an employee to be its social media
manager. That person will develop unique and inviting posts
and post its daily specials, upcoming events, and updates on
the coming locations particularly in Facebook and Instagram.

Local Partnerships

Search engine optimization (SEO) Website Marketing

ABC’S Fresh Buko plans to invest funds into maintaining

a strong SEO presence on search engines like Google and
Bing. When a person types in “Fresh buko shop”, “Fresh Buko
near me” or “Starbucks”, ABC’S Fresh Buko will appear in the
top three choices. ABC’S Fresh Buko will also
invest in their website also to ensure that it is user
friendly, always up to date, and displays professional
photographs of its menu items and location.

ANALYSIS OF THE COMPETITION

 ABC’S Fresh Buko delight will be the most convenient of
the fast food operations as it will cater to a need already
well established by their clients. ABC’S Fresh Buko delight
will constantly improve on service and quality and staff
friendliness ABC’S Fresh Buko. The customer will want to buy
from ABC’S Fresh Buko because the product will be tastier
than they can make themselves.

Competition

So far as of now, we don’t have a competitors her in

Dumingag but aside from that there are also a beverages shop
station around us just like:

 Vantage Café
Vantage Cafe is one of the coffee shops in the town
located at Lapu-lapu St., Brgy. San Pedro, Dumingag,
ZDS, beside Municipal Gymnasium and open 8:00 AM - 8:00
PM daily.

Their menu offers variety of beverages, an assortment of

teas, snacks, breakfast and lunch/dinner items, and organic
table wines such as lomboy, rambutan, santol, lanzones and
roselle wine. Part of Vintage Café success is that they
offer a freeWi-Fi for the customers.

 RJ Tree House Outdoor Café

RJ Tree House outdoor café is located at Mango St., San

Pedro, Dumingag Zamboanga Del Sur. They serve different
kinds of snacks, pizzas, drinks, coffees, etc. Their outdoor
cafe and cozy areas invite you to have a conversation with a
friend over a cup of coffee. Apart from serving refreshing
drinks and heavenly desserts, they also serve brunch at any
time of day.

Competitive Advantage

ABC’S Fresh Buko offers several advantages over

its competition. Those advantages are:

 Exceptional customer service and focus: The owners of

ABC’S Fresh Buko pride themselves to being on location
every day and getting to know the majority of their
clientele. They believe when customers receive this
type of individualized focus, the customers come back.
 Fresh, local beverages: ABC’s commits to only serving
fresh buko locally in Dumingag and neighborhood town.
The freshness and authentic taste help make the buko
offered exceptional and superior to the competition.
 Tech Friendly locations: Free internet, multiple
outlets for laptops and tablets, and a digitalized menu
and ordering system are benefits that their target
clientele gravitate towards.

Strengths

The ABC’s fresh buko is fast, convenient, courteous,

friendly, excellent taste, and affordable prices.

Price

ABC’s fresh buko will be cheaper because of the

nature of beverages service and a requirement for less
staff than a usual full-service restaurant.

Credit
 ABC’s fresh buko delight will place a sign that no
credit will be granted.

Promotion

ABC’s fresh buko will have a large sign with the

business name. Signs will be written to list prices.
This will attract line of sight customers.

Weakness

The product is subject to price competition which

will reduce the profitability of the business.

Opportunity

Problem worth solving

People near the ABC’s fresh buko need not just

refreshing or tea, but also a place to meet comfortably,
have a group discussion, or just sit quietly, work, and
read. That is available now in our locality but too crowded
too often, and not the right combination of factors for
everybody.

Our Solution

ABC’s fresh buko will make its best effort to create a

unique place where customers can socialize with each other
in a comfortable and relaxing environment while enjoying the
best the freshness of our buko delight in town. We will be
in the business of helping our customers to relieve their
daily stresses by providing piece of mind through great
ambience, convenient location, friendly customer service,
and products of consistently highquality ABC’s fresh buko
will invest its profits to increase the employee
satisfaction while providing stable return to its
shareholders.

OPERATIONS AND MANAGEMENT

ABC’s fresh buko will be owned and operated by its

founders, initially working with a small employee base that
will cover sales and delivery. Management and personnel
plans are covered in more detail in the topics to follow.

Owners

Albios Tumaras Alone Guminigin Culanag

Administration and
Delivery and Distribution Accounting
Management

Delivery personnel Administrative

assistant
Sales Associate Accountant

Organizational Structure

ABC’s fresh buko will be managed by the five

founding partners, whose individual areas of expertise
cover many of the functional aspects of the business.
The organizational structure is very simple. The three
will be responsible for the routing, distribution
management and delivery systems. The two will be
responsible for customer service, accounting, shipping
and the general administration of the business.
Together they will be responsible for product selection
and sales and marketing. The support staff at the
office, as well as the delivery personnel will report
to the three founders. Because the three will be
spending a majority of the time in the trade, the two
founders will be able to support any day-to-day needs
that the personnel may have. However, even when the two
founders is out of the office, they will be in constant
contact via computer or phone.

The goal of ABC’s fresh buko is to have a team of

committed associates who empower each other so that the
customer’s expectations can be exceeded. Our goal is
to offer career opportunities, advancement
opportunities and a level of income and benefits that
is competitive within the region and job
classification. It is our long-term goal to be the
preferred employer within our niche of the beverage
distribution industry.

Personnel Plan

Initially we expect to be able to handle business

needs with the owners, one administrative assistant,
and two product delivery/sales personnel. As business
continues to grow, we intend to hire additional
employees one at a time and pay premium, over market
labor rates to attract and retain quality help. Not
only will we train our employees to deliver excellent
service, we will give them the flexibility to respond
creatively to client requests. In addition, we will
continually monitor our clients’ level of satisfaction
with our service through surveys and other convenient
feedback opportunities. To ensure our personnel are
meeting our expectations, we will hold a minimum of
quarterly meetings with all employees so that results
can be reviewed and future plans can be discussed. At
least twice a year, a refresher course will be required
on product knowledge and how to exceed our customer’s
expectations.

Sales and delivery

In order to deliver high quality, personalized

service we will carefully select all employees – with
extra attention given to sales reps and delivery
personnel who will deal directly with customers. We
will carefully review references not just from past
employers or manufacturers, but also from retailers
whom these sales reps have served. We will also make
sure that each employee understands our way of
delivering quality service to each customer. We will
have immediate back-up support available by phone from
our office for more difficult service issues. We will
also give employees enough latitude so that they can
respond immediately to almost any customer request or
complaint – which in this industry usually means
granting immediate credit for damaged merchandise, and
adding additional merchandise to an order.
Personnel Plan

Owners (5) 100,000 125,000 150,000

Sales/Delivery (Salary and 10,400 11,500 12,500

Commission)

Sales/Delivery 4,237 4,500 5,500

(Commission)

Delivery/Warehouse 10,400 11,500 12,500

Personnel

Administration 15,720 16,500 17,000

Total People 9 9 9

Total Payroll 140,757 169,000 197,000

FINANCIAL DATA

Funding Requirements and Use of Funds

ABC’s fresh buko is seeking Php 5,000.00 in debt

financing to open its locations. The funding will be
dedicated for leasehold improvements, design, working
capital, and opening inventory. The breakout of the
funding is below:

Location

Store design/build: 3,000.00

Working capital: 3,000.00

 Opening inventory: 2,000

Financial Projections

Income Statement

FY 1 FY 2 FY 3 FY 4 FY 5

Revenues

Total 360,000 793,728 875,00 964,606 1,063,382

Revenues 6

Expenses &
Costs

Cost of goods 64,800 142,871 157,50 173,629 191,409

sold 1

Lease 50,000 51,250 52,531 53,845 55,191

Marketing 10,000 8,000 8,000 8,000 8,000

Salaries 157,015 214,030 235,96 247,766 260,155

8

Initial 10,000 0 0 0 0
expenditure

Total 291,815 416,151 454,00 483,240 514,754

Expenses & 0
Costs
EBITDA 68,185 377,577 421,00 481,366 548,628
5

Depreciation 27,160 27,160 27,160 27,160 27,160

EBIT 41,025 350,417 393,84 454,206 521,468

5

Interest 23,462 20,529 17,596 14,664 11,731

PRETAX 17,563 329,888 376,24 439,543 509,737

INCOME 9

Net 0 0 0 0 0
Operating
Loss

Use of Net 0 0 0 0 0
Operating
Loss

Taxable 17,563 329,888 376,24 439,543 509,737

Income 9

Income Tax 6,147 115,461 131,68 153,840 178,408

Expense 7

NET 11,416 214,427 244,56 285,703 331,329

INCOME 2

Balance Sheet
 FY 1 FY 2 FY 3 FY 4 FY 5

ASSETS

Cash 154,257 348,760 573,19 838,550 1,149,286

5

Accounts 0 0 0 0 0
receivable

Inventory 30,000 33,072 36,459 40,192 44,308

Total Current 184,257 381,832 609,65 878,742 1,193,594

Assets 4

Fixed assets 180,950 180,950 180,95 180,950 180,950

0

Depreciation 27,160 54,320 81,480 108,640 135,800

Net fixed 153,790 126,630 99,470 72,310 45,150

assets

TOTAL 338,047 508,462 709,12 951,052 1,238,744

ASSETS 4

LIABILITIES
& EQUITY

Debt 315,831 270,713 225,59 180,475 135,356

4
 Accounts 10,800 11,906 13,125 14,469 15,951
payable

Total 326,631 282,618 238,71 194,944 151,307

Liability 9

Share Capital 0 0 0 0 0

Retained 11,416 225,843 470,40 756,108 1,087,437

earnings 5

Total Equity 11,416 225,843 470,40 756,108 1,087,437

5

TOTAL 338,047 508,462 709,12 052 1,238951,744

LIABILITIES 4
& EQUITY

Cash Flow Statement

FY 1 FY 2 FY 3 FY 4 FY 5

CASH FLOW
FROM
OPERATIONS

Net Income 11,416 214,427 244,562 285,703 331,329

(Loss)
 Change in (19,200) (1,966) (2,167) (2,389) (2,634)
working
capital

Depreciation 27,160 27,160 27,160 27,160 27,160

Net Cash 19,376 239,621 269,554 310,473 355,855

Flow from
Operations

CASH FLOW
FROM
INVESTMENTS

Investment (180,950) 0 0 0 0

Net Cash (180,950) 0 0 0 0

Flow from
Investments

CASH FLOW
FROM
FINANCING

Cash from 0 0 0 0 0
equity

Cash from 315,831 (45,119) (45,119) 45,119) (45,119)

debt

Net Cash 315,831 (45,119) 45,119) (45,119) (45,119)

Flow from
Financing

Net Cash 154,257 194,502 224,436 265,355 310,736

Flow

Cash at 0 154,257 348,760 573,195 $838,550

Beginning of
Period
 Cash at End 154,257 348,760 573,195 838,550 $1,149,286
of Period

Curriculum Vitae

Personal Data

Name: Estella A. Culanag

Date of Birth: January 01, 1992

Place of Birth: Upper Salimpuno, Concepcion, Mis. Occ.

Address: Libertad, Dumingag, Zamboanga del Sur

Civil Status: Married

Religion: Roman-Catholic

Name of Parents

Father: Melardo E. Arapoc

Mother: Vergelia B. Arapoc

Educational Background

Tertiary: College of Communication Information Technology (CCIT)

Calamba, Misamis Occidental

2007-2009

J.H. Cerilles State College Dumingag Campus

 Dumingag, Zamboanga del Sur

Degree: Bachelor of Elementary Education

Major: General

2021-2025

Secondary: Concepcion National High School

Concepcion, Misamis Occidental

2004 - 2007

Elementary: Upper Dioyo, Elementary School

Concepcion, Misamis Occidental

2000 – 2003

CURRICULUM VITAE

Personal Background
Name : Dave Rein I. Alone

Address : La fortuna, Dumingag,

Zamboanga Del Sur
Date of Birth : January 14, 2003

Age : 21

Place of Birth : La fortuna, Dumingag, Zamboanga del Sur

Gender : Female

Civil Status : Single

Religion : Seventh Day Adventist

Name of Parents

Father : Rennie V. Alone

Mother : Rilly I. Alone

Educational Background

Tertiary : J.H. Cerilles State College

Dumingag-Campus
Caridad, Dumingag, Zamboanga del Sur
2021-2025

Degree : Bachelor of Elementary Education

Major : General Education

Secondary : Dulop National High School

Bag-ong Valencia Extension,Dumingag,
Zamboanga del Sur
2014-2020

Elementary : La fortuna Elementary School

La fortuna, Dumingag, Zamboanga
del Sur
2008-2015
CURRICULUM VITAE

Personal Background
Name : Gladez P. Albios
Age : 22
Sex : Female
Civil Status : Single
Address : Macasing, Siayan Zambonga del norte
Birth date : May 25, 2002
Birth place : Labangon, Dumingag Zamboanga del sur
Religion : New Apostolic Church
Name of Mother : Roseminda S. Albios
Name of Father : Nestor E. Albios
Educational Background
Tertiary : J.H. Cerilles State College
Dumingag Campus
Caridad, Dumingag, Zamboanga del Sur
2021-Present
Degree : Bachelor of Elementary Education
Major : General Education

Secondary : Dumingag Senior High School

Lower Landing, Dumingag Zamboanga del
Sur
2015-2021

Elementary : Sinatalan Elementary School

Labangon, Dumingag Zamboanga del Sur
2009-201
 CURRICULUM VITAE

Personal Background

Name : Haziem W. Guminigin

Address : Purok Dancing Lady,
San Pablo, Dumingag
Zamboanga del Sur.
Date of Birth : January 16, 2000
Age : 24
Place of Birth : Bingo, Nanatawakan,
Kasibu, Nueva vizcaya

Gender : Female
Civil Status : Single
Religion : United Church of Christ
in the Philippines
Father’s Name : Ricardo D. Guminigin
Mother’s Name : Marivic W. Guminigin

School Attended

Tertiary : J.H Cerilles State

College-Dumingag Campus
Caridad, Dumingag Zamboanga del Sur
2021-2025

Degree : Bachelor of Elementary Education

Major : General Education

Secondary : San Jose Academy

San Pablo street, Dumingag ZDS
Senior High : 2018-2020

Junior high : 2013-2018

Elementary : Domang Elementary School

Domang Nantawakan, Kasubi
Nueva Viscaya
2007-2013
 CURRICULUM VITAE

Personal Information

Name : Mary Em S. Tumaras

Date of Birth : January 11, 2000

Place of Birth : Datu Tutukan, Dumingag,

Zamboanga del Sur

Religion : Seventh day Adventist

Sex : Female

Nationality : Filipino

Civil Status : Single

Name of Parents:

Father : Gondino L. Tumaras

29
 Mother : Elisa S. Tumaras

Schools Attended

Tertiary : J.H. Cerilles State College

Dumingag-Campus

Caridad, Dumingag, Zamboanga del Sur

2021-2024

Degree : Bachelor of Elementary Education

Major : General Education

Secondary : Kapatagan National High School

Kapatagan, Lanao del Norte

2019-2020

Junior : South Western Career College

2014-2018

Elementary : Datu Tutukan Elementary School

Datu Tutukan, Dumingag,

Zamboanga del Sur

2008-2014

30