NOTRE DAME OF MARBEL UNIVERSITY

INTEGRATED BASIC EDUCATION

DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

A PRODUCTION PLAN ON PUTTING UP FLUFFY BITES IN THE CITY OF

KORONADAL, SOUTH COTABATO

PRODUCTION PLAN
presented to the Faculty of the Senior High School Department
NOTRE DAME OF MARBEL UNIVERSITY
Brgy. Sto. Niño, City of Koronadal, South Cotabato

In Partial Fulfillment of the Requirements in

ENTREPRENEURSHIP

Shahanna Mae L. Ampatuan

MEMBERS:
Allyssa Celis
Psyrenne N. Cercado
Zaily G. Quinton
Carl Salvador
Glendel Marie G. Sinoy

Ms. Rinette Joy Casipe

Entrepreneurship Teacher
S.Y. 2024 - 2025
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872
SECTION II
PRODUCTION PLAN
2.1 PROCESS FLOWCHART

The Fluffy team embarks on a meticulous process to create delectable waffles that will
resonate with their target market. It begins with planning the perfect waffle varieties that will
meet the standards and preferences of their intended customers. Following this, the
entrepreneurs proceed to purchase the necessary groceries carefully selecting high-quality
ingredients that are both exceptional and budget-friendly. The next step involves mixing all
chosen ingredients to form the waffle batter, a crucial phase that determines the taste and
texture of the final product. Once prepared, the batter will be cooked in the waffle maker to
perfect consistency and flavor. Subsequently, the team will be designing the waffles, aiming to
create visually appealing presentations that will captivate their target audience. Lastly,
ensuring the waffles are smoothly presented to convey the brand's image effectively and
enhance the overall snack experience. Through each step of the process, the Fluffy team
demonstrates their commitment to creating exceptional waffles that satisfy both the stomach
and the eye of the customers.

Flowchart:

Figure 3: Process Flowchart

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

● PLANNING- Fluffy team develops a waffle recipe that aligns with taste preferences,
determines the quantity of waffles to produce, and creates a timeline for the waffle-
making process.
● BUYING NEEDS- The team will buy high-quality ingredients such as waffle mix, eggs,
margarine and toppings like mallow, oreos, whipped cream and drizzles from trusted
suppliers to ensure freshness and taste authenticity.
● MIXING- Combining all the measured ingredients in a mixing bowl, then whisk to a
smooth consistency, and make the batter ready to the baking stage.
● BAKING- Preheat the waffle iron, pour the batter evenly onto the plates, close the lid,
and patiently wait for the waffles to cook to a delectable golden-brown hue, adjusting
cooking times as needed for desired crispness.
● DESIGNING- Creating creative waffles on serving plates, drizzling them with syrups
and adorning them with an array of toppings like whipped cream, mallows, ice creams,
crushed oreos etc.

● PACKAGING- In the packaging process, the business utilizes kraft paper with the
company logo elegantly printed on it. Once the logo is applied to the kraft paper, baking
wax paper will be placed inside the boat kraft paper. Then transferring the decorated
waffles to elegant packaging, ensuring they remain intact and appealing during serving
or display. The packaging will be using wooden spork to also promote eco-friendly

2.2 FIXED CAPITAL

Tools, equipment, and machinery (fixed assets) are needed for production. The
needed tools are two tongs that cost PHP 108.00 in total, four mixing bowls that cost
PHP 592.00 in total, five tupperwares that cost PHP 895, one piping bag that costs
PHP 40.00, one piping tip that costs PHP 38, two scissors that cost PHP 42.00 in total,
five sauce bottles that cost PHP 190.00, two laddles that cost PHP 116.00, one
measuring cup that costs PHP 58.00, one measuring spoon that costs PHP 36.00, six
spoons that cost PHP 75.00, one pastry brush that costs PHP 34.00, two spatulas that
cost PHP 106, and two cooking racks that cost PHP 90.00. Meanwhile, the needed
machines are 1 waffle maker, which costs PHP 1,299.00, and 1 mixer, which costs
PHP 13,995.00. It also has the needed furniture, which are 3 tables, 6 chairs, and 1
fan. The prices of the furniture are indicated at the table. As for the major supplier of
the fixed capital, it is needed to be in an accessible market whether it is a physical or
online market. The major supplier must be reliable and offer quality.
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Name of Tools Estimated Purchased Costs Annual Depreciation Repair and Sources
Useful Life Maintenance
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Tongs (2) 4 years All tools will be Shopee

PHP 54.00 (2) subject for
replacement
= PHP 108.00

Mixing Bowls (4) 10+ years

PHP 148.00 (4)

= PHP 592.00

Tupperware (5) 10+ years

PHP 179.00(5) =
PHP 895.00

Piping bag (1) 1 month PHP 40.00

Piping tip (1) 4 years PHP 38.00

Scissors (2) 3 years

PHP 21.00 (2)

= PHP 42.00

Sauce Bottle (5) 5 years Shopee

PHP 38.00 (5)

= PHP 190.00

Laddle (2) 5 years Shopee

PHP 58.00

(2)

= PHP 116.00

Measuring cups 10 years Shopee

PHP 58.00
(1)

Measuring 10 years Shopee

PHP 36.00
Spoon (1)

Spoon (6) 7+ years Shopee

PHP 75.00
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Pastry Brush (1) 4 years Shopee

PHP 34.00

Spatula (2) 4 years Shopee

PHP 53.00

(2)

= PHP 106.00

Cooling rack (2) 3 years Shopee

PHP 45.00 (2)

= PHP 90.00

Name of
Machines

Waffle Maker (1) 4 years PHP 300.00 TikTok

PHP 1,299.00 PHP 1,299 - PHP 599/ 4 Shop
years

= PHP 175

Mixer (1) 10 +years PHP 1,500 KCC Mall of

PHP 13,995.00 PHP 13,995-PHP Marbel,
10,000/ 10 Koronadal
City, Gensan
Drive corner
Posadas St.,
Koronadal
City

Total Cost PHP 574.5 PHP 1,800.00

PHP 15,294.00

Name of
Furnitures

Table (3) 10 years Subject to

PHP 564.00 PHP 564 - PHP 399/ 10 replacement

(3)
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

=PHP 1,692.00 =PHP 16.5 (3)

= PHP 49.5

Chairs (6) 7 years

PHP 190.00 PHP 190 - PHP 100 / 7

(6)

= PHP 12.86(6)

=PHP 1,140.00 = 77.16

Fan (1) 3 years PHP 200.00 KCC Mall of

PHP 1,400.00 PHP 1,400 - PHP 1,099 / Marbel,
3 Koronadal
City, Gensan
Drive corner
Posadas St.,
= PHP 100.33

Table 7: Tools, Equipment, and Depreciation

2.3 LIST OF RAW MATERIALS AND SUPPLIES

The raw materials needed to produce our waffles include pancake mix, water, eggs,
margarine, baking wax paper, kraft paper trays, wooden forks, and a variety of delicious toppings
such as Oreos, mallows, ice cream, chocolate chips, whipped cream, and Nutella. Each of these
materials is essential for ensuring the quality that customers expect, especially when it comes to
presentation and taste. The toppings, in particular, add that extra layer of indulgence that makes our
waffles stand out. In terms of sourcing, all of these ingredients can be easily obtained from reliable
and trusted suppliers, both online and in-person. Availability of these items is steady throughout the
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872
year, ensuring we can consistently meet production demands without issue.

Raw Materials Sample Pictures Description Cost per Unit

Pancake mix This material will PHP 57.75/5=

be used as the main
ingredient for the PHP 11.55
waffles, providing the
essential dry
components needed
for a fluffy texture and
delicious flavor.

Water PHP
This material will be
used to add structure 230/36=PHP
and richness to the 6.39
waffle batter,
contributing to its fluffy
and tender texture.

Egg This is one of the

important ingredients
PHP 70/7
to compliment sa
potato and give its =PHP 10
unique taste
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Baking Wax Paper This material will be

used to prevent the PHP 54/100
waffles from sticking
during preparation and
cooking, making for an = PHP 0.54
easier cleanup.

Kraft Paper Tray This material will be

used for serving the PHP 109/50
waffles, providing a
rustic and eco-friendly
presentation that holds = PHP 2.18
the waffles securely.

Wooden Fork This material will be

used as an eco- PHP 43/30
conscious utensil for
customers to enjoy
their waffles, sturdy = PHP 1.43
enough to handle the
texture and toppings.

Mallows This material will be

used as a topping, PHP 160/20
providing a sweet and
gooey texture that
complements the = PHP 8
warm waffles.
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Ice Cream This material will be

used as a topping, PHP 350/8
offering a creamy and
indulgent contrast to
the warmth of the = PHP 43.75
waffles.

Chocolate Chips This material will be

used as a topping, PHP 153/45
adding sweetness and
pockets of rich
chocolate flavor. = PHP 3.33

Whipped Cream This material will be

used as a topping, PHP 289/65
providing a light and
fluffy finish to enhance
the overall waffle = PHP4.45
experience.

Margarine This raw material will

be used to grease the PHP 35/20
waffle maker, ensuring
the waffles cook
without sticking. = PHP 1.75
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Nutella Spread This material will be

used as a topping, PHP 294/40
offering a smooth and
rich hazelnut chocolate
spread that pairs = PHP 7.35
perfectly with the
waffles.

Chocolate Bar This material will be

used as a topping, PHP 145/25
adding a rich, gooey
chocolate flavor that
enhances the overall = PHP 5.80
indulgence.

White Chocolate Bar This material will be

used as a topping, PHP 149/25
providing a creamy
and sweet contrast
that complements the = PHP 5.96
flavors of the waffles.

Matcha Bar This material will be

used as a topping, PHP 166/25
adding a unique flavor
and vibrant color to the
waffles, appealing to = PHP 6.64
those who enjoy
matcha.
 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Almonds This material will be

used as a topping, PHP 295/35
adding a crunchy
texture and nutty flavor
that enhances the = PHP 8.43
overall taste
experience.

Oreo This material will be

used as a topping, PHP 120/40
adding a crunchy
texture and a rich
chocolate flavor to the = PHP 3
waffles.

TOTAL PHP 43.71

Table 8: Raw Materials

2.4 LABOR

There are seven types of direct and indirect labor required for production. The
necessary skills for the job include creativity, organization, patience, adaptability, and
diligence. Labor costs will vary based on the number of days worked. Worker
availability may be influenced by certain conditions, but it is guaranteed that they will
be available year-round.

Cook 2 PHP 250/day

Kitchen Assistants 2 PHP 200/day

Cashier 1 PHP 200/day

Server 1 PHP 200/day

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Manager 1 PHP 300/day

Marketing promotions 1 PHP 250/day

Maintenance/cleaner 2 PHP 200/day

Total Labor Cost per Day PHP 2,250

Table 9: Labor Cost

2.5 FACILITY OVERHEAD EXPENSE

In the table below, it shows the systematic list of the facility overhead expenses.
It contains the particular facility overhead expense, the monthly cost, as well as the annual
cost. Particularly, the repair and maintenance, and its monthly and annual cost; the utilities
(electricity, water, etc.), and its monthly and annual cost; and lastly, the depreciation-
equipment and machines, and its monthly and annual cost.

PARTICULARS MONTHLY COST (PHP) ANNUAL COST (PHP)

Repairs and Maintenance 166.66 2,000

Utilities 575 6,900

Depreciation-Equipment and 66.79 801.49

Machines

Rent Expense 15,000 180,000

TOTAL OVERHEAD COST PHP 15,808.45 PHP 189,701.49

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872

Table 17:Facility Overhead Expense

2.5 PRODUCTION COST

The production cost consists of three main components: raw materials, labor, and
overhead costs. The totals of these components, as shown in previous tables, are
aggregated based on their monthly and annual costs. The annual cost is then divided by the
total number of units produced in one year to determine the cost per unit.

Particulars Monthly Costs Annual Costs Cost per Unit

Raw materials PHP 37,039.86 PHP 444,478.32 PHP444,478.32/10,296

->PHP 43.17

Labor costs PHP 52,500 PHP 630,000 PHP630,000/10,296

->PHP 61.19

Overhead costs PHP 15,808.45 PHP 189,701.49 PHP189,701.49/10,296

->18.42

Total PHP 105,348.31 PHP 1,264,179.81P PHP 122.78

Table 11: Production Cost

 NOTRE DAME OF MARBEL UNIVERSITY
INTEGRATED BASIC EDUCATION
DEPARTMENT
Telefax Nos: Director’s Office 083 228 Principal’s Office 083 228 6609; 228
2099 1408 www.ndmu.edu.ph
Acad. Coor. Office: ES (083)228 6509 Registrar: 083 228 3872