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 C. Salvador
Glendel Marie G. Sinoy

Ms. Rinette Joy Casipe

Entrepreneurship Teacher
S.Y. 2024 - 2025
 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

 ● 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.
 Name of Estimate Purchased Annual Repair and Sources
Tools d Useful Costs Depreciation Maintenance
Life

Tongs (2) 4 years All tools will be Shopee

PHP 54.00 (2)
subject for
= PHP 108.00 replacement

Mixing Bowls 10+ years

PHP 148.00
(4) (4)

= PHP 592.00

Tupperware 10+ years

PHP 179.00(5)
(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 years Shopee

PHP 38.00 (5)
(5)
= PHP 190.00

Laddle (2) 5 years Shopee

PHP 58.00

(2)

= PHP 116.00
Measuring 10 years Shopee
PHP 58.00
cups (1)

Measuring 10 years Shopee

PHP 36.00
Spoon (1)

Spoon (6) 7+ years Shopee

PHP 75.00

Pastry Brush 4 years Shopee

PHP 34.00
(1)

Spatula (2) 4 years Shopee

PHP 53.00

(2)

= PHP 106.00

Cooling rack 3 years Shopee

PHP 45.00 (2)
(2)
= PHP 90.00

Name of
Machines

Waffle Maker 4 years PHP 300.00 TikTok

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

= PHP 175

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

PHP 13,995.00 PHP 13,995-PHP Marbel,
Koronadal
10,000/ 10 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/
replacement
10
(3)

=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 Marbel,
1,099 / 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
year, ensuring we can consistently meet production demands without issue.

Cost per
Raw Materials Sample Pictures Description
Unit

Pancake mix This material will PHP

be used as the
main ingredient for 57.75/5=
the waffles, PHP 11.55
providing the
essential dry
components
needed for a fluffy
texture and
delicious flavor.
 Water PHP
This material will be
used to add 230/36=PH
structure and
richness to the P 6.39
waffle batter,
contributing to its
fluffy and tender
texture.

Egg This is one of the

important
PHP 70/7
ingredients to
compliment sa =PHP 10
potato and give its
unique taste

Baking Wax Paper This material will

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

Kraft Paper Tray This material will

be used for serving PHP 109/50
the waffles,
providing a rustic = PHP 2.18
and eco-friendly
presentation that
holds the waffles
securely.
 Wooden Fork This material will
be used as an PHP 43/30
eco-conscious
utensil for = PHP 1.43
customers to enjoy
their waffles,
sturdy enough to
handle the texture
and toppings.

Mallows This material will

be used as a PHP 160/20
topping, providing
a sweet and gooey = PHP 8
texture that
complements the
warm waffles.

Ice Cream This material will

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

Chocolate Chips This material will

be used as a PHP 153/45
topping, adding
sweetness and = PHP 3.33
pockets of rich
chocolate flavor.
Whipped Cream This material will
be used as a PHP 289/65
topping, providing
a light and fluffy = PHP4.45
finish to enhance
the overall waffle
experience.

Margarine This raw material

will be used to PHP 35/20
grease the waffle
maker, ensuring = PHP 1.75
the waffles cook
without sticking.

Nutella Spread This material will

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

Chocolate Bar This material will

be used as a PHP 145/25
topping, adding a
rich, gooey = PHP 5.80
chocolate flavor
that enhances the
overall indulgence.
White Chocolate Bar This material will
be used as a PHP 149/25
topping, providing
a creamy and = PHP 5.96
sweet contrast that
complements the
flavors of the
waffles.

Matcha Bar This material will

be used as a PHP 166/25
topping, adding a
unique flavor and = PHP 6.64
vibrant color to the
waffles, appealing
to those who enjoy
matcha.

Almonds This material will

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

Oreo This material will

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

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

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 PHP444,478.32/10,29

 6

->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 PHP189,701.49/10,29

6

->18.42

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

Table 11: Production Cost