Peanutroll MANUSCRIPT
Peanutroll MANUSCRIPT
Peanutroll MANUSCRIPT
Presented to:
Prepared by:
ALONSAGAY, KYLENE CATE
ANTIDO, PATRICIA
BALBALOSA, DIVINE GRACE
BALDEO, RESIENA KEH
BIASURA, JHAZREEL MAE N.
BINUYA, FRANCHESCA
ABM 12-11
TABLE OF CONTENTS
I. EXECUTIVE SUMMARY………………………………………………………………………………………………………………1
1.1 Objectives
1.2 Mission
EXECUTIVE SUMMARY
The company is inspired by the well-known Korean Drama, "Baker King". Our specialty
is the oh-so-called "Peanut Roll" or the famous sweet peanut brittle. We offer a pack of mini
sizes as well as big sizes. For more details, we also have our Facebook page for Peanut Queen.
a. Objectives
Be the best and top "mango graham ice candy" company that promotes high
quality products and services.
Provide enjoyment through the taste of our own product.
Help the country's farmers in increasing their productivity and promote sustainable
and organic agricultural with them.
Build and honor healthy, sustainable partnerships with our farmers, our
employees, our vendors, and our customers.
Increase sales substantially in the first month of operation.
Increase gross margins in the next two years.
Increase production and sale from 125 pieces of mango graham in the first week
of operation and reach maximum capacity of 300 pieces per month.
b. Mission
Our company aims to provide an affordable and delicious snack and pasalubong.
2.0 Management Team Plan/ Organizational Plan
The management team is organized into three functional areas: product
sourcing, sales, and marketing; production; and finance and administration. Detailed
descriptions are found in the following section.
Jhazreel Mae
Biasura
C.E.O
Divine Grace
Franchesca Binuya
Balbalosa
Staff
Staff
The Chief Executive Officer, JhazreelBiasura, is responsible for the overall development
of the company. She is responsible for the top-managerial and final decision-making regarding
the company’s stand. She is responsible for dividing the labor and work among the workers
below her. In behalf of the company, she is the representative for the matters outside the
business. She ensures that the business is going in accord with the social responsibility of the
firm.
The Vice President, Kristine Calleja, monitors day- to- day operations to support growth
and add to an organization’s bottom line. She focuses on strategic planning and target setting and
direct the company's operations in support of its objectives. She is responsible for directing the
The Human Resource Manager, Patricia Antido, is responsible for managing the head
production and is focused on strengthening and enhancing the company’s strategy. She plans,
The Brand Manager, ResienaBaldeo, she plans, develops and directly markets the value
and performance of a particular brand, service or product. She is responsible for adapting a brand
strategy for a company target market. She must concentrate on the development of profit and loss
The Hand of Production, KyleneAlonsagay, is responsible for upholding the visions and
goals of the company. She is responsible for the main role of production of the product, she is
liable for assessing the product and its strength in the market.
The members, Divine Balbalosa and FranchescaBinuya, are the main laborers of the
company. They are responsible for making and creating the product and making sure of its
quality and taste on point. They are also responsible for the success of the company.
the success of the team by problem solving participating and contributing to decision making
The team currently has no need to add additional personnel for this venture. All
administration, accounting, and miscellaneous work will be conducted by the
management and sales staff.
1st Week 2nd Week 3rd Week 4th Week 5th Week 1st 2nd Week
of of of of of Week of of
January January January January January February February
Planning of the
possible
product
Approval of the
paper of the
product
Making and
selling of the
product with
documentation
Making of the
paper, special
journals, and
financial
statements
Presentation of
the results
The 1st Week of January is allotted for brainstorming, deciding what product
shall the company sell, establishing of company name and its organization. The
company will be looking for financial funds that will be used as an investment for the
company. It is also the week to find supplies for raw materials and the approval and
actual making of the product. The ingredients of mango graham ice candy are: 2 packs
of crushed graham, 2kg of ripe mangoes, 6 cans of evaporated milk, and 5 cans of
condensed milk. In a large bowl, mix the evaporated milk, crushed graham, mashed
mango, and condensed milk until the mixture well blended. Then, the mixture will place
in ice candy plastic. Finally, after putting in the plastic, freeze the ice candy on the fridge
for 2 days (so the mixture will be turned into ice). On the 2nd week of January, the
products are to be sold. 3rd week up to 4th week of January, selling of products in PUP
Main 5th floor and 6th floor with immediate documentation. The preparation of financial
statements is to be done on the 1st week of February. And lastly, the business
presentation will be on the 2nd week of February.
MARKETING STRATEGY
On January 23, our team conduct a room to room selling of our product. And our
product was easily sold out because we offer affordable price. And we chose to sell our product
during break time because we assumed that it is the best time to sell our product . The total
production since the previous sales was good. And just like the first day of selling, our product
was easily sold out. And the result amount of sales during that day was 640 pesos.
Online Buyers
Direct selling will be the main way of distribution of the products to the
customers. We, as the management team and main provider of the product, aim
to gather sufficient experience in customer relations and create an optimal
relationship to the customers in the future for the improvement and further
development of the product.
We also have a planning promo gimmicks like giving discount to consumer/customer for
buying a certain number of our products.We also doing a direct selling or room to room basis.
And lastly we will make a fliers that contain the details of our products and contact number in
To expand our product to increase company profit, Peanut Queen Company decided to
use online promotions to make our product be recognized more. The use of social media like
facebook, instagram, twitter, blogs etc are the ways of disseminating the information about the
product. With that the product will known to public and will increase the profit of the company.
The Delice Mango will produce a mango graham dessert with high quality
content and nutritious value as well. Mango graham will need raw materials to produce
the goods to be sold. These include Ripe Mangoes, Evaporated Milk, Condensed, and
Crushed Graham. Raw materials will be purchase at Puregold, España and Galas
where we can assure the quality and the aspect of perish ability. The price is
determined.by
In this section, the items are listed with its estimated price and corresponding actual price
The total cost of Delice Mango will be 1.50 pesos. Adding a 100 % markup price, the
selling price is 3 pesos.
5.0 Accounting
Rona’s Mango Corporation uses a job order cost system. The chart of accounts used by
the company is shown below:
CASH 101
DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT
2019 2019
31 CRJ1 4 810 - 31 CDJ1 2 071 -
JAN JAN
Bal 2 739 -
EQUIPMENT 105
DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT
2019 16 GJ1 100 -
JAN
SALES 401
DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT
2019
31 CRJ1 4 110 -
JAN
Sales P 4 110 -
Cost of Goods Sold (2185.75)
Gross Profit P 1 924.25
Less: Expenses
Selling Expense P 49 -
General Expense 60 - 109 -
Net Income P 1 815.25
Production Process
INGREDIENTS
Peanut
Lumpia Wrapper
Brown Sugar
Cooking Oil
PROCEDURES
4) Transfer the fried nuts into a clean bowl and leave it until it's ready to peel.
5) Powderized the peeled nuts using the blender and put it into a clean bowl.
6) Blend the powderized nuts and the brown sugar in a bowl and mix it well.
8) Prepare a bowl and put a small amount of water to stick the lumpia wrapper together when
9) Get a piece of lumpia wrapper and put an amount of mixed powderized nuts and sugar.
10) Fold the both sides of the wrapper until it meets together.
11) Roll the bottom part of the wrapper until it reaches the top and put an amount of water on
14) Prepare another pot and put an amount of dark brown sugar and wait until the sugar melts.
15) Fry again the fried peanut roll into the pot with melted sugar and mix it.
16) Put the fried peanut roll into a strainer and let the oil drain for 15 minutes.
18) Put 5 pieces of peanut roll in a pack of large plastic and 3 pieces in a pack of small plastic
Cost of Goods Sold (January 19, 2019)
Direct Materials P 450. 00
Direct Labor 30
Manufacturing Overhead 240. 00
Total Manufacture Goods Cost P 720. 00
Work in Process, beg 0.00
Total Cost Put into Process P 720.00
Work in Process, end (0.00)
Cost of Goods Manufactured P 720.00
Finished Goods Inventory, beg 0.00
Total Goods Available for Sale P 720. 00
Finished Goods Inventory, end (0)
Cost of Goods Sold P 720.00
Cost of Goods Sold (January 21, 2019)
Direct Materials P 500. 00
Direct Labor 35
Manufacturing Overhead 240. 00
Total Manufacture Goods Cost P 632. 50
Work in Process, beg 0.00
Total Cost Put into Process P 632. 50
Work in Process, end (0.00)
Cost of Goods Manufactured P 632. 50
Finished Goods Inventory, beg 252.48
Total Goods Available for Sale P 777. 75
Finished Goods Inventory, end (252.48)
Cost of Goods Sold P 884.98