Dog Food Essay Example for Free

Dog Food Essay Dogs are probably the most common and numerous pet in World, and Mexico is not the exception for this rule. The purpose of this work is to analyze the characteristics of the demand for the dog food business in Mexico. This business has shown a CAGR of 3% during the last six years. Dog Food business is divided in three categories based on food type: Dry Dog Food, Wet Dog Food and Treats / Mixers. The most important category is Dry Dog Food with 89% far followed by Wet Dog Food with the 6%. There is another category division based on price: Super Premium, Premium and Standard. In terms of Market players there are 13 competitors in this category: The most important producers are EFFEM with 48% of market share and Nestle with 21%. Regarding brands, the most important are: Pedigree: 33%, Dog Chow 7%, Perfect Fit 5% and Eukanuba with the 5%. DogFood Brand Shares % 2008 DogFoodCompanyShares % 2008 Methodology For the analysis of the dog food market, it was necessary to do a research for the market trends (increase/decrease of dog population, education of the dog owners about benefits of dog food); the view of the dog owners about the dog food and its presentations, prices and quality. As well as the willingness of the dog owners to continue buying the dog food in the changing circumstances of the market (price raising, economic crisis, market substitutes, etc. ). The steps followed to achieve this objective are: 1. Bibliographic investigation of the market size for dog food in the Mexican market, the view of the dog owners, the companies producing dog food, price, substitutes. 2. Comparison of the indicated characteristics through and between years 3. Interpretation of the collected data to observe the market behavior for this particular industry, when faces changes in the dog owner view of the market, crisis or rising of prices. 4. Determination of the challenges faced by the industry. 5. Conclusions. Determinants of Demand: 1. -Price As up year 2008, the demand felt down 21% in comparison to previous year. Among the main reasons for this fall are: The row material cost of producers increased due to the Mexican currency devaluation. This fact â€Å"forced† the manufacturers to transfer the cost increase to the consumers. Since this market is considered an Oligopoly, the demand is elastic to the price changes. In addition, it is easy to find substitutes products; such as: Human food leftovers. The outcome of the described situation pushed the demand down. The â€Å"Mon and Pop† distribution channel leveraged the circumstances and offered the market Dog food in bulk. This strategy allowed them to maintain their sales in spite of the reduced total market. As a result, the producers decided to launch smaller size presentations, which in the long run stopped the sales fall, reducing the sales fall from 21% in 2008, down to only 3% in 2009. . -Marketing Initiatives -Dog owner emotional engagement fuels potential market growth Manufactures realized that the ratio of dog per household was still low, making evidence that there was still a significant growth potential. As a consequence, dog food producers encouraged diverse nonprofit associations to promote emotional engagement to the dog wellness. Dog owners started to care more about: Nutrition, health care and dog pampering. Therefore, the manufacturers found new market niches for new products, such as super premium brands focused on health enhancement or treats to pamper the dog. The current dog owning households ratio in Mexico has grown from 38. 3% in 2004 up to 40. 5% into to 2009. In order to exploit this booming market, different efforts have been done by producers, launching marketing campaigns such as: â€Å"Adopta un perro†. Awareness of Dog Food benefits In addition, manufacturers realized that the ratio of dog food prepared vs. none prepared was too low in Mexico. Therefore, manufacturers began to develop marketing strategies in order to create a higher awareness of dog food benefits. These strategies were mainly implemented through: ) TV advertising campaigns Emotional situations between owner and pet were exploited by producers to encourage pet care i. e. EFFEMS Perfect fit showing a situation suggesting that the dog wants a balance life, such as the owner enjoys. b) Point of Purchase material. Additional exhibition at key seller â€Å"hot spots† were implemented to promote the different products benefits i. e. Hill Pet Nutrition, w hich sells only through veterinary sale points, spread out brochures in the veterinary clinics and pet stores. c) Consumer Promotions Producers decided to increase sales volume in the short term by encourage the consumer through give away attractive items for each product bough i. e. Dog Chow promotion in which a dog bed was gave away when customer purchased a package of four kg and above; in a similar promotion, premium brand Beneful offered a free dog bowl. d) Sponsorships Producers developed different sponsorship programs to increment brand awareness i. e. â€Å"Incredible dog challenge†. e) Product Innovation In order to maintain, and even increase profit margin, producers improved the food formulations and packages. I-e. (Nestle’s effort to re-launch Campeon brand with a different formula using the slogan of â€Å"looking similar to human food†. All these efforts helped to reduce the shortfall of 8 pps showed between 2007 and 2008 down to only 1 pps between 2008 and 2009. Conclusions The market of dog food has changed in last few years, due of the changes in the perception of the pets inside families, mostly in developed countries. Dogs are the most common and numerous pets, and nowadays are treated as another member inside the family. Dog owners pamper their dogs, and care about the nutrition and general wellbeing of their animals. One of the findings about this market is that it has an elastic demand, strongly dependent of the income of the families in Mexico; as income decreases, the demand for dog food decreases as well. Besides, the dog food in Mexican market has one mayor (and almost free) substitute: the human food leftovers. Commonly, the families, mostly the low income ones, feed their dogs with the food they don’t use, or the parts of the meat markets that is not sold for human consumption. Because of that elastic demand, the industry had the need to change the ways producers do business. First, market players need ongoing innovation to adapt themselves to the changing needs of the market, such as: New and smaller size presentations, sales and marketing promotions, effective campaigns of education on how to feeding dogs with specialized and prepared food. These initiatives, along with dog adoption programs were key elements to increase market penetration. Currently, the industry of dog food is facing new challenges as low recovery of world economy, need of new formulation and customized and specialized products (aged dogs, puppies, small breeds, active dogs and sedentary dogs) demand from producers more effective sales promotions to change the mindset of the Mexican consumer about feeding dogs with the â€Å"leftovers†.

Vibrating Sample Magnetometer (VSM)

Vibrating Sample Magnetometer (VSM) Robert Konstandelos Operation A sample is made to oscillate using a vibrational unit extended on a rod. The sample is placed between two electromagnetic pieces which are used as the applied field for this this experiment. With the sample oscillating induces a voltage between the search coils which creates a signal to determine the magnetic properties of the sample. Reference coils are used to create a reference signal such that noise generated from the signal can be filtered using a lock-in amplifier [1]. Because the signal and the reference signal are directly related through its voltage and amplitude means that precise measurements can be recorded using a voltmeter. Calibration methods are important to determine the relation between the voltages induced by the magnetic field and the sample and their magnetic properties. Calibrating the applied field is done by increasing the voltage in steps measuring the field until reaching a maximum. The system is calibrated using a nickel standard normally as a number of vo lts per unit of magnetic moment. Many materials such as types of barium ferrite or alnico materials can be placed inside to determine properties. These properties include remanence, coercivity, intrinsic coercivity and operating points once the system has been calibrated. Advantages and Disadvantages in terms of experimental facets The key advantage is the precision and accuracy of VSMs. Taking measurements at a range of angles once detection arrangements for the coils have been devised can be done. The advantage of sample vibration perpendicularly to the applied field can be found once the detection coils have been arranged appropriately. This means that there is the ability to test the sample at different angles. The positioning of the coils are done in a way to reduce the effects of sample position variation and external field variation- essentially deep into the applied field shown in figure 1. Disadvantages are that they are not well suited for determining the magnetisation loop or the hysteresis curve due to the demagnetising effects of the sample. Another problem is that, particularly for the VSM used in the third year laboratory is that temperature dependence cannot be controlled. Figure 1. A schematic layout of the VSM 2. B-H Hysteresis Loop Tracer Operation The B-H hysteresis loop tracer is essentially two coils, one with a sample and the other which is empty for comparison. The insertion of a sample into the pickup coils causes a voltage proportional to the rate of change of the vector field to occur across the difference amplifier. After passing through an integrator, a voltage proportional to the intrinsic induction is passed to the Y-amp of the oscilloscope. This voltage combined with an X-voltage representing the magnetising field generated from the solenoid without the sample results in the generation of a hysteresis loop on the oscilloscope. Calibration is through a balance and phase adjustment to establish a trace on the oscilloscope. They are done to make sure that the magnetising field is linear and that every vector corresponds to the applied field. Measurements for the magnetic properties can then be made. Advantages and disadvantages in terms of experimental facets The coils have the ability to heat the sample such that temperature variance can be observed in the way that the material behaves when influenced by a magnetic field. On the other hand, this could cause overheating of the system which could result in a failure. Using a BH-looper can give the user a more improved visualisation compared to a VSM of the way a material behaves. The values plotted on the scope are only proportional to the absolute values, therefore display yields qualitative not quantitative information about a material magnetic properties. The precision is generally low compared to a VSM. Because a hysteresis loop is viewed using an oscilloscope means that observations of whether the material is a soft or hard magnetic material. And this is why it is used in quality control testing industries like the control of ferromagnetic oxides in a magnetic tape factory. Figure 2. A schematic layout of a BH loop tracer [2]. 3(I) Difference between concepts of Vector Field B, Magnetisation M and the magnetising field H The vector field B represents the magnetic induction. Magnetisation M is the magnetic moment per unit volume of a solid. Magnetising H field is the magnetic field strength. These three quantities are related by the equation. With ÃŽ ¼0 being the permittivity of free space. To show the difference between these quantities, hysteresis loops for a magnetic material shown in figure 4 are used. One of the key differences shown is that the magnetisation saturates whereas the B field increases at a constant rate for certain values for H. The magnetisation is generated by the spin and the orbital angular momentum of electrons in the solid. H is generated outside the material by electrical currents[3]. Therefore, from the equation above, the B field is the combination of H and M which shows the difference between the quantities with the inclusion of the permittivity of free space. A way to show the difference between the 3 parameters is through the representation of a bar magnet in a magnetic field shown in figure 3. Unfortunately, due to the age of the diagram, the labels are a bit old. Hence the ‘True’ field denotes the vector field B and the Applied field represents the magnetisation M. However, the arrows represent the direction and strength of each parameter. It is clear from figure 3 that the Magnetisation is much stronger than the demagnetising field. Figure 3 An example of a magnet being demagnetised in an applied field From figure 4, the two sketches representing of B and M against H can give an understanding of other magnetic properties of the material. The curve on the left can show the saturation of the magnetic material as well as the remanence Mr the remaining magnetisation after the applied field has been turned off. The right hand diagram can show the remanent induction Br and the saturation point of the applied field. In terms of the difference between the parameters, M, B and H, they yield different properties of the material in question. Figure 4 Hysteresis loops showing (a) M and (b) B field against H 3(II) The difference between the susceptibility and relative permeability The relative permeability ÃŽ ¼r and susceptibility χ are very closely related as shown by the equation below: The relative permeability represents a characterisation of magnetic materials. Paramagnetic or diamagnetic materials have permeabilities close to the permeability of free space. However for ferromagnetic materials, the permeability is large in comparison. It represents a multiplication factor. For example, the use of an iron core with a relative permeability is 200 times greater than just an air coil used. So this is a measure of the actual magnetic field within a ferromagnetic material. Susceptibility is a measure to an extent to which a material may be magnetised in a magnetic field. It represents a ratio of how much a material is magnetised compared to the applied field on that material [4]. So the susceptibility specifies how much the relative permeability differs from one as shown in the equation above. References [1] Foner S 1959 Versatile and Sensitive Vibrating-Sample Magnetometer* Rev. Sci. Instrum. 30 548–57 [2] Howling D H 1956 Simple 60-cps Hysteresis Loop Tracer for Magnetic Materials of High or Low Permeability Rev. Sci. Instrum. 27 952 [3] Jiles D 1990 Introduction to Magnetism and Magnetic Materials (Chapman and Hall) [4] Magnetic Susceptibilty http://www.britannica.com/EBchecked/topic/357313/magnetic-susceptibility

Two Wrongs Dont Make A Right? Essay -- essays research papers

Two Wrongs Don't Make a Right? The question of whether capital punishment is right or wrong is a truly tough choice to make. Capital punishment (death penalty) is legal because the government of the United States of America says that it is all right to execute another human being if their crimes are not punishable by other means. There are many different forms of capital punishment. Some of the most popular ones have been hanging, firing squad, electrocution (the chair), the gas chamber, and the newest lethal injection. In the readings of George Orwell, Edward I. Koch, and Jacob Weisberg, there are incites to capital punishment that are not usually thought of or expressed aloud. Also in the movie "Dead Man Walking," the act of lethal injection, a form of capital punishment, is presented and made visual for one's eyes. Both the readings and the movie hit on emotions that some people have never thought about feeling. With the many people in the world there are many different feelings on capital punishment. Upon reading George Orwell's "A Hanging," the reader can obviously see that the writer is against capital punishment. Orwell brings out many of the points that are considered for argument against the death penalty. Orwell writes "It is curious; but till that moment I had never realized what it means to destroy a healthy, conscious man. When I saw the prisoner step aside to avoid the puddle, I saw ...

Why Should People Choose a Healthy Lifestyle Essay -- Healthy Lifestyl

You are driving in your car when suddenly your stomach rumbles. You are hungry. Do you decide to pick up some fast food or go home and spend the time to make yourself a meal? Let us assume we do not have the time to create our own meal. When you get to the restaurant of your choice, do you park in the closest parking spot to the door or do you simply use the drive-through? What do you choose to eat? Is it something processed and frozen or do you choose something made fresh? After eating your food you decide to go to the mall. You pass advertisements of smiling thin happy models. You need to get to the second floor. Do you take the elevator, the escalator, or the stairs? These are choices we face every day that can impact our lives today, tomorrow, and even further into our future. Children follow our examples. If we are faced with these choices daily so are they. How can we make our lifestyle more healthy not only for ourselves, but also future generations? A more healthy lifestyle i s established through balanced priorities, strong mental health, and good role models. Priorities throughout life whether financial, educational, or physical help to create a longer and more balanced lifestyle. With so many false pictures portrayed around the world through the Internet and social media of how a body should look, it is not surprising that many individuals pay more attention to the weight on the scale, than they do to muscle mass and other factors that may more significantly impact their overall health. Photoshopped billboards and fashion models lead to an impossible expectations unrealistic of how a â€Å"normal† human body should appear. As Natasha Turner said, â€Å"It’s not your actual weight on the scale that matters most for overall healt... ... Student Research Center. Web. 9 Nov. 2015. Kane, Anthony. â€Å"A Parent’s Job As A Role Model.† Healthy Place 2011: n.pag. Web. 14 Nov. 2015. â€Å"Nutrition & Weight Control for Longevity.† (2012): 1-46. Student Research Center. Web. 29 Nov. 2015. â€Å"Poverty Kills: Health Depends on Wealth.† Huntsville Forester 26 Sept. 2013: n.pag. Student Research Center. Web. 1 Nov. 2015. Richardson, Vanessa. â€Å"A Fit Body Means A Fit Mind.† Edutopi. The George Lucas Educational Foundation. n.d. Web. 10 Nov. 2015. Small, Gary. â€Å"Can Exercise Cure Depression.† Brain Bootcamp Sept. 2010: n.pag. Psychology Today, 2013. Web. 5 Nov. 2015. Tecco, Armand. â€Å"Why is Exercise Important.† Health Discovery, HealthDiscovery.net, 2013. Web. 13 Nov. 2015. Turner, Natasha. â€Å"Are You Skinny Fat?† Chatelaine 86.10 (Oct. 2013): n. pag. Student Research Center. Web. 2 Nov. 2015.

Tourette Syndrome Essay -- essays research papers

Tourette Syndrome is a neurological disorder characterized by tics; involuntary, rapid, sudden movements or vocalizations that occur repeatedly in the same way. Diagnostic criteria include: both multiple motor and one or more vocal tics present at some time, although not necessarily simultaneously, the occurrence of tics many times a day (usually in bouts) nearly everyday or intermittently throughout the span of more than one year; period changes in the number, frequently, type and location of the tics, and in the waxing and waning of their severity. Symptoms can sometimes disappear for weeks and or months at a time; and the onset is before the age of 18.   Ã‚  Ã‚  Ã‚  Ã‚   According to the Tourette syndrome Association there are not many schools in the nation that are familiar with Tourette syndrome. However, even though they remain few in number, more schools and educators are becoming familiar with Tourette Syndrome and are willing to provide the special care and attention that TS children need to enhance their learning ability and ease the emotional stress they often experience during school. Tourette Syndrome is something that should be researched and discussed in every school. No child should be turned away because they have different learning abilities. There is a number of challenges teachers face while teaching students with TS. For example, establishing the proper learning environment. It is important for teachers to know that many of the children with...

Relationship Between Iman, Ibadah and Akhlak Essay

Praise be to Allah S.W.T. the Most Compassionate and the Most Merciful, as the believers praise Him and may He send blessings and peace upon our prophet, Muhammad Rasulullah S.A.W. and upon all of his forefathers, his brethren of prophets and messengers, his family and his companions. Worship is not simply the observation of ritualistic acts. It is a sincere kind of religious experience. In fact, it comprises of physical and spiritual expression of the human personality on a higher level of consciousness. The Al-Quran says, â€Å"Prostrate yourself in adoration and bring yourself closer (to God).† (96:19) The prophet, Muhammad Rasulullah S.A.W. was once asked, â€Å"What is the essence of ibadah?† He replied, â€Å"The worship of God as though you are seeing Him. Or, if you are not seeing Him, He is seeing you.† All acts in our daily life are considered as worship whether it is hidden or on the eyes of the public. Worship in Islam hold to a concept which looks an individual as a whole not only personal contact or relationship with God. Therefore, this is how worship is said related to akhlak (morality) and iman (faith). Allah S.W.T. instructed prophet Muhammad Rasulullah S.A.W. in Al-Quran, â€Å"Say: ‘Truly, my prayer and my service of sacrifice, my life and my death, are (all) for Allah, the Cherisher of the Worlds. No partner hath, He: This, am I commanded and I am the first of those who how to His will.† (Surah An-Nisa’, 6:162-163) As an individual worships Allah S.W.T., he or she must take care of his or her manners in the best possible manners that one can show and practice. In other words, the combination of a loyal worship and sincere in morality or ethics are a way to gain strong faith. Islam is a simple way of life. In fact, in Islam, there is no enforcement to Muslim on worship and on how to act in public. Muslim is free to do what they want to do as long as it does not against the hukum in Islam. In seeking t he pleasure of Allah S.W.T., an individual must have the right attitude in ethics and worship in order to posses a strong faith. THE CONCEPT OF IBADAH (WORSHIP) IN ISLAM Ibadah or worship in Islam is an all-inclusive term for all that Allah S.W.T. loves of a person, both internally, in the form of thoughts and intentions as well as externally, in the form of sayings and actions. In other words, worship is everything that an individual intends, says or does for the pleasure of Allah S.W.T. It includes ritualistic acts, for instance, prayers, fasting, pilgrimage and charity. It also extends to beliefs, social activities and personal contributions to the welfare of society. Generally, there are two types of worship according to the concept of Islam. First kind of worship is a worship that has been prescribed at a specified time- prayers, fasting, pilgrimage and almsgiving. This form of devotions is called as the five pillars of Islam. Other than that, there are also unspecified terms of worship or ibadah which consist of zikir and fikr, meaning to remember Allah S.W.T. with feelings of fear and love. The second form of worship or ibadah aims for the mental activation of human soul so that an individual will be able to see Allah S.W.T. signs in every thing the individual across in daily life. This is the worship or ibadah which is obligatory for every Muslim throug hout and individual’s life. Another important component in the concept of worship or ibadah in Islam is the realisation that Allah S.W.T. pleasure is earned through the performance of ritualistic acts as well as the morality when dealing with the situation in daily life. Islam does not think much of mere ritualistic acts when they are performed mechanically and have no influence to an individual’s inner self. â€Å"It is not righteousness that you turn your faces towards the East or the West but righteousness is to believe in Allah and the Resurrections Day, and the Angels, and the books, and the Prophets, and out of His love, spend one’s choice wealth for relatives and orphans, for the needy and the wayfarer, for beggars and for the ransom of slaves, and establish the prayers and pay the almsgiving, and to fulfil the pledges that you have made, and to patiently persevere in pain and in adversity and throughout all periods of panic. Such are the people of truth and such are the Allah-fearing.† (Surah Al-Baqarah, 2:171) THE CONCEPT OF IMAN (FAITH) IN ISLAM Allah S.W.T. the Almighty says, â€Å"O you who have faith! Respond to God and the Messenger when He calls you to unto that which gives you life, and know that God comes in between a man and his heart, and that to Him you shall be mustered.† (Surah Al†Anfal, 8:24) And says, â€Å"Those who have faith, and have not confounded their faith with evildoing – to them belongs the true security, they are rightly guided.† (Surah Al-An`am, 6:82). And He says, â€Å"But whosoever turns away from My remembrance, his shall be a life of narrowness, and on the Resurrection Day, We shall raise him blind.’ He shall say, ‘O my Lord, why have you raised me blind, and I was wont to see?’ God shall say, ‘Even so it is. Our signs came unto you, and you forgot them, and so today you are forgotten.† (Surah Ta Ha, 20:124–126), And says: â€Å"By the soul, and Him who shaped it, inspiring it with its lewdness and its God† consciousness. Prosperous is he who purifies it, and a failure is he who stunts it.† (Al-Shams, 91:7–10) The technical meaning of faith is firm belief in something real, based on evidence. Experts in this subject have defined faith as being ‘to believe with the heart and proclaim with the tongue’ some have added ‘to act with the body.’ Or, in the words of Abu `Ubayd al-Qasim ibn Salam: ‘Faith is to have sincere devotion to God with the heart, to testify this with the tongue, and to act on it with the body.’ An individual who accepts faith will enter the fold of Islam. Faith is not simply a recitation of kalimah, creed of Islam. According to the Al-Quran, it is a ma’arifah that is, realisation. Thus, realisation of truth is the door to Islam. When an individual discovers that Islam is truly God’s religion and it is the same trut h and individual has been seeking all along, an individual will undergo a unique experience of realisation. This is a ma’arifah. Making any kind of discovery revolutionises an individual’s life but when this discovery is of the truth, this intellectual revolution becomes synonymous with the emergence of a new life in the individual. This kind of intellectual is not a simple event, it turns man into superman and gives and individual the greatest mission of the individual’s life. It regulates the individual’s life in such a way that no part of it remains unaffected. The individual will begin to see all of humanity as the individual’s family and the entire universe as his abode. Such discoverer becomes a maker of history rather than a product of history. This is the miracle of faith or iman. It was this faith or iman which enabled the prophet Muhammad Rasulullah S.A.W. and his companions to produce the miraculous of all miracles. Faith or iman refers to the inner aspect of the religion and denotes a believer’s faith in the metaphysical realities of Islam. The term faith mention in both Al-Quran and a hadith of Gabriel A.S. Allah mentions, â€Å"The messenger has believed in what revealed to him front His lord and the believers. All of them believe has believed in Allah and His Angels and His Books and His Messengers.† (Surah Al-Baqarah, verse 285) THE CONCEPT OF AKHLAK (MORALITY) IN ISLAM The word ‘morality’ comes from the Latin word ‘moralitas’ meaning ‘manner, character, and proper behaviour’. Morality generally refers to a code of conduct, that an individual, group or society holds as commanding, in distinguishing right from wrong. Such an ideal code of conduct is often promoted in preference to other alternatives. Islam as a comprehensive way of life encompasses a complete moral system that is an important aspect of its world-view. We live in an age where good and evil are often looked at as relative concepts. Islam however, holds that moral positions are not relative, and instead, defines a universal standard by which actions may be deemed moral or immoral. Islam’s moral system is striking in that it not only defines morality, but also guides the human race in how to achieve it, at both an individual as well as a collective level. It is to live among one’s fellow men according to the moral teachings of Islam. T he essence of Islamic morality or akhlak is thus set forth and given in a hadith, â€Å"Behave with others as you would like them to behave towards you.† (Sahih Bukhari) By nature, everyone knows what sort of conduct he approves of and of what sort he disapproves. So, to follow this generally accepted moral criterion in relation to others is essentially in Islamic morality. Islam differentiates between social manners and social character. Social manners are based on the principle ‘do as they do’ but Islamic morality or akhlak is based on the formula of unilateral and unconditional positive conduct. â€Å"Do good to others even if they are not doing good to you.† (At-Tabrani) So great an importance has been attached in Islam to moral character that it has been set up as a criterion by which to judge all other Islamic virtues. If an individual is good in relation to other human beings, he or she will also serve as the evidence that an individual also is good in relation to Allah S.W.T. According to the Al-Quran there are three sources of it, and all the three are imbedded in human nature. They are, 1. The Commanding Self (Nafs-e-Ammara) is the self, which stimulates the human being towards evil. We read in the Al-Quran, â€Å"Yet I do not hold myself to be free from weakness, for the Commanding Self (the animal self) is surely prone to enjoin evil, except on whom my Lord has mercy.† (12:53) There are various natural and moral states of human being. According to the Al-Quran the state arising out of the human beings animal self, Nafs-e-Ammara (the Commanding Self) is the first source of morality if the weapon of reason is applied. The reasoning faculty in the human being is sufficiently well developed to analyse his behaviour critically and to perceive the immediate and remote consequences of his actions. It is the result of the critical exercise of reason that comes into play on inappropriate occasions and animal like actions, functioning as a control. This exercise of reason and control take then the hue of moral states. In other words, the foundation of good morals lies in our natural emotions and instincts, and good morals are nothing more than appropriate and controlled exercise of these naturally endowed powers and instincts. Hunger and sexuality are the basic commanding needs of humans and animals. Now if these basic commanding forces are brought under control through fasting and marriage, they become virtues. The Al-Quran has not only discussed in detail the basic human emotions and instincts, but also has gone further by investigating the underlying causes for arousal of these emotions, the need for such an arousal and has also explained how to channel and sublimate these emotion towards morality. 2. The Self-Accusing Spirit (Nafs-e-Lawwama) is the second source of morality, the one judging the excellence of morals. It is the voice of the conscience which becomes loud when an act of lewdness is being done. Every human being is gifted with this voice. We read, â€Å"And I swear by (and bring to witness) the Self-accusing Soul (Nafs-e-Lawwama – the innate self reproaching spirit, at the doing of an evil deed as an evidence).† (75:2) Nafs-e-Lawwama is thus what we call the living perception of one’s psychological condition or the call of the inner voice. One aspect of getting a ruling from the voice of the conscience and from one’s heart is that when we are about to commit any action we should first imagine to apply such an action to ourselves. If we are not adversely affected by this action and if it proves to be good and effective for us, such an action would also be beneficial and good for others. And if we cannot accept it for ourselves, then it must be assumed that it is neither appropriate for others. All those who act unfairly towards others, should put their own persons in place of others and see how they would like such an act to be perpetrated against them. The Holy Prophet is reported to have said, â€Å"When wanting to decide whether something is good or bad, ask your heart and innersoles, and take it that the deed, the commission of which gives you a feeling of satisfaction to the heart and innersoles, is a virtuous deed and the deed which rankles in the heart and produces perturbation and hesitancy in the mind is a sinful deed, even though the people may tell you that it is a lawful deed.† The question that arises at this juncture is that if this Nafs-e-Lawwamah, the self ac cusing spirit is present in every person, and every person is endowed with a voice of the conscience, why is it that a lot of persons still commit immoral acts? The answer to this is simple. Though our conscience does raise its voice of protest and the commission of such an act, people mostly do not pay heed to it. Secondly, immorality is a poison. Repeated doses of this poison blunt or destroy the conscience. 3. Love and Faith in the All-Mighty is the third and the ultimate source of morals. Once a Muslim Sufi was asked, how can we free ourselves from unlawful prohibited things and from afflictions and find peace and tranquillity? He replied, through a firm faith in Allah, for one gets free of all weaknesses and calamities through such a faith. Faith in God is the foundation stone of the Qur’anic Code of Ethics, not only in the sense that the Divine Attributes are like milestones on the way to good morals, but also from the angle that our faith in God strengthens our heart t o achieve the good and shun the evil. The â€Å"angels† of God guide such a person and he starts to live a life of peace and security, freeing himself of the filth of vice and sin. It is through this channel the human soul finds its ultimate peace and tranquillity which is called in the Al-Quran Nafs-e Mutma’innah – the Soul at Peace. â€Å"(As for the person who has been blessed with a contented and peaceful mind He will say to him,) ‘O you soul at peace! Come back to your Lord well-pleased with Him and He well-pleased with you. Enter the fold of My chosen servants, and enter the Garden made by Me.† (89:27-30) It is wrong to say that a disbelief in God does not produce any defect or diminishing effect on one’s morals, and confirmation of the existence of God does not strengthen one’s moral powers. Among the principles proposed by the Al-Quran for faith in God is the principle of Retribution and Recompense for one’s deeds and this is an important principle in the laws of nature. A person who is merely adhering to a moral code only uses his own person or the society at his personal discretion, and by doing so he thinks that he is becoming better civilized and serving the society. He has no motivation of getting any reward. But when the Al-Quran motivates us towards higher morals, it simultaneously tells us that by adopting higher morals we not only improve and reform society, but we are also making our next life better. â€Å"Verily, those who say, â€Å"Allah is our Lord,† and then remain steadfast (and follow the straight path), the angels will descend upon them (saying), â€Å"Have no fear nor grieve rather rejoice at the glad tidings of receiving the Gardens (of Paradise) which you have been promised.† (41:30) The existence of moral forces within the human personality emanates from and is subservient to the inborn faculties of a human being and there exists a natural impulse towards morality in the human makeup. The human faculties which are inherent in human nature in its inner aspect as opposed to the outer and physical aspect are denoted by the word Khulq. Khulq is the term which describes that habitual and firm disposition in a human by virtue from which moral actions flow spontaneously and effortlessly. All the moral principles that exist are nothing else but a manifestation of natural human emotions and nature is the source of them all. A person becomes laudable only when his natural faculties and personal disposition take on a moral hue through training. If such actions are good and laudable when judged by common sense and the Law, such a disposition is called a vi rtuous disposition, and if such actions are bad and condemnable, such a disposition is called an evil disposition (Ahya Al-Alum by Imam Ghazali). â€Å"Thus the source of all morals is within the nature of a human being – his disposition and his various natural states. If human faculties are the source of morals, and sometimes we see immoral actions emanating from human beings, are we to understand that some of these emotions and faculties are evil in themselves? The Al-Quran has answered this question in the negative, telling us that the headwaters of human birth are not mudded, nor is sin and immoral behaviour an intrinsic part of his nature. The human being is simple and pure by nature. Its true nature is endowed with guidance and Divine inspiration; he has been created in the finest make and endowed with righteousness: We have surely created the human being in the finest make and the best proportions (with enormous capabilities for an all round advancement through the process of evolution). Then (according to Our law of cause and consequence) We degrade him to as the lowest of the low (if he does evil deeds). Different, however, is the case of those who believe and do deeds of righteousness. There awaits them a never ending reward.† (94:3-6) â€Å"Thus, the evil in the human beings is something which evolves later as a consequence of their training.† (94:5) Similarly The Holy Prophet is reported to have said, â€Å"No infant is born except with an inborn sense of natural goodness, and then his parents make him into a Jew, Christian or a Muslim.† (Sahih Bukhari). â€Å"In other words, a human being is born innocent and unblemished in his nature.† (94:4), and he does not enter this world carrying a load of original sin. Those who think that a human being is sinful by birth have erred. Similarly it is a wrong assumption that a human being is the product of some earlier life and his present birth is an outcome of some previous birth, and that he is caught up in the ramifications of his actions in some previous existence, as is believed by some. That is why in the Al-Quran there is no mention of ‘original sin’, ‘atonement’ or ‘transmigration of soul’ as these are the products of human fantasy with no evidence at all for their support. It must be understood that there is a difference of quality and quantity of natural powers in various indivi duals. There is a difference between emotional origins and practical manifestations of emotions and these differences give rise to a vast sea of moral values, and this sea has been enclosed in the small canvas of Qur’anic moral code. THE HIKMAH OF INTERCONNECTION BETWEEN IMAN IBADAH AND AKHLAK The relationship between faith and worship will result a maintained and stabilised worship that will ensure the faith in an individual’s heart thicken and stronger. Meanwhile, the relationship between worship and morality is the complete way of life in Islam as they maintain good behaviour and manners where ever they are and whatever they do, in the same time maintaining a good worship or ibadah to Allah S.W.T. by following the five pillars of Islam and also the Sunnah of our prophet Muhammad Rasulullah S.A.W. Therefore, the connection between faith, worship and morality are closely consistent and if one is lost then it is incomplete. Imagine it like a house wall as faith, pillar of a house as worship and roof as morality. If one feature is gone, the house will be incomplete or in other words will crash down. CONCLUSION Praise be to Allah S.W.T. the Most Compassionate and the Most Merciful, as the believers praise Him and may He send blessings and peace upon our prophet, Muhammad Rasulullah S.A.W. and upon all of his forefathers, his brethren of prophets and messengers, his family and his companions. Worship, faith and morality is connected to each other as they are the basis in Islam for seeking the pleasure from Allah S.W.T. Worship is all acts in our daily life regardless of its status, hidden or on the eyes of the public. Faith is to have sincere devotion to Allah S.W.T. with the heart, to testify this with the tongue, and to act on it with the body while morality or akhlak can be defined as the manners or good behaviour in our daily life. These three components are important things in the completion of an individual’s human soul need to seek pleasure from Allah S.W.T. To conclude, an individual must perform the ritualistic acts to Allah S.W.T. not only by personal means but consider to r epresent the individual’s whole life to Allah S.W.T. as well as practicing good behaviour or manners in daily life to ensure the possession of stronger faith. BIBLIOGRAPHY 1. Al-Quran 2. Muhammad Al-Ghazali (1991). Akhlak Seorang Muslim. Kuala Lumpur: Victory Agencie. 3. Ahmad M. Saefuddin (1984). Ibadah dalam Islam. Jakarta: Lembaga Islam untuk Penelitian Masyarakat. 4. Profesor Dr. Hamka (1982). Iman dan Amal Shaleh. Jakarta: Pustaka Panjimas. 5. Habib Ali al-Jifri (2012). The Concept of Faith in Islam. Jordan: The Royal Aal Al-Bayt Institute for Islamic Thought. 6. The Essence of Islam. http://www.cpsglobal.org/content/essence-islam

Ampalaya Cupcake

INTRODUCTION Cupcake is considered to be one of the best and popular desserts in the world. It was then introduced in the United States in the 19th century, and it was revolutionary because of the amount of time it saved in the kitchen. The name of the cupcake originated from the two theories: the cakes were originally cooked in cups and the other one the ingredients used to make the cupcakes were measured out by cups (Food Timeline Web).On the early part, cupcakes were called â€Å"number† cakes, for reasons that they were easy to remember by the measurements of ingredients it took to create them but today cupcakes have expanded to a wide variety of ingredients, measurements, shapes and decorations. Cupcakes were convenient because they cooked much quicker than larger cakes. When baking was down in hearth ovens, it would consume a lot of time to bake a cake, and the final product would often be burned. Since their creation in 20th century, cupcakes have become a pop culture t rend in the culinary world.They have spawned dozens of bakeries, devoted entirely to cupcakes that have popped up all over the country, and not just in metropolitan cities. Chefs and bakers publish books with decorating tips and fancy ideas for ingredients to use in cupcake. Food magazines publish special issues with full-color photography and recipes submitted all over the country. Blogs are also updated every day with cupcake news and recipes Due to this phenomenon the BBS Corporation decided to innovate the cupcake to have twists not only with its taste but also with its nutritional value content as well.Ampalaya will be our main ingredient. Ampalaya or Bitter Melon/Bitter Gourd is a vegetable that grows in Asia, the Caribbean, East Africa and South America. People eat it as a food as well as use it for medicinal purposes to help treat conditions including diabetes, cancer and viral infections. Bitter melon affects certain hormones, including insulin and leptin. Due to its bitter taste many people don’t like to eat Amplaya even though it is healthy. As a result of this, The BBS Corporation decided to put different flavors of fruit jam such as strawberry, banana and mango jam as our minor ingredients, with this many lients will be interested on ordering our product and will be at the same time enjoying and benefited on the convenience of eating our Ampalaya Cupcake. Thus, our clients will be more health conscious and will not hesitate to consume vegetable and pastry that are getting rid off before. With this the BBS Corporation with one of its vision is to always exceed expectation and become the best in Class by making things happen and getting things done. BITTER BETTER SWEET CORPORATION MISSION-VISION MISSIONThe BBS Corporation aims that it will always exceed expectation and become the best in Class by making things happen and getting things done. VISION To be the leading and preferred manufacturer and distributor of Cupcakes in the Philippines tha t would furnish customer's desire for a new unique flavor and taste by consistently serving a unique best tasting, high quality cupcake through fast, efficient and friendly service in a clean, fun and wholesome environment. We seek to promote high quality made products with affordable price adding great taste and health benefits in oneType of Business The Bitter Better Sweet Corporation started in motion with a set of persons who loves to produce new kinds of product related in baking. The six individuals organized to be incorporated and create new invention that is new and fresh to the tastes of every individual. The proponents create its name to make it more catchy and appealing to our customers. The Bitter, symbolizes and defines the characteristic and taste of Ampalaya (Bitter melon/ Bitter Ground) while the Better, defines the health benefits of eating our product.Sweets, represent the chocolate that we will use in the top coat of the cupcake. To the core of passion in baking t he group decided to formulate a brilliant innovation on the conventional cupcake, in line with that the proponents came up with a twist on the product by making the ordinary cupcake became as a Ampalaya Cupcake (Bitter melon Cupcake). Offering this cupcake to our target market it shall integrate the interpretation of every individual that Ampalaya (Bittermelon) is very hard to eat since it has a bitter taste.The proponent has confidence that this kind of product will not be pleasing and appetizing nevertheless it will also have healthy components that will add to its uniqueness and quality prospectively ahead of the rest. Being the first one to discover this kind of product is very enchanting to everyone; the proponents pursue to their plan to start a business and prepare themselves for any risk that they will face on the succeeding years of their business.Through this basis the proponents have the idea to begin a new creation of the BBS Corporation first product, the Ampalaya (Bitt er melon) flavored cupcake that can be competitive enough to the local and global industry. Management Highlights The Management Highlights of BBS Corporation is classified into different departments and these are Administrative, Finance, Marketing, and Production in order to be specifying appropriate and needed skills and information. This will help the corporation work faster, easier, more efficient, and at the same time more productive as each of the department is varied according to their expertise.It will also highlight the make use of the best raw materials that we will purchase from all of our suppliers which have selected under the close supervision of quality control and lowest cost that will be delivered immediately to the different target areas and target market such as the restaurants and cafeteria around the Metro Manila to be specific in Murphy, Cubao in order to keep our product fresh and healthy. Marketing Highlights One of the most important elements of any business is advertising and marketing. Today many businesses fail because they were poorly marketed than for any other reason.The most important element marketing for BBS Corporation shall be its location in the sense that the target market will go by and test the product that we offer for them. The proponents will come up with different strategies such as product, price, distribution and promotion of the product that will surely attract our target market. The proponent can easily attract our target market by advertising on the different types of promotions such as billboards, flyers, posters, social networking sites Financial HighlightsThe Financial Highlights of BBS Corporation shall be responsible on taking care of all financial transactions from the raw materials being used up to the overall operational expenses. The initial capital of BBS Corporation will have the total of ? 2,400,000. 00 the amount shall determine the cost of building up the new business with acquisition of all the ne cessary equipments, machineries, tangible and intangible and other supplies needed for the operation of the business. NAME OF PARTNER| TYPE| CAPITAL| SHARE| Leocadio, Vanessa| Incorporator| ? 480,000. 00| 20% share| Lopez, Ceriena| Incorporator| ? 80,000. 00| 20% share| Lotivo,Raiza Jane| Incorporator| ? 480,000. 00| 20% share| Malana, Charmaine| Incorporator| ? 480,000. 00| 20% share| Mariano, Paula Bianca| Incorporator| ? 480,000. 00| 20% share| TOTAL| ? 2,400,000. 00| 100% shares| Socio-Economic Contribution The BBS Corporation will focus on charity events, environment protection and employment. The corporation will support at least two charity events annually by giving them cash donations amounting of P50, 000. 00. This will be the company’s own way of giving back to the community as the company grows.The charity events that the company will sponsored will be tourism events related. At the same time the charity events at the same time will return help to the company by ma king our product familiar to other potential clients or customers. As environment-friendly company, the company makes sure that proper disposal garbage whether it’s in the production or in the office, will be strictly monitored and supervised by the assigned personnel but also by all the employees working for the company as well as all the incorporators and visitors or guests.The proponents will conduct and endow employment and hiring of more workers that are residing in Murphy, Cubao for the company will be provided as the company grows. A. PRODUCT / SERVICE TO SELL I. Benefits, Features and Advantages The company offers cupcakes that are made up of Ampalaya (bitter melon) which, as we all know, have many health benefits. Fillings are added within these cupcakes which a customer can choose between banana, cheese, mango ; strawberry jam. The company has its own uniqueness in order to make our product marketable and more appealing compared to its competitors. Therefore, BBS Co . rovided a list mainly concerned about the Benefits, Advantages and Features of the product. BENEFITS| ADVANTAGES| FEATURES| BBS cupcakes state that it is healthy because of its incorporation of Ampalaya, which is widely recognized as alternative medicine. BBS cupcakes used dark chocolate in the cupcake for low sugar content. The sugar used will later be turned to energy for the body needs. BBS cupcakes used the Strawberry Jam, a very low in Saturated Fat, Cholesterol and Sodium. It is also a good source of Vitamin C. BBS Cupcakes Used The Banana Jam which majority of the people knows that it is rich in calories, but very low in fats.It contains good amount of health benefiting anti-oxidants, minerals, and vitamins. Lastly is the Mango Jam which is very low in Saturated Fat, Cholesterol and Sodium. It is also a good source of Dietary Fiber and Vitamin B6, and a very good source of Vitamin A and Vitamin C. | The cupcake is the first Ampalaya incorporated cupcake. Providing a unique and new product for clients. BBS cupcakes have health benefits compared to other cupcake brands. BBS cupcakes are appealing for health-conscious people, particularly diabetic. BBS cupcakes have cheaper price with the use of fresh ingredients.The cupcakes are filled with fruit jams that contain nutrients that are essential for the body. | BBS cupcakes provide a new taste because of Ampalaya, without the bitterness. BBS cupcakes can be served as a good dessert for a meal. BBS cupcakes state that it is a healthy product, which provide customers’ cravings and new desires. The products are filled with fruit jams in strawberry, banana and mango which goes well with the Ampalaya cupcake. | TARGET MARKET II. Area Coverage 1. Market Description Cupcakes are no longer just the domain of the school bake sale.Cupcakes are now perfect for all occasions or even without occasion, everyone can have it. Other shops now even offer cupcakes just for pets. With creative designs and delicious fla vors, the dessert is a chic addition to cafes, hotels, restaurants, tea shops and the bakery section of the local grocery store. Made with a few basic ingredients, cupcakes can be made on the cheap and sold at a high margin. With this, the group decided to choose the said product to be sold in Cubao where it is so populated. Big number of people in an area means more demand for food, and this big demand means a greater chance of making sales.The product gives a new twist to every cupcake in the industry which makes it marketable and the bakery in Cubao is very accessible and strategic. By this, we can earn profit in a fast pace and be known around the Metro Manila very quickly. 2. Target Market Profile GENERAL MARKET| PEOPLE/BUSINESS INVOLVED| DESCRIPTION| Middlemen| Sales managers, Purchasing managers, Officers/individuals, Sales Representatives. | . Negotiation will have much less hassle with their help for they can make sure that the buyer of product will get quality products tha t BBS Co. produces. Clients| Direct Sell to Cafes, Tea shops, Hotels, Restaurants and other members of the industry said. | BBS Co. will give attention and will be hands-on in direct selling transactions to these clients. | Direct Consumers| People who will buy from clients. (E. g. students, locals, cupcake lovers)| These people will play a main role in consuming and demanding the product from BBS Co. clients. | III. Consumer / Customer 3. Consumer Buying Behavior Cupcakes offer the taste of a regular-sized cake or pastry in a convenient, portable form and are less expensive, which makes them even more desirable to consumers.They are the new trend in the industry today, especially those in style. But it is said that not all cupcakes are healthy. With these statements, it just says that people have their reason for buying unhealthy cupcake products. The cupcake  trend sweeping retail and in-store bakeries has extended its reach to supermarket shelves. Cupcakes' popularity grew with help from the show  Sex and the City  where the lead characters ate cupcakes at Manhattan's upscale Magnolia Bakery. Before long, cupcake towers began replacing traditional wedding cakes and birthday cakes. Cupcakes are also great for kids because they don’t have to share.Surprisingly, it became one of the reasons of childhood obesity. This was carefully considered by the proponents of this project. They made and formulated a cupcake with a twist of bitter melon which regulates blood and sugar level. The cupcake is affordable, accessible and carefully devised to favor the cravings of the demand and the taste wouldn’t what you think of as a bitter cupcake, well it is not. It is also in a stylish form and could be customized with our consideration if a customer wishes to. This will help to market the product in the target market.To get on with those rival companies, the idea was conceptualized to make the product more appealing and crave-getter. The cupcakes, which are tasty and affordable, are also healthy. Real and fresh bitter melon will be included in the cupcakes so that they will not be just yummy, but also health-wise. The proponents of the study considered such factors to assume how the clients and customers will react to the competitiveness of the product. Cafes like Twinsiescafe in Oregon ; Buttercream coffee and cupcakes in Florida made a cupcake much more than just another sweet treat,  but to be honest, they want to make it a life style.They offer gourmet cupcakes to any variety of cupcakes that goes along well with coffee, making them potential for customers. They want customers and friends can enjoy delicious and fresh cupcakes that compliment with their coffees. That is why cafes are one of our possible clients. Tea Shops, one particular example is Moon Leaf which offers cupcakes as their compliment for their teas. Well, the product that our corporation offers is a healthy one which will be considered to tea shops who prefers a healthy lifestyle for their customers and clients.Just like cafes, the great factor is that buyers want to get quality food and beverage at a reasonable price. In restaurants, a complete meal may come up with cupcake as their dessert. The common desserts are ice cream, fruits, brownies and other confectionery products. Since cupcake fit in this industry, the proponents made restaurants as possible market for the bitter melon cupcakes of BBS Co. The restaurants that will be supplied with the product will then offer them as a dessert or separate product to be sold in their company.The customers in restaurants are primarily not sensitive to price so it will not be a reason to hesitate to the affordable cupcake that is offered. The reason that the proponents chose hotels as a client is that most of them today offer a wide variety of goods as their complimentary product. Those products can also be received by the customers as an appreciation or gift for their stay in such hotels. Sinc e our product is affordable, it would not be a hassle for a hotel company to decide and use them as a premium item or sell them in their restaurant inside the hotel as dessert or separate item.Lastly, small bakeries are considered as client since other bakeries get their product from their suppliers. BBS cupcakes are appealing and affordable which will make the customers want to buy these products. We will target those bakeries that start as a home-based bakery and grow from there. The benefit to this, of course, is low overhead. All those mentioned above are just considerations of what is observed in the customers and their company behavior. The proponents of BBS Co. will make them clients and be considerate of the profitability in managing the operation.To the customers considering their behaviors, the strategic and accessibility should be maintained to make it marketable. B. DEMAND AND SUPPLY ANALYSIS | Historical| Projected| YEAR| 2008| 2009| 2010| 2011| 2012| 2013| 2014| 2015| 2016| 2017| Demand| 3. 7M| 3. 9M| 4M| 3. 6M| 4M| 3. 4M| 3. 3M| 3. 5M| 4M| 3. 2M| Supply| 3. 2M| 3. 5M| 3. 9M| 3. 5M| 4M| 3. 25M| 3. 2M| 3. 45M| 3. 95M| 3. 15M| GAP| 500k| 400k| 100k| 100k| 0| 150k| 100k| 50k| 50k| 50k| Source:http://www. ibisworld. com/industry/global/philippine-bakery-goods-manufacturing. html IV. Historical Demand (Five Years)The proponents have conducted a research about demand for pastries, particularly, cakes and cupcakes. These products are bought every day, especially on occasions and events. Demand for baked and pastry goods is being driven by changing lifestyles. Busy consumers are increasingly quick to buy convenient baked snack foods such as wraps and sandwiches. The global baked goods market has shown rapid recovery following the economic recession, recording strong growth over recent years. Consumers are now willing to spend moderately and demand high quality for their money, an equation for which retail bakeries are a solution.V. Projected Demand (Five Years) Product innovation and healthier products and ingredients are fuelling buyer growth in this industry. Emerging markets represent good market potential as western lifestyles and eating habits continue to be adopted in these regions. During these five years, cupcake companies will have a larger number until it is hard to enter and make this business profitable. This will increase competition for cupcake companies and will result to innovation after innovation and up-down demand because of instability of whom the consumers will buy their products. VI.Historical supply (Five Years) Different small cupcake companies have opened, including suppliers and direct-sellers. The total market size for the Retail and Wholesale Bakeries industry includes supply on all companies. The ‘Great Cupcake Rush of ‘09’, from coast to coast, over the past year the United States has been described as an almost inexplicable spread of cupcakeries around the world. This led the whole world to make cupcake as a business, particularly Asia which includes Philippines. Bakeries can be affected by price swings of the raw inputs. VII. Projected Supply (Five Years)It is predicted that the big growth of cupcake industry will end up on stability of its supply. Growth within the cake decoration stores industry is expected to slow to 3. 7 percent annually over the next five years, according to an October 2011. Smaller number of the said industry will enter this business due to big number of competitors. This forecast represents a dip from the growth that the industry was predicted to have enjoyed during the past five years. VIII. Demand Gap (Five Years) The demand gap shows the difference between supply and demand products.The ability to the market the product are determined by the interaction of supply and demand. C. MARKET RESEARCH IX. Procedure in Conducting Market Research The researchers devised questionnaires that would help in the study for the product in diligently manipulating the market research. These were distributed to available coffee shops, restaurants, bakeries, hotels and tea shops then tallied the results after producing the complete market research. X. Respondents Profile The researchers conveyed the survey on available coffee shops, restaurants, hotels, tea shops or even other small bakeries within Metro Manila Area.XI. Survey Results and Analysis Questionnaires are distributed to complete the market study. Questions are made up of answers that can help in developing the conclusion to the research. Some questions show facts that would answer problems of research that is being finished. SURVEY QUESTIONNARE Name (optional): ___________________________________________ Position: _______________________________ Age: ____________ Company: ________________________________________________ Directions: Do answer the following questions by encircling your best choice. 1. Does your business willing to sell cupcakes particularly made up of Amp alaya, also called as bitter melon? a. Yesb. No 2. ) Have you already chosen supplier for cupcakes? a. Yesb. No 3. ) What quality are you looking to purchase cupcakes from a supplier? a. Tastec. Aesthetic b. Price d. Others (Pls. specify) _______________ 4. ) Approximately, how much are you are you willing to spend to purchase cupcakes from your supplier per month? a. ? 10,000 – 20,000 b. ? 21,000 – 30,000 c. ?31,000 – 40,000 d. Others (Pls. specify) _______________________ 5. What do you prefer for your mode of post payment? a. 15 daysc. 45 days b. 30 daysd. Others (Pls. specify) _______________ 6. ) If possible, do you want our company to be your supplier for these healthy cupcakes? a. Yesb. No (Why? ) _______________________ 7. ) Personally, how many times in the last month have you purchased cupcake per month? a. 1c. 3 b. 5d. Others (Pls. specify) _______________ The following data shows the result of the survey. GRAPHS QUESTION No. 1: Does your business wil ling to sell cupcakes particularly made up of Ampalaya, also called as bitter melon?On Figure 1. 0 shows that 96% are willing to sell Ampalaya cupcake and the remaining 4% refused to sell cupcakes due to managerial reasons. This explain that majority of the respondents are willing to sell Ampalaya Cupcake to the market. QUESTION No. 2: Have you chosen supplier for cupcakes? Figure 2. 0 Number of respondents that already chosen a cupcake supplier On Figure 2. 0 shows that 92% of the respondents have not chosen their supplier it is either they do not have their cupcakes to sell so they have no supplier and others make their own pastries.Only 8% have their supplier. QUESTION No. 3: What quality are you looking to purchase cupcakes from a supplier? Figure 3. 0 Qualities that the Respondents look for in a Cupcake Supplier On Figure 3. 0 shows that most of the respondents refer to the taste of the cupcake which is in 58%, 28% give importance to the price, 8% for the appearance or aestheti c and 6% for other reasons such as location of supplier and quality of the product. QUESTION No. 4: Approximately, How much are you willing to spend to purchase cupcakes from your supplier per month? Figure 4. Price Competitiveness On Figure 4. 0 shows that 46% of the respondents are willing to spend ? 10,000-? 20,000 for purchasing cupcakes per month. While 28% of the respondents are willing to spend ? 21,000- 30,000, as 10% for 31,000 to 40,000 and 16% for other price which all refers to smaller amount among the choices. QUESTION No. 5: What do you prefer for your mode of post payment? Figure 5. 0 Mode of Post Payment On Figure 5. 0 shows that most of the respondents prefer to pay the moment they get the cupcakes they will buy from their supplier which is 46%. 6% prefer 15 -day credit payment and 12% for 30 days. QUESTION No. 6: If possible, Do you want our corporation (BBS Co. ) to be your supplier for these healthy cupcakes? Figure 6. 0 Interest Rate of supplying the product On Figure 6. 0 shows that 96% of the respondents are open to make BBS Co. as their supplier for Amplaya Cupcake while 4% are not open due to they already have a supplier and they don’t want to have a supplier. QUESTION NO. 7: Personally, How many times in the last month have you purchased cupcake per month? Figure 7. 0 Number of Times Purchasing a CupcakeOn Figure 7. 0 shows that as an individual the respondents purchase cupcakes every month. 44% of the respondents said that they buy cupcakes probably 5 times every month, 28% said that the quantity they buy varies every month, 20% said 3 times a month and 8% buy once either in a box/pack or per piece. D. PROJECTED SALES XII. Per Month in a Year SALES PLAN FORECAST for 2013| Ampalaya Cupcake’s Fillings| Month| Ampalaya-Banana Cupcake| Ampalaya- Cheese Cupcake| Ampalaya Mango Cupcake| Ampalaya- Strawberry- Cupcake| Monthly Units| January| 9,380| 9,380| 9,380| 9,380| 37,520|February| 8,954| 8,955| 8,954| 8,955| 35,818| March | 8,440| 8,440| 8,440| 8,440| 33,760| April| 6,500| 6,500| 6,500| 6,500| 26,000| May| 6,000| 6,000| 6,000| 6,000| 24,000| June| 8,693| 8,693| 8,693| 8,693| 34,772| July| 8,440| 8,440| 8,440| 8,440| 33,760| August| 6,495| 6,495| 6,495| 6,495| 25,980| September| 7,160| 7,160| 7,160| 7,160| 28,640| October| 7,155| 7,155| 7,155| 7,155| 28,620| November| 7,690| 7,690| 7,690| 7,690| 30,760| December| 8,635| 8,635| 8,635| 8,635| 34,540| Annual Units| 93,542| 93,543| 93,542| 93,543| 374,170| Packages Sales Plan for 2013|Product| Ampalaya-Banana Cupcake| Ampalaya- Cheese Cupcake| Ampalaya Mango Cupcake| Ampalaya- Strawberry- Cupcake| Annual Units (Box)| Box of 1| 46,802 boxes/ pieces cupcakes| 46,803 boxes/ pieces cupcakes| 46,802 boxes/ pieces cupcakes| 46,803 boxes/ pieces cupcakes| 187,210 boxes/pieces cupcakes| Box of 6| 7,790 boxes(46,740 pieces cupcakes)| 7,790 boxes(46,740 pieces cupcakes)| 7,790 boxes(46,740 pieces cupcakes)| 7,790 boxes(46,740 pieces cupcakes)| 31,160 boxes (186,960 pieces cupcakes)| Total| 54,592 boxes| 54,593 boxes| 54,592 boxes| 54,593 boxes| 218,370 boxes| XIII. In Volume and In PesosThe Sales Plan Forecast for 2013 table shown in Page 17 shows that BBS Co. will keep its product profitable by making the gap between produced and sold cupcakes very small. The cupcakes will be sold for Php44. 00 per piece to our clients. It will give Php39. 00 profit per cupcake. The suggested selling price for their customers will be Php54. 00, giving them a profit of Php10. 00 per cupcake, thus, making the product appealing for the clients because of the profit. They could also sell it for higher price. This graph shows the total sales of BBS Co. in its Ampalaya cupcake in a year.E. MARKETING PROGRAM / STRATEGIES XIV. Practices of Competitors Direct Competitors Cupcakes by Sonja and Blushing cupcakes are identified independent suppliers of cupcakes in different shops and hotels. They are not that well-known like Lemon Square and Sweet Lorraine Bakeshop whic h sell their cupcakes in shops but they have number of places where they deliver their cupcakes, they also sell it from their manufacturing place in pieces or bulks and wholesale. First is Cupcakes by Sonja, Cupcakes by Sonja 1CO3 G/F Serendra Fort Bonifacio Global City Taguig, Metro Manila 632. 915. 2936 32. 856. 0308 [email  protected] com [email  protected] com Cupcakes by Sonja is the first bakeshop in manila to specialize exclusively in cupcakes. They supply cupcakes in restaurants like OpenRice Restaurants. Designed to stir nostalgia among visitors. They only sell cupcakes upon request and with minimum of 12 cupcakes per order. In this bakery, the kitchen runs 24/7 to ensure consistent quality. Everything is handcrafted from scratch and made in tiny batches, with nothing less than ingredients as real premium French butter, Madagascar vanilla and Varlhona chocolate.Preservatives are never used because cupcakes are meant to be enjoyed fresh from the oven. There are 20+ optio ns that can be chosen and it could be customized to suit an event. Blushing Cupcakes Club 650 Libis, beside Shopwise (Main Branch) (02) 986-0704 (02) 664-0538 Website: http://blushingcupcakes. multiply. com/ Bracnch: Sky Garden, SM North EDSA (Near Sky Dome) Blushing Cupcakes was established in November 2006 as a home business catering to friends and referrals only. Then named Happy Cupcakes, the business' clientele started to grow as it distributed cupcakes to different offices, schools and bazaars.On November of 2007, just after a year when it started, the business expanded to set up its first branch in Libis, Quezon City. It was renamed to Blushing Cupcakes. Now, more people get to enjoy their cupcakes. They offer cupcakes of different decorations but mainly chocolate and mocha flavor that can be paired to their coffee product but sold separately. Their company sells the cupcakes wholesale and retail. The style of the cupcakes can also be changed depending on the client’s wants, it can be formed from tower to simply a box of cupcake.Aside from cupcakes, they offer Pastas, Sandwiches, Pizza, Floats and coffee in their main branch only. Indirect Competitors Lemon Square Head Office: 91 Sampalok St. Libtong, Meycauayan Bulacan, Philippines Tel. No. : (632) 983-9417 to 19 Fax No. : (632) 984-9142 Lemon Square's owner Dulce had always dreamed of producing the best-tasting and the highest-quality cupcakes in the Philippines, and to make these available to millions of Filipinos at a very reasonable price. She had worked on the vision for Lemon Square in her college thesis in 1980.Lemon Square had its humble beginnings in 1985 when it started to offer local communities a small selection of homemade-style baked goods. Then newly-married Dulce began baking cakes to sell to her friends. Word-of-mouth soon became the primary driving force for her cakes as demand went through the roof. She and her husband Errol soon had to buy more cake-making machines, hire more people, increase production and enhance its variety to keep up with demand and to cater to the preferences of the market.In 1995, Lemon Square had to thoroughly modernize its operations to keep up with the times. It did so by acquiring a state-of-the-art baking system that enhanced its production and efficiency. Fresh Lemon Square products can be found in major supermarkets, groceries, convenience stores, market stalls, institutional canteens sari-sari stores and snack stands in the major cities and provinces of the Philippines. Only the best local and important ingredients are used, processed through advanced, fully-automated bread-making and packaging machines from Europe.Frostings Cupcakes Trinoma Mall 3rd Level Edsa corner North Avenue, Quezon City Mobile no. : 0922-8790357 Shangri-La, Rustans 3rd Floor Children's Division, MandaluyongCity Mobile no. : 0922-8980271 Their stores are charming showcases of the way they put care and love in the preparation of our cupcakes. From the soft colors of the walls, to the eye-catching display of our delectable treats, to the cheerful elegance of packaging, and the efficient attentiveness of staff, they make sure that their stores eloquently embody firm commitment to superior quality and service.Cupcakes can also be a take home, experience it by getting a few boxes of cupcakes to share with your family or to give to your friends as a delicious gourmet gift. To enjoy Frostings Cupcakes the way they're meant to be enjoyed, one should be sure to protect them from direct exposure to sunlight, to store them in room temperature, and to consume them within a week from purchase. Their cupcakes are made fresh daily by bakers who seriously take to heart the essence of the Frostings cupcake. Each day, bakers competently rise up to the challenge of bringing the best quality cupcakes in the freshest condition possible.They spend the day in the kitchen and stay there as long as necessary to ensure that the quality of the cupcakes i s uncompromised. Sweet Lorraine Bakeshop Manila, Philippines www. sweetlorrainebakeshop. com Sweet Lorraine Bakeshop has their signature in their products, the sweetness, tanginess and creaminess of Cream Cheese Frosting and also sweet, creamy made with natural ingredients of their Butter Cream. They have caramel sauce, honeycomb and lemon curd crushed or drizzled into their cupcakes, cookies and butter cream.They would rather refuse an order if they are unable to source fresh ingredients but sometimes, best ingredients cost the most. They make everything from scratch materials. The bakeshop does not specialize in cupcakes but it is on of their offered products like their Classic Miniature cupcakes made with real vanilla beans, topped with smooth vanilla butter cream, Chocolateaholic Cupcakes, deeply sinful dark chocolate cake topped with silky smooth ganache and chocolate sprinkles and Lemon-drenched Loaf. They also have brownies like Fudge Brownies, the fudgiest richest brownies.B utterscotch Cookies are also offered with buttery caramel and ribbons of chewy and crunchy butterscotch, White Chocolate Cookies, sweet, chewy vanilla cookies with chunks of creamy Belgian white chocolate made from pure cocoa butter and sprinkled with sea salt, and Chewy Chocolate Chip Cookies, highly addictive chewy, buttery cookies made with finest Belgian bittersweet chocolate. This bakeshop is created by Lorraine Nepomuceno. Located in Manila, Philippines and is home-based. Everything is baked fresh upon order without preservatives or stabilizers and from all natural ingredients.To make the products flavorful, they use the best ingredients that are already available for them, this just means the available freshest ingredients. The products are made with the passion on the flavor. XV. Key Success Factors Before opening a bakery there are several important decisions to make. Incorporators should determine how they want to start. They will need to decide how to sell baked goods suc cessfully. The following should be considered: * Making a goal to reach a certain level of profit * Strategic Location * Quality Product * Reliability in delivery Accessibility and Convenience * People skills: Dealing with employees, customers, vendors, etc. * Advertisement Efficiency * Know Competitor’s behavior XVI. Own Marketing Program / Strategies 4. Product Strategy BBS Co. cupcakes are packed and made with essential vitamins and nutrients from fresh Ampalaya or bitter melon, it is also made from vegetable oil which is healthier than ordinary cooking oil. They are also made appetizing and affordable for the market. The packaging that will be used deals with the eco-friendly packaging with the logo of the corporation on it.It would not be an expensive packaging since the product will be supplied and the clients can make use of their own package or plating. The cupcakes will not have its specific name for they will only be mainly supplied and distributed to some businesse s like cafes, tea shops, restaurants, hotels and other small bakeries. Pictures of BBS Co. Ampalaya Cupcakes 5. Pricing Strategy The corporation will make cupcakes to be sold through the manufacturing place and be mainly engaging in direct selling. This means that the cupcakes will be sold in volumes; this will lessen the cost for operations in the company.The packaging is also made plain and low-priced materials but the attractiveness of it will be maintained. BBS Co. is offering price that has very reasonable means for every client without forfeiting the quality of the cupcakes. The lower the operating cost means that this will make the company profit. For the mode of payment, the company will have its business deal to the clients through payment by cash or credit. They can also deposit to the company through BBS Corporation’s bank account. Competitive Pricing among Competitors SIZE| PRICE| Supplier| Single cupcake| Php 54. 00 (Suggested)| BBS.Corp. | | Php60. 00 – 1 00. 00| Cupcakes by Sonja| | Php 65. 00| Blushing cupcakes| 6. Distribution Strategy BBS Co. Ampalaya cupcakes will be distributed to different establishments, especially cafes, tea shops or restaurants within Cubao that sells cupcakes. Direct selling will be implemented to these establishments and it will give advantage for it will lower the supplier’s operating cost and minimize the cost for demand. 7. Promotion Strategy ` a. Sales and Promotion Program Consumer awareness is a special factor to be considered by BBS C. since our product is a new entrant in the industry.We made a plan that will give guarantee to our Corporation that they would reach the projected sales and make it appealing to the market, maintaining the loyalty or the consumers. DATE| SALES AND PROMOTION PLAN| OBJECTIVES| November| Free taste of BBS Co. Ampalaya cupcakes to its target markets. | To promote the cupcakes and get the total number of clients. | December| Start of operation. Discounts for the fir st 10 clients with a least purchase of 50 boxes. | Increase number of clients. | January – March| Free cupcakes for the season for first 10 clients with the least purchase of 50 boxes of cupcakes every week. To make the market aware to our product through printed ads seen by consumers and promotions. | PROMO FOR THE 1st YEAR OF OPERATION| 5% discount for every new clients for their first order. | Gain loyalty and increase number of clients. | WHOLE OPERATION| Credit payment. | Make payment easy for the clients and gain their loyalty. | a. Advertising program Promotion is necessary for a new entrant company to introduce its product to the industry and be appealing to its target market. BBS Co. is implementing business to business selling. We still make ways to let the market familiar about the existence of our company that produces cupcakes. . Public Relations Program INFORMATIONAL:  Complete amount information revealed when it is advertised. Before people become interested in BBS Co. cupcakes they will need to know more information. These include information about the product and public awareness. The company will increase number of Public ads like posters and leaflets. The proponents will also make the company’s own website. With more information people can better decide whether or not they want to further their interest. ATTITUDINAL:  Getting the name out there and creating awareness is important along with informing potential buyers of the product and services.Information will do nothing without a sort of persuasion. Thus, the company want audiences to walk away with a positive attitude and desire for more information. This will increase curiosity. BEHAVIORAL:  To increase audience’s intent to purchase the product, the company will do its specific objectives. An objective to change the behavior of potential buyers is first and for most the intent. After spreading awareness and changing the initial attitudes of audiences, the final goal is to make people  want  to buy the product and then finally purchase. F. Marketing/ Selling Expenses The table underneath shows the marketing expense of BBS Co. or the first year of its operation. After this year the annual expense will only retain the expense for print ads, cash donations and website, amounting Php70, 500. 00 per year. BBS Co. will have survey and free taste of Ampalaya cupcakes to its projected markets. In the opening of the company, discounts for the first 10 clients with least purchase of 50 boxes will be given. For the next 3 months, there will be free cupcakes for the season for first 10 clients with the least purchase of 50 boxes of cupcakes every week. For the 1st whole year, 5% discount for every new clients for their first order.The schedule below shows when and how much will be the expenses for marketing the product. | Nov| Dec| Jan| Feb| Mar| Apr| May| Jun| Jul| Aug| Sep| Oct| Cost| Leaflets| ? | ? | ? | | ? | | | ? | ? | ? | | | P3,000| Billb oard| ? | | ? | | ? | | ? | | ? | | ? | | P10,000| Posters| ? | | | ? | | | ? | | | ? | | | P7,500| Discounts| ? | ? | ? | ? | ? | ? | ? | ? | ? | ? | ? | ? | P18,000| Website ;Facebook| ? | ? | ? | ? | ? | ? | ? | ? | ? | ? | ? | ? | Free| Free Taste| ? | ? | ? | | | | | | | | | | P3,500| Cash donations| | ? | | | | | | | | | | | P50,000| Free Cupcakes| | ? | ? ? | | | | | | | | | P15,000| Total Cost| P107,000| A. Technical Production Description BBS Corporation is very popular in producing Ampalaya Cupcakes with high quality and consumers can assure that the company’s product have gone through proper process before producing it out to the market. The company will be known to its healthy and delicious cupcake all over the Philippines. For generations, Ampalaya or Bitter Gourd has been part of the traditional herbal medicines and has been attributed to alleviate or cure a wide variety of ailments, and BBS Corporation is found to be more potent.That is why, the team decided to use Ampalaya to be one of our ingredients in making cupcakes and its benefits to capture a large number of consumers. The team added fillings to make the company’s cupcake more nutritious like; Cheese that is very good source of calcium. It is a well-known fact that calcium helps build strong bones and helps fight against osteoporosis. Another filling is the Strawberry Jam, a very low in Saturated Fat, Cholesterol and Sodium. It is also a good source of Vitamin C. The Banana Jam which majority of the people knows that it is rich in calories, but very low in fats.It contains good amount of health benefiting anti-oxidants, minerals, and vitamins. Lastly is the Mango Jam which is very low in Saturated Fat, Cholesterol and Sodium. It is also a good source of Dietary Fiber and Vitamin B6, and a very good source of Vitamin A and Vitamin C. People should know that Ampalaya contains a mixture of flavonoids and alkaloids make the Pancreas produce more insulin that controls the blood sugar in diabetics. Aside from Ampalaya’s medicinal value, it is a good source of vitamins A, B and C, iron, folic acid, phosphorous and calcium.It is also rich in antioxidants that protect the cells of the body from damage of free radicals. In making Ampalaya cupcake, we only use a little amount of sugar and chocolate to slightly eliminate the bitter taste of Ampalaya. The consumers can expect that our product, Ampalaya Cupcake will not only give a simple cupcake that people can eat anytime and anywhere but a cupcake with nutritional value of Ampalaya. B. Production/Operation Process * Preparation of Raw Materials and ingredients * Mixing and Baking of all the Ingredients * Quality Control and Inspection Packaging and Storing * Delivery i. Step by Step Procedure Step 01: Prepare all the ingredients and raw materials needed Step 02: Preheat oven to 350 degrees Step 03: Line cupcake pans with paper liners Step 04: Combine all dry Ingredients in a large mixing bowl. Mix at low speed for 30 seconds, scrapping bowl constantly while mixing. Mix at high speed for 3 minutes, scraping bowl every minute Step 05: Add eggs and mix again until the color changed into dirty white. Add liquid food color if desired.Step 06: Pour batter into cupcake liners until they are 1/2 to 2/3 full and add the fillings. Step 07: Bake for 20 to 25 minutes or until toothpick inserted in center comes out clean Step 08: Cool 10-15 minutes in pans then move to wire rack to cool completely Step 09: Melt the chocolate bar using double broilers, stir it until it melts and add condensed milk Step 10: Add butter in melted chocolate for glossy texture Step 11: Pour the melted chocolate in cupcakes and make designs using mini mallows, rainbow sprinkles, nips or flower (candy)Step 12: Package properly and keep it in a cool temperature. ii. Duration per Step per Batch Duration per Production| Mixing Duration| 15 minutes| Baking Duration| 20 minutes| Packaging Duration| 60 minutes| Checking Durat ion| 15 minutes| Total Number of Production per Bake| 816 pieces| Total Time Duration| 1 hour and 50 minutes| iii. Labor and Machine Requirements per Step Steps in Production| Laborer| Equipment| Step 1: Mixing all the ingredients needed to make Ampalaya Cupcakes. | Mixer| Mixer| Step 2: After mixing all the ingredients, baker will bake it to transform it into a cupcake using oven with necessary time duration. Baker| Oven (accommodates 34 trays)| Step 3: After baking, the packager will place the cupcakes in their respective boxes. | Packager| Cupcake Box (Packaging)| Step 4: Quality Control Inspectorwill check the quality and number of products for producing it out to the market. | Quality Control Inspector| Boxes Checked| Step 5: If the products are already checked, It will be deliver to customers by the delivery boy. | Delivery Boy| BBS Corp. Delivery Truck| C. Production Schedule i. Monthly Schedule Monthly Units Plan for 2013| Ampalaya Cupcake with Fillings|Month| Ampalaya-Banan a Cupcake| Ampalaya- Cheese Cupcake| Ampalaya Mango Cupcake| Ampalaya- Strawberry- Cupcake| Monthly Units| January| 9,389| 9,389| 9,389| 9,389| 37,556| February| 8,958| 8,959| 8,958| 8,959| 35,834| March| 8,445| 8,445| 8,445| 8,445| 33,780| April| 6,506| 6,506| 6,506| 6,506| 26,024| May| 6,008| 6,008| 6,008| 6,008| 24,032| June| 8,702| 8,702| 8,702| 8,702| 34,808| July| 8,445| 8,445| 8,445| 8,445| 33,780| August| 6,505| 6,505| 6,505| 6,505| 26,020| September| 7,164| 7,164| 7,164| 7,164| 28,656| October| 7,163| 7,163| 7,163| 7,163| 28,652| November| 7,696| 7,696| 7,696| 7,696| 30,784|December| 8,641| 8,641| 8,641| 8,641| 34,564| Annual Units| 93,622| 93,623| 93,622| 93,623| 374,490| Annual Packages Plan for 2013| Product| Ampalaya-Banana Cupcake| Ampalaya- Cheese Cupcake| Ampalaya Mango Cupcake| Ampalaya- Strawberry- Cupcake| Annual Units (Box)| Box of 1| 46,822 boxes/ pieces cupcakes| 46,823 boxes/ pieces cupcakes| 46,822 boxes/ pieces cupcakes| 46,823 boxes/ pieces cupcakes| 187,29 0 boxes/pieces cupcakes| Box of 6| 7,800 boxes(46,800 pieces cupcakes)| 7,800 boxes(46,800 pieces cupcakes)| 7,800 boxes(46,800 pieces cupcakes)| 7,800 boxes(46,800 pieces cupcakes)| 31,200 boxes (187,200 pieces upcakes)| Total| 54,622 boxes| 54,623 boxes| 54,622 boxes| 54,623 boxes| 218,490 boxes| D. Labor Requirement Labor Requirement for making and producing Ampalaya cupcakes are the following; Mixer is a person who mixes all the dry and wet ingredients as the first step in making Ampalaya Cupcake. Baker is a person who will taste and bake the cupcakes using oven only after the mixer finish his/her job. He/she will also be responsible for checking the quality of all the ingredients that will be using. Packager is a person who will place the cupcakes in the respective boxes only after the baker done the process of baking.Quality Control Inspector is a person who will count the number of units that the BBS Corporation will produce as well as the quality of the finished products. De livery Boys are the person responsible for delivering the cupcakes with care to all the costumers only after the checker had counted all the units. Security Guards are responsible for keeping the property safe 24/7. Man Powers| Number of Man Power| Mixer| 2| Baker| 2| Packager| 2| Quality Control Inspector| 1| Delivery Boy| 2| Security Guards| 2| TOTAL| 11| E. Machinery/Equipment Requirement EQUIPMENT| DESCRIPTION| QTY| PRICE(PHP)|Exhaust Fan| Capture smoke and draw out stale or impure air from the production area, also used for ventilation. | 1| 5,500| Gas Range| This type of stove combines different ways of fuelling the cooking, for the purpose of different types of cooking. | 1| 10,000| Gas Tank| Large gas tank used for cooking| 2| 5,360| Generator| A device that supplies electricity during power outages. It provides continuous power to use the essential appliances| 1| 55,000| Mixer| A machine that mixes large amount of ingredients at a desired speed| 1| 23,000| Oven| Used for ba king or roasting.It can be heated by electricity, gas, oil and coal. It accommodates 34 trays| 1| 80,000| Transport Cabinet| An enclosed cabinet used to keep food warm, proof dough or transport large amounts of goods from one area to another. It can accommodate 50 trays. | 1| 7. 000| TOTAL| PHP 185,860| DELIVERY EQUIPMENTS EQUIPMENT| DESCRIPTION| QTY| PRICE(PHP)| Push Cart| Use to carry or transfer large amount of orders/boxes| 2| 3,600| Van| Four wheel vehicle use to deliver large amount of orders in a far location| 2| 350,000| TOTAL| PHP 353,600| PRODUCTION SUPPLIES ITEM| DESCRIPTION| QTY| PRICE(PHP)|CUPCAKE MOLDER| Used to mold and hold the amount of product| 50| 24,950| ROUND CUPCAKE MOLD| Use to present and hold the amount of product| 50,000| 25,000| HEART SHAPE CUPCAKE MOLD| Used to present and hold the amount of product during February| 50,000| 25,000| Baking Chopping Board| A durable board used to place the material to be cut| 4| 600| Clean Up Cloth| Use for cleaning and dry ing wet surfaces in the production or office area| 20| 100| Face mask| Worn in the face for protection during working hours| 2(By Box)| 260| Gloves| Used by the employees in the production area for their protection and sanitation during working hours| 2(By Box)| 200| Liquid Dish Soap| Concentrated liquid soap used only for washing the dishes| 3| 180| Liquid Hand Soap| Concentrated liquid soap used to wash hands after human defecation or urination and before working with the production| 3| 200| Measuring Cups (Liquid)| Used primarily to measure the volume of the liquid or solid baking ingredients| 4(by set)| 600| Measuring Cups (Dry)| A dry measuring cup is used for measuring solid cooking ingredient| 4(by set)| 400| Measuring Spoon| A spoon kitchen utensils used to measure the amount of an ingredient, either liquid or solid| 4(By set)| 400| Mixing Bowl| It is a bowl used for mixing ingredients. | 5| 1,750| Oven Gloves| Used o hold the hot tray and also for the employees protection| 10(By Set)| 550| Spatula| A heavy duty rubber spatula is a super b object for scrapping ingredients from the surface of the mixing containers| 5| 1250| Paper Wrap| An Eco-friendly paper used for sealing or covering the food| 1,000(By Roll)| 12,000| Tray| Kind of non sticky material where cupcakes are laid before putting up in the oven| 40| 3,000| Masking Tape| Used to seal the paper wrap to the foil| 1(By box)| 630| Hairnet| Used to hold the hair and to prevent from contaminating the food| 1(By plastic)| 150| TOTAL| | PHP 94,220| SUMMARY OF EXPENSES| PRODUCTION EQUIPMENT| PHP 185,860| DELIVERY EQUIPMENT| PHP 353,600| PRODUCTION SUPPLIES| PHP 94,220| TOTAL| PHP 633,680| F.Raw Materials Requirements All-purpose flour | PERIOD| QUANTITY| PRICE/KILO| WHOLE (1260Php/SACK of 50KILOS)| | Day| 27 kilos| PHP 25. 20| PHP 176. 40| | Week| 189 kilos| PHP 25. 20| PHP 4,762. 80| | Month| 810 kilos| PHP 25. 20| PHP 20,412. 00| | Year| 9,558 kilos| PHP 25. 20| PHP 240,861. 60| White Sugar | PERIOD| QUANTITY| PRICE/KILO| WHOLE (1850Php/SACK of 50KILOS)| | Day| 9 kilos| PHP 37. 00| PHP 333. 00| | Week| 63 kilos| PHP 37. 00| PHP 2,331. 00| | Month| 270 kilos| PHP 37. 00| PHP 9,990. 00| | Year| 3,186 kilos| PHP 37. 00| PHP 117,882. 00| Baking Soda | PERIOD| QUANTITY| PRICE/KILO| WHOLE (966Php/SACK of 50KILOS)| | Day| 1 kilo| PHP 19. 32| PHP 19. 32| Week| 7 kilos| PHP 19. 32| PHP 135. 24| | Month| 30 kilos| PHP 19. 32| PHP 579. 60| | Year| 354 kilos| PHP 19. 32| PHP 6, 839. 28| Baking Powder | PERIOD| QUANTITY| PRICE/KILO| WHOLE (960Php/SACK of 50KILOS)| | Day| 1 kilo| PHP 19. 20| PHP 19. 20| | Week| 7 kilos| PHP 19. 20| PHP 134. 40| | Month| 30 kilos| PHP 19. 20| PHP 576. 00| | Year| 354 kilos| PHP 19. 20| PHP 6,796. 80| Chocolate Bar | PERIOD| QUANTITY| PRICE/PIECE| WHOLE (30. 00Php/PIECE)| | Day| 12 pieces| PHP 360. 00| PHP 360. 00| | Week| 84 pieces| PHP 360. 00| PHP 2,520. 00| | Month| 360 pieces| PHP 360. 00| PHP 10,800. 00| | Year| 4,248 pieces| PHP 360. 00| PHP 127,440. 00 | Ground Cinnamon PERIOD| QUANTITY| PRICE/KILO| WHOLE (11665Php/SACK of 50KILOS)| | Day| ? kilo| PHP 233. 30| PHP 116. 65| | Week| 3 ? kilos| PHP 233. 30| PHP 408. 28| | Month| 15 kilos| PHP 233. 30| PHP 1,749. 75| | Year| 177 kilos| PHP 233. 30| PHP 20, 647. 05| Vegetable Oil | PERIOD| QUANTITY| PRICE/LITRE| WHOLE (1205Php/CONTAINER)| | Day| 1 litre| PHP 70. 88| PHP 70. 88| | Week| 7 litres| PHP 70. 88| PHP 496. 16| | Month| 30 litres| PHP 70. 88| PHP 2,126. 40| | Year| 354 litres| PHP 70. 88| PHP 25,091. 52| Cheese | PERIOD| QUANTITY| PRICE/GRAMS| WHOLE (110Php/450g)| | Day| 135 grams| PHP 110. 00| PHP 330. 00| | Week| 945 grams| PHP 110. 00| PHP 2,310. 00| Month| 4,050 grams| PHP 110. 00| PHP 9,900. 00| | Year| 47,790 grams| PHP 110. 00| PHP 116,820. 00| Eggs (Medium Size) | PERIOD| QUANTITY| PRICE/TRAY(30 PIECES)| WHOLE (141Php/TRAY30pcs)| | Day| 125 pieces| PHP 141. 00| PHP 587. 50| | Week| 875 pieces| PHP 141. 00| PHP 4,112. 50| | Month| 3,750 pieces| PHP 141. 00| PHP 17,625,0 0| | Year| 44,250 pieces| PHP 141. 00| PHP 207,975. 00| Evaporated Milk | PERIOD| QUANTITY| PRICE/ MILILITERS| WHOLE (41Php/300 MILILITERS)| | Day| 900 mL| PHP 41. 00| PHP 123. 00| | Week| 6,300 mL| PHP 41. 00| PHP 861. 00| | Month| 27,000 mL| PHP 41. 00| PHP 3,690. 00| | Year| 318,600 mL| PHP 41. 00| PHP 43,542. 00| Condensed Milk PERIOD| QUANTITY| PRICE/ MILILITERS| WHOLE (46Php/300MILILITERS)| | Day| 300 mL| PHP 46. 00| PHP 46. 00| | Week| 2,100 mL| PHP 46. 00| PHP 322. 00| | Month| 9,000 mL| PHP 46. 00| PHP 1,380. 00| | Year| 106,200 mL| PHP 46. 00| PHP 16,284. 00| Mini Marshmallows | PERIOD| QUANTITY| PRICE/PACK| WHOLE (10Php/PACK)| | Day| 2 packs| PHP 10. 00| PHP 20. 00| | Week| 14 packs| PHP 10. 00| PHP 140. 00| | Month| 60 packs| PHP 10. 00| PHP 600. 00| | Year| 708 packs| PHP 10. 00| PHP 3,540. 00| Candy Flower | PERIOD| QUANTITY| PRICE/PACK| WHOLE (10Php/PACK)| | Day| 6 packs| PHP 10. 00| PHP 60. 00| | Week| 42 packs| PHP 10. 00| PHP 420. 00| | Month| 180 packs| PHP 10. 00 | PHP 1,800. 00| | Year| 2,124 packs| PHP 10. 0| PHP 21,240. 00| Rainbow Sprinkles | PERIOD| QUANTITY| PRICE/PACK| WHOLE (15Php/PACK)| | Day| 2 packs| PHP 15. 00| PHP 30. 00| | Week| 14 packs| PHP 15. 00| PHP 210. 00| | Month| 60 packs| PHP 15. 00| PHP 900. 00| | Year| 708 packs| PHP 15. 00| PHP 10,620. 00| Nips (Chocolate) | PERIOD| QUANTITY| PRICE/PACK| WHOLE (20Php/PACK)| | Day| 3 packs| PHP 20. 00| PHP 60. 00| | Week| 21 packs| PHP 20. 00| PHP 420. 00| | Month| 90 packs| PHP 20. 00| PHP 1,800. 00| | Year| 1,062 packs| PHP 20. 00| PHP 21,240. 00| Fresh Ampalaya | PERIOD| QUANTITY| PRICE/KILO| WHOLE (469Php/50 KILOS)| | Day| 35 kilos| PHP 9. 38| PHP 328. 30| | Week| 245 kilos| PHP 9. 8| PHP 2,298. 10| | Month| 1,050 kilos| PHP 9. 38| PHP 9,849. 00| | Year| 12,390 kilos| PHP 9. 38| PHP 116,218. 20| Mango Jam | PERIOD| QUANTITY| PRICE/PIECES| WHOLE (145Php/200 grams)| | Day| 3 bottles| PHP 145. 00| PHP 435. 00| | Week| 21 bottles| PHP 145. 00| PHP 3,045. 00| | Month| 90 bottles| PHP 145. 00| PHP 13,050. 00| | Year| 1,095 bottles| PHP 145. 00| PHP 158,775. 00| Banana Jam | PERIOD| QUANTITY| PRICE/PIECES| WHOLE (120Php/200 grams)| | Day| 3 bottles| PHP 120. 00| PHP 360. 00| | Week| 21 bottles| PHP 120. 00| PHP 2,520. 00| | Month| 90 bottles| PHP 120. 00| PHP 10,800. 00| | Year| 1,095 bottles| PHP 120. 00| PHP 131,400. 00| Strawberry Jam PERIOD| QUANTITY| PRICE/PIECES| WHOLE (100Php/200 grams)| | Day| 3 bottles| PHP 100. 00| PHP 300. 00| | Week| 21 bottles| PHP 100. 00| PHP 2,100. 00| | Month| 90 bottles| PHP 100. 00| PHP 9,000. 00| | Year| 1,095 bottles| PHP 100. 00| PHP 109,500. 00| Single cupcake box (3 ? inches) | PERIOD| QUANTITY| PRICE/PIECES| WHOLE (204Php/24 PIECES)| | Day| 1,026 pieces| PHP 8. 50| PHP 8,721. 00| | Week| 7,182| PHP 8. 50| PHP 61,047. 00| | Month| 30,780| PHP 8. 50| PHP 261,630. 00| | Year| 374,490| PHP 8. 50| PHP 3,183,165| Cupcake  box  of 6 | PERIOD| QUANTITY| PRICE/PIECES| WHOLE (270Php/24 PIECES)| | Day| 1,026 pieces| PHP 11. 25| PHP 11,542. 50| | Week| 7,182| PHP 11. 25| PHP 80,797. 50| Month| 30,780| PHP 11. 25| PHP 346,275. 50| | Year| 374,490| PHP 11. 25| PHP 4,213,012. 5| SUMMARY OF RAW MATERIALS EXPENSES| Total Raw Material Cost Per Day| PHP 24,038. 75| Total Raw Material Cost Per Week| PHP 168,271. 25| Total Raw Material Cost Per Month| PHP 721,162. 50| Total Raw Material Cost Per Year| PHP 8,898,889. 95| G. Plan/Factory Location The Incorporators decided to put up the Manufacturing and office area in the same location. It will be situated at #56, 20th Ave. Murphy Cubao, Quezon City. The company choose Cubao to build their main office due to it is very strategic and accessible to many commercial areas here in Metro Manila.All supplies needed for production is available. H. Plant Layout AREA| WIDTH| LENGTH| 200 square meters| 164,145. 33 Square inches(105. 90 sq. meters)| 145,855. 30 Square Inches(94. 10 sq. meters)| I. Waste Disposal System Proper segregation of waste is very important to avoid any da ngerous bacteria and viruses that may cause bad effect to the company as well as to the product. Garbage disposal in any places inside and outside of the company is very necessary to make duties less demanding. All biodegradable, non-biodegradable and recyclable are separated so that, it can avoid any leakage and bad odor. By doing this, it can also help other people to make money through garbage.It can also be a source of income by selling recyclable waste to any junk shops especially dead batteries, metals, bulbs, plastic bottles, and cans. Kitchen wastes can be used for planting as fertilizer and this shouldn’t be burned because it may add up carbon dioxide emission which is bad for every individuals health as well as to our planet. J. Quality Control System BBS Corporation is very delicate with the quality control of its product as the company’s matter of safety and achieving its goal to satisfy consumers. The team ensure that the BBS Corporation’s product c ame from good quality of ingredients so that customers can assure that the product done its safety and right procedure before externalizing to the market.The company has a quality control inspector who will check the products of BBS Corporation. All the cupcakes must do its proper procedure to maintain its quality. If the cupcake/s does not pass the inspection, all of it will sell in cheapest price for the company at least to recover from all the expenses used. The quality control inspection will cover the texture, color, the packaging, and the appearance of the Ampalaya Cupcake. Cleanliness and Sanitation The primary concern of the company is to maintain cleanliness and sanitation in kitchen, working areas like office, comfort rooms, inside and outside of the company and even the employees must sanitize their hands every 15 minutes of working hours.This is a responsibility of the company to keep the surroundings away from any effects that may cause to company’s product and s ervices. All equipment use to make products is strictly prohibited to leave it without washing and dry cleaning properly after used. Employees should be wearing desired uniform during working hours with disposable gloves and hair covers. Accident Prevention, Crisis Management, and Food Safety To show a tangible love and care to our valued customers as well as to our employees, solutions are ready to prevent any inconvenience to make target number of products. Employees should be always warned or aware about safety precautions.To prevent accidental poisoning that customers may get from our products, the proponents make sure that cleaning detergents and different kinds of anti-insects, viruses, and or bacteria are in different storage or cabinet away from ingredients that used to make cupcakes. Chemicals or film developing products are locked away. Any suspicious gas leaks from the kitchen and office appliances should be always checked. First aid kit should be always ready for any acc idents may occur and there should be reminders for safety checklists posted indoors. For fire and burn prevention, everyone should know where the exit doors located, maps for fire escape plan and routes is posted in company’s wall lane. Fire extinguisher is kept inside the kitchen, garage and near a fireplace.Smoke detectors and CCTV Cameras are installed throughout the company and batteries should be always checked, security guard/s should always roam around. Fireplace chimney is professionally cleaned yearly or 6 months after if necessary. And electrical sockets not in use should be unplugged at all times. For food safety, employees must washed their hands every 15 minutes of working hours and must wear desired uniform like, hairnets, disposable gloves, masks, apron and close shoes. Food poisoning is prevented through safe food storage and preparation, all cabinets must locked properly, dry and wet ingredients separated through food dividers. Hand Washing and Clothing To av oid cross contamination, proper hand sanitizing is done every 15 minutes of working hours.Personal hygiene for employees is very important since they’re in food industry. Their uniforms are always checked by the kitchen head as well as employees condition. Proper attire and grooming of all employees before and after the work is encouraged. Dressing rooms of all employees must maintain cleanliness at all times. K. Production Cost i. Total Production Per Year FOIL CONTAINERS| UNITS PRODUCED| Per Day| 1,026| Per Week| 7,182| Per Month| 30,780| Per Year| 374,490| ii. Production Cost per Unit Ampalaya Cupcake INGREDIENT| WEIGHT/PIECES/QTY. | COST PER DAY (PHP)| All-purpose flour| 27,000 grams| PHP 176. 40| Sugar| 9,000 grams| PHP 333. 00| Baking Soda| 1,000 grams| PHP 19. 32|Baking Powder| 1,000 grams| PHP 19. 20| Chocolate Bar| 12 pieces| PHP 360. 00| Ground Cinnamon| 500 grams| PHP 116. 65| Vegetable Oil| 1000 milliliters| PHP 70. 88| Cheese| 135 grams| PHP 330. 00| Eggs| 125 pi eces| PHP 587. 50| Evaporated milk| 900 milliliters| PHP 123. 00| Condensed Milk| 300 milliliters| PHP 46. 00| Mini marsh mallows| 2 packs| PHP 20. 00| Candy Flower| 6 packs| PHP 60. 00| Rainbow Sprinkles| 2 packs| PHP 30. 00| Nips (chocolate)| 3 packs| PHP 60. 00| Fresh Ampalaya| 35 kilos| PHP 328. 30| Banana Jam| 900 grams| PHP 435. 00| Mango Jam| 900 grams| PHP 360. 00| Strawberry Jam| 900 grams| PHP 300. 00| Single cupcake box| 1,026 pieces| PHP 8,721. 00|Cupcake  box  of 6| 1,026 pieces | PHP 11,542. 50| TOTAL| | PHP 24,038. 75| PRICING SIZE| COST| SUGGESTED PRICE| Single cupcake box(3 ? inches)| PHP 44. 00| PHP 54. 00| SIZE| COST| SUGGESTED PRICE| Cupcake  box  of 6| PHP