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Mango Magic

A business proposal

I. Introduction

Mangoes are the national fruit of the Philippines and are grown by around two

and a half million smallholder farmers on over 7 million mango trees. Compared

to other crops grown in the Philippines like rice, corn, coconut and sugarcane,

mangoes are a high value crop and provide a huge boost to the rural and national

economy. The variety is reputed internationally due to its sweetness and exotic

taste. Milk tea refers to several forms of beverage found in many cultures,

containing some combination of tea and milk. Beverages vary based on the

amount of each of these key ingredients, the method of preparation, and the

inclusion of other ingredients. Instant milk tea powder is a mass-produced

product.

That’s why the entrepreneurs come up to the product named “Mango Magic”.

The sellers want to sell their product in the heart of the city. Specifically at Delion

st., Poblacion, Iligan City.

A traditional Mango float is a type of refrigerated cake with layers of graham

crackers, a sweet cream mixture, and slices of mango, so boring. That’s why the

entrepreneurs put a deconstructed twist with this, Mango magic is a mango float

flavored milk tea putted inside a cup with milk, tea, crushed ice and black pearls

top with crushed crinkles.


The entrepreneurs decided to have this kind of product since the concept of

mango float went viral lately. It is even featured at the highest-rated news

magazine Kapuso Mo Jessica Soho with its different varieties of mango float such

as Mango Graham Cake, Mango Float Taho and Mango Graham Shake. That's

why the sellers wanted to sell their very own version of Mango Float and show it

to the city of waterfalls.

Nowadays the climate has been change and when it means change it is not

normal. Like the hotness of the sun caused a lot of deaths. That's why they wanted

to sell the Mango Magic so that it would help the people cool down their heat. The

millennial also nowadays are craving the mango float and as we all know the

millennial nowadays are very influential wherein they can share their favorite

foods through social media for everyone to see it.

II. Cost of Sales

The ingredients are of course Mango, Graham crackers, Cream, Milk

and Green Tea with Black pearl, Crinkles and crushed ice putted together to

create Mango Magic.

Expenses:

Cups – Php 650.00

Mangoes – Php 240.00

Graham – Php 200.00


Cream – Php 165.00

Milk –Php 132.00

Green Tea –Php 220.00

Black Pearl – Php 100.00

Crinkles – Php 150.00

Ice - Php 100.00

The expected amount of money that will be used to buy the ingredients of the

product would be around Php 1,900.00 to Php 2,000.00 a day. That could possibly

gain for about Php 7,000 to Php 10,000 a day.

III. Project sales volume and Value

Large – Php. 85.00

Medium – Php. 65.00

Small – Php. 45.00

The Target Product would be 150 cups a day. 25 cups for large, another 55 for

medium and 70 cups for small.


IV. Income Statement (2weeks)

1st week
Income Statement
Mango Magic

Sales 10,000.00

Less: Cost of Sales 2,000.00

Gross Profit 8,000.00

Less: Operating Expenses

Rent Expense 4000.00

Salary Expense 500.00

Office Supplies Expense 250.00

Store Supplies Expense 3000.00

7,750.00

Operating Profit 250.00

Add: Other Income

Interest Income 700.00

Commission Income 300.00 1,000 .00

1,250.00

Less: Other Expenses

Interest Income 200.00

NET PROFIT 1,050.00


2nd week
Income Statement
Mango Magic
Mango Magic

Sales 11,000.00

Less: Cost of Sales 1,900.00

Gross Profit 9,100.00

Less: Operating Expenses

Rent Expense 4000.00

Salary Expense 500.00

Office Supplies Expense 200.00

Store Supplies Expense 2500.00

7,200.00

Operating Profit 1,900.00

Add: Other Income

Interest Income 600.00

Commission Income 200.00 800.00

2,700.00

Less: Other Expenses

Interest Income 300.00

NET PROFIT 2,400.00

V. Horizontal Analysis
The following income statement is only an assumption of the business for only

two weeks.

Increase 2nd week 1st week Amount R%


/decrease
sales 11,000 10,000 1000 0.1% (1000/10,000)
Cost of 1,900 2,000 (100) 0.05% (100/2,000)
sales
Gross 9,100 8,000 1,100 0.14% (1,100/8,000)
profit
Operating 7,200 7,750 (550) 0.07% (550/7,750)
expenses
Net income 2,400 1,050 1350 1.29% (1,350/1050)

R=11,000-10,000
10,000
= 1000
10,000
=0.1%

: This means that sales have increased by 0.1%