Undergraduate Feasibility Study Bachelor of Science in Business Administration Major in Marketing Management University of Rizal System Binangonan 2025

"This feasibility study entitled "Production of Squash (Cucurbita Maxima L.) Cupcake in Binangonan, Rizal". It aims to produce a healthy, affordable, and locally made alternative to traditional baked goods by incorporating squash, a highly nutritious and locally available vegetable, into cupcake recipes. The business is in the form of sole proprietorship with an initial capital of P900,000 which will be invested by Ms. Althea Jane A. Pisang. The business bears the name Squishy Delights and will be located at barangay Kalawaan, Binangonan, Rizal. The proponents take charge of the management of the business from the start-up and daily operation starting with the production and selling to the coffee shops and public elementary school canteens. The internal organization structure is created to define how tasks are assigned. The organization's structure consists of one (1) owner, two (2) production worker, and one (1) deliveryman. The general owner creates and implements strategies for business growth as well as keeping track of the finances; the production workers are responsible for preparing and ensuring quality control of the product; and lastly, the deliveryman who is responsible in transporting and shipping the products to ensure that it is delivered to businesses. The business will operate starting 7:00 A.M. until 5:00 P.M. from Monday to Friday. During this period, production for school canteens will take place over three days each week, while production for coffee shops will be scheduled for two days. Regarding delivery schedules, Squishy Delights will follow the terms outlined in the client contracts, wherein deliveries will be made on the same day as production, which is three days per week for school canteens including Monday, Wednesday and Friday; and two days per week for coffee shops including Tuesday and Thursday. The agreed payment method between the coffee shops or school canteens and the producers will be on a cash basis upon delivery. This means that full payment for the delivered goods will be made immediately at the time of delivery. regardless of the buyer's sales performance. Even if the products are not fully sold or utilized by the coffee shop or school canteens the responsibility for payment remains with the buyer. This setup ensures consistent and reliable income for the producers, allowing them to maintain stable operations and production schedules. Marketing includes market demand, supply, demand-supply gap, Squishy Delights capacity to produce, sales projections, and return of investment. The target market includes selective coffee shops and public elementary school canteens residing in Binangonan, Rizal. According to the data gathered, the projected annual demand in the market is 908,640 pieces from coffee shops and 446,400 pieces from public elementary school canteens resulting in a total of annual demand of 1,355,040 pieces. Competitors can supply a total of 836,200 pieces: dividedly 499,200 to coffee shops and 337,000 to school canteens. The market has a demand-supply gap of 518,840 pieces, meaning only 38.28% of total annual demand is currently being met by competitors, which create an opportunity for Squishy Delights to venture into the market. Squishy Delights has an annual capacity to produce of 111,000 pieces squash cupcakes for 18 coffee shops and 10 elementary school canteens. Specifically, it can produce 45,120 pieces annually for 18 coffee shops, serving the needs of each establishment. While, it has the capacity to produce 65,880 pieces annually for public elementary school canteens, particularly within the Binangonan, Rizal area. This production capacity reflects the ability to consistently supply both target markets in Binangonan, Rizal, with classic and chocolate flavors throughout the year. Therefore, the projected sales of squash cupcake classic and chocolate flavor is P1,012,800.00 in year 1 for coffee shops while in elementary school canteens it has a projected sales of P504,360.00 for both classic and chocolate flavor. Overall, the total net sales start at P1,517,160.00 in year 1 and increase each year, to P2,221,270.00 by year 5. In Year 1, the business earned P1,517,160 in total net sales with total costs of P1,449,532.40, resulting in a net profit of P67,627.60. After an 8% income tax deduction of P5,410.20, the net income is P62,217.40, giving a return on investment (ROI) of 6.91%, showing early profitability and growth potential. Squishy Delights operates legally, and compliance conditions are met that are beneficial to the business' preservation and prospective expansion. For legal documents the business were registered to Department of Trade and Industry (DTI), Bureau of Internal Revenue (BIR), Department of Labor and Employment (DOLE), Social Security System (SSS), PhilHealth for employees rights. Since Squishy Delights is Sole Proprietorship, it is subjected to have 8% tax rate in its net income for five operating years. "