Chapter 1

INTRODUCTION

One of San Mariano Isabela's primary products is banana. They contain essential

nutrients that can have a protective impact on health. The fruit of the banana, which is edible

when mature, can also be used to produce a variety of foods and snacks, including banana pie,

banana que, and turron, while the stem of banana can also be used in making fiber that can be

turned to fabric and be processed to make different kinds of products like bags and clothes but

there’s not much from its peel.

The banana fruit is mostly cultivated in tropical regions of the world. Almost 60% of the

biomass produced by bananas is wasted after harvest. Banana waste loss amounts to roughly

114.08 million metric tons worldwide, which contributes to environmental issues such the

excessive production of greenhouse gases (Acevedo et al., 2022). The researchers also hope to

use their research to resolving the environmental issues that our planet is currently facing.

All of the bakeries and bakers in San Mariano Isabela utilized baking flour to make their

pastries, but as the price of flour continued to rise, so did the price of the pastries. According to

the president of the Philippine Association of Flour Millers (PAFMIL) Ric Pinca, flour prices in

the nation are anticipated to grow as the cost of wheat on the global market keeps rising as a

result of the conflict in Ukraine. (The Philippine Star, 2022)

The researchers sought to find a low-cost alternative for flour that anyone could make, so

they decided to investigate the usage of banana peelings as the primary ingredient in flour.

Banana (Musa spp.) fruit raw material known as banana peel has the potential to be used in the
creation of novel culinary products. (Hikal et al., 2022) The researcher created flour powder

mixes utilizing a lyophilization method for future application in baked goods like bread and

pasta. ( Hikal et al., 2022) Nowadays, a lot of things are wasted, which causes the abundance of

our resources to start to dwindle. Banana peelings are the main component of the flour, which

allows us to make use of otherwise wasted material.

According to Carvalho and Conti-Silva (2018) the effects of rice flakes, oat flour, and banana

peel flour on the sensory acceptability of cereal bars were examined using a mixture design, and

the sensory profiles of products with high acceptability were then evaluated. The researcher

conclude that it is possible to use banana peel flour to make cereal bars, and even though

different people have different tastes, cereal bars made with banana peel flour are okay. This

could help make new products for different market niches. Turker et al., (2021) Hedonic tests

revealed that all gluten-free GBPF (green banana peel flour) substituted cakes were sensorially

acceptable, with 5% and 10% GBPF substituted cakes scoring higher than 15% and 20%,

respectively.

The researchers conduct a study to ascertain the marketability of banana peel flour in light as a
cookie . The researchers will be able to turn waste materials like banana peels into something
useful and produce a product with additional value by creating a product with banana peel flour
as the main ingredients.
 STATEMENT OF THE PROBLEM

This study aims to develop flour using banana peel as a primary ingredient and determine

the marketability of cookies. Specifically, it sought to answer the following questions:

What are the processes involved in developing banana peel flour?

What are the processes involved in baking cookies out of banana peel flour?

Is it possible to sell cookies made out of banana peel?

SIGNIFICANCE OF THE STUDY

This study will provide research-based information on the development banana peel flour as a

cookie and its marketability.

More specifically, this will benefit the following individuals:

The Entrepreneur specifically Bakers

This study may help people those who are looking to find a way to make an alternative

flour for bakers, whether their reason is insufficient funds, wanting to save money, to produce

something, or simply out of the want to try something new.

The Environment
 In this study, banana peelings are used to make flour. Because this study uses banana

peelings as its main ingredient, we can help the environment by reducing the amount of wasted

banana peelings.

The Society

The research aims to help in conserving and preserving our environment through the

reduction of waste. Reducing waste is a good start in resolving our environmental problems,

financial problems, and can have a good impact in society along with the community.

The Local Farmers

This study will help the local farmer to earn extra and sustain their daily needs by selling

new food innovation which the flour made out of banana peelings as a cookie.

MISSION AND VISION STATEMENT

Mission

To maintain a good service quality and to meet customers satisfaction, improve people’s life by

offering tasty food that is sustainable, healthy, and convenient, through excellence and

innovation, and to support primary products of San Mariano.

Vision

We want to be an innovative company, a leader in food business, sustainable and continuously

growing.
 Chapter 3

A. The Product

A cookie is a common dish that is made by baking dough that includes flour, butter, sugar,

eggs, and chocolate chips. It is well-liked everywhere in the world and one of the oldest foods

produced. Jungle Cooky aims to offer basic cookies with a twist that are much better for

customers. We have in mind a cookie that is healthier. For this brand concept that we formally

establish, we want to keep consumers interested with our take on the banana peel flour cookie.

Currently, individuals would like to eat meals that are artificially produced and have a lower

nutritional value than the normal foods that are widely available and advertised as being "good

for our health." By making several types of banana peel flour cookies available to the general

public; we may encourage people to eat more healthfully and conveniently. Thanks to their high

nutritional value consumers can benefits to it; these cookies are also beneficial to the nation's

banana agricultural businesses in the Philippines.

B. Manufacturing Process

Input Ingredients

Combine and
Preheat Oven
substitute

Combine and mix

Beat until become
all the dry
paste
ingredients

Add egg

Combine wet and Beat until fluffy

dry ingredients

Mix at low speed

Put dough into a

sheet

Sprinkle with Bake

chocolate chips
 Cool for at least 10-
15 minutes

C. Plants’ Size and Product Schedule

1. The baking studio planned for our business will be 15 square meters in size, with adequate

room for all of our equipment and 2-4 persons to work on product production.

2. The intended business is open from 10 am to 5 pm from Monday through Friday; however

orders are accepted with a limit quota on Sunday and Saturday.

Cooking/Production Time Opening Time

7 am – 9 pm 10:00 am

D. Machinery and Equipment

 KITCHEN
Item/Description Requirements Cost/Unit TOTAL

Oven 1 3,040 3,040

Mixer 1 250 250

Measuring cup 1 set 250 250

Measuring spoon 1 set 138 138

Strainer 2 313/pc 626

Weighing scale 1 1,500/pc 1,500

Pot Holder 6 12/pc 72

 TOTAL P5,876

 OFFICE SUPPLIES

Item/Description Requirements Unit/Cost TOTAL

Receipts 5 15/pc 75

Record Book 1 60/pc 60

Staple Wire 1 box 35 45

Pencil 5 5/pc 25

Ball pen 5 8/pc 40

Log Books 1 60/pc 60

TOTAL P307

 CLEANING EQUIPMENT

Item/Description Requirements Cost/Unit TOTAL

Dust Pan 1 105 105

(stainless)
 Soft Broom 1 150 150

Cleaning Cloth 4 20/pc 80

Trash Bag (large) 1 pack 35 35

Dishwashing 1 bottle 60 60

Liquids

TOTAL P430

E. Machinery and Equipment

 KITCHEN P5,876

 OFFICE SUPPLIES
P307
 CLEANING EQUIPMENT

P430

TOTAL P6,613

F. Plant location
 a. The Proposed Business location

The proposed business location is located at Zone 02 San Mariano Isabela in front of the
public market near at the water tank, 2nd floor of the building in front of it. The considerations of
choosing the location are:

 It can be seen easily by the customers

 Near the San Mariano Public Market
 It can be walk in a distance by the customers especially the students in San Mariano
Central School SPED Center.

The location of the proposed cookie business is considerably better, considering the reasons

above, it can be more accessible. Also considering that it is in front of the public market it can be

seen easily specially becuase it is a new establishment around the area. Furthermore the location

can be more comfortable for the customers to visit considering that it is in second floor of the

building because of the view.

 FLOOR PLAN

G. Plant Layout
H. Utilities

1. Water supply

The supply of water we’ll be using is a privately owned water tank of our baking studio. We

will be paying [----] for our rent. It will be used on washing dishes and cleaning the workplace.

We will purchase mineral water from a nearby mineral water station for the water that will be

utilized for our product and customer drinking water.

2. Electric line

The electricity that we’re going to consume is from ISELCO-II (Isabela Electric

Cooperative-II). We need to pay almost 2,500-3,000 pesos a month, depends on how many kW

we consumed.

I. Waste Disposal

Waste management is what we need to learn, for us to keep our workplace clean. Properly

disposing of waste will be implemented strictly by putting signs in our workplace about keeping

the place clean and proper segregation of waste to lessen environmental problems like global

warming, and to lessen pollution. There will be a garbage bin located at our kitchen, so that, we

can dispose waste properly.

J. Production Cost

a. Pricing

Jungle Cooky will use cost percentage method of pricing with this formula.

Selling price = total cost ÷ unit + mark-up, mark-up will be 30%-40%.

b. Menu

The menu of Jungle Cooky is created based on the service.

Product Price
Classic Choco Chips Cooky 12
Special Cooky 15-20

.
c. Service Packaging

The main concern of is to satisfy customers and give them quality service and product.

d. Distribution

Consumers may order things online and reserve or order; the business will also utilize
cart to sell their products. When consumers order, staff workers transport it to their location, or
they can purchase it directly from our cart. The firm charges an extra cost for its delivery service.

A. Labor Requirment
 The owners of Jungle Cooky decided to be employees of their own business. There will be a

total of 10 staff member it will consist of 1 manager, 1 cashier, 2 cooks, and 6 service crew

or food attendant.

a. Schedule of employees

The schedule of each employee is shown here, along with the method and sum of their

compensation.

Employees Duty Hour Day Off Cost Per Day Cost Per Cost Per
Week Month
1 manager 300 1,800 7,200
1 bookkeeper 300 1,800 7,200
2 baker Saturday or 300 1,800 7,200
6 Seller Monday 250 1,500 6,000
7 am to 5 pm

Chapter 4
 The purpose of this section of the study is to comprehend and assess the business's

viability by concentrating on its financial aspects. The financial statements for the next five years

will be projected by Jungle Cooky to see whether the company will remain profitable. Jungle

Cooky will be using accrual basis for accounting.

The Manager will be in responsibility of reviewing each day's sales transactions in order

to keep track of the company's financial success. The manager will also create a financial report

each month to monitor product movement. The data can be utilized to design marketing

campaigns for the upcoming months.

Below is the expected start-up cost of the business for its first month of operation.

Tools and Equipment

 Oven  3,000
 Refrigerator  15,000

Fixture and Furniture

 Cabinet  5,000
Tax and License 
Salaries and Wages  50,400
Research and Development Cost  2,000
Advertising Cost  2,000
Cost of Good Manufacture

 Direct Material
 Banana  300
 Sugar  100
 Butter  60
 Chocolate  250
 Egg  3,000
 Direct Labor
 Cook  14,400
 Over Head Expenses
  Electricity  5,000
 Water  1,000
 Rent cost  4,000

TOTAL

Financial Assumption

The following assumption has been considered in the financial study of this project.

1. During the first year of operation, the business will deposit cash twice a month; however,

for the following year, deposits will be made daily for easy handling and monitoring of

cash flow.

2. The business maintain petty cash fund amounting to P10,000 to reimburse small

miscellaneous expenses.

3. Five percent of the raw materials are expected to spoil.

4. The anticipated useful life of tools, equipment, and furniture is 5 years, and depreciation

is determined on a straight line basis.

5. Target market has been assumed to increase 15% every year.

6. The sales are expected to increase at 20% annually.

7. The tax rate shall be 8% of the gross sales as Optional Standard Deduction based on the

new Train Law Act of 2022.

8. The cost of a business license is anticipated to be P10,000.

9. The business expected to receive return of investment by the second year of business

operation.
10. Cost of Goods Mannufactured will increase by an average of 5% every year.

11. The sales of the business are expected to increase 20% every year.

12. Cost of Good Manufacture are expected to increase 5% every year.

13. Start-up cost is expected to be around _______.

14. Gross margin of the business is expected to be 50%.

CHAPTER 5

Management and Organization Study

The management team of an organization will be important to its effective and efficient

management. Choosing qualified staff is so essential. The important details regarding the staff,

their responsibilities, and skills, as well as the project's proposed management structure are

included in these chapters.

A. Organizational Plan

Since the line organizational chart is the most basic type of structure and the Jungle Cookies

is still in the early stages of operation, it will be used. But, when the company expands, it

becomes necessary to segregate manufacturing, administration, and sales from areas that require

the full focus of employees skilled in each sort of labor.

B. Organizational Char

The several positions in the organization are shown on the diagram below
Additionally, it means that they would be aware of whom to contact if something went wrong

within the business.

POSITION NO. OF EMPLOYEES

 General Manager 1
Bookkeeper 1
Baker 2
Packaging Staff 3
Seller 3

10
Total

The following are the responsibilities and skills of each member of the business:

GENERAL MANAGER

The general manager often manage local managers and their staff members, as well as a local

office of employees. The general manager sets policies, monitors operations, develops and

maintains budgets, and works with local management to analyze employees' achievement and

company efficiency.

Skills

- Planning

- Relationship management

- Critical thinking

BOOKKEEPER
The duty of bookkeeper is to track and mange financial [Link] bookkeeper are responsible for

recording and maintaining business daily transactions.

Skills

- Computer skills

- Problem solving

- Communication

- Time management

BAKER

A baker is in charge of preparing baked goods for sale to customer. Their duties include creating

recipes, ordering ingredients and coordinating baking schedules to produce cookies.

Skills

- Excellent customer service skills

- Baking knowlegde

- Creativity

PACKAGING STAFF
A packager helps ensure that manufactured items are ready for shipment by placing them into

containers, sealing and labeling the items, and preparing the items. They also perform final

checks for defective items, and ensure all are safe.

Skills

- Patience

- Concentration skills

- Coordination

SELLER

Seller is responsible for selling, promoting, and offering the product. They are also responsible

for entertaining customers

Skills

- Communication Skills

- Kind

- Responsible

- Patience

CHAPTER 6
 SOCIO ECONOMIC STUDY

This chapter includes the socio-economic benefits of the proposed business. The proposed

business aims to help our localities and to give healthy lifestyle of the people. This area proves

that the business existed not only for profit purposes, but also its impact to community,

government, employment, customer, and environment.

A. GOVERNMENT

This business is expected to give a great contribution to government in the form of taxes. The

tax payment from the business would help the localities as well as the economy in its future

project especially the people that will benefit.

B. CUSTOMER

The proposed business will bring enjoyment and fulfilment to the customers by providing

them healthy and delicious snacks. Our business guarantees good health and fulfilment after

all of the customers taste our product which is Jungle Cookie.

C. COMMUNITY

Can also benefits for the reason that the business plan to used local product which is

banana peel to produced their product, this wilkl help the locals have another source of

income by selling the peel of banana to us .

D. EMPLOYMENT
 This business aims to make a profit, but it also wants to help the unemployed people in the

community find work and improve their skill sets. It raises living standards by generating jobs

and a steady stream of revenue to cover expenses. Since it will hire workers, this business will

create jobs in the area where the project will be located.

E. ENVIRONMENT

For the environment, our business ensures that our packaging is eco-friendly and it will

not destroy the environment while conducting our business. Our employers and employees

are also aware of proper waste disposal and segregation.