University of Makati

J.P Rizal Ext. West Rembo, City of Makati

College of Business and Financial Studies

“Calcium Power”

A Product Research Paper Presented to the Faculty of the

College of Business and Financial Sciences
University of Makati

In Partial fulfillment of the requirement for the subject

Business Plan Implementation

Dom Mark Abuda

Mary Ellen Joy R. Contante
Ace Maria M. Lampitoc
Rhivalyn A. Manlapaz
Lea Joy G Patricio
2019

Calcium Powder Business Plan

Page 1 / 29
 UNIVERSITY OF MAKATI
J.P Rizal Extension West Rembo Makati City
Bachelor of Science in Entrepreneurial Management

APPROVAL SHEET

In partial fulfillment of the requirement for the degree of Bachelor of Science in

Entrepreneurial Management. This is a Business Plan Development entitle PRODU
CT RESEARCH “CALCIUM POWDER” was prepared and submitted to the College
Of Business And Financial Science by Dom Mark Abuda, Mary Ellen Joy R. Contant
e, Ace Maria M. Lampitoc, Rhivalyn A. Manlapaz, Jericho Ortiz and Lea Joy Patricio
.

PROF. ADELAIDA M. PANGANTIHON

Adviser

Approved by the members of the panel on Sep 17 2019 with.

Accepted in partial fulfillment of the Bachelor of Science in Entrepreneurial Ma

nagement.

DR. BERNIE BALMEO

Dean, CBFS Department

Calcium Powder Business Plan

Page 2 / 29
 Dedication

To our Alma Mater University of Makati (UMAK)

To our college, College of Business and Financial Science (CBFS)
To our Dean of CBFS, Dr. Bernie Balmeo;
To our Professor, Prof. Adelaida M. Pangantihon
To all Faculty
To our parents
To our fellow Entrepreneurial Students

Acknowledgement

We are taking this opportunity to acknowledgement to our professor who put u

p there time, effort and contribution to us to be able to have plus knowledge to be abl
e to finish the Business Innovation with Technology Transfer.

We are also thankful to our parents who understands us with our financial nee
d and understand us whenever we are busy making the paper works.

As we look back and try to measure the sacrifice they made to educate us, we
find that we have no reason to complain about our own difficulties the following pers
ons have provided us with enough motivation to move forward.

 Our College Professors:

 To our Parents:
-Mrs. Janelyn R. Contante
-Mrs. Carmelita M. Lampitoc
-Mrs. Ferralyn A. Manlapaz
-Mrs. Marcela G. Patricio

Calcium Powder Business Plan

Page 3 / 29
 Table of Contents

Page

I. Executive Summary 6

II. Product Concept 8

III. Product Operation Plan 11
IV. Marketing Demand 21
V. Marketing Plan 23
VI. Financial Plan 26
VII. Risk Assessment 30

VIII. Appendices 31

Calcium Powder Business Plan

Page 4 / 29
 I. Executive Summary

CALCIUM is what are body needed and it is also good for the bones Calcium
is a mineral that is necessary for life. In addition to building bones and keeping them
healthy, calcium enables our blood to clot, our muscles to contract, and our heart to
beat.

CALCIUM also plays an important role in muscle contraction, transmitting messages

through the nerves, and the release of hormones. If people aren't getting enough
calcium in their diet, the body takes calcium from the bones to ensure normal cell
function, which can lead to weakened bones.

In other country such as India which is the third largest egg producer in the world
(after China and the United States of America) Calcium powder processed from hen
eggs has been used as a natural calcium supplement.

But here in our country the Philippines had not yet discovered the benefits of
egg shell Pilipino’s are not yet educated enough on how egg shell can cause change
to our health, And because of that we are keep on ignoring this egg shells putting it i
nto the trash without knowing that we are throwing is a beneficial thing.

We the manufacturer of Calcium Powder aim to introduced the new way usage of
Egg shell, we plan to produce Calcium powder through egg shell and turn into bread
which will be distributed to our customer who need it the most.

Calcium Powder Business Plan

Page 5 / 29
Egg shell powder is one most potential, profitable and feasible products for export ma
rket. Egg powder can be stored and transported at low temperatures. It is quite stable
and has long shelf life. There is enough scope of an egg powder manufacturing plan
t with a suitable capacity.

The ‘Calcium powder’ is a partnership business with five members which will
start from a share capital of Php 1,000.00 in each of the members, with a total of Php
5,000.00 this will be divided upon the equipment and other source of ingredients in
making the product.

Calcium Powder Business Plan

Page 6 / 29
II. Product Concept

The business is all about introducing a new type of flour, We are introducing ‘
Calcium Powder’ this said product was made out of egg shell we believe that ‘Calciu
m powder’ or the powder that made out of egg shell was said to be a calcium carbon
ate, along with small amounts of protein and other organic compounds and If your die
t is lacking calcium, taking supplements may help you reach your daily requirements
but Eggshell powder is a cheap option.
Problem: Malnutrition lack of proper nutrition, caused by not eating enough of the
right foods
Today some of us see egg shell as a kitchen waste, let us change that habit and
see egg shell in different way. There are diseases that the people have because of la
ck of Calcium such as Hypocalcemia commonly known as calcium deficiency disease
, occurs when calcium levels in the blood are low.dental changes, cataracts, alteratio
ns in the brain, and osteoporosis, which causes the bones to become brittle.
To eradicate malnutrition we came up with the solution to use ‘eggshell’ !!
Eggshell which contains great source of calcium by proper process we will use it for
making bread giving healthy life at a cheaper price.

Health benefits

• Heart health

As we know, we always need calcium for the overall health and for bones and
teeth specifically. Besides calcium we can also find other minerals from egg shell suc
h as;

- Magnesium

- Strontium

- Fluoride

- Selenium

The other beneficial components of egg shell are;

Calcium Powder Business Plan

Page 7 / 29
 - Collagen

- Chondroitin

- Glucosamine

- Hyaluronic acid

By the nutritional information of crushed egg shell above, we can tell that we can
obtain health benefits from the shell we usually toss it to the garbage bin. And to
make it detail, here are thee health benefits of crushed egg shell we should know:

Soothe joints pain

A vigorous activity may lead you to the painful joints, especially for those over 30
years old. The painful joints is mainly caused by thee sore join. In this case, crushed
egg shell is able to relieve the painful joints. You just need to make a mixture of
crushed egg shell with apple cider vinegar in a glass jar.

Put the lid of the jar and let the mixture sit for two days. The vinegar well dissolves
the shell, so that it makes a very good mixture. When the solution is ready, you can
rub it on to the painful part. It will help soothing thee inflammation. You can use the
solution more than once. Make sure you screw the jar shut and safe it in the dry and
cool place.

2. Treat skin irritation

The solution of crushed egg shell and apple cider vinegar can also treat the skin
irritation. It relieve itching and redness as the symptom of skin irritation. Dab the
solution on to the irritated skin and let it dry. You’ll find your skin quickly relieved by
this homemade remedy.

3. Peels dry cuticle

We might often find the skin around the fingernail gets dry and peeling. And we can
help to bite it and roughly peel the dry skin. further, we will end up with worsen and
painful cuticle. Instead of biting the cuticle, we need to apply something to soften the
dry cuticle and peel it safely.

We can simply apply lotion to the dry cuticle. However, it will only soften the skin. If
we want to peel it, we can apply crushed egg shell on it. Add some drops of water to

Calcium Powder Business Plan

Page 8 / 29
crushed egg shell. Apply the solution on the cuticle, and let it dry. When it is dried,
rub the egg shell, and you’ll find thee cuticle soften and healthier.

4. Soften skin
Surprisingly, we can have the health benefits of crushed egg shell for skin. We can
employ the crushed egg shell into an inexpensive homemade facial mask. Put the
finely crushed of one or two egg shell with egg with. As we know, egg white can
bring the Health Benefits of Egg White on Face. Whisk the mixture well.
Then, apply the maker just like when you applying another kind of mask. Once it is
dried, rinse off with the lukewarm water. In the end, you’ll find your skin softer and
brighter from the first usage. It is possible since the egg shell is able to gently buff
away the dry and dead skin. In addition, the calcium of thee egg shell is actively
promote the cell regeneration and result the more radiant skin.

5. Reduce acidity in coffee

Most of you might agree if we say coffee as the most powerful wake up drink to start
the day. However, some of us can stand the acidity of coffee, especially in an empty
stomach. For the solution, we can add creamer to add the delicacy and put aside the
acidity.

Otherwise, we can also reduce the acidity. In this case the crushed egg shell is able
to reduce the coffee’s acidity. We can add the finely crushed egg shell on the ground
before we brew the coffee. We’ll find the coffee be softer and easier on stomach
without reducing its powerful effect of caffeine.

6. Prevent osteoporosis
A research in 2003 proved that involving crushed egg shell powder into health
supplement is able to prevent osteoporosis in post menopause women. It is because
e high level dietary calcium from eggshell which able to add the bone density and
avoid the bone loss. Therefore, egg shell powder is effective in preventing and
treating osteoporosis.

Recommendation in Using Crushed Egg Shell

Calcium Powder Business Plan

Page 9 / 29
To make a finely crushed egg shell powder, you can use pestle and mortar. For the
efficient and faster result, you can also equip yourself with dry blender to crush the
shell into powder. Or else, you may check the health food shops if the egg shell
powder is readily available. Once you get the powder, you can use the powder for
both topical use and oral supplement. For oral supplement, you can add the powder
into your healthy juice or your favorite foods such spaghetti, pizza, and bread.

And if we talk about the recommended intake, 2.5 grams of egg shell in a day is
sufficient to give health benefits of crushed egg shell for adult. In addition, it is better
to ask for some advice from your doctor to make sure that the use of eggshell will
give benefits for your health condition. On the other hand, the excessive use may
result the excessive calcium which lead to the kidney stones and heart problems.

Mission

Calcium Powder Business Plan

Page 10 / 29
By 2020 Egg Shell powder ‘Calcium Powder’ will be used by bakers in producing bre
ad for the Pilipino.

Vision
“ Become the market leader of supplying Egg Shell Powder in the Philippines”

Tagline
“See Egg Shell the healthy way around”

Objective
Not to leave a single eggshell un-used.

Jingle

Humpy dumpy sat on the wall

Humpy dumpy had a great fall

That is when calcium powder was born

It is a powder that gives you nutrition and joy

Thin crust cookies yummy delight

Thin crust cookies crunchy in bite

Come and buy it, you wont regret

Thin crust cookies its for your health

Thin crust calcium cookies Ingredients

Calcium Powder Business Plan

Page 11 / 29
  2 cups all purpose

 1/2 cup calcium powder

 8 oz (2 stick) butter, softened

 1 tsp Baking soda

 1 tsp salt

 1 tsp vanilla

 1 cup packed brown sugar

 ½ cup white sugar

 2 eggs

 1 ½ cups semi-sweet chocolate chips

Calcium Powder Business Plan

Page 12 / 29
Thin crust calcium cookies Procedure
In a bowl combine calcium powder, baking soda and salt. Set aside.

1. In another bowl stir butter, brown sugar, white sugar, vanilla and egg (p
ut one piece at a time)

2. Stir in semi-sweet chocolate chips. Mix until well distributed. Chill in the
fridge for 30 minutes.

3. Scoop a teaspoon of the cookie dough and roll into a ball. Place in the
cookie sheet lined with parchment paper.

4. Preheat toaster oven for 4-5 minutes. Bake cookies for 3-4 minutes.

5. Just remember to always check what you’re baking at the toast oven a
bit

early since toaster oven cooks faster than a conventional oven. Make s
ure your toaster oven selector is baking from top and bottom so your co
okie will cook evenly.
Remove cookie in the toaster oven and let it sit for 2 minutes before transferring it in
a cooling rack.

Logo Interpretatio/Packaging

Calcium Powder Business Plan

Page 13 / 29
Advantage:

- Could keep our bones strong.

- It May Reduce the Risk of Osteoporosis.

Disadvantage:

-People still do not have idea about the Egg shell powder ‘Calcium powder” thats
why they will hesitate to buy the product but if we advertise or tell them directly how
‘Calcium powder can useful to them then maybe they will understand and patronize
the product.

Competitors:

Calcium Powder Business Plan

Page 14 / 29
III. Product Operation Plan

Calcium Powder Business Plan

Page 15 / 29
 We as an Entrepreneur see opportunity from kitchen waste, Many household mot
her throw their egg shell in trashcan after taking the yolks out, some restaurant or fas
t food restaurant are also doing the same we can do them a favor by collecting their k
itchen waste egg shell and recycling them to be able to produce ‘Calcium powder’ or
Egg shell powder

Step by step procedure on making Calcium powder;

1. Collect Egg shell from household restaurant or fast food restaurant

2. Wash Egg shells
3. Using mortar and pestle crush and grind the egg shells into a fine paste or pow
der.
4. Prepare for packaging.

RAW MATERIAL  Eggshell

 Mortar and pestle

SOURCES OF  Restaurants
RAW MATERIAL  House-holds
 Bakeries

Calcium Powder Business Plan

Page 16 / 29
IV. Marketing Plan
We are offering the market a new type of flour that they could use in baking,
this ‘Calcium powder’ is different from the other brand of flour that could be seen
in the market because it is made out of egg shell while the other brand of powder flou
r was made out of rice.

Target Market
 Household mothers who are baking at their house.
 HRM student who are studying about baking
 Bakers who work at pastry shop
 Health conscious people
 People who are sick and have weak bones.
 People who go to gym.

Marketing Mix
Place Factory
Product Egg Shell powder ‘Calcium powder”
Promotion ▪ leaflet
▪ Social-media
▪ Social awareness gatherings
Price 1 kilo of ‘Calcium powder cost P60.00php

SWOT
Strenght - Our product can be used as a suppliment that could make the bon
es strong.
- Cure disease.
- Help regain strength
Weakness - The brand was not yet known in the market.
-Cheap packaging because lacks of equipment.
-Unknown brands, unlike others.
-Not good looking lacks of equipment.
-Lack of financial suppliers.

Calcium Powder Business Plan

Page 17 / 29
 Opportunity - People who had a disease in the bones could use our product for t
heir health issue.
- Expansion into the world market.
-Make own chain of regional stores.
-Make own brand name in the world market.
-We can help the people with their health problem.
Threats - For those who are allergic to egg cannot consume the ‘Calcium po
wder’
-Overall quality standards are not up to the international level.

Organization Chart

Job Title Person Incharge Job Duties and Responsibilities

-President Ms. Ace Maria M. La  Maintaining the profitability a
mpitoc nd quality goal.
 Obtains profit contribution by
managing staff establishing a
nd accomplishing and accom
plish business objective.
 Responsible for providing str
ategic leadership by working
with the organizations and es
tablish a long range goal.
-HR Manag Ms. Lea Joy Patricio  Leading an organization prog
er rams and policies as they ap
ply to employees relation com
pensation benefits safety perf
ormance and staffing level.
 Preserves supplies by checki
ng stocks placing and expedit
ion orders.

Calcium Powder Business Plan

Page 18 / 29
  Responsible for training eval
uation and assessment of em
ployment.
-Operations Ms. Mary Ellen Joy R. C  Assisting the customer.
Manager ontante  Budgeting and controlling cos
t and keeping the organizatio
n on track financially.
 Providing a good customer s
atisfaction.
 Responsible for producing an
d packaging of Calcium Powd
er
-Accounting Rhivalyn A. Manlapaz  Receive payment by cash
Officer  Keeping accurate records for
all daily transaction
 Process invoices and prepari
ng balance sheet
 Responsible for administerin
g payrolls.
-Sales and Mr. Don Mark Abuda  Responsible for planning and
Marketing implementing sales marketin
g and product development p
rograms both short and long r
ange targeted toward existing
and new markets by perform
ing the following duties perso
nally or through subordinates
.

2. Economics: Total labor force of a nation, including both men and women. If
there are more people than available jobs, it is called manpower surplus; if available
people are fewer than jobs, it is called manpower deficit.

Calcium Powder Business Plan

Page 19 / 29
 Number of Men 1

Number of Woman 4
Number of Man power Total of 5

Capacity planning is the process of determining the production capacity needed by

an organization to meet changing demands for its products. In the context of capacit
y planning, design capacity is the maximum amount of work that an organization is
capable of completing in a given period

Organization Structure

Ellen R. Contante Lea Joy G. Patricio Rhivalyn A. Manalapaz Dom Mark Abuda
OPERATIONS MANAGER HR MANAGER Accounting Officer Sales and Marketing

At the beginning of our business we could have a free purchase of our product to ho
me owners for them experience using our product to know if they are satisfied using i
t and if possible we could ask suggestion to them on how we could upgrade our prod
uct this can also be our chance to make our customer try our product and expect futu
re purchase.

We could ask them to answer a survey form that we could use as a proof that
they had been satisfied by our product so that our future customer would purchase b
ecause of good review given by them. We can post their answer online for the other
people to see that good feedback of our first customer.

Calcium Powder Business Plan

Page 20 / 29
▪ leaflets - it is a good way for us to invite our customer to purchase our product while
giving leaflets we can also discuss a little details why they should purchase it this co
uld be our chase to advertise our product in person

▪ Social-media - posting our product online and our advertisement ad could help to g
ain more customer, joining groups at social media who are health conscious or peopl
e who are sick the one who have weak bones are our target market.

▪ Social awareness gatherings - If their are events that have a concern about the said
disease that ‘Calcium powder’ can cure we could sponsor at the same time advertise
our product to them.

Demographics Table

FACTORS PRIMARY TARGET SECONDARY TARGET

MARKET MARKET

A. DEMOGRAPHICS

1. Age Toddler/teenager/ grade adolescence

schoolers/
Pre shoolers

2. Gender Male/Female Male/Female

3. Education Any Any

4. Profession Any Any

B. PSYCHOGRAPHICS

1. Lifestyle Any Any

Calcium Powder Business Plan

Page 21 / 29
 2. Interest Schooling Working/Studying

3. Social Status Lower and Middle Class Lower and Middle Class

Marketing Goal

Our goal is to be well-known in the market, to make this happen we will conduct free
tasting in the market.
In any business, the promotion of the products is most necessary and the most impor
tant factor if your business want to be successful. It is a big task especially who those
planned to achieve the business goal which is to gain profit through delivering a high
quality of products or services to the customers.
Sales Promotion

Discounts

Discounts will be given to buyers who will buy wholesale. With that discounts,
we can sell more products.

FINANCIAL STATEMENT
INVESTMENT
Lampitoc, Ace -ELECTRICITY/WATER/EQUIPMENT

Calcium Powder Business Plan

Page 22 / 29
 Contante, Ellen - 125.00
Manlapaz, Rhivalyn - 125.00
Patricio, Lea Joy - 125.00
Abuda, Dom Mark - 125.00
TOTAL: 500.00

PRODUCTION COSTING
Capital -432.00
Expenses:
calcium powder -free
butter, softened - 45.00x2 =90.00
Baking soda - 42.00
salt - 20.00
vanilla - 36.00
packed brown sugar - 35.00
white sugar - 35.00
egg - 14.00
semi-sweet chocolate chips - 160.00
All purpose flour - 68.00
TOTAL for Ingredients: 500.00
Transportation - 68.00
Over all Total: 568.00

FIRST PRODUCTION COSTING

Calcium Powder Business Plan

Page 23 / 29
 1st Production - 7/16/1019
· 2 cups calcium powder
· 8 oz (2 stick) butter, softened
· 1 tsp Baking soda
· 1 tsp salt
· 1 tsp vanilla
· 1 cup packed brown sugar
· ½ cup white sugar
· 2 eggs
· 1 ½ cups semi-sweet chocolate chips
All purpose flour
Ingredients Expense: 500.00
Transportation Expense: 68.00
Total: 568.00
Thin Crust Cookies made: 85pcs
SRP: 10.00 (3pcs) each

85pcs × 10.00 = 850.00

850.00 - 568.00 = 282(Net Income)

SECOND PRODUCTION COSTING

2nd Production - 7/29/2019
· 8 oz (2 stick) butter, softened
· 2 eggs
All purpose flour
Total Expense: 136.00
Thin Crust Cookies made: 65pcs
SRP: 10.00 (3pcs) each

65pcs × 10.00 = 650.00

650.00 - 136.00 = 514.00 (Net Income)

THIRD PRODUCTION COSTING

3rd Production - 8/10/19
· 8 oz (2 stick) butter, softened
· 2 eggs
All purpose flour
Total Expense: 136.00
Thin Crust Cookies made: 68pcs
SRP: 7.00 each bar

68pcs × 7.00 = 476.00

476.00 - 136.00 = 340.00 (Net Income)

FOURTH PRODUCTION COSTING

Calcium Powder Business Plan

Page 24 / 29
 4th Production - 8/23/2019
· 8 oz (2 stick) butter, softened
· 2 eggs
All purpose flour
Total Expense: 136.00
Thin Crust Cookies made: 50pcs
SRP: 7.00 each bar

50pcs × 7.00 = 350.00

350.00 - 136.00 = 214.00 (Net Income)

IV. Marketing Demand

We will focus selling to the people who can afford the prices of our product and the o
ne who need it since they are our primary target market.

In determining the right price for our product we look up to the budget of the “Masa”,
we had seen that the price that they can only afford is minimum only that’s why we a
gree to sell our product in a price that is affordable for the Masa for it to be easily sell.

Our manufacturing Industry business leaders need to increase our focus on key succ
ess factors such as:

“Innovation is not just about maintaining and development, or the latest technology. It
’s also about practical and efficient problem solving and business technology and bus
iness transformation.

In our manufacturing industry, this can be achieved by:

Exploring new supply and distribution.

Developing organizational arrangement.

Improving process.

Providing a better customer experience.

Accessing clean technology for environmentally conscious customer.How long does

a salmon live?

Calcium Powder Business Plan

Page 25 / 29
“Productivity Improvement focus on increasing revenue, not just cost cutting, will lead
to the longevity and success of a business.

In our manufacturing industry, this means:

Efficiency in internal processes

Having in-debt knowledge of your customers and the market

Embracing the latest production technology.

“Investment in people skills, knowledge and skills of people contributes to innovation

and productivity improvement.

“Funding enables manufacturing business to innovate and improve our productivity a

nd remain competitive.

Calcium Powder Business Plan

Page 26 / 29
V. Marketing Plan

Our target market is Makati city. Furthermore, there are customers at both ends of o
ur supply chain that will benefit from our services and products. Municipalities will be
nefit from our service by having an alternative means of waste disposal. We will intro
duce our business to that passionate and strong advocacy prior to the Environmental
friendly and by serving them our plastic tiles and giving them the satisfaction that the
y want. In case our business will be successful, We plan to expand our business in o
ur barangay and nearby communities.

Specified Target Audience

there are four main groups:

Householders

Internal groups – Staff at your local government authority, senior officers, and elected
members

External groups - such as the media, community groups, other local authorities

Blue Print of the Factory

Calcium Powder Business Plan

Page 27 / 29
VI. Financial Plan

Based on our Financial Plan the start-Up capital needed to start the business is amo
unt of ₱5,000, the budget would be used to buy ingredients and equipment that woul
d be needed in making the products of ‘Calcium Powder’ and paying the expenses su
ch as License etc.

Sources of Start-Up Capital

Personal Financing of Partners The amount of Investment

Dom Mark Abuda ₱1,500

Mary Ellen Joy R. Contante ₱1,500
Ace Maria M. Lampitoc ₱1,500
Rhivalyn A. Manlapaz ₱1,500
Lea Joy G Patricio ₱1,500
Total Capital Investment ₱7,500

VII. Risk Assessment

Calcium Powder Business Plan

Page 28 / 29
 Precautions in Using Crushed Egg Shell

There are some precautions you should consider before using the crushed egg shell.

First, make sure that you use the clean eggshell. The eggshell may be contaminated
by bacteria such salmonella enteritidis. Therefore, we need to boil or bake the egg
shell before using it, especially when we use the egg shell for oral supplement.
 If you use the crushed egg shell for an oral supplement, grind the shell finely to
obtain the health benefits of crushed egg shell. The large fragment may injure the
digestive track.

Calcium Powder Business Plan

Page 29 / 29