Enbies Oyster Mushroom Production

Republic of the Philippines
CAGAYAN STATE UNIVERSITY

Andrews Campus, Tuguegarao City
COLLEGE OF BUSINESS, ENTREPRENEURSHIP AND ACCOUNTANCY
ENBIES OYSTER MUSHROOM PRODUCTION
A Business Plan Presented to the Faculty of the College of

Business, Entrepreneurship and Accountancy
In Partial Fulfillment of the Requirements for the Degree BS

Entrepreneurship
DOMINGO, CHRISTIAN PAUL A.
NARAG, CHRISTINE DIANE F.
RAMIREZ, ALLYSA ALEI A.
TUMALIUAN, LUTANNE T.
COLUMNA, MARY ANGEL F.
DELASAN, MARY JANE T.
FONTANILLA, JELICA F.
UDASCO, DIOVIE ANN A.
DURUIN, MAY ANNE B.
SIAZON, JACKILOU C.
DUMLAO, JESA MAE P.
AGREGORIO, IRISH
May, 2018
Approval Sheet
In partial fulfillment of the requirements for the degree

Bachelor of Science in Entrepreneurship, this business plan and
report entitled: “EnBies Oyster Mushroom Production” has been
prepared and submitted by, Ms. Irish Agregorio, Ms. Mary Jane
Delasan, Ms. Christine Diane Narag, Mr. Christian Paul Domingo,
Ms May Anne Duruin, Ms. Jackilou Siazon, Ms. Jesa Mae Dumlao,
Ms. Diovie Ann Udasco, Ms. Jelica Fontanilla, Ms. Mary Angel
Columna, Ms. Allysa Alei Ramirez, Ms. Luthanne Tumaliuan who are
hereby recommended for oral presentation.
Date JEREMIAH S. GONZAGA,LPT,MBA

Adviser
Accepted by the panel on oral presentation with the grade of

____.
VALIANT DAVE L. TANGUILAN, MBA

CHAIRMAN
ANTHONY CEASAR F. ZAMBALE,CPA,MBA ANTHONY Y. PARAS,DIT
Member Member
Accepted in partial fulfillment of the requirements for the

degree Bachelor of Science in Entrepreneurship.
Date EMERITA P. GERON, CPA, Ph.D

University Dean, College of
Business Entrepreneurship and
Accountancy
I
ACKNOWLEDGEMENT
We wish to extend our deepest and sincerest gratitude to

the following people who helped and motivated us to finished our
business plan.
To our almighty God, for giving us strength and ability to

do work. He is the one who inspired us despite our difficulties
in life that we have been encountered and never leave us alone.
To our beloved parents, our deepest gratitude and

appreciation for being with us all through the way from the very
beginning and for showing us their unconditional love and
unending support financially, emotionally and spiritually.
To our dearest respondents, thank you for honestly

answering our questions
And most especially to our ever-supportive professor Mr.

Jerimiah Gonzaga, for guiding and supporting us all the way from
the start up to the end.
The Proponents
II
DEDICATION
The proponents would be honour to dedicate this business

plan to our parents that gave the tools and values necessary to
be where we are standing today.
Also, to Sir Jeremiah Gonzaga who gave us the amazing

contribution in stimulating suggestions and encouragements that
helped us to coordinate in building up our career.
To our family and to our respondents that contributed

ideas. Most of all to our almighty God, for giving us strength
each day of our life, for guiding us always of whatever path we
choose and for blessing us.
The Proponents
III
TABLE OF CONTENT
Cover Page Page
Approval Sheet -----------------------------------------------i

Acknowledgment -----------------------------------------------ii
Dedication --------------------------------------------------iii
Table of Content ---------------------------------------------iv
Introduction ------------------------------------------------1
Business Description ----------------------------------------3
Vision, Mission, Goal, Objective ----------------------------5
Executive Summary -------------------------------------------6
CHAPTER I: Marketing Aspect
 Market Analysis ---------------------------------------8

 Demand-Supply Analysis --------------------------------18
 Production Schedule -----------------------------------20
 Profile of the Business -------------------------------22
 Target Market -----------------------------------------22
 Competitor --------------------------------------------22
 Marketing Mix -----------------------------------------22
 Product --------------------------------------------22
 Price ----------------------------------------------23
 Place (Distribution Channel) -----------------------23
 Promotion ------------------------------------------23
 Market Positioning -----------------------------------23
 SWOT Analysis -----------------------------------------24
IV
CHAPTER II: Operational Aspects
 Location of the Business ------------------------------25

 Vicinity Map ------------------------------------26
 Property, Plant and Equipment -------------------------27
 PLant Layout ------------------------------------27
 Pre-operational Activities and Expenses ---------------30
 Gantt Chart of Pre-operational Procedures -------------30
 Pre-operational Flow ----------------------------------31
 Procurement Flow Chart --------------------------32
 Materials Preparation Process -------------------33
 Sales Flow Chart --------------------------------34
 Production Process ------------------------------------35
 Contingency Plan --------------------------------------38
CHAPTER III: Organizational Aspects
 Legal Form of Business --------------------------------40

 Organizational Chart ----------------------------------41
 Function of Each Member of the Organization -----------42
CHAPTER IV: Financial Aspects
 Total Project Cost ------------------------------------50

 Projected Comparative Income Statement ----------------51
 Projected Statement of Financial Position -------------52
 Projected Statement of Cash Flow ----------------------53
 Partners Equity ---------------------------------------54
 Direct Material ---------------------------------------55
 Direct Labor ------------------------------------------56
 Overhead Cost -----------------------------------------56
V
 Administrative and Selling Expense --------------------56
 Depreciation ------------------------------------------57
 License and Permit ------------------------------------57
 Transportation Cost -----------------------------------57
 Cost Plus Method --------------------------------------58
CHAPTER V: Socio-Economic Aspect

 Socio-economic ----------------------------------------59
 Appendices
 Curriculum vitae --------------------------------60
 Market research ---------------------------------------72
 Partnership agreement ---------------------------------74
 Bibliography ------------------------------------------78
VI
Introduction
Mushroom is almost a perfect food because of its

nutritional benefits. It contains high quality proteins,
essential amino acids; fats, vitamins, carbohydrates and fibers,
and some have medicinal values. With the unique taste and
versatile use, it is also regarded as a favorite garnish and
important delicacy in every household. Further, people do not
have to worry of eating mushroom because the fat consists mainly
of minolic acid, a type of unsaturated fatty acid which is
beneficial to the heart and cardio vascular system.
In Region 02, there are only two (2) species of mushroom

that are commonly and commercially cultivated, the Volvariella
volvacea (straw mushroom) and Pleurotus spp.(oyster mushroom).
Oyster mushroom is a common edible mushroom. It was first

cultivated in Germany as a subsistence measure during World War
1 and is now grown commercially around the world for food.
Growing these mushroom species is considered a potential
intervention to increase productivity in the rice based farming
system. It is a lucrative income-generating activity that can be
done year round using low-cost and locally available materials
and requires only little space, low capital and lesser effort.
Production materials are mainly agricultural wastes like rice
straw, which contributes the biggest portion of waste in rice
areas.
The Latin name Pleurotus ostreatus means “sideways oyster”,

referring to the oyster like shape of the mushroom. Having a
good quality mushroom is an occupation that needs perseverance,
patience, observation and skills that can be used to developed
through different experiences. Pleurotus mushroom requires a
temperature of 20-30degrees Celsius both of its vegetative
1
growth (spawn run) and reproductive phase and for formation of
fruit bodies. The suitable cultivation period of pleurotus
mushroom is from November-February.
We as a student of BS Entrepreneurship decided to try and

develop this production of mushroom not only to gain profit and
to be known in the market but also to help the consumers because
of its benefits. EnBies mushroom production will produce Oyster
Mushroom, it is a vegetarian Delicacy and it is suitable
substitute for meat and eggs. It is digested easily and it
contains vitamins and mineral which helps in reducing diseases
and it is known for its flavor, aroma, taste and food value.
EnBies mushroom will be a micro enterprise that focuses on

the production of mushroom in Tuguegarao City. The business will
be located in Antonio St. Zone 6 Carig Sur, Tuguegarao City.
2
BUSINESS DESCRIPTION
Business Name: EnBies Mushroom Production
EnBies was chosen by the group as the business to produce

fresh oyster mushroom. EnBies stands for Entrep (Entrepreneur)
Babies which one of our professors call us. So, we adopt it as
our business name.
Product Description
EnBies will offer fresh oyster mushroom(Pleurotus)the

florida variety. The type of mushroom is suitable to be cultured
in our locality and is fairly resistant to the level of the heat
that is prevalent to Tuguegarao City.
Florida Mushroom is typically used as:
A. Source of Food.
Oyster mushroom is good source of protein, fiber,
potassium and iron. Also, source of B vitamins and they are
the only source of Vitamin D in the produce section and
usually the highest source of selenium. They also help in
weight loss and increase the strength of your immune
system. Oyster mushroom also have medicinal properties like
Antioxidant, anticancer and lowering of cholesterol.
B. Source of Income
Mushroom can grow using farm waste materials like rice
straw, corn cobs or mongo shell. The raw materials needed
in growing mushroom is available anywhere you go.
3
Packaging
EnBies will be using Styro foam and cling wrap to

package their product. The styro foam and cling wrap will
serve as protection of the product from microorganisms,dust,
insects, and water that help in preventing drying of the
product and food contamination. Proper labelling and branding
will also added.
Labelling/Branding
4
VISION
 To be known as one of the best producer of Oyster Mushroom

in the region.
MISSION
 Enbies is committed to provide high quality mushroom in the
region.
 To provide the freshest and safest mushroom to our
customer.
OBJECTIVES
 EnBies want to sell more quality mushrooms in region 2 to

take advantage to the high demand of it.
 EnBies will sell higher quality mushroom to the other
region compared to the previous year.
5
EXECUTIVE SUMMARY
EnBies Mushroom will produce and will serve the market by

using organic and semi-organic raw materials in producing the
mushroom to lessen the cost of production and to improve
efficiency. Personal selling will be used to communicate with
the customers and we will still be using the social media to get
connected our customers about their feed backs and suggestion
about our product. Based on the forecasted demand and supply
analysis, it shows that the demand of mushroom is still
increasing in rate of 1.0328% annually; this is an opportunity
for us. Because the target market of the business is the
households of Carig Sur, Tuguegarao City, they will focus on
meeting the demands of the household of the said place,
especially those who cannot buy mushroom because of the lack of
buying location. There are already existing competitors around
the city such as the Monterey Meat Shop but this would not be a
big deal for us because the demand for the mushroom is still
increasing, we will offer the product at 200 grams per pack to
catch the attention of our consumer. The marketing objective of
Form of ownership of the business will be partnership and

the proponents agreed that all will be considered as general
partner, loss and profit will be equally distributed to all the
proponents. The proponents will also perform job rotation on the
production so that all will be knowledgeable, responsible and
learn and apply what we have learned in all the production.
In decision making, the proponents will base on what

decision has the highest vote from the partners. The proponents
of the business shall be contributing five thousand pesos (₱
5,000.00) and the proponents decided agreed that there will be
no additional funds that will be added unless there is a short
6
of funds and all of the proponents must decide to the
partnership.
The total capital of the business is sixty thousand

pesos (₱60,000.00) which came out to their respective parents.
The total fund of the project (cost); which consist of mushroom
house, equipment, selling expenses, salary expenses, freight
fund, production cost, license and permit, pre-operating
transfer funds is amounted to fifty-three thousand eight hundred
ten pesos (₱53,810) and the business will expect to have a net
profit of twenty-four thousand four hundred sixty-two pesos (₱
24,462). The business will try its very best to achieve and
exceed its net profit in the year 2018.
7
Marketing Aspect
Market Analysis
Slovin’s Formula
N=936 household
N= 936/1+936(.05) ^2
N= 936/3.34
N= 280
Do you buy mushroom? 249
Buy twice a week 102
Quantity purchased (1 pack) 80
Potential Market Weekly 184*2=368
A study was conducted to understand the market located in

Tuguegarao City, Cagayan. Using the Slovin’s formula, the
proponents came up with 369 sample population. They have floated
399 questionnaires to gather the data needed for this study.
The research has indicated that the consumer of Carig Sur,

Tuguegarao City has a very good acceptance for oyster mushroom.
Based on the study, consumers of Tuguegarao City have 4

establishment that supply the need of the consumers when it
comes to oyster mushroom and most of them are still going to the
4 establishment just to buy mushroom.
Some of the vendors of oyster mushroom especially the

vendor in public market get their supply from the producers of
mushroom. Still their supply cannot sustain their demands based
on the survey. The proponents determined this as an opportunity.
8
Based on the survey questionnaire, the households of Carig Sur,
Tuguegarao city spend ₱ 35.00 per pack for oyster mushroom net
weight of 200 grams. The proponents also recognized that there
are still consumers has lack of knowledge about our product,
many also says that no vendors or producers sell in their place.
9
Table no.1
Profile of respondents whether they are buying mushroom.
Answers Frequency Percentage (%)
YES 249 89%
NO 31 11%
TOTAL 280 100%
The table shows that we have a percentage of 89% (249 person)

are buying mushroom while there are only 11% (31 person) who are
not buying for some reason.
Upon seeing table, it is accepted to individuals in availing

mushroom, while some do not yet have knowledge about mushroom
and some do not really like mushroom.
Table no.2
What type of mushroom they usually buy.
Type of Mushroom Frequency Percentage (%)
Button mushroom 80 32%
Oyster mushroom 139 56%
Straw mushroom 23 9%
Milky mushroom 7 3%
TOTAL 249 100%
10
Upon knowing the respondents who avail the product we ask them
if what mushroom they usually buy. We found out that 139 (56%)
are buying oyster mushroom, 80 (32%) are buying button mushroom,
23 (9%) are buying straw mushroom and the remaining 7 (3%) are
buying milky mushroom.
It shows that majority of the remaining 280 respondents are

buying oyster mushroom rather than the remaining 3 choices
(button, straw and milky).
Table no.3
Where they usually buy the mushroom.
Place Frequency Percentage (%)
Public Market 79 31.7%
Monterey 108 43.3%
Savemore 29 11.6%
Talipapa 22 8.8%
TOTAL 249 95%
The table shows that most of the buyers are buying their
mushroom in Monterey, 108 (43.3%) of them, 79 (31.7%) of them
are buying in Public Market, 29 (11.6%) of them are buying in
Savemore and the remaining 22 (7%) in talipapa.
The table also shows that the 5% remaining are buying mushroom
in other places.
11
Table no.4
Here is the table showing the places where the remaining 5% buy
their mushroom.
Place Frequency Percentage (%)
House-to-house 10 4%
By ordering 1 1%
TOTAL 11 5%
Table no.5
How often they buy Mushroom.
How often Frequency Percentage (%)
Everyday 9 3%
Once a week 64 26%
Twice a week 102 41%
Once a month 18 7%
Twice a month 7 3%
Once a year 22 9%
Seasonal 27 11%
TOTAL 249 100%
The table shows that, 9 or 3% are buying their mushroom every

day, 102 or 41% are buying twice a week. 64 or 26% are buying
once a week, 18 or 7% are buying once a month, 7 or 3% are
buying twice a month, 22 or 9% are buying once a year and 27 or
11% are buying their mushroom seasonally.
12
The table shows that majority of them buys mushroom twice a
week.
Table no.6
How many packs do they buy
No. Of packs Frequency Percentage (%)
1 147 59%
2 60 24%
3 25 10%
4 17 7%
TOTAL 249 100%
The table shows that 147 or 59% respondents buys 1 pack in every
purchase, 60 or 24% of the respondents buys 2 packs every
purchase, 25 or 10% buys 3 packs every purchase, and the
remaining 17 or 7% buys 4 packs every purchase.
The table also shows that majority of the respondents buys 1

pack every purchase
13
Table no.7
According to desired quantity per pack
Choices Frequency Percentage (%)
200 grams 134 54%
250 grams 26 10%
500 grams 37 15%
1 kilogram 52 21%
TOTAL 249 100%
The table shows that 143 or 54% buys 200 grams of mushroom per
purchase, 26 or 10% buys 250 grams of mushroom per purchase, 37
or 15% buys 500 grams per purchase and 52 or 21% buys 1 kilogram
of mushroom per purchase.
The table also shows that majority of the respondents buys 200
grams per purchase.
Table no.8
According to how much do they spend in buying mushroom.
Amount Frequency Percentage (%)
₱25 34 14%
₱30 38 15%
₱35 109 44%
₱40 47 19%
₱50 21 8%
14
TOTAL 249 100%
The table shows that 34 or 14% of the respondents prefer ₱25 per
purchase, 38 or 15% prefer ₱ 30, 109 or 44% prefer buying their
mushroom at ₱35, 47 or 19% prefer ₱40 per purchase, and 21 or 8%
prefer ₱ 50 per purchase.
The table also show that majority of the respondents prefer

buying their mushroom at the range of ₱35 per purchase.
Table no.9
Profile of respondents whether they are satisfied with the

existing product.
YES 232 93.2%
NO 17 6.8%
TOTAL 249 100%
The table show that 232 or 93.2% of the respondent answered yes.
And the remaining 6.8% answered no. The table show that majority
of the respondents are satisfied with the existing mushroom in
the city.
15
Table no.10
Profile of respondents that are willing to buy for our Oyster

Mushroom
YES 241 96.7%
NO 8 3.2%
TOTAL 249 100%
The table show that 241 or 96.8% answered yes and they are going
to buy our Oyster mushroom. And the remaining 8 or 3.2% says no.
The table show that, majority of the respondents are willing to

try our product.
16
Table no. 11
According to the preference of respondents as 1 is the most

important
total Weighted
mean
Attributes (1) (2) (3) (4) (5) (6) (7) Rank
Total/7
Quality 840 436 252 155 56 30 20 1789 302.3 1
Taste 290 472 324 170 136 90 18 1500 254 3
Health 760 288 324 200 68 30 32 1702 282 2

benefits
Volume 110 176 90 215 284 156 70 1101 195 6
Price 170 360 270 225 148 90 60 1323 226 4
Cleanliness 200 264 156 215 192 198 26 1251 215 5
Packaging 60 40 54 45 92 165 28 740 138 7

4
The table shows that the most preferred preference of the

consumers is the quality of the product. 2nd in place is the
Health benefits 3rd preference is the Taste 4th preference is the
Price 5th preference is the Cleanliness of the product 6th
preference is the Volume and the last preference is the
Packaging.
17
Table no. 12
Profile of respondents on what purposes they purchase mushroom
Purpose Frequency Percentage (%)
Personal 225 90.4%
Process 11 4.4%
Retail 13 5.2%
TOTAL 249 100%
The table show that 225 or 90.3% of the respondents purchase for
personal purposes only, while 11 or 4.4% of the respondents
purchase for processing purposes only, and the remaining 13 or
5.2% of them purchase for retail purposes only.
18
Demand and Supply Analysis
Total number of
280 respondents
Number of respondents
249 who buys mushroom
Number of respondents who

102 buys mushroom twice a
week
Number of respondents who

buys mushroom twice a week
80 with one pack.
Number of respondents who buys
75 mushroom twice a week with one

pack for the price of 35 php.
Number of respondents who buys

55 mushroom twice a week with one
pack for the price of 35Php in
Monterey
19
DEMAND ANALYSIS COMPUTATION
Demand percentage = *100

= 55/280*100
= 0.1964*100
= 19.64%
Potential market=total no. of household * demand percentage
=936*19.64%
=184
DEMAND AND SUPPLY ANALYSIS
ASSUMPTION POPULATION GROWTH RATE=3.28%
Period Sept Oct Nov Dec 2018 2019 2020 2021 2022
Demand 1472 1472 1472 1472 5888 18243 18842 19460 20098
Supply 1080 1080 990 900 4050 12907 13271 13645 14030
20
Production Schedule
MIXTUR
MARCH
YIELD(K
NO.OF
APRIL
BAGS
JUNE
JULY
SEPT
MAY
NOV
OCT
DEC
JAN
FEB
G)
E
1. July 8 1800 1260 756 378 126

2. August 4 900 630 378 189 63
756 315 63
3.September 4 900 630 378 189 63
693 252 63
4.October 4 900 630 378 189 63
630 252 63
5.November 8 1800 1260 756 378 126
1008 441 126
7.December 4 900 630 378 189 63
819 315 63
8.January 4 900 630 378 189 63
693 252 63
9.February 4 900 630 378 189 63
630 252 63
10.March 4 900 630 378 189 63
630 252 63
44 9,900 6930
Total Packs 1080 1080 990 900 1440 1170 990 900 900
Assumption:
1. 1 fruiting bag yields 0.7 kg
2. Productivity of fruiting bag diminishes by 60:30:10 monthly
3. Contamination rate is controlled at 10%
4. 1 mixture yields 250 fruiting bags
5. Colonization takes 2 months
6. Production Period of Fruiting Bags last for 3 months
21
Profile of the Business
Business Name: Enbies Fresh Oyster Mushroom Production
Business Address: Antonio Street, Carig Sur, Tuguegarao City
Business Form: General Partnership
Nature of Business: Mushroom Production
Capitalization: Sixty Thousand Pesos (₱60,000)
Manager: May Anne B. Duruin
Contact Number: +639264068705
Proponents:
Domingo, Christian Paul A.

Narag, Christine Diane F.
Ramirez, Allysa Alei A.
Tumaliuan, Luthanne T.
Columna, Mary Angel F.
Delasan, Mary Jane T.
Fontanilla, Jelica F.
Udasco, Diovie Ann A.
Duruin, May Anne B.
Siazon, Jackilou C.
Dumlao, Jesa Mae P.
Agregorio, Irish
Date of Presentation: May,2018
22
Target Market
The target market of EnBies Mushroom Production will be the

household of Carig Sur, Tuguegarao City who buys 1 pack of
mushroom twice a week. EnBies Mushroom Production will also
target to supply and meet the demands of the household who
cannot avail for mushroom because of the lack of mushroom
vendors. EnBies plans to sell high quality, fresh and safe
mushroom to exceed the preference of the buyers. The business
aims not only to make profit but make a big potential market for
mushroom in the city.
Competitor
Based on the research that conducted by the proponents,

there are no direct competitors within the prospective market
which is Barangay Carig Sur, Tuguegarao City Cagayan. But there
are indirect competitors, like Monterey that don’t have any
promotion activity because the customers know them already and
they sell their products with the minimum price of P35 per pack.
Marketing Mix
Product
The Proponents will be selling mushroom especially oyster
mushroom. Oyster mushroom includes relief from high cholesterol
levels, breast cancer and diabetes. It also helps you in weight
loss and increase the strength of your immune system. This
product can truly make you bigger and protect you against
diseases and infections as they are full of proteins and
vitamins, minerals and amino acids. The product will be packed
in Styrofoam.
23
Price Strategy
Compare to other existing mushroom product, our mushroom
shall possess the quality, freshness and natural nutrients which
our customer had been looking. Thus, basing from our market
research price is based on our Competitors price. As a strategy
and competitive pricing, we will impose competitive pricing.
Price
It is very important for every owner of a business to come
up with the right and competitive price for their product.
Enbies mushroom product will offer 200 grams in a pack and it
will be priced Php 35.00.
Place (Distribution Channel)

The proponents will be going to deliver their products to
the house of their customer with extra charges, they can also
deliver their product through meet up and they will be going to
post it online/social media so that their customer will be
updated.
Promotional Tool
Enbies mushroom will be using word of mouth as primary tool to
promote their products. Word of mouth require no advertising
expense. Another way in promoting the product is by using social
media such as Facebook considering that this tool has a great
power to communicate people and easy to advertise product.
Market Positioning
Based on the study, consumers are sensitive in terms of

quality, taste and health benefits. EnBies saw this as an
opportunity to attract or get the customers mind by producing
24
quality mushroom and good taste mushroom to retain to the mind
of the customers that when they buy the product of EnBies even
in a single pack they feel the satisfaction.
SWOT ANALYSIS
Strength
 Low cost of man power
 Use available resources
 Low cost of raw materials
 Ability to develop a specific marketing strategy
Weaknesses
 No refrigerator
 No vehicle for delivering the mushroom.
 Lack of capabilities
Opportunities
 Availability of raw materials
 Just in time for buying spawn
 Increasing demand
Threats
 Fortuitous events such as calamity/disaster.
 Insects pests damage
 Loyalties to existing distribution channel
25
Operational Aspects
Location of the Business
EnBies Fresh Oyster Mushroom Production will be located at

Antonio Street Zone 6 Carig Sur Tuguegarao City. This place is
suit to build the mushroom house. It has an area of 4.27 meters
by 2.13 meters a total of 9.0951 square meters. It is surrounded
by a two-story house which will served as a protection against
the heat of the sun for the fruiting bag to incubate properly.
26
VICINITY MAP
PLAZA
PHARMACY AND
RESTAURANTS
DEP-ED
CAGAYAN VALLEY
MEDICAL CENTER
CSU (CARIG
CAMPUS)
PETRON
CARIG ELEMENTARY SCHOOL
ANTONIO ST. ZONE

MUSHROOM
06
HOUSE
27
Property, Plant and Equipment
Plant Lay Out
4.27 meters
2.13 meters
2.13 Meters
Storage Mushroom Hanging
Area
1.52 meters
MIXING AREA/ PACKING

AREA FOR FRUITING BAG
28
Materials Needed for Production
Materials Needed for Production (2000 Fruiting Bag)

Cost per
Materials Quantity Unit Unit Total Cost
Spawn 50 Bottle 60 3000
Rice Bran 15 kilo 10 150
Polyethylene(6x12) 2000 piece 0.6 1200
Rubber Band 500 grams 0.2 100
Saw Dust 2 sack 20 40
PVC 25 meter 30 750
Mask 12 piece 5 60
Cotton 3 roll 120 360
Alcohol 1 piece 26 26
Lysol 1 bottle 45 45
Rice Straw 20 sack 5 100
Inoculating Loop 26 pack 15 390
TOTAL 6221
Equipment Needed
Equipment Needed
PARTICULARS Quantity Cost Per Unit Total
Steel Drum 2 750 1500
Weighing Scale 1 900 900
TOTAL COST 2400
29
LIST OF MATERIALS FOR (CONSTRUCTION OF MUSHROOM HOUSE)
MATALS USED IN CONSTRUCTING THE MUSHROOM HOUSE

MATERIALS Quantity Unit Total
Boho 8 Bulk 6400
Tie Wire 5 Kilo 400
Nails (2) 1 1/2 Kilo. 120
Nails (3) 2 1/2 Kilo 185
Nails (4) 2 Kilo 158
Nails (1) 1 Kilo 60
Nails(2 1/2) 3 Kilo 185
Hallow Blocks 100 Piece 1300
Salandrado 1 Load 1200
Cement 12 Bags 2856
Rod(10mm) 10 Piece 1500
Round Post 4 Piece 2200
2*3*12 Post 10 Piece 1405
2*2*12 Post 30 Piece 2785
2*2*8 good wood 3 Piece 360
Ordinary hinger 2 Piece 100
Nipa 6 Bundle 2100
Net 10 meters 500
Nylon Tie 3 Bundle 270
Sub-Total 24084
Freight In 2800
Labor of Carpenter 5 7675
Total 34,559
30
Table 8
PRE-OPERATING ACTIVITIES AND EXPENSE
ACTIVITIES DURATION COST
Identification of the 5 days 0

business idea
Visitation of the site 1 day 140.00
Market research 4 weeks 245.00
Construction of the 4 weeks 664.00

business plan
Total Cost 1049.00
31
GANTT CHART OF ACTIVITIES
ACTIVITIES JANUARY FEBRUARY MARCH APRIL MAY
Identifica
tion of
the
business
idea
Visitation
of the
site
Market
Research
Constructi
on of the
business
plan
32
Pre-Operational Flow
Identification of the business idea
Visitation of the site
Market Research
Construction of the
business plan
The proponents already identify the business idea, there is a

need to verify and visit the business site. After the visitation
of the business site or the place for production and for
operations, a market shall be conducted to make segmented
market. After conducting market research, the proponent shall
improve the place of production to assure the quality of the
mushroom.
33
Procurement Flow Chart
Identifying what are the materials that are needed
Canvassing of the prices of the materials needed to buy
Dealing with the supplier
Buying the materials needed
Storing of the materials
The proponents already identify the materials needed one month

before the operation. After identifying the materials needed in
the operation, the proponents will then go to the different
supplier to canvass for the prices of the materials. After that
they are going to deal with the supplier who offers the lowest
cost of materials. After dealing with the supplier, the
proponents will then buy the materials needed and they will
store it in the storage room.
34
Process of Producing Fruiting Bags
Storing and drying the raw materials
Mixig the raw materials
Pasteurization of the fruiting bag
After the said acquisition, we immediately proceed in drying the

raw materials, such as the saw dust, rice bran and rice straw.
After the drying process, we the will be mixing the raw
materials and we’ll be packing it ready for the next step which
is the pasteurization. The fruiting bags will be pasteurized in
a steel drum for at least 8 hours. The proponents will be
working in the mixing of the rice straw, saw dust and the rice
bran, some will work in the packing of the fruiting bag which
will be needed for the spawn to grow, others will focus in the
pasteurization of the fruiting bags and some will be hanging
them in the mushroom house and the others will be responsible in
harvesting the mushroom.
35
SALES FLOW CHART
Personal Selling Customer orders
Product Distribution Customer informs sellers about
their orders for the next
delivery through Facebook and
personal talk
Getting of payments
Harvesting and packaging of

mushroom based on customer’s order
Delivery of product
Getting of payments
The proponents will sell their product personally to the

target market (The consumers of Tuguegarao City). They will also
create their own Facebook page for costumers concern. Through
Facebook the costumer will contact the sellers about the desired
orders. The proponents will also set a limited number of orders
to make sure that all orders will be provided. They will base on
the amount of mushroom they produce in their first harvest. They
will also base on the forecasted weather conditions also to the
incubated fruiting bags.
36
Production Process
Mix Prepare Sterilize

all the the the
fruiting fruiting
materials
bags bags
Incubate
Hang the the Plant
fruiting fruiting the
bags bags spawn
Water
the
fruiting Harvest Selling
bags
37
Procedure:
Step 1: Prepare all the materials that are needed in the

production.
Step 2: Mixing the raw materials (75% rice straw, 24% saw dust
and 1% rice bran). After mixing the raw materials we are now
ready to prepare the fruiting bags.
Step 3: Pack about 700 grams of the substrate polyethylene

bags.
Step 4: Collect the upper portion of the plastic bag and

insert pvc pipe ring, 1cm in diameter and 1cm thick. Pull the
plastic bag through the pipe and fold the end of the bag.
Step 5: Plug the opening of the plastic bag with cotton. Cover
the mouth of the plastic bag plugged with cotton using paper
and tie it with rubber bond.
Step 6: Sterilized the fruiting bags by steaming using steel

drum for 4- 8 hours.
Step 7: Cool the fruiting bags. This are now ready for
inoculation. To inoculate, remove the paper cover and the
cotton of the fruiting bags.
Step 8: Flame the mouth of the fruiting bag as well as the

bottle of the grain spawn. Plant at least 10-15 grain spawns
into the fruiting bags.
Step 9: Return the cotton and cover it with paper and tie it
with a rubber bond.
Step 10: Arranged the inoculated fruiting bags in racks and

incubate for 3-4 weeks. If there is a contaminated fruiting
bags discard it immediately.
38
Step 11: When the fruiting bags are already fully ramified,
they are now ready for fruit production.
Step 12: Hang the fruiting bags in the mushroom house.
Step 13: Water the fruiting bags regularly to prevent from

drying. Avoid watering directly to emerging mushroom fruits.
Step 14: Mushroom starts to appear 3-5 days after hanging.

Harvest the fruits by twisting to separate the mushroom from
the fruiting bag.
39
Contingency Plan
EnBies mushroom plans to make chicharron mushroom if there

will be excess in the harvested mushroom and even the mushroom
that has not been sold to avoid losses and to avoid the mushroom
to perish. In the making of the chicharron mushroom, there are
certain procedures and here are the following:
1. Rinse the mushroom from a clean water and set aside for the
mushroom to be dried.
2. let the mushroom be boiled for at least 5 minutes and drain
the mushroom and set aside
3. prepare the frying pan in the stove with the certain amount
of cooking oil and set the stove to a medium heat.
4. When the cooking oil is ready, place the rinsed and dried
mushroom in the frying pan and let it be cooked until the color
of the mushroom turns golden brown and color. When the desired
color has been reached, strain the mushroom with the strainer
and set aside.
5. Prepare another set of frying pan with another cooking oil
and repeat the frying process until the consistency and crunchy
has been reached.
6. Drain the mushroom and add flavors.
The mushroom chicharron will be packed at 200 grams and will be
sold at Php 35.00. the said chicharron will be perfect for the
students and perfect for “pulutan”. This process will be done to
preserve the mushroom and to avoid losses.
40
Quality Control
Particulars Quality Assurance
The spawn must be moist, and should not
be dry. The spawn should not be stock in
Spawn
the range of 6 months or 180 days to
avoid contamination.
The rice bran should be clean. Well

Rice Bran refined, should be the class A type the
“MATA-MATA” specifically.
The straw should be clean. The color

Rice Straw should be in golden color or in
yellowish color.
The saw dust should be well refined and

Saw Dust should be free from pebbles, leaves, and
other contaminants.
The bags should be stuffed enough, and

should be tighten enough. The Fruiting
bag should also be sterilized well to
Fruiting Bag
ensure that the spawn will grow and will
not be contaminated upon incubating the
bag.
41
Organizational Aspects
Legal Form of Business

EnBies will be established as a General Partnership form
of business. It has twelve (12) members namely; Irish Agregorio,
Mary Jane Delasan, Christine Diane Narag, Christian Paul
Domingo, May Anne Duruin, Jackilou Siazon, Jessa Mae Dumalo,
Diovie Ann Udasco, Jelica Fontanilla, Mary Angel Columna, Allysa
Alei Ramirez, Luthanne Tumaliuan.
Major decision will require the consent of the majority of

the partners who agreed to share five thousand pesos (₱5,000.00)
each to come up with the business start-up capital amounting to
₱60,000.00. Profit and loses will be distributed equally.
42
Organizational Chart
Manager
Production Marketing
Finance
Head Head
Production Sales
Bookkeeper Cashier Staff Person
43
Function of Each Member of the Organization
Job Position: Manager
Job Description:
 Responsible in overseeing the gaps and problems in every
department in the organization. Provides solution to the
problems faced by each department in the organization.
Job Specification:
 Communicating effectively
Job Evaluation:
 To be a competent leader and can motivate employees to

perform at their best.
Job Design:
 The facilitator, implements the plans that may help the

organization.
44
Job Position: Finance
Job Description:
 Under the finance section, the staff will be responsible
in reviewing the financial reports, monitoring accounts,
and preparing activity reports and financial forecast.
They are responsible in investigating ways to improve
profitability and analyze markets for business
opportunities, such as expansion, mergers or
acquisitions.
Job Specification:
 Ability to work as a part of a team
 Build strong working relationship
 Mentally and physically fit
 Must have the knowledge and skill in handling money
Job Evaluation:
 To provide and interpret financial information. Have an

accurate financial report to specific deadlines. To
manage well the budgets.
Job Design:
 Handles the financial statement of the organization

responsible in knowing the proper allocation of the
budgets.
45
Job Position: Bookkeeper
Job Description:
 Keep records relevant to the operation of the business
for review purposes.
 They are responsible in recording accounts, daily
expenditures and daily remittances in the business
Job Specification:
 Have knowledge of bookkeeping practices
 Have knowledge in computer
Job Evaluation:
 To be able to keep the financial records and documents

and to keep track on the allocation of the budgets
needed in the business.
Job Design:
 To keep all the confidential records of the business and

construct the financial records of the financial records
of the business.
46
Job Position: Cashier
Job Description:
 They receive payment by cash, check, credit cards or
automatic debits.
 They are responsible issuing receipts, refunds, credits
or change due to customers.
 They count money in cash drawers at the beginning of
shifts to ensure that amount is correct and that there
is adequate change.
Job Specification:
 Must have skills on money
 Basic computer knowledge
 Ability to add subtract
Job Evaluation:
 To be able to handle the payments of the customer.
Job Design:
 Responsible in reporting daily sales
47
Job Position: Production Head
Job Description:
 They are involved with the planning, coordination and
control of the manufacturing processes.
 They make sure goods and services are produced
efficiently and that the correct amount is produced at
the right cost and level of quality.
Job Specification:
 Have experience in managing a production team
 Planning and organizing skill
Job Evaluation:
 Strive to reduce expense and increase productivity. Set

ambitious production goals and communicate them to key
personnel.
Job Design:
 Responsible in monitoring the entire production.
48
Job Position: Marketing Head
Job Description:
 They conduct the essential of marketing (promotion,
product, packaging, design, production development and
innovation)
 They are responsible in negotiating with the suppliers
of resources in packaging and production
 They establish good connections to buyers and suppliers.
Job Specification:
 Excellent communication skills
 Must have the knowledge to determine marketing
strategies
Job Evaluation:
 Ensures that the projects within the marketing

department are delivered in a timely manner and that the
marketing head is always in line with the business’s
objectives.
 To adopt a better marketing strategy.
Job Design:
 Responsible in promoting the products, services or brands.
 He/She must know how to lead or manage his/her staff.
49
Job Position: Sales person
Job Description:
Responsible in obtaining or receive merchandise, total
bills, accept payments and makes change for customer in
retail store.
 They set up advertising displays or arranges merchandise
on counters or tables to promote sales.
 They are responsible in the stamps, marks or tags price
on merchandise.
Job Specification:
 Ability and desire to sell or promote products
 Excellent in communication skills
 Positive, confident and determined approach
Job Evaluation:
 Offer the product and persuade the customer to buy.

 Responsible in negotiating to the supplier and buyer
for orders, comments and suggestions.
Job Design:
 Responsible to sell and deliver the product to the

customers and she/ he know how to negotiate to the supplier
and buyer for orders and he/she must good in sales talk.
50
Job Position: Production Staff
Job Description:
 Responsible in all the production process in the
organization (mixing the spawn bag, packing the fruiting
bag, picking the mushroom and etc.)
 Provides quality outputs.
Job Specification:
 Ability to work effectively and efficiently
 Ability to concentrate during work hours
 Ability to follow instruction.
Job Evaluation:
 To have a well-organized production process, to maintain

5 percent rate of contamination.
 To provide efficient, safe, and high-quality oyster

mushroom
Job Design:
 Responsible in performing several functions in production

line.
51
Financial Aspects
SOURCES OF FUNDS
The business will be funded from the contribution of

each member with an amount of five thousand (Php 5,000.00).
The total capital of the business is sixty thousand pesos
(Php 60,000.00) because there are twelve members in a group.
Profits and losses shall be distributed equally.
Total Projected Cost
Particulars Cost
1,1492
Pre-Operational Expenses (Table 3)
36259
Mushroom House
2400
Total Equip. Cost
10271
Direct Materials Budget (Table 1)
810
Overhead (Table 3)
1175
Direct Labor Budget (Table 2)
1,880
Selling and Administrative Expenses (Table 4)
1,015
Licenses and Permit (Table 6)
53810
Total Cost
52
EnBies OYSTER MUSHROOM PRODUCTION
EnBies OYSTER MUSHROOM PRODUCTION
PROJECTED C0MPARATIVE INCOME STATEMENT
For the Year Ended December 31, 20xx
2018 2019 2020 2021 2022
Sales
60,000 123,936 128,001 132,200 136,536
Less: Cost of Production
Direct Material Costs 13,482 27,848

28,762 29,705 30,680
Direct Labor Costs 4,700 9,816
10,163 10,559 10,906
Overhead Cost 2,570 5,309
20,752 42,973 5,483 44,407 5,663 45,927 5,848 47,434
PROFIT MARGIN
39,248 80,963 83,594 86,272 89,101
Less: Operating Expense
Selling and Administrative
9,400 19,631
Exp. 20,326 21,119 21,813
Licenses and Permit 1,015 - - - -
Pre-operating Expenses 1,149 - -

- -
Depreciation Expenses 3,222 7,732
14,786 27,363 7,732 28,057 7,732 28,850 7,732 29,545
NET PROFIT
24,462 53,600 55,536 57,422 59,557
53
PROJECTED STATEMENT OF FINANCIAL POSITION
For the Year Ended December 31, 2022
ASSETS
2018 2019 2020 2021 2022
Current Assets
Cash
49,023 110,355 173,623 238,777 306,066
Non-Current Assets
Property Plan, Equipment

38,661 38,661 38,661 38,661 38,661
Less: Acc. Depreciation
3,222 10,954 18,686 26,418 34,150
TOTAL ASSETS
84,462 138,062 193,598 251,020 310,577
LIABILITIES
Liabilities
Equity
Partner's Equity
60,000 84,462 138,062 193,599 251,021
Add: Share in Profit
24,462 53,600 55,536 57,422 126,004
TOTAL LIABILITIES AND EQUITY
84,462 138,062 193,599 251,021 377,025
FRESH OYSTER MUSHROOM
PROJECTED STATEMENT OF CASH FLOWS
For the Year Ended December 31, 20xx
2018 2019 2020 2021 2022
Sales 60000 123936 128001 132200 136536
Less: Purchases
54
Direct Material 13,482 27,848 28,762 29,705 30,680
Direct Labor 4700 9816 10,163 10,559 10,906
Overhead Cost 2,570 5309 5,483 5,663 5,848
Selling and Administrative
Expense 9400 19631 20,326 21,119 21,813
Licenses and Permit 1,015 - - - -
- -
Pre-operating Expenses
1,149 32,316 - - 62604 - - - 64733 - - - 67046 - - 69,247
NET CASH BALANCE FROM
OPERATING 27,684 61332 63268 65154 67,289
Less: Cash Flow From
Investing
MUSHROOM HOUSE 36,259
Equipment
Weighing Scale 902
G.I. Drum 1500 2402
NET CASH BALANCE FROM
INVESTING 38,661
Add: Cash Flow From
Financing
Initial Investment 60000
Less: Withdrawal 0
NET CASH FROM FINANCING 60000
Add: Beginning Cash Balance 0 49,023 110355 173623 238,777
CASH ENDING BALANCE 49,023 110355 173623 238777 306,066
55
PARTNER'S EQUITY SCHEDULE
Partner's
Capital 2018 2019 2020 2021 2022
Names Beginning Adjusted Ending Beginning Adjusted Ending Beginning Adjusted Ending Beginning Adjusted Ending Beginning Adjusted Ending
AGGREGORIO 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
COLUMNA 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
DELASAN 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
DOMINGO 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
DUMLAO 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
DURUIN 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
FONTANILLA 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
NARAG 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
RAMIREZ 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
SIAZON 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
TUMALIUAN 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
UDASCO 5000 2039 7039 7039 4467 11505 11505 4628 16133 16133 4785 20918 20918 4963 25881
TOTAL 60000 24462 84462 84462 53600 138062 138062 55536 193599 193599 57422 251021 251021 59557 310578
56
Table 1
Direct Material Budget
Unit Costing Total cost

Materials Quantity Unit price Total Amount 2018(A-D) 2019 2020 2021 2022
Spawn 50 70 3500 7000 14459 14933 15423 15929
Rice Bran 15 10 150 300 620 640 661 683
Polyethylene(6x12) 2000 0.6 1200 2400 4957 5120 5288 5461
Rubber Band 500 0.2 100 200 413 427 441 455
Saw Dust 2 20 40 80 165 171 176 182
PVC 25 30 750 1500 3098 3200 3305 3413
Mask 12 5 60 120 248 256 264 273
Cotton 3 120 360 720 1487 1536 1586 1638
Alcohol 1 26 26 52 107 111 115 118
Styrofoam 1500 2 3000 6000 12394 12800 13220 13654
Cling Wrap 1 45 45 90 186 192 198 205
Labelling/Branding 188 5 940 1880 3883 4011 4142 4278
Rice Straw 20 5 100 200 413 427 441 455
TOTAL 10271 20542 42432 43823 45261 46745
57
Table 2
DIRECT LABOR BUDGET

# of Monthly Cost per 2018(Aug.
Employee Salary Month -Dec.) 2019 2020 2021 2022
Production
Staff 4 235 940 4,700 9,816 10,163 10,559 10,906
Table 3
OVERHEAD COST BUDGET

Unit Aug-Dec
Materials Quantity Cost Total 2018 2019 2020 2021 2022
Inoculating
Loop 1 280 280 560 1157 1195 1234 1274
Lysol 1 45 45 90 186 192 198 205
Mask 12 5 60 120 248 256 264 273
Scissors 2 10 20 40 83 85 88 91
Total 405 810 1673 1728 1785 1843
Table 4
Selling and Administrative Expense

# Cost
of per 2018(Aug.-
E MS Month Dec.) 2019 2020 2021 2022
Manager 1 235 235 1,175 2,454 2,541 2,640 2,727

Finance
Head 1 235 235 1,175 2,454 2,541 2,640 2,727
Bookkeeper 1 235 235 1,175 2,454 2,541 2,640 2,727
Cashier 1 235 235 1,175 2,454 2,541 2,640 2,727

Production
Head 1 235 235 1,175 2,454 2,541 2,640 2,727
Marketing
Head 1 235 235 1,175 2,454 2,541 2,640 2,727
Sales
Person 2 235 470 2,350 4,908 5,081 5,280 5,453
Total 8 1645 1,880 9,400 19,631 20,326 21,119 21,813
-58-
Table 5
Depreciation
AC SV UL 2018 2019 2020 2021 2022

Mushroom
36259 - 5 3,022 7,252 7,252 7,252 7,252
House
G.I. Drum 1,500 - 5 125 300 300 300 300
Weighing
900 - 5 75 180 180 180 180
Scale
Total
Annual
Equipment 2,400 3,222 7,732 7,732 7,732 7,732
Depreciation
Cost
Table 6
License and Permit
Cost
Registration 500.00
Documentary Stamp Tax 15.00
Permit 500.00
TOTAL COSTS
1,015.00
Table 7
TRANSPORTATION COSTS
PARTICULAR COST
Fare 2,000.00
TOTAL COSTS 2,000.00
-59-
COST PLUS METHOD Cost
Direct Materials Budget 10,271.00
Direct Labor Budget 940.00
Overhead Cost Budget 405.00
Selling and Administrative Exp. 1,880.00
Total Cost 13,496.00
Cost per Unit 10.00
Mark Up (94.66%) 28.56
Selling Price 35.00
-60-
CHAPTER V: Socio-Economic Aspect
Every business has the primary purpose of obtaining profit

from their economic endeavor. They are not just focus and
concentrate to the business itself but also to the social and
economic factor wherein they dealing the goods and services.
This aspect discusses sufficient detail the responsibilities and
relationship of the business towards the society within which it
operates. Factors that influences how a particular group behave
within society including the actions of consumers. People of
this sort spend a lot of resources trying to make their project
work. The marketing, accounting, finance and operational facts
of the business they operating in. it is important for any
potential business person to study the site and situation of the
business. The first main social aspect of business activity is
people. Organizations are formed by people to serve people. Like
what EnBies Mushroom business concerned about the health of
people wherein the business produces and provide a fresh
mushroom to deduct or reduce the level of contaminants received
by the body which gives a combination of great taste and health
benefits for the customers.
-61-
CURRICULUM VITAE
NAME: DURUIN, MAY ANNE BANIAGA
ADDRESS: CALANTAC, ALCALA, CAGAYAN
AGE: 20
SEX: FEMALE
BIRTHDAY: OCTOBER 15, 1997
CONTACT NUMBER: 09264068705
MOTHER’S NAME: FRANCISCA B. DURUIN
FATHER’S NAME: RAMON B. DURUIN
EDUCATIONAL BACKGROUND
NAME OF SCHOOL ADDRESS COURSE
ELEMENTARY CALANTAC CALANTAC, ALCALA,

ELEMENTARY SCHOOL CAGAYAN
HIGH SCHOOL BAYBAYOG HIGH BAYBAYOG, ALCALA,

SCHOOL CAGAYAN
COLLEGE CAGAYAN STATE CARITAN SUR, BACHELOR OF SCIENCE IN

UNIVERSITY- TUGUEGARAO CITY ENTREPRENEURSHIP
ANDREWS CAMPUS
-62-
NAME: DELASAN, MARY JANE TACBAD
ADDRESS: ATULU, IGUIG, CAGAYAN
AGE: 19
SEX: FEMALE
BIRTHDAY: DECEMBER 04,1998
MOTHER’S NAME: MILA D. CUNTAPAY
FATHER’S NAME: HAROLD L. CUNTAPAY
ELEMENTARY PALIPARAN PALIPARAN DAS

ELEMENTARY SCHOOL MARINAS,
CAVITE
HIGH GAMMAD NATIONAL GAMMAD,

SCHOOL HIGH SCHOOL IGUIG,
CAGAYAN

UNIVERSITY- TUGUEGARAO ENTREPRENEURSHIP
ANDREWS CAMPUS CITY
-63-
NAME: NARAG, CHRISTINE DIANE FERRER
ADDRESS: ANTONIO ST. ZONE 6, CARIG SUR
AGE: 19
SEX: FEMALE
BIRTHDAY: DECEMBER 20, 1998
MOTHER’S NAME: CORAZON NARAG
FATHER’S NAME: ROMEL NARAG
ELEMENTARY CARIG CARIG SUR,

ELEMENTARY TUGUEGARAO CITY
SCHOOL
HIGH SCHOOL GAAMMAD GAMMAD, IGUIG,

NATIONAL HIGH CAGAYAN
SCHOOL

ANDREWS CAMPUS
-64-
NAME: DOMINGO, CHRISTIAN PAUL AGBAYANI
ADDRESS: PAROG-PAROG, SOLANA, CAGAYAN
AGE: 18
SEX: MALE
BIRTHDAY: JULY 29,1999
MOTHER’S NAME: CRISELDA A. DOMINGO
FATHER’S NAME: LEOPOLDO M. DOMINGO
ELEMENTARY PAROG-PAROG PAROG-PAROG,

ELEMENTARY SCHOOL SOLANA,
CAGAYAN
HIGH MACUTAY- PALAO MACUTAY,

SCHOOL NATIONAL HIGH RIZAL, KALINGA
SCHOOL

UNIVERSITY – TUGUEGARAO ENTREPRENEURSHIP
ANDREWS CAMPUS CITY
-65-
NAME: SIAZON, JACKILOU CASIL
ADDRESS: DALAOIG, ALCALA CAGAYAN
AGE: 19
SEX: FEMALE
BIRTHDAY: SEPTEMBER 30, 1998
MOTHER’S NAME: ZENAIDA C. SIAZON
FATHER’S NAME: GEORGIE B. SIAZON
ELEMENTARY DALAOIG DALAOIG,

ELEMENTARY ALCALA,
SCHOOL CAGAYAN
HIGH SCHOOL SAINT PHILOMENE CENTRO SUR,

OF ALCALA ALCALA,
CAGAYAN

ANDREWS CAMPUS CITY
-66-
NAME: UDASCO, DIOVIE ANNE AGUIRRE
ADDRESS: CENTRO EAST, ALLACAPAN, CAGAYAN
AGE: 19
SEX: FEMALE
BIRTHDAY: NOVEMBER 06, 1998
MOTHER’S NAME: VICKY A. UDASCO
FATHER’S NAME: DIOSDADO P. UDACSO
ELEMENTARY ALLACAPAN CENTRAL CENTRO WEST,

ELEMENTARY SCHOOL ALLACAPAN,
CAGAYAN
HIGH ALLACAPAN CENTRO WEST,

SCHOOL VOCATIONAL HIGH ALLACAPAN,
SCHOOL CAGAYAN

ANDREWS CAMPUS
-67-
NAME: FONTANILLA, JELICA FULLENTE
ADDRESS: DALAOIG, ALCALA, CAGAYAN
AGE: 19
SEX: FEMALE
BIRTHDAY: NOVEMBER 28, 1998
MOTHER’S NAME: MARITES FONTANILLA
FATHER’S NAME: ORLANDO FONTANILLA
ELEMENTARY DALAOIG DALAOIG,

ELEMENTARY ALCALA,
SCHOOL CAGAYAN
HIGH SCHOOL BAYBAYOG HIGH BAYBAYOG,

SCHOOL ALCALA,
CAGAYAN

ANDREWS CAMPUS CITY, CAGAYAN
-68-
NAME: TUMALIUAN, LUTANNE JOYCE TABAY
ADDRESS: GABUT, AMULONG, CAGAYAN
AGE: 21
SEX: FEMALE
BIRTHDAY: OCTOBER 21,1996
MOTHER’S NAME: MARCELA TUMALIUAN
FATHER’S NAME: ROBERT TUMALIUAN
ELEMENTARY ANNAFUNAN EAST ANNAFUNAN EAST,

ELEMENTARY SCHOOL TUGUEGARAO CITY
HIGH SCHOOL AMULONG NATIONAL ANQUIRAY,

HIGH SCHOOL AMULONG,
CAGAYAN

ANDREWS CAMPUS
-69-
NAME: RAMIREZ, ALLYSA ALEI ARTICULO
ADDRESS: STA. MARIA, LAL-LO, CAGAYAN
AGE: 19
SEX: FEMALE
BIRTHDAY: MAY 09,1999
MOTHER’S NAME: CELY A. RAMIREZ
FATHER’S NAME: ERNESTO D. RAMIREZ
ELEMENTARY STA.MARIA STA.MARIA, LAL-

CENTRAL SCHOOL LO, CAGAYAN
HIGH SCHOOL LAL-LO NATIONAL CENTRO, LAL-LO,

HIGH SCHOOL CAGAYAN

ANDREWS CAMPUS
-70-
NAME: COLUMNA, MARY ANGEL FELIPE
ADDRESS: CAMBONG, LAL-LO, CAGAYAN
AGE: 20
SEX: FEMALE
BIRTHDAY: APRIL 09, 1998
MOTHER’S NAME: BLESILDA F. COLUMNA
FATHER’S NAME: RENATO C. COLUMNA
NAME OF ADDRESS COURSE

SCHOOL
ELEMENTARY STA. TERESA STA. TERESA,

ELEMENTARY LAL-LO,
SCHOOL CAGAYAN
HIGH SCHOOL LAL-LO CENTRO, LAL-

NATIONAL LO, CAGAYAN
HIGH SCHOOL
COLLEGE CAGAYAN CARITAN SUR, BACHELOR OF SCIENCE IN

STATE TUGUEGARAO ENTREPRENEURSHIP
UNIVERSITY- CITY
ANDREWS
CAMPUS
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NAME: DUMLAO, JESA MAE PAAT
ADDRESS: CUNIG, GATTARAN, CAGAYAN
AGE: 19
SEX: FEMALE
BIRTHDAY: MAY 15,1999
MOTHER’S NAME: FRAIDA DUMLAO
FATHER’S NAME: NAPOLEON DUMLAO

SCHOOL
ELEMENTARY CUNIG CUNIG

ELEMENTARY GATTARAN
SCHOOL CAGAYAN
HIGH SCHOOL CALAOAGAN CALAOAGAN

DACKEL DACKEL
NATIONAL HIGH GATTARAN
SCHOOL CAGAYAN

ANREWS CAMPUS CITY
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NAME: AGREGORIO, IRISH PENTUCAN
ADDRESS: QUIBAL, PENABLANCA CAGAYAN
AGE: 23 YEARS OLD
SEX: FEMALE
BIRTHDAY: NOVEMBER 16,1994
MOTHER’S NAME: JOCELYN P. AGREGORIO
FATHER’S NAME: JEFFREY B. AGREGORIO

SCHOOL
ELEMENTARY PENABLANCA PENABLANCA

EAST CENTRAL CAGAYAN
SCHOOL
HIGH SCHOOL PARANAQUE BACLARAN,

NATIONAL HIGH PARANAQUE
SCHOOL- CITY
BACLARAN
ANNEX

ANDREWS CITY
CAMPUS
-73-
Questionnaire
Respondent,
We are 3rd year B.S. Entrepreneurship students of Cagayan
State University- Andrews Campus, Tuguegarao City. We are
currently conducting a market research to determine the market
feasibility of our business plan entitled Oyster Mushroom
Production. May we solicit for your support by answering this
questionnaire as honestly as you can. We assure that the data
you will be giving is for mention business purpose only and
shall be treated with at most confidentially. We thank you in
advance for your cooperation and may the God Bless You.
Name (Optional): _______________________ Sex: ______________

Age: ____________ Occupation: __
1. Do you buy Mushroom?

Yes
No, Why?
Please check the issues that comprise,
expensive price
shortage of supply
lack of knowledge about the product
location is not accessible
really don’t like the product
Others (Please Specify)________________
2. What kind of Mushroom do you usually buy?

Button Mushroom
Oyster Mushroom
Straw Mushroom
Milky Mushroom
Others (Please Specify) _________________
3. Where do you usually buy Mushroom?

Public market
Monterey
Savemore
Talipapa
Others (Please Specify)_______________
4. How frequent do you buy Mushroom?

Everyday
Once a week
Twice a week
Others (Please Specify)_________________
5. How much do you usually spend in buying Mushroom?

₱25 ₱30
₱35 ₱40
Others (Please Specify)_______________
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6 . How many pack do you usually buy?
1 pack 3 packs
2 packs 4 packs
Desired quantity per pack:

250 g 200 g
1 kg
7. Are you satisfied with the existing mushroom?

Yes
If No, why?
Please check the issue that compromise,
shortage of supply
8. Are you willing to buy Oyster Mushroom?

Yes
No, why?
Please check the issue that compromise,
expensive price
shortage of supply
9. In buying Oyster Mushroom, what is your reference?

(Rank 1-8, being the highest and 8 being the lowest)
Quality Price
Taste Cleanliness
Health Benefits Packaging
Volume
Others (Please Specify) ______________
10. For what purposes do you purchase?

Personal
Retail
Processing
Others (Please Specify)__________
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GENERAL PARTNERSHIP AGREEMENT OF ENBIES OYSTER MUSHROOM
PRODUCTION
Formation
The proponent of EnBies are agreed to form a partnership
this day of ___ month of ______ year 2018 with a common goal to
earn profit, to divide among themselves profit and losses
equally and to establish a partnership business this in order to
fulfil the business implementation requirement.
The partnership will equally contribute a sum of five thousand

pesos only (5,000) in cash basis use as start-up capital of the
partnership.
The agreement is in writing and must be signed by all members

and to have a furnish copy of each proponents.
The duty of each proponents is assigned by the partnership

according to the majority of the partnership.
Proponents
The proponents of the EnBies are the following:
Ms. May Anne Duruin, single, 20 years old, residence of

Calantac, Alcala, Cagayan.
Mr. Christian Paul Domingo, single, 19 years old, residence of

Parog-Parog, Solana, Cagayan.
Ms. Mary Jane Delasan, single, 19 years old, residence of Atulu,

Iguig, Cagayan.
Ms. Christine Diane Narag, single, 19 years old, residence of

Carig Sur, Tuguegarao City.
Ms. Jesa Mae Dumlao, single, 19 years old, residence of Cunig,

Gattaran, Cagayan.
Ms. Diovie Ann Udasco, single, 19 years old, residence of Centro

East, Allacapan, Cagayan.
Ms. Jackilou Siazon, single, 19 years old, residence of Dalaoig,

Alcala, Cagayan.
Ms. Allysa Alei Ramirez, single, 19 years old, residence of Sta.

Maria, Lal-lo, Cagayan.
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Ms. Mary Angel Columna, single, 20 years old, residence of
Cambong, Lal-lo, Cagayan.
Ms. Jelica Fontanilla, single, 19 years old, residence of

Dalaoig, Alcala, Cagayan.
Ms. Irish Agregorio, single, 23 years old, residence of Quibal,

Penablanca, Cagayan.
Ms. Lutanne Joyce Tumaliuan, single, 21 years old, residence of

Gabut, Amulung, Cagayan.
Location
The location of the business will be located at Antonio St.,

Carig Sur, Tuguegarao City. The agreed location will be used for
business activity by the partnership particularly in production
of mushroom. The said location will be the permanent sight of
the partnership throughout the start-up to its end of semester
in fourth year college,school year 2018-2019 unless there is
majority votes come from the partnership to relocate or to add a
new site for expansion.
Assets
All assets of the EnBies Mushroom Production will be owned by

the partnership and every proponents is obliged to protect and
secure all the facilities and equipment inside the production
and all belongings of partnership will be equally divided at the
end of the term or after dissolution of the partnership unless
no one shall discontinue as partner before partnership dissolve
or term end.
Expiration
Upon reaching the span time written therein, the agreed business
partnership will be no longer have a right to continue the
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operation and activities unless some partners will renew and
continue the agreed business partnership. The new owner(s) must
be obliged to pay the shares from profits and assets of old
partners has been agreed to be divided equally among each
partner. Also, upon paying all the shares of old partners. The
old partner(s) shall officially have rights to control, protect
and manage against the business.
Withdrawal and Deposit
The partners shall have noticed whenever there is transaction

between bank and the business. All have the rights to decide to
withdraw their shares and must be notify the manager 1 week
before they do the transaction of the bank. Whenever there is an
unintended bankruptcy of the account made by hacker of
bankrupted, the partners shall not blame anyone of the partners.
The deposit activity will be made by the treasurer and manager
of the business and after shall make copy for the partners to
avoid conflicts between partners.
MAY ANNE B. DURUIN IRISH P. AGREGORIO

Signature over printed name Signature over printed name
CHRISTIAN PAUL A. DOMINGO MARY ANGEL F. COLUMNA

MARY JANE T. DELASAN LUTANNE JOYCE T. TUMALIUAN

CHRISTINE DIANE F. NARAG

Signature over printed name
JELICA F. FONTANILLA
JESA MAE P. DUMLAO

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ALLYSA ALEI A. RAMIREZ
DIOVIE ANN A. UDASCO

JACKILOU C. SIAZON
Bibliography
Unpublished Business Plan -MJ’s Oyster Mushroom production
Proponents
Jayson
Unpublished Business Plan- E-Volva
Proponents
Ramil
Southern Cagayan Research Center

Engr. Rodolfo A. Bayucan
SCRC Manager
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Enbies Oyster Mushroom Production

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Republic of the Philippines

CAGAYAN STATE UNIVERSITY

COLLEGE OF BUSINESS, ENTREPRENEURSHIP AND ACCOUNTANCY

ENBIES OYSTER MUSHROOM PRODUCTION

A Business Plan Presented to the Faculty of the College of

In Partial Fulfillment of the Requirements for the Degree BS

DOMINGO, CHRISTIAN PAUL A.

NARAG, CHRISTINE DIANE F.

RAMIREZ, ALLYSA ALEI A.

COLUMNA, MARY ANGEL F.

DELASAN, MARY JANE T.

UDASCO, DIOVIE ANN A.

DURUIN, MAY ANNE B.

DUMLAO, JESA MAE P.

In partial fulfillment of the requirements for the degree

Date JEREMIAH S. GONZAGA,LPT,MBA

Accepted by the panel on oral presentation with the grade of

VALIANT DAVE L. TANGUILAN, MBA

ANTHONY CEASAR F. ZAMBALE,CPA,MBA ANTHONY Y. PARAS,DIT

Accepted in partial fulfillment of the requirements for the

Date EMERITA P. GERON, CPA, Ph.D

We wish to extend our deepest and sincerest gratitude to

To our almighty God, for giving us strength and ability to

To our beloved parents, our deepest gratitude and

To our dearest respondents, thank you for honestly

And most especially to our ever-supportive professor Mr.

The proponents would be honour to dedicate this business

Also, to Sir Jeremiah Gonzaga who gave us the amazing

To our family and to our respondents that contributed

Cover Page Page

Approval Sheet -----------------------------------------------i

CHAPTER I: Marketing Aspect

 Market Analysis ---------------------------------------8

 Location of the Business ------------------------------25

CHAPTER III: Organizational Aspects

 Legal Form of Business --------------------------------40

CHAPTER IV: Financial Aspects

 Total Project Cost ------------------------------------50

CHAPTER V: Socio-Economic Aspect

Mushroom is almost a perfect food because of its

In Region 02, there are only two (2) species of mushroom

Oyster mushroom is a common edible mushroom. It was first

The Latin name Pleurotus ostreatus means “sideways oyster”,

We as a student of BS Entrepreneurship decided to try and

EnBies mushroom will be a micro enterprise that focuses on

Business Name: EnBies Mushroom Production

EnBies was chosen by the group as the business to produce

EnBies will offer fresh oyster mushroom(Pleurotus)the

Florida Mushroom is typically used as:

EnBies will be using Styro foam and cling wrap to

 To be known as one of the best producer of Oyster Mushroom

 EnBies want to sell more quality mushrooms in region 2 to

EnBies Mushroom will produce and will serve the market by

Form of ownership of the business will be partnership and

In decision making, the proponents will base on what

The total capital of the business is sixty thousand

Do you buy mushroom? 249

Buy twice a week 102

Quantity purchased (1 pack) 80

Potential Market Weekly 184*2=368

A study was conducted to understand the market located in

The research has indicated that the consumer of Carig Sur,

Based on the study, consumers of Tuguegarao City have 4