SWEET TREATS

FEASIBILITY STUDY OF THE

PRODUCTION OF PASTILLAS DE
LECHE

LYZEL RELATOS
MA. CRISTINE LACSAO
JIA MARIE GARCHE
 TABLE OF CONTENTS

TITLE PAGE
Acknowledgment 1
Chapter 1
Introduction 2
Background of the study 3
Statement of the problem 3
CHAPTER 2
Technical aspect of the study 4
Operational aspect 5
Marketing aspect 9
Marketing strategy 9
Channel of distribution 9
General business condition 10
Financial aspect of the study 11
Conclusion 14
 ACKNOWLEDGMENT

The researchers would like to extend their gratefulness to the almighty God
for providing them the knowledge and wisdom, strength, and courage, and most of
all the virtue of patience and dedication to finish the study.
The researchers are wholeheartedly grateful to the faculty and staff of Holy
Rosary Academy for imparting knowledge and skills for the important contribution
they made for the preparation of the study.
With the deepest gratitude and admiration, the researchers acknowledge the
following who rendered their support, encouragement and advices in the success of
the study.
To Mrs. Ma.Krisel Joy Esponilla and Mr. Armando Espaῆola our
Accounting teachers, thank you for having this experience, we may encounter
hardships yet we overcome it together. Also for helping us in the success of the
study.
To our parents, friends, and respondents who are one way or another in
helping us for the time shared knowledge and understanding. Thank you so much
and more power.

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 CHAPTER ONE

INTRODUCTION

The researchers conducted this feasibility study to find out if the production
and selling of pastillas de Leche in the school canteen could be catchy for the
students.

Pastillas de Leche is also known as candied milk which originated from the
townsfolk of San Miguel,Bulacan. From there, they spread out all over the other
Philippine regions, with a small industry eventually emerging for the product. They
are usually made from carabao or cow milk or a combination of both with refined
sugar and calamondin juice often added during the process.

It is a Filipino delicacy characterized by its softness and sweetness. A

candied milk which will surely be enjoyed by students and teachers especially
when they are stressed out of school works. It has many vitamins that is
beneficiary to your health and can relieve stress.

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 BACKGROUND OF THE STUDY

The Sweet Treats would like to present our business which offer
various flavors of pastillas which would be ube, langka, banana milk and
chocolate. We decided to create this kind business to exceed the expectation of our
costumers.

STATEMENT OF THE PROBLEM

1. Can the business compete with others?

2. Can the business improve the usual taste of ordinary pastillas and
make it extraordinary.

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 CHAPTER II

TECHNICAL ASPECTS OF THE STUDY

LOCATION

Sweet Treats will have its main branch strategically located at the side of Rodrigo
Chua Memorial Hall.

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 OPERATIONAL ASPECT

PRODUCTION PROCEDURE

INGREDIENTS

Milk

 Powdered milk (300g)

 Condensed milk(150ml)
 Refined sugar (1 ½ kg)

Langka

 Powdered milk(300g)
 Condensed milk (150ml)
 Ground langka(100g)
 Refined sugar(1kg)

Ube

 Powdered milk(300g)
 Condensed milk(150ml)
 Ground ube (flavor ube) (100g)
 Refined sugar(1 ½ kg)

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Chocolate

 Powdered milk(300g)

 Condensed milk(150ml)

 Powdered chocolate (100g)

 Refined sugar(1 ½ kg)

Banana

 Powdered milk(300g)

 Condensed milk(150ml)

 Ground banana (flavor banana) (100g)

 Refined sugar(1 ½ kg)

MATERIALS NEEDED

 Large mixing bowl

 Plastic whisk
 Tray
 Molder
 Cellophane
 Glass jar
 Plastic container

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PROCEDURES

Step 1
Prepare all the ingredients and materials needed
Step 2
Milk pastillas de Leche
Combine 300g of powdered milk with 150ml of condensed milk in a large mixing bowl.
Langka pastillas de Leche
Combine 300g of powdered milk with 150ml of condensed milk and 100g of ground langka in a
large mixing bowl.
Ube pastillas de Leche
Combine 300g of powdered milk with 150ml of condensed milk and 100g of ground ube in a
large mixing bowl.
Step 3
Mix and blend evenly using a plastic whisk
Step 4
If the mixture starts to get hard, use your hands to mix it well and slightly massage it but be sure
to wear gloves for sanitary proposes.
Step 5
If the mixture is already well blended, place it in a molder to evenly distribute the mixture
Step 6
Roll each molded mixture into white sugar making sure to cover it entirely.
Step 7
After coating it with sugar, wrap it in yellow/red/green cellophane.
Step 8
Place it in a jar for individual selling or pack it in 10 using a small plastic container or into 20
using a large plastic container.

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 DAILY PRODUCTION COST

PRODUCT UNIT PRICE UNITS TOTAL PRICE

Powdered milk 100 24 000g 500

Chocolate powder 95 12 000g 95

Ground langka 100 100g 100

Ground banana 60 100g 60

Ground ube 50 100g 50

Refined sugar 42 7kg 304

Condensed milk 32 1500ml 160

cellophane 10 20pieces 200

Plastic container(10s) 30 10pieces 300

Plastic container(20s) 30 10pieces 300

TOTAL DAILY PRODUCTION COST 2069

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 MARKETING ASPECT

PRODUCT DESCRIPTION

Pastillas de Leche is a milk-based delicacy that is available in Sweet

Treats, canteen and other sari-sari stores. It will be offered with various
flavors namely ube, langka,chocolate,banana and milk. The size of pastillas
de Leche will be one inch and will be shaped like a ball. It may be bought
individually (per piece) in a pack of ten(10) and in a pack of twenty(20).

MARKETING STRATEGY

PROMOTION
The business will use the “word-of-mouth” advertising strategy.
Furthermore we will make use of social media to advertise our product.

CHANNEL OF DISTRIBUTION

The business will have its product reach its costumers mainly through
Sweet Treats store. It will also be distributed in sari-sari stores and HRA
school canteen.

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 GENERAL BUSINESS CONDITION

YES NO

1. Are you stress of school works?

2. Are you fun of sweet foods?

3. Have you eaten some various flavor of pastillas de Leche?

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 FINANCIAL ASPECTS OF THE STUDY

DEFINITION OF TERMS

Costumers- a person or organizations that buys goods or services from a store

or business

Business-a person’s regular occupation, profession or trade.

Marketing-the action or business of promoting and selling products or services,

including market research and advertising.

Strategy-a plan of action or policy designed to achieve a major or over all

aimed.

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 INCOME STATEMENT FOR THE 1ST YEAR AND CASHFLOW

SWEET TREATS

INCOME STATEMENT

FOR THE MONTH OF JANUARY

Sales php 15, 000.00

Less: Cost of good sold

Direct materials php 2 069.00

Ending inventory php 1500.00

Php 569.00

Php 14, 431.00

Less operating expenses:

Permit and license php 500.00

Advertising expenses php 50.00

Transportation expense php 100.00

Rent expense php 3 000.00

Utilities expense php 500.00

Php 4 150.00

Net operating income Php 10 281.00

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 SCOPE & LIMITATION

This feasibility study focuses in processing Pastillas De Leche

business in Sipalay City, Negros Occidental wherein the target
market, potential clients, or customers are the residences of Sipalay
City, even the students of all the schools in Sipalay City.

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 CONCLUSION

Based on the study conducted by the proponents of Sweet Treats, It has been
proven that it is feasible to put up a business offering sweet delicacy primarily,
Pastillas de Leche. Derived from the results of the survey questionnaire,
majority of respondents will most likely buy Pastillas de Leche making it
possible enough to achieve our business endeavour and success.

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 SWEET TREATS

STATEMENT OF OWNER’S EQUITY

FOR THE MONTH OF JANUARY

Beginning capital:

Relatos, Capital Php 5000.00

Lacsao, Capital Php 5000.00

Garche, Capital Php 5000.00

Php 15,000.00

Add: Net Income Php 10,281.00

Ending capital Php 25, 281.00

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