Libas National High Grade Level Grade 12- HUMSS

School
School and Section
Ms. January Rose F.
Teacher Learning Area Entrepreneurship
Detailed Ubalde
Lesson Plan Teaching Dates
January 20, 2024 Quarter 3rd
and Time

I. OBJECTIVES
The learners demonstrate an understanding of:
A. Content
 concepts, underlying principles, and processes of developing a business
Standards
plan
The learners shall be able to:
B. Performance
 independently or with his/her classmate present an acceptable detailed
Standard
business plan
C. Learning The learners should be able to:
Competencies  determine the possible product/s or service/s that will meet the market
Write the LC need
code for each
At the end of the session, at least 80% of the learners should be able to;
D. Specific
Objectives  define a business plan; and
 identify the key elements/parts of a business plan

II. CONTENT
BASIC CONCEPTS ABOUT THE BUSINESS PLAN
III. LEARNING
RESOURCES
A. References
Department of Education – Philippines. (n.d.). K to 12 most essential learning
1. Teacher’s Guide
competencies with curriculum guide codes: Applied subjects. Department of
pages
Education. (p. 10)
Department of Education – Philippines. (2021). Entrepreneurship: Quarter 1,
2. Learners'
Module 3 – Developing a business plan. Department of Education – Regional
Material pages
Office 10.
B. Other Learning Powerpoint presentation
Resource
IV. PROCEDURES
A. Reviewing the Teacher’s Activity
previous lesson a. Preliminary activities:
or presenting the -Greetings
new lesson -Prayers
-Housekeeping
-Checking of attendance

b. Review the previous lesson about the marketing mix (7Ps) and provide a short
preliminary activity to present the new lesson.

Activity: “EH, IKAW?”

c. The class will think of possible products that they could sell within their
community. The activity will begin with two students sharing their own products
in the class. The last student who can give his/her product will be declared as the
winner for the round. This activity will continue until all of the students have
 enumerated the product/s that they wanted to sell in the market.

d. Ask: “What are the things that your community needs?”

e. Acknowledge the student’s answer and further emphasize that the next lesson
will focus on developing a business plan.
a. Present the lesson objectives, and let the students understand the following:
At the end of the session, the learners should be able to;
c. Establishing a  define a business plan; and
purpose for the  identify the key elements/parts of a business plan
lesson
b. Emphasize that these are the specific knowledge and skills that students are
expected to acquire and master by the end of the lesson.
d. Presenting a. To start the lesson, assess learners’ prior knowledge of a business plan. Ask:
examples/instanc “What do you think is a business plan and its purposes?”
es of the new
lesson. b. Inform the students that today's lesson will elaborate these questions.
a. Ask students to give a brief description of a business plan.

Explain that a business plan is a blueprint of individuals, organizations, or groups

who would like to engage in business. It is a document that helps the small
business owner determine what resources are needed to achieve the objectives of
the firm, and provides a standard against which to evaluate results. It is a sort of a
business blueprint and it keeps the entrepreneur on the right track. It gives a sense
of purpose to the business. It also provides guidance, influence, and leadership, as
well as communicating ideas about goals and the means of achieving them to
e. Discussing the partners, associates, employees and others.It is an essential roadmap for business
new concepts and success. This living document generally projects 3-5 years ahead and outlines the
practicing new route a company intends to take to grow revenues.
skills #1
b. Furthermore, state that there are also purposes of a business plan. They are as
follows:
1. To present a general picture of the enterprise. It serves as a guide in
business policy formulation;
2. To provide guidance for investment decisions and capital expenditures;
3. To serve as guide in the implementation of the plan for business
including marketing, production, organizational, and financial aspects
of the enterprise; and
4. To serve as a selling tool for encouraging investment and financing.
3. Discussing the a. Emphasize that there are different parts of a business plan. They are as follows:
new concepts and
practicing new Section 1: Executive Summary
skills #2 The Executive Summary is a portion of the business plan that
summarizes the plan and states the objectives of the business. The executive
summary appears first in the business plan but is often the last to be created. This
summary provides a brief review of the information within the plan. It quickly
introduces the business and its owners, identifies the industry and target markets,
and identifies the competition. The executive summary also includes the requested
loan amount and the ideal repayment plan, when a loan is requested.

Section 2: Introduction
This covers the compelling reason for selecting a particular project being
proposed. It also presents a clear explanation of the business concept, available
 opportunity, type of industry where the business concept belongs, the target
market, the key people involved, and the financial requirement of the business.

Section 3: Product or Service Description

This segment tackles the characteristics and the details of the proposed idea.

Section 4: Industry Analysis

This part of the business plan shows a situational presentation, at least three to
five years of current data, trends, and latest updates of the industry where the
proposed business idea belongs.

Section 5: Market Analysis

A market analysis involves the search for, and analysis of, data that can be used to
identify, isolate, describe, and quantify a given market or group of customers. The
size, characteristics, and direction of market movement are the basic areas of
interest.

Steps of the Market Analysis

1. Define the objectives of the study.

2. Conduct a situational analysis of the market.
3. Collect secondary data.

Section 6: Marketing Plan

It is a comprehensive document or blueprint that outlines a business' advertising
and marketing efforts for the coming year.

Section 7: Production or Operational Plan

The production or operational plan lays down the specifics of operating or running
the business, and if the marketing plan has the P's that make up the marketing
mix, the production or operational plan has the four M's that comprise the
production or operation of a business: Materials, Machines, Men (and Women),
and Money.

Section 8: Organizational Plan

This details the human resource complement of the business. It also describes the
legal form that the business will take: sole proprietorship, partnership or
corporation.

Section 9: Financial Plan

The financial plan also shows the financial projections of the business from its
startup stage up to the time it registers positive income. Therefore, some projected
financial statements that follow the Generally Accepted Accounting Principles
will be part of the financial plan.

Section 10: Appendices

This portion is intended for miscellaneous items which may not be put in the main
part of the business plan such as photos, contracts, forms, certificates, permits and
other papers related to the business.

b. The students will create a mind map highlighting the essentials in an

entrepreneur’s opportunity-seeking which they think they possess.
4. Developing
mastery a. Instruct the students to create the introductory part of their business plan.
(Leads to
 formative Activity: INTRODUCING A PRODUCT
assessment 3)
5. Finding practical a. The students will be tasked to analyze a business plan.
application of b. They will identify which part of the business plan is being described in the
concepts and given sample.
skills in daily c. Five students will be chosen to read their answers in front of the class.
living
6. Making
generalizations a. The students will summarize the key points in the lesson discussed and ponder
and abstractions on the question: “How is a business plan different from other kinds of
about the lesson documents?”
Provide an identification type of test questions to assess students’ understanding
of the lesson:

Part 1: Identification Type of Test

Instructions: Identify which part of the business plan are the following:
PROPONENT 1. "Walking the talk." Through teaching entrepreneurship courses
for the past 18 years, innovative, determined and reasonable risk taker are
characteristics that can best describe the owner. He found it easier to
conceptualize making plans, execution and management of proposed business.
ORGANIZATION 2. Because of the very limited resources of the proponent, the
proposed business will be formally registered with the Department of Trade and
Industry (DTI) as a single proprietor€ Mr. Melchor Morandarte, a college
professor who is the proponent of this concept shall be the one to manage the
7. Evaluating
entire operations of the business
learning
OBJECTIVES OF THE PROPOSED BUSINESS 3. Provide an alternative but
healthy chip snacks for Kids and health conscious adults, create employment
opportunities in the community through the increase in production of taro and in
the manufacturing of the chip snacks, increase production and sale by 15% in the
first year, 20% on the second year and 30% on the third year of operation. Set the
tone in providing responsible business.
COMPANY BACKGROUND 4. MCM Enterprise is a Bicol-based startup
enterprise manufacture taro chips as an alternative to more commercialized chip
snacks and will be distributed to wholesalers and retailers in the local market. The
business office is located Gateway Avenue, Biñan City, Laguna.
TARGET MARKET 5. The product is suited for all ages especially for
preschoolers and those who are health conscious individuals.
8. Additional Activity: “ENTREPRENEUR INTERVIEW”
activities for a. The students will be asked to answer the following question: “What other ideas
application or or keys to success can you come up with to help the business? “
remediation The students will share their insights in the class regarding the question.

V. REMARKS

VI. REFLECTION
A. No. of learners
who earned 80%
in the evaluation
 B. No. of learners
who require
additional
activities for
remediation who
scored below
80%
C. Did the remedial
lesson work? No.
of learners who
have caught up
with the lesson
D. No. of learners
who continue to
require
remediation
E. Which of my
teaching
strategies worked
well? Why did
this work?
F. What difficulties
did I encounter
which my
principal or
supervisor can
help me solve?
G. What innovation
or localized
material did I
use/discover that
I wish to share
with other
teachers?

Prepared by:

JANUARY ROSE F. UBALDE

SHS Substitute English Teacher

Checked by: Noted by:

JENNY LYNN A. CABRILLAS PhD LENY P. AGAMAO EdD

Head Teacher III Principal I