DCC SDN BHD

11

DCC SDN.BHD BUSINESS PROJECT PROPOSAL

AS1205E

PREFACE

ASSALAMUALAIKUM WARAHMATULLAHI WABARAKATUH

Alhamdulillah we have finally completed our business plan. To be honest, none

of us thought that we can finish this job on time but apparently we did and thank to Allah

SWT for giving us the strength and the will to get it done.

During the whole period of preparing this business plan especially during the final

week before our presentation and before submitting this proposal, we went through a lot

of tough times. We believe without one person that has been guiding us throughout this

journey, we will not going to make it until the finishing line. That person is our tutorial

lecturer Madam Aishah binti Mohamed. We would like to express our high gratitude for

her delicate advices and guidance to us. Thank you very much.

Thank you also to all group members for their assistance and we would like also

to thank to every single person who helped us directly or indirectly. Thank you so much.

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COVER LETTER

DCC SDN. BHD.

NO.7 Lorong Baiduri 1,

26400 Bandar Tun Abdul Razak Jengka,

Pahang Darul Makmur.

Madam Siti Aishah Binti Mohamad,

Lecturer (ENT 300),

Universiti Teknologi Mara Pahang,

26400 Bandar Tun Abdul Razak,

Pahang Darul Makmur. 24 SEPTEMBER

2012

Dear Madam,

ENTREPRENEURSHIP BUSINESS PLAN

As partial requirement of the ENT300 - Fundamentals of Entrepreneurship subject, we

are obliged to submit a Business Plan project to you.

2. For this purpose, we have decided to take the cookies and cake service through

our company DCC SDN.BHD. We chose this type of business since there is plenty of

business opportunities and potentials in this industry in the area of Bandar Tun Abdul

Razak Jengka and residence area. Besides that, these areas are a populated and

commercialised area with a good geographical location, being in town centre, is a bonus

point to our company.

3. As such we submit to you the report on Business Plan for your approval. We

would like to record our thanks and appreciation to madam. We anxiously hope that it

will meet your expectation and that you will be satisfied with the proposed Business

Plan.

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Thank you in advance.

Sincerely,

.................................................................................

(MUHAMAD FITRI BIN MUHAMAD KASIM)

General Manager,

DCC SDN.BHD.

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Table of Contents

PREFACE........................................................................................................................1

ASSALAMUALAIKUM WARAHMATULLAHI WABARAKATUH.......................................1

COVER LETTER..............................................................................................................2

DCC SDN. BHD...............................................................................................................2

ENTREPRENEURSHIP BUSINESS PLAN......................................................................2

(MUHAMAD FITRI BIN MUHAMAD KASIM)....................................................................3

INTRODUCTION TO THE INDUSTRY............................................................................8

PARTNERSHIP AGREEMENT........................................................................................9

COVER LETTER............................................................................................................21

DCC SDN. BHD.............................................................................................................21

EXECUTIVE SUMMARY...............................................................................................23

OBJECTIVE OF THE ORGANIZATION.........................................................................24

FINANCIAL INSTITUTIONS.......................................................................................24

ENTREPRENEURS....................................................................................................24

SUPPLIERS................................................................................................................24

CUSTOMERS.............................................................................................................24

VISION...........................................................................................................................25

MISION.......................................................................................................................... 25

MOTTO..........................................................................................................................25

GOAL.............................................................................................................................25

PURPOSE OF THE BUSINESS PLAN..........................................................................26

BACKGROUND OF THE BUSINESS............................................................................27

COMPANY LOGO..........................................................................................................28

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LOGO DESCRIPTION...................................................................................................28

PARTNERS BACKGROUND.........................................................................................30

.......................................................................................................................................30

PARTNERSHIP AGREEMENT......................................................................................36

INTRODUCTION TO ADMINISTRATION......................................................................50

Administrative objectives:...........................................................................................51

Administrative mission:...............................................................................................51

Business vision:..........................................................................................................51

ORGANIZATIONAL CHART.......................................................................................52

TASKS AND RESPONSIBILITIES..............................................................................53

LIST OF RUMENERATION........................................................................................54

LIST OF FURNITURES..............................................................................................55

LIST OF EQUIPMENTS..............................................................................................56

LIST OF STATIONARY..............................................................................................56

LIST OF ADMINISTRATION BUDGET.......................................................................56

Introduction.................................................................................................................59

Marketing Objective....................................................................................................59

Product and Service Description.................................................................................60

Target Market.............................................................................................................60

DCC Company target market focus on :........................................................................61

Demographic segmentation........................................................................................62

Market Size.................................................................................................................62

Market Size.................................................................................................................62

Market Share..............................................................................................................63

Competitions...............................................................................................................64

Sale Forecast..............................................................................................................65

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Marketing Strategy......................................................................................................66

Product and Service....................................................................................................67

Price Strategy.............................................................................................................68

Discount Pricing.......................................................................................................68

Promotional Pricing.................................................................................................68

Product Bundle Pricing............................................................................................68

Place Strategy............................................................................................................69

Promotion Strategy.....................................................................................................69

Flyers.......................................................................................................................69

Signboard................................................................................................................70

Banner.....................................................................................................................70

Business Card.........................................................................................................71

Internet Ads.............................................................................................................71

Marketing Budget........................................................................................................72

Product Description.....................................................................................................74

Packaging...................................................................................................................75

Operational Department Statement................................................................................77

Department Mission.......................................................................................................77

Organizational Chart......................................................................................................77

Component of operational plan......................................................................................78

Business Input............................................................................................................78

Business output..........................................................................................................78

Transformation process..............................................................................................78

Feedback....................................................................................................................78

External Environment..................................................................................................78

Operational System........................................................................................................79

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Process Planning........................................................................................................79

Process Flow Chart.................................................................................................79

Cakes......................................................................................................................79

Cookies....................................................................................................................80

Activity Flow Chart...................................................................................................81

Production Planning....................................................................................................82

Cakes......................................................................................................................82

Cookies....................................................................................................................82

Business Operation and Hours...................................................................................83

Material Planning........................................................................................................83

Bill of Materials (BOM).............................................................................................83

Cakes......................................................................................................................83

Cookies....................................................................................................................83

Material Requirement Schedule..............................................................................84

Total Raw Material...................................................................................................85

Café Furniture and Fitting...........................................................................................86

Machine and Equipment.............................................................................................87

License, Permits, and Regulation Required................................................................88

Items........................................................................................................................88

Types.......................................................................................................................88

Remark....................................................................................................................88

License for Signboard..............................................................................................88

License....................................................................................................................88

Majlis Daerah Maran...............................................................................................88

Employees Provide Fund (EPF)..............................................................................88

Regulation...............................................................................................................88

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KWSP......................................................................................................................88

License for van and motorcycle...............................................................................88

License....................................................................................................................88

JabatanPengangkutanJalan (JPJ)...........................................................................88

Typhoid injection......................................................................................................88

Regulation...............................................................................................................88

JabatanKesihatan Malaysia.....................................................................................88

Attended Basic Food Management Course.............................................................88

Regulation...............................................................................................................88

Ministry of Health Act..............................................................................................88

Halal certification.....................................................................................................88

Regulation...............................................................................................................88

JabatanKemajuan Islam Malaysia (JAKIM).............................................................88

Scheduled Of Remuneration..........................................................................................89

Operation Budget...........................................................................................................89

Implementation Schedule...............................................................................................90

Kitchen Layout...............................................................................................................91

Café layout.....................................................................................................................91

Introduction....................................................................................................................93

Projected Administrative, Marketing And Operations Expenditure.................................95

Projected Sales And Purchase......................................................................................97

Collection For Sales&Payment For Purchases..............................................................97

Economic Life Of Fixed Assets And Depreciation Method.............................................97

Increase In Working Capital (If Any)...............................................................................98

Ending Stock For Raw Material And Finished Goods....................................................98

Rate Of Taxation (For Private Limited Company)..........................................................98

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Business Background....................................................................................................99

Sources Of Finance.......................................................................................................99

Project Implementation................................................................................................100

Source of Financing.....................................................................................................101

Table Of Depreciation..................................................................................................104

Cash Flow Performa....................................................................................................108

Pro-Forma Income Statement...................................................................................110

Pro forma balance sheet...........................................................................................111

Financial ratio analysis..............................................................................................112

Graph and performance............................................................................................113

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INTRODUCTION TO THE INDUSTRY

Cafe industry is a thriving and developing industry in the current century. With the

growing expense of growing business and organizations, each of them seeks to spend

a lot of time towards their daily works.

Nowadays, many people have no enough time to get their balance diet because

their own daily works. This industry, will cover up their meals anytime they need. This

products are very simple, easy, and good for health.

Truly, this is a global industry for everyone.

PARTNERSHIP AGREEMENT

With reference to the Partner Act 1961 (Revise 1974), this agreement is lawfully

made between the partners of DCC SDN. BHD. The reason of this partnership

agreement is made in order to make sure that all the business operation run accordingly

to the schedule and the main objective of the business can be achieved.

All the partners as below within the business organization make this agreement

in front of the lawyer Mr. Kamal from Kamal & Co. that our company have selected to

represent us.

It is hereby declared that all partners as mentioned below have witnessed and

agreed to accept all terms, conditions and regulations stated as follow:

This partnership is registered under the name of DCC SDN. BHD.

The partners have also agreed to accept the position in DCC SDN. BHD.

enlisted as follow:

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Muhamad Fitri Bin Muhamad Kasim General Manager

Rahmah Binti Ahmad Administration Manager

Mohamad Azfar Bin Zakaria Marketing Manager

Nuramalina Binti Mat Yusoff Operation Manager

Norshazelin Binti Zainol Operation Manager

Nur Hayati Binti Ahmad @ Abdullah Financial Manager

It is also agreed that all profit sharing will be based on the capital contribution of each

partners. Should the company suffer from any loss, of which the negligence caused by

anyone of the partners, that partner will be responsible for the loss.

All the money owns by the partnership or money received on behalf of the partnership

must be credited to the agreed partnership current bank account.

It is also agreed that if in case where any of the partners want to withdraw from the

partnership, then she must give a one month notice to the other partners.

Each of the partners :

Must have and act in good manner and has faith and be trustworthy between each

partner in all business matters.

Must give full effort in any way for the success of the company

Must keep all important information relating to the business confidential from people

outside the business organization.

Must settle all personal problems without involving the company.

All the partners is strictly forbidden (except with the consent from all the partners) to:

Give or transfer own share to the public or people outside the business organization.

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Accept, borrow or lend money owned by the business to other people outside the

business organization except regarding on business matter.

Accept or borrow money owned by the business for personal use. If any partners have

borrowed any money or asset, payback or recovery must be made in one month from

the date borrowed without any interest.

Act or become a surety to any side or person in any activity that can jeopardize the

partnership deed or agreement.

Dispose any asset or liability such as debts, money, or others owned by the partners.

If any partners dies or become paralyzed that may bring difficulty for her to perform her

work, the next-of-kin must give a written notice in between 45 days to other partners if

he/she wants to become a partner, if there is no notice between those periods, the next-

of-kin will receive back the capital contributed by the decreased or the paralyzed partner

according to the agreed proportion.

This agreement can be changed or dissolved if agreed by all the partners under a

memorandum signed by all of the partners.

It is also agreed that any action that may not fall under this agreement can be taken

action or revised under the partnership act 1961 (Revised 1974).

Verify, I am Muhamad Fitri Bin Muhamad Kasim, I/C number 920427-06-5789, address

No.9 Jalan SS4B/13 Kelana Jaya, 47301 Petaling Jaya, Selangor agreed to be part of

partner for DCC SDN.BHD. Which is located at NO.7 Lorong Baiduri 1, 26400 Bandar

Tun Abdul Razak Jengka,

Pahang Darul Makmur. With a contribution of 20% of the total share of RM82, 000, I

promise to accomplish every duty assigned and willing to give full commitment towards

the organization management. I also promise to obey the rules and the regulations as

states in DCC SDN.BHD.

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Yours truly,

.............................

Muhamad Fitri Bin Muhamad Kasim

811019-14-5712

First witness,

..............................

Rahmah Binti Ahmad

811126-01-5222

Second witness,

..............................

Mohamad Azfar Bin Zakaria

880406-14-5115

Third witness,

.................................

Nuramalina Binti Mat Yusoff

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840212-14-6445

Fourth witness,

..............................

Norshazelin Binti Zainol

830210-11-3455

Fifth witness,

..............................

Nur Hayati Binti Ahmad @ Abdullah

800125-06-6445

Verify, I am Rahmah Binti Ahmad, I/C number 811126-01-5222, address No. 08 jln

15/44 40200 Shah Alam agreed to be part of partner for DCC SDN.BHD. Which is

located at NO.7 Lorong Baiduri 1, 26400 Bandar Tun Abdul Razak Jengka, Pahang

Darul Makmur. With a contribution of 20% of the total share of RM82, 000, I promise to

accomplish every duty assigned and willing to give full commitment towards the

organization management. I also promise to obey the rules and the regulations as


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Yours truly,

.............................

Rahmah Binti Ahmad

811126-01-5222

First witness,

..............................


811019-14-5712

Second witness,

..............................


880406-14-5115

Third witness,

.................................


840212-14-6445

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Fourth witness,

..............................


830210-11-3455

Fifth witness,

..............................


800125-06-6445

Verify, I am Mohamad Azfar Bin Zakaria, I/C number 880406-14-5115, address B44

Aman Dua,Damansara , agreed to be part of partner for DCC SDN.BHD. Which is






Yours truly,

.............................


880406-14-5115

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First witness,

.............................


811019-14-5712

Second witness,

..............................

Rahmah Binti Ahmad

811126-01-5222

Third witness,

..............................


880406-14-5115

Fourth witness,

.................................


830210-11-3455

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Fifth witness,

..............................


800125-06-6445

Verify, I am Nuramalina Binti Mat Yusoff, I/C number 840212-14-6445, address No. 30,

Jln Bukit Indah, 1/7 Taman Bukit Indah, 68000 Ampang, Selangor agreed to be part of


Tun Abdul Razak Jengka, Pahang Darul Makmur. With a contribution of 20% of the total

share of RM82, 000, I promise to accomplish every duty assigned and willing to give full

commitment towards the organization management. I also promise to obey the rules

and the regulations as states in DCC SDN.BHD.

Yours truly,

.............................


840212-14-6445

First witness,

..............................


811019-14-5712

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Second witness,

..............................

Rahmah Binti Ahmad

811126-01-5222

Third witness,

.................................

Mohamd Azfar Bin Zakaria

880406-14-5115

Fourth witness,

..............................


830210-11-3455

Fifth witness,

..............................


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800125-06-6445

Verify, I am Norshazelin Binti Zainol, I/C number 830210-11-3455, address No. 3, Jln

Melor, 1/3 Taman Merpati Indah, 68000 Rawang, Selangor agreed to be part of partner

for DCC SDN.BHD. Which is located at NO.7 Lorong Baiduri 1, 26400 Bandar Tun

Abdul Razak Jengka, Pahang Darul Makmur. With a contribution of 20% of the total

share of RM82,000, I promise to accomplish every duty assigned and willing to give full



Yours truly,

.............................


830210-11-3455

First witness,

..............................


811019-14-5712

Second witness,

..............................

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Rahmah Binti Ahmad

811126-01-5222

Third witness,

.................................


880406-14-5115

Fourth witness,

..............................


840212-14-6445

Fifth witness,

..............................


840212-14-6445

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Verify, I am Nur Hayati Binti Ahmad @ Abdullah, I/C number 800125-06-6445, address

No. 67, Taman Melati, 28700, Bentong agreed to be part of partner for DCC SDN.BHD.

Which is located at NO.7 Lorong Baiduri 1, 26400 Bandar Tun Abdul Razak Jengka,

Pahang Darul Makmur. With a contribution of 20% of the total share of RM82,000, I




Yours truly,

.............................


800125-06-6445

First witness,

..............................


811019-14-5712

Second witness,

..............................

Rahmah Binti Ahmad

811126-01-5222

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Third witness,

.................................


880406-14-5115

Fourth witness,

..............................


840212-14-6445

Fifth witness,

..............................


830210-11-3455

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EXECUTIVE SUMMARY

DCC Sdn. Bhd. is a new company that operated in Malaysia. It is the first

company that being managed by bumiputera. The name of this company is come out

from the imagination by the partnerships members. It shows that how we positioning our

products in customer’s mind until they can remembering our company’s name, simple

and easily to pronounce.

As for the business, we are providing a special, delicious cookies and cakes for

the Malaysian. As we go thru with the changes of environment, people nowadays don’t

put on simple food on their own daily meals. So, our surveying we conclude that we are

going to provide the Malaysia with de simple, special, cookies and cakes, that are well

in high product’s quality.

We are starting the business with the total capital of RM250,000 and all of the

partners are contributing RM60,000. We have six workers that is general manager,

administration manager, operational manager, marketing manager, financial manager,

and one from the operational department.

Our market target of customers’ characteristic is come from all income level, and

for all of the customers’ level of ages. Even children also can effort to buy our products.

Business plan is necessary to all entrepreneurs. It is prepared toa group of

people which are owners itself, bankers, suppliers, customers and employees. This plan

include in Business Plan chapter which is consists of marketing, operation, organization,

and financial plan.

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We are believe that we will be able to achieve our business goal with our business

financial position statement. We will get our return modal within short time and our

current ratio will cover our liabilities and put our business in comfort stage with the

highest

OBJECTIVE OF THE ORGANIZATION

FINANCIAL INSTITUTIONS

The business plan is a communications tool to inform and persuade the

financial institutions in order for the business to support a loan application

and venture capital and equity funding. Financial institutions will need to

be convinced of the viability of the business.

Entrepreneur have to explain the purpose of the loan, its usage and

repayment method. Financial institutions will expect the plan to cover all

the main points.

ENTREPRENEURS

Business plan enables the entrepreneur to evaluate new product line and

services, promotion, or expansion. They need to understand and forecast

the company’s staffing needs and to document marketing plan because a

well-documented marketing plan is essential to the growth of a business.

Besides that, business plan helps them to define agreements between

partners and to better understand the competition, analyze it and

understand company’s competitive advantages.

SUPPLIERS

The business plan is significant to convince the suppliers of the capability

of credit given on purchase of materials from versatile suppliers.

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CUSTOMERS

The business plan should be able to show the benefits and rewards it

brings to customers when using the service. We can define the benefits

and perceptions of the characteristics of the service according to customer

preferences.

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VISION

To give the best cookies and cakes to all people with the healthy ones and make the

people loves cookies and cakes.

MISION

1. To ensure that customer get the best quality of cookies and cakes.

2. To give the healthy cookies and cakes and ensure it can be eat by all stages of

ages.

3. Giving the best services that comes with a good quality of food.

4. Satisfy each of the customer needs and avoid all sides of cognitive dissonance.

5. Tried our best to fulfill the customer needs.

MOTTO

Quality Is Our Priority.

GOAL

Personal Goals:

Devote at least 40 hours per month specifically to marketing

Obtain at least one speaking engagement per month related to organic food and

living

Set up operations so that it is possible to take two week vacation in second year

of operation

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Business Goals:

Achieve total annual revenue of over RM300,000 in year 2

Achieve an average monthly transactions per customer of 6 by end of year 4

Achieve average monthly spend per customer of RM36 by end of year 3

Strategic Goals:

Raise funding to expand or franchise in the fourth year of operation after the

concept and brand has been proven

Achieve 99.5% customer satisfaction (199 in 200 customers leaves satisfied)

Achieve 15% market of Union Station breakfast customers by end of year 3.

PURPOSE OF THE BUSINESS PLAN

Basically, this business plan was prepared with certain purpose. Below are the identified

main purposes of the business plan;

1. As an important piece of document that will serve as guidance to the owner,

investor, suppliers, customers and our company’s partner.

Creating a clear and transparent outline for current and future referral; to avoid

miscommunications or understandings among all parties involved and

participating, as well as gaining confidence and fervour from all the stakeholders

in our business endeavour.

2. To attract banker.

To convince the bankers in black in white that the business is an ideal investment

and expected to flourish in its industry thus obtaining and incremental rise up in

the capital application in order to help the business venture.

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3. As guideline for companies operation

This is important to ensure that all the activities goes smoothly and are aligned

with the organization’s goals and objective in achieving long-term success in the

industry.

4. To distribute business resources effectively.

To become cost-efficient in every task and to eliminate the wastage elements in

all aspects of the businesses.

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BACKGROUND OF THE BUSINESS

Our cafe, DCC Sdn. Bhd., was developed on July 1st 2012. DCC was built at

No.7 Lorong Baiduri 1 Lot Nadi Kota, 26400 Bandar Tun Abdul Razak Jengka, Pahang

Darul Makmur.

This café was established by 6 partnership members, that consist of two man

and four woman, that cooperated together. The idea come when one of the partnership

members suggested that cookies and cakes can get owesome respond from customers

that come from all of level of ages. DCC is providing variety of cookies and cakes. The

materials used to make this products is suitable for every types of customer’s taste. This

cafe also provides various types of cookies and cakes for every race in Malaysia.

We hope that this business is meeting the demand of each our prospect. To built

this business, we have put all of our effort and does some research on the market

demand for the products. We also hope that our business, DCC Sdn. Bhd., can run

smoothly. For all of our company’s staff, we hope that they are giving all their effort on

perform their own duties. The most important in this business is we want to make sure

that every customers will satisfy with our products’ and service’s quality. So, we believe

that DCC Sdn. Bhd. is profitable and will be successful in Malaysia also will burst out to

international market.

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COMPANY LOGO

LOGO DESCRIPTION

As for the logo that we are really put a mean on every words or colours that we use. For

the company’s names, DCC, we interpret as:

D-Daily

C-Cookies

C-Cakes

These words represent our products in DCC Sdn. Bhd. We illustrate it from our main

and side products, cookies and cakes, and we use and combine together the first letter

from each words to form DCC. It is very simple, easy to pronounce and to be

remembered by our customers.

As for the colours, we represent it as:

Dark blue, red and yellow (c-k-i-e-s), light blue(cakes)

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-represent as attractive medium towards our customers that comes from every level of

ages.

For the two pieces of cookies picture, we represent it as:

-showing the symbolic as our main products.

Chef Hat

-symbolic as our products, cookies and cakes, are made by the best chef.

Cake Decorating Icing Tips

-showing that we also give cake decorating icing service to our customers who wants to

decorate their own cakes.

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PARTNERS BACKGROUND

Position : General Manager

Name : Muhamad Fitri Bin Muhamad Kasim

Identity Card Number : 811019-14-5712

Address : No.9 Jalan SS4B/13 Kelana Jaya

E-mail Address : [email protected]

Telephone Number : 017 -2344567

Date of Birth : 19. 10. 1981

Age : 31

Marital Status : Single

Academic Qualifications : SPM

Diploma in Business Study

Bachelor in Administrative Science

Master in Corporate Administration

Skills : Creative Thinking and Excellent

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Knowledge and Skill : Leadership Skill, Technology

Experience : Open Small Business

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Position : Administration Manager

Name : Rahmah Binti Ahmad


Address : No. 08 jln 15/44 40200 Shah Alam


Telephone Number : 017-6663290

Date of Birth : 26. 11. 1981

Age : 31

Marital Status : Engaged



Bachelor in Industrial Relation

Skills : Creative and critical skill.

Experience : 6 years’ experience industrial relation and

owns Family business.

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Position : Marketing Manager

Name : Mohamad Azfar Bin Zakaria


Address : B44 Aman Dua,Damansara


Telephone Number : 0176973419

Date of Birth : 06. 04. 1988

Age : 25




Bachelor in Event Management


Course Attended : Donald Trump, How to Manage Successful

Business

Skills : Creative Thinking and Excellent in Photograp

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Experience : 3 years in Trussing System

Position : Operation Manager

Name : Noramalina Binti Mat Yusoff


Address : No. 30, Jln Bukit Indah, 1/7 Taman BukitIndah,

68000 Ampang, Selangor


Telephone Number : 013 - 8245915

Date of Birth : 12. 2. 1984

Age : 28






Leadership Skill, Technological

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Knowledge and Skill


Position : Operation Manager

Name : Norshazelin Binti Zainol


Address : No. 3, Jln Melor, 1/3 Taman Merpati Indah,

68000 Rawang, Selangor




Age : 29






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Leadership Skill, Technological

Position : Financial Manager

Name : Nur Hayati Binti Ahmad @ Abdullah


Address : No. 67, Taman Melati, 28700, Bentong




Age : 32



Diploma in Banking

Bachelor in Finance


Course Attended : Donald Trump, How to Handle Financial


Leadership Skill & Technological

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PARTNERSHIP AGREEMENT

With reference to the Partner Act 1961 (Revise 1974), this agreement is lawfully

made between the partners of DCC SDN. BHD. The reason of this partnership

agreement is made in order to make sure that all the business operation run accordingly

to the schedule and the main objective of the business can be achieved.

All the partners as below within the business organization make this agreement

in front of the lawyer Mr. Kamal from Kamal & Co. that our company have selected to

represent us.

It is hereby declared that all partners as mentioned below have witnessed and

agreed to accept all terms, conditions and regulations stated as follow:

This partnership is registered under the name of DCC SDN. BHD.

The partners have also agreed to accept the position in DCC SDN. BHD.

enlisted as follow:

Muhamad Fitri Bin Muhamad Kasim General Manager

Rahmah Binti Ahmad Administration Manager

Mohamad Azfar Bin Zakaria Marketing Manager

Nuramalina Binti Mat Yusoff Operation Manager

Norshazelin Binti Zainol Operation Manager

Nur Hayati Binti Ahmad @ Abdullah Financial Manager

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AS1205E

It is also agreed that all profit sharing will be based on the capital contribution of each

partners. Should the company suffer from any loss, of which the negligence caused by

anyone of the partners, that partner will be responsible for the loss.

All the money owns by the partnership or money received on behalf of the partnership

must be credited to the agreed partnership current bank account.

It is also agreed that if in case where any of the partners want to withdraw from the

partnership, then she must give a one month notice to the other partners.

Each of the partners :

Must have and act in good manner and has faith and be trustworthy between each

partner in all business matters.

Must give full effort in any way for the success of the company

Must keep all important information relating to the business confidential from people

outside the business organization.

Must settle all personal problems without involving the company.

All the partners is strictly forbidden (except with the consent from all the partners) to:

Give or transfer own share to the public or people outside the business organization.

Accept, borrow or lend money owned by the business to other people outside the

business organization except regarding on business matter.

Accept or borrow money owned by the business for personal use. If any partners have

borrowed any money or asset, payback or recovery must be made in one month from

the date borrowed without any interest.

Act or become a surety to any side or person in any activity that can jeopardize the

partnership deed or agreement.

Dispose any asset or liability such as debts, money, or others owned by the partners.

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AS1205E

If any partners dies or become paralyzed that may bring difficulty for her to perform her

work, the next-of-kin must give a written notice in between 45 days to other partners if

he/she wants to become a partner, if there is no notice between those periods, the next-

of-kin will receive back the capital contributed by the decreased or the paralyzed partner

according to the agreed proportion.

This agreement can be changed or dissolved if agreed by all the partners under a

memorandum signed by all of the partners.

It is also agreed that any action that may not fall under this agreement can be taken

action or revised under the partnership act 1961 (Revised 1974).

Verify, I am Muhamad Fitri Bin Muhamad Kasim, I/C number 920427-06-5789, address

No.9 Jalan SS4B/13 Kelana Jaya, 47301 Petaling Jaya, Selangor agreed to be part of


Tun Abdul Razak Jengka,

Pahang Darul Makmur. With a contribution of 20% of the total share of RM82, 000, I




Yours truly,

.............................


811019-14-5712

First witness,

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11


AS1205E

..............................

Rahmah Binti Ahmad

811126-01-5222

Second witness,

..............................


880406-14-5115

Third witness,

.................................


840212-14-6445

Fourth witness,

..............................


830210-11-3455

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AS1205E

Fifth witness,

..............................


800125-06-6445

Verify, I am Rahmah Binti Ahmad, I/C number 811126-01-5222, address No. 08 jln

15/44 40200 Shah Alam agreed to be part of partner for DCC SDN.BHD. Which is






Yours truly,

.............................

Rahmah Binti Ahmad

811126-01-5222

First witness,

..............................

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11


AS1205E


811019-14-5712

Second witness,

..............................


880406-14-5115

Third witness,

.................................


840212-14-6445

Fourth witness,

..............................


830210-11-3455

Fifth witness,

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AS1205E

..............................


800125-06-6445

Verify, I am Mohamad Azfar Bin Zakaria, I/C number 880406-14-5115, address B44

Aman Dua,Damansara , agreed to be part of partner for DCC SDN.BHD. Which is






Yours truly,

.............................


880406-14-5115

First witness,

.............................


811019-14-5712

|

11


AS1205E

Second witness,

..............................

Rahmah Binti Ahmad

811126-01-5222

Third witness,

..............................


880406-14-5115

Fourth witness,

.................................


830210-11-3455

Fifth witness,

..............................

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AS1205E


800125-06-6445

Verify, I am Nuramalina Binti Mat Yusoff, I/C number 840212-14-6445, address No. 30,

Jln Bukit Indah, 1/7 Taman Bukit Indah, 68000 Ampang, Selangor agreed to be part of


Tun Abdul Razak Jengka, Pahang Darul Makmur. With a contribution of 20% of the total

share of RM82, 000, I promise to accomplish every duty assigned and willing to give full



Yours truly,

.............................


840212-14-6445

First witness,

..............................


811019-14-5712

Second witness,

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AS1205E

..............................

Rahmah Binti Ahmad

811126-01-5222

Third witness,

.................................

Mohamd Azfar Bin Zakaria

880406-14-5115

Fourth witness,

..............................


830210-11-3455

Fifth witness,

..............................


800125-06-6445

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AS1205E

Verify, I am Norshazelin Binti Zainol, I/C number 830210-11-3455, address No. 3, Jln

Melor, 1/3 Taman Merpati Indah, 68000 Rawang, Selangor agreed to be part of partner

for DCC SDN.BHD. Which is located at NO.7 Lorong Baiduri 1, 26400 Bandar Tun

Abdul Razak Jengka, Pahang Darul Makmur. With a contribution of 20% of the total

share of RM82,000, I promise to accomplish every duty assigned and willing to give full



Yours truly,

.............................


830210-11-3455

First witness,

..............................


811019-14-5712

Second witness,

..............................

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AS1205E

Rahmah Binti Ahmad

811126-01-5222

Third witness,

.................................


880406-14-5115

Fourth witness,

..............................


840212-14-6445

Fifth witness,

..............................


840212-14-6445

|

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AS1205E

Verify, I am Nur Hayati Binti Ahmad @ Abdullah, I/C number 800125-06-6445, address

No. 67, Taman Melati, 28700, Bentong agreed to be part of partner for DCC SDN.BHD.

Which is located at NO.7 Lorong Baiduri 1, 26400 Bandar Tun Abdul Razak Jengka,

Pahang Darul Makmur. With a contribution of 20% of the total share of RM82,000, I




Yours truly,

.............................


800125-06-6445

First witness,

..............................


811019-14-5712

Second witness,

..............................

Rahmah Binti Ahmad

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AS1205E

811126-01-5222

Third witness,

.................................


880406-14-5115

Fourth witness,

..............................


840212-14-6445

Fifth witness,

..............................


830210-11-3455

|

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AS1205E

ADMINISTRATION PLAN

INTRODUCTION TO ADMINISTRATION

In an organization, manager will have to play their role in order to achieve the

vision, mission, and objectives of the organization. Management of a company functions

by planning, leading and controlling.

DCC Sdn. Bhd. must have dicipline staffs as the representive of the company.

Administration will lead and take care of every staffs in the company so that they will

feel satisfied and secured. This management is responsible to make sure that staffs

welfare are guaranteed.

Administrative department will help assisting each of the employees by

determines the equipments and the personal needed in order to run business smoothly.

This department also plays its role to give a good look at the workforce during their

selections and training to maintain the standard of the specification.

Work with etiquette is absolute needed in DCC Sdn. Bhd. as stated in the

administrative objectives. Employees need to be committed and honest toward their

jobs. Administrative manager is able to instruct other employee in doing work. This

manager must record all things that happen in the company and outside that related

with the company beside helping general manager.

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AS1205E

Administrative objectives:

To determine the equipments and the personal needed in order to run business

smoothly.

A good look at the workforce during their selections and training to maintain the

standard of the specification.

To ensure the employee work with full commitment and honest.

To determine overall budget for administration in terms of fixed asset and other

expenses.

To use all the knowledge and share the good skill from each partners.

Administrative mission:

To satisfied every employees in the company by giving the appropriate

compensation and taking care of their welfares.

Business vision:

To gain low employment turnover by each year.

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AS1205E

ORGANIZATIONAL CHART

|

GENERAL MANAGER

MUHAMMAD FITRI BIN MUHAMAD KASIM

ADMINISTRATIONMANAGER

OFFICE

OPERATIONAL MANAGER

MARKETING MANAGER

FINANCIAL MANAGER

CAFE

RAHMAH BINTI AHMAD

NORSHAZELIN BINTI ZAINOL

NURAMALINA BINTI MAT YUSOFF

MOHAMAD AZFAR BIN ZAKARIA

NUR HAYATI BINTI AHMAD @

ABDULLAH

CHEF (2)DELIVERY (1)

DELIVERY RECEPTIONIST (1) CASHIER (1)

WAITER (2)

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AS1205E

LIST OF PERSONNEL

POSITION PERSONNEL

General Manager 1

Administrative Manager 1

Marketing Manager 1

Operational Manager 2

Financial Manager 1

TOTAL 6

TASKS AND RESPONSIBILITIES

Making decision and signing agreement

Must have a good communication skill to help solving employee’s problem.

Manage the activity so that it will be done smoothly.

Tend other manager to achieve goal.

Record and manage the organization document.

|

GENERAL MANAGER

ADMINISTRATIVE MANAGER

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AS1205E

Give instruction other workers.

Communicate and interact with the outsider.

Helping general manager.

Promote the product.

Arrange strategy to attract customer.

Provide new idea to enhance sell.

Assist other to increase quality and quantity of productivity.

Supervise the workers.

Managing the operational budget.

Control the relationship between the workers.

Control the operational process.

Collect and calculate company’s financial document.

Keep maintaining company’s profit.

Planning for reducing cost and increasing profit.

Control any immoral activity.

|

MARKETING MANAGER

OPERATIONAL MANAGER

FINANCIAL MANAGER

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AS1205E

LIST OF RUMENERATION

POSITIONNO OF STAFF

MONTHLY SALARY (RM)

EPF 12(RM) (B)

SOCSO2.5(RM) (C)

TOTAL AMOUNT (RM) (A+B+C)

General Manager

1 1800 216 45 2061.00

Administration Manager

1 1200 180 37.5 1717.50

Marketing Manager

1 1200 144 20 1417.50

Operation Manager

2 2400 144 40 1717.50

Financial Manager

1 1200 144 20 1417.50

TOTAL 6 7800 828 163.00 8286.00

LIST OF FURNITURES

ITEM QUANTITYPRICE PER UNIT (RM)

TOTAL COST (RM)

Meeting set 1 500 500

Document cabinet (large)

2 250 500

Document cabinet (small)

2 150 300

Official desk set (large)

1 150 150

Official desk set (small)

5 100 500

Sofa set 2 500 1000

File cabinet (large) 1 200 200

Reception table set 1 500 500

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TOTAL 3650

LIST OF EQUIPMENTS


TOTAL COST (RM)

Lamp 5 20 100

Air conditioner 1 2000 2000

Printer 1 588 588

Fire extinguisher 1 70 70

Telephone 1 40 40

Desktop 1 800 800

CCTV 1 150 150

Cleaning set 1 15 15

Emergency light 1 150 150

TOTAL 3913

LIST OF STATIONARY


TOTAL COST (RM)

Office file 7 3 21

A4 Paper 2 12 24

Board 1 25 25

Other - - 150

TOTAL 220

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AS1205E

LIST OF ADMINISTRATION BUDGET

SUBJECTFIXED ASSET EXPENSES (RM)

MONTHLY EXPENSES (RM)

OTHER EXPENSES (RM)

Fixed asset expenses

Office Furniture and equipments

7563.00

Working capitalSalary

7800.00

EPF 828.00

SOCSO 163.00

Bills : Electricity Telephone Water Internet

120.0050.0060.0068.00

Other expenses : Preliminary

expenses Stationary

expenses

3500.00220.00

TOTAL 7563.00 9089.00 3720.00

MARKETING PLAN

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AS1205E

Introduction

Logically, the purpose of running a business is to gain profits and growth. This is a

fact that we cannot out run because there is no one on earth that will run a business just

to finish up their initial capital and waste their money. This is where the importance of

marketing plan plays an important role since it is one of the major step that will directly

contribute in achieving our business objective. Marketing includes activities such as the

assessment and satisfaction of present and potential customers, determining prices and

pricing policies, developing distribution strategies, and also communicating with

customers. This is not something small which can be done by one person alone, but it

needs the participant of everyone in organization. Therefore, it is a ‘must’ for every

business people to be exposed on the basic knowledge of marketing.

Basically, a marketing plan is a written document that acts as a guidance in the

marketing field usually referred by the marketing manager. This includes marketing

activities such as the designing activities related to achieving the marketing objective

and the changes in the marketing environment. It is also a basis for all marketing

strategies and decision making. It is advice that every marketing manager to be aware

of this matter so that they can make sure all the plans are running smoothly and can

overcome errors so that the goals and objective of the company can be achieved.

Our company will be implementing various ways to make sure that our service will

attract many customers into trying and coming to our center. Beside that we will also be

informing our respected customer on our activities from time to time so that they will be

well informed and will not feel left out because we do not care about their feelings and

perspective view.

Our company, DCC SDN.BHD. will also be concentrating on target market,

competitors and promotional strategies in marketing services to reach our sales target.

Our business main priority is to maximize our business profit without neglecting the

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AS1205E

satisfaction of our customer. For that, it is important for our company to plan an

implement ways on achieving our customers satisfaction and gain their trust

Marketing Objective

i. To overcome other competitors in this area by using a well organize business

strategies.

ii. To gain respect and trust from our customer by fulfilling their needs and request.

iii. To be able on paying back the bank loan and overcome our initial cost within 2

years.

iv. To expand our business or even franchising our DCC Café.

Product and Service Description

The business that we will be operating consist of two part which is major and minor.

The major business for our country is basically by providing products to customers

through our café and delivery method and the minor part is consist of supplying our

products to catering service. We will provide our own hand make and fresh product that

is cakes and cookies. Our cakes comes at many unique and our own idea of flavors

such as fruit and ice cream icing vanilla that comes with fresh fruit slice on the top of

cakes like strawberry, mango, apple twist, grape, kiwi, and lastly our special recipe that

is chocolate banana. We always make sure that our fruit is in 100% freshness condition

so that our cakes quality will be in top condition. Our Second product is cookies,by

using more advanced baking machine and well trained workers, we guarantee that our

hand make cookies will be most delicious among other café’s cookies offered. All flavor

comes from cookies are specially create by our company such as chocolate moist,

strawberry cherry, guava brown sugar, apple twist and almond nuts.

Our company motto which is ‘Quality Is Our Priority’ shows that we do care about

our product not just to fulfilled customers needed but we also always care about our

company pride by making product that comes with highest quality compared to other

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AS1205E

company’s product. From this, our customers not only get their favourite cakes and

cookies but also they can taste the highest quality of our product all the time and can

also benefit their health.

Besides providing a good quality product and good environment and utilities in our

café for the satisfaction of our customer, our company also will offer our products sell for

catering service usually made for important ceremony such as wedding and annual

dinner. This not only attract our customers to choose our product but at the same time

can increase our business income.

Target Market

Target market are also known as a group of customers or buyers that the

organization are trying to attract to use their service and buy their product. It is important

for our company to identify target market so that they can evaluate thus predict the

number of actual and potential customers in the market that would actually use the

service offered by the company since they will be the one who is going to generate the

sales and contribute to our company business. Other than that, the importance of

identifying the target market is so that we can estimate and do an early estimation on

weather our product and service is good enough to compete with other competitors.

This process is also known as the market opportunity analysis (MOA).From the

research done, we know that there are three general strategies used for selecting the

target market that are by appealing to the entire market with one marketing mix,

concentrating on one segment, or appealing to multiple market segments using multiple

marketing mixes.

DCC SDN. BHD. Companies will be offering services regarding supplying products

for catering and delivery method, selling our special makes cakes and cookies, in cafe.

To execute our business plan, we have decided to open our first branch in Bandar

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AS1205E

Pusat Jengka. Our choosen location is basically a small town with a small number of

population but shows huge potential to developed. Besides that, our companies is also

located near UiTM, an educational institution which is our primary target since most of

our customer will consist of students because cakes and cookies are always be the

choosen one for them to celebrating some events likes dinner, friend’s birthday and as a

present.

Our secondary target will be the children that lives around Bandar Pusat Jengka.

Many children likes cakes and cookies that come with variety colour and patern. So this

can be our secondary main target market for our products. The third target is mainly for

adults. Some adults have their favourite for cakes and cookies. So we provide some

basic flavor so that they can choose pure products.

DCC Company target market focus on :

Demographic segmentation

Marketer usually will take count on the demographic information since it is easily

obtain and have a direct effect on the consumers lifestyle, thus effecting our company

performance. Some common bases of a demographic segmentation involves the age,

gender, income, ethnic background, and family life cycle. Currently there is two cakes

and bakery shops located in Bandar Pusat Jengka for now. So, by building our café that

included selling of cakes and cookies, we are for sure to get a good respond and

popularity from the resident here.

Market Size

Market size is actually referring to the number of potential customer located in a group

of target including those proportion controlled by existing competitors which has the

same target market. After conducting some research, we estimated that there are

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AS1205E

around 20,000 people living around Bandar Pusat Jengka. There are actually covers

10km-25km around the Bandar Pusat Jengka. The population of family estimated is

between 500 to 800 families. The majority living in Jengka consists of Malays which is

99 percent, while the other 1 percent stands from other races such as Chinese, Indians

and others. This research and survey done included all type of ages such as adult,

teenagers and also children. The result of market size obtain is as follows:

Market SizeFrom 20,000 people, we had targeted about 70% as our target market to increase our sale :

|

Children : 20% Student : 35%Adult : 15% 70%

Target Market = population size x target market percentage = 20,000 x 70% = 14,000

Market Size = Target Market x SellingPrice

PERCENTAGE (%) NO. OF PEOPLE

Adult 35 7000

Students/Teenagers 37.5 7500

Children 27.5 5500

Total market size 100 20,000

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AS1205E

Market Share

We have two business competitor that is offering the same product and service in

Jengka for now. Plus our competitor only offer selling products and café but do not offer

catering services. So basically the market share before the involvement of our

company, DCC SDN. BHD., two of our competitors holds 55% and 45% respectively of

the total market share and can obtain income about RM2,100,000.00 a year. The table

below shows before and after of including the entry of DCC SDN. BHD. company :

Before involvement :

Competitors Market Share Total Per Year (RM)

Mon’s Bakery 55% 1,155,000

Kak Ana’s Bakery 45% 945,000

TOTAL 100% 2,100,000

After involvement :

Competitors Market Share Total Per Year (RM)

Mon’s Bakery 40% 840,000

Kak Ana’s Bakery 35% 735,000

DCC Company 25% 525,000

TOTAL 100% 2,100,000

Competitions

Competitions occurs when there are competitors, other business company that offers

the same type of service and product in the same area and to the same target market

as ours. This is something that we can not avoid since there will always be a new

competitors joining the target market. Since our DCC SDN. BHD. Company is still new

in business, we have other companies that have already start running the same

business field as ours. In Jengka, basically there is two competitors and both the

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Market Size = Target Market x SellingPrice

11


AS1205E

company is located in Bandar Pusat Jengka. This will chances of our business to

succeed with the knowledge of analysis of other competitors strength and weakness. It

is important for us to improve from time to time to make sure that our company will able

to compete with the existing competitors.

Competitors that we are considering :

Competitors Strength Weakness

Mon’s Bakery

• Strong brand name• Have their own regular

customers• Already established and is

known by many student and Jengka resident

• Service hour too short• Low promotion and

activities• The environment is

notInteresting

Kak Ana’s Bakery• Well known around

Bandar Jengka• Good service

• Expensive• Limited flavor choice• Facilities offered are

not the latest one

|

40%

35%

25%

Market Share

Mon's BakeryKak Ana's BakeryDCC Comapany

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AS1205E

Sale Forecast

The expected income for DCC SDN. BHD. Company :

MONTH SALES COLLECTION

January RM 59,700.00February RM 49,200.00

March RM 48,000.00April RM 52,150.00May RM 53,500.00June RM 50,000.00July RM 38,100.00

August RM 63,500.00September RM 53,500.00

October RM 51,200.00November RM 55,500.00December RM 58,650.00

TOTAL RM 525,000.00

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AS1205E

Marketing Strategy

There are actually plenty of activities involving the target market strategies such as

the selection of the target market, the setting of a marketing objective, the development

and maintenance of a marketing mix and other activities that will produce satisfaction for

our target market. Usually the marketing strategies consist of four major steps or better

known as the 4P’s of marketing. If these steps are followed and planned carefully, it

may produce and result a creatively combined interrelated and independent marketing

activities.

DCC SDN. BHD. Company has bright future to succeed in this business industry and

is expected to produce larger profits due to several factors. Our company will be

providing excellent products and services to satisfy our customer and at the same time

making some profit as well. In achieving our target, our company will be executing the

marketing strategies by introducing the product and service offered, price determination,

locating a strategic place for our company and also doing some promotion

In other words, marketing strategies plays an important role in achieving our

company’s objective by introducing and attracting the customers. That is why DCC

Company is setting the marketing strategy based on the 4P’s formula that stands for:

i. Product

ii. Price

iii. Place/distribution

iv. Promotion

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AS1205E

Product and Service

The first marketing strategy in 4P’S formula basically begins with the product and

service offering. To attract our customer, we will be offering them high quality product

and serving them with the best services at a very reasonable and affordable price. This

is to make sure that our customer’s needs are not neglected and for them to feel

comfortable coming to our café. We think that it is not right for our company to only

concentrate on getting profits without giving our customer’s the best service and

product. Based on our target market that is students, children and adults, we have

different strategy in our business to attract these type of our customers based on their

age and life style to choose our products.

Our first mainly target customers is comes from students. Basically students age is

range between 12 years old until 23 years old that study in many institutions around

Bandar Pusat Jengka. So, we can focus on our products by packaging method. Most of

the students like to buy cakes and cookies for their friends as present. By designing our

package box with unique and beautiful feature. This surely can attract them to buy our

products and can promote our products too to their friends.

Secondly, our target is comes from children. As we know, children love something

with variety of design and type. This also goes to food. So, we also provide our product

likes cakes and cookies that comes with many design and colour to attract children to

choose our products. Example design that we use to decorate our cakes is by adding

toys on top of cakes and decorate the cake icing with their favourite cartoon. For

cookies, we add some candy likes M&M candy chocolate on top of the cookies. Parents

surely come to our café to buy our products for their children.

Lastly, we can attract adults citizen to choose our products by providing high quality

and healthy products. Adults now always concern about their health in choosing food

that they want to eat. So, we take an alternative to serve our adult customers by

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AS1205E

labeling our products from simple tags attached to our product’s package box. This can

make them more confident to choose our products because we have label our products

with approved certificate about quality and nutrient content in our products.

Price Strategy

The second most important strategy in business is price strategy. We made up some

strategy to promote our products to customers by planning some price tactics in our

business:

Discount Pricing

Every month, we will come up our products with special discounts to our customers

in first week of every month depend on products they buy. Customers that buy our

product in many quantity, we will give them special discounts such as every purchase of

up to RM50 will get 7% of discounts. This tactics will surely attract many customers and

existing customers to come at our café always.

Promotional Pricing

Our café also will offer promotional pricing to our products in some important day

such as promotion for Hari Raya, Back to school, and National day. we will give special

price to every products they buy. From this, our income will increase more and at the

same time attract our customers too.

Product Bundle Pricing

Besides that, we also provide product bundle such as buy 2 set box of cakes that

comes with 1 box set of cookies with special price or buy 3 box set of cookies with 1 box

set of cakes. Customers will have many choice in their buying.

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AS1205E

Place Strategy

The place or location plays an important role and is surely to affect our business.

That is why before setting up any business, we must first consider the location that we

choose on building up our business company. The reason supporting our choosen

location, that wil be in Bandar Pusat Jengka is due to its strategical location. It is located

in the center of attraction and has a large target market. Besides that, the chances of

our business to survive will also be higher since we offer more interesting services.

Promotion Strategy

DCC SDN. BHD. Company will be using plenty of methods and approach to

advertise our product and service offered. This is very important since it has been seen

that a good promotional strategy may influence and increase a companies income

based on several major companies that has already made an impact in the business

industry. The main objective of conducting a promotional strategy is to make sure that

the customers are well informed about our offer promotion and discounts. Another

reason for informed about our programme and other important agenda happening.

Another reason for promotional strategy is to attracted potential customers to come to

our place and at the same time can promote our business. This will be some of the

promotional strategies that we will be implementing for our business :

Flyers

We will be spreading our flyers around Bandar Pusat Jengka to inform the people about

our new business and the type of service that our company will be offering. By doing so,

we are hoping to attract them to come over to our place and try the service and product

that we are offering.

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AS1205E

Signboard

A large signboard will be placed in front of our café building so that people who are

passing by will be alert and noticed about the business that we are running. This

signboard also be design attractively using bright colours to make sure that our target

can be achieved. Beside that we also will be providing important information on our

signboard

Banner

We will be placing two banner around Bandar Pusat Jengka in this early stage so tht

people will know and be inform about the opening of our futsal business and its location.

The first banner will be placed at the bus station since that is one of the most suitable

location where people around Jengka will oftenly come. The second location of our

banner will be placed near UiTM. This is to attract the students there because we are

expecting them as our major customer and it is a must for us to attract their attention.

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AS1205E

Business Card

For our business card, we will be giving our contact number and the address of our

café so that it will be easier for our customer to contact us in order to book for catering

and ordering our product in packaging. This is seen to be one of the most effective way

to promote our business

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11


AS1205E

Internet Ads

Besides that, we also take opportunity to promote and sell our product and service in

all over the country by using internet as a medium to expanding our business

opportunity. By using internet ads that being offer by famous hosting website such as

Facebook, Twitter, Yahoo and Google, we can attract many customers in large scale

and this can surely increase our business income greatly.

Marketing Budget

DCC SDN. BHD. Company marketing budgets for promotion will be as shown below :

NO

.

ITEMS FIXED

ASSET (RM)

WORKING

CAPITAL

(RM)

OTHERS

EXPENSES

(RM)

TOTAL

(RM)

1. FIXED ASSET

• Signboard • 1,0001,000

2. PROMOTION

BUDGET

• Flyers

• Banner

• Business

card

• Internet ads

75

120

40

300

535

3. OTHERS

EXPENSES• 2,000

2,000

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11


AS1205E

Grand

opening(launch)

TOTAL 1,000 195 2,340 3,535

Business card = each RM 0.50 x 150

= RM 75.00

Flyers = each RM 0.50 x 80 pieces

= RM 40.00

Banner = each RM 150 x 2

= RM 300.00

Internet Ads = 50cmx50cm x RM 30 each x 4 websites (Facebook, Twitter, Yahoo and

Google)

= RM 120.00

Product Description

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11


AS1205E

There are sample of our product description and price that we offer :

ITEMQUANTITY

(PER KG)PRICE (RM)

Cakes (All flavor) 1 30

Cakes : We provide cakes with 1kg,2kg and 3kg.We will charge RM15 for every kg add

by customers.

ITEM

QUANTITY

(PER

BOX)

PRICE

(RM)

Cookies (All

flavor)15 10

Packaging

There are some example of packaging box that we used to pack our cakes and cookies:

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11


AS1205E

For Cakes

For Cookies

OPERATION PLAN

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11


AS1205E

Operational Department Statement

As the department of operational, we need to ensure our department being great

supporters towards Daily Cakes and Cookies Sdn. Bhd in order for DCC to

archive our company goal as well. We will give our best work in order to

encourage our cakes and cookies into market by managing the operational

planning as well.

Department Mission

To ensure the operational of the business run smoothly;

To ensure the café able to fulfill the customer demands on our goods and

services;

To able managed the operational of the company as well to achieve the company

vision and mission;

To optimize the customer satisfaction and avoid all types of cognitive

dissonance;

Provide the best café management that satisfied customer;

Having the best controlling in staffing and produced the best workplace for the

employee.

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11


AS1205E

Organizational Chart

ORGANIZATIONAL CHART OF OPERATIONAL DEPARTMENT

|

Mohd Fitri AzizGeneral Manager

Nor ShazelineOperational Manager

(Indoor)

Chef (2)

Waiter (1)

Nur Amalina Operational Manager

(Outdoor)

Dilevery (2)

Input OutputTransformation

Process

Feedback

External Environment Process

11


AS1205E

Operational System

Process Planning

Process Flow Chart

Cakes

|

Transfer the ingredient and equipment use from store.

In a bowl, mix the of margarine, sugar and salt then stir thoroughly by using electric mixer until sugar completely dissolve.

Add eggs then vanilla and stir with electric mixer until completely dissolve.

then, slowly add all purpose flour and stir it by using electric mixer

Then, add baking powder and use electric mixer to mix it well

Add milk then mix it well by using electric mixer

Then, add a flavor and mix it by using electric mixer

Transfer the cake to a hot oven at 190oC.

Wait for 30 minutes

Decorate the cake with icing.

Process done and stored

Place the flour, almond meal, icing sugar and butter in the bowl of a food processor and process until mixture resembles fine breadcrumbs.

Add the egg and milk and process until just combined. Gently knead until mixture just comes together.

Shape into a disc and cover with plastic wrap.

Place in the fridge for 30 minutes to rest.

Roll out dough on a lightly floured surface to a 3mm-thick disc.

Use a 7cm-diameter heart-shaped pastry cutter to cut out 32 shapes from the pastry. Place on the lined trays.

Use a 4cm-diameter heart shaped pastry cutter to cut out shapes from half the hearts.

Place on the lined trays.

Bake in preheated oven, swapping trays halfway through cooking, for 8-10 minutes or until light golden. Remove from oven and set aside on trays to cool.

Place the chocolate in a medium heatproof bowl over a saucepan of simmering water (make sure the bowl doesn't touch the water).

Stir occasionally with a metal spoon until the chocolate is completely melted and is smooth.

Place the melted chocolate in a small plastic bag. Use scissors to snip the end.

Drizzle chocolate over the heart rounds. Set aside for 15 minutes to set.

Combine the jam and water in a small saucepan over medium heat and cook, stirring, for 5 minutes or until jam melts and is smooth.

Store in an airtight container

Top with a chocolate-drizzled heart. Continue with remaining biscuits.

Use a teaspoon to spoon the remaining hot jam into the centre of each heart.

Set aside for 30 minutes to set.

stored in closed container

Transfer to cookies cabinet for sale.

11


AS1205E

Cookies

|

11


AS1205E

Activity Flow Chart

|

Greet the client

Get the relevent information about the client need

Brief the client about the product

Answer the client question wisely

Give the client information

Reached decision

Received orders

Packing the product

Received Payment

Get feedback about customer satisfcation

11


AS1205E

Production Planning

Cakes

Average sales forecast per month = RM 43,750.00

Average sales forecast per month for cakes = RM 21,875.00

Price per unit (kg) = RM30.00

Number of Output per month = RM 21,875.00

RM30.00

729 Units per month

When working days per month is 26

Total amount produced per day = 729 Units

26 Days

28 Units per day

Cookies

Average sales forecast per month = RM 43,750.00

Average sales forecast per month for cookies = RM 21,875.00

Price per box (15 pieces) = RM 10.00

Number of Output per month = RM 21,875.00

RM 10.00

2187 Units/ Box

When working days per month is 26

Total amount produced per day = 2187 Units/box

26 Days

84 Units per day

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11


AS1205E

Business Operation and Hours

Days Operation Hours

Mondays – Friday 9.00 am – 11.00 pm

Saturdays 10.00 am – 6.00 pm

Sunday and Public Holiday Closed

Material Planning

Bill of Materials (BOM)

Cakes

Product

No.Description Specification QTY

001 All purpose flour 0.295 Kg 0.295 Kg

002 Cake flour 0.085 Kg 0.085 Kg

003 Dark brown sugar 0.300 Kg 0.300 Kg

004 Eggs 4 4

005 Butter 0.225 Kg 0.225 Kg

006 Milk 0.240 L 0.240 L

007 Baking powder 0.0143 Kg 0.0143 Kg

008 vanilla 0.005 L 0.005 L

Cookies

Produc

t NoDescription Specification QTY

001 Plain flour 225 g 225g

002 Almond meal 85 g 85 g

003 Icing Sugar 60 g 60 g

004 Chilled butter 125 g 125g

005 Eggs 1 egg 2 egg

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11


AS1205E

006 Milk 250ml 250ml

007 Dark Chocolate 100g 100g

008 Raspberry Jam 315 g 315g

009 Water 250 ml 500ml

Material Requirement Schedule

Cakes

No Material QTY

Safety

Stock

Total Material

Requirement

Price / unit

(RM)

Total Price (RM)

1All purpose

flour215 5 220 2.50 550.00

2 Cake flour 63 2 65 6.40 416.00

3Dark brown

sugar220 5 225 2.00 450.00

4 Egg291

620 2936 0.40 1,174.40

5 Butter 165 5 170 5.00 850.006 Milk 175 5 180 5.00 900.00

7Banking powder

10 1 11 2.30 25.30

8 Vanilla 4 1 5 1.50 7.509 Strawberry 5 0.1 5.1 25.00 127.50

10 Grapes 5 0.2 5.2 24.00 124.8011 Dates 5 0.1 5.1 10.00 51.0012 Kiwi 5 0.1 5.1 12.00 61.2013 Apple 5 0.1 5.1 8.00 40.8014 Banana 5 0.1 5.1 14.00 71.40

Total 4,849.90

Cookies

No Material Qty

Safety

Stock

Total material

requirement

Price Per Unit (RM)

Total Price

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11


AS1205E

1 Egg291

614 2930 0.40 1,172.00

2 Plain flour 330 10 340 2.30 782.003 Wheat Flour 178 5 183 3.00 549.004 Sugar 75 5 80 2.10 168.005 Icing sugar 90 5 95 2.00 190.006 Butter 190 5 195 5.00 975.007 Yeast 200 5 205 0.50 102.508 Salt 35 5 40 1.20 48.00

9Milk full cream

183 7 190 5.00 950.00

10 Margarines 20 5 25 31.90 797.50 TOTAL 5,734.00

Flavors and Decoration

No Material Qty

Safety

Stock

Total material

requirement

Price (RM)/

kg

Total Price

1 Almonds Nuts 195 5 200 18.003,600.0

02 Strawberry 5 5 10 13.00 130.003 Mango 5 5 10 88.00 880.00

4Guava Brown

Sugar5 5 10 88.00 880.00

6Chocolate

Moist10 5 15 10.00 150.00

7Chocolate Banana

15 5 20 10.00 200.00

8 Apple Twist 15 5 20 30.00 600.0010 Vanilla 15 5 20 40.00 800.0012 Grape 20 5 25 3.00 75.0014 Kiwi 15 5 20 30.00 600.0015 Addible Colors 15 5 20 1.20 24.00

TOTAL7,939.0

0

Total Raw Material

No Items Total

1 Cakes 4,849.90

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11


AS1205E

2 Cookies 5,734.00

3 Flavors and decoration 7,939.00

TOTAL OVERALL 18,522.90

Café Furniture and Fitting

No Item QTYPrice Per

Unit (RM)

Total

Price

(RM)

1 Side table set (10 chairs) 1 1,500.00 1,500.00

2 Café Table (4 chairs) 10 450.00 4,500.00

3 Café Table (2 chairs) 3 150.00 450.00

4 Sofa set 1 500.00 500.00

5 Song Box 1 300.00 300.00

6 counter table + chair 1 200.00 200.00

7 cash Machine 1 250.00 250.00

8 Cookies cabinet 2 750.00 1,500.00

9 Cakes refrigerator 1 5,000.00 5,000.00

10 Flavor cabinets 1 750.00 750.00

11 CCTV 3 300.00 900.00

12 Fire Extinguisher 1 70.00 70.00

13 Smoke Sensor 1 150.00 150.00

14 Emergency lamp 1 150.00 150.00

15 Air Conditioner 1 2,000.00 2,000.00

16 Dustbin 2 10.00 20.00

17 Cleaning Set 1 15.00 15.00

18 Freezer 1 1,400.00 1,400.00

19 Racks 1 950.00 950.00

20 Mirrors 2 25.00 50.00

21 First Aid 1 100.00 100.00

22 Tray 20 3.00 60.00

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11


AS1205E

23 Culinary set 100 10.00 1,000.00

24 Dining set 100 10.00 1,000.00

25 Toilet equipment 2 150.00 300.00

Total 23,115.00

Machine and Equipment

N

oItem QTY

Price Per

Unit (RM)

Total

Price

(RM)

1 Freezer 1 2,000.00 2,000.00

2 Making Table 1 870.00 870.00

3 Oven 1 450.00 450.00

4 Home Kitchen 1 80.00 80.00

5 Sink 1 112.00 112.00

6Dining Table set (6

chair)1 120.00 120.00

7 Storage cabinet 1 580.00 580.00

8 Kitchen Cabinet 1 670.00 670.00

9 Troly 5 10.00 50.00

10 Tray 5 10.00 50.00

11 Dustbin 2 5.00 10.00

12 First Aid 1 100.00 100.00

13 Cleaning set 1 10.00 10.00

14Set of Cooking

Utensils10 89.00 890.00

15 Biscuit Molding Tray 10 15.00 150.00

16 Cakes Molding Tray 10 20.00 200.00

17 Water Heater 1 20.00 20.00

18 Air Conditioner 1 2,000.00 2,000.00

19 Fire Extinguisher 1 70.00 70.00

20 Toilet equipment 2 85.00 170.00

21 Storage refrigerator 1 1,500.00 1,500.00

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11


AS1205E

22Automatic Baking

Machine1 2,000.00 2,000.00

23 Apron + Chef cap 2 8.00 16.00

Total 12,118.00

License, Permits, and Regulation Required

Items Types Remark

License for Signboard License Majlis Daerah Maran

Employees Provide

Fund (EPF)Regulation

KWSP

Compulsory to all

workers

License for van and

motorcycleLicense

JabatanPengangkutanJala

n (JPJ)

For delivery man

cumpolsary

Typhoid injection RegulationJabatanKesihatan Malaysia

Every workers

Attended Basic Food

Management Course RegulationMinistry of Health

Act

Halal certificationRegulation

JabatanKemajuan Islam

Malaysia (JAKIM)

|

11


AS1205E

Scheduled Of Remuneration

No PositionNo. Of

Staff

Monthly

Salary

(RM)

EPF 12%

(RM)

SOCSO

2.5%

(RM)

Total (RM)

1 Delivery Men 2 350 42.00 8.75 801.5

2 Chef 2 450 54.00 11.25 1030.5

3 Waitress 1 300 36.00 7.5 343.5

TOTAL 1,100.00 132.00 27.5 2175.5

Operation Budget

ItemFixed Asset

(RM)

Monthly expense

(RM)

Other Expense

(RM)

Kitchen Machine and

equipment12,118.00

Café Furniture 23,115.00

Raw Materials 18,522.90

Wages, EPF and SOCSO 2,175.50

Lot rent 800.00

License, Permits and

regulation540.00

Utilities :

-Water

-Electricity

1,250.00

TOTAL 35,233.00 22,748.40 540.00

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11


AS1205E

Implementation Schedule

No ActivitiesMonth

1 2 3 4 5 6 7 8 9 10 12

1 Incorporation of business

2 Application of permit license

3 Searching premise

4 Renovation premise

5General briefing to

personnel

6Advertising & Promotion

launched

7Procurement of machine

and items needed

8 Installation of machine

9 Recruitment of workers

10 Department coordination

11Briefing of all distribution

channel

12Monitoring and corrective

action

13 Sales visits

14 Consolidation

Note: The table shows the implementation scheduled until December 2011

|

11


AS1205E

Kitchen Layout

Café layout

|

11


AS1205E

FINANCIAL PLAN

Introduction

Financial planning plays a very crucial role for the whole business plan. Without it,

entrepreneurs would not be able to forecast and plan their business thoroughly.

Financial plan facilitates the company to visualize the short and long term financial

requirements in running a new business. It also shows how the requirements are going

to be financed (using internal and external resources). Financial plan also include

projection of the financial statement such as cash flow, profit and loss, balance sheet

and some financial analysis in order to determine the viability of the proposed business.

The information of financial plan is a gathered input from the administrative

budget, marketing and operation budget where in the financial, working paper, schedule

and financial plan must have the statements below:

a) Project implementation cost

b) Sources of financing

c) Pro-forma cash flow statement

d) Pro-forma income statement

e) Pro-forma balance sheet

f) Financial analysis

The importance of Financial Plan

To determine the amount of money to be invested of project cost

|

11


AS1205E

To identify and propose the relevant sources of fund

To ensure that the initial capital is sufficient

To appraise the viability before actual investment is committed

As a guideline for implementation

Projected Administrative, Marketing And Operations Expenditure

Fixed Assets RMLand & Building

Signboard 1,000 office equipment and furnitures 7,563 Fix and fixtures

Working Capital Working Capital

Salary, EPF and socso 9,091 Promotion: RentBusiness 75 Utilities 298 Internet Ads 120

Other Expenditure Other ExpenditureOther Expenditure Other Expenditure 220

Pre-Operations Pre-OperationsDeposit (rent, utilities, etc.) Deposit (rent, utilities, etc.)Business Registration & Licences Business Registration & Licences 1,200 Insurance & Road Tax for Motor Vehicle Insurance & Road Tax for Motor VehicleOther Expenditure 2,340 Other ExpenditureTOTAL 3,535 TOTAL 18,372

Fixed Assets RM

ADMINISTRATIVE EXPENDITUREMARKETING EXPENDITURE

|

11


AS1205E

Machineries and kitchen 12,118 Café furniture 23,115

Working Capital

Raw Materials 15,716 Carriage Inward & DutySalaries, EPF & SOCSO 2,176 Utilities 1,250 Rental 800

Other ExpenditureOther Expenditure

Pre-OperationsDeposit (rent, utilities, etc.)Business Registration & Licences 540 Insurance & Road Tax for Motor VehicleOther ExpenditureTOTAL 58,522

Fixed Assets RM

OPERATIONS EXPENDITURE

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11


AS1205E

Projected Sales And Purchase

Month 1 59,700 Month 1 15,716 Month 2 49,200 Month 2 8,500 Month 3 48,000 Month 3 7,600 Month 4 52,150 Month 4 10,400 Month 5 53,500 Month 5 11,500 Month 6 50,000 Month 6 9,500 Month 7 38,100 Month 7 2,400 Month 8 63,500 Month 8 16,700 Month 9 53,500 Month 9 11,500 Month 10 51,200 Month 10 10,600 Month 11 55,500 Month 11 13,000 Month 12 58,650 Month 12 14,700 Total Year 1 525,000 Total Year 1 132,116 ToTal Year 2 577,500 ToTal Year 2 145,328 Total Year 3 664,125 Total Year 3 167,127

SALES PROJECTION PURCHASE PROJECTION

Collection For Sales & Payment For Purchases

In the month of sale 100% In the month of purchase 50%1 month after sale 1 month after purchase 30%2 months after sale 2 months after purchase 20%Total 100% Total 100%

COLLECTIONS FOR SALES PAYMENTS FOR PURCHASES

Economic Life Of Fixed Assets And Depreciation Method

FIXED ASSETS Econ. Life (yrs) FIXED ASSETS Econ. Life (yrs)

office equipment and furnitures 5 5Fix and fixtures 5 5

- 4 Machineries and kitchen 5- 4 Café furniture 5

Signboard 4 5- 4 5

1DEPRECIATION METHOD (1=straight line, 2=declining balance)

|

11


AS1205E

Increase In Working Capital (If Any)

Year 2 3%Year 3 5%

INCREASE IN WORKING CAPITAL (%)

Ending Stock For Raw Material And Finished Goods

ENDING STOCK OF RAW MATERIALS RM ENDING STOCK OF FINISHED GOODS RMEnd of Year 1 End of Year 1 1,000 End of Year 2 End of Year 2 500 End of Year 3 End of Year 3 250

Rate Of Taxation (For Private Limited Company)

Year 1 23%Year 2 22%Year 3 20%

TAX RATE

Business Background

BUSINESS LEGAL ENTITY 2 NATURE OF BUSINESS 11 = Private Limited Cpmpany (Sdn. Bhd.) 1 = Manufacturing2 = Partnership 2 = Trading3 = Sole Proprietorship 3 = Service

|

11


AS1205E

Sources Of Finance

Interest rate 4%Loan duration 5Interest payment method* 2* Method: 1 = flat rate 2 = annual rest

Interest rate 5%Hire-purchase duration 5

TERMS OF LOAN (if required)

TERMS OF HIRE-PURCHASE (if required)

|

11


AS1205E

Project Implementation

Cost Loan Hire-Purchase

Cash Existing F. Assets

7,563 3,650 3,913

1,000 1,000

12,118 12,118

23,115 15,000 8,115

Working Capital 1 months

9,389 4,000 5,389

195 195

19,942 9,942 10,000

4,300 4,300

Contingencies 5% 3,881 3,881

TOTAL 81,503 53,086 28,417

Café furniture

Signboard

Pre-Operations & Other Expenditure

Administrative

Marketing

Operations

Sources of Finance

Own Contribution

Machineries and kitchen

Fix and fixtures

PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE

Requirements

Fixed Assets

Land & Building

office equipment and furnitures

DAILY COOKIES AND CAKES

Project Implementation Cost

|

11


AS1205E

Source of Financing

Particulars F.Assets Monthly Exp. Others Total

Fixed Assets

Land & Building - -

office equipment and furnitures 7,563 7,563

Fix and fixtures - -

- -

- -

Working Capital

Salary, EPF and socso 9,091 9,091

Rent - -

Utilities 298 298

- -

- -

- -

- -


Other Expenditure 220

Deposit (rent, utilities, etc.) - -

Business Registration & Licences 1,200 1,200

Insurance & Road Tax for Motor Vehicle - -

Other Pre-Operations Expenditure - -

Total 7,563 9,389 1,420 18,152

ADMINISTRATIVE BUDGET

|

11


AS1205E


Fixed Assets

Signboard 1,000 1,000

- -

- -

- -

Working Capital

- -

Promotion: - -

Business 75 75

Internet Ads 120 120

- -

- -

- -


Other Expenditure -


Business Registration & Licences - -


Other Pre-Operations Expenditure 2,340 2,340

Total 1,000 195 2,340 3,535

MARKETING BUDGET

|

11


AS1205E


Fixed Assets

Machineries and kitchen 12118 12,118

Café furniture 23115 23,115

-

-

Working Capital

Raw Materials 15,716 15,716

Carriage Inward & Duty - -

Salaries, EPF & SOCSO 2,176 2,176

Utilities 1,250 1,250

Rental 800 800

- -

- -


Other Expenditure -


Business Registration & Licences 540 540


Other Pre-Operations Expenditure - -

Total 35,233 19,942 540 55,715

OPERATIONS BUDGET

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11


AS1205E

Table Of Depreciation

7,563

Straight Line Straight Line

5 5 Annual Accumulated Annual Accumulated

Year Depreciation Depreciation Book Value Year Depreciation Depreciation Book Value

- - 7,563 - - -

1 1,513 1,513 6,050 1 - - -

2 1,513 3,025 4,538 2 - - -

3 1,513 4,538 3,025 3 - - -

4 1,513 6,050 1,513 4 - - -

5 1,513 7,563 - 5 - - -

6 0 0 - 6 - - -

7 0 0 - 7 - - -

8 0 0 - 8 - - -

9 0 0 - 9 - - -

10 0 0 - 10 - - -


DEPRECIATION SCHEDULES

MethodEconomic Life (yrs)

Fixed AssetCost (RM)

office equipment and furnitures Fixed Asset

Method

Fix and fixtures

Cost (RM)

Economic Life (yrs)

|

11


AS1205E

12,118 23,115

Straight Line Straight Line

5 5

Annual Accumulated Annual Accumulated Year Depreciation Depreciation Book Value Year Depreciation Depreciation Book Value

- - 12,118 - - 23,115

1 2,424 2,424 9,694 1 4,623 4,623 18,492

2 2,424 4,847 7,271 2 4,623 9,246 13,869

3 2,424 7,271 4,847 3 4,623 13,869 9,246

4 2,424 9,694 2,424 4 4,623 18,492 4,623

5 2,424 12,118 - 5 4,623 23,115 -

6 0 0 - 6 0 0 -

7 0 0 - 7 0 0 -

8 0 0 - 8 0 0 -

9 0 0 - 9 0 0 -

10 0 0 - 10 0 0 -

Economic Life (yrs) Economic Life (yrs)

Fixed AssetFixed Asset Machineries and kitchen

Method Method

Café furniture

Cost (RM) Cost (RM)

|

11


AS1205E

1,000

Straight Line

4

Annual Accumulated Year Depreciation Depreciation Book Value

- - 1,000

1 250 250 750

2 250 500 500

3 250 750 250

4 250 1,000 -

5 0 0 -

6 0 0 -

7 0 0 -

8 0 0 -

9 0 0 -

10 0 0 -

Economic Life (yrs)

Fixed Asset Signboard

Cost (RM)Method

|

11


AS1205E

Loan Amortization


LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES

53,086

4%

5

Year Principal Interest Total Payment Principal Balance

- - 53,086

1 10,617 2,123 12,741 42,469

2 10,617 1,699 12,316 31,852

3 10,617 1,274 11,891 21,234

4 10,617 849 11,467 10,617

5 10,617 425 11,042 -

6 0 0 - -

7 0 0 - -

8 0 0 - -

9 0 0 - -

10 0 0 -

Baki Tahunan

Amount

Interest Rate

Duration (yrs)

Method

LOAN REPAYMENT SCHEDULE

|

11


AS1205E

Cash Flow Performa

|

MON

THPr

e-Op

erat

ions

12

34

56

78

910

1112

TOTA

L YR

1YE

AR 2

YEAR

3

CASH

INFL

OWCa

pital

(Cas

h)28

,417

28,41

7Lo

an53

,086

53,08

6Ca

sh S

ales

59,70

049

,200

48,00

052

,150

53,50

050

,000

38,10

063

,500

53,50

051

,200

55,50

058

,650

633,0

0057

7,500

664,1

25Co

llecti

on of

Acc

ounts

Rec

eivab

leTO

TAL

CASH

INFL

OW81

,503

59,70

049

,200

48,00

052

,150

53,50

050

,000

38,10

063

,500

53,50

051

,200

55,50

058

,650

714,5

0357

7,500

664,1

25

CASH

OUT

FLOW

Ad

min

istra

tive

Expe

nditu

re

Salar

y, EP

F and

socs

o9,0

919,0

919,0

919,0

919,0

919,0

919,0

919,0

919,0

919,0

919,0

919,0

9110

9,092

112,3

6511

7,983

Rent

Utiliti

es29

829

829

829

829

829

829

829

829

829

829

829

83,5

763,6

833,8

67

Mar

ketin

g Ex

pend

iture

Prom

otion

:Bu

sines

s75

7575

7575

7575

7575

7575

7590

092

797

3Int

erne

t Ads

120

120

120

120

120

120

120

120

120

120

120

120

1,440

1,483

1,557

Oper

atio

ns Ex

pend

iture

Ca

sh Pu

rcha

se7,8

584,2

503,8

005,2

005,7

504,7

501,2

008,3

505,7

505,3

006,5

007,3

5066

,058

72,66

483

,564

Paym

ent o

f Acc

ount

Paya

ble4,7

155,6

933,9

804,6

405,5

305,1

502,6

205,4

906,7

905,4

806,0

2056

,108

66,05

872

,664

Carri

age I

nwar

d & D

utySa

laries

, EPF

& S

OCSO

2,176

2,176

2,176

2,176

2,176

2,176

2,176

2,176

2,176

2,176

2,176

2,176

26,11

226

,895

28,24

0Ut

ilities

1,250

1,250

1,250

1,250

1,250

1,250

1,250

1,250

1,250

1,250

1,250

1,250

15,00

015

,450

16,22

3Re

ntal

800

800

800

800

800

800

800

800

800

800

800

800

9,600

9,888

10,38

2

Othe

r Exp

endi

ture

220

220

227

238

Pre-

Oper

atio

nsDe

posit

(ren

t, utilit

ies, e

tc.)

Busin

ess R

egist

ratio

n & Li

cenc

es1,7

401,7

40Ins

uran

ce &

Roa

d Tax

for M

otor V

ehicl

eOt

her P

re-O

pera

tions

Expe

nditu

re2,3

402,3

40Fix

ed A

sset

sPu

rcha

se of

Fixe

d Ass

ets -

Land

& B

uildin

gPu

rcha

se of

Fixe

d Ass

ets -

Othe

rs43

,796

43,79

6Hir

e-Pu

rcha

se D

own P

ayme

ntHi

re-P

urch

ase

Repa

ymen

t:

Pr

incipa

l

Inter

est

Loan

Rep

aym

ent:

Pr

incipa

l88

588

588

588

588

588

588

588

588

588

588

588

510

,617

10,61

710

,617

Int

eres

t17

717

717

717

717

717

717

717

717

717

717

717

72,1

231,6

991,2

74Ta

x Pay

able

00

00

TOTA

L CA

SH O

UTFL

OW47

,876

22,95

023

,837

24,36

524

,052

25,26

225

,152

21,22

225

,842

26,11

226

,962

26,85

228

,242

348,7

2332

1,956

347,5

83CA

SH S

URPL

US (D

EFIC

IT)

33,62

736

,750

25,36

323

,635

28,09

828

,238

24,84

816

,878

37,65

827

,388

24,23

828

,648

30,40

836

5,780

255,5

4431

6,542

BEGI

NNIN

G CA

SH B

ALAN

CE33

,627

70,37

795

,741

119,3

7614

7,474

175,7

1220

0,561

217,4

3925

5,097

282,4

8630

6,724

335,3

7236

5,780

621,3

24EN

DING

CAS

H BA

LANC

E33

,627

70,37

795

,741

119,3

7614

7,474

175,7

1220

0,561

217,4

3925

5,097

282,4

8630

6,724

335,3

7236

5,780

365,7

8062

1,324

937,8

66

DAIL

Y CO

OKIE

S A

ND C

AKES

PRO

FORM

A CA

SH F

LOW

STA

TEME

NT

11


AS1205E

Pro-Forma Income Statement

Year 1 Year 2 Year 3

525,000 577,500 664,125

1,000 500

189,875 204,608 229,019

1,000 500 250

0 0 0

188,875 205,108 229,269

336,125 372,392 434,856

112,668 116,048 121,850

2,340 2,410 2,531

220 227 238

1,740

2,340

2,123 1,699 1,274

1,763 1,763 1,763

123,194 122,146 127,656

212,931 250,246 307,201

0 0 0

212,931 250,246 307,201

212,931 463,177 770,378

Sales

Less: Cost of Sales

Interest on Loan

Business Registration & Licences

Insurance & Road Tax for Motor Vehicle

Other Pre-Operations Expenditure

Other Expenditure

Less: Enpenditure

Depreciation of Fixed Assets

Total Expenditure

Net Profit Before Tax

Net Profit After Tax

Accumulated Net Profit

Tax

Administrative Expenditure

Less: Ending Stock of Finished Goods

Production Cost

Opening Stock of Finished Goods

Interest on Hire-Purchase

Gross Profit


Marketing Expenditure

PRO-FORMA INCOME STATEMENT

|

11


AS1205E

Pro forma balance sheet

Year 1 Year 2 Year 3

ASSETS

6,050 4,538 3,025

750 500 250

9,694 7,271 4,847

18,492 13,869 9,246

Other Assets

34,987 26,178 17,368

1,000 500 250

365,780 621,324 937,866

366,780 621,824 938,116

TOTAL ASSETS 401,767 648,002 955,485

28,417 28,417 28,417212,931 463,177 770,378

241,348 491,594 798,795

42,469 31,852 21,234

42,469 31,852 21,234

9,950 16,556 27,456

TOTAL EQUITY & LIABILITIES 293,767 540,002 847,485

Machineries and kitchen

Café furniture

Non-Current Assets (Book Value)

office equipment and furnitures

DAILY COOKIES AND CAKESPRO-FORMA BALANCE SHEET

Owners' Equity

Land & Building

Current Assets

Deposit

Fix and fixtures

Signboard

Cash Balance

Accounts Receivable

Capital

Accumulated Profit

Stock of Raw Materials

Stock of Finished Goods

Hire-Purchase Balance

Loan Balance

Accounts Payable

Current Liabilities

Long-Term Liabilities

|

11


AS1205E

Financial ratio analysis

Current Ratio 37 38 34Quick Ratio (Acid Test) 37 38 34

Inventory Turnover 189 273 611

Gross Profit Margin 64.02% 64.48% 65.48%Net Profit Margin 40.56% 43.33% 46.26%Return on Assets 53.00% 38.62% 32.15%Return on Equity 88.23% 50.90% 38.46%

Debt to Equity 21.72% 9.85% 6.10%Debt to Assets 13.05% 7.47% 5.10%Time Interest Earned 99 146 240


FINANCIAL RATIO ANALYSIS

SOLVENCY

Year 3Year 1 Year 2

PROFITABILITY

LIQUIDITY

EFFICIENCY

|

11


AS1205E

Graph and performance

|

11


AS1205E

|

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