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Nowadays, the most popular visible snack of east coast of Malaysia is keropok lekor that is
made from fish meat, ground to a paste, and mixed with sago. Basically, there are two types of
keropok. The first one is a tube-shaped that resembles sausages called "Keropok Lekor" and the
second one is the cracker-shaped called "Keropok Keping" (sliced keropok). They are made up of
fish, flour and other ingredients such as sago Flour, Salt, Water, and Ice Pandan Leaves. For
Keropok Lekor, it can eat in two ways. Deep fried or boiled. If don't really like the fishy smell, then
better to take the deep fried as sometime the boiled one will have some fishy smell, especially when
they are no longer hot. However, some like it boiled as it doesn't require oil to cook. The ‘Keropok
Keping’ is also made up of larger tube-shaped keropok being sliced into very thin slices. Then they
are dried under the sun to make it storage able. Then it needs to fry before consumption. It is nice to
be eaten alone or dipping with the local chili sauce.
We finally get to see how keropok lekor is made. So I having the chance to see and taste them
when freshly made is a treat. Making keropok lekor involves hand rolling the fish paste into the rolls
and boiled in a huge pot of water. It is very much like making sausages. Keropok Lekor is the
specialty from Terengganu, a state at the east coast and omnipresent in the streets and villages and
very much a part of the live of the people there. Actually Terengganu is known for the best keropok
lekor.
In terms of health keropok lekor (deep fried fish crackers) are safe for consumption but should
be eaten while still hot, those who eat it should ensure it is well cooked. No directives had been made
to retract supply of such products although keropok products were among reasons for the spread of
cholera in the state confirmed by The Health Ministry.
Fish Cracker industry in Malaysia has the ability to increase, if a concerted effort is made to
develop the traditional fish cracker industry. This traditional food item can make it to the export
market just like other foreign products like pizzas and potato chips, which had humble beginnings. We
made decision to make keropok lekor business and we chose ‘Keropok Adik Manis’ as our
company name in honour of all shareholders which are girls.
Keropok Adik Maniis
Every business opportunity begins with the existence of various customers’ needs and wants
for particular product or service. A need is something that is basic in life such as food, clothes and
shelter. Therefore, we take these advantages and venture a business based on food industries. Our
main activity is to manufacture keropok lekor that is made from fish paste, flour, and salts.
As all of us know, objectives plays very important roles in an organization as guideline and
reference to develop the company to be well organized and achieve the targets. The objectives of our
organization are as following:
• To manufacture and market the company’s products in such a way as to create value that
be sustained over the long term for shareholders, employees, consumers, and business
partners.
• To provide halal food product that have high quality in terms of cleanliness,
sanitation, and compliance with religious requirements.
• To bring joy and add flavor to every occasion with our high quality and
affordable product.
• To provide job opportunities for us and the locals.
Keropok Adik Maniis
OUR VISION
To be a globalised manufacturer in providing the best quality of food products around the world.
OUR MISSION
• To be the most progressive, efficient, profitable, and respectable organization
• Striving for excellence in total quality and customer satisfaction through
continual improvement in productivity, innovation and fulfilling social and
environmental responsibilities
• Forming strategic alliances with agencies carrying quality product
• To provide the highest quality and most nutritious products
• To optimize the use of resources
• To provide good services to our customers
• To operate with due regard for welfare, health, and safety of employees, the
local community and the wider public
2) As a guideline for day to day management to run the business activities such as a marketing
plan, advertising and promotional plan, human resources plan and manufacturing business
plan.
3) To convince venture capitalists, inventors and bankers in order to raise capital and obtain
4) To ensure the business able to produce the product that business had planned.
7) To ensure that the attention to both the broad operational and financial objectives of the
E-mail : general@kl-AdikManis.com
Race : Malay
Religion : Islam
senior management.
Race : Malay
Religion : Islam
I /c Number : 840816-14-6342
Kuala Lumpur.
Race : Malay
Religion : Islam
Age : 29 years
Race : Malay
Religion : Islam
Permanent Address : PT 305 Taman Nurhakim Bukit Marak Badak Mati 16030
Bachok , Kelantan.
Age : 27 years
Race : Malay
Religion : Islam
Handling computer
Negeri Sembilan.
Race : Malay
Religion : Islam
Handling computer
LOGO
MOTTO
INTERPRETATION OF LOGO
Keropok Adik Maniis
INTERPRETATION OF MOTTO
Express yourself when you eat our product and indulge the freshness.
Keropok Adik Maniis
The set of human activities directed at facilitating and consummating exchanges Is known as
‘Marketing’. The American Marketing Association also defines marketing as those activities that direct
the flow of goods and services from production to consumption. In essence, marketing covers all
those activities involves in providing consumer satisfaction and marking a profit for the manufacturer
who make use of available resources to the maximum. Marketing starts with the consumer, what they
wants to have and ends with the customers needs requires the development of integrated marketing.
This can be achieved with the planning of four ingredients of marketing also called the 4’s of
marketing:
Product planning
Pricing
Physical distribution
Promotion and advertising
In product services business, we also provide the best product services to give maximum satisfaction
to our customers. We always try to make adjustment to improve our product to match our customer
preference.
Furthermore, other attraction of our services is the price that we are offered is reasonable and follows
the market price in Kuala Lumpur. It also because, we are also provides almost different products that
have high quality of taste and delicious.
So, with our high knowledge and experiences as professional managers, it is not difficult job for us to
fulfill our customer’s needs. We put high efforts to provide best services to become known in Kuala
Lumpur.
Keropok Adik Maniis
Marketing department of Keropok Adik Maniis has state its own objectives. Generally, we are too
keen to gain maximum profits from the amount that we have invested. But, here are the specified
objectives on marketing department:
• To achieve a 10% return on investment during 2012, with a pay back on new investment of no
longer than 3 years.
• To ensure that our company will get a good responds from our customers by giving them our
best services.
• To ensure that we could provide the best service for our clients.
• To maintain a good reputation of our business.
• To ensure the acceptability of our company’s service by customers.
• To ensure the satisfaction of customers.
Keropok Adik Maniis
For this purpose we must focus on certain important aspects that are involved in the business. We
have to consider on major and minor factors include facilities, people, environments and our current
capabilities. After finishing our research and surveys, according to our point of view and judgment, we
have decided to choose Shah Alam as our business location.
We choose this plan location because:
• We see it has a big potential to grow up our business successfully within two or three years
more. We are located in the middle of the Shah Alam city besides near our target market. We
think that we should not let this golden opportunity just go away.
• Furthermore, Shah Alam with over 90% Malay population will definitely interested to purchase
our products as they used to take ‘keropok lekor’ as snacks especially in the evening.
• Besides that, Shah Alam is also considered as a big city and the people are commonly to have
high income and they are believed, have a great purchasing power. This, however, will give
advantage to us as it hopefully can create demands on our products.
• Besides that, there are also many East Coast states students especially in UiTM Shah Alam
who help us in buying our products because ‘keropok lekor’ is very much popular in their
states.
• Furthermore, we have been making a survey and it is believed that there are not very much
competitors in Shah Alam especially in the manufacturing of ‘keropok lekor’.
Keropok Adik Maniis
The determination of market size is important in order to assist our business in preparing total right
potential customers. We have recognized our aims or goals in our businesses, therefore we
estimated that our business will grow brilliantly and improve every day. Keropok Adik Maniis is
located in the industrial area of Shah Alam and it is only 10 minutes from the land mark of Shah Alam
which is the Masjid Negeri. The place can be considered as a strategic place where there are a lot of
residential areas. We work very efficiently to deliver our goods and the services are depending on the
customers’ needs.
Below, we include the list of our customers and the estimation for our product distribution per year.
• Therefore in a month;
Keropok Adik Maniis
RM 3*2= RM6
RM6* number of houses in Shah Alam = 6* 48,165
= RM 288,990 per month.
• In a year;
RM 288,990 * 12 = RM 3,467,880
• The sale forecast in a year for Keropok Adik Maniis Company ;
= 33% * 3,467,880
=RM 1,144,400.
• The sale forecast in a month for Keropok Adik Maniis Company ;
=
=RM 95,367.
2.5 COMPETITORS
Keropok Adik Maniis
Competitors are other business operations that offer similar, same business categories, and other
alternatives service to the same target market. Marketers must design or create some new strategies
or planning that best matches the company resource to consumers and customers. To be a
successful company, marketers must arrange strategies that are different and efficient in order to
beat the other company in terms of winning the heart of the customers. That is why we always have
the brainstorming session with our staffs in order to get the most effective marketing strategies. This
business however, is quite common as keropok lekor is one of the Malaysian favourite snacks.
Tfherefore, we must work harder to be the best company in the history of ‘keropok lekor’ business.
(RM)
1. Rasa Sayang Food Sdn. 40 115,596 1,387,152
Bhd
2. Keropok Losong Sdn. Bhd 27 78,027 936,328
3. Keropok Adik Maniis 33 95,367 1,144,400
TOTAL 100 288,990 3,467,880
TARGET MARKET
Our target market is divided into two groups of people:
I. School Canteen Caterer
II. Vendors in housing areas and night markets
Keropok Adik Maniis
2012 1,373,285 20
2013 1,602,166 20
company and it is vital for us to expose. From this, it is the best way to let people know what is new
from us and the quality of our products. Below is some of the promotional tool that we used:
Business card
This is an important element to us. A business card can help customers to know more about our
company and set a particular time for an appointment. This business card will be given to the
customers and suppliers, the customers or suppliers can easily contact us at any time. On this card,
the information as follow is stated below:
Name of the company
Office telephone number
-Fax number
-Address Company
-Logo of company
The objective of business card is to make many people know about the existing of Keropok Adik
Maniis.
Business signboard
The business signboard for our company is situated in front of our plan location. These help
customers to easily identify our type of business and the business site. With an attractive signboard, it
might attract people to come and visit our company.
Yellow Pages
Our phone number and address will be stated here. Therefore, the interested customers can contact
us easily in case they want to buy our products.
Website
Internet is the most effective marketing medium where it is easily access. So, to take advantage of
the effectiveness of the internet, we have created our own website to promote our company to the
customers. In here, the customers can get a lot of information about our company and our products
and in the same time make the online order. Our website address is www.keropokadikmaniis.com.
2.10 SALARY
SOCSO 2.5%
Post No Salary(RM) EPF 12%(RM) (RM)
Monthly Monthly Yearly Monthly Yearly Monthly Yearly
Lorry Driver 2 1,500 3,000 36,000 360 4,320 75 900
Motor Driver 2 800 1,600 19,200 196 2,304 40 480
Total 4 2,300 4,600 55,200 556 6,624 115 1,380
SOCSO 2.5%
Post No Salary(RM) EPF 12%(RM) (RM)
Monthly Monthly Yearly Monthly Yearly Monthly Yearly
Lorry Driver 2 1,600 3,200 38,400 384 4,608 80 960
Motor Driver 2 900 1,800 21,600 216 2,592 45 540
Total 4 2,500 5,000 60,000 600 7,200 125 1,500
SOCSO 2.5%
Post No Salary(RM) EPF 12%(RM) (RM)
Equipment 6,000
Furniture 10,000
Renovation 5,000
Revenue Expenses
Business card 300
Advertising
Newspaper 720
Yellow pages 200
Web site 1,500
Signboard 1,500
TOTAL 27,720
Keropok Adik Maniis
SUPPLIER’S LIST
Langkawi Sdn Bhd
Lot 349, Jalan Zamrud
Lorong 7,
43 000 Shah Alam, Selangor.
Tel: 03-55436759
Fax: 03-55436758
E-mail: langkawiplastik@lp.jaring.my
As all we know that the production is the most important to run the business, production profile is
prepared for planting and to control all the resources that being used for services. It is also very
important to ensure that all the materials used can fulfill the demands. It is important to minimize the
risks on the occurrence of over production compared to the customers’ needs or demand. Besides
controlling the stocks, we can also determine the right to the reorder the stocks.
Production plan gives big influence to the success of a business. So that, the business can operates
smooth and efficient without any inconvenience. We can determine the cost of services, plan
expenditure that incurred under operational activities, sketch the operational layout and plan the
working time also the salary for all posts from the operation plan. The operation plan gives more
benefits to the business activities. Furthermore, it can guide us in our business activities to bring
better outcomes in the future. If anything goes wrong, it will affect our sales and our business
reputation.
Keropok Adik Maniis
Strategies are made to ensure that Keropok Adik Manis will get more profit and attract more
customers besides provides efficient workers. The strategies are as follow:
• Ensure the relationship between employers and employees are good
• Ensure workers know and understand their responsibilities or job tasks to make sure that jobs
will be done accurately.
• Always ensure the quality of product and services are good.
• Provide satisfaction services to customers.
• Location for operation is strategic because it is near to the target areas.
• Get nearest supplier which has good reputation to supply raw material to make beverages on
transportation costs.
• Make an inspection on products before selling them to the customers.
Keropok Adik Maniis
WORKERS NO
TECHNICIAN 1
WORKER 5
Total 6
Keropok Adik Maniis
BOIL Toil
CUTTING et
TABLE
out
GRINDING
PACKING
MACHINE
STATION
Enter
FISH
STORAGE
REFRIGER
ATOR
Keropok Adik Maniis
Portioning
Boiling or steaming
Chilling
Slicing
Drying
Packing
Keropok Adik Maniis
NUMBER MATERIAL
1 FISH
2 SAGO FLOUR
3 SALT
4 ICE
Keropok Adik Maniis
No COMPANY PRODUCT
Hor Giap Soon Enterprise Sdn Bhd 5161
Jalan 18/62c Taman Seri Serdang 43300
Seri Kembangan Selangor
1 Fish
COST UNIT
EQUIPMENT QUANTITY TOTAL (RM)
(RM)
3.10 SALARY
FIXED
MONTLY YEARLY
ASSETS
ITEM EXPENSES EXPENSES
EXPENSES
(RM) (RM)
(RM)
Production 53,450
Tool set
Salary 7,900 94,800
EPF 869 10,428
SOCSO 156 1,872
Material 38,100 458,200
Maintenance 500 6,000
Electricity 2,500 30,000
Water
Factory Rental 3,000 36,000
Total 53,450 53,025 637,300
Keropok Adik Maniis
ADMINISTRATION
PLAN
Keropok Adik Maniis
Administration is the main centre of the business management. The base form or routine of
this department is to maintain and control the business. Thus, it will help our business growth with an
efficient and effective manner.
The beginning process of other department are starting from the administration department
whereby they combine all together the planning, organizing, leading and controlling strategy of
business input. Business input refers to the resources required to operate a business activity. These
include capital, manpower, technology and raw material.
Administration is related in choosing the best location and suitable domain for a business to
settle down and expand its profit. Furthermore, it provides the layout of the plan, description jobs of
the workers and gives initial information for the use of the production and marketing manager.
Keropok Adik Maniis
Keropok Adik Maniis will start to operate on the 1st of January 2011 at the most strategic location
which is situated at:
Lot 658, Jalan Persiaran Sultan,
Kawasan Perindustrian Shah Alam,
43700 Shah Alam, Selangor.
There are a few factors why we choose the location as our premise, they are:
• The location is near our target market
- There are many residential areas near our premise as it is in the industrial area of Shah Alam
where there are many job opportunities. Besides that, it also means that there will be many
facilities such as schools and markets around as these facilities are the important facilities
needed in any normal residential area.
- Our premise is located in a location that is surrounded by many good infrastructures such as
highways and railway services, which means we can deliver our goods to our customers
efficiently.
Map of Peninsular
Keropok Adik Maniis
Map of Selangor
Keropok Adik Maniis
Employees are needed in order to perform work and achieve the organization’s goal.
The workers have been selected based on their qualification such as experiences,
education background and the others. This is important to ensure the workflow and the
business run smoothly and efficiently.
Table below show the lists of workers in administration department:
(1) Shareholders
General Manager 1
Marketing Manager 1
Production Manager 1
Administration Manager 1
Financial Manager 1 1
Financial Manager 2 1
(2) Workers
Clerk 2
Total 8
Keropok Adik Maniis
2. Bonus
Bonus will be given depending on the profit made by the company. Bonus will
be given each year depending on the profit for the year and the employee’s
commitment.
5. Medical Benefit
Keropok Adik Maniis
All the expenses for medical treatment will be paid by the company whether it is
from private or government medical centre. However, the medical treatment
must be received from the company’s panel medical centre.
6. Leave
• Public Holiday
All workers will be given at least 10 days of public holiday with pay every
year depending on the calendar.
• Annual Leave
Every worker will get annual leave for 14 days. The application for annual
leave must be submitted 7 days earlier. Annual leave is only valid at the
current year. At the event of death or personal family matters, the leave
will be decided by the general manager or administration manager.
• Medical Leave
Medical leave is allowed if there is a medical certificate (MC) from a clinic
or hospitals whether it is from government or privates. Medical leave is
limited for 12 days per year.
• Maternity Leave
Keropok Adik Maniis
Female workers will get maternity leave for two months and 3 days for
paternity leave will be given to the husband.
• Marriage Leave
The worker that will get married will be given 1 week holiday.
7. Insurance
On the registration form, all workers should complete the insurance form before
becoming staff. It is important if any accident happen during work time.
Keropok Adik Maniis
TYPE OF FURNITURE
QTY PRICE PER UNIT (RM) TOTAL
AND FIXTURE
Table 8 400 3,200
Small Table 2 100 200
Sofa 2 1,000 2,000
Chair 16 150 2,400
Cabinet 2 1,200 2,400
File Cabinet 5 500 2,500
Meeting Table 1 1,500 1,500
TOTAL 36 4850 14,200
4.9 Salary
Monthly
Particulars F.Assets Exp. Others Total
Fixed Assets
Working Capital
14, 14,
Salary 300 300
1 1
EPF ,716 ,716
Other Expenditure - -
Monthly
Particulars F.Assets Exp. Others Total
Fixed Assets
Working Capital
15, 15
Salary 050 ,050
1, 1
EPF 806 ,806
Other Expenditure - -
Monthly
Particulars F.Assets Exp. Others Total
Fixed Assets
Working Capital
15, 15,
Salary 800 800
1 1
EPF ,896 ,896
Other Expenditure - -
FINANCIAL
PLAN
5.1 INTRODUCTION
Keropok Adik Maniis
A financial plan is a plan that shows the short and long-term financial
requirements in order to start a new business or project. It also shows how the
requirements are going to be (using internal and external resources).
A financial plan should also include the projections of the financial statements
such as the cash flow, profit & loss and balance sheet. A financial plan should include
some financial analysis in order to determine the viability of the proposed business or
project.
Pro forma
1) Projected cash flow statements.
2) Projected profit & loss statements
3) Projected balance sheet statements.
Equity Contribution
Cash:
General Manager RM 50,00
Marketing Manager RM 30,000
Operating Manager RM 30,000
Administration Manager RM 30,000
Financial Manager RM 30,000
Deputy financial RM 30,000
Bank Loan:
Fixed Asset Office Equipment (Adm.) Fixed Asset Furniture & Fitting(Adm.)
Cost (RM) 31,000 Cost (RM) 13,200
Method Straight Line Method Straight Line
Economic Life Economic Life
(yrs) 5 (yrs) 5
Annual Accumulated Annual Accumulated
Yea Depreciation Depreciation Book Value Yea Depreciation Depreciation Book Value
r r
31,0 13,20
- - 00 - - 0
6,2 24,8 2,64 2,6 10,56
1 6,200 00 00 1 0 40 0
12,4 18,6 2,64 5,2 7,9
2 6,200 00 00 2 0 80 20
18,6 12,4 2,64 7,9 5,2
3 6,200 00 00 3 0 20 80
24,8 6,2 2,64 10,5 2,6
4 6,200 00 00 4 0 60 40
31,0 2,64 13,2
5 6,200 00 - 5 0 00 -
Pre- TOTAL
MONTH 1 2 3 4 5 6 7 8 9 10 11 12 YEAR 2 YEAR 3
Operations YR 1
CASH INFLOW
Capital (Cash) 200,000 200,000
Loan 306,197 306,197
Cash Sales 55,396 59,457 62,560 63,848 66,272 68,041 70,128 70,163 68,050 71,404 72,428 73,336 801,083 961,300 1,121,516
Collection of
Accounts
Receivable 15,827 24,901 26,368 27,180 28,056 28,908 29,757 30,065 29,466 30,123 30,894 301,545 407,986 473,020
TOTAL CASH
506,197 55,396 75,284 87,462 90,217 93,451 96,097 99,036 99,920 98,115 100,870 102,551 104,230 1,608,825 1,369,285 1,594,537
INFLOW
CASH
OUTFLOW
Administrative
Expenditure
Salary 14,300 14,300 14,300 14,300 14,300 14,300 14,300 14,300 14,300 14,300 14,300 14,300 171,600 180,180 189,189
EPF 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 20,592 21,622 22,703
SOCSO 358 358 358 358 358 358 358 358 358 358 358 358 4,296 4,511 4,736
Water &
Electricity 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000 25,200 26,460
Rental 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 12,600 13,230
Telephone bill 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 12,600 13,230
Marketing
Expenditure
Salary 4,600 4,600 4,600 4,600 4,600 4,600 4,600 4,600 4,600 4,600 4,600 4,600 55,200 57,960 60,858
EPF 506 506 506 506 506 506 506 506 506 506 506 506 6,072 6,376 6,694
SOCSO 115 115 115 115 115 115 115 115 115 115 115 115 1,380 1,449 1,521
Promotions 700 700 700 700 700 700 700 700 700 700 700 700 8,400 8,820 9,261
Keropok Adik Maniis
Diesel 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 12,600 13,230
Operations
Expenditure
Cash Purchase
Payment of
Account Payable 19,350 40,117 42,619 44,153 45,449 46,913 48,260 49,002 48,276 48,709 50,239 483,084 559,611 671,533
Carriage Inward
& Duty
Salaries, EPF &
SOCSO 7,100 7,100 7,100 7,100 7,100 7,100 7,100 7,100 7,100 7,100 7,100 7,100 85,200 89,460 93,933
Water &
Electricity 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 30,000 31,500 33,075
Maintenance on
Equipment 500 500 500 500 500 500 500 500 500 500 500 500 6,000 6,300 6,615
Factory rental 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000 37,800 39,690
Other
Expenditure
Pre-Operations
Deposit (rent,
utilities, etc.)
Business
Registration &
Licences 600 600
Insurance &
Road Tax for
Motor Vehicle 5,352 5,352 5,352 5,352
Other Pre-
Operations
Expenditure 16,500 16,500
Fixed Assets
Purchase of
Fixed Assets -
Land & Building
Purchase of
Fixed Assets -
Others 404,650 404,650
Hire-Purchase
Down Payment
Hire-Purchase
Repayment:
Principal
Keropok Adik Maniis
Interest
Loan
Repayment:
Principal 5,103 5,103 5,103 5,103 5,103 5,103 5,103 5,103 5,103 5,103 5,103 5,103 61,239 61,239 61,239
Interest 2,041 2,041 2,041 2,041 2,041 2,041 2,041 2,041 2,041 2,041 2,041 2,041 24,496 19,597 14,697
Tax Payable 0 0 0 0
TOTAL CASH
427,102 47,540 66,890 87,657 90,158 91,692 92,988 94,453 95,800 96,541 95,815 96,249 97,778 1,480,661 1,154,776 1,287,248
OUTFLOW
CASH
SURPLUS 79,095 7,856 8,394 (195) 59 1,759 3,109 4,583 4,120 1,574 5,055 6,302 6,452 128,163 214,509 307,289
(DEFICIT)
BEGINNING
CASH 79,095 86,951 95,346 95,151 95,209 96,969 100,077 104,660 108,781 110,354 115,409 121,712 128,163 342,673
BALANCE
ENDING CASH
79,095 86,951 95,346 95,151 95,209 96,969 100,077 104,660 108,781 110,354 115,409 121,712 128,163 128,163 342,673 649,962
BALANCE
Keropok Adik Maniis
Raw Materials
Opening Stock 0 30,000 30,000
Current Year Purchases 559,611 671,533 783,455
Ending Stock 30,000 30,000 30,000
Raw Materials Used 529,611 671,533 783,455
Carriage Inward
529,611 671,533 783,455
Salaries, EPF & SOCSO 85,200 89,460 93,933
Factory Overhead
Depreciation of Fixed assets (Operations) 10,690 10,690 10,690
Water & Electricity 30,000 31,500 33,075
Maintenance on Equipment 6,000 6,300 6,615
Factory rental 36,000 37,800 39,690
Less: Enpenditure
Administrative Expenditure 244,488 256,712 269,548
Marketing Expenditure 83,052 87,205 91,565
Other Expenditure
Business Registration & Licences 600
Insurance & Road Tax for Motor Vehicle 5,352 5,352 5,352
Other Pre-Operations Expenditure 16,500
Interest on Hire-Purchase
Interest on Loan 24,496 19,597 14,697
Depreciation of Fixed Assets 70,240 70,240 70,240
Other Assets
Deposit
Owners' Equity
Capital 200,000 200,000 200,000
Accumulated Profit 42,175 129,072 312,377
242,175 329,072 512,377
Long-Term Liabilities
Loan Balance 244,958 183,718 122,479
Hire-Purchase Balance
244,958 183,718 122,479
Current Liabilities
Accounts Payable 76,527 188,449 300,371
LIQUIDITY
Current Ratio 3 2 3
Quick Ratio (Acid Test) 2 2 2
EFFICIENCY
Inventory Turnover 9 12 14
PROFITABILITY
Gross Profit Margin 42.55% 38.30% 39.62%
Net Profit Margin 3.69% 6.33% 11.44%
Return on Assets 7.48% 12.39% 19.60%
Return on Equity 17.42% 26.41% 35.78%
SOLVENCY
Debt to Equity 132.75% 113.10% 82.53%
Debt to Assets 57.04% 53.07% 45.21%
Time Interest Earned 1 3 11
Keropok Adik Maniis
Keropok Adik Maniis
Keropok Adik Maniis
Keropok Adik Maniis
Keropok Adik Maniis
Keropok Adik Maniis
TABLE CONTENT
No. Topics Page
I Preface
II Cover letter
III Permission Letter
IV Executive Summary
1.1 Introduction to the industry
1.2 Objective of the organization
1.3 Purpose of the business plan
Part 1 - 1.4 Background of the business
INTRODUCTION 1.5 Business logo and motto
1.6 Interpretation of business logo and motto
2.1 Introduction
2.2 Objectives
2.3 Marketing analysis
2.4 Market size
Part 2 - 2.5 Competitors
2.6 Market share
MARKETING PLAN 2.7 Sales forecast
2.8 Promotion strategies
2.9 Fixed Assets for marketing purposes
2.10 Salary
2.11 Marketing budget
5.1 Introduction
5.2 Project implementation cost
5.3 Sources of fund
5.4 Table on loan amortization
5.5 Table on depreciation on fixed assets
5.6 Cash flow projection
Part 5 – 5.7 Profit / Loss Account
FINANCIAL PLAN 5.8 Balance sheet
5.9 Financial analysis
V Justification
VI Appendices
v Justification
From the analysis that has been done, keropok lekor business is a business that can
easily achieve its profit from time to time. Keropok Adik Maniis, a partnership business
can manage to achieve a suitable profit to maintain its business.
Based on the financial analysis, the profit increases with the percentages of
accumulated net profit increment are increase in the remaining three years. The
profitability of this business is also increased, with all its elements such as the gross and
net profit margin as well as the return on assets.
Keropok Adik Maniis manages to maintain its liquidity where the current and
quick ratios are above one time of the liabilities. This ratio analysis makes it able to
meet short- term obligations.
Therefore, we think that this keropok lekor business is viable and we do hope
that various financial institutions will help us in maintaining this business and gaining its
profit as well as meeting its short- and long- term obligations.