NURUL  NISHA  BT  MOHD  RASHDAN  2015650862  NORAZILAH 

BT  ABDULLAH  2015698694  NUR  AFRINA  BT  HAMILEE 

2015819552 
ENT 300 FUNDAMENTAL OF ENTREPRENEURSHIP 
MANUFACTURED 
BY: 
N.A.A. COFFEE ENTERPRISE 
PREPARED FOR: MADAM NUR SYAHIRA BT ABD LATIF 
Page | 1 
 
TABLE OF CONTENT 
CONTENT PAGE 
ACKNOWLEDGEMENT 1 
COVER LETTER 2-3 
PARTNERSHIP AGREEMENT 4-7 
CHAPTER I INTRODUCTION 
• Executive Summary 
• Introduction 
• Purposes of Business Plan 
• Background Company 
• Profile Partners 
• Background of the proposed business 
8 
9-10 
11-13 
14 
15-17 
18-20 
21-25 
CHAPTER II ADMINISTRATION PLAN 
• Vision, Mission & Objective 
• Organization Chart 
• List of Administration personnel 
• Schedule of task & responsibilities of employees 
• Remuneration plan 
• List of Office Furniture and Fittings 
• Administration Budget 
26 
27 
28 
28 
29 
30 
31-32 
33 
CHAPTER III MARKETING PLAN 
• Description product 
• Marketing segmentation 
• Market Size 
• Competitors 
• Market share 
• Sale Forecast 
• Marketing Strategy 
• Marketing Budget 
34 
35 
36 
37 
38 
39-40 
41-43 
44-48 
49 
Page | 2 
 
50 CHAPTER IV OPERATION PLAN 
• Introduction 
51 
• Business & Operation Hours 
51 
• Operational process 
52-53 
• Operation Layout 
54 
• Production Planning 
55 
• Material Planning 
56 
• Machine & Equipment Planning 
56 
• Overhead Requirement 
57 
• Location Plan 
58 
• Licenses, Permits & Regulations 
59-62 
• Operation Budget 
63 
CHAPTER V FINANCIAL PLAN 
• Administration budget 
• Marketing budget 
• Operation budget 
• Income statement 
• Balance sheet 
• Cash flow statement 
• Liquidity ratio 
• Efficiency ratio 
• Profitability ratio 
• Solvency ratio 
64 
65 
66 
66 
67 
68 
69 
70 
70 
71 
72 
CONCLUSION 73-74 
APPENDICES 75 
Page | 3 
 
ACKNOWLEDGEMENT 
First of all, we would like to express the deepest expression to Almighty Allah S.W.T for 
giving us strength to complete our business plan report. After all hard work that we through, 
finally 
we are grateful because our business plan report finish with experiences that we have been 
obtained. 
Firstly, we would like to express sincere to our lecturer of Fundamental of 
Entrepreneurship, Madam Nur Syahira binti Abd Latif for her valuable guidance, suggestion, 
cooperation and advice which make us complete our report on time. We are also extremely 
grateful 
to her for providing such a nice guidance though she had a busy schedule. 
We also not forget to thank our fellow classmates and others for their support, sharing 
comment and suggestion during the process of completing our business plan. All their comments 
and suggestions are useful indeed. During process of completing our report, we succeed to build 
a 
strong bond of friendship among our team members. The strong bond that has been created and 
co-operation that existed help us a lot in achieving our aims. All the team mates play vital role 
that 
contribute to our success. 
Lastly, as a result of our effort we also exposed to the basic of being entrepreneurship and 
guide us to be successful entrepreneur in the future. We would like to like to apologize if there is 
any mistake that happen with or without our concern in the process of doing our business plan 
and 
hope that our effort will give benefit in the future. Thank to everybody who have directly or 
indirectly involved in the process of finishing our business plan. 
Thank you 
Page | 4 
 
COVER LETTER 
Diploma in Business Studies, 
Faculty of Business Management, 
Universiti Teknologi Mara, 
72000 Kuala Pilah, 
Negeri Sembilan. 22 DECEMBER 2017 
Madam Nur Syahira Bt Abd Latif, 
Lecturer of Fundamental of Entrepreneurship (ENT 300), 
Universiti Teknologi Mara, 
72000 Kuala Pilah, 
Negeri Sembilan. 
Dear Madam, 
SUBMISSION OF BUSINESS PLAN 
Regarding  to  the  matter  above,  N.A.A.  Coffee  Enterprise would like to do the submission of our 
business  plan  for  your  analysis  and  references.  N.A.A.  Coffee  Enterprise  would  initiate  our 
business with partners and address as mentioned below: 
1.  NURUL  NISHA  BT  MOHD  RASHDAN  2015650862  2.  NORAZILAH  BT  ABDULLAH 
2015698694 3. NUR AFRINA BT HAMILEE 2015819552 
Business address : PT 2497, Kg. Cherang, 
Jalan Abdul Kadir Adabi, Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia. 
2. We have tried all our best to prepare this business plan with complete data compiles for your 
good judgments. This working paper is a group effort and all experiences gained are valuable 
lesson entire group members. 
Page | 5 
 
3. We will be glad if our business plan will satisfy your requirement for this subject (ENT 300). 
We also hope that our business plan can give benefits to other people especially as reference 
material on future. 
Yours sincerely, 
(NURUL NISHA BT MOHD RASHDAN) General Manager & Marketing Manager 
(NORAZILAH BT ABDULLAH) Administration Manager & Financial Manager 
(NUR AFRINA BT HAMILEE) Operation Manager 
Page | 6 
 
PARTNERSHIP AGREEMENT 
Partners of N.A.A. Coffee Enterprise have agreed to all terms and condition that have been 
discussed. This agreement was referred to a BUSINESS REGISTRATION ACT 1956 
(AMENDENT 1978). All the terms and conditions are stated as follows: 
1. Our partners has agreed to make ‘N.A.A. Coffee Enterprise’ as the name of our company 
and this business will be operate at: 
PT 2497, Kg. Cherang, 
Jalan Abdul Kadir Adabi, Taman Kenangan, 
15200 Kota Bharu, Kelantan, 
Malaysia. 
2. This agreement was made between the following personnel: 
Partnership 1 
Name : Nurul Nisha Bt Mohd Rashdan 
IC No : 890119-03-5150 
Address : Lot 2967, Kg Paya Jaras Tengah, 
47000, Sg Buloh, Selangor Darul Ehsan. 
Partnership 2 
Name : Norazilah Bt Abdullah 
IC No : 891112-02-5328 
Address : Lorong Pulau Palas, Kg Bukit Nambua, 
06300, Kuala Nerang, Kedah Darul Aman. 
Page | 7 
 
Partnership 3 
Name : Nur Afrina Bt Hamilee 
IC No : 890805-01-6294 
Address : No, 139, Lorong Haji Ariffin 5, Taman Haji Ariffin, 
86900, Endau, Mersing, Johor Darul Takzim. 
3. Due to this agreement of partnership, it can be stated that : 
a. This business shall be named N.A.A. Coffee Enterprise and this business is 
manufacturing and drinking service of Tamar coffee as the purpose of satisfying 
customer demand. 
b. Each company shareholder is entitled to receive company salary and incentive as a 
reward for their contribution to the company. Here are the position of each partners in 
this business organization. 
POSITION PARTNERS 
General Manager & Marketing Manager Nurul Nisha Bt Mohd Rashdan 
Operation Manager Nur Afrina Bt Hamilee 
Administration Manager & Financial 
Manager 
Norazilah Bt Abdullah 
c. All the business regarding the company’s finance are dealing with Bank Islam Berhad. 
All the business transaction on behalf of this company should be entered to existed 
account in this bank as agreed. Matter related to company income, loss and profit and 
all the documents related to it will kept by company’s financial manager. Each of the 
partners has the right to approve the money transaction. The money transactions that 
want to be done must only for the business purpose. 
Page | 8 
 
d. Any document such as profit and loss statement, balance sheet and other financial 
documents should not be revealed to others. 
e. Each partner is considered as shareholder. If there are any shareholder that wants to 
resign from the company with concrete reasons therefore, the company will approve 
his decision and return back his shares only unless that person want to sell his 
shareholder. 
f. Resignation notice must be made in 30 days before the resignation. 
g. If there are a new partner want to join the company, it must be agreed unanimous by 
all the current partners. 
h. Any decision is accepted only with the authorization from the General Manager. 
i. Resignation or death of any of the company shareholders will cause the company will 
dissolve and this agreement cannot be voided. 
We admit that we have witnesses for the agreement above. Nomination of the witnesses is not 
compulsory. Below are the signatures of all partners that have agreed with all the terms and 
conditions that are given above. 
Yours Truly, 
________________________ 
NURUL NISHA BT MOHD RASHDAN 
General Manager & Marketing Manager 
Page | 9 
 
________________________ 
NORAZILAH BT ABDULLAH 
Administration Manager & Financial Manager 
________________________ 
NUR AFRINA BT HAMILEE 
Operation Manager 
Page | 10 
 
INTRODUCTION 
Page | 11 
 
EXECUTIVE SUMMARY 
We are making coffee from dates seed that has been dried and ground until become fine powder 
to start our business. We choosing to making this product because, in Malaysia there is no one 
making coffee from dried dates seed. The research show that dates seed has many benefit to 
human 
health and free from caffeine. We provide drinking service at our cafe and also sell the coffee 
powder to customer. 
The price is different because it is based on the size of cup. For 600 ml the price is RM6.00, 450 
ml with price RM4.50 and lastly RM3.50 for 300 ml which is hot drinking. We also sell our own 
coffee powder i 500g with RM7.00 only. All these prices seems affordable and average because 
we want all people come from different age could buy our product. The reason we put such a 
average price because we want all people drink that can give benefit to their health. We believe 
that our product can reach people heart and capture with other our competitor soon and keep 
improving our product and increase our share quality product. 
This business venture will start on 11st January 2017. We just need three person which is 
ourselves 
to fill the following positions in our compay. All these position are general manager, financial 
manager, marketing manager,operation manager and also operators. We believe we could handle 
all those things since we know each other ability and known each other very well. 
We choose Kelantan to open our cafe which is located at PT 2497, Kg. Cherang, Jalan Abdul 
Kadir 
Adabi,Taman Kenangan, 15200 Kota Bharu. Sweetheart Coffee Shop, Kopitiam Kita, Artaste 
Cafe 
and Black Canyon Coffee were all our competitors which is not far away from our permise. All 
of 
them have their own strength. For example, Kopitiam Kita. They provide coffee along with 
traditional recipe, Sweetheart Coffee Shop serve with barista which is have become attraction to 
customer come to their cafe. Meanwhile Artaste Cafe serve also western food and Black Canyon 
Coffee using a traditional method to prepare coffee for their customer. But they also still have 
their 
Page | 12 
 
weakness. Most of their product is really expensive with small amount of the product. They also 
lack of proper and bad service to customer that come to their cafe. 
To introduce our product to our customer we intend to prepare product strategy which is includes 
product attributes, brand name, packaging, product safety, trade name, and labeling. Then by 
using 
media social such Instagram, Facebook , Twitter and through Whatsapp by viral the 
advertisement 
about our product. We also using outdoor advertisement which is banner as our initiative. Lastly, 
promotion strategy modes by using printed media like business card and flyers that can be give 
to 
people so they can get know better about our product. 
Personal selling and publicity were including our sales promotion.we also using distribution 
strategy which is word of mouth marketing because its effectiveness and social network to 
promote 
our product. For customer that keep coming to our cafe, we will provide discount for them so 
high 
sales can be archieved easily. 
Next , we would like to make a loan amount RM 20,000 From bank so we could run our business 
with more confident. This business seems has the potential to succeed because it has it own 
special 
which is free from caffeine and also good to people health. This product also has the price that is 
affordable and acceptable that can buy by all generations. Our product has their own specialities 
and identities to attract customer to buy it. 
We belive that our product quality could reach target market and can penetrate the sale out there 
through the market share. 
Page | 13 
 
1.0 Introduction 
1.1 Name of business 
N.A.A. Coffee Enterprise 
1.2 Nature of business 
This company is in category of primarily coffee and beverages service. Our main product 
is coffee which is our company using our own coffee that freshly blend and brew form 
dates seed. We also believe that today many people looking for coffee that free from 
caffeine because not everyone can consume caffeine in their body. So here we are to 
provide freshly coffee that is made up form dates seed that has been confirm free from 
caffeine. There is two types of the service in this company which is produce our own coffee 
powder and supply to others company. Next, this company also provide take away service 
to customer that coming to our café. We hope that by providing these service may help 
people out there that have problem consume caffeine can still have a cup of coffee without 
have to worry about the caffeine content. Furthermore , we also open our own cafe which 
can help people that has busy life and works that don’t have time having a breakfast can 
still have a freshly coffee in morning which also can bring it along to their works place. 
1.3 Industry profile 
Coffee and beverages service is a business which is produce freshly coffee blend and 
supply to others company and also provide take away service to customers that usually 
have a busy life time with works. Even though today there is so many premise consume 
coffee service, but not all the premise cam consume a coffee without caffeine. Besides that, 
in Kota Bharu there still lacking of café that provide and give a take away service to people 
that very busy with their works. Kota Bharu seems have a potential to grow up as urban 
places since there are so many new company open in this places. So , the requirement for 
take away coffee service also will be increased because the rise of workers that need a 
simple and quick breakfast such as a cup coffee in take away version due to their lack of 
time because of working time. Nowadays, coffee has become new trending in urban and 
Page | 14 
 
modern world because coffee has many of benefits and the unique taste of coffee especially 
when the coffee has been diversified in many ways. 
1.4 Location of the business 
N.A.A. Coffee Enterprise is located at PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi, 
Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia. The location is strategic 
because it is near to the city and located near to the housing and school. 
1.5 Date of commencement 
11st January 2017 
1.6 Factors in selecting the proposed venture 
We all have decided to choose Kg Cherang, Taman Kenangan to open our company and 
cafe at this place. This is because this place have a potential and opportunity to build up 
and to establish our business until it will become successful company. Besides, there are 
some reasons that make us interested to open this business at strategic location. Firstly, 
there are many facilities near our company which is Maahad Islamic Studies, fire and 
rescue station, hospital, shopping mall. Our cafe will be first place people choice to have a 
meal before they start their daily routine. It will become our great opportunity for our 
company because we will serve a meal for customer in early morning so, it will draw people 
attention to come to our café. Secondly, the premise also nearly to material source which 
is locate at Pasir Puteh. So it will save the cost of transportation in order to get the raw 
material for our business product. Lastly, it has been known that Kota Bharu one of the 
attraction place for tourist to visit. Most of the tourist usually love to have a coffee compare 
to other beverages. So it will become our great opportunity to increase our profit and well 
known place for other people. 
Page | 15 
 
1.7 Future prospect of the business 
Once the business is financially stable, we plans to open other branches and expand our 
business at other place and states. Besides that, we also plan to make a variety in our coffee 
product like mix our coffee with other flavor which follow the trend. Other than that, in 
order to provide a better quality service, we would like to upgrade our technology in 
making coffee powder so that we can produce a larger amount of coffee at one time and at 
the same time we can supply our coffee to other state. 
Page | 16 
 
2.0 Purpose of business plan 
Basically, this business plan was prepared with certain purpose. Below are the identified 
main purposes of the business plan; 
2.1 To view and evaluate the proposed business venture in an objective, critical and practical 
manner 
A business plan helps an entrepreneur to track, monitor, and evaluate the company’s 
progress. The entrepreneur can view and evaluate the proposed business venture in an 
objective, critical and practical manner through strengths, weaknesses, opportunities and 
threat analysis (SWOT). Specifically, SWOT is part of the situation analysis, where the 
company’s determines where it stands on four key strategic areas to better determine what 
changes have to make for the company’s. 
2.2 As an opportunity for the entrepreneur to evaluate the business venture 
An entrepreneur can observe and study any business in a practical and critical approach. 
By preparing a business plan beforehand, an entrepreneur can make his judgment based on 
information which forms a concrete basis. It is because properly in business planning much 
important to get stability and know how to manage in businesses. Many businesses failed 
because decision making are not based on dependable information. In addition, many 
entrepreneurs not have much knowledge in business that can give affect for their business. 
2.3 To obtain financial assistance/loan 
The business plan enables an entrepreneur to apply for loans or financing facilities from 
relevant financial institutions. Applying loans is important for every entrepreneur to start 
their businesses. The loan that our company apply is about RM20, 000. By applying loan, 
the entrepreneur can obtain their financial assistance at once can growing the businesses. 
The plan clearly states the required amount and purpose of the loan, facilitating the 
entrepreneur to convince the relevant parties of the project’s investment potential. As such, 
the business plan helps financial institutions to evaluate the viability of a proposed project 
and make decisions on financing facilities. 
Page | 17 
 
3.0 Company background 
❖ Name of business ▪ N.A.A.Coffee Enterprise 
❖ Business address 
➢ Correspondence 
address 
▪ PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi, 
Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia 
▪ PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi, 
Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia 
❖ Telephone number 
➢ Fax 
➢ E-mail address 
▪ 09-7942281 
▪ 09-7948821 
▪ naa.coffee@gmail.com 
❖ Form of business ▪ Partnership 
❖ Main business ▪ Produce & supply coffee powder and drinking service 
❖ Date of 
commencement 
▪ 11st January 2017 
❖ Date of registration 
➢ Registration 
number 
▪ 5th January 2017 
▪ KT 0254493-M 
❖ Name of bank 
➢ Bank account 
number 
▪ Bank Islam Berhad 
▪ 05049010015002 
Page | 18 
 
3.1 Logo explanation 
Dates refer to the main source of the production of coffee 
N.A.A. represent to owner’s name which are Nisha, Azilah and Afrina. Coffee refer to business 
product 
Page | 19 
 
3.2 Location of the business 
Address: PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi, 
Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia 
Maps: 
Premise: 
Page | 20 
 
4.0 Owner background 
4.1 First Owner 
❖ Name of owner ▪ Nurul Nisha binti Mohd Rashdan 
❖ Identity card number ▪ 890119-03-5150 
❖ Permanent address ▪ Lot 2967, Kg Paya Jaras Tengah, 47000, Sg Buloh, 
Selangor Darul Ehsan 
❖ Correspondence 
address 
▪ 4595 Jalan Sultan Yahya Petra, 15200, Kota Bharu, Kelantan 
❖ Telephone number ▪ 017-3268476 
❖ E-mail address ▪ amierul.azan97@gmail.com 
❖ Date of birth ▪ 19th January 1989 
❖ Age ▪ 28 
❖ Marital status ▪ Single 
❖ Academic 
qualification 
▪ SPM – 6A3B 
▪ Diploma in Food Technology , UiTM-2010-2012 
▪ Degree in Dietician , UiTM-2012-2015 
❖ Courses attended ▪ Forum on Entrepreneurship, 2016, by Malaysian 
Association of ASEAN Young Entrepreneurs: MAAYE 
▪ Seminar on managing business, 2016 (FAMA) 
❖ Skills ▪ Good in marketing and promotional 
❖ Experiences ▪ Part time as sale promoter at MPH Bookstore ( 3 month) 
❖ Present occupation ▪ As a quality control assistant at Nestle company ( 1 year ) 
❖ Capital contribution ▪ RM 2597,00 
Page | 21 
 
4.2 Second Owner 
❖ Name of owner ▪ Norazilah binti Abdullah 
❖ Identity card number ▪ 891112-02-5328 
❖ Permanent address ▪ Lorong Pulau Palas, Kg Bukit Nambua, 06300, Kuala 
Nerang, Kedah Darul Aman 
❖ Correspondence 
address 
▪ 4595 Jalan Sultan Yahya Petra, 15200, Kota Bharu, Kelantan 
❖ Telephone number ▪ 013-4603347 
❖ E-mail address ▪ norazilah629@yahoo.com 
❖ Date of birth ▪ 12th November 1989 
❖ Age ▪ 28 
❖ Marital status ▪ Single 
❖ Academic 
qualification 
▪ SPM -1A+5A3B 
▪ Diploma in Food technology , UiTM- 2010-2012 
▪ Degree in Halal Management, USIM-2012-2015 
❖ Courses attended ▪ Forum on Entrepreneurship, 2016 by Malaysian 
Association of ASEAN Young Entrepreneurs: MAAYE 
▪ Seminar on managing business, 2016 (FAMA) 
❖ Skills ▪ Good in handling machine and good in communication 
❖ Experiences ▪ Part time worker at Starbuck Coffee ( 3 month ) 
❖ Present occupation ▪ As quality assurance assistant at Maggi company ( 1 year) 
❖ Capital contribution ▪ RM 2550.90 
Page | 22 
 
4.3 Third Owner 
❖ Name of owner ▪ Nur Afrina binti Hamilee 
❖ Identity card number ▪ 890805-01-6294 
❖ Permanent address ▪ No,139, Lorong Haji Ariffin 5, Taman Haji Ariffin, 
86900, Endau,Mersing, Johor Darul Takzim 
❖ Correspondence 
address 
▪ 4595 Jalan Sultan Yahya Petra, 15200, Kota Bharu, Kelantan 
❖ Telephone number ▪ 013-6926953 
❖ E-mail address ▪ afrina.hamilee97@gmail.com 
❖ Date of birth ▪ 5th August 1989 
❖ Age ▪ 28 
❖ Marital status ▪ Single 
❖ Academic 
qualification 
▪ SPM – 5A3B1C 
▪ Diploma in Food Technology , UiTM-2010-2012 
▪ Degree in Food Service , UiTM-2012-2015 
❖ Courses attended ▪ Forum on Entrepreneurship, 2016 by Malaysian 
Association of ASEAN Young Entrepreneurs: MAAYE 
▪ Seminar on managing business, 2016 (FAMA) 
❖ Skills ▪ Good in managing time and calculation 
❖ Experiences ▪ Part time worker at KFC ( 3 month ) 
❖ Present occupation ▪ Work at R&D Department at Munchies company 1 year) 
❖ Capital contribution ▪ RM 2565.50 
Page | 23 
 
5.0 Background of the proposed business 
5.1 Physical location 
N.A.A.Coffee Enterprise is located at PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi, 
Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia .The location was strategic as 
the premise is a shop house situated in a housing area with many facilities nearby. 
5.2 Price of premise 
The price for the premise was quite expensive as the premise located near to the town. 
Expenses for rent cost about RM1300 per month. 
Page | 24 
 
5.3 Distance from the source of raw material 
We get the raw material from suppliers at around Pasir Puteh, Kelantan. Our main supplier 
Safawi Agro Farm where their dates’ farm was located at Jalan Cherang Tuli, Pasir Puteh. 
The distance from our premise to the farm was 39.4 km and take about 53 minutes by car. 
The transportation to get the raw material within an hours will provide us the fresh raw 
material that will give a good quality in our product. 
Page | 25 
 
5.4 Availability of manpower 
Since this business requires workers, our premise should be around the housing area so that 
many people which is searching for job will recognize our business. The location of our 
premise is strategic as there are many housing around it. The distance from our premise to 
the nearest housing area is only about 800m and take about 2 min by car. As the location 
is near, the worker also can take a walk to go to work and at the same time they can save 
their budget. 
Page | 26 
 
5.5 Distance from customers 
Our company is called as a strategic location as it is near to housing area and school. The 
distance of the nearest school which is Maahad of Islamic studies from our premise is about 
1.6 km and take about 4 minute by car and 20 minutes with walking. Other than that, the 
distance our premise from nearest housing area which is 1 residence condominium is about 
190m and take about 3 minutes by walking.. Besides that, Taman Kenangan also near to 
our premise where the distance is about 800m and take about 2 minutes by walking. As the 
distance is not so far, it is so easier for the residence at the area to come to get our coffee. 
Page | 27 
 
5.6 Basic amenities (electrical, water and telephone facilities) and infrastructure. 
Our office and premise is completed with water and electricity supplies, internet 
connection, telephone lines. The location chosen is also strategic to the facilities that 
provided. The distance from our premise to Tenaga Nasional Berhad and Air Kelantan Sdn. 
Bhd is about 2.1 km and 2.4 km and take about 7 minutes by car to arrive. Besides that, 
our premise also not so far from Telekom Malaysia where it is about 3.1 km and take 8 
minutes by car. Other facilities near to our premise are hospital, bank and fire and rescue 
station.Hospital Raja Zainab II is about 2.7 km from our premise and about 8 minutes by 
car. Bank Rakyat Kota Bharu about 4 km and about 11 minutes to arrive. Kota Bharu fire 
and rescue station located 1.4 km from our premise and about 4 minutes to arrive. 
Page | 28 
 
 ADMINISTRATION 
PLAN 
Page | 29 
 
6.1 Organization’s mission, vision and objective 
VISION 
To open new branches all over country and be the brand that provide the healthy coffee in 
Malaysia 
MISSION 
To maximize our profit by making varieties in our product To attract customers to buy our 
product by give them the best services 
OBJECTIVE 
To get consistency in profit every year 
To improve quality in our product by using the best technology 
\ 
Page | 30 
 
6.2 Organizational chart 
6.3 List of administration personnel 
Position Number of personnel 
General Manager & Marketing Manager 1 
Administration Manager & Financial Manager 
General Manager (Nurul Nisha Mohd Rashdan) 
Administration Manager ( Norazilah Abdullah) 
Marketing Manager (Nurul Nisha Mohd Rashdan) 
Financial Manager 
Staff 1 
Staff 3 
Staff 4 
Operation Manager ( Nur Afrina Hamilee) 
(Norazilah Abdullah) 
Staff 2 
1 
Operation Manager 1 
Staff 4 
Total 7 
Page | 31 
 
6.4 Schedule of Task and Responsibilities of Employees 
POSITION RESPONSIBILITIES 
General Manager 
Monitor all activities carried out by staff Plan and organize the task Make decisions and solve 
problems among staffs Control the overall management of the business Be accountable for 
overall performances of the business 
Administration Manager 
Develop and maintain information management systems consistent with the needs of office 
environment and in line with professional standard in public administration Undertake the 
management of all administrative correspondence with funders. Answer phone calls, direct calls 
to the appropriate member of staff and take messages 
Marketing Manager 
Interviews ,hires, and trains marketing staff members Establishes marketing goals based on past 
performance and market forecast Researches and analyses market trends, demographics, pricing 
schedules, competitor products and other relevant information to form marketing strategies 
Operation Manager 
Planning and controlling change Managing quality assurance programs Researching new 
technologies and alternatives methods of efficiency. 
Financial Manager Maintain accurate company accounts 
Liaise with accountants in the preparation of end of year accounts and company returns 
Undertake monthly bank reconciliations and reporting to the PM, DTNI Board of Directors and 
Finance sub-committee. 
Page | 32 
 
6.5 Remuneration plan. 
Position No. Salary (RM) EPF (RM) SOSCO 
(RM) 
Total (RM) 
General Manager & Marketing Manager 
1 3500 420 61.25 3981.25 
Administration Manager & Operating Manager 
1 3500 420 61.25 3981.25 
Financial Manager 
1 3500 420 61.25 3981.25 
Staff 4 4000 480 70.00 4550.00 
Total 5 14500 1740 253.75 16,493.75 
Page | 33 
 
6.6 List of office equipment and supplies 
No Type of equipment Quantity Price per unit(RM) Total Amount 
(RM) 1 Office table 7 
99.00 693.00 
2 Chair 15 27.00 405.00 
3 Round table 2 104.90 209.80 
4 cabinet 4 32.00 128.00 
5 Air conditioner 5 729.00 3645.00 
6 Fire extinguisher 1 72.00 72.00 
7 Clock 1 10.00 10.00 
8 Notice board 1 23.50 23.50 
9 Dustbin 4 2.00 8.00 
10 Computer 7 557.00 3899.00 
11 Telephone 3 54.00 162.00 
12 Printer machine 1 1400.00 1400.00 
13 Lamp 5 20.00 100.00 
14 Sofa 1 300.00 300.00 
Total 3430.40 11,055.30 
Page | 34 
 
Diagram Diagram Diagram 
Chair Lamps Fire 
extinguisher Cabinet 
Computer Sofa 
Round table Printer machine Notice board 
Air conditioner Telephone Door 
Office Table Prayer room Clock 
Dustbin Toilet 
Page | 35 
 
6.7 Administration Budget 
ITEMS FIXED 
ASSET (RM) 
MONTHLY 
OTHER EXPENSES 
EXPENSES (RM) 
(RM) 
TOTAL (RM) 
Office equipment 
11,055.30 11,055.30 
Salary (EPF & SOCSO) 
16,493.75 16,493.75 
Rental 1300.00 1300.00 
Utilities 1000.00 1000.00 
Phone and internet 
400.00 400.00 
Office Supplies 200.00 200.00 
Business registration 
60.00 60.00 
Insurance building 
400.00 400.00 
Road tax/insurance 
835.20 835.20 
TOTAL 11,055.30 18,656.25 895.20 31,744.25 
Page | 36 
 
MARKETING 
PLAN 
Page | 37 
 
7.1 Description product 
Tamar Coffee is coffee which made from dates’ seed. Our product is unique because it 
different from other coffee that has in the market despite it also contain many benefits of 
it. Our coffee also the first date’s coffee in Malaysia. There are two type of Tamar coffee 
we sell in our premise. Firstly, we sell the take away coffee which has 3 different size 
which are 600ml and 450 ml for cold drink and 350 ml for hot coffee. Secondly, we sell 
coffee powder which is 500 g. Our main attraction is 
a. Free from caffeine 
Our coffee is free from any caffeine content because we used dates seed as the raw material. 
Studies was reported that dates seed has no caffeine content in it 
b. Rich in nutrients 
Our coffee has many nutrients because the raw material we used already content of variety 
of nutrient like carbohydrate, dietary fiber, ash, fat and a lot of vitamins. This coffee is 
suitable for any stage of age to drink. 
c. Free from any food additive 
For our coffee product, we does not use any food additive like food coloring and food 
flavor. This is because we decided to maintain the natural taste and color of the coffee. 
Besides that, food additive is not good for our health. 
d. Save money 
Our coffee product cheap and affordable because we target all people to consume our 
coffee. For the healthy product like our coffee, it should be able to be consume by all people 

From Our House, To Your House 

Tamar 
Coffee 
Page | 38 
 
7.2 Marketing segmentation 
a. Geographic 
i. State: Kelantan 
We agree to choose this state as our target market because our premise is located at this 
area. Besides that, there is least competition between coffee cafe that provide take away 
service. So, people around this area will attract to come our cafe. Other than that, the 
percentage of Muslim at Kelantan is large so that they more preferred to Sunnah food. 
b. Demographic 
ii. Occupation 
Our product is almost suitable for all people but we mainly target to the people that work 
in company. It is because most of them have busy life and they easily exhausted. As our 
main ingredients in coffee is dates so it is good for them to have this coffee. 
c. Education 
We also target student as our customers because it is known that young people is love 
to follow trend. Nowadays, coffee was a trend beverages among them. So, by having 
our coffee they can follow trend and also give benefit to their health. 
d. Psychographic 
iii. Sensitivity to price 
Due to the Malaysian economy that are not stable, people usually prefer product with 
lower price but at the same times it also give benefits to them. We offer lower price 
coffee so that they will looking for our coffee than other product. 
Page | 39 
 
7.3 Market size 
N.A.A.Coffee Enterprise is involved in the production of the coffee powder and provide a 
service where customers can buy ready coffee in the premise. The business has identified 
its target market as the residents of the housing area within 20 km radius of its factory. 
There are two major market segment within the target area schoolchildren and families. 
The first group consists about 3000 schoolchildren from three secondary school and 2000 
from three primary school. The second group is made up of 4000 families living in 20 km 
radius area. 
A survey of two group showed that the schoolchildren made purchase of about RM153, 
354 a month while the families spent an average of RM 200,000 a year on coffee product. 
Based on the survey, N.A.A.Coffee Enterprise estimated the market size to be RM 353,354 
a month that is RM 153,354 a month from the schoolchildren and RM 200,000 from the 
families. 
The business then proceed to estimate the potential sales for the year as RM 4,240,250 (RM 
353,354 x 12 month). Before estimating the final market size, the business look into 
consideration factors that may affect sales such as the schools holiday and the fasting 
month of Ramadan. Using this information, N.A.A. Coffee Enterprise estimated the market 
size to be only RM 4,200.000. 
Page | 40 
 
7.4 Competitors (strengths and weakness) 
Identify our competitors is very important to N.A.A Coffee Enterprise. Competitors refer 
to other business that offers similar product or service. Based on a market survey, we 
found that there are four competitors to our business, which are Sweetheart Coffee Shop, 
Black Canyon Coffee, Kopitiam Kita and Artaste Cafe based on the table below. 
Competitor Product Strength Weakness 
Sweetheart Coffee 
Shop, Jalan Sultan 
Ibrahim, Bandar 
Kota Bharu, 15050 
Kota Bharu, 
Kelantan, Malaysia 
▪ Serve fresh 
brewed 
Premium 
gourmet coffee. 
▪ Serve barista 
▪ Have an event 
package such a 
birthday party 
▪ Expensive 
Black Canyon 
Coffee ,AEON 
Mall Kota Bharu, 
15050 Kota Bharu, 
Kelantan, Malaysia 
▪ Using 
traditional 
method 
processing in 
brewing coffee 
▪ Experienced 
staff 
▪ Bad service 
Kopitiam Kita, 
Jalan Sri 
Cemerlang, Taman 
Desa Jasa, 15400 
Kota Bharu, 
Kelantan, Malaysia 
▪ Traditional 
recipe 
Kelantan’s food 
▪ Village 
environment 
▪ Limited space 
Artaste Cafe, Jalan 
Sultan Ibrahim, 
Bandar Kota Bharu, 
15050 Kota Bharu, 
Kelantan, Malaysia 
▪ Serve bakery 
and dessert 
▪ Serve western 
food 
▪ Small portion 
and expensive 
Page | 41 
 
7.5 Market share 
i. BEFORE INVOLVEMENT 
Company Percentage % Expected purchase per year (RM) 
Sweetheart Coffee Shop 40 1680,000 
Kopitiam Kita 25 1,050,000 
Artaste Cafe 20 840,000 
Black Canyon Coffee 15 630,000 
Total 100 4,200,000 
20% 
15% 
25% 

Sales 
Sweetheart Coffee Shop 40% 
Kopitiam Kita 
Artaste Café 
Black Canyon Coffee 

Page | 42 
 
ii. AFTER INVOLVEMENT 
Company Percentage % Expected purchase per year 
(RM) 
Sweetheart Coffee Shop 30 1,260,000 
Kopitiam Kita 25 1,050,000 
Artaste Cafe 20 840,000 
Black Canyon Coffee 15 630,000 
N.A.A. Coffee 10 420,000 
Total 100 4,200,000 
15% 
20% 
10% 
25% 

Sales (RM) 
30% 
Sweetheart Coffee Shop 
Kopitiam Kita 
Artaste Café 
Black Canyon Coffee 
N.A.A. Coffee 

Page | 43 
 
7.6 Sales Forecast 
Month Size of Product Unit Price per unit (RM) Sales (RM) January 600 ML 450 ML 300 
ML (hot) 500 g (powder) 
2749 2500 1500 100 
6.00 4.50 3.50 7.00 
16,494 11,250 5,250 700 Total 33,694 February 600 ML 450 ML 300 ML (hot) 500 g ( powder) 
3024 2300 1500 100 
6.00 4.50 3.50 7.00 
18,144 10,350 4,550 700 Total 33,744 March 600 ML 450 ML 300 ML (hot) 500 g (powder) 
2949 2500 1300 75 
6.00 4.50 3.50 7.00 
17,694 11,250 4,550 525 Total 34,019 April 600 ML 450 ML 300 ML (hot) 500 g (powder) 
3200 2700 1350 74 
6.00 4.50 3.50 7.00 
19,200 12,150 4,725 518 Total 36,593 May 600 ML 450 ML 300 ML (hot) 500 g ( powder) 
3200 2700 1300 50 
6.00 4.50 3.50 7.00 
19,200 12,150 4550 350 Total 36,250 June 600 ML 450 ML 300 ML (hot) 500 g (powder) 
2700 1800 900 50 
6.00 4.50 3.50 7.00 
16,200 8,100 3,150 350 Total 27,800 July 600 ML 450 ML 300 ML (hot) 500 g (powder) 
3250 2700 1250 75 
6.00 4.50 3.50 7.00 
19,500 12,150 4,375 525 Total 36,550 
Page | 44 
 
6.00 August 600 ML 
3300 450 ML 
2200 
4.50 300 ML (hot) 
1500 
3.50 500 g (powder) 
50 
7.00 
19,800 9,900 5,250 350 Total 35,300 September 600 ML 450 ML 300 ML (hot) 500 g ( powder) 
3300 2500 1300 50 
6.00 4.50 3.50 7.00 
19,800 11,250 4,550 350 Total 35.950 October 600 ML 450 ML 300 ML (hot0 500g ( powder) 
3300 2200 1850 75 
6.00 4.50 3.50 7.00 
19,800 9,900 6475 525 Total 36,700 November 600 ML 450 ML 300 ML (hot) 500 g ( powder) 
3300 2200 1800 100 
6.00 4.50 3.50 7.00 
19,800 9,900 6,300 700 Total 36,700 December 600 ML 450 ML 300 ML (hot) 500 g ( powder) 
3300 2200 1800 100 
6.00 4.50 3.50 7.00 
19,800 9,900 6,300 700 Total 36,700 Total 420,000 
Page | 45 
 
Sales Forecast for N.A.A. Coffee Enterprise 
Year 2017 
Month Sales (RM) 
January 33,700 
February 33,750 
March 34,025 
April 36,600 
May 36,250 
June 27,800 
July 36,550 
August 35,300 
September 35,950 
October 36,700 
November 36,700 
December 36,700 
Total 420,000 
Second and Third Year Sales Forecast 
Year Total Sales (RM) 
JAN 2018- DEC 2018 (increase 4%) 436,800 
JAN 2019-DEC 2019 (increase 8%) 471,744 
Page | 46 
 
7.7 Marketing strategy 
7.7.1 Product strategy and service strategy 
a. Brand 
The brand name that used should be unique which can be remembered by customer. Our 
brand names is Tamar Coffee is not only unique but already tells about the benefits of the 
coffee. As the developer of this coffee, we encourage people to drink our healthy coffee 
which is free form caffeine. 
Our coffee logo 
b. Quality 
We ensure that our product is good for health. We provide a coffee without caffeine that 
made from dates which rich in benefits. In order to maintain quality in our product, we 
ensure that raw material used, dates is in fresh condition. Our product also approved from 
MESTI to ensure the hygiene of our product. 
c. Design 
Our company produce coffee powder and provide drinking service for customer. . For 
coffee powder, we design it in a coffee bags to easy the customer to make the coffee. 
Besides that, for drinking service, we provide a variety size of cup of coffee which are 
bigger and medium for cold coffee while small cup for hot coffee. 
Page | 47 
 
d. Packaging 
We ensure that our packaging is a way to attracting customers attention to buy it. For our 
service drinking, we used box carrier to easy for customer to take away the coffee. We 
also use eco-friendly material as our feature packaging. Next, for our coffee powder 
product, we used zip lock packaging because it is suitable for storage. 
e. Labelling 
Besides ready -made coffee, we also provide coffee powder for those who love to drink 
coffee at home. At the coffee powder packaging, we provide a labelling content which 
are nutritional facts and ingredient used in the coffee. With this information, customers 
will know about our product. Other than that, we provided our company information if 
the customer want to ask further about our product 
TAMAR COFFEE helpdesk: 
Office: 09-7942281 
Fax: 09- 7948821 
Email: naa.cofee@gmail.com 
INGREDIENTS: 
Dates seeds, sugar, creamer 
NUTRITIONAL FACT 
Serving size: 27 gram 
Energy 75 Kcal 
Calcium 8 g 
Sodium 0 g 
Protein 2 g 
Carbohydrate 9 g 
No artificial Flavor / No Artificial 
Page | 48 
 
7.8 Pricing strategy 
Price = fixed cost + variable cost + mark up 
Size Fixed cost + Variable cost + 
Mark up 
Price (RM) 
600 ml 2.00 + 2.44 + (4.44 x 35%) 6.00 450 ml 2.00 + 1.33 + (3.33 x 35%) 4.50 300 ml 2.00 + 
0.60 + (2.60 x 35%) 3.50 500 g 2.00 + 3.20+ (5.20x 35%) 7.00 
a. Factor effecting price 
Our product is coffee powder and we also provide a service coffee beverages which has 
difference price on different size of coffee cup so there will be some factors that effect on 
the pricing of our coffee beverages. Economic condition, social concerns and consumer 
group are some factors that we need to be in our responsibility. 
i. Economic condition 
Since Malaysia has stable economic , so it has become our advantage for us to put 
our own price based on the raw material for our material already lower and easy to 
get to prepared our product. Many people out there would like to have a cup of coffee 
in delicious but in lower price. However most of cafe out there always put their price 
higher due the raw material already costly. So we take our advantage to put a price 
that all people can buy it, and still could gain profit from it. 
ii. Social concern 
Tamar coffee is our product that made up form dates seed which also seem as new 
product in coffee types. The special things about our product is our coffee product 
free form caffeine which already compete with others coffee competitors and it has 
become our concern to specify the pricing of our coffee. Our Tamar coffee could 
become number one people choice due to its content is free from caffeine and 
healthier than other coffee beverages and if we put a big effort in our marketing about 
this coffee, many people would buy it. 
Page | 49 
 
iii. Consumer group 
There some group which have their own priority in selection of coffee product for 
them to consume. Today, mostly people that concern about Muslim people in Syria 
or Palestine would like to show that they supportive towards Muslim community by 
not buying any Zionist coffee product. But still they are coffee lover and want to 
drink a coffee. So it would be our advantage to put a little bit higher price but still 
affordable, since our product a Muslim product and healthier and they would like to 
buy it as shows to support Muslim economic. Furthermore, our product is still new 
in industry so it will be attraction for them to buy it. 
7.9 Distribution strategy 
Distribution strategy aimed is to ensure that product can reach the target market. We used 
selling direct to customer as our distribution channel. This is because, our premise has our 
own service that provide ready coffee to customers and at the same time, we also sell coffee 
powder to customer who love to make homemade coffee. By doing this, customer can taste 
the coffee first at our premise and buy coffee powder to made at home. 
Beside used direct selling, we also selling our product through wholesalers. This is because 
wholesaler have ability to cover cost of the channel work. We used wholesaler from Mydin 
and Giant because these place where many customers come because it offer an affordable 
price to customers. 
Page | 50 
 
7.10 Promotion strategy 
We used many variation of tools to promote our product to the public relation and 
publicity. 
a. Internet 
We used Facebook and Instagram as our media to promote our product. We update all the 
promotional price of our product in these media. Nowadays, all the information or news 
was easily spread in the internet, so we take this opportunity to promote our product to 
public. 
b. Broacher 
We also make a banner in front of our premise. This is because people usually more 
attractive to read a brochure or banner that provided before entering the premise or the 
place. So, by placing a banner in front of our premise customer will easily to see what 
product that our company produce. 
c. Public relation and publicity 
Once a year, there is an event called MAHA which is stand for Malaysia Agriculture, 
Horticulture & Agro tourism and it is the leading agricultural show of its kind in Malaysia. 
We will join this event to take the opportunity to introduce our product to public because 
this a big event and there are many people from our 
country and other country will come. 
Page | 51 
 
7.11 Marketing budget 
Items Fixed asset 
expenses (RM) 
Monthly 
expenses (RM) 
Other expenses 
(RM) 
Signboard 2000 
Promotion 
Banner 
Business card 
1000 
150 
Grand Opening 3500 
Sub Total (RM) 2000 1150 3500 
Grand Total (RM) 6650 
Page | 52 
 
OPERATING 
PLAN 
Page | 53 
 
8.0 Operational plan 
The operational plan is one of the most important factors to consider in a business. Like 
other companies, our target is to ensure that our services are the best in quality and able to 
satisfy our customers’ needs and wants. Hence, a systematic operational plan is formed so 
that our business runs smoothly and achieves its objectives. 
8.1 Operational objectives 
The objectives of our operational plan are as follows: 
✓ To ensure the operations of the business runs smoothly 
✓ To optimize customer satisfaction and fulfill their expectations towards our ability to 
provide high quality products and timely services 
✓ To achieve consistency and stability in our production and services 
✓ To ensure the quality of our products and services meets the established standards 
✓ To ensure our business is profitable and successful 
8.2 Business hours 
Days Operation time Business time 
Sunday- Thursday 7.00 a.m. until 7.00 p.m. 8.00 a.m. until 6.00 p.m. 
Friday Off day 
Saturday 7.00 a.m. until 1.00 p.m. 8.00 a.m. until 12.00 a.m. 
Page | 54 
 
8.3 Operational process 
i. The operational process of our business 
Receive the raw material from supplier 
Dry the raw material for 6 hours in temperature 40oC 
Toast the dry dates in the oven for an hour until dry 
Cool down the dry dates for an hour 
Place in electric grinder mill grinding until fine 
Store the fine coffee in air tight stainless steel container in dark place at room temperature 
Page | 55 
 
ii. The service process of our business 
Ask customers to order 
Make beverages according to order 
Serve beverages to customer 
Make the payment and customer take away the coffee. 
Customers enter the coffee shop 
Page | 56 
 
8.4 Operational layout 
D I S P 
L A Y 
B O A R 
DRYING AREA 
COFFEE PROCESS LINE 
STORAGE 
(RAW MATERIAL) 
CASHIER 
TOASTED AREA 

BACK AREA 
INFRONT AREA 
GRINDING AREA 
COUNTER 
COFFEE BAR 
STORAGE 
(END PRODUCT) 
Page | 57 
 
8.5 Production planning 
It is important to make sure that the business is able to produce output to fulfill the high 
demand from customers or sales. In production planning, the business will determine the 
output produce per month or per day. 
i. Calculation Output Per month 
ii. Calculation Output Per day 
Average sale forecast per month (January) = RM 8,423.50 
Average price per unit (January) = RM 5.25 
Number of output per month (January) = 1604 unit 
If number of working days per month is 26 days 
The amount of output to be produced per day is = 1604 units 
26 
= 62 unit per day 
Page | 58 
 
8.6 Material planning 
The materials needed for production is based on a month of production 
Material Quantity Safety 
Stock 
Total Material 
Price / unit 
Total Price 
Requirement 
(RM) 
(RM) 
Date’s seed 50 kg 5 kg 55 1.50 82.50 
Creamer 50 kg 5 kg 55 2.00 110.00 
Sugar 50 kg 5 kg 55 2.50 137.50 
Ice cube 100 kg 10 kg 110 0.40 44.00 
TOTAL 374.00 
8.7 Machine and equipment planning 
In order to produce quality product for customers, the machine used to produce the 
product is important. We used several machines to help the production of our product. 
The chosen machine were based on the amount of product that can be produce at one 
time and can help us in the processing line of the product. The quality of the product were 
the first aspect that we prioritize. 
No. Machine Quantity Price (unit RM) Total price (RM) 
1 Coffee grinding machine 1 1171.49 1171.49 
2 Coffee bean drying oven 1 2462.19 2462.19 
3 Coffee roasting machine 1 3288.40 3288.40 
4 Coffee maker 2 189.05 378.10 
Total 3 7111.13 7300.18 
Page | 59 
 
8.8 Overhead requirement 
No Type of expenses Amount per month (RM) 
1 Utilities bills (electricity & water) 1000 
2 Phone and internet bills 400 
TOTAL 1400 
Overhead are required in the operation. It is a requirement that other than direct raw 
materials and direct materials. Here, we state the estimate amount of expenses that will be 
used. 
Total Overhead = RM1000 + RM400 
=RM1400 
8.9 Operating personnel 
i. Manpower planning 
Position No. of staff 
Drivers 2 
ii. Schedule of remuneration 
No. Position No. of staff 
required 
Salary per 
month ( 
RM) 
EPF per 
month (RM) 
SOCSO 
( RM ) 
Total 
(RM) 
1 Drivers 2 900 108 15.75 1023.75 
TOTAL 2047.50 
Page | 60 
 
8.10 Location plan 
Address: PT 2497, Kg. Cherang, 
Jalan Abdul Kadir Adabi, Taman Kenangan, 
15200 Kota Bharu, Kelantan, Malaysia 
Telephone No: 09-7944281 
Page | 61 
 
8.11 License, permit and regulations 
i. License for business 
Based Business Registration Act 1956 (ROBA 1956), a new business must be 
registered to get the license for the business. A person who carries on business 
without registering a business commits an offence under the ROBA 1956 and if 
found guilty be fined not exceeding RM5,000,00 or imprisonment for a term not 
exceeding two years or both. Referred to ROBA, we must pay about RM 60 as our 
business is partnership business and we are using trade name. A new business 
registration may valid for a period of one year and does not exceed five (5) years 
on each registration. A new should register under Suruhanjaya Syarikat Malaysia 
and the license will provided by Majlis Perbandaran Kota Bharu as we opened the 
business in Kelantan. 
ii. License for signboard. 
Signboard is an important thing for business premises. With existence of signboard, 
people will easier to locate our premise and distinguish our business. In order to put 
the signboard at the premise, we must registered the signboard to get the license to 
avoid having unwanted disturbance and frustration on authority issues. The license 
will be provided by Majlis Perbandaran Kota Bharu with fees. 
iii. License for food factory. 
It is important for manufacturer of food to get a license for food factory. It is 
important to get the license to allow them to open food factory in place. An 
entrepreneur could only can carry out industrial activity after getting license 
manufacture except company's paid up capital less than RM10 000. The license can 
be provided by Majlis Perbandaran Kota Bharu. 
Page | 62 
 
iv. Halal certification 
Obtaining Halal certificate is essential for businesses to market the halal products. 
Halal Certificate assures that the products are thoroughly checked in accordance to 
the Islamic Syariah Laws by the concerned board. As Malaysia is the majority 
country that consists of Muslim people, the Halal certification is important because 
halal consumers will accept the products only if it is Halal certified and consumers 
also believe that halal product fulfill the requirement for consumption of the 
product. In addition, Halal certified products are of high demand mainly in the 
Southeast Asia and the Middle East which are the largest marketers of halal 
products. Halal Certificate can be applied through JAKIM. 
v. Typhoid Injection 
Typhoid vaccination is currently compulsory for all Food and Beverages (F&B) 
handlers under the Malaysian Food Act 1983 and Food Hygiene Regulation 2009. 
The objective in Food Hygiene Regulation 2009 is to provide an infrastructure to 
control the hygiene and safety of food sold in country to protect the public health. 
Those who involved with food establishment required get typhoid anti injection 
before managing food at least one week before starting business activity. By this, 
typhoid injection is very important to food handlers to maintain the hygienic and 
safety in food product. Food handler shall present their certificate of anti-typhoid 
vaccination to medical practitioner. The certificate should valid and have been 
certified by registered medical practitioner. This injection should be taken at least 
3 years. In addition, function of typhoid injection is to ensure the food handler free 
from any disease that can give an effect to food product. 
Page | 63 
 
vi. Food Handling Training 
All food handlers should undergo a food handlers training to obtain Certificate of 
Food Handler Training. In this food handling training, all food handlers can learn 
and help them to understand the cause of food poisoning and can learn how to 
managing food in proper condition while producing food with high hygienic. 
Properly trained food handlers also can reduce the risks and improve food safety. 
This is because they have full knowledge and skills on how to manage food and 
produce high quality of food. By this, a person that undergo food handling training 
is needed in this company to ensure the product of our company fulfill the 
requirement of hygienic product. 
vii. Employee Provided Fund (EPF) and SOCSO 
Workers social need is a requirements of the law set through Ordinan Employees 
Provident Fund 1951 and Akta Keselamatan Sosial Pekerja 1969. All of the 
employees and employer required to contribute to EPF and contribution rate is 12% 
from salary paid by employers and 11% by employee cut from worker's salary. 
KWSP and PERKESO was involve in this sector. Those things need to pay 
attention since us as entrepreneur what our employee welfare need to take care in 
order to maintain good relationship between workers and staff. 
Page | 64 
 
viii. Hazard Analysis and Critical Control Point (HACCP) Certification 
HACCP is a management system in which food safety is addressed through the 
analysis and control of biological, chemical, and physical hazards from raw 
material production, procurement and handling, to manufacturing, distribution and 
consumption of the finished product. The application to get this certificate are open 
to all food premise type manufacture in order to strengthening and to support their 
food product quality assurance. By getting HACCP certificate, we can prove to our 
customer that our product is safe and high in quality. Usually the Applicant should 
implement and practice all HACCP element and Program Pre- requisite which 
include in Standard Malaysian 1480:2007 and Malaysian Standard MS 1514:2009. 
The certification process involve of adequacy audit monitoring and compliance by 
auditor that appointed by Keselamatan Bahagian and Makanan Kualiti. 
ix. Machine Usage Approval 
The use of machine is different and it is depend on what that factory produce their 
food product. So the layout and installation for every single types of machine must 
suitable to ensure the effectiveness of machine during their processing. As an 
entrepreneur we need to take some action to make sure all the machine in good 
condition and cannot harm to any worker. Therefore all the machines accessories 
need to be approved by Department of Machinery and machinery subject to be 
examination at least every 15 months. This is important because we need to know 
what the exactly the function and the wellness standard machine before using it to 
produce our food product. 
Page | 65 
 
8.12 Operations budgets: 
Items Fixed assets 
(RM) 
Monthly 
Other 
expenses 
expenses 
(RM) 
Total ( RM) 
Salary ( EPF 
& SOCSO) 
2047.50 2047.50 
Machine and 
equipment 
7300.18 7300.18 
Raw materials 374.00 374.00 
Operation 
equipment 
1500,00 1500.00 
Operation 
overhead 
1400.00 1400.00 
TOTAL 7300.18 5321.50 12,621.68 
. 
Page | 66 
 
 FINANCIAL PLAN 
Page | 67 
 
9.1 Administration budgets 
ITEMS FIXED 
ASSET (RM) 
MONTHLY 
OTHER EXPENSES 
EXPENSES (RM) 
(RM) 
TOTAL (RM) 
Office equipment 
11,055.30 11,055.30 
Salary (EPF & SOCSO) 
16,493.75 16,493.75 
Rental 1300.00 1300.00 
Utilities 1000.00 1000.00 
Phone and internet 
400.00 400.00 
Office Supplies 200.00 200.00 
Business registration 
60.00 60.00 
Insurance building 
400.00 400.00 
Road tax/insurance 
835.20 835.20 
TOTAL 11,055.30 18,656.25 895.20 31,744.25 
Page | 68 
 
9.2 Marketing budgets 
Items Fixed asset 
expenses (RM) 
Monthly 
expenses (RM) 
Other expenses 
(RM) 
Signboard 2000 
Promotion 
Banner 
Business card 
1000 
150 
Grand Opening 3500 
Sub Total (RM) 2000 1150 3500 
Grand Total (RM) 6650 
9.3 Operating budgets 
Items Fixed assets 
(RM) 
Total ( RM) 
Salary ( EPF 
& SOCSO) 
Monthly 
Other 
expenses 
expenses 
(RM) 
2047.50 2047.50 
Machine and 
equipment 
7300.18 7300.18 
Raw materials 374.00 374.00 
Operation 
equipment 
1500,00 1500.00 
Operation 
overhead 
1400.00 1400.00 
TOTAL 7300.18 5321.50 12621.68 
Page | 69 
 
9.3 Income statement 
N.A.A. COFFEE ENTERPRISE PRO-FORMA INCOME STATEMENT FOR THE YEAR 
ENDED 31 DECEMBER 
Years 
2017 2018 2019 Sales 
420,000 436,800 471,744 
Less: Cost of Sales (Notes 1 & 2) 
68,331 76,326 79,966 #VALUE! #VALUE! 
Gross Income 
351,669 360,474 391,778 #VALUE! #VALUE! 
Expenditure 
Pre-Operating & Incorporation Expenditure 
350 General & Administrative Expenditure 
237,525 247,026 266,788 Sales & Marketing Expenditure 
13,800 14,352 15,500 
Depreciation of Fixed Assets 
2,611 2,611 2,611 #VALUE! #VALUE! Other 
Expenditure 
4,395 4,571 4,937 Operating Income 
92,988 91,914 101,942 #VALUE! #VALUE! Interest on 
Hire-Purchase 
5,236 5,236 5,236 Interest on Loan 
774 709 640 Net Income Before Tax 
86,978 85,969 96,066 #VALUE! #VALUE! 
Income Tax 0 0 0 #VALUE! #VALUE! 
Net Income After Tax 
86,978 85,969 96,066 #VALUE! #VALUE! 
Page | 70 
 
9.4 Balance sheet 
N.A.A. COFFEE ENTERPRISE 
PRO-FORMA BALANCE SHEET AS AT 31 DECEMBER 
2017 2018 2019 
ASSETS 
Non-Current Assets (Book Value) Land & Building Other Fixed Assets 
121,004 90,753 60,502 Other Non-Current Assets 
- - - Deposit 
5,000 5,000 5,000 126,004 95,753 65,502 Current Assets 
Inventory of Raw Materials 
67 70 76 Inventory of Finished Goods & 
Work-in-Progress 
6,300 6,552 7,076 Accounts Receivable 
#VALUE! #VALUE! Cash 
Balance 
143,152 243,585 353,772 Other Current Assets 
149,519 250,208 360,924 #VALUE! #VALUE! 
TOTAL ASSETS 
275,524 345,961 426,426 #VALUE! #VALUE! 
Net Worth (Equity) Accumulated Fund 
62,058 62,058 62,058 Accumulated Income 
86,978 172,947 269,013 149,036 235,005 331,071 Long-Term Liabilities Loan Balance 
9,145 8,088 6,957 5,747 4,453 Hire-Purchase Balance 
101,811 87,267 72,722 58,178 43,633 110,956 95,354 79,679 63,925 48,086 Current Liabilities Accounts Payable 
#VALUE! #VALUE! Loan 
Due Within Current Year 
988 1,057 1,131 1,210 1,294 Hire-Purchase Due Within 
Current Year 
14,544 14,544 14,544 14,544 14,544 Other Current 
Liabilities 
15,532 15,601 15,675 #VALUE! #VALUE! 
TOTAL EQUITY & LIABILITIES 
275,524 345,961 426,426 #VALUE! #VALUE! 

Page | 71 
 
9.5 Cash flow statement 
N.A.A. COFFEE ENTERPRISE 
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 
2017 2018 2019 
RM RM RM RM RM 
CASH FLOWS FROM OPERATING ACTIVITIES Net Income before tax 86,978 85,969 96,066 #VALUE! #VALUE! 
Adjustment for: - Depreciation of fixed assets 30,251 30,251 30,251 - Interest expense 6,010 5,945 5,876 #VALUE! 
#VALUE! Operating profit before changes in working capital 123,239 122,165 132,193 #VALUE! #VALUE! 
(Increase)/decrease in inventories (12,735) (255) (530) (Increase)/decrease in accounts receivable - - - #VALUE! 
#VALUE! Increase/(decrease) in accounts payable - - - #VALUE! #VALUE! Interest paid (6,010) (5,945) (5,876) 
#VALUE! #VALUE! Tax paid - - - #VALUE! #VALUE! (Increase)/decrease in other current assets - 
Increase/(decrease) in other current liabilities - - - #VALUE! #VALUE! Net cash from operating activities 104,495 
115,965 125,787 #VALUE! #VALUE! 
CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property, plant & equipment (20,355) - - - - 
(Increase)/decrease in other non-current assets (5,000) - - #VALUE! #VALUE! Net cash used in investing activities 
(25,355) - - - - 
CASH FLOWS FROM FINANCING ACTIVITIES Increase in Share Capital 62,058 - - #VALUE! #VALUE! Proceeds 
from long-term loans 11,055 (69) (74) (79) (85) Repayment of long-term loans (923) (988) (1,057) #VALUE! #VALUE! 
Repayment of hire-purchase (14,544) (14,544) (14,544) #VALUE! #VALUE! Net cash from financing activities 57,645 
(15,601) (15,675) #VALUE! #VALUE! 
Net increase/(decrease) in cash 136,785 100,364 110,112 #VALUE! #VALUE! CASH AT THE BEGINNING OF THE 
YEAR - 143,152 243,585 
CASH AT THE END OF THE YEAR 136,785 243,516 353,698 #VALUE! #VALUE! 

Page | 72 
 
Page | 73 
 
9.6 Liquidity ratio 

Current Ratio 
25 
23 
20 
16 15 
10 10 5 
0 0 0 
2017 2018 2019 2020 2021 

It shows that N.A.A Coffee Enterprise has ability to generate cash to meet its short term 
obligations. The liquidity ratio measure the ability of the business to pay its monthly bills. 
9.7 Efficiency ratio 

Receivable Turnover 
1 
1 
0 0 0 0 0 0 
2017 2018 2019 2020 2021 

It shows that N.A.A Coffee Enterprise has no performance on receivable turnover and has 
stable performance on inventory turnover which good in managing the inventory to 
generate sales. This shows the company not overspend on buying inventory and does not 
storing non-salable inventory. It also shows that the company cannot effectively sell the 
inventory it buys 

Quick Ratio (Acid 

30 

Test) 
23 
20 
16 
9 10 
0 0 0 
2017 2018 2019 2020 2021 

Inventory Turnover 
30 
21 
23 22 
20 
10 
0 0 0 
2017 2018 2019 2020 2021 
Page | 74 
 
9.8 Profitability ratio 
Gross Profit Margin 
100% 
84% 83% 83% 80% 60% 40% 20% 
0% 0% 0% 
2017 2018 2019 2020 2021 

Return on Assets 
40% 
32% 30% 
25% 
23% 
20% 
10% 
0% 0% 0% 
2017 2018 2019 2020 2021 

It shows that N.AA.Coffee Enterprise has moderate performance which are decrease in 
return on asset (ROA) and return on equity (ROE) while average on gross profit margin 
(GPM) and net profit margin (NPM). This means the business has low productivity and 
return. The least control on managing the cost operation would result slow growth of 
return in the business performance 
Net Profit Margin 
25% 
21% 
20% 
20% 20% 15% 10% 
0% 0% 
2017 2018 2019 2020 2021 

Return on Equity 
58% 60% 
40% 
37% 
29% 
20% 
0% 0% 
2017 2018 2019 2020 2021 
5% 
0% 
0% 
Page | 75 
 
9.9 Solvency ratio 
It shows that N.A.A. Coffee Enterprise has decrease in debt to equity and debt to asset while 
increase in times interest earned. It means that this business is good in managing its debt 
and has low financial risk. Besides, it has no problem in meeting the interest payment 
obligation 

Debt to Equity 
80% 
74% 
60% 
41% 40% 
24% 
20% 
0% 0% 0% 
2017 2018 2019 2020 2021 

Time Interest Earned 

149 150 
111 
120 
100 
50 
0 0 0 
2017 2018 2019 2020 2021 

Debt to Assets 
50% 
40% 40% 
30% 
28% 
19% 20% 
10% 
0% 0% 0% 
2017 2018 2019 2020 2021 
Page | 76 
 
CONCLUSION 
Page | 77 
 
CONCLUSION 
There are many sectors in Malaysia that targeted by government to bring out benefit and 
income for their own company since Malaysia also moving towards one of the title nation on 
year 
2020. Therefore, we believe and confident that our product we produce for this business can 
endure 
and survive in this sector. Undeniably, there so much obstacle we need to face in order to run this 
business but we will struggle as much as we can to make sure our business can be successful and 
well just like us planning. 
Next, we have team committed under general manager. With a good management and skill 
the company will run smoothly and ready to face any risk that we take together. Our team will do 
everything that we could to increase the selling and establish the business. So many customers 
and 
client will attract and looking forward to our product. 
Besides that, the financial in our business is very capable and quite strength to handle all 
the balance and cash flow. This is proven that our financial plan is very good and dedications 
well 
to planning about financial business. This is also managed perfectly by our financial manager 
that 
supervision under the general manager. Seem like this business could go further away through 
years and planning to open more branches at other places in the future. 
Lastly, we could say that we will be the best entrepreneur in the future for this sector. There 
is big chance that we can achieved that our business can develop well and can be expand along to 
increase our product to many varieties in order to strengthen it. All this can be done if it go well 
with dedication and high cooperation among the all the staff in N.A.A Coffee Enterprise 
Page | 78 
 
APPENDICES 
Page | 79 
 
Page | 80 
 
Page | 81 
 
Page | 82 
 
Page | 83 
 
Page | 84 
 
Page | 85 
 
Page | 86 
 
Page | 87 
 
Page | 88 
 
BORANG PERMOHONAN SIJIL HALAL APPLICATION FORM FOR HALAL CERTIFICATE PRODUK/ 
BARANGAN GUNAAN PRODUCT/ CONSUMER GOODS 
NO.RUJUKAN REFERENCE NUM. NO.PENDAFTARAN REGISTRATION NUM. NO.BILANGAN COUNTER 
(nota: * adalah ruang yang mesti diisi) (note:* is a compulsory field) 
1. BUTIR-BUTIR PEMOHON 
PARTICULARS OF APPLICANT 
Nama & Alamat Name & Address o 
Syarikat* f Company 
No. Pendaftaran Syarikat* Company Registration No. 
Jenis Permohonan* Type of Application 
Baru New Permohonan Semula 
Resubmission Pembaharuan Renewal 
No. Pendaftaran Terdahulu* : Registration Number : 
Previous 
Page | 89 
 
Jenis Alamat Kilang/ Premis Pengeluaran Factory 
Perniagaan* Type Address/ 
Production Premise 
of Business 
Pengeluaran Manufacturing Subkontrak Subcontracting Dagangan 
Trading 
No. Tel. Tel. No. No. Faks. Fax. No. 
Hasil Julan Setahun* Turnover Per Year 
RM 
Jenis Pr Type of 
oduk* product 
Produk Makanan Food Product Produk Gunaan Islam 
Islamic Consumer Goods Alamat Gudang/ Bilik sejuk/ Pusat Pengedar an (ji Warehouse/ Coldr oom/ Distribution 
Centre Addr ess (if 
ka ada) 
Jenis Industri any) 
Type of Industry 
No. Tel. Tel. No. 
No. Faks. Fax. No. 
Tarikh Tamat Sijil (Jika Pembaharuan)* Expiry Date of Existing Certificate ( if Renewal) 
Page | 90 
 
 Industri Kecil Small Industry Industri Kecil Sederhana 
Small Medium Industry Multinasional Multinational 
No.Tel. Tel. No. No. Faks. Fax. No. 
Keluasan Premis* Size of Premise 
Mps/kps 
Waktu Operasi Operating Hours 
Bil. Syif No. of Shifts 
Hingga 
To 
Pegawai yang boleh dihu Contact Person 
bungi 
Nama Name 
Jawatan Designation 
2. BUTIR-BUTIR PEGAWAI YANG DITUGASKAN UNTUK HAL-EHWAL HALAL 
PARTICULARS OF PERSONNEL ASSIGNED FOR HALAL MATTERS Nama Name 
No. KP/ No. Passport* IC No/ Passport No. 
Jawatan* Designation 
Waktu Bertugas* Working Hours 
Page | 91 
 
3. BILANGAN PEKERJA 
NO. OF EMPLOYEES 
Pengurusan Management 
Bahagian Pengeluaran Production 
Islam Muslim Orang 
Person(s) 
Orang Person(s) Bukan Islam Non-Muslim Orang 
Person(s) 
Orang Person(s) 
4. NAMA DAN KETERANGAN PRODUK UNTUK DISAHKAN 
NAME AND DESCRIPTION OF PRODUCT TO BE CERTIFIED Produk* Product Jenama* Brand Nama 
dan Alamat Pengeluar 
Name & Address of Manufacturers 
5. SENARAIKAN SEMUA BAHAN RAMUAN/CAMPURAN TERMASUK BAHAN/ PRODUK 
SIAP YANG DIGUNAKAN SEBAGAI BAHAN KOMPONEN 
Page | 92 
 
LIST ALL INGREDIENTS, INCLUDING FINISHED PRODUCT USED AS COMPONENT OF YOUR PRODUCT* 
Page | 93 
 
6. NYATAKAN JENIS BAHAN PEMBUNGKUSAN YANG DIGUNAKAN 
7. PROSES DAN PROSEDUR PENGELUARAN 
MANUFACTURING PROCESS AND PROCEDURES Sertakan Carta alir proses pengeluaran 
Enclosed Flow Chart process 
8. PROSEDUR JAMINAN DAN PENGAWALAN KUALITI (JIKA ADA) 
QUALITY ASSURANCE AND CONTROL PROCEDURES (IF ANY) 
HACCP 
MS ISO 
GMP 
GHP 
TQM 
Pencucian Biasa 
Ordinary Cleaning 
Lain-lain (Nyatakan) 
Others (Please Specify) Amalan Kebersihan dan Sanitasi Berjadual (terangkan) Scheduled Hygiene and 
Sanitation Program (Please Specify) 
Lain-lain sila nyatakan disini : Others please specify here : 
STATE THE TYPE 
Box 
Kotak 
Botol 
Bottle 
Kertas 
Paper 
Plastik 
Plastic 
Aluminium Foil 
Aluminium Foil 
Lain 
Others 
- 
lain 
OF PACKAGING MATERIAL USED 
Page | 94 
 
Saya mengaku bahawa segala butir dan maklumat yang dinyatakan di dalam borang ini dan di dalam 
dokumen yang 
I declare that all particulars stated here in together with the necessary document attached are true to the 
knowledge. 
9. ADAKAH PREMIS ANDA MENGENDALI/MEMPROSES/MENYIMPAN BAHAN- 
BAHAN YANG DINYATAKAN DI BAWAH 
10. PENGAKUAN PEMOHON 
BORANG 2 

Daging Babi/Produk Babi* 

Pork/Pork Products 
Minuman Keras* 
Alcoholic Beverages 
Bahan Kimia* 
Chemicals 
Lain 
Others (Please Specify) 
- 
lain (Nyatakan) 
ARE YOU HANDLING/PROCESSING/STORING ANY MATERIAL 
DECLARATION OF APPLICANT 
Ketua Pegawai Eksekutif/ Pemilik dan Cop 
dilampirkan adalah benar pada pengetahuan saya 
Chief Executive 
Alamat e 
E 
- 
mail Address 
Syarikat* 
Officer/ Owner 
- 
mel* 
Ya 
Yes 
Ya 
Yes 
Ya 
Yes 
Ya 
Yes 
No 
No 
No 
No 
Tidak 
Tidak 
Tidak 
Tidak 
LISTED BELOW 
Tarikh Permohonan* 
Date of Application 
best of my 
Page | 95 
 
BORANG PENDAFTARAN PEKERJA 
PERATURAN-PERATURAN (AM) KESELAMATAN SOSIAL PEKERJA 1971 ( PERATURAN 10, 12(4) dan 12A ) 
Sila gunakan HURUF BESAR, Dakwat Hitam sahaja dan rujuk catatan di belakang Borang ini. Di bawah ini saya berikan nama 
dan butir-butir pekerja perusahaan ini sebagaimana dalam Seksyen 2(5) Akta. 
Saya mengaku bahawa tiada seorang pun pekerja perusahaan ini sebagaimana yang ditakrifkan dalam seksyen 2(5) Akta telah 
tertinggal daripada senarai di atas. 
Tarikh: Tandatangan : 
Cop Rasmi Perusahaan CATATAN: 
(a) Sila tulis menggunakan HURUF BESAR dan menggunakan pen dakwat hitam. (b) Nombor Kod Majikan 
hendaklah dimasukkan dalam petak di bahagian kanan atas borang. (c) Nombor Kad Pengenalan dan nama pekerja 
hendaklah sama seperti dalam Kad Pengenalan. (d) Dalam ruang ‘Tarikh Lahir’ dan ‘Tarikh Mula Kerja’ , sila 
masukkan tarikh dalam ruang H, bulan dalam ruang B dan tahun 
dalam ruang T. Contohnya 31 Dis 1986 dicatatkan sebagai 31 12 86. (e) Dalam ruang ‘Jantina’, catatkan ‘L’ 
bagi Lelaki dan ‘P’ bagi Perempuan. (f) Dalam ruang ‘Keturunan’ catatkan ‘M’ bagi Melayu, ‘C’ bagi Cina, ‘I’ bagi 
India dan ‘L’ bagi lain-lain keturunan. 
Nama Perusahaan 
Nombor Telefon (Pejabat): 
NOMBOR KOD MAJIKAN 
( 
Pemunya/Pekongsi Urusan/Pengarah Urusan/Wakil Y 
Nama : 
Page | 96 
( 
HURUF BESAR 
) 
 
Page | 97