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11/22/2018 ENT300 Business Plan Report UiTM
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10 Figure 6.9 : Organizational Chart (Head of Department) 47 Table 6.10 : List of Marketing Personnel 48 Table 6.11 : Task...
11 ADMINISTRATION PLAN PAGES Figure 8.1 : Organizational Chart (GM + Head and workers of Administration and Finance Depart...
12 Table 12 : Note 1 Cost of Sales 96 Table 13 : Total Income Statement 96 Figure 2 : Annual Income Statement 96 Table 14 ...
13 EXECUTIVE SUMMARY
14 EXECUTIVE SUMMARY Miracle Sdn. Bhd offers bakery products and services for customers, providing the variety cake, muffi...
15 INTRODUCTION
16 1. Introduction 1.1. Name of the Business Our company’s name is Miracle Sdn. Bhd. We use the name ‘Miracle Sdn. Bhd.’ A...
23 3.2 Organizational Chart Figure 3.2 Organizational Chart Financial Manager General Manager Marketing Manager Operation ...
24 3.3 Logo and Motto 3.3.1 Logo Figure 3.3 Miracle Sdn. Bhd. logo 3.3.2 Motto Taste The Uniquness.
25 PARTNERSHIPS BACKGROUND
26 4. Background of Partnership 4.1General Manager Table 4.1 Background of General Manager Name of Partners Muhammad Haziq...
27 4.2 Financial Manager Table 4.2 Background of Financial Manager Name of Partners Mohamad Aiman Amir Bin Norman Identity...
28 4.3 Marketing Manager Table 4.3 Background of Marketing Manager Name of Partners Muhammad Naim Ilham Bin Mohd Affendy I...
29 4.4 Operation Manager Table 4.4 Background of Operation Manager Name of Partners Nazreen Amer Bin Mohd Shawal Identity ...
30 4.5 Administration Manager Table 4.5 Background of Administration Manager Name of Partners Muhammad Muazam Bin Mohd Sab...
37 1.2 Market Analysis Market analysis is one of the main factors in marketing. It is a study designed to define a company...
38 6.3.1 Geographic We have chosen Machang for our business location based on a few aspects that has been considers which ...
39 6.4 Market Size 6.4.1 Population Population of Machang : 90,000 people Population of adult : 40,000 people Estimation t...
45 6.8.1.5 Labelling This labelling is printed onto the packaging of our product. This labelling is easy to read and inder...
46 6.8.4 Promotion Promotion strategy is method used by our company in order to attract the target market. We used promoti...
47 6.9 Organization Chart for Marketing Department Figure 6.9 : Organizational Chart (Head of Department) Marketing Manage...
79 FINANCIAL PLAN
80 9. Financial Plan 9.1 Introduction 9.1.1 Introduction of Financial Plan Every business must have its own financial plan...
81 9.1.2 Importance of Financial Plan To determine the size of investment. To identify and propose the relevant source...
82 9.1 Capital Expenditure Projections (CAPEX) Table 1 Miracle Sdn.Bhd. Capital Expenditure Types of Fixed Assets Estimate...
83 9.2 Pre-Operating & Working Capital Projections (WCAPITAL) Table 2 Miracle Sdn.Bhd. Pre-Operating & Working Capital Pro...
84 Annual Increase in Working Capital (if any) Year 2 5% Year 3 5% Tax Rates Year 1 20% Year 2 20% Year 3 20%
85 9.3 Sales & Purchase Projections (Sales & Purchases) Table 3 Sales Projections RM Purchase Projections RM January 2018 ...
86 9.4 Project Implementation Cost Table 4 Miracle Sdn.Bhd. Project Implementation Cost Capital Expenditure Cost Sources o...
87 9.5 Source of Project Financing Table 5 Miracle Sdn.Bhd. Source of Project Financing Capital Expenditure Cost Own Contr...
88 9.6 Loan Depreciation of Schedule Table 6 - Loan Depreciation of Schedule LOAN AMORTIZATION SCHEDULE Amount (RM) 5,245 ...
89 9.7 Fixed Asset Depreciation Schedule Table 7 - Fixed Asset Depreciation Schedule (Office Furniture and Fittings, Vehic...
90 Table 8 - Fixed Asset Depreciation Schedule (Signboard, Machine and Equipment) Type of Fixed Asset Signboard Cost (RM) ...
91 9.8 Proforma Cashfow Statement Table 9 Miracle Sdn.Bhd. Pro-forma Cash Flow Statement 2018 MONTHLY CASH FLOW 2018 2019 ...
92 Marketing Expenditure 0 0 0 0 0 0 0 2 0 General & Administrati ve Expenditure 11,578 11,578 11,57 8 11,57 8 11,57 8 11,...
93 TOTAL CASH OUTFLO W 23,269 31,387 32,287 32,370 32,207 32,124 32,124 32,337 32,337 32,207 32,207 32,287 68,474 445,61 4...
94 Table 10 - Total Cash Flow SUMMARY Total Cash Inflows Total Cash Outflows Ending Balance 2018 687,482 445,614 241,868 2...
95 9.9 Proforma Income Statement Table 11 Miracle Sdn.Bhd. Pro-forma Income Statement Years 2018 2019 2020 Sales 577,000 6...
96 Table 12 Note 1 Cost of Sales Opening inventory 0 3,000 5,000 Add: Total Purchases 45,926 55,420 58,325 Carriage Inward...
97 9.10 Proforma Balance Sheet Table 14 Miracle Sdn.Bhd. Pro-forma Balance Sheet 2018 2019 2020 Non-Current Assets (Book V...
98 Table 15 - Total Balance Sheet SUMMARY Total Assets Total Liabilities Total Equity 2018 321,880 6,746 315,134 2019 494,...
99 9.11 Financial Performance Table 16 - Financial Ratio Analysis by Year Financial Ratio Analysis 2018 2019 2020 LIQUIDIT...
100 0 2 4 6 8 10 12 2018 2019 2020 2021 2022 Receivable Turnover 0 20 40 60 80 100 120 140 2018 2019 2020 2021 2022 Curren...
101 0% 1% 1% 2% 2% 3% 2018 2019 2020 2021 2022 Debt to Equity 0% 1% 1% 2% 2% 3% 2018 2019 2020 2021 2022 Debt to Assets 0 ...
102 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 2018 2019 2020 2021 2022 Return on Assets 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% ...
103 0% 20% 40% 60% 80% 100% 2018 2019 2020 2021 2022 Gross Profit Margin 0% 5% 10% 15% 20% 25% 30% 2018 2019 2020 2021 202...
104 CONCLUSION
105 CONCLUSION We are grateful to finish this business plan. We have gone through lots of new experiences and it is very b...
106 PARTNERSHIP AGREEMENT
107 PARTNERSHIP AGREEMENT The partnership agreement stated had been prepared on 20 November 2017 by the provision stated i...
108 Signatures: (Muhammad Haziq Zikri bin Mohd Noor) (Nazreen Amer bin Mohd Shawal) General Manager Operational Manager (M...
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ENT300 Business Plan Report UiTM

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Haziq Zikri, Student at MARA University of Technology

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Published on Dec 26, 2017
Fundamentals of Entrepreneurship (ENT300) Business Plan UiTM from BM1195B UiTM
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Published in: Small Business & Entrepreneurship
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ENT300 Business Plan Report UiTM

1. 1. 1 FACULTY OF BUSINESS MANAGEMENT DIPLOMA IN BANKING (BM119) BM1195B FUNDAMENTALS OF ENTREPRENEURSHIP
ENT 300 MIRACLE SENDIRIAN BERHAD Gâteau Délicieux Café SHOP CAKE AND BAKERY PREPARED FOR: MADAM AZYANEE BINTI
LUQMAN PREPARED BY: MUHAMMAD HAZIQ ZIKRI BIN MOHD NOOR 2015868068 MOHAMAD AIMAN AMIR BIN NORMAN
2015889612 MUHAMMAD NAIM ILHAM BIN MOHD AFFENDY 2015897984 NAZREEN AMER BIN MOHD SHAWAL 2015869148
2. 2. 2 LETTER OF SUBMISSION
3. 3. 3 LETTER OF SUBMISSION Diploma in Banking (BM119) Faculty of Business Management Universiti Teknologi MARA Kelantan 02600
Machang, Kelantan 21st December 2017 Madam Azyanee Binti Luqman Lecturer of Fundamentals of Entrepreneurship (ENT300) Faculty of Business
Management Universiti Teknologi MARA Kelantan 02600 Machang, Kelantan Madam, Submission of the Business Plan (ENT 300) According to the
title above, we would like to submit our business plan on the name of Miracle Sdn. Bhd. consist all the detail, example, document and the following
procedure which is located at Machang, Kelantan. 2. This report consists of important component and aspect that have been considered in the beginning
of the business. It includes our business profile, structure administrator, financial, marketing, and operation aspect plus all other information regarding
the business plan. Below is the list of the group members that involved in completing this business plan: MUHAMMAD HAZIQ ZIKRI BIN MOHD
NOOR 2015868068 MUHAMMAD NAIM ILHAM BIN MOHD AFFENDY 2015897984 MOHAMAD AIMAN AMIR BIN NORMAN 2015889612
NAZREEN AMER BIN MOHD SHAWAL 2015869148 Thank you, Yours sincerely ……………………… (MUHAMMAD HAZIQ ZIKRI BIN
MOHD NOOR) General Manager
4. 4. 4 ACKNOWLEDGEMENT
5. 5. 5 ACKNOWLEDGEMENT Alhamdulillah, we are most grateful to Allah S.W.T for the completion of this Business Plan as one of the requirement
that need to be accomplish in the course work assessment for the code ENT 300. Special thanks to our parents in supporting us to complete this
business plan. This business plan has been prepared with the cooperation and support from many people. Besides, not to be forgotten to our lecturers
which are Madam Azyanee Binti Luqman and her kindness in helping us during the process of completion of this project work. She have given us a
good service by providing useful information to us. Without her, we would not be able to complete this business plan. Through these problems we
manage to become more organize and mature in dealing with problems that occur during our research. This business plan covers organization,
marketing, operation, financial and training plan and any other information needed by a new entrepreneur as a guide to start this business. Lastly, to
those who had involved and contributed directly or indirectly to this business plan, we are very grateful to them for the effort and initiative that they
have shown in our project until we successfully completed our business plan. I apologize to all other unnamed person who helped us various ways to
complete this project and we hope this business plan report can give us little bit about Entrepreneurship world and fact about how to become a
entrepreneur in future.
6. 6. 6 TABLE and LIST OF CONTENTS
7. 7. 7 TABLE OF CONTENTS CONTENTS PAGES LETTER OF SUBMISSION 3 ACKNOWLEDGEMENT 5 TABLE OF CONTENT 7 - 12
EXECUTIVE SUMMARY 14 1 INTRODUCTION 1.1 Name of Business 1.2 Nature of Business 1.3 Industry Profile 1.4 Location of the Business 1.5
Date of Business Commencement 1.6 Factors in Selecting the Proposed Business 1.7 Future Prospects of the Business 16 2 PURPOSE 2.1 To evaluate
the project viability and growth. 2.2 To apply for loans or financing facilities from the relevant financial institutions. 2.3 To act as a guideline for the
management of the proposed business. 2.4 To allocate business resources effectively. 18 -19 3 BUSINESS BACKGROUND 3.1 Vision and Mission 3.2
Organizational Chart 3.3 Logo and Motto 21 - 24 4 BACKGROUND OF PARTNERSHIPS 26 - 30 5 LOCATION OF BUSINESS 32 - 33 6
MARKETING PLAN 35 - 51 7 OPERATIONAL PLAN 53 - 69 8 ADMINSTRATION PLAN 71 - 78 9 FINANCIAL PLAN 80 - 103
8. 8. 8 CONTENTS PAGES CONCLUSION 105 APPENDICES - PARTNERSHIP AGREEMENT 107 - 108
9. 9. 9 LIST OF CONTENTS INTRODUCTION PAGES Table 3.1 : Business Background 21 Figure 3.2 : Organizational Chart 23 Figure 3.3 : Miracle
Sdn. Bhd. logo 24 Table 4.1 : Background of General Manager 26 Table 4.2 : Background of Financial Manager 27 Table 4.3 : Background of
Marketing Manager 28 Table 4.4 : Background of Operation Manager 29 Table 4.5 : Background of Administration Manager 30 Figure 5.1 : Location
of Miracle Sdn. Bhd. shop 32 MARKETING PLAN PAGES Figure 6.2: Product Illustration (Fudge Cake) 36 Table 6.4.1 : Market Size in Machang
Monthly 39 Table 6.5.1 : Competitors Analysis 40 Table 6.5.2 : Ranking of Competitors 40 Table 6.6.1 : Market share before the entrance of Miracle
Sdn. Bhd. 41 Table 6.6.2 : Market share after the entrance of Miracle Sdn. Bhd. 41 Figure 6.6.1 : Pie chart for Market Share before entrance Miracle
Sdn. Bhd. 42 Figure 6.6.2 : Pie chart for Market Share after entrance Miracle Sdn Bhd. 42 Table 6.7.1 : Sales forecast for year 2018 43 Table 6.7.2 :
Sales forecast by year 43
10. 10. 10 Figure 6.9 : Organizational Chart (Head of Department) 47 Table 6.10 : List of Marketing Personnel 48 Table 6.11 : Task and Responsibilities of
Marketing Personnel 49 Table 6.12 : Schedule of Remuneration plan of Marketing Personnel 50 Table 6.13 : Marketing Budget 51 OPERATION PLAN
PAGES Figure 7.3.1 : Process flow chart 56 Figure 7.4.1 : Layout based on the product 57 Figure 7.4.2 : Layout based on the business 57 Table 7.6.1:
Raw Material Required per Month 59 Table 7.6.2 : Identify supplier 59 Table 7.7.2 : List of machine & equipment 61 Table 7.7.3 : List of machine
supplier 61 Table 7.7.4 : Total Price Machine and Equipment 62 Figure 7.8.1 : Organization Chart for Operation Department 63 Table 7.8.3 : List of
Operation Personnel 64 Table 7.8.4 : Schedule of task and responsibilities 64 Table 7.8.5 : Schedule of remuneration 65 Table 7.8.1 : Operations
Overhead 66 Table 7.12 : Operations Budget 69
11. 11. 11 ADMINISTRATION PLAN PAGES Figure 8.1 : Organizational Chart (GM + Head and workers of Administration and Finance Department) 71
Table 8.2 : List of Personnel (GM + Head and workers of Administration and Finance Department) 72 Table 8.3 : Task and Responsibilities (GM +
Head and workers of Administration and Finance Department) 73 Table 8.4 : Schedule of Remuneration 74 Table 8.5.1 : List of Office Furnitures and
Fittings 75 Table 8.5.2 : List of Office Supplies 76 - 77 Table 8.6 : Administration Budget 78 FINANCIAL PLAN PAGES Table 1 : Capital Expenditure
Projections (CAPEX) 82 Table 2 : Pre-Operating & Working Capital Projections (WCAPITAL) 83 - 84 Table 3 : Sales & Purchase Projections (Sales &
Purchases) 85 Table 4 : Project Implementation Cost 86 Table 5 : Source of Project Financing 87 Table 6 : Loan Depreciation of Schedule 88 Table 7 :
Fixed Asset Depreciation Schedule (Office Furniture and Fittings, Vehicle) 89 Table 8 : Fixed Asset Depreciation Schedule (Signboard, Machine and
Equipment) 90 Table 9 : Pro-forma Cash Flow Statement 91 - 93 Table 10 : Total Cash Flow 94 Figure 1 : Annual Cash Balance 94 Table 11 : Pro-
forma Income Statement 95
12. 12. 12 Table 12 : Note 1 Cost of Sales 96 Table 13 : Total Income Statement 96 Figure 2 : Annual Income Statement 96 Table 14 : Pro-forma Balance
Sheet 97 Table 15 : Total Balance Sheet 98 Figure 3 : Annual Income Statement 98 Table 16 : Financial Ratio Analysis by Year 99 Table 17 : Break-
even Analysis by Year 99 Figure 4 : Receivable Turnover 100 Figure 5 : Quick Ratio (Acid Test) 100 Figure 6 : Current Ratio 100 Figure 7 : Time
Interest Earned 101 Figure 8 : Debt to Assets 101 Figure 9 : Debt to Equity 101 Figure 10 :Return on Asset 102 Figure 11 : Return to Equity 102 Figure
12 : Net Profit Margin 103 Figure 13 : Gross Profit Margin 103
13. 13. 13 EXECUTIVE SUMMARY
14. 14. 14 EXECUTIVE SUMMARY Miracle Sdn. Bhd offers bakery products and services for customers, providing the variety cake, muffin and breads
that the gives high satisfaction of consumer. Our clients is customers identifying as middle and low class who want consume product with affordable
price of product. We also targeting busiest workers because we have delivery services of our product to customers home. Miracles offers a variety of
cakes that give nutrition of health, low sugar, low calories and receive halal certificates. Across Kelantan and Machang particularly the Miracle Sdn.
Bhd. business has seen an explosion of growth over the year. Machang is an area that many people get married especially Muslim Malay, it cause
demand of cake is rise over the year. While there are currently four businesses like us in Machang, but we only business have special delivery services
and café. Miracle Sdn. Bhd. marketing strategy is to emphasize the quality and price of our products and services. We offer the affordable price because
many people in Machang very low income and poor family. Thus, we develop marketing strategy that gives attraction to come our shop especially poor
people. The management of Miracle Sdn. Bhd. consists of 6 lead workers is Haziq Zikri, Aiman Amir, Naim Ilham, Nazreen Amer and Muazam. Our
workers has extensive experience in finance, businesses, sales and accounting while Nazreen only worker has experience work in bakery industry at
Hotel Sama-Sama, KLIA. Five partners will be take role responsibilities together instead different duties and portfolio of partners. Already we have
service and products commitments plan to aggressively build our brand through newspaper, ads and signboard. The loving bakery and cake that Miracle
Sdn. Bhd. will provide is sure to appeal to customers throughout the Kelantan especially Machang area.
15. 15. 15 INTRODUCTION
16. 16. 16 1. Introduction 1.1. Name of the Business Our company’s name is Miracle Sdn. Bhd. We use the name ‘Miracle Sdn. Bhd.’ As our company’s
name is because we want to make some miracle in the bakery industry in Machang, Kelantan especially in Malaysia. We have our own shop. The name
of the shop is Gâteau Délicieux Café. This name comes from the France language which means Delicious cake café. With the unique name of our shop,
we hope that we can attract more people to come to our shop and taste the uniqueness of our product. 1.2. Nature of Business Our main activity is
bakery. We make a several type of cake such as fudge cake, cappuccino cake and strawberry cake. Our main product is fudge cake. Our café-style shop
not only sells cakes but provide delivery services. 1.3. Name of partners This business is founded by five partners. They are Mr Muhammad Haziq Zikri
bin Mohd Noor as the General Manager, Mr Mohamad Aiman Amir bin Norman as the Financial Manager, Mr Muhammad Naim Ilham bin Mohd
Affendy as the Marketing Manager, Mr Nazreen Amer bin Mohd Shawal as the Operation Manager, and lastly is Mr Muhammad Muazam bin Sabri as
the Administration Manager. 1.5 Location of the business The premise is located at PT 1278, Taman Machang Indah Kampong Machang, Kelantan. The
chosen location can be considered as strategic since it is near to the town of Machang, Kelantan. It also near with the Supermarket Econjaya which can
attract many people to pass by our place. 1.6 Date of business commencement We have registered our company on 20 November 2017. Our business
start to move on 1 January 2018 and this date are same as our company date of commencement. 1.7 Future prospects of the business Our future
prospects is we want to be the first choice of customers and consumers in the bakery industry in state of Kelantan also around in Malaysia. Next, we
will produce the highest quality bakery products and will continuously improve all aspects of our business and product. Lastly, we will create a quality
standard in the bakery industry by using the latest equipment and technology to compete with other competitors.
17. 17. 17 PURPOSE
18. 18. 18 2. Purpose of Preparing the Business Plan Business plan is a set of documents prepared by an organizations’ management to summarize its
marketing, operational and financial objective for the near future. It provides step-by-step guideline once we started our business. It also provides an
idea on how to achieve the organizations goals. This business plan is very important to a new company like MIRACLE SDN BHD because it may help
us to maintain our business longer in the Malaysian market. 2.1 To evaluate the project viability and growth potential Everyone in the company will use
the information contained in the company’s business plan, whether to set performance targets, guide decision-making with regard to on-going
operations, or assess personnel performance in terms of the their ability to meet objectives set forth in the business plan. A company’s performance and
progress can be measured within planned goals involving sales, expenditures, time frame, and strategic direction. Business plans also help an
entrepreneur or business manager identify and focus on potential problem areas, both inside and outside the company. 2.2 To apply for loans or
financing facilities from the relevant financial institutions The business plan shows the financial strength of the company especially when applying for
loans and to convince the investors towards providing funds or other financial institution. The investor or financial institutions will evaluate a
company’s ability to handle more debt and, in some cases, equity financing. The business plan documents the company’s cash flow requirements and
provides a detailed description of its assets, capitalization, and projected financial performance. It provides potential lenders and investors with
verifiable facts about a company’s performance so that risks can be accurately identified and evaluated. If the company has good business planning,
they will be interested in investing in the company. For the financial institutions, they will be more confident in lending to the company to finance the
company’s business activities. So, the good business plan will plays an important role to the company to get their fund for financing the business
activities. 2.3 To act as a guideline for the management of the proposed business This business plan is a guide line for the organization in setting,
planning, managing, handling and controlling our business for day to day management, budget, financial forecast, strategies, target market and even
long term goal. It is also as a master plan of an organization that necessary to calculate the effectiveness on running such business. A successful
business leader knows that a well-written business plan can provide day-to-day operational assistance. Organizations that stay concentrated on their
business plan have a higher chance of success; when use as a road map, it can help business leaders stay focused on business growth, mission and
organization’s goals.
19. 19. 19 2.4 To allocate business resources effectively The business plan plays a key role in allocating resources throughout a business so that the
company can meet the organization’s objectives. The company can use the business plan as a roadmap for help the business leaders stay focused on
business growth, mission and organization’s objectives. For example, when a company are reviewing their business plan to cover the next stages, it’s
important to be clear on how they will allocate their resources to make their strategy work. If a particular department in a company has been given a
target, the business plan should allocate enough resources to achieve it. These resources may already be available or may be generated by future
activity. This could means, the company should recruiting more office staff, spending more on marketing or buying more supplies and equipment. The
changes in the market could mean that there are increased opportunities for a certain division. Maximise on this by making sure they have enough
resources to increase their activities.
20. 20. 20 BUSINESS BACKGROUND
21. 21. 21 3. Business Background Name of the Company Miracle Sdn. Bhd. Name of the Shop Gâteau Délicieux Café (Delicious cake café) Business
Address PT 1278, Taman Machang Indah Kampong Machang, 18500 Kelantan, Malaysia Correspondence Address PT 1278, Taman Machang Indah
Kampong Machang, 18500 Kelantan, Malaysia Website www.gateaudelicieuxcafe.com.my Email gateaudelicieuxcafe@gmail.com Telephone Number
09-97043586 Form of Business Private limited company Main Activity Bakery Date of Commencement 01 January 2018 Date of Registration 20
November 2017 Registration Number SB 075-9836-K Name of Bank CIMB Bank Bank Account Number 1511 3612 5423 Table 3.1 Business
Background
22. 22. 22 3.1 Vision, Mission and Objectives 3.1.1 Vision Our vision is to be the first choice of customers and consumers in state of Kelantan also around
in Malaysia and create a benchmark in QUALITY STANDARDS in the Bakery Industry by using the latest equipment and technology. 3.1.2 Mission
Our mission is to ensure the highest quality bakery products and the best possible services to the customers and consumers. We will continuously
improve all aspects of our business in order to sustainable growth and profitability on meeting the needs of the present generations and also sustain the
long-term success. 3.1.3 Objectives To be a well-known bakery shop by all the people around in Malaysia. To give the best quality of services and
have the harmonious relationship with the customers. To produce the products that can fulfill the tastes and desires of customers. To create
innovation for a new product that customer can accept. To have some advantages with the other competitors.
23. 23. 23 3.2 Organizational Chart Figure 3.2 Organizational Chart Financial Manager General Manager Marketing Manager Operation Manager
Administration Manager
24. 24. 24 3.3 Logo and Motto 3.3.1 Logo Figure 3.3 Miracle Sdn. Bhd. logo 3.3.2 Motto Taste The Uniquness.
25. 25. 25 PARTNERSHIPS BACKGROUND
26. 26. 26 4. Background of Partnership 4.1General Manager Table 4.1 Background of General Manager Name of Partners Muhammad Haziq Zikri Bin
Mohd Noor Identity Card Numbers 971112-10-6873 Permanent Address No 3, Lot 634A, Lapis Dua Kiri, Jalan Kampung Sementa, Off Jalan Kapar,
42100, Klang, Selangor Darul Ehsan Correspondence Address PT 1278, Taman Machang Indah, Kampong Machang, 18500 Kelantan, Malaysia E-
Mail haziqz880@gmail.com Telephone Number/Fax Number 019-3746418 Date of Birth 12th November 1997 Marital Status Single Academic
Qualification Diploma in Banking Studies, UiTM Kelantan Bachelor Business Administration (Hons.) Business Economics, UiTM Puncak Alam
Course Attended Economics Entrepreneurship Skills Fluent in English, Arabic, Malay Financial skills Experiences Promoter in AEON Big, Klang,
Selangor Present Occupation Financial and Economic Analyst in Bank Negara Previous Business Experience None
27. 27. 27 4.2 Financial Manager Table 4.2 Background of Financial Manager Name of Partners Mohamad Aiman Amir Bin Norman Identity Card
Numbers 970304-38-5139 Permanent Address No 61, Jalan Bendahara 10/7, Taman Bendahara, 45000 Kuala Selangor, Selangor Darul Ehsan.
Correspondence Address PT 1278, Taman Machang Indah, Kampong Machang, 18500 Kelantan, Malaysia E- Mail aiman.amir97@yahoo.com
Telephone Number/Fax Number 012-6074917 Date of Birth 4/3/1997 Marital Status Divorced Academic Qualification Diploma in Banking Studies,
UiTM Kelantan Bachelor Business Administration (Hons.) International Business, UiTM Puncak Alam Course Attended International
Entrepreneurship Skills Fluently in Japanese Computer skills Experiences Human Resource Manager in Petronas Berhad Present Occupation
International Business Trainer in Ministry of Trade Malaysia Previous Business Experience None
28. 28. 28 4.3 Marketing Manager Table 4.3 Background of Marketing Manager Name of Partners Muhammad Naim Ilham Bin Mohd Affendy Identity
Card Numbers 971105-05-5289 Permanent Address No 28, Taman Lagenda Mas, 43200 Cheras, Selangor Darul Ehsan. Correspondence Address PT
1278, Taman Machang Indah, Kampong Machang, 18500 Kelantan, Malaysia E- Mail muhammadnaimIlham@gmail.com Telephone Number/Fax
Number 019-2252064 Date of Birth 5/11/1997 Marital Status Single Academic Qualification Diploma in Banking Studies, UiTM Kelantan
Bachelor Business Administration (Hons.) Marketing, UiTM Puncak Alam Course Attended Marketing Entrepreneurship Skills High level confident
Experiences Food Delivery Present Occupation Financial Analyst in Celcom Axiata Berhad Previous Business Experience None
29. 29. 29 4.4 Operation Manager Table 4.4 Background of Operation Manager Name of Partners Nazreen Amer Bin Mohd Shawal Identity Card Numbers
970905-10-6051 Permanent Address No 5, Jalan 4/4, Seksyen 4, Bandar Rinching, 43500 Semenyih, Selangor Darul Ehsan. Correspondence Address
PT 1278, Taman Machang Indah, Kampong Machang, 18500 Kelantan, Malaysia E- Mail nazreen.amer@gmail.com Telephone Number/Fax Number
014-8490690 Date of Birth 5/9/1997 Marital Status Single Academic Qualification Diploma in Banking Studies, UiTM Kelantan Bachelor
Business Administration (Hons.) Operation Management, UiTM Puncak Alam Course Attended Operation Factoring Skills Skills in use Microsoft
Office Editing skills Experiences Chef in bakery and pastry in Hotel Sama-Sama KLIA Present Occupation Operator Manager in Secret Recipe Sdn.
Bhd. Previous Business Experience None
30. 30. 30 4.5 Administration Manager Table 4.5 Background of Administration Manager Name of Partners Muhammad Muazam Bin Mohd Sabri Identity
Card Numbers 971105-05-5289 Permanent Address No 23, Jalan Marhaban, Kampung Banggol, 18500 Machang, Kelantan Darul Naim
Correspondence Address PT 1278, Taman Machang Indah, Kampong Machang, 18500 Kelantan Darul Naim E- Mail muaze97@yahoo.com Telephone
Number/Fax Number 019-5679991 Date of Birth 9/10/1997 Marital Status Single Academic Qualification Diploma in Banking Studies, UiTM
Kelantan Bachelor Business Administration (Hons.) Finance, UiTM Puncak Alam Course Attended Corporate Finance Skills Calculating,
budgeting and data mining skills Skills in use Microsoft Office Experiences Accounting Supervisor in Top Glove Sdn.Bhd. Present Occupation
Businessman Previous Business Experience None
31. 31. 31 LOCATION OF THE BUSINESS
32. 32. 32 5. Location of Business 5.1.Physical location of the project We are here
33. 33. 33 5.2. Advantage of location in helping business to achieve objectives Address of business : PT 1278, Taman Machang Indah Kampong Machang,
Kelantan. Our company located at Machang, Kelantan to run our business because it is the target location for developing our business. Moreover, our
location is such a strategic location to run our business because it is near to our supplier which is Econjaya Supermarket. So, that it help to reduce cost
of transportation. For instance, it is easier for us to reach our customer because it is the centre of our target location. We also choose this location
because competitor in Machang especially in bakery and pastry industry is low. That make our business can easier enter into the market to compete with
other business such as Laypark Sdn Bhd, Mak Cun Sdn Bhd, Secret Garden Sdn Bhd and Roti Sedap Sdn Bhd. We aim to conquer the industry in this
area as our product is still new and have their own uniqueness. Actually, Machang is the strategic location for develop our business. This is because the
population for this location is not as big as famous city such as Kota Bharu and Kubang Kerian. Our business is such a new in the market, so we use
other way that not have at Machang such café and delivery service as our attraction to get the customer. The location is have really nice view because
Machang is just like village view concept that make people stay calm and happy.
34. 34. 34 MARKETING PLAN
35. 35. 35 6.1 Introduction Marketing can be defined as a “satisfying needs and wants through an exchange process’’. In addition, marketing also can be
defined as the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods and services to create exchange
that satisfy individual and organization objectives. Marketing is one most important part in running up a business. Without a suitable marketing plan,
business may never achieve its goals and resources such as money, energy and time can be wasted. Marketing is a key part of a business success and we
must use marketing plan as a basis for executing marketing strategy. A marketing plan sets out to clear objectives and lists the actions that can help us
achieve our target. The task of marketing department of Miracle SDN BHD is to fulfill our customers needed. At the same time we want to achieve the
targeted profits. A lack of understanding of the marketing concept can result in poorly developed product that fails to meet the customer’s need and
wants. This can affect our marketing efforts and sales performance, overall business expansion and progress. Service differentiation such as delivery
services to their customer premises provides our business a longer lasting competitive advantage. The durability of the strategy tends to make it more
attractive. The basic ideas of marketing is basically an exchange activity that takes place between a business entity and its customer. These customers
include individual business entity, and also the support organizations. Marketing is a crucial and critical aspect in business and always referred as the
backbone to any business in achieving a profitable outcome. In our business, we are introducing new product which has never been produced before
and that is cakes in selected flavors. Statistically showed that the cakes is one of the Malaysians favorite dishes, and we only take the advantage of that
by innovating it by introducing different fillings for the cakes like for example cranberry coffee cake, fudge cake(type of chocolate cake), and newly
designed Tuttti Frutti cake. Also with the add-on covering with icing and toppings such as chocolate chips and sprinkles. Most Malaysians love trying
new food or cakes, and our cakes are definitely worth trying. Once tried, people will definitely have the desire to try other flavors provided as each and
every flavors that we are offering, has its own unique taste which is parallel with our motto “taste the uniqueness”. In addition, our product also is the
new modification as the usual cakes is only with original flavor and ours has own different filling inside and various flavor. Vast choices of flavor will
contribute to a larger crowd of people because every has their own favorite flavor. Therefore, introducing the product will not be a problem as cakes are
not a new dish to the people.
36. 36. 36 6.2 Product Description Our company, Miracle SDN BHD, has built a café called Delicieux Gateau Café (Delicious Cake Café), which
showcases our products, especially our cakes. Our cakes are divided into several categories, based primarily on ingredients and mixing techniques.
Fudge cake. It’s a variations include pudding fudge cake, made with chocolate cake mix, chocolate pudding, and chocolate chips. When made with
additional chocolate, the recipe is sometimes known as ‘’mort par le chocolat’’means ‘’Death by Chocolate’’. It similar to a brownie, although moister
with more chocolate. Cappuccino cake It’s a cake intended to be eaten with or flavored with cappuccino. Cappuccino is a sponge flavored with
cappuccino. They are generally round and consists of two layers separated by coffee flavored butter icing, which also covers the top of the cake.
Walnuts are a common addition to the cappuccino cakes. Strawberry cakes Its prepared with strawberries in the batter, with strawberries or a
strawberry filling in between the layers of layer cake, and in the combination thereof. Its prepared in two typed, first with strawberries incorporated into
frosting, secondly utilize strawberry-flavores gelatin as an ingridient. Figure 6.2 Product ilustration (Fudge Cake)
37. 37. 37 1.2 Market Analysis Market analysis is one of the main factors in marketing. It is a study designed to define a company’s markets, forecasts their
directions, and how to expand the company’s share and exploit any new trends. Things that include in market analysis are for examples, target market,
market size, competition, market share, sale forecasts, and marketing strategy. For our business, our target customer is universal. There is no limitation
and specification for certain people because everyone can enjoy it. Common wants from our customer is regular cake with different fillings inside.
Common characteristic of our customer is people that love simple but satisfying food. Our cakes is full people need because it has no need extreme
conditions for storage as it is not easy to spoil if handle carefully. We will focus on segmented marketing which we only target segmented market
segments. In this business, firstly we only target for those that living in Machang, Kelantan only. 6.3 Target Market To ensure that marketing effort full
customers’ needs and wants as well as being profits, we have taken steps to identify and focus our effort on a selected groups of customers. This is to
ensure that the marketing efforts taken are within our scopes and capabilities of our business. Target market is defined as the group of customers with
needs and wants that can be satisfied by business through supply goods and services. With a clearly defines audience, it is a much easier to determine
where and how to market our products. After much discussion and planning, we have a specific target market. That being said, it doesn’t mean we only
focus on this group of people and ignore others that are not in our target market, as the other group is our secondary market and could also bring income
to our business. We have segmented our market based on these three factors, which are geographic, demographic, and psychographic. Market
segmentation is the technique that we apply in order to identify our market which greatly helps in deciding our target market, finally our business in
long run. It involves the process of defining and subdividing a large homogenous market into clearly identifiable segments having similar needs, wants,
or demand characteristics. Its objective is to design a marketing mix that precisely matches the expectations of customers in the targeted segment. This
is because, mistakes in market segmenting may cause business to lose sales.
38. 38. 38 6.3.1 Geographic We have chosen Machang for our business location based on a few aspects that has been considers which are the
infrastructures, the system of transportation and the environment. Furthermore, the location is strategic because our premise located in the middles of
the Machang. Our premises also easy to find because it is located next to the Econjaya, as Econjaya is the premises of most customers in the Machang
neighborhood. 6.3.2 Psychographic Psychographic segmentation divides the market into groups according to customer’s lifestyle. Activities, interest,
and opinion (AIO) surveys of one tool of measuring lifestyle. It considers a number of potential influences in buying behavior, including the attitudes,
expectations and activities of customers. From our research, we identified that our target market is people that come from all levels of income from both
genders. As we know, we are competing with other companies and shops in producing cakes around Machang such as Secret Garden SDN BHD and
Roti Sedap SDN BHD. So our service are different than others such as the varieties of our cakes and we also give delivery services. These type of
difference can attract customers to come to our company, besides the fact that our product are unique. Because of this reason, we have decided only to
use the best qualities of product and other raw materials. Plus, we also provide the best services at reasonable prices. 6.3.3 Behavioural Behavioral
segmentation use the unique the relationship you have with your customers to have a very personal conversation. In this segmentation, our target market
are those who want to held any type of events such as birthday, weddings or any anniversary. We are forecasting that the demand for our cakes during
these occasional events will increase. During weekend or school holidays, there are many wedding events being held and this will gives us opportunity
to sell our products. Our services includes goodie bags that contain many types of muffins, our by-products. Besides that, at least one day in a week our
target would make other types of events such as birthday party and sometimes once in a year would make an annual party. So there will be an increase
in demand for cakes with variety of flavors.
39. 39. 39 6.4 Market Size 6.4.1 Population Population of Machang : 90,000 people Population of adult : 40,000 people Estimation target per month : 1% x
40,000 = 400 NO. NAME OF PRODUCT ESTIMATE SALES PER PRODUCT TOTAL ESTIMATED SALES/MONTHLY (RM) 1 Cappuccino Cake
RM 40 x 400 RM 16,000 2 Fudge Cake RM 40 x 400 RM 16,000 3 Strawberry Cake RM 40 x 400 RM 16,000 Table 6.4.1 : Market size in Machang
monthly Note : Per product : per cake Per cake : RM40 6.4.2 Total marketing size Total marketing size : RM 16,000 + RM 16,000 + RM 16,000 = RM
48,000 Total sales per year : RM 48,000 X 12 = RM 576,000
40. 40. 40 6.5 Competitors 6.5.1 Identifying competitors Competitors Strength Weaknesses Laypark SDN BHD Reasonable price Various types of
filling No preservatives food High cholesterol Lack of quality Not fresh as prepared meals Mak Cun SDN BHD Variety types of flavor
Affordable price Long lasting Low level of nutrition Product not attractive Unwell known brand Secret Garden SDN BHD Convenient for
health Can survive in the market Durable Expensive Add preservatives food Unpleasant to taste Roti Sedap SDN BHD Cheap Variety
of shape Long lasting Unknown company Low of quality Product not attractive Table 6.5.1 : Competitive analysis 6.5.2 Ranking of the
competitors Table 4 shows our competitors, it is Laypark SDN BHD, Mak Cun SDN BHD, Secret Garden SDN Bhd, Roti Sedap SDN BHD. The
ranking of the company is as below Rank no. Competitors Laypark SDN BHD 1 Mak Cun SDN BHD 2 Secret Garden SDN BHD 3 Roti Sedap SDN
BHD 4 Table 6.5.2: Ranking of the competitors
41. 41. 41 6.6 Market Share Market share is the division of market or sales between companies that are running the same type of business activities. It will
be considered number of competitors, experience, strength and weaknesses. The following table explains about the market share division before and
after our company enters the market. 6.6.1 Market share before the entrance of MIRACLE SDN BHD Competitors Percentage of Market Share (%)
Estimated Income Per Month (RM) Laypark Sdn Bhd 40 192,000 Mak Cun Sdn Bhd 30 144,000 Secret Garden Sdn Bhd 17 81,600 Roti Sedap Sdn
Bhd 13 62,400 Total 100 480,000 Table 6.6.1 : Market share before the entrance of MIRACLE SDN BHD 6.6.2 Market share after the entrance of
MIRACLE SDN BHD Competitors Percentage of Market Share (%) Estimated Income Per Month (RM) Laypark Sdn Bhd 38 182,400 Mak Cun Sdn
Bhd 25 120,000 Secret Garden Sdn Bhd 15 72,000 Roti Sedap Sdn Bhd 12 57,600 Miracle Sdn Bhd 10 48,000 Total 100 480,000 Table 6.6.2 : Market
share after the entrance of MIRACLE SDN BHD
42. 42. 42 Figure 6.6.1: Pie chart for Market Share before entrance Miracle SDN BHD Figure 6.6.2: Pie chart for Market Share after entrance Miracle SDN
BHD 40% 30% 17% 13% Market Share before Entrance of Miracle Sdn Bhd Laypark Sdn Bhd Mak Cun Sdn Bhd Secret Garden Sdn Bhd Roti Sedap
Sdn Bhd 38% 25% 15% 12% 10% Market Share after Entrance Of Miracle Sdn Bhd Laypark Sdn Bhd Mak Cun Sdn Bhd Secret Garden Sdn Bhd Roti
Sedap Sdn Bhd Miracle Sdn Bhd
43. 43. 43 6.7 Sales Forecast 6.7.1 Sales Forecast for year Month Sales Forecast (RM) January 48,000 February 50,000 March 49,000 April 45,000 May
48,000 June 44,000 July 52,000 August 45,000 September 49,000 October 45,000 November 50,000 December 52,000 Total 577,000 Table 6.7.1 :
Sales forecast for year 2018 6.7.2 Sales Forecast by year Year Percentage Increase (%) Sales Forecast (RM) 1 - 577,000 2 10% 634,700 3 15% 663,550
Table 6.7.2: Sales forecast by year
44. 44. 44 6.8 Marketing Strategies Marketing strategy is a process that allows our company to concentrate on business plan in order to achieve the
marketing objective. It gives the information about the target market and what are the customer needs and wants. There are four element which also
known as 4P’s of the marketing that is product, pricing, place and promotion. This element provided to fulfill what customers needed. 6.8.1 Product Our
main cake product is Fudge Cake which also known as chocolate cake. There are a lot of chocolate cake favourites in Machang but they are in doubt
thet the cake they eat is to sweet to be able to carry disease such as diabetes. Nutritious and balanced cakes will ensure that the food that they eat is not
harmful to their body. That is the reason we produce this nutritious and healthy chocolate cake. 6.8.1.1 Brand Brand is a name, term, sign, symbol or
design that can identifies a product and differentiate it from any other product. Our product has our own brand for the customers. So that, the customer
can easily recognize, remember and to pronounce our product. Other than that, brand can make our product . Other than that, brand can make our
product protected by the copyright. Our brand is Miracle Sdn Bhd. 6.8.1.2 Quality Quality is important in order to attract the customers to buy our
product. So, we provide the high quality of our product to ensure that the customer always satisfy with this product by using high quality ingridients
from the best supplier and we also examined the quality of our prodcut before deliver it to our wholesalers and retailers. 6.8.1.3 Design We are
designing our product uniquely as our customers demand and needs. Based on demand, we focus on the color selection to make sure the color can
attract the customers. The design also can change the perception of the cakes. The more unique the design, the customer will be more attractive to buy
our product. 6.8.1.4 Packaging Packaging plays an important factor and can be used to deliver information to the customer. The packaging of our
product is . We use plastics packaging because it has durability, we can promise the hygiene of our product is at the best rate, and it has lightweight.
45. 45. 45 6.8.1.5 Labelling This labelling is printed onto the packaging of our product. This labelling is easy to read and inderstand by people because it
provides accurate information about our cakes. 6.8.2 Price Our company provided the cakes towards customers within reasonable price and high quality
ingridient. The customer can get our cakes only in our shop premis, Delicieux Gateau Café. 6.8.2.1 Cost-based pricing This strategies means that price
is determined by adding profit element on top making the product. Cost per unit that our product determines is about 99 cent and our company made
markup which is 85% of the product. So that, price that our company provided to determine our cake is about RM 70.00 per cake. Cost-based pricing is
misplaced in industries where they are high fixed costs and near-zero marginal costs. Cost-based Pricing = (Cost per unit x mark-up) + Cost per unit =
(RM25 x 0.60) + RM25 = RM 40.00 per cake 6.8.3 Place Our company located at Machang, Kelantan. The location is situated near the supplier which
can make us easier to restock the raw material. Here, we can easily get the labor supply. Moreover, the premise rentals are reasonable and affordable in
this area. Besides that, our location is near the distribution area. 6.8.3.1 Distribution Strategies Distribution strategy is important in order to make sure
that our product is in good condition when it arrives to the customers. Our product will be manufacture or produce the product inside the premis of our
shop and will be display and sell in the front office of our Café. Manufacturer Customer Our product only can be sell to customer after the process
quality checking
46. 46. 46 6.8.4 Promotion Promotion strategy is method used by our company in order to attract the target market. We used promotion is as a supplement
to the product, price and place strategies to achieve marketing objectives. To achieve marketing strategy, we depend on advertising, sales promotion and
personal selling concept as one of our ways to promote product to customers. 6.8.4.1 Advertising The advertising concept that our company provided is
through business card, pamphlet, website, and signboard is used for the purposes of increasing and maintaining and helping the sale of our product.
People can gain information through this medium. 6.8.4.1.1 Business card Each of the managers will have their own business cards. Our business cards
will be distributed to our clients and to the people that visiting our company or factory. Through this ways, people will know about the existence of our
company and our business’s product. So, the visitor can distribute information about our product to the other people. 6.8.4.1.2 Pamphlets Pamphlets or
brochure also is the best ways to promote our company and our product. Using the pamphlets, people may know the information about our company
and our product. In our brochure, there are include the information about product, our business contact and the location of our factory. 6.8.4.1.3 Website
We have created our own website, Delicieuxgateau.com.my, to promote our product to customers. Inside the website, we include the related information
about our product. This website also consists of location of our factory and the news about our company. 6.8.4.1.4 Signboard We created signboard to
make sure that the customer can gain information about our product and also know the location of our company’s premis.
47. 47. 47 6.9 Organization Chart for Marketing Department Figure 6.9 : Organizational Chart (Head of Department) Marketing Manager Promotion
Personnel
48. 48. 48 6.10 Manpower Planning Position No of personnel Marketing manager 1 Promotion Personnel 1 Table 6.10 : List of Marketing Personnel
49. 49. 49 6.11 Schedule of Task and Responsibilities Position Task and Responsibilities Marketing manager Responsible to establish target market
strategy and attempt to achieve the target. To do promotion to introduce our company and our company’s activities. Responsible to carry out
systematically to encourage and increase sales of product. Responsible to report to the General Manager regarding the performance of Marketing
Department. Promotion Personnel Promoting our product to the customers. Person-in-charge for updating the e- mail, and website. Plan and
prepare advertising and promotional material to increase sales of products or services, working with customers, company officials, sales departments
and advertising agencies. Record all order from the customers. Table 6.11 : Task and Responsibilities of Marketing Personnel
50. 50. 50 6.12 Schedule of Remuneration Position Qty Monthly Salary (RM) (A) EPF (RM) (13 %) (B) SOCSO (RM) (1.75%) (C) Total (A)+(B)+(C)
Marketing manager 1 3,000 390 52.5 3,442.5 Promotion personnel 1 1,200 156 21 1,377 TOTAL 2 4,200 546 73.5 4,819.5 Table 6.12 Schedule of
Remuneration plan of Marketing Personnel
51. 51. 51 6.13 Marketing Budget Item Fixed Assets Monthly Expense (RM) Other Expenses Fixed Assets Signboard 1,500 - - Working capital Salary,
EPF,SOCSO Sales promotion Website - 4,819.50 3,000 500 - Other expenses Advertising Pamphlets Signboard license Others - - 3,000 250 200 300
TOTAL 1,500 8,319.50 3,750 Table 6.13 Marketing Budget
52. 52. 52 OPERATIONAL PLAN
53. 53. 53 7. Operational Plan 7.1 Introduction In business, operational objectives are short-term goals whose achievement brings an organization closer to
its long-term goals. It is slightly different from strategic objectives, which are longer term goals of a business, but they are closely related, as a business
will only be able to achieve strategic objectives when operational objectives have been met. Operational objectives are usually set by middle managers
for the next six to twelve months based on an organisation’s aim. They should be attainable and specific so that they can provide a clear guidance for
daily functioning of certain operations. This business term is typically used in the context of strategic management and operational planning. Firstly, an
operational objective should be specific, focused, well defined and clear enough rather than vague so that employees know what to achieve via the
work. A specific objective should state the expected actions and outcomes. This would help to prevent the possibility of employees working for
different goals. Secondly, an operational objective should be measurable and quantifiable so that people can know whether it has been met or not. For
example, an objective might be increasing sales revenue by ten percent. This would prevent the confusions and conflicts on whether it has been met
between different stakeholders. Thirdly, an objective should be achievable and feasible. It also should be agreed by stakeholders, especially by
employees. If they think it is un-achievable, it might demotivate them. Fourthly, an objective should be realistic as well as challenging. It should be
reasonable given their limited resources. Lastly, it should have a specified deadline (time frame) for its achievement. This would prevent the work from
dragged on, and would help to increase productivity. It is also good to determine priorities. For
54. 54. 54 example, operational objectives that would have greater influence on customer satisfaction should be completed in a faster time frame than those
have less influence. It might be difficult to set operational objectives that are understood and accepted by all employees, as they might see different
priorities and values. Therefore, it is important to let employees to participate in the determining of the objectives and to state them as clearly as
possible. After setting appropriate operational objectives for each department, business plans can then be made to achieve them.
55. 55. 55 7.2 Component of Operating Systems 7.2.1 Business Input Business input refers to all resources that are required to prduce our product which
includes raw materials such as flour, milk, egg, water, butter, sugar, optional ingredients like filling flavour such as chocolate and red velvet, manpower,
machine and equipment, technology, information and capital. 7.2.2 Transformation Process The transformation process or system is the activities that
involves in transforming our product from input into output such as the process flow material requirement planning and cycle time and it also include
the machines which involve in producing the product. 7.2.3 Output Output refers to our finished product, specifications, quantities, costs and delivery
target time. Output also provides the last final answer or mainly called as the last decision making that to be displayed. 7.2.4 Feedback Feedback from
the customer is needed by giving their reactions, comments and complaints. This is because it helps our company to improve our production of the
product and also helps to detect if there is any lack in our product. 7.2.5 External Environment This refers to converting the raw material into our
company product in order to gain a profit. Plus, it involves a conditions, entities, events and factors surrounding our organisation that influence its
activities an choices. Besides that, it also determines the opportunities and risks of our business.
56. 56. 56 7.3 Process Planning for Manufacturing 7.3.1 Process flow chart 8 Standby all the raw material to make the cake at the table to make sure that
the process is become easier. Decorate the cake with variety of style and decoration Mix and beat together butter and sugar until they expand. (Beat
more time can make the cake more soft) After well mixed, pour the mixture into pastry ring that have been standby until full. Standby pastry ring for
bake the cake Take out the cake from the oven and let it cool Pre-heat oven to 180 degrees Put and mix it together with fresh milk. Beat on medium to
high speed for about 3-4 minutes until well mixed and smooth. Bake the cake in the industry oven for 50 to 60 minutes Gradually, put the eggs in the
mixture. Beat it together for a few minutes. (Don’t beat too long because the cake will become hard) After the mixture have expand, put in dry
ingredients such as flour, coco powder and soda bicarbonate slowly.
57. 57. 57 7.4 Operations Layout 7.4.1 Layout based on the product 7.4.2 Layout based on the business
58. 58. 58 7.5 Production Planning 7.5.1 Sales forecast per month Output per month Average sales forecast per month = RM 48,083 The sales price = RM
40 Number of output per month = Average sales forecast/Sale price per unit = RM 48,083 / RM 40 = 1202 units 7.5.2 Number of output per day If the
number of working days per month is 26 days = No. of output per month / no. working days per month = 1202 units / 26 days = 46 units 7.5.3 Number
of units per hour Such as daily working hour = 16 hours = No. of output per day / daily working hours = 46 units / 16 hours = 2.875 ~ 3 units per hour
59. 59. 59 7.6 Material Planning 7.6.1 Material Requirement Planning 7.6.1.1 Raw Material Required per Month No Material Quantity Safety Stock (5% of
quantity) Total Material Requirement Price/Unit (RM) Total Price (RM) 1 Sugar 99 kg 4.95 kg 103.95 kg 2.95 306.65 2 Butter 43 kg 2.15 kg 45.15 kg
17.00 767.55 3 Egg 780 nos 39 nos 819 nos 0.93 761.67 4 Soft flour 39 kg 1.95 kg 40.95 kg 4.39 179.77 5 Soda bicarbonate 2 kg 100 g 2.1 kg 10.40
21.84 6 Fresh milk 97 litre 4.85 litre 101.85 litre 4.00 407.40 7 Coco powder 19 kg 950 g 19.95 kg 8.90 177.56 8 Cake box 400 pieces 20 pieces 420
pieces 1.00 420.00 9 Cake plate 400 pieces 20 pieces 420 pieces 1.50 630.00 Total 51.07 3672.44 7.6.2 Identify supplier Material Material Sugar,
butter, egg, fresh milk Econjaya Supermarket Jalan Dato Hashim, Pekan Machang, 18500 Machang, Kelantan Soft flour, soda bicarbonate, coco powder
Citarasa Trading Lot 1129, Jalan Sultanah Zainab, Kota Bharu, 15000, Kota Bharu, Kelantan Cake plate, cake box Sweet Berry Trading 4662-C, Jalan
Sultan Yahya Petra, 15200, Kota Bharu, Kelantan, 15200
60. 60. 60 7.7 Machine and Equipment Planning 7.7.1 Amount of machine & equipment required Planned Rate of Production per day X Standard
production time Machine productive time per day Bakery mixer 46 X 30 960 8 = 0.18 @ bakery mixer Industry oven 46 X 60 960 4 = 0.72 @ industry
oven ** Standard production time = one process cycle in minute/ quantity product per cycle
61. 61. 61 7.7.2 List of machine & equipment 7.7.3 List of machine supplier Machine Supplier Bakery mixer, Industry Oven Murni Bakery Equipments
Sdn Bhd Mega Industrial Park, 35 & 37, Jalan Mega B1, Bandar Kajang, 43500 Semenyih, Selangor Refrigerator Asian Refrigeration Sales & Service
Sdn. Bhd.52-54, Jalan Kajang 18/2, Seksyen 1a, 46000 Petaling Jaya, Selangor Chiller Power Cool Equipments (M) Sdn. Bhd. No. 12, RCI Park, Jalan
Kesidang 2, Kawasan Perindustrian Sg Choh, 48200 Serendah, Selangor Pan rack and shelves MSB Storage & Engineering Puchong 68-1, Jalan Suria
1, Pusat Perniagaan Suria, Puchong Gateway, 47100 Puchong, Selangor, Malaysia. Pastry equipment IKEA Damansara 2, Jalan PJU 7/2, Mutiara
Damansara, 47800 Petaling Jaya, Selangor Machine No of machine Bakery mixer 2 Industry Oven 1 Chiller 1 Refrigerator 1 Pan rack 1 Shelves 1
Pastry equipment 1
62. 62. 62 7.7.4 Machine and Equipment Item Quantity Price/unit (RM) Total Cost (RM) Bakery mixer Industry oven Chiller Refrigerator Pan rack Shelves
Pastry equipment 2 1 1 1 1 1 1 RM 750 RM 1500 RM 1200 RM 800 RM 60 RM 125 RM 60 RM 1500 RM 1500 RM 1200 RM 800 RM 60 RM 125
RM 60 TOTAL 5 RM 4495 RM 5245
63. 63. 63 7.8 Manpower Planning 7.8.1 Organization Chart for Operation Department 7.8.2 Amount of direct labour required Planned Rate of Production
per day X Standard production time Machine productive time per day Mixer operator 46 X 40 960 8 = 0.24 @ 1 operator Oven operator 46 X 65
960 5 = 0.62 @ 1 operator Operation manager / sous chef Assistant operator / assistant chef
64. 64. 64 Decoration operator 46 X 10 960 = 0.48 @ 1 operator ** Standard production time = one process cycle in minute/ quantity product per cycle
7.8.3 List of Operation Personnel I 7.8.4 Schedule of task and responsibilities Position Task and Responsibilities Operation Manager To plan, control
and coordinate the opration activities. To ensure the business operation works effectively and avoid wasteful. To make the efficient working time
for staff to do their job. Responsible to report to the General Manager regarding the performance of Operational Department Assistant operator To
help the operation manager regarding the target of the business according to the producing the product and finish on time. Position No of personel
Operation manager / sous chef 1 Assistant operator / assistant chef 1
65. 65. 65 7.8.5 Schedule of remuneration Position No . Monthly Salary (RM) EPF Contribution (13%) (RM) SOCSO ( 1.75% ) (RM) Amount ( RM )
Operation manager 1 3000 390 52.50 3442.50 Assistant operator 1 1300 169 22.75 1491.75 TOTAL 4934.25
66. 66. 66 7.9 Overhead requirement 7.8.1 Operations Overhead (indirect labour/indirect material/insurance/maintenance and utilities) No Types of
Overhead Monthly Cost (RM) 1 Driver 800 2 Electricity 3,000 4 Water 2,000 5 Telephone 200 6 Internet 200 7 Machine maintenance 750 8 Vehicle
maintenance 750 9 Fuel 750 10 Gloves 200 TOTAL 8,650 7.10 Business and operation hours Business hour = 12 hours per day (10.00 a.m until 10.00
p.m) Operating hour = 8 hours per day = First shift (7.00 a.m until 3.00 p.m) Second shift (3.00 p.m until 10 p.m) Working days = 6 days per week (
Monday – Saturday)
67. 67. 67 7.11 License, permits and regulations required 7.11.1 Business Premise Licenses and Signboard Licenses Companies doing business in Malaysia
are required to apply for business premise licenses and signboard licenses from the respective State Authorities. The requirements for the application of
a business premise license and a signboard license may vary according to each local authority. Generally, an application for a business license and
signboard license must be accompanied by : 1) Photocopy of the applicant’s identity card 2) Passport size photograph of the applicant 3) Copy of the
company M&A and Forms 9.24 and 49 4) Copy of either the rental agreement or the sale and purchase agreement of the company’s business premise.
5) Copy of the Certificate of Fitness of the company’s business premise. 6) Copy of the Fire Department’s support letter. 7) Copy of the location plan of
the company’s business premise. 8) Photographs of business premise. 9) Photographs showing the location of the company’s signboard. 10) Samples of
the signboard indicating its design and colours.
68. 68. 68 7.11.2 Halal Certificate by JAKIM Applicants that are eligible to apply for the Halal Confirmation Certificate are categorized as follows:
Producer or manufacture Distributor or trade Sub-contract manufacture Repacking Food premise We are producing a food which it is suitable
to apply for the Halal Certificate from JAKIM. We must fill in the relevant form: Product or Consumer Goods Food Premise 7.11.3 Certificate for
safety and health Factories and Machinery Act 1967 requires manufacturers to obtain design approval of certificate machinery and certificate of fitness.
The application of approval should be send to Department of Occupational safety and health. In addition, technical knowledge of occupational safety
and health, a successful safety and health manager and employee must possess working knowledge of a broad range of business and financial principles
and understanding of related issues such as worker’s compensation, product safety, environmental laws, quality and labor relations. The Certified Safety
and Health Manager program is designed to provide recognition of those who can apply a broad range of safety and health management tools.
69. 69. 69 7.12 Operations Budget Item Fixed Assets Monthly Expenses (RM) Other Expenses (RM) Fixed Asset Machine & Equipment 5245.00 - -
Working Capital Raw Material Salary, EPF & SOCSO Operation Overhead Rent - 3672.44 4934.25 8650.00 6000.00 - Other Expenses Worker’s
Uniform - - 800.00 Pre-Operations Deposit Rent Insuran & Vehicle Roadtax Halal Certificate - - 10000.00 500.00 400.00 TOTAL 5245.00 23256.69
11700.00
70. 70. 70 ADMINISTRATION PLAN
71. 71. 71 8. Administration Plan 8.1 Organizational Chart for Administration and Finance Department Figure 8.1 Organizational Chart (GM + Head and
workers of Administration and Finance Department) Financial Manager General Manager Administration Manager
72. 72. 72 8.2 Manpower Planning Table 8.2 List of Personnel (GM + Head and workers of Administration and Finance Department) Position No of
Personnel General Manager 1 Financial Manager 1 Administration Manager 1
73. 73. 73 8.3 Schedule of Task and Responsibilities Table 8.3 Task and Responsibilities (GM + Head and workers of Administration and Finance
Department) Position Task and Responsibilities General Manager To plan, implement and control the overall management of the business.
Responsibility in all company business and manage with efficiency. Plans company policy and procedure to achieve the company objective. Have
an ability to make decision because all the decision will affect the company business Ability and have an idea to plan other company activities in long
term. To be accountable for the overall performance of the business. Financial Manager Manage financial and account activities of company.
Control the company profit with control cash outflow and inflow of the company. Make sure the forecast about the sales revenue at weekly and
monthly. Always be careful and check the company account to avoid cheating. Determine the company year budget and give suggestion to add
income and reduce the cost. Administration Manager Responsibility with management and general administration of the company. Organize all the
administration expenses in good manner. Make sure all the workers get their right such as bonus scheme, insurance, KWSP and PERKESO. Make
organization structure and distribute the job description following the department. Make sure the company operates effectively.
74. 74. 74 8.4 Schedule of Remuneration Table 8.4 Schedule of Remuneration Position Quantity Monthly Salary (RM) (A) EPF (RM) (13 %) (B) SOCSO
(RM) (1.75 %) (C) Total (A)+(B)+(C) General Manager 1 4000 520 - 4520.00 Financial Manager 1 3000 390 52.5 3442.5 Administration Manager 1
3000 390 52.5 3442.5 TOTAL 11,405.00
75. 75. 75 8.5 Office Furniture, Fitting and Office Supplies Table 8.5.1 List of Office Furnitures and Fittings Type Quantity Price/Unit (RM) Total (RM)
Chairs 18 40.00 720.00 Air Conditioner 2 700.00 1400.00 Display Table 2 80.00 160.00 Round Table 3 50.00 150.00 Display Chiller 2 1000.00 2000.00
Cash Register 1 80.00 80.00 Counter and Pick up Table 1 60.00 60.00 Mini Bar Table 1 150.00 150.00 Dustbin 2 2.00 4.00 Fire Extinguisher 1 200.00
200.00 Telephone 1 200.00 200.00 Punch Card Machine 1 300.00 300.00 TOTAL 5424.00
76. 76. 76 Table 8.5.2 List of Office Supplies Type Quantity Price/Unit (RM) Total (RM) Small Order Book 2 2.00 4.00 Notebook 1 5.00 5.00 Pen 4 1.00
4.00 Pencil 4 1.00 4.00 Chalk 2 1.50 3.00 Mini Blackboard 1 40.00 40.00 Cellophane Tape 2 1.50 3.00 Stapler 1 4.20 4.20 Staples 3 1.50 4.50 Menu
Catalog 3 2.00 6.00 File 1 2.00 2.00 A4 Paper 1 70.50 70.50 Calculator 1 20.00 20.00 Scissors 1 2.00 2.00
77. 77. 77 Receipt Book 1 5.00 5.00 TOTAL 172.70
78. 78. 78 8.6 Administration Budget Table 8.6 Administration Budget Item Fixed Assets Monthly Expenses (RM) Other Expenses (RM) Fixed Asset
Office Furniture & Fittings Vehicles 5424.00 40,000 Working capital Salary, EPF & SOCSO 11,405.00 Other Expenses Office Supplies 172.70 TOTAL
45,424.00 11,405.00 172.70
79. 79. 79 FINANCIAL PLAN
80. 80. 80 9. Financial Plan 9.1 Introduction 9.1.1 Introduction of Financial Plan Every business must have its own financial plan that used as a budget, a
plan for spending and saving future income. So, Financial Management is very important for the organization to manage all the organization’s funds.
The financial management means planning, organizing, directing and controlling the financial activities such as procurement and utilization of funds of
the organization. It means applying general management principles to financial resources of the organization. It can be used as a statement to check and
evaluate the organization’s performance that is crucial to its development, growth and survival. The financial manager is the person who is
responsibility to in charge with the financial management. Financial plan is the step in the preparation of business plan. Financial plan incorporates all
financial data derived from the operation budgets in example the marketing, production or operation and administrative budgets. The financial
information from the operating budgets is then translated or transformed into a financial budget. The financial plan involves in determining the total
project cost, choice of sources of financing and preparation on financial projection in terms of pro forma statements, which include cash flow, income
statement and balance sheet. In addition, the financial plan should be supported by depreciation schedules for every fixed cost owned as well as
amortization schedules for loan and hire purchase repayments. The financial plan is prepared after all budgets pertaining to marketing, operation and
administration (knows as operating budgets) is completed. Without financial plan, the cash flow for the business will be unclear and will cause future
projects to be in a pinch as there is no trace of where the money is coming from and going to. This is to make sure all contributors know where their
money are going and for what purpose to avoid profits loss. In short, financial report, the backbone of the company will help to keep tracks of incoming
and outgoing money for future planning projects.
81. 81. 81 9.1.2 Importance of Financial Plan To determine the size of investment. To identify and propose the relevant sources of finance. To
ensure that the initial capital is sufficient. To analyze the viability of the project before actual investment is committed. To be used as a guideline
for project implementation.
82. 82. 82 9.1 Capital Expenditure Projections (CAPEX) Table 1 Miracle Sdn.Bhd. Capital Expenditure Types of Fixed Assets Estimated Cost (RM)
Estimated Economic Life (years) Administrative/Organisation Land & Building - Office Furniture & Fittings 5,424 3 Vehicle 40,000 5 Sales/Marketing
Signboard 1,500 5 Salary, EPF,SOCSO - 1 Operations/Technical Machine and equipment 5,245 5 Total 52,169 Straight line
83. 83. 83 9.2 Pre-Operating & Working Capital Projections (WCAPITAL) Table 2 Miracle Sdn.Bhd. Pre-Operating & Working Capital Projections Pre-
Operating & Incorporation Costs (one-off) RM Development cost - Business incorporation - Deposit (rent, utilities, etc.) 10,000 Other pre-operating &
incorporation costs 1,100 Sales & Marketing Costs (monthly) Salaries, Wages, EPF & SOCSO 4,820 Sales Promotion 3,000 Websites 500 Advertising
3,000 Pamphlets 250 Other Expenses 300 General & Administrative Costs (monthly) Salaries, Wages, EPF & SOCSO 11,405 Office Supplies 173
Operations & Technical Costs (monthly) Purchase of Raw Materials/Goods 3,674 Carriage Inwards - Salaries, Wages, EPF & SOCSO 4,934 Other
Expenditure (annually) Others 1,100 Total Pre-Operations & Working Capital Expenditure 44,256
84. 84. 84 Annual Increase in Working Capital (if any) Year 2 5% Year 3 5% Tax Rates Year 1 20% Year 2 20% Year 3 20%
85. 85. 85 9.3 Sales & Purchase Projections (Sales & Purchases) Table 3 Sales Projections RM Purchase Projections RM January 2018 48,000 January
2018 3,674 February 2018 50,000 February 2018 4,000 March 2018 49,000 March 2018 3,840 April 2018 45,000 April 2018 3,674 May 2018 48,000
May 2018 3,674 June 2018 44,000 June 2018 3,674 July 2018 52,000 July 2018 4,100 August 2018 45,000 August 2018 3,674 September 2018 49,000
September 2018 3,840 October 2018 45,000 October 2018 3,674 November 2018 50,000 November 2018 4,000 December 2018 52,000 December
2018 4,100 Total 2018 577,000 Total 2018 45,926 Total 2019 634,700 Total 2019 55,420 Total 2020 663,550 Total 2020 58,325 Sales Collections
Purchase Payments In the month of sales 50% In the month of purchase 50% One month after sales 50% One month after purchase 50% Two months
after sales 0% Two months after purchase 0% Ending Inventory of Raw Materials RM Ending Inventory of Finished Goods RM End of 2018 200 End
of 2018 3,000 End of 2019 500 End of 2019 5,000 End of 2020 700 End of 2020 6,000
86. 86. 86 9.4 Project Implementation Cost Table 4 Miracle Sdn.Bhd. Project Implementation Cost Capital Expenditure Cost Sources of Financing Office
Furniture & Fittings 5,424 Cash Vehicle 40,000 Existing asset Signboard 1,500 Cash Machine and equipment 5,245 Loan Working Capital 3 months
Sales & Marketing Costs (monthly) 35,610 Cash General & Administrative Costs (monthly) 34,733 Cash Operations & Technical Costs (monthly)
25,826 Cash Pre-Operating & Incorporation Costs (one-off) 11,100 Cash Other Expenditure (annually) 1,100 Cash Provision for Contingencies 10%
15,944 Cash TOTAL 176,482
87. 87. 87 9.5 Source of Project Financing Table 5 Miracle Sdn.Bhd. Source of Project Financing Capital Expenditure Cost Own Contributions Loan Hire-
Purchase Cash Existing F. Assets Office Furniture & Fittings 5,424 5,424 Vehicle 40,000 40,000 Signboard 1,500 1,500 Machine and equipment 5,245
5,245 Working Capital Sales & Marketing Costs (monthly) 35,610 35,610 General & Administrative Costs (monthly) 34,733 34,733 Operations &
Technical Costs (monthly) 25,826 25,826 Pre-Operating & Incorporation Costs (one-off) 11,100 11,100 Other Expenditure (annually) 1,100 1,100
Provision for Contingencies 15,944 15,944 TOTAL 176,482 131,237 40,000 5,245
88. 88. 88 9.6 Loan Depreciation of Schedule Table 6 - Loan Depreciation of Schedule LOAN AMORTIZATION SCHEDULE Amount (RM) 5,245
Interest Rate 5% Duration (yrs) 8 Method Annual Rest Year Instalment Payments Principal Balance Principal Interest Annual Payments - - - 5,245 1
549 262 812 4,696 2 577 235 812 4,119 3 606 206 812 3,513 4 636 176 812 2,878 5 668 144 812 2,210 6 701 110 812 1,509 7 736 75 812 773 8 773 39
812 (0)
89. 89. 89 9.7 Fixed Asset Depreciation Schedule Table 7 - Fixed Asset Depreciation Schedule (Office Furniture and Fittings, Vehicle) Type of Fixed Asset
Office Furniture & Fittings Cost (RM) 5,424 Depreciation Method Straight Line Economic Life (yrs) 3 Year Annual Accumulated Book Value
Depreciation Depreciation - - 5,424 1 1,808 1,808 3,616 2 1,808 3,616 1,808 3 1,808 5,424 - Type of Fixed Asset Vehicle Cost (RM) 40,000
Depreciation Method Straight Line Economic Life (yrs) 5 Year Annual Accumulated Book Value Depreciation Depreciation - - 40,000 1 8,000 8,000
32,000 2 8,000 16,000 24,000 3 8,000 24,000 16,000 4 8,000 32,000 8,000 5 8,000 40,000 -
90. 90. 90 Table 8 - Fixed Asset Depreciation Schedule (Signboard, Machine and Equipment) Type of Fixed Asset Signboard Cost (RM) 1,500
Depreciation Method Straight Line Economic Life (yrs) 5 Year Annual Accumulated Book Value Depreciation Depreciation - - 1,500 1 300 300 1,200 2
300 600 900 3 300 900 600 4 300 1,200 300 5 300 1,500 - Type of Fixed Asset Machine and equipment Cost (RM) 5,245 Depreciation Method Straight
Line Economic Life (yrs) 5 Year Annual Accumulated Book Value Depreciation Depreciation - - 5,245 1 1,049 1,049 4,196 2 1,049 2,098 3,147 3 1,049
3,147 2,098 4 1,049 4,196 1,049 5 1,049 5,245 -
91. 91. 91 9.8 Proforma Cashfow Statement Table 9 Miracle Sdn.Bhd. Pro-forma Cash Flow Statement 2018 MONTHLY CASH FLOW 2018 2019 2020
MONTH Pre- Operatio ns Janua ry Februa ry Marc h April May June July Augu st Septemb er Octob er Novemb er Decemb er CASH INFLOW
Capital (Cash) 131,237 131,23 7 0 0 Loan 5,245 5,245 0 0 Cash Sales 24,000 25,000 24,50 0 22,50 0 24,00 0 22,00 0 26,00 0 22,50 0 24,500 22,500
25,000 26,000 288,50 0 317,35 0 331,77 5 Collection of Accounts Receivable 0 24,000 25,00 0 24,50 0 22,50 0 24,00 0 22,00 0 26,00 0 22,500 24,500
22,500 25,000 262,50 0 316,90 4 330,57 3 TOTAL CASH RECEIPT 136,482 24,000 49,000 49,50 0 47,00 0 46,50 0 46,00 0 48,00 0 48,50 0 47,000
47,000 47,500 51,000 687,48 2 634,25 4 662,34 8 CASH OUTFLO W Pre- operating & Incorporatio n Expenditure 11,100 11,100 Sales & 11,870
11,870 11,87 11,87 11,87 11,87 11,87 11,87 11,870 11,870 11,870 11,870 142,44 149,56 157,04
92. 92. 92 Marketing Expenditure 0 0 0 0 0 0 0 2 0 General & Administrati ve Expenditure 11,578 11,578 11,57 8 11,57 8 11,57 8 11,57 8 11,57 8 11,57 8
11,578 11,578 11,578 11,578 138,93 2 145,87 9 153,17 3 Operations & Technical Expenditure 6,771 8,771 8,854 8,691 8,608 8,609 8,821 8,821 8,691
8,691 8,771 8,984 103,08 7 112,84 4 122,15 3 Other Expenditure 1,100 1,100 1,155 1,213 Purchase of Fixed Assets 12,169 12,169 Hire- Purchase
Repayment: Principal 0 0 0 0 0 0 0 0 0 0 0 0 0 - - Interest 0 0 0 0 0 0 0 0 0 0 0 0 0 - - Loan Repayment: Principal 46 46 46 46 46 46 46 46 46 46 46 46
549 577 606 Interest 22 22 22 22 22 22 22 22 22 22 22 22 262 235 206 Tax Payable 0 0 0 0 0 0 0 0 0 0 0 35,974 35,974 42,224 43,631
93. 93. 93 TOTAL CASH OUTFLO W 23,269 31,387 32,287 32,370 32,207 32,124 32,124 32,337 32,337 32,207 32,207 32,287 68,474 445,61 4 452,47 6
478,02 1 CASH SURPLUS (DEFICIT) 113,213 (7,387 ) 16,713 17,130 14,793 14,376 13,876 15,663 16,163 14,793 14,793 15,213 (17,474 ) 241,86 8
181,77 8 184,32 7 BEGINNIN G CASH BALANCE 113,21 3 105,82 6 122,53 9 139,67 0 154,46 3 168,83 9 182,71 5 198,37 9 214,542 229,33 5
244,12 9 259,34 2 0 241,86 8 423,64 6 ENDING CASH BALANCE 113,213 105,82 6 122,53 9 139,67 0 154,46 3 168,83 9 182,71 5 198,37 9 214,54 2
229,335 244,12 9 259,34 2 241,86 8 241,86 8 423,64 6 607,97 3
94. 94. 94 Table 10 - Total Cash Flow SUMMARY Total Cash Inflows Total Cash Outflows Ending Balance 2018 687,482 445,614 241,868 2019 634,254
452,476 423,646 2020 662,348 478,021 607,973 0 100,000 200,000 300,000 400,000 500,000 600,000 700,000 1 2 3 4 5 Figure 1 - Annual Cash
Balance
95. 95. 95 9.9 Proforma Income Statement Table 11 Miracle Sdn.Bhd. Pro-forma Income Statement Years 2018 2019 2020 Sales 577,000 634,700 663,550
Less: Cost of Sales (Notes 1 & 2) 42,926 53,420 57,325 #VALUE! #VALUE! Gross Profit 534,074 581,280 606,225 #VALUE! #VALUE! Less:
Expenditure Pre-Operating & Incorporation Expenditure 1,100 General & Administrative Expenditure 138,932 145,879 153,173 Sales & Marketing
Expenditure 142,440 149,562 157,040 Operations & Technical Expenditure 59,211 62,172 65,280 #VALUE! #VALUE! Other Expenditure 1,100 1,155
1,213 Interest on Hire- Purchase Interest on Loan 262 235 206 Depreciation of Fixed Assets 11,157 11,157 11,157 #VALUE! #VALUE! Total
Expenditure 354,203 370,159 388,069 Net Income Before Tax 179,872 211,121 218,156 #VALUE! #VALUE! Tax 35,974 42,224 43,631 #VALUE!
#VALUE! Net Income After Tax 143,897 168,897 174,525 #VALUE! #VALUE! Accumulated Net Income 143,897 312,794 487,319 #VALUE!
#VALUE!
96. 96. 96 Table 12 Note 1 Cost of Sales Opening inventory 0 3,000 5,000 Add: Total Purchases 45,926 55,420 58,325 Carriage Inwards & Duty Less:
Ending Inventory 3,000 5,000 6,000 42,926 53,420 57,325 #VALUE! #VALUE! Table 13 - Total Income Statement SUMMARY Total Sales Total
Expenditure Net Income 2018 577,000 354,203 143,897 2019 634,700 211,121 168,897 2020 663,550 218,156 174,525 Grap GGrapgh - 200,000
400,000 600,000 800,000 2018 2019 2020 Net Income Expenses Sales Figure 2 - Annual Income Statement
97. 97. 97 9.10 Proforma Balance Sheet Table 14 Miracle Sdn.Bhd. Pro-forma Balance Sheet 2018 2019 2020 Non-Current Assets (Book Value) Land &
Building Other Fixed Assets 41,012 29,855 18,698 Other Assets Deposit 10,000 10,000 10,000 51,012 39,855 28,698 Current Assets Inventory 3,000
5,000 6,000 Accounts Receivable 26,000 26,446 27,648 Cash Balance 241,868 423,646 607,973 270,868 455,092 641,621 TOTAL ASSETS 321,880
494,947 670,319 Owners' Equity Capital 171,237 171,237 171,237 Accumulated Income 143,897 312,794 487,319 315,134 484,031 658,556 Long-
Term Liabilities Loan Balance 4,696 4,119 3,513 Hire-Purchase Balance 4,696 4,119 3,513 Current Liabilities Accounts Payable 2,050 6,797 8,250
TOTAL EQUITY & LIABILITIES 321,880 494,947 670,319
98. 98. 98 Table 15 - Total Balance Sheet SUMMARY Total Assets Total Liabilities Total Equity 2018 321,880 6,746 315,134 2019 494,947 10,916
484,031 2020 670,319 11,763 658,556 0 200000 400000 600000 800000 2009 2010 2011 2012 2013 Equity Liabilities Sales Figure 3 - Annual Income
Statement
99. 99. 99 9.11 Financial Performance Table 16 - Financial Ratio Analysis by Year Financial Ratio Analysis 2018 2019 2020 LIQUIDITY Current Ratio
132 67 78 Quick Ratio (Acid Test) 131 66 77 EFFICIENCY Receivable Turnover 11 12 12 Inventory Turnover #VALUE! #VALUE! #VALUE!
PROFITABILITY Gross Profit Margin 92.56% 91.58% 91.36% Net Profit Margin 24.94% 26.61% 26.30% Return on Assets 44.71% 34.12% 26.04%
Return on Equity 45.66% 34.89% 26.50% SOLVENCY Debt to Equity 2.14% 2.26% 1.79% Debt to Assets 2.10% 2.21% 1.75% Time Interest Earned
685 898 1,058 Table 17 - Break-even Analysis by Year Break-even Analysis 2018 2019 2020 Total projected sales(RM) 577,000 634,700 663,550 Total
variable costs (cost of sales) 42,926 53,420 57,325 Contribution margin 534,074 581,280 606,225 Contribution margin ratio 93% 92% 91% Fixed costs
354,203 370,159 388,069 Total costs 397,128 423,579 445,394 Net Profit 179,872 211,121 218,156 Break-even sales 382,671 404,177 424,765
Percentage of break-even to sales 66% 64% 64%
100. 100. 100 0 2 4 6 8 10 12 2018 2019 2020 2021 2022 Receivable Turnover 0 20 40 60 80 100 120 140 2018 2019 2020 2021 2022 Current Ratio 0 20 40
60 80 100 120 140 2018 2019 2020 2021 2022 Quick Ratio (Acid Test) Figure 6 Figure 5 Figure 4
101. 101. 101 0% 1% 1% 2% 2% 3% 2018 2019 2020 2021 2022 Debt to Equity 0% 1% 1% 2% 2% 3% 2018 2019 2020 2021 2022 Debt to Assets 0 200
400 600 800 1000 1200 2018 2019 2020 2021 2022 Time Interest Earned Figure 9 Figure 8 Figure 7
102. 102. 102 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 2018 2019 2020 2021 2022 Return on Assets 0% 5% 10% 15% 20% 25% 30% 35% 40%
45% 50% 2018 2019 2020 2021 2022 Return on Equity Figure 11 Figure 10
103. 103. 103 0% 20% 40% 60% 80% 100% 2018 2019 2020 2021 2022 Gross Profit Margin 0% 5% 10% 15% 20% 25% 30% 2018 2019 2020 2021 2022
Net Profit Margin Figure 12 Figure 13
104. 104. 104 CONCLUSION
105. 105. 105 CONCLUSION We are grateful to finish this business plan. We have gone through lots of new experiences and it is very beneficial for all of
us in participating in this business. We hope that our business will be progressed smoothly in the future. Our target is that we want to achieve high profit
in the involvement of this business even though there are many rivals exist. Unfortunately, with the good cooperation with all the subordinates we
manage to compete with the rivals as fair and square. We also hope that with our dedication and hard work, we will achieve our vision to become the
only company is the best in producing a product of cake and create a benchmark for other cake shop in the aspect of quality standard. Before that, we
should also shows our effectiveness in doing our job and to make sure that our product will be available in area Machang town and also along in
Malaysia. In addition, we know that bakery industry is more familiar nowadays. Besides that, we hope can produce the great cake that no one can match
with our cake product. We will provide full responsibility and commitment; there is no doubt that we will achieve all these things. We are also
encouraged to take any chance that directly or indirectly in order to increase our business performance in the future undertakings
106. 106. 106 PARTNERSHIP AGREEMENT
107. 107. 107 PARTNERSHIP AGREEMENT The partnership agreement stated had been prepared on 20 November 2017 by the provision stated in the
Partnership Act 1961 (Act135) in the Section 26. We have agreed to be one of the members in this partnership and to create a partnership agreement in
this business of SMART TABLE in furniture base. We as the business partnership name for MIRACLE SDN BHD as list below: No. Name of Partners
IC Number 1. Muhammad Haziq Zikri bin Mohd Noor 971112-10-6873 2. Mohamad Aiman Amir bin Norman 970304-38-5139 3. Muhammad Naim
Ilham bin Mohd Affendy 971105-05-5289 4. Nazreen Amer bin Mohd Shawal 970905-10-6051 5. Muhammad Muazzam bin Mohd Sabri 971105-05-
5289 We agreed to be one of the members in this business and had agreed an establishing a partnership business and abide to rules and regulations as
stated below: i. All the partners are entitled to share the profits of the business and all the losses will be contribute equally between partners, whether of
capitals or otherwise sustained by the firm. ii. Interests are not payable on a partner’s capital iii. All partners have the right in the profit made by the
business according to the percentage of capital contribution. iv. Partners have the right to be paid based on the contribution to the business v. All
partners will bear by same percentage of capital contribution if any losses occur. But, a person needs to bears the loss personally if the losses are caused
by the careless of the individual herself. vi. Each partner is entitled to actively participate and take part in the management of the partnership business.
vii. In the nature of business partnership, there is no change can be made without the consent of all existing partners. viii. Daily normal things in
business can be decided by the majority of the partners, but any changes that regularly occur need to be made with consensus from all partners. ix. New
partners cannot be introduced as a partner in this business unless getting permission and consent from all existing partners. x. A partner may withdraw
after getting the consent of the other partners. xi. All partners are not allowed to take more than 30 days of holiday in a year, but only if in emergency
circumstances. xii. All business account books need to be kept at the main business premises. Partners are allowed to check through the books if they
have the right to keep a copy of the books.
108. 108. 108 Signatures: (Muhammad Haziq Zikri bin Mohd Noor) (Nazreen Amer bin Mohd Shawal) General Manager Operational Manager (Muhammad
Naim Ilham bin Mohd Affendy) (Mohamad Aiman Amir bin Norman) Marketing Manager Financial Manager (Muhammad Muazzam bin Mohd Sabri)
Administrator Manager
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106 PARTNERSHIP AGREEMENT

ENT300 Business Plan Report UiTM

Haziq Zikri, Student at MARA University of Technology

Published on Dec 26, 2017

Fundamentals of Entrepreneurship (ENT300) Business Plan UiTM from BM1195B UiTM

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Amira Fakhira , Student at Management and Science University

ENT300 Business Plan Report UiTM

Bajet Malaysia 2018 / 2018 Malaysian Budget

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