WUS-Core Entrepreneurship.

Feb 2020

BUSINESS PLAN FORMAT

COVER page

Letter of Submission
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Contents

Part 1: Introduction
Part 2: The Purpose of this Business Plan
Part 3: Business Background
Part 4: Owner Background
Part 5: Project Background
Part 6: Marketing Plan
Part 7: Production/Operation Plan
Part 8: Organizational Plan
Part 9: Financial Plan
Part 10: Project Implementation Schedule
Part 11: Summary
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1. INTRODUCTION

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The Company was established since SEPTEMBER 2019. This establishment is a

partnership business that involves in photography and videography services inside and
outside the studio........

2. PURPOSE

The purpose of this business plan is to highlight business planning covering Marketing,
Management, Operation and Financial aspects to the………..

3. BACKGROUND OF THE BUSSINESS

Bussiness Name: D'Classic Art Photostudio

Bussiness address :
Mailing address :
Phone number :
Company Form: Private / single / partnership
Main activity :
Business Starting Date
Date of registration :
Registration number :
Initial capital :
Bank name :
Account type:
Company Account Number:
4. BACKGROUND OF THE OWNERS (*must be listed out for all partners)

Partner no 1:
Full name :
Identification card no :
Date of birth :
Age:
Gender:
Permanent address :
Phone number :
Marital Status:
Entrepreneurship Related Courses Attended:
Skills/competency:
Working Experience:
Current work :

*Must complete for other partners also:

Partner no 2:
Partner no 3:
Partner no 4:
Partner no 5:
Partner no 6:

5. BACKGROUND OF THE PROPOSED PROJECT

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5.1 Site/Location:
Address of the business/premise/factory/shop:

Location map:

5.2 Buildings - floor plans

5.3 Basic Facilities available

6.0 MARKETING PLANNING

6.1 MARKET ANALYSIS

6.2 Market Forms
1.1 Business Activities and Services
1.2 Business Potential.

6.3 List of Products / Services:

Produk/Perkhidmatan Harga Per/Unit Kekuatan/Kelebihan
Product / Services Price Per / Units Strength/weaknesses
1
2
3

6.4 Customer

Who are the Target Market?

6.5 Market Size: Estimated market size:

6.6 Competition:

Competitor Name & Estimated market Strength Weaknesses

Address size Kekuatan Kelemahan
Nama & Alamat Anggaran saiz
Pesaing pasaran

6.7 Preparation of Sales Forecast: (Penyediaan Ramalan Jualan):

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PRODUK/Product A
BULAN/ 1 2 3 4 5 6 7 8 9 10 11 12 Jumlah
MONTH TOTAL
Unit (Q)
PRICE
SALES
($)

PRODUCT B
BULAN/ 1 2 3 4 5 6 7 8 9 10 11 12 Jumlah
MONTH TOTAL
Unit
PRICE
SALES
($)

PRODUCT C
BULAN/ 1 2 3 4 5 6 7 8 9 10 11 12 Jumlah
MONTH TOTAL
Unit
PRICE
SALES
($)

PRODUCT D
BULAN/ 1 2 3 4 5 6 7 8 9 10 11 12 Jumlah
MONTH TOTAL
Unit
PRICE
SALES
($)

AMOUNT OF SALES (RM) FOR ALL PRODUCTS / SERVICES:

JUMLAH RAMALAN JUALAN (RM) UNTUK SEMUA PRODUK/PERKHIDMATAN:
MONTH 1 2 3 4 5 6 7 8 9 10 11 12 (RM)
TOTAL
Product ($)
:
A
B
C
D
TOTAL
(RM)
6.8 ASSUMPTION for INCOME / SALES:

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Assumption of the demand for the first month:

6.9 Marketing Strategy:

Products / Services
Promotion
Distribution
Price

7.0 HUMAN ORGANIZATION / RESOURCES PLAN

7.1 Organizational Objectives and Strategies

a. Organization Mission
b. Organizational goals

7.2 Short Term Strategy

7.3 Long Term Strategy

7.4 Organization Structure / Organizational Chart:

7.5 Functions and Responsibilities

MANAGER/OWNER

MARKETING SECTION

TECHNICAL AND SERVICES

ORGANISATION
EMPLOYEE/MANAGEMENT
7.6 List of Management Personnel

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POSITION Q EDUCATION SALARY SOURCES OF

Kelulusan PER MONTH EMPLOYEES
Gaji Sumber Tenaga
(sebulan) Pekerja
MANAGER DEGREE (BA, MBA)
Pengurus 1 Ijazah (BA Fine Art) 2000 COMPANY

7.8 Full list of position details required by the company

Position Minimun Experience/Competenc Jobscope and

Jawatan qualification y Responsibility
Kelayakan Kemahiran/ Pengalaman Tugas dan
Minima Tanggungjawab
Manager Degree Efficiently manage Manage, administer and
Pengurus Ijazah business / business direct and assist in
turnaround, having the photography sessions.
skills in photography. Holding a business
account.
Cekap mengurus
perniagaan/ selok belok Mengurus, mentadbir dan
perniagaan, mempunyai mengarah dan membantu
skil dalam bidang dalam sesi fotografi.
fotografi. Memegang akaun
perniagaan.

7.9 Management Remuneration and Management Remuneration Incentives:

(Imbuhan Balas Jasa dan Insentif Kakitangan Pengurusan)

Jawatan Bil Gaji/Upah KWSP/ Lain-lain Jumlah

POSITION Q SALARY/WAGES SOCSO ETC (RM)
TOTAL
MANAGER
Pengurus 1 2,000 220 120 2240

8.0 OPERATION PLAN:

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(PELAN OPERASI)

8.1 List of manufactured products / services:

Jenis Kuantiti Kuantiti Kuantiti Sebulan Kuantiti Setahun

TYPE Sehari Seminggu QUANTITY PER QUANTITY PER
QUANTITY QUANTITY MONTH YEAR
PER DAY PER
WEEK
A
B
Jumlah/TOTA
L

8.2 Production Process Flow CHART: Example of PRODUCTION OF COOKIES

Pack & Deliver
to customer

Packing &
Deliver to
customer

8.3 Production capacity per day / week / year:

(Kapasiti pengeluaran sehari/seminggu/setahun)

TYPE PRICE PER Q TOTAL

UNIT Bil Jumlah
Harga Seunit (RM)
(RM)
1. Wedding album 500.00 2 1,000.00
2. Photo shooting 250.00 10 2,500.00

TOTAL
Jumlah

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8.4 List of raw materials required per day / week / year

(Senarai bahan mentah yang diperlukan sehari/seminggu/setahun
TYPE PRICE PER UNIT Q TOTAL
Jenis Harga Seunit Bil Jumlah
(RM) (RM)
1. TONER FOR COLOR PRINTER 4,000 1 4,000

2.
TOTAL
Jumlah

8.5 List, Machinery, Furniture and Equipment

(Senarai, Mesin, Perabot dan Alat Kelengkapan)

TYPE PRICE PER Q TOTAL

Jenis UNIT Bil Jumlah
Harga Seunit (RM)
(RM)
1. DVC Sony VIDEO CAMERA 14,000 1 14,000
2.
3.
TOTAL
Jumlah

8.6 Office furniture and fittings

(Perabot dan kelengkapan pejabat)

TYPE PRICE PER Q TOTAL

Jenis UNIT Bil Jumlah
Harga Seunit (RM)
(RM)
PHOTOCOPY MACHINE 4,000 1 4,000

TOTAL
Jumlah

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8.7 List of Direct Employers / Labourers

(Senarai Pekerja/Buruh langsung)

EMPLOYEE/LABOR EXPENSES
Pekerja Perbelanjaan (RM)
1. Part time assistant
2. Driver
Total Administrative Expenses
Jumlah Keseluruhan Belanja
Pentadbiran

9.0 FINANCIAL PLAN

PELAN KEWANGAN

9.1 Project Cost

Project Implementation Cost
Bil ITEMS Quantity PRICE TOTAL
Perkara Unit Harga Jumlah
RM RM

1. INITIAL EXPENSE
Belanja Permulaan

2. FIXED ASSET
Aset Tetap

3. WORKING CAPITAL:
BUYING SUPPLY
Modal Pusingan
Belian bekalan
4. OTHER EXPENDITURE
Lain- lain Perbelanjaan

9.2 Sources of FUND

(Sumber Pembiayaan)

Type (Jenis) RM
Own Capital (Modal Sendiri)
CASH (Tunai)

BANK LOAN (Pinjaman Bank)

TOTAL (JUMLAH) RM

9.3 LOAN (Pinjaman)

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Purpose of loan (Tujuan Memohon Pinjaman):

9.4 Schedule of Loan Repayment (example)

(Jadual Pembayaran Balik Pinjaman (contoh))

TOTAL LOAN (PRINCIPAL) (Jumlah Pinjaman-POKOK): RM 60,000.00

Interest/charge rate (Kadar Faedah) : 8%
Duration of loan (Tempoh Pinjaman) : 6 year (TAHUN)
Calculation method (Kaedah pengiraan) : Monthly payment (Bayaran bulanan)

INTEREST/year = PRINCIPAL x interest rate/year = 60,000.00 x 8% = 4,800.00

Example of monthly payment schedule (CONTOH)

YEAR PAY PAY TOTAL LOAN

Tahun PRINCIPAL INTEREST PAYMENT BALANCE
Pokok Faedah Jumlah Bayaran Baki Pinjaman
0 60,000

1 10,000 4,800 14800 50,000

2 10,000 4,800 14800 40,000

3 10,000 4,800 14800 30,000

4 10,000 4,800 14800 20,000

5 10,000 4,800 14800 10,000

6 10,000 4,800 14800 0

9.5 Asset Depreciation Schedule:

(Jadual Susut Nilai Aset Tetap)

Type of asset (Jenis Aset): E.g. – Packing Machine (Cth – Mesin pembungkus)
Price/Value of asset (Harga/Nilai Aset) : 30,000
Life span of asset (Hayat asset) : 3 years (Tahun)
Scrap value (Nilai Skrap) :0
Calculation Method (Kaedah pengiraan) : Equal proportion (Garis lurus)

YEAR YEARLY ACCUMULATED BOOKVALUE

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Tahun DEPRECIATION DEPRECIATION Nilai Buku

Susutnilai Tahunan Susutnilai Terkumpul

1 10,000 10,000 20,000

2 10,000 20,000 10,000
3 10,000 30,000 0

Yearly Depreciation (Susut Nilai Tahunan) = Price (orValue) of Aset ÷ Life span (year)

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9.5 CASH FLOW (Aliran Tunai) FOR ONE YEAR (12 MONTHS) OPERATION:

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ESTIMATED CASH FLOW FOR THE FIRST YEAR OPERATION
ANGGARAN ALIRAN TUNAI UNTUK TAHUN PERTAMA OPERASI
Item/Month Pra Operasi
1 2 3 4 5 6 7 8 9 10 11 12 TOTAL

CASH INFLOW (ALIRAN TUNAI MASUK)

Beginning Mon th Balance (Baki Awal Bulan)
Sales (cash) (Jualan (Tunai))
Capital invested (Modal Permulaan)
Loan (Pembiayaan/Pinjaman)
TOTAL CASH INFLOW (JUM. ALIRAN MASUK)

CASH OUTFLOw (ALIR TUNAI KELUAR)

A.Org anisation expense (Belan ja Organisasi)
1. Company Registration (Daftar Perniagaan)
2. Shop Deposit (Deposit Kedai)
3. License (Lesen)

B.Op eratonal Expense (Belanja Op erasi)

1. Beginning stock (Stok Awal)
2. Salary (Gaji)
3. KWSP/SOCSO
4. Rental (Sewa Kedai)
5. Electric and water (Api & Air)
6. Telefon
7. Office supplies (Bekalan Pejabat)
8. Insurance (Insuran)

C.Marketing Exp ense (Belanja Pemasaran )

1. Transportation (Pengangkutan)
2. Advertising/Promotion (Iklan/Promosi)
3. Travelling allowance (Elaun Perjalanan)

D. Bu ying Fixed Assset (Belian Harta Tetap)

1. Office Renovation (Ubahsuai Pejabat)
2. Notice Board
3. Air-Cond 1.5HP
4. Furnitures (Perabot Lengkap)
5. Computer & Printer
6. Fax machine (Mesin Faksimili)
7. Signboard

E. Loan repayment (Bayaran Balik Pinjaman)

F. Finan ce: Interest expen se (Kewang an: Faedah Pinjaman )

TOTAL OUTFLOW (JUM. AL IRAN KELUAR)

SURPLUS/DEFI CIT (LEBIHAN/KURANGAN)

END OF THE MONTH BALANCE (BAKI AKHIR Bulan)

9.6
PROFIT AND LOSS Proforma (Proforma Untung Rugi)

COMPANY XXX

Proforma Profit & Loss for the period of operation from 1 JAN 2021 to 31 DEC 2021

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CASH SALE (Jualan Tunai)

XX,XXX,XX
LESS : Operation cost B. Operation (operasi) -
(TOLAK: kos operasi) XX,XXX.XX
GROSS PROFIT (UNTUNG
KASAR) XX,XXX,XX

LESS OTHER COSTS A. Organisation XX,XXX.XX

( Tolak: KOS LAIN) Expenditures
(Perbelanjaan organisasi)
C. Marketing (Pemasaran) XX,XXX.XX
E. Financial: Loan interest XX,XXX.XX
(Kewangan: Faedah
Pinjaman)
Depreciation (Susutnilai) XX,XXX.XX
Total Cost (jumlah kos) XX,XXX,XX
Profit before taxes XX,XXX,XX
(Untung sebelum cukai)

Less: Tax (Tolak: Cukai) XX,XXX,XX

NET PROFIT (Untung XX,XXX,XX

BESRSIH)

Perniagaan XXX

Proforma Untung Rugi Perniagaan untuk tempoh beroperasi dari 1 JAN 2020 hingga 31
DEC 2021:

Jualan Tunai XX,XXX,XX

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Tolak: KOS B. Operasi XX,XXX.XX

Operasi
Untung Kasar XX,XXX,XX

Tolak: KOS-KOS A. Belanja Organisasi XX,XXX.X

X
C. Pemasaran XX,XXX.X
X
E. Kewangan: Faedah XX,XXX.X
Pinjaman X
Susut Nilai XX,XXX.X
X
Jumlah Kos XX,XXX,XX
Untung Bersih XX,XXX,XX
sebelum Cukai
Tolak: Cukai XX,XXX,XX

UNTUNG XX,XXX,XX
BERSIH

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9.7 Proforma BALANCE SHEET

(Proforma Kunci Kira-Kira).

Company XXX
Proforma Balance Sheet for the year ENDING 31 DEC 2021
Proforma Kunci Kira- Kira Bagi Tahun Berakhir 31 DIS 2021

ASSET: Machine and Tools (Peralatan) XX,XXX,

XX
Fixed Asset Total Net Fixed Asset XX,XXX,
(Aset Tetap) (Jumlah Bersih Aset Tetap) XX XX,XXX,
XX
Current Asset Cash (Wang Tunai) XX,XXX,
(Aset semasa:) Receivable (Wang belum terima) XX
Inventory/stock (stok) XX,XXX,
XX
XX,XXX,
XX
Total current asset (Jumlah aset XX,XXX,
semasa) XX
TOTAL ASSET XX,XXX,
(JUMLAH ASET) XX

EQUITY Owners’ Fund (Modal Pemilik) XX,XXX,

(EKUITI) Accumulate profit (Untung XX
Terkumpul) XX,XXX, XX,XXX,
TOTAL EQUITY (JUMLAH EKUTI) XX XX

LIABILITY
(TANGGUNGAN)
Current Liability Payable (Akaun belum bayar) XX,XXX,
(Liabiliti semasa) XX

Long term liability Loan (Pinjaman) XX,XXX,

XX
(L jangka panjang) Less: loan payment (Tolak: XX,XXX,
Bayaran balik) XX
TOTAL LIABILITY (JUM. XX,XXX,
TANGGUNGAN) XX

TOTAL EQUITY AND LIABILITY XX,XXX,

(JUMLAH EKUTI DAN TANGGUNGAN) XX

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9.8 Financial Analyses and Breakeven Point

Analisis Kewangan dan Titik Pulang Modal:

9.8 Analisis Kewangan dan Titik Pulang Modal:

1. PROFIT MARGIN (Margin keuntungan (MU)
MU = ((Net Profit (Untung bersih)/Total sales (Jumlah Jualan)) x 100%
Eg.: Net Profit (Untung bersih) RM10,000, Sales (Jualan) RM100,000
MU = (10000/100000) x 100% = 10%
It means every ringgit of sales will contribute 10 cents to profit
(Bermaksud setiap ringgit jualan akan menyumbang 10 sen kepada
keuntungan)

2. ROI: Return on Investment – ROI (Pulangan keatas pelaburan) : How much is

the return on investment made?
(total investment= owner capital + loan)

ROI = Net profit x 100%

Example: Net profit = RM10,000, Investment = RM 50,000
ROI = 10,000 / 50,000 x 100% = 20%
It means the project or business has a return of 20% of total invenstment cost .

(Berapakah peratuskan pulangan keatas pelaburan yang dibuat?

ROI = Untung bersih x 100%
jumlah pelaburan (moda sendiril+hutang)
Contoh: Untung bersih=RM10,000, Pelaburan =RM 50,000
ROI=10,000/50,000 x 100% = 20%
Bermaksud projek atau perniagaan tersebut memberikan pulangan 20%.)

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3. Breakeven point BE: when will the returns be able to repay the investment?)
(TPM - TITIK PULANG MODAL: bilakah pulangan akan dapat membayar balik
pelaburan?)

3. The repayment term of the investment - (Payback period) (TPM):

TPM = project cost / total cash flow per year
Example: Project cost RM50,000, One year income = RM75,000
PP = 50,000 / 75,000 = 0.66 years = 8 months;
Meaning within 8 months, the income from the project has been sufficient to repay the
project cost.

(Jangka waktu pembayaran balik pelaburan - (Payback period) (TPM):

TPM = kos projek / jumlah aliran pendapatan tunai setahun
Contoh: Kos projek RM50,000, Jumah pendapatan setahun = RM75,000
PP = 50,000/75,000 = 0.66 tahun = 8 bulan;
Bermaksud dalam masa 8 bulan, pendapatan daripada projek tersebut telah cukup
membayar balik kos projek tersebut.)

10.0 PROJECT IMPLEMENTATION SCHEDULE:

JADUAL PELAKSANAAN PROJEK:

ITEM Month Note

1 Prepare the BP (Penyedian RP) Sept 2019

2 Register company. (Daftar perniagaan) Sept 2019
3 Acquiring Capital. (Mendapatkan modal) October 2019
4 Loan process (Membuat pinjaman) October 2019
5 Site preparation (Pembukaan tapak) November 2019
6 Operation (operasi) November 2019

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11.0 CONCLUSIONS
(RUMUSAN & PENUTUP)

12.0 EXHIBITS (LAMPIRAN)

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