PART 1: THE ORGANIZATIONAL PLAN A.

Summary description of the business

Numerous scope of being successful in the emerging tourism industry of Bangladesh inspires seven entrepreneurs to take an initiative to start a resort business in Bangladesh. We the seven people belong to different fields have established a partnership business in the running year 2010. The idea of starting this business came into action in the month of October of this year. Our business is offering tourist place with all desired facilities wanted by a tourist in his/her holiday tour. We identified that in Bangladesh fully eco based resort is quite a unique and recent idea. To pursue ample opportunities of this business we have taken all necessary initiatives and prepare ourselves with an effective & good planning to run a successful business. Mission Statement Blue Heaven Resort is aimed to provide highest level of satisfaction to its honorable guest whom we consider as our Honorary Ambassador. Blue Heaven Resort is a socially and environmentally responsible nature based resort. We desire to achieve our breakeven point within 5 years of establishment. Vision Statement By providing maximum satisfaction through our service we dreamt to be number one eco tourist spot in South-East Asia within 10 years. We are developing a nature based resort with a spa and wellness center that protects the natural and cultural heritage of Bangladesh, provides authentic and distinctive travel experiences to discerning travelers, promotes sustainable development, and improves the quality of life in the host community. Not only Blue Heaven Resort is one of the premiere resorts in Bangladesh, but it will also be committed to responsible hospitality, designed to harmonize with the community and powered by alternative energy. Objectives The objectives of the Blue Heaven Resort for the first five years of operation include:

Exceeding customer's expectations for luxury vacation. Maintaining a 90% occupancy rate during the peak periods. Assembling an experienced and effective staff.

Business Model A business model consists of two elements: (a) What the business does, and (b) How the business makes money doing these things. Business models classification can be drawn under 2 dimensions.

First dimensionwhat types of rights are being soldgives rise to four basic business models: Creator, Distributor, Landlord, and Broker. The second dimension what type of assets are involveddistinguishes among four important asset types: physical, financial, intangible, and human. This distinction leads to four subcategories within each of the four basic business models for a total of 16 specialized business model types. We consider ourselves as a Physical Landlord who sells the right to use a physical asset. The assets are, for example, a location (such as accommodation facility in our resort area, amusement and recreation facilities both in our resort and surroundings) and equipment (such as our own transport vehicles- 2 air conditioned bus, 1 private helicopter; research equipments in our research center for the researchers). According to our type of business we will follow a business model which is in the second dimension: what types of assets are involved in the rights that are being sold. This business model is common in industries like real estate rental and leasing, accommodation, airlines and recreation.

Figure 1: Business Model

All business model types are constructed consists of three choices management must make:

The customer, i.e., who the business will serve The value proposition, i.e., the "offer" that will be made to the customer The resources and capabilities that will create/deliver the value proposition

The Customer As a business entity in tourism industry Blue Heaven Resorts main targeted and potential customers are tourists who love to travel. Both local and foreign tourists are our customer. Newly married couple- Around the whole world, there is a common trend of traveling among the newly married couples. They love to spend a memorable and romantic time in a place of pleasure and undoubtedly we love to serve them as our honorable customer. Researchers- Bangladesh is geographically situated in a naturally vulnerable position. Blue Heaven Resort is placed in such an area which will attract researchers of different country for environmental research. We will provide enough research facilities and equipments to capture these customer groups. Family person- Family persons who like to have a vacation in a place of natural beauty with their family members are also our customer indeed. Corporate customers- Corporate officials who may wish to have an official picnic, offer travel tour to their foreign delegates or throw a different events (like launching a product or other marketing activities) in an extra ordinary location like ours. So these business groups are also considered as our profitable customer. Foreign delegates- Foreign delegates who may come to our country for attaining international seminar or any other purpose sometimes wish to visit our country. Such people are also potential customers of Blue Heaven Resort. Elderly person- Elderly persons who are mainly travel lovers in nature and want to spend some time close to nature can be good customer of a resort. Students- Students sometimes may become our customer directly or sometimes indirectly. They may come to our place by their own initiatives and sometimes may influence their parents or friends to select a place for visiting. From this point of view we will prefer to care about this customer group as one of the important customer segment. Unique Selling Proposition (USP) We provide highest security in such a naturally vulnerable place which will help them experience extreme adventure. Value Proposition We provide natural environment to explore but with all modern amenities of accommodation & transport facilities. Cottages are designed with a traditional flavor supported with modern facilities. In a bamboo made cottage guests will even served with air condition facility. Wash rooms may look so simple from outside but facilitate with all forms of comfortable means. Our private transport facility is provided for the sake of our tourists maximum convenience. Security of our guests life and wealth will be ensured with highest priority.

Ignite tourists appetite in a different but interesting environment. Cultural performance will be performed by some tribal when guests will take their dinner. Our guests will be served with amazing fresh foods. A big portion of our food supply for the guests will come from our own projects.

Resources and Capabilities 15 acres land surrounded by natural beauties 2 air conditioned bus 1 private helicopter Infrastructures in the resort area

Strategy Blue Heaven Resort is intended to do huge promotional activities in comparison with other resort business in the tourism industry of Bangladesh. Aggressive marketing will be taken in winter season to the general customer. During the period of natural disaster general tourist are discouraged to visit our place but researchers and environmentalists will be encouraged through our different promotional activities and offers (Like, different price & services for the packages). Our customers are looking for a different experience that cannot be found in any of the areas in our country. We will offer our customers a comfortable, congenial environment that will assure return visits to the Blue Heaven Resort. Our packages will cost a little more but we will offer our customers all the services they need to make their stay memorable. Competitive Edge- The competitive edge of Blue Heaven Resort is the service, first and foremost. All Seven partners of Blue Heaven Resort have enough experience in tourism industry. Our managing director Mr. Ashik-E-Elahi is the manager-owner of the Crest Lake Inn. He has owned the inn for ten years. General manager Mrs. Tajkia Hafiz is a present assistant manager of customer relation department of Kingfisher Bay Resort, Australia. Other five respected partners who are acting as managerial head of five different departments also have experience in operating business effectively and important involvement in different branches of tourism industry. Mr. Fuzael Ahmed recently was the technical manager of the Bay of Bengal Resort. He held that position for the last five years. Before this position, Mr. Fuzael Ahmed was the manager of The Ridge, a 60 unit condo complex in Silver Lake Village.

Ms. Farhana Akter is a reputed business tycoon of Bangladesh. She was also a former senior marketing executive of Hotel Bangkok City Inn. Mr. Atiqur Rahman is the current director of Bangladesh Tourism Foundation. Beside our partnership business he has a sole proprietorship business in transport sector. He is the owner of Star Line bus service which currently has country wide route coverage. Another two partners of our business Md.Chhaliuddin and Mr. Raquib Ahamed are successfully operating their own family business. Their educational background will also keep us a step ahead from our competitors. Mr. Fuzael Ahmed and Ms. Tajkia Hafiz are two honorable members of the Association of Travel Agents of Bangladesh (ATAB). Another significant advantage for the Blue Heaven Resort is its location. Being located in the proposed international kuakata airport and 50 feet above from sea level, Blue Heaven Resort is uniquely positioned.

Marketing Strategy- Blue Heaven Resort has its own website and advertising/promotion program that promotes its services. Both actual and potential customers will be communicated through social networking sites, direct mails and fan page. Public relation managers will be available 24/7 to solve customers problems and to give any relevant information of the resort if needed. There will have some offers of discounts on the basis of reference and loyalty of customers. To inform and remind people about our services several other promotional activities will be taken as a part of our marketing strategy.
Strategic relationship Blue Heaven Resort has entered into two strategic relationships. One with TechnoHeaven Company limited a software developer company and another with Group Four Securities (G4S) Limited a security solution provider company. From the 1st agreement Blue Heaven Resort will provided with all kinds of administrative information system facilities, MIS development software, and a well designed user friendly website from TechnoHeaven Ltd. our strategic relationship agreement is included with this business plan with other supportive documents. 2nd agreement with G4S will indicates that Blue Heaven resort will be provided with personnel who will involve in ensuring security for customers and employees of the organization. These two strategic relationship agreements are attached with the business plan in the supportive document part of it.

SWOT Analysis To get direction and the basis for the development of marketing plan we prepared a straight forward model of SWOT analysis. This SWOT analysis model is consists of our strengths and weakness in addition to opportunities and threats. Blue Heaven Resort has several powerful strengths on which to build, but our major weakness is our capital. Ours is a partnership business of seven partners, and this business is going to run only with the partners provided capital not any loan financing. Main opportunity for us is the encouragement given by our government to the tourism industry. We also face the threat of ever higher competition from existing resort businesses as well as downward pricing pressure. Strengths- our internal capabilities are or strengths which will help us to reach the objectives. Fully eco based natural resort. We strongly believe that through Eco tourism we can play an important role to safe guard our natural resources and sustain the ecological process of the nature which should also be the ultimate motto of modern tourism. Our value will be appreciated by the environment lovers. We follow Aerodynamic theory to build our cottage. This theory gives an idea about the proper shape of an infrastructure which can protest the wind from massing up it. This shape of our cottages will ensure more safety of the infrastructure from natural disasters like cyclone. The resort is surrounded different types of trees. Trees are placed like a boundary of the place which ensures safety of the land and people of the land as well. So we can provide highest safety to the tourist in this costal area of Bangladesh. Experienced owners and skilled management of Blue Heaven Resort are also its strength. Uniqueness of our place, services and offerings also will act as our strength. Blue Heaven Resort is offering most reasonable price for most quality services within South-East Asia. Weaknesses- As we are entering in a highly competitive market with the existence huge powerful competitors our main weakness is our capital. In comparison with some existing strong competitors we are going to start our business with very low capital. Blue Heaven Resort has no established brand image whereas existing strong competitors already have strong brand recognition. We will address this issue with aggressive promotion. Though we are offering huge packages and different services our strong competitors are giving more.

Opportunities- Blue Heaven Resort can take advantages of 4 major opportunities. Namely Recently Bangladesh government is giving due importance on the development of tourism industry. Eco tourism is getting extra priority in this case. So different facilities and favorable policies about tourism industry will work as opportunity for our business. Bangladesh government has a plan to establish an international airport in Kuakata. Blue Heaven Resort is only 3 kilometers far from the proposed Kuakata airport. This can help us to attract more profitable customers. Increasing demand for recreation area outside from busy city life. Now more and more people are becoming environment conscious. And we promise to be a socially and environmentally responsible resort in Bangladesh. . Blue Heaven Resort will sponsor an environmental education program in a nearby school to raise awareness of environmental issues and to promote recycling, composting, and alternative energy in the region. Threats- Emerging external elements that could potentially challenge our organizations performance are being considered as threats for us. We face main threats at the introduction of our resort. Ever higher competition from existing resort businesses can act as a potential threat for Blue Heaven Resort. With huge capital, established brand image and strong network some top level competitors will give us tough fight in the field. Downward pressure on pricing- increased competition and market share strategies are pushing resort package prices low.

B. Services
Tourism is one of the initiators of people's movement, a facilitator for exchange of knowledge, a provider of pleasure, a way to enjoy leisure, and a means to enrich culture. Under Bangladeshi tourism industry Blue Heaven Resort is a unique eco based resort where first class services will be provided for different classes of tourists from different countries under different packages. There was a time when only the elite classes had the time and money to enjoy traveling. But now rise in standard of living and development in transport industry has bought holiday traveling within the reach of middle and even working class. So we are going to offer same category of services in different quantity and quality in exchange of different level of payment. Services that we are planning to provide at present and in near future can be pointed out like below list-

Accommodation Facility-

The Blue Heaven Resort accommodation offers guests a choice of different size cottages. All cottages are constructed of local timber, wood, mud and some other natural materials. Here tourists can experience revolutionary mud and bamboo architecture. All rooms are fitted with screens to let the gentle breezes in and keep the unwanted insects out. Customers can choose from the Deluxe, Suites and Lodge accommodation. The 4 Bedroom Forest View Villas present an alternative view, as they sit nestled in a natural coastal wetland forest with glimpses of the Broadwater beyond. Deluxe: An open plan studio design and a large waterfront balcony offering views. Bedding is 1 King Bed OR 2 Single Beds and a sofa Bed. Maximum room capacity is 3 Adults OR 2 Adults & 2Children. Suite: Is a 1 bedroom apartment design, with the master bedroom separate to a spacious lounge room complete with 2 sofa lounges. A galley style kitchenette offers self-catering for light meals. Bedding is 1 King Bed OR 2 Single Beds and 2 Sofa Beds. Maximum room capacity is 4 Adults OR 2 Adults & 4 Children. 2 Bedroom Lodge: Designed as a stand-alone private accommodation with full self-catering facilities. Allows centralized access to all resort facilities from a truly home like environment. Bedding is 1 King Bed, 2 Single Beds and a Sofa Bed. Maximum room capacity is 5 Adults OR 2 Adults & 4 Children. 4 Bedroom Villa: Spacious and fully self-contained, covering two levels and comfortably furnished with a choice of either waterfront of forest view (price differences apply). The Villa's ground level has 3 bedrooms, bathroom and vast open common area. The second level features the master bedroom with master bathroom, a full kitchen, open plan dining room and lounge seating 8, then flowing out to an open top floor balcony. Bedding is 3 King Beds and 2 Single beds OR 8 Single Beds. Maximum room capacity is 8 Adults OR 2 Adults & 6 Children. All rooms essential features are balcony, air conditioning, ceiling fan, TV system, in house safes or lockers, security screens with door locks, iron and ironing board etc. Dining Facility-

Blue Heaven Resort offers a diverse range of dining experiences covering all types of food one can wish to have in their leisure period spending in a resort.

Blue Heaven Resort offers 2 superb restaurants with an accent on fresh local produce and friendly service. 1 restaurant will provide the customers fresh and soothing traditional foods of Bangladesh. The Restaurant's fresh local ingredients are the foundation of our contemporary Bangladeshi menus and reflect the healthy living' On the other hand second restaurant will serve different kinds of familiar foreign foods according to our customers order. In night foods will be served in a wonderful natural environment with some tribal cultural performance. Or if people want a quiet night in their room our Home Delivery service delivers meals. Childrens meal plans are available and payable direct to the resort. The Restaurants: Sit outside and take in food under the open sky with natural wind or dine inside amongst the buzz of a busy restaurant. The Restaurant's fresh local ingredients are the foundation of our contemporary Bangladeshi menus and reflect the healthy living'. Open from 8.30 am to late night. (Last order 9.30pm) Blue Heaven Resort Bar and Cafe: Choose from a range of Asian influenced caf meals or a selection of gourmet sandwiches. Enjoy coffees, specialty teas and freshly squeezed juices and indulge in a selection of mouth-watering cakes and desserts. By night the Boardwalk Bar & Caf boasts a diverse menu with an international flavor. Open daily from 8 a.m. Poolside Cafe & Bar: The Poolside Caf offers a vast selection of light foods. Open from 7.00am to 8.30pm daily. This is on the South-East corner of the swimming pool. The General Store: Provides fresh fruit, vegetables, groceries, dairy products freshly baked bread and juices, newspapers, pharmaceuticals, books and children's toys. Open daily from 9.00am to 6.00pm.

Recreation facility-

Spa & Wellness center: The spa and wellness center will be a relaxing Heaven in the jungle. Massages, nutritional counseling, yoga, facial treatments and ayurvedic treatments will be paired with healthy, nutritious food and seminars on a variety of wellness concepts. Spa experts from around the world are working together to create a holistic center where guests can cleanse and rejuvenate their mind and body. Our spa center is open to all resort guests (in exchange of payment) in one of the most relaxed environments you can find.

Kites Kids Club: This club provides sports, creative & environmental activities for children aged 3 - 12 years of age. Activities include arts and crafts, beach games and much more. Marine Cruise: Blue Heaven Resort will provide its tourists a chance to enjoy an exciting marine cruise in its own ocean going ship. 1 day and 1 night trips will be offered for the customers. This cruise will visit Sundarban area to give the real adventurous flavor of nature to Blue Heaven Resorts valuable customers. Some other facilities like fishing space, diving and swimming arrangement in our personal sea beach and swimming pool, arrangement of different games etc. will be provided to satisfy our customers. Research Facility-

A well equipped research center will be placed within the area of our resort. We will contact with NASA and different research institutes to come here and research on the vulnerable environment of Bangladesh. We hope our place and facilities will attract environment researchers.

C. Intellectual Property
Logo: We have developed meaningful logo of Blue Heaven in order to position our resort strongly in the customers mind. We had worked hard to build our logo. Our logo has some characteristics for this we hope it will better position in the customers mind.

Figure 2: Logo These characteristics are:

1. Seashore: From our survey we came to know that about 65% people want to go to the seashore during vacation. Here in our logo the coconut tree and the represents the sea shore. 2. Blue color: The color of the resort name represents the color of sea water and also the color of the sky. It will create a positive impact in the customers mind.

Copy Rights:
The Blue heaven has been reserved the right of its name and its . This name cant be pirated by other persons or other businesses.

D. Location
Geographical Location (Bangladesh): In South Asia between 20 Degree 34 and 26 degree 38north latitude and 88 degree 01 and 92 degree 41 east longitude. Geographical Location (Our Resort): In southern part of Bangladesh, in the area named Kalapara, thana Khepupara, 16 kilometers far from Khepupara and 8 kilometers far from Kuakata. Boundaries (Bangladesh): North- India (west Bengal & Meghalaya) West- India (West Bengal) East- India (Tripura & Assam) and Myanmar South- Bay of Bengal Boundaries (Our Resort): North- Payra River West- Wabda Road East- Mouth of Ganges (Mohona) South- Bay of Bengal South West- Mangrove Forest Area (Our Resort): Our resort will be placed over 15 acres land. This land is almost 50 feet upper than the sea level. Location Map of our resort is added into the supportive document part of the business plan. How to reach to Blue Heaven Resort By Road Our private A/C Bus service will bring our customer to our resort directly from 6 divisional cities to our place. If any one wants to come by his/her arrangement he/she can come to khepupara from any available bus service. Then he/she has to reserve private vehicle from there to kalapara through Wabda Road.

By Air Helicopter- in our resort there is an arrangement for landing helicopter in our private helipad. So people can come here by hiring our own helicopter or arranging theirs.

if any one wants to come here by airplane for them nearest airports are
Barisal Airport (distanced approximately 110 km) Khulna Airport (distanced approximately 120 km) Sandwip Airport (distanced approximately 140 km) Jessore Airport (distanced approximately 180 km) Chittagong Airport (distanced approximately 180 km)

Cost for location: Our per acres land cost 4 lakhs BDT. So 15 acres cost 60 lakhs BDT. Trees cost approximately 50 lakhs. So total project cast associated with location is around 1 corer and 10 thousand BDT.

E. Legal Structure
Among three basic legal forms of business formation we choose partnership form as the legal structure of our business. By evaluating pros and cons of all the forms of business we find this option as more suitable one for us and our business. We the seven partners are the entrepreneur of this business.

Partnerships are relatively easy to establish; however time should be invested in developing the partnership agreement.

With more than one owner, the ability to raise funds - Debt vs. Equity may be increased.

The profits from the business flow directly through to the partners' personal tax returns.

Prospective employees may be attracted to the business if given the incentive to become a partner.

The business usually will benefit from partners who have complementary skills.

List of the owners

Seven partners of our business have equal rights and ownership. The owner of our business are1. Mr. Ashik-E-Elahi 3. Fuzael Ahamed 5. Md. Atiqur Rahman 7. Md.Chhaliuddin Strengths of the owner of Blue Heaven ResortMr. Ashik-E-Elahi- Mr. Ashik-E-Elahi is one of the important partners of Blue Heaven Resort. He is the manager-owner of the Crest Lake Inn also. He has owned the inn for ten years. His experience in this field is the greatest strength for him as well as for our business. Ms. Tajkia Hafiz- She has a good interpersonal skill and effective management skill which we consider as her main strengths. She is a present assistant manager of customer relation department of Kingfisher Bay Resort, Australia. Mr. Fuzael Ahmed- Mr. Fuzael Ahmed has expertise about technological knowledge. He recently was the technical manager of the Bay of Bengal Resort. He held that position for the last five years. His expertise will help our business to take decision related to technology use and to develop our information system in a right way. Ms. Farhana Akter- Ms farhana Akter with her knowledge about business in Bangladesh and its marketing aspects from Bangladeshi markets point of view is an asset for our business. Her former position as a senior marketing executive of Hotel Bangkok City Inn proves her marketing ability in tourism business. Mr. Atiqur Rahman- Mr. Atiqur Rahman himself is an asset for our business. His large network in the tourism industry of our country is his main strength. He is the current director of Bangladesh Tourism Foundation. His ownership in the business of Star Line bus service is also a plus point for us. His knowledge and network in the transport sector can also help us to develop our transport facility for the business. Mr. Raquib Ahamed- Mr. Raquib Ahamed is successfully operating his family business of Real Estate Company. His educational background is also a competitive advantage and personal strength for our business. 2. Ms. Tajkia Hafij 4. Ms. Farhana Akter 6. Mr. Raquib Ahamed

Md.Chhaliuddin- Md.Chhaliuddin is another partner of Blue Heaven Resort whose knowledge about business and Bangladesh market is his main strength. He is the award winner of HSBC entrepreneur of the year 2007.

F. Management team
People who are running the business 1. Mr. Ashik-E-Elahi 3. Fuzael Ahamed 5. Md. Atiqur Rahman 7. Md.Chhaliuddin 2. Ms. Tajkia Hafij 4. Ms. Farhana Akter 6. Mr. Raquib Ahamed

Table 1: Responsibilities of the management team of Blue Heaven Resort Name Position Responsibilities

Mr. Ashik-E-Elahi Managing Partner

Manage and maintain policies of all departments of the organization Control and audit organizational performance Sanction budgets for different departments Direct all managers responsibilities and performances Issue official orders on behalf of the organization IT related solution Deal with IT suppliers Maintain transport facility Control public relation management Set sales & marketing strategy Maintain promotional activities Contact with media Set financial strategy Set accounting method and strategy Control cash flows of the organization Arrange Audit session Deal with legal bodies of government Maintain both national and international laws regarding business

Ms. Tajkia Hafij

General Manager

Departmental Fuzael Ahamed Head of IT & Customer Service Management Ms. Farhana Akter Departmental Head of Sales & Marketing Md. Atiqur Rahman Departmental Head of Finance & Accounting
Departmental Head

Mr. Raquib Ahamed

of Legal Affairs Management

Md.Chhaliuddin

Departmental Head of Human Resource Management & Purchase Department

Manage human resource in the organization Set the policies of employing human resource and conduct the process Control employee rights and privileges

Projected Salaries of the partners All seven partners have equal rights in the business and its all profits & losses. Though different partners will perform in different position to operate our business they will receive equal salary as their honorary. Per month salary for each month will be BDT 65,000.

G. Personnel
To operate our business effectively, initially we will employ 91 persons under different department in different positions. We have identified three levels of employees, namely Executive level employee Junior Executive level employee Maintenance level employee

Table 2: Department wise employee chart

Level of the Employee Department Position Name Accountant Finance & Accounting Cashier 1 Junior Executive level employee Junior Officer 1 Junior Executive level employee Sales & Marketing Executive Sales & Marketing Branch Manager 6 Junior Executive level employee Sales officer 18 (3 under each Junior Executive level employee 3 Executive level employee No. of Employee 1 in the Organization Executive level employee

branch manager) IT solution manager 14 2 bus driver, Maintenance level employee 2 assistant of the IT & Customer Service Management Transport employee drivers, 1 pilot for helicopter, Maintenance level employee Executive level employee 2 Junior Executive level employee

1 assistant of the pilot, 1 master for ship

Junior Executive level employee Executive level employee

Maintenance level 7 crew for the ship) HR manager 1 Executive level employee Human Resource Management & Purchase Department Assistant HR manager Purchase Manager 1 2 Junior Executive level employee Executive level employee employee

Table 3: Chart of some other employees in different position of the organization

Level of the Sector Position No. of Employee 2 Master Chef (1 for each Restaurant) Food Sector 6 Assistant Chef (3 assistant for each Master Chef) 2 Restaurant Cashier (1 cashier for each Restaurant) Waiter 20 (10 waiters in each Restaurant) 6 Site Maintenance sector Spa and Wellness Center Shop Spa Center Employee Shop Keeper 2 Care Taker (for maintaining different sides of resort) 3 Maintenance level employee Maintenance level employee Maintenance level employee Maintenance level employee Maintenance level employee Junior Executive level employee Executive level employee Employee in the Organization

Necessary qualifications of different level employees We desire to have highly qualified employee team to pursue our business goal effectively and efficiently. Three different level employees need different qualification to match their responsibility in the organization. Our required qualification details for each three levels are given below accordingly. Executive Level Employee- Minimum masters degree or equivalent & 5 years experience in relevant field are needed to get employed in the executive level

employee of Blue Heaven Resort. Tourism related degrees & experience will be more preferable for this level employee. Junior Executive Level Employee- Minimum masters degree or equivalent & 2-5 years experience in relevant field are essential features to be employed as junior executive of Blue Heaven Resort. Tourism related degrees & experience will be preferable for getting chance into this level. Maintenance Level Employee- minimum HSC passed or equivalent personnel will be hired for different positions of this level. Experience needed from 3 to 7 years for respective positions which may vary according to the jobs feature and responsibility. Working hours and Wages of employees Minimum working hours and salaries & wages of different level employees vary according to their level they belong from. Salary and wage range are different for different level employees. Under this ranges different positioned employees will honored with different amount of salary or wage.

Table 4: Chart of Salary of different Employee

Level of the Employee in the Organization Accountant Sales & Marketing Executive Executive level employee BDT 35,00060,000 8 hours HR Manager Purchase Manager Pilot (Helicopter) Ship Master Master chef Cashier Junior Officer Branch Manager Sales Officer Assistant of the Junior Executive BDT 15,00010 hours pilot 35,000 BDT 55,000 BDT 22,000 BDT 20,000 BDT 25,000 BDT 16,000 BDT 35,000 BDT 60,000 BDT 55,000 BDT 45,000 BDT 50,000 BDT 50,000 BDT Salary & Wage Range Minimum Working Hours Position of the employees Salary or Wage Amount

level employee

35,000

IT manager Assistant IT manager Assistant HR manager Assistant Chef Bus Driver Bus Supervisor Ship Crew Waiter

20,000 BDT 17,000 BDT

22,000 BDT

16,000 BDT 8,000 BDT 7,000 BDT 6,500 BDT 5,000 BDT 8,000 BDT

Maintenance level employee

BDT 5,00010,000

10 hours

Restaurant Cashier Caretaker Spa & Wellness Center Employee Shopkeeper

5,000 BDT 6,000 BDT

5,000 BDT

H. Legal
Legal affairs management department of our organization is responsible for hiring and dealing with an attorney for the business. The attorney will be contacted on contractual basis. Contract will be valid for 1year and can be renewed by 2 parties consent. Advocate Nayla Khanom will be contacted as Blue Heaven Resorts attorney. Details of AttorneyAdvocate Nayla Khanom Personal Chamber: 36/ A. Motijheel, Dhaka- 1000 Responsibilities of AttorneyOur appointed attorney will be responsible to deal with legal affairs of Blue Heaven Resorts business activities for the contracted year. Main responsibilities regarding legal business affairs are Prepare the necessary paperwork for legal formalities of the business Prepare the standard form contracts we will need with our suppliers; and help us respond to contracts that other people will want us to sign Maintain the proper procedure of giving tax and vat in due time Ensure security of our intellectual property by taking proper steps regarding trade mark and patent

 Honorarium of the attorneyTwo lakhs and fifty thousand BDT will be given to the attorney of our organization for 1 year contract as honorarium.

I. Insurance
We carry property insurance for our resort. Because Property insurance provides protection against most of the risks related to property, such as theft and some weather damage. This includes specialized forms of insurance such as flood insurance, earthquake insurance, home insurance or boiler insurance. As our resort is in a naturally vulnerable place of Bangladesh the property insurance will protect us.

Property is insured in two main ways - open perils and named perils. Open perils cover all the causes of loss not specifically excluded in the policy. Common exclusions on open peril policies include damage resulting from earthquakes, floods, nuclear incidents, acts of terrorism and war. Named perils require the actual cause of loss to be listed in the policy for insurance to be provided. The more common named perils include such damage-causing events as fire, lightning, explosion and theft.

We will follow open perils as we deal with a lot of risk which will be hard to specify in the insurance contract. From Bangladesh General Insurance Company Limited (BGIC) we will take our insurance policy. To cover all risks related to our business we will take Industrial All Risk Including Business Interruption Insurance Policy. In purpose of property insurance our annual cost will 1,20,000 taka per year against 35 crore BDT capital.

J. Security
To ensure highest level of security of life and wealth for our customers in the resort and for our employee in their working place authority of Blue Heaven Resort has made a strategic relationship agreement with Group Four Securities (G4S) Limited. Security personnel appointed by G4S will work 24/7 on shift basis for ensuring security of the spot and our work place. The safety of the resort premise- security entrances including doors, windows, and gates, the arrival and departure of employees and visitors, circulating around the public to help prevent or to remove disturbances, warn visitors or employees of dangerous and illegal actions, inspect security systems and equipment, adjust security systems, drive provided vehicles around the premise or transport people when necessary, answer alarms and investigate

problems on the property, answer telephones and relay messages, take tickets, review monitors, act appropriately in the case of an emergency, inspect baggage at events, and call the police or other emergency personnel when needed. Strategic Relationship Agreement document between Blue Heaven Resort and G4S is included in the supportive documents part of our business plan.

PART 2: THE MARKETING PLAN A. Overview and goal of marketing strategy

There are some holiday resorts in our country and some of them are providing luxurious and lucrative services. Eco based tourist resort is a recent idea in Bangladesh. So here we have lots of opportunities as we are also offering fully eco based tourist resort in Bangladesh with natural and pure environment near the Kuakata at kolapara. Here the risk of natural calamity is very high but we are providing safest recreational facility in that environment. Our marketing policy will give a clear idea about the tourist site of our country. This will create a good image of the tourist spot of Bangladesh in to the minds of foreign visitors as well as visitors within country. By nature human beings enjoy adventure. We ensure to provide adventurous environment with other facility which are really attractive in nature. We have few competitors here but we know in near future we will be the market leader with our quality service. One can pass a long time in our resort through various kinds of recreation activities. Competition is not so intense in this sector and we have no other competitors near to our location. Here one can enjoy the nature, games, dance, sea cruising, accommodation etc. One can stay for 2 or 3 days or can rent a house for monthly basis. It is totally pollution free area and you have to reduce the use of artificial thing as our instructions. We will give you a feeling to become a part of the nature you will feel like a bird here. As the market trend of world are rising we are increasing our country standard up to the world standard and hoping we will be able to attract the foreign tourists. A portion of the affluent section of our country used to go to foreign countries but through our service we want to hold them by serving the flavor of international standard. GoalTo promote the natural beauty in order to upgrade our business standard up

to the international standard.

B. Market analysis
Target Market Blue Heavens market consists of both local and foreign tourists who prefer to stay or pass a time in the absolute natural heaven. As our market has multiple market segments we will go through a differentiated marketing strategy. People of all ages are our customer. We have specified our target market to facilitate our promotional activities. We have identified 5(five) major segments based on our marketing activities will be carried on.

Table 5: Different marketing among different targeted segments

Targeted segments Newly married couple

Customer needs Passing a week or so in adventure

Feature They prefer a calm and safe place. Special pricing will be followed for them.

Family

Like to visit places on holidays like summer/winter vacation, Eid days etc.

They tend to spend 2/3 days-week.

Students

They prefer gaming facilities.

They need picnic spot for study tour or picnic.

Elderly person(local & foreigners)

Retired person who wants to pass a long time with a peace and calm environment.

Monthly package will be appropriate for them.

Aristocrat person

They want special facilities like difference in their suit.

They will be offered with deluxe cottages having lots of features.

Foreigne delegates

They want international standard facilities.

We have special package for them. A well designed modern research center will be provided with calm environment to do research and stay.

Researchers

They demand well equipped research center and favorable environment to do research work

Corporate customers

They may prefer sophisticated services to spend their time.

Bundle packages will be offered for this group of customers.

Competition and Competitors We will face some sort of competition but we will pass them with our uniqueness. Our major competitor will be some holiday resorts like Arunima country side & golf resort, Foys lake resort, Jamuna resort, Zastat resort etc. Below there are some strengths and weaknesses they posses. Strengths of The Blue Heaven Resorts Competitors They are doing their business for a long time and they have created a reputation in the minds of the people. They have a huge agency to facilitate the tourists. Their capital is high. Among huge competitors some of the top positioned resorts are offering different types of lucrative recreation facilities that are hard to imitate. Convenient location facility. Some are giving extra ordinarily convenient facilities transport facility. Outdoor game facility. Good promotional activities performed by some leading organizations in this industry. Weaknesses of The Blue Heaven Resorts Competitors- We have found some competitors weaknesses which we can turn into our strengths. Most of the resorts are offering undifferentiated marketing for all market segments. Most of the companies are giving poor effort to their promotional activities. Because of less promotional activities in this sector Bangladeshi citizen dont have enough knowledge about the existence of this type of resorts here in Bangladesh. So, they are going outside the country. Almost all eco based resorts dont have any sorts of protection for natural calamity. Though some resorts have their own transport facility, maximum companies are not offering their own transport facilities to the customers. Infrastructural support is not up to the mark. Lack of safety & security Vulnerable to natural calamity Lacking in experience in serving foreigners Lack of management and maintenance activity No special packages for foreigners

 Lack of communication (with agencies, airlines etc) Among these competitors Bay of Bengal Resort is our major competitor as this is also a beach resort and we will also provide same type of service. The major strength of Bay of Bengal Resort is its renounce and location. It is located beside Coxs bazaar which place is always crowed by tourist and visitors. But the types of services of Bay of Bengal Resort are not satisfactory. Arunima country side & golf resort: Recently it got the 1st prize in holiday resort competition. They have vast area and capital. Their offerings are too good. Their resort is for multipurpose use. But the major weakness of Arunima is lies in their promotional campaign. Their promotional activities are not up to the standard. Padma resort: They get extra advantage for their location situating near the mighty river padma. Their pricing is very cheap. They have good transport facility. But people loves nature will not happy about their service as it has too much artificiality. Other competitors are- Blue Marine resort, Coral Blue Resort, Foy's Lake Resort, Jamuna Resort, Elenga Resort Ltd, PAKSHI Resort, Nilima Resort, Panigram Resort, Pacific

Resorts, Nil Digonte Resort, Resort Beach View, Saint Martin Resort, Nilgiri Resort, Silvia Resort, S.H. Castle & Resorts.

Market Trends Industry Trends: Tourist industry is already a flourished industry in foreign countries but in our country it is just a growing industry. The neighboring countries namely India, Malaysia, Singapore etc are earning millions of dollars based on this industry. Since the year 2000 tourists arriving in Bangladesh have been swelling in numbers. Tourists are visiting our country and traveling places like Cox' Bazaar, Teknaf, the Sundarbans, Kuakata, Paharpur and Tetulia. Not only is it international visitors but locals are also taking their holidays and coming to Dhaka, Khulna and Chittagong. All these travelers require appropriate accommodation and the demand in hotel beds and restaurants are now being met for every taste and every budget. Many of the visitors are expatriate Bangladeshi coming to Bangladesh not only to visit their families, but for a holiday and to experience the vibrant and culturally rich country of their forbearers. Catering for all these people has seen an increase in the demand for new hotels and restaurants in Dhaka and other tourist locations. Recently some resorts have been established here. The most commonly known resorts are Jamuna Resort, Padma resort, Arunima, Jastat, Pakshi etc. The concept of eco based tourism resort is quite new idea in our country and we are pursuing this opportunity. We are affluent and potential enough to explicit the natural resources of Bangladesh for which we are working for this industry. Through this we will be able to enrich the tourism business in our country and thus contribute to the economic welfare.

Financial Performance This part shows the present financial condition of the tourism industry. Below there are data about tourist arrivals in Bangladesh from 1991-2008 and a projection of the number of tourist can come on 2010 and 2020 based on the current trend.

Table 6: Tourist Arrivals in Bangladesh Year

Number Tourist Year Arrivals 000 Growth Rate (%)

1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

113242 110475 126785 140122 156231 165887 182420 171961 172781 199211 207199 207246 244509 271270 312575 397410 468951 Average Growth Rate (-) 2 (+) 15 (+) 11 (+) 12 (+) 6 (+) 10 (-) 6 (+) 0.5 (+) 15 (+) 4 (+) .02 (+) 18 (+) 11 (+)15 (+)16 (+18) +9%

Source: Bangladesh Parjatan Corporation (BPC), 2009 The above table shows that the number of tourist arrivals in Bangladesh has increased to 397,410 in 2007 from 113,242 in 1991 which shows an average annual growth rate of 9 percent. The tourist arrivals increased in 2003 by 18 percent and 16 percent in 2007 over the preceding year. In general, the statistics show a very good and positive trend. This rate can be considered very high for those countries that have already matured in the market, but for a new market entry, like Bangladesh, the above growth rate is not very impressive. By using the above data the projected number of tourist arrivals for the year 2010 and 2020 can be calculated with the help of regression analysis where, the model:

y = mx + b
Here, x is independent variable (year) and y is dependent variable (total number of tourist arrivals)

By interpreting and solving this we get the value m = 15268.69 and b = -30314883and then the model stands as: y = 15268.69 (x) -30314883 and the projected tourist arrivals are 375,186 and 527,873 for the year 2010 and 2020 respectively subject to the present trend remaining unchanged. The BPC forecast that Bangladesh will receive 0.9 million tourists in 2020 seems very unrealistic. Customer Trends: Here the customers are the tourists. People have not that much of habit for traveling like western people during their holidays and vacations. But now this trend is increasing and customers expectation regarding this industry is increasing. In different times, we see people are going to Coxs bazaar or hill tracts for spending time. But those are very common place and the amenities to fulfill the expectation of the tourists are not sufficient. Herein our business will provide the opportunity to spend quality time with friends and family. We are offering world class facilities. Our packages are attractive and we are also targeting the foreigners. Tourist Arrivals: Foreign tourist arrivals in Bangladesh have been showing an upward trend in the recent years. Total tourist arrival was more than two hundred thousand in 2001. Statistics of the last five years are presented below:

Table 7: Foreign tourist arrivals in Bangladesh in last five years

Year 1997 1998 1999 2000 2001 Market research To reach the target customer we have gathered in order to determine the potential customer, the price changed, most appropriate channel and effective strategy. As we are going to start a business in tourism industry of Bangladesh, it was essential for us to conduct a number of research activities. Among the most effective forms of market research, we used the following: Tourist Arrivals 182420 171961 172781 199211 207199 Change % 9.97 - 5.73 0.48 15.30 4.01

1. Observation: Here we observe 100(hundred) potential customers who have recently traveled in the resorts of Bangladesh. We keep records of their expenditure style, time spent, financial condition, choice of purchase and buying, unfulfilled demand and achieved satisfaction. We have also observed 100 more people who are willing to go for a travel in near future. 2. Networking: It is quite a formal method for setting the primary information from experts in the field. We obtained valuable information from two respectable persons of our country. 1.Prof. Dr. Md. Ashraful Islam chowdhury Designation: Professor & tourism specialist University of Dhaka

2.Prof. Nur Muhammad Zayeed

Designation : Associate Professor Dhaka City College

Interviewing and surveying: We have made a survey on 400 people among which 50 were foreigners. We used questionnaire containing 11 questions given below:
Age Occupation 1. a) 2. Of the following, please check the place where you most likely to travel during vacation? Sea b) hill tracts c) forest d) village While traveling in seashore, are you satisfied enough with the available facilities in Bangladesh? a) Yes b) No c) Neutral 3. How much you want to spend for traveling purpose in Bangladesh?. 4. Are you used to travel to foreign countries? a) Yes b) no 5. Which of the following issue you prefer most while traveling? a) Peace and security b) Low cost c) Natural beauty of the place d) Modern amenities for availability e) Quality of available services 6. Do you know about the available resorts in BD? a) Yes b) No c) few of them 7. Do you like to travel to resorts during holiday? a) Yes b) No 8. Do you think resort is a good option as picnic spot especially for students? a) Yes b) No 9. How many days you want to spend in these resorts? a) A day b) 2-3 days c) more than a week d) a month or so 10. Do you think it is appropriate to spend your honeymoon here? a) Yes b) No c) May be
11. We are offering a lucrative resort, please let us know your requirements or any kind of suggestions

From our findings we came to know that-- About 65% of the total participants want to go to seashore during vacation and Among 43% of tourist are not satisfied with the facilities they get while traveling. From their answer we knew that singles want to spend on an average 3-5 thousand taka and while traveling with others they want to spend 10-15 thousand taka. Based on this we prepared our packages prices. About 73% of the participant said they prefer the natural beauty when traveling. About 78% of the Bangladeshi participant does not know the available resorts in BD. About 63% of the participant said ours resort will be attractive place for passing honeymoon.

C. Marketing strategy
Method of sales and distribution Being a different type of organization and working with a new concept we have to work differently and hard for our business. We will have a website which will be lucrative and easy to use. This will contain special facility. If you input your present location it will give the traveling way to our resorts instantly. If you have any query just email to our executive will reply within 10(ten) minutes 24/7. Our head office will be situated in Dhaka. In other five divisions we will have divisional office for each. You can get any information and can give booking of our picnic spot and cottages. We will have catalogs and leaflets containing all necessary information like price, location, facilities etc. Pricing As a service provider organization we have followed the value based pricing techniques. Our market research showed us the way people think about our organization and what price they are going to spend to get our facilities. Based on their expectations we have developed our package prices focusing on the income level differences of our customers and target customers.

Table 8: Cottage Rent Rate Sl. 1 2 3 4 5 Cottage Type Deluxe Suite 4 Bedroom lodge 2 Bedroom lodge Economy Lodge Rate BDT 10,000.00++ $200 BDT 8000.00++ $170 BDT 6500.00++ $120 BDT 4000.00++ $92 BDT 2500.00++ to BDT 3500.00

Table 9: Extra Services Rate Sl. 1. 2. 3 Extra services Extra single bed Extra double bed Floor Bedding Rate BDT600++ $7 BDT1100++ $16 BDT 200.00++ $4

\ Table 10: Other Services rate Other services: Sl. 1 3 4 5 Name of the item Marine cruise Horse chariot ride Angling Ride on cycle van At least 2 Drivers' Accommodation (Per Bed Basis) Person At least a group of 10 person At least 2 Tariff 1500/person 50/hour/person 100 +The value or fish 80

Dormitory

Rate : BDT 400.00 $15

***Prices are exclusive of 7% Service Charge & 15% Govt. Taxes.

All rooms are beautifully furnished with the finest local materials. Most of the furniture has a cane and bamboo touch, richly polished, and softened by the warm tones of Grameen Checks in a Unique Style of its own with a romantic atmosphere of comfort. To make our guests feel at home, each room has veranda which opens to a serene view of the garden where many type of birds can be seen playing or singing. We invite you to Indulge in the refined luxuries of Blue Heaven Resort. Sales strategies We will use direct mail strategies to reach our potential customer. We will use social networking site like: Facebook, Myspace, Twitter etc to reach our customers. We will open a fan page their which will also contain photos, prices and necessary information.

Sales incentives/Promotion 1. We will distribute leaflets and posters in some events like international tourism day, environment day. 2. Customers will get special 5% discount on cottage rent on their second time visit. 3. If any customers refers to other he will get a surprise present for this. 4. Every TV channels telecasts programs about tourist places. We will try to show ours into a whole program focusing the beauty and facilities. 5. We will keep the databases and their likes and dislikes and will contact with them later to inform about our upcoming events. 6. We will give special facility while visiting the sea beach; food facility, medical facility, Bar B Q etc. 7. We will arrange competition (like quiz, game show etc) and will give free stay as the prizes. Advertising strategies: 1. We will give TV ad, newspaper ad, magazine ad etc and whatever relates to tourism. 2. We will give online ad specially to social networking sites and Bangladesh Porjatan Corporation site and other tourism related website local and international. Our online ad will be on two types: Text based & Video clips. 3. Leading daily newspaper publishes articles focusing different tourist places we will contact with them to promote our resorts by writing an article about our resort. Public relations We will participate in every events organized by the BPC. We will also participate in the environment or nature related events.

Every year many researchers come to Bangladesh to research about natural calamities. We will give them extra facilities in our resorts to be named on their research paper.

We will participate in every fair local and international. We will give sponsorships to different festivals like Pahela boishakh etc. We will organize road shows focusing our resorts through all parts of our country. We will participate in any tourism related competition. We will organize tourism fair annually. We will participate in environment related awareness creating program and will make leaflets, posters billboard to protect our environment.

Networking We will give free memberships to local MPs and other popular politicians. We will also give memberships to renowned singer, poet, actor etc in our resort. We will give them memberships because they get media coverage wherever they go.

Branding We have taken many initiatives to promote our brand and making globally competitive. Brand Positioning: To position our brand on the customers mind, we will focus on the strong beliefs and values Here we will focus on- promising them to refresh their mind keeping touch in nature. It will help them to forget the artificialities and complexity of urban busy life. Brand name selection: We know that brand name captures the central theme. Here we have chosen the name Blue Heaven for our resort. The reasons behind are It indicates comfort and peace It is easy to pronounce and recognize No need to translate to the foreigners It is distinctive and indicates luxury

Slogan: Slogan is the short passage communicates descriptive or persuasive information about the brand. Blue Heaven- See nature with the natures eye We will closely tie this slogan to advertising campaigns that will serve as tag line to summarize the description of the whole Ad.

D. Customer Service
Customer is the mode through which a company itself communicates with the customers before, during, and after sales mode actually its a series of activities.

Service provided by persons: We have 86 employees to operate our resort and their main aim will be serving the tourists. They will provide them all means of services related to our business. They will also help the customers giving the information and assistance needed regarding their tour. Self Service: we have also arranged some means of self service for them. We have designed internet site so that they will be able to choose their preferable packages, know about the facilities provided, pricing and even see the scenery sighting at home. Even customers can know any kind of information through telephone media via NWD, ISD or mobile or fax. We have hotline open 24/7 for them. We will give 24 hours medical facilities to all and recreational activities for children.

E. Implementation of marketing strategy

In house responsibility: Especially our marketing department will be held responsible for implementing this marketing plan. But the plan cannot be implemented without the help of other department in fact all of our employees. We will divide the broader goal in the shorter time span and will try to achieve it. Every 3 (three) year we will asses our progress and take any corrective action necessary. Every week we will arrange meeting with all of our executives to assess their performance and giving motivations by giving prizes for their achievement. We will give very much importance on word of mouth because it is very much effective for resorts like ours. Our marketing team will work heart & soul to invent newer forms promotional activities to better position in the customers mind. Out-sourced functions: We will invest huge amount money in the companys first year for advertising and public relations. We will observe and welcome any feedback of our promotional activities like advertising and public relations. If we see that a media is not effective instantly we will stop using it and look for new media for advertisements. We will sponsor some TV programs like drama, serial, magazine program etc. We will give greetings card to the marketing firms & ad networks to motivate them on different occasions. We will give award and prize to the agency that will provide us with the highest customers in order to encourage them.

Part 3: Financial Documents Pro Forma Profit and Loss

Particulars Year 1
1,20,000 40,00,000 42,60,000

Year 2
1,30,000 44,00,000 47,80,000

Year 3
14,40,000 48,00,000 50,80,000

Cost
Cottage maintenance Food Transportation: Bus 3,60,000 Helicopter 15,00,000 Ship 24,00,000 Other resort maintenance Salary Legal Attorney Sales and marketing Insurance Depreciation (2.5%) Transportation 17,50,000 Accommodation (Cottage) 22,50,000 Solar plant 1,75,000 Research center 7,50,000 Operating cost Others cost Total Cost

2,20,000 2,23,81,000 1,50,000 20,00,000 10,00,000 49,25,000

2,60,000 2,90,00,000 1,60,000 24,50,000 12,30,000 56,70,000

2,90,000 3,00,00,000 1,80,000 26,30,000 14,00,000 61,20,000

5,00,000 1,20,000 3,96,76,000 Year 1 1,54,50,000 37,00,000 22,80,000 14,00,000 22,00,000 1,50,000 4,00,000 2,50,000 2,58,30,000

6,50,000 1,40,000 5,16,50,000 Year 2 2,20,30,000 55,00,000 35,20,000 26,00,000 37,00,000 2,50,000 7,50,000 5,20,000 3,88,70,000

7,10,000 1,60,000 5,27,90,000 Year 3 3,14,20,000 76,00,000 38,70,000 24,00,000 46,00,000 2,90,000 26,00,000 10,10,000 5,37,90,000

Revenue
Particulars Cottage Food Bus Helicopter Ship Store Spa Others Total Revenue

Balance Sheet

Particulars

Year 1

Year 2

Year 3

Asset
Cottage 9,00,00,000 -Depreciation (2.5%) Transportation 7,00,00,000 -Depreciation (2.5%) Research center 3,00,00,000 -Depreciation (2.5%) Land Solar Plant 7,00,000 -Depreciation (2.5%) Total fixed assets Current assets Bank Account Total C A & F A 8,77,50,000 6,82,50,000 2,92,50,000 75,00,000 8,55,56,250 6,65,43,750 2,85,18,750 1,80,00,000 8,34,17,343 6,48,80,156 2,78,05,781 3,20,00,000

5,25,000 5,11,875 4,99,078 19,32,75,000 19,91,30,625 20,86,02,358 14,28,79,000 124323375 33,61,54,000 32,34,54,000 34,00,00,000 Year 1 Year 2 Year 3 33,61,66,650 33,61,66,650 34,00,00,000 33,61,66,650 32,34,54,000 34,00,00,000

Liabilities
Capital 35,00,00,000 -loss 1,38,33,350 Total liabilities

Pro Forma cash flow:

Cash Received
Cash From Operations Cash sales Subtotal cash from operations Additional Cash Received New current borrowing from partner Earnings from super store Earning from sea entertainment Earning from transportation Cash received from partner Subtotal Cash Received 1,20,000 2,30,000 3,50,000 2,58,30,000 2,58,30,000 3,88,70,000 3,88,70,000 5,37,90,000 5,37,90,000 Year 1 Year 2 Year 3

6,80,000 12,30,000 9,60,000

7,40,000 14,90,000 11,20,000

8,70,000 16,30,000 13,60,000

35,00,00,000 35,00,00,000 35,00,00,000 37,88,20,000 39,24,50,000 40,80,00,000

Expenditures
Expenditures from operations Cash spending Bills payments Subtotal spent on operations Additional Cash Spent Purchase other current assets Purchase long term assets Capital returned to partner Subtotal Cash spent 1,10,30,000 1,50,50,000 1,20,00,000 1,00,40,000 1,10,20,000 1,10,30,000 80,00,000 70,00,000 20,80,40,000 22,70,30,000 23,90,20,000 12,40,50,000 13,10,00,000 14,10,00,000 33,20,90,000 35,80,30,000 38,00,20,000

37,01,70,000 39,01,20,000 39,50,20,000

Cash Balance

86,50,000

23,30,0000

1,29,80,000

Break even analysis

We assume the monthly break even point approximately 5,83,000 And our targeted break even point is in 60 months that means 5 years from the inauguration of the business.

Figure 2: Breakeven Analysis Our total cost of the project is about 35,00,00,000 and we want to achieve its breakeven in five years. In the below, the charts represents the breakeven point.