Contoh Business Plan - Fruity Cool

Fruity Cool
LOT 52, GROUND FLOOR EAST COAST MALL

KUANTAN, PAHANG.
Tel No =09-5361828
FACEBOOK=FRUITY COOL EAST COAST
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ACKNOWLEDGEMENT
Alhamdulillah, we have finally completed the overall business plan for
Entrepreneurship (ENT300) subject. We would like to express our sincere gratitude from
the bottom of our heart, firstly for our Almighty God, Allah SWT for making us
completing this task with ease and in accordance with the period specified. Thank you
God!
Secondly, we would also like to thank our group members, Ahmad As-Shaqawi
Bin Mohd Zin, Mohammad Hambali Bin Mazlan, Siti Noor Zarifah Binti A. Rahman, and
Khusnanida Binti Zakaria for the effortless and never ending spirit and cooperation in
completing this assignment. Without the great effort from us all, we will never complete
this task.
Thirdly, we would like to sincerely thank our project guide and
Entrepreneurship lecturer, Miss Nurul Aisyah Awanis Binti A-Rahim for providing us
with the continuance of guidance and encouragement in carrying out this assignment. Also
for all the information you feed us, we would like to say a massive thank you, Miss.
Fourthly, we would also like to express our great gratitude to Encik Syahrizal, the
supervisor of Cool Blog Dungun and the other employees, either directly or indirectly
involved, for the great explanation and supportive information they provide us with. Thank
you for all the cooperation and we really had fun interviewing them.
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Last but not the least, we also wish to express our most gratitude to our beloved
parents and friends for the pure and precious support and some information provided in
order for us to complete this assignment. We are very grateful for that, and thank you so
much. We do hope that this assignment will fulfill the requirement needed. We gain so
much interesting knowledge from doing this assignment and not to mention that we have
so much fun in completing it. May this assignment bring us good, for the future.
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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EXECUTIVE SUMMARY
Fruity Cool is a fresh fruit juice shop that markets varieties of flavors fresh fruit with
natural and wide varieties of fruit toppings. The juice will be produced by the employees of
Fruity Cool itself based on the procedure that have been implemented. The materials needed
in producing the juice and also the natural toppings will be purchased and sourced from a
quality local supplier.
Fruity Cool kiosk will be located at the eye of Kuantan. This strategic place is chosen since
this is a well develop area with lots of shop lots, schools, hotels and even the offices. This
area is also considered as the main traffic area of the students, workers, families and even the
tourists.
The primary customers will be drawn from this particular area and also around 10 km from
our store. Customers that come or walk around the area of East Coast Mall will eventually
visit our store, and they will make a purchase on an impulse basis in their lunch. We have
also analyzed the market here and we found out that there is no store that sells fresh fruit
juice in this area.
Hence, Fruity Cool will be the first of its kind. The four managers of the Fruity Cool will be
the local partner who will share 25% of the profits and revenue gained and therefore manages
the daily operations of the business. The local authority will oversee the overall running of
the business and will eventually make frequent trips to Fruity Cool to ensure that the business
objectives that are stated will be met. In addition to that, the 4 manager will work at the store
as a cashier and staff.
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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1.0
INTRODUCTION
Fruity Cool is a company which offers mainly fresh and tasty fresh fruit juice, with
varieties of delicious and attentive flavors and toppings in accordance with the consumers
desire. Fruity Cool promises satisfaction in every juice we make to the customer. The
quality of the companys product is paramount since we consider the Quality control and
Quality Assurance as our prime consideration.
Besides that, Fruity Cool will be operating its business on this coming January 2013.
Fruity Cool is likely to be happy to provide some nutritional product where all people in
the community can taste and enjoy, starting from the children, teenagers and even the
adults. The main purpose of Fruity Cool is to serve a happy lifestyle to the three main
boosters of the country that are the children, teenagers and the adults. Healthy lifestyle
will lead to a healthy community. We wish to help the community to have a better lifestyle
with our product.
Fruity Cool is a partnership form of business that is situated at Lot 52, Ground Floor East
Coast Mall, 26100 Kuantan, Pahang. The operation date would be on January 2013. In
addition to that, we will open our business at 10.00 a.m. until 10.00 p.m. every day while
our operation at 9.30 a.m. until 10.30 p.m. every day. Through this line, we really hope
that Fruity Cool will be beneficial to the community and that we can objectify our main
purpose that is to lead a healthy lifestyle and creating a healthy community.
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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2.0
PURPOSE OF BUSINESS PLAN

The purposes are:
To obtain working capital loan from Maybank to open shop and to buy stock
As evidence that we are really interested in running a business.
As a guideline for us in making the decision to manage the day by day

operation as one of control device.
To guide the manager to assess the business ventures objectively, critically

and practically.
With the market observation and research on competitors strength and

weaknesses that we conduct, we are really confident that this business plan
will lead us to a successful place.
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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3.0
BUSINESS BACKGROUND
Name of Business
: Fruity Cool
Business Address
: Lot 52, Ground Floor East Coast

Mall,26100,Kuantan,Pahang
Correspondence Address
: Lot 52, Ground Floor East Coast

Mall,26100,Kuantan,Pahang
Telephone Number
: +609 536 1828
Fax number
: +609 536 1828
Form of Business
: Partnership
Main Activity/Activities
: Fresh Fruit Juice

(Product and service)
Email
: fruitycool@gmail.com
Date of Commencement
: 1st January 2013
Date of Registration : 1st December 2012

Company Registration
Number
Name of Bank
: A11363
: Maybank (partnership account)
Bank Account Number
: 06120079870520
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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PARTNERSHIP AGREEMENT
This partnership agreement is made of :
Ahmad As-Shaqawi Bin MohdZin
Muhammad Hambali Bin Mazlan
Siti Noor ZarifahBintiA.Rahman
KhusnanidaBintiZakaria
This partnership agreement is signed by all partnership members:
AHMAD AS-SHAQAWI BIN MOHD ZIN

(930527-06-5611)
.
MUHAMMAD HAMBALI BIN MAZLAN
(930313-11-5353)
SITI NOOR ZARIFAH BINTI A.RAHMAN

(930209-11-5310)
KHUSNANIDA BINTI ZAKARIA

(910228-06-5330)
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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CHAPTER 4: PARTNERS BACKGROUND
General Manager/Administration manager
Name
: Ahmad As-Shaqawi Bin MohdZin
Identity Card Number
: 930527-06-5611
Address
: No.25, Kampung Sungai

KarangPantai,26100, Kuantan,Pahang
Telephone Number
: 014-5288368
Date of Birth
: 27/05/1993
Age
: 20 years old
Marital Status
: Single
Academic Qualification
: SPM and pursuing in diploma public

administration
Courses Attended
Skills
: 1) Public Admin
: 1) Fluent in English and Malay language
2) Multi-tasking and caliber in work
Business experience
: None
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Present Occupation
: General Manager of Fruity Cool
Working experience
: Cashier at serbaneka shop
Capital contribution
: RM 12500
Operation Manager
Name
: Muhammad Hambali Bin Mazlan
: 930313-11-5353
Address
: E-124 KampungWakaf Mempelam,

21060 Kuala Terengganu,Terengganu
Telephone Number
: 014-5270180
Date of Birth
: 13/03/1993
Age
: 20 years
Marital Status
: Single

administration
Courses Attended
: Public Admin
Skills
: 1) Excellence in Operation Management

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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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2) Easy to make good relation with third parties
Business experience
: None
Present Occupation
: Operation Manager at Fruity Cool
Working experience
: Work as promoter at Jakel.
: RM 12500
Financial Manager
Name
: Siti Noor ZarifahBintiA.Rahman
: 930209-11-5310
Address
:Wangsa Maju,seksyen 1, Setapak,53300 Kuala

Lumpur
Telephone Number
: 013-3422608
Date of Birth
: 09/02/1993
Age
: 20 years old
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Marital Status
: Single
: SPM and pursuing in diploma public admin
Courses Attended
: Public admin
Skills
: 1) Excellence in calculating
Business experience
: None
Present Occupation
: Financial Manager at Fruity Cool
Working Experience
: Promoter at Jaya Jusco
: RM 12500
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Marketing Manager
Name
: Khusnanida Binti Zakaria
: 910228-06-5330
Address
:No.16,Jln Anggerik,47100,Puchong
Perdana,Selangor
Telephone Number
: 019-2067538
Date of Birth
: 28/02/1991
Age
: 22 years old
Marital Status
: Single

admin
Courses Attended
: Public Admin
Skills
: 1) Creative thinker
2) Certificate in typing and computerizing
12
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Business Experience
: None
Present Occupation
Working Experience
4.0
: Marketing Manager at Fruity Cool

: Promoter at Ekonomi Berjaya SdnBhd
: RM 12500
BUSINESS LOCATION
6.0 ORGANIZATIONAL
PLAN
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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6.0
INTRODUCTION TO ORGANIZATION
Vision
To become the Worlds Premier Frozen Yogurt Company, Offering Healthier,

Superior Tasting Products, To People Around The World!
Mission
To create the finest quality natural frozen yogurt product with a commitment to
incorporating the freshest and richest ingredients into a world class product.
To meet the highest standards of excellence with superb service and product offerings
in a friendly, sparkling, and soothing atmosphere
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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To relentlessly seek out and proactively responds to the changing needs of our
customer
To create an enlightening in which an entire family can enjoy additional bonding time
away from home.
Objective
LoveFroyo focuses on being the leading company that specializes in dairy products
industry alongside with taking care of the community as our social responsibility. By
doing this, we do not only can develop the nation now, but we can also prevent the
percentage of critical disease that is quite worrisome for the next generation. This is
because LoveFroyo offers a superior alternative that provides healthy and tasty toppings,
with frozen yogurt that is naturally great source of calcium, protein and vitamin,
cholesterol free and less sugar that are very healthy for the body.
The main objectives of LoveFroyo are firstly to create the brand awareness among the
community, especially for the three major boosters of the country, consisting of the
children, teenagers and adult for out nutritious frozen yogurt. We believe this good attitude
should be taught in the early age, so that they will prefer nutritious food for their
development and also to avoid and even prevent any unwanted sickness in the early age.
The parent also should take the good nutrition product to get a healthier life.Besides that,
Love Froyo also focuses on achieving our targeted sales, which is RM 934,000 for first
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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year of the operation. In order to achieve that target sales, we will always try to promote
LoveFroyo in every way that we can, and that includes the use of mass media regularly
and also the internet.
Other
than
that,
LoveFroyo also focuses on
expanding and establishing
our
business
all
over
Malaysia, by establishing
the branch outlets all over
Malaysia,
so
that
Malaysians can enjoy our
nutritious
frozen
yogurt.
Lastly, Love Froyo also
stress on the full enjoyment the quality time the customer spend in our store. LoveFroyo
provides an enlightening atmosphere for the customer, especially the families that spend
their quality time together at our store, such as a harmonic music background, a calm
viewpoint and also the playground for the children so that they feel homey, even if they
are not at home.
6.1
BUSINESS LOGO
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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LoveFroyo
Indicates that everyone loves, or the lovers of the frozen yogurt
Cup with frozen yogurt

Represents our product, frozen yogurt, provided with different sizes of cups
More Froyo More Healthier

Means that by eating more LoveFroyo, you will be more healthier since our
LoveFroyo is the source of calcium, proteins, vitamins, cholesterol free and less sugar
Red (Intense, Passion)

Represents our spirit and passion in operating managing the business
Purple(Extravagant, royalty)
Represents the luxury that the customer will experience from our frozen yogurt
Blue(Calm, faith)
Represents the full satisfaction the customer will feel from our frozen yogurt
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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6.2
ORGANIZATION CHART
Figure 2: Organizational chart
GENERAL
MANAGER
Cik Aqilah Munirah
Binti Ishamudin
ADMINISTRATIVE
MANAGER
Cik Nor Fateha
Hidayah Binti Mohd
Zainuddin
CLERK
Nur Akmal
OPERATION
MANAGER
Cik Fatehatul Syifaa
Maulad Wahi
STAFF
Lisa Surihani
MARKETING
MANAGER
Cik Khalifah Nur Ezati
Binti Hassim
FINANCIAL
MANAGER
Cik Asha Roshada
Binti Lot Hashim
SUPERVISOR
Wan Zack
STAFF
Safee Sali
STAFF
Hafiz
STAFF
Krishni Maniam
STAFF
Adira
STAFF
Maya Karoon
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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6.3
MANPOWER PLANNING
Table 6.1: Position and the number of staff
POSITION
NUMBER OF STAFF
Managing partner
ADMINISTRATIVE :-
Administrative partner
Operation partner
Marketing partner
Financial partner
Staff
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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6.4
SCHEDULE OF TASK AND RESPONSIBILITIES
Table 6.2: Schedule of tasks and responsibilities
POSITION
GENERAL
MAIN TASK
MANAGER
To plan, implement and control the overall

management of the business in the most cost
effective and time efficient manner
To lead the company and develop the corporate

culture for the organization
Responsible for the day to day running of the

company and develops the long term future of
the organization
To be accountable to the overall performances

of the business
ADMINISTRATIVE
MANAGER
Maintains administrative staff by recruiting,

selecting, orienting, and training employees;
maintaining
environment;
safe
and
developing
secure
personal
work
growth
opportunities.
Gathering, adapting, storing and distributing

information within the company.
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Completes special projects by organizing and

coordinating information and requirements;
planning, arranging, and meeting schedules;
monitoring results.
Providing document and telecommunication

management.
Providing training and development to the staff.
Managing the many fields of work which the

employees carry out.
Ensuring that human and material resources are

correctly utilized.
Meeting with other members of management

and planning for the future.
OPERATION
Improve the operational systems, processes and

policies in support of companys mission
MANAGER
Play a significant role in long-term planning,

including initiative geared toward operational
excellence.
Manage and increase the effectiveness and

efficiency through improvements to each
function
as
well
as
coordination
and
communication between support and business

functions.
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Supervise
and
coach
staff
in
operation
activities.
MARKETING
Set and maintain productivity and policies
Oversee material management and inventory.
To be able to identify the target markets and
MANAGER
develop the strategies to communicate with

them.
Monitors and analyses the market trends
Exploring ways of improving the existing

product and services, as well as increasing the
profitability
Setting the companys marketing strategies,

carrying out the marketing and promotional
activities as well as managing staff
FINANCIAL
MANAGER
To be responsible for managing the financial

risk of the business
Responsible for the financial planning and

record keeping, as well as financial reporting to
the
higher
management,
encompass
communicating financial performances and

forecast to the higher management
To develop and analyze the information to

assess the current and future financial status of
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Fruity Cool
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Tel No =09-5361828
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the business
6.5
EMPLOYEES INCENTIVE SCHEME

i)
Bonus
Bonus is an initiative given to each of the employee. Our company will give bonus by
giving half of the total remuneration for the month at the end of the year. Besides that,
bonus also encourage employee to work hard to fulfill their responsibility at our
company.
ii)
EPF (Employee Provident Fund)
Government has already located EPF for each employee will get 13% of their total
remuneration for every month. EPF is known as saving for old time because EPF has a
limited time to take it. The EPF will be paid by the company.
iii)
SOCSO
The SOCSO is known as insurance to the employee. The SOCSO is located by

government 2.4% for every month of their total remuneration to the employee. The
SOCSO can only be taken when the employee past away and the family can get the
benefits.
iv)
Medical leave
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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For each employee, they will give 24 days per year for medical leave. This medical leave
can be taken without medical certification from clinic.
v)
Day Offs
The holiday is given 1 day in a week for each employee. For information, our company
has shift for each worker, so they get can 1 day leave in a week.
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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POSITION
NO
MONTHLY
EPF
SOCSO
AMOUNT
SALARY
CONTRIBUTION
2.4%
(RM)
(RM)
13% (RM)
(RM)
General Manager
2,500
325
60
2,885
Administrative
2,000
260
48
2,308
2,000
260
48
2,308
Manager
Financial Manager
6.6
SCHEDULE OF REMUNERATION
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Clerk
1,200
156
29
1,385
7,700
1,001
185
8,886
(administration)
TOTAL
Table 6.3: Remuneration for Administrative Staff
6.7
LIST OF FURNITURE, FITTING AND OFFICE EQUIPMENT
Table 6.4: List of Furniture, Fittings and Equipment

ITEM
QUANTITY
(unit)
Telephone
PRICE/PER
UNIT
(RM)
50
TOTAL COST
(RM)
100
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Air Conditioner
2 sets
1,000
2,000
Fire Extinguisher
1 set
150
150
Computer
2 sets
1,500
3,000
Table and chair

foroffice
6 sets
190
1,140
Table and chair

for store
8 sets
250
2,000
Toppings rack
1 set
200
200
File rack
7 sets
40
280
TOTAL
29 sets
3,380
8,870
Office and shop

renovation
5,000
TOTAL
6.8
13,870
ADMINISTRATIVE BUDGET
Table 6.5: Administrative Budget

Particulars
F.Assets
Monthly
Exp.
Others
Total
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Fruity Cool
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Tel No =09-5361828
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Fixed Assets
Land & Building
Office Furniture
8,870
8,870
Motor Vehicle
10,000
10,000
Working Capital
Salaries, EPF & SOCSO
8,886
8,886
Rent
5,000
5,000
50
50
Petrol
Pre-Operations & Other
Expenditure
Other Expenditure
Deposit (rent, utilities, etc.)

Business Registration &
Licences
Insurance & Road Tax for Motor
Vehicle
Other Pre-Operations
Expenditure
Total
18,870
13,936
2,000
2,000
150
150
1,200
1,200
5,000
5,000
8,350
41,156
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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
[Type text]
7.0 MARKETING
PLAN
7.1 MARKETING OBJECTIVES

LoveFroyos marketing project mainly focuses on these objectives:
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Fruity Cool
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Tel No =09-5361828
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1) Introduce frozen yogurt in a new fresh way
LoveFroyos core business is manufacturing frozen yogurts, so the main objective of

the marketing project of LoveFroyo would be to introduce frozen yogurt in a new fresh
way, where we provide a healthier side of dessert with low fat and low sugar frozen
yogurt.
2) Increase the sales of the product and services at least RM 70,000 per month in
accordance with religious and ethical practices.
This marketing objective will be accomplished by focusing on what we call Draw,

Frequency and Volume:
(Draw) - Increase market share by attracting new customers.
(Frequency) - Increase sales frequency by motivating repeat customers to

return more often.
(Volume) - Increase sales volume (per order) by motivating customers to

purchase more products per visit.
3) Promote greater consumer awareness of LoveFroyo (to build brand equity)
The promotion and marketing strategies used will serve consumers the important
information about our product, so that the consumers will acknowledge our product
hence will create a great awareness on LoveFroyo
7.2 PRODUCT AND DESCRIPTION

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Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
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Nowadays, Malaysian especially in Kuala Terengganu is becomingly health conscious.
As we all know, eating healthy foods can sometimes mean you do not get to eat a lot of
delicious food. At LoveFroyo we provide the tasty, health and nutritious frozen yogurt
that you never met. At our store, we offer you with self-service machines to choose
different flavor of frozen yogurt with variety topping on it.
There are limitless
possibilities to what you can end up with. From vanilla yogurt with strawberries and
peaches, to a peanut butter yogurt mixed with chocolate yogurt with M&Ms, chocolate
syrup and so on. The possibilities are endless.
Best of all, you get to decide on every detail and decorate your own yogurt. Then, put
the frozen yogurt cups on scale and pay by the ounce. LoveFroyo store here to comfort
you by chilling and relaxing with loved ones as you will fall for our hip and contemporary
feel at the store. We include LCD televisions and great music. In other words, people
come for the frozen yogurt, but they stay because of ambient setting. Feels like a home!
Besides that, basically we are offering you self-service machine at our store but we are
diligently offers on delivery service at your door steps.
LoveFroyo offers frozen yogurt as an alternative to ice cream or other frozen desserts.
Besides, frozen yogurt that we served is a nutrient that filled cultured dairy product with
many health benefits such as help to lower cholesterol, blood pressure and risk of colon
cancer. Our frozen yogurt also made up from low fat milk which very suitable for person
who in diet. Even people that are moderately lactose intolerant can enjoy our frozen
yogurt. There two types of frozen yogurts we offered which are tart and creamy which are
30 flavors and 15 different toppings. Here some of the lists of frozen yogurt and the
toppings:
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Fruity Cool
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Tel No =09-5361828
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Table 7.1:Lists of Frozen Yogurt and The Topping
FROZEN YOGURT:
FROZEN YOGURT:
TOPPINGS
TART
CREAMY
Apple
Cappuccino
Nata de coco
Guava
Red velvet
Real Lychee
Pomegranate
Vanilla
Chocolate Rice
Strawberry
Chocolate
Gummy bears
Triple berry
Marshmallow
Corn flakes
Mango
Strawberry Banana
Cookies
Kiwi
Cookie N Cream
Chocolate wafer rolls
Lemon
Chocolate Peanut Butter
Mix Jelly
Lychee
Root Beer
Baby Pop Passion
Orange
Taro
Sea Coconut in Syrup
Papaya
Tropical
Real Banana
Peach
Coconut
Strawberries Dice
Rasberry
Coffee
Peanut
Watermelon
Pistachio
Macadamia Nut
Grape
Cinnamon Bun
Almond
Our product is very special compared to others because of our secret recipe and mixed
with full of love. That is why we call our frozen yogurt as LoveFroyo!
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Tel No =09-5361828
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7.3
TARGET MARKET
Strategy for Selecting Target Market
In order to market the products, LoveFroyo segments the target market based on the
geographic segmentation, demographic segmentation and psychographic segmentation.
LoveFroyo that originally operates in the capital of Terengganu pays attention to the area
within Jalan Sultan Zainal Abidin, Kuala Terengganu where there are schools, hotel and
even the stores located there which hopefully will attract our target customers, such as
students, professionals and even tourists to come and buy our frozen yogurt. According to
this segmentation, we focusing our target market who live about 10 kilometers around the
store.
Other than that, LoveFroyo also divides the market into demographic variations such
as age, gender, income, ethic and even family life cycle. LoveFroyo offers the yogurt to all
suitable ages, from children to adults. The frozen yogurt is also offered to all genders,
female or males and all ethnics or races in Kuala Terengganu, which includes the common
race of Malays, Chinese and Indians. Apart from that, consumers income may also
prevent them from buying our products. So, due to this particular reason, LoveFroyo
mainly focus on customer with the minimum income of RM900 to the higher income
group. LoveFroyo also includes the family life cycle as the important factor to divide the
market by offering the frozen yogurt to the combination of ages, marital status and even
the presence and absence of children suits their preferences.
Besides that, LoveFroyo also divides the market based on psychographic
segmentation which includes the personality and lifestyles. People like many things, so we
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Fruity Cool
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Tel No =09-5361828
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mainly target our customers based on their personality and lifestyles by offering them our
nutritious yogurt for diet people with various toppings with nutrients such as strawberry,
kiwi, apple and others.
Expected Target Market
As been informed, LoveFroyo deals with business pertaining frozen yogurts for the yogurt
lovers. We offer services and also nutritious yogurts for our tropical climate customers to
enjoy any time for the season. After analyzing our potential target market, we conclude
that the customers that are expected to enjoy our products as below:
Figure 3: Percentage of Target Market
TARGET MARKET
10%
FAMILIES
STUDENTS
OTHERS
38%
52%
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7.4
MARKET SIZE
Table 7.2: Market size for sales of LoveFroyo

Target Market
Estimated
Potential
Average
Purchase/week
Population
Purchase
Spending/week
(RM)
(%)
(RM)
Families
6,526
11
15
10,768
Students
5,699
12.6
10
7,180
Others
3,595
14
1,510
TOTAL
19,458
Notes: LoveFroyo offers RM 5.00 per 100gm. We estimated every customer purchase
260gm equivalent to RM 13.00.
Total sales per week
Frozen Yogurt
: RM 19,458
TOTAL
: RM 19,458
Market size per month = RM 19,458 x 4 weeks

= RM 77,832
Market size per year = RM 77,833x 12 months
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= RM 934,000
7.5
COMPETITORS
How Will We Compete?
LoveFroyo, is a self-serve business, operated at the eye of Kuala Terengganu. This

location is quite strategic since there are many operating stores and this will intrigue many
target customers to come to our store. This can be considered as one of the benefits we
gain since LoveFroyo is the only frozen yogurt store within the location. In addition to
being a self-serve business, we will offer up to 30 flavors (plus three flavor twists),
different flavors each day, with upwards of 15 toppings. Hence, the customers will have
the freedom to choose and decorate their own yogurt to eat. We will be charging the
yogurt based on the weight of it, instead of the size of the cup chosen so that the customer
wont feel burdened. By doing this, we can indirectly increase our margin. Apart from
that, we offer special delivery for the customers within 3km from our location with no cost
which considers each order is amounted at minimum RM13.00 per cup. This will make us
different from our other competitor like Tutti Frutti mainly we hope that the customer will
be attracted to use our service and eat our frozen yogurt. The following schedule explains
briefly the strengths and weaknesses of our competitors.
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Table 7.3: Competitors strength and weakness

COMPETITORS
STRENGTHS
WEAKNESSES
NAME
Tutti Fruitti
Lot
Floor,
5032,
Jln.
Ground
Sultan
Have two branches in
Kuala Terengganu
Zainal Abidin, 20000
Pioneer
of
Product
at
moderate price.
frozen
yogurt in Malaysia
Kuala Terengganu.
Mc Donalds
Lot 3540, Jln Sultan
Have a variety types of
High calories
ice-cream
Not
Padang
Famous brand
Hiliran, 21100 Kuala
Reasonable price
Mohammad,
suitable
for
lactose allergic
High sugar level
Terengganu
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7.6 MARKET SHARE

Table 7.4:Market share before LoveFroyo entering the market
Competitors
Percentage of Shares
Market Size
(%)
(RM)
Tutti Frutti
70
3,269,000
Mc Donald
30
1,401,000
TOTAL
4,670,000
Figure 4: Percentage Distribution of Market Share before Entrance
Percentage Distribution of Market Share before

Entrance
30%
Tutti Frutti
70%
Mc Donald
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Table 7.5:Market share after LoveFroyo entering the market

Competitors
Percentage of Shares
Market Size
(%)
(RM)
Tutti Frutti
65
3,035,500
Mc Donald
15
700,500
LoveFroyo
20
934,000
TOTAL
4,670,000
Figure 5: Percentage Distribution of Market Share after Entrance
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Percentage Distribution of Market Share after Entrance
20%
Tutti Frutti
15%
65%
Mc Donald
LoveFroyo
Estimated market share for LoveFroyo is 20% or RM 934,000 per year. We have our
own strategy to increase the market share and market sales. We will introduce new
flavors for every month and make a promotion to make sure that our customer will
always repurchase our product.
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7.6SALES FORECAST
LoveFroyo is offered a healthy and nutritious frozen yogurt that it distributes in Kuala
Terengganu. Its survey of the target market area shows that the market size for frozen
yogurt is about RM 77,832 per month. LoveFroyo is confident can achieve 20% market
share which is equivalent to RM 934,000 per year. LoveFroyo is identified seasonal
factors that influence customers purchases among them are Chinese New Year, Hari Raya
Puasa, Hari Raya Haji, school holidays as well as weddings that are often held during the
school holidays. If Hari Raya Puasa is expected within July to August, Hari Raya Haji will
be in October, school holidays in May and December.
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Table 7.6: Sales Forecast
YEAR
MONTH
January
February
March
April
May
June
July
August
September
October
November
December
Total
Total
Total
1
2
3
SALES FORECAST(RM)
77,000
78,000
72,000
73,000
76,000
79,000
79,000
77,000
79,000
80,000
80,000
84,000
934,000
1,120,800
1,344,960
Sales forecast is computed monthly for the first year and annually for the second and
third year. The table shows an increase in sales is 20% per annum.
7.7 MARKETING STRATEGIES

LoveFroyo has own marketing strategy in order to run our business as we had planned.
We need to make sure that our strategy is good enough to generate more sales and initial
buyers. There are 4 major strategies that we need to focus which is:
Product
Price
Place
Promotion
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Product and Service Strategy

We serve yogurts with variety of flavors and tasty toppings. We provide the product
through self-service yogurt machines to ease the customers. We also diligently offer free
delivery on your doorstep, with the location reach within 3km from our store. Our product
strategies are as follows:
1) Brand of LoveFroyo
LoveFroyo is originally taken from Love Frozen Yogurt, which literally means that
everybody loves frozen yogurts. It is easy to pronounce and even remember so that
they will be able to differentiate our brand with the other products. Furthermore its
show the love that everyone get when eating our product.
Figure 6: LoveFroyo Logo

2) Quality
LoveFroyo always make sure its quality is at the best for customer satisfaction. Our
product quality is at a higher level because the material that is use in our product is
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from the best material in the industry. The product is produce in accurate amount
based on material needed. We use vegetable additives to stabilize the yogurt, reducing
crystallization and increasing the temperature at which the yogurt will melt for closing
operation. This stabilization ensures that the frozen yogurt maintains a smooth
consistency regardless of handling or temperature change.We are not using artificial
coloring or any animal gelatin. The freshness of our product will generate our sales
when customer is satisfied with our product. We also make sure the store is always in
clean and attractive.
3) Design
Design is also one of our strategies to attract customer. We attract customer by using
attractive color of chairs, tables and wallpaper, so that the customer will interested to
come to our store. Design of our product is different from others, simple and nice to
see.
4) Packaging
In term of packaging is other than product design, we design a beautiful and colorful
motive in our cup to attract customer. LoveFroyo prepares three different sizes of cup,
which are small, medium and large. Our cup is designed as make easier in process of
transportation, storage, display and sales until the product is ready for use. To make
customer ease to take away, we have cup cover so customers frozen yogurt are not
exposed to any dirt or bacteria. Our cup designed in three different logo colors to
show different sizes of cup. Pink color logo to show small cup of frozen yogurt, blue
is for medium color of cup, and red for large size of frozen yogurt cup. Other than
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that, we also use tissues and plastic bag with our brand on it. For service packaging is
different because we use more protected cup.
Figure 7:Self-services cup
Figure 8: Frozen Yogurt Spoon
Figure 9:Take away service
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Figure 10:Delivery service

5) Labelling
We also provide information and description on our cup such as nutrition facts,
ingredient, and HALAL logo. LoveFroyo is guaranteed from JAKIM the HALAL
certificate. This is to convince the customer that our product is free from forbidden
sources.
Figure 11:HALAL Logo
6) Fast and high quality
LoveFroyo serves a high quality frozen yogurt which can be served as desserts and it
also can be served in an instant since the store has been equipped with the self-service
yogurt machine. We also provide over thirty different flavors include three flavor
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twists each day and fifteen different toppings all together. The free delivery service
offered is guaranteed to reach the customers at maximum of 20 minutes. We are using
insulated bag for delivery service by motorcycle. The customer can enjoy the frozen
yogurt while its still cold and froze.
Figure 12:Insulated bag
Figure 13:Motorcycle for delivery
7) Hip and contemporary environment
LoveFroyo offers a stress free, hip and contemporary store that the customer will be
able to cherish their time together with the loved ones. We also provide a cozy store
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equipped with set of fancy table and chairs, LCD TV, music, suitable lighting and
beautiful interior design for the customers to enjoy their time at our store.
Figure 14: Store Decoration
8) After Sales Service
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Included in our product is after sales services. We put LoveFroyos facebook, twitter,
blog, and email so that the customer still can keep in touch and give any comment on
our product on our page.
http://www.facebook.com/lovefroyo
http://www.lovefroyo.blogspot.com/
https://twitter.com/lovefroyo
lovefroyo@gmail.com
Pricing Strategy
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We have our own strategies in set the price of our product. The factors that are we
considered when setting price is competitors pricing. We need to match the price with our
competitor price. This is to make sure that our price is not too low or too high. At earlier
stage which is the introduction stage of our product, we use competition based pricing as
our pricing strategies. We use this strategy as our introduction price. Its can encourage a
lot of customer to make an immediate purchasing and generate initial customer.
Our products price is based on weight of the frozen yogurt. For every 100gm of frozen
yogurt we will charged RM 5.00 of cup. We set the price based on our competitors price.
For example, Tutti Frutti set their price RM 5.30 for every 100gm. So, we decided to
lower the price to win customer heart.
Distribution Strategy (Place)
We have chosen Kuala Terengganu as our main area based on some factors such as
strategic place, captive area and have a lot of facilities. Since, our location nearest to the
capital city of Terengganu it will encourage the customers to buy our frozen yogurt.
Our operation business is located at 104 C, Jalan Sultan Zainal Abidin, 20000 Kuala
Terengganu. Our focused target customer is within 10km around our store. As we stated
before, we offer free delivery within 3km in 20 minutes. Here is the example of our target
customer area:
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Figure 14:LoveFroyo Location
In establishing a structured and controllable distribution system to ensure the product

offered reaches to our target customer, we use direct marketing channel as our distribution
strategy.
Figure 15: Marketing channel
MANUFACTURER
(LoveFroyo)
CONSUMER
We
produce our own product and directly sell it to our customer. Customer can order frozen
yogurt for delivery by contacting our shop number. In offering delivery, customer can
have our product easily right in front the door in at least 20minutes.
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Promotion Strategy
In accordance to introduce our frozen yogurt to consumer, we need to make a promotional
strategy to build customer awareness about our product and our services. We advertise our
product in many ways. We had made our own fan page that provides all the information
about our frozen yogurt and service that we offered.
We made this fan page because nowadays, people tend to find a product just by a
fingertip. Our customer can leave a comment about our product on our fan page. We will
improve our business by the comment that is given from our customer. The other
promotional techniques we use are an outdoor advertisement such as put the signboard of
our business name, hang our frozen yogurt banner outside the store and along Bandar
Kuala Terengganu road, distribute flyers and advertise at newspaper (Sinar Harian
Terengganu).
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NO.
TYPES
FEATURES
COST (RM)
Signboard
RM 20.00/feet
= RM 1,600.00
Delivery motorcycle
Insulated box
Size: 20ft x 4ft

Colour: White and
red
Model: Elite
Colour: Orange
Colour: Turquoise
RM 5,000.00/bike
= RM 10,000.00
RM 500.00/box
= RM 1,000.00
FREQUENCY
PERIOD
Once in 5 years
Once in 10
years
Once in 5 years
Table 7.7:Table of Advertising Cost
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4
Television
Banners
Bunting
Flyers
Business card
Newspaper
Model: LG
Size: 42 inches
Size: 18ft x 3ft
Colour: White
Size: 5ft x 2ft
Colour: White
Quantity: 1pieces
Size: 10cm x 15cm
Colour: White
Quantity: 50pieces
Size: 9cm x 5.5cm
Colour: White
Quantity: 50pieces
Size: 16cm x
12.25cm
Colour: Black and
white
Once in 5 years
RM 1499.00
RM 4.00/feet
= RM 216.00
RM 4.00/feet
= RM 40.00
Monthly
Monthly
RM 0.24/pieces
= RM 12.00
Monthly
RM 0.40/pieces
= RM 20.00
Monthly
RM 84.00/weekly
= RM 336.00
Monthly
Figure 16:Signboard
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Figure 17:Banner
Figure 18:Bunting
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Figure 19:Flyers
Figure 20:Business Card

Sales Promotion
In sales promotion, we will give discount to our selected customer like student, disabled
person and folks with 10% discount. This is called discounting in pricing tactics. As we
introducing our products in Kuala Terengganu, we offer special discount on our Grand
Opening that will be held on 1st January 2014. We will give special discount to our first
10th customer and free drinking water.
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We also give a cash discount during any occasion or year end. If there any festival
nearest to our business, we will join it to let customer know about our existence and to
build a strong relation with customer.
There is a cost in every promotion activities that we need to do. Our promotion budget
is RM 624.00. We will know the effectiveness of our promotion strategy when our sales
increase and many initial customers comes to our store.
7.8
MARKETING PERSONNEL
Table 7.8: Remuneration of Marketing Personnel

POSITION
Marketing
PERSON
SALARY
EPF
SOCSO
TOTAL
(RM)
(13%)
(2.4%)
(RM)
(RM)
(RM)
2,000
260
48
2,308
1,800
234
43
2,077
3,800
494
91
4,385
Manager
Sales
person
TOTAL
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7.9
MANAGING MARKETING ACTIVITIES
Table 7.9:The Gantt Chart

Month
Activities
10
11
12
1 General briefing to personnel

2 Advertising and promotion launched
3 Departmental coordination
4 Briefing for all distribution channel
5 Sales visit
6 Monitoring and corrective actions
7 Consolidation
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7.10 MARKETING BUDGET

Table 7.10: Marketing Budget
MARKETING BUDGET
PARTICULARS
Fixed Assets
Delivery Motorcycle
Signboard
Television
Insulated Box
Working Capital
Banner
Bunting
Flyers
Business Card
Newspaper
Petrol
Expenditure
Other Expenditure
Deposit (rent, utilities,
etc.)
Licenses
Insurance & Road Tax
for Motor Vehicle
Expenditure
Total
FIXED
ASSETS
MONTHLY
EXPENSES
OTHERS TOTAL
10,000
1,600
1,499
1,000
10,000
1,600
1,499
1,000
216
40
12
20
336
4,385
80
14,099
5,089
216
40
12
20
336
4,385
80
60
60
162
162
222
19,410
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8.0 OPERATIONS
PLAN
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8.0
OPERATION MANAGEMENT
8.1 PROCESS PLANNING

Measure milk, yogurt powder, flavor and water.
Add milk and water into bucket first.

Add yogurt powder into the bucket.
Blend all the ingredients with hand batter.
Add the flavoring into the mix and blend the mixture.
Transfer the mixture into the hopper (Frozen yogurt machine).
Checking the texture of the mixture.
Wait until the mixture turns into frozen yogurt.
Greet customer.
Customer calls.
Customers choose frozen yogurt cups.
Take order.
Choose their favorite flavors of frozen

yogurt.
Staff prepared customers order of

frozen yogurt and toppings.
Add on toppings on their frozen yogurt.
Wrap it into plastic bag.
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Put their frozen yogurt on weighing

scale.
Transfer customers order of frozen

yogurt to insulated box.
Add spoon with tissuesand serve to the

customers.
Delivery man delivered to the

customers place.
Figure 21: Process flow chart for manufacturing and service of LoveFroyo.
Measure milk, yogurt powder, flavor and water first.
Add milk and water into bucket then.
Add yogurt powder into the bucket.
Blend all the ingredients with hand batter.
Add the flavoring into the mix and blend the mixture.
Transfer the mixture into the hopper (Frozen yogurt machine).
Check the texture of the mixture.
Wait until the mixture turns into frozen yogurt.
Greet customer.
Customers choose frozen yogurt cups.
Choose their favorite flavors of frozen yogurt.
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Add on toppings on their frozen yogurt.
Put their frozen yogurt on weighing scale.
Add spoon with tissues and serve to the customers.
Customer calls.
Take order.
Staff prepared customers order of frozen yogurt and toppings.
Wrap it into plastic bag.
Transfer customers order of frozen yogurt to insulated box.
Delivery man delivered to the customers place.
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8.2
OPERATION LAYOUT PLAN

Figure 22:Operation Layout Based On Process
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Figure 23:Motorcycle for delivery with insulated box
8.3PRODUCTION PLANNING
Output per month (unit) =
Average Monthly sales
Average Price
=
77,832
13.00
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=
Output per day
5987
Output Per Month
Working days in a month

=
5987
30days
200 unit
8.4 MATERIAL PLANNING

Table 8.1: List of raw material required
NO. RAW MATERIAL
1.
Yogurt Powder
SUPPLIER
Snowberry Malaysia Sdn Bhd

No 28, Jalan U1 / 44, Glenmarie
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40150 Shah Alam, Selangor.
No. Tel: 60-3-55695357
2.
Dutch Lady Low Fat Milk
Mydin Wholesale Emporium Sdn. Bhd.

Mydin Hypermall Terengganu,
Jalan Sultan Muhammad,
21100 Kuala Terengganu,
Terengganu.
No. Tel: 60-9-6267000
3.
Yogurt Flavoring
Gustova Sdn Bhd

No. 22, Jalan Anggerik Mokara,
Seksyen 31/60 Kota Kemuning,
40460 Shah Alam, Selangor.
No. Tel: 60-3-51222253
4.
Toppings

Terengganu.
No. Tel: 60-9-6267000
5.
Cups
Asia Papercup Industry Sdn Bhd

No. 52 & 54, Jalan Bulan U5 / 173 (U5 /
11) , 40150 Selangor Darul Ehsan,
Sek. U5, Shah Alam, Selangor.
No. Tel: 60-3-78466663
6.
Plastic bag
Moh Chong Yeng,

116B, Jalan Simpang Tok Ku,
21000 Chabang Tiga, Terengganu.
No. Tel: 60-9-6233468
7.
Frozen yogurt machines
6973, Jalan Raja Uda,

12300 Butterworth, Penang.
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No. Tel: 60-4-3242924
8.
Weighing scale

Terengganu.
No. Tel: 60-9-6267000
9.
Insulated box
Monzone Manufacturing sdn. Bhd.

No. 7, Jln Indah Gemilang 1,
Taman Perindu Gemilang,
81800 Ulu Tiram, Johor.
No. Tel: 016-262-1315
10.
Motorcycle
Tai Seng Co
No. 12, Jalan Sultan Ismail,
20200 Kuala Terengganu, Terengganu.
No. Tel: 60-9-6228121
Table 8.2:Bill of materials

NO.
INGREDIENT/RAW
MATERIAL
AMOUNT
REQUIRED/UNIT/MONTH
TOTAL
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1.
Dutch Lady Low Fat Milk
7.57 L x 8 flavor x 30 days
1816.8 L
2.
Yogurt Powder
2.72kg x 8 flavor x 30days
652.8 kg
3.
Flavoring
0.71 L x 8 flavor x 30days
170.4 L
4.
Toppings:
Nata de Coco
20 packets
20 packets
Real Lychee
35 tins
35 tins
Chocolate Rice
3 packets
3 packets
Gummy Bears
5 packets
5 packets
Cornflakes
10 boxes
10 boxes
Cookies
10 packets
10 packets
Chocolate Wafer Rolls
10 packets
10 packets
Mix Jelly
20 packets
20 packets
Baby Pop Passion
20 packets
20 packets
35 tins
35 tins
Real Banana
10 kg
10kg
Strawberries Dice
30 packets
30 packets
Peanut
3kg
3kg
Macadamia Nut
3kg
3kg
Almond
3kg
3kg
5.
Cups
230 x 30days
6900 cups
6.
Plastic bag
230 x 30 days
6900 plastics
Table 8.3:Raw materials requirement schedule/purchase forecast

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No.
Material
Quantity
Total
Cost/unit
Material
(RM)
Total Cost
Requirement
1.
Dutch Lady Low Fat
1816.8 L
1816.8 L
5.49
9974.00
652.8 kg
652.8 kg
16.90
11032.00
170.4 L
170.4 L
33.90
5777.00
20 packets
20 packets
4.00
80.00
35 tins
35 tins
2.00
70.00
Chocolate Rice
3 packets
3 packets
2.00
6.00
Gummy Bears
5 packets
5 packets
5.00
25.00
Cornflakes
10 boxes
10 boxes
3.00
30.00
Cookies
10 packets
10 packets
1.50
15.00
Chocolate Wafer Rolls
10 packets
10 packets
5.00
50.00
Mix Jelly
20 packets
20 packets
4.00
80.00
Baby Pop Passion
10 packets
10 packets
10.00
100.00
35 tins
35 tins
3.00
105.00
10 kg
10 kg
3.00
30.00
30 packets
30 packets
10.00
300.00
Peanut
3kg
3kg
8.00
24.00
Macadamia Nut
3kg
3kg
12.00
36.00
Almond
3kg
3kg
25.00
75.00
Small
1,980
1,980
0.10
198.00
Medium
1,980
1,980
0.20
396.00
Large
1,980
1,980
0.30
594.00
960
960
0.40
384.00
6,900
6,900
0.05
345.00
TOTAL
29,726.00
Milk
2.
Yogurt Powder
3.
Flavoring
4.
Toppings :
Nata de Coco
Real Lychee

Real Banana
Strawberries Dice
5.
Cups :
Delivery
6.
8.5
Plastic bags
PURCHASES FORECAST
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Table 8.4: Purchase Projection
YEAR
MONTH
PURCHASES
PROJECTION(RM)
January
29,726
February
30,023
March
30,323
April
30,627
May
30,933
June
31,242
July
31,555
August
31,870
September
32,189
October
32,511
November
32,836
December
33,164
Total
377,000
Total
395,850
Total
415,643
The purchases of raw material are computed by 1 % increasedmonthly for the first year,
followed by 5%increase annually for the second and third year. The projection is as the
table shown above.
72
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8.5
MACHINE AND EQUIPMENT PLANNING
No. of machine required

=
Output per day
standard production time per unit
Machine productive time per day

=
200
X 8mins
(12 hoursX60mins)
=
3 units
Table 8.5:Machine and equipment requisition planning schedule

No.
1.
Machine
Frozen yogurt
Quantity
Price/unit
Total price
(RM)
(RM)
50,000.00
150,000.00
machine
2.
Refrigerator
500.00
500.00
3.
Weighing scale
100.00
100.00
4.
Air conditioner
1,500.00
3,000.00
5.
Spatula
10
5.00
50.00
6.
Bowl
10
15.00
150.00
7.
Canister
6.00
30.00
8.
Spoon
2.00
10.00
TOTAL
153,340.00
73
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8.6
MANPOWER PLANNING
No. of workers required

=
Production capacity per hour required
X Standard production time per unit
Capacity per hour

=
200
X 8 mins
(6hoursX60 mins)
=
4 workers
Table 8.6:Direct labor planning schedule

POSITION
NO. OF
SALARY/
TOTAL GROSS
EPF
SOCSO
TOTAL
STAFF
MONTH
SALARY/
(RM)
(RM)
(RM)
(RM)
MONTH
13%
2.4%
(RM)
1
2,000.00
2,000.00
260.00
48.00
2,308.00
Supervisor
1,300.00
2,600.00
338.00
62.00
3,000.00
Employee
900.00
3,600.00
468.00
86.00
4,154.00
TOTAL
8200.00
1066.00
196.00
9462.00
Operation
Manager
74
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8.7
DIRECT LABOR JOB SCOPE
Table 8.7: Operation Personnel Job Scope

Position
Operation Manager
Responsibility
Responsible for ensuring and improving the
performance,
productivity,
efficiency
and
profitability of departmental and organizational

operations through the provision of effective
methods and strategies.
Supervisor
Supervise the operations of a specific area of a

company. Supervisor jobs are necessary in almost
every type of career field including service,
business, manufacturing and others.
Employees
Prepare the raw material to make frozen yogurt and

to make sure the machines operate in the right
temperature, make sure the store in good condition.
Have to make sure customers orders are delivered
in good condition and in time for delivery services.
75
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8.8 OPERATION OVERHEADS REQUIREMENTS

Table 8.8: Overhead Costs
No.
Overheads
Cost
1.
Utilities
2,500.00
2.
Insurance
1,200.00
3.
Repairs and maintenance
1,500.00
4.
Indirect materials
1,000.00
TOTAL
8.9
6,200.00
OPERATION LOCATION
Operation address: 104-C, Jalan Sultan Zainal Abidin, 20000 Kuala Terengganu.
Figure 24: Operation location map
76
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8.10 BUSINESS AND OPERATION HOURS

Table 8.9: Business hours and operation hours
Time
10am 11pm
Day
Everyday
Sunday Saturday
Time
9am 12am
Day
Everyday
Sunday Saturday
Business hours
Operation hours
8.11 LICENSE, PERMITS AND REGULATIONS

Table 8.10: License, permits and regulations cost
NO. LICENSE/PERMITS/REGULATIONS
AGENCY
COST
(RM)
Permit for emigrant workers
Jabatan Imigresen
463.00
Terengganu,
Malaysia
2
Typhoid injection
Hospital Sultanah
180.00
Nur Zahirah
3
Certification of HALAL
Jabatan
400.00
Kemajuan Islam
77
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Malaysia
TOTAL
1,043.00
8.12 OPERATION BUDGET

Table 8.11: Operation expenditure
OPERATIONS BUDGET
Particulars
Fixed Assets
Machines & Equipment
Fixed
Assets
Monthly
Expenses
Others
Total
150240
150,240
Air Conditioner
3000
3,000
Weighing scale
100
100
Refrigerator
500
500
Working Capital
Raw Materials & Packaging
29,726
29,726
100
100
9,462
9,462
6,200
6,200
58
58
Carriage Inward & Duty

Overheads
Miscellaneous
Pre-Operations & Other Expenditure
Other Expenditure
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500
500
1,043
1,043
1,543
200,929
Business Registration & Licences

Vehicle
Other Pre-Operations Expenditure
Total
153,840
45,546
8.13 IMPLEMENTATION SCHEDULE

Table 8.12: Implementation schedule
Activities
Deadlines
Durations
Incorporation of business
January - March 2013
3 months
Application for permits
January - April 2013
4 months
February - March 2013
3 months
April - June 2013
3 months
Recruitment of labors
June 2013
1 month
Installation of machines
June 2013
1 month
and license
Searching for business

premise
Procurement of machines
and raw materials
79
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9.0 FINANCIAL
PLAN
80
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9.1
PROJECTED ADMINISTRATIVE EXPENDITURE
Table 9.1: Administrative Budget

Particulars
Fixed Assets
Land & Building
Office Furniture
Motor Vehicle
Working Capital
Rent
Petrol
Expenditure
Other Expenditure
F.Assets
Monthly
Exp.
Others
8,870
10,000
Total
8,870
10,000
8,886
5,000
50
8,886
5,000
50
2,000
150
2,000
150
81
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Licences
Vehicle
Expenditure
Total
9.2
18,870
1,200
1,200
5,000
5,000
8,350
41,156
Others
Total
13,936
PROJECTED MARKETING EXPENDITURE
Table 9.2: Marketing Budget

MARKETING BUDGET
Particulars
Fixed Assets
Delivery Motorcycle
Signboard
Television
Insulated Box
Working Capital
Banner
Bunting
Flyers
Business Card
Newspaper
F.Assets
Monthly
Exp.
10,000
1,600
1,499
1,000
10,000
1,600
1,499
1,000
216
40
12
20
336
4,385
216
40
12
20
336
4,385
82
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Petrol
Expenditure
Other Expenditure
Licences
Insurance & Road Tax for
Motor Vehicle
Expenditure
Total
9.3
80
14,099
5,089
80
60
60
162
162
222
19,410
PROJECTED OPERATIONS EXPENDITURE
Table 9.3: Operations Budget

OPERATIONS BUDGET
Particulars
Fixed Assets
Air Conditioner
Weighing scale
Refrigerator
Working Capital
Raw Materials & Packaging
Carriage Inward & Duty
Overheads
Miscellaneous
F.Assets
Monthly
Exp.
150240
3000
100
500
Others
Total
150,240
3,000
100
500
29,726
100
9,462
6,200
58
29,726
100
9,462
6,200
58
83
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Expenditure
Other Expenditure
Licences
Vehicle
Expenditure
Total
9.4
153,840
45,546
500
1,043
500
1,043
1,543
200,929
PROJECTED SALES AND PURCHASES
Table 9.4: Sales Projection

SALES PROJECTION
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Total Year 1
77,000
78,000
72,000
73,000
76,000
79,000
79,000
77,000
79,000
80,000
80,000
84,000
934,000
84
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1,120,800
1,344,960
ToTal Year 2
Total Year 3
Table 9.5: Purchase Projection

PURCHASE PROJECTION
29,726
30,023
30,323
30,627
30,933
31,242
31,555
31,870
32,189
32,511
32,836
33,164
377,000
395,850
415,643
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Total Year 1
ToTal Year 2
Total Year 3
9.5
COLLECTION FOR SALES AND PAYMENT FOR PURCHASES
Table 9.6: Collection for Sales

In the month of sale
1 month after sale
2 months after sale
Total
CASH COLLECTIONS FOR SALES

100%
100%
Table 9.7: Payment for Purchases

CASH PAYMENTS FOR PURCHASES
In the month of purchase
85
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1 month after purchase
2 months after purchase
Total
9.5
100%
100%
PROJECT IMPLEMENTATION COST AND SOURCES OF

FINANCE
Table 9.8: Implementation Cost

PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Project Implementation Cost
Requirements
Cost
Fixed Assets
Land & Building
Office Furniture
Sources of Finance
Loan
HirePurchase
Own Contribution
Cash
8,870
Existing
F. Assets
8,870
86
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Motor Vehicle
10,000
Delivery Motorcycle
Signboard
Television
Insulated Box
Air Conditioner
Weighing scale
Refrigerator
(2 Months)
Working
Capital
Administrative
Marketing
Operations
Expenditure
10%
Contingencies
10,000
1,600
1,499
1,000
150,240
3,000
100
500
TOTAL
358,673
27,872
10,178
91,092
10,115
10,000
10,000
10,000
1,600
1,499
1,000
140,240
3,000
100
500
10,000
5,000
50,000
5,000
17,872
5,178
41,092
5,115
32,607
32,607
80,000
10,000
258,673
10,000
Table 9.9: Source of Finance

SOURCES OF FINANCE SCHEDULE
A. EQUITY CONTRIBUTION
Cash
Aqilah Munirah
Nor Fateha Hidayah
Fatehatul Syifaa
Khalifah Nur Ezati
Asha Roshada
(RM)
(RM)
50000
45000
45000
45000
45000
87
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230000
Assets
Motor Vehicle
10,000
10,000
B.EXTERNAL SOURCES
Hire Purchase-Delivery Motor
10,000
Loan
80,000
90,000
C. OTHER SOURCES
Total Sources of Finance
0
330,000
Table 9.10: Loan Repayment
Amount:
Interest Rate:
Duration (years):
Method:
Principal
Year
16,000
1
LOAN REPAYMENT SCHEDULE

80,000
5%
5
Annual Rest
Interest
Total Payment
4,000
20,000
Principal Balance
80,000
64,000
88
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2
3
4
5
16,000
16,000
16,000
16,000
3,200
2,400
1,600
800
19,200
18,400
17,600
16,800
48,000
32,000
16,000
-
Table 9.11:
HIRE-PURCHASE REPAYMENT SCHEDULE
Amount
10,000
Interest Rate
5%
Duration (yrs)
5
Principal
Interest
Total Payment
Principal Balance
Year
10,000
2,000
500
2,500
8,000
1
2,000
500
2,500
6,000
2
2,000
500
2,500
4,000
3
2,000
500
2,500
2,000
4
2,000
500
2,500
5
9.6 DEPRECIATION SCHEDULES

Table 9.12:Depreciations Table
Fixed Asset
Cost (RM)
Method
Economic Life (years)
Annual
Office Furniture
8,870
Straight Line
5
Accumulated
89
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Year
1
2
3
4
5
Depreciation
1,774
1,774
1,774
1,774
1,774
Depreciation
1,774
3,548
5,322
7,096
8,870
Book Value
8,870
7,096
5,322
3,548
1,774
-
Fixed Asset
Cost (RM)
Method
Annual
Depreciation
Year
2,000
1
2,000
2
2,000
3
2,000
4
2,000
5
Motor Vehicle
10,000
Straight Line
5
Accumulated
Depreciation
2,000
4,000
6,000
8,000
10,000
Book Value
10,000
8,000
6,000
4,000
2,000
-
Fixed Asset
Cost (RM)
Method
Annual
Depreciation
Year
Delivery Motorcycle
10,000
Straight Line
10
Accumulated
Depreciation
Book Value
90
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1
2
3
4
5
6
7
8
9
10
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Fixed Asset
Cost (RM)
Method
Annual
Depreciation
Year
160
1
160
2
160
3
160
4
160
5
160
6
160
7
160
8
160
9
160
10
Fixed Asset
Cost (RM)
Method
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
Signboard
1,600
Straight Line
10
Accumulated
Depreciation
160
320
480
640
800
960
1,120
1,280
1,440
1,600
10,000
9,000
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
-
Book Value
1,600
1,440
1,280
1,120
960
800
640
480
320
160
-
Television
1,499
Straight Line
91
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Annual
Depreciation
Year
300
1
300
2
300
3
300
4
300
5
5
Accumulated
Depreciation
300
600
899
1,199
1,499
Book Value
1,499
1,199
899
600
300
-
Fixed Asset
Cost (RM)
Method
Annual
Depreciation
Year
200
1
200
2
200
3
200
4
200
5
Insulated Box
1,000
Straight Line
5
Accumulated
Depreciation
200
400
600
800
1,000
Book Value
1,000
800
600
400
200
-
Fixed Asset
Cost (RM)
Method
Annual
Depreciation
Year
30,048
1
30,048
2
30,048
3
30,048
4
30,048
5

150,240
Straight Line
5
Accumulated
Depreciation
30,048
60,096
90,144
120,192
150,240
Book Value
150,240
120,192
90,144
60,096
30,048
-
Fixed Asset
Air Conditioner
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Cost (RM)
Method
Annual
Depreciation
Year
600
1
600
2
600
3
600
4
600
5
3,000
Straight Line
5
Accumulated
Depreciation
600
1,200
1,800
2,400
3,000
Book Value
3,000
2,400
1,800
1,200
600
-
Fixed Asset
Cost (RM)
Method
Annual
Depreciation
Year
20
1
20
2
20
3
20
4
20
5
Weighing scale
100
Straight Line
5
Accumulated
Depreciation
20
40
60
80
100
Book Value
100
80
60
40
20
-
Fixed Asset
Cost (RM)
Method
Annual
Depreciation
Year
100
1
100
2
100
3
100
4
100
5
Refrigerator
500
Straight Line
5
Accumulated
Depreciation
100
200
300
400
500
Book Value
500
400
300
200
100
-
93
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9.7
CASH FLOWS PRO FORMA STATEMENT
Table 9.13: Cash Flows Pro Forma Satement
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9.8
PRODUCTION COST PRO FORMA STATEMENT
Table 9.14: Production Cost Pro Forma Statement

PRODUCTION COST PRO-FORMA STATEMENT
Raw Materials
Opening Stock
Current Year Purchases
Ending Stock
Raw Materials Used
Carriage Inward
Factory Overhead
Depreciation of Fixed
assets (Operations)
Overheads
Miscellaneous
Total Factory Overhead
Production Cost
Year 1
Year 2
Year 3
0
377,000
395,850
415,643
377,000
1,200
378,200
113,544
395,850
1,224
397,074
115,815
415,643
1,236
416,879
116,973
30,768
30,768
30,768
74,400
696
105,864
597,608
75,888
710
107,366
620,255
76,647
717
108,132
641,984
95
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9.9
PRO FORMA INCOME STATEMENT
Table 9.15: Pro Forma Income Statement

PRO-FORMA INCOME STATEMENT
Sales
Less: Cost of Sales
Opening Stock of
Finished Goods
Production Cost
less: Ending Stock of
Finishe Goods
Gross Profit
Less: Enpenditure
Administrative
Expenditure
Marketing Expenditure
Other Expenditure
Licences
Insurance & Road Tax for
Motor Vehicle
Expenditure
Interest on Hire-Purchase
Interest on Loan
Depreciation of Fixed
Assets
Total Expenditure
Net Profit Before Tax
Tax
Net Profit After Tax
Accumulated Net Profit
Year 1
934,000
Year 2
1,120,800
Year 3
1,344,960
597,608
0
620,255
0
641,984
0
597,608
336,392
620,255
500,545
641,984
702,976
167,232
170,577
172,282
61,070
62,292
62,915
1,362
1,362
500
4,000
5,434
500
3,200
5,434
500
2,400
5,434
245,851
90,541
0
90,541
90,541
243,364
257,181
0
257,181
347,722
244,893
458,083
0
458,083
805,805
1,253
1,362
5,000
96
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9.10 PRO FORMA BALANCE SHEET

Table 9.16: Pro Forma Balance Sheet
PRO-FORMA BALANCE SHEET
ASSETS
Fixed Assets (Book Value)
Land & Building
Office Furniture
Motor Vehicle
Delivery Motorcycle
Signboard
Television
Insulated Box
Air Conditioner
Weighing scale
Refrigerator
Current Assets
Stock of Raw Materials
Stock of Finished Goods
Accounts Receivable
Cash Balance
Other Assets
Deposit
TOTAL ASSETS
Owners' Equity
Capital
Accumulated Profit
Long Term Liabilities
Loan Balance
Hire-Purchase Balance
Year 1
Year 2
Year 3
7,096
8,000
9,000
1,440
1,199
800
120,192
2,400
80
400
150,607
5,322
6,000
8,000
1,280
899
600
90,144
1,800
60
300
114,405
3,548
4,000
7,000
1,120
600
400
60,096
1,200
40
200
78,204
344,107
344,107
638,339
638,339
1,134,417
1,134,417
2,500
497,214
2,500
755,245
2,500
1,215,121
268,673
90,541
359,213
268,673
347,722
616,394
268,673
805,805
1,074,477
64,000
8,000
72,000
48,000
6,000
54,000
32,000
4,000
36,000
Current Liabilities
97
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Accounts Payable
66,000
84,850
104,643
TOTAL EQUITY &

LIABILITIES
497,214
755,245
1,215,121
9.11 FINANCIAL PERFORMANCE

Table 9.17: Financial Performance
FINANCIAL PERFORMANCE
Year 1
Year 2
Year 3
PROFITABILITY
Sales
Gross Profit
Profit Before Tax
Profit After Tax
Accumulated Profit
934,000
336,392
90,541
90,541
90,541
1,120,800
500,545
257,181
257,181
347,722
1,344,960
702,976
458,083
458,083
805,805
LIQUIDITY
Total Cash Inflow
Total Cash Outflow
Surplus (Deficit)
Accumulated Cash
1,272,673
928,566
344,107
344,107
1,120,800
826,567
294,233
638,339
1,344,960
848,882
496,078
1,134,417
359,213
150,607
344,107
72,000
66,000
616,394
114,405
638,339
54,000
84,850
1,074,477
78,204
1,134,417
36,000
104,643
10%
25%
18%
23%
42%
34%
34%
43%
38%
5.2
5.2
7.5
7.5
10.8
10.8
SAFETY
Owners' Equity
Fixed Assets
Current Assets
Current Liabilities
FINANCIAL RATIOS
Profitability
Return on Sales
Return on Equity
Return on Investment
Liquidity
Current Ratio
Quick Ratio (Acid Test)
98
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
[Type text]
Safety
Debt to Equity Ratio
BREAK-EVEN
ANALYSIS
Break-Even Point (Sales)
Break-Even Point (%)
0.4
0.2
0.1
742,787
80%
647,943
58%
586,271
44%
LIQUIDITY RATIO
1) Current Ratio
Current ratio can be determined by dividing total current assets by total current liabilities.
Generally, this ratio shows the business ability to generate cash to meet its short-term
obligation.. In LoveFroyo Company, we have RM5.20 to cover every RM1 current liabiltie
for the first year. We estimate this ratio will increase in second and third year to 7.5 and 10.8
respectively. This means that LoveFroyo Company has ability to meet short-term
obligations (current liabilities) from its current assets.
Current Ratio =
Year 1 =
=
Year 2
=
=
Year 3
=
=
Current Assets
Current Liabilities
290,579
66,000
4.4
601,611
84,850
7.09
1,113,789
104,643
10.64
Current Ratio
12.0
10.0
Ratio
8.0
6.0
4.0
2.0
99
0.0
1
2
Year
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
[Type text]
2) Quick Ratio
Quick Ratio is also known as the acid test ratio, which measures the extent to which current
liabilities are covered by liquid assets. To determine the quick ratio, the calculation of liquid
assets does not take into account stock and prepaid expenses since it is sometimes difficult
to convert them into cash quickly.The comfotable quick ratio for such business is 1. For the
first year of LoveFroyo, the company has 5.2 quick ratio, which means that the company has
more than 5.2 times the current assets to cover current liabilities. We estimates the our
quick ratio will increase in the second and third year to 7.5 and 10.5 respectively.
Quick Ratio/
Acid-Test
Ratio
= Current Assets - Inventory
Year 1
Current Liability
290579 - 0
66000
= 4.4
Year 2
= 6016011 - 0
84850
= 7.09
Year 3
= 1113789 - 0
104643
= 10.64
Quick Ratio (Acid-Test)
12.0
Ratio
10.0
8.0
6.0
4.0
2.0
100
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
[Type text]
PROFITABILITY RATIO
1) Return on Sales
Return on sales also called as net profit margin, which is calculated by dividing the business
net profit by sales.In the first year this ratio of 10% indicates that for each RM1 of sales
revenue generated, LoveFroyo earns RM0.10 net profit. We estimates that return on sales
will be increase in second and third year to 23% and 34% respectively.
Return on Sales
= Net Profit After Tax

Sales
Year 1 = 98041
934000
x 100
x100
= 10%
Year 2 = 258981
1120800
x100
= 23%
Year 3 = 459183
1344960
x100
= 34%
Percentage
Return on Sales
40%
35%
30%
25%
20%
15%
10%
5%
0%
101
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
[Type text]
2) Return on Equity (ROE)

Return on equity rtio is calculated by dividing the business net profit by owners equity.
This ratio shows what the business has earned on its investment in the business. For the first
year of LoveFroyo Company, the return on equity ratio is 25%, which indicates that for each
RM1 invested, the owner earns RM0.21 return. We estimates that our return on equity will
increase in the second and third year to 42% and 43% respectively.
Return on
Equity
Year 1
=
=
Year 2
=
=
Year 3
=
=
Net Profit
x100
Common Equity
98041
x100
365,685
27%
258981
x100
624,666
41%
459183
x100
1,083,849
42%
Return on Equity
45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
102
1
2
Year
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
[Type text]
3) Return on Investment (ROI)

Return on investment also known as return on assets (ROA), which measures the overall
return that the business is able to make on its asssets. This ratio also known as return on
assets which measures the overall return that the business is able to make on its assets. The
return on investment of LoveFroyo for the first year is 18%, which means that for every
RM1 invested the company earns RM.018. We estimates that our return on investment will
increase to 34% and 38% for the second and third year respectively.
Year 1
Net Profit
x100
Total Assets
98041
x100
447686
22%
=
Year 2
258981
721517
36%
=
Year 3
459183
1196492
38%
x100
x100
Percentage
40%
35%
30%
25%
20%
15%
10%
5%
0%
103
1
2
Year
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
[Type text]
SOLVENCY RATIO
1) Debt-To-Equity
The debt-to-equity ratio refers to the proportion of the debt financing to the owners equity
contribution. This ratio is calculated by dividing the long-term debt by total equity. This
ratio measures the percentage of the business assets financed by creditors relative to the
percentage financed by the owners. LoveFroyo company has debt-to-equity ratio of 0.4 for
the first year, which means that for every RM1 invested by the owner the company has
RM0.40 debt financing. We estimates that the debt-to-equity ratio will reduce to 0.2 times
and 0.1 times. Our debt-to-equity is reducing because of LoveFroyo uses more equity and
less borrowings as the source of financing.
Debt-to-Equity
Year 1
=
=
Year 2
=
=
Year 3
=
=

Owner's Equity
72000
365,685
0.4
54000
616,394
0.2
36000
1,074,477
0.1
Ratio
Debt to Equity Ratio

0.5
0.4
0.4
0.3
0.3
0.2
0.2
0.1
0.1
104
Fruity Cool
KUANTAN, PAHANG.
Tel No =09-5361828
[Type text]
105

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Fruity Cool

LOT 52, GROUND FLOOR EAST COAST MALL

PURPOSE OF BUSINESS PLAN

As evidence that we are really interested in running a business.

As a guideline for us in making the decision to manage the day by day

To guide the manager to assess the business ventures objectively, critically

With the market observation and research on competitors strength and

: Lot 52, Ground Floor East Coast

: Lot 52, Ground Floor East Coast

: +609 536 1828

: +609 536 1828

: Fresh Fruit Juice

: 1st January 2013

Date of Registration : 1st December 2012

Bank Account Number

Ahmad As-Shaqawi Bin MohdZin

Muhammad Hambali Bin Mazlan

Siti Noor ZarifahBintiA.Rahman

This partnership agreement is signed by all partnership members:

AHMAD AS-SHAQAWI BIN MOHD ZIN

SITI NOOR ZARIFAH BINTI A.RAHMAN

KHUSNANIDA BINTI ZAKARIA

: Ahmad As-Shaqawi Bin MohdZin

Identity Card Number

: No.25, Kampung Sungai

: SPM and pursuing in diploma public

: General Manager of Fruity Cool

: Cashier at serbaneka shop

: Muhammad Hambali Bin Mazlan

Identity Card Number

: E-124 KampungWakaf Mempelam,

: SPM and pursuing in diploma public

: 1) Excellence in Operation Management

: Operation Manager at Fruity Cool

: Work as promoter at Jakel.

: Siti Noor ZarifahBintiA.Rahman

Identity Card Number

:Wangsa Maju,seksyen 1, Setapak,53300 Kuala

: SPM and pursuing in diploma public admin

: Financial Manager at Fruity Cool

: Promoter at Jaya Jusco

: Khusnanida Binti Zakaria

Identity Card Number

: SPM and pursuing in diploma public

: Marketing Manager at Fruity Cool

To become the Worlds Premier Frozen Yogurt Company, Offering Healthier,

LoveFroyo also focuses on

expanding and establishing

the branch outlets all over

Malaysians can enjoy our

Lastly, Love Froyo also

Cup with frozen yogurt

More Froyo More Healthier

Red (Intense, Passion)

Table 6.1: Position and the number of staff

SCHEDULE OF TASK AND RESPONSIBILITIES

Table 6.2: Schedule of tasks and responsibilities

To plan, implement and control the overall

To lead the company and develop the corporate

Responsible for the day to day running of the

To be accountable to the overall performances

Maintains administrative staff by recruiting,

Gathering, adapting, storing and distributing

Completes special projects by organizing and