Diploma in Mathematical Science

Faculty of Computers and Mathematical Science

Universiti Teknologi MARA Cawangan Johor,
Km 12, Jalan Muar,
85000 Segamat,
Johor.

Miss Norhafizah binti Abdul Razak

Lecturer of Fundamentals of Entrepreneurship
Faculty of Business Management
Universiti Teknologi MARA Cawangan Johor,
Km 12, Jalan Muar,
85000 Segamat,
1 st SEPTEMBER

Johor.
2016

Miss,
Submission of Business Plan Proposal ENT300

Referring to the matter above, we are Mathematical Science part 5 students would
like to submit our business plan for your analysis and references.
2. We manage to complete our business plan according to guidelines and
requirements that had given. This business plan help us in business proposed
deal in top management which is started with general manager and followed
1

by administration, marketing, operation and financial aspects.

3. If there are any mistakes or error in our business plan, it was from us. We
really appreciate to any comments or remarks that you have gave to us. Every
comment that you give, we learn and we will improved it and we also
improved ourselves as well.

4. Thank you for your guidance and time to go through our business plan with all
the data business that we have collect. This working paper is a group effort
and all experiences gained at valuable lesson for entire group member. We
hope that our business plan will satisfy your requirement for this subject
ENT300.

Your sincerely,

......................................................
(MUHAMMAD FAIZ IZZUDDIN BIN HAMDAN)
General Manager,
Le Scoops Enterprise.

ACKNOWLEDGEMENT
In the name of ALLAH the Most Gracious and the Most Merciful, Alhamdulillah all
praises to ALLAH for th strength and HIS blessing in completing this project and report. This
report was prepared for the subject Entrepreneurship Study (ENT 300), MARA University of
Technology ( Johor Branch, Segamat Campus).
Special appreciation goes to our lecturer, Miss Norhafizah binti Abdul Razak for her
supervision and constant support. Her invaluable help of constructive comments and
suggestions throughout the project works have contributed to the success of this project.
Apart from the efforts of ours, the success of this project depends largely on the
encouragement and guidelines of many others especially to Miss Norhafizah binti Abdul
Razak for taking the time to help us throughout the whole process of this project and also
provides us with a lot of useful information. We take this opportunity to express our gratitude
to the people who have been instrumental in the successful completion of this project.
The corporation and support received from all the team members including
Muhammad Faiz Izuddin binti Hamdan, Nur Ezzati Dayana binti Mohd Ramli, Farhana binti
Mohd Rahizam, Siti Norsazwani binti Mohd Sahaman, Muhammad Alif Asyraf bin Abu Bakar
and Nur Alia Farhana binti Muhammad Harith Fadzillah who contributed and are contributing
to this project, was a vital for the success. We are grateful for their constant support and
help. Without our corporation and guideline, this project would not have materialized.
Last nut not least, deepest thanks and appreciation to our parents,family, and other
too for their corporation, encouragement , constructive suggestions and full of support from
the beginning till the very end. Also ,a big thank you to all of ours friends and everyone who
have been supporting our work and have helped us. Thank you.

TABLE OF CONTENTS

NO

CONTENT

PAGE

INTRODUCTION

PURPOSE

COMPANY BACKGROUND

SHAREHOLDER BACKGROUND

14

LOCATION OF BUSINESS

22

MARKETING PLAN

24

OPERATIONAL PLAN

51

ADMINISTRATION PLAN

82

FINANCIAL PLAN

99

10

APPENDICES

120

11

PARTNERSHIP AGREEMENT

121-132

INTRODUCTION

1.0

INTRODUCTION
Le Scoop is a new home made ice-cream by which it will taste exactly like a cake. The

meaning of Le Scoop is that the ice cream will be in the form of scoop, not in the form of
popsicle or any other type of ice cream. There will be various type of cakes flavour such as
red velvet, mango cheese, brownies, tiramisu and many more.
Our product can trigger a lot of peoples interest ranging from 8 years old and above.
The sweetness of our ice cream is going to suit our customers taste. It is also handy and
easy to eat because we will be providing it in cones and also cups. People can also order
our product for special occasions such as birthday parties, baby showers, wedding and other
events as well. As we know, people nowadays prefer unique and cute foods for occasions
like these as it will attract people who came. Other than that, we will be providing
membership cards to those who are always coming to buy our product. With that, we will be
giving points after every purchasing and they will get a free ice cream when they have
reached 50 points.
Our business is located at The location of Le Scoop is at the following address, Lot
S43, No. 2, Jln Lagenda 3, Taman I-Lagenda, 75400 Melaka, Malaysia. We are choosing
AEON Bandaraya Melaka because the location is very strategic to attract the customers and
easy to find. This location also near to the Melaka Central, Tesco, Pasar Besar Melaka and
Mydin. Standing out from the competitors, the business can either by high the product
features, styling heritage and price. Our business is owned actively by partnership
incorporated as Le Scoop which supplies product based on food. Our business will begin to
operate on 1st January 2017.
Reasons why we chose this type of business is because we want to promote this kind
of product, which has not been widely introduced in the market before. Based on our survey,
people around Melaka have not yet familiar with this type of food and it is something new for
them to try and be experimental. This ice-cream with a flavor of cake can be a tasty dessert
for them to just sit down and relax and can even eat while walking around the shopping mall.
It is an easy kind of food where people can easily munch.
We believe that this business has a great potential to grow wider and it can produce a
high profits and great future expectations. As we all know that this ice cream is not the type
that the people would recognize since it is not has been spread at that particular area. So,
this is the time for us to shine with our new product which is ice cream with the various cake
flavor.

PURPOSE

2.0

PURPOSE OF PREPARING OF PREPARING THE BUSINESS PLAN

The business plan was prepared with a certain purpose. The purpose are as stated as
below:

To get a loan:

The business plan we prepared is to convince the banker in black and white that
the business is an ideal investment and expected to flourish in its industry, thus
obtaining and incremental rise up in the capital application in order to help the
business venture. The loan that we made is RM20,000.

As a guideline for day-to-day management of the business:

This is important to ensure that all the activities goes smoothly and we have
signed with the organizations goals and objectives in achieving long-term success in
the industry.

To be able to distribute business resources more effectively:

Our company will keep in touch with suppliers to get the resources for our
business to run effectively.

COMPANY BACKGROUND

3.0

COMPANY BACKGROUND

Name of Business

Le Scoops Enterprise

Business Address

Lot S43, No. 2, Jln Lagenda 3, Taman I-Lagenda,

75400 Melaka, Malaysia

Corresponding Address

scoops@gmail.com

Telephone Number

03-7972 7798

Form of Business

Partnership

Main Business Activity

Produce, selling and provide booking services

Date Business Registration

1st November 2016

Date Commencement

1st January 2017

Name of Bank

Maybank

Bank Account Number

5622-8757-5488

Equity Contribution (partners

and loan)

RM 34,000.00

10

3.1
VISION AND MISSION
3.1.1 Vision

To be the best possible ice cream in the nicest possible way and

further

strengthening of our leading position in the local market.

3.1.2 Mission

Providing top quality products, excellent service,aiming for fulfilling the satisfaction of
our customers and offering various selection of flavours of the highest quality
homemade ice cream.

3.1.3 Objective

To offer our community the products that are satisfying, unique and worth every
penny.

To accept new ideas and criticism.

To provide vacancy for the community

11

3.2

ORGANIZATIONAL CHART

GENERAL MANAGER
MUHAMMAD FAIZ
IZZUDDIN BIN HAMDAN

ADMINISTRATION
MANAGER
NUR EZZATI DAYANA
BINTI MOHD RAMLI

MARKETING MANAGER I

MARKETING MANAGER II

FARHANA BINTI MOHD

RAHIZAM

MUHAMMAD ALIF
ASYRAF BIN ABU BAKAR

OPERATION MANAGER

FINANCIAL MANAGER

NUR ALIA FARHANA BINTI

MUHAMMAD HARITH
FADZILLAH

SITI NORSAZWANI BINTI

MOHD SAHAMAN

12

3.3

LOGO AND MOTTO

3.3.1 Logo

Descriptions:
-

Le is the word for the in France. Scoop, because we sell the ice cream in the form
of scoop. We wrote hand made ice cream is because we made the ice cream on our
own. The colorful letter O can be defined as a colourful and attractive looking ice
cream, not dull ones.

3.3.2 Motto
Share a scoop, share a smile

13

PARTNERS BACKGROUND

14

4.0

BACKGROUND OF SHAREHOLDERS

4.1

GENERAL MANAGER

Name

MUHAMMAD FAIZ IZZUDIN BIN HAMDAN

Identity Card Number

850203-10-4505

Permanent Address

No 23,Jalan Petola, Taman Anggerik, 40100, Shah

Alam,Selangor

Correspondence Address

faiziizzudin@gmail.com

Telephone number

014-9074570

Date Of Birth

3 FEB 1985

Age

31 years old

Status

Married

Academic qualification

Degree in Investment Analysis, UiTM Shah Alam (20022005)

Young Talent Programe

Course attended

Young Entrepeneur
Young Self Management

Skills

Enterpreneurship skills and interpersonal skills

Worker at food festival, Shah Alam, Selangor (2006-2008)

Experience

Human Resources Employee,Felda Johore

Bulkers, Pasir Gudang, Johor Bharu (09-15)

15

4.2 ADMINISTRATION MANAGER

16

Name

NUR EZZATI DAYANA BT MOHD RAMLI

Identity Card Number

860328-06-5210
No 12, Taman Lestari Putra, LEP, Bandar Putra Permai,

Permanent Address

43300 Seri Kembangan, Selangor

Correspondence Address

dayananna@gmail.com

Telephone number

013-9074872

Date Of Birth

28 March 1986

Age

30 years old

Status

Married
Degree

Academic qualification

in

Business

Administration,

Universiti

Putra

Malaysia (2006 - 2010)

Good Admin In Action

Course attended

Bakery Class
Management In Business and Interpersonal Skills

Skills

Recruitment Consultant, Elite Professions Sdn Bhd Kuala

Experience

4.3

Lumpur, Putrajaya, Selangor (2012 2015)

MARKETING MANAGER I

17

Name

FARHANA BT MOHD RAHIZAM

Identity Card Number

860305-56-5298
No 20, Taman Lestari Putra, LEP, Bandar Putra

Permai,

Permanent Address

43300 Seri Kembangan, Selangor

Correspondence Address

frhnrhzm@gmail.com

Telephone number

012-6624098

Date Of Birth

05 March 1986

Age

30 years old

Status

Married

Academic qualification

Degree in Marketing, Universiti Putra Malaysia (2006-2010)

How

To

Communicate

and

Convice

Course attended

Bakery Class

Skills

Communication skill and interpersonal skills

Customer

Sales Executives AEON, JUSCO, Seri Kembangan,

Experience

4.4

Selangor (2011 2013)

MARKETING MANAGER II

18

Name

MUHAMMAD ALIF ASYRAF BIN ABU BAKAR

Identity Card Number

900530-10-6207
No 96, Jalan PP 2/3, Taman Padu Permai,

Permanent Address

43300 Seri Kembangan, Selangor.

Correspondence Address

alifasyraf96@gmail.com

Telephone number

011-23269327

Date Of Birth

05 March 1986

Age

26 years old

Status

Single

Academic qualification

Degree in Marketing, UiTM Segamat,Johor (2012-2015)

Course attended

Young Entrepreneur

Skills

Communication skill and interpersonal skills

4.5

OPERATION MANAGER

19

NUR ALIA FARHANA BINTI MUHAMMAD HARITH

Name

FADZILLAH

Identity Card Number

901015-05-5356
No

Permanent Address

48,Jalan

10/20,

Taman

Pinggiran,

43300

Seri

Kembangan, Selangor
aliafarhana90@gmail.com

Correspondence Address
Telephone number

013-6580622

Date Of Birth

15 OCT 1990

Age

26 years old

Status

Single
Degree in Operation Management,UiTM Shah Alam (2012-

Academic qualification

2015)

Course attended

Project Management Strategy

Skills

Computer skills

Experience

Operation Employee at Hup Seng, Ipoh,Perak (2015-2016)

4.6

FINANCIAL MANAGER

20

Name

SITI NORSAZWANI BINTI MOHD SAHAWAN

Identity Card Number

880928-10-6784
B-1-9, Vista Pinggiran, Taman Pinggiran Putra, 43300 Seri

Permanent Address
Correspondence Address

Kembangan, Selangor
norsazwani@gmail.com

Telephone number

010-7080954

Date Of Birth

28 SEPT 1988

Age

28 years old

Status

Married

Academic qualification

Degree in Finance, UiTM Segamat,Johor (2009-2012)

Course attended
Skills

How To Manage Income

Entrepreneur skills and interpersonal skills
Account

Experience

Assistant,

Syarikat

Zeva

Sdn.Bhd,

Serdang,Selangor (2013)

21

LOCATION OF THE BUSINESS

22

5.0 LOCATION OF BUSINESS

The location of Le Scoop is at the following address, Lot S43, No. 2, Jln Lagenda 3, Taman
I-Lagenda, 75400 Melaka, Malaysia

23

MARKETING PLAN

24

INTRODUCTION
A marketing plan is a business document written for the purpose of describing the
current market position of a business and its marketing strategy for the period covered by
.the marketing plan. Marketing plans usually have a life of from one to five years
Marketing plan allows an organization to bring together all the elements of marketing
thus providing clear direction in relation to the key marketing value drivers. Developing an
insightful marketing plan ensure marketers contribute at a strategic level in the organization.
To achieve business goal, marketing is needed to plan activities very well especially
in a dynamic environment where customer and competitors behavior change constantly.
The success of business venture depends on the ability of that business to offer by
the products and services that is demanded by the target customer group. In order to meet
customer demand, the product or services offered must fulfill the needs and wants of the
customer group.
When planning to meet customers needs and wants, a Business Plan must
incorporate a well-structured Marketing Plan. This is because the information contained in
Marketing Plan not only explains how the customers need and wants will be made but also
how the marketing effort will link the operational, administration and financial plans of the
same venture. For instance, the sales forecast under the marketing plan will influence the
decision on operation or rate of production. This also shows that the marketing plan has to
be done to ensure good business forecasting and effective strategies.

25

TYPE OF PRODUCT

Red Velvet Ice cream Cake

The Red Velvet Ice Cream Cake is our main product. This is one of the most product that
requested by customers especially teenagers and parents. This Red Velvet Ice Cream Cake
is very delicious to eat which the fillings is red velvet with cheese cake flavour. This flavour is
still new and there might be any additional flavour in future in order to fulfil our customers
requests.

26

Mango Cheese Ice Cream Cake

Other than our famous Red Velvet Ice Cream cake, we also have the Mango Cheese Ice
Cream Cake. It is also our customers

favourites. There are many requests from our

customers as the thick creamy cheese filling is so marvellous and the sourness mango fruits.

27

Brownies Ice Cream cake

De Scope also offers The Brownies ice Cream Cake to create more flavourful tastes to our
products. This Brownies Ice Cream Cake is filled with combination of dark chocolate and
Nutella. This made the Brownies ice Cream Cake taste so delightful and scrumptions.

28

7.3 TARGET MARKET

To ensure that marketing effort can fulfill customers needs and wants as well as
bring profits, we have taken steps to identify and focus our effort on a selected group of
customers. This is ensure that the marketing efforts taken are within our scope and
capabilities of our business. Target Market is defined as the group of goods and services.
With a clearly defined target audience, it is much easier to determine where and how to
market our company.
After much discussions and planning, we have a specific target market which is Batu
Berendam and Bukit Rambai. That being said, it does no mean we only focus on this group
of people and ignore others that are not in our target market, as the other group is our
secondary market and could also bring income to our business.
Our company aim to have customer from all range of age because it suitable for them
to eat especially for dessert and also for branch. Our company also divide our target with
common bases for segmentation which is we are more focus on people in Batu Berendam
and Bukit Rambai with also people who like to eat cake.

29

7.3.1 Geographic segmentation

Geographic is a part of our important segment to distribute the market of our product.
Melaka Tengah is develop places that has complete facilities around it. Many locals are
involved in the factory sector, particularly in the oil, gas and electronic surrounding the town.
There are some public listed companies with have their officers in Batu Barendam and Bukit
Rambai. In addition, Batu Barendam have many facilities in there such as Melaka Airport,
Clinic Veteriner Zafyra and education centre like University Multimedia. Furthermore, in Bukit
Rambai have Klinik Kesihatan Bukit Rambai, Kilang Papan RT (Melaka) with School around
it. So, the business can sell these products to local because there will be high demand for it.

7.3.2 Demographic segmentation

Marketer usually will take count on the demographic information since it is easily
obtain and have a direct effect on the consumers lifestyle, thus affecting our company
performance. Some common bases of the demographic segmentation involve age, gender,
income, ethnic background and family lifestyle. The population in Melaka Tengah is roughly
as in about 195,243 citizens. In addition, the business target are for kids, teenagers, adults
and old folks because the product serves a lot of flavours that suitable to be eaten. This is
because the product is easily to be served and the price is totally reasonable in the market.
Thus , everyone will love it with even afford to buy it. Basically the business main target are
for the people in Melaka Tengah that come from any standard of living. So, our product that
selling ice cream cake, we are for sure to get a good respond and popularity from resident
here.

30

7.4 MARKET SIZE

Nowadays, people are concern with unique type of foods, and so, there will seek products
that look unique in terms of the design that attracts them to buy it. Besides, customers also
preferred a product that is handy and prefers finger food. It is not heavy. For it is not
complicated. Market size is actually referring to the number of potential customer located in
a group of target including thus proportion controlled by existing competitors which has the
same target market.
150,113 is the population in Melaka Tengah in industry.
We estimated that 60% from the population would be expected customer in industry.
150,113 60% = 90,000
90,000 10% = 9,000 target customers monthly.

31

7.5 COMPETITORS
Competitors refer to a competition from other companies that are involved in the same type
of business and offer similar, substitute or other alternative of the competitor in terms of the
size, experiences and years in business, financial ability and product line. It is good to have
competition from other competitors so that we can improve our service. Therefore, Le scoop
have already done a survey at our identify competitors. We have already interviewed the
competitors and collect information as much as we could on the survey. From the survey, we
know the strength and weakness of the stall. The better performances that our company
provide, the more number of customer that we can have. The competitors are as follows :

COMPETITORS

STRENGTHS

WEAKNESS

Offers a friendly and

Slow services

personalized full-

Pricey

not that many

service dining
experienced

Well-known

many branches

wide product range

well-known

Secret recipe

varieties food

Baskin Robbin

32

7.5.2 RANKING OF THE COMPETITORS

RANK NO.

COMPETITORS

Secret recipe

Baskin Robbin

33

7.6 MARKET SHARE

Market share refers to the predictable potential sales of the business after taking into
consideration of the market size and competitors influences. As a new comer in the
business, we must have the nerve to venture and be brave to face with the existence
competitors who are doing the similar types of business with us. Meanwhile, to determined
the market share we have been resolute through the market size month and the products
that have been produced by our business.
Secret diligent has done some research and our market share depends on it. From the
observation that we made, seems like we have good potential to do this business. This is
because we find that some of our competitors do not provide good services and less quality
for their products. Based on random survey that we made, almost all the feedback that we
got were positive. Many people would try our product and said that this product is more
delicious and has high quality compared to other products. Below is the market share that
we have estimated before and after the entrance of Le scoop.

34

Table 7.6.1 market share before the entry of Le scoop.

b
COMPETITOR

BEFORE ENTRANCE

AMOUNT

(%)
Secret recipe

60

1,296,000

Baskin Robbin

40

864,000

TOTAL

100

2,160,000

Sales

40%
secret recipe

baskin robbin

60%

35

Table 7.6.2 market share after the entry of Le scoop

COMPETITOR

AFTER ENTRANCE
(%)

AMOUNT
(RM)

Secret recipe

50

1,080,000

Baskin Robbin

40

864,000

Le scoop

10

216,000

TOTAL

100

2,160,000

Sales
10%

secret recipe

baskin robin

le'sc
50%

40%

36

7.7 SALES FORECAST

Sales forecast is expected purchases from the identified target market. It is quoted in unit or
in ringgit for the period of a year or a month. The entrepreneur should consider of the factor
such as customer awareness, seasonal factors and characteristic of the business factor in
forecasting sales. In forecasting sales, we have taken some other factors to consider our
business based on the :
1

the number of competitors may increase at the operation.

Demand for the product and service will increase based on the promotions that have
been done.

All services and products that we sell are in RM (ringgit malaysia).

Per day production : 150 Scoops

Working per month : 30 days
Per month produced: 150 Scoops 30 days = 4,500 Scoops
Per year produced : 4,500 Scoops 12 months = 5,400 Scoops
Price per unit

: RM 4

Per year target

: 5,400 Scoops RM 4 = RM 216,000

37

SALES FORECASTING
MONTH

TOTAL

PRICES

SALES

UNIT

(RM)

FORECAS
T (RM)

JANUARY

2,700

10,800

FEBRUARY

3,240

12,960

MARCH

4,320

17,280

APRIL

4,860

19,440

MAY

3,240

12,960

JUNE

3,780

15,120

JULY

4,320

17,280

AUGUST

4,860

19,440

SEPTEMBE

4,860

19,440

OCTOBER

5,400

21,600

NOVEMBER

5,940

23,760

DECEMBER

6,480

25,920

YEAR 1

54,000

216,000

YEAR 2

59,400

237,600

64,800

259,200

(10%)
YEAR 3
(20%)

38

7.8 MARKETING STRATEGY

There are actually plenty of activities involving the target market strategies such as the
selection of the target market, the setting of a marketing objective, the development and
maintenance of a marketing mix and other activities that will produce satisfaction for our
target market. Usually the marketing strategies consist of four major steps or better known
as the 4Ps of marketing. If these steps are followed and planned carefully, it may produce
and result a creatively combined interrelated and independent marketing activities.
Lescoop has bright future to succeed in this business industry and is expected to produce
larger profits due to several factors. Our company will be providing excellent products and
services to satisfy our customer and at the same time making some profit as well. In
achieving our target, our company will be executing the marketing strategies by introducing
the product and service offered, price determination, locating a strategic place for our
company and also doing some promotion.
In other words, marketing strategies plays an important role in achieving our companys
objective by introducing and attracting the customers. That is why LeScoop is setting the
marketing strategy based on the 4Ps formula that stands for :
i

Product

ii

Price

iii

Place/distribution

iv

Promotion

39

Product and service

The first marketing strategy in 4 Ps formula basically begins with the product and service
offering. To attract our customer, we will be offering them high quality product and serving
them with the best services at a very reasonable and affordable price. This is to make sure
that our customers needs are not neglected and for them to feel comfortable coming to our
stall. We think that it is not right to our company to only concentrate on getting profit without
giving our customers the best service and product. Based on our target market that are
students, childrens, and adults, we have different strategy in our business to attract this type
of our customers based on their age and lifestyle to choose our product.
Our first mainly target customers comes from the students. Basically students age is range
between 12 years old until 23 years old that studied in the institutions around Batu
Berendam and Bukit Rambai. So, we can focus on our product by packaging method which
is in cups. Most of the students prefer in buying our ice cream for their friends as a present.
By designing our packaging with unique and beautiful features, this surely can attract them
to buy our product and can promote our product to their friends.
Secondly, our target comes from the childrens. As we know, childrens will love something
with variety of design and types. By providing an attractive design to our product which is the
ice cream, it will attract the childrens to choose our ice cream.
Lastly, we can attract adults citizen to choose our product by providing high quality and
healthy product. Adults now always concern about their health in choosing food that they
prefer to eat. So we take an alternative to serve our adults customers by labelling our
product from simple tags attached to our products packaging box. This can make them
more confident to choose our product because we have label our products with approved
certificate about quality and nutrients content in our product which is ice cream.

40

PRICE STRATEGY
The second most important strategy in business is price strategy. We made up some
strategy to promote our products to customers by planning some price tactics in our
business.

PROMOTIONAL PRICING
Our caf also will offer promotional pricing to our products in some important day such as
promotion for Hari Raya, Back To School and National Day. We will give special price to
every products they buy. From this, our income will increase more and at the same time
attract our customers too.

PROMOTION STRATEGY
LeScoop will be using plenty of methods and approach to advertise our products and
service offered. This is very important since it has been seen that a good promotional
strategy may influence and increase a companys income based on several major
companies that has already made an impact in the business industry. The main objective of
conducting a promotional strategy is to make sure that the customers are well informed
about our offer promotions and discounts. Another reason for informed about our programme
and other important agenda happening. Another reason for promotional strategy is to
attracted potential customers to come to our place and at the same time can promote our
business. This will be some of the promotional strategies that we will be implementing for our
business :

PACKAGING

We use cups as our packaging product. It is a perfect way to sell our product because it will
be easier for the customers to enjoy every bit of our ice cream without even have to bother
of the ice creams melt. It will also be easier for the customers to hold the ice cream and eat
them anywhere they want.

41

2) LABELLING
One of the ways to introduce our business and keep our customers informed about our
products and services is by using stickers on every cups. The information provided includes:
-

Address of the business

Phone number
Businesss logo
Businesss social networks

42

PRICE
Price can be defined as the amount of money charged to the customer for a particular
purchased. Our financial objective is we want to increase the output of every month and
achieve high profits every year.
Type of pricing strategy the business use is the cost that based on pricing. It is the simplest
and most commonly used pricing strategy. Cost based on pricing is based on the total cost
of the product or business plus a standard mark up. The mark up is the profit margin that is
desire from the sale of the product. The decision on the industry and the number and also
strength of the competitors in the same area or in the same industry.
Besides that, cost based on pricing is often used as a guide in pricing as for the other
businesss too. This strategy is used in certain circumstances such as business wishes to
finish the stock of goods, the business is confident that sales of other product will cover the
lost on the sales of the particular products and the business is utilizing this strategy to
penetrate the market.

Price = total cost per unit + mark up

= RM2.20 + (80% x RM2.20)
= RM3.96 ~ RM4.00

PLACE STRATEGY
The place or location plays an important role and is surely will affect our business. This is
why before setting up any business, we must, first consider the location that we choose on
building up our business. The reason supporting our chosen location, that will be in Batu
Berendam and Bukit Rambai, Melaka is due to its strategical location. It is located in the
centre of attraction and has a large target market. Besides that, the chances of our business
to survive will also be higher since we offer good product.

43

BUSINESS LOCATION
The location of Le Scoop is at the following address, Lot G78A, Ground Floor, Aeon
Bandaraya Melaka Shopping Centre 2, Jalan Lagenda, Taman I Lagenda, 75450 Ayer
Keroh Melaka.
LOCATION MAP

44

Promotion
Promotion represents all of the communication that a marketer may use in the marketplace.
Promotion has four distinct elements; Advertising, Public Relations, Personal Selling and
Sales Promotion. A certain amount of crossover occurs when promotion uses the four
principal elements together, which is common is in film promotion.

Signboards, banner and bunting

Signboards, banner and bunting are one of the best method to promote our Le Scoop.
Large signboards and bunting will be place infront of our stall so that people who are passing
by will be alert and notice about the business we are running. This signboards, banner and
bunting also are design attractively using bright colour to make sure that our target can be
achieved. The reason we choose the signboards, banner and bunting are :
-

Easy to be seen by our customer because of the size and clear

The signboards will include business logo, name, address, phone number, and

businesss website.
The signboards is place in front of our stall
Attractive design and colour will attract our customers

Characteristics of our signboards and bunting:

- size about 2 x 10 with stainless steel material for signboards while bunting are 6 x 2
- signboards with colourful light and easy to be seen
- the cost of our signboards is RM 900.00 and for bunting is RM 30.00

45

SIGNBOARD

46

BUNTING

Share a scoop, share a

smile
Red
velvet
Mango
cheese
Browni
es 03-79727798
Lot G78A, Ground Floor, Aeon
Bandaraya Melaka Shopping
Centre 2, Jalan Lagenda,
Taman I Lagenda, 75450 Ayer
Keroh Melaka Malaysia

Business Hour:
Monday to Sunday
10am-10pm

@Lescoop
Le Scoop

47

Flyers
Flyers is kind of promotion made in order to promote our product and services. It will
acknowledge customer about our product and services available in our shop and
advantages of purchasing it at our shop compare to others shops that promote the same
products. Flyers include information such as our promotions, products and services and
contact information. This will make it easier for customers and potential customers to contact
us in they are interested with our products and services.

03-79727798
Business Hour:
Monday to Sunday
10am-10pm

Share a scoop, share

a smile

Lot G78A, Ground Floor, Aeon

Bandaraya Melaka Shopping Centre 2,
Jalan Lagenda, Taman I Lagenda,
75450 Ayer Keroh Melaka Malaysia

@Lescoop

Le Scoop

48

Business card
Business card will be given to retailers, customers and potential customers. This is
one kind of promotion made. It will enable people commonly retailers and customers to get
more information about our products and services and make negotiations with us to
purchase the products and services. This card is completed with companys name, logo,
address, contract numbers and email address.

49

Marketing budget

ITEM

Signboards
Flyers

FIXED ASSET

MONTHLY

OTHERS

COST (RM)

EXPENSES (RM)

EXPENSES(RM)

1240
75

Business card

250

Bunting

2 x 30 = 60

Total

1,625

50

OPERATIONAL PLAN

51

INTRODUCTION
Besides administrative and marketing plans, a critical component entrepreneurs
should also plan is operations plan. The operations plan can be defined as the logistics of
the organization, such as the responsibilities of the management team, the tasks assigned to
each division within the business, and capital and expense requirements related to the
operations of the business.
While strategic planning provides the vision, direction and goals for the business,
operations plan translates that into the everyday workflow of the business that will hopefully
produce the outcomes defined by the strategy. Simply put, operation plan is the conversion
of strategic goals into managed execution. It deals specifically with the internal operations
and resources necessary to produce your companys product or service.
Operation activities are very important in organization especially in managing the
business input into output based on the quality accepted by the market. It is also important
to ensure the business will run smoothly. Operation plan is important because, it is a process
of charging input into outputs and thereby adding value to some entity, this constitutes the
primary function of virtually every organization.
An operation plan is also important because it helps your team to be clear about
where you will get the necessary resources and use those resources that you get efficiently.
Besides that, operations plan also clearly define the most critical resource requirements
which means lead to reduce the risks where possible, and prepare contingency plans where
necessary. It also tries to think about the long-term future of the project, including its
sustainability.

52

OPERATIONAL OBJECTIVES
Objectives are known as the purpose of operation in order to manage the operational
process. There are several objectives of operation plan for Le Scoop in order to run the
business efficiently, which are:

To increase the level of satisfaction of customer

To have a good relation between vendor customer
To ensure the stock of the products are sufficient
To ensure the business process work smoothly and effectively
To motivates the manager to get a better operation in flow chart

53

7.1

COMPONENT OF OPERATING SYSTEMS

In short, operational plan is one of the important elements in business plan because it

gives greater contribution in this business. An operation system consists of five subsystems
or components. The diagram below shows the five component that needed in the operation
system.

EXTENAL ENVIRONMENT FACTORS

OUTPUT

TRANSFORMATION
FACTORS

OUTPUT

FEEDBACK

7.1.1 Business Input

Inputs are raw materials or entities that proceed into a transformation process to produce
output. Its can be classified into three general categories which are general external, market,
primary resources. For Le Scoop, we use inputs or known as raw materials to produce ice
cream cake which is flour, sugar, eggs, oil, baking powder, cooking chocolates, whipped
cream and others.
7.1.2 Transformation Process
Transformation process is the actual process of physically changing inputs into output of
products and services. It is the main of operations management and can be viewed as a
series of activities along a value chain extending from supplier to customers. For Le Scoop,
the process is preparing the sponged cake, topping and cone then combined to create the
ice cream cake.

54

7.1.3 Output
Output is the accomplishment of operation system that is the greater value than the sum of
the inputs. It is the form of desired products and services. The output that we produce at Le
Scoop is the ice cream cake with colouring topping.
7.1.4 Feedback
Feedback is the process of making sure that the desires output are obtained by taking
actions at various points in the transformation process and then comparing to previously
established standards to determine if managerial corrective is required. Le Scoop always
make the final check on finish product to make sure our products will fulfil the customer
tastes and wants. So, from this process we can get the good feedback from customers.
7.1.5 External Environment
This element may affect the operation system either the production is successful or not. This
is due to the environment which is out of control of the organization. Examples of this
external environment are inflation, deflation, weather and more. For Le Scoop, the
competition from outside with the new ideas will give the impact on our product.

55

7.2

PROCESS PLANNING FOR MANUFACTURING

Planning process will explain step by step on how the process of making a ice cream cake
starts from the beginning to end.

CHECKING

PROCESSING

PACKING

SELLING

56

8.2.1 Symbol of Process Chart

SYMBOL

EXPLANATION

DESCRIPTION

Operation

Activities that modified,

transform or give value to
input.

Inspection

Activity that measure the

standard or quality.

Delay

The symbol is use when in the

process materials is restrained
in a location waiting for next
activity.

Storage

The symbol is used when

finished product or goods are
stored in the storage area.

Transportation

Movement of material or
goods from one place to
another.

57

8.2.2 Process Flow Chart

Buy the raw materials from the supplier

Check the qualities and the quantity of the raw material.(10 minutes)

Get the raw materials ready to be use.(5 minutes)

Mix the sugar with the butter. Then, put the egg with vanilla ---- and flour.
Steer all the ingredient in the mixer. (15 minutes)

Pour all the mixture in the tray and baked in the oven. (30 minutes at the
170 C )

To prepare ice cream, beat sugar and eggs for 5 minutes. Add heavy
cream, milk and vanilla extract. Mix until combined.

Cut the cake into small piece and stir into the ice cream. (1 minutes)

Cover and freeze 1 hour or until it become firm.

58

By using a scoop, put it in the cup and put the topping. (1 minutes)

Check the finish product before it sell to the customers. (1 minutes)

Finished product ready to be sold to the customers. (1 minutes)

59

8.2.3 Activity Chart

Greet the customers

Choose the ice cream and make an order

Received order from customers

Delay because waiting for the order

Take away
After received and provide the orders, customers make the payment

Waiting for paying the orders

Receipt are given to the customers after they make the payment

60

8.3

OPERATIONS LAYOUT

8.3.1 Layout based on the product

13 feet

8.5 feet

Freezer

Preparation Table

Sink

Cabinet Table and Oven

Tray Table

Counter

Table and Chair

Door

61

8.4

PRODUCTION PLANNING

8.4.1 Sales forecast per month

MONTH

TOTAL

PRICES

SALES

UNIT

(RM)

FORECAS
T (RM)

JANUARY

2,700

10,800

FEBRUARY

3,240

12,960

MARCH

4,320

17,280

APRIL

4,860

19,440

MAY

3,240

12,960

JUNE

3,780

15,120

JULY

4,320

17,280

AUGUST

4,860

19,440

SEPTEMBE

4,860

19,440

OCTOBER

5,400

21,600

NOVEMBER

5,940

23,760

DECEMBER

6,480

25,920

YEAR 1

54,000

216,000

YEAR 2

59,400

237,600

64,800

259,200

(10%)
YEAR 3
(20%)

62

Output per month

Average sales forecast per month = RM 36000
The sales price = RM 4
Number of output per month = Average sales forecast / Sale price per unit
= 18000 / 4
= 4500

8.4.2 Number of output per day

If the number of working days per month is 24 days (6 days / week)
= No. of output per month / no. working days per month
= 4500 / 30
= 150

8.4.3 Number of units per hour

Such as daily working hour = 10 hours
= No. of output per day / daily working hours
= 150 / 10
= 15

63

8.5

MATERIAL PLANNING

8.5.1 Material Requirement Planning

8.5.1.1 Material cost for Red Velvet Ice Cream Cake per 1 tray / 50 scoop

No

Material

Safety
Stock

Total Material

Quantity

Price(RM)

Requirement

Total
Price(RM)

Sugar

5%

0.144 kg

0.137 kg

2.30 per kg

0.33

All Purpose Flour

10%

0.187 kg

0.170 kg

4.50 per kg

0.84

Eggs

5%

9.00 per loaf

0.90

Vanilla extract

5%

3/20

1/20

2.50 per bottle

0.40

Cocoa powder

5%

0.053 g

0.050 g

9.00 per kg

0.50

Milk

5%

0.180 ml

0.170 ml

5.30 per litre

0.95

5%

0.018 kg

0.017 kg

9.60 per kg

0.18

Red Food Colouring

(Red Velvet)

Butter

5%

0.75 box

0.5 box

5.00 per box

3.75

Baking soda

5%

0.018 kg

0.017 kg

2.00 per kg

0.04

TOTAL

25.71

64

8.5.1.2 Material cost for Mango Cheese Ice Cream Cake per 1 tray / 50 scoop
N
o

Material

Safety

Total Material

Stock

Requirement

Quantity

Price (RM)

Total
Price(RM)

Sugar

5%

0.074 kg

0.070 kg

2.30 per kg

0.20

All Purpose Flour

10%

0.143 kg

0.133 kg

4.50 per kg

0.64

Vanilla extract

5%

3/20

1/20

2.50 per bottle

0.40

Cream cheese

5%

0.263 kg

0.250 kg

8.00 per kg

2.10

Graham cracker

5%

0.158

0.150 kg

15.00 per kg

2.40

Mango

5%

2.00 per pieces

4.00

Melted butter

5%

2/5 box

1/5 box

5.00 per box

2.00

TOTAL

11.74

8.5.1.3 Material cost for Brownies Ice Cream Cake per 1 tray / 50 scoop

Total
N
o

Material

Safety
Stock

Material

Quantity

Price (RM)

Requiremen

Total
Price(RM)

t
1

Casted Sugar

5%

0.105 kg

0.100 kg

3.20 per kg

0.34

Brown Sugar

5%

0.105 kg

0.100 kg

3.50 per kg

0.37

All Purpose Flour

10%

0.110 kg

0.100 kg

4.50 per kg

0.50

Eggs

5%

9.00 per loaf

1.80

Vanilla extract

5%

3/20

1/20

2.50 per bottle

0.40

Cocoa powder

5%

0.0315 kg

0.030 kg

9.00 per kg

2.84

Dark Chocolate

5%

0.420 kg

0.400 kg

17.00 per kg

6.78

Unsalted Butter

5%

1 box

2/3 box

6.50 per box

6.50

TOTAL

19.53

8.5.1.4 Material cost for all Ice cream per 1 tray / 50 scoop
65

No

Material

Safety
Stock

Total Material

Quantity

Price (RM)

Requirement

Total Price
(RM)

Liquid milk

10%

2.5

2 tin

2.50 per tin

6.25

Condensed milk

10%

0.55

0.5 tin

2.30 per tin

1.26

Eggs

50%

9.00 per loaf

0.90

Vanilla extract

10%

0.11

0. 1

2.50 per bottle

0.28

Ovalette

10%

0.275

0.25

6.70 per bottle

1.85

TOTAL

10.54

8.5.1.5 Total Material cost for all Raw Material per month
No

Ice cream

Price (per tray) (RM)

Quantity (tray)

Price (RM)

Red Velvet

25.71 + 10.54 = 36.25

30

1087.5

Mango Cheese

11.74 + 10.54 = 22.28

30

668.7

Brownies

19.53 + 10.54 = 30.07

30

902.1

TOTAL

2658.3

66

8.5.2 Identify Supplier

Material

Address
Best Bake Enterprise

All raw material

No. 57, Jalan Pasar Baru,

75100 Melaka.
06- 2816386 / 012- 6716148

67

8.6

MACHINE AND EQUIPMENT PLANNING

8.6.1 Amount of machine & equipment required

Planned Rate of Production per day X Standard production time
Machine productive time per day

Freezer and Ice Cream container

3 tray

45 min

1440 min
= 0.0938 per machine
Cake mixer
3 tray
300 min

X 45 min

= 0.450 per machine

Oven and microwave
3 tray

45 min

480 min
= 0.2813 per machine

68

8.6.2 List of Machine & Equipment

8.6.2.1 Machine
Machine

Quantity

Price/unit
(RM)

Total Cost
Monthly
(RM)

3290

3290

1890

1890

595

595

Ice cream Container

Cake Mixer

Oven and microwave

69

Freezer

600

600

200

200

80

80

6655

6655

Cashier Machine

Weighing machine

TOTAL

70

8.6.2.2 Equipment

Equipment

Quantity

Price/unit
(RM)

Total Cost
Monthly
(RM)

2.60

10.40

2.00

4.40

2.40

4.80

Spatula

Knife

Cutting Board

71

Tray

13.00

52.00

17.00

68.00

7.90

7.90

Mixing bowl

Cups Set

72

Scoop

25.00

75.00

8.50

8.50

1.90

7.60

25

80.3

238.6

Measuring jug

Ladle

TOTAL

73

8.6.3 List of machine supplier

Machine

Supplier
Kitchen equipment
14,16 Jalan Jati 2,

All Machine &

Equipment

Taman Jati,
75350 Batu Berendam,
Melaka

74

8.7

MANPOWER PLANNING

8.7.1

Amount of direct labour required

Planned Rate of Production per day X Worker Standard production time
Worker productive time per day

Operation manager
3 tray

X 20 min

420 min
= 0.1729 @ 1 operator

75

8.8
OVERHEAD REQUIREMENT
8.8.1 Operations Overhead

No

Types of Overhead

Monthly
Cost (RM)

Electricity

150

Water

30

Rental

2,000

TOTAL

2755

76

8.9

TOTAL OPERATIONS COST

Total Operation Cost

= Direct Material Cost (total raw material) + Direct Labor

Cost (total remuneration) + Overhead Cost (total operations overhead)

Total operation Cost

= 2658.3 + 1725 + 2755

= 7138.3

8.10

COST PER UNIT

Cost per unit

Total Operations Cost (RM)

Total number of Output (Output per month)

Cost per unit

7138.3
4500

8.11

RM 1.5863

PRODUCTIVITY INDEX (PI)

Productivity Index =

Total value of Output (Sales forecast per month)

Total Value of input (Total Operation Cost)

Productivity Index =
=

18000
7138.3
2.5216

77

8.12

LOCATION PLAN

Lot G78A, Ground Floor, Aeon Bandaraya Melaka Shopping Centre, 2, Jalan Lagenda,
Taman I - Lagenda, 75450, Ayer Keroh, Melaka, 75450, Malaysia
Le Scoop have chosen Melaka as a potential place for the business. The main
reason why the location is chosen as our production area is because the place is strategic
and it is the shop lot area. Many of the production area is taking place there in order to
produce a product or as a supplier. Le Scoop also chooses Melaka because it is one of the
development regions which is Batu Berendam and Bukit Rambai as a good opportunity for
us to market our product. Furthermore, our product is quite easy to be eaten and carried
anywhere. Beside that, our location is very near to the supplier so it can be reduce the
transportation cost.

78

8.13

BUSINESS AND OPERATION HOURS

Our business will operate for the 8 hours from 10 am to 9 pm for opening and one
hour ending for closing. So, it means our shop will be opened 1 hour from 9 am to 10
pm.
Business hour

Day

Working time

Rest time

Monday - Sunday

9 am 11 pm

1 pm 2 pm

Operating hour

Day

Business Time

Monday - Sunday

10 am 10 pm

79

8.14

LICENSE, PERMITS AND REGULATIONS REQUIRED

Most of the city, state and country law require business owner to operate business

with certain license and permit. Many businesses often required more than one licenses
and permit to legally operate. A process can be expensive, time consuming and
frustrating to deal with but business permits and licenses represent another set of legal
regulatory requirement. These must be obtained before we are able to officially open our
doors and operate our business legally.
Firstly, the most important thing that must to do is register our company at
Suruhanjaya Syarikat Malaysia (SSM). It is a certificate to commemorate the
incorporation of a company or registration of a business. The certificate will show the
company or business image to employees and visitors apart from providing background
information on the incorporation or registration of the company or business.
Moreover, to get the trustworthy from the customer and to distribute our product, our
company need to get HALAL logo that provide JAKIM. HALAL logo also important to
show that we are muslim and also Bumiputra product that use only HALAL raw material.
We also make sure that our workplace is clean and safe environment for the workers.
Last but not least, we have put the rules and user guide attached to the machine for the
workers safety.

80

8.15

OPERATIONS BUDGET

Item

1. Machine
2. Equipment
3. Raw Material

Fixed Assets

Monthly
Expenses
(RM)

Other
Expenses
(RM)

6655.00
238.60
2658.3

4.
5.
6.
7.

Utilities
Rental
Deposit for Rent
Deposit for
Utilities
8. Halal
certification

180.00
2,000.00
800.00
50.00
200.00

TOTAL

12781.9

81

ADMINISTRATION PLAN

82

8.1

ORGANIZATIONAL CHART FOR ADMINISTRATION AND FINANCE

DEPARTMENT
Structure based on function is organizational structure based on function is suitable
for business organizaions that functional specialize to perform the tasks. Activities may be
divided into marketing production administration and finance.

GENERAL MANAGER
MUHAMMAD FAIZ
IZZUDDIN BIN HAMDAN

ADMINISTRATION
MANAGER
NUR EZZATI DAYANA
BINTI MOHD RAMLI

MARKETING MANAGER I

MARKETING MANAGER II

FARHANA BINTI MOHD

RAHIZAM

MUHAMMAD ALIF
ASYRAF BIN ABU BAKAR

OPERATION MANAGER

FINANCIAL MANAGER

NUR ALIA FARHANA BINTI

MUHAMMAD HARITH
FADZILLAH

SITI NORSAZWANI BINTI

MOHD SAHAMAN

83

8.2

MANPOWER PLANNING

POSITION

TASKS AND RESPONSIBILITIES

Control all importance departments such as research and

development, finance, sales, human resource,

General Manager

production, marketing account and particular

organization.

Provide current and prospective employees with

information about policies, job duties, working condition,

wages, opportunities for promotion, and employee
Administration

benefit.

Executive
Plan, direct, supervise, and coordinate work activities of

subordinates and staff relating to employment,

compensation, labour relations and employee relation.

Marketing Executive

Able to evaluate market acceptance.

Develop strategies to market products or services of the

businesses.

Operation Executive

Making sure that the business is able to produce

product or deliver services accordingly to the
specification, quality and time specified by the
customer.

84

Develop and analyse information to assess the current

and future financial status of firm.

Financial Executive

Oversee the flow of cash and financial instrument.

85

86

8.3

SCHEDULE OF TASK AND RESPONSIBILITIES

POSITION / TASK

MONDAY SUNDAY

GENERAL MANAGER

Supervisor

ADMIN MANAGER

Cashier

MARKETING MANAGER 1

Cooking

MARKETING MANAGER 2

Cooking Assistant

OPERATION MANAGER

Packaging

FINANCIAL MANAGER

Buying stock

87

8.4

SCHEDULE OF REMUNERATION

POSITIONS

NO.OF

NET

EPF 13%

STAFF

SALARY

(RM)

SOCSO 2%

SALARY

(RM)

GENERAL

MONTLY
(RM)

1,833.00

238.29

36.66

2107.95

1,500.00

195.00

30

1725.00

1,500.00

195.00

30

1725.00

1,500.00

195.00

30

1725.00

1,500.00

195.00

30

1725.00

1,500.00

195.00

30

1725.00

9333.00

1213.29

186.66

10732.95

MANAGER

ADMINISTRATION
MANAGER

FINANCIAL
MANAGER

MARKETING
MANAGER I

MARKETING
MANAGER II

OPERATIONAL
MANAGER

TOTAL

88

8.5

EMPLOYMENT BENEFIT

a)

Salary

The salary for the worker is paid through Maybank account as stated in the employment
contract. Usually the salary will be paid at the end of the month. So, their salary will be given
on 27th. The salary increment will depend on the workers performance and contribution
towards companys sale and profit.

b)

Working Hours

Workers, who work with our company, have to work 6 days in a week. So every worker is
given one rest day based on their work shift. For the working hours, the workers start at
10.00am until 10.00 pm. For the lunch, every worker will be given 1 hour for break and 15
minutes for pray time.

c)

Employee Provident Fund (EPF)

The Employee Provident Fund (EPF) also known as Kumpulan Wang Simpanan Pekerja
(KWSP) which is a Malaysian Government agency under the Ministry of Finance. It manages
the compulsory savings plan and retirement planning for legally employed workers in
Malaysia. The Malaysian EPF was formally founded after the enactment of the Employees
Provident Fund Act 1991 (Act 452). The mandatory contributions based on the employees
pay are as follow:

Employer (company) 13% for any wages less than RM5,000 and 12% for more
than RM5,000.

The employers contributions are tax deductibles up to 19% of the employees pay. As such,
the company is encouraged to contribute more than statutory rate of 12% to enjoy greater
tax benefits.

d)

Social Security Organization (SOCSO)

SOCSO is a guarantee for workers in term of security and charity, workers will be able to
claim any compensation if they are involved in any accident. It has two types of social
protection schemes which are Employment Injury Insurance Scheme and Invalidity Pension
89

Scheme. Employment Injury Insurance Scheme provides protection to employees who are
involves in accidents arising out of and in the course of his employment occupational
diseases and also commuting accident. Invalidity Pension Scheme provides 24 hours
coverage for workers from invalidity or dies irrespective of the cause of death. The other
objective is to ensure payments are made to worker and dependent when an unexpected
incident occurs. The provision of this incentive is 2% from the workers salary.

e)

Welfare

Welfare means company must provide such facilities for employees while they are at work
unless unreasonable in terms of time, trouble, cost and difficulty. Welfare capitalism shows
that welfare benefits and services such as medical insurance pensions, food or transport
beyond cash wages. For our company, we provide some welfare for employees where is fuel
and telephone allowance.
Welfare facilities are those that are necessary for well-being of employees such as washing,
toilet, rest and changing facilities somewhere clean to eat and drink during the breaks.

f)

Bonus

The bonus usually paid used for pay for performance and working well in many instances
including when a fair share of an employees participation in the success of company
desired. A bonus payment usually made to employees in addition to their base salary as part
of their wages. Thus, bonus payment can act as incentives for managers attracting their
attention and their personal interest towards what is seen as gainful for their companies
economic success. Usually, managers pay bonus for celebration times like Eid Mubarak or
Chinese New Year.

g)

Annual holiday

Every employee is entitled to a minimum holidays under the contract services as defined
under the Employment Act 1955. These are types available under the Act are:
Weekly rest
Annual leave - working time of workers based on the schedule that we created as
guideline. Average leave for the workers is two day per week.
90

 Medical leave give medical leave to the workers who are not feeling well after
getting the ratification from the doctor.
Maternity leave for women workers they have their maternity leave for 60 days.
h)

Leave Public Holidays

Each employee is entitled to 10 days of public holidays for each calendar year selected from
all gazetted public holidays for the year.
10 days must include the following four days:

National Day
The Birthday of the King
Birthday of Sultan or the In-President of the State or Federal Territory Day
Workers Day Celebration

The remaining 6 days can be selected by the employer and the days to later can only
substituted with the consent of the employee. Employers must exhibit a notice stating the
place of employment of the selected six days before the start of each calendar year in
question.

91

8.6

OFFICE FURNITURE, FITTING AND OFFICE SUPPLIES

8.6.1 Stationery

NO

ITEM

QUANTITY

PRICE UNIT

TOTAL (RM)

(RM)
1

Hole Puncher

Ruler (1 packet 3 pieces)

Eraser

5.00

5.00

2.00

2.00

2.00

2.00

92

Pen (1 packet 5 pieces)

Staple (1 packet 3 pieces)

A4 Paper

2.00

2.00

2.0
1

2.00

7.80

15.60

93

Stapler

Scissor

2.00

2.00

1.00

3.00

2.00

2.00

Glue Stick (1 packet 3 pieces)

94

10

Ring files

11

Note Books (1 packet 3 pieces)

12

Stamp Pad

1.50

2.00

3.00

2.00

2.00

4.00

95

13

Stamp

14

Cup Pencil Case

15

Stamp date

3.50

3.50

1.
1

1.50

50

5.00

5.00

96

3.
16

Liquid paper

17

Calculator

18

1.50

00

10.00

10.00

2.00

2.00

Pencil (1 box)

TOTAL

24

54.80

69.60

97

8.6.2 Office Equipment

NO

ITEM

QUANTITY

PRICE

TOTAL PRICE

UNIT (RM)

(RM)

Telephone

30.00

30.00

Laptop

1500.00

1500.00

TOTAL

1530.00

1530.00

98

8. 7

ASMINISTRATION BUDGET

Item

Fixed Assets

1. Office Requipment
2. Renovation

3.
4.
5.
6.

Monthly
Expenses
(RM)

Other
Expenses
(RM)

1600.00
3000.00

Salary
EPF (13%)
SOCSO
Utilities (telephone &
internet bill)

10732.96
1213.29
186.66
75.00

7. Business
registration fee &
licenses

330.00

4600.00

12207.91

17138.51

TOTAL

99

FINANCIAL PLAN

100

INTRODUCTION TO FINANCIAL PLAN

The main objective on preparing the financial plan of Le Scoop is to get the relevant
statement for the financial plan. Financial plan is important in evaluating the financial viability
of the proposed business project.

OBJECTIVE OF FINANCIAL PLAN

To show the short-term and long-term financial requirement before we begin a

business.
To show the requirements are going to be financed by using internal and external
resources.
To show the projections of financial statements including the cash flow, profit and loss
and balance sheet.
To show financial analysis in order to determine the ability of proposed of business.

Before we start a new business we need to have a project implementation cost. Project
implementation cost is the total costs include short and long-term costs which needed to
implement the proposed business or project. Long-term costs are capital expenditure to buy
fixed assets such as land, building, equipment and others.

THE IMPORTANCE OF FINANCIAL PLAN

101

To success in the business, our businesss financial department plays an important role to
handle the cost or budget in small or big business. The financial plan can help in performing
and representing ability and capability of the business in running a business transaction and
activities. The important of financial plan are:

To determine the size of investment ( the project implementation cost )

To identify and propose the relevant sources of finance
To ensure that the initial capital is sufficient
To appraise the viability of the project before actual investment is committed
To be used as a guideline for implementation.

102

THE SOURCES OF FINANCIAL INFORMATION

Financial information is gathered through these budgets:

OPERATING BUDGET

FINANCIAL BUDGET
Financial Budget
Project implementation cost
Source of financing
Cash flow statement
Balance sheet

Administrative Budget
Fixture & Fittings cost
Office Equipment cost
Payroll
Other administration costs
Marketing Budget
Sales forecast
Promotional costs
Sales commission
Machinery & Equipment cost
Fixture & Fittings cost
Renovation cost
Direct labor
Direct material
Operation Budget

PROCESS OF DEVELOPING A FINANCIAL PLAN

103

7) Perform Basic Financial6)Analysis

Prepare the Pro-forma Balance
5) Prepare
Shee
th

104

OPERATING BUDGET

Administrative Department
Item

Fixed asset
(RM)

Monthly
expenses
(RM)

Other
expenses
(RM)

Total

Fixed Assets
Office equipment

1600.00

1600.00

Renovation

3000.00

3000.00

Working Capital
Salary

10732.96

10732.96

EPF 13%

1213.29

1213.29

SOCSO

186.66

186.66

75.00

75.00

Utilities
(telephone & internet
bill)
Other Expenses
Business registration
& license fee
TOTAL

4600.00

12132.91

330.00

330.00

330.00

17136.91

105

106

Marketing Department

Item
Signboard
(2 x 10)

Fixed asset
expenses

Monthly
expenses

Other
expenses

RM1240

Flyers

RM75

(500pcs x RM0.15)
Business card

RM250

Bunting

RM60

(6 x 2)

(2 x RM30)

TOTAL

RM1240

RM75

RM310

107

Operations Department

Item

Fixed asset
(RM)

Operation Equipment

238.60

Machine

6655.00

Raw Material

Monthly
expenses
(RM)

Other
expenses
(RM)

2658.30

Utilities

180.00

Rental

2000.00

Deposit for rent

800.00

Deposit for utilities

50.00

Injection typhoid

150.00

License and halal

certification

200.00

Total

6893.60

2658.30

3380.00

108

109

110

111

112

113

114

115

116

117

118

119

120

121

APPENDICES

122

PARTNERSHIP AGREEMENT

123

DATED
BETWEEN
MUHAMMAD FAIZ IZZUDDIN BIN HAMDAN

AND
NUR EZZATI DAYANA BINTI MOHD RAMLI

AND
FARHANA BINTI MOHD RAHIZAM

AND
MUHAMMAD ALIF ASYRAF BIN ABU BAKAR

AND
SITI NORSAZWANI BINTI MOHD SAHAMAN

AND
NUR ALIA FARHANA BINTI MUHAMMAD HARITH FADZILLAH

PARTNERSHIP AGREEMENT

124

PARTNERSHIP AGREEMENT

The partnership agreement is made on October 2016

MUHAMMAD FAIZ IZZUDDIN BIN HAMDAN (I/C 850203-10-4505) No 23,Jalan Petola,
Taman Anggerik, 40100, Shah Alam,Selangor
(Hereinafter called FAIZ) of the first part
AND
NUR EZZATI DAYANA BINTI MOHD RAMLI (I/C 900328-06-5210) No 12, Taman Lestari
Putra, LEP, Bandar Putra Permai, 43300 Seri Kembangan, Selangor
(Hereinafter called DAYANA) of the second part
AND
FARHANA BINTI MOHD RAHIZAM ( I/C 860305-56-5298) No 20, Taman Lestari Putra, LEP,
Bandar Putra Permai, 43300 Seri Kembangan, Selangor
(Hereinafter called FARHANA) of the third part
AND
MUHAMMAD ALIF ASYRAF BIN ABU BAKAR (I/C 900530-10-6207) No 96, Jalan PP 2/3,
Taman Padu Permai, 45300 Sungai Besar, Selangor Darul Ehsan.
(Hereinafter called ALIF) of the fourth part
AND
NUR ALIA FARHANA BINTI MUHAMMAD HARITH FADZILLAH (I/C 901015-05-5356) No
48,Jalan 10/20, Taman Pinggiran, 43300 Seri Kembangan, Selangor
(Hereinafter called ALIA) of the fifth part
AND
SITI NORSAZWANI BINTI MOHD SAHAMAN (I/C 900928-10-6784) B-1-9 Vista Pinggiran,
Taman Pinggiran Putra,SEKSYEN 2, 43300 Seri Kembangan, Selangor Darul Ehsan.
(Hereinafter called WANI) of the sixth part

125

WHEREAS:

A. The parties here are currently the partners to a business entity known as Le Scoop
Enterprise a partnership business registered under Business Registered Act 1956
and having its address at LG-40, Lower Ground Floor, IOI City Mall, Putrajaya,
Wilayah Persekutuan Putrajaya, Malaysia. (Hereinafter referred to as the
partnership)

B. The partnership is now carrying on the business of selling a cone cake and such
other related business activities (Hereinafter referred to as the partnership Business

C. The initial capital of the Partnership Business as Ringgit Malaysia Sixty Thousand
(RM 60,000.00) only.

D. The parties hereby agree to set out and regulate the terms and conditions governing
the relationship among them as partners to the Partnership subject to the terms and
conditions contained.

NOW ITS HEREBY AGREED as follows :

1.0 PLACE OF BUSINESS

The partnership Business shall be carried out at LG-40, Lower Ground Floor, IOI City
Mall, Putrajaya, Wilayah Persekutuan Putrajaya, Malaysia or such other place or
places as the partners from time to time may approve (hereinafter referred to as the
Demised Property)

126

2.0 DURATION OF PARTNERSHIP

The Partnership Agreement shall have full force from the date of this Agreement and
shall continue to bind on the Partners until it is determined as hereinafter specified.

3.0 CAPITAL AND ACCOUNT

3.1

The partners shall immediately after signing of this agreement pay into an

account to be opened in the name of the Partnership Business (hereinafter referred

to as the partnership account a sum of Ringgit Malaysia sixty thousand (RM
60,000.00) only or any other sum as may agree upon by the partners herein
( hereinafter referred to as initial capital ) the details of the initial capitals are as
follows

EQUITY

EQUITY

CONTRIBUTION

CONTRIBUTION

(%)

(RM)

MUHAMMAD FAIZ IZZUDDIN BIN HAMDAN

16.67

4000.00

NUR EZZATI DAYANA BINTI MOHD RAMLI

16.67

4000.00

FARHANA BINTI MOHD RAHIZAM

16.67

4000.00

MUHAMMAD ALIF ASYRAF BIN ABU BAKAR

16.67

4000.00

16.67

4000.00

16.67

4000.00

100

24,000.00

NAME

SITI NORSAZWANI BINTI MOHD SAHAMAN

NUR ALIA FARHANA BINTI MUHD HARITH

FADZILLAH
TOTAL

3.2 FAIZ and FARHANA shall the signature to the Partnership Account.
3.3

Any payment out of the partnership account shall have been approved by all

parties to this agreement.

127

3.4

The partners shall appoint an independent account (hereinafter called the

accountant) to manage yearly account of the Partnership Business.

3.5

The partners shall properly keep all books of account of the Partnership

Business at the office of the Partnership Business and will open for inspection by an
of the Partners hereto at any time
3.6
All the working staff will be appointed by both Partners, and their wages and
salaries and other emoluments will be fixed in the same time.

4.0 PROFIT AND LOSS

4.1 Each of the partners shall be entitled to the Partnership Business profit with the
percentage of their respective equity contribution as specified in clause 3.1 here in
and shall also bear all losses in the same proportions.

4.2 The Partners shall direct the Account in pursuant to Clause 3.4 late all assets and
liabilities of the Partnership Business and prepare a yearly balance sheet and profit
and loss account and share of profits.

4.3 All the balance sheet and profit and loss account and share of profits stipulated in
clause 4.2 herein shall upon its completion be signed by the thereafter the Partners
shall be bound thereby unless manifest error shall be found within one month in
which case error shall be rectified.

5.0 PARTNERS SALARY AND PARTNERSHIP MONIES

5.1 As compensation for partner service in and to the Partnership business each
partner shall be entitled to a salary of RM 1,500.00 each month, which shall be
deducted by the Partnership as an ordinary and necessary business expense

128

before determination of net profit. The salary of any Partner may, however be
increased or reduced at any time by mutual agreement of all the Partners.

5.2 The Partner shall be entitled to draw out of the Partnership Account on monthly
basis or as the case may be on account of their respective shares of profits as
specified in Clause 4.1 herein.

5.3 In the event the account taken by the Accountant appears that any partner or
Partners has drawn any sum in excess of their shares profits as specified in
Clause 4.1 herein be shall forthwith repay such excess into the Partnership
Account or to be deducted from monthly salary or next profit account.
6.0 DUTY AND LIABILITY

6.1 Each partner shall be just and faithful to the other Partner and shall diligently
attend to the partnership business and devoted their whole time and attention.

6.2 No partner shall without the consent of the Partners enter into any contract
engage in any business other than that of the partnership business or engage or
dismiss any employee of the Partnership Business or become bail or surety for
any person or lend any partnership property release any debt due to the
Partnership Business except in the ordinary cause of business draw accept or
indorse any bill of exchange.

6.3 In the event of any Partner shall engage in any other contract or business
transaction of any acts other than as stipulated in Recital B herein without the
consent of the other, the partner who unilaterally enter into such contract or acts
and fully indemnify the other Partners in the event the other partners is held to be
liable for such contract or acts.

6.4 In the event the Partners intend to engage employees, agents or any other
person for the purpose of the purpose of the Partnership Business, such
129

employee, agents or any other persons shall only be engaged upon mutual
consent and agreement of the Partners.

6.5 The partners shall be jointly responsible and liable for the rental of the Demised
Premises as specified in the Tenancy Agreement entered into between the
Partnership and the landlord of the Demised Premised attached herewith.

6.6 Each of the partners hereto subject that is herein otherwise provided shall:

a. Participants and attend to the business the greatest common advantage

of the partnership business
b. Be just and faithful to each other
c. Render the account and full information of all moneys affecting the
Partnership Business to each other.
d. Indemnity the Partnership Business for any loss caused to it by wilful
negligence or fraud in the conduct of the Partnership Business.
e. Attend to the Partnership Business diligently and actively.
f.

Not to withdraw any amount to his own benefits or use as remuneration

without the consent of the others, except to the extent here in before
provided.

g. Every party shall account for the profit earned from any transactions of
the Partnership Business or from the use of the property in any
transactions of the Partnership Business.

7.0 DISSOLUTION AND RETIREMENT

7.1 This partnership agreement may be determined by giving to other partner not
less than 3 month notice in writing and agreed upon by all the partners of the
partnership business.

130

7.2 If this Partnership Agreement shall be determined by notice pursuant to Clause

7.1 herein or dissolved by the death or bankruptcy of any partner or by order of
the court of the Partner whom notice was given or the surviving for solvent
Partner or the on whose application such order was made as the case maybe,
may within 14 days from the giving of such notice or within 14 days from such
death or bankruptcy or the making us such order as the case may be, by notice in
writing to the other Partners or their personal representatives trustee in
bankruptcy or receiver, elect either to have the partnership Business wound up
pursuant to the provision of the Partnership Act 1961 or to purchase the share of
the other Partner at the net value thereof as agreed between the partners giving
notice and the other Partner or his personal representatives trustee in bankruptcy
or receiver as the case may be (hereafter called the vendor) or in default of
such agreement as assessed by a value to be nominated by the Purchaser and
the vendor jointly in writing and in agreeing or assessing the net value of such
share the goodwill of the partnership shall be taken into account.
7.3 Any values so nominated or appointed as specified in Clause 7.2 herein shall act
as an expert and not as an arbitrator and his professional charges shall be borne
by the Vendors and the Purchaser in equal shares.

7.4 On the purchase by a partner of the share of the other partner pursuant to Clause
7.2 herein the purchase money shall be paid by the partner who purchases the
share of the other on a date to be agreed upon by the partner or their personal
representatives.

7.5 If a partner desire to retire from the Partnership Business he shall give to the
other partners at least one months written notice to that effect and shall on the
expiration of the said notice period be deemed to have retire from the Partnership
business.

7.6 If a partner desire to retire from the Partnership Business the retired partner shall
not be entitled to carry on the same or similar business in the same name as that
of the Partnership Business.
131

7.7 The dissolution of the partnership business or the purchase of the other partners
share by the remaining partners and the retirement of the partner shall not affect
the continuation of the Partnership Business under the trade name Rola DCosta
unless all the Partners mutually agreed to dissolve the Partnership Business.

8.0 CONTROVERSY OR CLAIM

Any controversy or claim raising out of or relating to this Agreement or the breach hereof
shall be referred to any court having jurisdiction thereof.

9.0 ILLEGALITY
Each provision of this agreement shall be constructed separately and in the event any
provision of this Agreement shall prove to be illegal or unenforceable, the remaining
provision shall remain in full force and effect.

10.0 ASSIGNMENT
Neither this Agreement nor any rights granted here under may be assigned extended or
otherwise transferred by either of the partner to any third parties without the written consent
of the other partner.
11.0 TIME
Time wherever mentioned in the agreement shall be of the essence of this Agreement.
12.0 NOTICE
Any notice required to be given by either of the partners here under shall be in writing and
shall be served by either of the partners here to on the other partner and shall be deemed to
be sufficiently served on the partner if left at or sent by prepared registered post to be
partners respective addresses as herein contained and of sent by post shall be deemed to
be served three days after the date of posting and shall take effect thereon.

132

13.0 BINDING EFFECT

This Agreement should be binding on the respective permitted assigns and heirs, personal
representative and successors in title of the partner herein.

14.0 INTERPRETATION
In this agreement unless the context states otherwise the following inter orientation shall be
adopted:
a) Words importing the singular number shall include the plural and vice versa
b) The headings to the Clause are for ease of reference only and shall not affect the
interpretation or construction of this Agreement
c) Words importing the masculine gender shall include the feminine and neuter gender
and vice versa

15.0 LEGAL FEES AND DISBURSEMENT

All legal fees and disbursement incurred or to be incurred for the preparation and
execution of this Agreement shall be shared equally by the partners herein.

IN WITNESS WHERE OF the parties hereto have hereunto set their hands the day and year
first above written.

SIGNED AND DELIVERED By

MUHAMMAD FAIZ IZZUDIN BIN HAMDAN

) ____________________________

In the presence of :-

) MUHAMMMAD FAIZ IZZUDDIN

133

BIN HAMDAN

SIGNED AND DELIVERED By

NUR EZZATI DAYANA BINTI MOHD RAMLI

) _____________________________

In the presence of :-

) NUR EZZATI DAYANA BINTI

MOHD RAMLI

SIGNED AND DELIVERED By

FARHANA BINTI MOHD RAHIZAM

) ______________________________

In the presence of :-

) FARHANA BINTI MOHD RAHIZAM

134

SIGNED AND DELIVERED By

MUHAMMAD ALIF ASYRAF BIN ABU BAKAR

) _____________________________

In the presence of :-

) MUHAMMAD ALIF ASYRAF BIN

ABU
BAKAR

SIGNED AND DELIVERED By

SITI NORSAZWANI BINTI MOHD SAHAMAN

) ______________________________

In the presence of :-

) SITI NOR SAZWANI BINTI MOHD

SAHAMAN

SIGNED AND DELIVERED By

NUR ALIA FARHANA BINTI MUHD HARITH

) ______________________________

FADZILLAH
In the presence of :-

) NUR ALIA FARHANA BINTI MUHD

HARITH FADZILLAH

135

136

137