Business Plan

Delight Ice-Cream

Business Plan
Day care center

Submitted to:
Maruf Reza Byron
Introduction to Business,
United International University,

Submitted by:
Dip Kumar Paul 111 121 498
Nazila Jahan
111 121 119
Aysha Akter
111 121 129
Md. Shafayat Hossain 111 121 142

Submission date:
April 25, 2012

Letter of Transmittal
25 April, 2012
Maruf Reza Byron,
Faculty, UIU
BUS 1102 (Introduction to Business),
United International University.
Subject: Submission of Business Plan.
Dear Sir,
It is our great pleasure to submit our Business Plan of our BUS 1102 course.
We, all the members in the group have tried our level best to follow your
guidelines in preparing our business plan. To make our plan specific and
organized we have collected as much information as we can. It also provided
us with an opportunity and challenge to develop our understanding and
knowledge in real life management. We earnestly thank you for your
guidance during the preparation of this business plan and hope you will
signify our combined efforts.
Thanking You
Dip Kumar Paul

Nazila Jahan

Ayesha Akter

111 121 498

111 121 119

111 121 129

Md. Shafayat Hossain

111 121 142

Acknowledgement

We would like to thank our teacher Mr. Maruf Reza Byron, who directed
us to prepare this business plan. We thank our other faculty who also
helped us to prepare this business plan.
On the whole we would thank our group members for their cooperation and
understanding to the fulfillment of our business plan.

Table of Contents

1.

Topics
Description of Business
1.1.
Vision
1.2.
Mission
1.3.
Goals

2. Description of Product
2.1.
Introduction
2.2.
Strengths
2.3.
Weakness
2.4.
Opportunities
2.5.
Threats
3. Marketing Plan
3.1.
Segmentation
3.2.
Targeting
3.3.
Marketing Strategy
3.4.
Positioning
3.5.
Pricing
3.6.
Marketing Budget
3.7.
Cost of Marketing
4. Operation Plan
4.1.
Market Research
4.2.
Production Process
4.3.
Project Implementation Schedule
4.4.
Production Capacity
4.5.
Man power Engaged in Production
4.6.
Fixed Assets
5. Organization and Management Plan
5.1.
Business Start up Activity and Cost
5.2.
Organization Hierarchy
5.3.
Salary of the Employee

Page

5.4.
Administrative Expenses
5.5.
Business Social Responsibility
5.6.
Research and Development
6. Financial Plan
6.1.
Startup Asset and Capital
6.2.
Startup Cost
6.3.
Total Revenue
6.4.
Break Even Quantity
6.5.
Sales Forecasting
7. Other Issues
7.1.
Legal Issues
7.2.
Ethical Issues
8. References

Todays market place is packed with a variety of food products and

unfortunately there are hardly any companies who have worked under icecream considering the benefits of young generation of Bangladesh. Our
company, DELIGHT ICE-CREAM has just started to work. We want to serve
the best quality ice-cream to the entire people. Our ice-cream is one of the

best and reasonable products that all can put faith and buy it without
hesitation. This paper will try to cover all about this new product, our views,
marketing analysis, organizational parts, financial plans and many things.

Vision
The vision of setting up this 123 Day care center is to become the market
leader in child care service. We want to establish it as the first successful day
care center in Bangladesh within 7 years. We want to expand our business all
over Bangladesh within 10 years.
Mission

Our Day care

Our mission is to introduce a new revolution in Child care.
Our Partners
We called our partners because it is not just our job, passion too. We
treat each other with respect and dignity.
Our Customers
Our target is to satisfy the customers. We supply them best services.
We listen to them and try to focus on what they want.
Our Branches
We will support our customers throughout our branches all over
Bangladesh. We will also provide Nanny/ Babysitters.

Goals
We will introduce excellent child care. We will search for better employees
and make them best through trainings. Our organization will help the
government to earn more revenue.

2.1 Introduction
Items

Products name
Choco Bar
Malai-Kulfi
Crunchy Nut
Crispy Rock
Butterscotch Ripple
Swiss Mocha
Lime Sherbet
Orange Delight

Lolly

Lemon
Orange

Cup Normal

Vanilla
Strawberry
Mango
Mango Kulfi

Cup Premium

Pista nut
Chocolate
Strawberry
Mango Mood

Cone

Big Cone

Cup 1 Liter Container

Vanilla
Strawberry
Chocolate
Mango
Ice Cream Cake

Cake

Super ice-cream cake

Some of our products:

2.2 Potential Internal Strengths:

Skilled manpower
Proven management

Cost advantages
Better advertising campaigns

2.3 Potential Internal Weakness:

Lack of clear strategy

Obsolete machineries & equipments
Not high profitability
Narrow product line
High competition

2.4 Potential External Opportunities:

Ability to serve high number of consumers

Expandable product lines
Ability to adopt new products
Pleasant situation among rival firms
Ability to grow due to increase in market demand

2.5 Potential External Threats:

Entry of new competitors

New entry and increasing sales of substitute products
Slower market growth
Changing buyer needs and tastes
Susceptible to seasonal and environmental variation

3.1 Segmentation:
We have more or less millions of children in Bangladesh aged between 4-13 years.
The number or the cluster volume of the market segment suggests that we have a
huge market segment to make an impact

.
The demography of our target market is given below:

Market Segments

Demographic

Geographic

Psychographic

Variables

Concentration

Age

Up to 4

Gender

Both Male and female

Religion

Irrespective of religion

Race

Irrespective of Race

Nationality

Bangladeshi

World Region

Asia

Country

Bangladesh

Cities

Reach both urban & sub urban

areas

Density

High

Climate

Humid & rainy

Social Class

All sections of people

Lifestyle

Urban , sub urban

Benefits

Quality

Loyalty Status

Strong

Behavioral

3.2

Targeting:

As we are mainly focusing on the Kids and since in our market segment we
have extremely focused on kids and young generation in the
DEMOGRAPHIC SEGMENTATION part. From the Geographic segmentation
we are emphasizing on the Cities ( all the urban ,sub urban , ex urban ).From
the Psychographic part we are mainly focusing on Middle class , Upper
middle class and Upper class family kids. Under Behavioral we are focusing
on regular, special, seasonal, holiday occasion .The customer will find the
best quality, service, economy, convenience facility or benefit from our
product .Our loyalty status is strong and absolute .

Our main Target consumer are the young generations of

Bangladesh .

3.3 Marketing Strategy:

There will be four types of strategy for marketing and they are
i)
ii)
iii)
iv)

Product
Setting an appropriate price
Getting the product to the right place
Effective promotional strategy.

Product:
Our product which is ice cream will be attractive with its colour combination
and taste. It will satisfy the customers need. It has the power to gain
customers attraction. We hope peoples reaction will be good after testing
this ice cream.

Setting an appropriate price:

Pricing the product is the mandatory for marketing. On this thing everything
depends. Price will be reasonable as we mentioned before that any kind of
people can buy this. Maybe the price is cheaper but the quality of the
product is high. It will come out with the expectation of the consumers.
Getting product to the right place:
After starting the company, now we have to look forward to the right place
where our product can get its maximum priority. Of course we will spread our
product all over the country. People will get our ice cream easily.
Effective promotional strategy:
To promote our product we will use posters on billboard, TV advert, publicity
through person. It will help us to create a relationship between us and the
consumers. They will know more about our product through the promotional
works.

3.3 Positioning:
In order to gain competitive advantage over our competitor, we will be
positioning our product by Product Differentiation. Product
differentiation(also known simply as differentiation is the process of
distinguishing a product or offering from others, to make it more attractive to
a particular target market.
This involves differentiating it from competitors' products as well as a firm's
own product offerings.
Our product is differentiated on flavors, fluoride & reliability and its extra
ordinary product design.

3.4 Pricing:
We made our price by time limits. We count 1 session by 4 hours. Each
session costs 150tk. But if our customers dont want to keep their children
for that long, they may keep their children in our center by 1 hour. Which will
cost 50tk each hour.
We also sell many different children products like stuffed toys, candy,
childrens book etc.

3.5 Service tactics:

We try our best to provide the best service to our customers in our
organization. We hire the best employees of the city. We have goodwill because
of our good behavior and reasonable price. We treat all of our employees
equally and treat all of our customers with respect. In order to ensure total care
of children, we have 24hours child specialists and expert nurses. We also have
best security 24hours. For special security we also hired Elite Force.

4.1 Market research

We monitor and analyze industry trends around the country, including in-depth data
on market share and market size.
Data and market analysis cultivates your organizations awareness of the ice cream
market and the greater competitive environment, ensuring accurate and focused
strategies for your business.
Market research supports every level of business, assisting in strategic
development, marketing, mergers and acquisitions, and brand management.

4.2 Production process

Raw materials: Today, ice cream is made from a blend of dairy products (cream,
condensed milk, butter -fat), sugar, flavorings, and federally approved additives.
Eggs are added for some flavorings, particularly French vanilla. The broad guidelines
allow producers to use ingredients ranging from sweet cream to nonfat dry milk,
cane sugar to corn-syrup solids, fresh eggs to powdered eggs. Federal regulations
do stipulate that each package of ice cream must contain at least 100% butterfat.
The additives, which act as emulsifiers and stabilizers, are used to prevent heat
shock and the formation of ice crystals during the production process. The most
common additives are guar gum, extracted from the guar bush, and carrageenan,
derived from sea kelp or Irish moss.
Ice cream flavors have come a long way from the standard vanilla, strawberry, and
chocolate. By the 1970s, the International Association of Ice Cream Manufacturers
had recorded over 400 different flavors of ice cream. In an ever-expanding array of
combinations, fruit purees and extracts, cocoa powder, nuts, cookie pieces, and
cookie dough are blended into the ice cream mixture.
Air is added to ice cream to improve its ability to absorb flavorings and to facilitate
serving. Without air, ice cream becomes heavy and soggy. On the other hand, too
much air results in ice cream that is snowy and dry. The federal government allows
ice cream to contain as much as 100% of its volume in air, known in the industry as
overrun.

Blending the mixture: The milk arrives at the ice cream plant in refrigerated
tanker trucks from local dairy farms. The milk is then pumped into 5,000 gal (18,925
1) storage silos that are kept at 36F (2C). Pipes bring the milk in pre-measured
amounts to 1,000 gal (3,7851) stainless steel blenders. Premeasured amounts of
eggs, sugar, and additives are blended with the milk for six to eight minutes.
Pasteurizing to kill bacteria: 2 The blended mixture is piped to the
pasteurization machine, which is composed

of a series of thin stainless steel plates. Hot water, approximately 182F (83C),
flows on one side of the plates. The cold milk mixture is piped through on the other
side. The water warms the mixture to a temperature of 180F (82C), effectively
killing any existing bacteria.
Homogenizing to produce a uniform texture: By the application of intensive air
pressure, sometimes as much as 2,000 pounds per square inch (141 kg per sq cm),
the hot mixture is forced through a small opening into the homogenizer. This breaks
down the fat particles and prevents them from separating from the rest of the
mixture. In the homogenizer, which is essentially a high-pressure piston pump, the
mixture is further blended as it is drawn into the pump cylinder on the down stroke
and then forced back out on the upstroke.
Cooling and resting to blend flavors: The mixture is piped back to the
pasteurizer where cold water, approximately 34F (1C), flows on one side of the
plates as the mixture passes on the opposite side. In this manner, the mixture is
cooled to 36F (2 C). Then the mixture is pumped to 5,000 gal (18,925 1) tanks in a

room set at 36F (2C), where it sits for four to eight hours to allow the ingredients
to blend.
Flavoring the ice cream: The ice cream is pumped to stainless steel vats, each
holding up to 300 gal (1,136 1) of mixture. Flavorings are piped into the vats and
blended thoroughly.
Freezing to soft-serve consistency: Now the mixture must be frozen. It is
pumped into continuous freezers that

can freeze up to 700 gal (2,650 1) per hour. The temperature inside the freezers is
kept at -40F(-40C), using liquid ammonia as a freezing agent. While the ice cream
is in the freezer, air is injected into it. When the mixture leaves the freezer, it has
the consistency of soft-serve ice cream.
Adding fruit and sweetened chunks: If chunks of food such as strawberry or
cookie pieces are to be added to the ice cream, the frozen mixture is pumped to a
fruit feeder. The chunks are loaded into a hopper at the top of the feeder. Another,
smaller hopper, fitted with a starwheel, is located on the front of the feeder. An
auger on the bottom of the machine turns the hoppers so that the chunks drop onto
the starwheel in pre-measured amounts. As the mixture passes through the feeder,
the starwheel pushes the food chunks into the ice cream. The mixture then moves
to a blender where the chunks are evenly distributed.

Packaging and bundling the finished product: Automatic filling machines drop
preprinted pint or half-gallon-sized cardboard cartons into holders. The cartons are
then filled with premeasured amounts of ice cream at the rate of 70-90 cartons per
hour. The machine then places a lid on each cartons and pushes it onto a conveyer
belt. The cartons move along the conveyer belt where they pass under a ink jet that
spray-paints an expiration date and production code onto each carton. After the
imprinting, the cartons move through the bundler, a heat tunnel that covers each
cup with plastic shrink wrapping.
Hardening: Before storage and shipping, the ice cream must be hardened to a
temperature of -10F (-23C). The conveyer system moves the ice cream cartons to
a tunnel set at -30F (-34C). Constantly turning ceiling fans create a wind chill of
-60F (-5 1C).
The cartons move slowly back and forth through the tunnel for two to three hours
until the contents are rock solid. The cartons are then stored in refrigerated
warehouses until they are shipped to retail outlets.

4.3 Project implementation schedule

Considering that the days of increased demand for ice cream are on weekends, set
the following schedule of hours:
Monday to Saturday from 7.00AM to 3.00 PM (A- Shift)
3.00 PM-11.00 PM (B- Shift)
We must consider special scheduling requirements shopping if we are located there

4.4 Production capacity

Our production capacity is 40,000 liter per day in two shifts.

4.5 Manpower engaged in production

The quality of employees and their development through training and education are
major factors in determining long-term profitability of our business. If we hire and
keep good employees, it is good policy to invest in the development of their skills,
so they can increase their productivity.

We offer seminars and workshops to help us start, or improve our business

operations. We focus on issues that impact small business operators from high level
business plan writing to daily operational issues such as customer retention.
Attendance is limited to 50-60 people each. Employee training workshops are also
offered.

4.6 Fixed assets

Accumulated
Depreciation

(162,873,22
9.00)

Counting
Machine

120,000.00

Fixed Assets
Group
Goodwi
l

389,575,322
.07
70,000,000.
00

The organization has some certain rules. There will be six promoters who will
work in different position with their own workers. In the management part
the main goal of the promoters will be to ensure the quality of products. In
the management team all decisions will be taken by the Chairman (selected
by the decision of the partners). Then there will be managing director
working under the Chairman. We have advisors like lawyers and tax advisors
as a member in advisor group. We have certain number of director. Each
director will work with their own worker. The director will be controlled by the
CEO of company.

5.1

Business start up activities and cost

In order to start our business we are assuming to deal with the following
financial information.
Assets:
2 mixture machines @ tk 80000 each
2 print machines @ tk 60000 each
License/registration fee including TIN, VAT Tk. 20,000 yearly
Some Fixtures and Furniture Tk. 30,000
Miscellaneous cost to start business Tk. 10,000
5 Pulling Vans @ Tk. 18,000 each
Expenses: A piece of land with one storied building with the rent of 15000
tk per month.
Employment of 8 workers:
3 workers @ Tk. 6,000 monthly working in
factory operation
3 workers @ Tk. 4,000 monthly working in
sales and marketing
2 workers @ Tk. 3,000 monthly working for
distribution
Utility Bills: Electricity Tk. 8,000 per month
Van Puller Salary: 3,000 each (6 pullers)
Promotional Activities: Leaflets: Tk. 5,000
Postures: Tk. 7000
Newspaper/Magazines: Tk. 15,000
Banners: Tk. 10,000
Tv commercial: 45000

5.2

Organization Hierarchy

5.3

Organization structure

Jawad Mostafa Rashid: Studying BBA in BRAC University. Has the

experience of leading many group project and leadership quality and will act
as the Chief Executive Officer in Blossom. He will be entitled to evaluate the
overall condition of the business and develop strategies with consent of
other partners.
Zissan Ahmed: Studying BBA in BRAC University will work in the firm as the
director of accounts and finance manager. All financial dealings and plans
will be done by him. Estimation of the every month project sales is done by
him. Moreover, he has to calculate the net present value from the expanding
project.

Anamika Almas: Studying BBA in BRAC University and will join the firm as
strategy planner. She has the experience of organizing various events in
club. She will work as the director of operation and design. She will look after
the overall manufacturing operation. Additionally, she would be responsible
for developing designs.
Farin Benazir: Currently studying BBA in BRAC University. She will act as
director of human resource manager. She will be responsible for dealing with
all workers regarding task distribution, compensation, working hours, conflict
issues etc.
Erfanul Hossain: Studying BBA in BRAC University will be dealing with the
field work. He will act as the director of sales & marketing. His key role
would be to search for new clients, keeping good relationship, satisfying
clients demands.
Fahima Habib: Currently studying BBA in BRAC University. She will act as
the director of distribution. She has lots of experience in distributing. Her
main object will be maintain the flow of marketing, ensure the proper
distribution of products.

5.4

Monitor and evaluation

It is important for every businessperson to evaluate his activities. In our

organization, we will have a monitor and evaluation team. With this
evaluation, the potential customers and investors will be ready to explore the
business opportunity. The main development of our company will be judged
by the increasing rate of the customers and the profit through our databases.
We will have to choose the right employee and buyer. As to monitor the profit
we will give our agents a number of customers to reach our goal of profit. We
have to monitor the daily increasing of the accounts sale. The operation
manager will monitor the selling and the activities of the employees. The
marketing manager will work for the increasing t of the advertising of our
website and work. The manager will check the business records on the daily
basis and give reports on the meeting to the partners and the owners of the
organization. He will have to monitor the intangible assets and compute it.
The location and the environment will be observed and controlled by the
operation manager.
5.5

Research and development:

By performing some basic marketing research, the business owners can

detect key demographic and market trends. Indeed every business can
benefit from a better understanding of its market, customer and competitors.
As marketing research is the vehicle for gathering the information that
serves as the foundation for the marketing plan. The objective of the
marketing research is to learn how to improve the level of satisfaction of the
new customers and find the ways to attract them. We can do marketing
research and according to that we can develop our business. We will follow
the systems like:
Evaluate the activities and techniques of the other companies in this field
We will research on Facebook, twitter and online social sites to know about
our customers choice.
We will talk with other employees and managers of other business.
We will make research on the articles, local articles and World Wide Web.
We will promote our website and business online and offline. We will give the
logo and the company name on employee cloths, business cards.
We will guarantee to provide 100% surety of ensuring Web privacy and the
security.

By these activities, we are planning to smooth the customer care service and
form website leasing activities.
5.6

Research and development

Our factory is a food base factory. A group of research committee will be

formed whose main work will research about the new taste. When people will
see something new they will search for that and they will also research
about the other companys products. They will prepare a plan of their work
and thats how they will be developed.

Liabilit
ies

Particular
s

Loan
Account
s

Share
Capital

Current Liabilities

Bank OD
A/c
Accounts Payable
Accrued Salaries
Advance Freezer
Rent
Current Account
With BOD
Factory Rent Payable
Guarantee-Liability
Liabilities for PF
Gatury-New
Liabilities of Humayun Kabir(Acnabin B.S)
Other
Liabilities
Provision for Capital
Expenditure
Provision for
Expenses
Provision for Interest
Provision For LTR
Security Depositcold Storage
Security DepositNew
Source Deduction

Branch/Divisions

Working Capital
Loan-LTR
Branch/Divisions/Pro
jects
Hire
Purchase

Amount

3,500,000
256,760
3,431,214.04
137,840.00
32,111,955.0
0
15,496,982.0
0
376,536.00
1,429,170.00
2,735,153.87
18,513,072.0
0
27,337,017.0
0
600.00
1,237,687.50
11,590,895.6
4
306,008.36
0.00
10,944,117.0
0
(1,155,165.7
0)
31,494,899.0
7
1.00
2,795,327.45

IDLC Finance
Limited
Term Loan -1#0071
Term Loan -2#0059
Term Loan -3#1270
Term Loan -4#1385
Profit & Loss
Accounts

Term Loan -5#0543

Current
Period
Profit & Loss
Appropriation

25,746,267.1
8
68,947,114.2
7
149,833,075.
00
154,032,773.
00

Accumulated
Depreciation

(162,873,229
)

Term Loan -7#0733

Opening Balance

Total (in BDT) :

18,356,487.1
1
4,193,302.60
34,975,671.8
2
17,641,862.8
2
11,396,304.0
3
49,862,103.1
2

Assets

Counting Machine

120,000.00

Fixed Assets Group

389,575,322.
07

Goodwil
Current
Assets

70,000,000.0
0

Patent And Tread

Mark

665,471.00

Advance for Capital

Expenditure

529,773.00

Advance for Service

Advance Income Tax

Advance to
Contractor

8,200,242.50
23,319,202.5
8
1,575,222.00

Advance to
Employee-Salary

1,783,068.00

Advance to
Suppliers

5,847,861.99

Bank
Accounts

47,129,016.3
7

Capital Machinary In
Transit

(0.03)

Cash in
Hand

19,827,905.3
7

Closing
Stock

160,092,908

DBDR

1,429,170.00

FDR

6,600,000.00

IOU

6,330,906.00

Liability for
Humayan Kabir

61,600.00

Materials-In-Transit

63,948,950.1
0

Other Deferred

60,400.00

Expenditure
Receivable From Humayun
Kabir-Old Director

18,677,972.0
0

Rental Advance

4,801,500.00

Security Deposits Held By

Others

2,152,185.00

Sundry Debtors

7,963,012.38

Preliminary
Expenses

VAT Current Account

9,870,652

Diff in Opening
Bal.

Preliminary
Expenses

16,174,231

6.2

703,867,38
7

Start up cost

Cost of Goods Sold

Dec-10
Amount

Opening stock of Materials

67,806,9
52

Add: Purchase of Materials

11,553,9

68
Goods Available for Use

79,360,9
20

Less: Closing Stock of Materials

66,325,6
20

Materials Consumed
Materials Adjustment
Materials Consumed after
Adjustment

13,035,3
00

Direct Labor

265,08
3

Factory Overhead

6,168,2
06

Work Cost

19,468,5
89

Add: Opening Stock of Work-In-Process

3,599,95
6

Less: Closing Stock of Work-In-Process

2,524,06
0

Cost of Production
Add: Opening Stock of Finished Goods
Less: Closing stock of Finished Goods
Cost of Goods Sold

20,544,
485
19,700,5
23
23,483,0
23
16,761,

985
Statement of Stock ( In Litre)
Opening Stock/Finished goods in hand
Production/Manufactured during the
month
Available
Sales during the month
Closing Stock/Finished goods in
hand

231,477
141,092
372,56
9
137,739
234,830

Statement of cost of Production

(Per Litre)
Cost of Production
Devided:Manufacture during the
month
Per Litre Manufacturing cost

20,544,4
85
141,092
146

Value of Closing Finished goods

Closing Stock/Finished goods in hand

234,830

Production cost Per Litre

100

Value of Closing Finished goods

23,483,0
23

Rate Per Litre

Material
Labour

100.01

1.88
Factory Overhead

6.3

43.72

Total revenue
Detail
s

Tk

REVENUES:
Service revenue
Sales revenue
Interest earned
Commissions received
any other
incomes
TOTAL
REVENUE

6.4

Break even quantity

3,000,00
0
4367899
8
3485789
2
4800337
0
1000000
00
2435629
877

BEP In 2011
BEP In Ltr
%

Particulars

Sales Price Per Liter

171

100%

Variable Cost Per Liter

.66

67%

Contribution Margin per Liter

56

33%

114

240,449,1
61

Fixed cost

BEP In Liter

4,268,123

Sales = Variable expenses

+ Fixed expenses + Profit
$250Q = $150 + $35,000 +
$40,000
$100Q = $75,000
Q = $75,000 / $100 per unit
Q = 750 Units

6.5 Sales forecast

Month

Forecast

Start Up

January

10,000

-80%

3000

+50%

8000

February

15000

-60%

6000

+25%

14000

March

15000

-40%

9000

+25%

14500

April

20000

-20%

12000

18000

May

25000

15000

20000

June

25000

15000

22000

July

40000

25000

-20%

38000

August

40000

20000

-20%

30000

September

40000

15000

30000

15000

+10%

35000

+30%

35000

+10%

30000

October

38000

November

36000

December

36000

Totals

1000000

Adjusted Seasonali
Sales
ty

12000

11000

70000

Final
Sales

9800000

7.1 Legal & Ethical Issues

In our business, we strictly maintain the following issues:

Use of child labour and forced labour

Production in sweatshops

Violation of the basic rights of workers

Ignoring health, safety and environmental standards

Our business is an ethical business and has concerned with the behavior of all busine
that operate in
The supply chain:

Suppliers

Contractors

Distributors

Sales agents