North South University

Department of Management
Semester: Summer-2018
Course Code: MGT 368, Section: 15
Business Plan: Supercell Gaming

Submitted to: Shabnin Rahman (SRS3)

Date of submission: 30\08\18
Group Number: 08
Name ID

Sabrina Priti 1420265030

Jannatul Ferdous 1321387030

Ehsanul Hadi 1510934630

Thasinul kabir Alavi 1511888030

Md. Mahdy Hasan 1510651030

Acknowledgement
For supporting this project since its inception, we would like to express a few words of

appreciation for certain individuals. It would not have been possible to complete this research

paper without the support, patience, and guidance of the people involved. We hereby, take this

opportunity to add a special note of thanks for Shabnin Rahman, our Entrepreneurship course

instructor, who undertook to act as our mentor despite her many other academic and professional

commitments. Additionally, we express deepest gratitude to all the individuals who provided us

with information, without whom we could not have conducted our primary research.

Furthermore, we must express heartfelt appreciation for our family members and friends who

were extremely supportive throughout the entire process. Moreover, we are indebted to each

other, the team members, who all worked hard in the collection of data and resource material for

this business plan of the Super Cell Gaming.

Executive Summary
Gaming is one of the major sources of entertainment now a day. People from various ages are

playing games every day. But most of the time people become hesitated whenever they go to any

shop to buy gaming computers, gaming consoles or other gaming accessories because most of us

don’t properly know about them or their price. So, here we come up with the idea of a gaming

shop which is called Supercell Gaming where we will be gathering of all gaming equipment’s

and services, establishing dynamic gaming platform and game playing zone beside that we will

be selling gaming laptops, ps4 games and devices and VR devices all together which is rare in

Bangladesh. Utilizing the growing trend of online businesses and digital marketing, the online

platform of Super Cell Gaming has been chosen for the business plan. A detailed analysis of the

macro (PESTLE) and micro (Porter’s Five Forces) environment for the business has been

conducted alongside a SWOT analysis and a stakeholder analysis. Then, the business model has

been presented with a business model canvas. Following that, the description of ventures for The

Super Cell Gaming has been stated. Next, we chose the service delivery model as our business

is based on procuring the products from outside suppliers and then delivering them to the

consumers. For the operational plan, technology usage is key as we are an online based company.

Following is the marketing plan which will utilize digital marketing strategies to generate

awareness for the brand and acquire customers. Then, the organizational plan states that the

company will follow a partnership form of ownership where the five founders are the partners.

A thorough assessment of risk follows including contingency plans. Afterward, the financial plan

is presented which involves the assumption for the business for a period of 3 years.

Table of Contents
1. INTRODUCTION ...................................................................................................................................... 1
2. BUSSINESS MODEL ................................................................................................................................. 4
3. Business Environment Analysis .............................................................................................................. 8
4. Description of ventures ........................................................................................................................ 14
5. Service Delivery Model ......................................................................................................................... 19
6. Operational Plan................................................................................................................................... 21
7. Marketing Mix: 7P’s.............................................................................................................................. 25
8. Organizational plan .............................................................................................................................. 28
9. Assessment of risk ................................................................................................................................ 31

11. Appendix .............................................................................................................................................

42
1. INTRODUCTION
We have become nostalgic whenever we think about our childhood memory. Beside all of the
things that we did, gaming took a huge place in our heart. We can still remember how we play
our favorite games at our colony’s game shops. But with the flow of time the whole gaming
concept has been changed. Now we use our own pc, play station and Xbox to play certain
games. Technology makes our life easier but also costlier at the same time. Most of the time
we become hesitated whenever we go to any shop to buy gaming computers, gaming consoles
or other gaming accessories because most of us don’t properly know about them or their price.
So, this is why we are here to provide each and every solution possible regarding gaming
accessories to our potential customers at an affordable price. Customers will also get to know
which product is matching according to their choices at their budgeted price.
We will create a gaming hub to bring all our gaming accessories’ sales and services under a
single roof which is rare in Bangladesh. Our company name is Supercell Gaming that. We will
be providing all in one gaming facilities for gamers, establishing game playing zone, selling
games as well as gaming equipment’s and devices. We have some several gaming shops in
Dhaka city but you can’t find any complete gaming solution there. So here we come up with
the idea of a gaming shop where we will be gathering of all gaming equipment’s and services,
establishing dynamic gaming platform and game playing zone beside that we will be selling
gaming laptops, ps4 games and devices and VR devices. We are giving everyone the chance to
become a complete gamer. We are targeting customer segments of 18 to 35 demographic and
focusing on upper to middle income earning people. Because they are our target market to
operate our business. Our vision is to build customer profile through website where we will sell
our products in online and also mobile app that will work for home delivery, discounts and
other related purpose.
Our online shop, Supercell Gaming, will be catering to those young and adult Bangladeshis
who are excessively interested and enjoy playing games. Therefore, we will bring convenience
and others related items to the doorstep of our consumers by providing an online gaming
platform through our website and mobile application.

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a. Name and address of the business
Supercell Gaming will exist through the online domain of Supercell Gaming.com

b. Name and Addresses of the principals

SL.# Name Address

1. Sabrina Priti 81/82(f)R.K.Mission Road ,Gopibag

,Dhaka -1203

2. Thasinul kabir Alavi 425, Road 7, Block D, Bashundhara,

Dhaka-1229
3. Md. Mahdy Hasan H-4, road-8, block-d, Mirpur 11,
Dhaka1216
4. Ehsanul Hadi 203/204, Malibag Bazar Road, Dhaka-
1217
5. Jannatul Ferdous 12/a Central Road, Dhanmondi, Dhaka-
1209
c. Nature of business

This business is based on E-commerce service oriented. Our business is can also be named as
a Partnership based business. The whole business will be going to conduct through online only
the delivery service will be manual and we will deliver through our delivery partner. They key
features of our business are-
1. Providing an online platform to the customers where they will get to buy gaming
accessories’ sales and services items.
2. We are only Offering B2C service through our website and mobile phone application
and 24/7 customer service.

d. Statement of financing needed

To begin our startup business, we really need a preliminary financial hold up to. Hence, we
estimated there will be a setup cost for corporate office, website building, mobile phone
application, store house, home delivery service, customer care service and other variable
expense. Basically, our key source of investment will be from our partners. The partners will
give total amount of 1,000,000 taka from which includes website and mobile application
development cost, trade license, legal issues cost, developing our items with new technology
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equipment cost TIN certificate, VAT registration certificate, import license (IRC), trademark
registration, shipment cost, office remodeling cost, office rent, ISP cost, store house cost also
there will be some operating costs like utility expenses, promotional expenses, employee
salaries, repair and maintenance.
As we are a new startup company we have to create responsiveness through advertisement both
online and offline. At first, we have to become a trusted business name in order that people can
rely on us. As a first mover we have to make people understand about our service by providing
quality service, standard products and generate emphasize on customer satisfaction which will
direct to allegiance, loyalty and will also help us to capture a lot of money to cover the primary
expenditures.

e. Statement of Confidentiality
We have to give the highest concern to sustain our confidentiality among the partners and the
parties of our business as it is a startup business. According to the idea of partnership business,
we believe that we must keep confidential and no one of us will share any kind of information
outside of the business. The Board of Directors will take Decisions and only they have right to
make any kind of changes or modifies. Since our idea is unique so we have to make sure to
keep each and everything confidential in order that other competitors might not get our
information in future to sustain our business in the long run. If any of members reveals our
information with other parties, we have right to take legal action against those members. As
term of partnership business, the undersigned readers of this business plan understand and
accept that all of this information is highly secret, and will never reveal any information marked
confidential here to any other parties, without the approval of all the owners.

Signature of Agreement
TITLE
(Owner) Date

TITLE
(Owner) Date

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TITLE
(Owner) Date

TITLE
(Owner) Date

TITLE
(Owner) Date

2. BUSSINESS MODEL
a)The Business Model Canvas
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 Key Activities Key Partners Customer Value Proposition Customer Segments
Relationships

• All in one • Investors • Long-term • Game

gaming • Foreign relationship development • 18-35
demographic
facility for suppliers • Special discount • Dynamic gaming
gamers • Internal for loyal platform
Suppliers customer • Best gaming • Upper to middle
• Establishing • income earning
Free lancer • We will create service for all
game people
customer profile platforms.
playing through website.
zone

Key Resources Channels

• Making
& • Proper • Social media
Selling knowledge
games about the • Internet
market
• Selling • These channels
gaming • Upgraded are cost efficient
equipment gaming
and devices devices

• Demand of
customers

Cost Structure Revenues

• Payments of freelancer • Selling games

• Developing and maintenance cost • Showing ads

b. Pricing Model
SL Product Quantity Buying Selling
per unit price(taka) price(taka)

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 1. DVD Games 1 3500 3800

[ FIFA, Call of Duty, Need for Speed, Gta

V]

2. Joystick

Xbox 1 2700 2800

Play station 1 3000 3300

Logitech 1 2000 2200

A4 tech 1 1200 1500

3. Play station 1 27000 32000

With 1 joystick & 1 game

4. Graphics card 1 13000 15000

Nvidia 1050

Nvidia 1060 1 28000 31000

Nvidia 1070 1 40000 44000

5. Gaming Mouse 1 800 1100

6. Google play card\ gift card [ PUBG, COC, 1 300 400

CR]

Mobile games

c. Social Goal
Under the given set of principles from the government and furthermore from social viewpoint
each sort of business or association requires to take after a few tenets and controls. Although
our business has not sufficient to provide large amount for social responsibilities, hence we are
trying to focus on some similar method for keep up social purpose as like we are giving open
door as worker of transportation division. By thusly we will keep up the social duty from the
perspective of business segment.

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d. Sustainability
Gaming business has just got mass consideration and individuals are purchasing a lot of items
on the web. So, we could expect that it will have a blast inside next couple of years. Our
business can consider as something worth being thankful for this. Meanwhile it will persuade
harder to be practical in the aggressive market. We will focus on the variables that are critical
for maintainability.
Customers are the central part of any business. We will think our earnest challenges to make a
decent seller with our customer. We will make an effort to get the consideration of our
focusedon customer and stab to hold them. As it is an online business, the customer would
speak with us. We will set up our representatives in way that they would have the correct
aptitudes and state of mind to speak with the customer. Their behavior would converse to our
image to an incredible arrangement. We would try to have manageability through working up
a polite organization with the customer through our behavior.
An additional key angle would be Delivery for having manageability. Moreover, we would
need to be tremendously cautious about the carrying time as we are conveying the item from
different nations. We would endeavor to be trustworthy with the delivery time and also
monetarily independent with time.

e. Eco-Friendly

As it is an online business, it will be eco-friendly. We are not utilizing any material that is
destructive for the earth. In addition, we are not producing any item. Literally we are bringing
it and handing over. In this way, we assumed that there would not be frequent concerns with
eco-agreeableness. We also suggest are marked items.
Therefore, we won't have the threat of wellbeing dangers with our items. We won't offer any
antedated or out dated items. Considered of All things, we would assurance that the home
conveyance we are giving is done in a domain agreeable way.

f. Ethics
Maintaining ethics in a business is equally important as making profits. For this reason, we will
be decent in terms of all the transactions we make. Any kind of issues would be informed the
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customer beforehand. We would never try to ploy our customers with overpromise. We would
be informed the accurate time required to deliver the product to the customers. If for some
reason it gets delayed, that would be informed too. Thus, we would not any compromise with
quality and services from our side.

3. Business Environment Analysis

a. PESTLE ANALYSIS
PESTLE analysis is one of the most significant parts for any organization. It helps an
organization to understand business condition and the risks associated with market through
providing an apparent and clear view of external environment. The PESTLE analysis of our
business is discussed below:

Political: On the perspective of our Country, Political factors will definitely have a huge
impact on our business. For our business these factors are must be considered:

Unstable Political Situation

Political stability is also very important for our business. If political situation is not stable, we
will face problems like less order from customers, lack of transportation system etc. Trading
policies fixed by government is also an important issue for us. Government may change trading
policies of country. It might create problem for our business. If foreign countries impose any
restriction for importing products, it will be very difficult for us to import the items.

National Election

We will do online video games business. If the government changes, we might face some
problems regarding tax rate, IT or technological issues. Moreover, the national election is
forthcoming at the end of the year. Most of our items will import based on customer demand.
If new government comes and imposes added tax for importing foreign items, we might have
to modify the revenue structure of our business.

Pessimistic investor
As we are first mover of this business, it will be difficult for us to arrange or seek outside
investor for our business. The national election is coming up at the end of the year so that it
will be assumed the political situation is going to be unstable. In this kind of situation, the
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investors are pessimistic about the return on investment. So, we may face difficulty to raise
fund for our business. As from the financial analysis we can see that we will be able to reach
our breakeven point at the third year but the investors may doubt about our return Government
may change trading policies of country and it might create problem for making pessimistic
investor of our business.

Economic: Economical factors are the key factors for any business. Any types of changes in
economic factor may result a huge change in our business structure.

Interest rate

Foreign exchange rate often fluctuates frequently. We might face some difficulties regarding
that. Trade tariffs are also a threat for us because if government gives permission to outsiders
to operate online gaming business in Bangladesh, it will create more competitors for us.

Affordable for target Customer

Local economic situation will play a vital role for our business. People will spend it such as
these amusement products so our business will also grow up by getting more orders from
customers, if they have enough money in their hand.

Social: Social factors are also a vital element for any business organization. Influence of
outdoors and adaptability issues are one of the key elements of social factors. Demography is
also a very important factor because customer demand mainly rises from their demographic
trends. Factors are influenced which are-

Elders Misperception
Our business is completely based on young and adult generations which are interested in
playing video game. In our society parents think about the education of their children as
religion. It is a common scenario that They always desire to see their children busy in study.
So, they may think that our gaming hub can hamper the education of their children. They may
not want to see their children playing in our gaming hub. This might be an indirect threatened
for our business.
Influence of outdoor game supporter
There are another group of people who don't support video game for entertainment and
refreshment. From their view, outdoor games are the best method of refreshment for both
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physically and mentally. They think that video games are addictive and it diminishes coherent
thinking power of a people. We may get pressure and difficulties from this group as well.

Technological: Now a day's people of Bangladesh have general knowledge of technological

improvements. So, Technological factors will be very crucial for our business as our business
is technology based. We considered those
Rapid technological Advancement
We are focusing on using advanced technology. As the technology of gaming world is
developed, the ideas of our business have to develop. We have to design our accessories,
website which is very advanced for our customers.
Pressure of continuous Improvement
Our entire concept is completely dependent on technology. And technology is the thing which
improves very rapidly. If we don't do continuous improvement in our technology then it will
be difficult for us to survive in the market.

Legal: For any business, Legal issues are very significant. the whole organization’s revenue
structure can be changed in Any changes in law. If government changes the law for online
business it will be complicated for us to run our business easily. Competitive regulation is also
making an impact on our business. As Consumer protection is very important, we have to keep
consumer data could be beneficial for us. We can keep our reliable customer and from reliable
customer we can get more customers.

Environment: aspects of environment not only related to climate, weather, geographic location
global change in climate but also to ecological, stakeholder values, management style,
environmental regulations, customer values, market values etc. Business environment is
different from natural environment. Business environment is 2 types- internal environment and
external environment. Internal environment consists of resources and abilities and external
environment consists of market scan and scenarios. Our company has come up with an effective
management style to serve customer in the best way. Our business products will not be harmful
for environment. So, any changes in environment regulations do not affect too much in our
business.
b. Porter’s five forces

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Porter's Five Forces model issued to analyze the industry structure of any organization, its

corporate strategy and measure competition intensity, attractiveness and profitability of an

organization. These forces are:

Threats of New Entrants

The idea of our business is completely new in the perspective of Bangladesh because whole
business is based on online. Our idea of game hub is valuable and rare but not inimitable.
Because form the market analysis we realized that the "Game Hub" has good demand in market
and there is nobody in Bangladesh is not doing business based on this concept. But our concept
is not inimitable. Competitors can arise very quickly if they see that this business has good
opportunity to gain profit. For this we have to focus on the customer satisfaction and their needs
to increase our lead time.

Bargaining Power of Buyers

As we are the first mover, and presently we have almost no competitors around in this sector,
we expect our buyers’ bargaining power will be low. Since we are providing as the only one
shop in Bangladesh, we will offer only B2C fully automated service at a reasonable rate along
with customer help line service. Customers have no other alternative to switch, and thus they
cannot influence the price.

Chance of the business

Bangladeshi youths love playing games and also consider it to be a productive, time-spending
acquaintance since they believe it can help to relieve their stress. But there have been some
difficulties that we do not have enough outlets which are capable to provide us with the gaming
equipment. So, Supercell Gaming steps in this phase of the market of this industry with an
outlet to solve the problem of the existing and potential “gamers in the Bangladesh. As
Bangladesh is a developing country which is expecting to be a middle-income country by 2021
and the unremitting innovation in the technological area, we can say that there has a big chance
of gaming industry to sustain itself in the market.

Competitive Rivalry

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In every industry Competitive Rivalry exists, when there are a good number of competitors in
the market. Currently, we don’t have any competitors in the industry, so we expect no
competitive rivalry initially.

c. SWOT Analysis

Strength

 We have specific focus group for our business so that we can easily estimate our
customer needs and also doing plan to gain profit.
 As a first mover of this business, our concept of game hub is not inimitable.
 Supercell Gaming are selling all brands and new items here. Supercell Gaming doesn't
offer any second hand or restored merchandise.

 24 hours service to build up a Strong network with the customer

 Easy to remain in touch and build relationships with customers (email, texting, social
media)
 As a first mover, we will get the cost advantage from this industry.

Weakness

 Though we have analyzed the industry through surveyor secondary information, still
we have Lack of industry analysis and experience.
 As a new comer, we do not have sufficient budget for analyzing advanced technology.
 Emphasis more on marketing techniques like test marketing, print and online ads.
 We do not have any brand recognition
 As we import our product, we could not give any discount on particular items.

Opportunity

 As a first mover, we do not have any competitor.

 To establish a good image, initially we offer emergency delivery system.
 Playing games is considered as refreshment for young generation.
 Presently People are like to expense for these kind of refreshment

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  The online market in our nation is as yet a developing business sector with a
considerable measure of conceivably.

Threat

 As a first mover, it is not easy for our business to proper use of advance technology.
 To start our venture, unstable political issue will be major crisis for the investors to
invest in our business.
 Any kind of government restriction and legal issue might be affected our business.
 If once a competitor enters the market, it might definitely a threat for our business.

d. Stake Holders Analysis

Key Stake Holders:

• Investors

• Partners

• Employees

• Customers

• Government

• Land Owner

• Broadband Service Provider

• Legal Authority

• Police

• Security Guards

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 Keep satisfied Manage Closely

Investors Partners
Customs Police Customers
Legal Authority

Monitor Keep Informed

Government Employees
Delivery Security Guards
Broadband Service Provider

4. Description of ventures

A. products

Our business is mainly online based so we have to keep in mind that we need to keep all the relevant

products to gaming so that we can satisfy our customers. We can go for other side products after

covering our main target. We have already discussed our targeted segment earlier and this can help us

too for making our targeted customer segments. If we can meet the main requirements of our customers

then we can go for the less important products too.

Our main products are directly related to gaming like games [ Dvd games, online games], gaming

equipment’s like joysticks, play stations etc. we can sell some other products if the customers want like

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 gaming mouse, gaming keyboard, Xbox, Xbox joysticks, Graphics cards etc. and we can deliver the

products to our customers according to their demand.

Products
Games

Dvd games[ Fifa, Call of duty, Need for speed etc] Online games [ PUBG, clash royale,,coc]

Joysticks Joy sticks

Play station Logitech

Xbox A4tech

Gaming graphics Keyboard

Nvidia [asus, gigabyte] Gaming

Amd Mechanical

Gaming Mouse Gaming poster

Google play card\ gift card

b. Service

Recently most of the business are online based. So, all the owners of these online businesses know about

the basic of online business. So, we can say that this is a competitive field. Doing online business is

very profitable if one knows the system but it could be very costly at the same time if one doesn’t know

much about the market and customers. We have to maintain very fast online service in order to do well

in this competitive field otherwise our competitors would go ahead of us. Our customer can order

through our website or our apps. After seeing the order, we need to confirm the order and when we

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confirm the order we will send a confirmation email to the customers. We could take some advance

payments from the customers for their products but we won’t do that as we are new in the business and

first we need to build a loyal customer base and that’s why we are not taking any advance from our

respectable customers. It is a bit risky for us but we have no other options as we are new in the field and

we want to create a better image for our company and by doing this we can surely create a good

reputation within a very short time. Delivering the product is very important and crucial here as it gives

us the chance to get ahead of our competitors. If our delivery man can deliver the products faster than

other business’s delivery man then we can earn good reputation and also, we will be viral among our

customers for out this strength. this could be our one of the biggest strengths we will mention the

delivery time in our website and will try our level best to deliver the product before our deadline. We

will take 3 days to deliver the products to our customers. If anyone wants to take the products physically

we will also welcome them. We will have a fixed time table for that too.

c. size of the business

Our business is mainly online based, so it’s not the traditional one where a physical outlet is needed so

that the customer can come and see their products. Here, we actually don’t need a physical store because

most of the transactions will happen over the internet as now its work in this way through the world.

But we will keep an office for our business because sometimes we need to meet some customers face

to face. Again, to run the business properly we need to have a physical office from where we can

maintain everything of the company. So, this place is very important as we will do almost everything

like taking orders, sending products to the customers, owners meeting etc. in this office. So, choosing

this place is vital for us. Here, we will rent a house for operating our business, the house will have 4\5

rooms there we will conduct our activities like taking orders, we will keep our products, we will meet

our customers, we will give our delivery men from there etc. in a nutshell we will maintain everything

of the business from here.

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d. office equipment and personnel

As our business is mainly based on online business but we will need a basic structure for our office so

that we can conduct our business more efficiently. To set up the office at first, we need to collect basic

information about how to decorate an office for most efficient output. Through internet we were able to

find a structure which would support us most, now we need to imply that structure to our rented house

and our office would be ready in no time. To set up the office we will need some equipment like:

Computers, high speed Nate and strong [2 antena\500 mb\s] router [ tplink\netgear\tenda] Sofa, Desks,

water filters, Tables, Chairs etc.

These products will be purchased at a reasonable price from Dhaka.

Personnel from different background and sector required are the following:

1. Marketing (selling and promotion) [ will recruit experienced sales executive]

2. Accounts (all kind of financial data)

3. HR (for customer service 24\7)

4. Management information technology

5. Delivery sector [ will recruit the best delivery men even if it cost higher]

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e. Background of entrepreneurs:
1. Ehsanul Hadi is an undergraduate student at North South University, he is doing his major in Supply

chain management and Finance, he has his own chemical business and he is well experienced.

2. Thasinul Kabir Alavi is currently studying in Nsu and he has completed his major in Finance.

3. Mahdy hasan is an undergraduate student at North South University, Finance major.

4. Jannatul Ferdous is an undergraduate student at North South University and her major is Act &

Finance.

5. Sabrina Priti is studying at North South University currently and she is doing her major in Human

Resource Management

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5. Service Delivery Model

a. Manufacturing Process

We will import our products from foreign countries as we aren’t manufacturing them here. What we

will do is we will try to meet the demand of our customer by delivering them their desire products. Our

products will be shown in our website and from there our customers would be able to see our products

and they would be able to know what we are going to deliver them. When any customer will want to

buy from us, an online form will come towards them and there they have to put their basic information

like name, cell number, sex, permanent address etc. so that we can use that information for delivering

the products. We won’t use our customer’s private information for other purposes, our customer will

have our commitment. When we will get any order from our customer, our delivery team will send their

men to the targeted address to handover the products our customer have ordered. In our website, all of

our products will be displayed for sales and by this our customers will know everything about our

products. Our prices will also be given on the website, so our customers will be able to evaluate us by

comparing the prices of our competitors.

b. Physical Plant

We won’t manufacture our products as we are importing our products that’s why we don’t need a

physical plant here. We won’t need high cost up technology too as we need just some space to keep our

products and when our customers order them we would instantly send our products from our storage.

We can do our business with a very lower cost as we don’t need high maintaining cost to keep our

products safe.

c. Machinery and Equipment

Online based businesses don’t need that much of machinery and equipment, because here the importance

of physical store is very less. People see the products online on websites and apps and they check their

products when they receive it from the farm. So, no need of checking the products before purchasing
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because they can cancel their payment if they find any fault. We will need computers, printers, scanners,

fax machine, T&T phone, chair, tables, some wardrobes and so on. We will need some tracking software

to maintain the quantity of our products and some financial software to maintain the financial activities.

d. Name of Supplier

We won’t take part in any manufacturing activities that’s why we won’t need any kind of raw materials.

So, don’t need to deal with any raw materials suppliers. We will import and purchase our products. We

will import from Bangkok; China and we will buy from our local suppliers. We will ensure the product

quality as we don’t think for the short-term businesses only. Our supplier’s information is given below.

1. Game shop Concept Store: it’s an official retail store of Sony. It’s situated in the Bangkok.

We can import play station from here at a lower price and then we can and make some profits.

The address of the shop: 1595 The One Park Room B35, Front of Central Ladprao, Phaholyothin

Rd., Chatuchak, Bangkok 10900.

2. C-Star Industrial Limited: C-Star Industrial Limited is among many professional

manufacturers and suppliers of electric scooters, smart balance wheels, hoverboards, VR

headsets and game accessories in China. This company is equipped with a productive factory.

Also, all their products have certificates for export like CE, RoHS, FCC, UL and most

importantly, the patents are available. We can import joystick and other gaming equipment

from here.

3. Ryan Computers: Largest retail chain stores for computer product in Bangladesh. Laptop,

Notebook, Desktops, Tablets, PC Components, Camera, Software, Office Equipment are

available here. we will purchase graphics cards, keyboards, mouse etc., from here. Address:

IDB Bhaban, 123/1 BCS Computer City, Begum Rokeya Ave, Dhaka 1207.

4. Game world distributor: It is located in Flushing, Queens, the epicenter of New York’s

highway and transportation system. Their facility is located just minutes off the Grand Central

Parkway as well as the Long Island Expressway. They also offer extensive shipping options

using UPS, FEDEX, and others for customers who require this service.

20 | P a g e
6. Operational Plan

a. Description of company’s operation

1.Management: We will deal with the whole procedure including human resource

management, operational administration, accounting and financing, asset designation,

preparing project of the business just for conveyance and call center service we will take the

help of outsourcing firms at first since it's a start up. We will influence the best utilization of

the resources we have and give the best support of our clients to get the most extreme consumer

reliability. We will offer preparing programs if it is important to the quality of our service.

2. Inventory and stock administration: As we will create a gaming hub to bring all our

gaming accessories’ sales and services under a single roof which is rare in Bangladesh.

We will be providing all in one gaming facilities for gamers, establishing game playing

zone, selling games as well as gaming equipment’s and devices. We are giving everyone

the chance to become a complete gamer. We build customer profile through website

where we will sell our products in online and also mobile app that will work for home

delivery, discounts and other related purpose. We designed our website in a way when

a customer clicks a product they can see the availability of products if there is any

shortage or the maximum number of products are not available specially for bulk buying

website will show that on customers screen and after restocking the materials we will

notify those customers through mails. Since our objective is make 100% consumer

reliability so to maintain a strategic distance from any sort of item shortage in the wake

of taking requests we build up our site along these lines. Also, our managers will check

time to time and through CHL programming we will get know promptly if any item will

stock out inside out standard time highest and we can pre-arrange them to our providers.

21 | P a g e
3. Quality Control Team: There will be a quality control group who will check the

quality of the gaming products are sufficient to fulfill client require or not. They can also accept

guidance and proposals from our customers to improve through rating and giving criticisms.

4. Client Service: we will likely fulfill our client needs. We believe in strong customer

care service. So, we will attempt to give the best quality gaming products and services

that client wishes and would like to get. We won't going to trade off towards client

benefit.

b. Flow of orders for goods and services

The flow of orders for the good begins when clients arrange their items to us in online or with

the assistance of the applications. At that point we get the client request and check if it's in

stock or not. If yes, at that point take it from our stock and convey it to the clients. And if we

watch that the item isn't in stock then we will advise our seller to convey the item by the rider

get.

Flow chart of our system

22 | P a g e
 Order

If inventory If inventory
not available available

Can’t
process the
order and Order taken
notify the
office

Confirmation
email
Delivery
Technology Utilization
As our business is online based, we are exceptionally subject to the technology. Technology is

an essential device for development. If we keep up the advancement using innovation, it can

assist the business with becoming effective.

23 | P a g e
On the web: The business will work through on the web and our client will contact us by means

of online process. They will have the capacity to utilize our site, online life systems or

application to arrange the items. It's simple and allows us to give the administration.

Installment: Customer can without much of a stretch pay by means of portable installment,

cards, Pay Pal or Bkash. We will endeavor to give the most ideal offices to our clients with the

goal that they can maintain a strategic distance from the problem and can influence the

installment to process by sitting in home.

Advertisement: We advance out business through online advertisements, print media,

advancing through battles in shopping centers, colleges and lodgings. Besides, we publicize by

web-based life and online daily paper. By innovative help and additionally physical

advancements will be successful to mindful the clients by means of on the web and

disconnected.

Database: We monitor customer's data and information in a composed path in database and

also keep reinforcement. To arrange from our site or application customers should open up a

record first and from that record we will keep up their records and their data's and will remain

associated by giving them sends of various offers, bulletins etc.

Website and mobile apps: With the support of technology, we will give benefits or services

by our site and portable applications. The clients can undoubtedly peruse or download the

versatile applications and check our items and contributions and also get data through client

encourage line.

24 | P a g e
7. Marketing Mix: 7P’s

1. Product/Service: we offer different kind of product and services which is related to

gaming. Our focus is mainly to give the ease or benefit to gamers. We will sell different kind

of gaming items and games. We also provide a place where many people can play together. All

kind of gaming items will available for both business purposes and personal usages which can

be ordered through website and we delivered this product within short possible time.

2. Place: As we wanted to provide place for gamers where they compete with which other

we will establish an office plus gaming zone. Firstly, it will available only in Dhaka. As

business expanded we also expanded our gaming hub or zone. We also provide online common

place for gamers. We are also doing online business regarding gaming items the website will

our also main focus so that customer can easily find their desirable product easily and ordered

them. For the delivery we have to maintain a partnership with logistics firms who give the

transportation facility for delivering the product. Like we can make partnership with ‘Pathao’.

3. Pricing: We will try to give the best quality product and service to our gamers or

customer in cheaper rate. As there is less competitor in market we mainly focus on satisfaction

of the customer. We charged in minimal rate so that customers are happy to buying. For

delivery we will charge 50 tk. If there is any defect or any lagging from us then we will give

money or the customer will get refund.

4. Promotion: Promotion is important part of our business. As the business is new in our

country we have to aware more people about our business. Specially we have to aware

dedicated gamers. But it is quite difficult to hit the specific target people. For that reason, we

have to make promotion like that as possible as people will know about us. Our business will

25 | P a g e
be mainly B2C but we also will try to do B2B. For that reason, we have to follow different kind

of strategy for different types.

a. For B2B we will conduct:

I. Direct marketing- we will send emails or contact to the potential sellers who are selling this

type of product or gaming related product

ii. Print Media Advertising- advertisements on business magazines, newspapers,

Brochures, Catalogs etc.

iii. Personal Networks: We will use our own personal networks to get potential customers.

b. For B2C we will conduct:

i. Print Media: Leaflets, Newspaper, Brochure, Catalog, etc.

ii. Social Media: Now a days, social media sites are an effective way for letting people know

about something and especially for an online business it is a more powerful media. We will

mainly use Facebook and Instagram for our social media advertising and we will promote

our business on gaming site. iii. Direct Marketing: SMS, Phone calls.

iv. Personal Selling: Here it is basically letting people know about our business by personally

approaching them. Consumers need to sign up to our website to get the products and service.

So, the sales persons will try to get consumers by offering them to sign up to our website. They

will do all the formalities for them. We will basically target the people who are fond of gaming.

26 | P a g e
Consumers need to sign up to our website first so we will get their email IDs and can let them

know about new offers like discounts, bundling offers and send them newsletters

5. Packaging: For safety and attractiveness of the product packaging is important and

essential. For delivering the product to customer safely it is important and packaging also

ensure that it draw the attention of customer. We also give attention to packaging that the

packaging can easily open. In gaming product maximum product are breakable or it can be

damaged easily so right way packaging is must.

6. Positioning: For the positioning purpose we will use the tagline ‘your desired

machine just one click away’. The reason behind using this tagline is, our business’s

competitive advantage is that it is an online based one and consumers can get their ordered

product wherever they want it. They do not need to go out, find a shop where they can get

their products and then bring it to their places. This will save their time, money and also

physical stress. So, we need to position this idea to people’s mind. If people want to see the

product or looking for more information they can come to our shop and check it and they can

also use the machine or product which will be installed in our gaming zone because gaming

zone will be updated with updated product.

7. People: People are the backbone of our organization. As our organization both online

and place based we need skilled and efficient people for running the both things effectively.

We need dedicated and skilled IT people, web site maintains people, building relationship

with customers using internet, building brand value and most importantly maintaining our

service properly. We also need accounts people and good sales people for office and gaming

zone.

Delivering the product will handed over to third party company but we must train them for our

betterment.

27 | P a g e
Market segmentation: it will be divided into two parts. They are given below:

1. Geographic Segmentation: We will start our business with a niche market as we

have planned to start our business only in Dhaka at first. It will help us to build a good brand

image in a short time. Although it’s a difficult job to do but only targeting the capital city at

first would be comparatively easier than targeting the whole country. Moreover, all over

the country there are gamers. We want to target all of them gradually. If we can capture the

city market then we can also capture the divisional market or we can set up our business in

different division.

2. Demographic Segmentation: Our main target customers will be the people who are

fond gaming or the people who have some what level of interest. There are people who wants

to play virtual games but nor regular basis so he will not buy equipment so he can play virtual

games in our gaming zone and the people who want to use updated thing they can buy product

from us. Mainly our targeted customer are teenage people and students and some professional

may also who are also fond of gaming.

8. Organizational plan

a. Form of Ownership:

28 | P a g e
Business will be formed through five partners. Each partner will contribute same amount of

money as investment. For the betterment of business or grow of business new investors and

others are welcomed.

b. Identification of Partners:

Firstly, business will be funded by each partner with equal 20% by following these five

members:

1. Thasinul Alavi

2. Sabrina Priti

3. Ehsanul Hadi

4. Mahdy Hasan

5. Jannat ferdous

Terms of Agreement:

1. Each partner should have equal contribution.

2. Partners would get equal share of profits and bear any kind of losses equally.

3. No one can withdraw their allocated profit for first one year for the betterment of

business.

4. For any kind of business proposition from a partner, he or she has to get the consent of

all the other partners. To deal with conflict, votes will be counted and the decision of

the majority of the partners would be granted.

5. For any kind of withdrawal or death of a partner, we will follow the Partnership

Acts.

c. Authority of Principles:

All the partners have equal power. All the partners can take charge. They will take charge over

their specified area. As mention it earlier profit and loss will be distributed equally so everyone
29 | P a g e
also responsible for investment and loan equally. Every partner will share equal responsibility

as well as liabilities. On the other hand, there’s also a benefit since when it comes to tax

payments and profits, the profits will not be taxed to the business, but rather will pass directly

through the partners who will then include the gains on their individual tax returns.

d. Management Team Background:

1. Thasinul Alavi: Head of finance. Doing BBA and major finance from North South

University.

2. Sabrina Priti: Head of human resource. Doing BBA and major is HRM form North South

University.

3. Mahdy Hasan: Head of operations. Doing BBA and major is finance.

4. Ehsanul Hadi: Head of logistics. Doing BBA and major is SCM and finance.

5. Jannat Ferdous: Head of marketing. Doing BBA and major is accounting and finance.

e. Roles and responsibilities of members of organization:

1. Thasinul Alavi: Responsible for finance department. His task will be formulating

financial plans for the company and work to achieve our ultimate goal. Handling all

the accounts of the company will be his responsibility. Sign different cheques. For any

kind of loans and repayment he will deal with those things.

2. Sabrina Priti: Handling the human resource department. She will responsible for

assigning employee, their selection, their training and development process along with

compensation and various benefits plan. She should update with latest with province,

for example, business law.

3. Mahdy Hasan: Handling the operations department. Coordination of the whole

operation starting from the placement of the orders of the products, to the end customers. Keep

record of the times taken for each specific task and improve efficiency be formulating

30 | P a g e
strategies. Setting strategic goals and work with the other partners to achieve them. He also

maintains the office works like gaming zone and maintained online zone.

4. Ehsanul Hadi: Responsible for logistics and handling the department. Mainly he will

do the work of product receiving, distributing and contact with distributor. He will deal

with safety issues and reach the products to customer.

5. Jannat Ferdous: Handling the marketing department. She will create the market mix

and try to let people know about our business. She will create our brand image through

campaign and she would create campaign according to our goals. Social media posts,

websites ad handled by her.

9. Assessment of risk

A. Evaluation of the weaknesses of the business

In any business there are some strengths and also there are some weaknesses. We have to live

with these two and we always try to improve so that we can make more profits and beat the

competitors. There isn’t any business that has only strengths, our business isn’t an exception

one. We do have some weaknesses. We found out our weaknesses when we did SWOT for our

company. We will put our focus on these weaknesses so that we can overcome these in near

future without. By overcoming these weaknesses, we can increase the probability of our

success. And by doing that we will make sure that our future won’t be affected by our

weaknesses.

31 | P a g e
  Though we did a research survey to gather information about the market and gamers

we still lack information and we don’t have enough information to secure our position.

We will be doing more and more researches to gather more information because the

more information we collect the more we can make profits.

 We are new to this business and we don’t have enough experience on this gaming field.

So, we will recruit experienced people for our company even if it costs higher than the

normal rates, it might seem costly in the short run but it will be beneficiary in the very

long run for us.

 Our company is completely new to the market and to the people. Most of the people

don’t know about us, it’s a huge problem for us. We need to overcome this problem by

doing extra ordinary marketing for our company, for this we are going to hire a

marketing team consists of young and experienced marketing major people who will

increase our popularity to our gamer customers.

 At now there isn’t much competition, but competition is increasing day by day, so we

have to be careful otherwise our rivals will beat us in no time. There are some shops in

the Bashundhara City Market Complex like Game world, born to gamers etc. they could

be our competitors, so we also need to have an eye on them, otherwise we will fall

behind them.

 Now we are just starting our business so we don’t have that trust and loyalty in the

market. So, we can’t make any delivery mistake otherwise we won’t be able to gain

loyalty and trust from our customers, we always have to keep this in our mind. Because

for any business, brand value and customer loyalty are very much important and are the

key factors for succession.

B. New Technologies

32 | P a g e
  Our business is an online business that’s why technology play a vital role here. we will

use superfast internet service for our company. We will take internet service from the

best internet service provider in town like LINK3, Amra net server or Antaranga.com.

 We will take order from our customers through our websites as well as from the mobile

apps. We will maintain our website daily and our it department will always keep an eye

on it so that it never faces problem like server crashing or going slow due to cookies.

We will also maintain our mobile apps properly so that our android and iso users can

also communicate us via apps.

C. Contingency plans

We already know that we are not that popular among our customers as we are completely

new to the business. That’s why we are putting more emphasis on advertisements. We

believe that if we can reach to our targeted customers we would be a successful

company. Because now there are many gaming shops and gaming e-shops in our

country. People are now more interested in gaming. Here is our opportunity as we have

a uniqueness in our business. No company is selling all the gaming stuffs under one

roof except us. Gamers will find everything they need under one roof because of us. It

will be very beneficiary to the gamers because they find it very painful to collect

different equipment from different shops like example if they want to buy a game they

have to go to one store, when they want to buy a joystick they have to go to another

shop. This takes a lot of time too. That’s why our customers will find our business very

comfortable as they don’t need to roam around for different gaming equipment. So, we

will make sure our company reaches to our customers through our advertisements so

that we can use the market opportunity.

We believe that customer satisfaction is the key to success. That’s why we will maintain

a customer service team who will be available 24\7 for our customers. We will provide
33 | P a g e
 quality products to our customers and we will make no delay in our delivery. We will

always try to keep our commitment by delivering the products in time to our customers.

This is how we will build our reputation among the customers and we will be able to

make loyal customers too.

Our business at first could face a loss because of our zero-brand value. Then we will use

some regular discounts, special offers, membership offers etc. to overcome the

challenges we are going to face when we start the business.

Financial plan:

(a) Assumptions:
• We are hoping that sale will increase 20% from 2nd year which is 2019
• We have different kinds of products and price of those products will be different.
• We are assuming that When sells of the products will increase then cost of goods sold
will increase as well

• The total investment on “Supercell Gaming” is 1000000 and startup cost is 250000
• We maintain a policy to not sale products and services on account which means we

don’t have accounts receivable.

• As our business is new, we decided not to incur with any long-term debt. We shall try
to operate our business taking short term loan.
• Our business is an equity-based business.
• As our business is new, we are assuming that We can face negative net income in first
2 years.
• Our business is independently owned store. There is no franchise of our business

Estimated startup cost:

• Need to obtain business license to operate business.

• Registering business name and logo.
• Rent or Purchase the space of the Game shop.
• Purchasing televisions for showing people the demos of video games.
• Hiring employees to run the office.
• Legal issues cost
• Computer/PS4/XBOX/ laptop and software installation cost.
34 | P a g e
 • ISP(Internet service provider cost)
• Warehouse cost

So, a table of estimated cost is given below:

NAME OF COSTS AMOUNT OF COSTS

Business license 50000

Registering business name and logo 30000

Rent Expense 20000

Purchasing Televisions 30000

Hiring employees 30000

Legal issues cost 20000

Purchasing 50000
PS4/COMPUTER/LAPTOP/XBOX

ISP cost 5000

Warehouse cost 15000

TOTAL= 250000

(b) Pro-forma Income Statement:

For every month of 2018

Jan Feb Mar Apr May Jun July Aug Sept Oct Nov Dec
Sales 400 350 1000 1500 2000 2500 2000 2300 300 400 315 280
Revenue 00 00 0 0 0 0 0 0 00 00 00 00
Less: 110 130 1500 1150 1400 1600 1750 1200 135 250 140 120
Cogs 00 00 0 0 0 0 0 00 00 00 00
Gross 290 220 8500 3500 6000 9000 1100 165 150 175 160
profit 00 00 2500 0 00 00 00 00

35 | P a g e
 Less:
Operati
ng
expenses
Utilities 700 700 700 700 700 700 700 700 700 700 700 700
Location 200 150 100 250 100 200 800 150 200 350 150 100
improve
ment cost
Depreciat 500 450 5500 4000 6000 4000 3000 4000 350 300 400 500
ion of 0 0 0 0 0 0
Equipme
nt
Employe 200 200 2000 2000 2000 2000 4500 2500 250 250 250 250
e salaries 0 0 0 0 0 0
Rent 100 100 1000 1000 1000 1000 1000 1000 100 100 100 100
expense 00 00 0 0 0 0 0 0 00 00 00 00
Miscella 200 300 3500 4000 2000 2500 4500 2000 250 300 350 200
neous 0 0 0 0 0 0
expense
Promotio 250 550 5000 3000 4500 5500 6000 3500 400 300 650 500
nal 0 0 0 0 0 0
expense
EBT 660 530 (183 (204 (193 (159 (118 (69 (75 (98 (93
0 0 00) 50) 00) 00) (270 50) 00) 50) 50) 00)
00)
Tax 132 106 3660 4090 3860 3180 5400 2370 138 150 197 186
(20%) 0 0 0 0 0 0
Net 528 426 (146 (163 (154 (127 (216 (948 (55 (60 (78 744
Profit 0 0 40) 60) 40) 20) 00) 0) 20) 00) 80) 0

For the year ended 31 December 2019 and 2020

2019 2020
Sales Revenue 450000 540000
Less: Cogs 200000 150000
Gross profit 250000 390000
Less: Operating
expenses
Utilities 50000 40000
Location 30000 30000
improvement cost
Depreciation 15000 20000
Employee salaries 40000 40000
36 | P a g e
 Rent expense 50000 60000
Miscellaneous 40000 50000
expense
Promotional expense 36000 40000
EBT (61000) 110000
Tax (20%) (12200) 22000
Net Profit (48800) 88000

(C) Cash Flow Projections

For every month of 2018

Jan Feb Mar Apr May Jun July Au Sep Oct No Dec
g t v
Cash flow
from
operating
activities
Net income 528 426 (146 (163 (154 (127 (216 (94 (55 (60 (78 744
0 0 40) 60) 40) 20) 00) 80) 20) 00) 80) 0
Depreciation 500 450 550 400 600 400 300 400 350 300 400 500
0 0 0 0 0 0 0 0 0 0 0 0
Increase 300 300 300 300 300 300 300 300 300 300 300 300
in 0 0 0 0 0 0 0 0 0 0 0 0
inventory
Total 132 117 (614 (936 (644 (570 (156 (24 980 0 (- 154
operating 80 60 0) 0) 0) 0) 00) 80) 880 40
activity )
Cash flow
from investing
activities

Purchases of 150 150 150 150 150 150 100 100 100 100 100 100
PS4/Compute 00 00 00 00 00 00 00 00 00 00 00 00
r/Laptop/
Console
Cash flow 150 150 150 150 150 150 100 100 100 100 100 100
from investing 00 00 00 00 00 00 00 00 00 00 00 00
activities

Beginning 250 250 250 250 250 250 200 200 200 200 200 200
cash balance 00 00 00 00 00 00 00 00 00 00 00 00
Ending Cash (32 (32 386 640 356 430 (560 752 902 100 100 (54
Balance 80) 40) 0 0 0 0) 0 0 00 00 40)

37 | P a g e
For the year ended 31 December, 2019 and 2020
2019 2020
Cash flow from operating
activities
Net income (48800) 88000
Depreciation 15000 20000
Increase in inventory 40000 45000
Total operating activity 38200 157000
Cash flow from investing
activities
Purchases of 50000 50000
PS4/Computer/Laptop/
Console
Cash flow from investing 50000 50000
activities
Beginning cash balance 200000 250000
Ending Cash Balance 111800 43000

( d ) Pro-forma balance sheet:

For every month of 2018
Jan Feb Ma Apr May Jun July Aug Sep Oct Nov Dec
r t
Total
Assets
Current
assets
Cash 2000 2000 150 150 2000 2000 2000 150 150 150 2000 2500
0 0 00 00 0 0 0 00 00 00 0 0
Prepaid 5000 5000 400 400 5000 5000 5000 400 400 400 5000 5000
rent 0 0 0 0 0
Prepaid 7000 7000 650 650 7000 7000 7000 650 650 650 7000 7000
expense 0 0 0 0 0
s
Total 3200 3200 255 255 3200 3200 3200 255 255 255 3200 3200
Current 0 0 00 00 0 0 0 00 00 00 0 0
assets
Fixed
assets
Comput 1500 1800 180 170 1800 2000 1600 190 140 100 1200 1300
er 0 0 00 00 0 0 0 00 00 00 0 0
38 | P a g e
Laptop 1000 1000 100 100 1000 1000 1000 100 100 100 1000 1000
0 0 00 00 0 0 0 00 00 00 0 0
Gaming 1000 1000 100 100 1000 1000 2000 200 200 200 2000 2000
Soft 0 0 0 0 0
wares
Gaming 5000 5000 500 500 5000 5000 5000 500 500 500 5000 5000
equipme 0 0 0 0 0
nt’s
Air 9000 9000 900 900 9000 9000 9000 900 900 900 9000 9000
conditio 0 0 0 0 0
ner
Deprecia 5000 4500 550 400 6000 4000 3000 400 350 300 4000 5000
tion 0 0 0 0 0
Total 4500 4750 487 550 5400 5000 4800 470 460 450 4900 4600
fixed 0 0 50 00 0 0 0 00 00 00 0 0
assets
Total 1020 1015 960 945 1030 1010 1010 955 950 945 1020 1030
assets 00 00 00 00 00 00 00 00 00 00 00 00
Total
liabilitie
s
a
nd
owners’
equity
Current
Liabiliti
es
Account 3000 2500 300 300 2500 2000 3500 300 250 200 2500 2500
s 0 0 00 00 0 0 0 0 00 00 0 0
payable
Salaries 6000 6000 600 600 6000 6000 6000 600 600 600 6000 6000
payable 0 0 0 0 0
Accrued 7000 7000 700 700 7000 7000 7000 700 700 700 7000 7000
expense 0 0 0 0 0
s
payable
Total 4300 3800 430 430 3800 3300 4800 430 380 330 3800 3800
current 0 0 00 00 0 0 0 00 00 00 0 0
liability
Owners’
equity
Owners 5900 6350 530 515 6500 6800 5300 525 570 615 6400 6500
capital 0 0 00 00 0 0 0 00 00 00 0 0
39 | P a g e
 Total 1020 1015 960 945 1030 1010 1010 955 950 945 1020 1030
liabilitie 00 00 00 00 00 00 00 00 00 00 00 00
s and
Owners
equity

For the year ended 31 December 2019 and 2020

2019 2020
Total Assets
Current assets
Cash 200000 250000
Prepaid rent 72000 78000
Prepaid expenses 86000 92000
Total Current assets 358000 420000
Fixed assets
Computer 100000 100000
Laptop 120000 110000
Gaming Soft wares 30000 25000
Gaming equipment’s 80000 85000
Air conditioner 100000 100000
Depreciation 12000 15000
Total fixed assets 442000 435000
Total assets 1273000 1380000
Total liabilities and owners’
equity
Current Liabilities
Accounts payable 500000 550000
Salaries payable 100000 150000
Accrued expenses payable 110000 150000
Total current liability 710000 850000

40 | P a g e
 Owners’ equity
Owners capital 563000 530000
Total liabilities and Owners 1273000 1380000
equity

(e) Break-even analysis:

2018 2019 2020
Weighted 0.31 0.45 0.54
average selling
price
Weighted 0.11 0.19 0.20
average
variable cost
Fixed Cost (.52)520000 (.44)442000 (.43)435000
Break-even point in 1733 1473 1450
units

(e) Sources of funds:

Initial Investment

Total Number of Investor = 5

Amount invested by each person = 200000

Total investment = 1000000

41 | P a g e
11. Appendix

GAMING
SNSNBFOREVER

42 | P a g e
43 | P a g e
 2018 2019 2020
Weighted 0.31 0.45 0.54
average selling
price
Weighted 0.11 0.19 0.20
average
variable cost
Fixed Cost (.52)520000 (.44)442000 (.43)435000
Break-even point in 1733 1473 1450
units

44 | P a g e