GDB 3023 ENGINEERING ECONOMICS AND ENTREPRENEURSHIP

BUSINESS PLAN REPORT

BLEUREILLES LLC
TEAM MEMBERS :
1. Wan Ali Imran Bin Wan Othman ( 21235 )
2. Elias Joao Tenece ( 22330 )
3. Mateo Samy Davey ( 19001525 )
4. Leong Zheng Yan ( 20451 )
5. Higino Salgado Mukuwane Cuamba ( 22338 )
6. Muhammad Hafiz Irfan Bin Sideli ( 17006532 )

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EXECUTIVE SUMMARY

Bleureilles LLC is a fashion designer company that promotes a new line head wear that
integrates with technology to revolutionize the way we hear music.

Since this is the era ripe for innovation, we intend to tailor our products to millennials though
our products are not exclusive to them and can be obtained by all walks of life. People
nowadays want their music on-the-go and don’t have time to hassle in to buy accessories to
plug in with their phone.

We intend to set up our base of operations in The Pavillion at Bukit Bintang as this is known
as a haven for shopaholics to search for the latest release of clothing line to be added to their
collections. The ability to attract world class brands such as Gucci, Dolce & Gabbana and
many more have inspired us to set up shop here hoping we may be able to cash in on the
fashion “ gold rush “ that has been known here.

Bleureiiles LLC’s marketing strategy is to create a new fad in which people would not have
to buy unnecessary accessories to connect to their mobile device to listen to music. Our
products offer prices that could entice customers that would not have them break their bank.

The management of Bleureiiles LLC consists of 6 top management officials. They have
extensive experience in finance, businesses, sales and accounting. This company has the
ownership of two partners. One will lead all the operations while one acts as a silent partner.

Besides brick and mortar stores, we also plan to aggressively market our products through e-
commerce websites especially Shopee. This sophisticated line of head wear will bring in
more innovations to inspire a new era in which music is enjoyed.

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TABLE OF CONTENTS
1.COMPANY SUMMARY .......................................................................................................................... 5
1.1 How It Began ? .............................................................................................................................. 5
1.4 Mission .......................................................................................................................................... 6
1.5 Vision............................................................................................................................................. 6
1.6 Purpose Of Business Plan .............................................................................................................. 6
1.7 Company Background ................................................................................................................... 8
1.8 Company Logo............................................................................................................................... 9
1.9 Company Ownership..................................................................................................................... 9
1.10 Our Location................................................................................................................................ 9
2.PRODUCTS.......................................................................................................................................... 11
2.1 What Makes Our Products Special? ............................................................................................ 11
2.2 Specification Of Our Product ...................................................................................................... 11
2.3 Unique Features .......................................................................................................................... 11
2.4 Drawbacks Of Our Products ........................................................................................................ 12
2.5 Design and Development Stage .................................................................................................. 12
2.6 Opportunities For Expansion ...................................................................................................... 12
3. INDUSTRY AND MARKET ANALYSIS SUMMARY ................................................................................ 13
3.1 Primary Markets.......................................................................................................................... 13
3.2 Marketing Objectives .................................................................................................................. 14
3.3 Strategy & Tactics ....................................................................................................................... 15
3.4 Implementation Plan .................................................................................................................. 18
3.5 Execution Plan ............................................................................................................................. 21
4. STRATEGY AND IMPLEMENTATION SUMMARY ................................................................................ 23
4.1 General Plan ................................................................................................................................ 23
4.2 Component of Operating Systems .............................................................................................. 24
4.3 Facilities and improvements ....................................................................................................... 25
4.4 Capital equipment....................................................................................................................... 26
4.5 Future capital needs ................................................................................................................... 29
4.6 Process flow chart ....................................................................................................................... 30
4.7 Office space and showroom layout ............................................................................................ 31
4.8 Workshop layout ......................................................................................................................... 31
4.9 Strategy and plans....................................................................................................................... 31
4.10 Regulatory and legal issues ....................................................................................................... 32
4.10 Suggestions For Improving Manufacturing Efficiency .............................................................. 32

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5. MANAGEMENT SUMMARY ............................................................................................................... 33
5.1 GENERAL PLAN ............................................................................................................................ 33
5.2 Human Resources scope of work ................................................................................................ 33
5.3 Human resource plan development ........................................................................................... 34
5.4 Organizational Structure ............................................................................................................. 34
5.5 Management Team ..................................................................................................................... 35
5.6 Personnel Plan ............................................................................................................................ 35
5.7 Rewards and recognition system ................................................................................................ 36
5.8 Staffing management plan .......................................................................................................... 37
7. FINANCIAL PLAN................................................................................................................................ 38
7.1 General Plan ................................................................................................................................ 38
7.2 Objectives.................................................................................................................................... 38
7.3 Assumptions ................................................................................................................................ 38
7.4 Project Assessment ..................................................................................................................... 39
8.REFERENCES ....................................................................................................................................... 49
9.APPENDICES ....................................................................................................................................... 50

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1.COMPANY SUMMARY

1.1 How It Began ?

Our journey began 10 years ago from Ipoh , Perak near Gerbang Malam as a humble thrift
store that sold various clothes and accessories for me including garments , trousers , belts and
wallets . Although our products were refurbished items , quality was our solemn vow and
therefore all our items sold must be in the best quality and rectified if any damages were
found . Later then , with the emergence of sophisticated hearing devices for smartphones and
tablets , we started to sold various headphones and earphones from various brands including
Sony , Samsung and Beats . Then , we noticed that these listening devices were annoying the
user from going users ears to their phone, and these large headsets that were going to be
inconvenient will having a headwear. Our major priority was to solve the wire issue, we have
explored most of our possibilities, and Bluetooth was the best. Bluetooth earphones is a large
field of production of most electronic companies (Air pods, Samsung Wireless headsets)
we first went for something as simple as Headsets, it is big, making it easier to design
electronically but why would people buy our headsets? Beats, Bose and other major
companies would sell some too, so we needed to find an innovation, something making us
special, solving our second problem was our best shot And this, ladies and gentlemen is how
we made our current production line of MUSIC PLAYING WIRELESS HEADWEAR'S!

1.2 Our Products

Through the amalgamation of clothes and technology , we have created our variations of '
portable speakers ' . Our main star is Bleureilles Alpha . As the head honcho , this product
was already sold out on day 1 due to its extra-ergonomic ear muffs which integrate two ultra
definition speakers inside the ear muffs with Bluetooh connection from any portable device .
Customers from countries with winter seasons were interested when they found out this
wonder gadget was released . Reviews of this product was amazing including being an ideal
friend went waiting for public transportation to practically making skiers like they're in an

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action movie. But of course, we also have summer version (no discriminations allowed in the
Bleureille company!) as we have the flaquette-Bleu Tex-1, a summer flat cap with integrated
retractable headset. Going underwater? no worries. We have our cagoule-Bleu Sub-3, a
specially made swimming headwear with Bluetooth integrated in (and decompressor to
protect your ears if you go deep) note that this product is given with a waterproof casing for
your phone!

1.3 Our Store

So far , we have only began opening our first store in The Pavillion at Bukit Bintang which is
one of the most attractive shopping centres that have many outlets from various well-known
brands including Dolce & Gabbana, Juicy Couture and MaxMara . So this means shopping
traffic here is very much alive and could help reach out to our target market .

1.4 Mission

Our mission is to revolutionize the way we indulge in entertainment by through the

integration of music and clothes .

1.5 Vision

The vision that Bleureilles LLC would like to see that no one would have to worry about
what music accessories to choose in enjoying their songs and could just be activated through
their attire.

1.6 Purpose Of Business Plan

1) To evaluate the project viability and growth potential

 This business plan would help the staff to better understand the direction of
this company whether to set performance targets , to guide in making
decisions regarding operations or assess all staff productivity level in terms of
their ability to meet target numbers based on the business plan. The
company’s performance and progress can be measured within the target
involving sales , expenditure , time frame and strategic direction. This

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 business plan could also help managers to identify potential problems both
from inside and outside company.

2) To apply funding from financial institutions

 To convince financial institutions to understand the potential market value of
our project and approve financial assistance for our operations funding. The
business plan shows financial strength of the company especially when
applying for loans and to convince these institutions to approve the needed
funds. The financial institutions will evaluate a company’s ability to handle its
finances. The business plan documents the company’s cash flow requirements
and provides a detailed description of its assets , capitalization and projected
financial performance. It provides potential lenders with accurate facts about
the company’s performance. If the company has a healthy financial plan, they
will be more confident in lending to the company to finance the company’s
activities.
3) Act as a guideline for the management of proposed business

 This business plan could be utilized as a to handle important activities relating

to the company in setting, planning, managing, handling, and controlling our
business for day to day management, budget, financial forecast, strategies,
target market, and long term goal. It also serves as a master plan for the
company that necessary to evaluate the company’s performance. A successful
business team knows that a well-written plan can provide day-to-day financial
assistance. Organizations that stay concentrated on their business plan have a
higher chance of success when they have a road map and in this case it’s the
business plan .

4) To allocate business resources effectively

 To assist workers to understand business goals and this could give them
motivation in regards to performing their job duties and responsibility.
5) To help us build a stronger loyalty base from our customers

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  To persuade and influence our customers regards being offered which in turn
could help us build a strong foundation in customer loyalty. Furthermore , the
main objective for the development of Bleureilles LLC are first to offer a new
fashion trend that promotes the integration of technology with fashion.

1.7 Company Background

NAME OF THE COMPANY BLEUREILLES LLC

NAME OF RETAIL SHOP REVOLUSI TEKNOLOGI
ADDRESS 168, JALAN BUKIT BINTANG, 55100
KUALA LUMPUR
TELEPHONE NUMBER +603 3234 5265
EMAIL bleureilles@gmail.com
FORM OF BUSINESS PARTNERSHIP
DATE OF COMMENCEMENT 1 JANUARY 2019
DATE OF REGISTRATION 30 JUNE 2019
BUSINESS REGISTRATION NUMBER MH8596729-W
NAME OF BANK BANK SIMPANAN NASIONAL
BANK ACCOUNT NUMBER 3145 – 5832 – 9583 - 1859

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1.8 Company Logo

Figure 1. Bleureilles LLC

1.9 Company Ownership

Bleureills LLC is organized as a partnership among two partners Mr Jagdeep Singh and Mr
Ali Imran. Mr Jagdeep acts as a silent partner while Mr Ali Imran will handle all
administrative and managerial duties .

1.10 Our Location

Located in the bustling and colourful street of Jalan Bukit Bintang , The Pavillion in Kuala
Lumpur is no stranger to most modern Malaysians who journey there to seek the latest
fashion trends going around. Known as an award-winning and world-class facilities that
houses thousands of famous fashion brands, this shopping paradise blends the best of
international and local retail destination. It’s also designated as one of the defining authorities
in fashion, food and urban leisure.

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It’s here where the Malaysians truly indulged themselves on various fashion brands from
both local and international retailers which includes Yves Saint Laurent, Dolce & Gabbana,
Armani and Roger Vivier. With this diverse shopping traffic happening at a daily basis in The
Pavillion, it’s here where we will set our first retail store in hoping to cash in the ongoing
‘fashion gold rush’. Innovation has always been the defining feature in fashion brands to
attract a steady customer base and it has been proven from time-to-time with the latest release
of new clothing items in certain seasons from these well-known retailers. Keeping the
fashionista’s looking ‘fly’, this KL staple shows that we are confident with our choice of
pursing our target market here.

We hope that our new line of headwear integrated with technology that present a new way of
enjoying music while on-the-go. Apart from music, technology also syncs well with those
who seek quality brands in clothing as these modern shoppers are also interested with the
latest trend in gadgets. We would exercise every talent and capability that we have in order to
see that we would not be left behind in making our mark in promoting our own ‘ music
revolution’.

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2.PRODUCTS

2.1 What Makes Our Products Special?

Our current star of the company is Bleureilles Alpha. Our stylish head cap intends to
eliminate additional accessories needed to be plugged into the mobile devices to enjoy music.
By plugging earplugs into the ear, it could provide some discomfort for some users and our
products could provide a great alternative for that.

2.2 Specification Of Our Product

Figure 2. Specifications of Bleureilles LLC

2.3 Unique Features

The head cap is sewn by the machines set up in the warehouse area of the company and the
material is procured from the finest quality of cotton in the local market. The cotton provides
insulation against from the scorching summer heat and stinging winter cold. Also the cotton
material has high tensile strength which could makes head caps long-lasting. The circuit that
provides the antenna for wireless connection to the mobile phone via Bluetooth is sewn deep

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in to the head cap. It’s also concealed with a small conduit that prevents the circuit from
being damaged from elements especially the rain.

2.4 Drawbacks Of Our Products

Since this is our first model, we do not eliminate the possibility of the defects in these head
caps. Our main concern is that there the circuit might still be damaged from pressure despite
being protected by a plastic conduit. And when this happens this will greatly disrupts the
connection of the antenna with the mobile phone which then disrupts the sound quality being
heard. So we are always improving the current model so that sound quality is always feeling
smooth.

2.5 Design and Development Stage

The time taken to design this product took around 3 months. The process is also divided into
3 phases. Phase 1 is about designing the head cap . Here we also collaborated with some
fashion experts to design this head cap including the material and the shape that could
provides the most comfort with our consumers.

The next is Phase 2 is about designing the circuit containing the antenna for the wireless
connection. With this we also hired our designers with electrical engineering background and
they did their best to provide a circuit with the best quality procured from our partners in
Singapore. Once the circuit has been tested and verified for its effectiveness, we then
proceeded to the final phase which Phase 3.

Phase 3 involves amalgamating the technology with the head cap. This is the hardest part of
the whole process as the circuit is quite vulnerable and we were able to sew the circuits into
the cotton with a conduit deep into the cotton so that possible damage can be reduced.

2.6 Opportunities For Expansion

Our main focus currently does not include new designs for the Bleureilles Alpha. But rather
is to collect our customer’s survey to see what defects they have found and improve upon
then to further increase the trust of our customers. When we have put ourselves firmly in the
fashion market, only then we would consider adding more designs into an inventory.

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3. INDUSTRY AND MARKET ANALYSIS SUMMARY

3.1 Primary Markets

Millennials and iGeneration that are the Tech Savvy also Student and Working adults and the
one time buyer that will most likely become Bleureilles LLC’s primary markets both short and
long term. Baby boomers won’t be neglected. However, their values seem to shift across the
age groups.

The Tech Savvy: Generally going to spend their money for new gadgets. The number of tech-
savvy customers has increased significantly over the past decade. This demographic will
continue to grow and be a central focus for online businesses as more and more digital natives
gain buying power. We need to be cutting edge and modern to impress them. Provide fullest
information online because tech-savvy customers do their research of their choices online
before they buy and, it is important for us to think of them when working on your online
marketing efforts.

The Students and Working Adults: Will spend their money to buy things that are trendy and
compatible for their lifestyle.

The one-time buyer: They’re be looking for a convenient earphone.

Millennials

Aged 19-36 in 2018

 The median income for younger millennials is RM25k, while it’s almost double that
(RM48k) for older millennials
 Preferred living environment includes urban areas and typically on the city side of the
country.
 Mil
 Millennials comprise 25% of the Malaysia population (32.6 million individuals)

Generation

Aged 10-21 in 2018.

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  The most recent generation, iGens, are just entering adulthood and beginning to push
Millennials out of the key 18-34 age bracket.
 Few iGens are living on their own now but over the next five years they will become
a key consumer segment (RM20k).
 iGens are culturally more diverse than earlier generations.

Figure 3. Profit and losses along 10 years

Share of Malaysia Population by Generation, 2018

Millennials currently make up 25% of the Malaysia population, just ahead of Baby Boomers.
This group will grow in dominance of the consumer market as Boomers decline.

Figure 4. Pie chart of Malaysian population by generation

3.2 Marketing Objectives

Bleureilles LLC’s marketing objectives span a 3-year period and are aimed at increasing overall
market share amongst audiophile consumers. The strategies employed are aligned to increase

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brand awareness through experiential marketing tactics, growth in distribution channels, and
the development of quality products that emphasize consumer customization.

NO Objectives Year 1 Year 2 Year 3

1. Create and increase brand Capture market Capture market Capture market
awareness among the share of 1% share of 3% share of 5%
audiophile community to
capture market share of 5%
within 3 years
2. Increase number of Increase number Increase number Increase number
distribution channels by if distribution of distribution of distribution
30% through e-commerce channels by 10% channels by 10% channels by 10%
and retail
3. Increase customer Improve customer Offer multiple Buildout of
satisfaction with increased service and colour options product
product offerings and extend product and accessories
service warranty customization

3.3 Strategy & Tactics

Strategy 1: Build awareness

Create and increase brand awareness among audiophile community to capture market share of
5% in ‘Headset Industry’ within 3 years.

Tactics:

 Buy Advertising space for videos, banner ads, and utilizing search engine optimization
to target potential customers. Bleureilles LLC already posts to multiple social media
platforms daily including Facebook and Twitter. Going forward, they can put more
effort into more engagement with their community. As delivery dates on product
shipments get closer, Bleureilles LLC will increase their posting frequency to increase
excitement of deliveries as well as capture customer reactions. Another important area

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 to focus on here is Bleureilles LLC’s Instagram account. Bleureilles LLC currently has
124 posts and 1,217 followers, but this is significantly lower than competitors like Bose
who has 935 posts and 248,000 followers. Posts that seem to be highly effective on
Instagram include lifestyle photos that show an active lifestyle as well as the product.
Since Bleureilles LLC is focused audiophiles, their Instagram images should feature
people using their headphones images.
 We will ship a new pair of headphones to YouTube product review and unboxing
channels like TechnoBuffalo, Jonathan Morrison, and Unbox therapy. These channels
have millions of subscribers, so it will be extremely helpful in building awareness of
the Bleureilles LLC brand.
 Bleureilles LLC will attend major sound/music events and technology conventions and
use booth spaces and retail stores to provide live demos. More than 10 million people
attend these types of event every year and the attendance rates continue to grow. Booth
space at these events is a great way to show the premium feel and image that Bleureilles
LLC embodies. Testers can experience audio simulations and participate in video
testimonials to boost awareness.

Figure 4. Bleureilles LLC website

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Strategy 2: Expand Distribution & Partnerships and Increase Loyalty

Increase number of distribution channels by 30% through e -commerce and retail.

Tactics:

 Bleureilles LLC will make partnerships with stores like Best Buy as well as tech
sections within Harvey Norman to increase distribution across the Malaysia. The more
shelf space the better.
 Over the next three years, we plan to open six Bleureilles LLC Experience retail stores
in six major urban around the Malaysia. These will consist of locations that are home
to the largest population of audiophiles. Locations may include Kuala Lumpur, Subang
Jaya, Petaling Jaya, Shah Alam, Johor Baharu, and Pulau Pinang.
 We would also like to develop a customer loyalty program for retail sales locations and
on the Bleureilles LLC website. This may include incentives like discounts and
promotions for customer loyalty. Discounts and promotions may include a Ringgit
Malaysia (RM) amount off closely related products or accessories.

Strategy 3: Improve product quality & Customer Satisfaction

Increase customer satisfaction with increased product offerings and service.

Tactics:

 We will build out the Bleureilles LLC product offering with multiple factory colour
options, which will compete with other industry leading brands like Beats. An extension
to this is to create an online page that allows customers to customize their headphones
by creating their own colours and even personalizing their headphones with laser etched
designs and phrases.
 We will build a 24 hour online chats support system in addition to FAQ, and
troubleshooting pages on the Bleureilles LLC website should customers face any issues
with their headphones.
 An additional extended product warranty will be offered to customers who want to
purchase added protection for their new headphones. This warranty will cover any
damages to the headphones and will help customer get a new pair in a timely fashion.

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  Additional product accessory lines will be buildout to cater to customer needs and
personality desires. These product line will include different sized ear fittings, cases,
pouches, auxiliary cable adaptors.

3.4 Implementation Plan

To accomplish our Marketing Objectives, we developed 3-year implementation plan based on

our strategies and tactics. Some tactics will be implemented at all times, while others occur
around certain times of the year. Generating brand awareness through social media and
YouTube product review channels is an around the clock effort, just like 24/7 customer service
support, and making partnerships with retail stores would be. On the other hand, attending
major sound/music events and technology conventions are a seasonal or annual event.

No Activities Year 1 Year 2 Year 3

Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
1 Create and increase
brand awareness among
the audiophile
community within 3
years to capture market
share of 5% in ‘Headset
Industry’ in Malaysia
1.1 Buy Advertising space for x x x x x x x x x x x x
videos, banner ads, and
utilizing search engine
optimization to target
potential customers, Ship
units to YouTube product
review and unboxing
channels like
TechnoBuffalo, Jonathan
Morrison, and Unbox
therapy.

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1.2 Sponsor sound/music x x x x x x
events and technology
conventions, and booths at
events, retail stores with
live demos. Testers can
experience audio
simulations and
participate in video
testimonials to boost
awareness.
1.3 Create a marketing x x x x
campaign with sponsored
artist or influencer who
will endorse Bleureilles
LLC products. Campaign
content will be promoted
through press release
outlets, social media, and
music/sound events and
technology events /
conventions
2 Increase number of
distribution channels
through e-commerce and
Retail Stores.
2.1 Partner with stores like x x x x x x x x
Best Buy as well as tech
sections within Harvey
Norman to increase
distribution across the
Malaysia.

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2.2 Over the next five years, x x x x
open six Bleureilles LLC
Experience retail stores in
six major urban around the
Malaysia. These will
consist of locations that
are home to the largest
population of audiophiles.
Locations may include
Kuala Lumpur, Subang
Jaya, Petaling Jaya, Shah
Alam, Johor Baharu, and
Pulau Pinang.
2.3 Offer Customer loyalty x
program in retail locations
and on the Bleureilles
LLC website. This may
include incentives like
discounts and promotions
for customer loyalty.
3 Increase customer
satisfaction with
increased product
offerings and service
3.1 Offer Multiple factory x x x x
color options with logo.
Also, offer Customization
of colors and text with
laser etching
3.2 Provide 24 hour online x x x X
chats for customer service
and extended product
warranty

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 3.3 Buildout of product x x
accessories to cater to
customer needs. This may
come in the form of
different sized ear fittings,
cases, pouches, auxiliary
cable adaptors
Table 1. Implementation Plan

3.5 Execution Plan

We have projected that executing on all strategies and tactics will take three years and cost
about $2 million per year. Some boxes have been listed with “N/A” because it will not bring
additional costs to Bleureilles LLC to complete those specific tactics.

No Action Timeline Budget

1 Product
1.1 Offer Multiple factory colour options with 1 Year RM 25,000.00
logo. Also, offer Customization of colours
and text with laser etching
1.2 Provide2 4 hour online chats for customer 2 Months RM 200,000.00 /Year
service and extended product warranty
1.3 Buildout of product accessories to cater to Available at RM 25,000.00
customer needs. This may come in the form Launch
of different sized ear fittings, cases, pouches,
auxiliary cable adaptors, etc.
2 Pricing
2.1 Offer Customer loyalty program in retail 1 Year N/A
locations and on the Bleureilles LLC website.
This may include incentives like discounts
and promotions for customer loyalty
3 Place/Distribution

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3.1 Partner with stores like Best Buy as well as 3 Months N/A
tech sections within Harvey Norman to
increase distribution across the Malaysia.
3.2 Over the next five years, open six Bleureilles 2 Stores per year RM 330,000.00 /Year
LLC Experience retail stores in six major /Stores RM 2 Million
urban around the Malaysia. These will consist Total
of locations that are home to the largest
population of audiophiles. Locations may
include Kuala Lumpur, Subang Jaya, Petaling
Jaya, Shah Alam, Johor Baharu, and Pulau
Pinang.
4 Promotion
4.1 Buy Advertising space for videos, banner ads, 1 Month RM 947,965.00 for
and utilizing search engine optimization to year one based on
target potential customers, Ship units to Kick starter revenue
YouTube product review and unboxing
channels like TechnoBuffalo, Jonathan
Morrison, and Unbox therapy.
4.2 Sponsor sound/music events and technology 1 Month RM 150,000.00 /
conventions, and booths at events shops, retail Event
stores with live demos. Testers can experience
audio simulations and participate in video
testimonials to boost awareness.
4.3 Create a marketing campaign with sponsored 2 Years RM 5,000.00 /
Artist or influencers who will endorse Sponsored player plus
Bleureilles LLC products Campaign content free gift
will be promoted through press release
outlets, social media, and gaming and
technology events / conventions
TOTAL COST 3 Years RM 2 Million /Year
Table 2. Execution Plan

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4. STRATEGY AND IMPLEMENTATION SUMMARY

4.1 General Plan

In business, operational objectives are short-term goals whose achievement brings an

organization closer to its long-term goals. It is slightly different from strategic
objectives,which are longer term goals of a business, but they are closely related, as a
business will only be able to achieve strategic objectives when operational objectives have
been met. Operational objectives are usually set by middle managers for the next six to
twelve months based on an organisation’s aim.They should be attainable and specific so that
they can provide a clear guidance for daily functioning of certain operations. This business
term is typically used in the context of strategic management and operational planning.

Firstly, an operational objective should be specific, focused, well defined and clear
enough rather than vague so that employees know what to achieve via the work. A specific
objective should state the expected actions and outcomes. This would help to prevent the
possibility of employees working for different goals. Secondly, an operational objective
should be measureable and quantifiable so that people can know whether it has been met or
not. For example, an objective might increasing sales revenue by ten percent. This would
prevent the confusions and conflicts on whether it has been met between different
stakeholders. Thirdly, an objective should be achievable and feasible. It also should be agreed
by stakeholders, especially the employees. If they think it is unachieveable, it might
demotivate them. Fourthly, an objective should be realistic as well as challenging. It should
be reasonable given their limited resources. Lastly, it should have a specified deadline(time
frame) for its achievement. This would prevent the work from dragged on, and would help to
increase productivity. It is also good to determine priorities. For example, operational
objectives that would have greater influence on customer satisfaction should be completed in
a faster time frame than those have less influence.

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 It might be difficult to set operational objectives that are understood and accepted
by all employees, as they might see different priorities and values. Therefore, it is important
to let employees to participate in the determining of the objectives and to sate them as clearly
as possible. After setting appropriate operational objectives for each department, business
plans can then be made to achieve them.

4.2 Component of Operating Systems

a. Business Input

Business input refers to all resources that are required to produce our product which

includes raw materials such as flour, milk, egg, water, butter, sugar, optional

ingredients like filling flavour such as chocolate and red velvet, manpower, machine

and equipment, technology, information and capital.

b. Transformation Process

The transformation process or system is the activities that involves in transforming

our product from input to output such as the process flow material requirement

planning and cycle time and it also include the machines which involve in producing

the product

c. Output

Output refers to our finished product, specifications, quantities, costs and delivery

target time. Output also provides the last final answer or mainly called as the last

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 decision making that to be displayed.

d. Feedback

Feedback from the customer is needed by giving their reactions, comments and

complaints. This is because it helps our company to improve our production of the

product and also helps to detect if there is any lack in our product.

e. External Environment

This refers to converting the raw material into our company product in order to

gain a profit. Plus, it involves a conditions, entites, events and factors surrounding

our organisation that influence its activities and choices. Besides that, it also

determines the opportunities and risks of our business.

4.3 Facilities and improvements

The need of an office is unquestionable to act as the brain for the whole company to conduct
al activities related to the company, especially operations. The company’s day-to-day
operations and though now we have limited machinery to produce the products, we are
seriously considering upgrading our productivity when we reached a certain level of profit
from time to time. A well maintained facility with effective personnel would ensure this
would be achieved in the near future.

We at Bleureilles LLC have decided to set up our main office at the The Pavillion at Bukit
Bintang. This is to ensure that the management team to execute daily tasks such as analysing
sales and checking inventory. Strategically located in Bukit Bintang, this is to ensure that we
have a great connection we famous retail brands in the region.

25
4.4 Capital equipment

Item Quantity Image Cost per Total

unit
( RM )
Knitting 3 25500 67500
machine

Hat 2 3200 6400

embroidery
machine

26
Photocopier 1 4000 4000
printer

Soldering 3 2300 6900

stations

Showroom 3 500 1500

display stand

Storage 10 500 5000

shelves

27
Computers 7 1700 11900

Hot Desk + 1 set 1300 1300

Chairs

Meeting 1 set 5200 5200

table +
Chairs

Meeting 1 350 350

room
whiteboard

Table 3. Equipment procured for company

28
4.5 Future capital needs

In the near future, we want to expand our influence to more than just head caps, as we aim to
target the head ware industry for integrating our technology. Within the first five years of
launching Bleureilles Alpha, we aspire to launch more designs in the market. As of today, our
production workshop can produce up to 20 pieces per hour which could accumulate to 100
pieces per day. ( Assuming all 8 operational hours are fully utilized ). With times, our
workers will be more skilful and increase the production rate in time.

Below are the calculations for capacity output per month, per day and per hour

a) Calculation for capacity output per month

Average sale forecast per month = RM984286 / 12
= RM82023
Price per unit = RM60
Number of output per month = 2345 units

b) Calculation for capacity output per day

Number of outputs per month = 2345 units

Number of outputs per day = 2345 / 21 working days

= 112 units

c) Calculation for capacity output per hour

Number of output per day = 112 units
Number of output per hour = 112 / 8 hour
= 14 units per hour

29
4.6 Process flow chart

Purchase and receive raw material from supplier

Commence the process the raw material into head caps

Finishing the product by doing inspection on the product’s quality

The head caps are then wired with Bleureills technology and conduct
one last check to quality

The goods are then stored

Figure on shelves
4. Bleureilles LLCand sold to customers
website
Figure 4. Bleureilles LLC website

All sales are recorded daily and analyzed monthly

Figure 5. Bleureilles LLC website

30
4.7 Office space and showroom layout

Figure 6. Layout of office

4.8 Workshop layout

Figure 7. Layout of manufacturing

4.9 Strategy and plans

Being the pioneer in the industry, our goods are manufactured and produced from the
ground up in our factory. Our operations personnel and staff are well equipped with the
skills needed to produce the products as they are sent to workshops and seminars for
quality control.

31
4.10 Regulatory and legal issues

Intellectual property includes the intangible assets that we have as assets for our business,
such as names, designs and automated processes. And like other valuables, the intellectual
property needs to be maintained from fraud.

Business in the intellectual property management services industry helps corporation ,

business and individuals manage their assets such as patents, trademarks, brand names and
franchise agreements for a licensing fee which is paid to asset holder.

As for Bleureills LLC, we applied trademarks. Trademarks are the names that we used which
is the symbols we used that differentiate our brand from others in the industry. We made the
trademarks to use in commerce to sell and promote our products.

4.10 Suggestions For Improving Manufacturing Efficiency

1. COST
 As we are a new startup, one of our main focus for improving the efficiency of our
workers by raising their salary and will provide with all workers complete training to
manufacture products that met our high standards. We also would collaborate with
local suppliers of the cotton merchants in bigger bulk to make more room in our
budget.
2. TIME FRAME
 In about five years, we would analyse reviews from our customers the effectiveness of
our products. From there, we would improve upon our current design of the
Bleureilles Alpha and release a new revamped version the following year.
3. RESOURCES REQUIREMENT
 We would buy cotton continuously if it has been noticed that the cotton is starting to
run out and especially when we enter in the peak production rate. Also, if the need
arises, we would also need to buy more equipment like sewing machines and
soldering stations and also the workers needed to operate them.

32
5. MANAGEMENT SUMMARY

5.1 GENERAL PLAN

Human resource management is the strategic approach to the effective management of people
in a company or organization such that they help their business gain a competitive advantage.
It is designed to maximize employee performance in service of an employer's strategic
objectives.

A resource plan describes how people and physical resources will be estimated, acquired,
developed, managed and controlled. People are developed and managed whereas materials are
controlled after they are estimated and acquired.

Employees will be encouraged to work within their creative, physical, and intellectual
boundaries. All duties will be divided and delegated according to strengths and weaknesses. At
Bleureilles LLC we will expect a high degree of customer service skills and personality as this
is essential to our success.

5.2 Human Resources scope of work

a) Responsible for overseeing the smooth running of Human Resource and administrative
tasks of the organization.
b) Maintains office supplies by checking stocks; placing and expediting orders; evaluating
new products.
c) Ensures operation of equipment by completing preventive maintenance requirements;
calling for repairs.
d) Updates job knowledge by participating in educational opportunities; reading
professional publications; maintaining personal networks; participating in professional
organizations.
e) Enhances department and organization reputation by accepting ownership for
accomplishing new and different requests; exploring opportunities to add value to job
accomplishments.
f) Defines job positions for recruitment and managing interviewing process
g) Carries out staff induction for new team members
h) Responsible for training, evaluation and assessment of employees
i) Responsible for arranging travel, meetings and appointments
33
A human resource plan depends the nature and type of business, elements in the checklist may
differ from company to company.

5.3 Human resource plan development

In order to develop a management plan for Bleureilles LLC company’s human resource
management, a thorough assessment of the human side of the business have been carried out.
The following questions are the basis of the development plan:

a) Who are the employees of this company?

b) What do they expect from the company?
c) What does the company require from employees?
d) How to ensure safety for everyone?
e) What items should the benefit plan include based on the performance of the company?
f) What are the relevant policies that needs to be implemented?
g) What are the requirements based on local, federal and state laws?
h) How to evaluate employees without affecting their performance?

Based on the size of Bleureilles LLC, the human resources manager will assess the
productivity and perform informal employees’ evaluations of all employees every six months.
These evaluations are very important in ensuring the continued growth of our small business.

5.4 Organizational Structure

Bleureilles LLC is a small business and therefore requires a simple organizational structure.
Wan Ali Imran will act as Chief Executive Officer of the company. All decisions made in the
organization are in-line with the company objectives. All the tasks delegated to employees,
will be based on tasks are delegated based upon their level of expertise, creativity, strengths
and weaknesses.

34
 Figure 8. Structure of the organization

5.5 Management Team

Elias Tenece, human resources manager will be responsible for all administrative functions,
purchasing, inventory control, and promotions for the first stage of the company’s
development. He will also act as a part-time sales representative to work with customers to
find what they want, create solutions and ensure a smooth sales process. Sales representatives
will work to find new sales leads, through business directories, client referrals, etc.

5.6 Personnel Plan

The personnel plan is included in the following table below. As the company is getting
established, the managers will carry out all of the responsibilities belonging to their
respective departments. As the company grows in size, workforce will increase. Based on
how the company performs throughout the year, employees will be hired both full-time
employees and part-time employees depending on the company’s needs and demands.

Part-time employees will work a maximum of 30 hours per week. The preliminary pay rate
decided after evaluation for each full-time employee will be RM10 per hour. Part-time

35
employee will be paid RM9 per hour. These values are subject to changes determined by the
taxes and performance of the company.

For the initial stage of the company’s development, all employee will benefit from a full day
paid holiday on their respective date of birth. Another benefit employee will include a fully
paid week vacation after they have reached a year of employment and a 3% annual increase
in their pay.

At this time medical benefits will not be offered to employees. As profits increase in the
future medical benefits will be offered to all employees.

Personnel Year 1 Year 2 Position

Wan Ali Imran 10,475.00 10789.3 CEO
Higino Salgado Cuamba 7,335.00 7555.05 Finance Manager
Elias Tenece 7,910.00 8147.3 Human resources Manager
Yan Muhammad Hafiz Irfan 6,875.00 7081.25 Marketing Analyst Manager
Mateo Samy Davey 6,970.00 7179.1 Products & Services Manager
Leong Zheng 6,580.00 6777.4 Manufacturing Manager
Number of employees 6 6
Total 46,145.00 47529.4
Table 4: Personnel benefits

5.7 Rewards and recognition system

Planning a system to reward resources can be a significant effort. A manager must be able to
motivate the team. Rewards and recognition are one of the most effective ways to motivate
and gain cooperation from your team regardless of the reporting relationship. The reward
system might include several actions such as:

 Often show gratitude

 Award team member of the month recognition prize
 Award prizes for performance
 Recommend team members for raises or choice work assignments
 Send notes to team members managers about great performance

36
  Plan milestone parties or other celebrations
 Acquire training for team members
 Adjust project to assign people to activities they have been waiting to work on or
remove them from disliked activities as a reward
 Creating a reward and recognition system requires planning in advance of starting the
project work.

5.8 Staffing management plan

Staffing Management Plan is a part of Human Resource plan and includes:

 Plan for staff acquisition

 Resource calendars
 Staff release plan
 Staff training needs
 Rewards and recognition
 Compliance
 Safety

37
7. FINANCIAL PLAN

7.1 General Plan

A financial plan is a comprehensible plan that assesses methods for a business to accomplish
its objectives as well as strategic goals. The present financial plan describes the objectives of
Bluereilles LLC financial plan, illustrates resources, equipment and materials required to
operate the business and displays the assumptions taken into account in this financial plan.

7.2 Objectives

The main objectives of the financial plan are as follows:

 Evaluate the AW (Annual Worth), compare the IRR (Internal Rate of Return) against
the MARR (Minimum Attractive Rate of Return) to determine the acceptability of the
project.
 Elaborate a cash flow diagram and manage cash balance (revenue, expenses, interest
rate, and more) in order to maximize the growth of the company.
 Yield the optimal volume of the goods and perform breakeven and sensitivity analysis.
 Guarantee the project’s long term feasibility while minimizing costs through effective
design of the product.

7.3 Assumptions

The assumptions taken into consideration while developing the business plan are:

 The price and demand for the break-even analysis are independent of each other.
 The time value of the money is neglected, i.e., inflation is not taken into account, so,
the cost price index of the materials sourced will remain the same throughout the study
period.
 The receipts and expenses are projected to increase by a uniform gradient amount each
period.
 The MARR will be fixed at 10% per year.
 A fixed percentage of 25% will be taxed at the end of each annual period.

38
7.4 Project Assessment

Cash Flow, Equivalent Worth and Internal Rate-of-Return

The financial plan consists of capital investment, operational costs (expenses) and revenue.
The company project aims to achieve profitability between year 3 and year 4. The table below
describes the costs of the project. The table provides the tools to elaborate a cash flow diagram.

Fixed Operational Costs

Capital Investment RM 6,000,000
Revenue RM 1,650,000
Revenue Increase (per year) RM 750,000
Expenses RM 450,000
Expenses Increase (per year) RM 150,000
MARR 10%
Tax Rate 25%
Table 5. Fixed operational costs of the project

Based on the above table, the annual worth (AW) and cash flow diagram of the project can be
determined and designed respectively. The present worth of the project is derived to determine
the feasibility of the project. In addition, the cash flow diagram is illustrated for a better
understanding of the project’s cash balance.

𝐴𝑊(10%) = −6,000,000(𝐴⁄𝑃 , 10%, 10) + 1,200,000 + 600,000(𝐴⁄𝐺 , 10%, 10)

𝐴𝑊(10%) = −6,000,000 × (0.1627) + 1,200,000 + 600,000 × (3.7255)
𝐴𝑊(10%) = 𝑅𝑀 2,459,100

The annual worth (AW) is greater than zero (0), which proves that the project is a good
investment.

39
 Cash Flow Diagram
10,000,000

8,000,000

6,000,000
Amount in Ringgits (RM)

4,000,000

2,000,000

-2,000,000

-4,000,000

-6,000,000

-8,000,000
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Revenue 1,650,000 2,400,000 3,150,000 3,900,000 4,650,000 5,400,000 6,150,000 6,900,000 7,650,000 8,400,000
Expenses -6,000,000 -450,000 -600,000 -750,000 -900,000 -1,050,000 -1,200,000 -1,350,000 -1,500,000 -1,650,000 -1,800,000
Taxes -300,000 -450,000 -600,000 -750,000 -900,000 -1,050,000 -1,200,000 -1,350,000 -1,500,000 -1,650,000

Figure 9. Cash Flow Diagram

The internal rate-of-return (IRR) is compared to the minimum attractive rate-of-return (MARR)
to perform engineering economic analysis. The IRR is given by the equivalent worth of
operational revenue being equal to the equivalent worth of operational expenses. The i’%
corresponds to the IRR.

𝑁 𝑁

∑ 𝑅𝑘 ∙ (𝑃⁄𝐹 , 𝑖 ′ %, 𝑘) = ∑ 𝐸𝑘 ∙ (𝑃⁄𝐹 , 𝑖 ′ %, 𝑘)
𝑘=0 𝑘=0

If the 𝐼𝑅𝑅 > 𝑀𝐴𝑅𝑅, the project is economically justifiable. The IRR is determined in the next
page to further reinforce the acceptability of the project.

40
 Determining the IRR
Year 0 - RM 6,000,000 Year 6 RM 4,200,000
Year 1 RM 1,200,000 Year 7 RM 4,800,000
Year 2 RM 1,800,000 Year 8 RM 5,400,000
Year 3 RM 2,400,000 Year 9 RM 6,000,000
Year 4 RM 3,000,000 Year 10 RM 6,600,000
Year 5 RM 3,600,000 IRR 40%
Table 6. Internal Rate-of-Return of the project

Since the internal rate-of-return (IRR) is greater than the minimum attractive rate-of-return
(MARR), the project is economically justifiable.
Additionally, the economic table illustrating the operational expenses, operation revenue, taxes
and net cash flow is as follows:

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5

Capital -6,000,000 0 0 0 0 0
Investment (RM)
Revenue (RM) 0 1,650,000 2,400,000 3,150,000 3,900,000 4,650,000
Expenses (RM) 0 450,000 600,000 750,000 900,000 1,050,000
Taxes (RM) 0 300,000 450,000 600,000 750,000 900,000
Cumulative Cash -6,000,000 -5,100,000 -3,750,000 -1,950,000 300,000 3,000,000
Flow (RM)

Year 6 Year 7 Year 8 Year 9 Year 10

Capital 0 0 0 0 0
Investment (RM)
Revenue (RM) 5,400,000 6,150,000 6,900,000 7,650,000 8,400,000
Expenses (RM) 1,200,000 1,350,000 1,500,000 1,650,000 1,800,000
Taxes (RM) 1,050,000 1,200,000 1,350,000 1,500,000 1,650,000
Cumulative Cash 6,150,000 9,750,000 13,500,000 18,300,000 23,250,000
Flow (RM)

Table 7. Projected cumulative cash flow

From the projected cumulative cash flow, the project reaches profitability between year 3 and
year 4. This can further be evaluated through a break-even analysis graph that facilitates the
comprehension of the cumulative cash flow.

41
 Break-even Analysis
25,000,000
Amount in Ringgits (RM)

20,000,000
15,000,000
10,000,000
5,000,000
0
0 2 4 6 8 10 12
-5,000,000
-10,000,000
Year

Amount in RM

Figure 9. Break-even analysis for profitability with capital investment, revenue, expenses
and taxes

Profit and Losses

25,000,000

20,000,000
Amount in Ringgits (RM)

15,000,000

10,000,000

5,000,000

-5,000,000

-10,000,000 0 1 2 3 4 5 6 7 8 9 10
Amount in RM -6,000,000 -5,100,000 -3,750,000 -1,950,000 300,000 3,000,000 6,150,000 9,750,000 13,800,000 18,300,000 23,250,000

Figure 10. Profit and losses along 10 years

Selecting the best alternative

The project selected in this business plan was carefully selected and compared among other
alternatives. Between three (3) alternatives, the company had to select one based on the
acceptability and equivalent-worth method. The table that follows illustrates the three (3)

42
alternatives and evaluates the mutually exclusive alternatives. The best alternative is the one
with the greatest positive equivalent worth.

Selecting the best alternative

Bluetooth head cap Bluetooth Bluetooth Speakers
Headphones
Investment RM 6,000,000 RM 7,000,000 RM 1,250,000
Annual Revenue RM 1,650,000 RM 650,000 RM 500,000
Annual Expenses RM 450,000 RM 250,000 RM 350,000
Annual Revenue RM 750,000 - RM 75,000
Increase per year
Annual Expenses RM 150,000 - RM 5,000
Increase per year
Useful Life 10 years 10 years 10 years
MARR 10% 10% 10%
Annual Worth RM 2,459,100 - RM 738,900 RM 207,410
Table 8. Selecting the best alternative

Based on the table 4, the best alternative using the equivalent-worth method is the Bluetooth
head cap. The Bluetooth head cap (which is our business plan) is the best alternative since its
annual wort (AW) is greater than the annual worth (AW) of the other two alternative. The
alternative selected was based on investment alternatives which is the one with initial capital
investment that produces positive cash flow from increase revenue.

43
Detailed Expenses, Revenue and Capital Investment

In this section, three tables regarding expenses, revenue and capital investment are presented.
Some of the operational costs regarding were taken from the Marketing Department (Marketing
and Sponsorship), Human Resources (Salary) and Manufacturing (Equipment).

Item Description Cost

Manufacturing Painting of the warehouse RM 250,000

Plant Remodelling
Repair of damaged warehouse compartments RM 925,000

Redesign of the warehouse RM 739,950

Start-up Inventory Headwear RM 225,000

Bluetooth nanotechnology module RM 800,000

Charging dock RM 325,000

Marketing Flyer printing, Facebook and Google RM 2,000,000

advertisement, TV and radio advertisement
Salary Salary allocation for first 3 years RM 200,000

Business License to operate the business and other legal RM 450,000

Registration requirements
Equipment Knitting machine RM 67,500

Embroidery machine RM 6,400

Photocopier machine RM 4,000

Soldering station, showroom display stand, RM 32,150

computers, hot desk and chairs, meeting table
and whiteboard
Total RM 6,000,000

Table 9. Capital Investment

Item Description Year 1

44
 Electricity Bill Yearly electricity bill RM 45,000

Salary Yearly salary for the employees RM 46,145

Research and Budget for research and development of new RM 105,000

Development products
Production Plant Yearly rent of the production plant RM 60,000
Rent
Retail Stores Retail stores yearly rent throughout the country RM 70,855

Advertising Facebook and Google Advertisement RM 21,000

Sponsorship Promotion and sponsorship of events RM 33,000

Others Water bill, tools replacement, maintenance of RM 69,000

equipment
Total RM 450,000

Table 10. Operational expenses at year 1

Item Description Year 1

Advertisement Yearly Revenue per advertisement clicked RM 665,714

Revenue
Sales Revenue Tech Savvy RM 349,123

Working Adults RM 335,021

Students RM 225,120

One-time buyer RM 75,022

Total RM 1,650,000

Table 11. Operational Revenue at year 1

Cost, Volume and Break-even Analysis

To determine the optimal volume of products sold and manufactured, a specific study is done.
The study includes fixed and variable costs and demand of the product. The profit is calculated

45
with the break-even analysis. All the calculations take into account the year 1 of the business
plan. The variable cost per unit is RM5 and the fixed cost per year is RM135,000. The selling
price is 𝑝 = 60 − 0.0009769 × 𝐷. The D stands for Demand.

The optimal demand (D*) per year is:

𝑎 − 𝑐𝑣 60 − 5
𝐷∗ = = 28,150 𝑢𝑛𝑖𝑡𝑠 𝑝𝑒𝑟 𝑦𝑒𝑎𝑟
2 ∙ 𝑏 2 × 0.00040

A demand of 28,150 units per year results in a maximum profit of:

𝑀𝑎𝑥 𝑝𝑟𝑜𝑓𝑖𝑡 = 𝑎 ∙ 𝐷 − 𝑏 ∙ 𝐷2 − (𝐶𝐹 + 𝑐𝑣 ∙ 𝐷)

𝑀𝑎𝑥 𝑝𝑟𝑜𝑓𝑖𝑡 = 60 × 28,150 − 0.0009769 × (28,150)2 − (135,000 + 5 × (28,150))
𝑀𝑎𝑥 𝑝𝑟𝑜𝑓𝑖𝑡 = 𝑅𝑀 639,132

The break-even point occurs at:

−0.0009769𝐷2 + 55𝐷 − 135,000 = 0

𝐷1 = 2,572 𝑢𝑛𝑖𝑡𝑠 𝑝𝑒𝑟 𝑦𝑒𝑎𝑟 𝐷2 = 53,728 𝑢𝑛𝑖𝑡𝑠 𝑝𝑒𝑟 𝑦𝑒𝑎𝑟

The range of profitable demand is between 2,572 and 53,728 units per year.

According to the operational plan, the company projects to sell an amount of 28,148 units per
year (2,345 units per month) at an estimated value of RM32.50. The amount is on the profitable
range as illustrated in the above computations. The break-even graph illustrates the values
obtained.

46
 Break-even Analysis
1000000
900000
800000
Cost and Revenue (RM)

700000
600000
500000 Total Revenue
400000 Total Cost
300000 Fixed Cost
200000
100000
0
0 5000 10000 15000 20000 25000 30000 35000
Demand (no. of units)

Figure 11. Break-even Analysis for 28,148 units (estimated selling units for our project)

Sensitivity Analysis

The sensitivity analysis is most commonly used to assess the project’s profitability whenever
the estimated values of the study are changed. In this project, we look into sensitivity analysis
at values between -10% and +10% of the most likely value. The values used in the sensitivity
analysis are from the present project, and will determine how a change in a factor will affect
the project’s acceptability. The sensitivity analysis is calculated with the annual worth
determined previously.

Most Likely Values

Capital Annual Annual Useful Life MARR
Investment Revenue Expenses
RM 6,000,000 RM 1,650,000 RM 450,000 10 years 10%
Table 12. Most likely Values for sensitivity analysis

47
 Sensitivity Analysis
% Change in Capital Annual Annual MARR
Factor Investment Revenue Expenses
-20% RM 2,655,300 RM 2,129,100 RM 2,549,100 RM 2,628,780
-10% RM 2,557,800 RM 2,294,100 RM 2,504,100 RM 2,543,880
0 RM 2,459,100 RM 2,459,100 RM 2,459,100 RM 2,459,100
10% RM 2,362,800 RM 2,624,100 RM 2,414,100 RM 2,374,920
20% RM 2,265,300 RM 2,789,100 RM 2,369,100 RM 2,288,820
Table 13. Sensitivity analysis

Sensitivity Analysis
3,000,000

2,500,000
Annuak Worth (AW)

2,000,000

1,500,000

1,000,000

500,000

0
-25% -20% -15% -10% -5% 0% 5% 10% 15% 20% 25%
% Change from Most Likely Value

Capital Investment Annual Revenue Annual Expenses MARR

Figure 12. Sensitivity analysis of the project

48
8.REFERENCES

1. “Clothing Retail Business Plan,”. Accessed on: Dec. 6, 2019. [Online]. Available:
https://www.bplans.com/clothing_retail_business_plan/executive_summary_fc.php
2. “Cell Phones Retail Business Plan,”. Accessed on: Dec. 6, 2019. [Online]. Available:
https://www.bplans.com/cell_phones_retailer_business_plan/executive_summary_fc.
php

49
9.APPENDICES

MANAGEMENT BACKGROUND
CHIEF OF OPERATIONS

NAME Wan Ali Imran Bin Wan Othman

EMAIL aliimran21235@gmail.com
PHONE NUMBER +60135933260
DATE OF BIRTH 31 / August / 1996
AGE 23
MARITAL STATUS Single
ACADEMIC Bachelor of Electrical and Electronics Engineering with Honours
QUALIFICATIONS
WORKING Manager at Gamestop Kuala Lumpur
EXPERIENCE

50
 MARKETING MANAGER

NAME Muhammad Hafiz Irfan Bin Sideli

EMAIL Hafiz.irfann7@gmail.com
PHONE NUMBER +6017-6841607
DATE OF BIRTH 20th August 1996
AGE 23
MARITAL STATUS Single
ACADEMIC Bachelor of Electrical and Electronics Engineering with Honours
QUALIFICATIONS
WORKING Supervisor at Adelia Mesra Enterprise
EXPERIENCE

51
 HUMAN RESOURCES MANAGER

NAME Elias Joao Tenece

EMAIL eliasjoaotenece@gmail.com
PHONE NUMBER 0143561042
DATE OF BIRTH 02/08/1995
AGE 24
MARITAL Single
STATUS
ACADEMIC Bachelor of Electrical and Electronics Engineering with Honours
QUALIFICATIONS
WORKING Intern at Aramis Management Sdn Bhd
EXPERIENCE

52
 OPERATIONAL MANAGER

NAME Leong Zheng Yan

EMAIL leongzhengyan@gmail.com
PHONE NUMBER 0165084350
DATE OF BIRTH 21.4.1995
AGE 24
MARITAL STATUS Single
ACADEMIC Bachelor of Electrical and Electronics Engineering with Honours
QUALIFICATIONS
WORKING Sales retail
EXPERIENCE

53
 DESIGNER/PRODUCER

NAME Mateo Samy Davey

EMAIL mateo.davey@gmail.com
PHONE NUMBER +33 6 88 17 99 10
DATE OF BIRTH 18/05/1999
AGE 20
MARITAL STATUS Single
ACADEMIC Bachelor of Electrical and Electronics Engineering with Honours
QUALIFICATIONS
WORKING CNES France
EXPERIENCE

54
 FINANCIAL MANAGER

NAME Higino Salgado Mukuwane Cuamba

EMAIL higino.cuamba@gmail.com
PHONE NUMBER 014-3559 196
DATE OF BIRTH April 17th, 1995
AGE 24 years old
MARITAL STATUS Single
ACADEMIC Bachelor of Electrical and Electronics Engineering with Honours
QUALIFICATIONS
WORKING TricubesNCR JV Sdn. Bhd. (intern)
EXPERIENCE

55
56