FACULTY OF ACCOUNTANCY

FUNDAMENTAL OF ENTREPRENEURSHIP
ENT 300

LaSSilicious Enterprise
GROUP MEMBERS:
AHMAD AKRAM BIN AHMAD ZAILAN 2013640796
MUHAMMAD AMIR BIN KAMIS 2013687346
NUR ATIQAH BINTI NOOR RASHID 2013494188
FATIN NUR ALISA BINTI ANUAR SANY 2013647514
SHAZLEEN BINTI SHAHANIDDAN 2013472266
NUR AZILA SHAZLIN BINTI MOHD NORIZAM 2013220596

GROUP:
KAC 110 5B

LECTURER:
MR ZULKHAIRI BIN HAJI NISA
Diploma in Accountancy,
MARA University of Technology,
Kedah Branch,
08400 Merbok,
Kedah, Darul Aman.

Mr. Zulkhairi bin Haji Nisa,

Lecturer of ENT 300,
MARA University of Technology,
Kedah Branch,
08400 Merbok,
Kedah, Darul Aman.

Sir,
Submission of Business Plan Proposal (ENT 300)

Allude to the subject stated above, we would like to submit the proposal of our final
project paper for ENT 300 subject.

2. This business plan was completed according to the guidelines and requirements
given according to subject related. This business plan is build up to serve as a guide
and prototype for a business proposed deal which covers the top management which is
started with general manager followed by the administration, marketing, operation, and
financial aspects.

3. We are hope that our business plan that we recommended does fulfill your
obligations. If there are any errors or lack in any parts are fully depends on us. Plus, we
are appreciating to any comments or remarks on our project in order to help us to
improve it and also to ourselves as well.

i
4. Thank you for your guidance and time to go through our business plan and
analyzing it. With all our efforts we hope that you will approve this business plan that we
produced. Finally, with the cooperation that arises among us can enhance a good
collaboration.

Sincerely Yours,

Akram
………………………….
(AHMAD AKRAM BIN AHMAD ZAILAN)
General Manager,
LaSSilicious Enterprise.

ii
 TABLE OF CONTENTS
Executive Summary................................................................................................................................. 1
1 Introduction ....................................................................................................................................... 3
1.1 Purpose of Doing Business ...................................................................................................... 4
1.2 Company Background ............................................................................................................... 5
1.3 Company’s Logo......................................................................................................................... 6
2 Partner’s Background ..................................................................................................................... 8
2.1 General Manager ....................................................................................................................... 8
2.2 Financial Manager .................................................................................................................... 10
2.3 Marketing Manager .................................................................................................................. 12
2.4 Operational Manager ............................................................................................................... 14
2.5 Human Resource Manager..................................................................................................... 16
2.6 Administrative Manager........................................................................................................... 18
3 Partnership Agreement ................................................................................................................ 21
4 Location ............................................................................................................................................ 27
5 Administration Plan ....................................................................................................................... 32
5.1 Vision .......................................................................................................................................... 32
5.2 Mission ....................................................................................................................................... 32
5.3 Objectives .................................................................................................................................. 32
5.4 Organizational Structure-Function ......................................................................................... 33
5.5 Organizational Structure-Number of Workers...................................................................... 34
5.6 List of Administration Personnel ............................................................................................ 35
5.7 Schedule of Task and Responsibilities ................................................................................. 36
5.8 Schedule of Remuneration ..................................................................................................... 39
5.9 Office Furniture and Fittings ................................................................................................... 40
5.10 Administration Budget ............................................................................................................. 41
6 Marketing Plan ................................................................................................................................ 43
6.1 Product Description .................................................................................................................. 43
6.2 Target Market............................................................................................................................ 44
6.3 Market Size ............................................................................................................................... 45
6.3.1 Estimations ........................................................................................................................ 46
6.4 Market Share............................................................................................................................. 48

iii
 6.5 Market Segmentation............................................................................................................... 49
6.6 Competitors ............................................................................................................................... 50
6.6.1 Competitors List ................................................................................................................ 50
6.6.2 Strength and Weaknesses .............................................................................................. 51
6.6.3 Similarities and Differences ............................................................................................ 51
6.6.4 Strategy to Overcome Competitors ............................................................................... 51
6.7 Forecast Sales .......................................................................................................................... 52
6.8 Marketing Strategies ................................................................................................................ 54
6.8.1 Product Strategy ............................................................................................................... 54
6.8.2 Pricing Strategy ................................................................................................................ 54
6.8.3 Place Strategy................................................................................................................... 55
6.9 Promotion Strategy .................................................................................................................. 55
6.9.1 Advertising ......................................................................................................................... 55
6.10 Marketing Budget ..................................................................................................................... 61
7 Operation Plan ................................................................................................................................ 63
7.1 Introduction................................................................................................................................ 63
7.2 Operation Objectives ............................................................................................................... 63
7.3 Process Planning ..................................................................................................................... 64
7.4 Operation Layout ...................................................................................................................... 66
7.5 Production Planning ................................................................................................................. 68
7.5.1 Materials Schedule:.......................................................................................................... 69
7.6 Material Planning ...................................................................................................................... 70
7.6.1 Raw Materials Requirements Schedule:....................................................................... 70
7.6.2 Bills of Materials Schedule: ............................................................................................. 70
7.6.3 List of Suppliers: ............................................................................................................... 71
7.7 Machine and Equipment Planning ......................................................................................... 72
7.7.1 Machine and Equipment Requisition Planning Schedule: ......................................... 72
7.7.2 List of Equipment Suppliers: ........................................................................................... 73
7.8 Manpower Planning ................................................................................................................. 74
7.9 Overheads Requirement ......................................................................................................... 75
7.10 Business and Operation Hours .............................................................................................. 76
7.11 License, Permits and Regulations Required ........................................................................ 78

iv
 7.12 Operations Budget ................................................................................................................... 79
7.13 Implementation Schedule ....................................................................................................... 80
8 Financial Plan .................................................................................................................................. 82
8.1 Schedule of Remuneration ..................................................................................................... 82
8.2 Objective of Financial Plan ..................................................................................................... 82
8.3 Financial Strategies ................................................................................................................. 82
8.4 The Importance of Financial Plan .......................................................................................... 83
8.5 Steps in Financial Statement .................................................................................................. 83
8.6 The Sources of Financial Statement ..................................................................................... 84
8.7 Capital Contribution ................................................................................................................. 85
8.8 Schedule of Remuneration (Administration) ........................................................................ 85
8.9 Schedule of Remuneration (Operation) ................................................................................ 86
8.10 Administrations Budget ........................................................................................................... 87
8.11 Marketing Budget ..................................................................................................................... 88
8.12 Operations Budget ................................................................................................................... 89
8.13 Project Implementation Cost .................................................................................................. 90
8.14 Source of Finance .................................................................................................................... 91
8.15 Pro Forma Cash Flow Statement .......................................................................................... 92
8.16 Pro Forma Income Statement ................................................................................................ 93
8.17 Pro Forma Balance Sheet....................................................................................................... 94
8.18 Financial Ratios ........................................................................................................................ 95
9 Conclusion ..................................................................................................................................... 100
10 Appendix .................................................................................................................................... 102
10.1 Form A ..................................................................................................................................... 102
10.2 Form Pna 42 ........................................................................................................................... 106
10.3 Building Registration Form.................................................................................................... 108
10.4 License ..................................................................................................................................... 111

v
Executive Summary

LaSSilicious is a new brand of beverages produced based on the mixture of fruits and yogurts.
Amongst the types of fruits that we use to produce the Lassi is mango, apples, banana, pitaya
and pineapple. We commence our business on 1 January 2016 and we are located at Bandar
Laguna Merbok. Our business operates from 10 am until 10 pm every day.

The initial capital of this partnership business after summation is RM 60,000 to which
each partner shall contribute RM 10,000 by depositing in a checking account in the name of the
Partnership at MAYBANK BERHAD, Sungai Petani.

LaSSilicious Enterprise wanted to create a new style of beverages that will give
customer a taste satisfaction. It comes with reasonable price that is affordable to everyone and
absolutely Halal.

In LaSSilicious Enterprise, we consist of six shareholders namely the General Manager,

Administration Manager, Marketing Manager, Operational Manager, Human Resource Manager
and Financial Manager. All of us have experiences and qualifications needed in order to
conduct our business successfully.

In conclusion, the main target of our business is to promote the variety flavors of lassi
and gain profit by producing the best beverage to our customer and also become the first choice
among Malaysians.

1
INTRODUCTION
OF COMPANY

2
1 Introduction

LaSSilicious is a new brand of beverages produced based on the mixture of fruits and yogurts.
Amongst the types of fruits that we use to produce the Lassi is mango, apples, banana, pitaya
and pineapple. We commence our business on 1 January 2016 and we are located at Bandar
Laguna Merbok. Our business operates from 10 am until 10 pm every day.

We choose Bandar Laguna Merbok because it is located in urban area. Our building is
easy to be recognized as it is near the main road. Apart from that, Bandar Laguna Merbok has
their own community and help us to achieve our target market.

Our future prospects of the business is to become the first beverages company in
Malaysia. We target to have at least one branch at every state. Giving to the economic and
climate in Malaysia, we believe that we can succeed our goal.

We choose this business because this beverages is well known by the society and we
will not have much competition in operating our product. We take that opportunity to make high
profit.

3
1.1 Purpose of Doing Business

 To evaluate the project viability and growth potential

A Business Plan can be used as a basis of determining the viability of a proposed
business venture. The information gathering and analysis that is done as part of
preparing the Business Plan can give an early indication as to the viability of a project.
Hence, the entrepreneur can make a better judgment before investing in the proposed
venture.

 To act as a guideline for the management of the proposed business

The Business Plan can also be used as a guideline for managing the proposed venture.
In preparing the Business Plan, the entrepreneur has thought out and laid down the
plans and strategies for running the venture. When the venture becomes a reality, the
plans and strategies outlined in the Business Plan will be an important benchmark to
help the entrepreneur gauge in progress.

 To allocate business resources effectively

Normally, small businesses have limited resources at their disposal. Hence, these
resources need to be allocated effectively so as to avoid unnecessary wastage and to
ensure optimum returns on investment. The Business Plan can help with the planning,
distribution and monitoring of this resources.

4
1.2 Company Background

Name of the Business : LaSSilicious Enterprise

Business Address : 4365-A, A2 Lorong BLM 1/6, 08000 Sungai Petani,

Kedah, Malaysia

Correspondence Address : 4365-A, A2 Lorong BLM 1/6, 08000 Sungai Petani,

Kedah, Malaysia

Website : www.LASSILICIOUS.com.my

E-mail : LaSSilicious@yahoo.com

Telephone Number : 04-4456182

Fax Number : 04-4456128

Form of Business : Partnership

Main Activity : Beverages

Date of Commencement : 1 January 2016

Date of Registration : 15 December 2015

Registration Number : M7450328-B

Name of Bank : MAYBANK BERHAD

Bank Account Number : 58921036724184

5
1.3 Company’s Logo

Logo descriptions

 Variety of fruits presents that our business provide many types of beverages flavor.
 It is also means that we are very concern about the customers’ health by providing
healthy product.
 We use fresh fruits without added preservatives to maintain the fruit flavor.
 LaSSilicious means our lassi is very delicious that could make our customer leaves the
shop with a smile and will come again next time.
 The four glass shows our big investors/CEOs.

6
 PARTNER’S
BACKGROUND

7
2 Partner’s Background

2.1 General Manager

Name : Ahmad Akram Bin Ahmad Zailan

Date of Birth : 26 November 1987

Address : No 14, Jalan 4/5F, Seksyen 4, 43650 Bandar Baru

Bangi, Selangor

Contact Number : 017-6307327

E-mail : akramzailan@yahoo.com

Interest : Playing Football

Position : General Manager

8
Academic Qualifications

1. Bachelor in Accounting (2010) (Graduated in UiTM Shah Alam)

2. ACCA (2013) (Graduated in Dublin Business School, Ireland)

Skills

1. Can identifies new and potentially unique ideas to achieve the goals.
2. Able to make repeated efforts or to take different actions to overcome an obstacles that
get in the way of reaching goals.

Detail of Position

As the General Manager, this job requires the manager to set up the mission, vision and
objective for the long term of company. The General Manager also need to organize, motivating
and to control his down liner to be always on top of their job.

Experiences

Has 4 years of working experiences as a Finance Department Manager in AirAsia Company.

9
2.2 Financial Manager

Name : Muhammad Amir Bin Kamis

Date of Birth : 11 August 1987

Address : 1021 Kampung Setol, 13200 Kepala Batas, Seberang Perai

Utara, Pulau Pinang

Contact Number : 016-4453063

E-mail : amirkamis@gmail.com

Interest : Forecast in stock market

Position : Financial Manager

10
Academic Qualifications

1. Diploma in Accountancy (2007) (Graduated in UiTM Kedah)

2. Bachelor in Financing (2010) (Graduated in UiTM Shah Alam)
3. IFA (2013) (Graduated in London, England)

Skill

1. The capacity to make quick but rational decisions.

2. Strong attention in details and an investigative nature.

Detail of Position

As the Financial Manager, it is my job to support the management team in a variety operational
decision. The Finance Manager should manage funds in such manner to maximize return while
minimizing risk.

Experiences

Worked as Financial Manager in The Star Company Sdn Bhd for 3 years.

11
2.3 Marketing Manager

Name : Fatin Nur Alisa Binti Anuar Sany

Date of Birth : 17 August 1987

Address : No 4, Persiaran BLM 1, Bandar Laguna Merbok, 08000 Sungai

Petani, Kedah

Contact Number : 017-4563266

E-mail : fatinalisa_178@yahoo.com

Interest : Likes to go on trips and vacations and enjoy new experience

Position : Marketing Manager

12
Academic Qualifications

1. Diploma in Accountancy (2007) (Graduated in UiTM Kedah)

2. Bachelor in Accountancy (2010) (Graduated in UiTM Shah Alam)
3. Bachelor’s Degree in Marketing (2013) (Graduated in Cardiff University)

Skills

1. Have high determination to achieve goals.

2. Creative in making decisions also good in coordinating and directing activities.

Detail of Position

As a Marketing Manager, it is my responsibility to ensure that our company is well known by the
society. I focused mainly on the practical application and management of our organization’s
marketing operations. It is also an important part for me to find new opportunities for our
company to evolve and expand in new markets. Apart from that, I need to ensure that our
company has a good employee-company relationship.

Experiences

I have acquired 3 years working experience at Nusajaya Antarabangsa Trading.

13
2.4 Operational Manager

Name : Shazleen Binti Shahaniddan

Date of Birth : 18 April 1989

Address : No 25, Jalan Juita 2 Taman Amal 2, Batu 3 3/4 Jalan Langgar,

05460 Alor Setar, Kedah

Contact Number : 013-5347004

E-mail : shazleen@yahoo.com

Interest : Travelling

Position : Operational Manager

14
Academic Qualifications

1. Diploma in Corporate Administration (2009) (Graduated in UiTM Shah Alam)

2. CIMA (2014) (Graduated in University of West London, London, United Kingdom)

Skills

1. Have a good communication skills (Bahasa Melayu, English, Thai).

2. Enjoy meeting people, prefer to work in field, has sense of responsibility.

Detail of Position

Being an Operational Manager involves in overseeing and having responsibility for all the
activities in the organization which contribute to the effective production of goods and services.
There are also main role of Position Manager which understanding strategic objectives,
designing the operations products, planning and controlling, and improving the performance of
operation given by General Manager.

Experiences

1. Worked as Sales Assistant at Belle Florist Arau, Perlis (2010).

2. Worked as Bank Officer at Maybank Berhad, Kuala Lumpur (2011-2014).

15
2.5 Human Resource Manager

Name : Nur Azila Shazlin Binti Mohd Norizam

Date of Birth : 18 February 1987

Address : No 27, Kg Daleh, Sungai Korok, Air Hitam, 06150 Alor Star,

Kedah

Contact Number : 017-4639858

E-mail : azila_shazlin95@yahoo.com

Interest : Listen to music, surf internet, shopping

Position : Human Resource Manager

16
Academic Qualifications

1. Diploma in Accountancy (2006) (Graduated in UiTM Kedah)

2. Bachelor in Accountancy (2009) (Graduated in UiTM Shah Alam)
3. Bachelor’s Degree in Human Resource Management (2012) (Graduated in Cambridge
University)

Skills

1. Ability to make a good decision.

2. Have a good interpersonal skills to communicate with employees.
3. Ability to find right person for job.

Detail of Position

As the Human Resources Manager, it is my responsibility to manage recruiting programs, hires

employees and develops policies and procedures.

Experiences

Worked as Human Resources Assistant at Honda Malaysia Sdn Bhd for 3 years.

17
2.6 Administrative Manager

Name : Nur Atiqah Binti Noor Rashid

Date of Birth : 19 September 1988

Address : No 83, Jalan Lembah Bujang 2, Taman Lembah Bujang, 08100

Bedong, Kedah

Contact Number : 013-4905449

E-mail : atiqah_a5@yahoo.com

Interest : Hockey, swimming

Position : Administrative Manager

18
Academic Qualifications

1. Diploma in Accountancy (2008) (Graduated in UiTM Kedah)

2. Bachelor in Accountancy (2011) (Graduated in UiTM Shah Alam)
3. Bachelor’s Degree in Business Administration (2014) (Graduated in Ferris State
University, Michigan, United States)

Skills

1. Have solid communications and updated knowledge of technology.

2. Have leadership and team-building skills.

Detail of Position

As the Administrative Manager, I should be the first point of contact for general business
questions. It is also my responsibility for the office budget and the maintenance schedules for
supplies, equipment and technological systems. I have to be able to manage different
personalities and handle shifting priorities while maintaining a calm, professional demeanor.

Experiences

Works as Administrative Assistant Manager at Jotun Selangor, Malaysia

19
PARTNERSHIP
AGREEMENT

20
3 Partnership Agreement

This agreement will bind the partners with the following aspects:

Types of Business

The business has been registered under the Register of Business using the name of
LaSSilicious Enterprise. This business is a company that sells and promotes the best
products by producing a multi-flavored Lassi. LaSSilicious Enterprise wanted to create a
new style of beverages that will give customer a taste satisfaction. It comes with
reasonable price that is affordable to everyone and absolutely Halal.

Initial Capital
The initial capital of this Partnership after summation is RM 60,000 to which each
partner shall contribute by depositing in a checking account in the name of the
Partnership at MAYBANK BERHAD, Sungai Petani with the following amount:

AHMAD AKRAM BIN AHMAD ZAILAN RM10, 000

MUHAMMAD AMIR BIN KAMIS RM10, 000
FATIN NUR ALISA BINTI ANUAR SANY RM10, 000
SHAZLEEN BINTI SHAHANIDDAN RM10, 000
NUR AZILA SHAZLIN BINTI MOHD NORIZAM RM10, 000
NUR ATIQAH BINTI NOOR RASHID RM10, 000

21
Withdrawal of Capital
No partner shall withdraw any portion of the capital of the Partnership without the
express written consent of the other partners.

Period of Partner Agreement:

From the consent of all partners, we agreed that:
They had to run at least five years (5) and partners are prohibited from dissolving the
business without the consent of other partner resolutions to other partners.

Distribution of Profits and Loss:

Every partner has belonging this business and the amount of the profit from this
business as well. The partners will distribute profit according to capital distribution. Any
losses will be liable among partner equally according Partnership Act 1961.

Perquisite:
Any additional pay is to follow current profit and will be present in the end of annual
financial report.

Partnership Property:
Owned by the partnership and partners because it is not separate legal entity
(Partnership Act 1961 S.22)

Death:
The representative of the death partners can appoint to the business under the
Malaysian Law. The close members of the family upon the entire death partner share
can make the transmission of the state.

22
Bankruptcy or Dissolution of Partnership:
When the partner is found lunatic, permanently unsound mind [Partnership Act 1961
S.37 (a)]
When a partner permanently incapable of performing his part of the partnership contract
[Partnership Act 1961 S.37 (b)]
When a partner calculated to affect prejudicially the carrying on the business
[Partnership Act 1961 S.37 (c)]

When the partner willingly or persistently commits a breach of the partnership

agreement or otherwise [Partnership Act 1961 S.37 (d)]
When the business of the partnership can only be carried on at a loss [Partnership Act
1961 S.37 (d)]
Whenever in any case circumstances have arisen which in the opinion of the court,
render it just and equitable that the partnership be dissolve [Partnership Act 1961 S.37
(f)]

Retirement:
If any partner who want to retire from the business must have consent from others
partners. They will get back their investment and the notice of retirement must be given
3 months before the retirement date.

Others:
Each of the partners must act in good faith and respect other partners. Partners must
have willingness and interested to make the business more successful and giving full
commitment for the business. They also must be honest and straight forward in order to
execute responsible as a partner.

Consents and Agreements

All Consents and Agreements provided for or permitted by this Agreement shall be in
writing and a signed copy of them shall be filed and kept with the books of the
Partnership.

23
Sole Agreement
This instrument contains the sole agreement of the parties relating to their Partnership
and correctly sets forth and rights, duties and obligation of each of the other in
connection with is as of its date. Any prior agreements, promises, negotiations or
representations not expressly set forth in this Agreement are of no force or effort.

24
 Akram
………………………….
AHMAD AKRAM BIN AHMAD ZAILAN
General Manager

Shazleen
………………………….
SHAZLEEN BINTI SHAHANIDDAN
Operation Manager

Alisa
………………………….
FATIN NUR ALISA BINTI ANUAR SANY
Marketing Manager

Atiqah
………………………….
NUR ATIQAH BINTI NOOR RASHID
Administration Manager

Azila
………………………….
NUR AZILA SHAZLIN BINTI MOHD NORIZAM
Human Resource Manager

Amir
………………………….
MUHAMMAD AMIR BIN KAMIS
Finance Manager

25
LOCATION

26
4 Location

27
4365-A, A2 Lorong BLM 1/6, 08000 Sungai Petani, Kedah, Malaysia

28
Advantages:

1. We choose Bandar Laguna Merbok as our business location because we believe that
we can achieve the target market for our product here since Bandar Laguna Merbok is
well known for its residency.
2. We also believe that it would be easy for us to attain our materials from suppliers since
we are located in a well-known location and is easy to find.
3. As it is a new area of shop lots, we manage to get new facilities and a good a spot for us
to start our business.

29
 25'-4"
10'-0" 15'-4"
6'-4" 3'-8"
9'-3 7/16" 6'-9/16"

2'-3"

2'-10"

2'-3"
2'-0"
4'-8"
BACK

7'-3"

4'-1/16"
DOOR

2'-3"
10'-0"
2'-6"
2'-6"

15'-6 5/8"
4'-8"
2'-0"

2'-3"

2'-3"
GENERAL
MANAGER
ROOM

6'-5/8"
OFFICE
2'-3"

15'-0"

14'-8 1/2"

4'-2 1/2" R 1'-0"

2'-0"

4'-0"
SINK

4'-3/16"
4'-0"
4'-0"

6'-1"
BLENDER

FOOD
70'-0"

COOLER
25'-11"

24'-0"

6'-5 7/16"
4'-0"

100

CASHIER

FIRE
EXTINGUISHER

3'-0"
10'-0"

3048.0 mm x 36.0 in

MAIN
ENTRANCE

5'-0"

Floor Plan

30
ADMINISTRATION
PLAN

31
5 Administration Plan

5.1 Vision

To introduce our Lassi to Malaysian community in order to become one of the top beverages
company in Malaysia by 2020.

5.2 Mission

To provide the best Lassi in Malaysia by doing frequent promotion and give quality services to
customer and fulfill their taste and preferences.

5.3 Objectives

 To produce and sell 210 cups of Lassi every day for 7 days a week.
 To create new variation of Lassi flavors in order to anticipate the ever changing
consumer expectations and preferences.
 To achieve sales of RM 44,100 per month.
 We use fresh fruits without added preservatives to maintain the fruit flavor.
 To ensure our products are produce through the use of environmentally-friendly
technologies such as compostable cups.

32
5.4 Organizational Structure-Function

GENERAL
MANAGER
(ENTREPRENEUR)
AHMAD AKRAM

HUMAN
FINANCIAL MARKETING OPERATIONAL ADMINISTRATIVE
RESOURCE
MANAGER MANAGER MANAGER MANAGER
MANAGER

MUHAMMAD AMIR FATIN NUR ALISA SHAZLEEN NUR AZILA SHAZLIN NUR ATIQAH

33
5.5 Organizational Structure-Number of Workers

GENERAL
MANAGER
(ENTREPRENEUR)
AHMAD AKRAM

OPERATIONAL
MANAGER

SHAZLEEN

BARTENDERS CASHIER

2 2

34
5.6 List of Administration Personnel

NUMBER OF
PERSONNELS
POSITION
GENERAL MANAGER 1
FINANCIAL MANAGER 1
MARKETING MANAGER 1
OPERATIONAL MANAGER 1
 Bartenders 2
 Cashier 2
HUMAN RESOURCES MANAGER 1
ADMINISTRATIVES MANAGER 1

35
5.7 Schedule of Task and Responsibilities

POSITION TASK AND RESPONSIBILITIES

GENERAL
1. Plan, implement and control the overall management of
MANAGER
the business.
2. Monitor the business process running smoothly according
to the business plan.
3. Make sure the database is updated.
4. Looks to the future for change opportunities.

FINANCIAL
1. To make sure the account (profit or loss) is balance.
MANAGER
2. Plan the company’s overall budget, expenses and profits.
3. Provide the business annual report.

MARKETING
1. Setup the strategic marketing plan for the company.
MANAGER
2. Identify new marketing opportunities.
3. Make department report and submit to top manager.
4. Analyze the competitors and company’s strength,
weakness, opportunity and threat.

36
OPERATIONAL
1. Identify and list all the raw material required to
MANAGER
manufacture the product.
2. Set rules and procedures for staff to follow in order to
make sure the department run smoothly.
3. Prepare the operation cost adequate with the company
budget.

HUMAN
1. Maintains human resources staff by recruiting, selecting,
RESOURCES
orienting, and training employees.
MANAGER
2. Gives counselling and disciplining the employees through
planning, monitoring, and appraising job results.
3. Maintains management guidelines by preparing, updating
and recommending human resources policies and
procedures.
4. Keep past and current records through filing and retrieval
systems in order to maintain historical human resource
records.

37
ADMINISTRATIVES 1. Identify and inform the duties of every department.
MANAGER 2. Control the expenses of administration department.
3. Manage the staff salary payment, bonus and
incentive, EPF and SOCSO.
4. Maintains professional and technical knowledge by
attending educational workshops.

BARTENDERS 1. Take beverage orders from serving staff or directly from

customers.

2. Arrange bottles and glasses to make attractive displays.

3. Clean glasses, utensils, and café equipment.
4. Assessing the value, importance, or quality of things or
people.

CASHIER 1. Issue receipts, refunds, credits, or change due to

customers.
2. Count money in cash drawers at the beginning of shifts to
ensure that amounts are correct and that there is
adequate change.
3. Greet customers entering establishments.
4. Answer customers' questions, and provide information on
procedures or policies

38
5.8 Schedule of Remuneration

MONTHLY
POSITION NO SALARY EPF (13%) SOCSO TOTAL
(RM) (RM) (2%) (RM) AMOUNT
(RM)

GENERAL 1 2,000.00 260 40 2,300.00

MANAGER

FINANCIAL 1 1,800.00 234 36 2,070.00

MANAGER

MARKETING 1 1,800.00 234 36 2,070.00

MANAGER

OPERATIONAL 1 1,800.00 234 36 2,070.00

MANAGER

HUMAN 1 1,800.00 234 36 2,070.00

RESOURCES
MANAGER

ADMINISTRATIVES 1 1,800.00 234 36 2,070.00

MANAGER

TOTAL 12,650

39
5.9 Office Furniture and Fittings

TYPE PRICE/UNIT QUANTITY TOTAL

(RM) AMOUNT
(RM)
TABLE 160.00 4 640.00
CHAIR 90.00 4 260.00
COMPUTER 800.00 1 800.00
FILE CABINET 600.00 1 600.00
AIR CONDITIONER 750.00 2 1,500.00
MULTI FUNCTION 250.00 1 250.00
PRINTER/FAX
TELEPHONE 80.00 2 160.00
TOTAL 2,730.00 15 4,210.00

40
5.10 Administration Budget

ITEMS FIXED ASSETS MONTHLY OTHER

(RM) EXPENSES (RM) EXPENSES (RM)

Furniture & Fittings 4,210.00

Salary (EPF & 12,650.00

SOCSO)

Business 75.00
Registration

Business 240.00
License/Permit

Telephone & Wi-Fi 300.00

Bills

Water Bills 130.00

Electricity Bills 200.00

Renovation 8000.00

Course Attended 100.00

Total 25,905.00

41
MARKETING PLAN

42
6 Marketing Plan

6.1 Product Description

LaSSilicious is the brand new beverages introduced in Sungai Petani, Kedah. The objectives of
marketing plan is we want to let people know about this product. With the existence of the
marketing, there will be increasing the product awareness among targeted consumers as well
as providing information about the product features and reducing consumer resistance to buy
the product.

Besides, we also want to increase sales of the product so that we can achieved our goal.
Achieving the goals will set up a huge opportunity that our product and our business can
establish in the industry.

The aim of the marketing is also that we want to maintain a place in the mind of the
public to take work. The continuously marketing will make the targeted consumers always keep
in mind about the product and can spreads the good about our product to other. This kind of
marketing can be excellent so that some marketing efforts are simply aimed to maintain a
prominence in the public space.

LaSSilicious used a delicious and fresh ingredients. In our product, we keep maintaining
of the freshness of the fruits and used the high quality of local fruits. The lists of the recipes and
ingredients used for every types of flavor are fresh milk, brown sugar, plain yogurt, honey and
mint.

It is our responsibilities to maintain the recipe by using fresh fruits so we can keep the
original taste of the fruits. Everyone can consumed Lassi because it has some medicinal values
associated with it. It helps in digestion and also is a healthy drink. Consumers can have it as a
daily drink and can combine it with lunch and dinner.

In LaSSilicious, we have a few assortment that can fulfil our targeted consumer’s taste
bud. Our flavors are mango, apples, banana, pitaya and pineapple. We provide sizes of the
cups accordance to the consumers demand. The cups size are regular and large.

43
6.2 Target Market

Our radius is approximately 10km. From 421,530 of the population in Sungai Petani,
LaSSilicious target markets are focus on the following groups:

1. Children ( 3 to 12 years old )

 They will need fruits to get enough vitamins to ensure their body’s health.
2. Teenagers ( 13 to 24 years old )
 This types of group is our main target market. This is because many of teenagers
would like to have a new type of beverages. It is also because teenagers are
likely to be the majority of the total population in Sungai Petani.
3. Adult ( 25 to 65 years old )
 They are not our main focus in target market because the adult are less
interested in cold beverages.

However, our country nowadays having a high degree of temperature which will make
the need in cold beverages increase. People who don’t like eating fruits will be loved in eating it
especially after they try our beverages. With our variety type of flavors, it will help in increasing
the number of our target market as well as our profit and also can helps people to know our
existence.

MARKET ANALYSIS

ADULTS
27% CHILDREN
33% CHILDREN
TEENAGERS
ADULTS
TEENAGERS
40%

44
6.3 Market Size

Market size is total potential purchase that is expected from the target market. Estimation of
market size required information regarding the particular market the business intends to enter.
The potential purchase includes purchase of the competitor within the same market.

Bandar Laguna Merbok is a prime freehold development that spreads over 493 acres of
one of the most scenic locations in Sungai Petani, Kedah. Set next to the beautiful waters of
Sungai Merbok with the soaring peaks of Gunung Jerai as the backdrop, this resort-style
township is a low density development of 8.0 units per acre.

Bandar Laguna Merbok comprises of residential and commercial units underscored by

leisure facilities and amenities, which made it a completely self-contained township. Other
support facilities to be provided include an educational center, school, kindergarten and medical
center.

We consider that there is 421,530 population of people in Sungai Petani.

Therefore, about 88,521 people from kids which is 3-12 years old, 80,091 people from
teenagers which is 13-24 years old, and 177,043 people from adult which is 25-65 years old.
Our business has identified our target market that is mainly on kids, teenager and adult. In the
future, we target around 30% of the 345,655 of people will buy our product in Bandar Laguna
Merbok. Thus, other competitors will conquer the balance of the population.

45
6.3.1 Estimations

LOCATIONS/
POPULATIONS KIDS TEENAGERS ADULTS
SUNGAI PETANI 14,164 12,815 28,327

MERBOK 13,278 12,014 26,557

BEDONG 7,967 7,208 15,934

SUNGAI LAYAR 8,852 8,009 17,704

OTHER LOCATION 44,261 40,044 88,521

Population of Kids: 88,521

Sungai Petani 14,164 (32%)
Merbok 13,278 (30%)
Bedong 7,967 (18%)
Sungai Layar 8,852 (20%)
Other location 44,261

Population of Teenagers: 80,091

Sungai Petani 12,815
Merbok 12,014
Bedong 7,208
Sungai Layar 8,009
Other location 40,044

Population of Adults: 17, 7043

Sungai Petani 28,327
Merbok 26,557
Bedong 15,934
Sungai Layar 17,704
Other location 88,521

46
 AGE SUNGAI PETANI MERBOK BEDONG SUNGAI LAYAR

BUY NOT BUY BUY NOT BUY BUY NOT BUY BUY NOT BUY
3 – 12 8,498 5,666 7,967 5,311 4,780 3,187 5,311 3,541

13 – 24 10,252 2,563 9,611 2,403 5,766 1,442 6,407 1,602

25 – 65 7,082 21,245 6,639 19,918 3,984 11,950 4,426 13,278

Total population of kids that buy beverages

Sungai Petani 8,498

Merbok 7,967

Bedong 4,780

Sungai Layar 5,311

TOTAL 26,556

Total population of teenagers that buy beverages

Sungai Petani 10,252

Merbok 9,811

Bedong 5,766

Sungai Layar 6,407

TOTAL 32,036

Total population of adults that buy beverages

Sungai Petani 7,082

Merbok 6,639

Bedong 3,984

Sungai Layar 4,426

TOTAL 22,131

47
6.4 Market Share

Name of Before Entering the Market After Entering the Market

Competitors
People/Percentage People % People %
Chatime 15744 45 14169 42
Coolblog 35425 35 33063 32
Each a Cup 27553 20 25190 18
LaSSilicious 0 0 6300 8
TOTAL 78722 100 78722 100

Before LaSSilicious enters into the market, the market shares for the beverages are split
between three competitors which are Each a cup, Chatime and Coolblog. Each of them has the
market share of 20%, 45% and 35%. The total customers of the market share are 78722
people. Each a cup has customers about 15744 people. Chatime has customers about 35425
people. Coolblog has customers about 27553. Chatime has the most customers because it is
the most famous beverages business in Sg Petani.

However, after Lassilicious entering the market, the market share for the beverages
business at the target market has changed. Lassilicious manages to acquire 8% of the market
share leaving its competitors with the share of 18% (Each a Cup), 42% (Chatime), 32%
(Coolblog) respectively. The total value of the market share still remains with 78722 people.
Therefore, Each a Cup’s customers decrease to 14169 people, Chatime’s customers decrease
to 33063 people and Coolblog’s customers decrease to 25190 people. Lassilicious will have
6300 people of customers. The initial stage, of course Lassilicious could not manage to beat its
competitors share but after a while, we are confident that we can acquire more of the market
share.

48
6.5 Market Segmentation

We have decided that LaSSilicious would adopt specific target marketing instead of mass
marketing to tailor the marketing mix (price, place, promotion) in order to satisfy our customer’s
need.
Basically, we are segmenting our market using geographic and demographic
segmentation:

MARKET SEGMENTATION VARIABLE/BASES

 Geographic Ø Sungai Petani

Ø Merbok
Ø Bedong
Ø Sungai Layar

 Demographic Ø 3-12 years old (Kids)

1. Age Segmentation Ø 13-24 years old (Teenagers)
Ø 25-65 years old (Adults)

49
6.6 Competitors

At our location, LaSSilicious has some competitors as same business like us. LaSSilicious looks
three competitors as the major competitors which are Chatime, Coolblog and Each a Cup. We
look competitors as an incentive to improve our company to be good in providing the best café
to customer. LaSSilicious also takes the competitors as healthy challenge. It just wants to make
a variety in market competitors especially at Bandar Laguna Merbok. Therefore, customer can
also have many choices to meet their preferences. At the same time, LaSSilicious will also
provide good and quality drinks to meet their expectation and satisfying their wants.

6.6.1 Competitors List

COMPETITOR STRENGTH WEAKNESS

 Chatime  It is already well known  High price
in Sungai Petani  No delivery service
 Ideal health beverages  Small space of booth area
 Provide variety of
drinks and beverages
 Coolblog  Reasonable price  Use preservative ingredient
 Good service  Does not provide many choices
 The stall located at the of drinks and beverages
strategic place  Difficult to buy the drinks as the
customer need to enter the mall
 Each a Cup  Fresh and taste natural  High price
compare with other  Less well known in Sungai
beverages Petani
 Provide variety of  Difficult to find the booth
drinks and beverages
 Attractive design of
packaging

50
6.6.2 Strength and Weaknesses

STRENGTH
Beverages based on natural
ingredients
Fast and good services provided
Large area for customers to relax
Easy to find as it is located near the
main road
WEAKNESSES
Only one kind of beverages provide
Difficult to attract customers as Lassi is
not known among Malaysians
Customers might not know the existence
of the business as the café is located in
the new building
Do not have any experiences compare to
our competitors

6.6.3 Similarities and Differences

SIMILARITIES DIFFERENCES

Provide good services Large area for customers to relax

Provide ideal health beverages Easy to buy as located outside the mall

Reasonable price Provide new type of beverages

6.6.4 Strategy to Overcome Competitors

1. Provides more than one kind of beverages

2. Promotes the benefits of lassi to attract more customers
3. Provides higher facilities to satisfy customers comforts
4. Distribute flyers to introduce the business to potential customers

51
6.7 Forecast Sales

SALES FORECAST FOR LASSILICIOUS

YEAR 1

MONTH REGULAR LARGE

(RM6 per cup) (RM8 per cup)
JANUARY RM 18,900 RM 25,200
(RM6 x 3,150 cups) (RM8 x 3,150 cups)

FEBRUARY RM 18,900 RM 25,200

MARCH RM 18,900 RM 25,200

APRIL RM 18,900 RM 25,200

MAY RM 18,900 RM 25,200

JUNE RM 18,900 RM 25,200

JULY RM 18,900 RM 25,200

AUGUST RM 18,900 RM 25,200

SEPTEMBER RM 18,900 RM 25,200

OCTOBER RM 18,900 RM 25,200

NOVEMBER RM 18,900 RM 25,200

DECEMBER RM 18,900 RM 25,200

TOTAL (RM) RM 529,200

52
Total sales for year 2015 = RM 529,200 (year 1)
Total sales for year 2016: increase 5% = RM 555,660 (year 2)
Total sales for year 2017: increase 10% = RM 582,120 (year 3)

53
6.8 Marketing Strategies

6.8.1 Product Strategy

In LaSSilicious, we provide quality services with freshly made Lassi which we produce on our
own. We sell multi-flavored Lassi such as strawberry lassi, mango lassi and apple lassi which
we think is suitable for every age group. In terms of quality, our product is made up of high
quality ingredients and raw materials. For instance, we use fresh fruits and yogurt to make our
lassi better and tastier. Our brand name ‘LaSSilicious’ is easy to understand. We also use
images of mango, apples, banana, pitaya and pineapple to describe our logo as fruits are our
main ingredients. Our simple logo and brand name is more interesting and easy for the
customers to understand the function of our product.

6.8.2 Pricing Strategy

Our company had chosen to state a price based on cost. Although we use fresh fruits as our
main ingredients, our price structure remains affordable and in-line with our competitors.

In cost-based pricing, price is determined by adding elements used in making the product.

Price = Total cost per unit + Mark-up

COST (RM) MARK-UP (%) SELLING PRICE (RM)

REGULAR (450ml) 1.70 253 6.00

LARGE (600ml) 2.27 252 8.00

54
6.8.3 Place Strategy

LaSSilicious is located at Bandar Laguna Merbok, Sungai Petani. We choose this area for our
premise because of its strategic location. Our building is situated across the main road which
connects literally all of Sungai Petani. We are sure that our premise will be easy to recognize
and is easy to find. This area is also located near to shopping complexes, shop lots and
schools. It is also easier to attract customers as Bandar Laguna Merbok is already an
established residential area. We choose to distribute our beverages directly to our customer as
it is more efficient and customer friendly.

6.9 Promotion Strategy

6.9.1 Advertising

Advertising are non-personal, paid form of promotion done through the mass media. It is the
important element in doing business because we have to make sure that our company is well-
known by our customers. Some of the methods we use include:
 Membership card

We provide membership cards for our customers in order to maintain their loyalty to our product.
This card will give much benefits to our customers in term of price of our lassi.

55
  Banner

Banner is also one of our promotion strategy which is used to advertise our company services
and product to the public. As we know, banner is a long strip of cloth bearing a slogan or design,
hung in a public place or carried in a demonstration or procession.

56
  Signboard

We used signboard to show our premise and act as a landmark for the customer. Hopefully the
customer will ease to find our company and will be benefiting of getting to our company.

57
  Business launch

First opening for our company. We plan to invite VIPs and to launch our business.

 Website

We used internet based promotion through our official website. This website show all the
newest information and promotion about our company product. Our website address is
www.LASSILICIOUS.com.my

58
  Social media

Nowadays, social media has become an interactive communication medium. By creating our
own Instagram and Twitter account, we hope to attract more customer to join us at our premise.

 Instagram

59
 Twitter

60
6.10 Marketing Budget

ITEMS FIXED ASSETS MONTHLY OTHER

(RM) EXPENSES EXPENSES
(RM) (RM)

Membership RM 200.00
card
(RM1 x 200)

Banner RM 240.00
(7ft x 3ft)
(RM80 x 3)

Signboard RM 1,500.00

Business RM 3,500.00
launch

Web site RM900.00

TOTAL (RM) RM 6,340

61
OPERATION PLAN

62
7 Operation Plan

7.1 Introduction

Operation plan is one of the most important elements in the business. Operation strategy will
make our business more effective and efficient to achieve good services and satisfy customer’s
needs. Good management in the operation process is important to make sure the business is
stable. The operation of business has to plan, prepare and control all the transaction of the
business. Besides that, operation helps us to achieve our objectives.

7.2 Operation Objectives

 To produce and sell 210 cups of Lassi every day for 7 days a week.
 To create new variation of Lassi flavors in order to anticipate the ever changing consumer
expectations and preferences.
 To achieve sales of RM 44, 100 per month.
 We use fresh fruits without added preservatives to maintain the fruit flavor.
 To ensure our products are produce through the use of environmentally-friendly technologies
such as compostable cups.

63
7.3 Process Planning

Transfer the fruits from the cold storage to the production area

Check the quality of the fruits and segregate the bad fruits

Clean, peel and chopped the fruits

Put the chopped fruits into the containers

Put the containers into the refrigerator

Bring out the fruits container that customer want

Scoop the fruits for a half cup

Pour the scoop into the blender

Add a spoon of brown sugar into the blender

Add two spoon of plain yogurt into the blender

64
 Add a spoon of honey into the blender

Add one and a half cup of fresh milk into the blender

Add a cup of ice cubes

Blend the mixtures for 2 minutes

Pour the Lassi in the cups

. Add two pieces of mint

Seal the cup with the lid

Ready to sell

65
7.4 Operation Layout

LaSSilicious used the product layout. This type of layout is suitable for a business that has
product focus or continuous flow production. The design of this layout is made according to the
sequence of activities to produce a product.

66
 BACK
DOOR

OFFICE

WASHING AND
CLEANING
AREA

PRODUCTION
AREA

BLENDING
COLD
AREA
STORAGE

REFRIGERATOR
SEALING
AND
PACKAGING 100

AREA

3048.0 mm x 36.0 in

MAIN
ENTRANCE

67
7.5 Production Planning

It is important to make sure that the business is able to produce output that is enough to fulfill
the expected market demand. This can be achieved by having a good production planning. In
production planning, LaSSilicious had determined how much output to produce for a day.

Calculation for output per day:

Average sales forecast per month = RM 44 100
Price per unit (average) = RM 7
Number of output per month = RM 44 100 / RM 7
= 6 300 units
The number of working days per month is 30 days.
The amount of output to be produced per day is:
= 6 300 units / 30 days
= 210 units per day

68
7.5.1 Materials Schedule:

ITEMS TOTAL PRICE/UNIT (KG) MONTHLY

MATERIAL (LITRE) (RM)
REQUIREMENTS (RM)
FRUITS - APPLE 1580 kg 4.50 7110.00
BANANA
PINEAPPLE
WHITE PITAYA
RED PITAYA
MANGO

FRESH MILK 1060 Litre 2.50 2650.00

BROWN SUGAR 41 kg 2.59 106.19
PLAIN YOGURT 142 Litre 3.99 566.58
HONEY 41 kg 4.35 178.35
MINT 1.5 kg 1.50 2.25
CUP 6350 0.15 952.5
LID 6350 0.10 635.00
STRAW 6350 0.05 317.50
TOTAL 12518.37

Cost per unit:

Total Material Cost = RM 12 518.37
Unit Produce = 3307.5 liter
Cost per Liter = RM 3.78 per liter

Regular (450 ml) Large (600 ml)

(RM) (RM)

Cost per Cup 1.70 2.27

Selling Price per Cup 6.00 8.00

69
7.6 Material Planning

7.6.1 Raw Materials Requirements Schedule:

Material Quantity Safety Total Material Price/unit Total Price

Stock Requirement (RM) (RM)

Fruits 1575 kg 5 kg 1580 kg 4.50 7110.00

Fresh Milk 1050 kg 10 kg 1060 kg 2.50 2650.00

Brown 40.95 kg 0.05 kg 41 kg 2.59 106.19

Sugar
Plain 141.75 kg 0.25 kg 142 kg 5.99 850.58
Yogurt
Honey 40.95 kg 0.05 kg 41 kg 7.95 325.95

Mint 1.3 kg 0.2 kg 1.5 kg 1.50 2.25

Total 11044.97

7.6.2 Bills of Materials Schedule:

Product No Description Specification Quantity

Lid - 2 cm long 1
9 cm diameter
Cup - regular - 13 cm long 1
9 cm diameter
- large
- 18 cm long
9 cm diameter

Straw - 25 cm long 1

70
7.6.3 List of Suppliers:

ITEM DECRIPTION
FRUITS Lembaga Pemasaran Pertanian Persekutuan (FAMA)
- Banana Pusat Operasi FAMA Sungai Petani,
Kompleks Bilik Sejuk FAMA (KBS) Sungai Petani,
- Pitaya
Lot 3430 Mukin Sungai Pasir,
- Apple
08000 Bakar Arang,
- Mango Sungai Petani,
- Pineapple Kedah Darul Aman.

- Mint Tel : 04-4211285

Fax : 04-4221662

- Fresh Milk Nassa Farm Enterprise

No. 5A Kampung Kemunting Baru, Batu 13 1/2 Jalan
Changloon, 06000 Jitra,
Kedah.

- Brown Sugar Tesco (Malaysia)

Lot 368, Jalan Bakar Arang, 08000 Sungai Petani,
- Honey
Kedah,
Malaysia.
Tel : 04-4256836

- Cups Ever Sun Industries Sdn Bhd

No. 62 Jalan Sungai Tukang 2/1 Kawasan Perusahaan
- Lids
Sungai Tukang, Kedah 08000, Sungai Petani
- Straws
- Plain Yogurt Nestlé Products Sdn Bhd
Jln Ayam Didik 3, Kaw Perindustrian Ria Jaya, 08000
Sungai Petani, Kedah
Tel : 04-442 0295

71
7.7 Machine and Equipment Planning

7.7.1 Machine and Equipment Requisition Planning Schedule:

No. Machine Quantity Price/unit Total Price

(RM) (RM)
1 Blender 3 150.00 450.00
2 Cash Machine 1 1500.00 1500.00
3 Freezer 1 1000.00 1000.00
4 Refrigerator 1 1200.00 1200.00
Total 4150.00

Number of Machine Required

Planned Rate of Production per day X Standard Production Time/Unit

Machine Productive Time per day

210 units X 6 minutes

480 minutes (8 hours X 60 minutes)

= 2.6 ≈ 3 blenders

72
7.7.2 List of Equipment Suppliers:

ITEM DESCRIPTION
- Blender Courts Mammoth
No. 21D, Jalan Ibrahim, 08000 Sungai Petani,
- Refrigerator
Kedah, Malaysia.

- Freezer Sen Heng

207, 208, Jalan Lagenda 7,
Lagenda Heights, 08000 Sungai Petani,
Kedah, Malaysia

73
7.8 Manpower Planning

Manpower requirement is the amount of worker that needed for production demand on sales
forecast can be met. The number of worker required is 4 bartenders needed in the production
process.

No. Position No. of Staff Salary/month EPF SOCSO Total

Required (RM) (13%) (2%) (RM)
(RM) (RM)
1 Operation 1 1800 234 36 2070
Manager
2 General 4 900 117 18 4140
Worker
Total 6210

Number of Worker Required

Planned Rate of Production per day X Worker Production Time/Unit

Worker Productive Time per day

210 units X 8 minutes

480 minutes (8 hours X 60 minutes)

= 3.5 ≈ 4 bartenders

74
7.9 Overheads Requirement

The overheads that are required in the operations process:

No Types of Overhead Monthly Cost (RM)

1 Electricity 300.00
2 Water 100.00
3 Cleaner 30.00
4 Telephone 20.00
5 Internet 70.00
7 Machine maintenance 50.00
8 Utilities 25.00
9 Rental 750.00
TOTAL 1345.00

75
 7.10 Business and Operation Hours

Business hours refer to the time the business open to the customers. LaSSilicious will open the
business to the customers from 10:00 am until 10:00 pm. Our business will operate seven days
a week. Operation hours refer to the hours the workers have to work and make preparation
before they open after they close the business. LaSSilicious’s operation hours is from 9:00 am
until 11:00 pm. LaSSilicious provide one hour lunch break and half an hour for prayer Maghrib
and one and a half hours stated from 1:00 pm until 2:30 pm on Friday for male worker for lunch
break and perform Jumaat prayer.

Day Time Description

Sunday - Saturday 9:00 am - 11:00 pm Start the operation of the business

10:00 am - 10:00 pm Opening the business for customers
1:00 pm - 2:00 pm Lunch break for specified worker
(rotational)
7:30 pm - 8:00 pm Break for prayer
Friday 1:00 pm - 2:30 pm Lunch break and prayer for male worker

Table: Business and Operation Hours

Details:
I. Sunday - Saturday the business will start operate from 9:00 am until 11:00 pm
II. Sunday - Saturday the business hours are from 10:00 am until 10:00 pm
III. Every Friday, every male worker will have one and a half hours break from 1:00 pm until 2:30
pm to perform their prayer and including the lunch break
IV. Every worker got 4 days of requested holiday in a month

76
Business Hours

77
7.11 License, Permits and Regulations Required

• Manufacturing License
 Send application to MIDA
 Send application to Majlis Perbandaran Sungai Petani
• Building License
 Send application to Majlis Perbandaran Sungai Petani
• Regulations
 HALAL - Approved by Jabatan Kemajuan Islam Malaysia (JAKIM)

78
7.12 Operations Budget

ITEM FIXED ASSET MONTHLY OTHER

(RM) EXPENSES EXPENSES
(RM) (RM)
FIXED ASSET
- Blender 450.00
- Freezer 1000.00
- Refrigerator 1200.00
WORKING
CAPITAL
- WAGES, EPF & 4140.00
SOCSO
- RENT 1000.00
-DEPOSIT FOR
BUILDING 1500.00
OTHER EXPENSE
- OVERHEAD 1345.00
- RAW 12518.97
MATERIALS
PRE-OPERATIONS
- Business
Registration & 315.00
Licence
TOTAL 2650.00 20503.97 315.00

GRAND TOTAL 23468.97

79
7.13 Implementation Schedule

Activities Deadlines Durations

Incorporation of July - Sept 2015 3 months
business
Application for permits July - Oct 2015 4 months
and license
Searching for business Aug - Oct 2015 3 months
premise
Renovation of premise Oct 2015 1 months
Procurement of Oct - Dec 2015 3 months
machines and raw
material
Recruitment of labours Dec 2015 1 months
Installation of machines Dec 2015 1 months

80
FINANCIAL PLAN

81
8 Financial Plan

8.1 Schedule of Remuneration

A financial plan incorporate all financial data derived from the operating budget include the
marketing, operations and administration budgets. Financial information from the operating
budgets is the translated or transformed into a financial budget.
Financial Plan is one of the most important aspect to determine whether success or
failure of our business. Systematically, and rationally in making the financial planning that can
help make the business move slightly.

8.2 Objective of Financial Plan

- To minimum cost in the business operation and find reality cost that involve in the business.
- To know the total amount of the expenditure and depreciation.
- To determine the size of investment.
- To identify and purpose the relevant sources of finance.
- To ensure that the initial capital is sufficient.
- To analyze the viability of the project before actual investment is committed.
- To be used as a guideline for project implementation.
- To know how much money flow in the business and the company development.

8.3 Financial Strategies

Financial strategies should be average in detail such as:

• Find the potential space or size to invest in the project implementation cost.
• The cash flow should be enough for carry on the business.
• Make sure the expenses in each part are maximized.
• To make sure the account is balance.

82
8.4 The Importance of Financial Plan

• To determine the size of investment.

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

8.5 Steps in Financial Statement

Gather all financial input

Determine the project implementation cost

Determine the source of finance

Prepare the pro forma cash flow statement

Prepare the pro forma income statement

Prepare the pro forma balance sheet

Perform basic financial analysis

83
 8.6 The Sources of Financial Statement

FINANCIAL BUDGET

- Project implementation cost

- Source of financing
- Projected cash flow statement
- Projected income statement
- Projected balance sheet statement

MARKETING BUDGET

ADMINISTRATIVE - Schedule of OPERATING BUDGET

BUDGET Remuneration
- Raw material,
- Forecast sales
- Schedule of Machinery and
- Membership card
remuneration Equipment cost
- Banner
- Utilities - Salary, EPF and
- Instagram
- Business registration SOCSO
- Twitter
and permit - Overhead Cost
- Signboard
- Course attended - Maintenance Cost
- Business launch
- Website
- Membership card

84
8.7 Capital Contribution

ITEM RM
Cash 60 000

8.8 Schedule of Remuneration (Administration)

MONTHLY
POSITION NO SALARY EPF (13%) SOCSO TOTAL
(RM) (RM) (2%) (RM) AMOUNT
(RM)

GENERAL 1 2,000.00 260 40 2,300.00

MANAGER

FINANCIAL 1 1,800.00 234 36 2,070.00

MANAGER

MARKETING 1 1,800.00 234 36 2,070.00

MANAGER

OPERATIONAL 1 1,800.00 234 36 2,070.00

MANAGER

HUMAN 1 1,800.00 234 36 2,070.00

RESOURCES
MANAGER

ADMINISTRATIVES 1 1,800.00 234 36 2,070.00

MANAGER

TOTAL 12,650

85
8.9 Schedule of Remuneration (Operation)

No. Position No. of Staff Salary/month EPF SOCSO Total

Required (RM) (13%) (2%) (RM)
(RM) (RM)
1 Operation 1 1800 234 36 2070
Manager
2 General 4 900 117 18 4140
Worker
Total 6210

86
8.10 Administrations Budget

ADMINISTRATIVE EXPENDITURE
Fixed Assets RM
Land & Building

Office Furniture and Fittings 4,210

Renovation 8,000

Working Capital

Remuneration 12,650

Telephone and Wifi Bills 300

Water Bills 130

Electricity Bills 200

Other Expenditure
Other Expenditure 100
Pre-Operations
Deposit (rent, utilities, etc.)
Business Registration &
Licences 315
Insurance & Road Tax for Motor
Vehicle
Other Expenditure

TOTAL 25,905

87
8.11 Marketing Budget

MARKETING EXPENDITURE

Fixed Assets RM

Banner 240

Signboard 1,500

Working Capital

Membership Card 200

Other Expenditure
Other Expenditure 4400
Pre-Operations
Deposit (rent, utilities, etc.)
Business Registration & Licences
Insurance & Road Tax for Motor
Vehicle
Other Expenditure

TOTAL 6,340

88
8.12 Operations Budget

OPERATIONS EXPENDITURE

Fixed Assets RM

Blender 450

Cash Machine 1,500

Refrigerator 1,000

Freezer 1,200
Working Capital

Raw Materials 12,519

Carriage Inward & Duty

Salaries, EPF & SOCSO 4,140

Rent 1,000

Overhead 1,345

Other Expenditure
Other Expenditure
Pre-Operations
Deposit (rent, utilities, etc.)
Business Registration & Licences
Insurance & Road Tax for Motor
Vehicle
Other Expenditure

TOTAL 23,154

89
8.13 Project Implementation Cost

PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE

Project Implementation Cost Sources of Finance

Requirements Cost Loan Hire-Purchase Own Contribution

Fixed Assets Cash Existing F. Assets
Land & Building
Office Furniture and Fittings 4,210 4,210
Renovation 8,000 8,000

Banner 240 240

Signboard 1,500 1,500

Blender 450 450

Cash Machine 1,500 1,500
Refrigerator 1,000 1,000
Freezer 1,200 1,200
Working
Capital 1 months
Administrative 13,280 13,280
Marketing 200 200
Operations 19,004 19,004
Pre-Operations & Other
Expenditure 4,815 4,815
Contingencies

TOTAL 55,399 55,399

90
8.14 Source of Finance

Name Capital Contribution (RM)

Ahmad Akram Bin Ahmad Zailan 10,000
Muhammad Amir Bin Kamis 10,000
Fatin Nur Alisa Binti Anuar Sany 10,000
Shazleen Binti Shahaniddan 10,000
Nur Azila Shazlin Binti Mohd Norizam 10,000
Nur Atiqah Binti Noor Rashid 10,000

Equity Contribution RM 60,000

Total Sources of Financing RM 60,000

91
8.15 Pro Forma Cash Flow Statement

92
8.16 Pro Forma Income Statement

PRO-FORMA INCOME STATEMENT

Year 1 Year 2 Year 3

Sales 529,200 555,660 582,180
Less: Cost of Sales
Opening stock
Purchases 150,228 157,739 165,250
Less: Ending Stock
Carriage Inward & Duty

Gross Profit

Less: Expenditure
Administrative Expenditure 159,360 159,360 159,360
Marketing Expenditure 2,400 2,400 2,400
Other Expenditure 4,500 4,500 4,500
Business Registration &
315
Licenses
Insurance & Road Tax for Motor
Vehicle
Other Pre-Operations
Expenditure
Interest on Hire-Purchase
Interest on Loan
Depreciation of Fixed Assets 1,762 1,762 1,762
Operations Expenditure 77,820 77,820 77,820
Total Expenditure 396,385 403,581 411,092
Net Profit Before Tax 132,815 152,079 171,088
Tax 0 0 0
Net Profit After Tax 132,815 152,079 171,088
Accumulated Net Profit 132,815 284,893 455,981

93
8.17 Pro Forma Balance Sheet

PRO-FORMA BALANCE SHEET

Year 1 Year 2 Year 3

ASSETS

Non-Current Assets (Book

Value)
Land & Building
Office Furniture and Fittings 3,789 3,368 2,947
Renovation 7,467 6,933 6,400

Banner 192 144 96

Signboard 1,200 900 600

Blender 360 270 180

Cash Machine 1,350 1,200 1,050
Refrigerator 900 800 700
Freezer 1,080 960 840
Other Assets
Deposit

16,338 14,575 12,813

Current Assets
Stock of Raw Materials 0 0 0
Stock of Finished Goods 0 0 0
Accounts Receivable
Cash Balance 184,395 345,747 526,108
184,395 345,747 526,108

TOTAL ASSETS 200,733 360,322 538,921

Owners' Equity
Capital 55,399 55,399 55,399
Accumulated Profit 132,815 284,893 455,981
188,214 340,292 511,380
Long-Term Liabilities
Loan Balance
Hire-Purchase Balance

Current Liabilities
Accounts Payable 12,519 20,030 27,541

TOTAL EQUITY & LIABILITIES 200,733 360,322 538,921

94
8.18 Financial Ratios

95
96
97
98
CONCLUSION

99
9 Conclusion

In final consideration, LaSSilicious Enterprise is the first café that produces multi-flavor lassi in
Malaysia. We produce multi-flavor lassi as our main product to enter local market. The flavors of
our lassi namely are Mango Lassi, Apple Lassi, Pineapple Lassi, Banana Lassi and Pitaya
Lassi. Since LaSSilicious Enterprise manufacture unique product, it could attract more
customers in buying the product. The advantage for our business is that our product is different
from other lassi that are available in the market since we use fresh fruits only.

The main target of our business is to promote the various flavors of fresh made lassi and
gain profit by giving the best product to our customer and also become the first choice among
Malaysians. We also plan to make our company the best among Malaysian company and to
have our own fruit plantation so that we can fulfill the consumer demand.

As we look forward, we want to produce the best lassi in Asia and to ensure that our
business expand rapidly in Malaysia. We will also explore and conquer Asia markets such as
Indonesia, Brunei and Singapore. Moreover, we want to ensure that within 10 years forward, we
can generate sufficient profit to cover our investment that we have made for our business now.

100
APPENDIX

101
 10 Appendix

10.1 Form A

BORANG A
PERCUMA

PENDAFTARAN PERNIAGAAN
KAEDAH-KAEDAH PENDAFTARAN PERNIAGAAN 1957 (KAEDAH 3)
SILA TANDAKAN ( √ ) DI PETAK BERKENAAN DAN LENGKAPKAN MAKLUMAT DENGAN HURUF BESAR
(*Ruangan wajib diisi)

NAMA SENDIRI Menggunakan nama sendiri seperti di dalam MYKAD/MYPR sebagai nama perniagaan.

NAMA TRED Menggunakan nama perniagaan yang direka atau selain nama di MYKAD/MYPR sebagai nama perniagaan.

NO. RUJUKAN
(Untuk kegunaan pejabat)

MAKLUMAT PERNIAGAAN

*NAMA PERNIAGAAN

- -
TIADA ADA TARIKH - -

*TARIKH MULA BERNIAGA

*PERJANJIAN PERKONGSIAN
(Nyatakan tarikh dan lampirkan perjanjian)
*ALAMAT
(P.O. Box tidak dibenarkan)

BANDAR

POSKOD NEGERI

ALAMAT SURAT MENYURAT

(Jika berlainan dari alamat di atas)

BANDAR
NEGERI

POSKOD
- E-MEL
NO. TELEFON
*JENIS PERNIAGAAN YANG DIJALANKAN

102
ALAMAT CAWANGAN (Jika ada, P.O. Box tidak dibenarkan)

ALAMAT
(P.O. Box tidak dibenarkan)

POSKOD NEGERI

ALAMAT
(P.O. Box tidak dibenarkan)

POSKOD NEGERI

1/2

103
 PENDAFTARAN PERNIAGAAN

*MAKLUMAT PEMILIK (Ejaan nama seperti di dalam MYKAD/MYPR)

NAMA PEMILIK

ALAMAT KEDIAMAN

BANDAR

POSKOD NEGERI

NO. TELEFON -

NAMA PEMILIK

ALAMAT KEDIAMAN

BANDAR

POSKOD NEGERI

NO. TELEFON -

PENGESAHAN PEMILIK TUNGGAL/RAKAN KONGSI

(Diwajibkan setiap pemilik tunggal/rakan kongsi mengisi butiran dan menurunkan tandatangan/cap ibu jari kanan di atas borang ini)

Saya/kami yang bertandatangan di bawah mengesahkan semua kenyataan yang dibuat dalam borang ini adalah benar dan mengaku bahawa saya/kami adalah pemilik
tunggal/rakan kongsi bagi perniagaan ini.

BIL. NAMA DAN NO. MYKAD/MYPR TANDATANGAN/CAP IBU JARI KANAN

104
TARIKH PERMOHONAN - -
UNTUK KEGUNAAN PEJABAT
Saya adalah Orang Yang Bertanggungjawab (OYB) menyerahkan butir pendaftaran perniagaan yang dinyatakan di atas.

NAMA DAN NO. MYKAD/MYPR TANDATANGAN/CAP IBU JARI KANAN

2/2

105
 10.2 Form Pna 42

BORANG PNA 42
PERCUMA

PERMOHONAN NAMA PERNIAGAAN

(Permohonan ini perlu dilampirkan bersama dengan Borang A. Tiada bayaran dikenakan)

A. Saya memohon untuk menggunakan salah satu nama perniagaan mengikut pilihan di bawah :

1.

2.

3.

Jika nama perniagaan menggunakan perkataan rekaan dan singkatan atau selain B. Malaysia / Inggeris. Sila
jelaskan maksud (Jika ada, lampirkan dokumen sokongan).

B. Jenis perniagaan yang dijalankan (Sesuai dengan nama perniagaan yang dicadangkan) :

C. Pengesahan pemilik atau salah seorang rakan kongsi :

TANDATANGAN PEMILIK ATAU

SALAH SEORANG RAKAN KONGSI

NAMA :

106
 NO. MYKAD/MYPR :

NO. TELEFON BIMBIT :

TARIKH PERMOHONAN - -

Perhatian:
(a) Permohonan nama perniagaan diluluskan berdasarkan keutamaan nama perniagaan yang dipohon.
(b) Nama perniagaan yang telah diluluskan diberi tempoh 30 hari dan tidak boleh dipinda atau ditukar kepada
pemilik yang lain.
(c) Jika ada arahan mahkamah atau bantahan oleh pihak ketiga ke atas nama perniagaan disebabkan
penggunaan Cap Dagangan dan lain-lain, pemilik diminta mengambil tindakan menutup perniagaan dan
mendaftar menggunakan nama perniagaan yang lain.

1/1

107
10.3 Building Registration Form

No Resit Kew_38 ________________________

MAJLIS PERBANDARAN SG. PETANI, KEDAH.

Jabatan Penilaian & Pengurusan Harta.

(BORANG PERMOHONAN KEDAI / GERAI)

1) LOKASI KEDAI/ GERAI YANG DIPOHON :

______________________________________________________________________________
________

2) NAMA PENUH PEMOHON :

______________________________________________________________________________
________

3) ALAMAT RUMAH :
______________________________________________________________________________
________

______________________________________________________________________________
________

Poskod : ____________________________________ Bandar :

_________________________________ Negeri : _____________________________________

4) NO KAD PENGENALAN :
__________________________________________________________________

5) NO. TELEFON : (R) _________________________________ (H/P) :

____________________________

6) BANGSA : (sila tandakan / )

Melayu
Cina

108
 India
Lain-lain :
(sila nyatakan)

7) AGAMA : (sila nyatakan / )

Islam
Buddha
Hindu
Lain-lain :
(sila nyatakan)

8) JANTINA :
Lelaki

Perempuan

9) TARIKH LAHIR :
Hari - Bulan - Tahun

10)TEMPAT LAHIR :
______________________________________________________________________________

11) TARAF PERKAHWINAN :

______________________________________________________________________________

12) PEKERJAAN :
______________________________________________________________________________

13) PENGALAMAN BERNIAGA : (Nyatakan berapa lama : )

Tahun

14) ALAMAT PERNIAGAAN SEKARANG : (Sekiranya ada)

______________________________________________________________________________

15) JENIS PERNIAGAAN YANG AKAN DIJALANKAN :

______________________________________________________________________________

16) MODAL PERNIAGAAN (RM) :

RM

109
 (Ringgit Malaysia: ____________________________________________________________ shj)

17) PENYEWAAN OLEH SAUDARA-MARA/SUAMI/ISTERI :

Adakah keluarga atau saudara-mara atau suami/isteri anda menyewa kedai/
gerai MPSPK? YA / TIDAK

Sila nyatakan nama dan gerai yang disewa jika jawapannya “YA”.

Nama:
_____________________________________________________________________________

Kedai/ Gerai MPSPK:

____________________________________________________________________________

18) PENGAKUAN PEMOHON

Saya:
______________________________________________________________________________
Dengan ini mengaku bahawa semua maklumat di atas adalah betul dan benar.

Saya sanggup mematuhi segala syarat dan membayar sewa yang ditetapkan.

Tarikh: _________________________ Tandatangan: _____________

(Nama/ Cop Syarikat):

*(Nota: - Permohonan ini sah dalam tempoh satu (1) Tahun sahaja. Jika tuan/puan tidak menerima tawaran selepas
tempoh tersebut maka permohonan tersebut di anggap terbatal )

110
10.4 License

No. Siri: …………………………

No. Resit Bayaran: …………………………

Sila Lekatkan
Gambar
BAHAGIAN PELESENAN
JABATAN KESIHATAN
MAJLIS PERBANDARAN SUNGAI PETANI
Tel: 04-4212205, 04-4212206, 04-4214468 Faks: 04-4233416
-------------------------------------------------------------------------------------------------------------------------------------------------
----------

PERMOHONAN LESEN / GERAI / KEDAI / PASAR

BUTIR-BUTIR PEMOHON

Nama: ………………………………………………………………………… No. K/P: ………………………………………. Umur: …………….

Alamat Pemohon: ……………………………………………………………………………………………………………………………………………

Bangsa: …………………………………… Agama: …………………………………… Warganegara: ……………………………………

Pengalaman Berniaga: ……………………………………………….. Jenis Jualan: ………………………………………………..

Nama Suami / Isteri: ………………………………………………………………………………….. No. K/P: ……………………………………….

GERAI / PASAR SEDIA

NO. MEJA /
GERAI TEMPAT JENIS JUALAN

GERAI / PASAR BARU & DALAM PEMBINAAN

NO. MEJA /

111
 GERAI TEMPAT JENIS JUALAN

PENGAKUAN PEMOHON

a) Saya ……………………………………………………………………………… dengan ini mengaku bahawa maklumat

yang diberikan didalam borang ini adalah betul dan benar.
b) Saya akan mematuhi segala syarat-syarat yang ditetapkan jika sekiranya saya ditawarkan lessen /
gerai tersebut.
c) Saya, suami / isteri tidak mempunyai gerai / pasar dari Majlis sebelum ini.

Tarikh: ………………………………………. Tandatangan: ……………………………………………………….

112