Sample Business Plan

SAMPLE
FOR REFERENCE ONLY

DO NOT CSOPY OR EDIT
APT 2053
Development and Management
of New Enterprise
SEMESTER SEPTEMBER
SESI 2016/2017
BUSINESS PLAN
LECTURE/TUTORIAL GROUP: FIAT 2_T2
COMPANY NAME: DE VISTA ENTREPRISE
GROUP NAME: DE VISTA ENTREPRISE
NAME OF LECTURER: MISS NURUL AZWA BINTI MOHAMED KHADRI
DATE OF SUBMISSION: 08 DECEMBER 2016
Group Members Matric No.
HIEW JION LONG F14A0085
NUR YASIRAH BINTI ALFIAN SULAI F14A0267
SITI NUR HANEEY BINTI ROSLI F14A0362
NUR SYAHIRAH BINTI HADI F14A0258
NURUL AMIRA BINTI BENI F14A0295
GEETHA CHANDRA REGAN F14A0074
SALIEHAN BINTI SANUN F14A0341
KHUZAIMAH BINTI DZU F14A0103
GUNARANGINI MUNIANDY F14A0076
SITI KHAIRUNNISA BINTI BASRI F14A0357
SAMPLE
FOR REFERENCE ONLY
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Development and Management of New Enterprise

APT 2053
GROUP TUTORIAL : FIAT 2_T2
GROUP MEMBERS :
NO. NAME POSITION PHONE NO. SIGNATURE

CHIEF EXECUTIVE
1. HIEW JION LONG 017 -8277597
OFFICER (CEO)
NUR YASIRAH BINTI
2. SECRETARY 017 -4378272
ALFIAN SULAI
SITI NUR HANEEY BINTI 011 -
3. GENERAL MANAGER
ROSLI 14626532
4. NUR SYAHIRAH BINTI 011 -
FINANCIAL MANAGER
HADI 14905261
ASST. FINANCIAL
5. NURUL AMIRA BINTI BENI 019 - 3921299
MANAGER
GEETHA CHANDRA MARKETING 014 –
6.
REGAN MANAGER 6431664
ASST. MARKETING
7. SALIEHAN BINTI SANUN 014 - 8334659
MANAGER
OPERATING 014 –
8. KHUZAIMAH BINTI DZU
MANAGER 8368115
HUMAN RESOURCES 011 -
9. GUNARANGINI MUNIANDY
MANAGER 16857029
SITI KHAIRUNNISA BINTI
10. CLERK 016 - 4975420
BASRI
SAMPLE
PREFACE FOR REFERENCE ONLY
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First of all, we would like to give a million thanks our Development and Management of
New Enterprise‟s lecture - Miss Nurul Azwa Binti Mohamed Khadri as given us an opportunity
to learn how to write a business plan, teach us how to generates new ideas for starting up
business and teach us about forms of SSM and lastly how to expand our business. Besides
that, we also appreciate our lecture as helping us all the times whenever we faced difficulties or
problem. Miss also gives us the ideas and advices that are very useful to us. Without her
guideline, we will not be able to complete this assignment smoothly. We also pleasure to be
given the opportunity to gain experience in providing business planning, corporate with each
other when writing the business plan and helping each other when we faced problems.
From this business plan, we can learn and know some ways to prepare a business
plan or proposal and how to establish a business after we graduate. This plan is very useful to
us because it have given us the knowledge of managing the business although we have not
been exposed to the real business.
SAMPLE
FOR REFERENCE ONLY
TABLE OF CONTENTS DO NOT COPY OR EDIT
Content Page
1.0 Executive Summary 1
2.0 Introduction 2
2.1 Objective of The Organization (Vision, Mission and Goals) 3
2.2 Purpose of Business Plan 3
2.3 Background of The Business 4
2.4 Business Logo and Motto 5-6
2.5 Shareholders/Partners/Owners Background 7 - 17
3.0 Administration Plan
3.1 Introduction to Administration Plan 18
3.2 Organizational Chart 19
3.3 List of Administrative Personnel 20
3.4 Schedule of Tasks and Responsibilities 21 – 22
3.5 Schedule of Remuneration (Salary) 23
3.6 Floor Plan/ Office Layout 24
3.7 List of Office Equipment and Supplies 25
3.8 Administration Budget 26
4.0 Marketing Plan
4.1 Introduction to Marketing Plan 27
4.2 Profile of Product / Services 28
4.3 Target Market 29
4.4 Market Size 30 – 31
4.5 Main Competitors 32
4.6 Market Share 33 – 34
4.7 Sales Forecast (monthly) 35 – 37
4.8 Marketing Strategies 38 – 40
4.9 Marketing Budget 41
5.0 Operations Plan
5.1 Introduction to Operation Plan 42
5.2 Operation Process 43
5.3 Process Flowchart 44 – 45
5.4 Capacity Planning 46
5.5 Material Requirement 47 – 50
5.6 List of Machines and Equipment 50
5.7 Layout Plan of Operation Area/Factory 51
5.8 Operations Overhead 52
5.9 Operation Budget 53
5.10 Channel Distribution 54
6.0 Financial Plan
6.1 Introduction to Financial Plan 55
6.2 Sources of Financing 56
6.3 Depreciation Schedule 57
6.4 Loan & Hire Purchase Amortisation Schedule 58
6.5 Pro forma Cash Flow 59 – 61
6.6 Pro forma Income Statement 62
6.7 Pro forma Balance Sheet 63
6.8 Calculation and Analysis of Financial Ratio 64 – 69
7.0 Growth Plan
7.1 Introduction to Growth Plan 70
7.2 Growth plan of the Company 70 - 71
8.0 Summary And Justifications 72
SAMPLE
1.0 EXECUTIVE SUMMARY FOR REFERENCE ONLY
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Our company – DE VISTA ENTREPRISE has 10 partners (1 boy and 9 girls) that have
higher skill in their own scope about business. We also trust that our company will progress
smoothly and have ability to solve any problem that we faced in future. We will work together to
ensure that we will manage our business properly, achieve our company‟s vision, mission and
goals in future.
DE VISTA ENTREPRISE is a new company and was established in 10 October 2016.

Our main product is chocolate bar with varieties of flavours. We have chosen both direct and
indirect distribution channels which are manufacturer direct to customers or customers received
our products through third party. We also have some promotion strategies such as distributes
business card or flyers to customers and banner so that we can attract the customers to
purchase our product. Furthermore, we sell our product at reasonable price, which is RM 2.30.
Our product also can be order for some occasions such as birthday party, farewell
party, wedding, school activities and etc. Besides that, we also distribute our products to Tanah
Merah and Kota Bharu since there is a town or city area which have hypermarket like Kota
Bharu mall, prosperity and packed street with lots of shop.
SAMPLE
2.0 INTRODUCTION FOR REFERENCE ONLY
DO NOT COPY OR EDIT
De Vista Enterprise is a business that involved the manufacturing the handmade of
chocolate bar with a few of special properties that make it differs than other chocolate
manufacturer such as less fat, less sugar and suitable to be consumed by all age group people.
So the target market for this business are dieters, event managers, retailer or wholesale and for
all age of group.
De Vista Enterprise is a new business that is founded by a group of creative and

ambitious young people. Since all of us do have the passion and also the chocolate lover, so
we have decided to set up the De Vista together. Our mission for this business is to create
chocolate as the nutritious and good snack that can be loved by all group of people. Each of us
did some research first on the chocolate as well as its benefits before we started this business
and we know that our company have the potency to be developed into one of top successful in
manufacturing chocolate. This made us more inspired to develop our business together.
As we know that cocoa has being used in various industries so the demand for the
cocoa is really high in the manufacturing field especially in food and beverage industries.
Based on the World Cocoa Foundation, for about 50 million people around the world depend
on cocoa as their source of livelihood. So from this data, De Vista decided to create and
manufacture the favourite food that is cocoa based that has been consumed by all the people
around the world and obviously, chocolate is the most popular cocoa based product. This
company will produced the chocolate bar as our main product with varieties of flavours that can
fulfil all the demand at every each of group age.
In general, cocoa is considered to be a rich source of antioxidants such as

procyanidins and flavanoids, which may impart anti-aging properties. Cocoa also contains a
high level of flavonoids, specifically epicatechin, which may have beneficial effects on
cardiovascular health. So, chocolate was chosen for our product as it has many benefits for
human body. All ages loved chocolate as it is types of food that can be consumed at any time
and have unique flavour. Chocolate also have many types such as dark chocolate, white
chocolate and original. All this kinds of chocolate have their own benefit and different taste of
sweetness. Chocolate lover can choose their favourite chocolate as this can satisfied their
needs.
SAMPLE
2.1 OBJECTIVE OF THE ORGANIZATION FOR REFERENCE ONLY
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Vision
To make the best, most delicious, most „One Bite Melts In Your Heart‟ fantastic chocolate in the
country. We achieve this vision through our passion and positivity and by being the most
effective cheerleaders of our One Bite Melts in Your Heart delicious chocolate through
packaging, merchandising, marketing, promotion and customer service. When asked “What De
Vista Enterprise makes you most proud of?”, we want the De Vista Enterprise to be at the top
of the list.
Mission
1. Manage De Vista Enterprise cocoa marketing at least cost with high productivity.
2. De Vista Enterprise is a company to minimize the effect of pollution by using eco-
friendly way in production of cocoa.
3. To make the products of De Vista Enterprise as a cocoa company that can be
delivered in whole wide world.
4. Operate a global standard logistics and documentation system in cocoa taking-over,
cocoa warehousing, shipping and collection or the production for De Vista Enterprise
chocolate.
Goals
1. Fulfil all the needs and tastes of consumers by producing high quality, healthy and
different favours of chocolate products.
2. Become well known in Malaysia and also all around the world.
3. Make sure that our profit will achieve the target to ensure the price of our chocolate
products is keep at reasonable price.
4. To further take advantage of technology in order to increase growth, quality and
productivity.
2.2 PURPOSE OF BUSINESS PLAN
i) The purpose of business plan is to ensure that business proposal is feasible and
important to produce an analysis idea. It is a perfect tool for planning and
managing to help business move from start-up to success. A business plan also
can be an indispensable tool for future development and growth of business.
ii) There are two purposes of business plans :
a) Reviewing your business ideas and strategy (finance)
b) Analyzing the objectives (reference)
SAMPLE
2.3 BUSINESS BACKGROUND FOR REFERENCE ONLY
DO NOT COPY OR EDIT
Name of company: De Vista Enterprise
Registered Address: No. 20 Jalan Tun Abdul Rahman, Taman Melati, 17000 Jeli
Kelantan.
Telephone: 09 - 95106278
Email: devista.choc@gmail.com
Form of business: Enterprise
Date of registration: 10th of October 2016
No. of registration: KT0400442-H
Date of commencement: 20th of October 2016
Capital: RM 200 000

SAMPLE
2.4 BUSINESS LOGO AND MOTTO FOR REFERENCE ONLY
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Logo
Motto
“One bite, melts your heart…”

Legends
SAMPLE
FOR REFERENCE ONLY
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Dark Chocolate: Represent the actual colour of the cocoa.
Red colour: Represent passion, love, anger, hunger, health, excitement and life
Black colour: Represent authority, power, mystery, boldness, elegance and sophistication of
the company
Shape: Love - Represent the passion of customers towards our chocolate

SAMPLE
FOR REFERENCE ONLY
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2.5
SHAREHOLDERS
/PARTNERS
/OWNERS
BACKGROUN
D
HIEW JION LONG
SAMPLE
FOR REFERENCE ONLY
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CHIEF EXECUTIVE OFFICER (CEO)

PERSONAL PARTICULARS
Age : 25 IC Number : 910323-01-5563
Race : CHINESE Date Of Birth : 23 MARCH 1991
Religion : CHRISTIAN Nationality : MALAYSIAN
Marital Status : SINGLE
CONTACT INFO
Address : NO 99, JALAN PAYA 2, KAMPUNG PAYA, 86000 KLUANG, JOHOR.
Telephone Number : 017 827 7597
Email : jionlong_0323@gmail.com
EDUCATIONAL BACKGROUND
HIGHEST EDUCATION
Level : MASTER
Year : 2011-2014
Field of Study : MASTER IN BUSINESS ADMINISTRATION
Institute/University : UNIVERSITY OF TUNKU ABDUL RAHMAN
Location : KUALA LUMPUR, MALAYSIA
CGPA : 3.89
SECOND HIGHEST EDUCATION
Level : DEGREE
Year : 2009-2011
Field of Study : BACHELOR OF HUSBANDARY SCIENCE
Institute/University : UNIVERSITY OF MALAYSIA KELANTAN
Location : JELI, KELANTAN, MALAYSIA.
CGPA : 3.80
SKILLS/ADDITIONAL INFO
 EXCELLENT IN HANDLING MICROSOFT OFFICE (WORD, EXCEL AND
POWERPOINT)
 FLUENT IN ENGLISH AND MANDARIN
 EXCELLENT IN SOFT SKILLS
 EXPECTED SALARY : RM6 500
WORKING EXPERIENCE
JUNE 2011- FEBRUARY 2012 : PERSONAL ASSISTANT
Alita Corporation Sdn Bhd
Lot 6328, PJD 20, Pt. Jabong Darat,
Tongkang Pechah, Batu Pahat,
Malaysia.
EXTRA-CURRICULAR ACTIVITIES
 Year 2007-2016 : i) Represented UMK Kampus Jeli in Student exchange to India
ii) Ketua Seksyen (tugas-tugas khas) of BSMM Cabang UMK
Kampus Jeli
SAMPLE
NUR YASIRAH BINTI ALFIAN SULAI FOR REFERENCE ONLY
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SECRETARY
Age : 25 IC Number : 910412-07-5412
Race : MALAY Date Of Birth : 12 APRIL 1991
Religion : ISLAM Nationality : MALAYSIAN
CONTACT INFO
Address : NO 6, LRG BLM 5/52, BANDAR LAGUNA MERBOK, 08000 SG
PETANI KEDAH.
Email : yasirah_alfian@yahoo.com
HIGHEST EDUCATION
Level : DEGREE
Year : 2011-2013
Field of Study : DEGREE IN HUMAN RESOURCE
Institute/University : UNIVERSITY OF MALAYA
Location : KUALA LUMPUR
CGPA : 3.80
POWERPOINT)
 FLUENT IN ENGLISH
WORKING EXPERIENCE
 Experienced in navigating teams through changing business environment
 Three years as member of a sales team with substantial retail client base
 Year 2007-2010 : i) President of Agriculture Club
SAMPLE
FOR REFERENCE ONLY
SITI NUR HANEEY BINTI ROSLI DO NOT COPY OR EDIT
GENERAL MANAGER
Age : 24 IC Number : 920610-09-5182
Race : MALAY Date Of Birth : 10th JUNE 1992
CONTACT INFO
Address : No 159, KEPALA BATAS PAUH, 02800 SANGLANG, PERLIS
Telephone Number : 011-1462 6532
Email : haneeyrosli95@yahoo.com
HIGHEST EDUCATION
Level : MASTER
Year : 2011-2013
Field of Study : MASTER IN BUSINESS ADMINISTRATION
Institute/University : UNIVERSITI MALAYSIA KELANTAN
Location : PENGKALAN CHEPA, KELANTAN
CGPA : 3.89
Level : DEGREE
Year : 2007-2010
Field of Study : BACHELOR OF BIOINDUSTRIAL TECHNOLOGY
Institute/University : UNIVERSITY OF MALAYSIA KELANTAN
Location : JELI, KELANTAN, MALAYSIA.
CGPA : 3.80
POWERPOINT)
WORKING EXPERIENCE
2013-2015 : QUALITY ASSURANCE OFFICER AT YAKULT INDUSTRY
 Year 2007-2016 : i) Represented UMK Kampus Jeli in Student exchange to Thailand
ii) Ahli Kelab Pembimbing Rakan Siswa
NUR SYAHIRAH BINTI HADI
SAMPLE
FOR REFERENCE ONL
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FINANCIAL MANAGER
Age : 25 IC Number : 910221-03-5012
Race : MALAY Date Of Birth : 21 FEB 1991
Marital Status : MARRIED
CONTACT INFO
Address : NO 232, RKT KESEDAR JERAM TEKOH, 18300 GUA MUSANG,
KELANTAN.
Telephone Number : 011-490 5261
Email : SYERERAH@GMAIL.COM
HIGHEST EDUCATION
Level : DEGREE
Year : 2011-2013
Field of Study : FINANCE STUDY
Institute/University : UNIVERSITY MALAYA
Location : MALAYSIA
CGPA : 3.6
Level : DIPLOMA
Year : 2007-2010
Field of Study : INTERNATIONAL TRADE AND FINANCE
Institute/University : UNIVERSITY SCIENCE MALAYSIA
Location : MALAYSIA.
CGPA : 3.80
POWERPOINT)
 FLUENT IN ENGLISH AND THAILAND
 EXPECTED SALARY : RM3,500
WORKING EXPERIENCE
JUNE 2011- SEPTEMBER 2011: SENIOR MANAGER, BUSINESS & GLOBAL MARKET
ANALYTIC,
HONG LEONG BANK BERHAD,
KUALA LUMPUR, MALAYSIA.
MAY 2010 – DECEMBER 2010 : BUSINESS ANALYST
REED SPECIALIST RECRUITMENT MALAYSIA,
 Year 2007-2010 : i) Represented UMK Kampus Jeli in Student exchange to THAILAND
NURUL AMIRA BINTI BENI SAMPLE
FOR REFERENCE ONLY
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ASSISTANT FINANCIAL MANAGER

Age : 26 IC Number : 901229-09-5102
Race : MALAY Date Of Birth : 29 DECEMBER 1990
CONTACT INFO
Address : NO.6, JLN MESRA 7, TMN MESRA FASA 2, 02600, ARAU, PERLIS.
Telephone Number : 019-3921299
Email : amira_beni1295@yahoo.com
HIGHEST EDUCATION
Level : MASTER
Year : 2011-2014
Field of Study : MASTER IN FINANCE
Institute/University : UNIVERSITY UTARA MALAYSIA
Location : SINTOK, KEDAH
CGPA : 3.85
Level : DEGREE
Year : 2009-2011
Field of Study : BACHELOR OF BUSSINES ADMINISTRATION (BANKING &
FINANCE)
Institute/University : UNIVERSITY KEBANGSAAN MALAYSIA
Location : BANGI, SELANGOR
CGPA : 3.75
POWERPOINT)
 FLUENT IN ENGLISH AND ARABIC
WORKING EXPERIENCE
2008 : CASHIER
7-ELEVEN, CONVENIENCE STORE,
ARAU, PERLIS.
2015 -2016 : CLERK
SMALL MEDIUM ENTERPRISE DEVELOPMENT BANK MALAYSIA BERHAD
49572-H, MENARA SME BANK, WILAYAH PERSEKUTUAN.
EXTRA-CURRICULAR ACTIVITY
2011 - Vice President Student Company
2013 – Join Student Exchange Programme (Malaysia – Philiphines)
GEETHA CHANDRA REGAN
SAMPLE
FOR REFERENCE ONLY
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MARKETING MANAGAER
Age : 25 IC Number : 910707-10-4567
Race : INDIAN Date Of Birth : 07 JULY 1991
Religion : HINDU Nationality : MALAYSIAN
CONTACT INFO
Address : NO 76, JALAN ROSE 3, TAMAN INDAH 46 800 PETALING JAYA,
SELANGOR
Email : geetharegan@gmail.com
HIGHEST EDUCATION
Level : MASTER
Year : 2012-2014
Field of Study : MASTER OFCOMMERCE
Institute/University : SUNWAY UNIVERSITY OF MALAYSIA
Location : SUBANG JAYA, SELANGOR, MALAYSIA
CGPA : 3.75
Level : DEGREE
Year : 2007-2010
Field of Study : BACHELOR OF BUSINESS (MARKETING)
Institute/University : MONASH UNIVRSITY OF MALAYSIA
Location : SUBANG JAYA, SELANGOR, MALAYSIA.
CGPA : 3.80
POWERPOINT)
 FLUENT IN ENGLISH, MALAY AND JAPANESE
 EXCELLENT IN SOFT SKILLS, FRIENDLY, AND ADVENTOUROUS.
 EXPECTED SALARY : RM 3 000
WORKING EXPERIENCE
FEBRUARY 2011- SEPTEMBER 2013 : MARKETING EXECUTIVE AND CONSULTANCY
BRANDTHINK MALAYSIA
AWARDS AND ACHIVEMENTS
 MARKETING GOLDEN TROPHY FOR EXCELLENCE MARKETING CONSULTANCY
AWARD, BRANDTHINK MALAYSIA, 2012
 PUBLIC RELATIONS AND MARKETING EXCELLENCE AWARDS, NATIONAL
BUSINESS AWARDS OF MALAYSIA, 2013
SALIEHAN BINTI SANUN
SAMPLE
FOR REFERENCE ONLY
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ASSISTANT MARKETING MANAGAER

Age : 27 IC Number : 890713-03-1234
Race : MALAY Date Of Birth : 13 JULY 1989
CONTACT INFO
Address : KAMPUNG GONG CHENGAL, 16800 PASIR PUTEH, KELANTAN
Email : saliehansanun@gmail.com
HIGHEST EDUCATION
Level : MASTER
Year : 2011-2013
Field of Study : MASTER IN BUSINESS MANAGEMENT
Institute/University : UNIVERSITI KEBANGSAAN MALAYSIA
Location : 43600 UKM, Bangi, Selangor Darul Ehsan
CGPA : 3.90
Level : DEGREE
Year : 2007-2010
Field of Study : BACHELOR OF BIOINDUSTRY TECHNOLOGY
Institute/University : UNIVERSITI MALAYSIA KELANTAN
Location : KELANTAN
CGPA : 3.80
 EXCELLENT IN HANDLING MICROSOFT OFFICE
WORKING EXPERIENCE
MAY 2016- DECEMBER 2017 : ASISSTANT MANAGER
BANK ISLAM,
PASIR PUTEH, KELANTAN, MALAYSIA.
 Year 2007-2010 : i) Represented UMK Kampus Jeli in Student exchange to INDIA
ii) Vice President Persatuan HIMSAK UMK Kampus Jeli
KHUZAIMAH BT DZU SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
OPERATING MANAGER
Age : 21 IC Number : 950327-03-5926
Race : MALAY Date Of Birth : 27 MARCH 1995
Religion : MUSLIM Nationality : MALAYSIAN
CONTACT INFO
Address : PT 2095, TAMAN SRI HAWA, SRI AMAN, 16800, PASIR PUTEH, KELANTAN.
Email : khuzaimah_dzu@yahoo.com
Level : MASTER
Year : 2010 - 2012
Field of Study : MASTER IN MICROBILOGY TECHNOLOGY
Institute/University : UNIVERSITY OF PUTRA MALAYSIA
Location : SERDANG, MALAYSIA
CGPA : 3.80
THIRD HIGHEST EDUCATION
Level : DEGREE
Year : 2006 - 2010
Field of Study : BACHELOR OF BIOTECHNOLOGY INDUSTRY IN AGRO BASED
Institute/University : UNIVERSITY MALAYSIA KELANTAN
Location : JELI, KELANTAN
CGPA : 3.75
POWERPOINT)
 FLUENT IN ENGLISH AND MALAY
WORKING EXPERIENCE
MAY 2013 - SEPTEMBER 2014 : LABORATORY ASSISTANT IN QUALITY CONTROL MANAGEMENT
VITAGEN MALAYSIA, SELANGOR, MALAYSIA.
SEPTEMBER 2014– MARCH 2016 : MARKETING & BUSINESS DEVELOPMENT ASSISTANT MANAGER
DPECO ASIA SDN BHD, PETALING JAYA, SELANGOR, MALAYSIA.
 Year 2007-2010 : i) Represented UMK Kampus Jeli in Student exchange to Thailand
ii) Secretary of HIMSAK UMK Kampus Jeli
iii) Involved in volunteer activities for flood victims in Kelantan.
GUNARANGINI MUNIANDY
SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
HUMAN RESOURCE MANAGAER

Age : 25 IC Number : 910710-10-6775
Race : INDIAN Date Of Birth : 10 JULY 1991
Religion : HINDU Nationality : MALAYSIAN
CONTACT INFO
Address : LOT 34, JALAN CEMPAKA, TAMAN SERI UTAMA, 08300 GURUN, KEDAH
Email : illarkiniyanranjani@yahoo.com
HIGHEST EDUCATION
Level : MASTER
Year : 2012-2014
Field of Study : MASTER IN HUMAN RESOURCE MANAGEMENT
Institute/University : SUNWAY UNIVERSITY OF MALAYSIA
Location : SUBANG JAYA, SELANGOR, MALAYSIA
CGPA : 3.75
Level : DEGREE
Year : 2007-2010
Field of Study : BACHELOR OF BUSINESS STUDIES
Institute/University : INTI INTERNATIONAL UNIVERSITY OF MALAYSIA
Location : NILAI, NEGERI SEMBILAN, MALAYSIA.
CGPA : 3.80
POWERPOINT)
 FLUENT IN ENGLISH, MALAY AND JAPANESE
 EXCELLENT IN SOFT SKILLS, FRIENDLY, AND ADVENTOUROUS.
WORKING EXPERIENCE
FEBRUARY 2011- SEPTEMBER 2013 : MARKETING MANAGEMENT AND PUBLIC RELATIONS
HEWLETT- PACKARD, SDN BHD
AWARDS AND ACHIVEMENTS
 RANDSTAD AWARDS, HONOURED THE MOST DEDICATED EMPLOYER, 2012
 HR EXCELLENCE AWARD OF HEWLETT-PACKARD SDN. BHD, 2013
SITI KHAIRUNNISA BINTI BASRI SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
CLERK
Age : 26 IC Number : 900503-03-5416
Race : MALAY Date Of Birth : 03MAY 1990
CONTACT INFO
Address : PT 544, TMN DESA SAUJANA, KG.CHENDERONG BATU, 16250, WAKAF
BHARU
Telephone Number : 016 4974520
Email : sitikhaironnisa95@gmail.com
HIGHEST EDUCATION
Level : MASTER
Year : 2013-2015
Field of Study : MASTER IN BUSINESS MANAGEMENT
Institute/University : HARVARD BUSINESS SCHOOL
Location : BOSTON, USA
CGPA : 3.70
Level : DEGREE
Year : 2009-2013
Field of Study : BACHELOR OF BUSINESS ADMINISTRATION
Institute/University : WARRINGTON COLLEGE OF BUSINESS
Location : FLORIDA
CGPA : 3.78
POWERPOINT)
 EXCELLENT WRITTEN AND VERBAL COMMUNICATION SKILLS
WORKING EXPERIENCE
JUNE 2015 - SEPTEMBER 2015 : MANAGER, BUSINESS AND FINANCIAL DEPARTMENT
ENCOUR BOUTIQUE,
 Year 2009-2013 : i) President of Business Club, UMS
ii) Secretary of Students Committee, UMS
SAMPLE
3.0 ADMINISTRATION PLAN FOR REFERENCE ONLY
DO NOT COPY OR EDIT
3.1 INTRODUCTION
Administration plan is a plan normally relating and completing the operation plan or
order which provides information and instruction covering the logistic and administrative
support of the operation. This plan is very important in order to make sure the activities or
business going well and to minimize the budget of company. In a company, it is compulsory
for an administration plan to have an organisation chart, list of administrative personnel,
schedule of task and responsibilities, schedule of remuneration (salary), floor plan, list of
office equipments and administration budget. Organisation chart should have CEO,
secretary, general manager, financial manager, assistant financial manager, marketing
manager, assistant marketing manager, human resources manager, operating manager and
clerk. Schedule of task and responsibilities explain the main task of every position in every
department. Floor plan shows the arrangement of the office. Lastly, administration budget
about the money that company have to pay for every year.
FIGURE 3.2 : ORGANISATION CHART
SAMPLE
FOR REFERENCE ONLY
CHIEF EXECUTIVE OFFICER (CEO) DO NOT COPY OR EDIT
Hiew Jion Long
SECRETARY
Nur Yasirah Bt Alfian Sulai
GENERAL MANAGER
Siti Nur Haneey Binti Rosli
FINANCIAL MANAGER MARKETING MANAGER OPERATING MANAGER HUMAN RESOURCES MANAGER

Nur Syahirah Binti Hadi Geetha Chandra Regan Khuzaimah Binti Dzu Gunarangini Muniandy
ASST. FINANCIAL MANAGER ASST. MARKETING MANAGER WORKER CLERK

Nurul Amira Binti Beni Saliehan Binti Sanun (3 persons) Siti Khairunnisa Binti Basri
SAMPLE
FOR REFERENCE ONL
TABLE 3.3 : LIST OF ADMINISTRATIVE PERSONNEL DO NOT COPY OR EDI
Position Number of Staff

Chief Executive Officer (CEO) 1
Secretary 1
General Manager 1
Financial Manager 1
Assistant Financial Manager 1
Marketing Manager 1
Assistant Marketing Manager 1
Operating Manager 1
Worker 3
Human Resource Manager 1
Clerk 1
Total : 13 persons
SAMPLE
TABLE 3.4 : SCHEDULE OF TASKS AND RESPONSIBILITIES FOR REFERENCE ONLY
DO NOT COPY OR EDIT
Position Task and Responsibilities
Chief Executive Officer  After plan is in place, CEO needs to organize her team and
(CEO) materials according to the plan. Assigning work and granting
authority are two important element of organizing
 Need to manage the worker and achieve their goal
Secretary  Manage and record all instruments, document, out and field
into the relevant files including making sufficient copies for
distribution to officers that require immediate action
 Manage fax transmission and receipt of fax out and record it
 To manage and coordinate the classified files
 Record meeting minute of BOD
General Manager  Performs regular administration and management activities of

the cooperation
 Organize the internal regime of the cooperation, use the
cooperation seal, issue correspondence
 Execute the budget approved by the Board of Director (BOD)
and propose amendments to such budget
Financial Manager  Develop reporting for financial division, programmes and/or

operating units‟ co appropriate
 Require reporting for highly sensitive
 Develop periodic financial reporting and monitoring
 Prepare the annual budget for BOD approval
 Prepare financial report annually based on monthly report
Assistant Financial Manager  Helping the financial manager

 Honest and loyal
 Calculating and Analysing financial ratio
 Prepare financial report monthly for general meeting
Marketing Manager  Instilling the marketing led ethos throughout the business
 Researching and reporting on external opportunities
 Developing the marketing strategy and plan
Assistant Marketing Manager  Help to finalize the marketing issue with the manager
 Help to recording the marketing strategy used before
 Help to prepare marketing budget and material needed
Operating Manager  Understanding strategic objective: They must clearly
understand the gold of the organization‟s and develop a dear
vision of exactly how operation will help achieve them
 Developing and operation strategies: Due to the numerous
decisions – making involve with operation, it is critical that
operation manager have a set of guideline, they are align with
organization‟s long team gold
 Inspect the quality and quantity of product
 Report the ingredients needed to clerk
Worker  Carry out the operation process daily according to business

hours
 Follow the standard operation process done by operating
manager
 Make sure able to produce good quality and enough quantity
of products needed per day
Human Resource Manager  Designed to maximize employee performance in the service

 They primarily concern with how people are manage within
organization‟s
 Responsible for number of employee activities.
 Concern with industrial relation, balancing the organization
Clerk  Record all expenses needed by marketing, operation and

human resource unit
 Report all the expenses needed to assistant financial manager
 Record the in and out of materials, products and etc.
 Finalise the monthly report and record the monthly meeting
minute
SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
TABLE 3.5 : SCHEDULE OF REMUNERATION (SALARY)
Position No. of staff Monthly salary EPF (13%) SOCSO Amount

(RM) (RM) (2%) (RM)
(RM)
Chief Executive 1 6 000 780 120 6 900
Officer (CEO)
Secretary 1 2 000 260 40 2 300
General Manager 1 5 500 715 110 6 325
Financial Manager 1 4000 520 80 4 600
Assistant Financial 1 2 500 325 50 2 875

Manager
Marketing Manager 1 3 300 429 66 3 795
Assistant Marketing 1 2 500 325 50 2 875

Manager
Operating Manager 1 3 500 455 70 4 025
Human Resource 1 3 000 390 60 3 450

Manager
Clerk 1 1 500 195 30 1 725
Total : RM 38 870
SAMPLE
FIGURE 3.6 : OFFICE LAYOUT PLAN FOR REFERENCE ONLY
DO NOT COPY OR EDIT
MOSQUE TOILET PANTRY
GENERAL
MANAGER CEO
MEETING
ROOM
OPERATING SECRETARY
MANAGER
HUMAN
RESOURCE
MANAGER
MARKETING FINANCIAL
MANAGER MANAGER
CLERK
ASST.
ASST.
FINANCIAL
MARKETING
MANAGER
MANAGER
SAMPLE
FOR REFERENCE ONLY
TABLE 3.7 : LIST OF OFFICE EQUIPMENTS DO NOT COPY OR EDIT
Equipment Price ( Nett/RM) Quantity Total Price (RM)
Table 130 10 1 300
Chair 69 35 2 415
Desktop 1 299 11 14 289
Meeting Table 1 050 1 1 050
Brother Printer 500 2 1 000

(Fax, Print and Scanner)
Shelf 100 10 1 000
Telephone 50 10 500
Air Conditioner 1 200 4 4 800
Stationeries (set) 50 10 500
Pantry table 249 1 249
Total : RM 27 103
SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
TABLE 3.8 : DE VISTA ENTERPRISE ADMINISTRATIVE EXPENSE BUDGET
ITEMS FIXED ASSETS MONTHLY EXPENSES OTHER EXPENSES

(RM) (RM) (RM)
Office Equipments 27 103
Salary 38 870
Office Rental 1 800
Business License and 500

Registration
Office Telephone Bill 200
Office Electricity Bill 800
Office Water Bill 280
Refreshment 180
Other(s) - Office 500

Maintenance
TOTAL 27 103 42 230 1 000

4.0 MARKETING PLAN SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
4.1 INTRODUCTION
A marketing plan may be part of an overall business plan. The marketing plan is a
highly detailed, heavily researched and, hopefully, well written report that many inside and
possibly outside the organization will evaluate. In many respects, the marketing plan is the most
important document produced by marketers as it not only helps to justify what has occurred in
the past, but is critical for explaining where a company intends to go in the future. The marketing
plan is widely used by both large corporate marketing departments and also by small startup
companies. It is particularly important for marketers who seek funding for new projects or to
expand existing products or services.
In our company‟s marketing plan, we will talk about our product‟s profile including
special features, identifying the target market. After we had determined our target market, we
start to determine the market size, identify and interpreting our competitor using SWOT analysis
(Strength, Weakness, Opportunities, and Threat). Besides that, we also collect the information
of market share before and after entry of our company – DE VISTA ENTERPRISE. We also
estimate our sales forecast every month in year 2016. Lastly, we discuss and select some
marketing strategies using principle of 4Ps (product, price, place, promotion) and a marketing
budget including the advertising and promotional plan of our company is prepared.
4.2 PROFILE OF PRODUCT SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
De Vista Enterprise mainly produces the pure chocolate basically in the form of
chocolate bar. Our company produces pure cocoa chocolates and chocolates are broadly
classified by amount of cocoa it contains. Thus, our company guarantee and trust that our
product is much healthier and quality when comparing with currently existing products in the
market.This is because we order directly our raw materials that are cocoa powder from the
Malaysian Cocoa Board. In this board, they always supervise the quality of cocoa in all the
aspects such as pH of soil to plant the cocoa and also do researches on how to improve the
quality of cocoa instead of just concentrating on increasing the quantity of cocoa. Furthermore,
they process the cocoa under a clean environment to ensure that the chocolate is free of
microbes‟ growth. After that,our company will process the cocoa powder into quality chocolates
by considering the quality control. This is in relation with our company‟s goal in producing high
quality and healthy chocolate products.
It cannot be denied that, chocolates and products related with chocolates are always
in demand as all ages and gender of consumers enjoy it at any time and everywhere. In our
company, we always make sure that our chocolates are suitable to be consumed by all age
groups of people. Thus, our chocolate bars made pure with fresh cocoa powder by adding of
natural brown sugar. Our chocolates don‟t have any food coloring or food preservatives. This
makes our chocolates less sugar, less fat and it is suitable to be consumed by diabetic patients
and elderly people. Apart from that, we also are producing dark chocolates whereby it contains
more than 60% of cocoa and rich in antioxidants. These dark chocolates can prevent cardiac
diseases, blood pressure and also makes one stay younger and slimmer. Thus, our company‟s
dark chocolates can be an ideal choice of many people. Moreover, we are producing chocolates
of different flavors with nuts such as cashew and hazel and nuts with raisins. In addition to that,
we also have white chocolates, red velvet chocolate and so on. Our company produces these
various flavors and tastes of chocolate products based on the researches and opinions of
consumers in the market. It is one of the unique selling points which will increase our market
size. Above all, the most important is our price. The price of our chocolate products is
reasonable and lower than other competitors which can afford by everyone.
Besides that, we have our own designed product packaging. We have designed a
container which is heat resistance and with attached handle. The heat resistance container
packaging prevents chocolate from melting and can be stored for a long period of time. This also
makes our chocolates lasts longer hour especially during delivery time. This in turn increases
the convenience of consumers.
SAMPLE
4.3 TARGET MARKET FOR REFERENCE ONLY
DO NOT COPY OR EDIT
Target market is defined as the group of customers that have needs and wants that
can be satisfied by the business through the supply of goods and services. The product of our
company is chocolate. It is found that almost everyone likes to eat chocolate and our main target
is people of Kelantan. Basically we focus on the chocolate bar, in which we produce in different
flavours. This gives our company opportunity to enroll into the market by introducing different
flavours and tastes of chocolate.
Our main market area is in Jeli, Kelantan because of the strategic place where the
climate is suitable for the storage of chocolate and located near our operational factory. By
putting our products at all sorts of shop such as 7-Eleven, restaurant, primary/secondary school
canteen like MRSM and Polytechnics, wet markets and petrol stations around the Jeli area, we
believe we will achieve our sales forecast. We also distribute our products to Tanah Merah and
Kota Bharu (both located in Kelantan, Malaysia) since there is a town or city area which have
hypermarket like Kota Bharu mall, Aeon mall prosperity and packed street with lots of shop
compared to Jeli. As we choose all kind of ages from toddler to adult will purchase our product,
the possibility for us to achieve the target is high. Our target market is shown as below.
TABLE 4.3.1 : SEGMENTATION OF MARKET
Geographic Demographic Physiographic

 Main location will be in  Toddler to adult will be  All customer can taste
Jeli, Kelantan our main customer. variation flavour so
 Some will be distributed  Diabetic patients and they can have their
to Tanah Merah and people who are own personal taste
Kota Bharu, Kelantan preferring diets  Customer can prefer
 The climate is good for  No limit for people from their own type of
the storage of chocolate social class or non chocolate
social class.  Consumer that have
passion for chocolate
and have problems like
stress.
SAMPLE
4.4 MARKET SIZE FOR REFERENCE ONLY
DO NOT COPY OR EDIT
Market size refers to the total potential purchase of the target market. This includes
purchases of competitors‟ product within the same target market. Based on last census report in
2010 from Department of Statistics Malaysia, the population in Jeli, Tanah Merah and Kota Bahru
from year 1980 to year 2010 are stated as below:
TABLE 4.4.1 : POPULATION OF CITIZEN FROM YEAR 1980 TO YEAR 2010
Town Population 1980 Population 1990 Population 2000 Population 2010

(person) (person) (person) (person)
Jeli 23 352 32 720 36 057 42 872
Tanah 61 996 94 611 101 450 121 319
Merah
Kota Bahru 275 986 366 770 400 321 491 237
Source : Census report in 2010 from Department of Statistics Malaysia
From Population and Demography report 2010, we estimate that the population in
Jeli, Tanah Merah and Kota Bahru in year 2016 will increase annually with amount of 651
persons, 1 977 persons, 7 175 persons respectively based on average annual growth rate of
population (1980 - 2010). Thus, the estimated population in 3 towns are:
TABLE 4.4.2 : ESTIMATED POPULATION IN YEAR 2016
Town Estimated Population 2016 (person)

Jeli 46 778
Tanah Merah 133 181
Kota Bahru 534 287
We predict that 60% of the estimated population in each town would like to eat
chocolate. Therefore, the populations who like to eat chocolate in each town are shown as below:
TABLE 4.4.3 : ESTIMATED NUMBER OF CITIZEN IN EACH TOWN WHO LIKE TO EAT
CHOCOLATE SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
Town Approximate Predicted percentage of citizen Estimated number of people
population of citizen who like to eat chocolate (%) who like to eat chocolate
Jeli 46 778 60 28 067
Tanah Merah 133 181 60 79 909
Kota Bharu 534 287 60 320 572
Total 714 246 180 428 548
Figure 4.4.1 : Estimated Population In Each Town Would Like To

Eat Chocolate
Estimated number of people who like to eat
350000
300000
320
250000
chocolate
200000 Jeli
150000 Tanah Merah
100000 Kota Bahru
50000 79 909
0
28 067
Town
The total number of people who like to eat chocolate in Jeli, Tanah Merah, and Kota
Bahru are predicted to have 428 548. By assuming each of them will buy at least 6 chocolate
bars in one month, so we can calculate the total market size by following:
Minimum number of chocolate bar needed in one month = 428 548 x 6

= 2 571 288 units
Average market price of chocolate bar (per unit) = RM3.00
Total market size = 2 571 288 units x RM3.00

= RM 7 713 864
SAMPLE
4.5 COMPETITORS FOR REFERENCE ONLY
DO NOT COPY OR EDIT
In our business operating, there are many competitors that operate a same business
like us. Competition actually refers to other businesses that offer similar, substitute or an
alternative products or services to the same target market.
TABLE 4.5.1 : SWOT ANALYSIS OF COMPETITORS
Competitor EsMy Chocolate Wati Homemade My Cinta Home of

Chocolate Dessert
Strength  The market grows  Good financial ability  Good product line
by 5% every year for  Strong productivity  Good marketing
the last 8 years.  Good product line skill
 Strong competitive  Good brand
 Medium competitive strength position and
strength  Good marketing skill quality which is
 More than 10 years consumer
 Reasonable price experience favourites.
 Good financial ability
Weakness  Weak product line  Unreasonable price  Lack of financial

as they only have  Lack of attractive ability
one flavour of packaging  Lack of
chocolate  High sugar content experience
 Lack of market in products  Lack of
promotion  Weak quality control competitive
 Lack of attractive of products strength
packaging  Not a export quality  Lack of
chocolates technology in
producing the fine
chocolates.
Opportunity  Increase the product  Since it is well known  Have a strategic
range by having to the customer they place nearby the
different flavours, and can have many airport of Kelantan
products such as branches.  Can export the
toffees, jellies and  Increase personal chocolates to other
bars. relation with states or small
customers by giving nearby countries
them promotion by increasing the
quality
Threat  Supplier dependent.  Sabotage  Their supplier is far

 The growth of the from their factory.
area and the market
will make more
businessman/
businesswoman
involve in chocolate
making.
SAMPLE
FOR REFERENCE ONLY
4.6 MARKET SHARE DO NOT COPY OR EDIT
Market share is referring to the portion of sales in a company within the entire market
in which area it is operate. This market share will indicate the company market size within its
market.
TABLE 4.6.1 : BEFORE ENTRY OF DE VISTA ENTERPRISE
Name of Competitor Percentage of Market Share (%) RM

Es My Chocolate 45 3 471 239
Wati Homemade Chocolate 35 2 699 852
My Cinta Home of Dessert 20 1 542 773
Total 100 7 713 864
Figure 4.6.1 : Percentage Of Market Share Before Entry Of De Vista

Enterprise
20% (RM 1 542

773)
45% (RM 3 471 EsMy Chocolate

239) Wati Homemade Chocolate
My Cinta Home of Dessert
35% (RM 2 699 852)
SAMPLE
TABLE 4.6.2 : AFTER ENTRY OF DE VISTA ENTERPRISE* FOR REFERENCE ONLY
DO NOT COPY OR EDIT
Name of Competitor Percentage of Market Share (%) RM
EsMy Chocolate 35 2 699 852

Wati Homemade Chocolate 20 1 542 773
My Cinta Home of Dessert 20 1 542 773
DE VISTA ENTERPRISE (NEW) 25 1 928 466
Total 100 7 713 864
* Assuming that market size does not change
Figure 4.6.2 : Percentage Of Market Share After Entry Of De Vista

Enterprise
25% (RM 1 928

466) 35% (RM 2 699
852)
20% (RM 1 542

773)
20% (RM 1 542
773) EsMy Chocolate
Wati Homemade Chocolate
My Cinta Home of Dessert
De Vista Enterprise
Before entry of our company, the monthly market share of EsMy Chocolate is 45% (RM 3
471 239), Wati Homemade Chocolate is 35% (RM2 699 852) and My Cinta Home of Dessert is
20% (RM 1 542 773). Assuming that market size does not change after entry of our company,
the monthly market share of EsMy Chocolate drop to 35% (RM 2 699 852), monthly market
share of Wati Homemade Chocolate and My Cinta Home of Dessert also decrease to 20% each
(RM 1 542 773 each) and monthly market share of our company is predicted to have 25% (RM 1
928 466).
SAMPLE
4.7 SALES FORECAST FOR REFERENCE ONLY
DO NOT COPY OR EDIT
Sales forecast means the prediction of the number of sales of a product or service in
the future. Sometimes this prediction is based upon past sales performance or the product or
service. Sales forecasting is an integral part of business management. Without a solid idea of
what your future sales are going to be, you can‟t manage your inventory or your cash flow or your
plan for growth. The purpose of sales forecasting is to provide information that you can use to
make intelligent business decisions.
From the monthly market share stated before, our company‟s monthly market share is
25% with total amount of RM 1 928 466. That means the maximum monthly sale forecast of our
company will not exceed RM 1 928 466. If we exceeds this amount, that means the monthly
sales forecast had included other competitors‟ market share. Besides that, we also can calculate
maximum production of chocolate bar (per units) of our company by dividing monthly market
share with selling price of chocolate bar of our company.
Monthly market share = RM 1 928 466 (25%)
Selling price of chocolate bar of our company (per unit) = RM 2.30
Maximum production of chocolate bar (units) of our company = RM 1 928 466 ÷ RM2.30
= 838 464 units
To calculate our company‟s monthly sales forecast, we predict the amount of

chocolate bar sold from January to December, and then multiply by RM 2.30 as selling price of
chocolate bar of our company. However, the amount of chocolate bar sold will not exceed 838
464 units.
SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
TABLE 4.7.1 : SALES FORECAST FOR DE VISTA ENTERPRISE IN YEAR 2016
Month Predicted amount of chocolate bar sold Sales forecast (RM)

(units)
January 397 852 915 060
February 400 075 920 173
March 410 050 943 115
April 425 803 979 347
May 460 020 1 058 046
June 380 100 874 230
July 577 075 1 327 273
August 583 800 1 342 740
September 686 010 1 577 823
October 799 880 1 839 724
November 838 000 1 927 400
December 838 400 1 928 320

Figure 4.7.1 : Sales Forecast in Year 2016
2500000
Sales Forecast (RM)
2000000
1500000
1000000
500000
Months
From figure 4.7.1, it can be clearly seen that our company‟s monthly sales forecast is
increasing throughout the year. Although we are new company introduced into the market but
our sales for January and February is almost similar to March and April because these months
are the festival months. The festivals that are celebrated in these months are the New Year
celebration, Chinese New Year and Valentine‟s Day. While, there is a sudden drop in June
because of the Ramadan begin, where Muslim starts to fast during the day. From July to
September, the sales of our company accelerate. This is because ended fasting in these months
and also Hari Raya Haji festival. Then from October to December the sale recorded the highest.
This is because everyone is busy for preparing the Christmas festival, weddings, school holiday
and also we had our year end sale. This year‟s sale had improved much because we already
become a well-known company because of our high quality and delicious chocolates. In
conclusion, the total of sales forecast for the first year will be RM 15 633 251. In second year, an
increase of 10% profit from the total of sales in first year is estimated.
4.8 MARKETING STRATEGIES SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
1. PRODUCTS
 DE VISTA ENTERPRISE provides varieties flavour of chocolate bar such as diary milk
chocolate, white chocolate, dark chocolate, hazelnut chocolate, red velvet and so on.
DE VISTA ENTERPRISE also receives order from customer to make handmade
chocolate especially for occasion or ceremony. DE VISTA ENTERPRISE will also
make variation with their products including aspects of packaging, tastes and designs
different than others.
 If we see other competitor such as EsMy Chocolate, they do not receive special order
from customer. They only make varieties of chocolate type such as chocolate bar,
chocolate chunks and so on.
2. PLACE
 DE VISTA ENTERPRISE will have its own website for people to visit. This will allow
people to visit and know about our product, background and etc of this company. From
the website also, they can choose any kind of flavour do they like for chocolate bar and
also can choose varieties of flavours and design of our handmade chocolate.
 For example, there were a tutorial of making chocolate, list of products and a column to
order our chocolate.
3. PRICE
 We sell our product at RM 2.30, which we think this price is the most affordable.
Compare to EsMy Chocolate, their chocolate bar is around RM3.50 and makes
consumer feel a bit pricy. Although our price is cheaper, we ensure that our taste is
good as others. RM 2.30 is a fixed size for all of our varieties kind of chocolate bar no
matter it is diary milk, white chocolate or hazelnut chocolate flavour.
 We also have a great deal which discount is offered when purchasing three products.
For 3 chocolate bars, you will have RM6.90 in total, but we cut off the price to RM 6.50.
SAMPLE
4. PROMOTION FOR REFERENCE ONLY
DO NOT COPY OR EDIT
 Business card
Our company also provides business cards to distribute to our customers. This is
ensuring that our customers easy to contact us.
DE VISTA ENTERPRISE
BHDSBHDBHD
HIEW JION LONG
Phone : 017-8277 597
Email : devista.choc@gmail.com
No. 20 Jalan Tun Abdul Rahman,
Taman Melati, 17000 Jeli Kelantan
 Banner
To help our customers to find our shop, we have our own banner complete with our
address. It will show the direction to our shop.Thus, it helps us to promote our products.
No. 20 Jalan Tun Abdul Rahman,

Taman Melati, 17000 Jeli Kelantan
SAMPLE
FOR REFERENCE ONLY
 Flyers DO NOT COPY OR EDIT
We also distribute our flyers to people who walk in front of our shop. We used this
promotion to show to our customers that we provide a good service to our product.So,
our customers can believe and interested to buy our product.
DE VISTA ENTERPRISE
One Bite, Melt Your Heart
HIEW JION LONG

Mobile : 017- 8277 597
SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
TABLE 4.9 : MARKETING BUDGET OF DE VISTA ENTERPRISE
Other Expenses
Fixed Assets Expenses Monthly Expenses
Items (RM)
(RM) (RM)
Vehicle 40 000
Advertising 1 300
 Online (Flyer, Business
card, Banner)
Event Marketing 800
 Ekspo
 Fiesta
 Open day(School,
College, University)
Public Relations 300
Marketing 200
 Sell at offices
Signboard 2 000
Road tax And Insurance 1 000
Miscellaneous 450
Maintenance of Vehicle 1 000
Total 42 000 2 600 2 450
Total : RM47 050

SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
5.0 OPERATIONS PLAN
5.1 INTRODUCTION
Operation plan is the process of planning strategic goals and objectives to tactical goals
and objectives. It describes milestones, conditions for success and explains how, or what
portion of a strategic plan will be put into operation during a given operational period, in the case
of commercial application, a fiscal year or another given budgetary term. An operation plan is
the basis for, and justification of an annual operating budget request. Therefore, a five-year
strategic plan would typically require five operational plans funded by five operating budgets.
Operational plans should establish the activities and budgets for each part of the
organization for next 1 to 3 years. They link the strategic plans with the activities the
organization will deliver and the resources required to deliver them. An operational plan draws
directly from agency and program strategic plans to describe agency and program missions and
goals, program objectives, and program activities.
The operations plan is both the first and the last step in preparing an operating budget
request. As the first step, the operations plan provides a plan for resource allocation; as the last
step, the operation plan may be modified to reflect policy decisions or financial changes made
during the budget development process. Operational plans should be prepared by the people
who will be involved in implementation. There is often a need for significant cross-departmental
dialogue as plans created by one part of the organization inevitably have implications for other
parts. Operational plans should contain clear objectives, activities to be delivered, quality
standards, desired outcomes, staffing resource requirements, implementation timetables and a
process for monitoring progress.
SAMPLE
FOR REFERENCE ONLY
5.2 OPERATION PROCESS DO NOT COPY OR EDIT
Before starting any kind of business, every entrepreneur have to prepare all the
materials and equipments that related to the business that he or she wants to build up. In our
company - DE VESTA ENTERPRISE, of course raw chocolate is the main materials that we
need. First step is we need to prepare enough amount of raw chocolate. Then the raw
chocolates have to be cut into small pieces so that easy for double boiling. Then we double boil
the raw chocolate under a hot big pot until it melts. We make sure that no any water vapour or
water droplets mix with the chocolate in the pot. After the chocolate completely melts, we pour
the mixture on the marble table for the purpose to release some heat in the mixture as the
chocolate had just double boil in the pot. After the cooling process, we quickly pour the
chocolate into various shape of moulds to reshaped and decorate the chocolate. We also can
put walnut in the chocolate to make it more delicious.
After the process of pouring chocolate in the various shape moulds, we have to put it in
the refrigerator for about 30 minutes to freeze the chocolate completely. It is quite hard for
workers to package the chocolate if in half-freezing condition. The chocolate is not easy to melt
as long as it not expose to the light. Next, we have to do inspection on quality and quantity of the
chocolate before we move to another step which is packaging. After the packaging process is
done, we have to do inspection again on the quality of packaging and the exact quantity of
chocolate bar that can be marketed. Because in the process of packaging, of course there are a
few quantity that can‟t be marketed due to the way it being packaged or the chocolate bar is
damaged. After get the exact quantity of the chocolate that can be marketed, we arrange the
chocolate into the box and distribute them to the store or shops. Lastly, the chocolate is ready to
be sold or send to the customers according to their orders. Because of chocolate is quite
sensitive to light and heat, we just can send it to the nearest customers only because it will melt
if the period of sending the chocolate is too long.
SAMPLE
FOR REFERENCE ONLY
FIGURE 5.3 : PROCESS FLOWCHART DO NOT COPY OR EDIT
Preparing enough amount of raw chocolate
Cutting raw chocolate into small pieces
Double boil the raw chocolate
Make sure that no any water vapour or water droplets mix with the
chocolate
Cooling off the mixture on the marble table
Pouring the chocolate into various shape of moulds quickly
Decorating and reshape the chocolate
Freezing the chocolate completely about 30 minutes
Inspection on freezing process
Inspection on quality and quantity of the chocolate

SAMPLE
FOR REFERENCE ON
DO NOT COPY OR ED
Packaging the chocolate
Inspection on the quality and quantity of packaging chocolate bar
Arrange chocolate bar into box
Transportation to stores or shops
Distribution to customers
SAMPLE
5.4 CAPACITY PLANNING FOR REFERENCE ONLY
DO NOT COPY OR EDIT
Capacity planning is the process to determine how much capacity is needed and when it is
needed to manufacture greater product or begin production of new product. A number of factors
can affect capacity which is number of workers, ability of workers, types of machines used,
waste products, errors, productivity, supplier, and preventive maintenance. Capacity planning is
relevant in both long and short terms.
TABLE 5.4.1 : CAPACITY PLANNING OF PRODUCTION OF CHOCOLATE BARS
Items Capacity Planning
Daily Production 838 464 bars is a monthly demand
26 working days per month
838 464 ÷ 26 days = 32 249 bars/day.
Production by Cycle per Cycle is defined as any complete round or series of

occurrences that repeats or is repeated. This mean how many
Day
round can chocolate be produced in a day. After calculation,
adding the time to melt chocolate, put into mould and freeze it,
we can assume that there will be 4 cycles that have to be
completed in a day.
32 249 bars/day ÷ 4 cycles = 8 062 bars per cycle in a day
Production By Workers 8 062 bars per cycle in a day ÷ 4 workers = 2 016
(per cycle in a day) bars/worker
From table 5.4.1, the maximum monthly demand of chocolate bars is 838 464 bars and our
company need to produce 32 249 bars per day since our company operating 26 days per
month. As we assume that there will be 4 cycles that have to be completed in a day after
calculation, adding the time to melt chocolate put into mould and freeze it, so we need produce
8 062 bars per cycle in a day. Since we hire 4 workers, so in a day each worker needs to
produce 2016 bars.
SAMPLE
FOR REFERENCE ONLY
5.5 MATERIAL REQUIREMENTS DO NOT COPY OR EDIT
TABLE 5.5.1 : INGREDIENTS, MATERIAL AND AMOUNT REQUIRED FOR 100 UNITS OF
CHOCOLATE BARS (DIFFERENT FLAVOURS)
Ingredients Amount required

Vanilla compound (only) 5000g
Dark chocolate compound (only) 5000g
White chocolate compound (only) 5000g
Strawberry compound (only) 5000g
Brown sugar (for each flavour) 1000g
Hazelnut (chops) 250gm
Aluminium for wrapping bars 100 pieces
Labelling 100 pieces
TABLE 5.5.2 : INGREDIENTS, MATERIAL AND AMOUNT REQUIRED FOR 1 UNIT OF

CHOCOLATE BARS (DIFFERENT FLAVOURS)
Ingredients Amount required/unit

Vanilla chocolate compound (only) 5000g/100 = 50g
Dark chocolate compound (only) 5000g/100 = 50g
White chocolate compound (only) 5000g/100 = 50g
Strawberry compound 5000g/100 = 50g
Brown sugar (for each flavour) 1000g/100 = 10g
Hazelnut (chops) 250gm/100 = 2.5gm
Aluminium for wrapping bars 1 piece each
Labelling 1 piece each
Assuming that amount of safety stock of the month is 6% of the amount to be produced, then
the total units of chocolate bars will be:
= 838 464 (maximum monthly demand) + 6% (safety stocks)
= 838 464 + (838 464 x 6%)
= 838 464 + 50 308
= 888 772 bars/month
SAMPLE
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TABLE 5.5.3 : AMOUNT OF INGREDIENTS REQUIRED FOR 1 MONTH (CHOCOLATE BAR)
Ingredients Amount of ingredient required/months

Vanilla compound (only) 50g/unit x 222 193 bars = 11 109.65kg
Dark chocolate compound (only) 50g/unit x 222 193 bars = 11 109.65kg
White chocolate compound (only) 50g/unit x 222 193 bars = 11 109.65kg
Strawberry compound (only) 50g/unit x 222 193 bars = 11 109.65kg
Brown sugar 10g/unit x 888 772 bars = 8 887.72kg
Hazelnut (chops) 2.5gm/unit x 888 772 bars = 2 221 930gm
Aluminium for wrapping bars 1 piece x 888 772 bars = 888 772 pieces
Labelling 1 piece x 888 772 bars = 888 772 pieces
TABLE 5.5.4 : RAW MATERIAL COST
Ingredients for Amount required for 1 Total amount required Price per Total cost
chocolate bars units chocolate bar for 1 month item (RM)
(888 772 bars)
Vanilla compound (only) 0.050kg 11 109.65kg RM 5 55 548.25
Dark chocolate 0.050kg 11 109.65kg RM 5 55 548.25
compound (only)
White chocolate 0.050kg 11 109.65kg RM 5 55 548.25
compound (only)
Strawberry compound 0.050kg 11 109.65kg RM 5 55 548.25
(only)
Brown sugar 0.010kg 8 887.72kg RM 2.60 23 108.10
Hazelnut (chops) 2.5gm 2 221 930gm RM 0.03 66 657.90
Aluminium for wrapping 1 piece 888 772 pieces RM 0.05 44 438.60
bars
Labelling 1 piece 888 772 pieces RM 0.05 44 438.60
TOTAL : RM 400 836.20

SAMPLE
FOR REFERENCE ONLY
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Table 5.5.5 : LIST OF SUPPLIERS
No. Supplier Description
1. Lembaga Koko Malaysia Unit Lot 2346, Kg. Pangkal Meleret

Machang Jalan Machang - Tanah Merah
18000 Machang, Kelantan
Tel : 09-9775521
Fax : 09-9775525
2. Homes Baking Studio No 20, Ground Floor
Jalan Perda Selatan
Bandar Perda
14000 Bukit Mertajam
Pulau Pinang
Tel : 012-4662186
3. KING HIN SDN.BHD. 89, 91 & 93 Jalan Temenggong,75000
Melaka, West Malaysia
Tel : +606 2926981,2926985,2926986
Fax : +606 2834349
Email : kinghin8991@yahoo.com
4. ONE BAKE SDN BHD 22A & 24A,Jalan Kerambit 4,Bandar Baru Sungai
Udang, 76300 Melaka, Malaysia
Tel : +606 3517032 ,3517033
Fax : +606 3517034
Email : one_bake@yahoo.com
5. PERNIAGAAN KACANG No. 23, Jalan Sungai Pari, Kampung Kacang Putih,
PUTIH S.R. IPOH Buntong 30100, Ipoh, Perak, Malaysia.
Tel :016-555 6369 / +605 253 3903
Fax: +605 253 3903
Email : aru6sr@yahoo.com
SAMPLE
FOR REFERENCE ONLY
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TABLE 5.5.6 : MONTHLY OPERATIONAL COST
Items Total cost
Raw Material Cost RM 400 836.20
Salaries RM 4 600
Overhead Cost RM 2 202
PRODUCTIVITY INDEX
Productivity index (PI) = total value of output ÷ total value of input
= total sale per month ÷ total operations cost per month
= (RM2.30 x 888 772) / (RM 400 836.20 + RM 4 600)
=5
TABLE 5.6 : LIST OF MACHINE AND EQUIPMENTS
Items Quantity Price Per Unit (RM) Total Cost (RM)

Refrigerator 3 4 500 13 500
Marble table (for cooling process) 2 350 700
Machine for melts chocolate 4 3 500 14 000
Moulds (for factory use) 10 120 1 200
Big bowls 5 25 125
Stove 3 199 597
TOTAL : RM30 122

SAMPLE
FOR REFERENCE ONLY
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FIGURE 5.7 : LAYOUT PLAN OF OPERATION AREA/FACTORY
SAMPLE
5.8 OPERATIONS OVERHEAD FOR REFERENCE ONLY
DO NOT COPY OR EDIT
1. Overhead Definition
 Overhead expenses are all costs on the income statement except for direct labour,
direct materials, and direct expenses
2. Overhead classification
a) Overhead expenses
 Costs that involve in direct in the expenses
 Example indirect fees, insurance, factory rent and so on
b) Example Administrative overhead
 Costs not involved in the development or production of goods or services
 Example front office and sales salaries, wages, and commissions, office supplies,
outside legal and audit fees, administration and sales office lease
c) Sales and produced goods distribution overhead
 Costs that involve in gaining the goods until the distribute of the goods
 Example advertising costs, commission and fees, packaging and so on.
TABLE 5.8.1 : OVERHEAD COST
Overhead Costs Costs per month (RM) Costs per year (RM)
Factory Electricity Bill 1 000
Factory Water Bill 500
Factory Telephone Bill 200
Depreciation Of Machinery 6 024
Equipments
Total 1 700 6 024

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TABLE 5.9 : OPERATION BUDGET
Fixed Assets Other Expenses

Monthly Expenses (RM)
Items Expenses
(RM)
(RM)
Machines And 30 122
Equipments
Raw Materials 400 836.20
Salaries, EPF and 4 600

SOCSO
Maintenance Of 3 500
Machines
Factory Electricity 1 000
Bill
Factory Telephone 200
Bill
Factory Water Bill 500
Total 30 122 407 136.20 3 500
Total : RM 440 758.20

SAMPLE
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5.10 CHANNEL DISTRIBUTION
In order to distribute our product to the market, we have used both of direct and indirect
distribution to ensure that our product is received to our customers. For the indirect distribution, it is
involved the third party to distribute our chocolate to our customers. The medium type that we used
in this distribution is internet platform that will provide the information about our product through
online advertising such as instagram and facebook.
While for the direct distribution, it is involved the effort of our company to market and
distribute the product to the customers. So the medium for this type of distribution is we focus on
the personal sale in order to increase our company profit because this channel is to be easier
handled by among of us to distribute the chocolate to customers.
Another channel for this type of distribution is by joining the expo and exhibition that involved all the
entrepreneurs. This medium is a very effective and advantage to our company because it will
expose our product to the public and also to the market segment. This is because the exhibition
commonly held in almost each of state of Malaysia so our influence will spread through this
medium.
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6.0 FINANCIAL PLAN
6.1 INTRODUCTION
The financial plan is the final step in the preparation of a business plan. A financial plan
incorporates all financial data derived from the operating budget i.e marketing, operations, and
administrative budgets. The financial information from the operating budgets is then translated or
transformed into a financial budget. Based on this financial data, projections are then prepared via
several pro forma statements, namely cash flow, income (profit or loss) statement and balance
sheet. These pro forma statements are normally prepared for a minimum three-year planning
period.
The term pro forma statement, used in the context of planning, means a projected
statement of something that the entrepreneur estimates in advance. The pro forma cash flow
statement, pro forma income statement, and pro forma balance sheet, therefore are projected
statements that forecast the financial condition of the business. These statements reflect estimated
values based on planning assumptions rather than actual events.
Ratios provide helpful information about a company's liquidity, profitability, debt, operating
performance, cash flow and investment valuation. De Vista Enterprise has prepared the following
financial statements for a year projected period. De Vista Enterprise requires (RM 200 000) to start
the business. The cash, appearing on the cash flow statement remains positive throughout the
projected period. Projections show the company will have net earnings of 65.17% at the end of its
first year in operations. Earnings projections for the second year are expected to be 65.38%.
In short, a good financial plan should be able to determine the following:
 Total project implementation costs or size of investment

 Total amount of financing required and the proposed sources of finance
 Capital structure of the new firm
 Amount of depreciation on fixed assets
 Amount of loan and hire purchase repayments
 Cash inflow and outflow for the planned period
 Profit and loss at the end of the planned period
 Financial position at the end of the planned period
 Financial viability of the proposed project
SAMPLE
6.2 SOURCES OF FINANCING FOR REFERENCE ONLY
DO NOT COPY OR EDIT
SAMPLE
6.3 DEPRECIATION SCHEDULE FOR REFERENCE ONLY
DO NOT COPY OR EDIT
SAMPLE
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6.4 LOAN & HIRE PURCHASE AMORTISATION SCHEDULE
SAMPLE
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6.5 PRO FORMA CASH FLOW
DE VISTA ENTERPRISE
PRO FORMA CASH FLOW STATEMENT
Pre- TOTAL YR
MONTH 1 2 3 4 5 6 7 8 9 10 11 12 YEAR 2 YEAR 3
Operations 1
CASH INFLOW
Capital (Cash) 200,000 200,000
Loan 318,042 318,042
Cash Sales 915,060 920,173 943,115 979,347 1,058,046 874,230 1,327,273 1,342,740 1,577,823 1,839,724 1,927,400 1,928,320 15,633,251 17,196,576 18,916,234
Collection of
Accounts
Receivable
TOTAL CASH
518,041 915,060 920,173 943,115 979,347 1,058,046 874,230 1,327,273 1,342,740 1,577,823 1,839,724 1,927,400 1,928,320 16,151,292 17,196,576 18,916,234
INFLOW
CASH
OUTFLOW
Administrative
Expenditure
Salary 38,870 38,870 38,870 38,870 38,870 38,870 38,870 38,870 38,870 38,870 38,870 38,870 466,440 466,440 466,440
Offfice Rental 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 21,600 21,600
Office
Telephone Bill 200 200 200 200 200 200 200 200 200 200 200 200 2,400 2,400 2,400
Office Electric
Bill 800 800 800 800 800 800 800 800 800 800 800 800 9,600 9,600 9,600
Office Water Bill 280 280 280 280 280 280 280 280 280 280 280 280 3,360 3,360 3,360
Refreshment 180 180 180 180 180 180 180 180 180 180 180 180 2,160 2,160 2,160
Marketing
Expenditure
Advertising 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 15,600 15,600 15,600
Event Marketing 800 800 800 800 800 800 800 800 800 800 800 800 9,600 9,600 9,600
Public Relations 300 300 300 300 300 300 300 300 300 300 300 300 3,600 3,600 3,600
Marketing 200 200 200 200 200 200 200 200 200 200 200 200 2,400 2,400 2,400
Operations
Expenditure
Cash Purchase
Payment of
Account
Payable 400,836 400,836 400,836 400,836 400,836 400,836 400,836 400,836 400,836 400,836 400,836 4,409,198 4,810,034 5,291,037
Carriage Inward
& Duty
Salaries, EPF & 4,600
SOCSO 4,600 4,600 4,600 4,600 4,600 4,600 4,600 4,600 4,600 4,600 4,600 55,200 55,200 55,200
Factory
Electricity Bill 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 12,000 12,000
Factory
Telephone Bill 200 200 200 200 200 200 200 200 200 200 200 200 2,400 2,400 2,400
Factory Water
Bill 500 500 500 500 500 500 500 500 500 500 500 500 6,000 6,000 6,000
Other
Expenditure 6,950 6,950 6,950 6,950
Pre-Operations
Deposit (rent,
utilities, etc.)
Business
Registration &
Licences
Insurance &
Road Tax for
Motor Vehicle
Other Pre-
Operations
Expenditure
Fixed Assets
Purchase of
Fixed Assets -
Land & Building
Purchase of 59,225 59,225
Fixed Assets -
Others
Hire-Purchase
Down Payment
Hire-Purchase
Repayment:
Principal 667 667 667 667 667 667 667 667 667 667 667 667 8,000 8,000 8,000
Interest 167 167 167 167 167 167 167 167 167 167 167 167 2,000 2,000 2,000
Loan
Repayment:
Principal 5,301 5,301 5,301 5,301 5,301 5,301 5,301 5,301 5,301 5,301 5,301 5,301 63,608 63,608 63,608
Interest 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 15,902 12,722 9,541
Tax Payable 0 0 0 0
TOTAL CASH 459,325
59,225 65,439 459,325 459,325 459,325 459,325 459,325 459,325 459,325 459,325 459,325 459,325 5,177,244 5,515,674 5,993,497
OUTFLOW
CASH
SURPLUS 458,816 849,621 460,848 483,790 520,022 598,721 414,905 867,948 883,415 1,118,498 1,380,399 1,468,075 1,468,995 10,974,049 11,680,902 12,922,737
(DEFICIT)
BEGINNING
CASH 458,816 1,308,437 1,769,285 2,253,074 2,773,096 3,371,816 3,786,721 4,654,669 5,538,083 6,656,581 8,036,979 9,505,054 10,974,049 22,654,950
BALANCE
ENDING CASH
458,816 1,308,437 1,769,285 2,253,074 2,773,096 3,371,816 3,786,721 4,654,669 5,538,083 6,656,581 8,036,979 9,505,054 10,974,049 10,974,049 22,654,950 35,577,687
BALANCE
SAMPLE
6.6 PROFORMA INCOME STATEMENT FOR REFERENCE ONLY
DO NOT COPY OR EDIT
DE VISTA ENTERPRISE
PRO-FORMA PRODUCTION COST STATEMENT
Year 1 Year 2 Year 3
Raw Materials
Opening Stock 0 10,500 5,800
Current Year Purchases 4,810,034 5,291,037 5,820,141
Ending Stock 10,500 5,800 4,796
Raw Materials Used 4,799,534 5,295,737 5,821,145
Carriage Inward
4,799,534 5,295,737 5,821,145
Salaries, EPF & SOCSO 55,200 55,200 55,200
Factory Overhead
Depreciation of Fixed assets
(Operations) 6,024 6,024 6,024
Factory Electricity Bill 12,000 12,000 12,000
Factory Telephone Bill 2,400 2,400 2,400
Factory Water Bill 6,000 6,000 6,000
Total Factory Overhead 26,424 26,424 26,424

Production Cost 4,881,159 5,377,362 5,902,769
DE VISTA ENTERPRISE
PRO-FORMA INCOME STATEMENT

Sales 15,633,251 17,196,576 18,916,234
Less: Cost of Sales
Opening Stock of Finished Goods 11,500 7,590
Production Cost 4,881,159 5,377,362 5,902,769
Less: Ending Stock of Finished
11,500 7,590 5,796
Goods
0 0 0
4,869,659 5,381,272 5,904,563
Gross Profit 10,763,592 11,815,304 13,011,671
Less: Enpenditure
Administrative Expenditure 505,560 505,560 505,560
Marketing Expenditure 31,200 31,200 31,200
Other Expenditure 6,950 6,950 6,950
Business Registration & Licences
Insurance & Road Tax for Motor
Vehicle
Other Pre-Operations Expenditure
Interest on Hire-Purchase 2,000 2,000 2,000
Interest on Loan 15,902 12,722 9,541
Depreciation of Fixed Assets 13,821 13,821 13,821
Total Expenditure 575,433 572,252 569,072

Net Profit Before Tax 10,188,160 11,243,052 12,442,599
Tax 0 0 0
Net Profit After Tax 10,188,160 11,243,052 12,442,599
Accumulated Net Profit 10,188,160 21,431,211 33,873,810
SAMPLE
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6.7 PROFORMA BALANCE SHEET
DE VISTA ENTERPRISE
PRO-FORMA BALANCE SHEET

ASSETS
Non-Current Assets (Book

Value)
Land & Building
Office Equipments 21,682 16,262 10,841
Vehicle 32,000 24,000 16,000

Signboard 1,600 1,200 800
Machines and Equipments 24,098 18,073 12,049
Other Assets
Deposit
79,380 59,535 39,690

Current Assets
Stock of Raw Materials 10,500 5,800 4,796
Stock of Finished Goods 11,500 7,590 5,796
Accounts Receivable
Cash Balance 10,974,049 22,654,950 35,577,687
10,996,049 22,668,340 35,588,279
TOTAL ASSETS 11,075,429 22,727,875 35,627,969
Owners' Equity
Capital 200,000 200,000 200,000
Accumulated Profit 10,188,160 21,431,211 33,873,810
10,388,159 21,631,211 34,073,810
Long-Term Liabilities
Loan Balance 254,433 190,825 127,217
Hire-Purchase Balance 32,000 24,000 16,000
286,433 214,825 143,217
Current Liabilities
Accounts Payable 400,836 881,839 1,410,943
TOTAL EQUITY & LIABILITIES 11,075,429 22,727,875 35,627,969

SAMPLE
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6.8 CALCULATION AND ANALYSIS OF FINANCIAL RATIO
DE VISTA ENTERPRISE
FINANCIAL RATIO ANALYSIS
LIQUIDITY
Current Ratio 27 26 25
Quick Ratio (Acid Test) 27 26 25
EFFICIENCY
Inventory Turnover 221 304 492
PROFITABILITY
Gross Profit Margin 68.85% 68.71% 68.79%
Net Profit Margin 65.17% 65.38% 65.78%
Return on Assets 91.99% 49.47% 34.92%
Return on Equity 98.07% 51.98% 36.52%
SOLVENCY
Debt to Equity 6.62% 5.07% 4.56%
Debt to Assets 6.21% 4.83% 4.36%
Time Interest Earned 640 883 1,303
SAMPLE
FOR REFERENCE ONLY
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Table 6.8.1 : Explanation of Financial Ratio, Calculation and Analysis of Financial Ration in year 1, year 2, and year 3
Financial Ratio Calculation Analysis
Liquidity ratios 1) Current Ratio - The current ratio for DE VISTA ENTERPRISE in first year
is 27:1 which means our company has 27 times the
- Availability of cash to meet Current assets current assets that it need to cover current liabilities. This
maturing debt obligations. = indicates that our company is capable of paying its
Current liabilities obligations (current liabilities) as it has a larger proportion
- In other words, measure the of asset value relative to the value of its liabilities
= 10 996 049 ÷ 400 836
ability of the business to pay its
= 27.4 times
monthly bills - Although the current ratio in second year and third year
= 27 times
are dropped to 26 times and 25 times respectively (from
- The difference between current table financial ratio analysis), but it still show a positive
assets and current liabilities, current ratio. This means that our company has the ability
known as working capital which to meet short-term obligation from our current assets.
represents a safety net that
protects the business from a
financial disaster.
2) Quick Ratio - Quick ratio measures the extent to which current liabilities
are covered by liquid assets. To determine quick ratio,
Current assets − stocks the calculation of liquid assets does not take into account
= stock and prepaid expenses since it is sometimes difficult
Current liabilities to convert them into cash quickly.
= 10 974 049 ÷ 400 836
- The quick ratio for DE VISTA ENTERPRISE in first year
= 27.38 times
is 27:1 indicates that our company has more than 27
= 27 times
times the current assets to cover current liabilities.
- Although the quick ratio in second year and third year are
dropped to 26 times and 25 times respectively (from table
financial ratio analysis), but it still show a positive quick
ratio. This means that our company has the ability to
meet short-term obligation from our current assets.
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Efficiency ratio Inventory turnover - Inventory turnover also known as stock turnover
measures the number of times stock have been
- Measure how efficient the Cost of goods sold converted into sales and indicates how liquid the stock is.
business uses it assets to = All other thing being equal, the higher the turnover figure,
generate sales Average stocks the more liquid the business is.
= 4 869 659 ÷ (10 500 + 11 500) - The ratio means that in first year, our company turns over
= 221 35 times our stock (inventories) is 221 times per year.
= 221 times
- The inventory turnover ratio for second year and third
year are increased to 304 times and 492 times per year
respectively (from table financial ratio analysis). This
show that our ending stock for raw materials and finished
goods are decreasing for each year and our company
sales is increasing each year.
Profitability Ratio 1) Gross Profit Margin - In first year, the Gross Profit Margin is 68.85% indicates
that for each RM 1.00 of sales revenue generated, our
- Important indicators of the Gross Profit company will earns 69 cent gross profit.
business’ financial = × 100%
performance. Sales - The second year and third year Gross Profit Margin are
68.71% and 68.79% respectively (from table financial
- Investors are interested in these = (10 763 592 ÷ 15 633 251) x 100% ratio analysis). This means that among the three years,
ratios since they measure the = 68.85% our company will earns 69 cent gross profit from RM 1.00
performance and growth of sales revenue generated.
potential of the business.
2) Net Profit Margin - In first year, the Net Profit Margin is 65.17% indicates that
for each RM 1.00 of sales revenue generated, our
Net profit company will earns 65 cent net profit.
= × 100%
Sales - The second year and third year Net Profit Margin are
= (10 188 160 ÷ 15 633 251) x 100% ratio analysis). This means that among the three years,
= 65.17% our company will earns from 65 cent to 66 cent net profit
from RM 1.00 of sales revenue generated.
3) Return On Assets (ROA) - ROA also known as Return Of Investment (ROI)
measures the overall return that the business is able to
Net profit make on its assets.
= x 100%
Total assets - ROA of 91.99% in first year indicates that for every RM
1.00 invested, our company earns 92 cent return.
= (10 188 160 ÷ 11 075 429) x 100%
= 91.99% - ROA in second year and third year are decreasing to
ratio analysis). For every RM 1.00 invested, our company
just earns 49 cent and 35 cent for second and third year
respectively. The reason of decreasing ROA compare to
first year is because the assets are depreciated annually.
4) Return On Equity (ROE) - ROE ratio shows what the business has earned on its
investment in the business.
Net Profit
= x 100% - ROE in first year are relatively high which is 98.07%. This
Equity indicates that for each RM 1.00 invested, the owner earns
98 cent return.
= ( 10 188 160 ÷ 10 388 159) x 100%
= 98.07% - However, ROE in second and third year are decreased to
ratio analysis). This means that the return of this business
is decreased from 52 cent to 37 cent for every RM 1.00
invested. In order to increase the ROE, the owner or
shareholder must increase the original capital in terms of
cash or assets although the net profit is increases each
year.
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Solvency Ratio 1) Debt To Equity - Refers to the proportion of the debt financing to the
owners’ equity contribution.
- Measures the degree of
financial risk that the business = Long term liabilities + current liabilities
x 100% - This ratio measures the percentage of the business’
faces. Owners′ equity assets financed by creditors relative to the percentage
financed by the owners.
286 433 + 400 836
- Entrepreneur can assess his = x 100%
10 388 159
level of debt and decide = 6.62% - In first year, our company has a debt-to-equity of 6.62%.
whether it is appropriate for the This percentage means that for every RM 1.00 invested
business by referring to this by the owner, the company has 0.07 cent debt financing.
ratio.
- For second year and third year, our company debt-to-
equity has decreased to 5.07% and 4.56% respectively
(from table financial ratio analysis). This means that out
debt financing has decreased to 0.05 cent for every RM
1.00 invested.
2) Debt To Assets - This ratio measures the percentage of the business’

assets financed by creditors relative to the percentage
Total debt financed by the entrepreneur.
= x 100%
Total assets - In first year, the debt-to-assets of our company is 6.21%.
This means that 6.21% of the total assets financed by
=
286 433 + 400 836
x 100% external sources and 93.79% is financed by owner’s
11 075 429 equity (internal financing).
= 6.21%
- The debt-to-assets of our company is decreased to
4.83% and 4.36% in second year and third years
respectively (from table financial ratio analysis). This
means that the percentage of the total assets financed by
external sources is decreased for the following years
because the long term liabilities are decreasing and the
percentage of owner’s equity (internal financing) are
increasing.
3) Time Interest Earned - Measures the number of times interest expense is
covered by profit before interest and tax.
Profit before interest and taxes
= - In first year, times interest earned if our company has
Interest expense ratio of 640:1 indicates that our company’s profit can
cover its interest expense 640 times.
= 10 188 160 ÷ 15 902
= 640 times - For the following next two years, our company’s time \s
interest earned is increasing to 883 times and 1 303
times respectively (from table financial ratio analysis).
This shows that our profit earned in next two years has
increased significantly and able to cover our company’s
interest expense.
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7.0 GROWTH PLAN
7.1 INTRODUCTION
Most small companies have plans to grow their business and increase sales and profits.
However, there are certain methods companies must use for implementing a growth strategy. The
method a company uses to expand its business is largely contingent upon its financial situation, the
competition and even government regulation.
7.2 GROWTH PLAN OF THE COMPANY
7.2.1 Business Aims
Three aims/objectives have been developed to underpin this vision. These aims have been
developed through an examination of De Vista economy and by considering how its unique mix of
characteristics can be exploited to harness the potential that already exists in the city to boost
economic growth.
First aim is to boost De Vista‟s contribution to the Malaysia economy by enhancing the ability of
new and existing businesses to thrive and grow. Next is to accelerate the expansion of the De Vista
economy by capitalising on major physical regeneration in the city to create the right environment for
business growth, and lastly is to diversify and expand the De Vista economy by inspiring, nurturing and
promoting the creativity and entrepreneurism of De Vista residents.
7.2.2 Vision And Mission Statements
De Vista Enterprise has a vision and four missions to be achieved. The vision is to make the
best, most delicious, most „One Bite, Melts Your Heart‟ fantastic chocolate in the country and be on the
top of the list. There missions are to manage De Vista Enterprise cocoa marketing at least cost with
high productivity, to minimize the effect of pollution by using eco-friendly way in production of cocoa, to
make the products of De Vista Enterprise as a cocoa company that can be delivered in whole wide
world, and lastly to operate a global standard logistic and documentation system in cocoa taking-over,
cocoa warehousing, shipping and collection or the production for the De Vista Enterprise chocolate.
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SAMPLE
FOR REFERENCE ONLY
DO NOT COPY OR EDIT
7.2.3 Growth Strategies
One growth strategy in business is market penetration. De Vista Enterprise uses a market
penetration strategy to market existing products within the same market it has been using. The only
way to grow using existing products and markets is to increase market share. Market share is the
percentage of unit and sales a company holds within a certain market versus all other competitors. One
way to increase market share is by lowering prices of De Vista products which are chocolates. For
example, in markets where there is little differentiation among products, a lower price may help De
Vista increase its share of the market. But since by lowering our products prices may affect our financial
cost, the step will be taken into consideration first before implying it.
A market expansion growth strategy, often called market development, entails selling current
products in a new market. There are several reasons why De Vista Enterprise may consider a market
expansion strategy. First, the competition may be such that there is no room for growth within the
current market. If De Vista Enterprise does not find new markets for its chocolates, it cannot increase
sales or profits. A small company may also use a market expansion strategy if it finds new uses for its
product. For example, a small soap distributor that sells to retail stores may discover that factory
workers also use its product.
De Vista Enterprise will also expand its product line or add new features to increase its sales
and profits. When we employ a product expansion strategy, also known as product development, we
will continue selling within the existing market. A product expansion growth strategy often works well
when technology starts to change, soon in the future when there is more developed city. A small
company may also be forced to add new products as older ones become outmoded.
Growth strategies in business also include diversification, where a small company will sell new
products to new markets. This type of strategy can be very risky. De Vista Enterprise will need to plan
carefully when using a diversification growth strategy. Marketing research is essential because a
company will need to determine if consumers in the new market will potentially like the new products.
Growth strategies in business can also include an acquisition. In acquisition, a company

purchases another company to expand its operations. De Vista Enterprise may use this type of strategy
to expand its product line and enter new markets. An acquisition growth strategy can be risky, but not
as risky as a diversification strategy. One reason is that the products and market are already
established. A company must know exactly what it wants to achieve when using an acquisition strategy,
mainly because of the significant investment required to implement it.
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FOR REFERENCE ONLY
8.0 SUMMARY AND JUSTIFICATIONS DO NOT COPY OR EDIT
After we written the business plan, we know that starting up a business is not easy. This is
because we need to think about the needs and wants of customers, identify the target market and
market share, and find a strategic place. Furthermore, we also need to calculate all the expenses such
as salaries, marketing budget and operational budget before we start a business. The most difficult part
is financial plan because we need to determine cash flow of every aspect, pro-forma balance sheet and
etc. Besides, we also need to calculate and analyse our company financial ratio such as ratios, activity
ratios, leverage ratios and profitability ratios. We again thank our lecture because provides us a
financial software that make us easily to calculate our financial plan. By writing this business plan, we
also learned how to promote our products, analyse our competitor in their strength, weakness,
opportunity, and threats.
In a nutshell, as we understand the concepts of writing business plan and all calculations in
marketing plan or operating plan, we able to write a complete business plan. In financial plan show that
our company is making profit every month, that means we have achieve our monthly sale forecasts and
can continue and expand this business in future. In our growth plan, we wish we could have more
outlets to expand our business.
Page | 72

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Development and Management of New Enterprise

GROUP TUTORIAL : FIAT 2_T2

NO. NAME POSITION PHONE NO. SIGNATURE

DE VISTA ENTREPRISE is a new company and was established in 10 October 2016.

De Vista Enterprise is a new business that is founded by a group of creative and

In general, cocoa is considered to be a rich source of antioxidants such as

2.2 PURPOSE OF BUSINESS PLAN

Name of company: De Vista Enterprise

Form of business: Enterprise

Date of registration: 10th of October 2016

No. of registration: KT0400442-H

Date of commencement: 20th of October 2016

Capital: RM 200 000

“One bite, melts your heart…”

Dark Chocolate: Represent the actual colour of the cocoa.

Shape: Love - Represent the passion of customers towards our chocolate

CHIEF EXECUTIVE OFFICER (CEO)

ASSISTANT FINANCIAL MANAGER

ASSISTANT MARKETING MANAGAER

HUMAN RESOURCE MANAGAER

Hiew Jion Long

FINANCIAL MANAGER MARKETING MANAGER OPERATING MANAGER HUMAN RESOURCES MANAGER

ASST. FINANCIAL MANAGER ASST. MARKETING MANAGER WORKER CLERK

Position Number of Staff

Assistant Financial Manager 1

Assistant Marketing Manager 1

Human Resource Manager 1

General Manager  Performs regular administration and management activities of

Financial Manager  Develop reporting for financial division, programmes and/or

Assistant Financial Manager  Helping the financial manager

Worker  Carry out the operation process daily according to business

Human Resource Manager  Designed to maximize employee performance in the service

Clerk  Record all expenses needed by marketing, operation and

Position No. of staff Monthly salary EPF (13%) SOCSO Amount

General Manager 1 5 500 715 110 6 325

Financial Manager 1 4000 520 80 4 600

Assistant Financial 1 2 500 325 50 2 875

Marketing Manager 1 3 300 429 66 3 795

Assistant Marketing 1 2 500 325 50 2 875

Operating Manager 1 3 500 455 70 4 025

Human Resource 1 3 000 390 60 3 450

Clerk 1 1 500 195 30 1 725

MOSQUE TOILET PANTRY

Equipment Price ( Nett/RM) Quantity Total Price (RM)

Table 130 10 1 300

Desktop 1 299 11 14 289

Meeting Table 1 050 1 1 050

Brother Printer 500 2 1 000

Shelf 100 10 1 000

Air Conditioner 1 200 4 4 800

Stationeries (set) 50 10 500

Pantry table 249 1 249

TABLE 3.8 : DE VISTA ENTERPRISE ADMINISTRATIVE EXPENSE BUDGET

ITEMS FIXED ASSETS MONTHLY EXPENSES OTHER EXPENSES

Office Equipments 27 103

Office Rental 1 800

Business License and 500

Office Telephone Bill 200

Office Electricity Bill 800

Office Water Bill 280