ENT 300

FUNDAMENTAL OF
ENTREPRENEURSHIP

MANUFACTURED
BY:
N.A.A. COFFEE ENTERPRISE

NURUL NISHA BT MOHD RASHDAN 2015650862

NORAZILAH BT ABDULLAH 2015698694
NUR AFRINA BT HAMILEE 2015819552

PREPARED FOR:
MADAM NUR SYAHIRA BT ABD LATIF

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 TABLE OF CONTENT

CONTENT PAGE
ACKNOWLEDGEMENT 1
COVER LETTER 2-3
PARTNERSHIP AGREEMENT 4-7
CHAPTER I INTRODUCTION 8
 Executive Summary 9-10
 Introduction 11-13
 Purposes of Business Plan 14

 Background Company 15-17

 Profile Partners 18-20

 Background of the proposed business 21-25

CHAPTER II ADMINISTRATION PLAN 26

 Vision, Mission & Objective 27
 Organization Chart 28
 List of Administration personnel 28

 Schedule of task & responsibilities of employees 29

 Remuneration plan 30

 List of Office Furniture and Fittings 31-32

33
 Administration Budget
CHAPTER III MARKETING PLAN 34
 Description product 35
 Marketing segmentation 36
 Market Size 37

 Competitors 38

 Market share 39-40

 Sale Forecast 41-43

44-48
 Marketing Strategy
49
 Marketing Budget

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CHAPTER IV OPERATION PLAN 50
 Introduction 51
 Business & Operation Hours 51
 Operational process 52-53

 Operation Layout 54

 Production Planning 55

 Material Planning 56
56
 Machine & Equipment Planning
57
 Overhead Requirement
58
 Location Plan
59-62
 Licenses, Permits & Regulations
63
 Operation Budget
CHAPTER V FINANCIAL PLAN 64
 Administration budget 65
 Marketing budget 66
 Operation budget 66

 Income statement 67

 Balance sheet 68

 Cash flow statement 69

70
 Liquidity ratio
70
 Efficiency ratio
71
 Profitability ratio
72
 Solvency ratio
CONCLUSION 73-74
APPENDICES 75

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 ACKNOWLEDGEMENT

First of all, we would like to express the deepest expression to Almighty Allah S.W.T for
giving us strength to complete our business plan report. After all hard work that we through, finally
we are grateful because our business plan report finish with experiences that we have been
obtained.

Firstly, we would like to express sincere to our lecturer of Fundamental of

Entrepreneurship, Madam Nur Syahira binti Abd Latif for her valuable guidance, suggestion,
cooperation and advice which make us complete our report on time. We are also extremely grateful
to her for providing such a nice guidance though she had a busy schedule.

We also not forget to thank our fellow classmates and others for their support, sharing
comment and suggestion during the process of completing our business plan. All their comments
and suggestions are useful indeed. During process of completing our report, we succeed to build a
strong bond of friendship among our team members. The strong bond that has been created and
co-operation that existed help us a lot in achieving our aims. All the team mates play vital role that
contribute to our success.

Lastly, as a result of our effort we also exposed to the basic of being entrepreneurship and
guide us to be successful entrepreneur in the future. We would like to like to apologize if there is
any mistake that happen with or without our concern in the process of doing our business plan and
hope that our effort will give benefit in the future. Thank to everybody who have directly or
indirectly involved in the process of finishing our business plan.

Thank you

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COVER LETTER

Diploma in Business Studies,

Faculty of Business Management,

Universiti Teknologi Mara,

72000 Kuala Pilah,

Negeri Sembilan. 22 DECEMBER 2017

Madam Nur Syahira Bt Abd Latif,

Lecturer of Fundamental of Entrepreneurship (ENT 300),

Universiti Teknologi Mara,

72000 Kuala Pilah,

Negeri Sembilan.

Dear Madam,

SUBMISSION OF BUSINESS PLAN

Regarding to the matter above, N.A.A. Coffee Enterprise would like to do the submission of our
business plan for your analysis and references. N.A.A. Coffee Enterprise would initiate our
business with partners and address as mentioned below:

1. NURUL NISHA BT MOHD RASHDAN 2015650862

2. NORAZILAH BT ABDULLAH 2015698694
3. NUR AFRINA BT HAMILEE 2015819552

Business address : PT 2497, Kg. Cherang,

Jalan Abdul Kadir Adabi, Taman Kenangan,
15200 Kota Bharu, Kelantan,
Malaysia.

2. We have tried all our best to prepare this business plan with complete data compiles for your
good judgments. This working paper is a group effort and all experiences gained are valuable
lesson entire group members.

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3. We will be glad if our business plan will satisfy your requirement for this subject (ENT 300).
We also hope that our business plan can give benefits to other people especially as reference
material on future.

Yours sincerely,

(NURUL NISHA BT MOHD RASHDAN)

General Manager & Marketing Manager

(NORAZILAH BT ABDULLAH)
Administration Manager & Financial Manager

(NUR AFRINA BT HAMILEE)

Operation Manager

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PARTNERSHIP AGREEMENT

Partners of N.A.A. Coffee Enterprise have agreed to all terms and condition that have been
discussed. This agreement was referred to a BUSINESS REGISTRATION ACT 1956
(AMENDENT 1978). All the terms and conditions are stated as follows:

1. Our partners has agreed to make ‘N.A.A. Coffee Enterprise’ as the name of our company
and this business will be operate at:
PT 2497, Kg. Cherang,
Jalan Abdul Kadir Adabi, Taman Kenangan,
15200 Kota Bharu, Kelantan,
Malaysia.

2. This agreement was made between the following personnel:

Partnership 1

Name : Nurul Nisha Bt Mohd Rashdan

IC No : 890119-03-5150
Address : Lot 2967, Kg Paya Jaras Tengah,
47000, Sg Buloh, Selangor Darul Ehsan.

Partnership 2

Name : Norazilah Bt Abdullah

IC No : 891112-02-5328
Address : Lorong Pulau Palas, Kg Bukit Nambua,
06300, Kuala Nerang, Kedah Darul Aman.

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 Partnership 3

Name : Nur Afrina Bt Hamilee

IC No : 890805-01-6294
Address : No, 139, Lorong Haji Ariffin 5, Taman Haji Ariffin,
86900, Endau, Mersing, Johor Darul Takzim.
3. Due to this agreement of partnership, it can be stated that :
a. This business shall be named N.A.A. Coffee Enterprise and this business is
manufacturing and drinking service of Tamar coffee as the purpose of satisfying
customer demand.

b. Each company shareholder is entitled to receive company salary and incentive as a

reward for their contribution to the company. Here are the position of each partners in
this business organization.

POSITION PARTNERS
General Manager & Marketing Manager Nurul Nisha Bt Mohd Rashdan
Operation Manager Nur Afrina Bt Hamilee
Administration Manager & Financial Norazilah Bt Abdullah
Manager

c. All the business regarding the company’s finance are dealing with Bank Islam Berhad.
All the business transaction on behalf of this company should be entered to existed
account in this bank as agreed. Matter related to company income, loss and profit and
all the documents related to it will kept by company’s financial manager. Each of the
partners has the right to approve the money transaction. The money transactions that
want to be done must only for the business purpose.

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 d. Any document such as profit and loss statement, balance sheet and other financial
documents should not be revealed to others.

e. Each partner is considered as shareholder. If there are any shareholder that wants to
resign from the company with concrete reasons therefore, the company will approve
his decision and return back his shares only unless that person want to sell his
shareholder.

f. Resignation notice must be made in 30 days before the resignation.

g. If there are a new partner want to join the company, it must be agreed unanimous by
all the current partners.

h. Any decision is accepted only with the authorization from the General Manager.

i. Resignation or death of any of the company shareholders will cause the company will
dissolve and this agreement cannot be voided.

We admit that we have witnesses for the agreement above. Nomination of the witnesses is not
compulsory. Below are the signatures of all partners that have agreed with all the terms and
conditions that are given above.

Yours Truly,

________________________

NURUL NISHA BT MOHD RASHDAN

General Manager & Marketing Manager

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________________________

NORAZILAH BT ABDULLAH
Administration Manager & Financial Manager

________________________

NUR AFRINA BT HAMILEE

Operation Manager

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INTRODUCTION

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EXECUTIVE SUMMARY

We are making coffee from dates seed that has been dried and ground until become fine powder
to start our business. We choosing to making this product because, in Malaysia there is no one
making coffee from dried dates seed. The research show that dates seed has many benefit to human
health and free from caffeine. We provide drinking service at our cafe and also sell the coffee
powder to customer.

The price is different because it is based on the size of cup. For 600 ml the price is RM6.00, 450
ml with price RM4.50 and lastly RM3.50 for 300 ml which is hot drinking. We also sell our own
coffee powder i 500g with RM7.00 only. All these prices seems affordable and average because
we want all people come from different age could buy our product. The reason we put such a
average price because we want all people drink that can give benefit to their health. We believe
that our product can reach people heart and capture with other our competitor soon and keep
improving our product and increase our share quality product.

This business venture will start on 11st January 2017. We just need three person which is ourselves
to fill the following positions in our compay. All these position are general manager, financial
manager, marketing manager,operation manager and also operators. We believe we could handle
all those things since we know each other ability and known each other very well.

We choose Kelantan to open our cafe which is located at PT 2497, Kg. Cherang, Jalan Abdul Kadir
Adabi,Taman Kenangan, 15200 Kota Bharu. Sweetheart Coffee Shop, Kopitiam Kita, Artaste Cafe
and Black Canyon Coffee were all our competitors which is not far away from our permise. All of
them have their own strength. For example, Kopitiam Kita. They provide coffee along with
traditional recipe, Sweetheart Coffee Shop serve with barista which is have become attraction to
customer come to their cafe. Meanwhile Artaste Cafe serve also western food and Black Canyon
Coffee using a traditional method to prepare coffee for their customer. But they also still have their

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weakness. Most of their product is really expensive with small amount of the product. They also
lack of proper and bad service to customer that come to their cafe.

To introduce our product to our customer we intend to prepare product strategy which is includes
product attributes, brand name, packaging, product safety, trade name, and labeling. Then by using
media social such Instagram, Facebook , Twitter and through Whatsapp by viral the advertisement
about our product. We also using outdoor advertisement which is banner as our initiative. Lastly,
promotion strategy modes by using printed media like business card and flyers that can be give to
people so they can get know better about our product.

Personal selling and publicity were including our sales promotion.we also using distribution
strategy which is word of mouth marketing because its effectiveness and social network to promote
our product. For customer that keep coming to our cafe, we will provide discount for them so high
sales can be archieved easily.

Next , we would like to make a loan amount RM 20,000 From bank so we could run our business
with more confident. This business seems has the potential to succeed because it has it own special
which is free from caffeine and also good to people health. This product also has the price that is
affordable and acceptable that can buy by all generations. Our product has their own specialities
and identities to attract customer to buy it.

We belive that our product quality could reach target market and can penetrate the sale out there
through the market share.

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1.0 Introduction
1.1 Name of business

N.A.A. Coffee Enterprise

1.2 Nature of business

This company is in category of primarily coffee and beverages service. Our main product
is coffee which is our company using our own coffee that freshly blend and brew form
dates seed. We also believe that today many people looking for coffee that free from
caffeine because not everyone can consume caffeine in their body. So here we are to
provide freshly coffee that is made up form dates seed that has been confirm free from
caffeine. There is two types of the service in this company which is produce our own coffee
powder and supply to others company. Next, this company also provide take away service
to customer that coming to our café. We hope that by providing these service may help
people out there that have problem consume caffeine can still have a cup of coffee without
have to worry about the caffeine content. Furthermore , we also open our own cafe which
can help people that has busy life and works that don’t have time having a breakfast can
still have a freshly coffee in morning which also can bring it along to their works place.

1.3 Industry profile

Coffee and beverages service is a business which is produce freshly coffee blend and
supply to others company and also provide take away service to customers that usually
have a busy life time with works. Even though today there is so many premise consume
coffee service, but not all the premise cam consume a coffee without caffeine. Besides that,
in Kota Bharu there still lacking of café that provide and give a take away service to people
that very busy with their works. Kota Bharu seems have a potential to grow up as urban
places since there are so many new company open in this places. So , the requirement for
take away coffee service also will be increased because the rise of workers that need a
simple and quick breakfast such as a cup coffee in take away version due to their lack of
time because of working time. Nowadays, coffee has become new trending in urban and

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 modern world because coffee has many of benefits and the unique taste of coffee especially
when the coffee has been diversified in many ways.

1.4 Location of the business

N.A.A. Coffee Enterprise is located at PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi,
Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia. The location is strategic
because it is near to the city and located near to the housing and school.

1.5 Date of commencement

11st January 2017

1.6 Factors in selecting the proposed venture

We all have decided to choose Kg Cherang, Taman Kenangan to open our company and
cafe at this place. This is because this place have a potential and opportunity to build up
and to establish our business until it will become successful company. Besides, there are
some reasons that make us interested to open this business at strategic location. Firstly,
there are many facilities near our company which is Maahad Islamic Studies, fire and
rescue station, hospital, shopping mall. Our cafe will be first place people choice to have a
meal before they start their daily routine. It will become our great opportunity for our
company because we will serve a meal for customer in early morning so, it will draw people
attention to come to our café. Secondly, the premise also nearly to material source which
is locate at Pasir Puteh. So it will save the cost of transportation in order to get the raw
material for our business product. Lastly, it has been known that Kota Bharu one of the
attraction place for tourist to visit. Most of the tourist usually love to have a coffee compare
to other beverages. So it will become our great opportunity to increase our profit and well
known place for other people.

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1.7 Future prospect of the business
Once the business is financially stable, we plans to open other branches and expand our
business at other place and states. Besides that, we also plan to make a variety in our coffee
product like mix our coffee with other flavor which follow the trend. Other than that, in
order to provide a better quality service, we would like to upgrade our technology in
making coffee powder so that we can produce a larger amount of coffee at one time and at
the same time we can supply our coffee to other state.

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2.0 Purpose of business plan

Basically, this business plan was prepared with certain purpose. Below are the identified
main purposes of the business plan;

2.1 To view and evaluate the proposed business venture in an objective, critical and practical
manner
A business plan helps an entrepreneur to track, monitor, and evaluate the company’s
progress. The entrepreneur can view and evaluate the proposed business venture in an
objective, critical and practical manner through strengths, weaknesses, opportunities and
threat analysis (SWOT). Specifically, SWOT is part of the situation analysis, where the
company’s determines where it stands on four key strategic areas to better determine what
changes have to make for the company’s.

2.2 As an opportunity for the entrepreneur to evaluate the business venture

An entrepreneur can observe and study any business in a practical and critical approach.
By preparing a business plan beforehand, an entrepreneur can make his judgment based on
information which forms a concrete basis. It is because properly in business planning much
important to get stability and know how to manage in businesses. Many businesses failed
because decision making are not based on dependable information. In addition, many
entrepreneurs not have much knowledge in business that can give affect for their business.

2.3 To obtain financial assistance/loan

The business plan enables an entrepreneur to apply for loans or financing facilities from
relevant financial institutions. Applying loans is important for every entrepreneur to start
their businesses. The loan that our company apply is about RM20, 000. By applying loan,
the entrepreneur can obtain their financial assistance at once can growing the businesses.
The plan clearly states the required amount and purpose of the loan, facilitating the
entrepreneur to convince the relevant parties of the project’s investment potential. As such,
the business plan helps financial institutions to evaluate the viability of a proposed project
and make decisions on financing facilities.

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3.0 Company background

 Name of business  N.A.A.Coffee Enterprise

 Business address  PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi,
Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia
 Correspondence  PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi,
address Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia
 Telephone number  09-7942281
 Fax  09-7948821
 E-mail address  naa.coffee@gmail.com
 Form of business  Partnership
 Main business  Produce & supply coffee powder and drinking service
 Date of  11st January 2017
commencement
 Date of registration  5th January 2017
 Registration  KT 0254493-M
number
 Name of bank  Bank Islam Berhad
 Bank account  05049010015002
number

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3.1 Logo explanation

N.A.A. represent to owner’s name

which are Nisha, Azilah and
Afrina. Coffee refer to business
product

Dates refer to the main source of

the production of coffee

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3.2 Location of the business
Address: PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi,
Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia

Maps:

Premise:

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4.0 Owner background

4.1 First Owner

 Name of owner  Nurul Nisha binti Mohd Rashdan

 Identity card number  890119-03-5150
 Permanent address  Lot 2967, Kg Paya Jaras Tengah, 47000, Sg Buloh,
Selangor Darul Ehsan
 Correspondence  4595 Jalan Sultan Yahya Petra, 15200, Kota Bharu, Kelantan
address
 Telephone number  017-3268476
 E-mail address  amierul.azan97@gmail.com
 Date of birth  19th January 1989
 Age  28
 Marital status  Single
 Academic  SPM – 6A3B
qualification  Diploma in Food Technology , UiTM-2010-2012
 Degree in Dietician , UiTM-2012-2015
 Courses attended  Forum on Entrepreneurship, 2016, by Malaysian
Association of ASEAN Young Entrepreneurs: MAAYE
 Seminar on managing business, 2016 (FAMA)
 Skills  Good in marketing and promotional
 Experiences  Part time as sale promoter at MPH Bookstore ( 3 month)
 Present occupation  As a quality control assistant at Nestle company ( 1 year )
 Capital contribution  RM 2597,00

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4.2 Second Owner

 Name of owner  Norazilah binti Abdullah

 Identity card number  891112-02-5328
 Permanent address  Lorong Pulau Palas, Kg Bukit Nambua, 06300, Kuala
Nerang, Kedah Darul Aman
 Correspondence  4595 Jalan Sultan Yahya Petra, 15200, Kota Bharu, Kelantan
address
 Telephone number  013-4603347
 E-mail address  norazilah629@yahoo.com
 Date of birth  12th November 1989
 Age  28
 Marital status  Single
 Academic  SPM -1A+5A3B
qualification  Diploma in Food technology , UiTM- 2010-2012
 Degree in Halal Management, USIM-2012-2015
 Courses attended  Forum on Entrepreneurship, 2016 by Malaysian
Association of ASEAN Young Entrepreneurs: MAAYE
 Seminar on managing business, 2016 (FAMA)
 Skills  Good in handling machine and good in communication
 Experiences  Part time worker at Starbuck Coffee ( 3 month )
 Present occupation  As quality assurance assistant at Maggi company ( 1 year)
 Capital contribution  RM 2550.90

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4.3 Third Owner

 Name of owner  Nur Afrina binti Hamilee

 Identity card number  890805-01-6294
 Permanent address  No,139, Lorong Haji Ariffin 5, Taman Haji Ariffin,
86900, Endau,Mersing, Johor Darul Takzim
 Correspondence  4595 Jalan Sultan Yahya Petra, 15200, Kota Bharu, Kelantan
address
 Telephone number  013-6926953
 E-mail address  afrina.hamilee97@gmail.com
 Date of birth  5th August 1989
 Age  28
 Marital status  Single
 Academic  SPM – 5A3B1C
qualification  Diploma in Food Technology , UiTM-2010-2012
 Degree in Food Service , UiTM-2012-2015
 Courses attended  Forum on Entrepreneurship, 2016 by Malaysian
Association of ASEAN Young Entrepreneurs: MAAYE
 Seminar on managing business, 2016 (FAMA)
 Skills  Good in managing time and calculation
 Experiences  Part time worker at KFC ( 3 month )
 Present occupation  Work at R&D Department at Munchies company 1 year)
 Capital contribution  RM 2565.50

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5.0 Background of the proposed business
5.1 Physical location

N.A.A.Coffee Enterprise is located at PT 2497, Kg. Cherang, Jalan Abdul Kadir Adabi,
Taman Kenangan, 15200 Kota Bharu, Kelantan, Malaysia .The location was strategic as
the premise is a shop house situated in a housing area with many facilities nearby.

5.2 Price of premise

The price for the premise was quite expensive as the premise located near to the town.
Expenses for rent cost about RM1300 per month.

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5.3 Distance from the source of raw material

We get the raw material from suppliers at around Pasir Puteh, Kelantan. Our main supplier
Safawi Agro Farm where their dates’ farm was located at Jalan Cherang Tuli, Pasir Puteh.
The distance from our premise to the farm was 39.4 km and take about 53 minutes by car.
The transportation to get the raw material within an hours will provide us the fresh raw
material that will give a good quality in our product.

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5.4 Availability of manpower

Since this business requires workers, our premise should be around the housing area so that
many people which is searching for job will recognize our business. The location of our
premise is strategic as there are many housing around it. The distance from our premise to
the nearest housing area is only about 800m and take about 2 min by car. As the location
is near, the worker also can take a walk to go to work and at the same time they can save
their budget.

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5.5 Distance from customers

Our company is called as a strategic location as it is near to housing area and school. The
distance of the nearest school which is Maahad of Islamic studies from our premise is about
1.6 km and take about 4 minute by car and 20 minutes with walking. Other than that, the
distance our premise from nearest housing area which is 1 residence condominium is about
190m and take about 3 minutes by walking.. Besides that, Taman Kenangan also near to
our premise where the distance is about 800m and take about 2 minutes by walking. As the
distance is not so far, it is so easier for the residence at the area to come to get our coffee.

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5.6 Basic amenities (electrical, water and telephone facilities) and infrastructure.

Our office and premise is completed with water and electricity supplies, internet
connection, telephone lines. The location chosen is also strategic to the facilities that
provided. The distance from our premise to Tenaga Nasional Berhad and Air Kelantan Sdn.
Bhd is about 2.1 km and 2.4 km and take about 7 minutes by car to arrive. Besides that,
our premise also not so far from Telekom Malaysia where it is about 3.1 km and take 8
minutes by car. Other facilities near to our premise are hospital, bank and fire and rescue
station.Hospital Raja Zainab II is about 2.7 km from our premise and about 8 minutes by
car. Bank Rakyat Kota Bharu about 4 km and about 11 minutes to arrive. Kota Bharu fire
and rescue station located 1.4 km from our premise and about 4 minutes to arrive.

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ADMINISTRATION
PLAN

Page | 29
6.1 Organization’s mission, vision and objective

VISION
To open new branches all over country and be the brand that provide the healthy coffee in
Malaysia

MISSION
To maximize our profit by making varieties in our product
To attract customers to buy our product by give them the best services

OBJECTIVE
To get consistency in profit every year

To improve quality in our product by using the best technology

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6.2 Organizational chart

General Manager
(Nurul Nisha Mohd
Rashdan)

Administration Financial Manager

Manager Marketing Manager Operation Manager
(Nurul Nisha Mohd ( Nur Afrina (Norazilah
( Norazilah Abdullah)
Abdullah) Rashdan) Hamilee)

Staff 1

Staff 2
Staff 3

Staff 4

6.3 List of administration personnel

Position Number of personnel

General Manager & Marketing Manager 1

Administration Manager & Financial 1

Manager

Operation Manager 1

Staff 4

Total 7

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6.4 Schedule of Task and Responsibilities of Employees

POSITION RESPONSIBILITIES

Monitor all activities carried out by staff

Plan and organize the task
General Manager Make decisions and solve problems among staffs
Control the overall management of the business
Be accountable for overall performances of the business

Develop and maintain information management systems

consistent with the needs of office environment and in line with
professional standard in public administration
Administration Manager Undertake the management of all administrative correspondence
with funders.
Answer phone calls, direct calls to the appropriate member of
staff and take messages

Interviews ,hires, and trains marketing staff members

Establishes marketing goals based on past performance and
Marketing Manager market forecast
Researches and analyses market trends, demographics, pricing
schedules, competitor products and other relevant information to
form marketing strategies

Planning and controlling change

Managing quality assurance programs
Operation Manager Researching new technologies and alternatives methods of
efficiency.

Financial Manager Maintain accurate company accounts

Liaise with accountants in the preparation of end of year
accounts and company returns
Undertake monthly bank reconciliations and reporting to the PM,
DTNI Board of Directors and Finance sub-committee.

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6.5 Remuneration plan.

Position No. Salary (RM) EPF (RM) SOSCO Total (RM)

(RM)

General 1 3500 420 61.25 3981.25

Manager &
Marketing
Manager

Administration 1 3500 420 61.25 3981.25

Manager &
Operating
Manager

Financial 1 3500 420 61.25 3981.25

Manager

Staff 4 4000 480 70.00 4550.00

Total 5 14500 1740 253.75 16,493.75

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6.6 List of office equipment and supplies

No Type of equipment Quantity Price per unit(RM) Total Amount

(RM)
1 Office table 7 99.00 693.00

2 Chair 15 27.00 405.00

3 Round table 2 104.90 209.80

4 cabinet 4 32.00 128.00

5 Air conditioner 5 729.00 3645.00

6 Fire extinguisher 1 72.00 72.00

7 Clock 1 10.00 10.00

8 Notice board 1 23.50 23.50

9 Dustbin 4 2.00 8.00

10 Computer 7 557.00 3899.00

11 Telephone 3 54.00 162.00

12 Printer machine 1 1400.00 1400.00

13 Lamp 5 20.00 100.00

14 Sofa 1 300.00 300.00

Total 3430.40 11,055.30

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Diagram Diagram Diagram
Chair Lamps Fire
extinguisher
Cabinet Computer Sofa

Round table Printer machine Notice board

Air conditioner Telephone Door

Office Table Prayer room Clock

Dustbin Toilet

Page | 35
6.7 Administration Budget

ITEMS FIXED MONTHLY OTHER TOTAL (RM)

ASSET (RM) EXPENSES EXPENSES
(RM) (RM)

Office 11,055.30 11,055.30

equipment

Salary (EPF & 16,493.75 16,493.75

SOCSO)

Rental 1300.00 1300.00

Utilities 1000.00 1000.00

Phone and 400.00 400.00

internet
Office Supplies 200.00 200.00

Business 60.00 60.00

registration
Insurance 400.00 400.00
building

Road 835.20 835.20

tax/insurance

TOTAL 11,055.30 18,656.25 895.20 31,744.25

Page | 36
MARKETING
PLAN

Page | 37
7.1 Description product

Tamar
Coffee
From Our House, To Your House
Tamar Coffee is coffee which made from dates’ seed. Our product is unique because it
different from other coffee that has in the market despite it also contain many benefits of
it. Our coffee also the first date’s coffee in Malaysia. There are two type of Tamar coffee
we sell in our premise. Firstly, we sell the take away coffee which has 3 different size
which are 600ml and 450 ml for cold drink and 350 ml for hot coffee. Secondly, we sell
coffee powder which is 500 g. Our main attraction is

a. Free from caffeine

Our coffee is free from any caffeine content because we used dates seed as the raw material.
Studies was reported that dates seed has no caffeine content in it

b. Rich in nutrients

Our coffee has many nutrients because the raw material we used already content of variety
of nutrient like carbohydrate, dietary fiber, ash, fat and a lot of vitamins. This coffee is
suitable for any stage of age to drink.

c. Free from any food additive

For our coffee product, we does not use any food additive like food coloring and food
flavor. This is because we decided to maintain the natural taste and color of the coffee.
Besides that, food additive is not good for our health.

d. Save money

Our coffee product cheap and affordable because we target all people to consume our
coffee. For the healthy product like our coffee, it should be able to be consume by all people

Page | 38
7.2 Marketing segmentation

a. Geographic
i. State: Kelantan

We agree to choose this state as our target market because our premise is located at this
area. Besides that, there is least competition between coffee cafe that provide take away
service. So, people around this area will attract to come our cafe. Other than that, the
percentage of Muslim at Kelantan is large so that they more preferred to Sunnah food.

b. Demographic
ii. Occupation

Our product is almost suitable for all people but we mainly target to the people that work
in company. It is because most of them have busy life and they easily exhausted. As our
main ingredients in coffee is dates so it is good for them to have this coffee.

c. Education

We also target student as our customers because it is known that young people is love
to follow trend. Nowadays, coffee was a trend beverages among them. So, by having
our coffee they can follow trend and also give benefit to their health.

d. Psychographic
iii. Sensitivity to price

Due to the Malaysian economy that are not stable, people usually prefer product with
lower price but at the same times it also give benefits to them. We offer lower price
coffee so that they will looking for our coffee than other product.

Page | 39
7.3 Market size
N.A.A.Coffee Enterprise is involved in the production of the coffee powder and provide a
service where customers can buy ready coffee in the premise. The business has identified
its target market as the residents of the housing area within 20 km radius of its factory.
There are two major market segment within the target area schoolchildren and families.
The first group consists about 3000 schoolchildren from three secondary school and 2000
from three primary school. The second group is made up of 4000 families living in 20 km
radius area.

A survey of two group showed that the schoolchildren made purchase of about RM153,
354 a month while the families spent an average of RM 200,000 a year on coffee product.
Based on the survey, N.A.A.Coffee Enterprise estimated the market size to be RM 353,354
a month that is RM 153,354 a month from the schoolchildren and RM 200,000 from the
families.

The business then proceed to estimate the potential sales for the year as RM 4,240,250 (RM
353,354 x 12 month). Before estimating the final market size, the business look into
consideration factors that may affect sales such as the schools holiday and the fasting
month of Ramadan. Using this information, N.A.A. Coffee Enterprise estimated the market
size to be only RM 4,200.000.

Page | 40
7.4 Competitors (strengths and weakness)

Identify our competitors is very important to N.A.A Coffee Enterprise. Competitors refer
to other business that offers similar product or service. Based on a market survey, we
found that there are four competitors to our business, which are Sweetheart Coffee Shop,
Black Canyon Coffee, Kopitiam Kita and Artaste Cafe based on the table below.

Competitor Product Strength Weakness

Sweetheart Coffee  Serve fresh  Serve barista  Expensive

Shop, Jalan Sultan brewed  Have an event
Ibrahim, Bandar Premium package such a
Kota Bharu, 15050 gourmet coffee. birthday party
Kota Bharu,
Kelantan, Malaysia

Black Canyon  Using  Experienced  Bad service

Coffee ,AEON traditional staff
Mall Kota Bharu, method
15050 Kota Bharu, processing in
Kelantan, Malaysia brewing coffee

Kopitiam Kita,  Traditional  Village  Limited space

Jalan Sri recipe environment
Cemerlang, Taman Kelantan’s food
Desa Jasa, 15400
Kota Bharu,
Kelantan, Malaysia

Artaste Cafe, Jalan  Serve bakery  Serve western  Small portion

Sultan Ibrahim, and dessert food and expensive
Bandar Kota Bharu,
15050 Kota Bharu,
Kelantan, Malaysia

Page | 41
7.5 Market share
i. BEFORE INVOLVEMENT
Company Percentage % Expected purchase per year (RM)

Sweetheart Coffee Shop 40 1680,000

Kopitiam Kita 25 1,050,000

Artaste Cafe 20 840,000

Black Canyon Coffee 15 630,000

Total 100 4,200,000

Sales

15%
Sweetheart Coffee Shop
40%
Kopitiam Kita
20%
Artaste Café
Black Canyon Coffee

25%

Page | 42
ii. AFTER INVOLVEMENT
Company Percentage % Expected purchase per year
(RM)
Sweetheart Coffee Shop 30 1,260,000

Kopitiam Kita 25 1,050,000

Artaste Cafe 20 840,000

Black Canyon Coffee 15 630,000

N.A.A. Coffee 10 420,000

Total 100 4,200,000

Sales (RM)

10%
Sweetheart Coffee Shop
30%
15% Kopitiam Kita
Artaste Café
Black Canyon Coffee
20% N.A.A. Coffee
25%

Page | 43
7.6 Sales Forecast

Month Size of Product Unit Price per unit (RM) Sales (RM)
January 600 ML 2749 6.00 16,494
450 ML 2500 4.50 11,250
300 ML (hot) 1500 3.50 5,250
500 g (powder) 100 7.00 700
Total 33,694
February 600 ML 3024 6.00 18,144
450 ML 2300 4.50 10,350
300 ML (hot) 1500 3.50 4,550
500 g ( powder) 100 7.00 700
Total 33,744
March 600 ML 2949 6.00 17,694
450 ML 2500 4.50 11,250
300 ML (hot) 1300 3.50 4,550
500 g (powder) 75 7.00 525
Total 34,019
April 600 ML 3200 6.00 19,200
450 ML 2700 4.50 12,150
300 ML (hot) 1350 3.50 4,725
500 g (powder) 74 7.00 518
Total 36,593
May 600 ML 3200 6.00 19,200
450 ML 2700 4.50 12,150
300 ML (hot) 1300 3.50 4550
500 g ( powder) 50 7.00 350
Total 36,250
June 600 ML 2700 6.00 16,200
450 ML 1800 4.50 8,100
300 ML (hot) 900 3.50 3,150
500 g (powder) 50 7.00 350
Total 27,800
July 600 ML 3250 6.00 19,500
450 ML 2700 4.50 12,150
300 ML (hot) 1250 3.50 4,375
500 g (powder) 75 7.00 525
Total 36,550

Page | 44
 August 600 ML 3300 6.00 19,800
450 ML 2200 4.50 9,900
300 ML (hot) 1500 3.50 5,250
500 g (powder) 50 7.00 350
Total 35,300
September 600 ML 3300 6.00 19,800
450 ML 2500 4.50 11,250
300 ML (hot) 1300 3.50 4,550
500 g ( powder) 50 7.00 350
Total 35.950
October 600 ML 3300 6.00 19,800
450 ML 2200 4.50 9,900
300 ML (hot0 1850 3.50 6475
500g ( powder) 75 7.00 525
Total 36,700
November 600 ML 3300 6.00 19,800
450 ML 2200 4.50 9,900
300 ML (hot) 1800 3.50 6,300
500 g ( powder) 100 7.00 700
Total 36,700
December 600 ML 3300 6.00 19,800
450 ML 2200 4.50 9,900
300 ML (hot) 1800 3.50 6,300
500 g ( powder) 100 7.00 700
Total 36,700
Total 420,000

Page | 45
 Sales Forecast for N.A.A. Coffee Enterprise
Year 2017

Month Sales (RM)

January 33,700
February 33,750
March 34,025
April 36,600
May 36,250
June 27,800
July 36,550
August 35,300
September 35,950
October 36,700
November 36,700
December 36,700
Total 420,000

Second and Third Year Sales Forecast

Year Total Sales (RM)

JAN 2018- DEC 2018 (increase 4%) 436,800
JAN 2019-DEC 2019 (increase 8%) 471,744

Page | 46
7.7 Marketing strategy

7.7.1 Product strategy and service strategy

a. Brand

The brand name that used should be unique which can be remembered by customer. Our
brand names is Tamar Coffee is not only unique but already tells about the benefits of the
coffee. As the developer of this coffee, we encourage people to drink our healthy coffee
which is free form caffeine.

Our coffee logo

b. Quality
We ensure that our product is good for health. We provide a coffee without caffeine that
made from dates which rich in benefits. In order to maintain quality in our product, we
ensure that raw material used, dates is in fresh condition. Our product also approved from
MESTI to ensure the hygiene of our product.

c. Design
Our company produce coffee powder and provide drinking service for customer. . For
coffee powder, we design it in a coffee bags to easy the customer to make the coffee.
Besides that, for drinking service, we provide a variety size of cup of coffee which are
bigger and medium for cold coffee while small cup for hot coffee.

Page | 47
d. Packaging
We ensure that our packaging is a way to attracting customers attention to buy it. For our
service drinking, we used box carrier to easy for customer to take away the coffee. We
also use eco-friendly material as our feature packaging. Next, for our coffee powder
product, we used zip lock packaging because it is suitable for storage.

e. Labelling

Besides ready -made coffee, we also provide coffee powder for those who love to drink
coffee at home. At the coffee powder packaging, we provide a labelling content which
are nutritional facts and ingredient used in the coffee. With this information, customers
will know about our product. Other than that, we provided our company information if
the customer want to ask further about our product

INGREDIENTS: NUTRITIONAL FACT

Dates seeds, sugar, creamer Serving size: 27 gram

Energy 75 Kcal
TAMAR COFFEE helpdesk: Calcium 8g
Office: 09-7942281 Sodium 0g
Fax: 09- 7948821 Protein 2g
Email: naa.cofee@gmail.com Carbohydrate 9g

No artificial Flavor / No Artificial

Color
Page | 48
7.8 Pricing strategy
Price = fixed cost + variable cost + mark up

Size Fixed cost + Variable cost + Price (RM)

Mark up
600 ml 2.00 + 2.44 + (4.44 x 35%) 6.00
450 ml 2.00 + 1.33 + (3.33 x 35%) 4.50
300 ml 2.00 + 0.60 + (2.60 x 35%) 3.50
500 g 2.00 + 3.20+ (5.20x 35%) 7.00

a. Factor effecting price

Our product is coffee powder and we also provide a service coffee beverages which has
difference price on different size of coffee cup so there will be some factors that effect on
the pricing of our coffee beverages. Economic condition, social concerns and consumer
group are some factors that we need to be in our responsibility.

i. Economic condition

Since Malaysia has stable economic , so it has become our advantage for us to put
our own price based on the raw material for our material already lower and easy to
get to prepared our product. Many people out there would like to have a cup of coffee
in delicious but in lower price. However most of cafe out there always put their price
higher due the raw material already costly. So we take our advantage to put a price
that all people can buy it, and still could gain profit from it.

ii. Social concern

Tamar coffee is our product that made up form dates seed which also seem as new
product in coffee types. The special things about our product is our coffee product
free form caffeine which already compete with others coffee competitors and it has
become our concern to specify the pricing of our coffee. Our Tamar coffee could
become number one people choice due to its content is free from caffeine and
healthier than other coffee beverages and if we put a big effort in our marketing about
this coffee, many people would buy it.

Page | 49
 iii. Consumer group
There some group which have their own priority in selection of coffee product for
them to consume. Today, mostly people that concern about Muslim people in Syria
or Palestine would like to show that they supportive towards Muslim community by
not buying any Zionist coffee product. But still they are coffee lover and want to
drink a coffee. So it would be our advantage to put a little bit higher price but still
affordable, since our product a Muslim product and healthier and they would like to
buy it as shows to support Muslim economic. Furthermore, our product is still new
in industry so it will be attraction for them to buy it.

7.9 Distribution strategy

Distribution strategy aimed is to ensure that product can reach the target market. We used
selling direct to customer as our distribution channel. This is because, our premise has our
own service that provide ready coffee to customers and at the same time, we also sell coffee
powder to customer who love to make homemade coffee. By doing this, customer can taste
the coffee first at our premise and buy coffee powder to made at home.

Beside used direct selling, we also selling our product through wholesalers. This is because
wholesaler have ability to cover cost of the channel work. We used wholesaler from Mydin
and Giant because these place where many customers come because it offer an affordable
price to customers.

Page | 50
7.10 Promotion strategy

We used many variation of tools to promote our product to the public relation and
publicity.

a. Internet
We used Facebook and Instagram as our media to promote our product. We update all the
promotional price of our product in these media. Nowadays, all the information or news
was easily spread in the internet, so we take this opportunity to promote our product to
public.

b. Broacher
We also make a banner in front of our premise. This is because people usually more
attractive to read a brochure or banner that provided before entering the premise or the
place. So, by placing a banner in front of our premise customer will easily to see what
product that our company produce.

c. Public relation and publicity

Once a year, there is an event called MAHA which is stand for Malaysia Agriculture,
Horticulture & Agro tourism and it is the leading agricultural show of its kind in Malaysia.
We will join this event to take the opportunity to introduce our product to public because
this a big event and there are many people from our
country and other country will come.

Page | 51
7.11 Marketing budget

Items Fixed asset Monthly Other expenses

expenses (RM) expenses (RM) (RM)
Signboard 2000
Promotion
Banner 1000
Business card 150
Grand Opening 3500
Sub Total (RM) 2000 1150 3500
Grand Total (RM) 6650

Page | 52
OPERATING
PLAN

Page | 53
8.0 Operational plan

The operational plan is one of the most important factors to consider in a business. Like
other companies, our target is to ensure that our services are the best in quality and able to
satisfy our customers’ needs and wants. Hence, a systematic operational plan is formed so
that our business runs smoothly and achieves its objectives.

8.1 Operational objectives

The objectives of our operational plan are as follows:

 To ensure the operations of the business runs smoothly

 To optimize customer satisfaction and fulfill their expectations towards our ability to
provide high quality products and timely services
 To achieve consistency and stability in our production and services
 To ensure the quality of our products and services meets the established standards
 To ensure our business is profitable and successful

8.2 Business hours

Days Operation time Business time

Sunday- Thursday 7.00 a.m. until 7.00 p.m. 8.00 a.m. until 6.00 p.m.

Friday Off day

Saturday 7.00 a.m. until 1.00 p.m. 8.00 a.m. until 12.00 a.m.

Page | 54
8.3 Operational process
i. The operational process of our business

Receive the raw material from supplier

Dry the raw material for 6 hours in temperature 40oC

Toast the dry dates in the oven for an hour until dry

Cool down the dry dates for an hour

Place in electric grinder mill grinding until fine

Store the fine coffee in air tight stainless steel container in dark
place at room temperature

Page | 55
ii. The service process of our business

Customers enter the coffee shop

Ask customers to order

Make beverages according to order

Serve beverages to customer

Make the payment and customer take away the coffee.

Page | 56
8.4 Operational layout

TOASTED AREA GRINDING

DRYING AREA STORAGE
AREA
(END PRODUCT)

BACK AREA
STORAGE
(RAW
MATERIAL)

COFFEE PROCESS LINE

CASHIER COUNTER

D
I
S
P INFRONT AREA
L
A
Y

B
O
A
R COFFEE BAR

Page | 57
8.5 Production planning

It is important to make sure that the business is able to produce output to fulfill the high
demand from customers or sales. In production planning, the business will determine the
output produce per month or per day.

i. Calculation Output Per month

ii. Calculation Output Per day

Average sale forecast per month (January) = RM 8,423.50

Average price per unit (January) = RM 5.25

Number of output per month (January) = 1604 unit

If number of working days per month is 26 days

The amount of output to be produced per day is = 1604 units

26
= 62 unit per day

Page | 58
8.6 Material planning

The materials needed for production is based on a month of production

Material Quantity Safety Total Material Price / unit Total Price

Stock Requirement (RM)
(RM)

Date’s seed 50 kg 5 kg 55 1.50 82.50

Creamer 50 kg 5 kg 55 2.00 110.00

Sugar 50 kg 5 kg 55 2.50 137.50

Ice cube 100 kg 10 kg 110 0.40 44.00

TOTAL 374.00

8.7 Machine and equipment planning

In order to produce quality product for customers, the machine used to produce the
product is important. We used several machines to help the production of our product.
The chosen machine were based on the amount of product that can be produce at one
time and can help us in the processing line of the product. The quality of the product were
the first aspect that we prioritize.
No. Machine Quantity Price (unit RM) Total price (RM)

1 Coffee grinding machine 1 1171.49 1171.49

2 Coffee bean drying oven 1 2462.19 2462.19

3 Coffee roasting machine 1 3288.40 3288.40

4 Coffee maker 2 189.05 378.10

Total 3 7111.13 7300.18

Page | 59
8.8 Overhead requirement

No Type of expenses Amount per month (RM)

1 Utilities bills (electricity & water) 1000

2 Phone and internet bills 400

TOTAL 1400

Overhead are required in the operation. It is a requirement that other than direct raw
materials and direct materials. Here, we state the estimate amount of expenses that will be
used.

Total Overhead = RM1000 + RM400

=RM1400

8.9 Operating personnel

i. Manpower planning

Position No. of staff

Drivers 2

ii. Schedule of remuneration

No. Position No. of staff Salary per EPF per SOCSO Total
required month ( month (RM) ( RM ) (RM)
RM)
1 Drivers 2 900 108 15.75 1023.75
TOTAL 2047.50

Page | 60
8.10 Location plan

Address: PT 2497, Kg. Cherang,

Jalan Abdul Kadir Adabi, Taman Kenangan,

15200 Kota Bharu, Kelantan, Malaysia

Telephone No: 09-7944281

Page | 61
8.11 License, permit and regulations

i. License for business

Based Business Registration Act 1956 (ROBA 1956), a new business must be
registered to get the license for the business. A person who carries on business
without registering a business commits an offence under the ROBA 1956 and if
found guilty be fined not exceeding RM5,000,00 or imprisonment for a term not
exceeding two years or both. Referred to ROBA, we must pay about RM 60 as our
business is partnership business and we are using trade name. A new business
registration may valid for a period of one year and does not exceed five (5) years
on each registration. A new should register under Suruhanjaya Syarikat Malaysia
and the license will provided by Majlis Perbandaran Kota Bharu as we opened the
business in Kelantan.

ii. License for signboard.

Signboard is an important thing for business premises. With existence of signboard,
people will easier to locate our premise and distinguish our business. In order to put
the signboard at the premise, we must registered the signboard to get the license to
avoid having unwanted disturbance and frustration on authority issues. The license
will be provided by Majlis Perbandaran Kota Bharu with fees.

iii. License for food factory.

It is important for manufacturer of food to get a license for food factory. It is
important to get the license to allow them to open food factory in place. An
entrepreneur could only can carry out industrial activity after getting license
manufacture except company's paid up capital less than RM10 000. The license can
be provided by Majlis Perbandaran Kota Bharu.

Page | 62
iv. Halal certification
Obtaining Halal certificate is essential for businesses to market the halal products.
Halal Certificate assures that the products are thoroughly checked in accordance to
the Islamic Syariah Laws by the concerned board. As Malaysia is the majority
country that consists of Muslim people, the Halal certification is important because
halal consumers will accept the products only if it is Halal certified and consumers
also believe that halal product fulfill the requirement for consumption of the
product. In addition, Halal certified products are of high demand mainly in the
Southeast Asia and the Middle East which are the largest marketers of halal
products. Halal Certificate can be applied through JAKIM.

v. Typhoid Injection
Typhoid vaccination is currently compulsory for all Food and Beverages (F&B)
handlers under the Malaysian Food Act 1983 and Food Hygiene Regulation 2009.
The objective in Food Hygiene Regulation 2009 is to provide an infrastructure to
control the hygiene and safety of food sold in country to protect the public health.
Those who involved with food establishment required get typhoid anti injection
before managing food at least one week before starting business activity. By this,
typhoid injection is very important to food handlers to maintain the hygienic and
safety in food product. Food handler shall present their certificate of anti-typhoid
vaccination to medical practitioner. The certificate should valid and have been
certified by registered medical practitioner. This injection should be taken at least
3 years. In addition, function of typhoid injection is to ensure the food handler free
from any disease that can give an effect to food product.

Page | 63
vi. Food Handling Training
All food handlers should undergo a food handlers training to obtain Certificate of
Food Handler Training. In this food handling training, all food handlers can learn
and help them to understand the cause of food poisoning and can learn how to
managing food in proper condition while producing food with high hygienic.
Properly trained food handlers also can reduce the risks and improve food safety.
This is because they have full knowledge and skills on how to manage food and
produce high quality of food. By this, a person that undergo food handling training
is needed in this company to ensure the product of our company fulfill the
requirement of hygienic product.

vii. Employee Provided Fund (EPF) and SOCSO

Workers social need is a requirements of the law set through Ordinan Employees
Provident Fund 1951 and Akta Keselamatan Sosial Pekerja 1969. All of the
employees and employer required to contribute to EPF and contribution rate is 12%
from salary paid by employers and 11% by employee cut from worker's salary.
KWSP and PERKESO was involve in this sector. Those things need to pay
attention since us as entrepreneur what our employee welfare need to take care in
order to maintain good relationship between workers and staff.

Page | 64
viii. Hazard Analysis and Critical Control Point (HACCP) Certification
HACCP is a management system in which food safety is addressed through the
analysis and control of biological, chemical, and physical hazards from raw
material production, procurement and handling, to manufacturing, distribution and
consumption of the finished product. The application to get this certificate are open
to all food premise type manufacture in order to strengthening and to support their
food product quality assurance. By getting HACCP certificate, we can prove to our
customer that our product is safe and high in quality. Usually the Applicant should
implement and practice all HACCP element and Program Pre- requisite which
include in Standard Malaysian 1480:2007 and Malaysian Standard MS 1514:2009.
The certification process involve of adequacy audit monitoring and compliance by
auditor that appointed by Keselamatan Bahagian and Makanan Kualiti.

ix. Machine Usage Approval

The use of machine is different and it is depend on what that factory produce their
food product. So the layout and installation for every single types of machine must
suitable to ensure the effectiveness of machine during their processing. As an
entrepreneur we need to take some action to make sure all the machine in good
condition and cannot harm to any worker. Therefore all the machines accessories
need to be approved by Department of Machinery and machinery subject to be
examination at least every 15 months. This is important because we need to know
what the exactly the function and the wellness standard machine before using it to
produce our food product.

Page | 65
8.12 Operations budgets:

Items Fixed assets Monthly Other Total ( RM)

(RM) expenses expenses
(RM)
Salary ( EPF 2047.50 2047.50
& SOCSO)
Machine and 7300.18 7300.18
equipment
Raw materials 374.00 374.00
Operation 1500,00 1500.00
equipment
Operation 1400.00 1400.00
overhead
TOTAL 7300.18 5321.50 12,621.68

Page | 66
FINANCIAL
PLAN

Page | 67
9.1 Administration budgets

ITEMS FIXED MONTHLY OTHER TOTAL (RM)

ASSET (RM) EXPENSES EXPENSES
(RM) (RM)

Office 11,055.30 11,055.30

equipment

Salary (EPF & 16,493.75 16,493.75

SOCSO)

Rental 1300.00 1300.00

Utilities 1000.00 1000.00

Phone and 400.00 400.00

internet
Office Supplies 200.00 200.00

Business 60.00 60.00

registration
Insurance 400.00 400.00
building

Road 835.20 835.20

tax/insurance

TOTAL 11,055.30 18,656.25 895.20 31,744.25

Page | 68
9.2 Marketing budgets

Items Fixed asset Monthly Other expenses

expenses (RM) expenses (RM) (RM)
Signboard 2000
Promotion
Banner 1000
Business card 150
Grand Opening 3500
Sub Total (RM) 2000 1150 3500
Grand Total (RM) 6650

9.3 Operating budgets

Items Fixed assets Monthly Other Total ( RM)
(RM) expenses expenses
(RM)
Salary ( EPF 2047.50 2047.50
& SOCSO)
Machine and 7300.18 7300.18
equipment
Raw materials 374.00 374.00
Operation 1500,00 1500.00
equipment
Operation 1400.00 1400.00
overhead
TOTAL 7300.18 5321.50 12621.68

Page | 69
9.3 Income statement

N.A.A. COFFEE ENTERPRISE

PRO-FORMA INCOME STATEMENT
FOR THE YEAR ENDED 31 DECEMBER

Years 2017 2018 2019

Sales 420,000 436,800 471,744
Less: Cost of Sales (Notes 1 & 2) 68,331 76,326 79,966 #VALUE! #VALUE!
Gross Income 351,669 360,474 391,778 #VALUE! #VALUE!

Expenditure
Pre-Operating & Incorporation Expenditure 350
General & Administrative Expenditure 237,525 247,026 266,788
Sales & Marketing Expenditure 13,800 14,352 15,500

Depreciation of Fixed Assets 2,611 2,611 2,611 #VALUE! #VALUE!

Other Expenditure 4,395 4,571 4,937
Operating Income 92,988 91,914 101,942 #VALUE! #VALUE!
Interest on Hire-Purchase 5,236 5,236 5,236
Interest on Loan 774 709 640
Net Income Before Tax 86,978 85,969 96,066 #VALUE! #VALUE!
Income Tax 0 0 0 #VALUE! #VALUE!
Net Income After Tax 86,978 85,969 96,066 #VALUE! #VALUE!

Page | 70
9.4 Balance sheet

N.A.A. COFFEE ENTERPRISE

PRO-FORMA BALANCE SHEET AS AT 31 DECEMBER

2017 2018 2019

ASSETS

Non-Current Assets (Book Value)

Land & Building
Other Fixed Assets 121,004 90,753 60,502
Other Non-Current Assets - - -
Deposit 5,000 5,000 5,000
126,004 95,753 65,502
Current Assets
Inventory of Raw Materials 67 70 76
Inventory of Finished Goods & Work-in-Progress 6,300 6,552 7,076
Accounts Receivable #VALUE! #VALUE!
Cash Balance 143,152 243,585 353,772
Other Current Assets
149,519 250,208 360,924 #VALUE! #VALUE!

TOTAL ASSETS 275,524 345,961 426,426 #VALUE! #VALUE!

Net Worth (Equity)

Accumulated Fund 62,058 62,058 62,058
Accumulated Income 86,978 172,947 269,013
149,036 235,005 331,071
Long-Term Liabilities
Loan Balance 9,145 8,088 6,957 5,747 4,453
Hire-Purchase Balance 101,811 87,267 72,722 58,178 43,633
110,956 95,354 79,679 63,925 48,086
Current Liabilities
Accounts Payable #VALUE! #VALUE!
Loan Due Within Current Year 988 1,057 1,131 1,210 1,294
Hire-Purchase Due Within Current Year 14,544 14,544 14,544 14,544 14,544
Other Current Liabilities
15,532 15,601 15,675 #VALUE! #VALUE!

TOTAL EQUITY & LIABILITIES 275,524 345,961 426,426 #VALUE! #VALUE!

Page | 71
9.5 Cash flow statement

N.A.A. COFFEE ENTERPRISE

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER

2017 2018 2019

RM RM RM RM RM

CASH FLOWS FROM OPERATING ACTIVITIES

Net Income before tax 86,978 85,969 96,066 #VALUE! #VALUE!
Adjustment for:
- Depreciation of fixed assets 30,251 30,251 30,251
- Interest expense 6,010 5,945 5,876 #VALUE! #VALUE!
Operating profit before changes in working capital 123,239 122,165 132,193 #VALUE! #VALUE!
(Increase)/decrease in inventories (12,735) (255) (530)
(Increase)/decrease in accounts receivable - - - #VALUE! #VALUE!
Increase/(decrease) in accounts payable - - - #VALUE! #VALUE!
Interest paid (6,010) (5,945) (5,876) #VALUE! #VALUE!
Tax paid - - - #VALUE! #VALUE!
(Increase)/decrease in other current assets -
Increase/(decrease) in other current liabilities - - - #VALUE! #VALUE!
Net cash from operating activities 104,495 115,965 125,787 #VALUE! #VALUE!

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of property, plant & equipment (20,355) - - - -
(Increase)/decrease in other non-current assets (5,000) - - #VALUE! #VALUE!
Net cash used in investing activities (25,355) - - - -

CASH FLOWS FROM FINANCING ACTIVITIES

Increase in Share Capital 62,058 - - #VALUE! #VALUE!
Proceeds from long-term loans 11,055 (69) (74) (79) (85)
Repayment of long-term loans (923) (988) (1,057) #VALUE! #VALUE!
Repayment of hire-purchase (14,544) (14,544) (14,544) #VALUE! #VALUE!
Net cash from financing activities 57,645 (15,601) (15,675) #VALUE! #VALUE!

Net increase/(decrease) in cash 136,785 100,364 110,112 #VALUE! #VALUE!

CASH AT THE BEGINNING OF THE YEAR - 143,152 243,585
CASH AT THE END OF THE YEAR 136,785 243,516 353,698 #VALUE! #VALUE!

Page | 72
Page | 73
9.6 Liquidity ratio

Current Ratio Quick Ratio (Acid

23 Test)
25 30
23
20 16
20 16
15 10
10 9
10
5 0 0 0 0
0 0
2017 2018 2019 2020 2021 2017 2018 2019 2020 2021

It shows that N.A.A Coffee Enterprise has ability to generate cash to meet its short term
obligations. The liquidity ratio measure the ability of the business to pay its monthly bills.

9.7 Efficiency ratio

Receivable Turnover Inventory Turnover

1 30 23 22
21
20
1
10
0 0 0 0 0 0 0
0 0
2017 2018 2019 2020 2021 2017 2018 2019 2020 2021

It shows that N.A.A Coffee Enterprise has no performance on receivable turnover and has
stable performance on inventory turnover which good in managing the inventory to
generate sales. This shows the company not overspend on buying inventory and does not
storing non-salable inventory. It also shows that the company cannot effectively sell the
inventory it buys

Page | 74
9.8 Profitability ratio

Gross Profit Margin Net Profit Margin

100% 84% 83% 83% 25% 21% 20% 20%

80% 20%
60% 15%
40% 10%
20% 0% 0% 5% 0% 0%
0% 0%
2017 2018 2019 2020 2021 2017 2018 2019 2020 2021

Return on Assets Return on Equity

58%
40% 32% 60%

30% 25% 23% 37%

40% 29%
20%
20%
10%
0% 0% 0% 0%
0% 0%
2017 2018 2019 2020 2021 2017 2018 2019 2020 2021

It shows that N.AA.Coffee Enterprise has moderate performance which are decrease in
return on asset (ROA) and return on equity (ROE) while average on gross profit margin
(GPM) and net profit margin (NPM). This means the business has low productivity and
return. The least control on managing the cost operation would result slow growth of
return in the business performance

Page | 75
9.9 Solvency ratio

Debt to Equity Debt to Assets

74% 50%
80% 40%
40%
60% 28%
41% 30%
19%
40% 24% 20%
20% 10% 0% 0%
0% 0%
0%
0%
2017 2018 2019 2020 2021
2017 2018 2019 2020 2021

Time Interest Earned

149
150 120
111
100

50
0 0
0
2017 2018 2019 2020 2021

It shows that N.A.A. Coffee Enterprise has decrease in debt to equity and debt to asset while
increase in times interest earned. It means that this business is good in managing its debt
and has low financial risk. Besides, it has no problem in meeting the interest payment
obligation

Page | 76
CONCLUSION

Page | 77
 CONCLUSION

There are many sectors in Malaysia that targeted by government to bring out benefit and
income for their own company since Malaysia also moving towards one of the title nation on year
2020. Therefore, we believe and confident that our product we produce for this business can endure
and survive in this sector. Undeniably, there so much obstacle we need to face in order to run this
business but we will struggle as much as we can to make sure our business can be successful and
well just like us planning.

Next, we have team committed under general manager. With a good management and skill
the company will run smoothly and ready to face any risk that we take together. Our team will do
everything that we could to increase the selling and establish the business. So many customers and
client will attract and looking forward to our product.

Besides that, the financial in our business is very capable and quite strength to handle all
the balance and cash flow. This is proven that our financial plan is very good and dedications well
to planning about financial business. This is also managed perfectly by our financial manager that
supervision under the general manager. Seem like this business could go further away through
years and planning to open more branches at other places in the future.

Lastly, we could say that we will be the best entrepreneur in the future for this sector. There
is big chance that we can achieved that our business can develop well and can be expand along to
increase our product to many varieties in order to strengthen it. All this can be done if it go well
with dedication and high cooperation among the all the staff in N.A.A Coffee Enterprise

Page | 78
APPENDICES

Page | 79
Page | 80
Page | 81
Page | 82
Page | 83
Page | 84
Page | 85
Page | 86
Page | 87
Page | 88
 BORANG PERMOHONAN SIJIL HALAL
APPLICATION FORM FOR HALAL CERTIFICATE
PRODUK/ BARANGAN GUNAAN
PRODUCT/ CONSUMER GOODS

NO.RUJUKAN
REFERENCE NUM.
NO.PENDAFTARAN
REGISTRATION NUM.
NO.BILANGAN
COUNTER

(nota: * adalah ruang yang mesti diisi)

(note:* is a compulsory field)

1. BUTIR-BUTIR PEMOHON
PARTICULARS OF APPLICANT

Nama & Syarikat* No. Pendaftaran Jenis Permohonan*

Alamat Name f Company Syarikat* Type of Application
& Address o Company Registration
No.
Baru
New
Permohonan
Semula
Resubmission
Pembaharuan
Renewal

No. Pendaftaran
Terdahulu* :
Registration Number :

Previous

Page | 89
No. Tel. Tarikh Tamat Sijil (Jika
Tel. No. Pembaharuan)*
Expiry Date of Existing Certificate
No. Faks. ( if Renewal)
Fax. No.

Alamat Kilang/ Premis Pengeluaran Factory Jenis Perniagaan* Type

Address/ Production Premise of Business

Pengeluaran
Manufacturing
Subkontrak
Subcontracting
Dagangan
Trading

No. Tel. Hasil Julan Setahun* Turnover

Tel. No. Per Year
No. Faks.
Fax. No.

RM

Jenis oduk*
Pr product
Type
of
Produk Makanan
Food Product
Produk Gunaan
Islam
Islamic Consumer
Goods
Alamat Gudang/ Bilik sejuk/ Pusat Pengedar an (ji ka ada) Jenis Industri
Warehouse/ Coldr oom/ Distribution Centre Addr ess (if any) Type of Industry

Page | 90
 Industri Kecil
Small Industry
Industri Kecil
Sederhana
Small Medium Industry
Multinasional
Multinational

No.Tel. Keluasan Premis*

Tel. No. Size of Premise
No. Faks.
Fax. No.

Mps/kps

Waktu Operasi Bil. Syif

Operating Hours No. of Shifts

Hingga
To

Pegawai yang boleh dihu bungi

Contact Person
Nama Jawatan
Name Designation

2. BUTIR-BUTIR PEGAWAI YANG DITUGASKAN UNTUK HAL-EHWAL HALAL

PARTICULARS OF PERSONNEL ASSIGNED FOR HALAL MATTERS
Nama No. KP/ No. Passport* Jawatan* Waktu
Name IC No/ Passport No. Designation Bertugas*
Working Hours

Page | 91
3. BILANGAN PEKERJA
NO. OF EMPLOYEES
Pengurusan Bahagian Pengeluaran Production
Management
Islam
Muslim Orang Orang
Person(s) Person(s)
Bukan Islam
Non-Muslim Orang Orang
Person(s) Person(s)

4. NAMA DAN KETERANGAN PRODUK UNTUK DISAHKAN

NAME AND DESCRIPTION OF PRODUCT TO BE CERTIFIED
Produk* Product Jenama* Brand Nama dan Alamat Pengeluar
Name & Address of Manufacturers

5. SENARAIKAN SEMUA BAHAN RAMUAN/CAMPURAN TERMASUK BAHAN/ PRODUK

SIAP YANG DIGUNAKAN SEBAGAI BAHAN KOMPONEN

Page | 92
LIST ALL INGREDIENTS, INCLUDING FINISHED PRODUCT USED AS COMPONENT OF YOUR
PRODUCT*

Page | 93
6. NYATAKAN JENIS BAHAN PEMBUNGKUSAN YANG DIGUNAKAN
STATE THE TYPE OF PACKAGING MATERIAL USED

Kotak
Box

Botol
Bottle

Kertas
Paper

Plastik
Plastic

Aluminium Foil
Aluminium Foil

Lain-lain
Others

7. PROSES DAN PROSEDUR PENGELUARAN

MANUFACTURING PROCESS AND PROCEDURES
Sertakan Carta alir proses pengeluaran
Enclosed Flow Chart process

8. PROSEDUR JAMINAN DAN PENGAWALAN KUALITI (JIKA ADA)

QUALITY ASSURANCE AND CONTROL PROCEDURES (IF ANY)
HACCP

MS ISO

GMP

GHP

TQM
Pencucian Biasa
Ordinary Cleaning
Lain-lain (Nyatakan)
Others (Please Specify)
Amalan Kebersihan dan Sanitasi Berjadual (terangkan)
Scheduled Hygiene and Sanitation Program (Please Specify)
Lain-lain sila nyatakan disini :
Others please specify here :

Page | 94
9. ADAKAH PREMIS ANDA MENGENDALI/MEMPROSES/MENYIMPAN BAHAN-
BAHAN YANG DINYATAKAN DI BAWAH
ARE YOU HANDLING/PROCESSING/STORING ANY MATERIAL LISTED BELOW
Daging Babi/Produk Babi* Ya Tidak
Pork/Pork Products Yes No
Minuman Keras* Ya Tidak
Alcoholic Beverages Yes No

Bahan Kimia* Ya Tidak

Chemicals Yes No

Lain-lain (Nyatakan) Ya Tidak

Others (Please Specify) Yes No

10. PENGAKUAN PEMOHON

DECLARATION OF APPLICANT
Saya mengaku bahawa segala butir dan maklumat yang dinyatakan di dalam borang ini dan di dalam
dokumen yang dilampirkan adalah benar pada pengetahuan saya
I declare that all particulars stated here in together with the necessary document attached are true to the best of my
knowledge.

Ketua Pegawai Eksekutif/ Pemilik dan Cop Tarikh Permohonan*

Syarikat* Date of Application
Chief Executive Officer/ Owner

Alamat e-mel*
E-mail Address

BORANG 2

Page | 95
 BORANG PENDAFTARAN PEKERJA

PERATURAN-PERATURAN (AM)
NOMBOR KOD MAJIKAN
KESELAMATAN SOSIAL PEKERJA 1971 (
PERATURAN 10, 12(4) dan 12A )

Sila gunakan HURUF BESAR, Dakwat Hitam sahaja dan rujuk catatan di belakang Borang ini.
Di bawah ini saya berikan nama dan butir-butir pekerja perusahaan ini sebagaimana dalam Seksyen 2(5) Akta.

Saya mengaku bahawa tiada seorang pun pekerja perusahaan ini sebagaimana yang ditakrifkan dalam seksyen 2(5) Akta telah tertinggal daripada senarai di
atas.

Tarikh: Tandatangan :
Nama Perusahaan (Pemunya/Pekongsi Urusan/Pengarah Uru

Nama :
(HURUF BESAR)
Nombor Telefon (Pejabat):

Cop Rasmi Perusahaan

CATATAN:

(a) Sila tulis menggunakan HURUF BESAR dan menggunakan pen dakwat hitam.
(b) Nombor Kod Majikan hendaklah dimasukkan dalam petak di bahagian kanan atas borang.
(c) Nombor Kad Pengenalan dan nama pekerja hendaklah sama seperti dalam Kad Pengenalan.
(d) Dalam ruang ‘Tarikh Lahir’ dan ‘Tarikh Mula Kerja’ , sila masukkan tarikh dalam ruang H, bulan dalam ruang B dan tahun
dalam ruang T. Contohnya 31 Dis 1986 dicatatkan sebagai 31 12 86.
(e) Dalam ruang ‘Jantina’, catatkan ‘L’ bagi Lelaki dan ‘P’ bagi Perempuan.
(f) Dalam ruang ‘Keturunan’ catatkan ‘M’ bagi Melayu, ‘C’ bagi Cina, ‘I’ bagi India dan ‘L’ bagi lain-lain keturunan.

Page | 96
Page | 97