Sample 2

See discussions, stats, and author profiles for this publication at: https://www.researchgate.
net/publication/367271837
ENT530 BUSINESS PLAN -- (PROJECT 3) - PRINCIPLES OF

ENTREPRENEURSHIP
Research · January 2023

DOI: 10.13140/RG.2.2.31850.39368
CITATIONS READS
0 8,731
1 author:
Muhamad Amirol bin Ramli

Universiti Teknologi MARA
47 PUBLICATIONS 0 CITATIONS
SEE PROFILE
All content following this page was uploaded by Muhamad Amirol bin Ramli on 19 January 2023.
The user has requested enhancement of the downloaded file.

MAIN CAMPUS SHAH ALAM
BUSINESS PLAN OF TEA JUNCTION CAFE
ENT530 - PRINCIPLES OF ENTREPRENEURSHIP

(PROJECT 3)
BIL NAME STUDENT ID
1 MUHAMAD AMIROL BIN RAMLI 2021526371
2 KAMAL HAKIMI BIN KAMARULIZAM 2021121467
3 NUR YASARAH BINTI SHAMSOL BAHARIN 2021106531
4 SITI SARAH ASYIKIN BINTI AZIZ 2021338615
5 SITI NUR SABRINA BINTI RODZITA 2021206589
GROUP: IC2103A
DATE: 29 JULY 2022
PREPARED FOR: ZAFIRAH LIYANA BINTI ABDULLAH

Table of Contents
NO CONTENTS PAGES
1. INTRODUCTION
2. 1.0 EXECUTIVE SUMMARY 3-12
3. 2.0 COMPANY PROFILE 13-15
4. 3.0 ENVIRONMENTAL INDUSTRY ANALYSIS 16-22
5. 4.0 DESCRIPTION OF VENTURE 23-28
6. 5.0 MARKETING ANALYSIS AND COMPETITION 29-39
7. 6.0 OPERATIONS AND PRODUCTION PLAN 40-53
8. 7.0 ORGANIZATION PLAN 54-59
9. 8.0 FINANCIAL PLAN 60-75
10. 9.0 PROJECT MILESTONES 76
11. 10.0 CONCLUSION 77
12. 11.0 APPENDICES 78-98
1
Introduction
Tea Junction Cafe will be established on 1 August 2022. This cafe will operate in
Section 7, Shah Alam. Section 7 is the leading Industrial Center in Shah Alam. Since the
area is relatively close to University Technology Mara, Shah Alam, it has very profitable
business prospects. The business we will engage in is a business related to the sale of
various tea drinks, porridge, cakes, fruit juices and herbal eggs.
This business is run as a partnership consisting of 5 friends who each contribute

RM10,000 and have the same percentage of shares. The five people involved in the
partnership are Muhamad Amirol, Kamal Hakimi, Siti Sarah Asyikin, Siti Nur Sabrina and
Nur Yasarah.
Various aspects have been studied to enable the business to be carried out to
develop successfully. To ensure that the development of the center can take place, a
specific business plan has been determined so that the requirements for business
start-up are sufficient and there are no obstacles.
The trend of the beverage-based Cafe market has good business prospects,
especially in the Section 7 area because the population in that area is relatively dense.
The income of local residents is also stable to meet their diverse needs and tastes.
Therefore, the customers of Tea Junction Cafe can easily reach the store because of the
perfect transportation system. There are also many food delivery services in this area
allowing us to do business indirectly.
For customers who come by car or motorcycle, the area around the Cafe has
been prepared with parking lots at a cheap rate and lots for parking motorcycles for free.
While for customers who took the bus, almost 100% of the buses will pass through the
bus stop. In addition, Tea Junction Cafe has market trends which it expects consumers
to respond appropriately to our business. Through this way we can run the business
according to their wishes without affecting the sales of the business.
2
1.0 EXECUTIVE SUMMARY
1.1 Tea Junction Cafe.

Tea Junction Cafe will be a registered and licensed food and beverages business under The
Companies Commission of Malaysia (SSM) based in Seksyen 7, Shah Alam. The business
will be aimed at providing good beverages and foods to customers in a beautiful and
peaceful environment.
1.2 Management of Tea Junction Cafe.

Mr. Kamal Hakimi will hire skillful cooks and chefs, a manager, general assistants,
accountants and waiters to run his restaurant.
1.3 Customers of Tea Junction Cafe.

Due to the nutritional content and delicious taste, Tea is liked and consumed all over the
world by people of all age groups. That’s why we expect the nearby residential community
from Seksyen 7, tourists and people.
1.4 Business Target.

We aim to provide our customers with nutritious and delicious tea. We aim at maintaining a
repeat customer rate of 61% by the end of the first year and to increase customer footfall in
our restaurant from 5% to 10% every month.
1.5 Mission:
● To continually strive for the best in everything; the best in service, the best in
food and beverages quality, the best in human resources and the best in
corporate growth.
● We frequently review our performance and analyze field data to identify
challenges and set new targets for our operation, which we aim to meet and
exceed.
● Reach the point of return on capital in year 1 and in the following year make a
profit. In year 1, the amount of revenue obtained must be equal to the amount
of capital contributed which is RM150,000. In the following year, revenue
must exceed the cost of capital.
3
1.6 Vision:
● To be the market leaders in our business with a commitment to service,
quality and value.
● To set standards in the industry while creating goodwill as a trusted, reliable
partner in business for customers, clients, staff, communities and principles.
● To enable sustainable, long-term growth and progress.
1.7 Objective:
○ To emerge as leaders in the food-service industry through ongoing
development of our products, services, systems and the overall quality of our
operations.
1.8 OWNERS AND PARTNERS BACKGROUND
1) Name : Kamal Hakimi bin Kamarulizam
No. K/P : 810510-10-1901
Address : Lot 19093 Lorong 8 Parit Satu, Sungai Sireh

45500 Tanjong Karang, Selangor
No. Telephone : 019-7715447
Date of Birth : 10 May 1981
2) Name : Muhamad Amirol bin Ramli
No. IC : 800405-10-6133
Address : No. 1121 Jalan Che Ros Off Jalan Pantai 2,

Tebok Marso, Sungai Haji Dorani,
45300 Sungai Besar, Selangor.
No. Telephone : 011-56433357
Date of Birth : 05 April 1980
4
3) Name : Siti Sarah Asyikin Binti Aziz
No. IC : 810812-10-0138
Address : G7, No. 3 Jalan Sekakap,

Kem Sri Iskandar,
86800 Mersing, Johor.
Date of Birth : 12 August 1981
4) Nama : Nur Yasarah Binti Shamsol Baharin
No. IC : 810322-10-1876
Alamat : No 62, Jalan Electron U16/89, Denai Alam,

40160, Shah Alam, Selangor.
No. Telefon : 011-63031001
Tarikh Lahir : 22 March 1981
5) Nama : Siti Nur Sabrina Binti Rodzita
No. IC : 810117-05-0256
Address : No. 89. Jalan DPK 10, Taman Desa

Permai Kundur
71400, Pedas, Negeri Sembilan.
Date of Birth : 17 January 1981
5
1.9 Main Products
● Type of products
○ The products marketed by Tea Junction Cafe are divided into two parts which
are food and drink.
○ There are five types of products offered, namely tea-based drinks, porridge,
natural fruit juice, cakes, and herbal eggs.
○ Tea drinks are divided into 2 groups namely Eastern Tea and Western Tea.
○ Green Tea consists of four teas namely Jing Long (Kwang Tong), Huang Shan
Mao Feng (Hangzhou), Emperor's Tea (Guizhou) and Emerald Spiral Spring
(Jiangshu).
○ Offer half-brewed tea. This tea is known as Oolong Tea. This Oolong Tea has
five types, namely Formosa Oolong Tea, Tung Ding Oolong Tea (Taiwan), Tie
Guan Yin (Shanghai), Xiang Cha Tea (Hokkien) and Tulip Tea (Szechuan).
○ Offering black tea or cooked tea is also sold by our restaurant. This tea is very
popular among Westerners. Black tea lines are such as Boh Tea, Kimen Hong
(Anhui), Dian Hong (Yunnan), Yuehong Gongfu (Canton).
○ The side order line has four types of groups. It consists of herbal series tea,
'Pearl and Milkshake Series' tea, fruit juice, cakes, and herbal eggs.
Foods Beverages Dessert
● Local Natural Fruit Juice ● Steamed

● Spicy Porridge ● Banana Milkshake Corn
Bowl ● Watermelon Juice ● Cheesecak
● Go JuChang
● Mango Milkshake e
Porridge
● Chicken ● Gourd fruit ● Matcha
Porridge ● Coconut Milkshake IceCream
● Cheesy ● Dragon Fruit Juice ● Matcha
Chicken ● Honeydew Milkshake Cakes
Mashed Bowl ● Pineapple Juice ● Italian
● Egg Herbal ● Honey Jackfruit Ice cheesy rice
● Mushroom
● Roselle Juice bites
Soup
● Dimsum ● Dutch Durian Juice ● Popcorn
● Lychee Juice ● Cookies
● Corn Smoothie
● Guava Ice
(The Fruit Juices offered are constantly changing)
6
Natural Imported Fruit Juice
● Orange Juice
● Lemon Juice
● Apple Juice
● Winter Melon Cheese Foam
● Grape Juice Soda
● Blueberry Muffin Smoothie
● Strawberry Milkshake
● Green Apple Juice
(Fruit Juice offered is always changing)
1) Teh Timur
● Oolong Tea
(Half Cooked Tea)
Formosa Oolong Tea, Tung Ding Oolong Tea
(Taiwan), Tie Guan Yin (Shanghai), Xiang
Cha Tea (Hokkien), Tulip Tea (Szechuan).
● Cooked Tea (Black tea) Boh Tea, Kimen

Hong (Anhui), Dian Hong (Yunnan), Yuehong
Gongfu (Canton).
2) Teh Barat
● (Green Tea) Jing Long (Kwang Tong), Huang

Shan Mao Feng (Hangzhou), Emperor's Tea
(Guizhou) and Emerald Spiral Spring
(Jiangshu).
3) Mixture Tea
● Brown Sugar Tea, Bubble Tea, Honey Tea,

Hazelnut Milk Tea, Pearl Milk Shake
Water based on Chocolate, Vanilla, Caramel.
1.10 Our Target of Customers.
Tea Junction Cafe's target market includes all age groups, especially all residents
in the Shah Alam area, students at higher education institutions, employees at private
and government agencies and others.
7
As a business start-up, Tea Junction Cafe only focuses on customers around the
city of Shah Alam, this is because it is easier for them to reach our business premises.
We are also ready to promote our selling products through Foodpanda, GrabFood and
Shopee Food platforms. This indirectly reduces the cost of promotion to attract
customers found around the Section 7 City.
TOTAL POPULATION BY ETHNICITY IN 2022
District Malay Chinese Indian Others Total
Shah Alam 344,500 169,000 97,500 39,000 650,000
1.11 Market Segmentation and Market Target Selection
● Market Segmentation
Market segmentation has been implemented by following the basic sources of
geography, demographics, psychographics, and consumption rates.
● Geography
The Commercial Center is the focus of the crowd. The area is also surrounded by
office buildings, residential areas, hotels, universities and so on. Therefore, it will
make it easier for customers to visit our cafe located in a strategic area.
● Demographics
Residents in the states of Selangor and Kuala Lumpur, especially those living
around Shah Alam regardless of age, background, race. The result obtained
shows that potential customers for our partnership business are those who are
married and aged between 15-70 years. Basically, these customers are made up
of various layers of society in the city of Shah Alam, namely the upper class, the
middle class and the lower class. Therefore, the opportunity for Tea Junction
Cafe to venture into this field is very bright considering that its target customers
are from all walks of life.
8
In addition, the customers who will focus on our Cafe's food and drink products are
students (secondary schools and Institutes of Higher Education), family and friends who
are 15 years old and above regardless of gender.
1.11.1 Customer Relationship
● Takes care of regular customers, potential customers, and return customers. A

company's potential customer is usually referred to as a ‘prospect’, which is a person
who has the potential to be interested in the services and products that are offered
by the company but has not yet purchased. While a return customer is simply
someone who has bought a product or service once before and has returned to make
another purchase.
● Always goes live on social media Instagram, this medium used to communicate with
customers at the same time to attract more customers.
1.12 MARKET POSITION AND COMPETITIVE ADVANTAGE
● Offering tea and herbal foods and the other 30% of the products consist of side
foods.
● Tea is divided into Eastern Tea and Western Tea.
● Offers other tea products such as Brown Sugar Tea, Bubble Tea, Honey Tea, Hazelnut
Milk Tea, fruit juice, cakes, and herbal eggs.
● Fruit juice will use natural fruits, whether local fruits or foreign fruits.
● Sells herbal eggs.
● The government's policy of encouraging healthy food Malaysian government policy
that encourages Malaysians to adopt a balanced and healthy diet. Various campaigns
whether through electronic media or print media have been held to increase public
awareness to take care of health. This indirectly expands Tea Junction Cafe's
business. This is because we sell a variety of western and eastern teas that are
healthy for the body along with some of the latest tea variations that follow the latest
trends.
1.12.1 Market Position

Tea Junction Cafe will be located in Pusat Komersial, Seksyen 7, Shah Alam, there is
a high number of fine cafe options available. To differentiate our cafe from other fine
9
cafe establishments in the area, we will offer many types of beverages and they can
be customized at a reasonable price.
1.12.2 Competitive Advantage

As a specialty cafe that focuses on many beverage options, the cafe has a significant
level of direct competition from other restaurants that have similar themes. However,
there are advantages that our cafe has over its counterparts.
● Quality of The Services

The first relates to the quality of the service that it is able to leverage. Since it
is a relatively small cafe, it is able to pay more attention to our customers and
give them a better dining experience as compared to the larger cafe in the
area. Aside from this, the food that is being served is far “cleaner” so to speak
since it contains less oil, fats, salt and artificial flavorings resulting in a
healthier menu. This sets the business apart from its competitors and makes
it far more likely that health conscious consumers would patronize it.
● Socio-political environment
When examining the current industry that the business is in, there is little in
the way of significant impact when it comes to socio-political influences on
the cafe's method of doing business.
○ Products or services – all the products that will be sold within the cafe
will be fresh and cooked with a focus on ensuring the products
contribute to a person’s health.
○ Prices – the average price of the food in the restaurant will be RM6
with the most expensive item on the menu being RM30.
10
1.13 Financial Projection
1.13.1 Cost Structure

The amount of financial start-up required by our Cafe is as much as
RM 10,00 of which RM 50,000 is capital shared with partners and RM
80,000 is financing from Hijrah Selangor.
SOURCE OF FUNDS
Source Amount (RM)
Investment from partners 50,000

Hijrah Selangor Loan 50,000
Total 100,000
1.14 Sales Forecast
Total Year 1 964,000.00

Total Year 2 840,000
11
1.14.1 Revenue streams
Revenue streams are the various sources from which a business earns money from
the sale of goods or the provision of services. The types of revenue that business
records on its accounts depend on the types of activities carried out by the business.
(Corporate Finance Institute, 2022).
● We make a profit by offering a variety of menus with large serving sizes in one
portion.
○ Earn a side income which the Agent wants to be our partner to sell our
product.
12
2.0 COMPANY PROFILE
2.1 Logo Description
- The beehive background symbolizes that every product produced is nutritions.

- The cup logo is symbol of our business theme
- The transparent circle means we do our best to work together for business progress
- At the logo is found the name of the business; Tea Junction Cafe with Motto Brew
The Ta and Love which means our mission to get return customers.
2.2 Tea Junction Cafe Background
Name Of Company : Tea Junction Cafe Enterprise
Address : No. 24, Jalan Plumbum Z 7/Z, Seksyen 7,

40000 Shah Alam, Selangor.
E-mail : customerservice@teajunction.com
No. Phone : 03-3563 1717

No. Fax : 03-3563 1718
Type of business : Sharing
Website : https://www.teajunction.com.my
Date of Business Commencement : 1 August 2022
Business Registration Date : 1 Mei 2022
No registration : SA0125423-MY
Sponsored : 1. Hijrah Selangor
expenses 2. Partnership
13
Market : Shah Alam
Initial capital : RM 100,000
● Hijrah Selangor: RM50,000
● Partnership: RM50,000
2.3 Entrepreneur Background
Tea Junction Cafe's partners consist of five entrepreneurs who have the highest level
of education, a bachelor's degree in business administration from UiTM Shah Alam. Before
establishing Tea Junction Cafe, each had experience working in different companies. This
experience and line of communication with businessmen is important because it facilitates
the establishment of Tea Junction Cafe. However, the concept to open Tea Junction Cafe
has been planned since they studied at UiTM Shah Alam.
Nowadays, each partner has their own permanent job. Mr. Kamal Hakimi is the
manager of Makanversity Kitchen in the UiTM Puncak Perdana area. Mr. Muhamad Amirol
works as a marketing executive at Photobook Malaysia Sdn. Bhd. a paper-based processing.
Puan Asyikin works as an advisor at Nesh Marketing Penang. Cik Yasarah works as a 'direct
selling' salesperson for ELKEN herbal food. While the partner, Miss Sabrina, works as a Cafe
administration manager at the Swiss Inn Hotel. Each partner has diverse skills and
experience. So with this existing advantage it can smooth the daily management and
operation of Tea Junction Cafe.
There are five vacant positions that need to be held by five partners according to their
knowledge, experience and qualifications in their respective fields. One holds the position of
manager of Tea Junction Cafe, Mr. Kamal Hakimi works as the general manager, Mr. Amirol
works in the administration department, Mrs. Asyikin is in charge of the marketing
department, Ms. Yasarah in the finance department, and Ms. Sabrina works in the purchase
and inventory control department.
Mr. Kamal Hakimi will hold the position of general manager for Tea Junction Cafe
because he has extensive experience in the art of tea by having experience working in "cafes
based on beverages" for three years in Korea. He will be fully responsible for the daily
operations of Tea Junction Cafe. Besides that, his experience and knowledge in the
Makanversity Kitchen business will help in smoothing the operation of Tea Junction Cafe.
14
Mrs. Asyikin will be responsible for the marketing department of Tea Junction Cafe
by holding his position as marketing manager. She will manage matters related to marketing
and promotion activities since she has qualifications and experience in the field. Experience
in promotion is important because she can choose the most effective way of promotion with
the lowest cost. In addition, changes in the form of promotion will also be carried out from
time to time to attract different markets.
Mr. Amirol will be responsible for organizational administration, purchase of office

equipment, storage of meeting files, product design and layout of Tea Junction Cafe's living
room. His experience in all these areas will help him a lot while performing his duties.
While all the activities of purchasing raw materials and other herbal products will be
given to Ms. Sabrina since she holds the position of Operations Manager at Tea Junction
Cafe. She holds this position because her experience and deep knowledge about herbal food
can help her carry out her duties easily. She can distinguish which herbal sources are original
and which are artificial, for example swallow's nest. She will be fully responsible for matters
related to suppliers of raw materials for products for Tea Junction Cafe. Inventory control is
also an important task for her so that the problem of shortage of raw materials can be
avoided.
Ms. Yasarah who has qualifications and knowledge in accounting matters was found
to be very suitable to manage matters related to finance and accounting. Any financial
matters will be referred to Ms. Yasarah. The budget will also be prepared by her with the help
of the cooperation of all partners to predict the company's performance in the future.
15
3.0 ENVIRONMENTAL INDUSTRY ANALYSIS
3.1 Market Share Considering Competitors
Based on market research analysis data, it is expected that the market share that Tea
Junction Cafe can achieve is approximately 30% of the total market share as a whole. The
competitor, Tea Junction Tea, which has been operating for a long time, has managed to
control approximately 50% of the total market share and others are controlled by other
restaurants found in Section 7.
3.2 Sales Forecast
3.2.1 Minimum Return on Capital
● For the stability of our business, we expect a minimum capital return of

RM65,165 every month.
● Return of capital is used to cover administrative costs, business costs,
employee salary costs as well as profit for each partner and employee
allowances.
● If the return on capital does not reach the minimum level, it will cause
problems for business operations. For example, if the capital return is
RM62,000 in a month, the profit for each partner will be reduced by RM300
per person. Therefore they only got RM1,200. The cost of doing business will
also be affected by RM1665 which we need to reduce the cost of spending on
fruits. Therefore, to achieve a better profit, the Tea Junction Cafe business
needs to earn at least RM65,165.
● Key of calculate as follows:
* Minimum Capital - Return on Capital = Less Capital

(RM65,165-RM62,000 = RM3165)
* (Actual Profit Shareholder - Adjusted Profit Shareholder) X 5 = Less Liability
Capital
(RM1500 - RM1200) X 5 = RM1500
Less Capital - Liability Capital = RM1665.
In conclusion, we will make sure our business will run smoothly. We will make sure to get a
return of RM65,165 per month.
16
3.3 Target Market Size
The sales that can be generated by Tea Junction Cafe are mainly the result of people living in
the Shah Alam area consisting of Malays, Chinese and Indians as well as others. In general,
the average population is around 53% Malay, 26% Chinese, 15% Indian while the rest of the
population is 6% each. In addition, with an interesting business concept that will attract
tourists who visit the state of Selangor to come to our restaurant.
TOTAL POPULATION BY ETHNICITY IN 2022
District Malay Chinese Indian Others Total
Shah Alam 344,500 169,000 97,500 39,000 650,000
3.4 Market Growth
Malaysia's economic growth is expected to increase in the range of 4-6% per year
until 2026. Therefore, the people are able to spend more because the net income has
increased and this shows that the standard of living of the community has also
increased. With the increase in people's income, they will focus more on quality and tasty
food and drinks so that they can enjoy their more comfortable and luxurious lives.
Therefore, good market economic growth can certainly guarantee that our partnership
business can be run more smoothly and perfectly.
In addition, Tea Junction Cafe chose to venture into the food and beverage
industry because this industry has good potential in the present and future. In these
times of economic recession, the food and beverage industry is one of the least affected
industries. This is because food and drink are the basic needs of human life.
The purpose of establishing Tea Junction Cafe is to provide a low-cost resting

place for workers to release work pressure and strengthen relationships with each other.
This is in line with the needs of today's society that needs a place to rest to release
stress. However, the community cannot afford to go to high-class entertainment centers
such as karaoke, discos and high-performing cafes and cafes. This is because the prices
of food and drinks sold in places like this are very expensive.
17
3.5 Consumer Behavior
The decision of a buyer and potential buyer of Tea Junction Cafe products will be
influenced by several factors and among them are demographic factors such as age,
gender, race, education level and personality. In addition, a consumer's purchase decision
is also influenced by economic factors. In addition, cultural factors are also factors that
influence buyer behavior because it is possible that buyers will be influenced to buy
products by seeing advertisements made through the mass media. Not only that, if there
are customers who like to give feedback, it is also one of the promotion aids for our
products.
3.6 SWOT Analysis
SWOT analysis is a technique used to evaluate the internal environment which is, strengths
and weaknesses and evaluate the external environment which is, opportunities and threats
owned by Tea Junction Cafe.
a) Strength
● Quality of the tea drinks

Offering healthy and quality tea drinks. Tea supplies are sourced locally and
also imported from Japan and China who specialize in tea processing. In
addition, the workers who brew the tea are also trained workers.
● Diverse products
Offers a variety of tea drinks, side dishes such as cakes, fruit juices, eggs and
salads. Customers can choose food and drinks according to their own taste.
● Strategic location
Located in the center of Shah Alam City. It is easy for customers to get to the
cafe because of the perfect transportation system. Parking lots are plentiful
and only charge a small fee, and for motorcycles, motorcycle parking lots are
provided free of charge. Public buses will also go through the bus stop
located in front of the cafe.
● Efficient management system
18
Having specific skills, knowledge, knowledge, experience in a specific field.
With this knowledge, allows business management to become more efficient.
In addition, each partner often communicates with each other in discussions
about business operations and problems faced.
b) Weakness
● There is a lot of direct and indirect competition

There are many competitors that exist in the market, There is some direct
competition which is TeaLive which has been operating in the Commercial
Center for a long time. There is also fierce competition that indirectly such as
KFC, McDonald, Marry Brown, Pizza Hut and others are able to influence the
market in Commercial Centers. Fast food has become the main choice of
consumers nowadays. This creates a strong rivalry.
● The problem of lack of skills among partners and workers

Tea Junction Cafe has only 2 partners and one employee who has experience
in the Tea business and tea product processing. However, these skills can be
completed by conducting seminars, 'on the job training' and so on for all
partners and employees.
● Debt to start a business

Tea Junction Cafe has 5 partners who each contribute capital of RM10,000
each. The rest had to get financing through Hijrah Selangor worth RM80,000.
This has caused our capital return and profit to be affected because we have
to settle the debt first. Our limited income may only be able to cover daily
expenses and not be able to allocate a lot of money on the design of the
dining room, cooking room, promotion, sales, publicity and so on.
c) Opportunity
● The government's policy of encouraging healthy food Malaysian

government policy that encourages Malaysians to adopt a balanced
and healthy diet. Various campaigns whether through electronic
media or print media have been held to increase public awareness to
take care of health. This indirectly expands Tea Junction Cafe's
19
business. This is because we sell a variety of western and eastern
teas that are healthy for the body along with some of the latest tea
variations that follow the latest trends.
● Increased GDP Growth and Fast Economic Growth. Gross Domestic

Product (GDP) is an index used to measure the country's income level,
the standard of living of the community and the existence of
employment opportunities. According to the 2022 Economic and
Budget Report, the country's GDP covers 1-2% this year but the
national economy is targeted at 4-5% this year. This year's GDP is
expected to grow between 1-2% due to the slowdown in the world
economy, especially with the United States on the brink of recession
and the continued poor performance of the Japanese economy.
Malaysia's economy grew by 4-5% this year, led by good services.
● The recovering economy increases the purchasing power of

Malaysians. This means that consumers are able to spend money on
health products such as tea.
d) Threat
● The power and strength of existing competition. Our business

receives threats from competitors that exist in the Shah Alam market.
The competitors have had advantages in terms of concept, purpose,
price, promotion, distribution center, and income.
● Absence of business patent rights. The products produced do not

have patent rights. Therefore, it is easily imitated by competitors.
This situation will reduce sales and further reduce the profit earned.
3.6 Key Success
3.6.1 Key Partner
Key Partner; who is involved in the production of products and moves the business
indirectly. In the business run by Tea Junction Cafe, we will have involved various
intermediaries in business marketing. First, Foodpanda Delivery, Grab Food Delivery
20
and Shopee Food as food delivery agents in the Distribution Channels set by us so
that food can be delivered to customers without the need for customers to come to
the cafe.
We also have regular suppliers to get raw material and source easily with affordable
prices such as Yuitai Teahouse Yuit, Boh Tea Company,Ubat Leong Hin Shop, Pearl
Enterprise, Lam Chicken Farm, Passion Enterprise, TLAS Company.
3.6.2 Key Activities
Employees need to ensure the arrangement of tables and chairs is set up, then the
table needs to be cleaned.
Cashier (the same person as the barista) needs to open a float of money. Float
money is used as the balance's return to customers who paid the cash. In addition,
the ordering system practiced is over-the-counter ordering. The cashier needs to
make sure the customer’s order is accurate and the receipt of the order reaches the
chef. To overcome system problems such as receipts not reaching the cook, staff
use walkie-talkies to communicate with each other to convey information as a
double-check measure. Next, the cashier needs to manage the orders received
through the Delivery platforms and the orders to be delivered to the rider are accurate
and sufficient. Finally, before the business operation ends, the cashier needs to
ensure that the cash in the cashier machine is sufficient and there is no shortage of
money. Staff also need to clean the area of the business premises.
3.6.3 Key Resources
Key Resource refers to an important asset or resource needed to keep a business

activity running. Key Resources has several important key points such as physical
assets, intellectual resources, and human resources. Key Resources have a close
relationship with production factors in economics, which is land, labor, capital, and
entrepreneurship.
● Physical assets include cooking utensils, counter equipment, and dining areas for the
comfort of customers namely chairs, tables, fans, Wi-Fi and lamps.
● No other business uses the motto or logo without permission or without entering into
any collaboration contract.
21
● Human Resources such as chefs and staff are also the most important resources.
Without human resources, production and manufacturing activities slow down and
contribute to failure in business.
● Capital and profits are also Key Resources. Capital is needed to buy stocks of kitchen
items while profits are as a round of capital to pay bills, pay for workers'
accommodation as well as pay allowances and salaries to employees.
22
4.0 DESCRIPTION OF VENTURE
4.1 Product Size, Price and Packaging.
The sales focus is on Beverages, we offer several types of cup sizes that have our
business logo. This is one form of indirect promotion when customers upload on
social sites about our products.
SIZE VOLUME (ml) PRICE
XS 360 ml RM3.50
S 400 ml RM5.00
M 450 ml RM6.50
L 500 ml RM10.00
XL 620 ml RM12.50
What is interesting, the price we offer is cheaper than the price offered by competitors. For
example, most competitors sell at RM6.50 for size S, but we price only RM6.50 for size M.
● Packaging
We divide into 2 types of packaging methods which are:
a) The method of using the cup is for customers who order by Walk in or Pick
Up.
b) The method of using a sealed cup or bottle is used for customers who order
our order through the Delivery Service Platform. This is to avoid the issue of
products bought during the trip being damaged.
4.2 Overcome Monthly Sales Problem
23
● Place (Choose The Right Distribution Channels Structure)
Based on analysis, the business can’t depend on direct selling only but needs to grow
on other platforms too. This is important to get the maximum profit per month. We
decided to register our business as Delivery Services’ Merchant such as Foodpanda’s
Merchant, Grab Delivery’s Merchant and Shopee Food’s Merchant.
For the Distribution Channel plan, we have 2 methods namely:
1) Direct Selling
● Customers walk into our Cafe to order.
● Customers contact us via Whatsapp or Social Media to place orders.
● Customers also can make direct calls to make orders.
● Chat us on Google My Business platform (Features in Google Map
Application.
● We are also ready to build our own Application using Appsheet as a platform
for customers to make an order.
Distribution Channels Structure I: Tea Junction Cafe ▶ End Consumer
2) Indirect Selling
● We are using a Delivery Service Platform such as Foodpanda, Grab Food and
Shopee Food. So we can deliver our product widely and we don't need to pay
any cost of transportation because it will be paid by the customer to Rider.
Our responsibility only pays the commission to the Delivery Service Platform.
Distribution Channels Structure II: Tea Junction Cafe ▶ Delivery Service ▶

End Consumer
4.3 Value Propositions
● Large serving sizes with affordable price

● Offers customers to customize the beverages.
Example:
24
SIZE VOLUME (ml) PRICE
XS 360 ml RM3.50
S 400 ml RM5.00
M 450 ml RM6.50
L 500 ml RM10.00
XL 620 ml RM12.50
● The location is near the university.
4.4 Target of Customers Demand
We need a capital return of RM67,000.00 within a month which needs to sell approximately
11,000 M-sized beverages or sell approximately 6,000 XL-sized beverages.
4.4.1 Price based on cup’s size
SIZE Volume (ml) PRICE
XS 360 ml RM3.50
S 400 ml RM5.00
M 450 ml RM6.50
L 500 ml RM10.00
XL 620 ml RM12.50
Therefore, we only focus on the size of the serving with the price of the offer only without
considering the type and variety of the product.
4.5 Sales Target
25
We are targeting the total sales of each month is RM67,000, which is the sum of variation
products sold. The table below shows how many products (based on cup’s size) we need to
sell in 1 month to get total sales of RM67,000.
We also count the Average as target, which is that we may get RM82,350 in one month if
10,980 units are sold. (The average price is RM7.50)
A) Beverages Target
Average XS Size S Size M Size L Size XL Size Average

Sales (Multi cup
size)
Monthly 67,000 67,000 67,000 67,000 67,000 82,350

(RM)
Price per RM3.50 RM5.00 RM6.50 RM10.00 RM12.50 RM7.50

Unit
Average 19,143 13,400 10,308 6,700 units 5,350 units 10,980 unit
Monthly units units units
Sales
(Units)
(RM67000
/ Price)
Average 638 cups 446 cups 344 cups 223 cups 178 cups 366 cups
Daily Sales
(RM2233) (RM2230) (RM2236) (RM2230) (RM2225) (RM2745)

Sales per
Hour
(Average
sales daily
26
/ 15 hours)
B) Foods and Dessert Target
Cake Herbal Eggs Porridge Average
Average 6240 3120 5000 5150

Monthly Sales
(RM)
Price per Unit RM4.80 RM2.00 RM5.50 RM4.10
Average 1300 1560 909 1256

Monthly Sales
(Unit)
Average Daily 43 52 30 42
Sales
(Unit)
Average Sales 2 3 2 2
per Hour (Unit)
27
4.6 Competitors
According to the research we have done on the market in Shah Alam, we found that there
are 4 main competitors for our business namely Tealive, Yo Mama, Boba Tea House and
Zus Coffee located in Section 7 area.
4.7 Business Timeline
(Short-Term)
August 2022 Launch Our Cafe Free 100 cups of green tea
for early customer (For 7
days)
December 2022 Our sales up to RM110,000 Make a big promotion on

Christmas Day
(Joint Food Festival as

vendor)
April 2023 - May 2023 Our sales may decreases

during Ramadan
June 2023 Increases in sales because

we will open collaboration
opportunities to small
businesses.
or
Rent a vending machine and

place it at UiTM Shah Alam
to gain the customers.
28
5.0 MARKETING ANALYSIS AND COMPETITION
5.1 Goods and Services Offered
Tea Junction Cafe is a cafe with the concept of food and tea drinks, as well as a
place to rest between friends and family members as well as a place for discussion and
a place to read books. Since the Tea Junction Cafe business is a new business concept
in the city of Shah Alam and it focuses on nutritious food, then 70% of the products
offered are herbal foods and the other 30% of the products consist of side foods.
From 70% herbal food, Tea Junction Cafe's products focus on two major
categories, namely tea and food. Tea is divided into Eastern Tea and Western Tea.
Eastern tea consists of three types, namely, semi-ripe tea (Oolong Tea) namely Formosa
Oolong Tea, Tung Ding Oolong Tea (Taiwan), Tie Guan Yin (Shanghai), Xiang Cha Tea
(Hokkien), Tulip Tea (Szechuan), and tea cook (Black tea) namely Boh Tea, Kimen Hong
(Anhui), Dian Hong (Yunnan), Yuehong Gongfu (Canton). Western tea is green tea which
is Jing Long (Kwang Tong), Huang Shan Mao Feng (Hangzhou), Emperor's Tea (Guizhou)
and Emerald Spiral Spring (Jiangshu). Green Tea is a new product concept that
combines vitamins from fruits with nutrients from Chinese tea. In addition, Tea Junction
Cafe also offers other tea products such as Brown Sugar Tea, Bubble Tea, Honey Tea,
Hazelnut Milk Tea, fruit juice, cakes, and herbal eggs.
Fruit juice will use natural fruits, whether local fruits or foreign fruits. For example,
there is orange juice, apple, mango, grape, lemon, kiwi, strawberry, pineapple, and so on.
The cakes that are sold are made by Tea Junction Cafe's own employees. In addition, Tea
Junction Cafe also sells herbal eggs. These herbal eggs have a special and different
taste. This product is still not available in the city of Shah Alam.
5.2 Selection of Target Market.
Tea Junction Cafe's target market includes all age groups, especially all residents
in the Shah Alam area, students at higher education institutions, employees at private
and government agencies and others.
As a business start-up, Tea Junction Cafe only focuses on customers around the
city of Shah Alam, this is because it is easier for them to reach our business premises.
29
This indirectly reduces the cost of promotion to attract customers found around the
Section 7 city. We are also ready to promote our selling products through Foodpanda,
GrabFood and Shopee Food platforms.
In terms of race, the drinks and food products offered by our premises are not
limited to Chinese customers and races only. The non-Chinese market is also being
explored, especially Malays and Indians. Malays are seen as a potential segmentation
because nowadays there are many Malays who try to eat nutritious food and Chinese tea
drinks such as green tea, semi-cooked tea, cooked tea and herbal eggs. Furthermore,
these foods and drinks are halal in terms of cooking. The main purpose is to penetrate
the Malay market segment. Furthermore, by preparing drinks from natural fruits, we are
confident that our business will be successful because most "restaurant beverages" still
use fruit flavor powders to brew water.
5.3 Major Competitors
According to the research we have done on the market in Shah Alam, we found that there
are 4 main competitors for our business namely Tealive, Yo Mama, Boba Tea House and
Zus Coffee located in Section 7 area.
5.3.1 Strengths and Weaknesses of Competitors
● Strength of competitors
The most significant strength is that they have dominated a relatively wide
market in Malaysia. Due to having been operating earlier, the reputation of
his business has been known to the public. In addition, they also have
existing and loyal customers. In addition, the food and drinks provided are
relatively cheap. This is because they have suppliers who supply raw
materials at a low cost. They also usually buy in bulk. This is also one of
the reasons why the food and drinks offered by him are cheap. For those
reasons, their operating costs also become cheap. In addition, they also
offer approximately 40 types of food and drink options for customers to
choose from.
● Weaknesses of competitors
30
The availability of products on the menu is always unavailable due to the
supply always running out. The taste of fruit drinks is also not premium
because they do not use real fruit but only use fruit flavor powder. The
preparation of food and drinks is also quite slow due to a less systematic
way of working. Not only that, the absence of Wi-Fi facilities also affects
the number of customers at a certain time.
5.4 Sales Forecast
Table of Sales forecast for 5 years:
Month Sales Estimates(RM)
August 2022 62,000.00

September 2022 67,000.00
October 2022 70,000.00
November 2022 100,000.00
December 2022 110,000.00
January 2023 70,000.00
February 2023 75,000.00
March 2023 80,000.00
April 2023 70,000.00
May 2023 65,000.00
June 2023 105,000.00
July 2023 90,000.00
Total Year 1 964,000.00
Total Year 2 840,000.00
Total Year 3 940,000.00
Total Year 4 820,000.00
Total Year 5 804,000.00
MONTH Estimated Sales(RM)
Ogos 2022 62,000.00

September 2022 67,000.00
October 2022 70,000.00
31
November 2022 100,000.00
December 2022 110,000.00
January 2023 70,000.00
February 2023 75,000.00
March 2023 80,000.00
April 2023 70,000.00
May 2023 65,000.00
June 2023 105,000.00
July 2023 90,000.00
Number of years 1 (Aug 2022 - July 2023) 964,000.00
Number of years 2 (August 2023 - July 840,000
2024)
Number of years 3 (Aug 2024 - July 2025) 940,000

Number of years4 (Aug 2025 - July 2026) 820,000
Number of years 5 (Aug 2026 - July 2027) 804,000
* Find sales of Jan 2023 - Dec 2023
● Number of years 1 - ( amount sales August 2022 until December 2022) = amount
sales January 2023 till July 2023.
RM 964,000 - RM 409,000 = RM 555,000.
Jan 2023 - July 2023 = RM 555,000
● Average Sales August 2023 till December 2023 = Number of years 2 / 12 month
RM 70,000 = RM 840,000 / 12 months
August 2023 till December 2023 = (RM 70,000 x 5 Months)
August 2023 till December 2023 = RM 350,000
Sales January 2023 till December 2023 = RM 555,000 + RM 350,000
RM 555,000 + RM 350,000 = RM 905,000
Sale July 2023 - till Dec 2023 = RM 905,000
32
* Find sales of 2024
● Sales Jan 2024 till July 2024
Number of years -2 / 12 months
RM 840,000 / 12 = RM 70,000
Jan 2024 till July 2024 = RM 70,000 x 7 months
RM 490,000 = Sales Jan 2024 till July 2024.
● Sales Aug 2024 till Dec 2024
Number of years 3 / 12 = RM 78,333.33
RM 78,333.33 x 5 months = RM 391,666.65
RM 490,000 + RM 391.666.65 = RM 881,666.65
* Find sales of 2025:
● Sales Years-3 / 12 months
RM 940,000 / 12 months = RM 78,333.33
Jan 2025 till July 2025 = RM 78,333.33 x 7 = RM 548,333.31
● Sales Years-4 / 12
820000 / 12 = RM 68,333.33
Aug 2025 till Dec 2025 = RM 68,333.33 x 5 = RM 341,666.65
RM 548,333.31 + RM 341666.65 = RM 889,999.96
33
Bar Chart of Sales Forecast
Based on the following Bar Chart, it shows the Sales Forecast in the first year, where
sales are increasing from August 2022 to December 2022. Then in December 2022 - January
2023 there will be a decrease of 36%. Then in January 2023 to March 2023 there will be an
increase of 12% then a decrease of 12% from March 2023 to May 2023. It is expected that
sales will jump again by 62% in May 2023 - June 2023.
In the second and subsequent years, we did not plan carefully because we focused
only on the first year. However, we will ensure that our return on capital will reach a minimum
level of at least RM804,000 within a year. (804,000 ÷ 12 months = RM67,000 per month)
5.4.1 Customer Segments
The target customers involved are regular customers, return customers, and potential
customers. Our target customer also consists of locals regardless of the age and income of
the customers. This is because we still offer a menu of various affordable prices.
Students and people with good salaries are also our target customers.
5.5 Product Sales Plan and How to Compete with Competitors.
To achieve sales of RM67,000 per monthly, we have 2 forecasting methods:
34
i) To reach RM67,000 within 1 month, we need to sell 10,308 quantities of
products worth RM6.50. (10,308 X RM6.50) We will focus on indirect selling
which is through the Delivery Service Platform and our Target Customers are
UITM Shah Alam students. To attract students' interest, we will offer a cup
with size M at a price of RM6.50. While other companies offer S cup size for
the price of RM6.50.
ii) To reach RM67,000 within 1 month, we need to offer more attractive products
such as offering various toppings and custom drink mixing. Every topping and
mixing will be charged extra. We will also sell a larger serving size which is
cup size XL with price RM12.50.
In this way, we can attract customers because most beverage companies (competitors) only
offer cups with L size for RM12.50. For method (b), we only need to sell 5360 products that
cost RM12.50 within 1 month. However, this is only a method to achieve the predicted target.
We will try harder by offering food such as cake as a side order.
Average XS Size S Size M Size L Size XL Size Average

Sales (Multi cup
size)
Monthly 67,000 67,000 67,000 67,000 67,000 82,350

(RM)
Price per RM3.50 RM5.00 RM6.50 RM10.00 RM12.50 RM7.50

Unit
Average 19,143 13,400 10,308 6,700 units 5,350 units 10,980 unit
Monthly units units units
Sales
(Units)
(RM67000
/ Price)
35
Daily Sales
(RM2233) (RM2230) (RM2236) (RM2230) (RM2225) (RM2745)

Sales per
Hour
(Average
sales daily
/ 15 hours)
Cake Herbal Eggs Porridge Average
Average 6240 3120 5000 5150

Monthly Sales
(RM)
Price per Unit RM4.80 RM2.00 RM5.50 RM4.10
Average 1300 1560 909 1256

Monthly Sales
(Unit)
Average Daily 43 52 30 42
Sales
(Unit)
Average Sales 2 3 2 2
per Hour (Unit)
5.5 Marketing Strategy
A marketing strategy is a comprehensive long-term plan that is carefully made in

order to achieve several goals. This marketing strategy also plays an important role in
36
determining the success of a business. We emphasize 5 things namely Product, Price, Place
(Distribution Channels), Promotion and Consumer Behavior.
● Product Strategy and Pricing.
The main objective of Tea Junction Cafe is to produce this food and beverage
product because it has a wide market potential. The products produced by Tea
Junction Cafe also emphasize the nutritional content and quality of the product.
Therefore, it is in line with the consumer behavior of the local community. The price is
cheaper than if compared with other competitors.
● Place (Choose The Right Distribution Channels Structure)
Based on analysis, the business can’t depend on direct selling only but needs to grow
on other platforms too. This is important to get the maximum profit per month. We
decided to register our business as Delivery Services’ Merchant such as Foodpanda’s
Merchant, Grab Delivery’s Merchant and Shopee Food’s Merchant.
For the Distribution Channel plan, we have 2 methods namely:
1) Direct Selling
● Customers walk into our Cafe to order.
● Customers contact us via Whatsapp or Social Media to place orders.
● Customers also can make direct calls to make orders.
● Chat us on Google My Business platform (Features in Google Map
Application.
● We are also ready to build our own Application using Appsheet as a platform
for customers to make an order.
Distribution Channels Structure I: Tea Junction Cafe ▶ End Consumer
2) Indirect Selling
● We are using a Delivery Service Platform such as Foodpanda, Grab Food and
Shopee Food. So we can deliver our product widely and we don't need to pay
37
any cost of transportation because it will be paid by the customer to Rider.
Our responsibility only pays the commission to the Delivery Service Platform.
Distribution Channels Structure II: Tea Junction Cafe ▶ Delivery Service ▶

End Consumer
● Promotion
➢ Promotion Strategy
■ We will provide a Royalty Card where customers will get 1 free drink
for every 10 purchases.
■ We will provide a lucky draw box for lucky draws for customers who
buy our products over RM20 in one receipt. They need to put a name
and phone number to be contacted. They stand a chance to win a free
meal.
■ We will carry out "Corporate Social Responsibility". It is an indirect
promotion in addition to helping the community. For example, we
distribute free porridge in certain Residential Colleges in UiTM Shah
Alam.
● Promotion Platform
a) Service Delivery Platform

○ Offer Free Delivery for orders more than RM30.
b) Social Media Platform

○ Make an ad which targets nearby people in radius 10 KM.
○ Staff need to make a Live on Instagram to get Public Relation
with customers.
○ Make short video of roleplay on youtube and stories on social
media, the staff need to participate in this section to get more
allowance.
● Open Agent Opportunity to students who want to resell our product. We will
pack the beverages in bottles and prepare boxed ice.
38
● Consumer Behavior
★ If observed nowadays, many young people who work or are still studying, are
greatly influenced by the new drink trend. They are willing to use their
finances to fulfill their desire to try something new.
★ In the area of Section 7 of the Commercial Center, there are Chinese people
who are our target customers. They are very familiar with traditional herbal
and tea-based products even though they live in a modern lifestyle.
★ Many students are looking for a Cafe that is quiet and not noisy, as well as to
relax.
5.6 Channels
Channels are defined as the avenues through which your customer comes into contact with
the business and becomes part of the sales cycle.
5.6.1 Social Media
Used social media channels as a medium to promote the eatery. Always reposts pictures
related to our brand. We always reply and respond to our customers. We always broadcast
live on social media (Facebook), which is a platform that is utilized to engage with existing
consumers while simultaneously attracting new clients. Additionally, we will take a picture of
a client and share it on social media platforms such as Facebook.
5.6.2 Corporate Social Responsibility
In addition, run Corporate Social Responsibility which is a form of international private

business self-regulation which aims to contribute to societal goals of a philanthropic,
activist, or charitable nature by engaging in or supporting volunteering or ethically oriented
practices. (Social Responsibility – VIS, n.d.). We will prepare free meals such as giving
porridge. Corporate Social Responsibility has indirectly helped the business grow and be
known by the local community.
39
6.0 OPERATIONS AND PRODUCTION PLAN
Operational planning is an important process in the production of a product. The

purpose of the operational plan is to provide guidance to the organization regarding the
tasks that will be carried out later. It covers the transformation process that converts all
inputs into desired outputs. This operational plan is also required to determine the selection
of the production process, the layout of the operating space, the setting of the necessary
facilities, quality control, planning and management of the company's resources so that the
operational process can be carried out more efficiently and effectively.
In addition, it also aims to minimize costs and maximize profits as well as strive to increase
the utility of consumer suits for the products that our business will offer.
6.1 Location’s Plan & Advantages
It is carried out in the space of a 'shop lot' building where the monthly rental cost is
as much as RM1200. Renting a business space in this Commercial Center area can save on
expenses. We have conducted research and found that if we do business in Section 7
Commercial Center, our business will be successful because there are many students and
private workers renting residential places in this shop lot.
Here is the location map of Tea Junction Cafe: 3.067141,101.490183
40
6.2 Floor’s Plan and The Renovation Cost
- Renovation Cost: RM24,000.00 (It’s assume as Fixed Asset)
41
- Monthly rent: RM1200.00
6.3 CHART OF OPERATIONAL PLAN
We will hire 7 employees to handle the operation, which every employee needs to learn and
practice on how to brew the tea. The purpose is to make sure the operational of business
can run even though the Barista Staff have an emergency; subject to absence. Each staff
member will be training and we will serve the SOP on how to brew the tea.
Morning Shift will involve 3 employees to work, while Evening Shift will involve 4 employees.
At morning shift, it will involve Waiter, Baker and Barista. The waiter is the person who needs
help Baker and Barista. While on the evening shift, The cleaner and waiter need to help
Baker and the Barista's section.
42
6.4 Hours of Operation
Our restaurant's operating hours are from 9:00 am to 12:00 pm every day. This means we
operate over 8 hours which is 16 hours of operation.
Because of this, each employee will work according to shifts such as each employee will
work for 8 hours. (8 hours x 2 shifts = 16 hours).
If an employee of a shift cannot attend for a reason, the employee is obliged to work
overtime for a maximum of 4 additional hours. The next 4 hours will be managed by partner
members or we will open opportunities for our employees to work overtime even if they are
assigned to another department.
43
6.5 Basic Process of Brewing Tea and Cooking Herbal Eggs
A) Traditional Series Tea
How to brew tea actually depends on the degree of oxidation of the tea leaves. In general,
there are three stages of oxidation (fermentation) of tea, namely unfermented tea,
semi-fermented tea and fully fermented tea.
I) Raw tea (Green Tea)
This raw tea is also called green tea. This raw tea has a special feature which is that the tea
leaves still retain their green color after brewing. Green Tea has many brands (according to
the place of production) such as Jing Long (Kwang Tong), Huang Shan Mao Feng
(Hangzhou), Emperor's Tea (Guizhou) and Emerald Spiral Spring (Jiangshu).
How to brew raw tea or green tea is as follows:

1. Put the green tea leaves into the teapot, fill about 1/3 of the pot.
2. The ratio of tea to water is one cup (3 grams) of tea to 5-7 oz of water.
3. Heat the water until it boils for 10 seconds. Let the temperature drop to 85oC. The
temperature of the water is emphasized because if the water temperature is too high,
this will cause the green tea leaves to turn yellow and further affect its fragrance.
4. Pour water over the tea leaves in the pot.
5. Soak green tea leaves for 2 minutes. Then pour the tea into the teacup.
(After that, it can be mixed with any ingredients according to the menu or customer
request).
44
II) Half-brewed tea (OolongTea)
Half-ripe tea is where the color of the leaves is brown-green. The processing method is more
or less the same as green tea. However, it emphasizes the process of 'greening' (zuo qing /
peng qing) which is putting partially withered tea leaves into a bamboo basket and shaking it
so that the leaves rub against each other.
An example of semi-raw tea is Oolong Tea, where it also has various brands according to the
place of production, such as Formosa Oolong Tea, Tung Ding Oolong Tea (Taiwan), Tie Guan
Yin (Shanghai), Xiang Cha Tea (Hokkien), Tulip Tea (Szechuan).
The steps to brew semi-brewed tea or Oolong tea are as follows:

1. Put the half-cooked tea leaves into the teapot, about 1/3 of the pot.
3. Heat the water until it boils for 10 seconds. Then pour hot water into the pot. (It
should be remembered that the ideal water temperature for brewing semi-ripe tea
leaves is 90oC-100oC, so that the fragrant smell of tea leaves can spread).
4. Wait 5 minutes and then pour the water out of the pot.
request)
45
III) Cooked tea (Black Tea / Ceylon Tea)
Ripe tea is where the tea leaves have a dark and bright reddish-brown color and a
long-lasting and strong taste. An example of cooked tea is black tea, also known as Ceylon
tea or red tea. This tea is very popular among Westerners. Among the famous types of
cooked tea are Boh Tea, Kimen Hong (Anhui), Dian l Hong (Yunnan), Yuehong Gongfu
(Canton).
The steps to brew cooked tea are as follows:

1. Put the cooked tea leaves into the teapot, fill about 1/3 of the pot.
3. Heat the water until it boils for 10 seconds. Then directly pour over the tea leaves
in the pot. (It should be remembered that the ideal water temperature for brewing
semi-ripe tea leaves is 90oC -100oC, so that the fragrant smell of tea leaves can
spread.)
4. Wait 5 minutes and then pour the water out of the pot to be ready to drink.
request)
46
IV) Herbal Series Tea
This process involves the following steps:

1. Put 2-3 spoonfuls of cooked tea leaves (Ceylon Tea) into a large glass.
2. Pour boiling water (1000 C) into a large glass, approximately filling 3/5 of the glass
space.
3. Put 1 tablespoon of dried flower pieces (the type according to the customer's
order) into a large glass. Cover the glass with a special lid and soak for 5 minutes.
4. Then pour the water into a small glass and it is ready to drink.
V) Tea Type 'Pearl and Milkshake Series'
This process involves the following steps:

1. Put 2-3 spoons of Ceylon Tea leaves into the filter and place the filter into the bowl.
2. Pour about 100 ml of water into the kole and leave for 1.5 minutes.
3. Then pour the tea into a glass and add 1 tablespoon of condensed milk and stir
until it mixes with the tea.
4. Put liquid of various flavors (according to the customer's wishes, such as coffee,
chocolate, strawberry and honey) 2 inches high into a special cone-shaped container.
5. Put milk tea water into the container.
6. Add ½ spoon of pearls made of flour, where
sago-like shape into the container.
7. Add 3 spoons of ice cubes and close the container with the lid.
8. Shake it for 1.5 minutes and then pour it into a transparent plastic glass.
9. This tea is ready to drink.
47
VI) Herbal Egg Cooking Process
'Tea leaf' eggs are chicken eggs cooked with spices that consist of various types of
traditional Chinese medicine. The process of cooking this egg involves the following steps:
1. Chicken eggs will be boiled until cooked.
2. The eggs will be broken and put into the pot to be cooked.
3. Then put spices consisting of various medicines into the pot.
4. Add sugar, soy sauce and salt into it. The amount of sugar, salt and soy sauce will
depend on the number of eggs cooked. The quantity of sugar must exceed that of
salt and soy sauce.
5. The eggs are cooked for 5 hours, to ensure that the spices are soaked in the egg
filling.
6. After 5 hours, the eggs will be ready for sale.
48
6.6 Machine and Utilities (Fixed Asset)
Price per Total Cost

No Quantity unit (RM) (RM) Source
Teaware - Ceramic
1 Tea Set 8 80 640 Yuitai Teahouse
Teaware - Clay-Tea
2 Set 5 100 500 Yuitai Teahouse
Tea Cups
*Brown small tea
cups
*Terra cotta small
tea cups
*Shallow tea cups 1 set 30 30
(Yellow) 1 set 30 30
*Shallow tea cups 1 set 45 45
3 (Brown) 1 set 45 45 Yuitai Teahouse
4 Teapot 4 20 80 Yuitai Teahouse
5 Small Kettle 15 20 300 Perniagaan Elektrik WB
6 Tea ship 20 5 100 Yuitai Teahouse
7 Strainer / Filter 5 2.5 12.5 Great Way Enterprise
8 Water Container 2 10 20 Great Way Enterprise
Transparent Glass
*High straightening 30 8 240
*Low convex 20 6 120
9 *High thickened 10 9.50 95 Samitha Enterprise
Plastic Glass
*Cone shape
*Straight high 20 3 60
10 shape 20 2.50 50 Samitha Enterprise
11 Pearl & Milk Tea 4 20 80 Great Way Enterprise
Water Heater Hup Seng Elektrik Trading

12 Mattresses 15 15 225 Co.
13 Fire-Burning Tools 5 5 20 Samitha Enterprise
Glass Plates
*Small 50 5 250
14 *Large 50 8 400 Samitha Enterprise
15 Ceramic Bowls 30 4 120 Samitha Enterprise
Hup Seng Elektrik Trading

16 Cooker (large size) 2 420 840 Co.

17 Refrigerator 1 250 250 Co.
49
18 Fridge 1 8000 8000 Co.

19 Water Heater 1 125 125 Co.

20 Water Filter 1 800 800 Co.
Spoon and Fork

*Ceramic spoon
*Iron spoon 40 0.50 20
*Long plastic 50 1.00 50
spoon 50 0.30 15
21 *Iron fork 50 1.00 50 Samitha Enterprise
Knife
*Large 3 25 75
*Medium 5 18 90
22 *Small 4 10 40 Samitha Enterprise

23 Gas Stove 1 80 80 Co.
24 Pan (large) 2 55 110 Samitha Enterprise
25 Spatula 2 8 16 Samitha Enterprise

26 Oven 2 1500 3000 Co.
Perniagaan Perabot Weng

27 Desk 20 70 1400 Tai
Perniagaan Perabot Weng

28 Chair 80 15 1200 Tai

29 Mixer 2 150 300 Co.

30 Blender 2 55 110 Co.

31 Grinder Machine 2 60 120 Co.
32 Mold 20 6 120 Grand Enterprise

33 Air Conditioner 4 1500 6000 Co.
Lighting
34 Completion Tool 8 25 200 Perniagaan Elektrik Osman
35 Another Equipment 3521.5
TOTAL 30,000
50
6.7 Monthly Requirements and Pricing
6.7.1 Raw Materials (Every Month)
The following are the raw materials required to carry out business operations. Our company
sets a maximum expenditure rate of raw materials of only RM20,000 monthly which means
we can raise RM67,000 sales. So, the stock of raw material will add if sales exceed
RM67,000 in one month.
If there are economic factors such as price increases, 'release costs' and 'options' will be
applied to overcome economic problems.
Types Supplier Price per unit Estimated Monthly Needs Terms Of

Purchase
Quantity Total(RM)
Green Tea Leaf Yuitai Teahouse RM220/canned 15 3300
Oolong Tea Yuitai Teahouse RM160/canned 7 1120

Leaf
Ceylon Leaf Syarikat Boh RM85/canned 23 1955

Tea
Dried flowers Kedai Ubat RM20/packs 5 100

pieces Leong Hin
Orange RM0.60/unit 300 180
Apple RM0.60/unit 300 180
Honeydew RM8.33/kg 60kg 499.8
Carrot RM2.50/kg 60kg 150
Strawberry RM12.00/kg 50kg 600
Watermelon RM4.00/kg 50kg 200
Blueberry RM6.00/kg 60kg 360
Grape RM10.00/kg 60kg 600
Guava RM4.00/kg 50kg 200
Mango RM10/kg 60kg 600
Pearl Pearl Enterprise RM24/pack 10 packs 240
Carton Milk RM5/kg 120kg 600
51
Condensed Milk RM2.40/canned 120 canned 288
Eggs Lam Chicken RM0.43/unit 6000 units 2580

Farm
Flour Passion RM2.60/kg 150kg 390

Enterprise
Margarine RM9/kg 80kg 720
Sugar RM2.85/kg 360kg 1026
Chocolate Bar RM11.20/bar 15 168
Baking Soda RM2.40/unit 6 14.4
Spices RM3.50/packs 80 280
Soy Sauce RM7.90/kg 5 39.5
Salt 0.5/kg 5 2.5
Ice Syarikat TLAS RM4/pack 500 2,000
Another Needs 1606.80
RM20,000
52
6.7.2 Packaging Cost and
Price (Every Month)
For packaging costs, we set the maximum rate of expenditure to be RM2000.00 only and
cannot be more than that. The following is a suggested quantity whose expenditure should
not exceed RM2000.00
PRICE PER UNIT QUANTITY CONDITION TO QUANTITY

BUY: 1000 PCS
(Price per unit x

1000)
XS CUP 0.26 1000 RM260 1
S CUP 0.30 1000 RM300 1
M CUP 0.31 1000 RM310 1
L CUP 0.32 1000 RM320 1
XL CUP 0.36 1000 RM360 1
STRAW 0.05 1000 RM50 1
ANOTHER COST RM400
AMOUNT RM2000
53
7.0 ORGANIZATION PLAN
Organizational planning is a way for an organization to manage and handle all

business affairs in a systematic and effective manner. It also aims to ensure that every
responsibility and task can be carried out as best as possible to achieve the organization's
goals.
7.1 Organizational Introduction
Tea Junction Cafe is a business run in Seksyen 7 Commercial Center, Shah Alam. The
location is a strategic location where it becomes the focus of the community around it to
meet their needs and wants. Around the Tea Junction Cafe business building there are also
other businesses that also sell various types of food and drinks. It somewhat competes with
Tea Junction Cafe and requires a more systematic marketing strategy for other businesses.
7.2 Ownership Structure
The ownership is shared with a partner. (Refer Organization Chart for Information)
7.3 Infrastructure Facilities
Infrastructure facilities are a basic requirement that plays an important role in

running a business smoothly and easily. There are various facilities provided including
facilities that we provide to provide comfort to customers. It covers electricity and water
supplies such as sinks, smartphone charge areas, toilets, aircond, internet network and there
are also security officers provided by the authorities. All these facilities are for the benefit of
customers and also employees to facilitate the daily operations of the organization.
54
7.4 Organization Chart
55
7.5 Position and Number of Employees
POSITION NUMBER OF STAFF QUALIFICATIONS SOURCE
General Manager 1 Degree Partner
Organization Manager 1 Degree Partner
Finance Manager 1 Degree Partner
Marketing Manager 1 Degree Partner
Operations Manager 1 Degree Partner
1. Have skills such as art and

interest.
2. Has an interesting personality.
3. Have a passion for learning.
4. Opening job opportunities for
people with disabilities. (Disabled
Baker Person) *Restricted to 1 Disabled
Barista Person only
Waiter
Cleaner *Will be considered during the
interview. Locals
Table of Position and Number of Employees
56
7.6 Partner Benefit Plan and Employee Salary
POSITION
NUMBER
EMPLOYEES
OF
MONTHLY INCOME
EMPLOYER’S EPF
-13%
SOSCO
-2% ↔
TOTAL
Manager 1 RM 195 RM30 RM1725
Organization
Manager 1 RM 195 RM30 RM1725
Marketing
Manager 1 RM195 RM30 RM1725
Operation
RM7500
Finance (Shared equally)
RM1650×2 RM214.50×2 RM33×2 RM1894×2

Barista 2 RM3300 RM429 RM66 RM3788
RM1600x2 RM208×2 RM32×2 RM1840×2

Cake Maker 2 RM3200 RM416 RM64 RM3680
1500 x 2 RM195 x 2 RM30 x 2 RM1725X2

Waiter 2 RM3000 RM390 RM60 RM3450
Cleaner 1 RM1500 RM195 RM30 RM1725
↕
Total
12 RM18,500 RM2795 RM430 RM21,268
Table of Partner Benefit Plan and Employee Salary
*Minimum Salary 2022: RM1500.00 (Including Employee Share EPF Contribution)
7.7 Incentives to Employees
Our company also attaches great importance to incentives for employees to foster
commitment among them in making our business a success while also improving the quality
of work.
● Bonus
Bonuses will also be given to employees based on the profits earned by the company
at the end of each business year.
57
● Allowance
○ An attendance allowance of RM20 will be given to every employee who is fully
present and comes to work early
○ Compensation allowance is given if the employee works on a Public Holiday
or Public Holiday.
● Sick and emergency leave

Paid leave will be given to employees who experience pain or emergencies such as
traffic accidents, family problems and so on. Seven days a year will be given for paid
leave.
● Maternity leave
Paid leave for one month will be given to female employees who give birth and to
contribute the leave to the next month, it will be counted as unpaid leave.
● Annual leave
Annual leave of 7 days will be given to employees who have served for one year and
14 days to employees who have served the company for 2 years will be allocated to
each employee. While for employees who have served for 3 years, their leave is 20
days.
● Salary
Wages are promised to be paid on time and salary increases will be given to
employees based on their ability, attitude, and performance achieved by them. Salary
increases will also be assessed and made annually.
● Appreciation
Appreciation in the form of awards will be held once every three months. Those who
successfully obtain the award have the opportunity to win a tour package as a sign of
the company's appreciation to the employees.
58
7.8 Basic Office Requirements of Tea Junction Cafe (Fixed Office Assets)
NM.OF
NM. EQUIPMENT UNITS PRICE(RM) TOTAL
1 Laptop 1 RM3000 RM3000
2 Printer 1 RM300 RM300
3 Telephone 1 RM70 RM70
4 Mineral Water Pot 1 RM500 RM500
5 Cabinet 2 RM300 RM600
6 Desk 5 RM100 RM500
7 Chair 5 RM58 RM290
8 Air Purifier 1 RM500 RM500
9 Surplus Allocation 1 RM240 RM240
TOTAL RM6000
● Allocation of additional Allowance will be given to employees who use their own
laptops.
● The office rental rate is also not required because the office site is owned by Puan
Asyiqin. She contributed the site to the partners.
59
8.0 FINANCIAL PLAN
This financial plan is a report that explains in detail about the finances of a business such as
financial flow, profit and loss flow, balance sheet and so on. A financial plan where it is
important to achieve our business goals. In addition, the financial plan is an assessment to
see the financial situation in the future of our Cafe by using variables and current situations
to predict financial flows, asset values and as in the future.
The components found in the financial plan are as follows:
1. Funding sources and start-up expenses

2. Hijrah Selangor loan payment schedule
3. Asset depreciation schedule
4. Financial flows
5. Profit and loss flow
6. Balance sheet project
7. Analytical ratio
60
8.1 START-UP COST
FIXED ONE-TIME
NO START-UP COST ASSET PAYMENT TOTAL
CAPITAL EXPENDITURE:
1 ADMINISTRATIVE
6,000
Office Equipment and Asset 6,000
CAPITAL EXPENDITURE:
2 OPERATION
Cafe Equipment and Asset 30,000 30,000
3 OTHER EXPENSES
Business License 300 300
Business Registration 150 150
Building Deposit (Cafe) 11,000 11,000
Signboard 2000 2000
Business Card 1000 1000
25000
Cafe Renovation 25,000
Internet Pages 2000 2000
Water/Electricity/Telephone
Deposit 2000 2000
Wiring Cost 4500 4500
4 PRE-MARKETING
Launch Ceremony 10,000 10,000
Raw Material for

Pre-Launching Product 5000 5000
Digital Marketing 1050 1050
TOTAL START-UP COST 36,000 64,000 100,000
61
Based on the capital and costs that have been calculated, we found that our capital is
sufficient to start administrative and business operations. There is a surplus of RM5,000
after we make an estimate between the business capital and the initial cost to start the
business.
The excess will be deposited into the Company's Bank account as 'floating' money.
62
8.2 Working Capital
Expense Cost
Things (Monthly) ADMINISTRATIVE OPERATIONAL
Employee Salary and

Partner Profite 18,500 7,500 11,000
Debt Liability 900 0 900
Insurance 1200 0 1200
EPF CONTRIBUTION 2795 975 1820
SOCSO 430 150 280
MISCELLANEOUS
EXPENSES (Including
Overhead)
Water Bill 200 20 180
Telephone Bill 70 0 70
Electricity Bill 200 20 180
Wi-Fi Bill 180 90 90
Gas Expense 900 0 900
Stationery and
accessories 50 50 0
Delivery Services
(Foodpanda, Grab
Food dan Shopee
Food Commission) 15,000 0 15,000
Shop Rental 1,200 0 1,200
Raw Material Cost 20,000 0 20,000
Cost of Packaging
Materials 2,000 0 2,000
Total Working
Capital 63625 8,805 54,820
Total Working
Capital + 5%
Contingencies 66,806.25 9,245.25 57,561
63
8.3 START-UP CAPITAL AND FINANCING
The amount of financial start-up required by our Cafe is as much as RM 100,000, of which
RM 50,000 is capital shared with partners and RM 50,000 is financing from Hijrah Selangor.
Source Amount (RM) Details
Investment from partners 50,000 Each partner contribute

RM5,000
Hijrah Selangor Loan 50,000 Ujrah: 8% per annum
Total 100,000
8.3.1 "Hijrah Selangor" Financing Payment Schedule Period
Total Financing : RM 50,000
Ujrah Rate : 8% (RM4000.00)
Time Period : 5 Years (60 Months)
Method : Straight Line Method
Years Principal Interest Principle Interest Total Loan Total

Payment Payment Balance Balance Annual Balance Monthly
(RM) (RM) (RM) (RM) Payment (RM) Payment
(RM) (RM)
50000 4000 54,000
2022 5,000 400 45000 3600 5,400 48,600 RM900
2023 10,000 800 35000 2800 10,800 37,800
2024 10,000 800 25000 2000 10,800 27,000 (RM900
2025 10,000 800 15000 1200 10,800 16,200 X 60
20268 10,000 800 5000 400 10,800 5,400 Month)
2027 5,000 400 0 0 5,400 0
** The negative rate (-RM6,400.00) is the excess rate paid to Hijrah Selangor as Ujrah Cost.
64
8.4 CASH FLOW STATEMENT
Pro Forma Statement of Cash Flows for the First 3 Years of Operation Tea Junction Cafe
Pro Forma Statement of Cash Flows for the First 3 Years 5 months of Operation
Tea Junction Cafe
Cash Flow Statement For The First 3 years 5 months
2022
(August -
December) 2023 2024 2025
RM RM RM RM
CASH FLOW
Financing Hijrah
Selangor 50,000 0 0 0
Accumulative of
Capital
(Shareholders) 50,000 0 0 0
sales 409,000 905,000 881,666.65 889,999.96
TOTAL CASH
INFLOW 509000 905000 881666.65 889999.96
CASH PAYMENT
Administrative
and Operational
Expenses
Employee Salary
and Partner
Profite 92,500 222,000 222,000 222,000
Debt Liability 4500 10800 10800 10800
Insurance 6000 14400 14400 14400
EPF
CONTRIBUTION 13975 33540 33540 33540
65
SOCSO 2150 5160 5160 5160
MISCELLANEOUS
EXPENSES
(Including
Overhead)
Water Bill 1000 2400 2400 2400
Telephone Bill 350 840 840 840
Electricity Bill 1000 400 400 400
Wi-Fi Bill 900 2160 2160 2160
Gas Expense 4500 10800 10800 10800
Stationery and
accessories 250 600 600 600
Delivery Services
(Foodpanda, Grab
Food dan Shopee
Food
Commission) 75,000 180,000 180,000 180,000
Shop Rental 6,000 14,400 14,400 14,400
Raw Material Cost 100,000 240,000 240,000 240,000
Cost of Packaging
Materials 10,000 24,000 24,000 24,000
CAPITAL
EXPENDITURE:
ADMINISTRATIVE
Office Equipment
and Asset 6,000
CAPITAL
EXPENDITURE:
OPERATION
Cafe Equipment
and Asset 30,000
OTHER EXPENSES
Business License 300
Business
Registration 150
Building Deposit
(Cafe) 11,000
66
Signboard 2000
Business Card 1000
Cafe Renovation 25000
Internet Pages 2000
Water/Electricity/
Telephone
Deposit 2000
Wiring Cost 4500
PRE-MARKETING
Launch Ceremony 10,000
Raw Material for

Pre-Launching
Product 5000
Digital Marketing 1050
TOTAL CASH OUT

FLOW 418,125 761,500 761,500 761,500
EXCESS/DEFICIEN
CY 90,875 143,500 120,167 128,500
START CASH
BALANCE - 90,875 234,375 354,542
ENDING CASH
BALANCE 90,875 234,375 354,542 483,042
67
8.5 INCOME STATEMENT
8.5.1 PRODUCTION COST PRO FORMA STATEMENT
2022 (AUGUST - 2023 2024 2025

DECEMBER)
Operational
Expenses
MINUS:
OPERATING AND
ADMINISTRATIVE
EXPENSES 92,500 222,000 222,000 222,000
Employee Salary
and Partner
Profite 4500 10800 10800 10800
Debt Liability 6000 14400 14400 14400
Insurance 13975 33540 33540 33540
EPF
CONTRIBUTION 2150 5160 5160 5160
SOCSO
MISCELLANEOUS
EXPENSES
(Including
Overhead) 1000 2400 2400 2400
Water Bill 350 840 840 840
Wi-Fi Bill 4500 10800 10800 10800
Gas Expense 250 600 600 600
Stationery and
accessories 75,000 180,000 180,000 180,000
Delivery Services
(Foodpanda, Grab
Food dan Shopee
Food Commission) 6,000 14,400 14,400 14,400
Shop Rental 6,000 14,400 14,400 14,400
Business License 300 300 300 300
208,425 497,800 497800 497800
68
8.5.2 Proforma Business Income
Income
Income Statement Income Statement Income Statement Statement for
Proforma Business for the Half Year for the Year Ending for the Year Ending the Year Ending
Income Ending 2022 2023 2024 2025
RM RM RM RM
SALES 409000 905000 881667 889999.96
LESS:COST OF
GOODS SOLD
Initial Inventory 0 64,166 45834 64166
Add:Inbound
Transportation 0 0 0
add: Purchase 100,000 240,000 240,000 240,000
add: Packaging
Stock 10,000 24,000 24,000 24,000
110,000 328166 309834 328166
less: Ending
Inventory 64166 45834 64166 45834
45834 268332 245668 282332
GROSS PROFIT 363166 636668 635999 607667.96
MINUS:
OPERATING AND
ADMINISTRATIVE
EXPENSES
Employee Salary
and Partner Profite 92,500 222,000 222,000 222,000
Debt Liability 4500 10800 10800 10800
Insurance 6000 14400 14400 14400
EPF
CONTRIBUTION 13975 33540 33540 33540
69
SOCSO 2150 5160 5160 5160
MISCELLANEOUS
EXPENSES
(Including
Overhead)
Water Bill 1000 2400 2400 2400
Wi-Fi Bill 900 2160 2160 2160
Gas Expense 4500 10800 10800 10800
Stationery and
accessories 250 600 600 600
Delivery Services
(Foodpanda, Grab
Food dan Shopee
Food Commission) 75,000 180,000 180,000 180,000
Shop Rental 6,000 14,400 14,400 14,400
Business License 300 300 300 300
TOTAL EXPENSES: 208,425 497,800 497800 497800
NET PROFIT 154,741 138868 138199 109867.96
70
8.6 BALANCE SHEET
Depreciation Calculation Tables for Fixed Assets
With the agreement of all the partners of Tea Junction Cafe, the business has decided to use
the straight line method in assessing depreciation for fixed assets owned by the business.
While business fixed assets are estimated to have a lifespan of 10 years for cafe operation
assets, while 5 years for office administration assets. The following is a method of
calculating depreciation for business fixed assets.
8.6.1 Depreciation of Office Assets
Property Type : Office Equipment

Asset Price : RM 6000.00
Economic Life: 5 Years
Scrap Value: 0
RM RM RM
ACCUMULATED
YEAR ORIGINAL VALUE DEPRECIATION BOOK VALUE
0 6000 0 6000
1 6000 1200 4800
2 6000 2400 3600
3 6000 3600 2400
4 6000 4800 1200
5 6000 6000 0
71
8.6.2 Depreciation of Cafe Assets
Property Type : Cafe Equipment

Asset Price : RM 30,000
Scrap Value: 0
RM RM RM
ACCUMULATED
0 30000 0 30000
1 30000 3000 27000
2 30000 6000 24000
3 30000 9000 21000
4 30000 12000 18000
5 30000 15000 15000
6 30000 18000 12000
7 30000 21000 9000
8 30000 24000 6000
9 30000 27000 3000
10 30000 30000 0
72
8.6.3 Depreciation of Modifications
Property Type : Renovation

Asset Price : RM 14,000
Scrap Value: 0
RM RM RM
ACCUMULATED
0 14000 0 14000
1 14000 2000 12000
2 14000 4000 10000
3 14000 6000 8000
4 14000 8000 6000
5 14000 10000 4000
6 14000 12000 2000
7 14000 14000 0
73
8.7.1 BALANCE SHEET
TYPES 2022 2023 2024 2025
RM RM RM RM RM RM RM RM
FIXED
ASSETS
Cafe
Equipment 30000 30000 30000 30000
(-)
Depreciatio
n 0 3000 6000 6000
30000 27000 24000 24000
Modify 14000 14000 14000 14000
(-)
Depreciatio
n 0 2000 4000 4000
14000 1200 1000 1000
Office
Equipment 6000 6000 6000 6000
(-)
Depreciatio
n 0 1200 2400 2400
6000 4800 3600 3600
50000 33000 28600 28600
CURRENT
ASSETS
Cash 154,741 138868 138199 138199
Inventori 64166 45834 45834 45834
Cafe
Deposit 11,000 11000 11000 11000
Bills Deposit 2000 2000 2000 2000
TOTAL
CURRENT
ASSET 231907 197702 197033 197033
ASSET
TOTAL 281907 230702 225633 225633
74
Equity
Capital 100000 10000 10000 10000
Loss/Profit 154,741 138868 138199 138199
Total Equity 254741 148868 148199 148199
Current
Liability
HIJRAH 48600 0 37800 0 27000 0 16200 0
48600 37800 2700 16200
LIABILITY/E
QUITY 303341 186668 150,899 164399
Sales Forecast by Fixed Yearly
Year Sales Forecast (RM)
Half 2022 409,000.0
2023 905,000
2024 881,666.65 (881,667)
2025 889,999.96
75
9.0 PROJECT MILESTONES
ACTIVITIES DEADLINES
PLANNING
Initial meeting
Analysis of business needs/requirements 25.04.2022 - 30.04.2022
General financial plan
Business strategy plan
Promotion strategy plan
PROJECT APPROVAL
Signing agreement 01.05.2022
Business registration
Design interior approval
PREPARATION / CAFE SETUP
Installing all cafe equipment
Painting interior
Production and completion menus 05.05.2022 - 29.06.2022
Build and launch a new website / social media
Acquire all food and beverages
Set up dining table
HIRING STAFF
Recruitment plan
Advertising position 18.07.2022 - 22.08.2022
Hiring staff
Training session
PREPARATION FOR OPENING CEREMONY
Event planning
Installing booth/dining table 25.07.2022 - 30.07.2022
Inviting VIP/VVIP/staff/family/friends
Acquire all food and beverages
Advertising cafe
COMPLETING 30.07.2022
OPENING CEREMONY 31.08.2022
TEA JUNCTION CAFE OFFICIAL OPENING 01.08.2022
76
10.0 CONCLUSION
This business plan contains all the complete information about the Tea Junction Cafe
business that we are about to engage in. Business plans provided include organizational
plans, marketing plans, operational plans and financial plans. The plan provided is an
important element to venture into a new business. All the information that is to be included
in the business plan is organized according to certain divisions.
The partners of Sri Aneka Tea Restoran consisting of Mr. Kamal Hakimi, Mr. Amirol, Mrs.
Asyikin, Ms. Yasarah and Ms. Sabrina have each contributed their part effectively to
complete this business plan. The partners have extensive experience in the food industry.
With this strength, the partners are able to face all risks including facing great competition
from restaurants, food shops and so on. Partners who are active in transactions have helped
to improve the partners' understanding of the course of business over time and establish a
good relationship between partners.
In addition, a good relationship with suppliers can guarantee the supply of quality and
timely raw materials to our partnership business enabling our business to run smoothly.
Both of these features will form a good image for the business.
A business plan is indeed a very important document. All matters that make Tea
Junction Cafe efficient have been stated in a business plan that can give a clear picture to
the parties who need it as a reference.
By reviewing every aspect described in this business plan, we concluded that this tea
restaurant business indeed has excellent potential in Shah Alam. So, what is clear here is
that this trend will definitely benefit Tea Junction Cafe. We sincerely hope that this business
plan can be given due attention and subsequently approved by the authorities so that our
business operations can be carried out smoothly.
77
11.0 APPENDICES
11.1 Resume of the Top Management Team Members
78
79
80
81
82
11.2 Price of Competitor and it’s product and size
83
11.3 List of Capital Returns
Operating Expenses and Administrative Expenses
EMPLOYER
POSITION
STAFFS MONTHLY
INCOME
EPF
-13%
SOSCO
-2% ↔
TOTAL
GANERAL
MANAGER 1 RM 195 RM30 RM1725
ORGANIZATI
ON
MANAGER 1 RM 195 RM30 RM1725
MARKETING
MANAGER 1 RM195 RM30 RM1725
OPERATION
MANAGER 1 RM7500 RM195 RM30 RM1725
(Shared
FINANCE Together)
MANAGER 1 RM195 RM30 RM1725
RM1650×2 RM214.50×2 RM33×2 RM1894×2

Barista 2 RM3300 RM429 RM66 RM3788
RM1600x2 RM208×2 RM32×2 RM1840×2

Cake maker 2 RM3200 RM416 RM64 RM3680
1500 x 2 RM195 x 2 RM30 x 2 RM1725X2

Waiter 2 RM3000 RM390 RM60 RM3450
Cleaner 1 RM1500 RM195 RM30 RM1725
↕
TOTAL
12 RM18,500 RM2795 RM430 RM21,268
84
11.4 Shareholding of each Partner
Name Shareholding Percentage (%)
Muhamad Amirol 20
Kamal Hakimi 20
Siti Sarah Asyikin 20
Siti Nur Sabrina 20
Nur Yasarah 20
85
11.5 Population in Shah Alam
86
11.6 Hijrah Repayment Schedule
87
11.7 Hijrah Selangor Financing Plan
88
11.8 Cup Size for our product
89
View publication stats

Sample 2

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Sample 2

Uploaded by

Copyright:

Available Formats

See discussions, stats, and author profiles for this publication at: https://www.researchgate.

ENT530 BUSINESS PLAN -- (PROJECT 3) - PRINCIPLES OF

Research · January 2023

Muhamad Amirol bin Ramli

The user has requested enhancement of the downloaded file.

BUSINESS PLAN OF TEA JUNCTION CAFE

ENT530 - PRINCIPLES OF ENTREPRENEURSHIP

BIL NAME STUDENT ID

1 MUHAMAD AMIROL BIN RAMLI 2021526371

2 KAMAL HAKIMI BIN KAMARULIZAM 2021121467

3 NUR YASARAH BINTI SHAMSOL BAHARIN 2021106531

4 SITI SARAH ASYIKIN BINTI AZIZ 2021338615

5 SITI NUR SABRINA BINTI RODZITA 2021206589

PREPARED FOR: ZAFIRAH LIYANA BINTI ABDULLAH

2. 1.0 EXECUTIVE SUMMARY 3-12

3. 2.0 COMPANY PROFILE 13-15

4. 3.0 ENVIRONMENTAL INDUSTRY ANALYSIS 16-22

5. 4.0 DESCRIPTION OF VENTURE 23-28

6. 5.0 MARKETING ANALYSIS AND COMPETITION 29-39

7. 6.0 OPERATIONS AND PRODUCTION PLAN 40-53

8. 7.0 ORGANIZATION PLAN 54-59

9. 8.0 FINANCIAL PLAN 60-75

10. 9.0 PROJECT MILESTONES 76

11. 10.0 CONCLUSION 77

12. 11.0 APPENDICES 78-98

This business is run as a partnership consisting of 5 friends who each contribute

1.1 Tea Junction Cafe.

1.2 Management of Tea Junction Cafe.

1.3 Customers of Tea Junction Cafe.

1.4 Business Target.

1.8 OWNERS AND PARTNERS BACKGROUND

1) Name : Kamal Hakimi bin Kamarulizam

No. K/P : 810510-10-1901

Address : Lot 19093 Lorong 8 Parit Satu, Sungai Sireh

Date of Birth : 10 May 1981

2) Name : Muhamad Amirol bin Ramli

Address : No. 1121 Jalan Che Ros Off Jalan Pantai 2,

No. Telephone : 011-56433357

Date of Birth : 05 April 1980

Address : G7, No. 3 Jalan Sekakap,

No. Telephone : 017-7745283

Date of Birth : 12 August 1981

4) Nama : Nur Yasarah Binti Shamsol Baharin

Alamat : No 62, Jalan Electron U16/89, Denai Alam,

No. Telefon : 011-63031001

Tarikh Lahir : 22 March 1981

5) Nama : Siti Nur Sabrina Binti Rodzita

Address : No. 89. Jalan DPK 10, Taman Desa

No. Telephone : 019-6522825

Date of Birth : 17 January 1981

Foods Beverages Dessert

● Local Natural Fruit Juice ● Steamed

(The Fruit Juices offered are constantly changing)

(Fruit Juice offered is always changing)

● Cooked Tea (Black tea) Boh Tea, Kimen

● (Green Tea) Jing Long (Kwang Tong), Huang

● Brown Sugar Tea, Bubble Tea, Honey Tea,

Water based on Chocolate, Vanilla, Caramel.

1.10 Our Target of Customers.

TOTAL POPULATION BY ETHNICITY IN 2022

District Malay Chinese Indian Others Total

Shah Alam 344,500 169,000 97,500 39,000 650,000