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A Business Plan

For starting
Chocolate Company

CERTIFICATE OF AUTHENTICITY

This is to certify that Aneesh Babbar bearing Roll


Number__________________ is a student of Class XII-F.

He has successfully completed his project under my


guidance and supervision towards the fulfillment of the
practical examination in Entrepreneurship conducted by
the Central Board of Secondary Education for the
academic year 2014-15.

Ms Jyoti
Teacher's Signature:

ACKNOWLEDGEMENT

I , Aneesh Babbar, do hereby declare that this project is my


original work and I would like to thank Ms Jyoti, my
Entrepreneurship teacher, for her wholehearted support
and guidance for making it possible to complete this
project on time. I would also like to thank CBSE for giving
us an opportunity to widen our knowledge base by
introducing this topic of study and my school for giving
us this subject option.

I would also like to thank my friends and family members


for their kind support and guidance without which this
project could not have been completed.

Aneesh Babbar
Class - XII - F

INDEX
S.NO
1.

2.

PARTICULARS
Introduction to the Topic
Chocolate Farming
Chocolate
Types of Chocolates
History of Chocolate
Profile of the Organization
Our Product
Our U.S.P.

Logo
Label

Tagline
Packing

3.
4.
5.
6.
7.

Appendix
Teacher's Observations

CHOCOLATE
Chocolate is one of the most loved foods in the world. It's used in cake,
fudge, cookies, ice cream, hot cocoa, and candy bars. It's eaten with
nuts or raisins or any number of other things.
But chocolate isn't just candy. Chocolate is used in cooking too. In
Mexico, chocolate is an ingredient in mole sauce, which is often served
with chicken. Chocolate-flavored chicken! Can you imagine that?
And chocolate isn't naturally sweet. It's bitter. Sugar has to be added to
make sweet treats out of pure chocolate.
CHOCOLATE FARMING
Chocolate is made from cocoa beans. These beans are the seeds of the
cacao, or cocoa, tree. Cacao trees grow in warm, tropical climates like
those in South America, Central America, and Africa.
CHOCOLATE MANUFACTURING
Chocolate is made by drying and roasting the cocoa beans. The beans
are ground and then crushed to release a liquid known as chocolate
liquor. This bitter-tasting liquid contains a fat called cocoa butter.
Cocoa butter is what makes chocolate so creamy and delicious.
To make powdered cocoa, most of the cocoa butter is squeezed from
the unsweetened chocolate liquid. The hard, dry cakes left behind are
ground into a fine powder. When mixed with sugar, this powder can be
used to make that hot cocoa you drink on a cold day.

To make the chocolate you eat, sugar and more cocoa butter are added
to the unsweetened chocolate liquor. Other ingredients might also be
added for flavor, including milk or vanilla.
TYPES OF CHOCOLATES
There are many ways to eat chocolate, but just a few types of
chocolate. Unsweetened chocolate is used for baking. Semisweet
chocolate, also called dark chocolate, is often used in homemade
cookies, cakes, and other treats. Milk chocolate is eaten in bars or used
as a coating on candy.
White chocolate is a type of chocolate, too. It contains cocoa butter,
but no other nonfat chocolate solids. It is used mainly as a candy
coating.
HISTORY OF CHOCOLATE
Chocolate came originally from the Americas. The ancient Maya
Indians called cocoa beans the food of the gods.
In 1519, Spanish explorer Hernan Cortes discovered a city built by the
Aztec Indians in what is now Mexico. The Aztecs gave Cortes a special
drink called chocolati, which meant warm liquid. It was the favorite
drink of the Aztec king Montezuma.
Cortes conquered the Aztecs and carried cocoa beans back to Spain.
There, chocolate became a favorite drink of the nobility, especially
after sugar was added. Chocolate then spread throughout Europe and
later the rest of the world.

OUR VENTURE
We are starting a business of manufacturing chocolates. Name of the
company is Yummy Chocolate and our products name will be Divine
Chocolates. Our target market is whole India. The customers to whom
our products will be supplied are retailers, wholesalers and traders in
all states and union territories. The location of our manufacturing plant
would be GIDC, Adipur.
We would be targeting the consumers of all age groups. The products
that we would offer are:
Divine Plain Chocolate
Divine Milk Chocolate
Divine Fruit N Nut Chocolate

VISION
Our vision is to be the leading manufacturer of chocolates all over
India.

MISSION
We seek to produce high quality products at competitive price using
modern technology to provide high satisfaction to the consumers.

OBJECTIVES
To manufacture and provide the customers with the quality
products to the best interest of the customers.
To create Price competitive Products as part of the effect to
increase the world access to high quality chocolates.
To ensure a hygiene & clean working environment as to continue
to produce Safe & Tasty Products
To strive to Meet & Exceed Customer's Expectations so as to
ensure a sustainable business relationship.

PRODUCT SELECTION
According to a recent study conducted by a major chocolate brand in
India the major consumers of chocolates apart from kids are teenagers
and people between the age of 15 - 35. Chocolates which were once
considered expensive once have now become affordable by one and
all. Most of the chocolate brands in India produce chocolates in
different sizes that are priced according to their sizes. Chocolates like
Diary Milk and Five Star can be got for just Rs 15.
Chocolates in India are slowly and steadily substituting the mithai or
traditional Indian sweets. Due to the increasing levels of social
consciousness people prefer gifting well wrapped chocolate packets
rather than sweets on occasions and festivals. Taking advantage of this
situation, the top chocolate brands in India are now concentrating on
the packaging and are introducing well packaged chocolates for
specific occasions.

OUR PRODUCT

PRODUCT RANGE
We would be targeting the consumers of all age groups. The products
that we would offer are:
Divine Plain Chocolate
Divine Milk Chocolate
Divine Fruit N Nut Chocolate

LOGO OF THE CHOCOLATE


Logo shows the feel of divineness of heaven in the chocolate

LABEL OF THE CHOCOLATE


The label is different for our varied range of every chocolate. It has its
own background which represents its flavour. All the label show the
content list with amount of carbohydrates, fats, proteins etc. with mfg
date, expiry date, MRP and batch no. embossed on the label.

TAGLINE

THE COOLEST CHOCOLATE SWEET TO EAT

COMPETITIVE ADVANTAGE
We will manufacture and provide the customers with the quality
products to the best interest of the customers.
We will be create a price competitive product as part of the effect
to increase the world access to high quality chocolates.
It will be ensured that a hygiene & clean working environment be
created and continue to produce Safe & Tasty Products
we will strive to Meet & Exceed Customer's Expectations so as to
ensure a sustainable business relationship.

The core competencies on which our company would be competing are


taste and quality of our chocolates. Our company would be a
partnership firm. There would be 2 finance managers, 2 marketing
managers, 1 accountant and 1 general manager as part of the
organization.

OUR U.S.P.
It is a premium soft centered chocolate product. Times Chocolates,
which is the brand name for our chocolates are hygienically produced,
and only naturally sourced ingredients are used. Besides, these
chocolates are 100% vegetarian unlike some of the mass produced
brands.

STARTUP
Start-up means the act or an instance of setting in operation or
motion of a business enterprise. A business or undertaking that has
recently begun operation or is going to start operations is called a
startup
Essential to the startup effort is the creation of a business plan a
detailed map of the new business to be created. A business plan forces
consideration of the different startup costs for the business.
Underestimating expenses will falsely increase expected net profit, a
situation that does not bode well for any small business owner.
Startup costs are the expenses incurred during the process of creating
a new business. All businesses are different, and can require different
types of startup costs. Online businesses have different needs
than brick-and-mortars;

Chocolate

manufactures

requirements than any other business does.

have

different

STARTUP COSTS
Start-up Expenses
Legal & Accounting

60,000

Stationery etc.

10,000

Brochures

10,000

Consultantion

1,00,000

Marketing & Merchandising

5,00,000

Office Supplies

15,000

Expensed Equipment

40,000

Research and Development

15,000

Web Page Development

50,000

Machines

8,00,000

Plant

9,50,000

Plot

10,00,000

Labour

2,50,000

Unknown Expenses

5,00,000

TOTAL START-UP EXPENSES

43,00,000

STARTUP FUNDING
Above startup expenses will be met by the capital investment of both
partners and rest will be financed by the State Bank Of India (SBI).
Total capital investment by both partners will be 15% of the total
investment i.e. 6,45,000 to be beared by both and rest will be financed
by the bank @12% per annum interest

RISK ANALYSIS
Business risk refers to those uncertain events which may cause loss or
reduce profit of a business firm.
Divine chocolate risk analysis
S. No.
1.

TYPE OF RISK
Political risk
Change in taxation
policy
Government stability

2.

Economic risk
Inflation

PRECAUTIONS TO REDUCE
THE RISK
According to the industrial
practice either burden to be
shifted on consumer or to
be absorbed by the
company
To launch cost effective
chocolates

3.

Reduction in GDP
Social risk

4.

Change in taste and


consumer preference
Technological risk

5.

Introduction of new
technology
Ecological risk

To use eco friendly inputs.

6.

Environmental damage
Legal risk

To take regular advice from

Employment klaw
Taxation law

To introduce healthy chocolates


as per consumer preference
To increase expenditure in
research and development

professionals.

BREAK-EVEN ANALYSIS
A break-even analysis table has been completed on the basis of
average costs/prices. Our cost of goods is 50%. The table below shows
our average monthly fixed costs, and the amount we need to sell per
month to break-even.
Monthly Revenue Break-even

Rs. 13,45,000

Assumptions:
Average Percent Variable Cost

50%

Estimated Monthly Fixed Cost

Rs. 6,72,400

PROJECTED PROFIT AND LOSS


The first year of operations will be spent developing sales and business
relationships with key Distributors, Wholesalers and other companies.
The sales goal for Year One is conservative and realistic.
We feel that doubling sales in Year Two is very attainable and
necessary to fund marketing and personnel objectives. Net profits are
reduced in Fiscal Year 20014 as staff members are added and
marketing expenditures are increased. This strategy will allow us to
attain attain the aggressive sales goal in Fiscal Year 2015.

PROFIT AND LOSS ACCOUNT

a
b
c

Sales
Cost Of Sales
Gross Profit = a - b

Units
1,50,000

Rupees
11.35

Rupees
17,02,50

7.00

0
7,00,000
10,02,50
0

Fixed Expenses:
Salaries
Rent
Utilities
Monthly Interest Only On The Loan

d
e
f
g
h
i

That You Took


Transport
Miscellaneous
Total Fixed Expenses ( Cash)
Depreciation (Non-Cash)
Total Fixed Expenses
(Cash And Non-Cash)
=D+E
Operating Profit Or Loss
=CF
Taxes = Use 25% On Profits Only
Net Profit Or Net Loss
=G-H

2,50,000
1,00,000
50,000
50,000
75,000
1,00,000
6,25,000
80,000
7,05,000
2,97,500
74,375
2,23,125

BIBLIOGRAPHY

TEACHER'S OBSERVATIONS