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Assalamualaikum, we are most grateful to Allah S.W.T for the completion of this
Business Plan as one of the requirement that need to be accomplish in the course work
assessment for the code PEN2073.
Special thanks to our parents in supporting us to complete this business plan. This
business plan has been prepared with the cooperation and support from many people.
Besides, not to be forgotten to our lecturer, Mrs. Nurhidayatul Asyikin Bt Ramlan for her
kindness in helping us during the process of completion of this project work. She has given
us a good service by providing useful information to us. Without her, we would not be able to
complete this business plan.
There are a lot of challenges that we have to face such as finding the material
suppliers. Through these problems we manage to become more organize and mature in
dealing with problems that occur during our research. This business plan covers
organization, marketing, operation, financial plan and any other information needed by a
new entrepreneur as a guide to start this business.
Lastly, to those who had involved and contributed directly or indirectly to this
business plan, we are very grateful to them for the effort and initiative that they have shown
in our project until we successfully completed our business plan.
The Pudding House is a dessert bar that mainly located at East Coast Mall
at L2-43A, East Coast Mall, Jalan Putra Square 6, Putra Square, 25200 Kuantan,
Pahang. Our office is located nearby East Coast Mall at No 7, Tingkat 2, Jalan
Putra Square 3, Putra Square, 25200 Kuantan, Pahang. It was founded in 2015 by
Idayu Ismail.
Based on our product design marketing, we plan to decorate our product
creatively that differs from other competitors. Nowadays, there is a lot of
pudding business open like mushrooms blooming after the rain. The Pudding
House needs to compete with this business of pudding in order to survive in the
market.
As entrepreneurs, competitors are a positive way for our company to
improve the business. We also find out the strengths and weaknesses of our
business if we have competitors. Due to competition, we want to keep the price
point at lowest as fair as possible to keep us in competition with other
competitors. Our competitors are Big Apple, Mika Cake and House of Mini.
The puddings are decorated based on the customers view choices. The
way of making these puddings is simple yet we granted high degree of its
richness and scent because we provide our product in a large quantity within a
short time. Our product is suitable for any programme or ceremony. The
customers can make order by SMS or call us at 09-5731008.
We will also upgrading our dessert by adding up new pudding in our menu
at a reasonable price. We will decorate our new menu with a new style in order
to attract more attention from customers. Extra topping will be served with the
pudding to give them look more colourful so that customers, especially kids and
teenagers will love to try it out.
We open this business because we know that Malaysian are so packed,
dessert after a meal. From that, we got the idea of making pudding. We
developed a design with a fun, soft, aesthetic that played on The Pudding House.
Besides, Malaysia is a country with a warm climate. Therefore, Malaysians will
find cold foods to resolve this problem such ABC, Cendol and Pudding.
2.0
INTRODUCTION
iii.
iv.
v.
The purpose of preparing this business plan is as the first step as a module
before starting a business. This business plan is very important to a new
company like The Pudding House because it may help us to maintain our
business longer in the Malaysia market.
The purposes of preparing this business plan are:
i.
ii.
iii.
unfavourable situation.
To ensure that the business will run smoothly even if there are a lot of
iv.
This is to inform you of our concept in pudding recipe that we have been created for
a very long period. We will soon be dispatching its sample and hoping that our product will
get their attention to all Malaysian and hoping that our product will be accepted in the bakery
business market.
In Malaysia, it is divided into two broad types of pudding eaters, those who have onl
eaten Malaysian made pudding and those who have only eaten each buttery crumb of
pudding crust such as from England, French and to a lesser degree, America. With the
exception of some of their dessert puddings, we plan to run our first new product pudding
concept in Malaysia. So here, we have various types of pudding.
We also run this business due to less competitors in pudding business market.
Therefore, our business could suffer a low risk to face bankruptcy because there has a small
scope of competitors in the business of pudding in Malaysia.
We got the inspiration to build up this business because six of us likes to eat pudding
very much. Then, after we do some research, we were found a tasty pudding at some place.
So, we decide to open up The Pudding House that serve variety of pudding so the customer
can enjoy anytime and everywhere.
As an additional information, our companys main position consists of Mdm. Siti Nur
Idayu as a General Manager (GM) of this company. She is the one that has to take the full
responsibility of this company. Next, the position of Administrative Manager is belong to
Mdm. Siti Nur Afwani. So, any work that within the scope of administration must be refer to
her. Next, Miss Chiu Yee are responsible to the Marketing Manager position. Then,
Operational Manager position is under Miss Idatul Muzinis responsibility. So, she is the one
that control all of these companys pudding production. Miss Sin Yen is take the
responsibility within Human Resources scope. She do the work such as maintaining
organization file and other job that related to the employee. Lastly, our companys Financial
Manager is lying under Miss Nurkhairunnisa position. She is responsible with all the financial
work of The Pudding House company.
OFFICE
ii.
SHOP
CORRESPONDENCE
ADDRESS :i.
WEBSITE
www.thepuddinghouse.com
thepuddinghouse@gmail.com
ii.
E-MAIL
PHONE NUMBER :i.
OFFICE
09-5731008
09-5738001
ii.
SHOP
DATE OF
COMMENCEMENT
REGISTRATION
CA0715255-V
NUMBER
MODAL CONTRIBUTION
RM60,000
OF PARTNER
NAME OF BANK
BANK ACCOUNT
CIMB BANK
70-5372452-4
NUMBER
LOAN
RM60,000
4.3.1 VISION
Our vision is to be the only company is the best in producing pudding which produce
various kind of pudding in this food industry particularly in domestic area.
4.3.2
MISSION
Administration Manager
Operational Manager
Financial Manager
DESCRIPTION
It is our main pudding that we produce
Pudding Caramel
Strawberry
House
Tagline
Colour
colour of pudding.
Brown : It is a warm colour that
stimulates the appetite. It also
represents health, honesty, reliability
iii.
iv.
10
ID NUMBER
800611 06 5110
ADDRESS
PHONE NUMBER
011 16511270
DATE OF BIRTH
AGE
35 YEARS OLD
MARITAL STATUS
MARRIED
EDUCATIONAL
BACKGROUND
SKILLS
PREVIOUS
EXPERIENCE
PRESENT
OCCUPATION
EMAIL ADDRESS
liyayu_ayu@yahoo.com
4.6.2 Human Resources Manager
NAME
ID NUMBER
900626 06 5156
ADDRESS
PHONE NUMBER
016 9230462
DATE OF BIRTH
AGE
25 YEARS OLD
MARITAL STATUS
SINGLE
EDUCATIONAL
BACKGROUND
SKILLS
PREVIOUS
EXPERIENCE
PRESENT
OCCUPATION
EMAIL ADDRESS
ms.sinyen@gmail.com
ID NUMBER
850508 11 5570
12
ADDRESS
PHONE NUMBER
014 5124203
DATE OF BIRTH
AGE
30 YEARS OLD
MARITAL STATUS
MARRIED
EDUCATIONAL
BACKGROUND
SKILLS
PREVIOUS
EXPERIENCE
PRESENT
OCCUPATION
EMAIL ADDRESS
afwaniz@gmail.com
4.6.4 Marketing Manager
ID NUMBER
900215 08 5718
ADDRESS
PHONE NUMBER
010 9229007
DATE OF BIRTH
AGE
25 YEARS OLD
MARITAL STATUS
SINGLE
EDUCATIONAL
BACKGROUND
SKILLS
PREVIOUS
EXPERIENCE
PRESENT
OCCUPATION
EMAIL ADDRESS
elaineheng_95@yahoo.com
ID NUMBER
880118 06 5184
ADDRESS
PHONE NUMBER
017 9359612
DATE OF BIRTH
AGE
27 YEARS OLD
MARITAL STATUS
SINGLE
14
EDUCATIONAL
BACKGROUND
SKILLS
DIPLOMA IN CULINARY
DIPLOMA IN HOTEL MANAGEMENT
PREVIOUS
EXPERIENCE
PRESENT
OCCUPATION
EMAIL ADDRESS
idatul_01@yahoo.com
ID NUMBER
900320 14 6084
ADDRESS
PHONE NUMBER
017 6190492
DATE OF BIRTH
AGE
25 YEARS OLD
MARITAL STATUS
SINGLE
EDUCATIONAL
BACKGROUND
SKILLS
DIPLOMA IN ACCOUNTANCY
BACHELORS DEGREE IN ACCOUNTANCY
OCCUPATION
EMAIL ADDRESS
ms.khrnnse@gmail.com
Description
Organizes and manages business structure and operation
systematically.
As a coordinator to all section in business to
achieve business target monthly or yearly.
Make sure the company reputation maintain
stabilized and harmonized.
Involves in internal and external decision-making.
To control the activities of the workers and
General Manager
Human Resources
Manager
Administrative
Manager
official minutes.
Budget development and management.
Staff and member travel.
16
Designation
Marketing Manager
Description
communications.
Creating a wide range of different marketing materials.
employee benefits.
Disbursement of check for agency expenses.
future trends.
Analyzing change and advising accordingly.
Formulating strategic and long-term business plan.
Analyzing competitors and market trends.
Conducting reviews and evaluations for cost reduction
Operational
Manager
Financial Manager
opportunities.
17
No. of
Salary (RM)
worker
General
EPF (RM)
SOCSO
Total
(13%)
(2%)
(RM)
3,000
390
60
3,450
2,000
260
40
2,300
1,500
195
30
1,725
1,500
195
30
1,725
1,500
195
30
1,725
1,500
195
30
1,725
11,000
1,430
220
12,650
Manager
Human
Resources
Manager
Administrativ
e Manager
Marketing
Manager
Operational
Manager
Financial
Manager
Total
Quantity
Price (RM/unit)
18
Total (RM)
Table lamp
RM118
RM708
Lamp
12
RM179
RM2,148
Fan
RM182
RM364
Set of stationeries
RM214
RM1,284
Air-conditioner
RM2,252
RM6,756
Computer
RM1,000
RM6,000
Printer
RM209
RM209
LCD
RM1,750
RM1,750
Cleaning stuff
1 set
RM350
RM350
Whiteboard
RM500
RM500
Water cooler
RM1,950
RM1,950
Coffee machine
RM1,707
RM1,707
Total
41
RM10,411
RM23,726
Quantity
Price (RM/unit)
Total (RM)
RM170
RM850
RM159
RM795
RM179
RM179
RM269
RM269
RM2,899
RM2,899
19
Shelves
RM1,689
RM5,067
Sofa
RM1,229
RM2,458
Vase
RM363
RM1,089
Total
21
RM6,957
RM13,606
GENERA
L
MANAGE
R ROOM
SHELVE
PRAYIN
G
ROOM
PANTR
Y
TOILET
STORE
ROOM
MARKETI OPERATIN
NG
G
MANAGER MANAGER FINANCIA
SHELVE
L
20 HR
ADMIN MANAGER
MANAGER MANAGER
PRINTE
MEETING
ROOM
Items
Office equipment
Furniture
Salary
EPF
SOCSO
Deposit : Rental Office
Fixed Asset
Monthly
Other
Expenses
Expenses
RM23,726
RM13,606
RM11,000
RM1,430
RM220
RM3,000
Rental Shop
RM2,800
Telephone
RM200
Electricity
RM300
21
6
7
8
9
10
11
12
21
22
23
Water
Renovation
Rental Office
RM300
RM6,690
RM1,500
Rental Shop
Telephone
Electricity
Water
License fee
Business registration fee
Insurance
Loan
Interest
Total
RM1,400
RM400
RM500
RM150
RM50
RM70.60
RM335
RM44,022
503
185
RM17,288
RM7,055.60
Description
Price of pudding : RM3.00
Add topping : Strawberry = RM0.50
Total price of pudding : RM3.50
Oreo Pudding
Strength
Large variety of
donuts and flavours
Big Apple
available.
Have many
Weakness
online order.
High pricing power.
Beginner in market
branches in
Malaysia.
Mika Cake
Always upgrade
menu of cakes.
Have many
branches in
Malaysia.
Available for online
order.
Low pricing power.
23
era.
Have variety of
Beginner in market
era.
A small size of each
and donut.
Affordable price.
cupcake.
Small variety of
dessert such as
House of Mini
flavours available.
Average Price
=
=
RM3.25
Population
Expected Expenses
Market
Market
Size
Share
Market
Share
(%)
Students
1,500
RM146,250
7%
RM10,238
Families
2,500
RM243,750
7%
RM17,063
Workers
1,800
RM175,500
7%
RM12,285
RM39,58
6
= RM475,032
= RM99,756.72
24
Table 17: Market Share before Entry of The Pudding House (2015)
Company
Big Apple
Mini Cupcake
Mika Cake
The Pudding House
Total
Percentage (%)
42%
32%
26%
0
100%
Total (RM)
RM199,513.44
RM152,010.24
RM123,508.32
0
RM475,032
Figure 1: Pie chart for Market Share before The Pudding House enter The Market
(2015)
25
Market Share before The Pudding House enter the market (2015)
26%
42%
32%
Big Apple
Mini Cupcake
Mika Cake
Table 18: Market Share after Entry of The Pudding House (2015)
Company
Big Apple
Mini Cupcake
Mika Cake
The Pudding House
Total
Percentage (%)
29%
26%
24%
21%
100%
Total (RM)
RM137,759.28
RM123,508.32
RM114,007.68
RM99,756.72
RM475,032
Figure 2: Pie chart for Market Share after The Pudding House enter The Market
(2015)
26
Market Share after The Pudding House enter the market (2015)
21%
24%
29%
26%
Big Apple
Mini Cupcake
Mika Cake
Sales Collection
Justification
January
RM37,900
February
RM37,900
March
RM38,000
April
RM37,032
May
RM38,200
June
RM39,000
27
RM41,000
August
RM39,000
September
RM40,000
October
RM41,000
November
RM42,000
December
RM44,000
RM475,032
Year
2016
Sales Collection
RM579,539
Justification
2017
RM718,628
28
We would like to promote our product through distribution of illustrated flyers and
pamphlet. We believe that this will attract more customers to purchase our product because
such reference materials will made customers left a deep impression on our product. The
cost incurred the total of RM400.
We would also introduce and promote our products by joint booth events. We believe
that people will come to our booth located near their hometown. They will come to take a
look at our booth. Despite not buying our products, at least they will become aware of our
shop as well as our product.
Last but not least, we also promote our product through vendors. We believe that this
is an opportunity to increase the reputation of our products among public because our
products will be offered by vendors in several places. There are various boutique caf that
provide vendor where stated in Kuantan, Pahang such as Dreambox and Itsmeyous. The
cost incurred the total of RM200.
29
Fixed Asset
Monthly Expenses
Other Expenses
Expenses
Fixed Assets
Signboard
RM3,000
Working Capital
Promotion :-
Flyer
Pamphlet
Vendor
RM200
RM200
RM200
Other Expenditure
Business Card
RM96
Grand Opening
RM2,000
30
Joint booth
RM1,500
Total
RM3,000
RM600
RM3,596
Symbol
Type of activity
Operation
Description
Materials are being processed or
information being processed or the
process of planning and calculating.
Transporting
Inspection
Delay
Storage
31
6.1.2
Caramel Pudding
The Process of Caramel
Mix and blend the pieces of bread, evaporated milk, sweetened creamer and
water
33
Put the mixture in the steel just now that fill with the sugar
Turn off the heat and replace pudding from the steel to cool down
Keep the pudding in the fridge before it place into the displayer fridge
34
6.1.3
Cook the jelly with sugar and water until it is dissolved well in a pot with the
medium heat
35
36
6.1.4
Oreo Pudding
Cook the jelly with water until it is dissolved in the medium heat
37
Turn off the heat and replace the pudding to the pudding molds
38
6.1.5
Cocktail Pudding
The Process of Pudding
Prepare fruit cocktail, eggs and vanilla essence
Mix the water, cocktail syrup with corn starch and cook them in medium heat
Turn off the heat and replace the pudding to the pudding molds
39
Cook the evaporated milk, yolks, sugar and water in medium heat and stir it
well
Turn off the heat and let the sauce cool down
40
Item
Quantity
Price (RM/unit)
Total
Steel (circle)
Pudding molds :
12.90
64.50
a) Flower 1
b) Flower 2
7.50
37.50
13.90
83.40
Steamer
98.00
294.00
Blender
42.99
128.97
Filter
3.90
19.50
Plates
50
3.00
150.00
Bowls
50
2.50
125
Cups
50
2.50
125
Spoons
5 sets
2.50
12.50
10
Forks
5 sets
2.50
12.50
11
Jug measurement
9.00
45.00
12
Weighing scale
29.00
145.00
13
Tong gas
80.00
240.00
14
Stove
1,950.00
1,950.00
15
Spatula
4.90
24.50
15
Ladle
1.80
9.00
16
Pan
23.90
119.50
17
Pot
49.00
245.00
Quantity
Price (RM/unit)
Total
No.
Item
18
80.00
400.00
19
Bar table
350.00
350.00
20
Bar stool
90.00
720.00
21
Mini table
212.00
212.00
41
22
Sofa
92.00
92.00
23
Steel rack
90.00
180.00
24
Book shelve
75.00
75.00
25
Carpet
199.00
199.00
26
Dust bin
175.00
175.00
242
3,703
6,234
Quantity
Price (RM/unit)
Total
Total
Item
Fridge
662.00
3,972.00
Displayer fridge
2,695.00
2,695.00
Water filter
2,199.00
2,199.00
192.00
192.00
5,748
9,058
Total
Item
Duration
Quantity
Price (RM)
Fridge (store)
Every 3 months
1,200
Air-conditioner (office)
Every 6 months
800
Water cooler
Every 6 months
100
Coffee machine
Every 6 months
150
Displayer fridge
Every 6 months
450
Water filter
Every 6 months
350
42
Total
14
3,050
Supplier
Address
Bakemate Entreprise
43
STORE
ROOM
FRIDG
E
ROOM
SHELVE
S
CASHIE
R
44
DISPLAYER
FRIDGE
Material
Quantity (unit)
Price (RM/unit)
Total (RM)
Eggs
39 nets
9.56
372.84
Sugar
49 packets
2.04
99.96
Bread
53 loaves
3.35
177.55
Evaporated milk
21 boxes
109.80
2305.80
Sweetened creamer
8 boxes
107.00
856.00
Vanilla essence
2 boxes
21.90
43.80
Jelly
330 packets
1.70
561.00
Coco powder
13 packets
12.71
165.23
Oreo
8 boxes
65.00
520.00
45
10
Corn starch
5 boxes
22.50
112.50
11
Cooking chocolate
38 bars
5.99
227.62
12
Chocolate milk
8 boxes
65.90
527.20
13
Fruit cocktail
13 boxes
66.00
858.00
14
Strawberry
27 packets
13.99
377.73
15
Kiwi
30 packets
13.99
419.70
16
Kurma
30 boxes
10.00
300.00
531.43
7,924.93
Total
RM
January
7,925
February
7,925
March
7,925
April
7,925
May
7,925
June
7,925
July
7,925
August
7,925
September
7,925
October
7,925
November
7,925
December
7,925
95,100
95,100
46
95,100
Overhead / Utilities
Cost (RM)
Water
150
Electricity
500
Telephone
400
Gas
90
Total
1,140
47
No. of
Salary (RM)
EPF (RM)
SOCSO (RM)
(13%)
(2%)
worker
Operation
Total (RM)
2,400
312
48
2,760
Cashier
1,000
130
20
1,150
Waiters
1,800
234
36
2,070
Total
5,200
676
104
5,980
staffs
48
Item
Fixed Asset
Monthly
Others
Expenses
Expenses
Equipment
RM6,234
Machinery
RM9,058
Maintenance
7,924.93
Remuneration staff
RM5,980
Carriage Inwards
Utilities
RM3,050
RM450
RM1,140
Total
RM15,292
49
RM15,494.93
RM3,050
SELECT LANGUAGE
ENGLISH
FORM OF BUSINESS
SOLE-PROPRIETORSHIP / OTHERS
PLANNING PERIOD
3 YEARS
NATURE OF BUSINESS
MANUFACTURING
START
YEAR
OF
2015
MONTH
OF
JANUARY
PROJECTION
START
PROJECTION
50
Estimated
Estimated Economic
Cost (RM)
Life (years)
Administrative/Organisation
Land & Building
Equipment
23,726
Machinery
13,606
3,000
Equipment
6,234
Machinery
9,058
Sales/marketing
Signboard
Operations/Technical
TOTAL
55,624
Depreciation Method
Straight Line
Type of Cost
Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost
Variable
450
Cost
Variable
7,705
Cost
Variable
Utilities
1,140
Cost
Variable
Carriage Inwards
Cost
Other Expenditure (annually)
Marketing Budget
Maintenance
Total Pre-Operations and Working
Capital
3,596
3,050
53,087
Fixed Cost
Fixed Cost
Expenditure
Annual Increase in Working Capital ( if any)
Year 2
Year 3
10%
10%
RM
Purchase Projections
RM
January
2015
37,900
January
2015
7,925
February
2015
37,900
February
2015
7,925
52
March
2015
38,000
March
2015
7,925
April
2015
37,032
April
2015
7,925
May
2015
38,200
May
2015
7,925
June
2015
39,000
June
2015
7,925
July
2015
41,000
July
2015
7,925
August
2015
39,000
August
2015
7,925
September
2015
40,000
September
2015
7,925
October
2015
41,000
October
2015
7,925
November
2015
42,000
November
2015
7,925
December
2015
44,000
December
2015
7,925
Total
2015
475,032
Total
2015
95,100
Total
2016
579,539
Total
2016
95,100
Total
2017
718,628
Total
2017
95,100
Sales Collections
Purchase Payments
100%
100%
0%
0%
0%
0%
End of
End of
End of
2015
2016
2017
RM
85,590
85,590
85,590
53
Capital Expenditure
Cost
Sources of Financing
Equipment
23,726
Loan
Machinery
13,606
Loan
3,000
Loan
Equipment
6,234
Loan
Machinery
9,058
Loan
2,325
Cash
13,150
Cash
17,220
Cash
13,746
Cash
6,646
Cash
10,206
Cash
Administrative/Organisation
Sales/Marketing
Signboard
Operations/Technical
Working Capital
months
Sales & Marketing Costs (monthly)
(one-off)
Other Expenditure (annually)
Provision for Contingencies
10%
TOTAL
118,917
Cost
Contributions
Existing
Cash
F.
Assets
54
Loan
Administrative/Organisation
Equipment
Machinery
Sales/Marketing
Signboard
Operations/Technical
Equipment
Machinery
Working Capital
Sales
&
Marketing
Costs
23,726
13,606
23,726
13,606
3,000
3,000
6,234
9,058
6,234
9,058
2,325
2,325
(monthly)
General & Administrative Costs
13,150
13,150
(monthly)
Operations & Technical Costs
17,220
17,220
(monthly)
Pre-operating
13,746
13,746
6,646
6,646
10,206
118,91
10,206
63,293
Incorporation
off)
Other
&
Costs
(one-
Expenditure
(annually)
Provision for Contingencies
TOTAL
55,624
7
Proposed Terms of Loan
Interest rate
Loan tenure (years)
4%
8
Principal
Balance
6,037
6,278
6,529
6,791
7,062
7,345
7,638
7,944
1
2
3
4
5
6
7
8
2,225
1,983
1,732
1,471
1,200
917
623
318
8,262
8,262
8,262
8,262
8,262
8,262
8,262
8,262
55,624
49,587
43,309
36,780
29,989
22,927
15,582
7,944
: Straight
Line
:6
Annual
Depreciation
Accumulated
Depreciation
Book
Value
23,726
3,954
3,954
19,772
3,954
7,909
3,954
11,863
Year
Annual
Depreciation
Accumulated
Depreciation
Book
Value
13,606
2,721
2,721
10,885
15,817
2,721
5,442
8,164
11,863
2,721
8,164
5,442
Year
56
3,954
15,817
7,909
2,721
10,885
2,721
3,954
19,772
3,954
2,721
13,606
3,954
23,726
Accumulated
Depreciation
Book
Value
3,000
375
375
2,625
375
750
2,250
375
1,125
1,875
375
1,500
1,500
375
1,875
1,125
375
2,250
750
375
2,625
375
375
3,000
: Straight
Line
:5
Annual
Depreciation
Accumulated
Depreciation
Book
Value
6,234
1,247
1,247
4,987
2
3
1,247
1,247
2,494
3,740
3,740
2,494
Year
:8
Annual
Depreciation
Year
: Straight
Line
Annual
Depreciation
Accumulated
Depreciation
Book
Value
9,058
1,812
1,812
7,246
2
3
1,812
1,812
3,623
5,435
5,435
Year
57
3,623
4
1,247
4,987
1,247
1,812
7,246
1,812
1,247
6,234
1,812
9,058
58
59
SUMMARY
Total Cash
Total Cash
Ending Balance
2015
2016
2017
Inflows
RM593,949
RM579,539
RM718,628
Outflows
RM476,617
RM437,636
RM471,064
RM117,332
RM259,234
RM506,799
2017
718,628
233,122
485,506
7,146
Expenditure
General & Administrative Expenditure
Sales & Marketing Expenditure
Other Expenditure
60
157,800
27,900
173,580
30,690
190,938
33,759
6,646
7,311
8,042
Interest on Loan
Depreciation of Fixed Assets
Total Expenditure
Net Income Before Tax
Tax
Net Income After Tax
Accumulated Net Income
2,225
7,051
208,767
142,157
0
142,157
142,157
1,983
7,051
220,615
138,072
0
138,072
280,229
1,732
7,051
241,522
243,985
0
243,985
524,213
Note 1
Cost of Sales
Opening Inventory of Finished Goods
Add: Total Production Cost (Note
0
124,108
0
220,852
0
233,122
0
124,108
0
220,852
0
233,122
Note 2
Raw Materials
Opening Inventory
Add: Current Year Purchases
Add: Carriage Inwards
Less: Ending Inventory
Raw Materials Used
0
95,100
5,400
85,590
14,910
85,590
95,100
5,940
85,590
101,040
85,590
95,100
6,534
85,590
101,634
Labour
Salaries, Wages, EPF & SOCSO
92,460
101,706
111,877
2)
Less : Ending Inventory
Factory Overhead
61
Depreciation
of
Fixed
assets
3,058
3,058
3,058
(Operations)
Utilities
13,680
15,048
16,553
16,738
18,106
19,611
124,108
220,852
233,122
2016
2017
45,515
35,406
25,297
6,600
52,115
6,600
42,006
6,600
31,897
85,590
85,590
85,590
117,332
202,922
259,234
344,824
506,799
592,389
255,037
386,831
624,286
63,293
142,157
205,450
63,293
280,229
343,522
63,293
524,213
587,506
49,587
49,587
43,309
43,309
36,780
36,780
62
255,037
386,831
624,286
SUMMARY
Total Assets
Total Liabilities
Total Equity
2015
2016
2017
RM255,037
RM386,831
RM624,286
RM49,587
RM43,309
RM36,780
RM205,450
RM343,522
RM587,506
63
8.0 CONCLUSION
We are grateful to finish this business plan for course PEN2073. We have
gone through a lot of new experiences and it is very beneficial for all of us in
participating in this business. We hope that our business will be progressed
smoothly in the future. Our target is that we want to achieve high profit in the
involvement of this business even though there are many rivals exist.
Unfortunately, with the good cooperation with all the subordinates we manage to
compete with the rivals as fair and square.
We also hope that with our dedication and hard work, we will achieve our
vision to become the only company is the best in producing pudding which produce
various kind of pudding in this food industry particularly in domestic area. Before that, we
should also shows our effectiveness in doing our job and to make sure that our product will
be available through all Malaysia.
We will provide full responsibility and commitment. There is no doubt that we will
achieve all these things. We are also encouraged to take any chance that directly or
indirectly in order to increase our business performance in the future undertakings.
64
9.0 APPENDIXES
Partnership Agreement
This partnership agreement stated had been prepared on 18 th January 2015 by
the provision stated in the Partnership Act 1961 (Act135) in the Section 26. We
have agreed to be one of the members in this partnership and to create a
partnership agreement in this business of The Pudding House.
We as the business partnership name for The Pudding House as list
below:
Table 32: Partnership Name
Name
800611 06 5110
900626 06 5156
850508 11 5570
900215 08 5718
880118 06 5184
900320 14 6084
65
66
Signatures:
67
68
69
Business Card
70
71