Complete BP 2

ACKNOWLEDGEMENT
First of all, thank you Miss Nurnazirah Binti Jamadin for guiding us throughout
the process of the completion of this assignment. Especially on our Business
Planning, which is one of the important requirements that must be accomplished for
our fourth semester subject which code is ENT 300.
Among all assignments for the code ENT 300, we would say honestly this was
the most challenging yet given to us as it was all shocking since the changes are so
rapid in terms of presenting especially because we would have to distribute those 5
minutes wisely, logically a minute per person. This is a new experience for our group
so we gathered to discuss and consider this an upgrade and a good way of exposing
ourselves into the entrepreneurship world. The making of the business plan have
made us into better thinkers and negotiator rather than just stay in the class and simply
memorize and not think deeply about what have been taught.
Not to forget our parents for providing financial support to aid the completion of
this Business Plan. Without them, we couldn’t imagine how hard it would be to
complete our assignments, as it requires many personal assets involving money such
as cars and printing services. So we supported each other in terms of finance too.
Special thanks again to our one and only Miss Nurnazirah Binti Jamadin for being the
mother of our assignments as she gives very good guidelines and information to make
sure we complete our assignment with no mistake possible.
We gain a lot of knowledge and experience not only for the Business Plan but
also the whole subject as without this we would never use our time to interview real
members of a huge organization to study about how they operate and their idea of
managing a complex organization. With this, I believe all of us have become better
planners and learn to know that time is our best possession and managing time would
be the best course of action in everything. Giving us enough knowledge and
confidence to complete our very own business plan which contain organization,
marketing, operation, financial and other information needed by an entrepreneur as
their guideline to start a new business
LIST OF FIGURES
PAGE
Figure 5.1 : Location Specification 16
Figure 6.6 : Administration Layout 27
Figure 6.8.1: Location Specification 36
Figure 7.7.4.1 : CardDenia Poster 54
Figure 7.7.4.2 : CardDenia Signboard 55
Figure 7.7.4.3 : CArdDenia Banner 55
Figure 7.7.4.4 : CardDenia Business Card 56
Figure 8.2 : Operational Layout 65
Figure 8.10.1 : Location Specification 85
Figure 12.1 :Sample of Mother’s Day Card
Figure 12.2 :Sample of Wedding card
Figure 12.3 :Sample of Wedding Card With Black Lace
Figure 12.4 :Sample of Business Card
Figure 12.5 :Sample of Valentine’s Day Card
Figure 12.6 :Sample of Elegant White Gold Wedding Card
Figure 12.7 :Sample of Event Card
Figure 12.8 :Sample of Hand Made Greeting Card
Figure 12.9 :Sample of Floral Wedding Card

LIST OF TABLES
PAGE
Table 3.1: Company Background 5

Table 4.1: Background of General Manager 67
Table 4.2: Background of Administrative Manager 89
Table 4.3: Background of Marketing Manager 10-11
Table 4.4: Background of Operation Manager 12-13
Table 4.5: Background of Financial Manager 14-15
Table 5.2: Building Specification 16
Table 6.3: List of Administrative Manpower 22
Table 6.4: Task and Responsibilities of Manager 23-24
Table 6.5: Schedule of remuneration 25
Table 6.6: Administration Layout Description 27-29
Table 6.7.1: Administration Furniture and Fitting 30-31
Table 6.7.2: Administration Machine and Equipment 32-34
Table 6.7.3: Administration Raw Material 35
Table 6.8.2: Admin Specific Location 36
Table 6.9: Administration Budget 37
Table 7.3: Total of Residence based on race 43
Table 7.4: Strength and weaknesses of competitors 44
Table 7.5.1:Market Share of competitor in percentage before involvement 45
Table 7.5.2: Target Market 45
Table 7.5.3: Market Share of competitor in percentage after involvement 46
Table 7.6.1: Number of Estimation Card Per Month 48
Table 7.6.4 Sales Forecast 49
Table 7.8: Marketing Budget 58
Table 8.2: Operational Layout Description 65- 66
Table 8.4.1: Estimated Card Production Per month 73
Table 8.5.1: Purchases Forecast 74
Table 8.6.1.1: Bill of Material in making one Greeting Card 75
Table 8.6.1.2: Bill of Material in making one Festive Season Card 76
Table 8.6.1.3: Bill of Material in making one Wedding Card 76
Table 8.6.1.4: Bill of Material in making one Waterfall Card 77
Table 8.6.1.5: Bill of Material in making one Cumfy Card 77
Table 8.6.1.6: Bill of Material in making one Pop-up Card 78
Table 8.6.1.7: Bill of Material in making one Business Card 78
Table 8.6.2: Material requirement schedule 79
Table 8.7: Operational Machines and equipment 80
Table 8.8.2 Operational List of Personnel 82
Table 8.8.3: Operational Salary of employees 82
Table 8.9.1: Operational Furniture and Fitting 84
Table 8.10.2: Operational Location Specification 85
Table 8.11: Business and Operation Hours 86
Table 8.12: License, Permits and Regulation required 87
Table 8.13: Operation Budget 88
Table 8.14: Operational Implementation Schedule 89
Table 9.1.1.1: Administrative Expenditure 92
Table 9.1.1.2 : Marketing Expenditure 93
Table 9.1.1.3 : Operational Expenditure 94
Table 9.1.1.4: Project Implementation Cost 95
Table 9.1.2.1: Depreciation Schedules of Office Machine and Equipment 97
Table 9.1.2.2: Depreciation Schedules of Furniture and Fitting 98
Table 9.1.2.3: Depreciation Schedules Of Signboard 99
Table 9.1.2.4: Depreciation Schedules of Operation Machine
and Equipment 100
Table 9.1.2.5: Depreciation Schedules of Operation Furniture
and Fitting 101
Table 9.1.2.6: Collection for Sales 102
Table 9.1.2.7: Collection for Payment
Purchases 102
Table 9.1.2.8: Economic Life Schedule of Office Fixed Assets 102
Table 9.1.2.9: Economic Life Schedule of Operations Fixed Assets 102
Table 9.2.1 : Sources of Financing 104
Table 9.2.2: Term of Loan 105
Table 9.2.3 : Ending Stock Of Raw Materials 105
Table 9.3 : Pro Forma Cash Flow Statements 106-108
Table 9.4.1.1: Production Cost 109
Table 9.4.1.2: Pro Forma Income Statement 110
Table 9.5.1.1: Loan Payment Schedule 111
Table 9.5.1.2: Pro Forma Balance Sheet 112
Table 9.6: Financial Performance 113
EXECUTIVE SUMMARY
CardDenia is a business mainly consists of five members which are Sherman

Lian Anak Melkom (2016801664) as General Manager, Salton Dirlys Anak Bittle (Id)
as Marketing Manager, Sucilasyakilla Binti Kafli (2016696142) as Operation
Manager, Ain Nadhilah Binti Paduka (2016801334) as Financial Manager and Raja
Nafiera Binti Amil (2016679718) as Administrative Manager. The company’s capital
provided by all of the main members add up to RM 50,000.
After a meeting conducted on 10th May 2018, the core members thought of
every event or programs for their families. All have experienced how difficult it is to
conduct an event, everything needs to be in order, because all the guests has
expectations of those events that is planned. Then there comes this point where the
coordinator decided on how about the invitation cards? Or their tentative of the whole
event? All of this requires a lot of time to design as everything needs to be done
quickly at that moment. So everything must be done neatly and perfect. This is where
CardDenia provides assistance in this matter because we can offer many designs
ranges to very simple ones according to clients’ wants. Not just simple events like
weddings or birthdays CardDenia can provide, companies or corporations also can
pitch in their design for business purposes such their very own business card.
We believe in expanding into this business more as we want to provide our best
services to clients. Members of CardDenia will continue to strive to always update the
designs according to certain benchmarks such as based on trends so that our designs
of cards will always look freshly designed and can be appreciated by all those who
see it. Our customer’s impression is our best investment in this company.
1.0 INTRODUCTION
1.1 Name of business
To start off with this introduction, the name of the company would be
CardDenia. The name CardDenia is actually inspired by Malaysia’s favorite bread
maker company which name is Gardenia. The reason why the company name is
inspired by this particular bread company is that, we admire the wide variety of
choices of bun this bread company produce such as tuna bun, butterscotch bread,
chocolate muffins and many other more. This shows how the company covers
everything what bread can be, to make it fun not just simply like many other regular
bread producing organizations out there. To be flexible in any way in their way of
bread making. So this is what inspires us about Gardenia. Hence, why our company
name is inspired by it.
1.2 Nature of business
The business nature of CardDenia covers the aspect of Arts and Design
Services mainly to cater events or programs. We would like to offer the best service
as we can to fulfill customers wants, as they would want the design to be as close as
they imagine the card. We believe to make every card for each occasion to be one of a
kind as every event should be tailor-made to reach its maximum level of perfection.
Another point would be, a card can highlight the whole energy of the event normally,
so to know an occasion either it is well planned or not, guests could tell if it will be
really fancy from the looks of the card. This is where CardDenia comes in and really
impress guests and customers especially because everything a company does
especially services. It is a form of advertising. Hence, bad products would mean bad
advertising too.
1.3 Industry Profile
To start off, to say about the idea of concept for CardDenia. Many programs in
Kuching city requires assistance no matter how experienced the organizer is in the planning
of an event. In the world of busyness the organizer is in, CardDenia would assists in anything
they would need as in designing the cards to decorate the guests’ wedding table, a business
card for a company and we can compromise on the deadline time. There will always be a time
where the organizer has no time to even choose the design for the cards, CardDenia
will know what to implement in those situations corresponding to what is happening. Point is,
to say about our differences among the other card designing company out there, our company
specializes in flexibility. This is what makes CardDenia stands out and we believe we can
monopolize the card industry to not only locally but also globally.
1.4 Location of business
CardDenia is located in the heart of Kuching city. Specifically, Jalan Simpang

3, Kampung Kenyalang Park. The reason of this area to be our top choice of business
location is that, citizens of Kuching calls this area King’s Center meaning there are a
lot of shops and customers is familiar with the place. The area can also be said to be
flexible as around there, exists a bowling center, a shopping center and some coffee
shops. This can make our future customers plan everything without thinking to travel
too much to let’s say grab a snack or to buy groceries after they spent a long day
choosing their design for their cards.
1.5 Date of commencement
Regarding the date of commencement, the members of CardDenia have agreed

after a meeting to begin our business operation on 15th June 2018.
1.6 Factors in selecting the proposed venture
The purpose we venture into this aspect of business is that as we see, events
nowadays are getting more and more each day. But the organizers of those events
especially in Kuching need connections or a group of people to ease the process of
designing their card of choice. So now, events usually very normal looking wedding
cards, some businesses doesn’t even have a business card and they are families who
make some friendly events in their housing area which requires an invitation card. So
with all this level of demands, this is where CardDenia steps in.
1.7 Future prospect of the business
For the future prospect of this company, this would be to monopolize the
aspect of card making as we can always try to fulfill any requests regarding cards. In
addition, CardDenia would always try to make the design phase of the card to be as
simple as possible to not cause frustration on both parties, which are the
workers and clients.
1.8 Description of the Logo
The rainbow symbolizes varieties of choice for the type of services CardDenia
can offer. Other than that, the multiple colors of the rainbow meaning what
we can do to always reach customers satisfaction as CardDenia is open to
many color possibility to ensure free of choosing for the factor of color
especially.
The line of card designs in the logo implies to customers that we are a card
company that is capable of making many types of cards like shown in the
previewed view of cards
This is the company’s motto which is Your No.1 choice meaning that
CardDenia emphasizes on product quality as we are strive to be customer’s
no1 choice, fulfilling our motto.
We choose this font for the word “Card” as it appears creative and different
than other fonts in a way that it gives the impression of soft and implies that
the card production will be different compared to others as CardDenia
prioritizes on flexibility in terms of creativity, especially
In the company name CardDenia, the logo displayed that the other piece of
CardDenia which is DENIA appears to be all capital letters and red in colour
as it is a suitable combination between the two words joined together and all
capital letters which symbolises the company’s spirit to be always be filled
and consistent until the end. Red colour implies that the company is brave in
venturing into new aspects in terms of card businesses in the future.
2.0 PURPOSE OF PREPARING A BUSINESS PLAN
To form a business, there will always be a challenge throughout the process.

So in order to prevent or minimize those challenges, we need a plan. This is what a
business plan for as we need to expand our business rapidly to appear competitive
among the others. Business plan is normally a documented form, which consists of
the proposed business ideas, and how will it look like after implementation. Other
parties may refer business plan as working paper, business proposal or project paper.
Business plans are really important as it covers everything about the business
ranging from how do our company earns profit, how many staffs do we need, daily
operations and other information that is needed to make the business continue to
grow. In today’s high risk of starting a business, entrepreneurs use a business plan as
a part of the easing process of business creation. If everything is going as planned,
business plan can be used to operate the business’ daily operation for a few years.
The goal of a business plan would be to provide about the company or

business information as many and deeply as possible to perfectly plan everything out
to ensure that a company reaches its goal. There are also many other purpose of a
business plan which are as follows:
 To predict the amount of funding or capital to start the company

 Choosing the optimum location
 A company’s advantage and how to fully utilize in that matter for
continuous success
 To know all of the required facilities the company using
 To identify challenges and how to prevent them
 To learn about former competitors and the industry environment
3.0 COMPANY BACKGROUND
Name of the Company CardDenia Sdn. Bhd
Business Address No. 49, Block F, Jalan Simpang Tiga ,
Kampung Kenyalang Park ,93300
Kuching ,Sarawak
Correspondence Address Jalan Simpang Tiga
Kampung Kenyalang Park ,93300
Kuching ,Sarawak
Website www.CardDenia.com.my
E- mail info@carddenia.com.ny
Telephone Number +6082 885 000
Fax Number +6082 889 000
Form of Business Partnership
Main Activity Card Designing Services
Date of Commencement 15th June 2018
Date of Registration 15th June 2017
Registration Number CW012536-KC
Name of Bank Hong Teck Sing Bank Berhad
Bank Account Number 15105459787
Table 3.1: Company Background

4.0 BACKGROUND OF OWNER
4.1 General Manager
Name of Partners Sherman Lian Anak Melkom
Identity Card Numbers 911110-13-7589
Permanent Address Lot 45, Jalan Semaba, Lorong 2A/1, 93250

Kuching
Correspondence Address Lot 45, Taman Semaba, Lorong 2A/1,93250

Kuching
E- Mail shermanc@mail.com
Telephone Number/Fax 017 899 7881
Number
Date of Birth 10 November 1991
Marital Status Married

Academic Qualification Arts and Design in year 2010
(Graduated in Visual College of Art and

Design Vancouver)
Course Attended  Multimedia Design of Pixar Interns

Creative Multimedia for Disney
 Social Media Marketing &
Communication Training.
Skills  Very competitive meaning will be able
to adapt to rapid change and be
comfortable.
 Great in developing energies to
increase members’ attention to
always lead and always improve
towards success
Experiences Has worked as Design Manager at Google
Malaysia Berhad.
Current Occupation General Manager of CardDenia
Previous Business Experience Work experience in Facebook as head

programmer, trusted to lead new projects
Table 4.1: General Manager

4.2 Administration Manager
Name of Partners Raja Nafiera Binti Amil
Permanent Address No. 22 Jalan Dato Mohd Musa, Taman

Bestari 1,94300 Kuching
Correspondence Address No. 22 Jalan Dato Mohd Musa, Taman

Bestari 1,94300 Kuching
E- Mail raja_card@mail.com
Telephone Number/Fax 014-7894564

Number
Date of Birth 14 Julai 1995
Marital Status Single

Academic Qualification  Major in Bussiness Management
(Graduated in Unitar)
Course Attended  Managing Absenteeism at Workplace
Training.
Skills  Able to maintain administrative staff

by recruiting, selecting and training
employees.
 Able to maintain a safe and secure
environment.
Experiences She has worked as a Human Resource
executive in Bumi Armada Sdn Bhd.
Present Occupation Administration Manager of CardDenia
Previous Business Experience Human Resource at Shell Berhad
Table 4.2: Administration Manager

4.3 Marketing Manager
Name of Partners Salton Dirlys Anak Bittle
Permanent Address No. 22, Jalan Rock, Kota Padawan, Taman

Uni Centre ,93250 Kuching
Correspondence Address No. 22 Jalan 7/20, Kota Padawan,, Taman

Paradise,93250 Kuching
E- Mail SaltonDirlys_card@mail.com
Telephone Number/Fax 012-3457544

Number
Date of Birth 18 September 1992

Academic Qualification  Graduated From UiTM Teknologi
MARA
 Master in Management and Social
Marketing
Course Attended  Talent Management & Succession
Planning Training.
 Managing Absenteeism at Workplace
Training.
Skills  Able to maintain administrative staff

by recruiting, selecting and training
employees.
 Able to maintain a safe and secure
environment.
Experiences She has worked as a Human Resource
executive in Bumi Armada Sdn Bhd.
Present Occupation Administration Manager of CardDenia
Previous Business Experience Human Resource at Shell Berhad
Table 4.3: Marketing Manager

4.4 Operational Manager
Name of Partners Sucilasyakilla Binti Kafli
Permanent Address No.25 Jalan 18/8A, Lorong Seranting, 93300

Kuching
Correspondence Address No.25 Jalan 18/8A, Lorong Seranting, 93300

Kuching
E- Mail suci.cardenia@gmail.com
Telephone Number/Fax 014-771 1156
Number
Date of Birth 04 February 1991
Academic Qualification Master in Business Administration in year

2005 (Graduated in Curtin University)
Course Attended  Arts, Multimedia & Design Training.

 Mobile & Responsive Web Design
Courses.
 Swift Programming Introduction.
Skills  Creative and Attentive during
meetings.
 Refers customers wants and to always
 Satisfy clients as much as possible
Experiences Has worked as magazine designer at Vogue
and TIMES
Present Occupation Operation Manager of CardDenia
Previous Business Experience Magazine Designer at Vogue and TIMES
Table 4.4: Operational Manager

4.5. Financial Manager
Name of Partners Ain Nadhilah Binti Paduka
Permanent Address Lot 1987 UniCentral Lorong 6A, 94300 Kota

Samarahan , Kuching Sarawak
Correspondence Address Lot 1987 UniCentral Lorong 6A, 94300 Kota

Samarahan , Kuching Sarawak
E- Mail aincard@mail.com
Telephone Number/Fax 018 110 3526

Number
Date of Birth 21 January 1991
Marital Status Married
Academic Qualification  Bachelor of Bussiness Management

 (Hons) Banking and Finance in year
2007(Graduated in Nilai University)
Course Attended  The Effect of GST in Business

Operation Training.
 Building Financial Models with
Microsoft Excel Courses.
Skills  Good in identifying the strengths and
weaknesses to alternative solutions
and problems.
 Able to predict how much money is
needed to efficiently complete the
task given to prevent wastage leading
to liabilities
Experiences Has worked as Finance Officer at Bumi
Armada Berhad
Present Occupation Financial Manager of CardDenia.
Previous Business Experience Finance Manager of Agro Bank Miri
Table 4.5: Financial Manager

5.0 LOCATION OF BUSINESS
5.1. Physical location of the project
5.2 Building
Type : Office
Size : 14440 square feet
Land Area 24 x 60 intermediate, 42 x 60 corner.
Rental cost : 1st Floor priced RM2500.00
2nd Floor priced RM2300.00
Table 5.2: Building Specification

5.3 Reasons for Choosing the Place
A company like CardDenia requires a place that is easily spotted by

customers. So King’s Center is a well-known area of Kuching city. So among
the reasons we chose this specific area to be our main location is as follows:
1) Potential for Growth

This is the most important aspect of determining the location as
we know, in business making we have to be committed to its meaning
a long-term plan. Place relocation would cost a lot in the future so we
take potential of growth to be our rule of thumb to sustain the business.
2) Accessibility
First problem was to maintain customers, now it is to make the
place to be accessible to all customers. A card company that requires
face-to-face meetings requires an easily and comfortable meet up place
which the company’s main location. Having it somewhere less known
by the citizens would create conflict even before starting the design
process.
3) Location Cost
Cost, also very influential in maintaining a business. King’s
Center is around our budget to rent a place. With the company’s
ensured profit of every month, averagely, CardDenia prepares
RM6000.00 every month to provide payment for rent.
ADMINISTRATION
PLAN
6.0 ADMINISTRATION PLAN
Administration in the business include all the performances and the management of
the business. The aim of this job is to ensure that the business meets or achieve the
goals of their business. So, all the managers in the organization should play each of
their role in order to achieve their objective, vision and mission of the organization.
The management of the organization includes all the planning, leading and controlling
process.
CardDenia Company should or must to have a discipline and committed staff

as the representative of the company .The administration management will lead,
handle and take care of every staff in the company so that they can feel secured and
satisfied. This is to make sure that the staff welfare is also well guaranteed in the
company.
Administrative department also will help in assisting the employee of the

company by decided the equipment and the personals needed of the company in order
to make sure the business run smoothly and do not facing any problem that can
affect the business.
Etiquette is really important to have by every employee in the company

because working with etiquette can give a good impact for the company in many
different sides. This matter also already mention in the administration objective.
The employee should be committed and be honest in doing their work so that the
business can be easier to handle. Administrative manager is given the ability to
instruct the employee in the company in doing work so the employee know what
they should do for the company. This manager also has a job like recording all the
activity related to the company that happen inside and outside the company besides
helping the general manager.
6.1 Organization Mission and Vision
Administration Objective
 To decide all equipment and personal needed to ensure the business run perfectly
and smoothly.
 To maintain the company specification by taking a good look at the workforce
during the selection and the training process.
 To ensure the commitment and honestly of the employee in work by monitoring
the employees.
 To determine the company overall budget
VISION
To be a customers no 1 choice of making and designing cards.
MISSION
 To provide the best design cards to the customers

 To satisfy the customers wants and needed in the card design and services
 To give the most creative and good price to the customers.
6.2 Organization chart
General Manager
Administrative Marketing Operational Financial

Manager Manager Manager Manager
Manager MAnaManager Manager
Graphic Designer
General Worker 1
General Worker 2
General Worker 3
6.3 Manpower Planning
Position No of Personnel
General Manager 1
Operational Manager 1
Administration Manager 1
Marketing Manager 1
Financial Manager 1
Total 5
Table 6.3: List of Administrative Manpower

6.4 Schedule of tasks and responsibilities
Position Task and Responsibilities
 Take responsibility of company management in order to

General Manager
ensure that the company achieve the objective and the
mission that has been plan.
 Support the motivation of the motivation of the
employees in the company or organization products,
activity, and the operations.
 Find the opportunities that can change the future of the
company.
 Monitors all the operations that happen in the company.
 Making analysis of the monthly report of each
department in the organization.
 Always update the database and maintain it with the
Administrative correct and accurate information of the customers.
Manager
 Controls the administration department financial
expenses.
 Identify the duties or job of every department and
inform the department.
 Manage the payment of the salary and wedges of the
staff, the bonuses, and the incentive of the staff which
are EPF and the SOCSO.
 Set a marketing plan strategy for the company and
Marketing Manager identify the new opportunities for the marketing of the
organization.
 Take a responsibilities in promoting the products and
services that offer by the company to the customers.
 Responsible to analyze the SWOT which are strength,
weakness, opportunities, and threat of the company and
identify the strength and weakness of the company’s
competitors.
 Make and prepare the report of department and submit
it to the top manager in the company.
 Doing management of the quality product and services
Operational Manager
of the company and ensure that all the problems are
handle perfectly and efficiently.
 Set the rules and the procedures in the department for
the staff to follow in order to make the operation in each
department run smoothly without any problem.
 Managing and determining the cost of operation in the
business and match it with the company budget.
 Take full responsibilities of the management and
Financial Manager
controlling of the overall budget, expenses, and profits
of the company.
 Preparing the monthly and annual statement of cash
flow and the income of the company.
 Make a research and a report on the factors that
influence the performance of the business.
 Responsible in managing the company’s financial
accounting, reporting, and monitoring system.
Table 6.4: Task and Responsibilities of Manager
6.5 Schedule of remuneration
For our company, we have chosen the EPF scheme to be given to all employees. The
table below illustrates the remuneration pan for each employee in CardDenia
Sdn.Bhd.
Position No of Monthly Salary EPF (13%) SOCSO Total Amount

Staff (RM) (RM) (2%) (RM)
General 1 1800 234 36 RM 2,070.00

Manager
Administration 1 1200 156 24 RM 1,380.00

Manager
Marketing 1 1200 156 24 RM 1,380.00

Manager
Operational 1 1200 156 24 RM 1,380.00

Manager
Financial 1 1200 156 24 RM 1,380.00

Manager
TOTAL RM 7590.00
Table 6.5: Schedule of remuneration
 Salary
Basic wage or salary will be paid in cash as stipulated in the employment
contract. Wages will be paid once a month to the workers and the payment will
be paid at the end of the month .The salary will be debited to their accounts on
the 27th of every month. Any increment in wages will be decided by the
management. Salaries will be given to all employees based on their degree or
position in the company.
 EPF and SOCSO contributions
Employee Provident Fund (EPF) will be deducted from all worker’s salaries
every month. The company will also contribute to Social Security Organization
(SOCSO) which is 2% of the workers basic salary.
 Working Hours
Every employee who works in CardDenia has to work for ten hour a day,
starting from 9.00 a.m. until 8.30 p.m. every Monday to Saturday. Lunch hour is
from 12.30 p.m. until 2.00 p.m.
 Bonus
Bonus will be paid depending on the employee’s performance.
 Holidays
All workers are entitled to have at least one day rest day that is on Sunday every
week.
 Annual leave and sick leave

Each worker will be given an annual leave of 24 days. So, in a month they can
take two days leave in case of personal problems and any reason that really
strong to take any leave. In terms of sick leave, the medical certificate has to be
improved by a registered medical practitioner. The salary the will depends on
how many days the worker comes for work in a month.
6.6 Administration Layout
Item Description
Stair
Sofa set
Swivel Chair
Meeting table
Control Switch
Staff table
Staff PC
Air Conditioner
White Board
Printer Machine
Projector Screen
Presentation Table
Projector Table
Water Cooler Dispenser
Printer Table
Kitchen Cabinet
Dining Table set

Mini Air conditioner
Refrigerator
Magazine Rack
Pantry Sink
Mini Rack
Mini table
Toilets
Single chair
Door
Projector
Table 6.6 : Administration Layout Description

6.7 List of Office Equipment
6.7.1 Furniture and Fitting
Item Type Quantity Price Per Unit Total Cost

(RM) (RM)
Swivel chair 10 RM 152.90 RM 1529.00
Set Of sofa 1 RM 1800.00 RM 1800.00
Chair 1 RM 148.90 RM 148.90
Meeting table 1 RM 489.00 RM 489.00
Presentation 1 RM 360.00 RM 360.00

table
Magazine Rack 1 RM 180.40 RM 180.40

Projector Table 1 RM 169.00 RM 169.00
Staff Work 4 RM 399.00 R M 1596.00

Table
Mini Rack 1 RM 118.90 RM 118.90
Dustbin 4 RM 10.50 RM 105.90
White Board 1 RM 30.00 RM 30.00
TOTAL RM 7347.00
Table 6.7.1: Administration Furniture and Fitting

6.7.2 Machine and Office Equipment
Item Type Quantity Price Per Unit Total Cost

(RM) (RM)
Pantry 1 set RM 200.00 RM200.00

equipment
Toilet 1 set RM 150.00 RM150.00

equipment
Stationery 1 set RM 200.00 RM 200.00

Equipment
Air Conditioner 1 RM 529.00 RM 529.00
Printer 1 RM 136.00 RM 136.00
Mini Air 2 RM 101.90 RM 101.90

Conditioner
Projector 1 RM 385.00 RM 385.00

Water Cooler 1 RM 499.00 RM 499.00
Dispenser
Refrigerator 1 RM 768.00 RM 768.00
Fax machine 1 RM 399 RM 399.00
Office phone 1 RM 69.00 RM 69.00
Desktop set for 4 RM 380.00 RM1520.00

Office
RM 269.00 RM 269.00
Projector screen
Calculator 3 RM 30.90 RM 92.70
Modem 1 RM 110.09 RM 110.09
Clock 1 RM 10.90 RM 10.90
CCTV 2 RM250.00 RM50.00
TOTAL RM 9,818.08
Table 6.7.2: Administration Machine and Equipment

6.7.3 Raw Materials
Item Type Quantity Price Per unit Total Cost

(RM ) (RM)
Food and 1 set RM 120.00 RM 120.00

Beverages
A4 Paper 2 ream RM 10.90 RM 21.80
Coloured ink 1 set RM 45.00 RM 45.00

cartridge
Magazine 3 RM 15.60 RM 46.80
TOTAL RM 233.60
Table 4.5: Administration Raw Material

6.8 Location
6.8.1 Physical Building
6.8.2 Building
Type : Office
Rental cost : 2nd Floor priced RM2500.00
Table 6.8.2: Administration Specific Location

6.9 Organizational/Administration Budget
Item Fixed Asset Expenses Monthly Expenses Other Expenses

(RM) (RM) (RM)
Machine and RM 9,818.08

Equipment
Office Furniture and RM 7,147.00

Fitting
Wages, EPF, RM7,590.00

SOCSO
Lot Rent RM 2,300.00
Raw Materials RM 233.60
Bills:
 Electricity
 Telephone
RM 1,700.00
 Water
 Internet
TOTAL RM 16,965.08 RM 15,974.60 0
Table 6.9: Administration Budget

MARKETING
PLAN
7.0 MARKETING PLAN
First of all, the reason to run a business is to increase the economic profit and
for the business growth. The fact that we cannot out run the business because there is
no one on this earth can run a business just to finish their starting capital and lose all
the money for fun. That is why the marketing plan is a very crucial role in the
business because it is the first step to contribute in achieving the business objective
that had been plan step by step from the start. In marketing, it includes the activities
such as the analysis and satisfaction of present and potential customers, determining
prices of the product and pricing policies, developing strategies to improve the
business, and also communicating with customers or client. Thus, everyone that are
doing business now should have the basic knowledge in marketing.
Based on the Wikipedia, marketing plan is source of document which is in

written document that are a guide in the marketing field for to be refer by the
marketing manager. This includes marketing activities such as the designing activities
related to achieving the marketing objectives and the changes in the marketing
environment. It is also a basis for all marketing strategies and decision making. It is
advice that every marketing manager to be aware of this matter so that they can make
sure all the plans are running smoothly and can overcome some errors so that the
goals and objective of the company can be achieved without any problem within the
business
This business will be use many ways to assure that the quality of our product
will attract a lot of clients or customer coming to our centre. Besides, we also human
being and understand our customer’s feeling, we will also be informing our respected
customer on our activities from time to time so that they will be well informed and
will not feel left out because we do not care about their feelings and perspective view.
Our business, CardDenia Sdn.Bhd. will be concentrate on the target market,

competitors and promotional strategies in marketing services to reach our sales target.
Our business main priority is to maximize our business profit without neglecting the
satisfaction of our customer. For that, it is important for our company to plan on
achieving our customer’s satisfaction and gain their trust.
Marketing Objective
i. To overcome other competitors in the area by using a well and organize

business strategies.
ii. To gain respect and trust from our customer by fulfilling their needs and
request.
iii. To be able on paying back the bank loan and overcome our initial cost within
3 years.
iv. To make this business well-known and expand the card making business.
7.1 Product or service description
The business, CardDenia., that will be operating consist of two-part major. First of all,
the major business for our CardDenia Sdn.Bhd. is basically by providing the product
to customer through card making design which is the invitation card. For the
invitation card, the branches of making card dividing into two branch which is Do-It-
Yourself (DIY) and Do-It-For-Me (DIFM) depends on clients will.
The DIY, the client gives the idea and design for us to do and we will also
give the client the sample for them to generate more idea and make them more satisfy
with what they are choosing. The client also will be given a period of time for them
and we will help to consult them in any decision making by the client. For the DIFM,
our designer will do the design for the client depend on the sample given to them.
This is much faster and simpler because the design inside the sample given is already
done just need to edit a few things depend on the client’s will. The invitation Card
that our business will provide are Wedding Card, Birthday Card, Festive Season Card,
Cumfy Card, Waterfall Card and Pop-up Card. The Festive Season card will be
divided into four kind of card depending on its season. For example, New Year card,
Hari Gawai card, Chinese New Year card, Raya card, Christmas card and etc.
Meanwhile the Cumfy Card, Waterfall Card and Pop-up Card are most hand-made
card. The Cumfy card is card filled with cotton wool. Pop-up Card is a card when you
open it, it pop out something, for example flower that is made from another piece of
paper. Waterfall card can be described as a card that will flow like waterfall when
string is pulled. The second major for our business is making the business card for
new company or small shoplet that just starting to growth. By making the
business card, the other company and shoplet that are new in the industry of business
can spread their business by using the business card.
Based on our company motto, “ Your No.1 Choice ”, shows that we do care
about our product not just satisfy customer need but also always maintain the
product’s quality and make the client satisfied with what we provide for them in the
making of their product. Plus, we will try our best to make a different and pure work
without plagiarism with other competitor.
7.2 Target Market

Based on the Wikipedia, the term target market is also known as a group of customers
or buyers that the business is trying to attract to use their service and buy their
product. It is very important for our company to identify target market so that they
can evaluate thus predict the number of actual and potential customers in the market
that would actually use the service offered by the company since they will be the one
who is going to generate the sales and contribute to our company business. Moreover,
it is importance of identifying the target market so that we can estimate, have the
probability and do an early estimation on weather our product and service is good
enough to compete with other competitors. In theory, this process is known as the
Market Opportunity Analysis (MOA).
CardDenia Sdn.Bhd. Company will be offering the services regarding

supplying products for card design which is invitation card and business card. First of
all, to carry out our business plan, we have decided to open our first branch in Bandar
Kuching, Sarawak. The reason we choose this place is because the location basically a
huge town with a lot of shoplet and company nearby and also have the potential to be
develop more. Besides, CardDenia Sdn.Bhd. is also near to residence housing since
our first customer will consist of people who need to do invitation like birthday and
wedding.
Moreover, our secondary target will be the business man or woman that just
started new business or new company nearby Kuching, Sarawak. For our third target
is the teenage who want to make surprise for his friends with a birthday card, greeting
card for Teachers’ Day, Happy Mothers’ Day, Fathers’ Day and etc. As we
all know, some teenage feel lazy to make their own card because they have no
fundamental in multimedia. So, we can provide the design for them and they just can
choose from the sample given.
CardDenia Sdn.Bhd. target market more focus on:
7.2.1 Demographic Segmentation
As we all know, a market manager usually takes count the

demographic information since is so much easy to obtain. Our business is
aiming at the new companies and shoplets that are new in business industry
and also housing site that are need of invitation cards.
7.2.2 Geographic Segmentation
CardDenia SDN. BHD. will be offering services regarding providing

the card design for the user that need the invitation card and business. To carry
out our business plan, we have decided to open our first company in Kuching,
Sarawak. The place that we choose is nearby to the company’s area and
housing site. So that, our clients can easily find and doing business with us.
This is the one of the ways to attract more customers.
7.2.3 Behavioural Segmentation
Our business also takes count the behavioural segmentation which is

mean by in term of the rate of frequently usage of invitation card and business
card is very high especially in a huge town like Kuching.
7. 3 Market Size
Market size is actually referring to the number of potential customer located in

a group of target including those proportion controlled by existing competitors which
has the same target market. Based on the effeminate population, we estimated that
there are 364,103 people living around Bandar Kuching. There are actually cover
covers an area of 431 square kilometers (166 square mile).
The population of family estimated is between 500 to 800 families and also
the population of companies estimated is between 150-250 companies and shoplets.
The majority business man, business woman and residence housing in Kuching
consists of Malays, Ibans and Bidayuhs. This research and survey done included all
type of races. The result of market size obtain is as follows:
Residence in race Percentage (%) Number of people
Malays 60.51 220,333
Bidayuhs 20.98 76,403
Ibans 18.51 67,367
Total Market Size 100 364,103
Table 7.3: Total of Residence based on Race
Market Size Calculation:
From 364,103 peoples, we had target about 8% as our target for market to increase
our sale:
Malays: 4%
Bidayuhs: 3%
Ibans: 1%
8%
7.4 Competition Analysis
Based on the Wikipedia, competitions are occurring when there are

competitors, other business company that offers the same type of service and product
in the same area and to the same target market as ours. In theory, this is something
that we cannot avoid since there will always be a new competitors joining the target
market. Since our CardDenia Sdn.Bhd. Company is still new in business industry, we
have other companies that have already start running the same business field as ours.
In Kuching, basically there is two competitors and both the company is located in
Kuching. This will be our chance of our business to succeed with the knowledge of
analysis of other competitor’s strength and weakness. It is important for us to improve
from time to time to make sure that our company will able to compete with the
existing competitors.
Competitors that we are considering:
Competitors Strength Weakness
Banana  Most unique design  No business card design

Greeting  Have almost five-star review from  Does not provide DIY design
customer  Limited parking
 Have their own regular customer
 Strategic place
 Good service
 Provide balloon for birthday party.
AsahiArts  Well-known around Kuching  Expensive
 Good service  Does not provide corporate
 Good quality invitation card
 Provide meal to customer  Lack of communication skills
Table 7.4: Strength and weakness of competitors

7.5 Market Share
We have two business competitor that is offering the same product and service in
Kuching for now. Moreover, our competitor only offers selling products and not offer
business card. So basically the market shares before the involvement of our company,
CardDenia Sdn.Bhd. two of our competitors holds 60% and 40% respectively of the
total market share and can obtain income about RM29, 128.00 per year. The table
below shows before and after of including the entry of CardDenia Sdn.Bhd.
Company:
Before involvement:
Competitors Market Share Total Per Year

(%) (RM)
Banana Greeting 60 17,476.80
AsahiArts 40 11,651.20
TOTAL 100 29,128.00
Table 7.5.1: Market Share of competitors in percentage before involvement
Table 7.5.2: Target Market
Target Market
Target Market = population size x target market percentage
= 364,103 x 8%
=29,128 (Round off from 29,128.24)
Pie Chart before Involvement:

Explanation:
The pie chart above show the percentage of the market share of the both
company which is Banana Greeting which have the percentage of 60% and AsahiArts
which consist of 40% of the market share.
After involvement:
Competitors Market Share Total Per Year

(%) (RM)
Banana Greeting 50 14,564.00
AsahiArts 30 8,738.40
Cardenia SDN. BHD. 20 5,825.60
TOTAL 100 29,128.00
Table 7.5.3: Market Share of competitors in percentage after involvement

Pie Chart after Involvement:
Explanation:
In January 2018, our company decide to enter into the card designer industry.
After CardDenia Sdn.Bhd. join to the market, it is estimated that our company can
able to cover up until 20% of the market share because our company is new. Our
company expect that the market shares for every competitor will be increase.
7.6 Sales Forecast
7.6.1 Calculation for Sale Forecast
Number of the estimated card greeting /business card sold in each month
MONTH Estimation
January 80
February 90
March 60
April 50
May 80
June 120
July 140
August 50
September 60
October 80
November 130
December 140
TOTAL 800
Explanation:
Based on the table above, the estimation for the highest peak will be at the on
November which is 130 card per day. This is because on that time will be the school
holiday and a lot of people would like to do the event on that period. The lowest for
the estimation is on the month of March which is 30 per day. This is because a few
school holiday on that time and adult also does not want to do any event for that time
of period.
7.6.3 Average Price based on card
The average price is based on the card design and the raw material needed to
create the card greeting / business card which is that we have set it RM10.00 and the
cost will increase based on the material used.
7.6.4 Sales Forecast
The expectation income for CardDenia Sdn.Bhd. Company:
MONTH SALES PER MONTH

(RM)
January 24,800.00
February 25,200.00
March 18,600.00
April 15,000.00
May 24,800.00
June 36,000.00
July 43,400.00
August 15,500.00
September 18,000.00
October 24,800.00
November 39,000.00
December 43,400.00
TOTAL 328.500
Table 7.6: Sales Forecast

7. 7 Marketing Strategy
As in the theory, marketing strategies is one of the most important elements to

market our new Business to the society. These strategies help to compete our business
with other competitors to offer good service from our business. Our business also
provides reasonable fees to our customer in terms of satisfy their needed. With these
strategies, it helps to easier to notice and avoid problem that might occur in our
organization. Marketing strategies is also a key idea to deliver customer satisfaction
yet provide business with competitive advantage. Thus, CardDenia Sdn.Bhd.
Company have a great start in the business industry and expected to have a large
profit due to some factors.
So, in other words, marketing strategies plays an important role in achieving

our company’s objective by introducing and attracting the customers. That is why
DCC Company is setting the marketing strategy based on the 4P’s formula that stands
for:
1) Product
2) Price
3) Place/distribution
4) Promotion
7.7.1 Product and Services
Based on the 4P’s formula, the first marketing strategy is product and the service
offering. To attract more customer, our business will be offering to our customer with
the best quality product and serving them with the most services. Thus, the customer
will think that we never forget about their existent inside our CardDenia Sdn.Bhd.
Company .Based on our target market which is, residence housing, business man or
woman who just started new company and teenager, we have different strategy in our
business to attract these type of our customers based on their age and life style to
choose our products.
7.7.1.1 Residence Housing
Our first mainly target customer is come from residence housing.

Among all of the residence housing, mostly parents between the age 30 years
old until 70 years old that have little children or maybe have a little baby or
maybe their grandchildren. So, we can more focus on our product by design in
their favourite’s children anime superhero as the theme for their birthday or
etc. like Superman, Spiderman, Ultraman and etc. We also do not forget for
those bride and groom who wanted to get marry. If they order in a large
quantity, we will give them a very reasonable discount for them at the same
time the quality of the product is the best. By designing our card with that, this
surely can attract them to buy our products and can promote our products too
to their friends.
7.7.1.2 Customer who works as a business
For our second target, our target is the business woman and business
man for those who just started new company or business in this industry. As
we all know, they are new in this industry and they will like something with
variety of design and type. This also goes for the business card. Therefore, we
provide our product the business card with different style of design and type of
colour selected based on their like to satisfy their need. Example, a business
man just opens a business with a cake shop. He need the business card that
suit with his cake house. Then we will design a business card that have the
pattern of cream cake and slightly increase the thickness of the pattern
of cream card at the edge of the card.
7.7.1.3 Teenager
Lastly for our third target market which is the teenager. Based on the
theory, teenager creativity become lesser because of they always play
computers, play their smartphone and etc. Thus, their creativity become
limited. Therefore, whenever there is an event of anything function such as,
birthday for friends and greeting card for Teachers’ Day, Happy Mothers’
Day, Fathers’ Day and etc. The teenager just can come to our centre to buy the
all the card needed that we have prepare for them based on the sample given
by them later on. With this way, the teenager will not waste their time to
create the design needed to give to their friends’ birthday and greeting card for
Teachers’ Day, Happy Mothers’ Day, Fathers’ Day and etc.
7.7.2 Price
The second most important strategy in business is price strategy. We made up some
strategy to promote our products to customers by planning some price tactics in our
business:
7.7.2.1 Discount Pricing
Every month of the year, there will always have need of wedding
invitation in large quantity of amount. Therefore, to satisfy our customer,
customers that buy our product in many quantity, we will give them special
discounts such as every purchase of up to 50 invitation card will get 20% of
discounts.
7.7.2.2 Promotional Pricing
Whenever there is a special date such as the festive season like New
Year card, Hari Gawai card, Chinese New Year card, Raya card, Christmas
card and etc., we will give special price to every product they buy. From this,
our income will increase more and at the same time attract our customers too.
7.7.3 Place Strategy
The place or location really play an important role and is also affecting our
business. That is why before setting up any business, we must first consider the
location that we choose on building up our business company. The reason supporting
our chosen location, that will be in Kuching is due to its strategical location. It is
located in the centre of attraction and has a large target market. Besides that, the
chances of our business to survive will also be higher since we offer more interesting
services.
7.7.4 Promotion Strategy
The promotion strategy is to make sure that the customers are well informed about
our offer promotion and discounts. CardDenia Sdn.Bhd. will be using plenty of
methods and approach to advertise our product and service offered. This will be some
of the promotional strategies that we will be implementing for our business:
7.7.4.1 Flyer (Poster)
We will be spreading our flyers around Kuching to inform the people

about our new business and the type of service that our company will be
offering. So, we are hoping that to attract more of them to come over to our
place and try the service and product that we are offering.
7.7.4.2 Signboard
A large signboard will be placed in front of our CardDenia Sdn.Bhd.

shop because to let other people who are passing by will be alert and noticed
about the business that we are running. This signboard also be design
attractively using bright colours to make sure that our target can be achieved.
Besides, we also will be providing important information on our signboard
7.7.4.3 Banner
Kuching is a huge town in Sarawak. Therefore, we will be placing two

in this early stage so that people will know and be inform about the opening of
our card design business and its location. The first banner will be placed at the
junction at the King Centre before arriving at the shop since that is one of the
most suitable location where people around Kuching will often come. The
second location of our banner will be placed near the Waterfront. This is to
attract the foreign and also non-foreign there because we are expecting them
as our major customer and it is a must for us to attract their
attention.
7.7.4.4 Business Card
For our business card, we will be giving our contact number and the
address of our shop for that it will be easier for our customer to contact us in
order to book for them to do appointment with us and discuss what they need
for their design for the card. This is seen to be one of the most effective way to
promote our business
7.7.4.5 Internet Advertising
Nowadays, internet have been a big phenomenon and all of us have

been used the internet in the society. Thus, we also take opportunity to
promote and sell our product and service in all over the other state using
internet as a medium to enlarge our business opportunity. By using internet
advertising that being offer by famous hosting website such as Facebook,
Google and Instagram, we can attract many customers in large scale and this
can surely increase our business income greatly.
7.8 Marketing Budget
Calculation for Marketing Budgets
Flyer = for each RM 1.00 x 80 pieces
= RM 80.00
Banner = for each RM 90.00 x 2 pieces
= RM 180.00
Business Card = for each RM 0.80 x 150 pieces
= RM 120.00
Internet Advertising = 50 cm x 50 cm x RM 150.00 x 1
(Domain for Google Advertising)
= RM 150.00
CardDenia marketing budgets for promotion will be as shown below:
No ITEMS FIXED ASSET WORKING OTHERS TOTAL

CAPITAL EXPENSES
(RM) (RM)
(RM) (RM)
1. FIXED ASSET
 Signboard 3,500 3,500
2. PROMOTION
BUDGET
80
 Flyers
180
 Banner
 Business card 120 530
 Internet 150
Advertising
3. OTHER BUDGET
 Grand 2,000 2,000

Opening
(Launch)
TOTAL 3,500 270 2,260 6,030
Table 7.8: Marketing Budget

OPERATIONAL
PLAN
8.0 OPERATIONAL PLAN
Operations management can be defined as the process of marshalling business input

to transform them into output in the form of product or services.
Operational planning is one of the most important element that need to be

consider in every business, so that the operation is working smoothly. Operations
management can be defined as the process of marshalling business input to transform
them into output in the form of product of services. It is also can be explained as
transforming the input into output. Input refers to all resources that requires to
produce a product such as, raw materials, labours, technology, and many more. The
operation should be run smoothly so that it can lead the business achieved their goals.
Operation activity also needs to be organized well. This is to ensure the business able
to maximize the output at a lower cost of production. Therefore, it is the responsibility
of operational department to ensure the operation run smoothly and accordingly as
planned, in order to increase more profit and gain loyalty from customer.
In CardDenia Sdn.Bhd. Company, we design variety of cards products such as:
 Greeting Card
 Wedding Card
 Festive Season Card
 Business Card
 Waterfall Card
 Cumfy Card
 Pop-up Card
In CardDenia Sdn.Bhd. Company, we plan our operation activities to ensure

that our business will meet customers’ expectation, which include production
parameters such as quality, quantity and cost. Moreover, we are also using lot of cards
and paper as our raw material beside manpower, machine and equipment, and capital
as our input. All this input we transform it into value added and quality product. All
process involve had been planned systematically to ensure smooth flow of operation
beside fully utilize resources and reduce cost of production in the future
Operation Objectives
CardDenia Sdn.Bhd. Company has its own objectives for operational planning to
achieve the business goals as well, such as:
1. To make sure the operation activities will be conduct accordingly so that

business goals can be achieved as well.
2. To ensure the product that provided to the customer is produced according to
the procedures and requirement.
3. To ensure that the operation area as well as business premise are in clean
condition, so that customer will not query the cleanliness of our product.
4. To maximize the product at a lower cost of production.
5. To be more creative and innovative for every product, so that our product can
compete with other product that available in the market.
Operation Strategies
Our company, CardDenia Sdn.Bhd. Company has its own strategies to meet the
demand of customer and achieved the business goals as well. Therefore, there are
several strategies that has been list down, so that operational department may alert
and produce our product accordingly.
CardDenia need to ensure that every workers are well trained with the procedure and
requirement of their job specification.
1. We will make sure that every card that we design is creative and high in
quality.
2. We will also has to be more creative and innovative on how to influence

customer in terms of promotion, so that our product will stay in a market and
compete with other competitors.
3. Cardenia will ensure that there will be less shortage of materials, so that our
produce will always available for customer.
Schematic Model of Operation System
EXTERNAL ENVIRONMENT FORCES
Sociocultural | Political | Economic | Global | Technological
What will be transformed?
o Paper
o Ink cartridge
o Manila Card
o Glue TRANSACTION
INPUT PROCESS OUTPUT
Who will do it?

Product:
o Graphic Designer
o Greeting Card
o Staff
o Wedding Card
FEEDBACK o Festive Season Card
o Cumfy Card
o Pop-up Card
o Waterfall Card
Positive Feedback (+) Negative Feedback (-)

Help the company to understand which part Help company understand shortcoming in
of marketing strategies, product development the product development, customer service
and customer service will give them benefit process and the marketing.
and gain more sale
Productivity Index
Productivity Index = Price of product/ cost of product
= RM 4.00/ RM 2.90
= RM1.38
 From the productivity index, it is shown that out product run efficiently
8.1 Process Planning
Process planning involve the identification of the step-by-step processes from

beginning to end in making the product or in providing the services.
8.1.1 Process Flow Chart
Transfer the equipment use from the store
Sketch the design
Create the design
Print the design
Decorate the card with accessories, if needed
Process done and stored

8.1.2 Activity Flow Chart
We also prepared the daily activity flow chart of CardDenia:

8.2 Operations Layout
rack Trimmer table Store
1 Prem D De
ade ec co
Premade card card or ra
rack shelf at tio
io n
n sh
sh elf
elf
Su
ra
u
Design samples cabinet
No. Symbol Meaning
1. Air Conditioner
2. CCTV
3.
Long table with swivel chair
4. Cash Register Machine
5. Men Toilet
6. Woman Toilet
7. Plastic chair
8.
Round table with four plastic chair
9.
Printer
10. Stairs
11. Mini Air Conditioner
12. Biometric Time and Attendance System
13. Telephone
1
Table 8.2: Operation Layout Description

8.3 Production Planning
The main objective of production planning is to ensure the quantity of production is

enough to fulfill expected market or sale forecast over certain period. Cardenia adopt
Chase Strategy where the quantity varies to suit marked demand for every day. Our
company determine number of input require based from forecasting percentage of
product through average forecast sale.
Greeting Card
Average sales forecast per month = 15% x RM 12,140.00
= RM 1,821.00
Average price per unit = RM 3.00
Average number of output per month = RM 1,821/RM3.00

= 607 units
Number of working days/month = 30 days

Average amount of output per day = 607 units/ 30 days
= 20 unit per day
Festive Season Card

= RM 1,821.00

= 607 units

= 20 unit per day
Wedding Card
= RM 2,428.00
Average number of output per month = RM 2,428.00/RM5.00

= 486 units

= 16 units per day
Business Card
= RM 1,214.00

= 347 units

= 12 units per day
Waterfall Card
= RM 607.00
Average number of output per month = RM 607.00/RM2.00

= 304 units

= 10 units per day
Pop-up Card
= RM 607.00

= 304 units

= 10 units per day
Cumfy Card
= RM 607.00

= 101 units

= 3 units per day
Ready-Made card
= RM 607.00

= 209 units

= 7 units per day
Decoration
= RM 1,214.00

= 405 units

= 14 units per day
Envelope
= RM 1,214.00

= 405 units

= 14 units per day
8.4 Capacity Planning
Estimated time of designing one [1] card is 7 minutes.
Business Hours are 9 hours.
Number of worker = 4 workers. 1 worker will handle one card at one time.
 Capacity per day for 1 worker per day is = unit per hour x business hours
= 9x9
= 81 units
 Capacity per day for 4 workers per day is = 81x 4
= 324 units
 The number of working days per month is 30 days. Estimated capacity
planning per month for all workers is 9,720 units.
MONTH ESTIMATED CARD PRODUCTION
(units)
January 2,480
February 2,520
March 1,860
April 1,500
May 2,480
June 3,600
July 4,340
August 1,550
September 1,800
October 2,480
November 3,900
December 4,340
TOTAL 32,850
Explanation:
The table above shows a detail planning of estimated production of service planning
for every month for the year 2018.
8.5 Purchases Forecast
MONTH PURCHASES FORECAST

(RM)
January 9,920.00
February 10,080.00
March 7,440.00
April 6,000.00
May 9,920.00
June 14,400.00
July 17,360.00
August 6,200.00
September 7,200.00
October 9,920.00
November 15,600.00
December 17,360.00
TOTAL 131,400.00
8.4 Material Planning
Material management is an important component of any production set up as

materials often form a high percentage of the total cost of the finished product or
services. Our company only choose the best quality of paper and ink as the main
material for our product. Most of our materials are purchase from vary suppliers as we
will compare and buy from the most cheap price for every purchase. It’s our company
policy where we are not stick to one supplier to supply the same product. What the
most important for us is to find the lowest cost in order to minimize our cost of
operation thus gain more profit.
8.4.1 Bill of Material (BOM)
Greeting Card
To produce one Greeting Card, the bills of materials is as follows;
Product No. Description Specification Quantity
01 Paper 2 piece of A4 paper 2
02 Decoration 0.5g of ribbon 0.5g

- Ribbon
03 Colour Ink Cartridge 0.25 pl. of colour ink 0.25 pl.
04 Black Ink Cartridge 0.2 pl. of black ink 0.2 pl.
05 Marker 0.1g of marker 0.1g
06 Envelope 1 piece of envelope 1
07 Colour pen 1.2g of colour pen 1.2g
08 Glue stick 0.24g of glue 0.24g
Table 8.4.1.1: Bill of Material in making one Greeting Card

Festive Season Card
To produce one Festive Season Card, the bills of materials is as follows;
01 Paper 2 piece of matte paper 2
02 Decoration 0.05g of glitter 0.05g

- Glitter
Table 8.4.1.2: Bill of Material in making one Greeting Card
Wedding Card
To produce one Wedding Card, the bills of materials is as follows;
01 Paper 1 piece of uncoated paper 1
02 Decoration 0.2g of button 0.2g

- Button
Table 8.4.1.3: Bill of Material in making one Wedding Card

Waterfall Card
To produce one Waterfall Card, the bills of materials is as follows;
01 Manila Card 1 piece of manila card 1
02 Decoration 0.32g of artificial flower 0.32g

- Artificial flower
Table 8.4.1.4: Bill of Material in making one Waterfall Card
Cumfy Card
To produce one Waterfall Card, the bills of materials is as follows;
01 Manila Card ½ piece of manila card ½
02 Decoration 0.01g of glitter 0.01g

- Glitter
07 Thread 3mm of thread 3mm
08 Cotton wool 0.5g of cotton wool 0.5g
Table 8.4.1.5: Bill of Material in making one Cumfy Card

Pop-up Card
To produce one Pop-up Card, the bills of materials is as follows;
01 Scrapbook Card 1 piece of scrapbook card 1
02 Decoration 0.25g of ribbon 0.25g

- Ribbon
Table 8.4.1.6: Bill of Material in making one Pop-up Card
Business Card
To produce one Business Card, the bills of materials is as follows;
01 Paper 1 piece of glossy paper 1
Table 8.4.1.7: Bill of Material in making one Business Card

8.3.1 Material Requirement Schedule
No Material Quantity Safety Total Price per unit Total Price

stock Material
Requirement (RM) (RM)
1. All type of 5 ream of paper 2 ream of 7 ream of 12.00 84.00

paper paper paper
2. All purpose of 10 kg 5 kg 15 kg 7.90 118.50

decoration
3. Manila Card 50 pieces 10 pieces 60 pieces 5.85 351.00
4. Scrapbook Card 10 pieces 10 pieces 20 pieces 1.20 24.00
4. Poly Felt 10 pieces 5 pieces 15 pieces 0.80 12.00
5. Glue stick 20g 20g 80g 1.10 8.80
6. Plain envelopes 1,500 pieces 50 pieces 1,550 pieces 0.12 186.00
7. Colour Ink 8.5 picoleter 8.5 picoleter 17 picoleter 34.00 68.00

Cartridge
8. Black Ink 8.5 picoleter 8.5 picoleter 17 picoleter 34.00 68.00

Cartridge
9. Marker 30g 10g 40g 1.00 4.00
10. Cotton wool 50g 50g 100g 3.10 6.20
TOTAL 930.00
Table 8.4.2: Material Requirement Schedule

8.5 Machines and equipment
No. Item Quantity Price per unit Total Price

(unit) (RM) (RM)
1. CCTV 2 900.00 1,800.00
2. Printing Machine 1 600.0 600.00
3. Paper Trimmer 1 100.90 100.90
4 Mini air conditioner 2 251.00 502.00
5. Air conditioner 1 2,000.00 2,000.00
6. Cash Register 1 1,520.00 1,520.00
7. Computer 1 570.00 570.00
8. Telephone 1 240.00 240.00
9. Biometric Time and Attendance System 1 2,800 2,800
9. Prayer equipment 1 90.00 90.00
10. Toilet equipment 2 450.00 900.00
11. Trolley 2 15.00 30.00
12. Glue gun 4 50.50 202.00
13. Sewing Kit Tools 1 168.56 168.56
14. Image Editing Tools 1 190.90 190.90
15. Image Scanning Tools 1 180.70 180.70
16. Stationary equipment 4 120 480.00
TOTAL 12,375.06
Table 8.5: Operational Machines and Equipment

8.6 Manpower Planning
In CardDenia Sdn.Bhd. Company, manpower planning is important to ensure

that the workers qualify enough to complete the works given. Our company operating
four staff which involves one graphic designer and three general workers. The
workers are selected based on their skills and most importantly experience. The
workers will be trained to improve their communication skills and how their interact
with customer. This is done to improve our sales. Hence, operating manager will
make an interview first, before decide whether they are qualify for the work or not.
In CardDenia Sdn.Bhd., we had decided that all partners have to participate in

production and daily business. We also hire another four workers to support our
operation and increase our productivity and efficiency.
8.6.1 Operation Organization Chart
GENERAL MANAGER
SHERMAN LIAN
OPERATIONAL MANAGER
SUCILASYAKILLA KAFLI
GENERAL GRAPHIC
WORKER DESIGNER
8.6.2 List of Personnel
No. Position No. of Job Qualification Task and Responsibilities

Staff Status
 Good in communication  Develop graphics for

skills product illustration
1 Graphic 1 Permanent
Designer  Creative and innovative  Create images that identify
thinkers a product
 Strong time management

skills
 Cleaning and preparing the

shop
2 General 3 Permanent  Always punctual
Worker  Loading and delivering
 Obey to rules and
material
regulation
 Arranging the product for
 Can do several task
display
correctly
Table 8.6.2: Operational list of personnel
8.6.3 Salary of employees
No. Position No. of Monthly Salary EPF 13% SOCSO 2% Total (RM)
Staff (RM) (RM) (RM)
1 Graphic Designer 1 1,200.00 156.00 24.00 1,380.00
3 General Worker 3 950.00 123.50 19.00 3,277.50
TOTAL 4,657.50
Table 8.6.3: Operational salary of employees

 Salary
Basic wage or salary will be paid in cash as stipulated in the employment
contract. Wages will be paid once a month to the workers and the payment will
be paid at the end of the month .The salary will be debited to their accounts on
the 27th of every month. Any increment in wages will be decided by the
management. Salaries will be given to all employees based on their degree or
position in the company.
 EPF and SOCSO contributions

Employee Provident Fund (EPF) will be deducted from all worker’s salaries
every month. The company will also contribute to Social Security Organization
(SOCSO) which is 2% of the workers basic salary.
 Working Hours
Every employee who works in CardDenia has to work for ten hour a day, starting
from 9.00 a.m. until 8.30 p.m. every Monday to Saturday. Lunch hour is from
12.30 p.m. until 2.00 p.m.
 Bonus
Bonus will be paid depending on the employee’s performance.
 Holidays
All workers are entitled to have at least one day rest day that is on Sunday every
week.
 Annual leave and sick leave

Each worker will be given an annual leave of 24 days. So, in a month they can
take two days leave in case of personal problems and any reason that really
strong to take any leave. In terms of sick leave, the medical certificate has to be
improved by a registered medical practitioner. The salary the will depends on
how many days the worker comes for work in a month.
8.7 Overheads Requirement
8.7.1 Furniture and fitting
No. Item Quantity Price per unit Total Price

(unit) (RM) (RM)
1. Round table 1 200.00 200.00
2. Counter table 1 360.00 360.00
3. Plastic chair 5 30.00 150.00
4. Shelf 6 190.00 1,140.00
5. Glass cabinet 2 870.00 1,740.00
6. Medium table 3 150.00 450.00
7. Long table 2 200.00 400.00
8. Dustbin 1 5.00 5.00
9. Cleaning set 1 15.00 15.00
10. Smoke sensor 1 150.00 150.00
11. Fire extinguisher 1 70.00 70.00
12. Emergency lamp 1 150.00 150.00
13. Swivel chair 1 99.00 99.00
14. Rack 2 45.90 91.80
TOTAL 5,020.80
Table 8.7.1: Operational Furniture and fitting

8.8 Location
8.8.1 Physical Building
8.8.2 Building
Type : Office
Rental cost : 1st Floor priced RM2500.00
Table 8.8.2: Operational Location Specification

8.9 Business and Operations Hours
DAYS OPERATION HOURS
Monday – Saturday 9.00 a.m. – 5.00 p.m.
Sunday and Public Holiday CLOSED
Table 8.9: Business and Operations Hours
Our CardDenia will operated from Monday to Saturday. From Monday to Friday, our
shop will operated on 9.00 a.m. to 12.00 p.m. and rest for one and half hours. During
lunch hour, workers will have their lunch and have a rest. It will continue from 2.00
PM until 8.30 PM.
On Sunday and public holidays, we will closed our shop to give our workers rest
and during public holidays we estimated that less student or workers will come to our
shop. On Sunday, we will calculated our stock to ensure no missing sources and to
update our sale per week. Workers will be given an off-day every week.
8.10 License, Permits and Regulations Required
ITEMS TYPES REMARK
License for signboard License Majlis Bandaraya Kuching

Selatan
License for Banner License Majlis Bandaraya Kuching

Selatan
Location Permit Permit Kementerian Kerajaan Tempatan
License for van License Jabatan Pengankutan Jalan (JPJ)
Employees Provide Fund (EPF) Regulation Kumpulan Wang Simpanan

Pekerja (KWSP)
Table 8.10: License, Permits and Regulations Required

8.11 Operations Budget
Item Fixed Asset Monthly Expense Other Expense

(RM) (RM) (RM)
Machine and equipment 12,375.06
Furniture and Fitting 5,020.80
Raw Materials 930.00
Wages, EPF and SOCSO 4,657.50
Lot rent 2,500
License, Permits and

regulation 540.00
Utilities:
o Water
1,050.00
o Electricity
TOTAL 17,395.86 9,137.50 540.00
Table 8.11: Operation Budget

8.12 Implementation Schedule
No Activities Month
6 7 8 9 10 11 12 1 2 3 4 5
1 Incorporation of business
2 Application of permit license
3 Searching premise
4 Renovation premise
5 General briefing to personnel
6 Advertising and promotion launched
7 Procurement of machine and items

needed
8 Installation of machine
9 Recruitment of workers
10 Department coordination
11 Briefing of all distribution channel
12 Monitoring and corrective action
13 Sales visits
14 Consolidation
Table 8.2: Operational implementation schedule

FINANCIAL
PLAN
9.0 FINANCIAL PLAN
Financial is involving monetary and transaction of a management or company

which matters on how it is managed while financial planning is a “task of determining
how a business will afford to achieve its strategic goals and objectives.”.The financial
describes any cost involved in operating the business
Financial is important for the overall success of CardDenia because it helps to

determine the size of investment that is the project implementation cost.Apart from
that,it helps to identify and propose the relevant sources of finance and guide the
implementation of plans. Furthermore , financial plan ensure that initial capital is
efficient and appraise the viability of the project before actual investment is
committed.
Last but not least,financial plan helps the managers to expand the company in the
long run.
9.1 PROJECT IMPLEMENTATION COST SCHEDULE
Administrative Expenditure
Item (RM)
Fixed Asset
Machine and Equipment 9,930
Office Furniture and Fitting 7,346
Working Capital
Wages, EPF, SOCSO 7,590
Lot Rent 2,300
Raw Materials 234
Bills:
 Electricity
 Telephone
1,700
 Water
 Internet
Pre-Operations
Deposit(rent,utilities,etc)
Business Registration & Licenses
Insurance & Road Tax for Motor

9.1.1 Vehicle
Other Expenditure
TOTAL RM 29,100
Administrative,marketing and operational expenditure

Marketing Expenditure
Item (RM)
Fixed Asset
Signboard 3,500
Working Capital
Promotion:
Internet Advertising 150
Business Card 120
Pre-Operations
Business Registration & Licenses

Vehicle
Other Expenditure 2,260
Other Pre-Operation Expenditure
TOTAL RM 6,030
Operating Expenditure
Item (RM)
Fixed Asset
Furniture and Fitting 5,021
Working Capital
Wages,EPF,SOCSO 4,658
Raw Material 930
Lot Rent 2,500
Bills:
 Electricity 1,050
 Water
Pre-Operations
Business Registration & Licenses 540

Vehicle
Other Expenditure
TOTAL RM 25,766
CardDenia
PROJECT IMPLEMENTATION COST
Capital Expenditure Cost
Land & Building
Office Furniture and Fitting 7,146
Signboard 3,500
Operation Machines and Equipment 12,375
Operation Furniture and fitting 5,021
Working Capital 1 months
Sales & Marketing Costs 270
Operation & Technical Cost 9,138
General & Administrative Costs 11,824
Pre-Operating & Other Expenditure 2,800
Provision for Contingencies 10 2,403

%
TOTAL 64,407
9.1.2 DEPRECIATION SCHEDULES
Our company is planning to purchase fixed assets either with cast or through hire
purchase scheme. Therefore, depreciation schedules for each of the fixed assets
(except land) either bought or contributed have to be prepared. Our method to
calculate the annual depreciation charges is the straight-line method.
Annual depreciation = Original cost of asset – Scrap value

Asset’s Economic Life
Annual depreciation (Office Equipment) = RM9,818 – RM0
7 years
= RM1,403
Office Machine &
Fixed Asset
Equipment
Cost(RM) 9,818
Method Straight Line
Economic Life (yrs) 7
Annual Accumulated
Year Book Value
Depreciation Depreciation
- - - 9,818
1 1,402 1,402 8,415
2 1,402 2,804 7,012
3 1,402 4,206 5,609
4 1,402 5,608 4,206
5 1,402 7,010 2,803
6 1,402 8,412 1,402
7 1,402 9,818 0
8 0 0 0
9 0 0 0
10 0 0 0
Fixed Asset Furniture & Fitting
Cost(RM) 7,147
Annual Accumulated
Year Book Value
- - - 7,147
1 1,021 1,021 6,126
2 1,021 2,042 5,105
3 1,021 3,063 4,084
4 1,021 4,084 3,063
5 1,021 5,105 2,042
6 1,021 6,126 1,021
7 1,021 7,147 0
8 0 0 0
9 0 0 0
10 0 0 0
Fixed Asset Signboard
Cost(RM) 3,200
Annual Accumulated
Year Book Value
- - - 3,200
1 640 640 2,560
2 640 1,280 1,920
3 640 1,920 1,280
4 640 2,560 640
5 640 3,200 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
Operation Machine &
Fixed Asset
Equipment
Cost(RM) 12,375
Annual Accumulated
Year Book Value
- - - 12,375
1 1,768 1,768 10,607
2 1,768 3,536 8,839
3 1,768 5,304 7,071
4 1,768 7,072 5,303
5 1,768 8,840 3,535
6 1,768 10,608 1,768
7 1,768 12,375 0
8 0 0 0
9 0 0 0
10 0 0 0
Fixed Asset Operation Furniture & Fitting
Cost(RM) 5,021
Annual Accumulated
Year Book Value
- - - 5,021
1 717 717 4,304
2 717 1,434 3,587
3 717 2,151 2,870
4 717 2,868 2,153
5 717 3,585 1,436
6 717 4,302 717
7 717 5,021 0
8 0 0 0
9 0 0 0
10 0 0 0
Collection For Sales&Payment Purchases
COLLECTION FOR SALES

PAYMENT FOR PURCHASES
In the month of sale 100%
In the month of purchase 50%
1 month after sale
1 month after purchase 30%
2 month after sale
2 month after purchase 20%
Total 100%
Total 100%
Economic Life of Fixed Asset And Depreciation Method
FIXED ASSET Eco.Life(Years) FIXED ASSET Eco.Life(Years)

Office Machine &
7 Operation Machine&
Equipment 7
Equipment
Furniture & Fitting 7
Operation Furniture &
7
Fitting
Signboard 5
DEPRECIATION METHOD(1=straight line,2=declining

1
method)
Business Background
BUSINESS LEGAL ENTITY 2
1=Private Limited Company (SDN BHD)
2=Partnership
3=Sole Proprietorship
NATURE OF BUSINESS 1
1=Manufacturing
2=Trading
3=Service
9.2 SOURCES OF FINANCING
CardDenia
SOURCES OF PROJECT FINANCING
CardDenia
Own Contribute
Capital Expenditure Cost Loan Hire Purchase
Cash Existing F.Asset
Land & Building
Office Equipment 9,930 9,930
Furniture and fitting 7,146 7,146
Signboard 3,500 3,500
Operation Machines
12,375 12,375
and Equipment
Operation Furniture
5,021 5,021
and fitting
Working Capital 1
months
Sales & Marketing
270 270
Costs
Operation &
9,138 9,138
Technical Cost
General&Administrati
11,824 11,824
ve Cost
Pre-Operating &
2,800 2,800
Incorporation Costs
Provision for
10% 2,403 2,403
Contingence
TOTAL 64,407 13,994 50,413
TERM OF LOAN(if required)
Interest rate 4%
Loan duration 5
Interest payment method 2
*Method:1=flat rate 2=annual rate
ENDING STOCK OF RAW

MATERIAL
Year 1 1,000
Year 2 500
Year 3 250
9.3 PRO FORMA CASH FLOW STATEMENT
Pre-
operati Jan Feb Mac Apr May June July Aug Sep Oct Nov Dec Year 1
on
Cash
Inflow
Equity-
13,994 13,994
cash
Term
50,413 50,413
Loan
Sales(
24,800 25,200 18,600 15,000 24,800 36,000 43,400 15,500 18,000 24,800 39,000 43,400 328,500
Cash)
Total
Cash 64,407 24,800 25,200 18,600 15,000 24,800 36,000 43,400 15,500 18,000 24,800 39,000 43,400 392,907
Inflow
Cash
Outflo
w
Opera
ting
Expen
ses:
Purcha
ses of 8,680 8,820 6,510 5,250 8,680 12,600 15,190 5,425 6,300 8,680 13,650 15,190 114,975
raw
Materi
als
Salary,
EPF&
4,678 4,678 4,678 4,678 4,678 4,678 4,678 4,678 4,678 4,678 4,678 4,678 56,136
SOCS
O
Machi
ne&Eq
12,375 12,375
uipmen
t
Utilitie
1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600
s
Other
Expens 540 540
es
Marke
ting
Expen
ses:
Signbo
3,200 3,200
ard
Other
Expens 2,260 2,260
es
Admin
istrati
ve
Expen
ses:
Salary,
EPF&
7,590 7,590 7,590 7,590 7,590 7,590 7,590 7,590 7,590 7,590 7,590 7,590 91,080
SOCS
O
Machi
ne &
9,930 9,930
Equip
ment
Furnitu
re & 7,146 7,146
Fitting
Rent 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 27,600
Purcha
se of
raw 156 125 150 148 100 150 125 164 150 145 120 156 1,689
materi
al
Other
Expens
es
Loan
Repay
ment:
Princip
840 840 840 840 840 840 840 840 840 840 840 840 10,083
al
Interes
168 168 168 168 168 168 168 168 168 168 168 168 2,017
t
Hire
Purcha
se
Repay
ment:
Down
payme
nt
Princip
al
Interes
t
Total
Cash
35,463 25,462 25,571 22,236 20,024 25,398 29,406 31,941 22,215 23,076 25,451 30,396 31,972 351,971
Outflo
w
SURPL
(5,076
US/(DE 28,944 (662) (371) (3636) (7,024) (598) 6,594 11,459 (6,715) (651) 8,604 11,428 40,936
)
FICIT)
+
Beginn
ing
28,994 28,332 27,961 24,325 17,301 16,703 23,297 30,589 30,589 25,513 24,562 33,166
Cash
Balanc
e
Ending
Cash
28,944 28,332 27,961 24,325 17,301 16,703 23,297 34,756 30,589 25,513 24,562 33,166 40,936 40,936
Balanc
e
CASH FLOW STATEMENT FOR THE YEAR OF 2018
“CardDenia”
9.4 PRO FORMA INCOME STATEMENT
9.4.1 PRODUCTION COST
PRODUCTION COST
Year 1
Raw Material
Opening Stock
Current Year Purchase 116,664
Ending Stock 1,000
Raw Material Used 117,664
Carriage Inward
117,664
Salaries,EPF&SOCSO
Factory Overload
Depreciation of Fixed
2485
Assets(Operations)
Total Factory Overhead 2485
Production Cost 120,149

CardDenia
PRO FORMA INCOME STATEMENT
Year 1
Sales 392,907
Less:Cost of Sales
Opening Stock of Finished Good
Production Cost 120,149
Less:Ending Stock of Finished Good
Gross Profit 272,758

Less:Expenditure
Administrative Expenditure 141,888
Marketing Expenditure 3,240
Other Expenditure 2,800
Business Registration & Licenses 540
Insurance & Road Tax for Motor Vehicle
Interest on Hire Purchase
Interest on Loan 2,017
Depreciation of Fixed Assets 3,063
Operation Expenditure 109,656
Total Expenditure 263,204
Net Profit Before Tax 9,554
Tax 0
Net Profit After Tax 9,554
Accumulated Net Profit 9,554
9.5 PRO FORMA BALANCE SHEET
9.5.1 LOAN AMORZATION
LOAN REPAYMENT SCHEDULE

Amount(RM) 50,413
Interest Rate 4%
Duaration(years) 5
Method Annual Balance
Total Principal
Year Principal Interest
Payment Balance
- - - 50,413
1 10,083 2,017 12,100 40,330
2 10,083 1,533 11,616 30,247
3 10,083 1,068 11,151 20,164
4 10,083 622 10,705 10,083
5 10,083 403 10,486 -
6 0 0 0 -
7 0 0 0 -
8 0 0 0 -
9 0 0 0 -
10 0 0 0 -
CardDenia
PRO FORMA BALANCE SHEET
Year 1
ASSETS
Non-Current Assets(Book Value)

Land&Building
Office Machine & Equipment 8,415
Office Furniture & Fitting 6,126
Signboard 2,560
Operation Machine & Equipment 10,607

Operation Furniture & Fitting 4,304
Other Assets
Deposit
32,012
Current Asset
Stock of Raw Material 1,000
Stock of Finished Good
Account Receiveable
Cash Balance 40,936
41,936
TOTAL ASSETS 73,948
Owner's Equity
Capital 13,994
Accumulated Profit 9,554
23,548
Long-Term Liabilities
Loan Balance 40,330
Hire-Purchase Balance
40,330
Current Liabilities
Account Payable 10,070
TOTAL EQUITY & LIABILITIES 73,948

9.6 FINANCIAL ANALYSIS
CardDenia
FINANCIAL PERFORMANCE
Year 1
Profitability
Sales 328,500
Gross Profit 272,758
Profit Before Tax 9,554
Profit After Tax 9,554
Accumulated Profit 9,554
Liquidity
Total Cash Inflow 392,907
Total Cash Outflow 351,971
Surplus(Deficit) 40,936
Accumulated Cash 40,936
Safety
Owner’s Equity 23,548
Fixed Assets 540
Current Assets 32,012
Long Term Liabilities 40,330
Current Liabilities 10,070
Financial Ratio
Profitability
Return of sales 3%
Return of Equity 40%
Liquidity
Current Ratio 3%
Quick Ratio(Acid Test) 3%
Safety
Debt to Equity Ratio 1.71
Break-Even Analysis
Break-Even Point(sales) 169,514
Break-Even(%) 30%
10.0 CONCLUSION
As a conclusion in our business plan, we hope we can convince capitalist, banker and
investor in order to raise capital to manage a business more effectively in future as to achieve
our vision and our mission, which is to gain high profit and revenue generated by its sales
cover all expenditure to set up business and also increase our productivity. This proposal also
will be used as our guidelines to handle this business effectively in future and this is refer on
how to operate a business according four important element which is on administration,
marketing, operation and also financial. We believe that, our business will success due to
strategic location that we choose that may attract many people to visit our shop and purchase
our product. On financial we obtain a deficit on for the first there year because on beginning
business. Our businesses also have a deficit during the end of the year and festival days
because on high demand, but profit per year we obtain a profit on three year forecast. In
addition, since our product a variety product based on a fruits, we ensure that our business
will go further, and will obtain a customer because customer can make an option on our
variety product. CARDENIA ENTERPRISE operate to make a quality and creative product
in order to satisfy our customer. This is for make a long term relationship with our customer
in order to increase our sale.
11.0 REFERENCES
1. Example of Company Background
https://www.kellyservices.ca/ca/about-us/company-information/company-background/
https://www.morebusiness.com/business-plan-introduction/
2. Administration Plan
https://www.zapmeta.com.my/ws?q=business%20in%20administration&asid=zm_my_gc5_0
3&mt=b&nw=s&de=c&ap=1t4
3. Marketing Plan
https://index.about.com/index?o=35435&l=sem&qo=serpSearchTopBox&q=business+marke
ting+plan
4. Operational plan
https://index.about.com/index?q=business+operational+plan&qsrc=2352&qo=searchSuggesti
ons&o=35435&l=sem
Financial Plan
https://index.about.com/index?qsrc=999&qo=semQuery&ad=semD&o=35435&l=sem&aski
d=ac10e637-0f70-4305-bac6-ae5081dd7d2b-0-
ab_gsb&q=business%20financial%20plan&dqi=&am=broad&an=google_s&gclid=Cj0KCQj
wmPPYBRCgARIsALOziANE4tJs7sfOXZjszYbM_xgmxctMXiZ8T_IHdYD7CXrPXIb5im
UCPNsaAoBIEALw_wcB
12.0 APPENDICES
12.1 Photos
12.2 Consent Forms
PARTNERSHIP AGREEMENT
With reference to the Partner Act 1961 (Revise 1974), this agreement is lawfully made
between the partners of CARDENIA SDN. BHD. The reason of this partnership agreement is
made in order to make sure that all the business operation run accordingly to the schedule and
the main objective of the business can be achieved.
All the partners as below within the business organization make this agreement in
front of the lawyer Mr. Haziq from Haziq & Co. that our company have selected to represent
us. It is hereby declared that all partners as mentioned below have witnessed and agreed to
accept all terms, conditions and regulations stated as follow:
This partnership is registered under the name of CARDDENIA SDN. BHD.
The partners have also agreed to accept the position in CARDDENIA SDN. BHD. enlisted as
follow:
General Manager : Sherman Lian Anak Melkom
Administration Manager : Raja Nafiera Binti Amil
Marketing Manager : Salton Dirlys Anak Bittle
Operation Manager : Sucilasyakilla Binti Kafli
Financial Manager : Ain Nadhilah Binti Paduka
It is also agreed that all profit sharing will be based on the capital contribution of each
partners. Should the company suffer from any loss, of which the negligence caused by
anyone of the partners, that partner will be responsible for the loss. All the money owns by
the partnership or money received on behalf of the partnership must be credited to the agreed
partnership current bank account.
It is also agreed that if in case where any of the partners want to withdraw from the
partnership, then she must give a one month notice to the other partners.
Each of the partners:

o Must have and act in good manner and has faith and be trustworthy
between each partner in all business matters.
o Must give full effort in any way for the success of the company
o Must keep all important information relating to the business confidential from people
outside the business organization.
o Must settle all personal problems without involving the company.
o All the partners is strictly forbidden (except with the consent from all the partners) to:
o Give or transfer own share to the public or people outside the business organization.
o Accept, borrow or lend money owned by the business to other people outside the
business organization except regarding on business matter.
o Accept or borrow money owned by the business for personal use. If any partners have
borrowed any money or asset, payback or recovery must be made in one month from
the date borrowed without any interest.
o Act or become a surety to any side or person in any activity that can jeopardize the
partnership deed or agreement.
o Dispose any asset or liability such as debts, money, or others owned by the partners.
o If any partners dies or become paralyzed that may bring difficulty for her to perform
her work, the next-of-kin must give a written notice in between 45 days to other
partners if he/she wants to become a partner, if there is no notice between those
periods, the next of-kin will receive back the capital contributed by the decreased or
the paralyzed partner according to the agreed proportion.
This agreement can be changed or dissolved if agreed by all the partners under a
memorandum signed by all of the partners.
It is also agreed that any action that may not fall under this agreement can be taken action or
revised under the partnership act 1961 (Revised 1974).
Verify, I am Sherman Lian Anak Melkom, I/C number 980719-13-5210, address No. 105,
Kampung Baru, 94300, Kota Samarahan, Sarawak agreed to be part of partner for
CARDENIA SDN.BHD. Which is located at No.49, Block F, 93300, Jalan
Simpang Tiga, Kampung Kenyalang Park, 93300, Kuching, Sarawak. With a contribution of
20% of the total share of RM75, 000, I promise to accomplish every duty assigned and
willing to give full commitment towards the organization management. I also promise to
obey the rules and the regulations as states in CARDENIA SDN.BHD.
Yours truly,
.............................
(Sherman Lian Anak Melkom
811019-14-5712)
First witness, Second witness,
.............................. ..............................
(Raja Nafiera Binti Amil (Salton Diryls Anak Bittle
811126-01-5222) 880406-14-5115)
.............................. ..............................
(Ain Nadhilah Binti Paduka (Sucilasyakilla Binti Kafli
811126-01-5222) 880406-14-5115)
Verify, I am Raja Nafiera Binti Amil, I/C number 980719-13-5210, address
No. 105,Kampung Baru, 94300, Kota Samarahan, Sarawak agreed to be part of partner for
CARDENIA SDN.BHD. Which is located at No.49, Block F, 93300, Jalan Simpang Tiga,
Kampung Kenyalang Park, 93300, Kuching, Sarawak. With a contribution of 20% of the total
share of RM75, 000, I promise to accomplish every duty assigned and willing to give full
commitment towards the organization management. I also promise to obey the rules and the
regulations as states in CARDENIA SDN.BHD.
Yours truly,
.............................
(Raja Nafiera Binti Amil
980719-13-5210)
.............................. ..............................
(Sherman Lian Anak Melkom (Salton Diryls Anak Bittle
811126-01-5222) 880406-14-5115)
.............................. ..............................
811126-01-5222) 880406-14-5115)
Verify, I am Salton Dirlys Anak Bittle, I/C number 980524-13-5405, address
regulations as states in CARDENIA SDN.BHD.
Yours truly,
.............................
(Salton Dirlys Aank Bittle
980524-13-5405)
.............................. ..............................
(Raja Nafiera Binti Amil (Sherman Lian
811126-01-5222) 880406-14-5115)
.............................. ..............................
811126-01-5222) 880406-14-5115)
Verify, I am Sucilasyakilla Binti Kafli, I/C number 980204-12-5320, address
regulations as states in CARDDENIA SDN.BHD.
Yours truly,
.............................
(Sucilasyakilla Binti Kafli
980204-12-5320)
.............................. ..............................
811126-01-5222) 880406-14-5115)
.............................. ..............................
(Ain Nadhilah Binti Paduka (Sherman Lian
811126-01-5222) 880406-14-5115)
Verify, I am Ain Nadhilah Binti Paduka, I/C number 980719-13-5210,
address No. 105,Kampung Baru, 94300, Kota Samarahan, Sarawak agreed to be part of
partner for CARDENIA SDN.BHD. Which is located at No.49, Block F, 93300, Jalan
Simpang Tiga, Kampung Kenyalang Park, 93300, Kuching, Sarawak. With a contribution of
20% of the total share of RM75, 000, I promise to accomplish every duty assigned and
willing to give full commitment towards the organization management. I also promise to
obey the rules and the regulations as states in CARDENIA SDN.BHD.
Yours truly,
.............................
(Ain Nadhilah Binti Paduka
980719-13-5210)
.............................. ..............................
811126-01-5222) 880406-14-5115)
.............................. ..............................
(Sherman Lian Anak Melkom (Sucilasyakilla Binti Kafli
811126-01-5222) 880406-14-5115)
12.3 Maps
12.4 EPF forms
12.4.1 EPF forms

12.5 Business lincenses/permit

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ACKNOWLEDGEMENT

Figure 5.1 : Location Specification 16

Figure 6.6 : Administration Layout 27

Figure 6.8.1: Location Specification 36

Figure 7.7.4.1 : CardDenia Poster 54

Figure 7.7.4.2 : CardDenia Signboard 55

Figure 7.7.4.3 : CArdDenia Banner 55

Figure 7.7.4.4 : CardDenia Business Card 56

Figure 8.2 : Operational Layout 65

Figure 8.10.1 : Location Specification 85

Figure 12.1 :Sample of Mother’s Day Card

Figure 12.2 :Sample of Wedding card

Figure 12.3 :Sample of Wedding Card With Black Lace

Figure 12.4 :Sample of Business Card

Figure 12.5 :Sample of Valentine’s Day Card

Figure 12.6 :Sample of Elegant White Gold Wedding Card

Figure 12.7 :Sample of Event Card

Figure 12.8 :Sample of Hand Made Greeting Card

Figure 12.9 :Sample of Floral Wedding Card

Table 3.1: Company Background 5

CardDenia is a business mainly consists of five members which are Sherman

1.1 Name of business

1.2 Nature of business

1.3 Industry Profile

1.4 Location of business

CardDenia is located in the heart of Kuching city. Specifically, Jalan Simpang

1.5 Date of commencement

Regarding the date of commencement, the members of CardDenia have agreed

1.6 Factors in selecting the proposed venture

1.7 Future prospect of the business

1.8 Description of the Logo

To form a business, there will always be a challenge throughout the process.

The goal of a business plan would be to provide about the company or

 To predict the amount of funding or capital to start the company

Name of the Company CardDenia Sdn. Bhd

Business Address No. 49, Block F, Jalan Simpang Tiga ,

Kampung Kenyalang Park ,93300

Correspondence Address Jalan Simpang Tiga

Kampung Kenyalang Park ,93300

Telephone Number +6082 885 000

Fax Number +6082 889 000

Form of Business Partnership

Main Activity Card Designing Services

Date of Commencement 15th June 2018

Date of Registration 15th June 2017

Registration Number CW012536-KC

Name of Bank Hong Teck Sing Bank Berhad

Bank Account Number 15105459787

Table 3.1: Company Background

4.1 General Manager

Name of Partners Sherman Lian Anak Melkom

Identity Card Numbers 911110-13-7589

Permanent Address Lot 45, Jalan Semaba, Lorong 2A/1, 93250

Correspondence Address Lot 45, Taman Semaba, Lorong 2A/1,93250

Telephone Number/Fax 017 899 7881

Date of Birth 10 November 1991

Marital Status Married

(Graduated in Visual College of Art and

Course Attended  Multimedia Design of Pixar Interns

Experiences Has worked as Design Manager at Google

Current Occupation General Manager of CardDenia

Previous Business Experience Work experience in Facebook as head

Table 4.1: General Manager