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LECTURER:
SECTION 1
INTRODUCTION
SECTION 2
PURPOSES
SECTION 3
BUSINESS BAC$%ROUND
SECTION
O&NER'S BAC$%ROUND
SECTION !
ADMINISTRATION PLAN
SECTION "
MAR$ETIN% PLAN
SECTION #
OPERATIONAL PLAN
SECTION 8
FINANCIAL PLAN
APPENDICES
1(0
I)tr*+,-t.*)
1(1
No. 48, Jalan Plumbum V 7/V, Seksyen 7, 40000 Shah Alam, Selan or !arul "hsan.
1(2
#ur $om%any, Hair Beauty Salon ha&e %ro&i'e hair $are ser&i$es in or'er to (ul(il the nee's an' )ants o( $ommunity es%e$ially stu'ents.
1(3
I)+,3tr2 pr*0.4e
Hair Beauty Salon is a %artnershi% $om%any that (o$uses in %ro&i'in hair $are ser&i$es at a((or'able an' reasonable %ri$e to our tar et market.
1(
Base' on the resear$h, )e ha&e (oun' a strate i$ area at Shah Alam )as the marketable %la$e (or us to $ommen$e the business. *t is lo$ate' at No. 48, Jalan Plumbum V 7/V, Seksyen 7, 40000 Shah Alam, Selan or !arul "hsan. +urthermore, $ustomer easy to et %arkin aroun' this area an' the buil'in are situate' near the main roa'.
1(!
1("
Base' on the obser&ation an' sur&ey, )e ha&e 'e$i'e' to o%erate the Hair Beauty Salon be$ause it is a %ro(itable business an' easy to mana e. Be$ause o( our tar et market are stu'ents, )e 'i' a resear$h amon the .i/0 stu'ents an' )e ha&e (in' out a reat 'eman' (rom them. Besi'es that, it $an $reate a healthy $om%etition amon the other salon.
1(#
+or the (uture o( the business, )e ha&e 'is$usse' to o%en u% ne) bran$hes es%e$ially nearest to the hi h e'u$ation institution. *n a''ition, the business $an $reate 1ob o%%ortunity to the %ro(essional )orkers an' also hel%s to 'e&elo% the e$onomy (or our $ountry.
2(0
Amon the main %ur%oses (or our business %re%arin a business %lan are2 /o e&aluate the %ro1e$t &iability an' ro)th %otential
*ts list a $om%any3s e4%e$te' $ourse o( a$tion (or a s%e$i(ie' %erio' usually in$lu'es a 'etaile' listin an' analysis o( risks an' un$ertainties.
+or our business, it shoul' e4amine the %ro%ose' %ro'u$ts an' ser&i$es, the market, the in'ustry, the mana ement %oli$ies, the marketin %oli$ies, %ro'u$tion nee's an' (inan$ial nee's.
3(0
BUSINESS BAC$%ROUND
Name o( 5om%any
5om%any A''ress
/ele%hone/+a4 Number
2 067889946-6
"7mail
2 hairbeautysalon:hotmail.$om
+orm o( Business
2 Partnershi%
!ate o( ;e istration
2 ,8 No&ember -0,0
Number o( ;e istration
2 8,9989
!ate o( 5ommen$ement
2 , January -0,,
*nitial 5a%ital
Name o( Bank
2 ,-,4-0400-88--
(0
PARTNERS BAC$%ROUND
Name *'entity $ar' no Permanent a''ress 5orres%on'en$e a''ress /ele%hone no !ate o( birth A e Skills "4%erien$es Present o$$u%ation Pre&ious business e4%erien$es 5a%ital $ontribution
2 2 2 2 2 2 2 2 2 2 2 2 ;0 2
!(0
A+m.).3tr/t.*) P4/)
!(1 I)tr*+,-t.*)
Hair Beauty Salon is a %artnershi% business (orm to $arry out the business that %ro&i'es ser&i$es (or hair $are. Hair Beauty Salon )ill %ro&i'es the best hair $are ser&i$es (or the tar et market. A'ministration is the mana ement o( %ubli$ or business a((air. A'ministration is one o( the im%ortant 'e%artments or %arts o( a business in or'er to $ontrol an' a'minister all the relate' )ork in the $om%any. /his 'e%artment is $ontrolle' the %artners )hi$h has e4%erien$es an' kno)le' e about this (iel'. Besi'es that, there is also $ommitment (rom the others to ensure the ob1e$ti&e $an be a$hie&e' by the $om%any.
!(2
6.3.*)
Hair Beauty Salon is set u% to %ro&i'e oo' ?uality hair $are an' treatment ser&i$es at a reasonable %ri$e (or $ustomers.
/his $om%any also )ants to e4%an' the business outsi'e o( Shah Alam by o%enin ne) bran$hes )ithin ,0 years a(ter $ommen$ement.
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M.33.*)
/o make %ro(it an' in$rease the %ro(it year by year. /o in$rease the number o( $ustomer 'ay by 'ay.
!(
Ob7e-t.8e
@e )ant to be kno)n an' (amous amon the tar et market. /o i&e (ull satis(a$tion to $ustomer )ith e4$ellent ser&i$es. /o i&e an a'e?uate return on in&estment to %artners.
!(!
B,3.)e33 A++re33
No. 48, Jalan Plumbum V 7/V, Se$tion 7, 40000 Shah Alam, Selan or !arul "hsan.
!("
Or5/).9/t.*) C1/rt
General Manager
Marketing Manager
Administration Manager
Operations Manager
Hairdresser
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P*3.t.*) Aeneral mana er/Hair'resser A'ministration mana er/Hair'resser 0arketin mana er/Hair 'resser #%erations mana er/Hair 'resser
N*( *0 Per3*))e4 , , , ,
!(8
T/3: /)+ Re3p*)3.b.4.t.e3 #&ersees all areas o( the (a$ility on 'ay to 'ay o%erations S$he'ules all sta(( 0ake sure all sta(( is kee%in their area o%eratin as re?uire' /ry to sol&e all $on$erns by members an' sta(( Promote health an' )ellness, e'u$ate members an' re$ruit ne) members #ther 'uties as assi ne'
usin system an' rele&ant %ro$esses to the or aniBation !esi n an' im%lement sta((
$ommuni$ation %ro rams 0ana e an' or'er su%%lies )ithin the bu' et ui'elines Pre%are an' re&ie) o%erational re%orts an' s$he'ules to ensure the a$$ura$y an' e((i$ien$y Plan, a'minister an' $ontrol bu' ets (or $ontra$ts, e?ui%ment 0onitor the (a$ility to ensure that it remains sa(e, se$ure, an' )ell7
maintaine' #&ersee the maintenan$e an' re%air o( ma$hinery, e?ui%ment an' me$hani$al systems 0arketin mana er ;es%onsible (or the 'esi n o( marketin strate ies (or the (irm Pin%oint %otential markets that the (irm $an tar et 5ome u% )ith that )ill e((e$ti&e lea' to %ri$in more
strate ies
%ro(itability (or the $om%any an' hel% in the $onsoli'ation o( market share 0arketin mana ers tra$k tren's in the
market an' $ome u% )ith %ro'u$ts an' ser&i$es that )ill satis(y ne) 'eman's /o a'&ertise an' %romote our ser&i$es an' make them (amous in the
businesses or 'e%artments $on$erne' )ith the %ro'u$tion, %ri$in an' sales ;e&ie) (inan$ial statements, sales an' a$ti&ity re%orts, an' other %er(orman$e 'ata to measure %ro'u$ti&ity an' oal
a$hie&ement an' to 'etermine areas nee'in $ost re'u$tion an' %ro ram
im%ro&ement 0ana e sta((, %re%arin )ork s$he'ules an' assi nin s%e$i(i$ 'uties !etermine sta((in inter&ie), hire re?uirements, an' an' train ne)
em%loyees, or o&ersee those %ersonnel %ro$esses Plan an' 'ire$t a$ti&ities su$h as sales %romotions, $oor'inatin )ith other
Hair'resser Hair'ressers $ut, style an' $olour hair Pro&i'e %ermanent )a&e, strai htenin an' blea$hin treatments A'&ise $lients on %roblem hair $are hair an'
$on'itions,
%ro%er
restorati&e ser&i$es ;es%onsible (or kee%in their )ork area $lean meetin stan'ar's an' their e?ui%ment health an' sterile, sa(ety
state
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SCHEDULE OF REMUNERATION
MONTHLY POSITION NO( SALARY >RM? A"N";AC 0ANAA"; #P";A/*#NAC 0ANAA"; , ,-00
EPF >12@?
TOTAL >RM?
,400
,98
68
,906
,44
60
,674
+*NAN5*AC 0ANAA";
,-00
,44
60
,674
/#/AC
8000
900
,-8
878-
A44*</)-e3: *t is a''itional bene(its %ai' to )orkers. /hey are $onsi'ere' in$enti&es to moti&ates an' en$oura es )orkers to %er(orm their )ork better.
!(10
T2pe3 Stylin 5hair Stylin Station .tility /ray Portable @ashin T*t/4
A,/)t.t2 6 6 6 -
#((i$e +urnitures T2pe3 So(a /able T*t/4 A,/)t.t2 , , Pr.-eB,).t >RM? ,000 680 T*t/4 >RM? ,000 680 13!0
#ther "4%enses T2pe3 Air7$on'itioner 0a aBines !ustbin T*t/4 A,/)t.t2 ,0 Pr.-eB,).t >RM? E00 ,8 -0 T*t/4 >RM? ,800 ,80 40 1;;0
!(11
A+m.).3tr/t.*) b,+5et
P/rt.-,4/r3
F(A33et3
Ot1er3
T*t/4
Fixed Assets ,, #((i$e +urniture 680 7 7 Working Capital -,E Salaries, "P+, S#5S# 0is$ellaneous 77 800 7 7 Pre-Operations & Other Expenditure #ther "4%en'iture 1D3 T*t/4 !0 ## 3D 83" 8,869 !D "3 8,869 10D" 77 800 7 7 -,E 80 7 7 ,,6
"(0 "(1
0arketin is a %ro$ess that is &ital in a $om%any to $reate &alues (or $ustomers an' buil' relationshi%s in or'er to attra$t $ustomers to o (or the ser&i$es %ro&i'e'. *t is also the %ro$ess o( %lannin , e4e$utin the $on$e%t, %ri$in , %romotion an' 'istribution o( i'eas,
%ro'u$ts or ser&i$es to $reate e4$han e that $an satis(y in'i&i'uals an' or aniBational ob1e$ti&es. *t is a &ery im%ortant element to mana e a $om%any. As a starte' o( a ne) business, the market $on'ition an' $ustomers< 'eman's ha&e been analyse'. An analysis (rom the marketin %oint o( &ie) is &ery im%ortant in or'er to make the business $an rea$h the sales tar et an' %ro(it as )ell. /he status o( marketin en$om%asses the entire business. /he business i'enti(ies the nee's an' )ants o( the market (or marketin %lan. 0arketin %lan in&ol&es the a$ti&ities that are $arries out systemati$ally to en$oura e an' in$rease the sales o( %ro'u$ts or ser&i$es as lon as the a$ti&ities are in line )ith ethi$al an' reli ious %ra$ti$es. /here(ore, Hair Beauty Salon has 'e&elo%e' some %lans an' strate ies in or'er to intro'u$e an' in(orm about the ser&i$es %ro&i'e' to our tar et market.
"(2
M/r:et.)5 Ob7e-t.8e
/he marketin $on$e%t rests on the %hiloso%hy that all a$ti&ity must satis(y the nee's an' )ants o( $ustomer an' to a$hie&e the tar ete' %ro(it. Base' on this $on$e%t, the ob1e$ti&e o( $om%any $an be satis(ie'. /he marketin ob1e$ti&e that nee's to be a$hie&e' are state' as (ollo)s 2
Fuality o( ser&i$es @e are aimin to %ro&i'e ?uality ser&i$es throu h )ell traine' )orkers an' as )ell as the %ro'u$t that )e use' (or hair $are an' treatment.
5ustomer satis(a$tion
@e are tryin to i'enti(y the $ustomer<s nee's an' )ants base' on the analysis ma'e. *t $an be su$$ess(ully (ul(ille' by i&in (ull $ommitment )hen 'oin our 1ob.
/o en$oura e an' im%ro&e our ser&i$es /his $an be a$hie&e' by %re%arin the e((e$ti&e %romotion an' as )ell as the oo' business en&ironment.
/o ensure our salon is )ell kno)n All in(ormation nee'e' re ar'in %romotions an' a'&ertisement. to our salon )ill be s%rea'er throu h
/o ma4imiBe %ro(it As all the ob1e$ti&es state' abo&e are obtaine', our tar ete' %ro(it $an be rea$he' at its ma4imum %oint.
"(3
Ser8.-e De3-r.pt.*)
Hair Beauty Salon is a ser&i$e ty%e o( business )hi$h %ro&i'es hair $are an' treatment to $ustomer. @e are %ro&i'in hair $are ser&i$es that are bene(i$ial to $ustomer. /his is 'ue to our oo' ?uality ser&i$es at the a((or'able %ri$e.
@e are usin hair $are %ro'u$t that is (ormulate' by usin the natural in re'ients su$h as tra'itional herbs an' %lants e4tra$ts /hese not only the uni?ueness o( our ser&i$es but it is also sa(e to use an' halal (or 0uslims. /here(ore, )e $an easily attra$t the %otential $ustomer use our ser&i$es.
Besi'es that, a(ter )e 'i' some resear$h, )e ha&e i'enti(ie' a strate i$ lo$ation to o%en the business. @e ha&e 'e$i'e' to o%en the business at Se$tion 7, Shah Alam )hi$h is near to the .ni&ersiti /eknolo i 0ara =.i/0> an' resi'ential area. . @e )ill o%en the business 9 'ays %er )eek. /he business )ill be $lose' on +ri'ay an' Publi$ Holi'ay.
"(
T/r5et M/r:et
Hair Beauty Salon has i'enti(ie' the tar et market base' on the market se mentation )hi$h are the stu'ents (rom .ni&ersiti /eknolo i 0ara =.i/0> Shah Alam, resi'ents (rom the near resi'ential area in$lu'e the other %otential buyer that is 7 kilometres 'iameter (rom our business %remise. @e ha&e $hosen these tar et market be$ause no)a'ays, %eo%le are more sensiti&e to)ar's the ?uality o( ser&i$es an' the %ri$e le&el 'ue to the e$onomi$s %roblems.
"(!
M/r:et 3.9e
0arket siBe is re(errin to the total %otential %ur$hases o( the tar et market. /his is in$lu'e' the %ur$hases o( $om%etitor<s %ro'u$t or ser&i$es )ithin the same market. Normally, it state' in terms o( unit or rin yearly. /ar et market in Se$tion 7, Shah Alam it. /he market siBe $an be $al$ulate' by 'aily, )eekly, monthly or
0arket siBe /ar et market o( %eo%le oin to salon /ar et market Stu'ent ;esi'ent /otal Peo%le oin to salon 80 000 =,8H> ,-0 000 =,0H> /otal =%eo%le> ,- 000 ,- 000 -4 000
"stimate' money s%en' %er year (or hair $are ser&i$es %er %erson G ;0 80 4 -4 000 G ;0 ,,E-0,000
"("
M/r:et p*te)t./4
/eena ers an' youn sters )ho 'es$ribe stu'ent )ill be 'ominatin our ty%es o( $ustomers. Ho)e&er, not (or otten by us another tar et rou% is )orkin %erson be$ause our business is the area o( in'ustrial Bone.
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C*mpet.t.*)
5om%etitor re(ers to other business that o((er similar %ro'u$ts, substitute or alternati&es %ro'u$ts or ser&i$es to the same tar et market. /)o businesses may in&ol&e in the same in'ustry or may o((er the same %ro'u$ts or ser&i$es but are not $onsi'ere' $om%etitors i( they 'o not rea$h out to the same tar et market.
Stren ths
@eaknesses
!uration in market
Ca Hair
bo'y
, year
re(le4olo y
Co$ate' near the main $ity #((er o)n treatment %ro'u$t their hair
sho%
$on&enient
Shine Hair
#((er mani$ure
nail
0arket share re(ers to the %ortion o( the market that the business $an $ontrol a(ter takin into $onsi'eration market siBe an' the $om%etitor<s %osition in the same market. 0arket share is o(ten ?uote' in terms o( %er$enta e o( total market siBe.
0arket share be0*re entry o( Hair Beauty Salon2 Name o( the $om%any Ca Hair Alamour an' beauti(ul Shine Hair /otal Per$enta e 60H 80H -0H ,00H /otal =%eo%le> 7 -00 ,- 000 4 800 -4 000
A(ter analysin the $om%etitor<s stren th an' )eaknesses, Hair Beauty Saloon is $on(i'ent it $an $ontrol ,4H o( the market. /his )ill mean that the e4istin $om%etitors )ill lose some o( their market a(ter the entry o( Hair Beauty Saloon.
A'1uste' market share /0ter the entry o( Hair Beauty Salon2 Name o( the $om%any Ca Hair Alamour an' Beauti(ul Shine Hair H/.r Be/,t2 S/4*) /otal Per$enta e -4H 49H ,7H 1 @ ,00H /otal =%eo%le> 8 790 ,, 040 6 840 3 3"0 -4 000
/he sales (ore$ast is 'one on a monthly basis (or the (irst year o( business an' $an be use' (or e4ten'e' to $o&er sales (or the se$on' an' thir' year. /his se$tion )ill o((er a (inan$ial o&er&ie) o( Hair Beauty Salon in$lu'e' the break7e&en analysis an' sales (ore$ast.
S/4e3 0*re-/3t3 /he (irst month )ill be use' to set u% the e?ui%ments that nee' in the saloon an' hire an' train the em%loyees %ro%erly. /he instalment o( the e?ui%ments )ill be o((i$ially 'one in the se$on' month.
M*)t1 U).t3 >pe*p4e? January +ebruary 0ar$h A%ril 0ay June July Au ust Se%tember #$tober No&ember !e$ember Ye/r 1 t*t/4 3/4e3 -67 -7609 608 -78 -4E -7E 607 6,6 -E8 -76 -49 33"0
S/4e3 RM ,8 E90 -, 790 -4 480 -4 400 -- 000 ,E E-0 -- 6-0 -4 890 -8 040 -6 840 -, 840 ,E 980 2"8 800
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MAR$ETIN% STRATE%Y
marketin strate y is to enable business to %lan in or'er to a$hie&e state'
!e&elo%in
marketin ob1e$ti&es. /he key i'ea o( our business is to 'eli&er $ustomer satis(a$tion yet %ro&i'e business )ith a $om%etiti&e a'&anta e. 0arketin strate y in$lu'es %ro'u$t, %ri$in , %la$e or 'istribution an' %romotion strate y.
ser&i$es 'ue to $ustomer satis(a$tion. #ur ser&i$es in$lu'e sham%oo treatment, rebon'in , trim an' $ut an' also $olour an' blea$h.
"(#(
Pr*m*t.*) 3tr/te52
Promotion strate y is use' to 'isseminate in(ormation about our $om%any<s ser&i$es )ith the %ur%ose o( attra$tin the tar et market. /he %romotion tools that )e ha&e 'e$i'e' to use is a'&ertisin by banner, %am%hlet, an' bro$hures.
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M/r:et.)5 b,+5et
MAR$ETIN% BUD%ET
F(A33et3
M*)t142 ECp(
Ot1er3
T*t/4
,, Si nboar' 800 7 7 7 Working Capital ,, Salary "P+/S#5S# -00 ,74 7 7 7 Pre-Operations & Other Expenditure #ther "4%en'iture 1D T*t/4 !00 "03 1D #D#2# 0D"01 7,7-7 7,7-7 -00 ,74 7 7 7 800 7 7 7
,,
,,
#(1
#(2
L/2*,t
#(3
M/ter./4 p4/)).)5
0aterial %lannin
ser&i$es. Belo) is the list o( materials re?uire' (rom the %ro'u$er that )ill be use' in our hair $are ser&i$e.
#(3(1
#(
N*( , 6 4 8 9 7 8
A,/)t.t2
T*t/4 >RM?
,000 1 !0
#(!
L*-/t.*) p4/)
@e $hoose to $ommen$e our business at se$tion 7, Shah Alam be$ause o( se&eral (a$tors. #ne o( the (a$tors is the 'istan$e (rom market or $ustomers. /he 'istan$e (rom $ustomer )ill in(luen$e sales re&enue. *n$rease in re&enue )ill $ontribute in in$rease in %ro(it. Base' on
our resear$h, some o( the %eo%le that li&e at se$tion 7 in the (lat let are $onsists o( non resi'ent stu'ents (rom .i/0 that are our tar et market.
#("
#(#
Oper/t.*) B,+5et
OPERATIONS BUD%ET
P/rt.-,4/r3
F(A33et3
M*)t142 ECp(
Ot1er3
T*t/4
Fixed Assets Hair 'ryer Hair steamer "?ui%ment #%eration Working Capital ;a) 0aterials Salaries, "P+ J S#5S# ;ental .tilities -,0 70 ,,6 74 ,,000 700 7 7 Pre-Operations & Other Expenditure #ther "4%en'iture !e%osit =rent, utilities, et$.> Business ;e istration J Ci$en$es #ther Pre7#%erations "4%en'iture T*t/4 10D ! !D1 13D1 3 28D# 1 ,,,676 ,,700 70 7 ,,,676 ,,700 70 7 -,0 70 ,,6 74 ,,000 700 7 7 480 ,000 E004 4 80 ,,0 00 E,004 7
8(0 8(1
ADMINISTRATI6E EEPENDITURE
F.Ce+ A33et3
RM
Can' J Buil'in #((i$e +urniture &*r:.)5 C/p.t/4 F.Ce+ Salary, "%(,A33et3 S#5S# 0is$ellaneous Hair !ryer Hair Steamer Ot1er ECpe)+.t,re "?ui%ment #ther A'ministrati&e "4%en'iture &*r:.)5 C/p.t/4 TOTAL ADMINISTRATI6E EEPENDITURE ;a) 0aterials 5arria e *n)ar' J !uty Salaries, "P+ J S#5S# ;ental .tilities Bills
MAR$ETIN% EEPENDITURE OPERATIONS EEPENDITURE
,,680
RM -,E77 800 480 ,,000 E,004 8,869 10D""3 -,070 ,,674 ,,000 700 RM ,,,676 ,,800 ,,700 70 28D# 1 ,,-00 ,74
F.Ce+ A33et3 Ot1er ECpe)+.t,re #ther #%erations "4%en'iture PreFOper/t.*)3 Si nboar' !e%osit =rent, utilities, et$.> Business ;e istration J Ci$en$es &*r:.)5 C/p.t/4 TOTAL OPERATIONS EEPENDITURE Salary "P+/S#5S#
Ot1er ECpe)+.t,re #ther 0arketin "4%en'iture TOTAL MAR$ETIN% EEPENDITURE 7,7-7 10D"01
8(2
0onth E 0onth ,0 0onth ,, 0onth ,/otal Kear , /o/al Kear /otal Kear 6
0onth , 0onth 0onth 6 0onth 4 0onth 8 0onth 9 0onth 7 0onth 8 0onth E 0onth ,0 0onth ,, 0onth ,/otal Kear , /o/al Kear /otal Kear 6
PURCHASE PROGECTION -,070 ,,9,4 ,,9,4 -,070 ,,9,4 ,,9,4 -,070 ,,9,4 ,,9,4 -,070 ,,9,4 ,,9,4 -,,,E--,888 -4,7,E
8(3
Pr*7e-t Imp4eme)t/t.*) C*3t Re=,.reme)t3 F.Ce+ A33et3 Can' J Buil'in #((i$e +urniture C*3t L*/)
,,680
Si nboar'
,,800
,,800
Hair !ryer Hair Steamer "?ui%ment &*r:.)5 C/p.t/4 - months A'ministrati&e 0arketin #%erations PreFOper/t.*)3 H Ot1er ECpe)+.t,re C*)t.)5e)-.e3 TOTAL
"0D000
"0D000
8(
Fixed Asset Cost (RM) Method Econo ic !i"e (#rs) Annual Year Depreciation 7 , ,9E ,9E 6 ,9E 4 ,9E 8 ,9E 9 ,9E 7 ,9E 8 ,9E
Book Value ,,680 ,,,8, ,,0,6 844 978 809 668 ,9E 7
Fixed Asset Cost (RM) Method Econo ic !i"e (#rs) Annual Year Depreciation , 6 4 8 9 7 8 7 ,88 ,88 ,88 ,88 ,88 ,88 ,88 ,88
S.5)b*/r+ 1D!00 Str/.51t L.)e 8 Accumulated Depreciation 7 ,88 678 896 780 E68 ,,,-8 ,,6,6 ,,800
Book Value ,,800 ,,6,6 ,,,-8 E68 780 896 678 ,88 7
Fixed Asset Cost (RM) Method Econo ic !i"e (#rs) Annual Year Depreciation , 6 4 8 9 7 8 7 89 89 89 89 89 89 89 89
H/.r Dr2er !0 Str/.51t L.)e 8 Accumulated Depreciation 7 89 ,,6 ,9E --8 -8, 668 6E4 480
Fixed Asset Cost (RM) Method Econo ic !i"e (#rs) Annual Year Depreciation 7 , ,-8 ,-8 6 ,-8 4 ,-8 8 ,-8 9 ,-8 7 ,-8 8 ,-8
H/.r Ste/mer 1D000 Str/.51t L.)e 8 Accumulated Depreciation 7 ,-8 -80 678 800 9-8 780 878 ,,000
Book Value ,,000 878 780 9-8 800 678 -80 ,-8 7
8(!
8("
S/4e3 Le33: C*3t *0 S/4e3 #%enin sto$k Pur$hases Cess2 "n'in Sto$k 5arria e *n)ar' J !uty %r*33 Pr*0.t Le33: E)pe)+.t,re A'ministrati&e "4%en'iture 0arketin "4%en'iture #ther "4%en'iture Business ;e istration J Ci$en$es *nsuran$e J ;oa' /a4 (or 0otor Vehi$le #ther Pre7#%erations "4%en'iture *nterest on Hire7 Pur$hase *nterest on Coan !e%re$iation o( +i4e' Assets #%erations "4%en'iture T*t/4 ECpe)+.t,re Net Pr*0.t Be0*re T/C T/C Net Pr*0.t A0ter T/C A--,m,4/te+ Net Pr*0.t
Ye/r 1 2"8D800
Ye/r 2 2;!D"80
Ye/r 3 32!D2 8
-,,,E-
--,888
-4,7,E
8(#
Ye/r 1 ASSETS N*)FC,rre)t A33et3 >B**: 6/4,e? Can' J Buil'in #((i$e +urniture
Ye/r 2
Ye/r 3
,,,8,
,,0,6
844
Si nboar'
,,6,6
,,,-8
E68
668 780 9,786 ,,700 ,,,978 0 0 6-8,-84 6-8,-84 33"D;32 90,000 -79,E6669,E6-
-8, 9-8 8,9-8 ,,700 ,0,0,8 0 0 808,747 808,747 !1!D#"2 90,000 488,798,8,79-
C,rre)t A33et3 Sto$k o( ;a) 0aterials Sto$k o( +inishe' Aoo's A$$ounts ;e$ei&able 5ash Balan$e
TOTAL ASSETS O<)er3I E=,.t2 5a%ital A$$umulate' Pro(it L*)5FTerm L./b.4.t.e3 Coan Balan$e Hire7Pur$hase Balan$e C,rre)t L./b.4.t.e3 A$$ounts Payable TOTAL EAUITY H LIABILITIES
18!D83;
33"D;32
!1!D#"2