PFS 3233 - ENTREPRENUERSHIP

Name of member No matrix

Dayati binti Jakson 4155004941

Asmizah binti Alawi 4155004931

Anuar bin Jani 4155002541

BUSINESS PLAN Tan Yeong Yau 4162003881

Sanusha a/p Maniaam 4155000000

Thiyagu Pandmanathan 4171000731

 CONCEPT STATEMENT
PRODUCT

Chocolate
Red Bean Banana Dragon Cheese
Cheese
 REASON FOR SELECTING THE PRODUCT

 Small capital
 Short work period
 Stocks are not damaged quickly
 Can be creative

SUMMARIZES THE GENERAL PLAN

 MARKETING PLAN
 MARKETING PLANS START WITH THE IDENTIFICATION OF
CUSTOMER NEEDS THROUGH A MARKET RESEARCH AND
HOW THE BUSINESS CAN SATISFY THESE NEEDS WHILE
GENERATING AN ACCEPTABLE RETURN.
 IT CAN ALSO CONTAIN A FULL ANALYSIS OF THE STRENGTHS
AND WEAKNESSES OF A COMPANY, ITS ORGANIZATION AND
ITS PRODUCTS.
 Product strategy – quality, characteristics

 This is including quality and

characteristic of product, market
and needs, business goals, vision
of product and key features or
differentiations of product in
business.
 Pricing strategy – costing and selling price

 Based on the product Apsana

Scoop ice cream, pricing strategy
including costing and selling
price of the product. Costing can
be seen based on type of flavour
use for product ice cream.
Advertising and promotional strategy – packaging,
advertising activities

 Promotions can also be done

online to promote the product,
which is Facebook (Apsana
Icecream), Instagram
(@apsanascoop),
FINANCE &
ACCOUNTING
 STATEMENT OF COMPREHENSIVE INCOME FOR APSANA COMPANY

  2018 2019 2020

SALES: 110 157 182 932 221 708

COST OF GOODS SOLD (27 696) (34 620) (43 275)
GROSS PROFIT 82 461 148 312 178 433
       
LESS:      
OPERATING EXPENSES      
Salary 60000 93 600 108 000
Rent 1 825 6 000 6 600
Administrative expenses 2525 3 245 3 485
Marketing expenses 168 668 2 500
Fixed expenses 608 320 320
depreciation 721 721 721
Total operating expenses (65 846) (104 554) (121 626)
NET PROFIT BEFORE TAX 16 615 43 758 56 807
       
Tax 24% 3 988 10 502 13 634
       
Net Earning 12 627 33 256 43 173
 
 
 APSANA COMPANY CASH FLOW STATEMENT (ANNUALLY)
Year 2018 2019 2020
RM RM RM
Cash Inflow      
Net earning 13 058 33 256 43 173
Expenditure 92 935 140 291 166 018
Capital 60 000 0 0
Term – Loan 50 000 0 0
Total Cash Inflow 215 993 173 547 209 191
Cash Outflow      
Operation Expenditure:      
Raw Materials 27 696 34 620 43 275
Marketing Expenditure: 168 668 2 500
Administrative Expenditure:      
Salaries 60 000 93 600 108 000
EPF & SOCSO 9 000 14 040 16 200
Other Administrative Overhead 2 525 3 245 3 485
Loan Repayment:      
Principal 10 000 10 000 10 000
Interest 391 391 391
Capital Expenditure:      
Machinery & Equipment 721 721 721
Furniture & Fixtures 0 1 437 1 437
Rent 1 825 6 000 6 600
Deposits 0 1000 0
Total Cash Outflow 112 326 165 722 193 059
Cash Surplus/Deficit      
Beginning Cash Balance 103 667 7 825 16 132
Ending Cash Balance 0 0 0
103 667 7 825 16 132
 PRO-FORMA BALANCE SHEET
  2018 2019 2020
RM RM RM RM RM RM
Current assets            
Inventory 4755.50 1,500.00 2,000.00
Cash 103 667.00 7825.00 16132.00
Other assets 416.00 93.00 93.00
Total current assets   108838.50   9418.00   18225.00
Non-current asset
Furnite and Fittings - 1437.00 1437.00
Mechanics 2161.50 1441.00 720.50
 Total non-current assets 2161.50 2878.00 2157.50
Total asset 111000.00 12356.00 20382.50
 
Fiance by :
 
Current liabilities
Account payable   1000.00   12356.00   20382.50
Non-current liabilities            
Loan from CIMB   50000.00   -   -
Total liabilities 51000.00 12356.00 20382.50
Owner equity
Capital 60000.00 - -
 
Total liability and owner
equity 111000.00 12356.00 20382.50
MANAGEMENT AND ORGANIZATIONAL
STRUCTURE
Business ownership
PARTNERSHIP
We use out own capital
Profit will be divided equally
Losses will be shared equally
Organizational Structure And Team Management

MANAGER
Dayati
Jakson

Financial Marketing Operation Administrative Sales

Officer Officer Officer Officer
Officer
Sanusha A/P
Tan Yeong Thiyagu A/L Asmizah Manian Anuar
Yau Padmanath Alawi Jani
an
Type of work environment the business want
 Greater flexibility.
 Freely expressing each other's ideas

How things to get done

 Communicate to each other
 Learn from mistake together
Operational plan
BUSINESS LOCATION
• SEKSYEN 7, SHAH ALAM
• UNISEL

MANUFACTURING / PRODUCTION PROCESS

ICE CREAM MANUFACTURING PROCESS:

Chilled
Heated mix
Raw milk mix
Material planning- raw material

LEVEL 1 :

LEVEL 2 :

LEVEL 3 :

LEVEL 4 :
GANTT CHART
CONCLUSION