Business Plan on Replacing fast foods by ‘Bangladeshi Pithas’ Our Business Name – Course Name: Entrepreneurship Development & Small Business Management Course No. 4104 Prepared forMd. Nazmul Islam Lecturer, Department of AIS Jagannath University, D haka Prepared byName Md. Shaheen Mahmud Md. Saiful Islam Zahirul Islam ID 06691052 06 691030 06691092 Section – B 4th Year 1st Semester, Session: 2006 – 07 Department of AIS Date of Submission: 11 January, 2012 2

Business Plan of Café Bangla Owners: Md. Shaheen Mahmud Md. Saiful Islam Zahirul Islam 3

this document is to be immediately returned to _______________.LEGAL PAGE Confidentiality Agreement The undersigned reader acknowledges that the information provided by ___________ ____ in this business plan is confidential. other than information which is in the public domain through other means and that any disclosure or use of same by reader may cause serious harm or damage to _______________. therefore. It does not imply an offering of securities. Upon request. It is acknowl edged by reader that information to be furnished in this business plan is in all respects confidential in nature. reader agrees not to disc lose it without the express written permission of _______________. 4 . ___________________ Signature ___________________ Name (typed or printed) ___________________ Date This is a business plan.

. 1 1. Business Summary 1.2 Competitiveness Analysis………………………………………………………………… ning power…………………………..3 Ma angla 4.2.1 Business Information …………………………………………………………………………..5 3.2 Product lines……………………………………………… 5 .CONTENT PAPER Topic 1.4 3.5 Threats of suppliers growing bargaining power……………………….3 3.6 4.2 Comp & trends………………………………………………………………………….1 Services………………………………………………………………………………………………….

Marketing Plan 6.1 Target Market…………………………………………………………………………………….13 6.2 Competition………………… 6 .6.

office equipment and supplies. 1. Shaheen Mahmud.3 Financing Initial financing will be made by the owners of the business. We have a responsibility to our society. Taxes w ill be a adding to our govt.com 1. Inspiring by this we have thought about this new and productive busines s. advertising and selling expenses. Owner will cover T k. It is intended only for use by the persons to whom it is transmitted and any r eproduction or divulgence of any of its contents without prior written consent o f the company is prohibited. non-greasy food and pithas with interesting twists.000 each and other finance will be made by bank loan. furniture. 1. We mainly focus on Bangladeshi pithas in replace of fast foods. but we believe this will b e achieved by offering highquality service and extremely clean. revenue. Most important to us is our financial success. 7 . As we have long term sustainability we thi nk we will be able to make more people added to our business that will work as a social well-being. Initial finance wil l cover office space.1. BUSINESS SUMMARY Café Bangla 15/1 Dhanmondi.2 Company Café Bangla aiful Islam shares are Ownership is a privately held partnership restaurant business. This report is confidential and is the property of the company .4 Benefits will be added by us We think we are not here to do business for us. 200.1 Business Information Café Bangla is a medium-sized restaurant.webs. 1. We will serve mainly Bangladeshi Pithas and traditional foods. Our business will certainly create some opportunities for employment. Dhaka-1209 +8801713798993 www.cafebangla. S and Zahirul Islam are the founders and owners of the company and the equally distributed among them.

types of our Bangladeshi fast foods. We named this business supporting o ur Bangladeshi perspective and we think this will be a perfect name for this typ e of product. We have calculated in which year we will have our revenue in what amount. We have determined our breakeven point within one year. It is also favorite among the people of our country. samich as etc. EXECUTIVE SUMMARY Fast foods are very much popular all over the world because of less time consumi ng and more taste. And we projected our revenue will be double up withi n five years if we can work in our way. We are planning to reach our breakeven point within one year from our launch and to earn double revenue within three years. singaras. Our objective is to provide a better qua lity food habit and to move people from junk tastes to a healthy taste. 8 . We have named our business  Ahar . But beca use of these junk foods we are forgetting our own foods pithas. And we also have defined our competitors’ str ategies so that we can compete with them. So with this initiative we came for ward to make a business plan to replace the ongoing fast foods by our Bangladesh i pithas. We have created a great opportunity for in vestors who seek new innovative business ideas and plans. We have determined some factors that will help us generate some revenues from th e beginning of this business launch. We thi nk there is a huge field to make a market of this type of foods in our country.2. We have analyzed our SWOT and defined in which way we will do our business. We want to see that people don’t fear about heart diseases and diabetics type sufferings. Our idea is to serve various types of pithas that will make people move to our Bangladeshi foods especially to misti pitha and jhal pithas.

Because most of the pithas are made from rice or flours and other natural reso urces those come directly from nature. It is a stable business b ecause it is related with appetite. 3. So our promotional programs will only say one message –  eat better. In this model there are five forces.3.Pizza Hut. Fast foods are always made with chemicals and colors that are harmful for health. INDUSTRY ANALYSIS 3. 3. By those forces we have identifie d the competitiveness of the target market. But as we are going to start with the conventi onal local food we don t have such type of competitor. Such as. It is the renowned process all over the world to evaluate the appropriateness to enter into a business. so certainly it is an attractive segment of market to choo se. Sizzle etc.1 Future outlook & trends We want to make a share of fast food market. live longer . We will give preference to those people who are the people originally from the village and can produce the products with natural tastes. So it is appropriate business to enter. KFC. Exit barrier is also low. And we are also launching with div ersified product lines. Now-a-days many diversified services in fast food industry are being added regularly.1 Competitive rivalry within an industry Within this market we have some strong existing competitors. So we think we can easily go to a top position in this m arket. People can have pur e and healthy pithas with natural tastes of villages’ produced pithas even sitting in a shop in the city. Domino s pizza.2 Competitiveness Analysis We have analyzed the current market situation by the five factor model of Michae l Porter. 9 . We think people will move their tas tes from junk fast foods to healthy and less cholesterol containing deshi pithas . As our plan is to set up a specialized pitha shop.2. so all of the products will be produced with special persons who are actually better for this position .

2. but if we can build ours as a brand name and gain the major portion of the market share we will certainly be able to avoid the threat of th e new entrants. In food business new entrants a re always available. 3. 3. Our product would be cheaper than the fast food items. For this business entry barrier is not very high. 10 .3 Threat of substitute product We are going to compete with fast food. So we have always risk o f those new entrants.Figure: Michael Porter s Five Factor Model to measure competitiveness 3. in this field we don t have real substitute products. because customers are always price sensitive. But as those are not our real sub stitute product.2. It is also avoidable becau se the switching cost of our product would be much higher. As we are starting from a low price it would certainly fulfill the customer demand.2 Threat of new entrants Threats of new entrants for a business are always true. We are a food item with a specific taste . Sweet industry such as o ur  Dairy industry  can be substitute product. it is certainly an attractive market. as a res ult in that sense it is an unattractive segment.2.4 Threats of buyers growing bargaining power Our buyers would not bargain with the price because we are offering very low pri ce.

As a result our suppliers are widened through the whole country. But we are adding a new product line into this industry.2. So the suppliers of tha t field are not so much concentrated and organized. So. 3. For targeting the potential customers of our products we want to segment the market on the basis of division wise such as Dhaka. Now-adays many diversified servi ces in fast food industry are being added regularly. And we are also launching w ith diversified product lines. 3.5 Threats of suppliers growing bargaining power We are going to launch a new trend of the food business. Our main strength is that there is not so bigger competitor from the view of pitha business. So we think we can easily go to a top position in the fast food market. It won t be awkward for others. And we think we are financially stro ng to run such type of business in this market. low bargaining power of the suppliers make the target market so much attrac tive.3 Market Segmentation The restaurant will have an atmosphere that encourages people to bring dates and to have couples arrive. We emphasize on collecting r aw materials from diversified areas. 11 .4 Industry and Market Forecasts Fast food and restaurant industry is a very competitive area in the perspective of Bangladesh. Khuln a and Sylhet. The yo ung couples are generally very successful but balanced and won t be spending as much on drinks.3. and Café Bangla does want to be a social place where people meet each other and develop a network. Rajshahi. We will collect specific ingredients from s pecific places. So. we t hink at the first step we will not have to face so many complications to catch m aturity stage of our products.

Sweet Pithas: This produ ct line will include most of our items. college. C hilly Pithas: We will also some chilly pithas and dry pithas like Chitai Pitha. The pithas are sweet will be included un der this line. DESCRIPTION OF Café Bangla 4. Jhal Pooli Pitha etc. universities etc. Pati-Shapta Pitha. 4. Restaurant services 4 . Pan Pitha etc type of pithas will be includ ed under this category instead of  sweet pithas . We have prepared some segments those will make our works maintained and simplified. will be included under this product line. Four types of product lines including pithas 2.Vapa Pitha. Deshi Fluids: We will arran ge some drink items besides our pithas like coconut water.4. e. But at first we should be clear about our services. Spicy Pithas: Fried pithas like Vaja Pooli Pitha. 4. 1. Our services wil l include: 1. . school. 3. Chain van shop for lower class people. Home delivery services Then we can go through our main plan.2 Product Lines We have defined four product lines for our business. 2. 3. We have interpreted some department where different group of people will work. i. 12 . Ras Chitai Pitha etc.1 Services Here we have come to our business actions plans by which we will fulfill our obj ectives. juices made by deshi recipes etc.

Some of our sample product outlines given bellow: Golapful Pitha Sundori Pakon Pitha Rosh Pitha Lobongo Lotika Sundori Pakon Pitha Vaja Puli 13 . One sample menu we have included in the appendi x menu.We will have our own menu items.

Vapa Pitha Chitoi Pitha Dudh puli Jalebi Jhal Puli Khir Puli Pata Pitha Rosh Puli 14 .

We will mainly serve three main types of products. 5. We have a wish to make this busi ness in corporate environment if it runs well. But we will also serve some Spicy pithas and Deshi Fluid items. OPERATIONAL PLAN 5. We think peopl e will move their tastes from junk fast foods to healthy and less cholesterol co ntaining deshi pithas. So our promotional p rograms will only say one message –  eat better. As far we have collected more tha n 45 million among us to launch this business. Those products are highly perishable.2 Supply Chain We should build a strong chain of suppliers who can supply us the ingredients we need to make those seasonal pithas. And if we need any financial supp ort we will consider to take loans from bank/s but now we think we are in a flex ible position to run this business from financial point of view. Because most of the pithas are made from rice or flours a nd other natural resources those come directly from nature. Our financial support will be maintained by us. 15 .5. We already said that we want to make a share of fast food market. Because those ingredients are not avai lable in the urban areas. Khulna and Chittagong. Our main concerns will be Swe et Pithas and Chilly Pithas. As our ingredients are very much natural we have to depend a lot on the rural areas. We also included a price menu in our detailed section. So transportation facilities and timely distribution of those items should be en sured. That s why skilled suppliers are needed. If we can earn a satisfactory amount of money we wish we will al so launch our operations in Sylhet and Comilla. So for the availability of the ingredients we must hav e a strong and skilled line of suppliers.1 Our Operational Activities We will firstly start our operations from 3 regions of Bangladesh – Dhaka. live longer .

3. 4. we can t imagin e it without human resource. Street seller: We will need some street sellers who wil l sell our food items from our chain van shops. We have two trucks of our friends for transportation in hire. Cook: We will find out some cooks through maybe some local competition or cook hunt. Delivery boy: For home delive ry services we will need some delivery boys. Waiter: We have to employ waiters and waitresses for ou r restaurant service. So we also made our human resource department to fi nd out some right persons for our business. Here is given a list1.We have arranged some people fixed who have contracts with us to supply our mate rials. 5.3 Human Resource As we can t imagine a business without materials or inventories. 2. Rahima Begum from Naoga will supply us milk from her own fi rm –  Adarsha Dairy Firm  3. We will get paddy supply from  Sukendra Samabay Firm  from Rajshahi. But we must employ creative and innovative cooks. 2. We haven t determined which others will serve other different materials but we think we will manage them within a very short time. 1. 4. Mujib Biswas from Noapara will supply us flour fro m his flour mill. 16 . Mizan Gazi from Bagerhat will supply us date juice in winter season.

7. 1. Such as1. With more of this we will have some regular customer packages for some spec ial segments. Discount Leaflet: We will provide discount leaflets at the beginning stage of our business. 3. We will have some followings programs to promote our service. 8. or Chr istmas 17 . 2.4 Marketing & Promotion Marketing and promotion department is a vital part of any business organization. Food Sponsorship: We will sponsor various national and at a later stage also international events which work as advertisement of our busin ess. 5 . Discount card for regular and loyal customers 3. TV Medias. 4. Health Conscious Advertisement: We will promote our products as thos e are healthier than any other fast foods. Poster: Poster works will be limited but it will also work as our advertisement in some special events. A discount Package for newly married couples (marriage n ot before 6 months) 2.5. Sponsorship Discount: We will provide discounts on the tickets of various events. SMS Service: We will advertise our business through promotional SMSs by collaborating with the mobile operators. and radio Medias to advertise ourselves. 6 . Media Coverage : We will cover Medias like newspapers. Like in some special events we will make posters. Festival Discount: We will give special discounts in some special festivals. Special Packages for students 4. Special arrangements on special events like Eid.

to make our pro ducts surviving for a long period. So we will arrange some recipe contest or new food idea hunt type program to mak e this in a chain. Nutrition Test: R&D will setup a nutrition test facility to m aintain and observe the nutritious power of our foods. 2. 18 . New Recipes: We will search for new recipes. And this will be a plus point for ou r business. Test of Healthiness: We will make comparison the healthiness of all f oods will be under our service. we are very much conscious about the nutrition of our foods. We have included this because every product runs for a fixed amount of time. Because the more healthy food we will serve peop le will get more interested with our items. Bec ause innovation creates some extra images and people are fond of something new. So. 1. new ways of serving foods.5. we have a plan to do these followings under t his department. or new type of food which can make a run in parallel to our products. If it is not changed in from or a ny other presentation the product cannot stay in the market. 3.5 Research & Development We will have a research & development department. As we are concerned with our customers  well being.

especially the newly married couples. and Café Bangla does want to be a social place where people meet each other and develop a network. The restaurant will have an atmosphere that encourages people to bring dates and to have a god atmosphere finder. Mo st of our competitors market imported and costly materials and food items that i ncrease the cost of the product.3 Pricing We will set price for our products on the basis of cost (Cost Based Pricing). 6. Being a p roducer of the pithas at our own manufacturing unit we will enjoy some competiti ve advantages than the competitors. 6. adults and the foreigners who visit this country for their interests. This advantage will help us to charge lower price than competitors. As a result only a few companies serve this food beside s their other services.1 Target market For targeting the potential customers of our products we want to follow more tha n one segmentation bases. The people of old class are also targeted for diet pithas. These companies are: Apon Pitha Ghor Upohar Yammy Yammy Bekary Pitha palli Poush-Parbon. 19 . It won t be awkward for others. MARKETING PLAN 6. As a result they charge higher price.6.2 Competition In Bangladesh there is no such specific kind of restaurants who will serve tradi tional pithas and foods. The peoples of each class are the target consumers.

Sales incentives wi ll be as follows: Discounts Coupons Trade in allowance Sweep stakes Premium and gifts Tie-ins 6.6. 6. We will also establish our brand image through better packaging and customer oriented advertising. Pithas will be produced in each branch and are served to the c ustomers.5 Promotions As a new marketer it will be necessary for us to conduct huge sales promotional activities to make our products acceptable to the customers.6 Branding To enjoy brand image we will differentiate our products by better positioning to make our customers loyal. Consequences of it. our idea is to packaging that foods and sale it fo r a longer term.7 Sales Strategies We will sell the products through our own sales outlets. 6. 20 . Our distribution technique will be only in the restaurant and a some portion will be distributed to the suppliers. We will also supply our products to different super stores.4 Distribution We apply Selective Distribution method to market our products.

In order to inform customers about pr oduct benefit and carefully positioning in customers mind.10 Customer service Customer is the king. To satisfy the customers we will provide the following ser vices: Better quality products Reasonable price Ensuring hygienic standards Reso lving customers’ problem. 21 . These will be: Seminars Sponsorships Publ ications Press release Interviews 6. Café Bangla will use ef fective advertising strategy.9 Public relation To create a better image of our business in the market place we will undertake v arieties of programs for our products. For market coverage we will need huge advertisemen t for our products through the following tools: Print Media Electronic Media Pac kaging outlet Poster and leaflet Billboard Symbols and logo Website.6. 6.8 Advertising strategies Companies do more than make good products.

2 Identification of Partners Chief Executive Officer (Shaheen Mahmud) Completed BBA and is completing MBA fro m Jagannath University. Evaluating the marketing opportunities Strateg ically segmenting the market and positioning the products Taking timely marketin g promotion activities Formulate strategies to promote sales and increase sale v olume 22 . 7. We will not register our business u nder the registration authority. Dhaka. We will collect trade license from the City Corporations of Dhaka. ORGANIZATIONAL PLAN 7. Helping managing director to formulate strategy an d target setting Coordinating the activities of marketing manager and administra tive manager Coordinating the activities of the branch managers. Rajshahi. Dhaka. as a result no tax on our profit will be incurr ed. Head. Ch ittagong and Khulna to operate our business.1 Form of Ownership Our business will be formed as a partnership business including three partners. The names of the partners are – Shaheen Mahmud (Chief Executive Officer).7. Marketing & Promotion). Dhaka. Saiful I slam (Senior Executive Officer) and Zahirul Islam (Head. Managing the total operation of the business Moni toring the research and development to make the business innovative Controlling the branches Formulating sustainable strategy for business growth Senior Executive Officer (Saiful Islam) Completed BBA and is completing MBA from Jagannath University. Marketing & Promotion (Zahirul Islam) Completed BBA and is completing MBA from Jagannath University.

Masrul Mollah Ch ittagong Branch Officer Hasan Md. 23 .7.3 Café Bangla Management Body Chief Executive Officer (CEO) Shaheen Mahmud Senior Executive Officer Saiful Isl am Dhaka Branch Officer Ahmed Ibtehaj Khulna Branch Officer Md. we will have concer ns about our management and we will reorganize our management body. But if we plan to go for making our business corporate. All of the activities will be observed an d monitored by the executive officers  panel.4 Management Structure Our Management structure will be flat. Marketing & Promotion Zahirul Islam Accounts officer Md. Masrul Mollah Legal Advisors  committee Advo cate Salahuddin Yusuf Advocate Sharmin Sultana Waliur Rahman (Magistrate) 7. Human Resource Reza Al Saad Head. Product Control & Managemen t Arifuzzaman Khan Head. And thus we are not in a complicat ed form of business we think this will be enough for a business to make a first run. Saiful Islam Head.

coconut. That shows that people are always fond of having those seasonal p ithas but they have not the proper source. sugar. opportunity and threat. butter. flour. 8. beef. cheese etc. And they haven t enough time and skil l to make it. we have pitha in summer and also in spring.8. 24 . In comparison to the ing redients used in case of the fast food. w eakness. so we have a huge chance to gather the big por tion of the market within a short period of time. We are starting with the strength of our plan. which are very costly a nd causes harm to our health. Because we are offering food o f diversified taste with a cheap price. Which is in our languag e known as ‘Pitha’. Because in fast food most of the cases w e need to use chicken. We have pitha in wint er season. In seasonal pithas normally we use ingredients which are achievable from our env ironment. For measuring the potentiality and the risk of a new business we need to make the proper use SWOT analysis test. c ow milk which are not only healthy but also very cheap. B ut now a days usually they do not take those foods. One is cost and another is health conscio usness. And also specialized skill is needed for makin g these foods. SWOT ANALYSIS Every business has its own features on which the chances to be successful depend s. The main advantages of ou r plan can be categorized in two ways. Traditionally we have many seasonal pitha. mutton. Such as most of the pithas are made of paddy. Our conventional seasonal foods are always very much popular among the people. As we know cust omers are always price sensitive.1 Our Strength We are going to deal with the seasonal Bangladeshi food. Because those are not easily found and cannot be made easily. As a result we can make those pithas for them and present them in a favorable place that will be certainly popular among the people. Those foods are also very much healthy. Because those ingredients are liable for the incre asing rate of diabetics. high blood pressure and heart diseases. By this test we can evaluate the strength.

but the sources are not very healthy.2 Our Weaknesses In this business we cannot identify lots of weakness. it is dry and for eating those foods huge arrangements is not needed. No bowl or spoon is not mandatory.Why people prefer fast food? Because it is ready made. And pithas aren t junk. Another weakness is that s our ingredients come from natural re sources those are not available in urban areas. 8. B ut for maintaining those suppliers and also because of the distance we have to s pend a lot that will certainly minimize the profit. 8. Nowadays people are much more health’ s c o n s c i o u s . We will also add some innovative features in our conventional seasonal pithas those will certainly serve the customers with different tastes those they were always looking for. All those facilities we will provide in Bangladeshi seasonal food Café Bangla. But we have found a few su ch as – those seasonal foods are available for a specific time in a year. We cannot provide our best effort through the whole year. So people will get more attraction to these pithas. Because our people are very fond of those conventional food items. Café Bangla is going to be that replacement. which name can assure them about the standard and the nutrition of the food. s o m a n y o f t h e m a r e trying to leave that fast food with high cholesterol. 25 . Diversity of taste can be we akness in a sense.3 Our Opportunities We have huge opportunities in this business. So Café Bangla is going to be the brand name of our season al pitha. Because in our seasonal food there is lack of chilly foods. For this we need to have strong chain of suppliers. S o in this case we need to be a little bit innovative. but those are not available readym ade. We have to get those things from rural or sub-rural areas. Those pi thas which are available in winter cannot be made in summer. Sometime s they get those pithas. But those ingredien ts will not be available in that time. They have not any brand name in this field. but they have no substitute product to take.

We will have to face a lot of threats.4 Our Threats We are going to enter into a highly competitive segment of food market. all those things are proved to be the threat for that new business. people. So. So. and efforts are needed t o gain their market share. pastry shops and a bit from restaurants. So a big portion of our targ et market is engaged there. Bakeries and pastry shops are producing and serving some food items that made the need of the customer whom we have targeted. money. Our other threat can come from bakeries. They already have diversified product line and also they are capturing the maj or portion of the market. huge time.8. 26 . Resta urants are dealing with the customers with limited earning. Our major competitors will be the fast food shops . Middle class and low er class people usually take food from restaurants.

970 27 .000 Business License Fee 45.000 Furniture and Decorations 155.000 Motor Vans (30) 3.240 VAT 705.500. Expenditures Onetime expenses Tk.405.610 Other setup charges 125. Three Buildings Contract cost for five years costs 800. First we have shown our e xpenses and then we tried to show how our projected revenue will generate.120 Total 5.000 Two Trucks Contracted for five years 75.9. FINANCIAL FORECASTING Here we have prepared our forecasting of our business.

000 612.000 523.000 618.194 2nd Year 864.000 541.081.285 597600 456000 5380935 28 .Depreciation costs for every year within a five year period : Years Depreciations 1st Year 1.500 614.214.400 670000 1.081.050 710000 2.955 568500 423000 3908825 3rd Year 144.000 656.050 682000 691.000 643.370 678000 864.194 556000 412000 3978094 2nd Year 144.000 655.000 500.090 689000 553.964 4th Year 553.964 582300 448000 3714314 4th Year 144.214.572 5th Year 2.000 603.955 3rd Year 691.285 12 months expenditure throughout the year: Expenses Rental Administrative Vans & Trucks Salaries Depreciations Materials Ot hers Total 1st Year 144.572 589400 453000 3625062 5th Year 144.

20. And this is a positive sign that we will have been reached at the brea keven point within 1st year. 29 .000 Tk. 10. Saiful Islam Zahirul Islam Total Tk. Shaheen Mahmud Md.000 Tk.000 Tk.000.500. 46.285.Investments & Revenues Our Investors total contributed: Md. 15.785.000 Revenue Calculation Year Expenses Projected Revenues Balance 1st year 3978094 3987000 8906 2nd year 3908825 5020500 1111675 3rd year 3714314 7343000 3628686 4th year 3625062 9786000 6160938 5th year 5380935 10105000 4724065 From above we can see that we will enjoy the most incomings in the 4th year afte r launch.

If any bankruptcy happens to us 2. maybe we can dismiss our business. EXIT STRATEGY If some of misconducts or any breakup among our partnership comes.10. 30 . If we becom e unable to run business. Though there is a low possibility but if one of the follow ing scenarios happens we will close our business1. If law enforces us to do so 3. If our partnership breaks up 4.

APPENDIX Sample Price Menu (As we haven t decided our products.) 30/= 45/= 35/= 25/= 25/= 30/= 25/= 30/= 20/= 20/= 24/= 18/= 20/= 28/= 15/= 40/= 35/= 30/= 40/= 25/= Sweet Pithas Takti Pitha Pooli Pitha Nakshi Fula Ras Chitai Dudh Chitai Jhal Pooli Chilly Pithas Dim Makhan Jali Pitha Jhal Takti Vaja Pooli Vaja Patishapta Spicy Pithas Shukna Chitai Shukna Chitai with chicken Pan Pitha Coconut Water Fluid Items Bel Sharbat Lebu Sharbat 31 . so a hypothetical and short form of price m enu is given here) Items Vapa Pitha Pathishapta Pitha Semai pitha cooked by gur (per plate) Price (Tk.10.

blogspot.com/2007/10/porter-5-forces-how-they-wo rk-3. REFERENCES We have followed some guidelines from  Writing your business plan is a lot of ha rd work.10.scribd.html 32 . however it is  and  Restaurant Business Plan submitted by Abonda  can b e downloaded from http://www.com Porter s five factor s model picture is taken from http://foodandretail.

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