INTRODUCTION Our business’s name is SPA ‘S’.

We get this name from all partnerships’ name begin from consonant S. Spa ‘S’ is a Bumiputera’s Company and categorized as hospitality industry. This spa provides services of body massage, hair styling, facial and skin treatment, full body treatment, make up application, manicure and pedicure. It is located at No1, Lorong Perda Barat 1, Bandar Perda, 14500 Bukit Mertajam, Pulau Pinang. Our business partnership is from of business study. There are five partners in our company. They are Shazana Asmaizzati Bt Shata as General Manager, Siti Harishah Bt Azman as Administration, Siti Nurul Farah Bte Abdol Majid as Operation Manager, Nurul Shafiza Bt Mohd Shahrudin As Financial Manager and Sabratun S’adiah Bt Zulkafli As Marketing Manager. An agreement has been signed up by all five partners. Date of commencement has been fixed which is on January 2009. This business has its own potential to expand in business industry, because there are only 3 spas in Bandar Perda and have strong base to stand in hospitality industry. There are several factors of choosing service of spa as the element of business: • • • • The high demand from women nowadays that importance of Health and Beauty No competitive at high demand area. Demand from public users at this area like students that provide service of spa that affordable to them. Has sufficient expert in the related field.

In the future, we plan to expand our business into several branches. Our target period would be 7 to 10 years. We also try to achieve the world-class quality of giving satisfaction spa services. For long-term period, we would like to become Malaysia’s number one spa service.

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1.1 PURPOSE OF BUSINESS PLAN Meanwhile, partnership would like to contribute an amount of RM 100,000 which is specifically divided based on their individual percentage like has been agreed in the partner’s agreement.

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1.2 BUSINESS BACKGROUND

Name of Company Office Address

: SPA ‘S’ : Spa ‘S’, No 1, Lorong Perda Barat 1, Bandar Perda, 14500, Bukit Mertajam , Pulau Pinang.

Correspondence Address

: Spa ‘S’, No 1, Lorong Perda Barat 1, Bandar Perda, 14500, Bukit Mertajam , Pulau Pinang.

Partners

: a) Shazana Asmaizzati Bt Shata b) Siti Harishah Bt Azman c) Siti Nurul Farah Bt Abdol Majid d) Nurul Shafiza Bte Mohd Shahrudin e) Sabratun S’adiah Bt Zulkafli

Website Address Email Address Tel. Number Fax. Number Main Activity Date of Business Registration Status of Ownership Motto

: http://www.spas.com.my : spas@yahoo.com : 04-3138697 : 04-3138698 : Full body treatment : 1st Dec 2008 : Bumiputera : Health and Beauty :

Date of Commencement of Business : July 2009

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Mission, vision and objectives of company Mission Spa ‘S’ mission are to be one of the spa that provide good service to our customer and can be the most popular spa in Malaysia. Vision Our vision is to success in gaining as many profits as our company can and to have competitive that can easily put out our competitor. Objectives In term of that, our business is still new in Malaysia, so we define our short term plan indeed to achieve our goals. To introduce our spa to the citizens in the northern region is our core objective. This will make our management to work hard, so that the goals that we set can be achieve in time. The company’s motto Company’s motto: ‘Healthy and beauty ’ All the partnerships have agreed to use this motto as our company’s motto. Healthy and beauty are the need and important to all people especially women. All women especially teenagers and mid ages need the spa treatment to face the challengers’ world. These services will help women more relax and confidently to face the modern world. We prefer to place our motto on a signboard together with the company’s logo. The combination of motto and logo will provide more efficiently for the public.

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The company’s logo

Meaning: • • • • Crown Pink colors White colors Lady - power of services - women - purity - modern women of today

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1.3 BACKGROUND OF PARTNERS

Name Position I/c Number Date of Birth Age Sex Permanent Address Correspondence Telephone number Marital Status Race Religion Qualification

: Shazana Asmaizzati binti Shata : General Manager : 790729-03-5098 : 29 July 1979 : 30 : Female : Kg, Kubang Bongor, 16400 Melor, Kota Bharu, Kelantan, Malaysia. : No1 Lorong Perda Barat 1, Banda Perda, 14500 Bukit Mertajam, Pulau Pinang : 04 - 3138697 (office) 017 – 5623316 (handphone) : Married : Malay : Islam : 1) Master in Business Study University of Newcastle, Australia 2) Dip. In Accountancy BBA (hons) (Business management)

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3) Certificate of massage and make up skill from IKBN Course Attended : 1) Human Resources Management Seminar. 2) Entrepreneur Medec Seminar 3) Leadership seminar Skill : 1) Computer literature 2) Office management 3) Fluency in English and France Experience Current Job Business Experience Email : 1) Involved in family businesses. 2) 3 years experience as Human Resources Executive : Management Resources Executive : Run a family businesses : zana_spas@yahoo.com

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Name Position I/c Number Date of Birth Age Sex Permanent Address Correspondence Telephone Number Marital Status Race Religion Qualification

: Siti Harishah bte Azman : Administration Manager : 820908-04-5486 : 8 September 1982 : 27 : Female : No 627-1 Batu 7 ½, Pengkalan Perigi, 76400 Tanjung Keling, Melaka : No1 Lorong Perda Barat 1, Banda Perda, 14500 Bukit Mertajam, Pulau Pinang : 04 - 3138697 (office) 012 – 2408221 (handphone) : Single : Malay : Islam : 1) Diploma in Accountancy 2) Bachelor in Business Study 3) Certificate of massage and make up skill from IKBN

Course Attended Skill Experience

: 1) Human Resources Management Seminar. 2) Entrepreneur Medec Seminar : 1) Computer literature 2) Fluency in English and Mandarin : 1) Involved in family business. 8

2) 3 year experience as Administration Manager. Current Job Business Experience Email : Administration Manager in Celcom (M) Sdn. Bhd. : None : risha_spas@yahoo.com

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Name Position I/c Number Date of Birth Age Sex Permanent Address Correspondence Telephone Number Marital status Race Religion Qualification

: Siti Nurul Farah bte Abdol Majid : Operation Manager : 821028-04-5052 : 28 October 1982 : 27 : Female : No4 Lorong 1, Jalan BKI 10, Taman Bukit Katil Indah, 75460 Bukit Katil, Melaka : No1 Lorong Perda Barat 1, Banda Perda, 14500 Bukit Mertajam, Pulau Pinang : 04 - 3138697 (office) 012 –9164247(handphone) : Single : Malay : Islam : 1) Diploma in Business Study 2) B.A in Marketing UUM 3) Certificate of massage and make up skill from IKBN

Course Attended

: 1) Operation department conference 2) Entrepreneur medec seminar 3) Computer literature

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Skill Experience Current Job Business Experience Email

: 1) Fluency in English and mandarin 2) P u b l i c s e r v i c e : 1) Marketing manager in Fama. 2) 2 year experience as bank manager : Operation Executive : None : farah_spas@yahoo.com

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Name Position I/c Number Date of Birth Age Sex Permanent Address Correspondence Telephone Number Marital status Race Religion Qualification

: Nurul Shafiza bte Mohd Shahrudin : Financial Manager : 820106-23-5130 : 6 January 1982 : 27 : Female : No 52, Kg Banngol, 22100 Setiu, Terengganu : No1 Lorong Perda Barat 1, Banda Perda, 14500 Bukit Mertajam , Pulau Pinang : 04 - 3138697 (office) 012 - 3435075 (handpone) : Married : Malay : Islam : 1) Diploma in Accountancy 2) Bachelor in Accountancy 3) Certificate of massage and make up skill from IKBN

Course Attended

: 1) Finance seminar. 2) Organization management seminar 3) Course of Microsoft office at Terengganu

Skill

: 1) Computer literature 2) Fluency in English and Mandarin 12

3) Good in account subject Experience Current Job Business Experience Email : 2 years experience as accountant : Financial Manager : Run a family business : sha_spas@yahoo.com

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Name Position I/c Number Date of Birth Age Sex Permanent address Correspondence Telephone number Marital status Race Religion Qualification

: Sabratun S’adiah bte Zulkafli : Marketing Manager : 820812-14-5896 : 12 August 1982 : 27 : Female : No.6, Jalan AU 1A /2C, Taman Keramat, 54200 Kuala Lumpur : No1 Lorong Perda Barat 1, Banda Perda, 14500 Bukit Mertajam, Pulau Pinang : 04 - 3138697(office) 012 – 3274985(handphone) : Single : Malay : Islam : 1) BA (hons) Business Management, University of Adelaide Australia 2) Certificate of massage and make up skill from IKBN

Course Attended Skill

: 1) Marketing department conference 2) Entrepreneur medec seminar : 1) Computer literature 14

2) Fluency in English and mandarin Experience Current Job Business Experience Email : 1) Marketing manager in Fama. 2) 3year experience as Bank Manager : Marketing Officer : None : atorn_spas@yahoo.com

1.4 PARTNERSHIP AGREEMENT

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Signature of the witness, ………………………… A.SUBRAMANIAM, Qualify Federation Lawyer P.H.D / MASTERS in law, Harvard University USA

Signature of the share holder, …………………………….. SHAZANA ASMAIZZATI BT SHATA (790729-03-5098) Signature of the share holder, ……………………………... SITI HARISHAH AZMAN (820908-04-5486) Signature of the share holder, ……………………………... SITI NURUL FARAH ABDOL MAJID (821028-04-5052) Signature of the share holder, ……………………………... NURUL SHAFIZA MOHD SHAHRUDIN (820106-23-5130) Signature of the share holder, ……………………………... SABRATUN S’ADIAH ZULKAFLI (820812-14-5896)

ADMINISTRATION PLAN

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2.1 ORGANIZATION CHART

GENERAL MANAGER
SHAZANA ASMAIZZATI BTE SHATA

ADMINISTRATI ON MANAGER
SITI HARISHAH BTE AZMAN

MARKETING MANAGER
SABRATUN S’ADIAH BTE ZULKAFLI

OPERATION MANAGER
SITI NURUL FARAH BTE ABDOL MAJID

FINANCIAL MANAGER
NURUL SHAFIZA BTE MOHD SHAHRUDIN

CLERK (Receptionist)

2.2 LIST OF ADMINISTRATIVE PERSONNEL

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Position General Manager Administration Manager Marketing Manager Operation Manager Financial Manager Total

No. of workers 1 1 1 1 1 5

Qualification Masters Degree Degree Degree Degree

Resources Partner Partner Partner Partner Partner

2.3 SCHEDULE OF TASK AND RESPONSIBILITIES
POSITION GENERAL MANAGER TASK AND RESPONSIBILITIES o In change as a leader in all activities in the company.

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o workers. o o market o

Give instruction to all Receive reports from all Monitor the

managers about the company operation. development of the company in the Responsible to the

worker’s achievement and solve employee’s problem and difficulties o ADMINISTRATION MANAGER Prepare all documentation of the company o Administration and manager organization matter to achieve organization goal. o o o Investigates and examine procedure Make recommendations for improvements Managing the working schedule, evaluating and preparing the staff MARKETING MANAGER performing. o Responsible in find the new chance of the new market. o o Maintain the profitability and Responsible in introduction the meet collection target. business to the public and private. OPERATIONAL MANAGER o o o o o Giving good service to customer Responsible to all the operational activities in the business Ensure that customer will satisfy with the business agenda Planning the overall operation and

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FINANCIAL MANAGER

o o

future expansion of business Manage credit control and evaluation Manage the document flow between internal process owner and external partner.

o

Develop the business account, policies, procedure and auditing, budgeting and financial matter

o

Fully authorities in financial department

2.4 SCHEDULE OF REMUNERATION

POSITION

NO

MONTHLY

11% EPF

2% SOCSO

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SALARY (RM) GENERAL MANAGER ADMINISTRATION MANAGER OPERATION MANAGER FINANCIAL MANAGER MARKETING MANAGER CLERK TOTAL 1 1 1 1 1 1 3800 3200 2500 2500 2500 800 15300

(RM) 418 352 275 275 275 88 1683

(RM)

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2.5 LIST OF OFFICE EQUIPMENT AND SUPPLIER
LAYOUT OFFICE

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2.6 ADMINISTRATION BUDGET

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FURNITURE & FITTING MANAGER TABLE MEETING TABLE MANAGER CHAIR COUNTER TABLE CHAIR CABINET FILE SOFA TELEVISION CABINET TOILET EQUIPMENT SET SINK DECORATION PLANT RACK TOTAL

UNIT

PRICE/UNIT (RM)

TOTAL (RM) 1500 500 600 400 350 600 1000 250 500 100 110 50 5960

5 1 6 1 7 6 1 1 1 2 11 1 43

300 500 100 400 50 100 1000 250 500 50 10 50

BUDGET OF MECHINE AND EQUIPMENTS EQUIPMENTS AIR-CONDITIONER COMPUTER FAX-MACHINE FIRE UNIT 7 6 1 2 PRICE/UNIT (RM) 800 1750 430 250 23 TOTAL (RM) 5600 10500 430 500

EXTINGUISHED FIRST AID KIT TELEPHONE CUPBOARD FAN TOTAL

1 6 1 1

50 20 200 50

50 120 200 50 17450

PRELIMANARY EXPENSES ITEMS COST (RM) BUSINESS AGREEMENT STAMP DUTY LAW FEES TOTAL 150 50 600 800

BUDGET OF REMUNIRATION POSITION NO MONTHLY SALARY (RM) GENERAL MANAGER ADMINISTRATION MANAGER OPERATION MANAGER FINANCIAL MANAGER 24 1 1 1 1 3800 3200 2500 2500 11% EPF (RM) 418 352 275 275 2% SOCSO (RM)

MARKETING MANAGER CLERK TOTAL

1 1

2500 800 15300

275 88 1683 16 16

ADMINISTRATIVE BUDGET ITEM ASSET EXPENSES (RM) FURNITURE & FITTING EQUIPMENTS RENT OF PREMISES ELECTRICITY WATER TELEPHONE SALARY EPF SOCSO 25 5960 17450 2800 600 50 300 15300 1683 16 MONTHLY EXPENSES (RM) OTHER EXPENSES (RM)

DEPOSIT ON PREMIS DEPOSIT ON ELECRICITY DEPOSIT ON WATER DEPOSIT ON TELEPHONE PRELIMINARY EXPENSES STATIONARY RENOVATION TOTAL

4000 250 150 200 800 100 6000 11500

23410

20749

Name

Contribution of Equity Percentage Real value (%) (RM) 30,000

Post in company

Shazana Asmaizzati bt Shata Siti Harishah bt Azman Siti Nurul Farah bt Abdol Majid Nurul Shafiza Bte Mohd Shahrudin

30%

General manager

20%

20,000

Administration manager

20% 20%

20,000 20,000

Operation manager Financial manager

Sabratun S’adiah bt Zulkafli TOTAL AMOUNT

10%

10,000

Marketing manager

100%

100,000

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MARKETING PLAN

3.1 PROFILE OF SERVICE Marketing is important criteria in business. According to Oxford-advanced learner’s dictionary, marketing plan can be defined as the theory and practice of presenting, advertising and selling thing. Marketing plan is also referred to written document that acts as a guidebook of marketing activities for the marketing manager. It designed all the activities relating to the marketing objectives and the changing of marketing environment. A good management had to be concern and make sure that all plan runs smoothly and achieves its target and goals. It plays an important role to every business in order to make sure all of the business marketing is properly arranged. Marketing also can be define as process of planning and executing the conception, pricing, promotion and distribution ideas, goods, and services to create exchanges that satisfy individual and organization objectivities. The concept of marketing is toward satisfying customer needs and wants as well as contributing towards profit for the business. The existence of Spa is because of some reason. We select this business because:

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i. ii. iii. iv.

We interested in this type of business because we have highly knowledge in this field. To fulfill the needs and wants of consumer. We could see that this business has potential to make high profits. To get a monopoly in this business because there are lack of bumiputera’s entrepreneur in this field

3.2 TARGET MARKET Basically targets market refers to a group of customers or buyer with similar traits that the organization wants to attract through their product offering. It is important to our company that we identify our targets markets to offer our products to actual or potential customers in the markets to generate our sales. Other than that, by identifying our target markets, we can know whether our products are enough to compete with other competitor. The Spa S is situated at the centre of Bandar Perda, specifically at the Bukit Mertajam. Our customer can easily get to our location because it is near with the housing area either the estate area or industrial area around Pulau Pinang. We have chosen Bandar Perda based on its potential of developing, and also have a lot of education institution which give benefits to our company therefore it is suitable for our primary targets markets whose is university students, colleagues, lecturers and not forgotten for our secondary targets, the public. We focus more on our customer based on the geographical and demographic factor. We know that Bandar Perda could help the growth of our company as it holds potential customer especially university students. There is a lot of public transportation

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that available in Bandar Perda, and make a stop opposite from our shop. It makes easier for our targets markets to come to our Spa S.

Spa S targets market focused on: Geographical Segmentation. In our business plan, the geographical segmentation will be divided into two groups. Location: We had chosen Bandar Perda as our business location. A few

reasons to support our choice are such as it is one of the strategic placed between Bukit Mertajam and Butterworth. Besides that, the place is nearly too educational place. Distance: Location between Spa ‘S’ and our supplier is not far and our

supplier is not far. So, we do not need to hire van driver to go and get the stocks from the supplier. Our stock will continuously to make sure that the products are always in stock. Demographic Segmentation It is another important element of segmentation for most marketers. It referred to the process of dividing the market into different groups on the basis of demographic variable such as age, sex, family, religion, race, nationality, education, income and occupation.

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Age

:

We concentrate on our target markets group, which age mostly

between 20 to 40 years old. This rage is the highest potential customers using and will be buying our products.

3.3 MARKET SIZE Markets size refers to the value of the whole potential purchase by a group of targets including those proportion controlled by existing competitor in the same market. Base on our research, we estimate that there are about 88,000 people living in Bandar Perda. This amount includes the school and university students also working citizens. Calculation of total market size per year is as follow: University/college students Working Citizens Total markets size Estimate resident in Bandar Perda Estimate average price four products: Income from markets size = Estimate resident X Estimate average price of expenses per year = 720 person X RM150 X 12month X4spa = RM 5,184,000 Income from markets size = Income from market size per year 17,000 28,000 45,000

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/12 per month = RM 5,184,000/ 12 = RM 4,320,000

3.4 COMPETITORS Competitors can be known as other business or company that offering the package of treatment to the same target markets as ours. We had identified our competitors to help us to analyze our capability in controlling the market. Even though we believe and confidence with our company, we still have to analyze the strength and weakness of our competitors. It is important to us to make sure that we will always improve our company to compete with the existence competitor. Company Teratak Spa Strength -Store concept attractive. -Price is quite cheap. Weaknesses quite -Worker not fluent in communicate in Malay & English -Not enough experience. -Not comfortable. -The shop is very small. -Not strategic and hidden business location (dead location).

is

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Mustika Ratu

-Hold second highest market -Low promotion and depends on signboard. share. -Worker English fluent -Have basic service only. in -Unfriendly workers.

communicate in Malay & -Operation hour are not properly managed.

Nouvelles

-Been in the market for quite -Not interesting landscape. a long time. -Have customers. -Hold the largest markets share. -Price offered is quite high. their regular -The real price is expensive.

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3.5 MARKET SHARE Market share is referring to the approximate market proportion (in percentage) controlled by the business after considering the whole market size and the influence of the competitor in the same target market. Our competitor already been establish earlier than SPA ‘S’ and have their own strength, power and invincibility in the market. Each of these competitors has control the markets share with the different amount. Below is the markets share per year before SPA ‘S’ entry: Company Teratak Spa Mustika Ratu Nouvelles Total (market size) Percentage of market Share (%) 15 35 50 100 Value (RM) per year 777,600 1,814,400 2,592,000 5,184,000

Below is the markets share per year after SPA ‘S’ entry: Company Percentage of markets share Teratak Spa Mustika Ratu Nouvelles (%) 11 32 47 33 Value (RM) per year 570,240 1,658,880 2,436,480 (%) Lose of market new share 4 3 3

SPA ‘S’ Total

10 100

518,400 5,184,000

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PERCENT AGEOFMARK S AREAF ET H TERS A P 'S ENTRY '
TERATAK SPA 11% SPA 'S' 10% NOUVELLES 47%

MUSTIKA RATU 32%

3.6 SALES FORECAST Sales Forecast referring to the expected purchase from the identified and selected targets markets. In order to prepare this sales forecast we had considered a few things such as markets size, the competitor, customer awareness, market share and seasonal factor. Sales Forecast for SPA ‘S’ 1st Year (2009)

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Month January February March April May June July August September October November December Year 1 Total Sales

Sales Collection 22,860 33,140 43,150 43,170 43,200 53,190 43,170 43,190 53,090 43,170 43,390 53,680 518,400

Sales Forecast for SPA ‘S’ Second and Third Year Year 2 year 3rd year
nd

Increment Percentage 5% 10%

Sales Collection RM 544,320 RM 598,752

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3.7 MARKETING STRATEGY Market strategy is the activities of selecting and describing one or more target markets, developing and maintaining a marketing mix that will produce mutually satisfying exchanges with targets market. The marketing strategy consists of four key variables; also known as the marketing mix or the 4P of marketing. The term marketing mix referring to a unique blend of product, distribution, promotion and pricing strategies designed to produce mutually exchanges with a target market. The SPA ‘S ‘is a spa that has potential to be a successful spa. It is also an interesting business and has great potential to gain high profits. The marketing unit plays an important role to plan wise strategies and ways to achieve the company’s goal. Providing excellent product and services as well as to gain profits can do it. To focus of marketing strategies is to enhance, introduce the products, and determine the prices and also the place of the company for community. The SPA S is

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still new in the market, the marketing unit plays important role to introduce and to attract customer. The SPA ‘S‘has set the marketing strategy according to the marketing mix. • • • • Product Price Place Promotion

PRODUCT/SERVICE STRATEGY In term of product, our business had come up with a few strategies to attract customer. It is the combination of attribute like style of brand, quality, service and protection. These could be anything that a business firm offers to customers for their satisfaction or benefits. Therefore, to satisfy our customer’s needs and want, the SPA ‘S’ will be focusing more on the quality of each service. • SPECIAL PACKAGES Our Spa ‘S’ will offer special packages to and encourage customers to come again to get our satisfy’s services with reasonable prices and worth.

• AFTER SALE SERVICE

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Particular attention should also be given to after sale service .Today’s customer demand choice, quality and a high-level of service .Good after sale service will show to customers that we really appreciate our customers whether satisfied with our services.

PRICING STRATEGY Pricing strategy The price of the products or service is the amount of money charged to the customer for a particular purchase. As the only element in the marketing mix that generates revenue, an entrepreneur must understand the important of pricing a product or service right. Cost – based pricing Cost – based pricing is the simplest and most commonly use pricing strategy. Cost – based pricing is based on the total cost of the product or service plus a standard Mark –up .The mark-up is the profit margin that is desired from the sale of the product. The decision on the percentage mark-up is made base on the following factor; • Average profit margin in the industry

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• The number and strength of competitors in the same area or in the same industry Price = Total Cost Per Unit + Profit Margin Cost – based pricing is often used as a guide in pricing .The offering price to the customer may be lower or higher. This is a result of other factors such as customer’s willingness to pay for the product or service, pressure from competitors and the supply and demand factor. This strategy is used in certain circumstances whereby; • • • The business wishes to finish the stock of good The business is confident that sales of other product will cover the loss on the sales of the particular product The business is utilizing this strategy to penetrate the market.

DISTRIBUTION STRATEGY Distribution strategy is aimed at establishing a structure and controllable distribution system to ensure the product offered reaches the target customer .A distribution channel moves goods from procedures to consumer. Since we a providing a service to our customer, we are using direct consumer channel to our customer. This type of channel is called the direct marketing channel or channel one. It has no intermediate parties and is totally consist of direct selling business, or more accurately, direct service business.

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PROMOTION STRATEGY Advertisement In order to introduce and promote our spa to our targeted customers or even everyone, we decide to choose several mediums to let everyone knows about the existence of our spa. 1) Printed media We use to promote our service is in printed media such as newspaper like KOSMO. We will print for 3 first months, once for a week. We confident through this promotion method more efficient because most of peoples get any information from this source. The cost is RM 2400. FACIAL TREATMENT BODY TREATMENT HAIR TREATMENT TREATMENT SAUNA TREATMENT MASSAGE TREATMENT PEDICURE & MANICURE

No 1, Lorong Perda Barat 1, Bandar Perda, 14500, Bukit Mertajam, Pulau Pinang. 41 www.spas.com.my Phone: 04-3138697 Fax: 04-3138698

2) Internet Internet is very important for each company to distribute and promote their product/service to international market. All the customers can access and get information from our website, www.spas.com.my. The total cost for promote our spa through internet is RM 166 annually.

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3) Business card Business card is more important element at now to get information of business. Our business cards consist of all available details like name staffs, premise address and telephone, fax number to ease customer contact us at any time. The cost for 1 card is about RM 0.10. Therefore, we plan to do 250 pieces card at the beginning and it will cost RM250. 43

S HA Z A NA AS MA IZ Z AT I B T S HATA

NO 1, Lorong perda barat 1, Bandar perda, 14500, bukit mertajam, Pulau pinang. Phone: 04-3138697 Fax: 04-3138698 E-mail: Zana_spas@yahoo.com.my

Ge n er a l

Man a ge r Of S pa ‘ s ’

S IT I H AR I S H AH BT E AZMAN

NO 1, Lorong perda barat 1, Bandar perda, 14500, bukit mertajam, Pulau pinang.

A D M I N I S T R A T I O N M A N A G E R O f S p a ‘ s ’

1,

Phone: 04-3138697 Fax: 04-3138698 E-mail: risha_spas@yahoo.com

NO 1, Lorong perda barat 1, Bandar perda, 14500, bukit mertajam, Pulau pinang. NU RU L S H AF I ZA MOH D SH AHR UD I N
F I N A C I A L M A N A G E R O f S p a ‘ s ’

Phone: 04-3138697 Fax: 04-3138698 E-mail:sha_spas@yahoo.com

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S IT I NU RU L FARAH BT E ABD OL MAJ ID

NO 1, Lorong perda barat 1, Bandar perda, 14500, bukit mertajam, Pulau Pinang.

O P E R A T I O N M A N A G E R O f S p a ‘ s ’

Phone: 04-3138697 Fax: 04-3138698 E-mail:sha_spas@yahoo.com

S A B RAT U N S ’ A D I A H Bte ZU L KAFL I

NO 1, Lorong perda barat 1, Bandar perda, 14500, bukit mertajam, Pulau Pinang.

1,
Phone: 04-3138697 Fax: 04-3138698 E-mail: atorn_spas@yahoo.com

M A R K E T I N G M A N A G E R O f S p a ‘ s ’

4) Banner

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We put the banner in locations that easy to people see. Function of this banner is same with business card and signboard. The banner will put up about two weeks before our company open officially. We will hang our banner in front of our premise and at the strategic place such as main road, public area like in shopping complexes. This banner will make according to the current activities and festival season. We order banners to same company who make our signboard with cost RM50.

FACIAL TREATMENT BODY TREATMENT HAIR TREATMENT TREATMENT

SAUNA TREATMENT MASSAGE TREATMENT PEDICURE & MANICURE

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5) Signboard. The objective of using signboard is to make sure our potential customer notice and realized that we are existed. The signboard will include our company name and logo. We have ordered signboard from advertising company and it has costs us RM3000.

No 1, Lorong Perda Barat 1, Bandar Perda, 14500, Bukit Mertajam, Pulau Pinang. www.spas.com.my Phone: 04-3138697 Fax: 04-3138698

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6) Pamphlet We will print our pamphlet around RM 0.80 for each 500 copies to be locating in our spa to further information about our services and treatment provides. The total cost is for RM 400.

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7) Flyers We will pass our flyers around 2000 pieces to people in area Perda as one of a method of promotion to introduce our new SPA ‘S’ to people in area Perda. The cost for RM 8 for each 1000 pieces. Therefore, we plan to do 2000 pieces card at the beginning and it will cost RM16.The fee for distribute to resident around Perda is RM 40.The total cost for flyers is RM 56.

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3.8 MARKETING BUDGET The SPA ‘S’ marketing budgets for us to promote the company are as below: Particulars Property Expenses (RM) Newspapers(KOSMO) Internet Business Card Banner Signboard Pamphlet Flyers Utilities TOTAL 3000 400 56 3000 150 2550 922 Monthly Expenses (RM) 2400 Other Expenses (RM) 166 250 50

OPERATION PLAN

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4.0 INTRODUCTION The SPA ‘S’ company is the form of partnership. This outlet is located at No1 Lorong Perda Barat 1, Banda Perda, 14500 Bukit Mertajam , Pulau Pinang.It will operate on the 1st January 2010. Operation plan involves the production of a product or service according to the quantity, quality, specification and time specified by the customer at the lowest cost possible. Operational activities include business inputs, transformation process and output. Operation management can be defined as the process of marshalling resources to produce output through the transformation process. The transformation process comprises three main components, i.e. business input, transformation system and output. Input refers to all resource to produce a particular output suggest manpower, raw materials, machines, equipment, technology, and capital. Transforming system refers to activities involved in transforming input into output. Output is an end product that results from the transforming process. SPA ‘S’ company is a new comer in this business. The operation department must provided proper and effective plan to ensure our services meet the quality standard and fulfill customers demand.

4.0.1 OBJECTIVES OF OPERATION PLAN

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Operation department is department where activities like planning control and maximizes the utilization of all the sources provide. Level of the production/operation work is efficient with the systematic planning in operation department. Its need every part to give commitment in order to achieve objectives that have been determined. Objective of SPA ‘S’ operation department are: • • • • • • • To fulfill the customers demand. To produce the high quality of services. To achieve maximum profit. To avoid operational problem. To define individuals’ vision and mission. Motivate workers to achieve goals. To maintain level of operation services by follow the all procedure.

In order to meet the objective of the operation plan successfully, we have our own strategies which are: • • • • • • • • Ensure our company has a good reputation in the market Keep business running smoothly and efficiently Ensure all employee understand about their responsibilities towards the company Ensure that customer satisfied with the product and services that we produce Overcome problem that may arise with immediate and efficient solution Keep good relationship with customer and suppliers Keep on improving the operation system Provide satisfaction quality of services to customer

4.0.2 OPERATION STRATEGIES

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1. 2. 3. 4. 5.

Improve our efficiency and skills when deal with costumers especially Improve the quality of our products and services so we can have a good Provide services on the time and avoid any error in other to ensure our Ensure that we are responsible to our products and services that can attract Check all order received from supplier on time whether it is enough or not.

when providing the products and services relationship with the customer products and services in good quality the customers.

4.1 LOCATION STRATEGIES

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Spa S Enterprise is located at Bandar Perda , Bukit Mertajam. We choose this location because it is strategic locations since it is located in the centre of the Bukit Mertajam town which is near to the residential area, industrial zone, shopping mall and commercial centre.

4.2 OPERATION PROCESS 54

INPUT MATERIAL OF TREATMENT

OUTPUT SERVICE TREATMENT

4.2.1 OPERATION HOURS

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DAY SUNDAY MONDAY TEUSDAY WEDNESDAY THURSDAY FRIDAY SATURDAY

WORKING HOURS 10.00am – 7.00pm 10.00am – 7.00pm 10.00am – 7.00pm CLOSED 10.00am – 7.00pm 10.00am – 7.00pm 10.00am – 7.00pm

4.3 PROCESS FLOWCHART

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GENERAL PROCESS FLOW CHART

PROCESS FLOW CHART (SPECIFIC TREATMENT)

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a) Facial Treatment

58

59

b) Manicure and Pedicure

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c) Hair Styling, Hair Removal and Makeup

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d) Full Body Treatment

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63

FINAL PROCESS FLOW CHART

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SYMBOL IN THE FLOW CHART PROCESS

SYMBOL

ACTIVITY

EXPLANATION

The operation activity happens when OPERATION PROCESS customer come to discuss. Customer will register first at the reception and then will wait to take their maid or trainees. Delay happens when preparing all the data DELAY of applicants before distributing all the maid and workers.

Table: Symbol in the flow chart Process

4.4 CAPACITY PLANNING

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The capacity planning for our company it is to calculate people that using our service in one month. Per Day = sales forecast day = 43 200 26 =RM 1662 Per Hour = 1662 8hours = RM 208

4.5 MATERIAL REQUIREMENT PLANNING

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a) Facial Treatment Item Cleansing Milk Ac cream Ac prone lotion Collagen cream Superb cleansing/ scrub Gel/ AHA/BHA Renewal cream Gold moisturizer Whitening essence Total Quantity required (bottle) 1 1 1 1 1 1 1 1 Price per unit (RM) 9.50 19.00 25.00 20.00 12.00 39.00 29.00 35.00 Total purchase (RM) 9.50 19.00 25.00 20.00 12.00 39.00 29.00 35.00 188.50

b) Body Treatment Item Quantity required (bottle) Milky bath Body lotion refreshing Body scrub: • • • • • • Arabica blend Refreshing sugar scrub Lulur serai wangi Armpit Body ginger Body scrub Tamarind& 1 1 1 19.90 19.90 1 1 1 1 1 19.90 19.90 14.00 19.90 19.90 19.90 14.00 19.90 Price per unit (RM) 15.00 15.00 19.90 Total purchase (RM) 15.00 15.00 19.90

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cinnamon Aroma Total 3 100.00 300.00 443.50

c) Hair Treatment Item Shampoo: • • • • Aloe vera Santan kelapa Ginseng Limau purut 1 1 1 1 Quantity required (bottle) Price per unit (RM) 14.00 Total purchase (RM) 56.00

Cream bath Aloe Vera hair conditioner Hair tonic Total

1 1 1

18.00 15.00 14.00

18.00 15.00 14.00 103.00

d) Sauna Treatment Item Herbal Total Quantity required (bottle) 2 Price per unit (RM) 25.00 Total purchase (RM) 50.00 50.00

e) Pedicure & Manicure Treatment

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Item Set treatment Pedicure & Manicure Total

Quantity required 1

Price per unit (RM) 100.00

Total purchase (RM) 100.00

RM 100.00

f) Massage Treatment Item Quantity required Price per unit (RM) Oil for massage Tungku Crystal Set 2 2 Total 50.00 50.00 Total purchase (RM) 100.00 100.00 RM 200.00

TOTAL COST MATERIAL (MONTHLY & ANNUALLY)

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Equipment

Cost per equipment per set (RM) 188.50 443.50 103.00 50.00 100.00 200.00 985.00

Quantity

Total cost (RM)

Facial treatment Body treatment Hair treatment Sauna treatment Pedicure & manicure Massage treatment Total

20 16 20 8 4 8

3,770.00 7,096.00 2,060.00 400.00 400.00 1,600.00 15,326.00

4.6 LIST OF MACHINES AND EQUIPMENT

No

Item

Quantity

Price per unit

Total

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1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16.

Facial bed Facial steam machine Facial leans Facial galvanic machine Chair Steam hair machine Hair dryer machine Hair stylish set Trolley Sauna set Bath tab Heater Freezer Mirror Decoration tree Sofa set

4 1 1 1 4 2 2 2 5 2 2 1 1 1 12 1 Total

(RM) 150.00 199.00 200.00 450.00 70.00 200.00 100.00 100.00 30.00 400.00 200.00 30.00 200.00 100.00 10.00 1000.00

(RM) 600.00 199.00 200.00 450.00 280.00 400.00 200.00 200.00 180.00 800.00 200.00 30.00 200.00 100.00 120.00 1,000.00 5,159.00

4.6.1 MANPOWER PLANNING Organization Chart

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General Manager Shazana Asmaizzati Shata

Worker Siti Nurul Farah Abd Majid

Worker Siti Harishah Azman

Worker Sabratun S’adiah Zukafli

Worker Shafiza Mohd Shahrudin CLERK

SCHEDULE OF TASKS AND RESPONSIBILITIES Position Tasks And Responsibilities 72

• •

Responsible for the overall and management the company. Managing and ensuring the company’s business activities are profitable and it resources efficiently and effectively utilized in pursuit of business goals and objectives.

General Manager

• •

Directing to company’s of planning activities and provides leadership and overall guidance. In orchestrating the company’s strategies and direction, the core responsibilities will include marketing and business agreement.

• • • • Worker • • • • Clerk • • •

Guiding and monitoring a workers Give customer guidance if the customers need help. Do treatment for customer Ensure the company service achieve the specific level. Ensure that all service that are provide meet the customer’s need and wants. Give customer guidance if the customers need help. Do treatment for customer Set all appointment for customer before do the treatment Ensure all the material that use for treatment always available. Answer phone call Cashier

Incentives and Benefits for Workers Commitment

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The work force is the most importance asset of our organization because it is the main factor to ensure the success of the business. Beside that, with attractive salary and comfortable environment, our company also provides other incentive to satisfy our employees need. These are incentives: Employee’s leave Medical leave o Full salary paid for 10 days medical or case (only on condition) for the employee and the entire company member. All medical fees will be paid by the company on condition the workers refer do the clinic that is in the list of the company medical panel. Annual leave o 14 days will be given to all employees. This excludes public holiday. Marriage leave o This leave will be given up to 7 days (once in a life time)

Medical Treatment The payment for medical treatment will be liable of the organization if the employee undergoes treatment or check-up at respective hospitals or clinics that has been approved by our company.

Employee Salary

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-

The employees also can have an increment of salary. The increment base on the performance of the workers, company profit and company decision. Beside that, it is also dependable on the criteria of the employees. The criteria are:o Qualification o Skills o Quality of works o Discipline o Good commitment

Employee Provident Fund (EPF) This scheme is deducted from the employee’s salary at the rate of 12% per month, which has been fixed by the government. SOCSO This scheme is deducted from the employee’s 2% salary. In order to ensure safety and security of the employees, our company organization has agreed to give compensation to our employees in the case of the work related accident. This compensation will be based on the rate, which has been fixed by the government. The rate is according to the table issued by SOCSO Department. Bonus Our company will give annual bonus according to the profit gain.

Insurance Every worker will be covered under insurance scheme

LAYOUT PLAN OF OPERATION AREA 75

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4.7 OPERATION OVERHEAD The extra cost that we use for the operation: Fixed Assets Description Telephone Water Electricity Total Expenses (RM) Monthly Expenses (RM) 200.00 50.00 800.00 850.00 Other Expenses (RM) -

Total (RM) 200.00 50.00 800.00 850.00

4.8 OPERATION BUDGET Fixed Description Assets Expenses (RM) 5,159.00

Monthly Expenses (RM) 15,326.00

Other Expenses (RM)

Total (RM) 5,159.00 15,326.00 15,000.00 850.00 36,335.00

Machine & equipment Raw material Renovation Overhead cost Total

15,000.00 850.00

5.0 Financial Plan 5.0.1 Introduction

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The administration, marketing and operational is important in a business plan. However without any proper financial planning the implementation of a business is net worth it. From the data and information that included in the financial plan, it will help the company to evaluate their ability in managing their financial in order to run the business.

Financial plan is the plan that shows the short term financial requirement in order to start a new business. It also shows how the requirement can finance the business using internal and external source. Beside that it can prove the reliable information about changes ion net resource resulting fro profit directed activities.

Financial planning is the last thing to prepare in this project to complete the business plan. It consists of total expenditure and budget to establish a good business. All the expenditure is such as administration, marketing, and operation budget. Actually, the basic objective of financial plan is to provide financial information which is important in determining some economic decision. Financial information is not information which is needed to be considered in making decision, but it is more important than that. We can say that, every decision make will base on financial information.

5.0.2 Purpose of Financial Plan • To analyze the project and financial plan 79

• To ensure the initial capital are adequate, ability and sufficient • To identify the purpose and relevant source of fund • To determine the amount of loan re-payment and depreciation of fund fixed asset • To appraise availability before actual investment is committed • To evaluate how far or potential return on investment • To make a party such as a financial institution to be confidence with the financial of the company in order to make a business loan

5.0.3 Strategies of Financial Plan

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• Makes sure that company have sufficient amount of cash in order to take trade discount, to maintain credit rating and to meet unexpected cash needs • Give advise and opinion to other department such as administration, marketing and operation in order to reach the business purpose • Make sure the increase in business profit at the good stage and better performing • Make sure that cash was used efficient and effectively without wastage in expenses • Try to seek business opportunity in order to increase the financial strength or wealth of economy

5.0.4 Administration, Operation and Marketing Budget

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5.0.4.1 Administration Budget For administrative budget, overall budget is RM 55,659. This budget is only for our office not includes marketing or operation.

5.0.4.2 Operation Budget

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For operation budget, overall budget is RM 35,485. This budget is on operation in our company. For operation, we did not hire any worker. Raw materials, machinery and equipment are used for treatment on our customers.

5.0.4.3 Marketing Budget

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For marketing budget, overall budget is RM 6186. This marketing budget is use to promote our spa and what services are include in our spa.

5.1 Project Implementation Cost and Sources of Finance

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5.3 Depreciation Schedules

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86

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5.4 Loan and Hire Purchase Ammortisation Schedules

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5.6 Cash Flow Performance

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90

10

11

12

TOTAL YR 1

YEAR 2

YEAR 3

43,170 43,170

43,390 43,390

53,680 53,680

99,632 0 518,400 618,032

544,320 544,320

598,752 598,752

16,999 950 100 2,800

16,999 950 100 2,800

16,999 950 100 2,800

203,988 11,400 1,200 33,600

203,988 11,400 1,200 33,600

203,988 11,400 1,200 33,600

150 56 400 2,400

150 56 400 2,400

150 56 400 2,400

1,800 672 4,800 28,800

1,800 672 4,800 28,800

1,800 672 4,800 28,800

17,800

17,800

19,400

206,952

217,299

239,029

1,316 4,600 800

1,316

1,316

52,749

0 0 41,655 1,515 51,680 53,195

0 0 41,655 1,735 53,195 54,930

0 0 0 43,255 10,425 54,930 65,355

0 0 0 552,677 65,355 65,355

0 0 0 504,875 39,445 65,355 104,800

0 0 0 526,605 72,147 104,800 176,947

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5.7 Pro-Forma Income Statement
SPA 'S' PRO-FORMA INCOME STATEMENT
Year 1 518,400 Year 2 544,320 Year 3 598,752

Sales Less: Cost of Sales Opening stock Purchases less: Ending Stock Carriage Inward & Duty Gross Profit Less: Enpenditure Administrative Expenditure Marketing Expenditure Other Expenditure Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Pre-Operations Expenditure Interest on Hire-Purchase Interest on Loan Depreciation of Fixed Assets Operations Expenditure Total Expenditure Net Profit Before Tax Tax Net Profit After Tax Accumulated Net Profit

206,952

217,299

239,029

250,188 36,072 1,316 800

250,188 36,072 1,316

250,188 36,072 1,316

0 10,550 505,878 12,522 0 12,522 12,522

0 10,550 515,425 28,895 0 28,895 41,417

0 10,550 537,155 61,597 0 61,597 103,015

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5.8 Pro-Forma Balance Sheet
SPA 'S' PRO-FORMA BALANCE SHEET
Year 1 ASSETS Fixed Assets (Book Value) Land & Building Furnitures Renovation Year 2 Year 3

18,728 4,800

14,046 3,600

9,364 2,400

Signboard Cash Register Machine

2,400 144

1,800 108

1,200 72

Machinery & Equipment Renovation

4,127 12,000

3,095 9,000

2,064 6,000

42,199 Current Assets Stock of Raw Materials Stock of Finished Goods Accounts Receivable Cash Balance Other Assets Deposit TOTAL ASSETS Owners' Equity Capital Accumulated Profit Long Term Liabilities Loan Balance Hire-Purchase Balance Current Liabilities Accounts Payable TOTAL EQUITY & LIABILITIES 112,155 0 0 65,355 65,355 4,600 112,155

31,649 0 0 104,800 104,800 4,600 141,050

21,100 0 0 176,947 176,947 4,600 202,647

99,632 12,522 112,154 0 0

99,632 41,417 141,049 0 0

99,632 103,015 202,647 0 0

141,050

202,647

5.9 Financial Performance 93

SPA 'S'

FINANCIAL PERFORMANCE
Year 1 PROFITABILITY Sales Gross Profit Profit Before Tax Profit After Tax Accumulated Profit LIQUIDITY Total Cash Inflow Total Cash Outflow Surplus (Deficit) Accumulated Cash SAFETY Owners' Equity Fixed Assets Current Assets Long Term Liabilities Current Liabilities FINANCIAL RATIOS Profitability Return on Sales Return on Equity Return on Investment Liquidity Current Ratio Quick Ratio (Acid Test) Safety Debt to Equity Ratio BREAK-EVEN ANALYSIS Break-Even Point (Sales) Break-Even Point (%) 518,400 12,522 12,522 12,522 Year 2 544,320 28,895 28,895 41,417 Year 3 598,752 61,597 61,597 103,015

618,032 552,677 65,355 65,355

544,320 504,875 39,445 104,800

598,752 526,605 72,147 176,947

112,154 42,199 65,355 0 0

141,049 31,649 104,800 0 0

202,647 21,100 176,947 0 0

2% 11% 11% #DIV/0! #DIV/0!

5% 20% 20% #DIV/0! #DIV/0!

10% 30% 30% #DIV/0! #DIV/0!

0.0

0.0

0.0

495,367 96%

494,034 91%

494,034 83%

5.10 Graph Financial Performance

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CONCLUSION

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Now in globalization period, everyone are busy with their own carrier and more focus with work and money only. It is because money is everything in our life. In this case many women and girl are not enough time to spent time for their beauty. So, with opening our new spa, all women which placed nearly at Bandar Perda are no need to be worry about their beauty because they can have a treatment in our spa. Beauty is very important to women like our motto, ‘Health and Beauty’. Many treatment packages is provided in our spa, so customer no need to worry because their beauty and health will be fine. Spa is one of business are provided service treatment beauty and health business. With our skill, experience and studies background, we can handle and will success in this business. We hope one day our spa will be success and have some branches in Malaysia and to be the most successfully spa in Malaysia.

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