2010 Ismail Ab.

Wahab, Malaysian Academy of SME & Entrepreneurship Development (MASMED), Universiti Teknologi MARA

Nama Perniagaan/Syarikat PANDUAN PENGGUNA

PELUNJURAN
Select Language/Pilih Bahasa Bentuk Perniagaan Anggaran Perbelanjaan Aset Tetap
Belanja Pra-Operasi dan Modal Kerja
English Syarikat Sdn. Bhd. Anggaran Jualan dan Belian
Malay Perniagaan Perseorangan/Lain-Lain Anggaran Kos Projek dan Pembiayaan
RINGKASAN DAN JADUAL
Tempoh Perancangan Jenis Perniagaan
Ringkasan Kos Projek dan Sumber Pembiayaan
3 Tahun Pengilangan Jadual Aset Tetap dan Susutnilai
Jadual Bayaran Balik Pinjaman
5 Tahun Perdagangan/Pengedaran
Perkhidmatan LAPORAN KEWANGAN
Penyata Aliran Tunai Pro-forma
Tahun Mula Pelunjuran Bulan Mula Pelunjuran Penyata Pendapatan Pro-forma
Kunci Kira-kira Pro-forma
Prestasi Kewangan
January
February
March
April
May LAPORAN SEPINTAS LALU
June
Jumlah Kos Projek July Baki Wang Tunai Tempoh Untuk Pulang Modal
Sumber Pembiayaan Projek August Pendapatan Tempoh Bayaran Balik Pelaburan Permulaan
September
Bayaran Balik Bulanan Pinjaman October Jumlah Aset & Liabiliti Kadar Pulangan Dalaman
November
December
 Bayaran Bulanan Sewa-Beli Jumlah Ekuiti Pemilik

Bronze
Gold
Award
Award

International Invention, Innovation &

Invention, Innovation & Design 2009 Technology Exhibition (ITEX) 2009
Universiti Teknologi MARA Malaysia Malaysian Invention & Design Society

Complimentary Edition FinePlanner

ME & Entrepreneurship Development (MASMED), Universiti Teknologi MARA

PANDUAN PENGGUNA

Anggaran Perbelanjaan Aset Tetap

Belanja Pra-Operasi dan Modal Kerja
Anggaran Jualan dan Belian
Anggaran Kos Projek dan Pembiayaan
RINGKASAN DAN JADUAL

Ringkasan Kos Projek dan Sumber Pembiayaan

Jadual Aset Tetap dan Susutnilai

ORAN SEPINTAS LALU

Tempoh Untuk Pulang Modal
Tempoh Bayaran Balik Pelaburan Permulaan
Kadar Pulangan Dalaman
Complimentary Edition
CAPITAL EXPENDITURE PROJECTION
Anggaran Perbelanjaan Aset Tetap
0
Perbelanjaan Modal

Jenis Aset Tetap Anggaran Kos (RM)

Pentadbiran/Organisasi
Tanah dan Bangunan

Jualan/Pemasaran
Papan Tanda
Papan Tanda Petunjuk Arah

Operasi/Teknikal
Mesin Bancuhan Gula
Pam Bancuhan Gula
Tong Hitam
Tong Biru
Jumlah -

Kaedah Susutnilai
Straight line

Fi
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Fi 2010 Ismail Ab.Wahab

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URE PROJECTION
aan Aset Tetap

Anggaran Jangka Hayat

Ekonomi (Thn)

5
5
5
5

5
5
5
5

5
5
5
5

siah

Menu Utama
 2010 Ismail Ab.Wahab MASMED UiTM

M, sila tukar kepada "garis lurus" atau "baki berkurang"

 PRE-OPERATING & WORKING CAPITAL
Complimentary Edition

Pra-Operasi & Modal Kerja

0
Anggaran Pra-Operasi dan Modal Kerja
Kos Pra-Operasi dan Penubuhan (sekali)
Kos Pembangunan
Kos Penubuhan Perniagaan
Deposit (sewa, utiliti, dsb.)
Pelbagai Kos Pra-Operasi & Penubuhan
Kos Jualan dan Pemasaran (bulanan)
Iklan

Kos Pentadbiran & Am (bulanan)

Gaji, Upah, KWSP & PERKESO

Kos Operasi & Teknikal (bulanan)

Belian Bahan Mentah/Barang Niaga
Pengangkutan Masuk
Gaji, Upah, KWSP & PERKESO

Belanja Lain (tahunan)

Jumlah Belanja Pra-Operasi & Modal Kerja

Peningkatan Tahunan Modal Kerja (jika ada)
Tahun 2
Tahun 3
Tahun 4
Tahun 5

Kadar Cukai
Tahun 1
Tahun 2
Tahun 3
Tahun 4
Tahun 5

Fi 2010 Ismail Ab.Wahab MASMED

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KING CAPITAL
asi & Modal Kerja

RM

100
6,286
1,000

1,000

2,600

6,285

900

18,171
 10%
10%
0%
0%

20%
20%
20%
25%
25%

Menu Utama

2010 Ismail Ab.Wahab MASMED UiTM

Complimentary Edition
SALES & PURCHASES
Jualan & Bellian
0
Anggaran Jualan dan Belian

Anggaran Jualan RM Anggaran Belian

Januari 2016 Januari 2016
Februari 2016 - Februari 2016
Mac 2016 13,041 Mac 2016
April 2016 13,834 April 2016
Mei 2016 13,834 Mei 2016
Jun 2016 12,663 Jun 2016
Julai 2016 12,663 Julai 2016
Ogos 2016 12,663 Ogos 2016
September 2016 12,663 September 2016
Oktober 2016 12,663 Oktober 2016
November 2016 18,570 November 2016
Disember 2016 18,570 Disember 2016
Jumlah 2016 141,164 Jumlah 2016
Jumlah 2017 232,485 Jumlah 2017
Jumlah 2018 348,727 Jumlah 2018
Jumlah 2019 523,090 Jumlah 2019
Jumlah 2020 799,635 Jumlah 2020

Kutipan Jualan Bayaran Bagi Belian

Dalam bulan jualan 100% Dalam bulan belian
Satu bulan selepas jualan 0% Satu bulan selepas belian
Dua bulan selepas jualan 0% Dua bulan selepas belian

Inventori Akhir Bahan Mentah RM Inventori Akhir Barang Siap

Akhir Tahun 2016 - Akhir Tahun 2016
Akhir Tahun 2017 - Akhir Tahun 2017
Akhir Tahun 2018 - Akhir Tahun 2018
Akhir Tahun 2019 - Akhir Tahun 2019
Akhir Tahun 2020 - Akhir Tahun 2020

Fi 2010 Ismail Ab.Wahab MED

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Pl
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RM
6,285
6,285
6,285
6,285
6,285
6,285
6,285
6,285
6,285
6,285
6,285
6,285
75,420
113,130
168,695
253,042
379,563

100%
0%
0%

RM
-
-
 -
-
-

Menu Utama

2010 Ismail Ab.Wahab MEDEC UiTM

Complimentary Edition
PROJECT IMPLEMENTATION COST
Kos Pelaksanaan Projek

-
Kos Pelaksanaan Projek

Perbelanjaan Modal Kos Sumber Pembiayaan

Tanah dan Bangunan 0 Cash
0 Cash
0 0 Cash
0 0 Cash
0 0 Cash
Papan Tanda 0 Cash
Papan Tanda Petunjuk Arah 0 Cash
0 0 Cash
0 0 Cash
Mesin Bancuhan Gula 0 Cash
Pam Bancuhan Gula 0 Cash
Tong Hitam 0 Cash
Tong Biru 0 Cash
Modal Kerja 1 bulan
Kos Jualan dan Pemasaran (bulanan) 1,000 Cash
Kos Pentadbiran & Am (bulanan) 2,600 Cash
Kos Operasi & Teknikal (bulanan) 7,185 Cash
Kos Pra-Operasi dan Penubuhan (sekali) 7,386 Cash
Belanja Lain (tahunan) - Cash
Peruntukan Luar Jangka 0% 0 Cash
JUMLAH 18,171

Menu Utama

F 2010 Ismail Ab.Wahab MASMED UiTM

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Jika menggunakan BM, sila tukar "cash" kepada "tunai"
Complimentary Edition SOURCESSumber
OF PROJECT FINANCING
Pembiayaan Projek
0
Sumber Pembiayaan Projek
Sumbangan Sendiri
Perbelanjaan Modal Kos Pinjaman
Tunai Aset Sedai Ada
Tanah dan Bangunan 0
0
0 0
0 0
0 0
Papan Tanda 0
Papan Tanda Petunjuk Arah 0
0 0
0 0
Mesin Bancuhan Gula 0
Pam Bancuhan Gula 0
Tong Hitam 0
Tong Biru 0
Modal Kerja
Kos Jualan dan Pemasaran (bulanan) 1,000 1,000
Kos Pentadbiran & Am (bulanan) 2,600 2,600
Kos Operasi & Teknikal (bulanan) 7,185 7,185
Kos Pra-Operasi dan Penubuhan (sekali) 7,386 7,386
Belanja Lain (tahunan) 0 -
Peruntukan Luar Jangka 0 -
JUMLAH 18,171 0 0 18,171
 Cadangan Terma Pinjaman (jika perlu) Cadangan Terma Sewa-Beli (jika perlu)

Kadar faedah 5% Kadar faedah 5%

Tempoh pinjaman (tahun) 10 Tempoh (tahun) 5

Menu Utama

FinePlanner 2010 Ismail Ab.Wahab M

PROJECT FINANCING

Sewa-Beli

0
 2010 Ismail Ab.Wahab MEDEC UiTM
Complimentary Edition
LOAN AMORTIZATION & HIR
Jadual Bayaran Balik Pinj
0
JADUAL BAYARAN BALIK PINJAMAN
Jumlah (RM) 18,171
Kadar Faedah 5%
Tempoh (tahun) 10
Kaedah Baki Tahunan
Bayaran Ansuran
Tahun
Pokok Faedah BayaranTahunan
0 - - -
1 1,445 909 2,353
2 1,517 836 2,353
3 1,593 760 2,353
4 1,672 681 2,353
5 1,756 597 2,353
6 1,844 509 2,353
7 1,936 417 2,353
8 2,033 320 2,353
9 2,134 219 2,353
10 2,241 112 2,353
11 0 0 0
12 0 0 0
13 0 0 0
14 0 0 0
15 0 0 0
16 0 0 0
17 0 0 0
18 0 0 0
19 0 0 0
20 0 0 0

FinePlanner
RTIZATION & HIRE-PURCHASE SCHEDULES
Jadual Bayaran Balik Pinjaman & Sewa-Beli
0
PINJAMAN JADUAL BAYARAN BALIK SEWA-BELI
Jumlah (RM) 0
Kadar Faedah 5%
Tempoh (tahun) 5

Bayaran Ansuran
Baki Pokok Tahun
Pokok Faedah BayaranTahunan
18,171 0 - - -
16,726 1 - - -
15,209 2 - - -
13,617 3 - - -
11,944 4 - - -
10,188 5 - - -
8,344 6 - - -
6,408 7 - - -
4,376 8 - - -
2,241 9 - - -
0 10 - - -
0 11 - - -
0 12 - - -
0 13 - - -
0 14 - - -
0 15 - - -
0 16 - - -
0 17 - - -
0 18 - - -
0 19 - - -
0 20 - - -
DULES

BELI

Baki Pokok

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

Menu Utama
Complimentary Edition DEPRECIATION OF FIXED
Susutnilai Aset Tetap
0
Jenis Aset Tetap
Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

Jenis Aset Tetap 0

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

Jenis Aset Tetap Papan Tanda

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
 4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

Jenis Aset Tetap 0

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

Jenis Aset Tetap Mesin Bancuhan Gula

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

Jenis Aset Tetap Tong Hitam

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
 3 - - -
4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

FinePlan
ON OF FIXED ASSETS
utnilai Aset Tetap

Jenis Aset Tetap 0

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

Jenis Aset Tetap 0

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

Jenis Aset Tetap Papan Tanda Petunjuk Arah

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
 4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

Jenis Aset Tetap 0

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -

Jenis Aset Tetap Pam Bancuhan Gula

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -

Jenis Aset Tetap Tong Biru

Kos (RM) 0
Kaedah Susutnilai Baki Berkurang
Tempoh Hayat (Thn) 5
Susutnilai Susutnilai
Tahun Nilai Buku
Tahunan Terkumpul
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0

Menu Utama

2010 Ismail Ab.Wahab MEDEC UiTM

 PVIFA= 0.6139
7.7217349292

Loan amt Principal Int annual paymBalance

1 18,171 1,445 909 2,353 16,726.32
2 1,517 836 2,353 15,209.41
3 1,593 760 2,353 13,616.65
4 1,672 681 2,353 11,944.26
5 1,756 597 2,353 10,188
6 1,844 509 2,353 8,344
7 1,936 417 2,353 6,408
8 2,033 320 2,353 4,376
9 2,134 219 2,353 2,241
10 2,241 112 2,353 -
11 0 0 0 -
12 0 0 0 -
13 0 0 0 -
14 0 0 0 -
15 0 0 0 -
16 0 0 0 -
17 0 0 0 -
18 0 0 0 -
19 0 0 0 -
20 0 0 0 -

5,361 23,532 28,893.55

Complimentary Edition

0
Penyata Aliran Tunai Pro-forma

BULAN Pra-Operasi Januari Februari

ALRAN WANG TUNAI MASUK

0
Modal (Tunai)
Pinjaman 18,171
Jualan Tunai 0 0
Kutipan Hutang 0 0

JUMLAH PENERIMAAN TUNAI 18,171 0 0

ALRAN WANG TUNAI KELUAR

Belanja Pra-operasi & Penubuhan Perniagaan 7,386

Belanja Jualan & Pemasaran 1,000 1,000
Belanja Pentadbiran & Am 2,600 2,600
Belanja Operasi & Teknikal 7,185 7,185
Perbelanjaan Lain 0
Pembelian Aset Tetap 0
Bayaran Balik Sewa-Beli:
Pokok 0 0
Faedah 0 0
Bayaran Balik Pinjaman:
Pokok 120 120
Faedah 76 76
Cukai 0 0
JUMLAH PEMBAYARAN TUNAI 7,386 10,981 10,981
LEBIHAN (KURANGAN)TUNAI 10,785 (10,981) (10,981)
BAKI AWAL WANG TUNAI 10,785 (196)
BAKI AKHIR WANG TUNAI 10,785 (196) (11,177)
 PRO-FORM

2016 ALIRAN TUNAI BULANAN

Mac April Mei Jun Julai

13,041 13,834 13,834 12,663 12,663

0 0 0 0 0

13,041 13,834 13,834 12,663 12,663

1,000 1,000 1,000 1,000 1,000

2,600 2,600 2,600 2,600 2,600
7,185 7,185 7,185 7,185 7,185

0 0 0 0 0
0 0 0 0 0

120 120 120 120 120

76 76 76 76 76
0 0 0 0 0
10,981 10,981 10,981 10,981 10,981
2,060 2,853 2,853 1,682 1,682
(11,177) (9,117) (6,264) (3,412) (1,730)
(9,117) (6,264) (3,412) (1,730) (48)
 PRO-FORMA CASH FLOW STATEMENT
Aliran Tunai Pro-forma

NAN

Ogos September Oktober November Disember

12,663 12,663 12,663 18,570 18,570

0 0 0 0 0

12,663 12,663 12,663 18,570 18,570

1,000 1,000 1,000 1,000 1,000

2,600 2,600 2,600 2,600 2,600
7,185 7,185 7,185 7,185 7,185

0 0 0 0 0
0 0 0 0 0

120 120 120 120 120

76 76 76 76 76
0 0 0 0 0
10,981 10,981 10,981 10,981 10,981
1,682 1,682 1,682 7,589 7,589
(48) 1,634 3,316 4,998 12,587
1,634 3,316 4,998 12,587 20,176
EMENT

2016 2017 2018 2019 2020

0 0 0

18,171 0 0
141,164 232,485 348,727 523,090 799,635
0 0 0 0 0

159,335 232,485 348,727 523,090 799,635

7,386
12,000 13,200 14,520 14,520 14,520
31,200 34,320 37,752 37,752 37,752
86,220 125,010 181,763 266,110 392,631
0 - - - -
0

0 - - - -
0 - - - -

1,445 1,517 1,593 1,672 1,756

909 836 760 681 597
0 0 0 0 0
139,159 174,883 236,388 320,735 447,256
20,176 57,602 112,339 202,355 352,379
0 20,176 77,778 190,116 392,471
20,176 77,778 190,116 392,471 744,850
Complimentary Edition

PRO-FORMA INCOME STATEMENT

Penyata Pendapatan Pro-forma
0
Penyata Pendapatan Pro-froma
Tahun 2016 2017 2018 2019 2020
Jualan 141,164 232,485 348,727 523,090 799,635
Tolak: Kos Jualan (Nota 1 & 2) 86,220 125,010 181,763 266,110 392,631
Untung Kasar 54,944 107,475 166,964 256,980 407,004

Tolak: Perbelanjaan
Belanja Pra-Operasi & Penubuhan 1,100
Belanja Pentadbiran & Am 31,200 34,320 37,752 37,752 37,752
Belanja Jualan & Pemasaran 12,000 13,200 14,520 14,520 14,520
Belanja Operasi & Teknikal
Perbelanjaan Lain 0 0 0 0 0
Faedah Sewa-Beli 0 0 0 0 0
Faedah Pinjaman 909 836 760 681 597
Susutnilai Aset Tetap 0 0 0 0 0
Jumlah Perbelanjaan 45,209 48,356 53,032 52,953 52,869
Pendapatan Bersih Sebelum Cukai 9,735 59,119 113,932 204,027 354,135
Cukai 0 0 0 0 0
Pendapatan Bersih Selepas Cukai 9,735 59,119 113,932 204,027 354,135
Pendapatan Bersih Terkumpul 9,735 68,854 182,786 386,813 740,948
2020

Nota 1
Kos Jualan
Inventori Awal 0 0 0 0 0
Campur: Jumlah Kos Pengeluaran (Nota 2) 86,220 125,010 181,763 266,110 392,631
0
Tolak: Inventori akhir 0 0 0 0 0 2019
 2020

2019

86,220 125,010 181,763 266,110 392,631

Nota 2
Bahan Mentah 0 0 0
Inventori Awal 0 0 0 0 0
Campur: Belian Tahun Semasa 75,420 113,130 168,695 253,042 379,563
2018
Tolak: Inventori Akhir 0 0 0 0 0
Jumlah Penggunaan Bahan Mentah 0 0 0 0 0

2017

2016
Complimentary Edition

PRO-FORMA BALANCE SHEET

Kunci Kira-Kira Pro-forma
0
Kunci Kira-Kira Pro-forma
2016 2017 2018 2019 2020 Menu Utama
ASET Penyata Aliran Tunai

Aset Bukan Semasa (Nilai Buku) Penyata Pendapatan

Tanah & Bangunan 0 0 0 0 0 Kunci Kira-kira Pro
Aset Tetap Lain - - - - - Prestasi Kewan
Aset-Aset Lain
Deposit 6,286 6,286 6,286 6,286 6,286
RINGKASAN
6,286 6,286 6,286 6,286 6,286
Aset Semasa 2016
Inventori Bahan Mentah 0 0 0 0 0 2017
Inventori Barang Siap 0 0 0 0 0 2018
Akaun Belum Terima 0 0 0 0 0 2019
Baki Tunai 20,176 77,778 190,116 392,471 744,850 2020
20,176 77,778 190,116 392,471 744,850

JUMLAH ASET 26,462 84,064 196,402 398,757 751,136 2013

Ekuiti Pemilik
Modal 0 0 2012
0 0 0
Pendapatan Terkumpul 9,735 68,854 182,786 386,813 740,948
9,735 68,854 182,786 386,813 740,948
2011
Liabiliti Jangka Panjang
Baki Pinjaman 16,726 15,209 13,617 11,944 10,188
2010
 2013

2012

2011

Baki Sewa-Beli 0 0 0 0 0 2010

16,726 15,209 13,617 11,944 10,188
Liabiliti Semasa
Akauan Belum Bayar 0 0 0 0 0 2009

JUMLAH EKUITI & LIABILITI 26,462 84,064 196,402 398,757 751,136 0 200000 400000 60000

FinePlanner
Complimentary Edition FINANCIAL P
Prestas
0

Anilisis Nisbah Kewangan 2016

KECAIRAN
Nisbah Semasa NA
Nisbah Cepat NA

KEBERKESANAN
Pusingganti Kutipan Hutang NA
Pusingganti Inventori #DIV/0!

KEBERUNTUNGAN
Margin Untung Kasar 38.92%
Margin Untung Bersih 6.90%
Pulangan Drp. Pelaburan Aset 36.79%
Pulangan Daripada Ekuiti 100.00%

KESELAMATAN
Hutang Kepada Ekuiti 171.81%
Hutang Kepada Aset 63.21%
Perolehan Faedah 10

Analisis Pulangan Modal 2016

Jumlah anggaran jualan (RM) 141,164
Jumlah kos berubah (kos jualan) 86,220
Margin sumbangan 54,944
Nisbah margin sumbangan 39%
Kos tetap 45,209
Jumlah kos 131,429
Untung bersih 9,735
Jualan pulangan modal 116,151
Peratus pulangan modal kepada jualan 82%

Nisbah Semasa
10
9
8
7
6
 Nisbah Semasa
10
9
8
7
6
5
4
3
2
1
0
2016 2017 2018 2019 2020

Pusingganti Kutipan Hutang

10
9
8
7
6
5
4
3
2
1
0
2016 2017 2018 2019 2020

Margin Untung Kasar

60%

50%

40%

30%

20%

10%

0%
2016 2017 2018 2019 2020

Pulangan Drp. Pelaburan Aset

80%
70%
60%
50%
 Pulangan Drp. Pelaburan Aset
80%
70%
60%
50%
40%
30%
20%
10%
0%
2016 2017 2018 2019 2020

Hutang Kepada Ekuiti

180%
160%
140%
120%
100%
80%
60%
40%
20%
0%
2016 2017 2018 2019 2020

Pero
600

500

400

300

200

100

0
2016 2017

FinePlanner
FINANCIAL PERFORMANCE
Prestasi Kewangan

2017 2018 2019 2020

Menu Utama
Penyata Aliran Tunai Pro-forma
NA NA NA NA Penyata Pendapatan Pro-forma
NA NA NA NA Kunci Kira-kira Pro-forma
Prestasi Kewangan

NA NA NA NA
#DIV/0! #DIV/0! #DIV/0! #DIV/0!

TEMPOH BAYARAN BALIK

46.23% 47.88% 49.13% 50.90% PELABURAN PERMULAAN
25.43% 32.67% 39.00% 44.29%
70.33% 58.01% 51.17% 47.15% 1 - 2 tahun
85.86% 62.33% 52.75% 47.79%

22.09% 7.45% 3.09% 1.38%

18.09% 6.93% 3.00% 1.36%
70 149 299 592 KADAR PULANGAN
DALAMAN (KPD)

2017 2018 2019 2020

199%
232,485 348,727 523,090 799,635
125,010 181,763 266,110 392,631
107,475 166,964 256,980 407,004
46% 48% 49% 51%
48,356 53,032 52,953 52,869
173,366 234,795 319,063 445,500 TEMPOH UNTUK PULANG MODAL
59,119 113,932 204,027 354,135
104,602 110,766 107,787 103,871
Kurang drp 1 tahun
45% 32% 21% 13%

masa Nisbah Cepat

10
9
8
7
6
masa Nisbah Cepat
10
9
8
7
6
5
4
3
2
1
0
2019 2020 2016 2017 2018 2019 2020

pan Hutang Pusingganti Inventori

10
9
8
7
6
5
4
3
2
1
0
2019 2020 2016 2017 2018 2019 2020

ng Kasar Margin Untung Bersih

45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
2019 2020 2016 2017 2018 2019 2020

laburan Aset Pulangan Daripada Ekuiti

100%
90%
80%
70%
60%
laburan Aset Pulangan Daripada Ekuiti
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2019 2020 2016 2017 2018 2019 2020

da Ekuiti Hutang Kepada Aset

70%
60%
50%
40%
30%

20%
10%
0%
2019 2020 2016 2017 2018 2019 2020

Perolehan Faedah
600

500

400

300

200

100

0
2016 2017 2018 2019 2020

2009 Ismail Ab.Wahab MEDEC UiTM

 2016 2017
Nisbah Semasa NA NA

2016 2017
Nisbah Cepat NA NA

2016 2017
Pusingganti Kutipan Hutan NA NA

2016 2017
Pusingganti Inventori #DIV/0! #DIV/0!

2016 2017
Margin Untung Kasar 39% 46%

2016 2017
Margin Untung Bersih 7% 25%

2016 2017
Pulangan Drp. Pelaburan A 37% 70%

2016 2017
Pulangan Daripada Ekuiti 100% 86%
 2016 2017
Hutang Kepada Ekuiti 172% 22%

2016 2017
Hutang Kepada Aset 63% 18%

2016 2017
Perolehan Faedah 10 70

2020

2020

ti
ti

2020

2020

mail Ab.Wahab MEDEC UiTM

 2018 2019 2020
NA NA NA

2018 2019 2020

NA NA NA

2018 2019 2020

NA NA NA

2018 2019 2020

#DIV/0! #DIV/0! #DIV/0!

2018 2019 2020

48% 49% 51%

2018 2019 2020

33% 39% 44%

2018 2019 2020

58% 51% 47%

2018 2019 2020

62% 53% 48%
2018 2019 2020
7% 3% 1%

2018 2019 2020

7% 3% 1%

2018 2019 2020

149 299 592
 LAPORAN SEPINTAS LALU

TEMPOH UNTUK PULANG MODAL

Kurang drp 1 tahun

Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

TEMPOH BAYARAN BALIK PELABURAN PERMULAAN

1 - 2 tahun
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

\
 LAPORAN SEPINTAS LALU

KADAR PULANGAN DALAMAN

199%
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

JUMLAH KOS PROJEK

RM
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

JUMLAH KOS PROJEK

18,171
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

SUMBER PEMBIAYAAN PROJEK

Tunai
Aset Sedai Ada
Pinjaman
Sewa-Beli
Total
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

APORAN SEPINTAS LALU

MBER PEMBIAYAAN PROJEK

RM0
RM0
RM18,171
RM0
RM18,171
Kembali ke Menu Utama

09 Ismail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

BAKI WANG TUNAI

2016 RM
2017 RM
2018 RM
2019 RM
2020 RM
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

BAKI WANG TUNAI

20,176
57,602
112,339
202,355
352,379
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

PENDAPATAN BERSIH SEBELUM CUKA

2016 RM
2017 RM
2018 RM
2019 RM
2020 RM
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

PORAN SEPINTAS LALU

ATAN BERSIH SEBELUM CUKAI

9,735
59,119
113,932
204,027
354,135
Kembali ke Menu Utama

Ismail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

EKUITI PEMILIK (TERKUMPUL)

2016 RM
2017 RM
2018 RM
2019 RM
2020 RM
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

LAPORAN SEPINTAS LALU

KUITI PEMILIK (TERKUMPUL)

9,735
68,854
182,786
386,813
740,948
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

JUMLAH ASET & LIABILITI (TERKUMPUL)

ASET

2016 RM 26,462
2017 RM 84,064
2018 RM 196,402
2019 RM 398,757
2020 RM 751,136
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

SEPINTAS LALU

IABILITI (TERKUMPUL)

LIABILITI

RM 16,726
RM 15,209
RM 13,617
RM 11,944
RM 10,188
e Menu Utama

.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

ANGGARAN BAYARAN BALIK BULANAN PINJ

RM 196
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

RAN SEPINTAS LALU

ARAN BALIK BULANAN PINJAMAN

sebulan
mbali ke Menu Utama

mail Ab.Wahab MEDEC UiTM

 LAPORAN SEPINTAS LALU

ANGGARAN BAYARAN BALIK BULANAN SEW

RM 0
Kembali ke Menu Utama

2009 Ismail Ab.Wahab MEDEC UiTM

N SEPINTAS LALU

N BALIK BULANAN SEWA-BELI

sebulan
i ke Menu Utama

Ab.Wahab MEDEC UiTM

FinePlan
FINANCIAL PLANNING PACKAGE FOR SMALL AND MEDIUM BUSINESSES
PROF. MADYA DR. ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC),
FACULTY OF BUSINESS MANAGEMENT, UNIVERSITI TEKNOLOGI MARA, SHAH ALAM, SELANGO R

FinePlanner is an MS Excel-based financial planning package for generating comp

professional and presentable financial projections for start-up entrepreneurs and
Based on market survey and assumptions, FinePlanner generates cash flow, incom
sheet forecasts for up to five years ahead. It makes it suitable for managers and e
knowledge in finance and accounting and who have no previous experience in fin
planning.
Objective
FinePlanner is a tool that can assist small and medium-sized entrepreneurs in the
professional, comprehensive and presentable financial projections for business st

Novelty
Dual language: English and Malay Generate comprehensive and presentable finan
years
Suitable for businesses engaged in manufacturing, trading or services
Suitable for incorporated or unincorporated businesses
Suitable for all levels of existing and potential entrepreneurs: students & graduate
corporate entrepreneurs, rural entrepreneurs, agro entrepreneurs, etc.
USER 'S GUIDE
FinePlan
FINANCIAL PLANNING PACKAGE FOR SMALL AND MEDIUM BUSINESSES
PROF. MADYA DR. ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC),
FACULTY OF BUSINESS MANAGEMENT, UNIVERSITI TEKNOLOGI MARA, SHAH ALAM, SELANGOR

FinePlanner is an MS Excel-based financial planning package for generating comprehensive, highly

professional and presentable financial projections for start-up entrepreneurs and small business operators.
Based on market survey and assumptions, FinePlanner generates cash flow, income statement and balance
sheet forecasts for up to five years ahead. It makes it suitable for managers and entrepreneurs with minimal
knowledge in finance and accounting and who have no previous experience in financial or business
planning.
Objective
FinePlanner is a tool that can assist small and medium-sized entrepreneurs in the preparation of
professional, comprehensive and presentable financial projections for business start-up and expansion.

Novelty
Dual language: English and Malay Generate comprehensive and presentable financial projection up to five
years
Suitable for businesses engaged in manufacturing, trading or services
Suitable for incorporated or unincorporated businesses
Suitable for all levels of existing and potential entrepreneurs: students & graduates entrepreneurs,
corporate entrepreneurs, rural entrepreneurs, agro entrepreneurs, etc.

Getting Started

Before you start the planning process, select the language by clicking English or Malay buttons planning period.

vSelect the planning period (3 or 5 years).

vChoose first year of planning period and first month of planning period.

vSelect the legal form of business (private limited company or sole-proprietorship and others)

vSelect nature of business (manufacturing, trading/distribution or service)

Financial Forecasting

vClick Capital expenditure projections menu for entering the projected cost of each fixed assets required for th
business. Please key in the cost of new fixed assets and/or the market value for existing fixed assets (if any
Determine the number of years of economic or productive life for each asset (except land & building). The econom
life of an asset refers to the period (normally expressed in number of years) whereby the asset can be economica
used i.e. without much maintenance or breakdowns.
v Next, select the depreciation method for all assets. The recommended method for calculating depreciation
either straight-line or declining balance. The simplest and most commonly used is straight line method. It is calculate
by taking the purchase or acquisition price of an asset subtracted by the salvage value divided by the total productiv
years the asset can be reasonably expected to benefit the company [called useful life in accounting jargon]. F
planning purposes, the salvage value can be zero. The declining method of depreciation accelerates depreciatio
faster than the straight-line method because it bases each year's depreciation on the assets previous-year net boo
value.

vGo back to the main menu.

Projection of Pre-operating and Working Capital Expenditure

v First, determine the pre-operating and incorporation costs. The pre-operating cost can includes busine
registration and licences, legal fees , stamp duties etc.

v Next, estimate the sales and marketing costs, general and administrative costs, and operations an
technical costs. These costs are incurred every month and are generally known as working capital. Other cos
which are not paid monthly but are incurred every year can be included under other expenditure (annually) catego
such as payment of road tax and insurance for motor vehicles, licences etc.

vEstimate the increment rate for working capital expenditure (if any). Next, choose the current and estimated rate
of corporate taxation from the list. The system will only calculate the amount of tax for private limited company.

vGo back to the main menu.

Projections for Sales and Purchases

vFill in the sales projections table. Sales (or revenues) refers to the sales forecast derived from the
marketing plan. It is the total of forecasted cash and credit sales for each year throughout the planned
period. Sales are to be forested monthly (first planning year) and annually (after first year).
vThe amount of monthly purchases in the purchase Projections table should be equal to the amoun
of purchases that have been projected in the working capital section under operations and technical
costs category.
vIf there some credit sales or purchases, choose the percentage of credit sales collections and cred
purchase payments in the columns provided.
vNext, estimate the ending inventory of raw materials and finished goods (for manufacturing
businesses only). For trading and distribution businesses, the ending inventory figures are to be entered
in the ending inventory of finished goods column only. It is assumed that there is no ending inventory
for businesses involved in service industry. If your businesses are involved in both trading and service
activities, please select trading/distribution category under nature of business in the main menu.
vGo back to the main menu.

Project Costs and Financing

vThe project cost is the total cost of implementation of the proposed project. The project cost
schedule incorporates both long and short terms expenditure needed to start the business. The
components of this schedule include capital expenditure, working capital, pre-operating and incorporatio
costs, other expenditure and provision for contingency.

vThe sources of financing schedule shows various sources of finance available to fund the business
These could be internal and external sources of finance. The internal sources of finance include equity
contributions in cash and/or existing assets. External sources may include term loan and hire purchase
For planning purposes, other sources such as grants and money borrowed from individuals should be
considered as own cash contributions. For each asset and working capital required, p lease choose the
type of financing from the list provided in the sources of financing column.
vThe amount of working capital is dependent upon the period until the business can generate enoug
sales to cover its short-term expenditure. Therefore, the amount of working capital needed could be in
the range of one to six months. Please select the number of months from the list provided in relevant
column.

vThe final component of the project cost is provision for contingency. This cost is added to the total cost of th
other four components based on a certain percentage (usually between 5 to 10 percent). The reason for includin
contingency cost in the project implementation cost schedule is to take care of any variance of the actual from th
budgeted expenditure. For example, if the cost of materials increases during the planned period, the firm can utilis
this fund to cover the extra cost without having to search for new funding.

SUMMARY AND SCHEDULES

This section presents the supporting schedules relating to the information that have been provided in the forecasting sectio
The schedules are project cost and sources of funds summary, fixed assets and depreciation schedules, and loan amortizatio
schedule.

REPORTS AND ANALYSIS

This section presents the pro-forma financial statements and analysis of the financial performance and position of the propose
project.

Pro-forma cash flow statement

v Pro forma cash flow statement refers to the projected statement of cash inflows and outflows throughout the planne
period. Under normal circumstances, the pro forma cash flow statement is prepared between three to five consecutive year
with monthly details for the first year. The pro forma cash flow statement shows the following information:
Cash inflows the projected amount of cash flowing into the company.
Cash outflows the projected amount of cash flowing out of the company.
Cash deficit or surplus the difference between cash inflows and cash outflows.
 Cash position the beginning and ending cash balances for a particular period.

Pro-forma Income Statement

vThe pro forma income statement shows the expected profit for the planned period. The statement shows the
following information:
Gross profit
Net profit

vGross profit is the gross margin realised after deducting the cost of goods sold from sales. It represents the
amount of profit before deducting other operating expenditure such as administration expenditure, marketing
expenditure, operations expenditure (for a trading entity), interest charges, depreciation charges on fixed assets
(except for a manufacturing concern) and other miscellaneous expenditure incurred throughout the year in order
to obtain the net profit before tax.

Pro-forma Balance Sheet

vWhile the pro forma income statement shows the financial performance of the company for the planned
period, the pro forma balance sheet shows the financial position of the company at a specific point in time in
terms of assets owned and how those assets are financed. The pro forma balance sheet is prepared for a period o
three years.

vThe general elements of the pro forma balance sheet include:

assets
owners equity
liabilities

vAssets are the economic resources of a business that are expected to be of benefit in the future. Assets
reported in the balance sheet are generally categorised into two categories: non-current and current assets.
vNon-current assets include fixed assets and other assets that are owned and usually held to produce product
or services. These assets are not intended for sale in the short term. Examples: property, plant, machinery,
equipment, vehicles, major renovations and long-term investments. For fixed assets, the values shown in the
balance sheet are the book value i.e. the original cost less the accumulated depreciation.

vCurrent assets are short-term assets that can be converted into cash within a year. Examples: cash, inventorie
(raw materials, work-in-process and/or finished goods), receivables and other short-term investments.

vOwners equity refers to capital contributions from the owners or shareholders in terms of cash or assets plus
the accumulated amount of net income. However, if the business suffers a loss, the amount of loss will be
deducted from the capital contributions.
vLiabilities are the amounts owed by the business to outsiders. They are categorised as non-current (long-term
and current liabilities.
vNon-current or long-term liabilities refer to the long-term obligations of the business that mature in a period
of more than one year. They usually include long-term loans as well as hire purchase.
 vCurrent liabilities refer to the short-term obligations of the business that mature within a period of less than a
year. The most common forms of current liabilities are accounts payable and accrued payments

Financial Analysis
vFinancial analysis is a technique of examining financial statements to help the entrepreneur analyse the
financial position and performance of the business.
vFinancial analysis involves two basic steps: generating the information from the financial statements and
interpreting the results.
vThe most common form of financial analysis is ratio analysis.
vFinancial ratios are normally used to compare figures from the financial statement with other figures, so that
the true meaning of financial pictures can be obtained.
vThere are various financial ratios that the entrepreneur can look at. However, the most commonly considered
ratios in small business decision-making fall into four categories: liquidity, efficiency, profitability and solvency.

v Liquidity Ratio: The term liquidity refers to the availability of liquid assets to meet short-term obligations. Thus, liquidi
ratios measure the ability of the business to pay its monthly bills.The most widely used liquidity ratios are current ratio an
quick ratio. Current ratio can be determined by dividing total current assets by total current liabilities. Generally, this ratio show
the business ability to generate cash to meet its short-term obligations. Quick ratio, also known as the acid test rati
measures the extent to which current liabilities are covered by liquid assets. To determine quick ratio, the calculation of liqu
assets does not take into account inventrories since it is sometimes difficult to convert them into cash quickly.

vThe efficiency ratios measure how efficient the business uses its assets to generate sales. The most widely used efficien
ratio for planning purposes is inventory turnover ratio. Inventory turnover (or stock turnover) measures the number of tim
inventories have been converted into sales and indicates how liquid the inventory is. All other things being equal, the higher th
turnover figure, the more liquid the business is. This ratio divides the cost of sales (or cost of goods sold) by the average value
inventory. The average value of inventory is derived by adding the opening and closing balance of and dividing the total by two

vProfitability ratios are important indicators of the business financial performance. Investors will particularly be interested
these ratios since they measure the performance and growth potential of the business. Some of the commonly use
profitability ratios are gross profit margin, net profit margin, return on assets and return on equity. Gross profit margin give
good indication of financial health of the business. Without an adequate gross margin, the business will be unable to pay i
operating and other expenses. Gross profit margin is calculated by dividing the business gross income by sales. Net pro
margin is an indication of how effective the business is at cost control. The higher the net profit margin, the more effective th
business is at converting sales into actual profit. Net profit margin is calculated by dividing the business net income by sale
Return of assets measures the overall return that the business is able to make on its assets. This ratio is derived by dividing th
business net profit by total assets. Return of equity shows what the business has earned on its owners investment in th
business. This ratio is derived by dividing the business net profit by total equity.
This final category of ratios i.e. Solvency Ratios, is designed to help the entrepreneur measure the degree of financial risk that
his business faces. By referring to this ratio, the entrepreneur can assess his level of debt and decide whether it is appropriate
for the business. The most commonly used solvency ratios are total debt (liabilities) to equity (also known as leverage or
gearing), total debt to total assets, and times interest earned (also known as interest coverage). The total debt to equity ratio
measures the percentage of the business assets financed by creditors relative to the percentage financed by the owners. This
ratio is calculated by dividing the the total debt by total equity. The debt to asset ratio measures the percentage of the
business assets financed by creditors relative to the percentage financed by the entrepreneur. This ratio is calculated by dividin
the total debts by total assets. Times interest earned ratio measures the number of times interest expense can be covered by
profit before interest and tax. This ratio is calculated by dividing total inte
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