Suresh Entreprenenur Ship

WARISAN AKADEMI PENDIDIKAN
Assignment Cover Sheet
Attach this cover to your assignment. There will be 10% marks deduction for
submission after 21 days and submission after 60 days will consider ‘F’.
PROGRAMME : EXECUTIVE MASTER IN CORPORATE MANAGMENT
STUDENT INTAKE : MAY 2019
MODULE : ENTREPRENEURSHIP
DUE DATE : 12 AUG 2020
DATE CLASSED : 11 & 12 JULY 2019
DATE SUBMITTED : 21 JULY 2020
FACILITATORS NAME : MADDAM RUS SUMARIYANTI HAJI SURIN
STUDENT NAME : SURESH A/L MARIMUTHU
STUDENT NUMBER : WMPK19233
IC/NO : 781225-08-5573
CENTRE : WAP PERAI
QUESTION MARK
TOTAL
FINAL MARKS
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ACKNOWLEDGEMENT
.
Firstly, we would like to reward to God Almighty for His blessing, we have done
the commercial enterprise format for our company, The Crab Enterprise. We are
grateful to God due to the fact we have given the patient, motivation, strength,
inspiration, and capability in finishing this commercial enterprise diagram after all of
the challenges that we have long gone through.
Besides that, a lot of thanks to our lecturer of Fundamentals of Entrepreneurship

that is Puan Rus Sumariyanti Haji Surin for her helps support and additionally thought
closer to us till we can produce a wholly commercial enterprise plan. We additionally
realized that all of her recommendations are to make sure that we can be a correct
commercial enterprise planner.
As an essential section of our lifestyles and a character who is usually our side, we
would like to want a million thanks to our dad and mom due to the fact of their help in
phrases of spirit and finance to make positive that we can do the great for this
commercial enterprise plan.
Next, thanks to our crew individuals for their cooperation and additionally their
dedication to making ready this enterprise plan. Our notion and additionally all of the
difficult work have yielded high-quality results. Last however now not least, thanks
for our classmate which is crew Master. Hopefully, our effort will get an excessive
reward that belongs to us.
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LETTER OF SUBMISSION
Students,
EXECUTIVE MASTER IN COPORATE MANAGMENT,
Universiti Malaysia Pahang,
Seberang Jaya, Pulau Pinang.
Puan Rus Sumariyanti Haji Surin,

Lecture UMP,
Universiti Malaysia Pahang,
Seberang Jaya, Pulau Pinang. 6th April 2020
Dear Miss,
SUBMISSIONS OF BUSNESS PLAN
We, as student of Executive master in Corporate Management of UMP Pulau Pinang

would like to submit our business plan for the subject of Fundamentals of
Entrepreneurship as a requirement of Executive Master in Corporate Management.
2. We have done our market research and found that this business strategy that we
have taken will have a bright future.
3. We hope that this business plan will satisfy the requirements that have been set by
the faculty for this project.
Yours faithfully,
..............................
(Suresh A/L Marimuthu)
General Manager
The Crab Enterprise
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The Crab Enterprise,
KM 86.3, Jalan Pipit,
Kuala Gula, Peti Surat 1097,
34350, Kuala Kurau Perak Fax: 05-5853888
General Manager
CIMB Bank (M) Bhd
10th Floor Bangunan CIMB,
Jalan Semantan,
Damansara Heights,
50490 Kuala Lumpur,
Malaysia.
Tel: 03-20848356
Date: 3rd February 2020.
Dear Sir,
BUSINESS LOAN APPLICATION
I, Suresh A/L Marimuthu as the General Manager of The Crab Enterprise, wish to apply for a
business loan for our company.
For your information, we are new firm that wants to develop our business. We plan to open
the new firm that supplies soft skin crab around the state of Kuala Kurau and will try to
expand to other areas such as Pulau Pinang.
Our business is located at Kuala Kurau and all the facilities needed to operate our business
can be found there. This business has the potential to gain profit because there are several
competitions only.
However, we do not have a sufficient amount of capital to run the business. This business
needs a capital of RM217, 040.00. As for now, we only have an amount of RM 122, 040.00.
Therefore, we would like to apply for a loan from your bank for an amount of RM 60,000.00
and RM 35, 000.00 for hire-purchase for our lorry.
We would be much obliged if you could provide a business loan. We look forward to hearing
from you soon. I can be contacted at 012-5474479 if you wish to discuss any of the above
points. We are ready to furnish you with additional materials with regards to this matter.
Thank you.
Yours faithfully,
(Suresh A/L Marimuthu)

General Manager
The Crab Enterprise
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Table of Contents
ACKNOWLEDGEMENT............................................................................................2
EXECUTIVE SUMMARY...........................................................................................8
1.0 INTRODUCTION................................................................................................10
1.1 INTRODUCTION TO THE BUSINESS...................................................10
1.2 PURPOSE OF THE BUSINESS PLAN....................................................10
1.3 BACKGROUND OF BUSINESS...............................................................12
1.4 BACKGROUND OF PARTNERS.............................................................13
1.4.1 General Manager....................................................................................13
1.4.2 Administrative Manager.........................................................................14
1.4.3 Marketing Manager................................................................................15
1.4.4 Operation Manager.................................................................................16
1.4.5 Financial Manager..................................................................................17
1.5 LOCATION OF THE BUSINESS..................................................................18
1.5.1 Business Location Site Plan........................................................................18
2.0 ORGANIZATION / ADMINISTRATION PLAN............................................19
2.1 INTRODUCTION TO THE ORGANIZATIONAL PLAN....................19
2.1.1 Vision.....................................................................................................19
2.1.2 Mission...................................................................................................19
2.1.3 Objectives....................................................................................................19
2.1.4 Logo and Descriptions...........................................................................20
2.2 ORGANIZATION CHART.......................................................................21
2.3 ADMINISTRATION PERSONNEL.........................................................22
2.3.1 List of Administration Personnel...........................................................22
2.3.2 Schedule of Tasks and Responsibilities......................................................23
2.3.3 Schedule of Remuneration..........................................................................25
2.3.4 Compensation and Benefits to Workers.................................................26
2.4 LIST OF OFFICE EQUIPMENTS...........................................................27
2.5 LIST OF OFFICE FURNITURE & FITTINGS...........................................28
2.6 OFFICE LAYOUT......................................................................................29
2.7 ADMINISTRATION BUDGET.....................................................................30
3.0 MARKETING PLAN..........................................................................................31
3.1 INTRODUCTION TO MARKETING PLAN..........................................31
3.1.1 Marketing Objectives.............................................................................31
3.1.2 Marketing Department Organization Chart...........................................32
3.1.3 Marketing Department Personnel...............................................................32
3.2 INTRODUCTION TO PRODUCT...............................................................32
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3.3 TARGET MARKET.......................................................................................33
3.4 MARKET SIZE...............................................................................................34
3.5 COMPETITORS SWOT ANALYSIS...........................................................36
3.5.1 SWOT Analysis of Competitor’s Strengths and Weaknesses................36
3.5.2 SWOT Analysis of The Crab Enterprise Strengths and Weaknesses.........36
3.6 MARKET SHARE......................................................................................37
3.6.2 Adjusted of Market Share after the entry of The Crab Enterprise.........38
3.7 SALES FORECAST....................................................................................39
3.8 MARKETING STRATEGIES...................................................................40
3.8.1 Product/Service Strategy........................................................................40
3.8.2 Place/Distribution Strategy....................................................................40
3.8.3 Pricing Strategy......................................................................................40
3.8.4 Promotion Strategy.................................................................................41
COMPANY’S SIGNBOARD....................................................................................42
BUSINESS CARDS....................................................................................................43
BUSINESS CARDS....................................................................................................44
FLYER (OUTSIDE)...................................................................................................45
FLYER (INSIDE).......................................................................................................46
3.9 MARKETING BUDGET............................................................................47
4.0 OPERATION PLAN............................................................................................48
4.1 INTRODUCTION TO OPERATION PLAN...........................................48
4.1.2 Operation Department Organization Chart............................................48
4.2 MANPOWER PLANNING...............................................................................49
4.2.1 List of Operation Personnel........................................................................49
4.2.2 Schedule of Tasks and Responsibilities.......................................................49
4.2.3Schedule of Remuneration...........................................................................49
4.3 PROCESS PLANNING...................................................................................50
4.3.1 Activity Flow Chart for Rearing and Softening the Crab...........................50
4.3.2 Process Flow Chart for Entertaining Customer.....................................51
4.3.3 Description of the symbol...........................................................................51
4.4 OPERATION LAYOUT PLAN (AREA/FACTORY)......................................52
4.5 PRODUCTION PLANNING.............................................................................52
4.6 MATERIAL PLANNING..................................................................................53
4.6.1 List of Raw Material/Material Requirement...............................................53
4.6.2 Material Requirement Schedule..................................................................54
4.6.3: Purchase projection...................................................................................55
4.7 MACHINE AND EQUIPMENTS PLANNING................................................56
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4.7.1 Machine and Equipment’s Requisition Planning........................................56
4.8 BUSINESS AND OPERATION HOURS......................................................56
4.9 PROJECT IMPLEMENTATION SCHEDULE...........................................57
4.10 OPERATIONS OVERHEAD.................................................................57
4.11 OPERATIONS BUDGET.......................................................................58
5.0 FINANCIAL PLAN.............................................................................................59
5.1 INTRODUCTION TO FINANCIAL PLAN.............................................59
5.1.1 Importance of Financial Plan.................................................................59
5.2 INPUT...........................................................................................................60
5.3 PROJECT IMPLEMENTATION COST AND SOURCES OF
FINANCE................................................................................................................64
5.4 TABLES OF BUDGETS.............................................................................65
5.5 TABLE OF DEPRECIATION LOAN AND HIRE – PURCHASE
AMORTIZATION SCHEDULE..........................................................................67
5.6 PRO FORMA CASH FLOW STATEMENT...........................................70
5.7 PRO FORMA INCOME STATEMENT...................................................72
5.8 PRO FORMA BALANCE SHEET............................................................73
5.9 FINANCIAL PERFORMANCE................................................................74
5.10 GRAPH OF FINANCIAL PERFORMANCE......................................75
6.0 APPENDICES......................................................................................................76
6.1 PARTNERSHIP AGREEMENT...............................................................76
License, permits and regulations..............................................................................84
7.0 References.............................................................................................................87
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EXECUTIVE SUMMARY
The Crab Enterprise is a partnership organization that is mentioned underneath

Partnership Act 196 and completely holds by means of the Indian. The formation of
this organization is beginning from 5 contributors that have a suitable self-
commitment and dedication to structure a company. Our enterprise graduation is on
the third January 2020. With the RM 122,040 as a starting capital, we registered our
business enterprise on sixth January 2020. Besides that, we additionally practice a
mortgage of RM 60,000.00 and RM 35, zero for hire-purchase for our lorry from
CIMB Bank to guide our enterprise capital.
The most important commercial enterprise of The Crab Enterprise is to grant the
tender pores and skin crabs to the purchaser in particular in the Kuala Kurau district.
Our commercial enterprise merchandise which is crabs are primarily based on Islamic
exercise and we continually make positive that our crabs are ‘Halal’. We select palm
crabs as our primary crabs that we favor to make it gentle due to the fact of the
quality, convenience to take care of it, and additionally due to the fact palm crabs are
a client choice. Our employer is positioned at KM 86.3, Jalan Pipit, Kuala Gula, Peti
Surat 1079, 89028, Perak Darul Ridzuan. We pick out this place due to the fact it is
strategic and nearer to conceivable customers.
In the administration plan, we have determined the imaginative and prescient and
mission of our company. The imaginative and prescient of The Crab Enterprise is to
increase the enterprise globally by means of providing the clients with the greatest
grade of crabs. On the different hand, The Crab Enterprise’s mission is to end up the
main issuer of soft-shell crabs to the industry. This will be performed by using
supplying pleasant crabs at truthful fees whilst exceeding customers’ expectations. To
make sure that our vision and mission emerge as realistic, we have structured the
company chart of our company. The typical supervisor will lead the corporation with
4 greater managers which are administrative manager, an advertising manager, an
operational manager, and an economic manager. For the helping staff, we have one
clerk and six customary people.
Besides that, in the advertising plan, we have determined the goal market for our
enterprise which is the eating places and Kuala Kurau people. The market
measurement of crabs’ income in the Kuala Kurau district is RM5, 556, 600 per year.
After we coming into the market, we get 10% of the market dimension which is
RM555, 660 for the first year. To make certain that we get 10% of the portion, we do
the market strategy. For the merchandise and offerings strategy, we are offering the
excessive pleasure of the tender pores and skin crabs and our client has the freedom to
select which crabs that they favor on their own. At equal time, we have an advertising
method which is enterprise cards, company’s signboard, banners, and flyers
On the different hand, the operational format we have RM27, 238.00 to buy the
materials. The substances that we buy each and every month are hard-shell palm
crabs, small fishes, and plastic bags. We have the ranch that positioned the crab’s pool
with the capability of up to 290 crabs. The motive why we supply the large pool is
that we have to produce 1, 653.75 kg/month. We additionally have six regular
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employees who are accountable to take care of the pool at night time to forestall it
from being stolen via outsiders.
Besides that, the crabs that in a technique to come to be tender pores and skin crab
need to constantly be watched due to the fact if they have modifications to gentle
pores and skin crab, they have to be shortly being the switch to the storage area. Fail
to do so will end result in that gentle pores and skin turning into tough pores and skin
crabs again. Our enterprise hour operates from 10 a.m. to 5 p.m. every day and we are
shut on Sunday, whereas we have shifts operation hours which are 7 am till 7 pm and
it continues 7 pm till 7 am for the subsequent day.
For the economic plan, the implementation value the usage of the mortgage is RM60,
zero the administration expenditure is RM36, 963, the advertising and marketing
expenditure is RM 5,745 and the operational expenditure is RM113, 610. Besides
that, the income projection for the first 12 months is RM555, 660 and the buy
projection for the first yrs is RM244, 781.
From the money flow, we can see that the income will enlarge 12 months by using a
year. Our lookup additionally determined that we will face loss for the first 12 months
however it will end up worthwhile in the 2nd year, the 0.33 year, and above. We are
positive that our commercial enterprise will supply excessive earnings in the lengthy-
time period.
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1.0 INTRODUCTION
1.1 INTRODUCTION TO THE BUSINESS
The Crab Enterprise is a partnership employer that absolutely holds by way of the
Indian. The formation of this organization is beginning from 5 contributors that have
an exact self-commitment and dedication to structure a company. The findings of one
of our companions to reap additionally stimulated us to lift on the commercial
enterprise as conscious of the return of crabs that we may get later.
The fundamental commercial enterprise of The Crab Enterprise is to provide gentle

pores and skin crabs to the restaurant, market, and human beings in Kuala Kurau. This
is due to the fact crab except a shell is a little overseas in Malaysia, however, in
Thailand and Vietnam, it will become a famous dish in eating places and normal
farming. Soft crab is so special due to the fact it can be eaten the entire crab inclusive
of the crab tongs besides eliminating the complete contents of the skin.
Our commercial enterprise merchandise which is crabs are based totally on Indian and
also to our Muslim exercise and we are continually making positive that our crabs are
‘Halal’. We promote solely one kind of gentle crab which is palm crab. Palm crab a
giant crab (Birgus later) of the islands of the South Pacific that stay in burrows and
feeds by and large on coconuts. It is preferable to make it gentle due to the fact it is
greater at a market fee and effortless to make it soft. In order for a tough crab to grow,
it needs to periodically shed its ancient shell (molt) in order to develop a large shell.
Following a profitable molt, the crab's new shell is extraordinarily soft. After
numerous days in the water, the new shell entirely hardens and is about one-third
large in size. Crabs need to be checked many instances a day so that they can be
eliminated from the water straight away after molting so that they are no longer eaten
by means of different crabs and so their shells will now not harden. Besides that, the
cause why we selected this kind of crab is that the excellent and the measurement can
be greater and higher than feral crabs.
1.2 PURPOSE OF THE BUSINESS PLAN
The complete enterprise planning method forces the entrepreneur to analyze all
factors of the venture, market, prefer people's needs, and want. In addition, an
enterprise format is made to put together a high-quality approach to deal with the
uncertainty that arises. Thus, an enterprise graph may additionally assist an
entrepreneur to keep away from a task doomed to failure.
It is essential that an entrepreneur put together their personal commercial enterprise

plan, particularly as a partnership company. If an entrepreneurial crew is involved,
then all of the key participants need to be a section of that writing plan. This capacity
that is essential to the lead entrepreneur to recognize the contribution of every crew
member. If consultants are sought to assist put together a commercial enterprise plan,
the entrepreneur ought to stay the using pressure in the back of the plan. Seeking the
recommendation and help of our backyard experts is continually wise, however, an
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entrepreneur wishes to apprehend each factor of the enterprise plan, in view that it is
they who will function that enterprise on their own, collectively with the different
partnership.
Next, through supplying this commercial enterprise format earlier, it can assist us
overcome the troubles that will show up in the future. The waft in and go with the
flow out of the cash are derived from a commercial enterprise sketch for each the
entrepreneur and the monetary sources that examine it and consider the venture.
Other advantages are to consider the boom attainable of our enterprise at the easiest
level. The excellent publicity can make our enterprise to be regarded by using people,
which is mechanical can make our enterprise to get the market and normal customer.
Besides that, the motive of doing this enterprise graph is to make positive that our
commercial enterprise can obtain the desires and mission at the proper time and it was
once flowing and be performed efficiently as we plan. Last however now not least, of
course, this enterprise sketch is education to control our enterprise easily and make it
real.
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1.3 BACKGROUND OF BUSINESS
Name of the Business : The Crab Enterprise
Business Address : KM 86.3, Jalan Pipit,

34350, Perak Darul Ridzuan.
E-Mail Address : thecrab.ent_kk@yahoo.com
Telephone Number : 05-7270121
Fax simile Number : 05-7270588
Form of Business : Partnership
Main Activities : Softening crab shell and supplying soft shell

crab
Date of Business Commencement : 3rd January 2020
Date of Business Registration : 6th January 2020
Registration Number : In Progress
Name of Bank : HSBC Bank Malaysia Berhad
Bank Account Number : 07491000121433
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1.4 BACKGROUND OF PARTNERS
1.4.1 General Manager
Name of partner : Suresh A/L Marimuthu

Identity card number : 781225-08-5573
Permanent address : No 123, Kampung Tok Ngah
34350 Kuala Kurau,
Perak Darul Ridzuan
E-mail address : suresh@taikogroup.net

Telephone number : 012-5474479
Date of birth : 25th December 1978
Age : 42 years old.
Marital status : Married
Academic qualifications : Diploma in Electrical & Electronic Engineering, ITB
(1998-1999)
Master in Corporate Management, UPM
(2006-2007)
Courses attended : MEDEC Entrepreneurship Training Course

MARA Business Communication Course
Skills : Good in communication skills.

Experiences : Administration Manager at B’s Café
Present occupation : General Manager at The Crab Enterprise.
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1.4.2 Administrative Manager
Name of partner : Vimala A/P Muniandy
Permanent address : No 13-03, Taman Hang Tuah,32000 Parit Buntar.
E-mail address : Mala0208@gmail.com
Date of birth : 02nd February 1970
Age : 50 years old.
Marital status : Married
Academic qualifications : Diploma in Office Management, UiTM (2005 – 2008)
Courses attended : MARA Agriculture Course, Peladang Crab Course
Skills : Computer and management skill
Experiences : Practical trainee at Jabatan Perkhidmatan Haiwan dan

Perusahaan Ternak Ipoh Perak
Present occupation : Administration Manager at The Crab Enterprise
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1.4.3 Marketing Manager
Name of partner : Teregeswaran A/L Subaramaniam

Permanent address : No.68, Lorong Kurau 2, Taman Kurau, 34350 Kuala
Kurau, Perak.
E-mail address : Varan22@yahoo.com

Date of birth : 22nd May 1978
Age : 42 Years Old
Marital status : Single
Academic qualifications : Bachelor in Business Administration, UKM (2006 –
2008)
Diploma In Business Studies, UiTM (2000 – 2003)
Courses attended : Les' Copaque Production Training

Skills : Have good skills in customer service.
Experiences : Marketing Executive in Scope Production.
Marketing Manager in Hilton Hotel, Subang
Present occupation : Marketing Manager in The Crab Enterprise.
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1.4.4 Operation Manager
Name of partner : Sumathi A/P Arumugam

Permanent address : No. 54, FELDA Serting Hilir3, 960 Bandar Sri Jempol,
Kulim, Kedah.
E-mail address : Suma85@gmail.com

Date of birth : 30th April 1985
Age : 26 years old.
Marital status : Single.
Academic qualifications : Diploma in Electrical Engineering (Electronic), UiTM
(2002-2005)
Courses attended : Entrepreneurship course

Skills : Computer and management skill
Experiences : Operation Manager at MEGA SDN. BHD
Present occupation : Operation Manager at The Crab Enterprise.
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1.4.5 Financial Manager
Name of partner : Tharshini A/ P Subramaniam

Permanent address : JKR 4383, Insp Quarters, Taman Pahlawan
31150 Ulu Kinta, Perak.
E-mail address : shini@gmail.com

Date of birth : 10th May 1987
Age : 24 Years Old
Marital status : Single
Academic qualifications : Diploma in Office Management, UiTM (2005 – 2008)
Courses attended : Firefly Airlines Company Training

Skills : Able to make electrical wiring for household and
communication skills
Fluent in Malay, English, Mandarin, Japanese, and able
to speak in Spanish and Arabic
Experiences : Working as Cabin Attendant for six months

Present occupation : Financial Manager in The Crab Enterprise
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1.5 LOCATION OF THE BUSINESS
1.5.1 Business Location Site Plan
Our enterprise will be placed at Jalan Pipit, Kuala Gula, Perak. This web site is
positioned between the Jalan Kuala Kerian and close to the domestic stay. Our
enterprise region is additionally simply close by the Pekan Kuala Kurau. The purpose
we are deciding on this area because:
 Near to the avenue – less complicated for clients to come to our enterprise site
 Strategic area – close to the Kuala Kurau river
 Good amenities – developer supply adequate infrastructures and amenities for
us to run the business
1.5.1 Office Location
The Crab Enterprise,

KM 86.3, Jalan Pipit,
34350, Kuala Kurau Perak.
Figure 1.5.1: Map of official office The Crab Enterprise
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2.0 ORGANIZATION / ADMINISTRATION PLAN
2.1 INTRODUCTION TO THE ORGANIZATIONAL PLAN
In an organization, the administration is vital to decide the stabilization and the

motion of the organisations and the business. The commercial enterprise will prevail
if the employer has a systematic and excellent association of the system. In relation,
dreams and techniques of the business enterprise have to be wholly accomplished, to
make sure that the enterprise is jogging efficaciously.
The workplace of The Crab Enterprise positioned at Kuala Kurau. It is the identical
place as the ranch. The motive why we pick out this vicinity is that it is a strategic
place. It has the whole amenities such as the construction for an office, the massive
area of land for the cage, entire water, and electrical energy facilities, river and the
mangroves woodland village surroundings for the crab to develop in an exact
condition. It will additionally motivate and encourage our people to work due to the
fact of the peaceable surroundings of the ranch
In the administration department, the General Manager leads the administration

procedure and will be assisted through the clerk. Every officer ought to operate their
obligations and duties that have been entrusted to them. In project their duties, the
administration ought to always analyze and having access to the desires of its
customers. However, the most necessary is the high-quality of our work to make
certain that our clients will be thoroughly cozy as our pinnacle precedence is the
customer’s pleasure at the top stage in our business
2.1.1 Vision
To extend the enterprise globally by using offering the clients with the best grade of
crabs
2.1.2 Mission
The Crab Enterprise’s mission is to come to be the main company of gentle shell
crabs to the industry. This will be finished with the aid of supplying exceptional crabs
at truthful fees whilst exceeding customers’ expectations.
2.1.3 Objectives
2.1.3.1 Short-term Objectives

 Maximize the offerings to our customer’s satisfaction.
 Minimize the fee of manufacturing of the company.
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2.1.3.2 Long-term Objectives
 Build the trust to the customers about the product of our business.
 Reach the point of sustainable profitability.
2.1.4 Logo and Descriptions
Figure 2.1.4 Logo of The Crab Enterprise
Symbols Meanings
The circle shape The business world that we venture.
The crab picture The products of our business.
The fishes The symbol of environmentally friendly.
Colour Meanings
Black The symbol of our determination can’t be

changed.
Red The love that we give to the crabs and the
customers.
White The symbol of pureness in our business.
Orange The colour of joy in our business.
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2.2 ORGANIZATION CHART
General Manager
Suresh Marimuthu
Administration Marketing Manager Financial Manager

Operation Manager
Manager Teregeswaran Tharshini
Vimala Muniandy Sumathy Arumugam
Subaramaniam Subramaniam
Clerk 6 General Worker
Figure 2.2: Organization chart of The Crab Enterprise
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2.3 ADMINISTRATION PERSONNEL
2.3.1 List of Administration Personnel
Table 2.3.1 Number of Administration Personnel
POSITION NO. OF PERSONNELS
General Manager 1
Administrative Manager 1
Marketing Manager 1
Operation Manager 1
Financial Manager 1
Clerk 1
TOTAL 6
2.3.2 Schedule of Tasks and Responsibilities
Table 2.3.2: Schedule of Tasks and Responsibilities
POSITION TASKS AND RESPONSIBILITIES

To plan, implement, and manage the
ordinary administration of the business.
To be in charge of the overall performance
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GENERAL of the business.
MANAGER To make certain the businesses obtain their
target.
To make positive the people in a suitable
condition.
The individual who can make large
adjustments to the company.
To oversee the administration staff.
To grant administration decision-making,
ADMINISTRATIVE support, and leadership.
MANAGER Responsible for education and evaluating
his/her staff.
To make certain that his branch is absolutely
staffed and all personnel’s attendance is
inside proper limits.
Developing charge techniques upon
balancing client pride and company
objectives.
Identifying, developing, evaluating
MARKETING advertising strategic plans, based totally on
MANAGER understanding of organizational objectives,
price and markup factors, and market
characteristics.
To promote the merchandise of the
companies and make them well-known in
advertising the usage of exceptional
techniques.
To decorate the income of the areas which
are assigned to the manager.
To run the everyday operations of a
company or business.
To take care of issues rapidly and
efficiently.
To furnish a work surrounding that
engenders fine energy, creativity, and
teamwork amongst employees.
To set guidelines and processes for
OPERATION personnel to follow.
MANAGER Representatives at committee conferences
and functions.
To make high-quality selections that will
now not solely assist the employer to run
easily however additionally serve to forestall
hard conditions in the future.
To estimate the capital requirements.
To decide the capital composition.
To allocate cash into worthwhile ventures so
that there is security on funding and normal
FINANCIAL returns are possible.
MANAGER To determine internet profits.
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To make selections with regards to money
management.
To exercising manage over finances.
To reply to visitors’ inquiries about an

employer and its merchandise or services,
directing site visitors to their destinations,
sorting and handing out mail, and answering
CLERK incoming calls on multi-line telephones.
Organize preservation and check-ups on all
workplace equipment
2.3.3 Schedule of Remuneration
Table 2.3.3: Schedule of Remuneration
POSITION N MONTHLY EPF SOCSO TOTAL

O. SALARY CONTRIBUTIO (Refer to AMOUNT
SOCSO
N
Table)
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(RM) (12%) (RM) (RM)
(RM)
General 1 2900.00 348.00 51.65 3,299.65
Manager
Administrative 1 2500.00 300.00 42.85 2,842.85

Manager
Marketing 1 2500.00 300.00 42.85 2,842.85

Manager
Operation 1 2500.00 300.00 42.85 2,842.85

Manager
Financial 1 2500.00 300.00 42.85 2,842.85

Manager
Clerk 1 1000.00 120.00 16.65 1,136.65
TOTAL 15,807.70
2.3.4 Compensation and Benefits to Workers
 SALARY
Salary will be given to every company and personnel as written an agreed in

contract relies upon on their posts and qualifications. However, the earnings
can be accelerated relies upon on the earnings earned by way of the company.
Pay-day will be fixed, which is at the quilt of the month
 EPF and SOCSO
25 | P a g e
Principal employers have to pay a month-to-month contribution to each
worker that certified by following the price that was once set below AKTA.
Total contributions that want to be paid have to refer to SOCSO Contribution
Schedule.
 MATERNITY LEAVE, PATERNITY LEAVE
Women with now not greater than 5 surviving adolescents are entitled to 60
days of maternity depart challenge to positive conditions. Paternity depart is
given up to 5 days for the male personnel with new child children and now not
extra than 5 surviving children.
 BONUS
Bonus will be given relies upon on the workers’ overall performance and the
income earnings in the economic income.
 ANNUAL LEAVE
Each worker is entitled to have an annual go away now not extra than 18 days
per year. However, they should post notices at least a week earlier than taking
leave. The most unwell go away relies upon on their damage seriousness, with
a clinical certificate (M.C.) authorized by way of the doctor.
 WORKING DAYS
Seven days per week with shift alternate as these crabs want 24/7 surveillance.
 MEDICAL ALLOWANCE
Each employee entitled to get RM 50/month.

9 personnel x RM 50 x 12 months = RM 5400
2.4 LIST OF OFFICE EQUIPMENTS

Table 2.4: List of office equipment’s
ITEM QUANTITY PRICE/UNIT TOTAL

AMOUNT
(RM)
(RM)
Computers 3 units 2,000.00 6,000.00
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Fax machine,
photocopier and 1 unit 430.00 430.00
printer
Fire extinguisher 2 units 250.00 500.00
First aid kit 1 unit 100.00 100.00
Telephone 2 units 100.00 200.00
White board 3 units 50.00 150.00
TOTAL 7,380.00
2.5 LIST OF OFFICE FURNITURE & FITTINGS
Table 2.5: List of office equipment’s
ITEM QUANTITY PRICE/UNIT TOTAL

AMOUNT
(RM)
(RM)
Office Desk 3 units 150.00 2,500.00
Office Chair 3 units 50.00 1,200.00
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Meeting Table and 1 set 1,500.00 1,500.00
Chairs
Sofa Set 1 set 500.00 500.00
Ceiling Fans 3 100.00 300.00
Lamp 3 50.00 150.00
File Cabinet 1 350.00 350.00
Notice Board 1 100.00 100.00
TOTAL 3,500.00
2.6 OFFICE LAYOUT
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Figure 2.6: Office Layout of The Crab Enterprise
2.7 ADMINISTRATION BUDGET
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ITEM FIXED MONTHLY OTHER
ASSETS EXPENSES EXPENSES
(RM) (RM) (RM)

Office Furniture & Fittings 3,500.00
Office Equipment’s 7,380.00
Salaries (EPF & SOCSO) 15,807.70
Rent 800.00
Utilities 500.00
Office Supplies 150.00
Deposit (Rent, Utilities) 2,600.00
Business Registration 75.00
Business License/Permit 250.00
Professional Fees 500.00
Medical 5,400.00
TOTAL 10,880.00 17,257.70 8,825.00
3.0 MARKETING PLAN
3.1 INTRODUCTION TO MARKETING PLAN
Advertising design is a written declaration of advertising goals and things to do that

are used to information and screen an organization’s overall performance for a
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duration of one year or less. An advertising and marketing sketch is tactical (short
term) covers up to two years. It is critical and will have an effect on the usual overall
performance of commercial enterprise things to do in the commercial enterprise plan.
On top, a strategic advertising diagram will efficaciously meet the lengthy-time period
dreams and goals of a business.
In sequence to make sure the commercial enterprise is recounted and establish,

merchandise and offerings produced should fulfill and fulfill the consumer’s wants
and desires, as nicely as deliver earnings to the business. Pleasing in merchandise and
offerings will make the buyers experience that the business enterprise is trustworthy.
We have seen many components earlier than doing this business. After making a
survey for provisioning and do the research, we have chosen the location and we
assured that our enterprise can get wonderful publicity based totally on the human
beings who stay in the area.
The rationale of our commercial enterprise is to income from promoting our product
and to reduce the price of the manufacturer's commercial enterprise operation. The
key-word of our enterprise is the freshness of smooth pores and skin crabs that we
sense it does now not have in any supermarkets.
3.1.1 Marketing Objectives
The Crab Enterprise is an organization that runs an enterprise primarily based on

gentle pores and skin crabs. We agree that our product should appeal to the
customer’s interest. This is due to the fact our employer will be promoting notable
merchandise direct on customers.
The most important factor for an entrepreneur is to control the enterprise and this
needs to be accomplished efficaciously and additionally efficiently to control a
commercial enterprise that can run easily and efficiently closer to the commercial
enterprise plan. Therefore, in order to reap our target, our advertising branch has
noted various objectives. This is the most vital essence in enterprise due to the fact it
will have an effect on enterprise possibilities to acquire earnings and success. The
targets of advertising and marketing have been listed below:
o To reap the most income from the business

o Sell exact merchandise and to make certain all the merchandise work well
o To be aware of the proportion of the market share and the range of competitors
o Get possibility in market demand
o To turn out to be a well-known dealer of crab
o To make certain all the advertising techniques is completed accurately,
correctly and attracting the customers
o To grant product direct to customer
3.1.2 Marketing Department Organization Chart
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On the advertising side, we simply have one officer who spoke back to market the
crab product. This is due to the fact our organization is nonetheless new and no longer
the massive scale company.
GENERAL
MANAGER
Suresh Marimuthu
MARKETING MANAGER
Teregeswaran
Subramaniam
Figure 3.1.2: Marketing Department Organization Chart for The Crab Enterprise
3.1.3 Marketing Department Personnel
In this advertising plan, we encompass the advertising and marketing branch

personnel for our enterprise which is to run The Crab Enterprise advertising and
marketing sketch and execution. The nature of our commercial enterprise is
Partnership and our commercial enterprise is now not on giant scale and complex.
Therefore, we solely want one advertising supervisor to do all advertising and
marketing things to do.
3.2 INTRODUCTION TO PRODUCT
Scylla Serrata (often known as mud crab, mangrove crab, or palm crab) is an
economically necessary crab species located in Asia. In their most frequent form, the
shell color varies from a deep, mottled inexperienced to very darkish brown.
Generally cooked with their shells on, when they mount their shells, they can be
served as a seafood delicacy, one of many sorts of smooth shell crab. Some reflect on
consideration on them to be amongst the tastiest of crab species and they have a large
demand in South Asian international locations the place they are frequently sold alive
in the markets. These crabs can develop up to five hundred grams in size.
Table 3.2 List of Products and Price

Name of Product Size Price/kg
(RM)
M (120 g – 150 g) 25.00
L (180 g – 200 g) 28.00
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Soft skin crab XL (350 g – 500 g) 32.00
Therefore, the average price/kg for soft skin crabs = RM 28.30
3.3 TARGET MARKET
A goal market is a team of clients that the commercial enterprise has determined to
intention its advertising efforts and in the end its merchandise. A well-defined goal
market is the first thing of an advertising and marketing strategy. The goal market and
the advertising and marketing combine variables of product, place(distribution),
promotion, and fee are the two factors of an advertising combine approach that decide
the success of a product in the marketplace.
As one of the crab corporation suppliers, we produce merchandise and serve our
clients with exceptional regards through making an attempt at our high-quality to
fulfill their needs. We often goal eating places and humans to be our focused
customers.
Our target market is based on few convincing factors. For example:
1. Geographic:
o About 50 km west of Taiping city and eighty km south of Penang. These two
cities are regarded as creating metropolis which will make contributions the
most to our goal market.
o Fishing Village. A strategic place for our operation to take area as it has the
herbal environment
2. Demographic:
 Gender: Male and female

 Occupation: Restaurant owner, housewives, and travelers from both
neighborhood or overseas. This will assist to enlarge our enterprise with the
aid of providing our product to them.
 Education: All level
 Income level: RM a thousand and above
 Race: Multiracial.
3. Psychographic:
Status: Single, married, and divorce.

Preferences: Something new and specific from regular processing
crabs
Lifestyle: Loves seafood
Sensitivity to price: Moderate.
Motives of purchase: For dishes, supplier, any occasional activities
such as Chinese New
33 | P a g e
3.4 MARKET SIZE
Market measurement is a complete buy of income of items and offerings in the target.
It additionally refers to the whole practicable of the goal market. It includes purchases
of competitor’s merchandise inside the identical market. Market measurement
typically begins in phrases of the unit in Ringgit Malaysia (RM). It can be calculated
daily, weekly, monthly, and each year.
In focusing on the market size, The Crab Enterprise has use offerings and abilities as
the technique in concentrated on market size. We centered our market to restaurants,
butchers, public human beings and additionally the new entrepreneurs in Kuala Kurau
and additionally Penang. The populace in Kuala Kurau district is 29 five hundred
human beings and the crab’s entrepreneurs in Kuala Kurau and Seberang Jaya are
four companies.
We have identified, there are 20 restaurants at Kuala Kurau and those areas which are
near to Kuala Kurau (10 kilometers radius).
No. of Kg Days RM/week/ Total

restaurant /restaurant Restaurant
s s
Restaurant 20 10 7 28.00 39200
s
Estimated complete spending per year for 20 eating places on smooth pores and skin
crabs
= 39200/week x four weeks x 12 months

= RM 1,881,600.00
Population at Kuala Kurau is estimated 29,488 human beings in accordance to Pusat

Internet Desa (PID), Kuala Kurau, beneath Kementerian Penerangan, Komunikasi dan
Kebudayaan on 2009.
Total population:
Percentage (%) Population Total
Senior Citizen 5 1475
Adult 45 13275
Teenagers 35 10325
Children 15 29488 4425
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Therefore, we are going to exclude children for the targeted customers, as they don’t
have the purchasing power.
Targeted Percentage (%) Total targeted

customers customers
Senior citizen 1475 5 74
Adult 13275 30 3982.5 @ 3983
Teenagers 10325 2 206.5 @ 207
Total spending per month:
Total Amount Amount Total

targeted (kg/month) (RM/kg) (RM/month)
customers
Senior citizen 74 1 25.00 1850.00
Adult 3983 3 25.00 298725.00
Teenagers 207 1 25.00 5175.00
Therefore, total spend per year for individuals’ market on buying soft skin crabs:
Senior citizens – RM 1,850/month x 12 = RM 22,200

Adult – RM 298,725/month x 12 = RM 3,584,700
Teenagers – RM 5,175/month x 12 = RM 68,100
___________________________________________________
Total = RM 3,675,000
Total market size of soft skin crab at Kuala Kurau = 3,675,000.00 + 1, 881,600.00
= RM 5,556,600.00
3.5 COMPETITORS SWOT ANALYSIS
3.5.1 SWOT Analysis of Competitor’s Strengths and Weaknesses
Competitors Strengths Weaknesses

 Senior crab’s business  The price for crab per
MAJU CRAB JAYA enterprise that produce kilo quite expensive
SDN. BHD crab in massive volume
each and every month
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 Monopolies the easiest  Do not have enough
KETAM ASLI market share in Kuala crab to supply.
TRADING Kangsar.
CHILL CRAB  Strategic location.  Delay in their sales
ENTERPRISE  Customers trust in their transactions (sales
services order).
KETAM NIPAH  have its own building, so  too many businesses
SDN.BHD. that their management are such as frozen food
good. based on crab and also
rearing crab.
3.5.2 SWOT Analysis of The Crab Enterprise Strengths and Weaknesses
Strengths Weaknesses
 Crabs can be chosen from the  As a new company, we have a
cage with the aid of the confined quantity of cages so that
clients themselves has the restricted manufacturing
functionality.
 Produce excellent crabs due  Our company operation
to the fact our crabs are bred is hidden from the people
in a herbal habitat
 Affordable for people to buy  We are a new agency and do no

our soft crab longer be a everlasting dealer for
any huge franchise or restaurant
Strength Week
*Availability of crab lets * Overexploitation
* Environment suitability * Low price from middlemen
* Availability of crab catcher *Lack of market information
* Availability of saline water *Unavailability of BLC
* Low price from Grover * Lack of demand in domestic market
Opportunity Threat
* Market channel value chain of
product *Ecological balance with hamper
* Large scale cultivation * Reduce availability crab lets
* Influence of suppliers over price *Disease attack
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* Growing up market demand * Lack of market information
* Growing up shipment facilities * Exporter influence over price
3.6 MARKET SHARE
Table 3.6.1: Market Share before the entry of The Crab Enterprise
Competitors Percentage of Total

Market Shares Market Share
(%) (RM)
MAJU CRAB JAYA 32 1,778,112.00
SDN. BHD
KETAM ASLI TRADING 30 1,666,980.00
CHILL CRAB 20 1,111,320.00
ENTERPRISE
KETAM NIPAH 18 1,000,188.00
SDN.BHD
TOTAL 100 5,556,600.00
Market Share before the entry of The Crab Enterprise
18
32 MAJU CRAB JAYA
SDN. BHD
KETAM ASLI TRADING
20 CHILL CRAB
ENTERPRISE
30 KETAM NIPAH
SDN.BHD
Figure3.6.1: Pie chart of Market Share before the entry of The Crab
Enterprise
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3.6.2 Adjusted of Market Share after the entry of The Crab Enterprise
Table 3.6.2: Market Share after the entry of The Crab Enterprise
Competitors Percentage of Total Market Share
Market Shares (RM)
(%)
MAJU CRAB JAYA 29 1,611,414.00
SDN. BHD
KETAM ASLI TRADING 27 1,500,282.00
CHILL CRAB 18 1,000,188.00

ENTERPRISE
KETAM NIPAH 16 889,056.00
SDN.BHD
THE CRAB 10 555,660.00
ENTERPRISE
TOTAL 100 5,556,600.00
Market Share after the entry of The Crab Enterprise
29 MAJU CRAB JAYA

10 SDN. BHD
16
KETAM ASLI TRADING
CHILL CRAB
ENTERPRISE
KETAM NIPAH
SDN.BHD
18 THE CRAB ENTERPRISE

27
Figure 3.6.2: Pie Chart of Market Share after the entry of The Crab Enterprise
3.7 SALES FORECAST

Sales Forecast for The Crab Enterprise
Year Month Sales Collection
(RM)
January -
*February 65,200.00
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March 46,491.00
April 50,700.00
May 50,514.00
2020 June 45,200.00
July 46,791.00
August 50,514.00
September 48,650.00
**October 58,300.00
November 38,000.00
***December 55,300.00
TOTAL 555,660.00
2022 Increased by 10% 611,226.00
2023 Increased by 15% 702,909.90
*Chinese New Year

**Eid Celebration
***Schools Holidays
3.8 MARKETING STRATEGIES
In a common business, the most important goal is to get a most profit. So, in order to
gain that objective, our corporation is deliberate some techniques that essential for our
company. We hope via doing the advertising approach graph we can entice as many
clients as we can in order to acquire most profit. The techniques encompass product
and offerings strategy, pricing strategy, distribution strategy, and merchandising
strategy.
3.8.1 Product/Service Strategy
Even although our enterprise is nonetheless new to the public, we warranty our
merchandise is of magnificent quality. We make sure that the crabs that we rearing
are wholesome and free from any disease. The crabs are given secure and nutritious
food. For example, we will make certain that the meals and water provide is free from
unsafe chemical compounds that can harm the fine of the crabs
3.8.2 Place/Distribution Strategy
Our region is certainly a strategic place. The intermediaries contain reseller (seafood
restaurants) and retailers. On the different hand, The Crab Enterprise is taking
39 | P a g e
possibilities involving distribution channels with the aid of venture direct advertising
and marketing channels which eliminates all the intermediates. Therefore, the
commercial enterprise can supply the crabs without delay to the buyers
The Crab Enterprise Customers
The Crab Enterprise Reseller/Retailers (Restaurants)
3.8.3 Pricing Strategy
Pricing is additionally a vital factor that we have to take serious precautions earlier
than coming into the market. The fee needs to be realistic and less costly for our goal
clients and suppliers. So, the patron will now not have any doubt to purchase our
product in a pricing element or aspect.
Before we figure out the costs of our product, we have to think about first in many
factors and criteria. The Crab Enterprise will comply with opponents – primarily
based pricing approached. The demand for gentle pores and skin crabs is observed to
be so excessive that this approach will efficaciously seize a positive market share
except compromising the price. However, we have the intention of maintaining our
fee steady as long as we can. Survey the market rate of our opponents and then
determine that our product fee is now not highly-priced or less expensive than our
competitor’s price
3.8.4 Promotion Strategy
As a new company, we want to do a lot of advertising in order to create consciousness

of our merchandise and offerings to the public. By doing this, we hope many humans
and agencies understand our existence and are our loyal customers. Our enterprise has
organized various merchandising techniques to accomplish this objective.
 Company’s Signboard
Signboard of The Crab Enterprise will be showed in front of our premise. The
cost for The Crab Enterprise’s signboard = RM 1800.00
 Banners
We are additionally will be offering countless banners on the essential roads
on the way to our premises. It helps to promote our enterprise to the
customers. The price for The Crab Enterprise’s banner for a year is RM100 x
four banners = RM400.00
 Business Card
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We have our company business card to provide better relationship with our
customer. They can easily contact us for advice and make an appointment and
also to make an order. Refer Figure 3.8.4.2.
The cost for business cards = RM 25 (100 pieces) x 5 person = RM 125.00
 Flyers
We will distribute flyers to customers from time to time where they will get
information about our company’s background and our products. Total cost for
100 flyers per month is RM 20.00. Refer Figure 3.8.4.3.
Total cost = RM 0.20 x 100 pieces = RM 20.
COMPANY’S SIGNBOARD
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Figure 3.8.4.1 The Crab Enterprise Signboard
BUSINESS CARDS
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Figure 3.8.4.2 The Crab Enterprise Business Card
BUSINESS CARDS
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Figure 3.8.4.2 The Crab Enterprise Business Card
FLYER (OUTSIDE)
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Figure 3.8.4.3 The Crab Enterprise Flyer
FLYER (INSIDE)
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Figure 3.8.4.3 The Crab Enterprise Flyer
3.9 MARKETING BUDGET
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ITEM FIXED MONTHLY OTHER
ASSETS EXPENSES EXPENSES
(RM) (RM) (RM)
Signboard 1800.00
Travelling 400.00
Promotion 20.00 525.00
Grand Opening 3000.00
TOTAL 1800.00 420.00 3525.00
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4.0 OPERATION PLAN
4.1 INTRODUCTION TO OPERATION PLAN
Operation planning is one of the things to do to format and make use of reachable
assets to give offerings relies upon customers' demand. The assets ought to be used
effectively. The goals for operation planning are to produce items and offerings that
fulfill the clients want and allow to limit the value of manufacturing in order to
achieve excessive profit. It is to make positive that the product offered will fulfill
customers' tastes and preference
Management of operation is very essential due to the fact it is a main section of the
production. Operation employees accountable in decide items and offerings
merchandise are excessive in quality. This section is necessary to decide that each and
every enterprise undertaking is run smoothly and the targets are finished as what we
have set or intention at the place. Therefore, the organisations planning will attain
profit. Apart from that business enterprise shape is necessary to element that can
guarantee the fulfillment of the failure enterprise systems.
4.1.2 Operation Department Organization Chart
General Manager
Suresh A/L Marimuthu
Operation Manager
Sumathy A/P Arumugam
6 General Workers
Figure 4.1.1: Operation Department Organization Chart for Crab Enterprise
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4.2 MANPOWER PLANNING
4.2.1 List of Operation Personnel
Table 4.2-1: Number of Operation Department Personnel
POSITION NO. OF PERSONNELS

General Worker 6
TOTAL 6
4.2.2 Schedule of Tasks and Responsibilities

Table 4.2-3: Schedule of Tasks and Responsibilities of Operation Employees
POSITION TASKS AND RESPONSIBILITIES

 Check the crab’s condition to maintain
the quality of the products.
General Worker  Choose the best quality products for the
customer.
 Deliver the crabs to the customer.
 Care the cleanliness and the hygiene of
the cage.
4.2.3Schedule of Remuneration
Table 4.2-4: Remuneration for Operation Staff
POSITION NO. MONTHLY EPF SOCSO TOTAL

SALARY CONTRIBUTION AMOUNT
(Refer to
SOCSO
(12%)
Table)
(RM) (RM) (RM) (RM)
General 6 700.00 84.00 11.35 4,772.20
Worker
TOTAL 4,772.20
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4.3 PROCESS PLANNING
4.3.1 Activity Flow Chart for Rearing and Softening the Crab
Get crabs from supplier.
Separate the crabs according to its gender male, female, and

both
Pull out the crab’s pinch and leg for fastening the changes
skin of the crab
Grow the crabs by submerging it
Separate the mature crabs that are ready to become soft skin
crabs to another cage
The crabs change their skin
Take out the soft skin crabs and submerge them in tap water
Package the soft-shell crab according to customer’s request
Figure 4.3.1: Activity Flow Chart for Harvesting and Softening the Crab
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4.3.2 Process Flow Chart for Entertaining Customer
When customer comes, ask them the specifications of the crabs.
Bring the customer to see the crabs at the cage.
Let the customer choose their crabs.
Sell the crabs to customer.
Deliver the crabs.
Figure 4.3.2: Process Chart for Entertaining Customer
Symbol Type of Activity Description

Activities that modify, transform or give values
Operation to the input
Transport activity occurs when materials are

Transportation transported from one point to another.
Activity that measures standard of the in-process

Inspection material, finished products or services.
The symbol is used when in-process material is

Delay restrained in a location waiting for next activity.
The symbol is used when the in-process materials

Storage or finished products are stored in the storage area.
4.3.3 Description of the symbol
Table 4.3.3: Description of the symbol
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4.4 OPERATION LAYOUT PLAN (AREA/FACTORY)
Figure 4.4.1: Operation Layout

*All unit for length and width are in feet.
Size for one pool = 10ft x 10ft.
Amount of soft skin crab for one pool = 290 crabs.
Specifications of one pool = one net and crab cage
Picture 4.4.1: Crab’s Pool or Cage
4.5 PRODUCTION PLANNING

Production planning is necessary to make certain that our commercial enterprise is
capable to fulfill the anticipated market demand on sales. By the use of this planning,
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the enterprise will decide the variety of outputs to produce for a positive length such
as in a day, a week, or a month.
The calculations for outputs are as follows:
Output per month = Average monthly sales

Average price
= RM 46,305.00
RM28/kg
= 1, 653.75kg/month
Output per day = Output per month

Working days in a month
= 1, 653.75kg/month
30days
= 55.125 @ 55 kg/day
No of workers = Output per day

required Working hour per day
= 55
10
= 5.5 @ 6 workers
4.6 MATERIAL PLANNING
4.6.1 List of Raw Material/Material Requirement
No. Raw Material Supplier
1 Hard shell palm crab Local fisherman
2 Small fishes (crab food) Local fisherman
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4.6.2 Material Requirement Schedule
Material Quantity Safety Total Price Total

Material Price
Stock (RM)
Requiremen
(RM)
t
Hard shell 3,400 kg 340 kg 3,740 kg 7 / kg 26,180.00

palm crab
Small fishes 100 kg 10 kg 110 kg 4 / kg 440.00

(crab food)
Plastic bag 12000 1200 13200 3.80 / 501.60

(7inchx9inch) sheets sheet sheets 100sheet
s
Plastic bag (L) 2000 200 2200 sheet 5.30 / 116.00

sheet sheets 100sheet
s
TOTAL 27,237.60
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4.6.3: Purchase projection
Purchase projection for The Crab Enterprise
Year Month Purchase projection
(RM)
2012 January 27,238.00
*February 15,639.00
March 21,265.00
April 22,650.00
May 16,420.00
June 18,639.00
July 20,750.00
August 19,350.00
September 26,780.00
October 13,550.00
November 25,760.00
December 16,740.00
TOTAL 244,781.00
2013 Increased by 10% 269,259.10
2014 Increased by 15% 309,648.00
4.7 MACHINE AND EQUIPMENTS PLANNING
4.7.1 Machine and Equipment’s Requisition Planning
No. Machines/Equipments Quantity Price / Unit Total Price

(RM) (RM)
1 Pool or Cage 23 500 11,500
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2 Freezer 1 3,500 3,000
3 Cool box / Chill box 3 350 1,050
4 Others - 700
TOTAL 16,250
4.8 BUSINESS AND OPERATION HOURS

Business Hours 1000 - 500
Monday – Saturday
Operation Hours 2 Shift
(7am-7pm & 7pm-7am)
7 days
4.9 PROJECT IMPLEMENTATION SCHEDULE

Activities Deadlines Durations
Building of cage and June – September
3 months
office 2019
Application for permits June – September
3 months
and license 2019
Renovation and wiring September – October
1 months
at cage 2019
Searching for crab
July – August 2019 1 month
supplier
Procurement of raw Sept – Nov 2019 2 months
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material
Recruitment of general
Nov 2019 1 month
worker
Installation of office
Nov 2019 1 month
equipment
4.10 OPERATIONS OVERHEAD

No. Overheads Cost
(RM)
1 Repairs and maintenance 300.00
2 Diesel 400.00
TOTAL 700.00
4.11 OPERATIONS BUDGET

Item Fixed Monthly Other
Expenses
Assets Expenses
(RM)
(RM) (RM)
Renovation 18,000.00
Machine and Equipment 16,250.00
Lorry 45,000.00
Raw materials 27,237.60
Salary + (EPF+SOCSO) 4,772.20
Operations Overheads 700.00
License/Permits 150.00
Road tax and insurance 1500.00
TOTAL 79,250.00 32,709.80 1,650.00
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5.0 FINANCIAL PLAN
5.1 INTRODUCTION TO FINANCIAL PLAN

Every enterprise should have a personal economic plan. An economic plan, in
general, is used as a budget, a diagram for spending and saving future income. This
sketch allocates cash for temporary and long-term goals. The enterprise diagram
created the three essential economic statements, that is, stability sheet, earnings
announcement, and money drift assertion wrapped in one economic plan.
Without a monetary plan, the money drift for one’s enterprise will be uncertain and
will purpose future tasks to be in a pinch as there is no hint of the place the cash is
coming from and going to. This is to make positive that all contributors be aware of
the place their cash is going and for what motive to keep away from income loss
In short, economic reports, the spine of the agency will assist to preserve tune of
incoming and outgoing cash for future planning initiatives such as increasing the
enterprise global or serving new service below the identical company’s name. If not, a
thriving employer may additionally have bother to pay rents and utilities.
5.1.1 Importance of Financial Plan
58 | P a g e
Financial plan necessary and important in one’s company as it serves as:
The reference for the past and current cash flow.

Trace the incoming and outgoing cash flow in the business.
Good financial report will attract investors to invest in the business.
Act as a road map to determine the next short-term and long-term goals for the
company.
Creating and maintaining emergency funds for future funds.
It gives the contributors the chance to estimate their earnings for a upcoming
period.
5.2 INPUT
Table 5.2.1: Table of Administrative Expenditure
ADMINISTRATIVE EXPENDITURE
Fixed Assets RM
Land & Building
Office Furniture & Fittings 3,500
Office Equipments 7,380
Working Capital

Salaries (EPF & SOCSO) 15,808
Rent 800
Utilities 500
Office Supplies 150
Other Expenditure
Other Expenditure 5400
Pre-Operations
Deposit (rent, utilities, etc.) 2,600
Business Registration & Licenses 325
Insurance & Road Tax for Motor Vehicle
TOTAL 36,963
59 | P a g e
Table 5.2.2: Table of Marketing Expenditure
MARKETING EXPENDITURE
Fixed Assets RM
Signboard 1,800
Working Capital
Promotion 20
Travelling 400
Other Expenditure
Pre-Operations
Deposit (rent, utilities, etc.)
Business Registration & Licenses
Insurance & Road Tax for Motor Vehicle
Other Expenditure
TOTAL 5,745
Table 5.2.3: Table of Operations Expenditure
OPERATIONS EXPENDITURE
Fixed Assets RM
Renovation 18,000
Lorry 45,000
Machine & Equipment 16,250

Working Capital
Raw Materials & Packaging 27,238
Carriage Inward & Duty -
Salaries, EPF & SOCSO 4,772
Operations Overheads 700
Other Expenditure
Other Expenditure
Pre-Operations
Deposit (rent, utilities, etc.)
Business Registration & Licenses 150
Insurance & Road Tax for Motor Vehicle 1,500
Other Expenditure
60 | P a g e
TOTAL 113,610
Table 5.2.4: Table of Sales Projection
SALES PROJECTION
Month 1 -
Month 2 65,200
Month 3 46,491
Month 4 50,700
Month 5 50,514
Month 6 45,200
Month 7 46,791
Month 8 50,514
Month 9 48,650
Month 10 58,300
Month 11 38,000
Month 12 55,300
Total Year 1 555,660
Table 5.2.5: Table of Purchase Projection
PURCHASE PROJECTION
Month 1 27,238
Month 2 15,639
Month 3 21,265
Month 4 22,650
Month 5 16,420
Month 6 18,639
Month 7 20,750
Month 8 19,350
Month 9 26,780
Month 10 13,550
Month 11 25,760
Month 12 16,740
Table 5.2.6: Table of Cash Collections for Sales
CASH COLLECTIONS FOR SALES

In the month of sale 100%
1 month after sale
2 months after sale
Total 100%
61 | P a g e
Table 5.2.7: Table of Cash Payment for Purchases
CASH PAYMENTS FOR PURCHASES

In the month of purchase 60%
1 month after purchase 40%
2 months after purchase
Total 100%
Table 5.2.8: Table of Fixed Assets
FIXED ASSETS Econ. Life (yrs)

Office Furniture & Fittings 5
Office Equipments 5
Signboard 5
- 5
FIXED ASSETS Econ. Life (yrs)

Renovation 5
Lorry 5
Machine & Equipment 5
5
DEPRECIATION METHOD (1=straight line, 2=declining balance) 1

Table 5.2.9: Table of Increase in Working Capital
INCREASE IN WORKING CAPITAL (%)

Year 2 3%
Year 3 5%
Table 5.2.10: Table of Ending Stock of Raw Materials
ENDING STOCK OF RAW MATERIALS RM

End of Year 1 1,400
End of Year 2 1,050
End of Year 3 525
ENDING STOCK OF FINISHED GOODS RM

End of Year 1 1,400
End of Year 2 1,050
End of Year 3 525
Table 5.2.11: …Table of Source of Finance
LOAN (if required)

Interest rate 8%
Loan duration 10
Interest payment method* 2
* Method: 1 = flat rate 2 = annual rest
62 | P a g e
HIRE-PURCHASE (if required)
Interest rate 3%
Hire-purchase duration 5
5.3 PROJECT IMPLEMENTATION COST AND SOURCES OF

FINANCE
Table 5.3.1: Table of Project Implementation Cost & Sources of Finance
THE CRAB ENTERPRISE

PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Project Implementation Cost Sources of Finance
Hire-
Requirements Cost Loan Own Contribution
Purchase
Existing F.
Fixed Assets Cash Assets
Land & Building
Office Furniture & Fittings 3,500 3,500
Office Equipments 7,380 7,380

Signboard 1,800 1,800

Renovation 18,000 10,000 8,000
Lorry 45,000 35,000 10,000
Machine & Equipment 16,250 11,000 5,250

Working Capital 2 month
63 | P a g e
s
Administrative 34,515 4,515 30,000
Marketing 840 840
Operations 65,420 20,385 45,035
Pre-Operations & Other Expenditure 14,000 8,765 5,235
Contingencies 5% 10,335 5,335 5,000

TOTAL 217,040 60,000 35,000 122,040
5.4 TABLES OF BUDGETS

Table 5.41: Table of Administrative Budget
ADMINISTRATIVE BUDGET
Monthly
Particulars F. Assets Exp. Others Total
Fixed Assets
Land & Building - -
3,50
Office Furniture & Fittings 0 3,500
7,38
Office Equipments 0 7,380
Working Capital
Salaries (EPF & SOCSO) 15,808 15,808
80
Rent 0 800
50
Utilities 0 500
15
Office Supplies 0 150
Pre-Operations & Other Expenditure
Other Expenditure 5,400
Deposit (rent, utilities, etc.) 2,600 2,600
Business Registration & Licenses 325 325
Insurance & Road Tax for Motor
Vehicle - -
Other Pre-Operations Expenditure 500 500
10,88
Total 0 17,258 8,825 31,563
64 | P a g e
Table 5.4.2: Table of Marketing Budget
MARKETING BUDGET
Monthly
Fixed Assets
1,80
Signboard 0 1,800
Working Capital
Promotion 20 20
4
Travelling 00 400
Deposit (rent, utilities, etc.) - -
Business Registration & Licenses - -
Vehicle - -
Other Pre-Operations Expenditure - -
1,80 4
Total 0 20 3,525 2,220
Table 5.4.3: Table of Operations Budget
OPERATIONS BUDGET
Monthly
Fixed Assets
Renovation 18000 18,000
Lorry 45000 45,000
Machine & Equipment 16250 16,250
-
Working Capital
Raw Materials & Packaging 27,238 27,238
Carriage Inward & Duty - -
4,77
Salaries, EPF & SOCSO 2 4,772
70
Operations Overheads 0 700
Other Expenditure -
Deposit (rent, utilities, etc.) - -
Business Registration & Licenses 150 150
Vehicle 1,500 1,500
Other Pre-Operations Expenditure - -
Total 79,250 32,710 1,650 113,610
65 | P a g e
5.5 TABLE OF DEPRECIATION LOAN AND HIRE –
PURCHASE AMORTIZATION SCHEDULE
Table 5.5.1: Table of Depreciation Schedules
THE CRAB ENTERPRISE

DEPRECIATION SCHEDULES
Office
Fixed Furniture & Office
Asset Fittings Fixed Asset Equipments
Cost (RM) 3,500 Cost (RM) 7,380
Straight Straight
Method Line Method Line
Economic Economic
Life (yrs) 5 Life (yrs) 5
Accumul Accumul
Annual ated Annual ated
Ye Deprecia Depreciat Book Ye Depreciatio Depreciat Book
ar tion ion Valu ar n ion Value
e
3,50
- - 0 - - 7,380
2,80
1 700 700 0 1 1,476 1,476 5,904
2,10
2 700 1,400 0 2 1,476 2,952 4,428
1,40
3 700 2,100 0 3 1,476 4,428 2,952
66 | P a g e
4 700 2,800 700 4 1,476 5,904 1,476
5 700 3,500 - 5 1,476 7,380 -
6 0 0 - 6 0 0 -
Fixed
Asset Signboard
Cost (RM) 1,800
Straight
Method Line
Economic
Life (yrs) 5
Accumul
Annual ated
Book
Ye Deprecia Depreciat Valu
ar tion ion e
1,80
- - 0
1,44
1 360 360 0
1,08
2 360 720 0
3 360 1,080 720
4 360 1,440 360
5 360 1,800 -
6 0 0 -
Fixed
Asset Renovation Fixed Asset Lorry
Cost (RM) 18,000 Cost (RM) 45,000
Straight Straight
Method Line Method Line
Economic Economic
Life (yrs) 5 Life (yrs) 5
Accumul Accumulat
Annual ated Annual ed
Book Book
Ye Deprecia Depreciat Valu Deprecia Depreciatio Valu
ar tion ion e Year tion n e
18,0 45,0
- - 00 - - 00
14,4 36,0
1 3,600 3,600 00 1 9,000 9,000 00
67 | P a g e
10,8 27,0
2 3,600 7,200 00 2 9,000 18,000 00
7,20 18,0
3 3,600 10,800 0 3 9,000 27,000 00
3,60 9,00
4 3,600 14,400 0 4 9,000 36,000 0
5 3,600 18,000 - 5 9,000 45,000 -
6 0 0 - 6 0 0 -
Fixed Machine &

Asset Equipment
Cost (RM) 16,250
Straight
Method Line
Economic
Life (yrs) 5
Accumul
Annual ated
Book
Ye Deprecia Depreciat Valu
ar tion ion e
16,2
- - 50
13,0
1 3,250 3,250 00
9,75
2 3,250 6,500 0
6,50
3 3,250 9,750 0
3,25
4 3,250 13,000 0
5 3,250 16,250 -
6 0 0 -
68 | P a g e
Table 5.5.2: Table of Loan & Hire Purchase Amortization Schedules
THE CRAB ENTERPRISE
LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES
HIRE-PURCHASE REPAYMENT
LOAN REPAYMENT SCHEDULE SCHEDULE
Amount 60,000 Amount 35,000
Interest Rate 8% Interest Rate 3%
Duration (yrs) 10 Duration (yrs) 5
Method Baki Tahunan
Total Principa
Yea Total Principal Paymen l
r Principal Interest Payment Balance Year Principal Interest t Balance
- - 60,000 - - 35,000
1 6,000 4,800 10,800 54,000 1 7,000 1,050 8,050 28,000
2 6,000 4,320 10,320 48,000 2 7,000 1,050 8,050 21,000
3 6,000 3,840 9,840 42,000 3 7,000 1,050 8,050 14,000
4 6,000 3,360 9,360 36,000 4 7,000 1,050 8,050 7,000
5 6,000 2,880 8,880 30,000 5 7,000 1,050 8,050 -
6 6,000 2,400 8,400 24,000 6 0 0 - -
7 6,000 1,920 7,920 18,000 7 0 0 - -
8 6,000 1,440 7,440 12,000 8 0 0 - -
9 6,000 960 6,960 6,000 9 0 0 - -
10 0 0 - 6000 10 0 0 - -
69 | P a g e
5.6 PRO FORMA CASH FLOW STATEMENT
Pre-
MONTH 1 2 3 4 5 6
Operations
CASH INFLOW
Capital (Cash) 122,040
Loan 60,000
Cash Sales 65,200 46,491 50,700 50,514 45,200
Collection of Accounts
Receivable
TOTAL CASH INFLOW 182,040 65,200 46,491 50,700 50,514 45,200
CASH OUTFLOW
Administrative
Expenditure
Salaries (EPF & SOCSO) 15,808 15,808 15,808 15,808 15,808 15,808
Rent 800 800 800 800 800 800
Utilities 500 500 500 500 500 500
Office Supplies 150 150 150 150 150 150
Marketing Expenditure
Promotion 20 20 20 20 20 20
Travelling 400 400 400 400 400 400
Operations Expenditure
Cash Purchase 16,343 9,383 12,759 13,590 9,852 11,183
Payment of Account
Payable 10,895 6,256 8,506 9,060 6,568
Carriage Inward & Duty
Salaries, EPF & SOCSO 4,772 4,772 4,772 4,772 4,772 4,772
Operations Overheads 700 700 700 700 700 700
Pre-Operations
Deposit (rent, utilities, etc.) 2,600
Business Registration &
Licenses 475
Insurance & Road Tax for
Motor Vehicle 1,500
Other Pre-Operations
Expenditure 500
Fixed Assets
Purchase of Fixed Assets -
Land & Building
Purchase of Fixed Assets -
Others 46,930
Hire-Purchase Down
Payment 10,000
Hire-Purchase
Repayment:
Principal 583 583 583 583 583 583
Interest 88 88 88 88 88 88
Loan Repayment:
Principal 500 500 500 500 500 500
Interest 400 400 400 400 400 400
Tax Payable
TOTAL CASH OUTFLOW 62,005 49,988 44,999 43,735 46,817 43,633 42,472
CASH SURPLUS
120,035 (49,988) 20,201 2,756 3,883 6,881 2,728
(DEFICIT)
BEGINNING CASH
120,035 70,047 90,248 93,003 96,887 103,768
BALANCE
ENDING CASH BALANCE 120,035 70,047 90,248 93,003 96,887 103,768 106,496
TOTAL
7 8 9 10 11 12 YEAR 2 YEAR 3
YR 1
70 | P a g e
122,040
60,000
46,791 50,514 48,650 58,300 38,000 55,300 555,660 611,226 702,910

46,791 50,514 48,650 58,300 38,000 55,300 737,700 611,226 702,910
15,808 15,808 15,808 15,808 15,808 15,808 189,692 195,383 205,152

800 800 800 800 800 800 9,600 9,888 10,382
500 500 500 500 500 500 6,000 6,180 6,489
150 150 150 150 150 150 1,800 1,854 1,947

20 20 20 20 20 20 240 247 260
400 400 400 400 400 400 4,800 4,944 5,191

12,450 11,610 16,068 8,130 15,456 10,044 146,868 161,555 185,789
7,456 8,300 7,740 10,712 5,420 10,304 91,216 97,912 107,704

4,772 4,772 4,772 4,772 4,772 4,772 57,266 58,984 61,934
700 700 700 700 700 700 8,400 8,652 9,085

8,925 9,193 9,652

2,600
475
1,500 1,500 1,500
500

46,930
10,000

583 583 583 583 583 583 7,000 7,000 7,000
88 88 88 88 88 88 1,050 1,050 1,050

500 500 500 500 500 500 6,000 6,000 6,000
400 400 400 400 400 400 4,800 4,320 3,840
0 0 0 0
44,626 44,631 48,529 43,563 45,597 45,069 605,663 574,663 622,974
2,165 5,883 121 14,737 (7,597) 10,231 132,037 36,563 79,936
106,49
108,660 114,544 114,665 129,402 121,806 132,037 168,600
6
108,66
114,544 114,665 129,402 121,806 132,037 132,037 168,600 248,535
0
71 | P a g e
5.7 PRO FORMA INCOME STATEMENT
Table 5.7.1: Table of Income Statement
THE CRAB ENTERPRISE

PRO-FORMA INCOME STATEMENT
Year 1 Year 2 Year 3

Sales 555,660 611,226 702,910
Less: Cost of Sales
Opening stock 1,400 1,050
Purchases 244,781 269,259 309,648
less: Ending Stock 1,400 1,050 525
Carriage Inward & Duty
243,381 269,609 310,173
Gross Profit 312,279 341,617 392,737

Less: Enpenditure
Administrative Expenditure 207,092 213,305 223,970
Marketing Expenditure 5,040 5,191 5,451
Other Expenditure 8,925 9,193 9,652
Business Registration &
475
Licences
1,500 1,500 1,500
Vehicle
Other Pre-Operations
500
Expenditure
Interest on Hire-Purchase 1,050 1,050 1,050
Interest on Loan 4,800 4,320 3,840
Depreciation of Fixed Assets 18,386 18,386 18,386
Operations Expenditure 65,666 67,636 71,018
Total Expenditure 313,435 320,582 334,868
Net Profit Before Tax (1,155) 21,035 57,869
Tax 0 0 0
Net Profit After Tax (1,155) 21,035 57,869
Accumulated Net Profit (1,155) 19,880 77,749
72 | P a g e
5.8 PRO FORMA BALANCE SHEET
Table 5.8.1: Table of Balance Sheet
THE CRAB ENTERPRISE

PRO-FORMA BALANCE SHEET
ASSETS

Fixed Assets (Book Value)
Land & Building
Office Furniture & Fittings 2,800 2,100 1,400
Office Equipments 5,904 4,428 2,952

Signboard 1,440 1,080 720

Renovation 14,400 10,800 7,200
Lorry 36,000 27,000 18,000
Machine & Equipment 13,000 9,750 6,500

73,544 55,158 36,772
Current Assets
Stock of Raw Materials 0 0 0
Stock of Finished Goods 1,400 1,050 525
Accounts Receivable
Cash Balance 132,037 168,600 248,535
133,437 169,650 249,060
Other Assets
Deposit 2,600 2,600 2,600

TOTAL ASSETS 209,581 227,408 288,432

Owners' Equity
Capital 122,040 122,040 122,040
Accumulated Profit (1,155) 19,880 77,749
120,885 141,920 199,789
Long Term Liabilities
Loan Balance 54,000 48,000 42,000
Hire-Purchase Balance 28,000 21,000 14,000
82,000 69,000 56,000
Current Liabilities
Accounts Payable 6,696 16,487 32,643

TOTAL EQUITY &
209,581 227,408 288,432
LIABILITIES
73 | P a g e
5.9 FINANCIAL PERFORMANCE
5.9.1 Table of Financial Performance
THE CRAB ENTERPRISE

FINANCIAL PERFORMANCE
PROFITABILITY
Sales 555,660 611,226 702,910
Gross Profit 312,279 341,617 392,737
Profit Before Tax (1,155) 21,035 57,869
Profit After Tax (1,155) 21,035 57,869
Accumulated Profit (1,155) 19,880 77,749

LIQUIDITY
Total Cash Inflow 737,700 611,226 702,910
Total Cash Outflow 605,663 574,663 622,974
Surplus (Deficit) 132,037 36,563 79,936
Accumulated Cash 132,037 168,600 248,535

SAFETY
Owners' Equity 120,885 141,920 199,789
Fixed Assets 73,544 55,158 36,772
Current Assets 133,437 169,650 249,060
Long Term Liabilities 82,000 69,000 56,000
Current Liabilities 6,696 16,487 32,643

FINANCIAL RATIOS
Profitability
Return on Sales 0% 3% 8%
Return on Equity -1% 15% 29%
Return on Investment -1% 9% 20%
Liquidity
Current Ratio 19.9 10.3 7.6
Quick Ratio (Acid Test) 19.7 10.2 7.6

Safety
Debt to Equity Ratio 0.7 0.6 0.4

BREAK-EVEN ANALYSIS
Break-Even Point (Sales) 426,904 435,679 454,348
Break-Even Point (%) 77% 71% 65%

74 | P a g e
5.10 GRAPH OF FINANCIAL PERFORMANCE
Quick Ratio
Current
(Acid-Test)
Ratio
25.0
25.0
20.0
20.0
15.0
15.0
Ratio
Ratio
10.0
10.0
5.0
5.0
0.0
0.0
11 2 2 3 3
Year
Year
Return
Return
on on
Equity
Sales
40%
10%
8%
30%
6%
20%
4%
%
10%
2%
0%
0%
-2% 11
-10% 2 2 3 3
Year
Year
Debt
Return
to Equity
on Investment
Ratio
0.8
25%
20%
0.6
15%
Ratio
0.4
10%
%
5%
0.2
0%
-5% 1
0.0 2 3
1 2
Year 3
Year
75 | P a g e
6.0 APPENDICES
6.1 PARTNERSHIP AGREEMENT

This Partnership Agreement is made on 3rd December 2019 between Suresh A/L
Marimuthu, Vimala A/P Muniandy, Teregeswaran A/L Subramaniam, Sumathy A/L
Arumugam, and Tharshini A/P Subramaniam.
1. Name and Business

The parties hereby form a partnership under the name of The Crab Enterprise to
produce soft skin crab. The principal office of the business shall be at KM 86.3,
Jalan Pipit, Kuala Gula, Peti Surat 1079, 89028, Perak Darul Ridzuan.
2. Term
The partnership shall begin on 3rd January 2012 and shall continue until every
partner agreed to terminate this partnership agreement.
3. Capital
The capital of the partnership shall be contributed in cash by the partners as
follows:
 A separate capital account shall be maintained for each partner.
 Neither partner shall withdraw any part of their capital account.
 Upon the demand of either partner, the capital accounts of the partners shall
be maintained at all times in the proportions in which the partners share in
the profits and losses of the partnership. The capital contribution to the
partnership is stated as follows:

Name Position Capital Percentage
Contribution
Suresh A/L Marimuthu General Manager RM 31,730.40 26%
Vimala A/P Muniandy Administrative RM 22,577.40 18.5%

Manager
Teregeswaran A/L Marketing RM 22,577.40 18.5%

Subramaniam Manager
Sumathy A/P Arumugam Operation RM 22,577.40 18.5%

Manager
Tharshini A/P Subramaniam Financial RM 22,577.40 18.5%

Manager
TOTAL RM 122,040.00 100%
4. Profit and Loss

76 | P a g e
The net profits of the partnership shall be divided equally between the partners
and the net losses shall be borne equally by them. A separate income account
shall be maintained for each partner. Partnership profits and losses shall be
charged or credited to the separate income account of each partner. If a partner
has no credit balance in their income account, losses shall be charged to their
capital account.
5. Salaries and Withdrawals

Partners shall receive any salary for services rendered to the partnership. Each
partner may, from time to time, withdraw the credit balance in their income
account.
6. Interest
No interest shall be paid on the initial contributions to the capital of the
partnership or on any subsequent contributions of capital.
7. Management Duties and Restrictions

The partners shall have equal rights in the management of the partnership
business, and each partner shall devote their entire time to the conduct of the
business. Without the consent of the other partner neither partner shall on
behalf of the partnership borrow or lend money, or make, deliver, or accept
any commercial paper, or execute any mortgage, security agreement, bond, or
lease, or purchase or contract to purchase, or sell or contract to sell any
property for or of the partnership other than the type of property bought and
sold in the regular course of its business.
8. Banking
All funds of the partnership shall be deposited in its name in such checking
account or accounts as shall be designated by the partners. All withdrawals
therefrom are to be made upon checks signed by either partner.
9. Books
The partnership books shall be maintained at the principal office of the
partnership, and each partner shall at all times have access to the books. The
books shall be kept on a fiscal year basis, and shall be closed and balanced at
the end of each fiscal year. An audit shall be made as of the closing date.
10. Voluntary Termination

The partnership may be dissolved at any time by agreement of the partners, in
which event the partners shall proceed with reasonable promptness to liquidate
the business of the partnership.
11. Death
Upon the death of either partner, the surviving partner shall have the right
either to purchase the interest of the decedent in the partnership or to terminate
and liquidate the partnership business.
77 | P a g e
12. Arbitration
Any controversy or claim arising out of or relating to this Agreement, or the
breach hereof, shall be settled by arbitration in accordance with the rules. In
witness whereof the parties have signed this Agreement.
Executed this 3rd December 2019 in Kuala Gula, each partner agreed and signed this
agreement to show their commitment to this partnership.
..................................... .....................................
(General Manager) (Administrative Manager)
Suresh Marimuthu Vimala Muniandy
781225-08-5573 700208-08-5632
..................................... .....................................
(Marketing Manager) (Operation Manager)
Teregeswaran A/L Subramaniam Sumathy A/P Arumugam
780522-08-5735 850430-01-5441
.....................................
(Financial Manager)
Tharshini A/P Subramaniam
870510-02-5156
Witnessed by:
....................................
Muhammad Thoriq Bin Jamaluddin
820310-14-5859
General Manager of Avatar Enterprise
78 | P a g e
-The Crab Enterprise operation site view-
-Inside the crab’s pool-
-A ready to moulting crab- -A male soft skin crab-
-A female soft skin crab- -A transvestite soft skin crab-
79 | P a g e
-The crab’s old skin- -Soft skin crab’s in cold storage-
-The crabs are sorted by size- -Soft skin crab in package-
-Crab’s that ready to change their skin-
80 | P a g e
-Fresh hard skin crabs-
-Operation’s
equipments-
-The crab Enterprise operation place- -Hard skin crab before molting-
81 | P a g e
82 | P a g e
83 | P a g e
License, permits and regulations
84 | P a g e
85 | P a g e
86 | P a g e
7.
0 References
http://www.mdkampar.gov.my/latarbelakang?
p_p_id=56_INSTANCE_tKR1&p_p_lifecycle=0&
p_p_state=normal&p_p_mode=view&p_p_col_id=column-
87 | P a g e
3&p_p_col_count=1&page=2
http://www.mfa.org.my/?franchise_article:pembangunan-sektor-francais-
dalam-ekonomi- malaysia
http://www.food-beverage-malaysia.com/
http://www.bharatbook.com/Market-Research-Reports/Food-Drink-Report-
Malaysia.html
KAMPAR. (n.d.). The secret of Crap Enterprise. Retrieved July 14, 2009, from
http://biz.thestar.com.my/news/story.asp?
file=/2009/3/21/business/3471796&sec=busins
LENG, F. T., & BAHRI, S. (n.d.). Bright future for Kampar. Retrieved July
25, 2009, from http://thestar.com.my/metro/story.asp?
file=/2009/6/4/north/4010985&sec=North
Malaysia Food and Drink Report Q3 2009 (download) - Food Market Research
Reports. (n.d.). Retrieved July 15, 2009, from http://www.just-
food.com/store/product.aspx?id=77601
SHOPLOT NEAR KAMPAR PERAK UTAR KTAR FOR RENT LEASE in Malaysia @
Adpost.com Classifieds > Malaysia > SHOPLOT NEAR KAMPAR PERAK
UTAR KTAR FOR RENT LEASE in Malaysia,free,malaysian,classified
ad,classified ads. (n.d.).
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Suresh Entreprenenur Ship

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WARISAN AKADEMI PENDIDIKAN

Assignment Cover Sheet

PROGRAMME : EXECUTIVE MASTER IN CORPORATE MANAGMENT

STUDENT INTAKE : MAY 2019

DUE DATE : 12 AUG 2020

DATE CLASSED : 11 & 12 JULY 2019

DATE SUBMITTED : 21 JULY 2020

FACILITATORS NAME : MADDAM RUS SUMARIYANTI HAJI SURIN

STUDENT NAME : SURESH A/L MARIMUTHU

STUDENT NUMBER : WMPK19233

CENTRE : WAP PERAI

Besides that, a lot of thanks to our lecturer of Fundamentals of Entrepreneurship

Puan Rus Sumariyanti Haji Surin,

SUBMISSIONS OF BUSNESS PLAN

We, as student of Executive master in Corporate Management of UMP Pulau Pinang

Date: 3rd February 2020.

BUSINESS LOAN APPLICATION

(Suresh A/L Marimuthu)

The Crab Enterprise is a partnership organization that is mentioned underneath

1.1 INTRODUCTION TO THE BUSINESS

The fundamental commercial enterprise of The Crab Enterprise is to provide gentle

1.2 PURPOSE OF THE BUSINESS PLAN

It is essential that an entrepreneur put together their personal commercial enterprise

Name of the Business : The Crab Enterprise

Business Address : KM 86.3, Jalan Pipit,

E-Mail Address : thecrab.ent_kk@yahoo.com

Telephone Number : 05-7270121

Fax simile Number : 05-7270588

Form of Business : Partnership

Main Activities : Softening crab shell and supplying soft shell

Date of Business Commencement : 3rd January 2020

Date of Business Registration : 6th January 2020

Registration Number : In Progress

Name of Bank : HSBC Bank Malaysia Berhad

Bank Account Number : 07491000121433

1.4.1 General Manager

Name of partner : Suresh A/L Marimuthu

E-mail address : suresh@taikogroup.net

Courses attended : MEDEC Entrepreneurship Training Course

Skills : Good in communication skills.

Name of partner : Vimala A/P Muniandy

Identity card number : 700208-08-5632

Permanent address : No 13-03, Taman Hang Tuah,32000 Parit Buntar.

E-mail address : Mala0208@gmail.com

Telephone number : 016-4479795

Date of birth : 02nd February 1970

Age : 50 years old.

Marital status : Married

Academic qualifications : Diploma in Office Management, UiTM (2005 – 2008)

Courses attended : MARA Agriculture Course, Peladang Crab Course

Skills : Computer and management skill

Experiences : Practical trainee at Jabatan Perkhidmatan Haiwan dan

Present occupation : Administration Manager at The Crab Enterprise

Name of partner : Teregeswaran A/L Subaramaniam

E-mail address : Varan22@yahoo.com

Courses attended : Les' Copaque Production Training

Present occupation : Marketing Manager in The Crab Enterprise.

Name of partner : Sumathi A/P Arumugam

E-mail address : Suma85@gmail.com

Courses attended : Entrepreneurship course

Name of partner : Tharshini A/ P Subramaniam

E-mail address : shini@gmail.com

Courses attended : Firefly Airlines Company Training