Kathmandu University

Dhulikhel, Kavre
Department of Environmental Science and Engineering

MGTS 402: Entrepreneurship Development

B.Tech Environmental Engineering

Group: C

BUSINESS PLAN FOR TAAJA

Submitted To:
Mr. Sushanta Khanal

Submitted By:
Nimisha Gautam (13)
Sandhya Lamichhane (21)
Anuja Neupane (25)
Ishika Regmi (30)
Sudha Shrestha (32)
Sudikshya Shrestha (33)

Date of submission: 10th March, 2020

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 BUSINESS PLAN FOR
TAAJA: THE FRESHNESS YOU CAN TASTE

Prepared By:
Group-C
NTC Road, Itahari, Nepal
Tel: 9841151110
Email: taaja111@gmail.com
 Executive Summary

Taaja’s mission is to provide totally organic fresh juices without adding up any preservatives
by locally available raw materials. The first product of our company is Taaja aloe vera juice
and later on various health and skin related products will be introduced like scrubs, varieties
of juices like pudina, lemon, tulsi and seasonal fruits and also hair treatment creams and
moisturizers. The uniqueness of the juice is that no any preservatives or any chemicals will be
added and the suppliers of raw materials will be the people of allocated wards.
Its first production unit will be at Itahari which has been junction for various big and touristic
cities like Biratnagar, Dharan, Dhankuta and Jhapa so that we can easily supply our products
to many places in short time. Also we can collect raw materials as we have easy access to
many agricultural places like Jhapa and Dhankuta. In addition, Taaja is also planning to
expand its production and distribution unit as much as possible. There will be wholesaler as
well as direct distribution too.
Taaja is preferred by all age groups. Mostly, it focuses the people who are more health
conscious and busy working people. As it is new in the business market, it has many
competitors like Pantanjali, Herbal Ashmi. So to be stable in the market, Taaja’s marketing
strategy is by placing attractive mini fountain in front of supermarkets, by promoting the
product through social media and offer on returning our empty bottles which also decrease
the rate of waste productions. This may help us to reach our mission i.e. to have 15% of
market share for the business and to have profit of 10% by the end of the year.
Its initial investment will be on 100% equity and internally generated cash flow will enable
most the expansion plan. This company will result encouraging the housewives in plantation
of various medicinal herbs and fruits. Also this company will result in sales revenues growing
to Rs.1 million by year 2.
The net profit to assets ratio (ROA) is 96% and the net profit to equity ratio (ROE) is 165%.
Here we can state that our ROA and ROE are at safe range. Hence, it is safe for the
investment as Taaja can easily earn profit after it have better market coverage.
As Taaja is 100% fresh natural juice with no harmful preservatives, color and chemical, it
benefit the people who are drinking it by keeping their body hydrated which help in good
functioning of digestive system, constipation and clear skin. Hence, we are very certain that
“TAAJA” can have good market share despite of strong competitor as it have low capital
investment and low HR requirement which makes the business simpler, economical and
decrease its risk level.

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 Acknowledgement

We would like to express our deepest appreciation to all those who provided us the
possibility to complete this report. A special gratitude we give to our MGTS 402 course
instructor, Mr. Sushanta Khanal, whose contribution in stimulating suggestions and
encouragement, helped us to coordinate us project especially to get a new business idea and
work on it.
Furthermore, we would also like to acknowledge with much appreciation the crucial role of
the Department of Environmental Science and Engineering to include this subject in a course
plan and gave permission to use all the required equipment and necessary materials to
complete our project. In addition, we would like to thank all group members that have always
been dedicated in making the project successful at any cost.

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 Table of Contents

Executive summary.....................................................................................................................i
Acknowledgement.....................................................................................................................ii
Table of Contents......................................................................................................................iii
List of Figures...........................................................................................................................iv
List of Tables..............................................................................................................................v
1. Introduction.........................................................................................................................1
2. Mission Vision....................................................................................................................1
3. Business Model Canvas......................................................................................................2
4. SWOT Analysis..................................................................................................................3
5. PESTEL Analysis...............................................................................................................6
6. Porter’s Five Forces Model.................................................................................................9
7. Product Description..........................................................................................................12
8. Marketing Plan (4P’s, Guerrilla, Competitors Analysis)..................................................14
8.1 MARKETNG OBJECTIVES.........................................................................................14
8.2 MARKET SEGMENTATION.......................................................................................14
8.3 4P’s of Marketing..........................................................................................................15
9. Competitors Analysis........................................................................................................18
10. Organization & HR Plan...............................................................................................19
10.1 Company Ownership....................................................................................................19
10.2 Organizational Structure...............................................................................................19
10.3 Salary Information........................................................................................................20
11. Financial Plan................................................................................................................21
11.1 Balance Sheet...............................................................................................................21
11.2 Income Statement.........................................................................................................22
12. Conclusion.....................................................................................................................23
13. Annexure.......................................................................................................................24
14. References.....................................................................................................................27

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 List of Figures

Figure 4.1: SWOT Analysis

Figure 5.1: PESTEL Analysis
Figure 6.1: Porter’s Five Forces Model
Figure 8.1: Distribution Channel
Figure 10.1: Organizational Structure

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 List of Table

Table 3.1: Business Canvas Model

Table 7.1: Product Description
Table 7.2: Product Packaging
Table 8.2: Product Pricing
Table 9.1: Competitors Analysis
Table 10.1 Salary Information
Table 11.1: Total investment and share by each partner
Table 11.2: Balance Sheet
Table 11.3: Income Statement
Table 13.1: Distribution Process
Table 13.2: Product, Quantity Units and Packaging Cost
Table 13.3: Cost of Items
Table.13.4: Per Unit Cost
Table 13.5: Price of aloe vera juice

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 1. Introduction
In today’s world, people are being more conscious about their health so keeping this in mind
we are thinking of introducing health, skin and hair related product from locally and easily
available natural resources like aloevera, neem, pudina, tulsi, papaya, sugarcane, lemon,
guava and amala (seasonal fruits like mango, litchi etc.) and name it as “Taaja”.
As our product name is “Taaja”, we are thinking to provide fresh juices, cream, face pack,
and hair treatment cream without adding up neither any preservatives nor any chemicals to
maintain naturality of the product. As milk is supplied every morning likewise we supply it
every morning so that customer gets fresh products. The products can be used for two days if
stored in cold.
The best location for product development we have chosen is “Itahari” as it is junction for
Biratnagar, Jhapa, Dharan and Dhankuta so that we can easily supply our products to many
places in short time. Also we can collect many raw materials as we have easy access to many
agricultural places like Jhapa and Dhankuta. We are thinking to provide our products in
powder form too so that it may last long and they can take it to their own places and have it.

2. Mission Vision
The following are the mission vision of Taaja:
 To increase the sales percent by 10% by the end of the year
 To have 15% of market share for the business
 To have the profit of 10% by the end of the year
 To care about the health of the consumers by providing them fresh ingredients
 To introduce new and advanced products without any side effects
 To involve unemployed housewives and providing jobs for them
 To develop and distribute locally available healthy products.

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 3. Business Model Canvas

Key Partners Key Activities Value Customer Customer

Propositions Relationships Segments
Local Control of production and
fruit juice distribution Fresh and Regular Customer Old-age
shop organic Contact People
Marketing and promoting of
Aloe Vera
Shopping Taaja through social media Good relationships Adults
places Available with frequently
Guerilla marketing Youths
at 3 used retailers
Healthy
Product and packaging design different Health
life/diet Loyalty Discounts
sizes of Conscious
instructor Sales: direct sale, web sale, 250ml, Ask for feedback People
Healthy fairs events 500ml and
living 1L bottles Busy
Managing relationship with
media Working
healthy life instructor Free Juice People
on
Interaction with customers
returning
Key Resources certain Channels
number of
Main resource: plant and bottles Retail Service
grinder
Cheaper Pamphlets
Intellectual resource: recipe, and
brand, customer database healthier Social Media
Aloe Vera Direct Customer
Physical: computers, transport Juice
facility Service

HR: Computer literate Brochures

employee
Premises: manufacturing room
and office in same building

Cost Structure Revenue Streams

Raw materials cost (Aloe Vera)
Product sales /Cash Payments
Transportation cost and Marketing cost Credit payments only for valuable retailers and
costumers
Production Cost and Labor Cost
Recent pricing (Rs.25 for 250 ml, RS. 55 for 500ml,
Salaries and Rental cost RS. 100 for 1L)

Equipment and Assets Cost

Maintenance and Operation cost

Table 3.1: Business Canvas Model

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 4. SWOT Analysis

STRENGTH WEAKNESS
 Location
 Uniqueness  No branches
 No mediator during the collection  Lack of capital
of raw materials.

OPPORTUNITIES THREATS
 Women empowerment  Competition
 Increasing health consciousness  Season variation

Figure 4.1: SWOT Analysis

4.1 STRENGTH

a) Location: Our factory is located in Itahari which is central place to supply the
product all around densely populated cities i.e. Biratnagar, Jhapa, Dharan and
Dhankuta. Also, these are the areas with high temperature and hot climate. So, we
can have good market for our juice.

b) Uniqueness: We stand out as unique company in Nepal that supplies fresh juice
without any chemicals and preservatives.

c) No mediator during the collection of raw materials: We collect the raw

materials directly from women of our allocated wards in Itahari. So, we can get
the raw materials certainly at lower price. Also, we can have direct interaction
with the women providing us raw materials.

4.2 WEAKNESS

a) No branches: As we don’t have any branches recently, there will be problem for us to
supply our product on daily basis during strikes and traffic jams. Also, we have to
spend more cost on transportation due to long distances.

b) Marketing: We can’t afford huge amount of cost for the promotion and marketing of
our product. Hence, we have to depend completely on loans for the marketing cost.
Yet, we aren’t able to find out the effective marketing strategies with low cost
requirement.
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 c) No online order and home delivery services: Recently, our company doesn’t have
online order and home delivery services for customers so, we may lose some
customers who prefer online orders and home delivery services.

4.3 OPPORTUNITIES

a) Women empowerment: Taaja focuses on using herbal products grown by

housewives such as aloe Vera which enhances women empowerment. Taaja enables
housewives to utilize their leisure time in doing some productive work like growing
fruits. Our country Nepal is a developing country. So our government lacks women
empowerment strategies. So Taaja will act as a mentor to bring women in right track
and help them recognize their strengths. This will also act as an example for other
women who spent their time doing nothing which eventually will encourage them to
do something productive and be independent.

b) Increasing health consciousness: Nowadays the products which are available in

market consist of harmful chemicals and preservatives which has been threat to
human health. So people are being more health conscious and their interest is being
developed in using fresh and organic products. Hence this will attract customers as
Taaja focuses on using medicinal herbs and seasonal fruits which creates no health
problems.

4.4 THREATS

a) Competition: There are many fruit juice center and herbal product store in market
that have their business links who regularly buy from them. So it can reduce our
company’s business. Greater competition among sellers in a lower product market
price. If the same product is produced by various producers, then the price would be
lower because buyers know they could get same product somewhere else.

b) Season variation: During winter season the demand of juice is less as compared to
summer season which decreases our company’s profitability. Our raw materials will
be left unused when there is less demand of our products which causes loss.

Despite of our weakness and threats, we can somehow minimize and overcome it through our
strong strength and opportunities.
Although we are a new brand in the market and have strong competitors like Patanjali, Ashmi
Herbal, we can easily get established in the market through our uniqueness. Since, we are
the only one company to provide fresh and preservatives free Aloe Vera Juice we can
certainly attract the health and beauty conscious people. Similarly, our marketing location can

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reduce the threat of seasonal variation. As we are recently supplying product on terai region
i.e. the places with hot climatic condition, our sales on winter season will slow down on very
less extend and also it can be balanced through our high sales on summer season.

5. PESTEL Analysis

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 Figure 5.1: PESTEL Analysis

5.1 Political Factors:

 There may be rise in the taxation value that may affect our profits and incomes.
 These factors include issues such as the rulings and guidelines from government
bodies on nutritional information on food and drinks.
 Due to the political stability of the country, there are always fluctuations in the plans
and policies that help in the business.
 Our business may effect due to various strikes that occur in the country.

5.2 Economic Factors:

 The company is using truck to transport raw materials to the processing plant and
finishing goods, so fuel is very important high risk due to crop facture, non-
availability of raw material because of pest attack etc.
 Money Supply, energy availability and cost, business cycle etc. would also affect the
Industry.
 Economic factors which impact on drinks include the level of taxation which either
positively or negatively effect on the level of its profits.

5.3 Social Factors:

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  Consumer’s preferences are shifting to healthy and organic products.
 People have become more educated so they are taking the healthy route.
 The young generation is also shifted from coke to fresh and healthy drinks.
 As the income of middle class increases, new consumers are more conscious about
health.
 The number of people using the organic products has increased because of awareness
of using them.

5.4 Technological Factors:

 Better technology increases the life of the product.
 Our company can be easily promoted by the use of social media like facebook,
twitter, instagram, etc.
 Good and advanced technology also helps us in smooth interaction with the
consumers.
 Developing new ways of disturbing our products and engaging with the customers.
 Technology helps in saving cost and time and also controls the implications that may
rise.

5.5 Environmental Factors

 Consumers have become more aware of the need to abide by the need of sustaining
environment.
 Our company is promoting organic products as a set of practices in which the use of
external inputs is minimized.
 Synthetic pesticides, chemical fertilizers, synthetic preservatives, pharmaceuticals,
GM organisms, sewage sludge and irradiation are all excluded.
 The company mainly focuses on seasonal raw materials for the production of the
product so recycling and reusing the products can be obtained.
 Laws regulating the environmental pollution can be seen with the proper waste
management system.

5.6 Legal Factors

 Our company focuses on the legal requirement with regards to the business operation.
 Areas such as company law, environmental law, investment regulation and also
certain criteria with regards to the industry are carefully examined and considered.
 Consideration of necessary regulations for the production, processing and marketing
of raw materials and products can be obtained.
 Labor laws and health and safety laws are ensured for the safety of the business and
the workers.

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  Following the proper protection and laws can improve the standard and the image of
the business.

In conclusion, PESTEL analysis is performed to understand external environmental factors to

that impact our business. This analysis helps for examining the external environment that we
must monitor to lead our business strategically. PESTEL is an strategic tool in that analyzes
six different external factors that can affect our business. PESTEL analysis helps for business
by understanding the market growth and decline and business position. Although we have
various social, political and economic factors affecting the business, we can get established in
the market and can increase the chances of our business being successful by the use of
strategic plan.

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 6. Porter’s Five Forces Model

Figure 6.1: Porter’s Five Forces Model

6.1 Rivalry among the competitors

As establishment of “Taaja”, there are similar companies such as Herbal Ashmi located in
New Baneshwor, New Bibek Enterprises Pvt. Ltd (multilevel marketing company) located in
ringroad, Latitpur and many other juice shops. As our product is new in market, the exiting
companies are well established in terms of marketing as many well-known people worked on
it and the customers are also loyal as it is well-known companies. But, as our company start,
we use herbal plants for the production of juices and the remaining residue is use for the
production of scrub. Using herbal plants only, the quality of our product will be excellent as it
is good for health and the customer will also be loyal. As the product is good, the well-known
people as well as mall and supermarket also help in marketing of the product.

6.2 Bargaining power of buyer

We all have suppliers, whether it is a raw material, knowledge support or physical staff labor.
Marketers know that a great deal of research and consultation will be done in order to attain
the best suppliers at the best price.
In case of “Taaja”, the suppliers are the housewives, who take care of the plants/herbs. The
amount of raw material is made specific to the housewives so that they can fulfill our demand
as require. Except the housewives, we can import raw material from nursery also but in that
case it will be little costlier than before as well as decrease women empowerment.

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6.3 Bargaining power of supplier
As a new company, the buyers of “Taaja” products are the housewives, who take care of the
plants/herbs, and their families, patient suffering from diabetics, blood pressure, skin
diseases, gastritis, etc. and the people who care about their skin and body appearance such as
models, actors/actress and also teenagers.

As the buyers are from different field and age group, they can’t afford same prices, so the
prices are determining in such a way that all the customer can afford and use it. And also
buyers are well informed about the material used and about the preservatives not been used.

6.4 Threat of new entrants

The threats of new entrant for Taaja are high. This business requires less capital investment
and manpower. Also, the product manufacturing technology is simple as the machineries
involved are easy to operate and production process is simple that doesn’t require highly
skilled and expert manpower. Furthermore, recent attraction of people towards fresh and
organic products and its growing market can encourage people to enter as our competitors.
But, as we are the first company to provide fresh organic juices and scrubs, people can have
more trust on our product which could decrease the effect of having new entrants to some
extent.

6.5 Threat of substitute products or services

The possibility of having substitute is medium. The existence of products outside of the realm
of the common product boundaries increases the number of customers that switch to
alternatives. There are various juice shops in market. If those substitute lower their prices in
market than our company Taaja will have to lower the prices of our products in market which
eventually limits our benefits. If the prices of alternative products are more attractive than our
customer number will be decreased. These create lots of pressure and competition in market.
If another industry offers similar benefits to customers as our products, then our company’s
profitability will be at risk. Therefore, our company Taaja is trying to inspire brand loyalty
through its marketing efforts, product quality, and support services to reduce this threat.

Porter’s five forces Influence of forces

Threat of new entrants High
Bargaining power of supplier Low
Bargaining power of buyer Low

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Threat of substitute product Medium
Rivalry among competitors Medium

Thus from Porter’s five forces model, we can analyze that the threat of new entrants is high
of our company as our business requires less capital investment and manpower and product
manufacturing technology. So there are fewer barriers for entry of new entrants and recent
attraction of people towards fresh and organic products invites more entrants. Hence this can
be reduced if we do good marketing of our products which will attract customers to buy our
products as it is free from harmful chemicals and preservatives. Similarly threat of substitute
product also can be reduced if people can differentiate how healthy our product is. Then they
will not switch to other products.

7. Product Description

The very first product of Taaja is fresh juice which is 100% natural and preservatives and
chemicals free. Taaja Aloe Vera Care Juice is prepared by directly grinding the freshly

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 brought Aloe Vera from our raw materials suppliers. The aloe vera is grinded up and mixed
up with certain amount of water and then packed in the packaging boxes.

S. Product Material Flavor Packaging Type Sizes Of Color

N Product
1. Taaja Aloe Fresh Aloe Aloe Vera Boxes like real 250 mL, Jade Green
Vera care Vera leaves juice bottle 500mL, 1L
Juice
.
Table 7.1: Product Description

According to Medical Science, each individual needs 8 ounces of aloe vera juice per day. So
each 250ml consists of 8 ounces. Thus our packaging is done accordingly.

S.N. Sizes of product(ml) Equivalent ounces

1 250 8
2 500 16
3 1000 32

Table 7.2: Product Packaging

Taaja Aloe Vera Care Juice is 100% natural which for sure uplifts the quality of life of
normal people as it is available at low price so that it becomes affordable to all class of
people.
Our specialty: Our juice is very beneficial for health conscious people because:
 100% pure
 No preservatives
 No added sugar
 Keeps body hydrated
 Makes clear skin
 Helps in digestion
 Natural flavors

Our product will also have some unique color coding of Jade Green. The freshness everybody
can taste is what our product actually is.

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 8. Marketing Plan (4P’s, Guerrilla, Competitors Analysis)

8.1 MARKETNG OBJECTIVES

The marketing objectives of our business plan are as follows:

 To achieve revenue growth of 10% per year for the next four years.

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  To increase our market’s share by 5% by 2021
 To add 1,000 new customers within two years
 To launch at least 5 new products in the next year
 To increase the number of customer’s enquiries
 To reduce the order delivery time by 10%
 To improve the brand recognition amongst the customers
 To maintain and improve a good relationship with the customers

8.2 MARKET SEGMENTATION

Market Segmentation is the process in marketing of dividing a market into distinct subsets
(segments) that behave in the same way or have similar needs.
Variables used for segmentation:
1) Geographic Variables
2) Demographic Variables
3) Psychographic Variables
4) Behavioral Variables

1) Geographical variables
 We will seek the customers both inside and outside the city.
 Metropolitan cities, major cities/towns near Itahari
 Density of Area: Urban, Semi-urban, and Rural.
 Climate: Tropical

2) Demographic variables
 Age- all age group
 Gender- Both male and female
 Family size- every size
 Education- all group
 Income-middle and high end consumer
 Occupation- student, working and retired people
 Nationality/race- everyone
 Language- all language

3) Psychographic variables:
a) Lifestyle:

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 People focusing on healthy lifestyle prefer to have our juice as they are more conscious
towards health and want to live healthy life.
b) Personality:

From our survey we found creative and positive people were attracted to our
product.
c) Social status:

Generally, people with high social status prefer our product as there were found to be
more conscious towards their health and beauty due to which they were more prioritizing
organic products.
d) Behavior Variables:
 Purchase occasion: Regular occasion
 Benefit Sought: Quality and economy
 Usage Rate: Medium and high user
 Loyalty Rate: Strong
 Attitude towards product: Enthusiastic and positive

8.3 4P’s of Marketing

1. PRODUCT
Product of “Taaja” is fresh juice. As in today’s world, many harmful preservatives have been
added to the juices which affect the health but, in “Taaja” none preservative is added in its
product which is beneficial for customer’s health as well as it cost less as costly ingredient is
not added.

S. N Product Material Flavor Packaging Type Sizes Of Color

Product
1. Taaja Aloe Fresh Aloe Aloe Vera Boxes like real 250 mL, Jade Green
Vera care Vera leaves juice bottle 500mL, 1L
Juice

Table 8.1: Product Description

2. PLACE
After the complete packaging of our product, we store it in our store room for its distribution
to the market. The store rooms are on the same building where we manufacture and process
our product. We will maintain certain room temperature and store the juice inside the fridge.
Taaja Aloe Vera juice are easily available at the groceries and retail stores of our allocated
marketing areas.

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 Recently, we are contacting only 7 wholesalers for the distribution of our products. The
wholesaler will further supply our products to the retail stores. We are renting 10 delivery
vans only for morning.

Producer Wholesaler Retailers Costumers

Figure 8.1: Distribution Channel

3. PROMOTION
For the promotion we will be applying following methods.

a) Guerilla Marketing:
We are placing attractive mini fountains in front of popular supermarkets.
The fountain will be enclosed inside glass shaped transparent structure where the water inside
the fountain will be of jade green color as our Aloe vera juice. The overall structure will
look as if the juice is spreading out of the glass. The glass will be labeled as “Taaja” with the
name of our products. For retail stores, we will provide some hanging pamphlets for the
promotion of our products.

b) Social Media:
We are promoting our product through the most popular social media Facebook and
instagram. We will create a page named” Taaja “containing information of our products. Also
we will conduct a photo contest on Facebook where the contests should post their photo by
holding our product with hashtag “Taaja” and share our page for participation. The photo
with maximum likes will be awarded with attractive gift hampers.

c) Stalls:
We will open some stalls in some popular supermarkets and places where we can find our
potential customers. We will provide free juices and brunches for the people trying our
product.
d) Offer on returning our empty bottles:
We have an attractive offer for our customers on returning the empty bottles of our juice.
On returning 25 bottles of 1L “Taaja Aloe vera” Juice you will get 1L Aloe vera juice for
free. Similarly, you can get a 250 ml of Juice for returning 10 empty bottles of same juice.
For 500 ml Taaja Juice, you can get a bottle of Taaja Aloe vera juice on returning 15 empty
bottles of 500ml Juice.

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 4. PRICING
As our product is used up on daily basis so our pricing is based on Value for Money market.
We provide high quality of product on low price so that everyone can afford healthy juice at
reasonable price.
We have estimated our products price as follows:
Product Quantity Price(Rs)

Tajaa Aloe Vera care Juice 1 litre 100

500ml 55
250ml 25

Table 8.2: Product Pricing

The price of the product for the customers is as mentioned above. Other competitors like
Patanjali costs Rs.320 per litre which is much higher than our product. As our product is used
daily so it is not good to apply opportunistic approach so we have applied value for money
approach.

9. Competitors Analysis

For thousands of years’ herbs have been used around the world to heat, cook, support beauty
and overall wellbeing. It is no different in Nepal where herbs are highly valued product due
to which number of competitor are more which is shown in table below:

S.N Company’s Name Location Entrepreneur Product

1. Herbal Ashmi Mahadevsthan marg, Mrs. Anshu Face pack, soap,

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 New baneshwor Dhungel cream, herbal tea,
etc.
2. Dekar Cosmetics Belchowk, Mr. Durga Prasad Gulab jal, papaya
Narayangarh, Gautam facial kit, face wash,
Chitwan etc.
3. New Bibek Enterprises Ringroad, Lalitpur DXN-Nepal Juice like aloevita,
Pvt. Ltd (multilevel apple, etc, tea, etc
marketing
company)

Table 9.1: Competitors Analysis

10. Organization & HR Plan

10.1 Company Ownership

Taaja is a product based company which is started on a partnership of 6 persons. The co-
founders of the company are:
1. Ishika Regmi: Chief Executive Officer
2. Sandhya Lamichhane: Chief Operating Officer
3. Sudikshya Shrestha: Chief Financial Officer

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 4. Anuja Neupane: Head of Marketing Department
5. Sudha Shrestha: Head of Sales Department
6. Nimisha Gautam: Head of Production Department

10.2 Organizational Structure

Chief Executive Officer

Chief Operating Officer

Chief Financial Officer

Marketing Courier Technical

Department Department Department

Figure 10.1: Organizational Structure

10.3 Salary Information

Co-founder and Staffs Salary

CEO(Co-founder) Rs. 80,000/ month
COO and CFO (Co-founder) Rs. 75,000/ month
MD, SD and PD (Co-founder) Rs. 70,000/ month
4 labours Rs. 450/ day

Table 10.1 Salary Information

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 11. Financial Plan

Our total investment is supposed to be Nrs.30 lakhs with 100% equity.

SN No. of Partners Total Investment by each Total Share of each
Partner Partner
1. 6 NRs. 5,00,000 16.67%

Table 11.1: Total investment and share by each partner

11.1 Balance Sheet

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 Taaja Aloe Vera Care Juice
Balance Sheet
As at the end of 2019(Dec 31)
Current Assets
Table 11.2: Balance Sheet

11.2 Income Statement

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 Taaja Aloe Vera Care Juice
Profit and Los Statement
For the Period ended 2019 December
Table 11.3: Income Statement

12. Conclusion

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Taaja’s fresh aloe vera is 100% natural juice in which no preservatives, color and any other
harmful chemicals are added which for sure uplifts the quality of life of normal people as it is
available at low price so that it becomes affordable to all class of people. As in today’s world
people are more conscious about health so they prefer drinking juices with no preservatives
and harmful chemicals instead of high fat and cholesterol consisting milk on daily basis.
There are a lot of benefits of drinking aloe vera juices like:
 It keeps the body hydrated
 Good functioning of liver
 Good for constipation
 For clear skin
 Digestive benefits and many more

As our product is 100% pure and free from preservatives we are very certain that “TAAJA”
can have good market share despite of strong competitors. Low capital investment and low
HR requirement makes the business simpler, economical and decrease its risk level.
The net profit to assets ratio (ROA) is 96% and the net profit to equity ratio (ROE) is 165%.
Here we can state that our ROA and ROE are at good range. Hence, it is safe for the
investment as Taaja can easily earn profit after it have better market coverage.
Also, we are planning to extend the business by adding other fruits juices and natural beauty
products after establishing our brand in the market with annual growth rate of 5% in market
coverage and 10% in revenue collection for four years.

13. Annexure

23
The daily distribution will be carried out as mentioned in the table below:
S.N Marketing No. of Address of Delivery Delivery Quantity
Cites wholesalers wholesalers vans Time of Juices
delivered
1 Dharan 2 Phusre 2 3:30 Am 400
Bagarkot 1 3:00 Am 200
2 Biratnagar 2 Kanchanbaari 2 3:30 Am 300
Pichara 1 3:00 Am 200
3 Jhapa 2 Dharmapur 2 3:00 Am 350
Budhabare 1 2:30 Am 150
4 Itahari 1 Labipur 1 3:45 Am 200

Table 13.1: Distribution Process

Recent Market Value of aloe vera = Rs 100/kg
Assume,
1kg of aloe vera produces 2L of juice.
Production per day is 1000L
Then,
Cost of aloe vera for Taaja = Rs 100/ kg X 500 kg
= Rs 50,000

Packaging cost for juice:

Product Quantity Units Rs. / units Cost (Rs.)
1L 400 Rs. 4/ unit 1600
Taaja Aloe Vera Care Juice 500 mL 1000 Rs. 3/ unit 3000
250 mL 400 Rs. 3/ unit 1200
Total 1800 5800

Table 13.2: Product, Quantity Units and Packaging Cost

Items Cost
Grinder Rs. 50,000
Mixer Rs. 50,000
Transportation Rs. 15,000/ day
Rent Rs. 20,000/ month
Maintenance Cost Rs. 25000/ year
Water Rs. 500/ day

24
 Table 13.3: Cost of Items
Assume,
Machine works for 5 years efficiently.
100000
Each unit costs =
5 x 365 x 1800
=Rs. 0.30

Price per unit of 1L:

Items Cost per unit for 1l juice

Aloe vera Rs. 50

Packing Rs. 4
Transportation 15000
Rs. =Rs 8.33
1800
Electricity Rs. (10/unit x20 unit)/1800=Rs. 200/1800=Rs. 0.5
Salary 80000+75000+3 x 70000
Rs.
450 x 4+ ( 30 )
=Rs . 34.91≈
400
Rs.35
Maintenance (25000/365)
Rs. =Rs. 0.17
400
Water Rs. 2
Total cost/L Rs. 100

Table 13.4: Per Unit Cost

∴ Price of aloe vera juice for:

Product Quantity Units Rs. Cost (Rs.)
1L 400 100 40,000
Taaja Aloe Vera Care Juice 500 mL 1000 55 55,000
250 mL 400 25 10,000
Total 1800 105,000

Table 13.5: Price of aloe vera juice

∴ Total revenue per day= 100 x 400+55 x 1000+25 x 400

=Rs. 105,000

25
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EuWeVquQfbA
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26
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cg
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%20marketing%20example&oq=4ps%20of%20marketing&gs_l=psy-
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vHovKGJr7Sw
%3A1581821149053&source=lnms&tbm=isch&sa=X&ved=2ahUKEwjq27_9htXnA
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27