UNIVERSITY OF DAR ES SALAAM

BUSINESS SCHOOL
DEPARTMENT OF MARKETING

MK 336; BUSINESS PLANNING

COURSE INSTRUCTOR; MR.FRED P. OKANGI
GROUP ASSIGNMENT

GROUP PARTICIPANTS
N A M E REG. NUMBER C O U R S E
M U L L A C A S T R O 2016-04-02825 B C O M I N H R M
SEMWANDE DOREEN J 2016-04-02803 B C O M I N F N
VICENT AIDAN JUNIOUR 2016-04-02717 B C O M IN B &F s
C H A K U P E W A A B I L I 2016-04-02825 B C O M I N H R M
N J ELLA A SA J ILE AN Y IG U LIL E 2016-04-02765 B C O M I N F N

QUESTION
To prepare business plan

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EXECUTIVE SUMMARY

MULLA & DEDE is a small ice cream and frozen yogurt shop with a delivery service located At
University of Dar es Salaam cafeteria. It is extremely convenient for customers to have a place
where they can get ice cream and/or frozen yogurt in one store and also have it delivered.
MULLA& DEDE will be located in the city of Dar es Salaam because there is a high demand for
frozen treats. There are also thousands of college students who would love a frozen treat, but
don’t have the time to walk or drive to get it due to their busy schedules; therefore, the delivery
service will be extremely beneficial. Our hours of operation will be Monday-Thursday and
Sunday 11am-10pm and Friday-Saturday 11am-11pm. Also, one day a month we will take
twenty five percent of the profits we make that day and donate the money to local charities. We
want people to know that MULLA & DEDE cares not only for its customers but for the
community as well.

The love for the ice cream is very high especially for the student as well as staff in general
MULLA & DEDE lce cream Company will be a service lce cream shop that brings a warm
environment to everyone, it will open in spring, when the weather gets warmer and the crave,
desire for lce cream.lt will be located within the University of Dar es Salaam in the cafeteria
compound, we decide to allocate our business in the university compound due to high
availability of customers (students) and completely lack of competitors.

To make our company well known, we plan on doing as much advertising as possible. We will
put ads out in the local newspapers, online, and all around the city. We will also spread the word
through Facebook and other social media sights. People will also be given coupons. We also
want people to realize that M&D is a place with excellent customer service and quality products.
We are determined to see MULLA & DEDE succeed, so we will do whatever it takes to ensure
this happens.

In order to have the best ice cream/frozen yogurt store and delivery service, there are many
details that go into running the business. M&D will not be going around selling frozen treats in
an ice cream truck; it will be delivered to the customers who order it through our store. It will be
delivered in a customized Motorcycle with freezers to ensure the ice cream and frozen yogurt

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stay cold. We will have a garage next to the store to park the Motorcycle when it’s not being
used. We charge a delivery fee and tips are highly recommended. We are getting our ice cream,
frozen yogurt, and toppings from local distributers such as Azam Ice Cream and Dairlyland  Ice
cream understand that there are multiple ice cream and frozen yogurt shops in the city of Dar es
Salaam, but we believe that by selling both frozen yogurt and ice cream, as well as having a
delivery service, M&D will be the most talked about place in University of Dar es Salaam
Compound

In order to start M&D, we will be getting a Small Business Administration (SBA) loan of
10,000,000 Tshs and the four of us will each pay 2,500,000 Tshs. We have multiple expenses
that need to be taken care of in order to start our business. Therefore, the SBA loan is necessary
for the creation of M&D Ice Cream Company.

We predict our first year sales will reach approximately 50,000,000 and climb to over
80,000,000 by the end of the second year.  Despite an initial loss in year one, we expect
to become profitable by year two without endangering our cash reserves.  According to our
marketing research, these sales should be easily attainable by even a startup scoop shop. Our
overall financial model is conservative and it emphasizes long-term opportunities in the local
market over quick returns.

Project costs are projected to be 15 million which includes leasehold improvements (build out of
the shop), equipment purchases, opening inventory, purchases of motorcycles and working
capital needs.

Investors will benefit from the profit accumulated from the business operation, since M&D
comprises of four share holders where by profit generated will be distributed according to their
capital contribution, Mulla and Dede are the major shareholders therefore their profit contributed
will be higher compared to minor shareholders that is Asajile, and Aidan.

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Table of Contents
EXECUTIVE SUMMARY1

TABLE OF CONTENTS…………………………………………………………………………………..

BUSINESS DESCRPTION……………………………………………………………………………………..1

MARKETING SEGMENT……………………………………………………………………………… …....2

OPERATION PLAN…………………………………………………………………………………….………3

MANAGERIAL PLAN……………………………………………………………………………………….…4

FINANCIAL PLAN……………………………………………………………………………………………... 9

CRITICAL RISK SEGMENTS ………………………………………………………………………………11

MILESTONE SCHEDULE SEGMENT …………………………………………………………………..15

APPENDIX AND/OR BIBLIOGRAPH SEGMENT…………………………………………………..22

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Business Description
MULLA & DEDE was established in January 5 2019 located in the City of Dar es Salaam, at the
University of Dar es Salaam Company. M&D is a friendly managed restaurant whose owner,
Doreen Semwande, Castro Mulla, Aidan Anyigulile, Njella Asajile brings over 5 years of
managerial experience in the Ice Cream Industry. M&D serves homemade recipes including
mango, coffee and coconut open from 6:30 am until 9:00 pm seven days a week. M&D is a full-
service friendly ice-cream parlor resembling a country-style kitchen that is clean, family friendly
and geared towards social and business gatherings. The decor is a genuine Americana theme
including white lace curtains, ivy stenciling, handmade patriotic hangings, an old wooden radio,
a soda fountain, nostalgic pictures of Coca-Cola bottles and classic cars. There is no similar
dining experience within Tanzania. M&D is favorably located at University of Dar es Salaam
within Cafeteria compound. The restaurant contains approximately 1200 square feet of
commercial space.
Mission
To be a company that inspires and fulfills your curiosity
Vision
To sell ice cream in a fast, friendly environment that appeals to pride conscious, health minded
consumers.
Industry analysis
Micro variables that can and able to affect M&D operation in a short run and are not within our
power to control or manage including the following variables Customers, Suppliers, Price of
substitute, government policies and practices. And speaking of Macro economic variables that
are not within our power to control and manage but can and most often do affect our business
operation in long run including the following Technology, Political environment, State of
Economy, Inflation and Interest rate.

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 MULLA & DEDE BUSINESS MODEL

KEY PARTNERS KEY ACTIVITIES VALUE CUSTOMER CUSTOMER

PROPOSITION RELATIONSHIP SEGMENTS
CAFETERIA PRODUCTION & S
OWNERS SALES CHEAP HEALTHIER STUDENTS
ICE CREAM EVEN PERSONAL
AZAM MANAGE IN HARD TIMES INTERACTION STAFF
WEBSITE, IN STORE MEMBERS
COMPANY
EASY ORDERING
ONLINE REVIEWS,
DAIRYLAND
ORDERS AND CONVENIENCE RATING AND
COMPANY FEEDBACK
THE
COLD TASTY ICE
SUPPLIERS FOR DISTRIBUTION CREAM ON YOUR
GROCERIES & OF PRODUCT FINGER TIPS
PACKAGING
RESEARCH AND HYGIENE
MATERIALS
DEVELOPMANT
CONCISTENCY
KEY RESOURCES CHANNELS
VARIETY
FINANCE (QUALITY ICE DIRECT
CREAM PRODUCT) SELLING
INGREDIENT
SOCIAL
BOOTH AND
MEDIA
EQUIPMENTS
EVENTS
WEBSITE

COST STRUCTURE REVENUE STREAM

COST DRIVEN DIRECT SELLING

FIXED COST (LABOUR, RENT) DELIVERY FEE FROM FINAL CONSUMER

PAY ICE CREAM PROVIDERS (OPERATIONAL COST)

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VALUE PROPOSITION
This answer the question what are building and for who it’s not about our product or idea. It’s
about solving a problem or a need for a customer. And our customers need is to be entertained at
all times. Qualitatively our company (MULLA & DEDE) will offer ice cream with additional
ingredients which will include variety of flavor such as lemonade and mango .We understand the
importance of hygiene therefore we will make it sure it’s our first priority so as so maintain our
customer belief. Also we will work to improve our product brand and design since they play big
role in attract new customers.

Quantitatively we will work to price our product to capture the need of our customer where by
majority of them will prefer low price product but at high quantity.

CUSTOMER SEGMENTS

Since we have decided to allocate our business into the university environment therefore we are
targeting two classes of customers. The first class is University students who our major client
forms 90% of our total customers. The second segment is composed of university staff which are
of different level of income and need which also affect their purchasing power for instance
university lectures and staff differ in their purchasing power and needs whereby they mostly
prefer to make orders and high amount of tips compare to cleaners and security personnel’s.

CUSTOMER RELATIONSHIP

We value our customer highly, since we cannot exist without them, they give us reason to exist
and continue to grow, Our Company will opt personal assistance where by our employees will
interact with our customer before the sale in case the customer has questions, during the sale and
even after the sale of our product we will be there. Also we will set up a dedicated personal
assistance to handle all the need and question of lectures and university staffs. Furth more we
will establish different tools for our client to give us reviews, rating and feedback regarding how
they feel about our service through establishment of suggestion box, So as to make our customer
need fulfilled.

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KEY ACTIVITIES

As the name speak for itself our business is establish mainly to sell ice cream to university
student and staffs with, healthier tasty and quality ice cream of different taste, fashion and brand.
At low price, in order to capture the market and satisfy our customer need of being entertained at
all times. Sales can be done through different ways such as direct sale where by transaction take
place at the shop. And delivery service where by a customer tells us where she or he is then we
send the particular product at place he or she chooses. Within university compound and hostels,
other activities include the following

Building Brand, Since our business is at early maturity stage therefore it’s no very well known
by the majority, We will conduct different events and advertisement in order to create more
customers since information is power. We will use different advertisement platforms to spread
the information, for instance through the use of Instagram, WhatsApp and website which they
are mostly used by university students in order to make our brand famous.

Customer Care, Any business needs a good customer care service for it to grow, since customer
is very delicate object and needs to be taken very carefully, Since he can use information that he
has about our business to ruin or expand our market base, if the customer has enjoyed our service
then he can bring good reputation to our business by telling others good things about our ice
cream but in case of any problem or misunderstanding he can tell us then we can take care of a
problem in good manner instead of posting it on social media.

KEY PARTNERS

In order for us to conduct our business there are key partner who will help us to conduct our
business and give us a chance to continue with core issues, the following are some of key
partners who assist us in our day to day activities,

Cafeteria owners, since all university cafeteria are owned by individual, we will enter into to a
contract where we will pay them rent at the end of every month and in return they will provide us
with space to conduct our business, and endless supply of electricity which will help us runs our
machines (refrigerators).we choose cafeteria as place to conduct our business because, first there
is huge number of people going there every day, Second accessibility whereby to reach any of
three cafeteria is easy, and lastly there is constant supply of water and electricity

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Azam company, our second most important partner is Azam company located in Dar es salaam
where they will provide us with endless supply of different ice cream products, In addition to
that Azam company provide free transportation to any client who is buying in large quantity
therefore reducing transportation cost and delays in delivery. We chose Azam Company as our main
supplier because they offer the best ice cream product in the country and also they reputation precede

Dairyland company, this is an ice cream company located in Dar es Salaam which engage in
manufacturing of dairy products and lce cream, they offer an alternative to Azam company, also
they will provide us with endless supply of ice cream and dairy product of different taste and
fashion.

KEY RESOURCES

There are some asset that are the most important required to make our business model work, the
following are some of asset that will enable us to conduct business and continue flourish

Finance, as its meaning to provide fund or capital for the business, it’s not like our business is
going to start without means to provide us with different assets, finance can come from different
source it can be line of credit, Fromone’s own pocket, or partnership, in case of our company we
will use partnership as a way of raise fund that will enable us to purchase ice cream, buy
refrigerator’s,lce cream making machine and other necessary equipment’s

Human capital, our business will need skilled and well dedicated personnel’s in different stages
of production, starting with good ice cream maker and decor, sales person who will value our
customers highly.

Ingredient, also in our ice cream business we will not only offer the common chocolate and
vanilla flavor but we will make ice cream with different variety of flavor’s,starting with pumpkin
flavor, vegan and pineapple where by most of this will be new to majority of our customers

DISTRIBUTION CHANNELS

Starting with how the product will reach to us through one way distribution channel that means
direct from producer such as Azam Company straight to us then to the final consumer. This is

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easiest and safe means and cost efficiency since it just a matter of us making a phone call the
product is at our door step in a matter of minutes.

Also we will get our customers by two means, the first is through physical channel where by the
customer will visit us in our shop located in any of the cafeteria then transaction will take place.
Another means is through Virtual channel where by using web or mobile a customer can make
order of his or her choice and get a quickly delivery of ice cream in areas around university, for
most of university student and staffs will prefer a quick delivery due to nature of their work.

COST STRUCTURE

Cost driven, our business will operate under this structure at the beginning whereby we will try
to lower the cost to minimum as possible. For instance by purchasing large quantity of ice cream,
having few employees, taking care of our products by avoid spoilage or unnecessary spills.

The most cost full resource is to buy refrigerators, ice cream maker machine and pay an ice
cream specialist, and the most cost full activities will be paying rent cost and pay salary to all
delivery personnel’s. this is due to the fact that rent amount is constant regardless of the sales
level, and also employees expect constant salary at the end of the month regardless we have sold
many or few ice cream.

Also at the beginning we will incur much cost in terms of advertisement and promotions, for
instance printing of packages and brochure’s, also during limited offer promotions such as buy
two get one free, this will cost us since we will have to pay for the free provided ice cream.

Our cost structure can grouped into different groups such as follows

 Fixed Costs are unchanged across different applications, which include Rent,
Management Salary, Asset depreciation, Advertisement

 Variable Cost, vary depending on the amount of production of goods or services

which include, Purchases of Ice cream, Laborer’s wage

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  Operating Costs a company incur which are not related to the production of product,
which include, Buying delivery packages, Brochures printing, Direct marketing
expenses, Printing expenses, Travel cost.

Economic of Scale, this are advantage that a company gain or enjoy after increase level of
output, our company (MULLA & DEDE) will buy large quantity of lce cream from our supplies
whereby we may gain Cash discount this is due to on spot payment, trade discount due to
purchases of large quantity free transportation also due to high quantity purchased thus lower
general purchases cost, which will act as an advantages on our side.

REVENUE STREAM

Revenue these are income that a business has from its normal business activities, our company as
its specialize in sales of lce cream products therefore our source of income is from direct sale of
ice cream product., average total sales at the beginning is approximately 100 students a day with
the increasing of promotions and advertisement we expect average total sales per day will
increase,

Hence rise in revenue Direct sale will contribute up to 60% of our total revenue

Delivery fee from final consumer, our second source of income where by our customers will be
charged a delivery fee for every lce cream product that will be delivered to them. Delivery fee
will vary according to the distance and quantity purchased.

ENVIRONMENTAL SCANNING

Environmental scanning is necessary because there are rapid changes taking place in the
environment that has a great impact on the working of the business firm. Analysis of business
environment helps to identify strength weakness, opportunities and threats. SWOT analysis is
necessary for the survival and growth of every business enterprise.

SWOT analysis, (strength, weaknesses, opportunity and threat analysis) is a framework for
identifying and analyzing the internal and external factors that

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Reasons for environmental scanning

 Optimum use of resources:

Through environmental scanning will enable MULLA &DEDE to make optimum utilization of
scare human, natural and capital resources. Systematic analyses of business environment helps
the firm to reduce wastage and make optimum use of available resources, without understanding
the internal and external environment resources cannot be used in an effective manner.

 Survival and growth

Systematic analyses of business environment enables the firm to maximize their strength,
minimize the weakness, grab the opportunities and diffuse threats. This enables the firm to
survive and grow in the competitive business world.

 To plan long-term business strategy

MULLA and DEDE has short term and long-term objectives. Proper analyses of environmental
factors help the business to frame plans and policies that could help in easy accomplishment of
those organizational objectives. Without undertaking environmental scanning, the firm cannot
develop a strategy for business success.
 Environmental scanning aids decision-making:

An environmental analysis is an extremely important tool in understanding and decision making

in all situation of the business. Success of the M&D depends upon the precise decision making
ability. Study of environmental analyses enables us to select the best option for the success and
growth of the firm

Strengths of MULLA & DEDE Ice Creams Company.

Resources, a stock or supply of money, materials, staff and other asset that can be drawn on by a
person or organization in order to function effectively, our company will backed by current asset
and fixed asset plus employees who play a major role in provide product and customer care
service, our company will rely heavily on all of these resources to grow and for longtime
survival.

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Promotional Schemes, MULLA & DEDE regained their market through the Buy 1 Get one free
scheme that was launched which helped them get the necessary margins by looking at volumes
of sales. This move also helped them gain the attention of customers who had got distracted by
other brands.

Customer satisfaction, customers do say they like the service and give positive word of mouth
by recommending grooming services to others, hence expand our market much more this leads to
increase in additional revenue therefore our strength relies on employees to deliver best service
as possible to continue provide customer satisfaction.

Operational Streamlining, M&D restructured their product portfolio, cut down volumes and
economized the packaging while ensuring that quality remained un doubtful, this will help to
lower operation cost as much as possible but at the same time maximize customer satisfaction
through providing quality products.

Wide variety of unique ice cream and dessert flavors, MULLA & DEDE will offer ice cream
with additional ingredients which will include variety of flavor such as lemonade, coffee, peanut
butter cup, mango, banana split and coconut ice cream, all this flavors will be available at our
shop the ability of coming up with new flavors, where by the presence of many various flavor’s
in the market will lead to an increase in consumer size due to that it will be able to attain the
desires of the majority and meeting their utility and our shop only at very cheap price, since our
main focus is to entertain our customer, and all this flavors will differentiate us from others
competitors.

Social media websites, such as Face book, WhatsApp and Instagram offer companies away to
promote products and services in a more relaxed environment, This is direct marketing at its
best. Social networks connect with a world of potential customers that can view the company
from a different perspective. Rather than seeing the company as “trying to sell" something, the
social network can see a company that is in touch with people on a more personal level and help
our customer to know much more about our product the availability, cost and where bookings
can be made for us to come to your events

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Offering reasonable prices, since we know our customer where by majority of them are
students, we know their money circulation and purchasing power therefore we will price our
product at reasonable price so that each and every student need of being entertained can be
satisfied, we will try to lower our price as much as possible compare to our competitors in order
to win the whole ice cream market.

Weaknesses

That our business may need to overcome and minimize in order to be successful and flourish in
the years to come that are within our control including

Lack of established reputation, because we are a new business it is important to establish a

good reputation with the general public. Reputation can be the difference between success and
failure so in order to be successful we will form our reputation by the personal experiences that
individuals will have with our ice cream van as word of mouth is the best advertisement.
- By targeting as many events and neighborhoods as we can during the year
- We will gain a good reputation through advertising and our promotion campaign

Seasonal Demand, Ice creams are seasonal products and consumption increases more during
summer months while reduced significantly during winter. MULLA & DEDE which is primarily
into ice creams finds it difficult to manage the seasonal changes in demand which there are
unpredictable and affect our revenue collection outlet significantly, for instance during June ,July
and August where the weather is not very comfortable for our ice cream business
Packaging, Products like ice creams, frozen vegetables etc. which are what constitutes the major
portfolio of MULLA&DEDE Company are all perishable in nature and a lot of care and research
has to be done on the packaging that can increase their shelf life. There is also a risk of melting
and damage when in transit as well as if power fails at the location of storage. All this makes
packaging a costly as well as the critical aspect of the quality in the case of M&D products.

Distribution Challenges, The biggest challenge for MULLA&DEDE is the distribution. The
intermittent power failures at the outlets, the high cost of using freezer vehicles for transportation
and inability to cover the geographic spread that M&D Company continues to face which all
contribute to high operational cost

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Difficulties in penetrating a new market, newly established company having less market
simply because it’s still at the early stage therefore it’s not known by the majority of people,
therefore to shift peoples mindset to start believe and use your product requires massive
promotions and advertising program to inform and remind these people about availability of a
new product, this is constrained by insufficient fund to promote and advertise the product.
Another potential weakness is a lack of experience owning and managing ice cream
business, due to the fact that we are new in this ice cream business which may affect our
decision during beginning or at the early stages whereby we may make irrational decision
concerning business strategies or allocation of resources, this problem will be overcome as times
go on since we will be gaining experience.

The company is heavily dependent upon advertising to shape consumer opinion and drive
traditional sales. This can lead to high marketing costs with a questionable return on
investment. Advertising and promotion are very cost full especially when a business is still at
early stages therefore if we concentrate much on advertising and promotion measures we may
end up with loss which may affect our survival.
Financial Weaknesses, High costs of doing business and limited cash flow are among common
financial weaknesses. In Ice cream business, we will need expensive equipment, assets, facilities
and materials to operate. A lack of access to loans or equity investments is a related weakness.
And if our business activities won’t generate substantial monthly cash inflow to overcome our
costs of doing business, we may face a major uphill climb in generating profit.

Opportunities of the Business

Favorable Climate, due to warm climate in Dar es Salaam ice cream sales will be in demand for
most months of the year, except there will be low demand in some few month such as August,
therefore we are confidence enough that this kind of climate suit our product and we will have
constant market outlet to sell our product hence boost our revenue collection.

Presence of a large young population, where by the presence of large youth population tends to
act as an opportunity to sell more products due to that they are the ones who demand mostly of

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such stuffs especially due to that they are sweet and also pleasure most of the young children so
this enables a good market for the cold stuff products

Change In temperature, where the temperature such as of Dar es Salaam tends to motivate the
people to consume more cold stuffs so as to cool their temperatures due to extreme hot
temperatures throughout the day, so this tends to serve as an opportunity especially for us
MULLA & DEDE to sell more of our ice cream’s and yoghurts due to assurance of the market
demand caused by the temperature. The consumption of Ice cream and frozen yoghurt in Dar es
Salaam is increasing due to the temperature change so tend to increase demands especially in
hotels, restaurants, road sides bicycles and various other occasions, so us as M&D produces the
ice creams and yoghurt with good taste at a reasonable price and so it motivates customers and
also may lead to opportunities for people to be able to be employed once we manage to establish
various other different branches

Growing of ice cream market, where by the growth of companies such as Azam which also
sells ice creams tends to motivate us to and show us of the presence of an available market
within the community and also the conditions such as low prices which are affordable to the
consumers tends to rise and become more of an opportunity for us as producers.

Threats this are the external conditions which could damage the objective of the M&D
Company within the market,

The threat of various national and international competitors such as Azam, frosty, dairlyland
which most of this firms are very familiar to the market hence they hold a huge advantage to the
market than us and have a wide coverage plus a representable reputation so this may act as a
setback to our business within the society.

The country’s prolonged political transitions, uncertain economic situations, labor unions and
load shedding has adversely affected the business environment in the country where as it has led

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to many of the firms closing down or failing to produce more efficiently hence leading to a slow
decline to different firms within the economy and a great threat.

Presence of low income population, where by most people in the third world countries are the
ones who are poor, so due to this they end have having more needs which exceed their capability
to handle hence reducing their ability to consume products such as ice creams and yoghurts
which are not so necessary to them so as they can be able to consume such needs due to that it
may lead to using excess money which could have settle or met their basic needs.

Threat of substitutes, where by the presence of substitute products such as cold juice, soda and
water tends to be more of a threat to the ice cream industry due to that most of those other
products are a wide coverage and are commonly known by most of the people so this such
products such as Coca-Cola, Fanta, Pepsi and Kilimanjaro pure drinking water reduce the ice
cream market demand.

MARKET ASSESSMENT

Is a detailed and objective evaluation of the potential of a new product, new business idea, or
new environment? It is a comprehensive analysis of environment forces, markets trends, entry
barriers, competition, risk, opportunities and the company resources and constraints. Whether
thinking of venturing into a new market launching a new product, conducting market assessment
is the crucial step in determining if there is a need or potential customer base for your customer.

A well-executed market assessment will enable MULLA & DEDE ICE CREAM COMPANY to
decide whether to use limited resources and to go after markets opportunities that will provide
the returns on our investment and failure to conduct proper market assessment could return in
wastage of resources, missed opportunities,, poor return on investment and substantial financial
losses which could be detrimental to the failure of the company.

Objectives of market assessment

Today’s markets trends are constantly shifting and changing, if the business want to keep up with
current market trends and maintain competitive edge, then conducting market assessment on
regular basis is more important than ever

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Identifying potential customers, inorder to identify potential new customers, you first
understand who is our customer as well as key demographics, when looking at ice cream product
we consider the questions like who will use our product?, what is the age range of our
customers?, are they predominantly male or female?, what is their level of income, marital status
and demographical location. Understanding these objectives will help our business to target
customers effectively.

Develop new effective strategies, based on market assessment results we can use more
informed decisions regarding the pricing, distribution, channels, markets mediums, or to identify
opportunities to introduce a new product or services , all this give chance or opportunity to
expand or reduce the market

To solve the biggest business challenges, market assessment enable to solve the identified
problems in our business where by through conducting marketing assessment helps to determine
the source of the issues or challenges of business example by conducting assessment you can
determine if the competitors entered in the markets or if brand awareness has fallen short,
causing the decrease of sales

Prepare possible business expansion, for the purpose of MULLA & DEDE ICE CREAM
SHOP to expand market assessment is inevitable, because through it offer opportunity to test the
market if there is room for a new product and to find the best location to open new store.

Identify new business opportunities, conducting market research may help you discover new
markets that are under serviced or demand service, also identify changing markets trends due to
new housing construction, increased level of education, or other changes that will bring new
opportunities for our business

All in all, market assessment isn’t just for startup business of all shapes, size, scope, industry and
experience levels can benefits from markets assessment like to learn about existing customers,
identifying issues and solve problem and even to explore new opportunities that pave the way for
business growth

Target market

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MULLA & DEDE Company customer will be segmented into two strata the first one is for
University staff that includes all employees working in University surroundings which includes
more than 2000 employees, such as lectures, technicians other University staff. Others workers
Found in University surrounds including security personnel’s,cleaners, and cafeteria workers this
strata will contribute to our minor customers

The second strata is for all University students, this forms our major customers as University of
Dar es Salaam consist of more than 28,000 student in need of our products or services, M&D
intend to serve all students either from university of Dar es salaam and even from other nearby
Universities.

Market trend & growth

MULLA & DEDE Company will maintain the trend of our business through different method
first is that we will apply such as to discovery of different Ice cream and Yoghurts recipes from
time to time which will have different tastes, second we will use different Ice cream design
package and fashions according to particular trend or environment for instances during
valentines, Graduations and we will apply this design to our products, third mass media will help
M&D Company to trend even more since will post different attractive posters and images of our
products, lastly participation in different events occurs in the university weather its for academic
or recreation purposes such events including sport competitions, and debate programs this will
enable our business to grow not only to break-even point but to make supernormal profit in just a
short time.

Competitive analysis

MULLA&DEDE exist in the pure competition as there is number of competitorsin the ice cream
industry producing either similar products or substitute to our products, branded common ice
cream segment is constituted of two players, that is Azam Ice Company and Dairlyland
Company they are both allocated in Dar es Salaam offering their product national wide, for the
sake of our business we will focus to discuss about Azam ice cream company, whereby it’s a
multibillion dollar company with extensive muscles to advertise, supply and even to employ
expensive technology some of Azam Companystrengths including strong brand image, strong
distribution channels and strong promotion, and its weaknesses including items are generally a

19
bit pricy, reluctant in recent times regarding innovation. Also there some competitors who
produce substitute products such as soft drinks and juice they might not be a huge challenge to us
since level of utility provided by consuming our product is quite different compare to theirs,

The market for Ice cream product is growing sufficiently due to climatic conditions and large
number of youth so there are plenty of customers for all market players.

Market philosophy

MULLA&DEDE company will use marketing concept whereby we will produce our product to
fulfill the need of our customers, the reason behind is since customers but products which fulfill
their needs therefore M&D will conduct from time to time research so as to know our customers’
needs and wants and come out with the product to fulfill the same better than competitors by
doing so M&D establishes a relationship with customers and generate profit in the long run.

WE CREATE WHAT THEY NEED = BETTER BUSSINESS’

Market strategies

MULLA &DEDE will employ different strategies to relating to Product, Sales and distribution,
Pricing, Promotion with the fundamental goal of achieving a sustainablecompetitive advantage.

Product in the marketing mix of M&D Company

MULLA &DEDE is an established brand in University of Dar es Salaam with a strong market
value. It is one of the most popular as well as desirable brands in terms of dairy products. M&M
Ice Creams has a lot of variants in its product kitty to tempt its consumers like lemo cones, pack
tubs, cups, sticks, choco bars and ice candies.

These ice creams are easily available in different flavours like strawberry, litchi and pasta and
sizes like 120 ml, 50 ml, bulk packs, friend packs and combo packs to suit individual needs. Also
the company will introduce sugar-free ice cream for health-conscious consumers. M&D is a
trusted brand and its ice creams are made from fresh and real milk. The calcium and protein
content makes it a nutritional product. Packaging of any item is very important and M&D ice
cream packaging is very attractive.M&M Ice Cream includes

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M&DEpic Strawberry TwistM&DChoco CaramelOrange M&D VanillaMango
MarbleM&DFresh LitchiM&DBlack CurrantM&DlemonadeM&D Chocolate

Price in the Marketing mix of M&D Ice Cream

MULLA AND DEDE Ice Cream has kept a market-oriented pricing policy for selling its
products. M&D is a brand that believes in mass consumption and all its product prices are kept at
such levels that they can easily be purchased by its consumers.
At its onset, M&D Ice Cream adopted a penetration pricing policy and kept its product prices
marginally lower than the prices of its rival brands. The brand has maintained its low-cost
pricing strategy so that it could easily make inroads in new markets. M&D also offers periodic
discounts and incentives to attract customer interest and increase its sales. It believes in bulk
sales and generally offers incentives on bulk packs.
As it became popular and faced competition from competitors it also adopted a competitive
pricing strategy and kept product prices affordable and reasonable. This helped the cause of
M&D to a great extent and resulted in mass sales.

Promotions in the Marketing mix of M&D Ice Cream

MULLA & DEDE has adopted several marketing strategies to market its products in the
consumer market. Its above-the-line marketing is less compared to its below-the-line policy for
advertising its products because it does not want to spend excessively on marketing.
It is an established brand with very heavy footfall. The brand advertises via Social Media,
newspapers, magazines, hoardings, billboards through its longest and unique brand ambassador
and advertising character
M&D Ice Cream takes part in several events like distributing free products during University
events, or sports day. It is a firm believer of sales promotion activities, discount schemes and
trade promotions. Several discount options like 20% extra and one free with other are its favorite
marketing strategy.
M &D received recognition for its efforts. Pro-Biotic Ice Cream, which is sugar-free and its only
available to our stores.

21
Sales and Distribution in the Marketing mix of M&D Ice Cream
MULLA & DEDE Ice Cream is available in our University cafeterias that is cafeteria 1, cafeteria
2 and Coet. Head office of M&D Ice Cream is established at cafeteria 1. M&D Ice Cream is
manufactured at cafeteria 1 with absolute hygienic standards so that food safety can be ensured.
The brand has a well-spread distribution network that helps in transferring the products from
manufacturing outlets to retail outlets quite easily. It includes both procurement channels that are
responsible for collecting the ingredients from dairy co-operatives and other sources and the
distribution channel that helps in distribution of its end product which are located in other
campuses that is Magufuli and Mabibo campuses. It has such a strong and powerful distribution
channel that its products reach the consumer market easily in most parts of the University, M&D
has its own outlets where it sells its products exclusively that’s in cafeteria 1. In some campus,
sell M&D sells Ice Cream via mobile vans and carts also.

Sales projection

MULLA & DEDE company estimates sales for the first year that is 2019 to be approximately
80,000,000 sales will further increase in the second year that is 2020 due to rise in demand,
increase our financial muscles and storage outlets to 100,000,000 Tshs, and in the third year that
is 2021 sales will continue to grow to 120,000,000 since we will have enough experience, further
strengthening in our financial capacity due to increase in ability to borrow and more trained
personnel’s, more advertising campaigns.

EXPECTED OUTPUTS OF THE MARKETS ASSESSMENT

MULLA & DEDE as we deal ice cream product around the University of Dar es salaam our
expectation for output is 800 ice cream product per day in spite of there is greater demand for
customer due financial constraints we rely on our capacity to produce or supply.

22
ESTIMATION OF THE DEMAND, SUPPLY, DEMAND-SUPPLY GAP AND FIRMS
MARKET SHARE FOR MULLA & DEDE ICE CREAM

DEMAND SUPPLY GAP

LOCATION DEMAND SUPPLY DD-SS GAP

CAFÉ 1 400 375 25

CAFÉ 2 350 285 65

COET 250 140 110

TOTAL 1000 800 200

Generally the total demand for ice cream is high compared to the total supply that led to the
demand supply gap which is the difference between the total demand and total number of supply
of ice cream product where by the demand supply gap is 200 ice cream per day, the gap happen
due the following reasons such as :-

 Labour constraints,
 Financial constraints
 Storage capacity
 Raw material and equipment.
All this make our company to produce under or below the capacity.

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DEMAND ESTIMATES FOR THE FIRM BUSINESS
EST.MARKET SHARE DD EST.FOR THE FIRM
LOCATION DEMAND SUPPLY DD – SS GAP

CAFÉ 1 4 0 0 3 7 5 2 5 46.875% 3 7 0

CAFÉ 2 3 5 0 2 8 5 6 5 14.00% 2 5 0

C O E T 2 5 0 1 4 0 1 1 0 3 7 . 5 % 1 8 0

TOTAL 1 0 0 0 8 0 0 200 8 0 % 8 0 0

MULLA & DEDE Ice Cream Company Market share represent the percentage of an industry,
or markets total sales that’s is earned by a particular company over specified time period, Market
share is calculated by taking company sales over the period and dividing by total sales of the
industry over the same period. This metric is used to give general idea of the size of the company
in relation to its market and competitors. Our Company entails total of 80% market shares result
from revenue at 3 shops located in the University of Dar es Salaam main compass.

Demand estimate for the firm refers to total number of customers who are willing and able to
buy our Ice cream product at a specific price, demand for our ice cream product will be total
number of 800 customers from 3 different locations where we have located our shops.
Forecasting demand for our lce cream product will enable us to capture the market since we can
sell what is within our capacity.

METHODOLOGY FOR THE MARKETASSESSMENT

Is a system of broad principles or rules from which specific methods or procedures may be
derived to interpret or solve different problems within the scope of particular markets as our
centered business idea of MULLA & DEDE ICE CREAM SHOP we preferred to use various
methodologies for market assessment for the purpose of validating our business idea as follows.

24
Market observation, Is the qualitative method of collecting and analyzing information obtained
through direct or indirectly watching and observing others in natural or planned environments, as
our business ideas located within the university of Dar es salaam we direct observe from
cafeteria as our competitors for selling cold drinks this give us more confidence and experience
about the market availability and the nature of the customers.

Business survey, these are quantitative surveys in which we attempt to interview a wide range of
business exploring multiple aspects of employment, specific area that may be explored include
general business sector, structure and challenges, opportunities for mentorships, all this give our
business idea being very competitive and to grow simply due the effectively survey we tried to
study for the whole environment of the business.

Focus group discussions, MULLA & DEDE ICE CREAM SHOP we focused through group
discussion for the validity of idea and assess the participants perceptions of their current skills
and opportunities for employment and economic engagement so as increase knowledge for the
ideas we centered, example students as our core customers we face them to ask and share ideas
so as to understand their perceptions and to find where necessary to improve for the business
idea.

Questionnaire, is the set of printed or written questions with a choice of answers, devised for
purposes of a survey or statistical study .MULLA & DEDE ICE CREAM we deliberate to set
both closed and open questions to ask interviewee students as our major concern about our
business ideas whether is sensible or not before the implementation of the our business plan or
idea.

Literature review, is the scholarly paper, which includes the current knowledge including the
substantive findings as well as theoretical and methodological contributions to a particular topic,
literature review is the secondary sources and they do not report the original experimental work,
there for enable to make more references for validity of our idea of the business

25
OPERATION PLAN

MULLA & DEDE company operation plan is essential to the success of our business. It will be
important not just to would-be lenders and investors, but also to us, to management and to our
employee. MULLA & DEDE company operation plan is structured to be used for both internally
and externally use and it’s composed by the following important factors,

1) Input factor e.g. location, premises, technology, equipment, raw materials, suppliers’,
2) Process factor, e.g. Internally produced or outsourcing, transformation of raw material
3) Output factor, e.g. our final product
4) Distribution and payment factor

INPUTS FACTORS

Are inputs used to produce an output, or goods and services, they are resources a company
requires to attempt to generate a profit by producing goods and services, our company will use
resources the following to produce ice cream and achieve our basic aim which is to satisfy our
customers need of being entertained,

a) Location, This based on the environment where the business is taking place,
where as our business will be located within the university of Dar es salaam
campus, there are many reasons that influences us choose this place as our center
for business, among few including, availability of wide and ready market
(students, employees), hot condition in Dar es city in general ,proximity of both
suppliers and customers,
b) Premises, a house or building, together with its land and outbuildings, occupied
by a business or considered in an official context. At the beginning we will locate
our shops throughout university cafeteria where we will enter into a short term
contract maximum of one year to lease a small part at a low price until our market
base expand in years to come then we will shift into a more spaced area.
c) Technology, Our Company will devote its resources in using modern machines
and equipment’s which are energy and time efficient. We will buy equipment’s

26
 such Soft serve Ice cream mix, Commercial lce cream freezes, Dessert dishes,
Menu boards LED signs, and Disposable ice cream and frozen yoghurt cups
d) Raw Materials, are the input or resources that a company manufacture its
finished products, Since we aim at maximizing our customers satisfaction by
producing high quality products therefore our raw materials must be very
standard, our company will use already made lce cream from different suppliers
but also we will produce our own ice cream in order to differentiate our product
and creating more value by adding different flavor’s made of natural and fresh
fruits straight from the farm such as banana, tofu, mango and watermelon.
e) Suppliers, Our company will be mainly supplied by Azam and dairlyland and we
will impose positive relationship to build cohesiveness in business environment,
which enable us to be supplied goods on credit due to existence of good relation
also in terms of delivery procedures mostly we will use mobile phones where by
incased we are in need we will make a direct phone call to the company then they
will supply them to us at their own cost.
f) Quality control, In our company the issue of quality we take as the heart of our
organization that without it we cannot survive in the market, therefore we plan to
maintain offering the high quality ice cream so as to satisfy our customers
throughout the time.
g) Customer service, we value our customer through offering high degree of care
and helping them where they need help or any inqury, further more we plan to
offer or deriver our product to our especially university staffs around the campus
but we will charge them very small delivering costs100 Tshs per each delivery
trip.
h) Legal aspect, MULLA & DEDE company is the registered company under
BRELA that fulfill THE COMPANY ACT( CAP.212) ACT NO.12 OF 2002
that our company or organization is running or operating through observing and
behaving the government regulation.

27
PRODUCTION PROCESS

Generally involves the use of raw materials, machinery and manpower to create a product. Our
company will outsourcing some products from our main suppliers but also we will produce our
own unique ice cream product using fresh fruits from the farm which comes in variety of
different flavor’s, we will ensure that we continue to produce high quality products by maintain
quality control procedures before selling to our customers since customer beliefs is very delicate
and their tongue is very powerful, minimization of cost at every stage of production is our first
priority since were still at early stage of production for instance by paying reasonable wages,
switching some machines off when they are not in use, minimize the occurrence of leakage or
decay, purchase large quantity from our supplies also will help us to minimize cost,

DISTRIBUTION,

MULLA & DEDE Ice cream company will distribute ice cream product throughout all
University cafeterias, and offer delivery service to all our customers within the University
compound and of course with additional charge the product will be delivered as soon as possible
when the order is press this will demonstrate how focus we are to maximize our customers
satisfaction as well as our profit.

PERFORMANCE

Better performance of our company will give more confidence to extend our business in future
time and when our company is performing poor / failure to perform well then we will review
through the stages to make some improvement so as to make sure that our company is
performing well and generate profit. Since poor performing company is a bad sign to us that
something is wrong therefore something’s need to be changed a good performing company is
good sign not only to us as a company but also to external partners such as financial institution,
Supplier’s and even our customers that our company can be trusted..

28
MANAGEMENT PLAN,

ORGANIZATIONAL STRUCTURE.

Organizational structure where this defines how activities such as task allocations, coordination
and supervision are directed toward the achievement of organizational aims or goals. Where us
as an organization we have created our organizational structure in a way that we enhance
efficiency, flexibility, innovation and more caring so as to achieve a sustainable competitive
advantage to present competitors and the ones who might emerge in future.

MULA & DEDE ORGANIZATION STRUCRURE

PARTNERS

MANAGING
DIRECTOR

SUPERVISOR 1 SUPERVISOR 2

EMPLOYEE 1 EMPLOYEE 2 EMPLOYEE 3

FORM OF BUSINO

29
ORGANISATION.

MULLA & DEDE we implement the partnership form of business where as it is the business in
which two or more individuals tend to share management and profits. Generally the partners do
manage the company and assume responsibility for partnerships debts and other obligations. So
as for us the four of us act as partners and we have collective authority within the business hence
profits and management are shared equally.

STAFFING

Currently as for starters Mulla & Dede we intend to employ 2 skilled staffs and 3 unskilled staffs
where by this staffs would have to conduct various duties as seen bellow,

 Skilled staffs – would act as accountants and also may oversee the work as in to report to
the partners on the flow of the goods within the organization especially due to that the
partners do still study so may mostly not be able to be physically available to oversee the
activities conducted.

 Unskilled staffs – would have the duty of selling the ice-creams, preserving them in
fridges and also ensuring tidiness within the work office as to ensure the place is always
neat especially because food staffs are to be served in tidy areas.

But this is a layout for the office located only on one cafeteria but as we increase resources such
as capital and expand our market with a highly favorable demand we may increase the size of the
staff to accommodate the needs.

BUSINESS OPERATIONS.

Whereas the activities within the business will be conducted in a sort of fairly participation
among the partners and a chain command or also direct participation, whereas due to that we are
still growing we will be open to allowing the workers to express their ideas or reports towards
matters involving the business with the aim of getting the real picture of how activities are
conducted and hence increase the efficiency within the office.

All labour will be assigned their duties so as also to cover all the necessary activities to be
performed within the organization.

30
BUSINESS EXPERIENCE AND QUALIFICATION.

All of the four partners we have less experience in the ice cream industry that’s why we have
chosen to employ an expert who have been in the industry so as he may take us through how we
should conduct the business well and in a profitable manner. Hence the employed staff has to
have an experience of about 5 to 10 years within the industry and must atleast have various
qualifications such as studied in hospitality or marketing so as to have a huge customer
satisfaction.

PRE OPERATING ACTIVITIES.

 Business license, First and far most we intend to register our self to BRELA the
licensing and registration board so as to legally authorized as ice cream business and also
due to that we intend to expand in the near future then it is important for us to have a
business license with our name in it.

 Office/shop equipment, we are going to need various equipment’s so as to work with

example telephones, tables, chairs, fridges where all this are necessary for our business to
be able to run smoothly.

 Food handlers’ permit, whereas food stuffs are of high need to be well preserved but as
for the ice creams we are going to sell they need to be approved by TBS( Tanzania
Bureau of Standards).

 Leasing, where we are going to have to lease a place within the university cafeteria so as
to be able to operate because it would be more cost full to construct a new area and also
the cafeteria area has high population which we intend to supply.

31
EMPLOYEES WORK ENVIRONMENT AND SALARY

MULLA&DEDE Company currently we intend to pay our staffs sort of reasonable as due to that
we are still young and intend to increase as the customer base increase and the company grows.
The payments would be as follows

 Unskilled staffs – Tzs 100,000

 Skilled staffs – Tzs 250,000

For the partners we intend to split the profits obtained from the business operations. All this
will be paid during the end of each month.

Also the employees would have to work for 10 hours which is from 8 am to 6 pm. But as if for
any reason they would be absent for work they should inform the head in the work place so as to
re-schedule the duties and meet all the activities within the work place.

Sources of funds

As for MULLA &DEDE the main contribution of funds can be seen on the description below

 Partnership contribution- Tshs 20,000,000

 Loan from Donor-Tshs 5,000,000

USES OF FUNDS.

The funds that are generated by the business are to be used in purchasing the equipment’s for
work such as fridges to store the ice creams and also the other portion of the amount will be used
for purchasing the Azam ice cream products that will be sold at the ice cream shop.

32
MULLA & DEDE PROFOMA PROFIT AND LOSS

YEAR 1 YEAR 2 YEAR 3

66,840,00 97,760,00 113,402,00
SALES 0 0 0
DIRECT COST OF 17,378,00 25,418,00
SALES 0 0 28,350,000
OTHER COSTS OF
GOODS 0 0 0
TOTAL COST OF 17,378,00 25,418,00
SALES 0 0 28,350,000
49,462,00 72,342,00
GROSS MARGINS 0 0 85,051,000

GROSS MARGINS % 74% 74% 75%

EXPENSES
20,094,00 23,837,00
PAYROLL 0 0 30,784,000

DEPRECIATION 4,668,000 4,668,000 4,668,000

12,660,00 12,913,00
RENT 0 0 13,171,000
12,400,00 12,400,00
UTILITIES 0 0 12,400,000

INSURANCE 1,692,000 1,692,000 1,692,000

OTHER EXPENSES 8,150,000 4,801,000 4,801,000

TOTAL OPERATING 59,664,00 60,311,00
EXPENSES 0 0 67,516,000
-
PROFIT BEFORE 10,202,00 12,032,00
INTEREST AND TAX 0 0 17,535,000
- 16,700,00
EBITDA 5,534,000 0 22,203,000

INTEREST EXPENSE 3,536,000 3,689,000 3,780,000

TAX INCURRED 0 2,503,000 4,127,000

-
13,739,00
NET PROFIT 0 5,840,000 9,629,000

NET PROFIT/ SALES -20.55% 5.97% 8.49%

33
Hence the above income, profit and loss table tends to elaborate the costs and income that the firm
would generate for the three first years

MULLA & DEDE BALANCE SHEET

YEAR 1 YEAR 2 YEAR 3

ASSETS

CURRENT ASSETS
10,050,00 17,379,00
CASH 6,883,000 0 0

INVENTORY 1,922,000 2,811,000 3,135,000

TOTAL CURRENT 12,861,00 20,514,00
ASSETS 8,805,000 0 0

NON CURRENT ASSETS

69,800,00 69,800,00 69,800,00
LONG TERM ASSETS 0 0 0
ACCUMULATED 14,004,00
DEPRECIATION 4,668,000 9,336,000 0
TOTAL NON CURRENT 65,132,00 60,464,00 55,796,00
ASSETS 0 0 0
73,937,00 73,325,00 76,310,00
TOTAL ASSETS 0 0 0
LIABILITIES AND
CAPITAL
CURRENT LIABILITIES

ACCOUNT PAYABLE 4,738,000 5,285,000 5,642,000

OTHER CURRENT
LIABILITIES 0 0 0
SUBTOTAL CURRENT
LIABILITIES 4,738,000 5,285,000 5,642,000
63,000,00 56,000,00 49,000,00
LONG TERM LIABILITIES 0 0 0
67,738,00 61,285,00 54,642,00
TOTAL LIABILITIES 0 0 0
25,000,00 25,000,00 25,000,00
PAID IN CAPITAL 0 0 0
- -
18,801,00 12,961,00
RETAINED EARNING -5,062,000 0 0
-
13,739,00
EARNINGS 0 5,840,000 9,629,000

34
 12,039,00 21,668,00
TOTAL CAPITAL 6,200,000 0 0
TOTAL LIABILITIES AND 73,937,00 73,325,00 76,310,00
CAPITAL 0 0 0
12,039,00 21,668,00
NET WORTH 6,200,000 0 0

MULLA & DEDE KEY PERFOMANCE RATIOS.

RATIOS

YEAR 1 YEAR 2 YEAR 3

SALES GROWTH 0% 46.26% 16%

GROSS MARGIN 74% 74% 75%

PROFIT BEFORE
INTEREST AND TAX -15.26% 12.31% 15.46%

CURRENT 1.86 2.43 3.64

TOTAL DEBT TO TOTAL
ASSETS 91.62% 83.58% 71.61%
PRE TAX RETURN ON
NET WORTH -221.61% 69.29% 63.48%

NET PROFIT MARGIN -20.55% 5.97% 8.49%

DEBT TO NET WORTH 10.93 5.09 2.52

CURRENT LIAB TO
LIABILITIES 0.07 0.09 0.1

ASSETS TO SALES 1.11 0.75 0.67

CURRENT DEBT TO
TOTAL ASSETS 6% 7% 7%

SALES/ NET WORTH 10.78 8.12 5.23

35
DEVELOPMENTAL IMPACTS

MULA&DEDE ice cream business has brought developmental impacts around the university,
and these impacts are a s follows;

Social impact

MULA&DEDE company will be socially responsible business by operating with conscience,

showing our concern for the environment and also by caring for the health of the community.
Our business has a social impact of providing employment to people, that is people will be
employed to deliver ice cream to different places .

Economic impacts

The economic impacts of our business will be in terms of paying tax and that will increase the
revenue of the country.

Environmental impacts

Our business will be environmentally friendly since it has less negative impacts to the
environment compared to the positive impacts. The following are the positive impacts to the
environment

 Local employment opportunities

 Contribution to socioeconomic development

 Contribution to government revenue

 Health benefits by supplying quality and safe ice cream

Negative impacts

 Our business may lead to increase of waste disposal around the university but we will
make sure to put dustbins at many places around the university to control that.

36
CRITICAL RISK SEGEMENT

Risks in a company are not avoidable and risks faced within (internal risks) and outside (external
risks) the company. As MULA & DEDE company the followings are the risks can be faced and
can affect the company as whole.

Internal oriented risks

These are the risks that occurs or originate within the company and tend to affect the company,
examples are shortage of supply (company fails to supply at the normal rate), failure to pay rent
for the premise, breakdown of the machines and losing potential employees. Our company tries
so hard to avoid these risks, example in order to avoid the risk of failure to pay rent our company
increase production and thus income will increase and that will be used to pay rent. Also
improving the working conditions of employees to avoid loosing potential employees, taking
good care of the machines to avoid breakdown.

External oriented risks

These are risks that occur outside the company that is the external environment of the company
and tend to affect the company such as decrease in demand which leads to less sales, government
policies, increase in tax and natural calamities which cannot be controlled by the company like
floods, drought.

37
MILESTONE SCHEDULE

DATE ACTIVITY RESPONSIBLE

5th JANUARY to 10 JANURY Collection fund Njell Asajile
2019
12 FEBRUARY 2019 -paying rent Doreen Semwande
-electricity bill

15 FEBRUARY 2019 -purchasing of raw materials Vicent Aidan Junior

-furniture’s
-refrigerator
1stMARCH 2019 -Hiring of employees and Casto Mula
training
3rd APRIL 2019 -officially starting the business -All business partners
5th APRIL 2019 -marketing our product - Vicent Aidan Junior
through social media like what
sap group, blogs, instagram
etc

38
REFERENCE;

Roel Grit (2010). Making a Business Plan. Routledge. ISBN: 9001786154, 9789001786151.

Hal Shelton (2014). The Secrets to Writing a Successful Business Plan: A Pro Shares a Step-By-
Step Guide to Creating a Plan That Gets Results. Edition 2. Summit Valley Press. ISBN:
0989946037, 9780989946032

https://en.wikipedia.org/wiki/Business_reference_model

https://strategyzer.com/canvas/business-model-canvas

https://reference for business.com/business-plans-volume 03.

39
40
41
 PARTNERS CURRICULUM VITAE (CV)

CURRICULUM VITAE (DOREEN SEMWANDE)

Summary_________________________________________________________________

I am a highly and self-motivated, eager to learn, ethical, team player, keen to details, ambitious

and focused individual who only lacks an opportunity

A: PERSONAL PARTICULARS:

Names: Semwande Doreen J

Date of birth: May 10th1996

Sex: Female

Nationality: Tanzanian

Marital status: Single

B: CONTACTS:
Semwande Doreen J

Mobile: +255 (0)672-960908

E-mail: doreen.joachim10@gmail.com

C: LANGUAGE PROFICIENCY:

1. English, Fluent in speaking, writing and reading.

 Swahili, Fluent in speaking, writing and reading.

D: EDUCATIONAL AND PROFESSIONAL QUALIFICATIONS:

 2016-2019 University of Dar es Salaam

Bachelor of commerce in Finance

42
 Module: Principle of accounting, Research methods, Communication skills,

Introduction to microeconomics and macroeconomics analysis,

basic mathematics,

Financial management, Business law , insurance and risk management,

Introduction to financial

Services, Managerial accounting, Investment analysis, Public finance,

International business, Corporate governance and General management etc.

 2014-2016 Jangwani Secondary School

Advanced Certificate of Secondary Education Examination (A.C.S.E.E)

 2010-2013 St Joseph’s millenium Secondary School

Certificate of Secondary Education Examination (C.S.E.E)

E: PROFESSIONAL WORK EXPERIENCE/ PRACTICAL TRAINING:

Year Field area Duties

July 2018 – September 2012 Dar Rapid Transit (DART) 1. Financial statement preparation
2. Preparing Bank reconciliation
statement.
3. Accounting education

Most of time Home shop( clothes shop)  Keeping records of transactions and
stores

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 F: COMPETENCE

Computer literacy:

(Micro-Computer programmes)

 Introduction to Microsoft windows

 Microsoft Word
 Microsoft Excel
Microsoft PowerPoint.

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CURRICULAM VITAE (CV)
NJELLA ASAJILE ANYIGULILE
P.O.Box 12612
ARUSHA
Mobile phone: (+ 255 753898788).
Email: Lucenjella@gmail.com
Date of birth : 12 January 1994
Place of birth : Arusha
Family status : Single
Sex : Male
Nationality : Tanzanian
Physical conditions : Healthy

PERSONAL PROFILE
I am enthusiastic, self directed administrator with ability to work individual and in team.
Prove ability to work in various situations and still maintain the sense of humor and organization
EDUCATION PROFILE
Bachelor Degree
Bachelor of Commerce in Finance : University of Dar es salaam
Duration : September 2016 to November 2019
Award : Bachelor Degree

Secondary education
Institution : Ndanda– Mtwara Region
Duration : January 2009 to November 2013
Award : Certificate of Secondary Education

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Primary education
Institution : Kijenge Primary School at Arusha Region
Duration : January 2002 to September 2009
Award : Certificate of Primary Education

Activities that perform during field work

 Assessing and examining good entered through post office ( post parcels)
 Inspection and examination of transit goods.

OTHER KNOWLEDGE
Computer literacy
(Information system, Application of window Xp, seven and Linux operating system e.g. Ubuntu)
2012
Generally, learning much was on Microsoft office especial Microsoft word, Excel, Power point
and Publisher.
COMPETENCES
 Capable of working independently, self – motivated, energetic and oriented
 Eager to learn and cop with new working environment
 Practical, resilient and empathetic person
 Confident and intelligent with analytical skills
 Computer literate with bias in Microsoft office application

REFEREES
1. Edwin E. Matemanga
Academic Assistant
DR. lwiza
P.O Box 9321
Dar - es- salaam
Mobile Phone. 0754 - 510918

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