BUSINESS PLAN (D'Lightful Ice-Cream Donut)

FUNDAMENTALS OF ENTREPRENEURSHIP (ENT300)
BUSINESS PLAN
(D’ Lightful Ice-Cream Donut)
PREPARED BY:
ADZIM SYAMIER BIN AZLAM 2019966337

AMZAR SHAM BIN ABU 2018221506
EZEKIEL JOSHUA BIN NICHOLAS 2019703139
MUHAMMAD DZUL’ IZZAD AMIER BIN DZULKIFER 2019527965
MUHAMMAD FIRDAUS RAHIMI BIN FAIDZUL 2019335163
NUR ARIFFA HIPNI 2019782373
DIPLOMA IN PUBLIC ADMINISTRATION (GROUP: AM110 5A)
PREPARED FOR:
PUAN NORAIDA BINTI OMAR
9 MAY 2021
D’ Lightful, Kota Samarahan
TABLE OF CONTENT
No. Content Pages
1. 1.0 Introduction
1.1 Introduction to the Business
1.2 Purpose of Business Plan
1.3 Business Background 1 – 11
1.4 Partners Background
1.5 Business Location
2. 2.0 Administration Plan

2.1 Organisation Mission, Vision and Objectives
2.2 Organization Chart
2.3 Administrative Manpower Planning
2.4 Schedule of Task and Responsibilities
2.5 Schedule of Remuneration
2.6 Other Compensation and Benefits 12 – 22
2.7 List of Office Furniture and Fittings
2.8 List of Office Equipment
2.9 List of Office Supplies
2.10 Utilities
2.11 Office Rental
2.12 Administrative Budget
3. 3.0 Marketing Plan

3.1 Introduction to Marketing
3.2 Introduction to Product
3.3 Target Market
3.4 Market Size 23 – 39
3.5 Competitors
3.6 Market Share
3.7 Sales Forecast
3.8 Marketing Strategy
3.9 Marketing Budget
4. 4.0 Operational Plan

4.1 Definition of Operation Plan
4.2 Objectives
4.3 Operational Process
4.4 Operations Layout
4.5 Production Planning
4.6 Material Planning 40 – 55
4.7 Machine and Equipment Planning
4.8 Business and Operation Hour
4.9 License, Permits and Regulations
4.10 Operations Overhead
4.11 Operations Overhead
4.12 Implementations Schedule
5. 5.0 Financial Plan

5.1 Introduction to Financial Plan
5.2 Objective of Financial Plan
5.3 Financial Strategies
5.4 Project Implementation Cost Schedule
5.5 Administrative Budget
5.7 Operations Budget 56 – 71
5.8 Depreciation Schedule
5.9 Loan & Hire-Purchase Amortization Schedules
5.10 Pro-Forma Income Statement
5.11 Pro-Forma Balance Sheet
5.12 Cash Flow Statement
5.13 Financial Performance
5.14 Financial Ratio (Graph)
6. 6.0 Conclusion 72
7. Appendices I – III
1.0 INTRODUCTION
1.1 INTRODUCTION TO BUSINESS
i: Name of Business : D’ Lightful Ice-Cream Donut is a Dessert Shop which

will only be using a 100% pure natural ingredients without
adding any preservatives substances.
ii: Nature of Business : Industry Business
iii: Industry Profile : Everyone knows that Food and Beverages Industry are consider
as a hot Industry in the market since everyone loves food and
excited to try something new. Therefore, we would like to
introduce our new generation of dessert where we replace the
ice-cream cone with a sweet, creamy and soft doughnut. Thus,
we believe that our product will be a hot sales in the market
since everyone will be so excited to try this new generation of
dessert.
iv: Business Location : Jalan Palm Villa, 94300 Kota Samarahan, Sarawak.
v: Date of Commencement : 3rd December 2021
vi: Factors in Selecting the Purpose Business:
a) We would like to introduce a new generation of dessert which never been done before
together with helping the people at our area to satisfy their craving towards doughnut
and ice-cream.
b) Since the weather in our country is quite hot, we would like to provide an ice-cold
dessert for people to enjoy during the hot weather.
vii: Future Prospect of the Business:
a) Our goal is to open-up a new branches throughout the whole country in the next 10
years so that we can promote this new generation of dessert to whole Malaysian.
b) We also would like to come out with a local flavour like Yam, Pandan, and Durian
which we believe many people will be so excited to try these local flavour.
1
1.2 PURPOSE OF BUSINESS PLAN

1) As a guideline for managing the business. Every detail has been provided in the business
plan so that we can refer whenever we have a problem regarding our business.
2) To convince a relevant parties of the investment potential of this project. In this business
plan, we will be explaining the benefits and also the how our business will be expanding in the
future so that we can convince many party to invest to our business.
1.3 BUSINESS BACKGROUND

i: Name of the Business : D’ Lightful Ice-Cream Donut
ii: Business Address : D’ Lightful Ice-Cream Donut,

Unit 6,
Jalan Palm Villa,
94300 Kota Samarahan,
Sarawak.
iii: Correspondence Address : D’ Lightful Ice-Cream Donut,

Unit 6,
Jalan Palm Villa,
94300 Kota Samarahan,
Sarawak.
iv: Website Address : www.DlightfulDessert.com
v: E-mail Address : DlightfulDessert@gmail.com
vi: Telephone Number : (06) 12- 852 7991 (General)
vii: Fax Number : (082) 644 891
viii: Form of Business : Partnership
ix: Main Activity : Dessert Shop
x: Date of Commencement : 3rd December 2021
xi: Date of Registration : 15th October 2020
xii: Registration Number : In Progress
xiii: Name of Bank : Malayan Banking Berhad (Maybank)
xiv: Bank Account Number : 541377149126
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1.4 PARTNERS BACKGROUND
1.4.1 General Manager
Name : Adzim Syamier Bin Azlam
Identity Card Number : 000102-11-0391
Permanent Address : 1155 Kenyalang Park Lorong Sim Kheng Hong 6,

93300 Kuching, Sarawak.
Correspondence Address : 1155 Kenyalang Park Lorong Sim Kheng Hong 6,
Email Address : adzimsyamier@gmail.com
Telephone Number : 014-8999025
Date of Birth : 2nd January 2000
Age : 21 years old
Marital Status : Single
Academic Qualification : Diploma in Public Administration (AM110)
Course Attended : Business Administration
Skills : Time Management, Communication, Leadership
Experience : Used to work at the Box Office Counter at MBO Cinema.
Capital Contribution : RM10,000
3
1.4.2 Administration Manager
Name : Nur Ariffa Hipni
Permanent Address : Lot 71, Jalan Haji Kassan off Jalan Patinggan,
Correspondence Address : Lot 71, Jalan Haji Kassan off Jalan Patinggan,
Email Address : oheyitsariffa@gmail.com
Date of Birth : 26th July 2000
Age : 21 years old
Skills : Administrative Writing and Reporting Skills, Perfectionist,

and Time Management.
Experience : Part-time Receptionist
Capital Contribution : RM5,050.20
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1.4.3 Marketing Manager (1)
Name : Muhd Dzul’Izzad Amier bin Dzulkifer
Permanent Address : No.109 Kampung Sinjan Jalan Merdeka, Lorong Merdeka 5

Petra jaya, 93050 Kuching, Sarawak.
Correspondence Address : No.109 Kampung Sinjan Jalan Merdeka, Lorong Merdeka 5

Petra jaya, 93050 Kuching, Sarawak.
Email Address : dzulizzadamier@gmail.com
Date of Birth : 16th May 2000
Age : 21 years old
Skills : Communication and Networking Ability
Experience : Used to be an Assistance Manager at 7Eleven
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1.4.4 Marketing Manager (2)
Name : Amzar Sham bin Abu
Permanent Address : Lot 403, Jalan Bunga Siantan Tangga By Pass,

94700 Serian, Sarawak.
Correspondence Address : Lot 403, Jalan Bunga Siantan Tangga By Pass,
94700 Serian, Sarawak.
Email Address : amzarsham17shield@gmail.com
Date of Birth : 11th March 2000
Age : 21 years old
Skills : Good in Marketing Strategy
Experience : Used to Work at Longi as a marketing manager.
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1.4.5 Operation Manager
Name : Muhd Firdaus Rahimi Bin Faidzul
Permanent Address : No.123, Lorong 12B/1, Taman Desa Ilmu Fasa 2, Jalan Dato’
Mohd Musa, 94300 Kota Samarahan, Sarawak.
Correspondence Address : No.123, Lorong 12B/1, Taman Desa Ilmu Fasa 2, Jalan Dato’
Mohd Musa, 94300 Kota Samarahan, Sarawak
Email Address : firdausrahimi15@gmail.com
Date of Birth : 6th December 2000
Age : 21 years old
Academic Qualification : Diploma in Public Administration
Skills : Problem Solving and Delegation
Experience : Used to work under Coway as a promoter
7
1.4.6 Financial Manager
Name : Ezekiel Joshua Bin Nicholas
Permanent Address : No.18, Rh. Nyaoh, Jalan Salim Stabau,

96000 Sibu, Sarawak.
Correspondence Address : No.18, Rh. Nyaoh, Jalan Salim Stabau,
96000 Sibu, Sarawak.
Email Address : chekikbambam@gmail.com
Date of Birth : 4th July 2000
Age : 21 years old
Skills : Great in Teamwork
Experience : Financial Manager at Jojen’s Galley
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1.5 BUSINESS LOCATION
1.5.1 Factors Influencing Choice of Business Location
a) Price of premises / Cost of Rental per month
The main reason why we choose this building is because of the rental price
per month is very affordable compared to another building. The rental price
given to us is RM3,500 per month. It is very affordable since we are operating
in a two storeys building.
b) Distance from the Source of Raw Materials
The distance between our shop with the supplier are so close since both of
our supplier comes from Kota Samarahan.
c) Distance from Customers
I would say that our distance from the customers is really close since we are
operating in front of Palm Villa Resident Park. Also, next to our building is
Universiti Teknologi Mara (UiTM) which I believe 60% of our customers
will be the UiTM’s Student.
d) Basic Amenities
Kota Samarahan is a developing city which will provide a complete

amenities like water, electricity, and internet. All these amenities will help
to make our business run smoothy and efficiently.
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1.5.2 BUSINESS LOCATION
a) Physical Location of The Project
We choose a shop in the Palm Villa Resident Park and next to the
Universiti Teknlonogi Mara (UiTM) so that we can attract many
customer especially the students to try our dessert.
We Are Here!
Palm Villa
Residents
UiTM
10
b) Building
Property Type : Shopping Center
Structure : 2 storeys
Condition : In Progress
Size : Land Area = 1200 sq. ft
Built Up = 40 ft
Cost of the Building : RM 3,500 per month
11
2.0 ADMINISTRATION PLAN

2.1 Organization Mission, Vision and Objectives
2.1.1 Vision
= To provide the best service to our customer. Being the best means providing the
outstanding quality of services in terms of value, hygiene and flavour, so that we able to
make every customer smile.
2.1.2 Mission
= To provide a happiness and satisfaction in every bite.
2.1.3 Objectives
1) To achieve a status of a Top Dessert Shop in Malaysia
2) To be well-recognised brand and expanding more outlets/ branches throughout Malaysia.
3) To provide top notch customer service.
4) To provide the best quality dessert at affordable prices so everyone can enjoy it.
2.1.4 Logo & Description

= Our logo is in a round shape filled with pink colour to show the symbol of joyful. Also, we
put our product’s picture at the centre covered with an elegant red ribbon with the name of
(D’Lightful) on it to show how exclusive and special our dessert would be.
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2.2 ORGANIZATION CHART
GENERAL MANAGER
ADZIM SYAMIER BIN
AZLAM
OPERATION FINANCIAL
ADMINISTRATION
MANAGER MANAGER
MANAGER
MUHAMMAD EZEKIAL JOSHUA
NUR ARIFFA HIPNI
FIRDAUS RAHIMI BIN NICHOLAS
BIN FAIDZUL
MARKETING MARKETING
MANAGER 1 MANAGER 2
MUHAMMAD AMZAR SHAM BIN
DZUL’IZZAD AMIER ABU
BIN DZULKIFER
Figure 1: Organizational Chart of D’Lightful Ice-Cream Donut
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2.3 ADMINISTRATIVE MANPOWER PLANNING
There is a total of 6 personnel under administration that consist of General Manager,

Administration Manager, Marketing Manager 1, Marketing Manager 2, Operation Manager
and Financial Manager.
Position Number Of Personnel
General Manager 1
Administration Manager 1
Marketing Manager 1 1
Marketing Manager 2 1
Operation Manager 1
Financial Manager 1
Total 6
Table 1: Position and number of administrative personnel
2.4 SCHEDULE OF TASKS AND RESPONSIBILITIES
Position Task and Responsibilities

General Manager ● To plan, implement, regulate and
lead in the overall management of
the business
● To manage daily business
operations and ensure everything is
running smoothly
● To implement business policies in
accordance with the company's
vision, mission, and objectives.
● To evaluate business performance
and productivity
● To monitor financial activities
14
Administration Manager ● To put together a proper business

plan. Location, time, business
products, and job division are all
factors in planning.
● To manage office budget
● To supervise the daily operations of
the administrative department as
well as staff members
● To make sure that the office is well-
stocked with required materials and
that all machinery is in good
working order.
● To ensure that the facility is clean,
secure, and well-maintained in order
to comply with environmental,
health, and security regulations.
Marketing Manager 1 ● To determine the target market and

market size
● To figure out how to promote the
business to attract customers
● To compare and evaluate future
competitor’s strengths and
weaknesses
● To determine marketing strategies
● To approve and supervise the
development of promotional
materials, website pages,
advertisements, and other
marketing-related activities.
Marketing Manager 2 ● To ensure that daily marketing
operations are carried out smoothly
● To ensure that all marketing-related
programs and plans are as what was
set by both Marketing managers
15
● To assist Marketing manager 1 in

collecting necessary data needed
for comparison
● To conduct research on marketing
trends
● To discuss with Marketing
Manager 1 in strategies for better
promoting of business and to attract
customers
Operation Manager • To develop, implement and
evaluate necessary operational
policies and procedures
• To ensure that all business
activities are carried out in an
appropriate and time-effective
manner
● To carry out quality checks and
keep track of production KPIs.
● To manage stock control and
inventory checks
● To support all business departments
in coordinating.
Financial Manager ● To manage, review and monitor
budgets
● To prepare financial statements,
and business activity reports
● To develop long-term business
plans based on the financial reports
● To analyse market trends to
identify business opportunities and
boost profits
● To ensure the financial data is
accurate, correct, and complete
Table 2: Schedule of Administration Task & Responsibilities
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2.5 SCHEDULE OF REMUNERATION
There are a total of six (6) employees under Administration Remuneration. Total of
remuneration is RM15,533.90
Position No. Monthly EPF SOCSO Total

Salary Employer Employer (RM)
(RM) Contribution Contribution
General Manager 1 2,540 331 44.65 2915.65
Administration 1 2,200 286 37.65 2523.65
Manager
Marketing Manager 1 1 2,200 286 37.65 2523.65
Marketing Manager 2 1 2,200 286 37.65 2523.65
Operation Manager 1 2,200 286 37.65 2523.65
Financial Manager 1 2,200 286 37.65 2523.65
TOTAL 6 13540 1761 232.90 15,533.90
Table 3: Schedule of Administration Remuneration
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2.6 Other Compensation and Benefits
2.6.1 Maternity Leave/Paternity Leave
Maternity leave is a time off from work offered to a mother before and after her child
is born. For female employees who wish to apply for maternity leave, they must give a formal
notice of the pregnancy and planned leave to the employer and administration department, at
least four months prior to the due date. Therefore, female employees are allowed to take
maternity leave of 60 days. Whereas for paternity leave for the male employees to handle their
personal matters, they are given a week for this leave.
2.6.2 Bonus
A bonus is a monetary reward that goes beyond and above the employee's usual
payment expectations. Bonuses are given to certain employees as a reward for their good
performance or their great contributions to the company or to increase their motivation and
productivity. After reviewing the employees' performance and consulting with the Financial
Manager and Administration Manager, the General Manager will decide which employees are
deserving of this bonus and the suitable amount to be awarded.
2.6.3 Annual Leave
According to Malaysian law, annual leave (paid by the employer to raise the regular
pay rate for each annual leave) ranges from 7 to 14 calendar days, based on the number of years
of service. When an employee misses more than 10% of the cumulative working days in a year,
he is not liable for leave unless he has fair justification or permission from his superiors.
2.6.4 Working Days
DAY TIME
Monday – Thursday 8.00 am- 3.00 pm
Saturday – Sunday 8.00 am – 5.00 pm
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2.7 LIST OF OFFICE FURNITURE AND FITTINGS
Item Quantity Price/per unit Total Cost
(RM) (RM)
Office desks
(160 x 80 cm) 6 sets 245 1470
Office chairs 6 sets 155 930
Shelving unit
(121 x 134cm) 1 unit 450 450
Air conditioner 1 unit 971 971
Total 3821
Table 4 List of Office Furniture and Fittings
2.8 LIST OF OFFICE EQUIPMENT
(RM) (RM)
Computer 3 units 1510 4530
Printer (Print, scan,

copy and fax)
Cannon Pixma E4270 1 unit 398 398
Total
4928
Table 5 List of Office Equipment
19
2.9 LIST OF OFFICE SUPPLIES
(RM) (RM)
Stationaries 6 units 2.00 12
Document Holder 6 units 1.50 9
Ink Cartridge (Black) 2 units 25.90 51.80
Ink Cartridge (Color) 1 units 43.50 43.50
Stapler 6 units 2.70 16.20
Stapler bullet (1000

bullets/box) 6 units 1.50 9
Total 141.50
Table 6 List of Office Supplies
2.10 UTILITIES
Item Monthly Bill Total Cost
(RM) (RM)
Electricity 400 400
Water 30
30
Wifi + Telephone 300 300
Total 730
Table 7 List of utilities
20
2.11 Office Rental

Our office is located at Jalan Palm Villa in Kota Samarahan, above the store on the second floor.
Item Price Total Cost
(RM) (RM)
Rental 1500 1500
Total
1500
Table.8 The Office Rental
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2.12 ADMINISTRATIVE BUDGET
ADMINISTRATIVE BUDGET
Fixed
Assets Monthly Other Total
Expenses Expenses Expenses
Particulars (RM) (RM) (RM) (RM)
Fixed Assets
Land & Building - -
Office Furniture and fittings 3821 3821
Office Equipment 4928 4928

Admin renovation 5000 5000
Working Capital
Remuneration 15533.90 15533.90
Utilities 730 730
Office supplies 141.50 141.50
Premises Rental 1500 1500
Pre-Operations
Deposit Admin Utilities (2 months) 1460 1460
Deposit Admin Rent (2 months) 3000 3000
Business Registration & Licences 77 77
Total 13749 17905.40 4537 36191.40
Table 9 Organizational Administration Budget
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3.0 MARKETING PLAN

3.1 INTRODUCTION TO MARKETING
A marketing concept is a method used by businesses to promote their goods and services
to clients. The purpose of marketing is to advertise a product's advantages. A cosmetics firm,
for example, can use marketing to describe how its products make a person feel more attractive,
confident, and happy in order to sway his purchasing decisions. A marketing strategy also
allows businesses to achieve a competitive advantage in the marketplace.
A marketing concept is a method used by businesses to promote their goods and services
to clients. The purpose of marketing is to advertise a product's advantages. A marketing
manager is responsible for a variety of tasks aimed at establishing and implementing his
company's long- and short-term marketing strategy. Because of the vast scope of this job, he
must work closely with several divisions within his company, including sales, manufacturing,
R&D, supply chain, and, in some industries, legal and compliance. A marketing manager may
also supervise a staff of junior marketing specialists, depending on the size of his company.
A systematic marketing effort is required to ensure that clients are drawn and inspired to
purchase/use the service given in order to encourage and boost sales. This is very crucial in
promoting purchase on how to promote and satisfy the client's need and desire to ensure that
the business makes a profit and that our D'Lightful Ice-Cream Donut is always the first choice
for the customer to try.
3.1.1 Marketing Objectives
Marketing objectives are very important for marketing strategy. If a brand's aims
aren't specified, it will struggle to fulfil its objectives since it won't know what it wants
to do. To know what you want to do and how you want to do it, you'll need a simple
plan.
1. The first of our objectives is to Increase sales. Our target is to ensure the sustain and
increase sales in the next 5 months. We will also increase average customer orders.
2. The second of our objectives is to ensure the improvement of product awareness.

We will organize a campaign at a target market area to tell of our product to people.
23
3. The third of our objectives is ongoing brand management. It's significant because
keeping a place in the public's awareness takes effort, and some marketing activities are
simply designed to keep a prominent position in the public sphere.
4. The fourth objectives are we will always focus on a new product. New product will
make customer to feel a new brand.
3.2 INTRODUCTION TO PRODUCT
i. The proposed product : Ice Cream Donut
ii. Brand : D’Lightful
iii. Selling Price : RM12
iv. Productt features : Using all quality ingredients

: It helps in trengthening your bones
v. Product benefits and helps in stimulating your brain
vi. Product uniqueness : The corn donut added by ice cream
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Vii. List of product:
Chocolate Strawberry
Vanilla Mint
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3.2.1 Market area and business location
We choose a shop in the Palm Villa Resident Park and next to the Universiti Teknlonogi
Mara (UiTM) so that we can attract many customer especially the students to try our dessert.
3.2.3 Segmenting the market
Market segmentation is becoming a more important part of a successful marketing
strategy, and it can mean the difference between success and failure in competitive
marketplaces like e-commerce. When you're up against a lot of online competition, the most
efficient way to stand out is to communicate well. Market segmentation enables you to pinpoint
the exact messaging that will persuade your customers to.
This is D'Lightful Ice-Cream Donut market segmentation detail is shown below:
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GEOGRAPHIC: DEMOGRAPHIC: BEHAVIOURAL: PSYCHOGRAPHIC:

Customer within 4 A office staff, Customers wanting Customers who
kilometer children, university to buys fancy dessert prefer to buy
student and all age with cheap price dessert
3.3 TARGET MARKET
The target market is the demographic to which you intend to sell your products or
services. Knowing your market will aid you in determining who your potential clients are. In
contrast to mass marketing, which sells one product to everyone, target marketing focuses on
a few products for a specific type of person. Focusing your marketing requires time and effort,
but it will pay off in the long run.
As we opening our D' Lightful, Unit 6, Jalan Palm Villa, 94300 Kota Samarahan,
Sarawak. Our target markets are students, kids, the residence around Kota Samarahan and the
people outside the Samarahan.
2.4 MARKET SIZE
Market size refers to the maximum total number of sales or clients that our company can
see in a given year. Knowing the potential market size before starting a new product line or
firm will help us decide whether it's a good investment of our time and money. A related idea
is market share, which refers to a company's total market share in terms of sales or consumers.
Calculation of Market Size

Population of Samarahan = 293,300
Estimated 15% of the population are love ice cream
15% x 293,300 people = 43,995 people
27
Estimated each person will spend an average of RM12 per visits at least once a month
43,995 x RM 12 x 1 time a month = RM527,940 a month
RM527,940 x 12 month = RM6,335,280 a year
3.5 COMPETITORS
Competitors are firms that can provide your clients with the same or similar goods and
services as you. Your competitors aren't merely those with whom you're actively competing.
They also include any prospective future competitors who may choose to enter your market.
This might be a competition from another geographic region extending into your area, or a
competitor expanding its offering to target a different segment of the market.
3.5.1 Analysis of our Competitor
Table 7: Competitor Strengths and Weaknesses
Competitor Strengths Weaknesses
- Financial strength - Limited service offering

Mamena Ice Cream - Affordable price - Slow service
- Lack of chair and table to dine

- Strong in promotion in
KING Borneo Ice Cream - Affordable price - Less customers
- Well known - Some product is to expensive

- Lack of worker and customer
Sunny Hill Ice Cream - The variety of the product wait to longer
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3.5.2 Analysis of the business above Opportunities and Threats
Table 8: Business Opportunities and Threats
Opportunities Threats
1. Stay positioned competitively from 1. Competitors growing stronger through

a price Financial backing and brand awareness
2. Our target market needs more service, 2. Our products is less well known
Our competitors are less likely than
Ever to provide it
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3.6 MARKET SHARE
Every industry has a target market, and each company inside that market has sold to a
portion of that market. The concept of market share is exactly that. Market share is measured
on a national, regional, and local level in order to estimate specific market share.The most basic
method for estimating market share is to divide the total number of sales for a firm by the total
number of sales for the industry. Market share tends to be a compounding driver within a
corporation. The larger a firm is, the more efficiently it can sell products and, as a result, the
more effective it is at acquiring market share. This cycle repeats itself as it gains more market
share.
3.6.1 Market Share before entry of “Haredang Enterprise”
Table 9: Market Share before entrance
Competitors Market Share Market Share/ yearly

(%) (RM)
Sofeabon Enterprise 50 3,167,640.00
Sri Sweet Enterprise 30 1,900,584.00
Dessert Dango 20 1,267,056.00
Total 100 6,335,280.00
30
3.6.2 Market Share after entry of Haredang Enterprise.
Table 9: Market Share after entrance
Competitors Market Loss of Market Market Share/ yearly

Share Market Share (RM)
Share
(%) (%) (%)
Sofeabon Enterprise 50 5 45 2,850,876.00
Sri Sweet Enterprise 30 2 28 1,773,878.40
Dessert Dango 20 2 18 1,140,350.40
Haredang Enterprise - - 9 570,175.20
Total 100 9 100 6,335,280.00
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3.7 SALES FORECAST

For the first year, sales forecasts are calculated monthly, then annually for the second and third
years.
Table 10: Sales Forecast for three consecutive years
SALES PROJECTION / FORECAST

Year Month Sales Collection
34,210.512
Month 1
Month 2 37,061.388
51,315.768
Month 3
45,614.016
Month 4
48,464.892
Month 5
59,868.396
Month 6
53,026.2936
Month 7
42,763.14
Month 8
46,754.3664
Month 9
39,912.264
Month 10
54,166.644
Month 11
57,017.52
Month 12
2022 Total Year 1 570,175.20
2023 Total Year 2 (increase by1%) 575,876.952
2024 Total Year 3 (increase by 4%) 592,982.208
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3.8 MARKETING STRATEGY

To classify that marketing strategy can be the most important aspect and should be used
in a company. When a brand or company has a clear understanding of its target market and
customer’s needs, it will be easier for them to expand because they will know to whom the
goods or services will be sold. D'Lightful Ice-Cream Donut will ensure that all type of dessert
with various type of flavour will give a full desire towards customer satisfaction, as the store
promised that all the ingredients in making the ice cream donut are in high quality.
3.8.1 Product or Service Strategy
Our shop aims to provide the best customer service as our employees work efficiently
and expertly until the customer's request is met and they are confident in our ability to perform
the job. We are also providing assistance towards our employees to learn the skills in making
our product, ice cream donut to develop the unique taste. As said earlier, all the ingredients
used in making our product are chosen wisely as we do not want any poor quality ingredient in
making our product since it will affect the original taste of our product. We will put all the
great effort to meet the needs and desires of our customers. We will always appreciate their
feedback in order to improve our service.
3.8.2 Price Strategy
Even though that the product we served use only the high quality ingredients, we can
guarantee that our price is very affordable for almost everyone since the selling price for our
product is only RM12. We are also welcoming all customer from any generation to buy our
product. Furthermore, we are also give promotions and membership discount that will inspire
more customer to come and buy our products.
3.8.3 Distribution Strategy
D'Lightful Ice-Cream Donut is only using customer walk in for the selling and buying
activities. Our customer will be in joy state because the decoration for our shop is very
delightful. This method will also strengthen our employees and customer bonding to the peak.
Thus, this will allow more customer to come to our shop.
33
3.8.4 Promotion Strategy
As we know that, one of the most important factor to ensure that D’Lightful Ice Cream
success is to develop a sales strategy. We are very concerned with the promotion strategies in
order to increase our shop sales and profit from the customers whom have purchased our
products. Because the majority of our customer come from people who lead busy lives, we rely
heavily on social media to promote our business. We are using social media platform such as
Instagram and Facebook to promote our product. To agree more about this, there the fact that
about 86 percent of Malaysian netizen using the social media as in January 2021. Thus, this
platform will ensure that D’Lightful Ice Cream will get enough attention and will also educate
our customers about or product more convenience. In addition, by using social media platform,
D’Lightful Ice Cream will be able to inform our beloved customer all about our shop news,
promotions, and newest flavour of ice cream. D’Lightful Ice Cream also give 20% promotion
if our customer purchase more than 5 types of flavour.
Type Fixed Asset Cost Monthly Other Expenses Total

(RM) Expenses (RM) (RM)
Capital Expenditures/Fixed
Asset:
● Signboard 1500 1500
Other Expenses:
● Banner 82
● Flyers (120 x RM0.50)
60 3142
● Opening Ceremony or
Grand opening 3000
TOTAL MARKETING BUDGET 4642
34
These are some of the promotional strategies that we will implement in our business:
Flyers
We will publicise our flyers around Kota Semarahan area such as AimanMall, SummerMall
and Palm Villa area to inform to our customer about our new business and the type of product
that our company offering. With this method, we hope that our customer attracted with our
business and will come to our shop and try our delicious dessert. To add on, during the grand
Opening, D’Lightful Ice Cream Donut will give a 20% promotion for any 5 purchase of our
products that we sell at 8 a.m. until 5 p.m.
35
Signboard
We also hang our signboard in front of D’Lightful shop. Through this signboard, our customer
will be alert and also noticed about our shop existence. The signboard also aims in getting the
customers aware of the insides shop on what products are to be sells and also highlights on the
interior design based on the signboard colours. The signboard aims to attract customers with
designated signboards with bright and customize colour to ensure that our goal is achieved in
attracting customers to the shop.
36
Banner
our shop will also use banner that we can publicize our promotion and also operation hour.
This can be the advantage to our business since banner of our shop can attract many customers
and even tourist to come to our shop. Through this banner, we will also can give our customer
a picture on how delicious our ice cream donut is. We will hang this banner on the right spot
so that our customer will be able clarify their needs.
37
Instagram
38
Facebook
39
4.0 OPERATIONAL PLAN
4.1 DEFINITION OF OPERATION PLAN
The operation plan is the one very important in every business. Same as other
businesses, our objectives are to make sure that our products which is ice cream donut has a
good quality compared to others company and be able to fulfill the need and wants of our
customers. However, the objectives for the systematic operational plan being made is to make
sure that our ice cream donut business runs well according to business plan in order to achieves
the company goals.
4.2 OBJECTIVES
The objectives of D’ Lightful Ice Cream Donut operational plan are as follow:
➢ To fulfill the customer satisfaction and their expectations concerning our skill to
provide good services and delicious ice cream donut for our customers.
➢ To make sure the quality of our ice cream donut meet the conventional standards.
➢ To ensure D’ Lightful Ice Cream Donut business will gain more profit and can become
more successful business.
➢ To ensure the D’ Lightful Ice Cream Donut operation system goes well in order to keep
the good quality of ice cream donut and the services.
➢ To succeed the stability and consistency of the good quality of our ice cream donut and
our services toward the customers.
40
4.3 OPERATIONAL PROCESS
4.3.1 Process Chart
TYPES OF
NO SYMBOL DESCRIPTION
ACTIVITIES
Operation
Activities that change,
1 transform or give value to the
effort.
Transport activities take place

2 Transportation when resources are transported
from one point to another
point.
3 Inspection Activities that measured

standard of the in-process.
Used when in-process material

4 Delay is measured in a location
waiting.
Used when in-process material

5 Storage or completed products are
stored in the storage area.
41
ACTIVITY CHART OF SERVING THE ICE CREAM DONUT
To identify the donut and ingredients of ice cream needed in order to

produce the product.
To identify which suppliers that can provide the donut and ingredients for
ice cream that we required and orders the ingredients.
Take the donut and ingredient of ice cream from the supplier and made the
payment to the supplier.
Check the quantity and the quality of the donut and raw materials of the ice
cream.
If there any damage with
the donut and
ingredients ice cream.
Call the supplier
Store and arrange the donut and raw materials for ice cream in the storage area.
Greet and serve the customers
Get the information based on the customer order.
Prepare and check the quality of ice cream donuts before serving to
customers.
Customer make a payment.
Give receipt to the customer.
42
4.3.2 Flow Chart
FLOW CHART FOR THE PRODUCTION OF ICE CREAM
Transfer the raw materials of ice cream from the store to the kitchen area.
Ensure that the raw materials for making ice cream are sufficient and
complete.
Check the quality of the raw materials and the ingredients of ice cream.
Put all the ingredients to make the ice cream in the mixer machine
Mixture all the ingredients until it looks like viscous and smooth
After the ingredients have been mixture, put the ingredients into the ice
cream maker machine.
.
43
4.4 OPERATIONS LAYOUT
Store of
Toilet Raw
Materials
Praying
Area
Table Counter
Chair Wash section
Ice cream Display Kitchen

Freezer
Ice cream Maker

Rack for Donut
Machine
44
4.5 PRODUCTION PLANNING
There are some main objectives of the production planning which is to make sure that the
quantity and the amount of production is sufficient in order to fulfil predictable market demand.
The production planning also is very important in every business organization to achieve their
goals and their objectives. In addition, the production planning also can produces a well-
organized process for production based on the customer and organizational needs.
4.5.1 Calculation for Output per day
Average sales/ month : RM527,940.00 a month
Price/ unit : RM12.00
Number of Output/ month : RM527,940.00 ÷ RM12.00
: 43,995 units/ month
Working Days : 26 days
Number of Output/ day : 43,995 units ÷ 26 days
: 1692 units/ day
45
4.5.2 Position and Number of Personnel
POSITION NO. OF PERSONNEL
General Worker 5
Total 5
5.5.3 Schedule of Task and Responsibilities
POSITION TASK AND RESPONSIBILITIES
The responsibilities of the general worker in

our business is to greet and serve the
customers. The general worker also need to
General Worker
prepare ice cream donut for the customer.
4.5.4 Schedule of Remuneration
MONTHLY EPF SOCSO TOTAL

POSITION NO. SALARY CONTRIBUTION CONTRIBUTION PRICE
(RM) (RM) (RM) (RM)
General 1300 × 5 143 × 5 6.25 × 5

5 RM7,246.25
Worker = 6500 = 715 = 31.25
46
4.6 MATERIAL PLANNING
TOTAL TOTAL
SAFETY PRICE
MATERIALS QUANTITY MATERIAL PRICE
STOCK (RM)
REQUIREMENT (RM)
12 cans
Condensed Milk 10 cans 2 cans 3.10 37.20
Evaporated Milk 10 cans 2 cans 12 cans 2.80 33.60
Fresh Milk 8 bottles 2 bottles 10 bottles 8.30 83.00
Emulsifier 3 kg 2kg 5 kg 12.80 64.00
Corn Flour 10 packs 5 packs 15 packs 3.20 48.00
Vanilla Essence 125 ml 50 ml 175 ml 2.90 20.30
Cocoa Powder 10 packs 5 packs 15 packs 19.60 294.00
Mint Essence 125 ml 50 ml 175 ml 3.50 24.50
Strawberry
125 ml 50 ml 175 ml 3.50 24.50
Essence
TOTAL RM629.10
PRICE TOTAL
MATERIALS QUANTITY SUPPLIER
(RM) PRICE (RM)
Dofa Donut
G20 & G103,
The Summer
Donut 15 boxes 18.00 Shopping Mall, RM270.00
94300 Kota
Samarahan,
Sarawak
47
4.6.1 Function of Material
MATERIALS FUNCTION
To produce fatty and sweet ice cream without using

Condensed Milk
sugar
To produce smooth and fatty ice cream
Evaporated Milk
The fresh milk also has the same function with

Fresh Milk evaporated milk which is to produce smooth and fresh
ice cream.
It can maintain and stabilize the texture and quality of
Emulsifier
the ice cream.
Corn Flour To soften the texture of ice cream
Vanilla Essence To give a vanilla flavor to the ice cream
To give a chocolate flavor and brown color to the ice

Cocoa Powder
cream
Mint Essence To give a mint flavor to ice cream
To give strawberry flavor and red color for the ice

Strawberry Essence
cream.
48
4.7 MACHINE AND EQUIPMENT PLANNING
PRICE PER UNIT TOTAL COST

ITEM QUANTITY
(RM) (RM)
Cash register machine 1 1600.00 1600.00
13000.00
Ice cream maker machine 1 13000.00
Ice cream display freezer 2 1550.00 3100.00
Kenwood mixer machine 2 1200.00 2400.00
Measuring Jug 2 22.00 44.00
Tray 8 18.00 144.00
Dessert spoon 30 6.00 180.00
Tissue 50 packs 3.50 175.00
TOTAL RM20,643.00
4.7.1 Furniture and Fitting Planning
PRICE PER UNIT TOTAL COST

ITEM QUANTITY
(RM) (RM)
Cashier tables and chair 1 750.00 750.00
Tables with 4 chairs 3 680.00 2040.00
Bar chair 4 160.00 640.00
Kitchen cabinet 1 800.00 800.00
Sink 1 220.00 220.00
TOTAL RM4,450.00
49
4.7.2 List of Suppliers
FUNCTION OF
LISTS OF MACHINE SUPPLIERS
MACHINE
To shows or indicate the Singer Kota Samarahan
amount of each sales and
also to record the amount of Parcel 14, Phase 1, Lot
Cash Register Machine money coming in and going 2631, Lorong Desa Ilmu
out. 22H2, Jalan Dato Mohd
Musa, 94300 Kota
Samarahan, Sarawak
Atlantic Ice Ventures
To produce a quality ice
No. 29, Jalan PUJ 3/9,
cream after making the
Ice cream maker machine Taman Puncak Jalil,
batter for the ice cream
Bandar Putra Permai,
using a mixer.
43300 Sri Kembangan,
Selangor Darul Ehsan
Samemax Refrigeration
Lot 496A, Block 16, 4 1, 2

Ice cream display freezer To display the ice cream to
Miles, 801-1B, Jalan Datuk
the customers.
Bandar Mustapha, 93250
Kuching, Sarawak
SenQ
To mixer all the ingredients
Lot 33, First floor, AEON
for the ice cream so that it is
Mall Kuching Central, No
Kenwood mixer machine well blended before putting
88, Jalan Tun Datuk
it into ice cream maker
Patinggi Haji Ahmad Zaidi
machine.
Adruce, 93200 Kuching,
Sarawak
50
4.8 BUSINESS AND OPERATION HOUR

4.8.1 Business Hour
DAYS TIME
Monday - Thursday 8.00 am – 3.00 pm
Friday Close
Saturday - Sunday 8.00 am – 5.00 pm
4.8.2 Operation Hour
DAYS TIME
Monday - Thursday 7.00 am – 4.00 pm
Friday Close
Saturday - Sunday 7.00 am – 6.00 pm
51
4.9 LICENSE, PERMITS AND REGULATIONS
SARAWAK BUSINESS REGISTRATION

(https://fiholic.com/how-to-register-business-in-kuching-sarawak-step-by-step-
guide/#:~:text=Costs%20RM10.,sure%20everything%20is%20in%20order)
Part 1: Name Search Process
1) Head to Wisma Hasil (Ting Pek Khing building opposite Top Spot Seafood)
2) Proceed to 2nd floor.
3) Find the “SLIP CARIAN NAMA PERNIAGAAN”. It should be on the table next to the
ticket machine.
4) Fill in at least 2 names if you intend to use Trade Name (i.e. not your own name). Fill
in the nature of business, and complete the rest of the form.
5) Get a number. Select the “pendaftaran perniagaan” option. Wait for your turn.
6) The officer will see whether your name can be approved or not. If approved, you’ll get
a stack of documents to fill.
These documents should include:
• Borang IRD No.8 (Trade license application form)

• Borang R20 (Business Names Ordinance form)
• Borang TL from Jabatan Statistik
Fill out all the forms as required. If your specific business requires another special license,
please check with DBKU/MBKS/MPP for information.
Please note that your Name Search is valid for 10 days only. You need to complete your
business registration within this period.
Part 2: Business Address & Business Stamp
If you already have a business premise, then great! But if you’re poor like me, you probably
need to rent one. Many people rent a business address from third party. It’s a great
workaround option if you don’t intend to rent a permanent premise or shop lot. The company
I use is iCube Innovation at iCom Square. Costs about RM300 per year, and they will help
receive your mail.
52
Whichever company you use, make sure you get the
• Tenancy Agreement
• Land Title
The company you signed up with or your landlord should be able to provide you with this.
After you get your tenancy agreement, you need to make a business stamp with the FULL
address.
Part 3: Form Submission
1) Go back to LHDN building.

2) Get your Tenancy Agreement stamped at the stamp duty counter. Costs RM10.
3) Take number for new business registration again.
4) Proceed to submit all your forms to the counter. They will check through and make sure
everything is in order.
5) Pay the fees for your business registration. This should come up to about RM77.
6) Make sure to get the receipt. You’ll need this to collect your business license later.
Collection of your business license
From the submission day until the actual business certificate collection, it was about 2 weeks.
Do note that you can have a representative to help you collect the business license.
1) Bring your payment receipt (the green slip) back to LHDN office.
2) Go back to the counter where you submitted your form.
3) Collect your business certificate. Done!
53
4.10 OPERATIONS OVERHEAD
COST
NO. OVERHEADS
(RM)
1 Repairs and Maintenance 1200.00
2 Utilities 730.00
TOTAL RM1,930.00
4.11 OPERATIONS BUDGET
FIXED ASSETS MONTHLY OTHER

ITEM EXPENSES EXPENSES EXPENSES
(RM) (RM) (RM)
Machinery and
20,643.00
Equipment
Furniture 4,450.00
Remuneration 7,246.25
Raw Materials for
629.10
Ice Cream
Donut 270.00
Other expenditure:
Road Tax -
Insurance
TOTAL RM33,238.35
54
4.12 IMPLEMENTATION SCHEDULE
ACTIVITIES DEADLINES DURATION
Combination of Business 3 December 2021 – 17 December 2021 2 weeks
Request for permits and

6 December 2021 – 27 December 2021 3 weeks
license
Searching of Premise 17 December 2021 – 23 December 2021 1 weeks
Renovation of Premise 3 January 2022 – 24 January 2022 3 weeks
Procurement of Machine and

10 January 2022 – 24 January 2022 2 weeks
Raw Materials
Recruitment of Labors 26 January 2022 – 2 February 2022 1 weeks
Installation of Machine 31 January 2022 – 7 February 2022 1 weeks
55
5.0 FINANCIAL PLAN
5.1 INTRODUCTION TO FINANCIAL PLAN
Financial plan is a comprehensive evaluation that plays a very important role as a part
of business plan. This enable the business to identify and foresee their financial expectation
before starting a business. Financial plan can also be defined as a document that shows and
evaluates a business’s finance and their long-term monetary goals.
In this financial plan, it involves three major budget components, which are
administration budget, marketing budget and operations budget. Then, this enable us to
determine the cash flow projections, balance sheets as well as income statement, alongside with
project implementation cost and sources of finance, and income statement.
Thus, financial plan is very important as it is basically a step-by-step approach in order

to achieve business’s goals. It is way to control and manage the business’s finance figures in
term of income, expenses as well as investment. Therefore, we will dive further into D’lightful
Ice Cream Donut financial plan.
56
5.2 OBJECTIVE OF FINANCIAL PLAN
1. To determine the total project cost.
2. To identify to amount of money invested.
3. To make sure that the initial capital is adequate.
4. To provide a guideline to implement the project.
5. To determine and evaluate the ability of the project before an actual investment is made.
5.3 FINANCIAL STRATEGIES
1. To determine early operation cost.
2. To find out the total cost needed.
3. To determine the amount of loan required.
4. To access financial resources for the business.
5. To evaluate the amount of hire purchase.
6. To forecast the sales projection.
7. To figure out the depreciation for every fixed asset.
8. To regulate the cash flow of the business’s account.
9. To determine profit or lost.
57
5.4 PROJECT IMPLEMENTATION COST SCHEDULE
D'Lightful Ice-Cream Donut

PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Project Implementation Cost Sources of Finance
Requirements Cost Loan Hire-Purchase Own Contribution

Fixed Assets Cash Existing F. Assets
Land & Building
Office Furniture and fittings 3,821 3,821
Office Equipment 4,928 4,928
Admin renovation 5,000 5,000
Signboard 1,500 1,500
Machinery & Equipment 20,643 20,643

Furniture 4,450 4,450
Working Capital 1 months

Administrative 17,905 17,905
Marketing
Operations 8,145 0 8,145
Pre-Operations & Other Expenditure 7,679 7,679
Contingencies 10% 7,407 0 7,407
TOTAL 81,479 46,228 35,251
58
5.5 ADMINISTRATIVE BUDGET
ADMINISTRATIVE BUDGET
Particulars F.Assets Monthly Exp. Others Total
Fixed Assets
Land & Building - -
Office Furniture and fittings 3,821 3,821
Office Equipment 4,928 4,928
Admin renovation 5,000 5,000
- -
Working Capital
- -
Remuneration 15,534 15,534
Utilities 730 730
Office supplies 142 142
Premises Rental 1,500 1,500
- -
- -
Pre-Operations & Other Expenditure
Other Expenditure -
Deposit (rent, utilities, etc.) 4,460 4,460

Insurance & Road Tax for Motor Vehicle - -
Other Pre-Operations Expenditure - -
Total 13,749 17,905 4,537 36,191
59
5.6 MARKETING BUDGET
MARKETING BUDGET
Fixed Assets
Signboard 1,500 1,500

- -
- -
- -
Working Capital
- -
- -
- -
- -
- -
- -
- -
Other Expenditure 3,142
Deposit (rent, utilities, etc.) - -
Business Registration & Licences - -
Total 1,500 - 3,142 1,500
60
5.7 OPERATIONS BUDGET
OPERATIONS BUDGET
Fixed Assets
Machinery & Equipment 20643 20,643
Furniture 4450 4,450
-
-
Working Capital
Raw Materials & Packaging 899 899
Carriage Inward & Duty - -
Salaries, EPF & SOCSO 7,246 7,246
- -
- -
- -
- -
Other Expenditure -
Deposit (rent, utilities, etc.) - -
Business Registration & Licences - -
Total 25,093 8,145 - 33,238
61
5.8 DEPRECIATION SCHEDULE

DEPRECIATION SCHEDULES
Fixed Asset Office Furniture and fittings Fixed Asset Office Equipment
Cost (RM) 3,821 Cost (RM) 4,928
Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation Book Value
- - 3,821 - - 4,928
1 764 764 3,057 1 986 986 3,942
2 764 1,528 2,293 2 986 1,971 2,957
3 764 2,293 1,528 3 986 2,957 1,971
4 764 3,057 764 4 986 3,942 986
5 764 3,821 - 5 986 4,928 -
6 0 0 - 6 0 0 -
7 0 0 - 7 0 0 -
8 0 0 - 8 0 0 -
9 0 0 - 9 0 0 -
10 0 0 - 10 0 0 -
Fixed Asset Admin renovation Fixed Asset

Cost (RM) 5,000 Cost (RM)
- - 5,000 - - -
1 1,000 1,000 4,000 1 - - -
2 1,000 2,000 3,000 2 - - -
3 1,000 3,000 2,000 3 - - -
4 1,000 4,000 1,000 4 - - -
5 1,000 5,000 - 5 - - -
6 0 0 - 6 - - -
7 0 0 - 7 - - -
8 0 0 - 8 - - -
9 0 0 - 9 - - -
10 0 0 - 10 - - -
62
Fixed Asset Signboard Fixed Asset

Cost (RM) 1,500 Cost (RM)
- - 1,500 - - -
1 300 300 1,200 1 - - -
2 300 600 900 2 - - -
3 300 900 600 3 - - -
4 300 1,200 300 4 - - -
5 300 1,500 - 5 - - -
6 0 0 - 6 - - -
7 0 0 - 7 - - -
8 0 0 - 8 - - -
9 0 0 - 9 - - -
10 0 0 - 10 - - -
Fixed Asset Fixed Asset

Cost (RM) Cost (RM)
- - - - - -
1 - - - 1 - - -
2 - - - 2 - - -
3 - - - 3 - - -
4 - - - 4 - - -
5 - - - 5 - - -
6 - - - 6 - - -
7 - - - 7 - - -
8 - - - 8 - - -
9 - - - 9 - - -
10 - - - 10 - - -
63
Fixed Asset Machinery & Equipment Fixed Asset Furniture

Cost (RM) 20,643 Cost (RM) 4,450
- - 20,643 - - 4,450
1 4,129 4,129 16,514 1 890 890 3,560
2 4,129 8,257 12,386 2 890 1,780 2,670
3 4,129 12,386 8,257 3 890 2,670 1,780
4 4,129 16,514 4,129 4 890 3,560 890
5 4,129 20,643 - 5 890 4,450 -
6 0 0 - 6 0 0 -
7 0 0 - 7 0 0 -
8 0 0 - 8 0 0 -
9 0 0 - 9 0 0 -
10 0 0 - 10 0 0 -
Fixed Asset Fixed Asset

Cost (RM) Cost (RM)
- - - - - -
1 - - - 1 - - -
2 - - - 2 - - -
3 - - - 3 - - -
4 - - - 4 - - -
5 - - - 5 - - -
6 - - - 6 - - -
7 - - - 7 - - -
8 - - - 8 - - -
9 - - - 9 - - -
10 - - - 10 - - -
64
5.9 LOAN & HIRE-PURCHASE AMORTIZATION SCHEDULES

LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES
LOAN REPAYMENT SCHEDULE HIRE-PURCHASE REPAYMENT SCHEDULE
Amount 46,228 Amount
Interest Rate 5% Interest Rate 5%
Duration
Duration (yrs) 5 (yrs) 5
Method Baki Tahunan
Total Principal Total Principal
Year Principal Interest Payment Balance Year Principal Interest Payment Balance
- - 46,228 - - -
1 9,246 2,311 11,557 36,982 1 - - - -
2 9,246 1,849 11,095 27,737 2 - - - -
3 9,246 1,387 10,632 18,491 3 - - - -
4 9,246 925 10,170 9,246 4 - - - -
5 9,246 462 9,708 - 5 - - - -
6 0 0 - - 6 - - - -
7 0 0 - - 7 - - - -
8 0 0 - - 8 - - - -
9 0 0 - - 9 - - - -
10 0 0 - 10 - - - -
65
5.10 PRO-FORMA INCOME STATEMENT

PRODUCTION COST PRO-FORMA STATEMENT
Year 1 Year 2 Year 3
Raw Materials
Opening Stock 0 100 200
Current Year Purchases 19,399 20,000 25,000
Ending Stock 100 200 250
Raw Materials Used 19,299 19,900 24,950
Carriage Inward
19,299 19,900 24,950
Salaries, EPF & SOCSO 86,955 88,694 90,468
Factory Overhead
Depreciation of Fixed assets
(Operations) 5,019 5,019 5,019
Total Factory Overhead 5,019 5,019 5,019

Production Cost 111,273 113,613 120,437
66

PRO-FORMA INCOME STATEMENT

Sales 570,175 575,877 592,982
Less: Cost of Sales
Opening Stock of Finished
Goods
Production Cost 111,273 113,613 120,437
less: Ending Stock of Finished
Goods
0 0 0
111,273 113,613 120,437
Gross Profit 458,903 462,264 472,546
Less: Enpenditure
Administrative Expenditure 214,865 219,162 223,545
Marketing Expenditure
Other Expenditure 3,142 3,205 3,269
Business Registration & 77
Licences
Insurance & Road Tax for Motor
Vehicle
Other Pre-Operations
Expenditure
Interest on Hire-Purchase
Interest on Loan 2,311 1,849 1,387
Depreciation of Fixed Assets 3,050 3,050 3,050
Total Expenditure 223,445 227,266 231,251

Net Profit Before Tax 235,458 234,998 241,295
Tax 4,700 7,239
Net Profit After Tax 235,458 230,298 234,056
Accumulated Net Profit 235,458 465,756 699,812
67
5.11 PRO-FORMA BALANCE SHEET

PRO-FORMA BALANCE SHEET

ASSETS
Fixed Assets (Book Value)

Land & Building
Office Furniture and fittings 3,057 2,293 1,528
Office Equipment 3,942 2,957 1,971
Admin renovation 4,000 3,000 2,000
Signboard 1,200 900 600
Machinery & Equipment 16,514 12,386 8,257

Furniture 3,560 2,670 1,780
32,274 24,205 16,137

Current Assets
Stock of Raw Materials 100 200 250
Stock of Finished Goods
Accounts Receivable
Cash Balance 270,857 499,879 732,707
270,957 500,079 732,957
Other Assets
Deposit 4,460 4,460 4,460
TOTAL ASSETS 307,691 528,744 753,554
Owners' Equity
Capital 35,251 35,251 35,251
Accumulated Profit 235,458 465,756 699,812
270,709 501,007 735,063
Long Term Liabilities
Loan Balance 36,982 27,737 18,491
Hire-Purchase Balance
36,982 27,737 18,491
Current Liabilities
Accounts Payable
TOTAL EQUITY & LIABILITIES 307,691 528,744 753,554
68
CASH FLOW PRO FORMA STATEMENT
MONTH Pre-Operations 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL YR 1 YEAR 2 YEAR 3
CASH INFLOW
Capital (Cash) 35,251 35,251
Loan 46,228 46,228
Cash Sales 34,211 37,061 51,316 45,614 48,465 59,868 53,026 42,763 46,754 39,912 54,167 57,018 570,175 575,877 592,982
Collection of Accounts Receivable
TOTAL CASH INFLOW 81,479 34,211 37,061 51,316 45,614 48,465 59,868 53,026 42,763 46,754 39,912 54,167 57,018 651,654 575,877 592,982
CASH OUTFLOW
Administrative Expenditure
Remuneration 15,534 15,534 15,534 15,534 15,534 15,534 15,534 15,534 15,534 15,534 15,534 15,534 186,407 190,135 193,938
Utilities 730 730 730 730 730 730 730 730 730 730 730 730 8,760 8,935 9,114
Office supplies 142 142 142 142 142 142 142 142 142 142 142 142 1,698 1,732 1,767
Premises Rental 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000 18,360 18,727
5.12 CASH FLOW STATEMENT
Marketing Expenditure
Operations Expenditure
Cash Purchase 899 1,000 2,000 1,500 1,500 2,500 2,000 1,000 1,500 1,000 2,000 2,500 19,399 20,000 25,000
Payment of Account Payable
Carriage Inw ard & Duty
Salaries, EPF & SOCSO 7,246 7,246 7,246 7,246 7,246 7,246 7,246 7,246 7,246 7,246 7,246 7,246 86,955 88,694 90,468
Other Expenditure 3,142 3,142 3,205 3,269

Pre-Operations
Deposit (rent, utilities, etc.) 4,460 4,460
Insurance & Road Tax for Motor Vehicle
Other Pre-Operations Expenditure
Fixed Assets
Purchase of Fixed Assets - Land & Building
Purchase of Fixed Assets - Others 40,342 40,342
Hire-Purchase Dow n Payment
Hire-Purchase Repayment:
Principal
Interest
Loan Repayment:
Principal 770 770 770 770 770 770 770 770 770 770 770 770 9,246 9,246 9,246
Interest 193 193 193 193 193 193 193 193 193 193 193 193 2,311 1,849 1,387
Tax Payable 4,700 7,239
TOTAL CASH OUTFLOW 44,879 30,156 27,115 28,115 27,615 27,615 28,615 28,115 27,115 27,615 27,115 28,115 28,615 380,797 346,856 360,153
CASH SURPLUS (DEFICIT) 36,600 4,055 9,947 23,201 17,999 20,850 31,254 24,912 15,648 19,140 12,798 26,052 28,403 270,857 229,021 232,829
BEGINNING CASH BALANCE 36,600 40,655 50,601 73,802 91,802 112,652 143,905 168,817 184,465 203,605 216,403 242,454 270,857 499,879
ENDING CASH BALANCE 36,600 40,655 50,601 73,802 91,802 112,652 143,905 168,817 184,465 203,605 216,403 242,454 270,857 270,857 499,879 732,707
69
5.13 FINANCIAL PERFORMANCE

FINANCIAL PERFORMANCE
PROFITABILITY
Sales 570,175 575,877 592,982
Gross Profit 458,903 462,264 472,546
Profit Before Tax 235,458 234,998 241,295
Profit After Tax 235,458 230,298 234,056
Accumulated Profit 235,458 465,756 699,812
LIQUIDITY
Total Cash Inflow 651,654 575,877 592,982
Total Cash Outflow 380,797 346,856 360,153
Surplus (Deficit) 270,857 229,021 232,829
Accumulated Cash 270,857 499,879 732,707
SAFETY
Owners' Equity 270,709 501,007 735,063
Fixed Assets 32,274 24,205 16,137
Current Assets 270,957 500,079 732,957
Long Term Liabilities 36,982 27,737 18,491
Current Liabilities 0 0 0
FINANCIAL RATIOS
Profitability
Return on Sales 41% 40% 39%
Return on Equity 87% 46% 32%
Return on Investment 77% 44% 31%
Liquidity
Current Ratio #DIV/0! #DIV/0! #DIV/0!
Quick Ratio (Acid Test) #DIV/0! #DIV/0! #DIV/0!
Safety
Debt to Equity Ratio 0.1 0.1 0.0
BREAK-EVEN ANALYSIS
Break-Even Point (Sales) 276,928 282,317 289,312
Break-Even Point (%) 49% 49% 49%
70
5.14 FINANCIAL RATIO (GRAPH)
71
6.0 CONCLUSION
D’lightful Ice Cream Donut is a business that focused solely to the dessert industry and
ice-cream donut as its main selling. Due to the Malaysia’s climate or weather is tropically
equatorial, it is safe to say that dessert such as our product, Ice-cream Donut is the perfect
mouth-washer in the country’s hot weather. Not only that, our product is rare and does not
often can be seen or get out there. Nonetheless, best wish and hope to our business so that it
will achieve its goals as well as operating smoothly as what we have planned. It is our pleasure
to serve the customer with our product and will be able to get positive feedback from them.
72
Appendices:
I
Sarawak Business Registration

(https://fiholic.com/how-to-register-business-in-kuching-sarawak-step-by-step-
guide/#:~:text=Costs%20RM10.,sure%20everything%20is%20in%20order.)
Part 1: Name Search Process

7) Head to Wisma Hasil (Ting Pek Khing building opposite Top Spot Seafood)
8) Proceed to 2nd floor.
9) Find the “SLIP CARIAN NAMA PERNIAGAAN”. It should be on the table next to
the ticket machine.
10) Fill in at least 2 names if you intend to use Trade Name (i.e. not your own name). Fill
in the nature of business, and complete the rest of the form.
11) Get a number. Select the “pendaftaran perniagaan” option. Wait for your turn.
12) The officer will see whether your name can be approved or not. If approved, you’ll
get a stack of documents to fill.
These documents should include:
• Borang IRD No.8 (Trade license application form)
• Borang R20 (Business Names Ordinance form)
• Borang TL from Jabatan Statistik
Fill out all the forms as required. If your specific business require another special license,
please check with DBKU/MBKS/MPP for information.
Please note that your Name Search is valid for 10 days only. You need to complete your
business registration within this period.
Part 2: Business Address & Business Stamp
If you already have a business premise, then great! But if you’re poor like me, you probably
need to rent one. Many people rent a business address from third party. It’s a great
workaround option if you don’t intend to rent a permanent premise or shop lot. The company
I use is iCube Innovation at iCom Square. Costs about RM300 per year, and they will help
receive your mail.
Whichever company you use, make sure you get the
• Tenancy Agreement
• Land Title
The company you signed up with or your landlord should be able to provide you with this.
After you get your tenancy agreement, you need to make a business stamp with the FULL
address.
Part 3: Form Submission

7) Go back to LHDN building.
8) Get your Tenancy Agreement stamped at the stamp duty counter. Costs RM10.
9) Take number for new business registration again.
II
10) Proceed to submit all your forms to the counter. They will check through and make
sure everything is in order.
11) Pay the fees for your business registration. This should come up to about RM77.
12) Make sure to get the receipt. You’ll need this to collect your business license later.
Collection of your business license

From the submission day until the actual business certificate collection, it was about 2 weeks.
Do note that you can have a representative to help you collect the business license.
4) Bring your payment receipt (the green slip) back to LHDN office.
5) Go back to the counter where you submitted your form.
6) Collect your business certificate. Done!
References:
(Bong, 2021)
(IKEA, n.d.)
((SOCSO), n.d.)
((EPF), n.d.)
(EPF), T. E. (n.d.). Retrieved from
https://www.kwsp.gov.my/documents/20126/273744/JADUAL+KETIGA+27032020_ENG.pdf
(SOCSO), T. S. (n.d.). Retrieved from Rate of contribution for Employees’ Social Security Act 1969 (Act
4): https://www.perkeso.gov.my/en/rate-of-contribution.html
Bong, I. (3 March, 2021). Fiholic. Retrieved from https://fiholic.com/how-to-register-business-in-

kuching-sarawak-step-by-step-
guide/#:~:text=Costs%20RM10.,sure%20everything%20is%20in%20order.
IKEA. (n.d.). Retrieved from https://www.ikea.com/my/en/
III

BUSINESS PLAN (D'Lightful Ice-Cream Donut)

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BUSINESS PLAN (D'Lightful Ice-Cream Donut)

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FUNDAMENTALS OF ENTREPRENEURSHIP (ENT300)

ADZIM SYAMIER BIN AZLAM 2019966337

DIPLOMA IN PUBLIC ADMINISTRATION (GROUP: AM110 5A)

PUAN NORAIDA BINTI OMAR

2. 2.0 Administration Plan

3. 3.0 Marketing Plan

4. 4.0 Operational Plan

5. 5.0 Financial Plan

1.1 INTRODUCTION TO BUSINESS

i: Name of Business : D’ Lightful Ice-Cream Donut is a Dessert Shop which

ii: Nature of Business : Industry Business

v: Date of Commencement : 3rd December 2021

vi: Factors in Selecting the Purpose Business:

vii: Future Prospect of the Business:

1.2 PURPOSE OF BUSINESS PLAN

1.3 BUSINESS BACKGROUND

ii: Business Address : D’ Lightful Ice-Cream Donut,

iii: Correspondence Address : D’ Lightful Ice-Cream Donut,

iv: Website Address : www.DlightfulDessert.com

v: E-mail Address : DlightfulDessert@gmail.com

vi: Telephone Number : (06) 12- 852 7991 (General)

vii: Fax Number : (082) 644 891

viii: Form of Business : Partnership

ix: Main Activity : Dessert Shop

x: Date of Commencement : 3rd December 2021

xi: Date of Registration : 15th October 2020

xii: Registration Number : In Progress

xiii: Name of Bank : Malayan Banking Berhad (Maybank)

xiv: Bank Account Number : 541377149126

1.4 PARTNERS BACKGROUND

1.4.1 General Manager

Name : Adzim Syamier Bin Azlam

Identity Card Number : 000102-11-0391

Permanent Address : 1155 Kenyalang Park Lorong Sim Kheng Hong 6,

Telephone Number : 014-8999025

Date of Birth : 2nd January 2000

Age : 21 years old

Marital Status : Single

Academic Qualification : Diploma in Public Administration (AM110)

Course Attended : Business Administration

Skills : Time Management, Communication, Leadership

Experience : Used to work at the Box Office Counter at MBO Cinema.

Capital Contribution : RM10,000

1.4.2 Administration Manager

Name : Nur Ariffa Hipni

Identity Card Number : 000726-13-0788

Telephone Number : 013-8477874

Date of Birth : 26th July 2000

Age : 21 years old

Marital Status : Single

Academic Qualification : Diploma in Public Administration (AM110)

Course Attended : Business Administration

Skills : Administrative Writing and Reporting Skills, Perfectionist,

Experience : Part-time Receptionist

Capital Contribution : RM5,050.20

1.4.3 Marketing Manager (1)

Name : Muhd Dzul’Izzad Amier bin Dzulkifer

Identity Card Number : 000516-12-0709

Permanent Address : No.109 Kampung Sinjan Jalan Merdeka, Lorong Merdeka 5

Correspondence Address : No.109 Kampung Sinjan Jalan Merdeka, Lorong Merdeka 5

Email Address : dzulizzadamier@gmail.com

Telephone Number : 013-7867805

Date of Birth : 16th May 2000