MEHEDI ALAM RAFAT (19-91250-1)

MUNTASIR SHAHRIAR (19-91240-1)

SEAM SAMANTA (19-91268-1)
ASIFUL ISLAM SHOUROV (19-91207-1)
MD ZUNAIDUL ISLAM (19-91255-1)

Submitted to Mr. S.M. Zakaria

 Acknowledgement

We will like to express our sincere gratitude to our respected faculty Mr. S.M. Zakaria sir. We
have received excellent support throughout. The learning experience has been top of the world.
We have truly enjoyed this course under sir and we hope to learn more from him in future.
Regarding this business plan, we have worked on a plan for setting up a restaurant in Gulshan
Banani area which will be named Banglar Moshla.

PG. 1
 Index
Chapte Topic Page
Chapter Name Topic Headings
r Number no.
Banglar Moshla-The Food
1.1 3
Company
Chapter 1

Banglar Moshla-The Food Company 1.2 Partner's Profile 4

1.3 Ownership 4
1.4 Startup Summery 4
2.1 Company Locations & Facilities 5
Chapter 2

2.2 Objectives 5
Company Detail & Vision-Mission 2.3 Mission 5
Future Plans and Long Term
2.4 6
Aims
3.1 Products 7
Chapter 3

Product & Production 3.2 Production 7

3.3 The Menu 8
4.1 Market Analysis 9
4.2 Market Segmentation 9
4.3 Target Market Segment Strategy 9
4.4 Market Needs 10
4.5 S.W.O.T Analysis 10
Chapter 4

Marketing Aspects & Industry

4.6 Industry Analysis 11
Analysis
4.7 Marketing Strategy 12
4.8 Pricing Strategy 13
4.9 Marketing Programs 13
4.10 Positioning Statement 13
4.11 Sales Strategy 14
5.1 Management Summery 15
Chapter 5

Management & Organization 5.2 Organizational Strategy 16

5.3 Web Plan 17
6.1 Financial Overview 18
6.2 Projected Income Statement 18
Chapter 6

6.3 Projected Balance Sheet 19

Financial Management Plan
6.4 Projected Cash Flow Statement 21
6.5 Ratio Analysis 21
6.6 Value Chain Framework 22
Goals/Objectives 25
Conclusion 25
References 26

Chapter-1: Banglar Moshla-The Food Company

PG. 2
1.1 Executive Summery

Banglar Moshla is a privately-owned food outlet that will be positioned at Banani Model Town
in Dhaka city through our creative approach to the company's image and detail presentation.
Banglar Moshla will provide a combination of excellent food at value pricing, with fun
packaging and atmosphere. Service Fast Restaurant is the answer to an increasing demand for
fast food, to be consumed while window shopping and walking around inside a shopping mall.

In today's highly globalized and competitive environment, it is becoming increasingly difficult to

differentiate one food outlet from another. In Bangladesh, Dhaka is now becoming the model
metropolis for South Asia's new economic boom. Our main priority is to establish one outlet in a
crowded mall, preferably in one of prominent shopping malls in Banani. Later, our effort will be
a further development of more retail outlets in the surrounding area as well as outside Dhaka.

This plan is prepared to obtain a location for the initial launch of this concept. Additional
financing will need to be secured for the later subsequent outlet, anticipated in year 2 or early in
year three. The financing, in addition to the capital contributions from shareholders, will allow
Banglar Moshla to successfully open and expand through year two. The initial capital
investment will allow Banglar Moshla to provide its customers with a value-driven, entertaining
experience through the creativity of its founders.

Banglar Moshla will entice youngsters as well as grown ups to bring their friends and family to
our innovative environment.

10000000
9000000
8000000
7000000
6000000
5000000
4000000
3000000
2000000
1000000
0
Sales Gross Margin Net Profit

Fig 01: Estimated Sale, Gross Margin and Net Profit for Year 1

1.2 Partner’s Profile

PG. 3
CEO- Mr. Mehedi Alam Rafat
CFO- Mr. Muntasir Shahriar
Operations Head- Miss Seam Samantha
Production Head- Asiful Islam Sourov
Head of Supply Chain- Md. Zunaidul Islam

1.3 Ownership

Banglar Moshla is a partnership, owned entirely by Mr. Mehedi Alam Rafat, Mr. Muntasir
Shahriar and Miss Seam Samantha. The financial contribution of the 3 partners are equal, thus
the share of profits is also equal. All the partners are active in the operations of the business.
Following the Partnership Act under the Chamber of Commerce of Bangladesh, where at least
one partner is required to be an unlimited liability partner, we have elected Miss Seam Samantha
to be the unlimited partner, with her and everyone else’s mutual consent.’

1.4 Start-up Summery

The retail outlet will be rented at one of the largest shopping complex of Gulshan-Banani area.
Start-up requirements will be financed through owner’s investment.

Requirement

Kitchen and Fixtures

Furniture and Interior Tk. 500000
Rent Tk. 500000
Packaging and Stationary Tk. 500000
Cash Required Tk. 7000000
Others Tk. 1000000
Total requirement
Tk. 9500000
--------------------------------

Chapter 2: Banglar Moshla- Company Detail & Vision-Mission

PG. 4
2.1 Company Locations and Facilities

As we mentioned earlier the retail outlet will be rented at one of the target location shopping
malls in Banani-Gulshan. Banglar Moshla locations will range in size from 70 – 80 meter square
and will seat from 20 – 30 guests. We will equip the outlet with modern furniture and aim for
cleanliness and an open feeling.

2.2 Objectives

 To form a presence as a successful local fast food restaurant and achieve a market share
in Bangladesh’s fast food industry.
 To expand into several outlets by year three

2.3 Mission

Our main aim is to be one of the most fruitful fast food outlets in Dhaka as well as in
Bangladesh, starting with one retail outlet located inside a major shopping mall in Banani Model
Town.

Banglar Moshla will strive to be a leading local fast food brand in the local marketplace. We
want our customers to have the total experience when visiting our outlet(s). Our main focus will
be serving high-quality food at a fair value.

Keys to Success: To succeed in this business we must:

 Build a unique, innovative, entertaining menu that will differentiate us from the rest of
the competitor.
 Must take certain policies that control costs at all times, in all areas and implement a
conservative approach to growth policy
 Always serve the products that are of the highest quality.
 Generate and provide service which makes customer to be 100% satisfied and
maintaining the moderate level of excellent services among other competitors.
 Endorse good values of company culture and business philosophy.

2.4 Future Plans & long-term aim

PG. 5
If the business is meeting its projections by one year, we will start seeking for a second location
and develop plans for the next unit. Our five-year goal is to have at least 2-3 outlets in the Dhaka
area.

 Capture fair market share in the food restaurant market within5 years of operation
 Product differentiation. Introduce a Variety of local and global product and charge
premium price.

Chapter 3: Banglar Moshla- Product & Production

PG. 6
3.1 Products

Product Description
Banglar Moshla will be offering a menu of food and beverages with a distinctive image. There
will be three ways to purchase these products; table service at the restaurant, take-out from the
restaurant, and delivery to home or office.

The primary products of Banglar Moshla includes following:

 Burger ( Beef, Chicken)
 Sandwich ( Chicken, Club)
 Roll( Vegetable, Beef, Chicken)
 Pizza( Chicken, Beef)
 Chicken Fry
 French Fry
 Noodles( Chicken, Beef, vegetables)
 Fried Rice( vegetable)
 Chicken Biriani
 Mutton
 Chicken Khichuri
 Chicken Jhal Fry
 Mutton Rejala
 Vaat
 Varity Vorta
 Coffee(Hot, Cold, Chocolate)
 Chop( Chicken, Beef)
 Pastry Chocolate
 Juices( Apple, Orange, Mango, Grape and several types of fruit)
 Lacchi
 Faluda
 Other

3.2 Production

Food production and assembly will take place in the kitchen of the restaurant. Fresh vegetables,
meat and dairy products will be used to crate most of the dishes from scratch. The chef and his
helpers will exercise strict standards of sanitation, quality production, and presentation or
packaging over the kitchen and service staff.

3.3 The Menu

Banglar Moshla’s menu is moderate sized, and moderate-low priced offering a collection of
ethnic , global and local items with a common theme – healthy (low-fat, low cholesterol, natural

PG. 7
 ingredients), flavored, and familiar. Our goal is to create the image of light satisfying and still
nutritious food.
Menu design will look like below:
Fast Food Items
SL# Name
Price
1. Chicken Burger
TBD
2. Chicken Pizza
TBD
3. Chicken Roll
TBD
4. Chicken Chop
TBD
5. Chicken Fry
TBD
6. Chicken Sandwich
TBD
7. Noodles
TBD
8. Beef Burger

Rice & Curry Items Beverages

SL# Name SL# Name
Price Price
15. Fried Rice 29. Black Coffee
TBD TBD
16. Vaat 30. Capachinno
TBD TBD
17. Chicken Khichuri 31. American Latte
TBD TBD
18. Chicken Biriyani 32. Cold Coffee
TBD TBD
19. Beef Tehari 33. Dark Chocolate
TBD TBD
20. Beef Polao 34. Fresh Seasonal Juice
TBD TBD
21. Beef Khichuri 35. Water
TBD TBD
22. Chapter 4: Banglar Moshla- Marketing
Beef Rezala 36. Aspects
Pepsi & Industry
Analysis

PG. 8
4.1 Market Analysis

A much broader appeal exists for weekend slots because those are the days when most of our
core target market enjoys the mall going activities.

 Age - Youngsters, University student, single, currently enrolled in college and high
school.
 Family unit - We will also appeal to families with children.
 Gender - We will target both male and female
 Income - We will appeal to the medium income individuals and to all in the lower
medium income bracket people.

Recently we have conducted a public survey of people 15 - 45 years old, 80% of those
interviewed like fast food. 90% of them like fast food on a continuous basis, and 10% of them
claimed that they like fast food "very much".

4.2 Market Segmentation

Fig 02: Market Segmentation

4.3 Target Market Segment Strategy

Our fast food items intend to young and university students as well as grownups. We have
chosen this group for several important reasons. It is our goal to be "the extraordinary fast food
place" and we believe that the age group from 15 to 34 is the primary age where brand building
efforts could take place.

Our secondary target is between the ages of 35 and 39, which are a heavy lounge/restaurant user
group. The general people who have fast food going habit as we it earlier mentions it.

PG. 9
4.4 Market Needs

A recent consumer trend and analysis identifies the following needs among our target market:

 Wants variety and flavor in its food, preferably something fried

 Looks for speed of service
 Enjoys eating out
 Has an active lifestyle
 Comes from various ethnic backgrounds
 Wants an entertaining and fun experience
 Insists upon a clean, friendly, and attractive environment
 Adopts a global lifestyle
 Understand customer need and want
 Build strong customer relationship in order capture value from customer in return

4.5 S.W.O.T Analysis

Strength
 Banglar Moshla will be offering a menu of food and beverages with a distinctive image.
 Delivery to home or office
 Fastest service than another food firm
 Good food quality with fastest service (with in 10 minute)
 Excellent service staff.
 In a tangible location (Banani-Gulshan)
 Menu variation
 Pretty much covers daily necessary foods

Weakness
 There have many well-known fast-food restaurant like KFC,PIZZA
HUT,NANDOS,BFC,CFC, Khushbu, Star etc
 Above mentioned food outlets are quite cost efficient
 Banglar Moshla is new in the market
 Difficult to divert mind of the brand loyal customers.

Opportunity
 Our main customers are the university student and office goers of Banani-Gulshan.
 Market is big.
 Restaurant positioning is good.
 Food market is a big and growing industry
 We serve delicious food with fair price so customer must come to our fast-food.

Threat
 Basically, our weakness are the threat
 In Bangladesh, general people judge too fast

PG. 10
  If customer not satisfied, they will switch to different restaurant
 The competitors

4.6 Industry Analysis

While talking about food, people of Bangladesh usually perceive spicy one, our primitive people
were very much concern about spices in the food to make it more delicious, and still People of
Bangladesh are very fond of delicious and luxuriousness of food. However, Italian, Spanish,
Greek foods are not well liked through our people. Chinese foods are accepted, but not much
popular, because local people like to have spicy foods. Without spice, it is not edible to them.

In the year 2012, a survey has estimated that there were 250 outstanding restaurants including
small tea stalls in Khulna city corporation area, but in the New market and university area only
34 restaurant including Chinese and small tea stalls. 200 - 220 taka per cover is reasonable price
for middle and higher-class people. They are not willing to spend more than 250 taka per cover.
But there are some restaurants provide Unfriendly, untidy services as a result they have failed to
meet customer satisfaction, and they just make profit because people are bound to eat there lack
of alternative restaurants. However, these restaurants never get the family customer because of
their quality of food, service and price.

Fig 03: Competitive Rivalry

Bargaining Power of buyer

PG. 11
Although Banglar Moshla have good quality food with fastest service and the fair price. As
customers are brand loyal and highly sensitive to differentiated service, so they can mitigate
companies power. Thus, bargaining power of buyer is high.

Bargaining Power of suppliers

Bargaining power of suppliers is low because we purchase the raw material from supplier in bulk
and we are the regular customer.
Threats of entrants: Threats of new entrants are high. Government has no strict rolls and
regulation. Firms have opportunity of strategic alliance. So, threats of new entrants are high.

Threats of substitutes
Threats of substitutes are low because food customer are not satisfied by the other food.

Rivalry among existing competitor

There exists a moderate rivalry among competitor in this industry

4.7 Marketing Strategy

Our strategy is based on serving our markets well. We will start our first outlet as a "market
tester" that could become a model of the expanding number of outlets in the future.
Concentration will be on maintaining quality and establishing a strong identity in the local
market.

 Combination of local media and local store marketing programs will be utilized at each
location.
 Local store marketing is most effective.
 Then broader media will be explored.
 Providing a fun and energetic environment, with unbeatable quality at an acceptable price
in a clean and friendly outlet
 We will be the talk of the town.
 Therefore, the execution of our concept is the most critical element of our plan. We will
actively build our brand, through the selling of supporting materials, such as
merchandise, promotional items.

PG. 12
4.8 Pricing Strategy
Banglar Moshla pricing strategy is positioned as "standard", meaning that is the average
consumer spending for a snack or light lunch. We provide the high customer value with the fair
price. We are serving the majority of Banani customers. The customer should pay right value for
tk.

4.9 Marketing Programs

We will position three different marketing tactics to increase customer awareness. Our main
important tactic will be "word-of-mouth" and in-store marketing. This will be by extreme the
cheapest and most effective of our marketing programs because of the high traffic in targeted
shopping locations.

In-Store Marketing
 In-store advertising material containing our concept and philosophy.
 Wall posters.
 Design concept.
 In-store viewing of making fries process from cutting to frying.
 Outdoor signage (if possible).
 Grand opening promotion.
 Party food preparation.
 Merchandising objects.

Local Store Marketing

 Advertising material.
 Free occasional t-shirts at local stores events.

Local Media
 Direct mail part – containing brochures sent to surrounding addresses.
 Web page – containing company philosophy, history and news.
 Local magazines that target our interior customers, such as Free! Magazine.
 Newspaper promotion – placing several large ads all through the month to explain our
concept to the local area.

4.10 Positioning Statement

Banglar Moshla’s main focus in marketing will be to increase customer awareness in the
surrounding community. We will straight all of our plans and programs toward the goal of
explaining who we are and what we are all about. We will price our products fairly, keep our
standards high, and execute the concept so that “word-of-mouth” will be our main marketing
force.

PG. 13
4.11 Sales Strategy
Sales strategy is to build and open new location in order to increase revenue. On the other hand
this plan will be implemented when the one "market tester" outlet showed possible growth. As
each individual location will keep on to build its local customer base over the first three years of
operation, the goal of each store is annual sales Tk. 10000000.

PG. 14
 Chapter 5: Banglar Moshla- Management & Organization

5.1 Management Summary

The preliminary management team depends on us (founders themselves). Part of our

straightforward attitude will be able to run our executive management as a "knowledge sharing”
fellowship. We will not add additional overhead until necessary. This will also allow us and
future business partners to recoup investments as quickly as possible and enjoy a higher return.

At current time, Banglar Moshla is being owned by its 5 founders. Others that have helped on the
advancement of this company will be presented with an opportunity to grow together with the
company at the proper time.

Management Team
Banglar Moshla is currently the resourceful idea of its five founders. As our company is small in
nature, so it only requires a modest organizational structure. Execution of this organization
procedure appeals for all four founders to make all key management decisions in addition to
monitoring all other business activities.

Personnel Plan
Current plan is to have our accounting and payroll functions done by an in-house bookkeeper.

Mr. X (to be appointed) -will be responsible for- accounting and business development of
Service fast restaurant.

Mr. Y (to be appointed)- acting Head of Human Resources Division.

Other possible positions will be fixed at a later date include marketing manager, purchasing
manager, human resources, R&D and administrative support team.

Our initial employees will include:

Manager-2/ location Cashier Cashier- 1/location
Cook-2/location
Service boy- 10/location

This is considered an ideal personnel number for a food outlet the size of our owning the long
run, as we expand our product category and business outlets, we will employ more people in the
middle management to ensure the focus of our work, including site managers.

Compensation & Incentives

PG. 15
Banglar Moshla Restaurant will offer competitive wages and salaries to all employees with
benefit packages available to key personnel only.

Key employee: Mr. Mehedi Alam Rafat, CEO of the company also one of the owner, had
worked for a local restaurant for several years, so his knowledge and experience is valuable and
we would likely to find him as a co-owner and manager

5.2 Organizational Structure

Owners

CEO

CFO

Chief, Sales & Chief, Operations

Marketing

GM

Marketing HR Manager
Manager
Assistant Manager
& Cashier

Service Staffs

Fig 04: Organizational Structure of Banglar Moshla Restaurant

PG. 16
5.3 Web Plan
The website will, of course, show visitors everything about local and global food culture,
including the history of bangle food over time. To make the website interactive, Banglar Moshla
will offer gift cards and promotions via the Internet, so our visitors can print the promotional
coupon in PDF format and bring it when they visit Banglar Moshla.

Besides the traditional formats of customer service hotline and in-store form, customers can now
write their comments and suggestions on our website, which will be directed to one of our staff.
So, the website itself will act as the medium between our company and our audience.

Development Requirements
To adequately serve our audience, the front-end strategy of our website should be parallel with
our business color. The front-end design of our website will be entirely trusted to Mr. Aziz.
The diversity of founders' background in our company has enabled a cost efficient development
in our venture. As Mr. Muntasir and Mr. Asiful are experts in Information Technology, the back
end of our website will be developed by these gentlemen.

PG. 17
 Chapter 6: Financial Management Plan

6.1 Financial Overview

The company will start operations as a partnership company, where there will be 5 partners. The
financing of the company will come from both equity financing and also debt-financing. Each of
the partners will contribute Tk. 1000000. An additional loan of tk. 450,0000 would be taken.
This loan will be paid off in 5 years. Since we are a new company, we cannot rely on our
goodwill to easily get a loan. Also, we cannot offer any collateral, since we are a new company.
AS a result, the loan we will get will have a higher interest rate, than normal.

Assumptions
There have been several assumptions that have been made, for the convenience of budgeting and
constructing the financial statements.

 Tax rate is 30%

 Depreciation would be calculated using the straight-line method
 We have used percent of sales method while calculating some of the expenses.
 No credit sales will be allowed

Below is the financial management plan, where the pro forma income statement, balance sheet
and cash flow statements have been constructed. This would help us see whether the venture
would be a profitable one or not.

6.2 Projected Income Statement

In order to create the pro forma income statement, the first task is to forecast the sales. This was
done using market research and industry analysis, and it was found that there is fair demand as
the industry is in growth stage.

The expenses include salary & wages expenses, rent, and depreciation. There are other expenses
also. Utilities include all the costs related to water, gas, electricity, and so on. One irregular item
we have in the first year is that of a large advertising expense. Since we are new, we will start
with a huge campaign, using lots of billboards, as well as TVC ads. Although, in this industry,
the weight associated for advertising is very low, they are hardly a key success factor, still it is
imperative we do it. Finally, at the end we have shown the amount of net profit that will be
ploughed back into the company for further growth, in the following years.

Banglar Moshla Income Statement, year 1

PG. 18
 Particulars Tk. Tk.
Sales:    
Food--------------------------------------------------- BDT 8,000,000.00  
Beverage---------------------------------------------- BDT 2,000,000.00  
Total Sales: BDT 10,000,000.00  
COGS------------------------------------------------- BDT 3,500,000.00  
Gross Profit-----------------------------------------   BDT 6,500,000.00
Operating Expenses:    
Salary and Wages----------------------------------- BDT 5,000,000.00  
Depriciation------------------------------------------ BDT 100,000.00  
Rent expense----------------------------------------- BDT 500,000.00  
Utilities----------------------------------------------- BDT 500,000.00  
Advertising expense--------------------------------- BDT 500,000.00  
Total operating expense--------------------------   BDT 1,600,000.00
Earnings before interest and tax (EBIT)   BDT 1,900,000.00
Interest expense--------------------------------------   BDT 200,000.00

Earning before tax (EBT)   BDT 1,700,000.00

Tax (30%)   BDT 510,000.00
Net   BDT 1,190,000.00
profit---------------------------------------------

6.3 Projected Balance Sheet-Banglar Moshla

The projected balance sheet for first year gives a very positive feedback. First year estimated
balance sheet indicates that, our net asset, the total worth, will grows over the next following
years at a very satisfactory rate. Although we are left with a large amount of cash. But this puts
us in a very good liquidity position. We will be able to deal with situations where there will be
cash needed. This is good, since we do not have several other liquid assets. Inventory is the least
liquid asset of all, and if we look at the amount of inventory in hand each year, it is a fairly low
amount. We will try to have efficient inventory management, since we do not have enough
space, we cannot stock up on large inventory, as this also increase warehousing costs and so on.
We have some investment in money market also.

Each year, we assume that, our assets will grow, in the form of increased cash at hand. This
increase in assets is financed by the retained earnings. Depreciation of all the assets of the
company is calculated using straight-line method over the life of the asset.

Balance Sheet-Banglar Moshla Restaurant

PG. 19
For the period ending December, 2016

ASSETS Tk.
Current Asset:  
Cash--------------------------------------------------Tk. 2340000  
Inventory--------------------------------------------Tk. 50000  
Short-term investment----------------------------Tk. 500000  
Prepaid rent----------------------------------------Tk. 500000  
Total Current
Tk. 3390000
Asset-------------------------------------------------------------------------
   
Fixed asset:  
Buildings-------------------------------------------Tk. 3000000  
Vehicles--------------------------------------------Tk. 1500000  
Furnitures, Fixtures, and equipment-----------Tk. 500000  
Less: Accumulated Depriciation --------------Tk. (100000) Tk. 400000  
Total Fixed Assets--------------------------------------------------------------------------- Tk. 4900000
   
Total Assets----------------------------------------------------------------------------------- Tk. 8290000

Liabilities Tk.
Current liabilities:  
Short-term notes Payable--------------------------Tk. 100000  
Total Current
Tk. 100000
liabilities-----------------------------------------------------------------
   
Long-term Liabilities:  
Loans and Notes------------------------------------Tk. 3000000  
Total Long-term Liabilities ----------------------------------------------------------- Tk. 3000000
   
Total
Tk. 3100000
Liabilities------------------------------------------------------------------------
Stockholder’s Equity:  
Paidup capital---------------------------------------Tk. 4000000  
Retained Earning-Net Profit or (Loss)-----------Tk. 1190000  
Total Stockholder‟s Euity ------------------------------------------------------------- Tk. 5190000
   
Total Liabilities and Net Worth---------------------------------------------------- Tk. 8290000

PG. 20
6.4 Projected Cash Flow Statement
Our cash flow level is very healthy. In the first year we are left with very little cash flow, since it
is our first year, and there are lots of expenses to be met. But many of the expenses in the first
year are not present in the following years, like advertising, or cost of buying any equipment, as
a result, we have high net incomes in the following year with healthy sales growth. The pro
forma cash flow statement shows that there will be a lot of cash in hand. The company could try
to invest this in some marketable securities.

6.5 Ratio Analysis

Ratio analysis is a quantitative method of gaining insight into a company's liquidity, operational
efficiency, and profitability by comparing information contained in its financial statements. Ratio
analysis is a cornerstone of fundamental analysis.

Outside analysts use several types of ratios to assess companies, while corporate insiders rely on
them less because of their access to more detailed operational data about a company.

When investors and analysts talk about fundamental or quantitative analysis, they are usually
referring to ratio analysis. Ratio analysis involves evaluating the performance and financial
health of a company by using data from the current and historical financial statements.

The data retrieved from the statements is used to compare a company's performance over time to
assess whether the company is improving or deteriorating, to compare a company's financial
standing with the industry average, or to compare a company to one or more other companies
operating in its sector to see how the company stacks up.

Ratio analysis can be used to establish a trend line for one company's results over a large number
of financial reporting periods. This can highlight company changes that would not be evident if
looking at a given ratio that represents just one point in time.

Comparing a company to its peers or its industry averages is another useful application for ratio
analysis. Calculating one ratio for competitors in a given industry and comparing across the set
of companies can reveal both positive and negative information.

Since companies in the same industry typically have similar capital structures and investment in
fixed assets, their ratios should be substantially the same. Different ratio results could mean that
one firm has a potential issue and is underperforming the competition, but they could also mean
that a certain company is much better at generating profits than its peers. Many analysts use
ratios to review sectors, looking for the most and least valuable companies in the group.

PG. 21
Let us have a look at the ratio analysis of Banglar Moshla restaurant:

Year
Ratios 1
Liquidity Ratios  
Current Ratio 1.5
Quick Ratio 1.2

   
Financial Leverage Ratios  
Debt Ratio 0.37
Debt-equity Ratio 0.58

   
Profitability Ratio  
Net Profit Margin 0.12
Return on Equity 0.23

   
Efficiency Ratios  
Operating Profit Margin: EBIT /
0.19
Sales
Total Asset turnover ratio 1.21

6.6 Value Chain Framework

The Value Chain framework of Michael Porter is a model that helps to analyze specific activities
through which firms can create value and competitive advantage. Includes receiving, storing,
inventory control, transportation scheduling.

The idea of the value chain is based on the process view of organizations, the idea of seeing a
manufacturing (or service) organization as a system, made up of subsystems each with inputs,
transformation processes and outputs. Inputs, transformation processes, and outputs involve the
acquisition and consumption of resources - money, labor, materials, equipment, buildings, land,
administration and management. How value chain activities are carried out determines costs and
affects profits.

Most organizations engage in hundreds, even thousands, of activities in the process of converting
inputs to outputs. These activities can be classified generally as either primary or support
activities that all businesses must undertake in some form.

PG. 22
According to Porter (1985), the primary activities are:

1. Inbound Logistics - involve relationships with suppliers and include all the activities
required to receive, store, and disseminate inputs.
2. Operations - are all the activities required to transform inputs into outputs (products and
services).
3. Outbound Logistics - include all the activities required to collect, store, and distribute
the output.
4. Marketing and Sales - activities inform buyers about products and services, induce
buyers to purchase them, and facilitate their purchase.
5. Service - includes all the activities required to keep the product or service working
effectively for the buyer after it is sold and delivered.

Secondary activities are:

1. Procurement - is the acquisition of inputs, or resources, for the firm.

2. Human Resource management - consists of all activities involved in recruiting, hiring,
training, developing, compensating and (if necessary) dismissing or laying off personnel.
3. Technological Development - pertains to the equipment, hardware, software, procedures
and technical knowledge brought to bear in the firm's transformation of inputs into
outputs.
4. Infrastructure - serves the company's needs and ties its various parts together, it consists
of functions or departments such as accounting, legal, finance, planning, public affairs,
government relations, quality assurance and general management.

In practice as of 2013, no progressive organization can afford to remain stuck to any one of
these value chains. In order to cover both market spaces (physical world and cyber world),
organizations need to deploy their very best practices in both of these spaces to churn out the
most informative data,[citation needed] which can further be used to improve the ongoing
products or to develop some new product. Hence organizations today try to employ
the combined value chain

PG. 23
 Fig 05: Value Chain Framework of Banglar Moshla Restaurant

PG. 24
 Goals/Objectives
Personal Goal
One of the reasons for the owner going into this business is to be self-employed. To successfully
run and establish this business displays the abilities they have received in the course of their
education.

Business Goals
The short-term goals would be to pay back all the loans procured with interest. Long-term goals
include business to become an exclusive restaurant among all the restaurants of Gulshan-Banani
area by providing higher quality of service, delicious foods, which will meet the basic demand of
its prospective guests for their satisfaction.

Conclusion
This business plan will be using as a working tool for the successful operation of the “Banglar
Moshla Restaurant”. The location and area analysis, target market analysis, SWOT and local
marker & competitor analysis all suggest that the restaurant will be popular and successful. The
owner understands that in the expectations, due to circumstances beyond control, customer needs
and preferences will change. Our dedication is to run the business according to business plan we
made what would work as a working tool. We will change our strategy according to trends in the
hospitality industry in Banani-Gulshan area. To acquire our objectives, we will be looking at our
sales, production, personnel, inventory, customer profile and demand, customer satisfaction,
repeat customer, disbursements etc.

PG. 25
 References
1. https://www.ifm.eng.cam.ac.uk/research/dstools/value-chain-/
2. https://www.investopedia.com/terms/r/ratioanalysis.asp
3. https://www.ifm.eng.cam.ac.uk/research/dstools/value-chain-/
4. https://restaurant.eatapp.co/blog/restaurant-business-plan

PG. 26