Contoh BP 1

FACULTY OF SPORTS SCIENCE AND RECREATION
DIPLOMA IN SPORTS STUDIES (SR113)
COURSE
ENT 300 (FUNDAMENTALS OF ENTREPRENEURSHIP)
TOPIC
CHOCO’S ENTERPRISE (CHOCOHOLIC SPREAD)
PREPARED FOR:
SIR NIK ABDUL AZIZ BIN NIK HASSAN
PREPARED BY:
DANIAL MUAZ BIN MERZUKI 2019245252
MUHAMMAD AMAR MUJAHID BIN ADNAN 2019647268
NURSYAKIRAH BINTI MOHD ZAKARIA 2019461084
SITI HAJAR BINTI SAAD 2019452892
WAN AIMAN IHSAN BIN WAN NASRU 2019244822
(RSR113/4D)
SUBMISSION DATE:
26TH JULY 2021
0
Diploma in Sport Studies (SR113)
Faculty of Sport Science and Recreation
Universiti Teknologi MARA Perlis
02600 Arau Perlis
26th JULY 2021
Sir Nik Abdul Aziz Bin Nik Hassan

Lecturer of Fundamentals of Entrepreneurship (ENT300)
Faculty of Business and Management
Universiti Teknologi MARA Perlis
02600 Arau Perlis
Sir,
Submission of the Business Plan (ENT 300)
Attach is the business plan title “CHOCO’S ENTERPRISE – CHOCOHOLIC SPREAD”

to fulfill the requirements as needed as university requirements.
Below is the list of the group members that involved in completing this business plan:
Danial Muaz Bin Merzuki 2019245252

Muhammad Amar Mujahid Bin Adnan 2019647268
Nursyakirah Binti Mohd Zakaria 2019461084
Siti Hajar Binti Saad 2019452892
Wan Aiman Ihsan Bin Wan Nasru 2019244822
Thank you,
Yours sincerely
………………………
(NURSYAKIRAH BINTI MOHD ZAKARIA)
General Manager of Choco’s Enterprise
1
ACKNOWLEDGEMENT
All praises to Allah and Alhamdulillah we are feel very grateful for the completion of this
business plan as a requirement that need to be accomplish in our course work assignment which
is for code ENT300 (fundamentals of entrepreneurship).
For information, we have taken efforts in this project for completion of this business
plan. However, without the kind support and assistance of many people and organizations, it
would not have been feasible. We would like to express our heartfelt gratitude to each and
every one of them. Not to be forgotten to mention our beloved lecturer that help a lot in this
assignment Sir Nik Abdul Aziz Bin Nik Hassan, a lot of thank you for guiding us during the
process of completing this business plan.
Besides that, we were able to solve a challenge that arose over the course of completing
this assignment. As a result, we have grown more organized and mature in dealing with and
confronting our issues. In this business plan cover all information such as organization,
marketing, operation, financial and any other information needed by a new entrepreneur. Next,
I am appreciative to those who have put up the effort and initiative to see our project through
to completion.
Lastly, we just want to say a big thank you to all of you and we hope this assignment
business plan report can help us and give some knowledge about entrepreneur world. In fact,
how to become an entrepreneur in future. It is not difficult to achieve something, as long as we
have the willingness and effort. Get out of your comfort zone and wake up.
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TABLE OF CONTENTS
LETTER OF SUBMISSION 1
ACKNOWLEDGEMENT 2
TABLE OF CONTENT
EXECUTIVE SUMMARY 6–7
1.0 INTRODUCTION 8–9

1.1 Name of business 9
1.2 Nature of business 9
1.3 Industry profile 9
1.4 Location of business 9
1.5 Date of business commencement 9
1.6 Factors in selecting the proposed business 9
1.7 Future prospects of the business 9
2.0 PURPOSE 10 – 11
2.1 To evaluate the project viability and growth potential 11

2.2 To apply for loans or financing facilities from the relevant financial 11
institutions
2.3 To act as a guideline for the management of the proposed business 11
2.4 To allocate business resources effectively 11
3.0 BUSINESS BACKGROUND 12 – 15
3.1 Vision and mission 14

3.2 Organization chart 14
3.3 Logo and motto 15
4.0 BACKGROUND OF PARTNERSHIPS 16 – 21
4.1 General Manager 17

4.2 Administration Manager 18
4.3 Marketing Manager 19
4.4 Operation Manager 20
4.5 Financial Manager 21
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5.0 ADMINSTRATION PLAN 22 – 27
5.1 Organizational chart 23

5.2 Manpower planning 23
5.3 Schedule of task and responsibilities 23
5.4 Schedule of remuneration 25
5.5 List of office equipment 25
5.6 Administration budget 26
6.0 MARKETING PLAN 28 – 37
6.1 Description of product 29

6.2 Target market 31
6.3 Market size and market share 32
6.4 Competitors 32
6.5 Sale forecasting 32
6.6 Market strategy 33
6.7 Organization Chart for Marketing 36
6.9 Schedule of Task and Responsibilities 37
6.10 Marketing budget 37
7.0 OPERATION PLAN 38 – 47
7.1 Component of operating system 39

7.2 Process flowchart 40
7.3 Operation layout 41
7.4 Production planning 42
7.5 Material planning 42
7.6 Machine and equipment planning 43
7.7 Overhead requirement 44
7.9 Total operation cost 46
7.10 Operation budget 47
8.0 FINANCIAL PLAN 48 – 62
8.1 Operating budget 49
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8.2 Project implementation cost and sources of finance 52
8.3 Fixed asset depreciation schedule 53
8.4 Loan and hire purchased depreciation schedule 56
8.5 Proforma cashflow statement 57
8.6 Proforma income statement 58
8.7 Proforma balance sheet 60
8.8 Financial ratio analysis 61
9.0 BUSINESS MODEL CANVAS 63 – 70
10.0 CONCLUSION 71 – 72
11.0 APPENDICES 73 – 81
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EXECUTIVE SUMMARY
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EXECUTIVE SUMMARY
Choco’s Enterprise will be established on January 2020. Choco’s Enterprise is located in Sungai petani,
Kedah. Our company expect to attract the customer who really likes to eat different kind or packaging
that easy to carry anywhere of chocolate spread and other food that will maybe produce in the future.
The company plans to build a strong market position in the town, due to partner’s industry experience
and mils competitive climate in the area. Choco’s Enterprise aim to offer it product at an affordable
price to meet the demand of the local market area residents and tourist. Besides that, this product is
suitable for all ages.
Choco’s Enterprise is incorporated in the state of Kedah. It is equally owned and managed by five
persons. Miss Nursyakirah Binti Mohd Zakaria as General Manager has extensive more experience in
Business. Next position is administration manager was taken by Mr Muhammad Amar Mujahid Bin
Adnan who had good in counselling. The third position is Operation Manager was taken by Danial
Muaz Bin Merzuki. Next, Mr Wan Aiman Ihsan Bin Wan Nasru hold the position as a Finance Manager
in our company. He has an experience work in accounting. Lastly is, Miss Siti Hajar Binti Saad as
Marketing Manager. Before that, she is very excellent in promotion and wide experience in marketing
in business then known very well. So, our knowledge on each member will be used to help the company
to success.
Lastly, we will look forward to more success in the future and do the best to satisfy customers with our
product and service. Our hope in three years, is whether our company will improve in service and also
to provide more than types of flavour and delicious food. Our company also hopes to grow our business
to the top of the world so that everyone knows and is aware of our product.
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INTRODUCTION
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1.0 INTRODUCTION
1.1 NAME OF THE BUSINESS
Choco’s Enterprise
1.2 NATURE OF BUSINESS
Food industry
1.3 INDUSTRY PROFILE
Chocoholic spread
1.4 LOCATION OF BUSINESS
No.43, Lorong BLM 1/1 Bandar Laguna Merbok 08000 Sungai Petani Kedah
Darul Aman.
1.5 DATE OF BUSINESS COMMENCEMENT
09 March 2020
1.6 FACTORS IN SELECTING THE PROPOSED BUSINESS
➢ We want to try selling different kind of chocoholic spread in this industry.

➢ We want to try to build our own brand and make it successful and famous.
➢ Presenting new type of packaging to the Malaysian with affordable price and
easy to carry anywhere.
1.7 FUTURE PROSPECTS OF THE BUSINESS
➢ Our target is to introduce our products to many places and compete with
other chocoholic spread food.
➢ Encourage young people to be involved in the same business as us and to
raise the country economy with job resources.
➢ To prove that local brands can compete on the world stage so it in line with
the other famous brands.
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PURPOSE
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2.0 PURPOSE
2.1. To evaluate the project viability and growth potential
To determine the viability of placing Choco’s product in a few high- competition

location within a few months. Choco’s Enterprise created the business plan for the goal
of getting RM 100,000 working capital loan from RHB Bank to cover administrative
costs. Most important thing if a product is able to stay in the market and receive positive
feedback from clients, it is said to be viable. The business plan outlines the process for
managing the planned business. As a consequence, developing a creative marketing
strategy is critical to our company’s success.
2.2. To apply for loans or financing facilities from the relevant financial institutions.
Every partner in this corporation is required to provide funds to the company. After
calculating the capital provided by all business partner, the corporation still need a loan
it because the capital is insufficient. For our compony we were agreed to chose RHB
Bank for a loan of the RM100,000 since it is a speedy and efficient bank with a high
level of security. After that financing tenure of up to 7 years and interest rate as low as
BLR/IBR + 1.50%.
2.3. To act as guideline for the management of the proposed business
It is critical to have a clear guideline, especially for newly established businesses.

Business costs, operations planning, and marketing planning like a company’s
background. This is to ensure that the business is on the right track. The business cost
to ensure that business expenses do not exceed the budget and the operation planning
to ensure that the product is produced on time and in sufficient quantity. Mostly
marketing planning, assists in the definition of our objective, market, management and
staff.
2.4. To allocate business resources effectively

If we want to update about our business, we need also make sure our strategy succeeded
by allocating business resources effectively. The business plan is critical in allocating
resources throughout our company by ensuring that the goals set forward by plan that
we do. These resources may already exist in the company or will be created in the future.
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BUSINESS BACKGROUND
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3.0 BUSINESS BACKGROUND
3.0.1 Company background
NAME OF COMPANY : CHOCO’S ENTERPRISE
: NO.43, LORONG BLM 1/1 BANDAR LAGUNA MERBOK

BUSINESS ADDRESS
08000 SUNGAI PETANI KEDAH
: NO.43, LORONG BLM 1/1 BANDAR LAGUNA MERBOK
CORRESPONDENCE ADDRESS
08000 SUNGAI PETANI KEDAH
TELEPHON NUMBER : 04-44350378
FORM OF BUSINESS : PARTNERSHIP
MAIN ACTIVITIES : CHOCOHOLIC SPREAD
DATE OF COMMENCEMENT : 09 MARCH 2020
DATE OF REGISTRATION : 09 JANUARY 2020
REGISTRATION NUMBER : 349829-K
NAME OF BANK : MAYBANK
BANK ACCOUNT NUMBER : 70954943789
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3.1 Vision and mission
3.1.1 Vision
We proactively bring to market natural, local foods and products within a co-
operative network from all over states in Malaysia.
3.1.2 Mission
To acknowledge people with the new affordable delicious chocoholic spread

that can be easily purchase from our local store in Malaysia.
3.2 Organization chart
3.2.1 Table of organization chart
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3.3 Logo and motto
3.3.1 Logo
SWEET & SIMPLE is a symbolized about our
company that produce chocolate sweet and we make
it simple in aspect of packaging to make it easier to
use better than our competitor.
CHOCO’S- It’s company name, in

between h and c there is a cocoa picture
as symbolize that chocolate made from
coco and we have the best here than
other.
3.3.2 Motto
“SPREAD CAN MAKE HAPPY”
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BUSINESS OF PARTNERSHIP
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4.0 BACKGROUND OF PARTNERSHIPS
4.1 General Manager
NAME : NURSYAKIRAH BINTI ZAKARIA
IC NUMBER : 001209-02-0198
ADDRESS : NO.2241 TAMAN RIA, 08000 SUNGAI PETANI

KEDAH DARUL AMAN
EMAIL : kierahsyakierah@gmail.com
CORRESPONDENCE ADDRESS : NO, 43, LORONG BLM 1/1 BANDAR LAGUNA
MERBOK 08000 SUNGAI PETANI KEDAH
TELEPHONE NUMBER : 011-24350378
DATE OF BIRTH : 9 DISEMBER 2000
AGE : 21 YEARS OLD
MARITAL STATUS : SINGLE
ACADEMIC QUALIFICATION : DIPLOMA IN SPORT SCIENCE AND

RECREATION
COURSES ATTEND : ENTREPERENEUR ADMINISTRATION
SKILLS : GOOD IN MANAGE BUSINESS
EXPERIENCE : WORKING IN CLOTHES SALER
PRESENT OCCUPATION : GENERAL MANAGER IN CHOCO’S ENTERPRISE
BUSINESS EXPERIENCE : SELLING IN NZ CRUNCES ONLINE
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4.2 Administration Manager
NAME : MUHAMMAD AMAR MUJAHID BIN ADNAN
IC NUMBER : 010302-02-0701
ADDRESS : NO 209 TAMAN SETIA JAYA, 06900, YAN,

KEDAH DARUL AMAN
EMAIL : amarmujahid5@gmail.com
DATE OF BIRTH : 2 MARCH 2001
AGE : 20 YEARS OLD

RECREATION
SKILLS : GOOD IN COUNSELING
EXPERIENCE : NONE
PRESENT OCCUPATION : ADMINISTRATION MANAGER IN CHOCO’S
ENTERPRISE
BUSINESS EXPERIENCE : NONE
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4.3 Marketing Manager
NAME : SITI HAJAR BINTI SAAD
IC NUMBER : 000309-02-0318
ADDRESS : NO,32 TAMAN SETIA JAYA BATU 13 ½ JALAN

CHANGLOON 06000 JITRA KEDAH
EMAIL : sitihajarsaad3@gmail.com

DATE OF BIRTH : 9 MARCH 2000
AGE : 21 YEARS OLD

RECREATION
SKILLS : EXCELLENT IN PROMOTION
EXPERIENCE : NONE
PRESENT OCCUPATION : MARKETING MANAGER IN CHOCO’S

ENTERPRISE
BUSINESS EXPERIENCE : CLOTHES SELLER ONLINE
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4.4 Operation Manager
NAME : DANIAL MUAZ BIN MERZUKI
IC NUMBER : 010417-09-0021
ADDRESS : G1 KAMPUNG LUBUK GAJAH MAHANG 09700

KARANGAN KEDAH
EMAIL : danialmuaz9700@gmail.com

DATE OF BIRTH : 17 APRIL 2001
AGE : 20 YEARS OLD

RECREATION
SKILLS : EXCELLENT IN MANAGE ACTIVITIES
EXPERIENCE : NONE
PRESENT OCCUPATION : OPERATION MANAGER IN CHOCO’S

ENTERPRISE
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4.5 Financial Manager
NAME : WAN AIMAN IHSAN BIN WAN NASRU
IC NUMBER : 010412-03-0441
ADDRESS : 7-2-6 PANGSAPURI TNB, PERSIARAN BAYAN 2,

11900, BAYAN LEPAS PULAU PINANG
EMAIL : aiman.ihsan12@gmail.com
DATE OF BIRTH : 12 APRIL 2001
AGE : 20 YEARS OLD

RECREATION
SKILLS : GOOD IN COMMUNICATION
EXPERIENCE : BARISTA
PRESENT OCCUPATION : FINANCE MANAGER IN CHOCO’S ENTERPRISE
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ADMINISTRATION PLAN
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5.0 ADMINSTRATION PLAN
5.1 Organizational chart
5.1.1 Table of organization structure
5.2 Manpower planning
POSITION NUMBER OF STAFF

General Manager 1
Administration Manager 1
Marketing Manager 1
Operation Manager 1
Financial Manager 1
TOTAL 5
5.3 Schedule of task and responsibilities

5.3.1 Table of schedule of task and responsibilities
POSITION MAIN TASKS

• Responsibilities to identifying and researching development
prospects.
• Creating and implementing expansion strategy.
General Manager
• Low-level supervisors and employees are being educated by the
general manager.
• Budget creation and management.
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• Recruits, selects, orients and trains individuals to keep
administrative in place.
• Communicates job expectations, evaluates job results and
Administrative Manager discipline employees to supervise clerical and administrative
professionals.
• Provide rules and procedures for staff training, coaching,
counselling and career advancement.
• Responsible for managing activities that are part of the

production of goods and service.
Operation Manager • Design, planning, control, performance improvement and

operations strategy are all part of the operations process.
• Conduct customer needs and research and analysis.
• Managing and coordinating monthly reporting, budgeting and

forecast processes.
• Providing back-office service such as accounts payable,
Finance Manager collection and payroll.

• Monitoring cash flow
• Responsible to plan efficiently and effectively to increase sales
and profit.
• Responsible for managing the promotion and positioning of a

brand or the products and service that a company sells.
• Develops through marketing plans for all media channels and
sales teams in collaboration with marketing employees.
Marketing Manager • Approves and oversees the creative development of promotional

materials, website content, advertisement and marketing-related
projects.
• Adjust marketing campaigns and strategies as needed in
response to collected data and other feedback.
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5.4 Schedule of remuneration
5.4.1 Table of schedule of remuneration
POSITION Salary (RM) EPF (RM) SOCSO (RM) Total (RM)
General
3,900.00 312 42.85 3,545.15
Manager
Administrative
3,600.00 260 34.15 3,305.85
Manager
Operation
3,000.00 260 34.15 2,705.85
Manager
Financial
3,600.00 260 34.15 3,305.85
Manager
Marketing
3,400.00 260 34.15 3,105.85
Manager
TOTAL RM 17,500 RM 1,352 RM 179.45 RM 15,968.55
5.5 List of office equipment

5.5.1 Table of office equipment
NO ITEMS QUANTITY PRICE TOTAL
1 Writing Table 4 RM300 RM1200
2 Chairs (Manager) 10 RM80 RM800
3 Laptop 4 RM1200 RM4800
4 Cabinet Files 1 RM200 RM200
5 Air Conditioner 4 RM900 RM3600
7 Meeting Table 1 RM300 RM300
8 Refrigerator 1 RM500 RM500
9 Telephone 2 RM30 RM60
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10 Photostat Machine 1 RM500 RM500
11 Ceiling Fan 1 RM100 RM100
12 Punch Card 1 RM120 RM120
13 Kettle 1 RM30 RM30
14 Sofa 1 RM400 RM400
15 Wi-Fi 1 RM300 RM300
16 Stationary RM200 RM200
TOTAL 31 RM4860.00 RM12910.00
5.6 Administration budget

5.6.1 Table of administration budget
CAPITAL MONTHLY OTHER

NO ITEMS EXPENSES EXPENSES EXPENSES
(RM) (RM) (RM)
1. FURNITURE RM 2900.00
2. STATIONERY RM150.00
3. SALARY RM17500.00
4. EPF RM1325.00
5. SOCSO RM179.45
6. ELECTRICITY RM400.00
7. WATER RM300.00
8. TELEPHONE RM250.00
9. INSURANCE RM300.00
10. DEPOSIT RENTAL RM2000.00
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11. COMPUTER RM4800.00
12. PHOTOSTAT MACHINE RM500.00
13. RENOVATION RM2000.00
14. RENTAL PREMISES RM1000.00
15. REFRIGERATOR RM500.00
16. CEILING FANS RM100.00
17. WI-FI RM200.00
18. LICENCE FEE RM50.00

BUSINESS REGISTRATION
19. RM2000.00
FEE
TOTAL RM10800.00 RM 21604.45 RM 40500.00
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MARKETING PLAN
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6.0 MARKETING PLAN
6.1 Description of product

• Nowadays, any source from chocolate highly demands for food. This chocolate
base for our main product that will increase demands from customer especially
those people live in urban area that always on the go. Most important it is very
limited time to serve customer foods. People on the earth are loves when their
food relates to chocolate because of the sweet taste and there are benefit side for
health like can reduce our stress too. We know that everyone especially kids
and adults would love any kind of chocolate. We cannot resist that when the
chocolate stored for large quantity, mostly it will run out quickly because it is
people’s demand.
PRODUCT CONCEPT
• Brand
DESCRIPTION OF LOGO
NAME OF COMPANY
We choose ‘chocoholic’ as our company name because our business base is
chocolate company. Our chocolate is not simple homemade product because we
differentiate our product with others. It is because the combination of process and
additional material that creates special homemade chocolate.
FONT DESIGN
We use Super clarendon Bold for our font type to make it simple and unique. It is
because it will ease peoples to read and understand what our product offered.
COLOURS
• Chocolate- light chocolate
Symbolizes the easy to go product. Simple but nice.
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• Chocolate Bar
To represent that this is chocolate product and color is symbolizing the product.
i. QUALITY
Quality of our Chocoholic is you can count the ingredients in us on one hand.
And that’s how snacking should be. Our delicious chocolate is made their own
ingredients and special recipes.
ii. PACKAGING
➢ We use a pump bottle.

➢ Because pump bottle is easier to use.
➢ More effiency to use than the bottle one.
iii. LABELLING
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6.2 Target market
6.2.1 Geographic
• Geographic is the one of the first variables that the team could use in their
segmentation strategy.
• This would allow the team to break the market into sections by nations, regions,
states, counties, cities or even neighbor hoods.
• Our company choose this location to focus specific group in there mostly
students, workers, kids and family area.
• They also can buy our product because the price is affordable and easy to get
our product and can eat anytime and anywhere without any limitations.
6.2.2 Demographic
• Demographic segmentation is extremely important to all marketing departments
since the data is easily available and does drastically affect buying patterns.
• Such as age, gender, family size, family cycle, income, occupation, education,
religion, race, generation and nationality are all important factors of
demographic segmentation.
• The Park is going to use an age range of 5-60 years of age so we choose this
location it has many groups they can include kids, teens, parents and even
grandparents can buy our product.
• Our product is suitable for any kind of people no matter what background they
come from.
6.2.3 Psychographic
• Psychographic segment divide buyers into different groups based on social
class, lifestyle, or personality characteristics.
• People in the same demographic group can have very different psychographic
makeup. Marketers often segment their markets by consumer lifestyle.
• We choose the location because we are trying to introduce our new product
which might treats our customer new tastes from food of chocolate.
• We want to provide our customer with sweet food that everyone can taste, enjoy
and let the brain relaxed.
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6.3 Market size and market share
6.3.1 Table of market size and market share
BIL COMPETITIORS MARKET SIZE MARKET VALUE

(RM) SHARE
1. Hershey’s 5,000 15% 7,950
2. Nutella 20,000 40% 21,200
3. Sun Bear 5,000 15% 7,950
4. Lady’s Choices 10,000 20% 10,600
5. Choco’s 13,000 10% 5,300
TOTAL 53,000 100% 53,000
6.4 Competitors
COMPETITIORS Hershey’s Nutella Sun Bear Lady’s Choice
Location Mydin Taman Batik, Mydin Taman Batik, TF Value-Mart TF Value-Mart
Sungai Petani Kedah Sungai Petani Kedah Sungai Petani Sungai Petani
Kedah Kedah
Quality The taste is good but The taste is good but The taste is The taste is not very
quite expensive. quite expensive. average and good and quite
affordable. cheap.
Price RM 11.00 RM 12.00 RM 7.00 RM 5.50
6.5 Sale forecasting

6.5.1 Sales forecast the chocoholic of Choco’s Company (2020)
Month Sales forecast

January 100,000
February 100,000
March 100,000
April 100,000
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May 100,000
June 100,000
July 100,000
August 100,000
September 100,000
October 100,000
November 100,000
December 100,000
TOTAL YEAR 1 1 200,000
6.6 Market strategy
Choco’s has a bright future to succeed in the chocoholic spread and beverage
business industry and expected to produce large profits due to several factors. Our
Chocoholic store will be providing excellent services to satisfy our customers and at
the same time making profit. In achieving our target, Chocoholic store will be
executing the marketing strategies by introducing the service offered, price
termination, locating a strategic place and doing some promotion.
Marketing strategies play an important role in achieving our shop’s objective by
introducing and attracting the customers. That is why our Chocoholic marketing
strategy is based on the 4Ps formula that stands for product, price, place and
promotion.
i) Product/Service
To attract our customer, we will be offering them high quality service and serving
them with the best services at a very reasonable and affordable price. Therefore, we
have planned to attract customer through several strategies as follows:
Steps in making Chocoholic in our kitchen:
INGREDIENTS
You’ll need:
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→ 200g dark chocolate
→ 125g light caster sugar
→ 125g unsalted butter
→ ½ small cup boiling milk
→ 2 eggs
STEP 1: MELT THE INGREDIENTS

First, you have to break the chocolate into small pieces in a bowl and you add
the sugar and the butter. Melt these ingredients in a bowl which is sitting
on a pot with hot water on the hob until you get a smooth chocolate mix.
STEP 2: ADD MILK

While we are waiting, take a half of a small cup of milk to boil
and then add to the chocolate mix.
STEP 3: BLEND WELL

Blend well with a small electric blender for 30 seconds.
STEP 4: ADD THE WHOLE EGG

Then add the whole eggs to the mix and use the blender for another minute until you
get a smooth homemade chocolate spread.
STEP 5: COOL AND SERVE

Let the spread cool a bit. It will stiffen and you will have a perfect, smooth, soft
homemade chocolate spread to have with a bit of bread, for breakfast or as a treat in
between meals. Or you can just use a spoon and dig in there.
ii) Price
The second most important strategy in business is price strategy. There are some
strategies to promote our services to customers. Choco’s offers a suitable price for
all market groups. So, the customers can choose their own bread or anything to go
with their Chocoholic spread.
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iii) Place (Distribution)
Distribution strategy is aimed at establishing a structured and controllable

distribution system to ensure the product offered reaches the target customer. Our
company used form of direct to consumer as a distribution strategy. Direct to
customer is the method that we used because it is easy for us to communicate with
them such as having our product being sold at areas that are close to them.
iv) Promotion
Choco’s will be using many methods to advertise our products that we offer. This is
very important for us to make a good promotional strategy that may influence and
increase to our income. Then, Promotion strategy also to attract people come to our
shop and the same time can promote our product. There are some of the promotion
strategies that we will be implementing for our business.
v) Poster
We will be spreading our poster around Ipoh area to inform the people about our
new business. By doing this, we are hoping to attract them to come over to our place
and try the service that we are offering.
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vi) Company signboard
A large signboard will be placed in front of our HQ so people who are passing by
will be alert and noticed about the business that we are running. This signboard also
designs attractively using bright colors to attract our customers to come. We also
will be providing important information on our signboard in the future.
6.7 Organization Chart for Marketing
Marketing Manager
Promotion Personnel Distribution Personnel
6.8 Manpower Planning
Position No of Personnel
Marketing Manager 1
Promotion Personnel 1
Distribution Personnel 1
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6.9 Schedule of Task and Responsibilities
Position Task and Responsibilities

Marketing Manager • Create marketing and sales strategies
• Guide and direct on product development processes
• Understand customer needs and current marketing
trends
• Assist and support marketing and sales team in
product positioning, branding, and pricing
• Keep track on competitors products
Promotion Personnel • Have a communication skills to promote products

• Plans to create advertisement, posters and the others
to promote the company’s products
• Record all order from the customers
Distribution Personnel • Handle all the collection receipt, and distribution of

products
• Ensure all orders are delivered on time
• Ensure that safety rules and regulations are met
6.10 Marketing budget
ITEMS FIXED ASSET MONTHLY OTHER

EXPENSES (RM) EXPENSES EXPENSES
(RM) (RM)
Signboard 1500
Grand Opening 2200
Business Card 580
Vehicle 9000
Poster 450
Promotion cost 500
Total 13 200 450 580
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OPERATION PLAN
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7.0 OPERATION PLAN
7.1 Component of operating systems
7.1.1 Business Input
All resources required to produce our product, including raw materials
such as sugar, coconut oil, hazelnuts, cocoa powder, chocolate milk, man
power, machine and equipment, technology, information, and capital,
are referred to as business inputs.
7.1.2 Transformation Process

A transformation process is any activity or set of activities that takes one
or more inputs, transforms and adds value to them, and then provides
outputs to customers or clients. When the inputs are raw materials, the
transformation is relatively easy to identify, such as when cocoa powder
are transformed into chocolate jam. The aspect of the transformation
may be less obvious when the inputs are information or people.
7.1.3 Output
Output refers to the quantity of the products produce, how the products
being created, and how to get the products being fully completed and it
also provides the last called or simply called as the last decision to make
it as the display.
7.1.4 Feedback
Feedback is the comments and complaints that our company needed
from the customer to make our products more suitable for the customers,
in other words to help our company make an improvement and also helps
to detect if there is any lack in the products.
7.1.5 External Environment

The external environment refers to the process of converting raw
materials into our company's product in order to profit. Furthermore, it
includes the conditions, entities, events, and factors that surround our
organization and influence its activities and decisions. Aside from that,
it determines our company's opportunities and risks.
39
7.2 Process flowchart
Inspection of quality hazelnut
Spread the hazelnuts on a baking sheet

and roast for 12 to 15 minutes
until they are fragran
Put the hot hazelnuts in a mason

jar with the lid on and shake.
Remove the nuts that are now skinless and

put them in a food processor or a
high powered blender, then re-shake the
jar until the rest of the skins come off as well.
Grind the hazelnuts for about 5 minutes until

It’s turns into a creamy hazelnut butter.
Add in the sugar, cocoa powder,

coconut oil, vanilla, and salt.
Blend for another minute until
all the ingredients are combined smooth.
Inspection of quality the Nutella

chocolate and packaging.
Chocolate Nutella are packages into boxes
Transport boxes to store
Keep boxes in store.
40
Transport boxes to store
7.3 Operations layout
41
7.4 Production Planning
7.4.1 Sales forecast per month
Output per month
Average sales forecast per month = RM 100, 000
The sales price = RM 10.00
Number of output per month = Average sales forecast/Sale price per unit
100000.00
= 10.00
= 10000 units per month
7.4.2 Number of output per day

If the number of working days per month is 24 days (6 days/week)
= No. of output per month / no. working days per month

10000
= 24
= 416.67 units per day
≈ 416 units per day
7.4.3 Number of units per hour

Such as daily working hour = 8 hours
= No. of output per day / daily working hours

416
= 8
= 52 units per hour
7.5 Material planning

7.5.1 Material requirement planning
Materials / Inventories Cost Per Unit (RM) Quantity Needed Total Cost
(PER MONTH)
1. Hazelnuts RM 30 / 1kg 20kg RM 600.00
42
2. Coconut Oil RM 30 / 1 Kg 14 Kg RM420.00
3. Cocoa Powder RM 15 / 1 Kg 20 Kg RM 300.00
4. Chocolate RM 25 / 1 Kg 25 Kg RM 625.00
Milk
5. Full Cream RM 15 / 1 litre 15 Litre RM 225.00
Milk
6. Vanilla flavour RM 14 / 1 Kg 10Kg RM 140.00
7. Salt RM 8 / 1 kg 8 Kg RM 160.00
Total RM 2,470
7.6 Machine and Equipment Planning
7.6.1 Amount of machine & equipment required
Planned Rate of Production per day X Standard production time
Machine productive time per day
1. Trolley
416 20
× = 9.24 @ 1 𝑜𝑝𝑒𝑟𝑎𝑡𝑜𝑟
540 16 667
2. Mixture machine
416 30
× = 1.39 @ 1 𝑚𝑖𝑥𝑡𝑢𝑟𝑒 𝑚𝑎𝑐ℎ𝑖𝑛𝑒
540 16 667
3. Boiling machine
416 70
× = 3.24 @ 1 𝑏𝑜𝑖𝑙𝑖𝑛𝑔 𝑚𝑎𝑐ℎ𝑖𝑛𝑒
540 16 667
4. Packaging machine
416 40
× = 1.85 @ 1 𝑝𝑎𝑐𝑘𝑎𝑔𝑖𝑛𝑔 𝑚𝑎𝑐ℎ𝑖𝑛𝑒
540 16 667
5. Mould machine
416 10
× = 4.62 @ 1 𝑚𝑜𝑢𝑙𝑑 𝑚𝑎𝑐ℎ𝑖𝑛𝑒
540 16 667
43
6. Filler machine
416 30
× = 1.38 @ 1 𝑓𝑖𝑙𝑙𝑒𝑟 𝑚𝑎𝑐ℎ𝑖𝑛𝑒
540 16 667
7.6.2 List of machine &equipment
Machine No of machine
Trolley 1
Mixture machine 1
Boiling machine 1
Packaging machine 1
Mould machine 1
Additional machine 1
7.7 Overhead requirement
7.7.1 Operations Overhead (indirect labour/indirect
material/insurance/maintenance and utilities)
No Types of Overhead Monthly

Cost (RM)
1 Cleaner 1 600
2 Box of transportation 500
3 Electricity 8 000
4 Water 2 000
5 Machine maintenance 650
6 Gloves 200
7 Gas tank 500
TOTAL 13,450
44
7.8 Manpower Planning
7.8.1 Organization Chart for Operation Department
OPERATION
MANAGER
OPERATOR QUALITY CHECKER SUPERVISOR
7.8.2 List of Operation Personnel
Position No of personel
Operational manager 1
Supervisor 1
Quality checker 1
Operator 4
7.8.3 Schedule of task and responsibilities
Position Task and Responsibilities

Operation manager • Set and maintain productivity and quality standard
of the product.
• Oversee the daily sales and operation of the
production.
• Oversee the production procedure and policies.
Supervisor • Maintain work flow by monitoring steps of the
process.
• Maintain staff by recruiting, selecting, orienting and
training.
• Ensure operation of the product in good condition.
Quality checker • Test the product for its intended use and make sure
it performs up to manufacture specification.
Operator • Make sure the product working in order and perform
to require specification.
45
7.8.4 Schedule of remuneration
Position No . Monthly EPF SOCSO Amount

Salary (RM) Contribution ( 1.75% )
(13%)
(RM) (RM) ( RM )
Operation 1 2 000 260 25 2 285
manager
Quality checker 1 1 000 130 12 1 142
Operator 4 800 104 10 3 656
TOTAL 7 083
7.9 Total Operations Cost
Total Operation Cost = Direct Material Cost (total raw material) + Direct Labor Cost
(total remuneration) + Overhead Cost (total operations overhead)
2 470 + 7 083 + 13 450 = RM 22 003.00
a. Cost per unit
Cost per unit = Total Operations Cost (RM)
Total number of Output (Output per month)

22 003
= 416
=RM 55.30
b. Productivity Index (PI)
Productivity Index = Total value of Output (Sales forecast per month)
Total Value of input (Total Operation Cost)

RM100 000
= 22 003
= 4.54
46
7.10 Operation budget
ITEM FIXED ASSET MONTHLY OTHERS
EXPENDITURES EXPENDITURES EXPENDITURES
Machine 12, 000
Factory Rental 1, 500
Overhead 13,450
Maintenance 150
Material 2,470
Transportation (van) 15, 000
Fittings & equipment 1, 000
Total 45, 000 10,514 2, 000
47
FINANCIAL PLAN
48
8.0 FINANCIAL PLAN
8.1 Operating budget
8.1.1 Administration department
ADMINISTRATIVE BUDGET
Monthly
Particulars F.Assets Exp. Others Total
Fixed Assets
Land & Building - -
Office Equipment 12,910 12,910
Renovation 2,900 2,900
Furniture/fitting 2,000 2,000
- -
Working Capital
Salaries,EPF,and SOCSO 17,500 17,500
Utilities Bill 950 950
Internet 200 200
- -
- -
- -
- -
Pre-Operations & Other Expenditure
Other Expenditure -
Deposit (rent, utilities, etc.) 2,000 2,000
Business Registration & Licences 2,050 2,050

Insurance & Road Tax for Motor
Vehicle 300 300
Other Pre-Operations Expenditure - -
Total 17,810 18,650 4,350 40,810
49
8.1.2 Marketing department
MARKETING BUDGET
Monthly
Fixed Assets
Signboard 1,500 1,500
Vehicle (Lorry) 15,000 15,000
- -
- -
Working Capital
Salaries, EPF & SOCSO 7,200 7,200
Promotion 500 500
poster 450 450
- -
- -
- -
- -
Other Expenditure -

Vehicle 300 300
Other Pre-Operations Expenditure 580 580
Total 16,500 8,150 4,430 29,080
50
8.1.3 Operation department
OPERATIONS BUDGET
Monthly
Fixed Assets
Machines and Equipment 12000 12,000
grand opening 2200 2,200
-
Working Capital
Raw Materials 2,470 2,470
Carriage Inward & Duty 500 500
Salaries, EPF & SOCSO 7,803 7,803
Overhead 13,450 13,450
- -
- -
- -
Other Expenditure 150
Business Registration & Licences - -

Vehicle 300 300
Other Pre-Operations Expenditure - -
Total 14,200 24,223 1,950 40,223
51
8.2 Project Implementation cost and sources of financial
CHOCO'S ENTERPRISE
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 Equipment 12,910 12,334 576
Renovation 2,900 2,421 479
Furniture/fitting 2,000 2,000
Signboard 1,500 1,400 100

Vehicle (Lorry) 15,000 11,932 768 2,300
Machines and Equipment 12,000 5,766 254 5,980

grand opening 2,200 2,200
Working Capital 1 months

Administrative 18,650 13,171 5,479
Marketing 8,150 5,170 2,980
Operations 24,223 14,353 9,870
Pre-Operations & Other Expenditure 10,730 9,746 984
Contingencies 5% 5,513 4,839 674
TOTAL 115,776 85,332 1,022 29,422
52
8.3 Fixed asset depreciation schedule
CHOCO'S ENTERPRISE
DEPRECIATION SCHEDULES
Fixed Asset Office Equipment Fixed Asset Renovation

Cost (RM) 12,910 Cost (RM) 2,900
Method Straight Line Method Straight Line
Economic Life Economic Life
(yrs) 5 (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation Book Value
- - 12,910 - - 2,900
1 2,582 2,582 10,328 1 580 580 2,320
2 2,582 5,164 7,746 2 580 1,160 1,740
3 2,582 7,746 5,164 3 580 1,740 1,160
4 2,582 10,328 2,582 4 580 2,320 580
5 2,582 12,910 - 5 580 2,900 -
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 Furniture/fitting Fixed Asset

Cost (RM) 2,000 Cost (RM)
(yrs) 5 (yrs) 5
- - 2,000 - - -
1 400 400 1,600 1 - - -
2 400 800 1,200 2 - - -
3 400 1,200 800 3 - - -
4 400 1,600 400 4 - - -
5 400 2,000 - 5 - - -
6 0 0 - 6 - - -
7 0 0 - 7 - - -
8 0 0 - 8 - - -
9 0 0 - 9 - - -
10 0 0 - 10 - - -
53
Fixed Asset Signboard Fixed Asset Vehicle (Lorry)
Cost (RM) 1,500 Cost (RM) 15,000
(yrs) 5 (yrs) 5
- - 1,500 - - 15,000
1 300 300 1,200 1 3,000 3,000 12,000
2 300 600 900 2 3,000 6,000 9,000
3 300 900 600 3 3,000 9,000 6,000
4 300 1,200 300 4 3,000 12,000 3,000
5 300 1,500 - 5 3,000 15,000 -
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)
(yrs) 5 (yrs) 5
- - - - - -
1 - - - 1 - - -
2 - - - 2 - - -
3 - - - 3 - - -
4 - - - 4 - - -
5 - - - 5 - - -
6 - - - 6 - - -
7 - - - 7 - - -
8 - - - 8 - - -
9 - - - 9 - - -
10 - - - 10 - - -
54
Fixed Asset Machines and Equipment Fixed Asset grand opening
Cost (RM) 12,000 Cost (RM) 2,200
(yrs) 5 (yrs) 5
- - 12,000 - - 2,200
1 2,400 2,400 9,600 1 440 440 1,760
2 2,400 4,800 7,200 2 440 880 1,320
3 2,400 7,200 4,800 3 440 1,320 880
4 2,400 9,600 2,400 4 440 1,760 440
5 2,400 12,000 - 5 440 2,200 -
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)
(yrs) 5 (yrs) 5
- - - - - -
1 - - - 1 - - -
2 - - - 2 - - -
3 - - - 3 - - -
4 - - - 4 - - -
5 - - - 5 - - -
6 - - - 6 - - -
7 - - - 7 - - -
8 - - - 8 - - -
9 - - - 9 - - -
10 - - - 10 - - -
55
8.4 Loan and hire purchase depreciation schedule
CHOCO'S ENTERPRISE
LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES
LOAN REPAYMENT SCHEDULE HIRE-PURCHASE REPAYMENT SCHEDULE
Amount 85,332 Amount 1,022
Interest Rate 5% Interest Rate 5%
Duration (yrs) 5 Duration (yrs) 5
Method Baki Tahunan
Total Principal Total Principal
Year Principal Interest Payment Balance Year Principal Interest Payment Balance
- - 85,332 - - 1,022
1 17,066 4,267 21,333 68,266 1 204 51 256 818
2 17,066 3,413 20,480 51,199 2 204 51 256 613
3 17,066 2,560 19,626 34,133 3 204 51 256 409
4 17,066 1,707 18,773 17,066 4 204 51 256 204
5 17,066 853 17,920 - 5 204 51 256 -
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 - -
56
CHOCO'S ENTERPRISE
PRO FORMA CASH FLOW 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
8.5
Capital (Cash) 29,422 29,422

Loan 85,332 85,332
Cash Sales 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 600,000 660,000 759,000
Collection of Accounts Receivable 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 550,000 655,000 750,750
TOTAL CASH INFLOW 114,754 50,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,264,754 1,315,000 1,509,750
CASH OUTFLOW
Adm inistrative Expenditure
Salaries,EPF,and SOCSO 17,500 17,500 17,500 17,500 17,500 17,500 17,500 17,500 17,500 17,500 17,500 17,500 210,000 231,000 265,650
Utilities Bill 950 950 950 950 950 950 950 950 950 950 950 950 11,400 12,540 14,421
Internet 200 200 200 200 200 200 200 200 200 200 200 200 2,400 2,640 3,036
Marketing Expenditure
Salaries, EPF & SOCSO 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 86,400 95,040 109,296
Promotion 500 500 500 500 500 500 500 500 500 500 500 500 6,000 6,600 7,590
poster 450 450 450 450 450 450 450 450 450 450 450 450 5,400 5,940 6,831
Proforma cashflow statement
Operations Expenditure
Cash Purchase 1,482 1,482 1,482 1,482 1,482 1,482 1,482 1,482 1,482 1,482 1,482 1,482 17,784 19,562 22,497
Payment of Account Payable 988 988 988 988 988 988 988 988 988 988 988 10,868 11,856 13,042
Carriage Inw ard & Duty 500 500 500 500 500 500 500 500 500 500 500 500 6,000 6,600 7,590
Salaries, EPF & SOCSO 7,803 7,803 7,803 7,803 7,803 7,803 7,803 7,803 7,803 7,803 7,803 7,803 93,636 103,000 118,450
Overhead 13,450 13,450 13,450 13,450 13,450 13,450 13,450 13,450 13,450 13,450 13,450 13,450 161,400 177,540 204,171
Other Expenditure 150 150 165 190

Pre-Operations
Insurance & Road Tax for Motor Vehicle 900 900 900 900
Other Pre-Operations Expenditure 580 580
Fixed Assets
Purchase of Fixed Assets - Land & Building
Purchase of Fixed Assets - Others 39,208 39,208
Hire-Purchase Dow n Payment 8,280 8,280
Hire-Purchase Repaym ent:
Principal 17 17 17 17 17 17 17 17 17 17 17 17 204 204 204
Interest 4 4 4 4 4 4 4 4 4 4 4 4 51 51 51
Loan Repaym ent:
Principal 1,422 1,422 1,422 1,422 1,422 1,422 1,422 1,422 1,422 1,422 1,422 1,422 17,066 17,066 17,066
Interest 356 356 356 356 356 356 356 356 356 356 356 356 4,267 3,413 2,560
Tax Payable 0 0 0 0
TOTAL CASH OUTFLOW 58,068 51,984 52,822 52,822 52,822 52,822 52,822 52,822 52,822 52,822 52,822 52,822 52,822 691,095 694,118 793,545
CASH SURPLUS (DEFICIT) 56,686 -1,984 47,178 47,178 47,178 47,178 47,178 47,178 47,178 47,178 47,178 47,178 47,178 573,660 620,882 716,205
BEGINNING CASH BALANCE 56,686 54,702 101,880 149,058 196,236 243,414 290,592 337,770 384,948 432,126 479,304 526,482 573,660 1,194,541
ENDING CASH BALANCE 56,686 54,702 101,880 149,058 196,236 243,414 290,592 337,770 384,948 432,126 479,304 526,482 573,660 573,660 1,194,541 1,910,747
57
8.6 Proforma income statement
CHOCO'S ENTERPRISE
PRO-FORMA PRODUCTION COST STATEMENT
Year 1 Year 2 Year 3
Raw Materials
Opening Stock 0 1,200 1,320
Current Year Purchases 29,640 32,604 37,495
Ending Stock 1,200 1,320 1,518
Raw Materials Used 28,440 32,484 37,297
Carriage Inward 6,000 6,600 7,590
34,440 39,084 44,887
Salaries, EPF & SOCSO 93,636 103,000 118,450
Factory Overhead
Depreciation of Fixed assets
(Operations) 2,840 2,840 2,840
Overhead 161,400 177,540 204,171
Total Factory Overhead 164,240 180,380 207,011

Production Cost 292,316 322,464 370,348
58
CHOCO'S ENTERPRISE
PRO-FORMA INCOME STATEMENT

Sales 1,200,000 1,320,000 1,518,000
Less: Cost of Sales
Opening Stock of Finished
Goods 3,000 3,400
Production Cost 292,316 322,464 370,348
Less: Ending Stock of Finished
3,000 3,400 3,800
Goods
0 0 0
289,316 322,064 369,948
Gross Profit 910,684 997,936 1,148,052
Less: Enpenditure
Administrative Expenditure 223,800 246,180 283,107
Marketing Expenditure 97,800 107,580 123,717
Other Expenditure 150 165 190
Business Registration &
4,100
Licences
Insurance & Road Tax for
900 900 900
Motor Vehicle
Other Pre-Operations
580
Expenditure
Interest on Hire-Purchase 51 51 51
Interest on Loan 4,267 3,413 2,560
Depreciation of Fixed Assets 6,862 6,862 6,862
Total Expenditure 338,510 365,151 417,387

Net Profit Before Tax 572,174 632,785 730,666
Tax 0 0 0
Net Profit After Tax 572,174 632,785 730,666
Accumulated Net Profit 572,174 1,204,959 1,935,625
59
8.7 Proforma balance sheet
CHOCO'S ENTERPRISE
PRO-FORMA BALANCE SHEET

ASSETS
Non-Current Assets (Book

Value)
Land & Building
Office Equipment 10,328 7,746 5,164
Renovation 2,320 1,740 1,160
Furniture/fitting 1,600 1,200 800
Signboard 1,200 900 600

Vehicle (Lorry) 12,000 9,000 6,000
Machines and Equipment 9,600 7,200 4,800

grand opening 1,760 1,320 880
Other Assets
Deposit 5,000 5,000 5,000
43,808 34,106 24,404

Current Assets
Stock of Raw Materials 1,200 1,320 1,518
Stock of Finished Goods 3,000 3,400 3,800
Accounts Receivable 50,000 55,000 63,250
Cash Balance 573,660 1,194,541 1,910,747
627,860 1,254,261 1,979,315
TOTAL ASSETS 671,668 1,288,367 2,003,719
Owners' Equity
Capital 29,422 29,422 29,422
Accumulated Profit 572,174 1,204,959 1,935,625
601,596 1,234,381 1,965,047
Long-Term Liabilities
Loan Balance 68,266 51,199 34,133
Hire-Purchase Balance 818 613 409
69,083 51,812 34,542
Current Liabilities
Accounts Payable 988 2,174 4,130
TOTAL EQUITY & LIABILITIES 671,668 1,288,367 2,003,719
60
8.8 Financial ratio analysis
CHOCO'S ENTERPRISE
FINANCIAL RATIO ANALYSIS
LIQUIDITY
Current Ratio 635 577 479
Quick Ratio (Acid Test) 631 575 478
EFFICIENCY
Inventory Turnover 69 72 74
PROFITABILITY
Gross Profit Margin 75.89% 75.60% 75.63%
Net Profit Margin 47.68% 47.94% 48.13%
Return on Assets 85.19% 49.12% 36.47%
Return on Equity 95.11% 51.26% 37.18%
SOLVENCY
Debt to Equity 11.65% 4.37% 1.97%
Debt to Assets 10.43% 4.19% 1.93%
Time Interest Earned 133 184 284
61
FINANCIAL RATIOS
Current Ratios Quick Ratios
700 700
600 600
500 500
400 400
Ratio
Ratio
300 300
200 200
100 100
0 0
1 2 3 1 2 3
Year Year
Inventory Turnover Gross Profit Margin
75 75.95%
74 75.90%
73 75.85%
75.80%
72
75.75%
71
Percent
Times
75.70%
70
75.65%
69
75.60%
68
75.55%
67 75.50%
66 75.45%
1 2 3 1 2 3
Year Year
Net Profit Margin Return on Assets
90.00%
48.20%
80.00%
48.10%
70.00%
48.00%
60.00%
47.90%
50.00%
Percent
Percent
47.80%
40.00%
47.70%
30.00%
47.60%
20.00%
47.50%
10.00%
47.40%
1 2 3 0.00%
1 2 3
Year
Year
Return on Equity Debts to Equity
100.00% 14%
90.00%
12%
80.00%
10%
70.00%
60.00%
8%
Percent
Percent
50.00% Serie…
6%
40.00%
30.00%
4%
20.00%
2%
10.00%
0.00% 0%
1 2 3 1 2 3
Year Year
Debts to Assets Times Interest Earned
12% 300
10% 250
8% 200
Percent
Times
6% 150
4% 100
2% 50
0% 0
1 2 3 1 2 3
Year Year
62
BUSINESS MODEL CANVAS
63
9.0 BUSINESS MODEL CANVAS
9.1 Customer segments
Customer segmentation is the process separating consumers into groups based on
similar criteria so firms may sell to each group efficiently and properly. Our community
of consumers includes from students, families, and the workers around.
➢ Students and teenagers

Students are Choco’s Enterprise most targeted primary customers. This is because the
location of this Choco’s Enterprise store is close to two schools which is easier for them
before going to school, they can stop at Choco’s Enterprise to buy breakfast for them
as our operating hours are 7 am to 6 pm. No need to worry about the price of the food,
as our store has offered special promotional prices for students so that they can buy it
as much as they want.
➢ Family
Families who have members who like to eat bread with jam and celebrate their
birthdays, they can buy it from our store as we provide many reservations for any
celebration. For example, Father’s Day, Mother’s Day, wedding ceremony, they can
order our new chocoholic for their event and we will give the new chocoholic to them.
And for sure the price will be cheaper if the holiday arrives. Choco's Enterprise will
make a special promotion for the celebration day.
➢ Workers
In addition to school students, teachers can also stop by and shop at our store. We
understand that some employees do not have time for breakfast. So, they don’t have to
worry because our store will be open at the beginning of the working day except
Saturday and Sunday.
64
9.2 Value Propositions
A value proposition is a promise we make in order to value our promises that we can
make, as well as the characteristics we choose to make our products or services look
attractive to consumers. As a consequence, our Choco's Enterprise value proposition is
as follows:
➢ Halal
Choco's Enterprise assures that all of the products it provides to customers are halal,
allowing people of all faiths to enjoy them. We are devoted to paying greater attention
to how we use our components to ensure that they meet the requirements of Islamic
law. Furthermore, we ensure that all of our product preparations are done in a hygienic
environment, and that the health of our consumers is our first priority.
➢ Quality local bread brew

Our choco is special from other choco shops because we only sell handmade local
chocoholic prepared with high quality and original local ingredients. We have the
tastiest choco in the surrounding area, with a focus on uniqueness and high-quality
ingredients.
9.3 Channels
In BMC, a channel segment describes how my product may reach the client segment in
order to fulfil the value proposition. It is critical that everyone in the organization
understands the best way to contact the company.
➢ Social media
The firm uses social media as our initial point of contact and to captivate our consumers.
On Facebook, Twitter, and Instagram, the account is known as @chocoenterprise.
Social media is the primary medium through which the firm communicates with those
who have been introduced to the Choco’s Enterprise. To pique their curiosity, the firm
will publish about our cuisine and offers.
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➢ WhatsApp
To handle the customer, the organization has set up a WhatsApp business account.
Customers may reserve their freshly made chocoholic via WhatsApp so that they do not
have to queue in our little shop. The quick message for rapid answers, chat label and
business profile catalogues all assist to improve the customer's ordering experience.
➢ Face-to-Face
Furthermore, Choco’s Enterprise directs customers through face-to-face interactions.
The firm believes that word of mouth is the greatest and most cost-effective way to direct
people to our many types of jam chocoholic. As a result, the staff will urge consumers
to spread the word about our product to their friends and family. Consumers can also be
labelled as new or potential customers via Choco’s Enterprise.
9.4 Customer Relationship

One of BMC's nine building components is customer connection. This session will
cover the interaction between the firm and its customers before and after they purchase
a product. This segment is essential because existing consumers who are happy with
our products or services may refer new customers to us.
➢ Personal
Personality type Human interaction is the foundation of customer relationships. The
customer can contact the representative to place an order or learn more about our
chocoholic. Customers' orders will be handled via social media, WhatsApp, or phone
calls. Customers feel more at ease dealing with a real person as opposed to an automated
chat bot system because of the personal interaction. Personal client relationships also
give a minor edge in call handling and 24/7 availability.
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➢ Customer satisfaction
The personal interaction between the company and the client is a long-term partnership
in which the firm will preserve the link from the very first order till the customer
receives our chocoholic. Long-term relationships are essential for allowing recurring
orders from our tiny shop customers. As a result, the consumer receives the highest
level of satisfaction.
➢ Loyalty reward
The firm can secure a consistent source of money from the customer by establishing
long-term relationships. Customer’s relationships aid in the development of the
company's reputation and trust. For our frequent customers' birthdays, Choco’s
Enterprise will offer goodies such as products, discounts, and free pastries.
9.5 Revenue Stream

For the purpose of earning revenue, our firm accepts orders for wedding ceremonies
and birthday parties. The income streams were addressed with the firm by discussing
the pricing that the client would pay for their orders. They will receive a retail pricing
when they order more of our chocoholic. The following is how the revenue streams will
be calculated:
➢ Chocoholic jam is sold at a price of RM 7.

Usually, chocoholic jam is sold at a price of more than RM 7 per jam in the market.
Therefore, our store decided to sell quality chocoholic jam at a cheaper price that suits
the students and employees who will buy the jam. While we will be selling the jam at
a cheap price, we will never forget the quality we want as it can last many days and is
easy to carry anywhere.
➢ Food panda fees

Food panda is one of the services that provide delivery from the order that they have
got at the restaurant, mart, cafes and else. Our chocoholic did not have a rider for
delivery services, instead we recruit or pay Food panda for doing that. So, in order to
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having them for doing the services we need to pay 2% of our sale per month which is
RM 1680 only.
9.6 Key Activities

Key activities of a business represent what the company must do to make the business
model work. These activities can produce a product or providing a service or mix of
both. Key activities in our company are producing, marketing, selling.
➢ Producing
To produce our special jams like chocoholic we will weigh all the quality ingredients
and provide equipment to make chocoholic jams.
➢ Marketing
We will take pictures and making a video of the process and post it to the marketing in
our website and social media. We will make sure the quality and the content of the video
will satisfy our customers.
➢ Selling
We will offer our chocoholic straight to customers, allowing them to enjoy freshly jam
chocoholic from our shop. Customers who live a long distance away from our small
shop can use the Food panda app to have their order delivered right to their door.
9.7 Key Resources

Key resources are also known as the building blocks of the most critical assets required
to make a company model function. As a result, the following are the major resources
of Choco’s Enterprise:
➢ Talented workers
The best employees are our most important asset. Our store could not function properly
or produce high quality goods if not for our most valuable assets, such as our chocoholic
craftsmen and skilled staff. We would not have been able to go ahead and achieve our
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objective of being the number one chocoholic jam store in the city without them. These
workers are responsible for producing delicious and healthy chocoholic that will be
served to our consumers. Furthermore, our employees who work from our rental office
cannot be left behind as they are our most valuable assets and help us ensure that our
store runs smoothly from time to time.
9.8 Key Partners

Key Partners are relationship that you have with other business, governmental, or non-
consumer entities that help your business model work. These partnerships that you
undoubtedly create will be forces that help your business succeed in areas that would
be inefficient for you to do yourself. The key partner for Bake n Take is wholesale store,
machinery store, and Food panda.
➢ Wholesale store
Our chocoholic spreads buy all ingredients such as chocolate, butter, milk, sugar, and
other ingredients to make chocoholic spreads from wholesale stores near wholesale
prices. We will use all fresh and quality ingredients for customer satisfaction based on
their preferences. Because chocolate is an important source of nutrients, it will be our
main menu.
➢ Machinery store
As we used many machines such as mixers, cooler rack, we tend to change and repair
the machines as the quality of our products depends on the machine. We need machine
supplier to supply and repair our machine every time they broke.
➢ Food panda
To manage customers that select delivery, the firm has set up a Food panda account.
Customers may simply order from the Food panda applications and have it delivered to
their home. This technique is effective for reducing the number of people in our tiny
shop.
69
9.9 Cost Structure
All the fees and expenses that your company will incur while executing your business
model are defined by your cost structure. Your team must analyse the most critical
charges to your firm and build hypotheses for these expenses to populate the cost
structure block of your business model canvas.
➢ Choco’s ingredients
The cost for producing the chocoholic is depending on the order that we have receive
in the month. The ingredients are including the milk, dark chocolate, caster sugar, eggs,
butter and the packaging itself added on the cost.
➢ Utility bills
The utilities cost is included the electrical bills and water bills to be considered as a
variable cost along the amount of usage that has been use in the process chocoholic.
➢ Telephone bills
We knew that most people would use Wi-Fi to do their work in the shop, so we decided
to pay the bill for Wi-Fi. We will also use some social media such as Instagram,
Facebook, and twitter to interact with our customers. This will be the best platform to
expand our store to the internet.
➢ Rent
The rental cost us about RM 2000 per month which is reasonable to us because the
place will include our small office. So, the building is quite big for us to store everything
in it.
➢ Worker’s salary
Because of our company consist of some employee and workers, we need to pay salary
for them. The salary will be paid according to their expertise and specialty.
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CONCLUSION
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10.0 CONCLUSION
We are feeling grateful and blessed to able finish this business plan, we have gone
through lots of new experience ad it is very fun and though us a lot of things too. We
are members of Choco's Enterprise, hope that our product can be market widely not
only domestic but internationally. It is very beneficial in order to complete our business
plan. After we successful finish this business plan, we have learned and know how to
set up and also prepare a real business plan in our future. Our target of business is
anyone from young people to old citizen who want unique in the breakfast and taste our
delicious and different kind of breakfast spread. However, with all the good cooperation
from top until our worker we manage to compete our business competitor as fair and
square without any bad intention. Maybe after years, we will make and innovation
towards our product but we still hope it can still satisfy our customer satisfaction.
72
APPENDICES
73
11.0 APPENDICES
➢ Business card
74
75
76
77
11.2 PARTNERSHIP AGREEMENT
a. Name of the business
(CHOCO’S ENTERPRISE)
b. Partnership agreement
The partnership agreement stated that has been prepared on 10th January 2020 are according to
the agreement between the following members:
NO. NAME OF PARTNER’S IC. NUMBER
1. NURSYAKIRAH BINTI MOHD ZAKARIA 001209-02-0198
2. MUHAMMAD AMAR MUJAHID BIN ADNAN 010302-02-0701
3. SITI HAJAR BINTI SAAD 000309-02-0318
4. DANIAL MUAZ BIN MERZUKI 010417-09-0021
5. WAN AIMAN IHSAN BIN WAN NASRU 010412-03-0441
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Our business operation and administration will be based on the business registration Act 1965
(revised 197) and our business will be carry on the partnership.
1. Name and location of the business.
1.1 the partnership should be conducted under the name of CHOCO’S ENTERPRISE
and shall maintain offices at NO.43, LORONG BLM 1/1 BANDAR LAGUNA
MERBOK 08000 SUNGAI PETANI KEDAH. In the event of changing the
partnership business, all partner must give the consent in writing.
1.2 The place of business.
OFFICE : NO.43, LORONG BLM 1/1 BANDAR LAGUNA MERBOK 08000
SUNGAI PETANI KEDAH
FACTORY: NO.43, LORONG BLM 1/1 BANDAR LAGUNA MERBOK 08000
SUNGAI PETANI KEDAH
2. Partner’s position:
NO. NAME OF PARTNER’S POSITION
1. NURSYAKIRAH BINTI MOHD ZAKARIA GENERAL MANAGER
2. MUHAMMAD AMAR MUJAHID BIN ADNAN ADMINISTRATION MANAGER
3. SITI HAJAR BIN SAAD MARKETING MANAGER
4. DANIAL MUAZ BIN MERZUKI OPERATIONAL MANAGER
5. WAN AIMAN IHSAN BIN WAN NASRU FINANCIAL MANAGER
79
3. Capital contribution
3.1 The capital of each partnership shall consist of the following property, services or
cash which each partner agrees to contribute.
NO. NAME OF PARTNER’S CONTRIBUTION PERCENTAGE (%)
1. NURSYAKIRAH BINTI MOHD ZAKARIA 108,579 30%
2. MUHAMMAD AMAR MUJAHID BIN ADNAN 100,579 25%
3. SITI HAJAR BINTI SAAD 70,576 15%
4. DANIAL MUAZ BIN MERZUKI 70,576 15%
5. WAN AIMAN IHSAN BIN WAN NASRU 70,576 15%
3.2 The profit and losses of the partnership shall be divided by the partners according
to a mutually agreeable schedule and at the end of each calendar year according to the
proportions list above.
3.3 There is no interest payable charged on the partner’s capital.
3.4 The terms of this agreement shall be a period of 3years, unless the partner mutually
agrees in writing to a short period. Should be the partnership be terminated by
anonymous vote, the asset and cash of the partnership shall be used to pay all creditors,
with the remaining amounts to be distributed to the partners according to their
proportionate share.
4. MANAGEMENT OF SALARIES
NO. NAME OF PARTNER’S SALARY (RM)
1. NURSYAKIRAH BINTI MOHD ZAKARIA RM 3,545.15
2. MUHAMMAD AMAR MUJAHID BIN ADNAN RM 3,305.85
3. SITI HAJAR BINTI SAAD RM 3,105.85
4. DANIAL MUAZ BIN MERZUKI RM 2,705.85
5. WAN AIMAN IHSAN BIN WAN NASRU RM 3,305.85
80
5. New partners cannot be introduced in the business unless getting permission and
agreement from all existing partners.
6. All business account books need to be kept at the main business premises. Partners are
allowed to check through the books as they have the right to keep a copy of the books.
In conclusion, all partners have agreed with the term and conditions that are listed in
agreement above which was authorized by partners.
Signature:
……………………………..
NURSYAKIRAH BINTI MOHD ZAKARIA
(GENERAL MANAGER)
…………………………………..
MUHAMMAD AMAR MUJAHID BIN ADNAN
(ADMINSTRATION MANAGER)
…………………………………..
SITI HAJAR BINTI SAAD
(MARKETING MANAGER)
…………………………………..
DANIAL MUAZ BIN MERZUKI
(OPERATION MANAGER)
…………………………………..
WAN AIMAN IHSAN BIN WAN NASRU
(FINANCIAL MANAGER)
81

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FACULTY OF SPORTS SCIENCE AND RECREATION

DIPLOMA IN SPORTS STUDIES (SR113)

26th JULY 2021

Sir Nik Abdul Aziz Bin Nik Hassan

Submission of the Business Plan (ENT 300)

Attach is the business plan title “CHOCO’S ENTERPRISE – CHOCOHOLIC SPREAD”

Danial Muaz Bin Merzuki 2019245252

EXECUTIVE SUMMARY 6–7

1.0 INTRODUCTION 8–9

2.1 To evaluate the project viability and growth potential 11

3.0 BUSINESS BACKGROUND 12 – 15

3.1 Vision and mission 14

4.0 BACKGROUND OF PARTNERSHIPS 16 – 21

4.1 General Manager 17

5.1 Organizational chart 23

6.0 MARKETING PLAN 28 – 37

6.1 Description of product 29

7.0 OPERATION PLAN 38 – 47

7.1 Component of operating system 39

8.0 FINANCIAL PLAN 48 – 62

8.1 Operating budget 49

9.0 BUSINESS MODEL CANVAS 63 – 70

1.1 NAME OF THE BUSINESS

1.2 NATURE OF BUSINESS

1.3 INDUSTRY PROFILE

1.4 LOCATION OF BUSINESS

1.5 DATE OF BUSINESS COMMENCEMENT

1.6 FACTORS IN SELECTING THE PROPOSED BUSINESS

➢ We want to try selling different kind of chocoholic spread in this industry.

1.7 FUTURE PROSPECTS OF THE BUSINESS

To determine the viability of placing Choco’s product in a few high- competition

2.3. To act as guideline for the management of the proposed business

It is critical to have a clear guideline, especially for newly established businesses.

2.4. To allocate business resources effectively

3.0.1 Company background

NAME OF COMPANY : CHOCO’S ENTERPRISE

: NO.43, LORONG BLM 1/1 BANDAR LAGUNA MERBOK

TELEPHON NUMBER : 04-44350378

FORM OF BUSINESS : PARTNERSHIP

MAIN ACTIVITIES : CHOCOHOLIC SPREAD

DATE OF COMMENCEMENT : 09 MARCH 2020

DATE OF REGISTRATION : 09 JANUARY 2020

REGISTRATION NUMBER : 349829-K

NAME OF BANK : MAYBANK

BANK ACCOUNT NUMBER : 70954943789

To acknowledge people with the new affordable delicious chocoholic spread

3.2 Organization chart

3.2.1 Table of organization chart

CHOCO’S- It’s company name, in

“SPREAD CAN MAKE HAPPY”

4.1 General Manager

NAME : NURSYAKIRAH BINTI ZAKARIA

ADDRESS : NO.2241 TAMAN RIA, 08000 SUNGAI PETANI

AGE : 21 YEARS OLD

MARITAL STATUS : SINGLE

ACADEMIC QUALIFICATION : DIPLOMA IN SPORT SCIENCE AND

SKILLS : GOOD IN MANAGE BUSINESS

EXPERIENCE : WORKING IN CLOTHES SALER

PRESENT OCCUPATION : GENERAL MANAGER IN CHOCO’S ENTERPRISE

BUSINESS EXPERIENCE : SELLING IN NZ CRUNCES ONLINE

NAME : MUHAMMAD AMAR MUJAHID BIN ADNAN

ADDRESS : NO 209 TAMAN SETIA JAYA, 06900, YAN,

DATE OF BIRTH : 2 MARCH 2001

AGE : 20 YEARS OLD