CATHOLIC UNIVERSITY OF MOZAMBIQUE SCHOOL OF EDUCATION AND

COMNICATION

Individual English work

Theme: Business plan

Name: Laiza Dimaka Dakika

Course: Accounting and Auditing – 2nd year – Labor
Lecturer: Orlando Matiquite

Nampula, May 03, 2022

CATHOLIC UNIVERSITY OF MOZAMBIQUE SCHOOL OF EDUCATION AND
COMNICATION
Introdução

Business plans help you run your business a good business plan guides you through each
stage of starting and managing your business. You’ll use your business plan as a roadmap for
how to structure, run, and grow your new business. It’s a way to think through the key
elements of your business.

Business plans can help you get funding or bring on new business partners. Investors want to
feel confident they’ll see a return on their investment. Your business plan is the tool you’ll use
to convince people that working with you or investing in your company is a smart choice.
 1. Organization presentation

Company goals

The project refers to the elaboration of a Business Plan for improvements in a commercial
enterprise. The company is a grocery store, which sells various types of products, from
foodstuffs and beverages to cleaning and personal hygiene products. The grocery store has
been around for about 11 years. It is a family business, and aims to meet the demand of
customers who live in the vicinity of the establishment. The project is located in the Varjão
neighborhood in the city of Pinheiral, in the interior of the state of Rio de Janeiro, in the South
Fluminense region. The municipality has almost 23 thousand inhabitants, corresponding to
almost 3% of the total population of the region. Micro and small companies represent almost
all the formal enterprises existing in the city. The largest concentration of these
establishments is in the commerce sector followed by the service sector. The grocery store is a
type of enterprise that has existed in the market for centuries, being considered one of the
oldest business segments still in existence. Over time, it underwent changes, adapting itself to
the commercial structure of each era, but always with the same relationship of simplicity and
affection with the clientele. Generally, grocery stores focus on customers who live in the
neighborhood where they are located, so a good level of relationship is created between
customers and the company, generating a relationship of trust, respect and friendship between
the parties. According to the Brazilian Supermarket Association, retail sales companies are
distinguished by the size of the sales area, the number of check-outs (boxes) and the number,
nature and origin of items offered. In a grocery store, the average number of items offered is
1159, the average number of cash registers is 2 and the sales area is approximately 250 m2.

Strategic positioning

Strategic planning is the company's way of positioning itself in the market, with the path to be
followed to achieve its objectives, goals, values, 8 vision and mission (Biagio and Batocchio,
2005). It allows the company to direct the future, following its goals and objectives

Mission: our mission is to offer quality products, variety and good service, providing a
pleasant environment in order to guarantee a relationship of trust with our customers.

Vision: be a market reference in the city. To be recognized for offering quality products,
variety and fair prices.
Values: ética, honestidade, respeito ao ser humano, confiança, higiene, organização,
comprometimento.

2. Cute analysis

SWOT analysis is a structural tool used in the analysis of the internal and external
environment of companies, in order to formulate strategies. From the analysis of
environments it is possible to identify strengths, weaknesses, threats and opportunities for the
company. Below is the SWOT analysis made for the grocery store:

FORCES WEAKNESSES
 Variety of products  default
 Quality products  Not computerized
 Good service  Does not accept card
 Good relationship  Competition with
with customers large chain
 Own property supermarkets
 Few employees
THREATS OPPORTUNITIES
 Health Surveillance  Only neighborhood
 Inflation market
 Easy access location
 Large number of
suppliers

Analyzing the characteristics found in the analysis, we can outline improvement strategies for
the company.

- As for the inspection of the Sanitary Surveillance, the company will always seek to keep the
environment clean and organized;

- Since there are other supermarkets in the city that belong to large chains, the company can
study the possibility of joining a chain, seeking better prices;

- The company can analyze the possibility of accepting the card, either debit or credit, as a
form of payment;

- Invest in advertising to publicize the grocery store;

- Explore the large number of suppliers to make quotations and purchase products with lower
prices;

- Since the use of equipment for issuing tax coupons is mandatory, the company will need to
use a computerized system.

- Conduct campaigns with prize draws on commemorative dates such as Mother's Day,
Father's Day, Christmas, to encourage purchases and reduce delinquency.

3. Enterprise data:
Name: Lalesca grocery store
Activity sector: Commerce
Form of ownership: Small Business
Tax characterization: company opting for SIMPLES
Owner: Laiza Júlia Dimaka
Location: Muahivire-expansion

4. Organizacional structure
The organizational structure of the company is composed of 3 employees: a manager
(owner) and two attendants, one of whom is a day worker, working only on Sundays.
10 The manager, who is responsible for purchasing decisions, cash control, payments,
also accumulates the role of attendant. And the attendant, who has the function of
serving customers, receiving (cash), replacing goods on the shelves. Due to the
physical space of the company being small, it is not necessary to hire an employee to
clean the grocery store, leaving this obligation to the attendant. Due to the need for
accounting practices, the company has the help of an accounting office to carry out tax
and labor calculations. Analyzing the size of the company, it was found that the
existence of an HR department was not necessary, with the responsibilities of
managing people remaining with the manager.

5. Legal aspects:

For a company to carry out its activities in the country, it is necessary that it obtains, among
other requirements, registration with the city hall of the city where it will operate, with the
State, with the Federal Revenue Service and with Social Security. Depending on the activity
carried out, it may also be necessary to register with the Class Entity, with the Secretary of the
Environment, among other inspection bodies. A company's legal registration is obtained from
the state's Board of Trade or from the Legal Entity Registry Office. With this registration the
company officially exists. It is necessary to check if there is any other company with the
desired name. If everything is correct, the company will be registered and its NIRE (Company
Registration Identification Number) will be delivered. With the NIRE in hand, the company
will be registered as a taxpayer, that is, it will obtain the CNPJ (National Registry of Legal
Entities). When registering with the CNPJ, the company must inform which activity it will
carry out. The classification will be used for taxation and inspection of the company's
activities. After registering the CNPJ, it is necessary to obtain the business license from the
city hall of the city where the company will be installed. The permit is a license that allows
the establishment and operation of commercial, industrial, agricultural and service providers,
as well as societies and associations of any nature.

Bussiness idea

The idea is to create a competitive differential that gives a special touch to the store. For this,
it is crucial to define your target audience that you want to reach, establishing a customer
profile, their income level, gender (women), habits and preferences. Defining what kind of
clothes the target audience wears, what are their favorite brands, what are their references in
terms of clothing and what are their consumption habits.

1. Organizational and legal structure

Our Fabulosa commercial establishment has an effective employee and the participation of
the partners themselves. The workload will be 46 hours per week, 8 hours of work from
Monday to Friday and 6 hours on Saturdays, which may vary according to the needs of the
store. The partners work together in decision-making, holding periodic meetings to evaluate
the performance of the company's activities. The contracted salesperson will be responsible
for cleaning the store, organizing the environment and qualified customer service, while
secondary activities such as cashier operations, marketing, purchase of products, etc. will be
carried out by the partners.
2.1. Production/commercial/services capacity

Initially, Fabulosa will have 200 pieces of varied clothing available in its stock, as the sales
capacity in normal months will be an average of 145 pieces. in months festivals like
December, for example, this quantity will double and we will have the capacity to sell up to
290 pieces. In these festive seasons we will be able to serve up to 10 customers in a period of
1 hour because we will hire temporary salespeople, and in the other months we will have the
capacity to serve up to 5 people in a period of 1 hour.

Financial plan
Estimate of fixed investments
A- Máquinas e equipamentos
Machines and Quantity Value unit Total
equipment
Computer 1 28.500,00 28.500,00
Shelves 1 15.800.00 15.800,00
Walpaper 1 3.500,00 3.500,00
Total 92.800,00

B- Móveis e utensílios
furniture and Quantity Value unit Total
utensils
Mat 200x250cm 1 17.000,00 17.000,00
Banc 3 5.000,00 15.000,00
Chair 1 11.000,00 11.000,00
Curtain 1 2.500,00 2.500,00
Wallpaper 3 1.500,00 4.500,00
Shelves 150 150,00 15.000,00
Plastic 4 2.000,00 8.000,00
Mirror 65x1, 40cm 1 4.000,00 4.000,00
Total 95.000,00

Total fixed investments: 188.600 mzn

working capital
A- Initial stock estimate

Descrição/ Quantity Value unit TOTAL

referência
Tampons 1 75,00 75,00
Farinha de trigo 1kg 35,00 35,00
Favo de ovo 1 300,00 300,00
Favo de ovo 1 300,00 300,00
Rice 1kg 40,00 40,00
Chocolate 1 150,00 150,00
Yogurte 1 175,00 175,00
flour 1kg 100,00 100,00
flour 1kg 100,00 100,00
Fish 1kg 140,00 140,00
Rice 1kg 40,00 40,00
Rice 1kg 40,00 40,00
Fish 1kg 140,00 140,00
Flour 1kg 100,00 100,00
Flour 1kg 100,00 100,00
TOTAL
1760,00

Orçamento de vendas
Product Quantity Unit value Total
Flour 1 100,00 100,00
Flour 1 100,00 100,00
Flour 2 100,00 200,00
Flour 1 100,00 100,00
Rice 5 40,00 200,00
Rice 1 40,00 40,00
Rice 1 40,00 40,00
Rice 1 40,00 40,00
Rice 2 40,00 80,00
Fish 4 140,00 560,00
Fish 1 140,00 140,00
Chocolate 1 150,00 150,00
Chocolate 3 150,00 450,00
Yougurt 1 175,00 175,00
Omo 1 55,00 55,00
Omo 1 55,00 55,00
TOTAL 27

Business plan assessment

As we can see throughout this business plan, the women's fashion market in the city of
Nampula is scarce and this creates a great opportunity to open a store in this field. With a
bank loan of 100,000.00 mzn, we were able to open a store much larger than our competitor's,
with air conditioning and a spacious and comfortable environment that meets all our
customers' needs. The store's furniture and equipment will be first-rate, totaling a value of
92,800.00 mzn to be initially invested in our store, including initial stock. Per month we will
have sales revenue in the amount of 9,544.00 mzn if we sell 29 pieces of clothing per month,
however in festive months like December, for example, sales revenue and the amount of
pieces to be sold will double. At the end of the day, we will have a profitability of 21% per
year, and after 7 months of the company's activity, the partners will have already recovered, in
the form of profit, everything they spent on setting up the Exclusiva, so the viability of this
plan is more than visible. business.