ENT Group Project (Business Plan)

FACULTY OF SCIENCE COMPUTER AND MATHEMATICS (CS110)
ENT 300 - FUNDAMENTALS OF ENTREPRENEURSHIP
BUSINESS PLAN REPORT
[LOGO]
CENDOLS
Prepared for:
MADAM ROHA BINTI MOHAMED NOAH
Prepared by:
NAME Student ID
MUHAMAD LUKMAN BIN RAMLI 2020820508
MUHAMMAD FARIS IRFAN BIN MOHD 2020685414

NORMAN
MUHAMMAD IRFAN BIN ABDUL RASHID 2020874418
MOHAMAD HALID SAZLI BIN HAMSAH 2020498112
Date of Submission: 19th July 2022

Table of content
ACKNOWLEDGMENT
EXECUTIVE SUMMARY
1.0 INTRODUCTION
1.1 Introduction to Business
1.2 Purpose of Preparing the Business Plan
1.3 Business Logo And Details
1.4 Business/Company Background
1.5 Background of Partners
1.6 Partnership Agreement
1.7 Business Location
2.0 ADMINISTRATION PLAN
2.1 Introduction to Administration Plan
2.2 Business Mission, Vision and Objectives
2.3 Organisational Chart
2.4 Schedule of Tasks and Responsibilities
2.5 Employee Incentive
2.6 Preparations List of Administrative Personnel and Remunerations
2.7 List of Kitchen Furniture and Fittings
2.8 Administrative Budget

3.0 MARKETING PLAN
3.1 Marketing Objectives
3.2 Products Description
3.3 Target Market
3.4 Market Trend, Size, and Share
3.5 Marketing Strategy
3.6 Marketing Personnel and Remuneration
3.7 Marketing Budget
4.0 OPERATIONAL PLAN
4.1 Introduction to Operational Plan
4.2 Operation Process Planning
4.3 Operation Layout
4.4 Production Planning
4.5 Material Planning
4.6 Machine and Equipment Planning
4.7 Manpower Planning
4.8 Overhead Requirement
4.9 Location Plan
4.10 Business and Operation Hour
4.11 Operation Budget

5.0 FINANCIAL PLAN
5.1 Introduction to Financial Plan
5.2 Objectives of Financial Plan
5.3 Financial Information
5.4 Project Implementation Cost & Source of Finance
5.8 Depreciation Schedules
5.9 Pro Forma Cash Flow Statement
5.10 Pro Forma Income Statement
5.11 Pro Forma Balance Sheet
5.12 Financial Ratio Analysis
5.13 Financial Ratios (Graph)
6.0 BUSINESS MODEL CANVAS (BMC)
7.0 CONCLUSION
APPENDICES
ACKNOWLEDGEMENT
Alhamdulillah, first of all we would like to thank God as finally we were able to
finish our assignment that have been given by lecturer to us. This task had been done with all
afford by group members eventhough a little bit problem were happened among us while doing
this assignment. This assignment cannot complete without the hard work from our group
member which are consist of Faris, Lukman, Halid and Irfan. Luckily all the problems can be
settel down and we were able to adapt properly and wisely.
Besides that,big thank we address to our supervisor Pn. Roha because without her
guide our project cannot be done properly like this. She always give us supports and guide to
us how to do our assignment in purpose to produce a good outcome from research that been
studied. Topic that been chosen by our group are regarding Cendol.
This business plan project has taught us how to start a business and honed our
entrepreneurial skills. The project has equipped us with the necessary skills to become
effective leaders and communicators in the future. As a result, we've learned a lot from this
project.
Finally, thank to our beloved friend that always stick together and also work hard to
produce a good assignment with all afford and responsibility. Hope that all the afford will give
a lot of benefits to us and also to our group project. Million thank also we to all our classmate
because they also help us in doing our group. They always give us ideas and comments on
our project so that we can improve our project in many ways.
EXECUTIVE SUMMARY
This group decided to set up a business on Cendol for those who want different types of
flavours and other deserts. This business offers customers to customize the flavour and topping
on their cendol. Other than that, this business also provides delivery services that the customer
can get just using GrabFood, FoodPanda and etc app delivery. This service is done in
cooperation with all food delivery that we mention.
The purpose of doing this report is to give understanding about the business to be well-known.
This group has decided to name the company as "Amai Cendol Cafe". “Amai” is a word from
Japanese that means sweetness. This name is symbolic of the sweetness of cendol that has its
own taste.
This business's nature is a partnership. It is owned by four-member which are Lukman, Faris
Irfan, Halid and Muhd Irfan. Each members contribute RM 1,000 except Lukman contributes RM
2,000 to capital for the start-up of this business and each of us also have unlimited liability.
This company located at No 24,Jln Ekoperniagaan 10, Taman Kota Masai , Eco Business Park ,
81750, Pasir Gudang, Johor. This place is surrounded by such place a Lotus's Eco Tropics,
Al-Ikhlas Gadget Kota Masai and etc.We choose this place because it is place with
development area and near with main road in Eco Business Park.
1.0 INTRODUCTION
1.1 Introduction to Business

i. Name of business
Amai Cendol
ii. Nature of business

This business is selling cendol with different type of flavor and other desert.Our goal is to
make sure all customer are happy with our product and services while maintaining the
healthy atmosphere at anytime.
iii. Industry profile

Established since 2021, Amai Cendol Cafe is one of the pioneer cafes that serves only
cendol in Malaysia. “Amai” is a word from Japanese that mean sweetness, who has
given us all the inspiration for our cendol due to her love for all things sweet. Amai is
currently exploring for looking for more desserts to share with everyone as we only
travels for one reason that is to make life a little sweeter.
We aims to deliver the most delectable desserts the culinary world has to offer, which is
why we ensure that each and every order that leaves our cafe, is guaranteed to both
visually entice and excite any flavour palate.
Goals of Business
● Amai Cendol aims to deliver the most delectable desserts the culinary world has
to offer
iv. Business location

No 24,Jln Ekoperniagaan 10, Taman Kota Masai , Eco Business Park , 81750, Pasir
Gudang, Johor
v. Business operational date

Our company will start its first operation on 1st Disember 2022.
vi. Factor of selecting this business

We believe cendol is one of the best desert and we going to use that to ensure our
business popularity thus giving us a stable revenue.
vii. Future prospects of the business

Our long-term goal for this company is to open more branches in Malaysia so that more
people are aware of our business. Aside from that, we would like to update time by time
our cendol variations in the future for our current and potential customers to try the
desert.
1.2 Purpose of Preparing the Business Plan
The main purpose of preparing this business plan is as a guidance to operate the ‘Amai
Cendol ’buissness. As we need to begin another business, we really want a manual for help us
comprehend the idea of the business and the different variables that make it work. This will help
us try not to commit errors in the future while maintaining the business. We have recorded the
organization's plans and drives to achieve the organization's objectives while setting up this
business plan. This is likewise essential to draw in an enormous number of financial backers to
our organization in the
future.
Furthermore, the business plan assists our organization with deciding if our vision and
objectives would be able be accomplished through organization management. We likewise
utilize this business plan to decide whether our items are satisfactory by people in general. One
of our organization objectives is to meet the client's expectations. Hence, we built a business
plan so our clients would have more confidence in our administration and items. This is
significant since an excellent help and item can assist our organization with creating benefits.
1.3 Business Logo and Details
Description
The Logo of our company don’t have much meaning behind it. The only thing that shows
in our logo is the cup of water with lemonade in it just to indicate that our place only sell drink.
Other than that, our logo also show our established date which is 2022. ?
Finally. Our company name, which is Amai Cendol Bar to make people out there familiar with
our name.
1.4 Business Background
Business Information
Name of the company Amai Cendol Bar
Business Address No 24,Jln Ekoperniagaan 10, Taman Kota

Masai , Eco Business Park , 81750, Pasir
Gudang, Johor
Social Media Instagram: Amai Cendol Bar

Facebook: Amai Cendol Bar
E-mail Amai123@gmail.com
Telephone Number 07-12498403
Form of Business Partnership
Main Activity Selling cendol
Date of Commencement 1 January 2022
Date of Registration 1 July 2022
Registration Number 10232-H
Name of Bank Maybank
Bank Account Number 159384797207

1.5 Partner Background
NAME : MUHAMAD LUKMAN BIN RAMLI
IDENTITY CARD NUMBER : 020406-01-0101
PERMANENT HOUSE ADDRESS : NO.21,PARIT PAK INTAN,PRAIT

SIKOM,82010,PONTIAN,JOHOR
CORRESPONDENCE ADDRESS : NO.21,PARIT PAK INTAN,PRAIT

SIKOM,82010,PONTIAN,JOHOR
EMAIL : heptadecimal@gmail.com
NO. TEL : 01160613251
DATE OF BIRTH : 6 APRIL 2002
AGE : 20
MARITAL STATUS : SINGLE
ACADEMIC QUALIFICATION DIPLOMA IN COMPUTER SCIENCE
SKILLS : -math and computer skill

-product knowledge
-sales skill
EXPERIENCE : - Store Clerk at Target Supermarket
CURRENT POSITION : FINANCIAL MANAGER
CAPITAL CONTRIBUTION RM13000

NAME : MOHAMAD HALID SAZLI BIN HAMSAH
PERMANENT HOUSE ADDRESS : No.1 Jalan Genuang 2, Felda Medoi, 85009,

Segamat, Johor
CORRESPONDENCE ADDRESS : No.1 Jalan Genuang 2, Felda Medoi, 85009,

Segamat, Johor
EMAIL : halid.hamsah@gmail.com
NO. TEL : 012-23494827
DATE OF BIRTH : 1/7/2002
AGE : 20
SKILLS : -Good at Cooking

-Good at making drink
-Excellent at Handling workers
EXPERIENCE : Work at a normal food restaurant
CURRENT POSITION : ADMINISTRATION MANAGER

NAME : MUHAMMAD FARIS IRFAN BIN MOHD
NORMAN
PERMANENT HOUSE ADDRESS : 25, JALAN MANGGA 17, TMN KOTA

MASAI, PASIR GUDANG, JOHOR
CORRESPONDENCE ADDRESS : 25, JALAN MANGGA 17, TMN KOTA

MASAI, PASIR GUDANG, JOHOR
EMAIL : farisirfan200211@gmail.com
NO. TEL : 0104611974
DATE OF BIRTH : 3 NOVEMBER 2002
AGE : 20
SKILLS : -math and computer skill

-product knowledge
-sales skill
EXPERIENCE : - Kitchen staff at A&W
CURRENT POSITION : OPERATION MANAGER

NAME : MUHAMMAD IRFAN BIN ABDUL RASHID
PERMANENT HOUSE ADDRESS : NO.4, JALAN SIERRA PERDANA 3/5,

TAMAN SIERRA PERDANA,
81750,MASAI,
JOHOR.
CORRESPONDENCE ADDRESS : NO.4, JALAN SIERRA PERDANA 3/5,

TAMAN SIERRA PERDANA,
81750,MASAI,
JOHOR.
EMAIL : irfan.rashid1005@gmail.com
NO. TEL : 0189728459
DATE OF BIRTH : 05 OCTOBER 2002
AGE : 20
ACADEMIC QUALIFICATION: DIPLOMA IN COMPUTER SCIENCE
SKILLS : - MATH
- CANVA
EXPERIENCE : CASHIER AT PETRON
CURRENT POSITION : MARKETING MANAGER
CAPITAL CONTRIBUTION: RM 30,000

1.6 Partnership Agreement
The company, known as Amai Cendol, has been registered with the Suruhanjaya
Syarikat Malaysia (SSM) and offers customers high-quality drinks , especially cendol. On
December 1, 2022, all partners will sign the contract in front of the designated attorney, Mr. Abu
Dabi, who will also serve as a witness. This agreement is intended to prevent any fraud and
deception that might occur while the business is being operated.
Below are the partners involved in the partnership agreement:-
Name I/C Number
MOHAMAD HALID SAZLI BIN HAMSAH 023483-01-0732
MUHAMMAD FARIS IRFAN BIN MOHD 021103-01-1371

NORMAN
MUHAMAD LUKMAN BIN RAMLI 020406-01-0101
MUHAMMAD IRFAN BIN ABDUL RASHID 021005-01-0279
Now therefore, in consideration of the promises and mutual covenants made by one to the
other, here is hereby agreed as follows:-
1. Term. The partnership will begin on the date that this agreement is signed and will last for at
least 10 years unless it is dissolved and terminated earlier by agreement of the partners.
2. Banks and Books of accounts. In a bank or savings institution, funds for the partnership must
be stored in a separate account or accounts in its name. Any withdrawals from these accounts
must be funded by checks or draft that have been signed by one of the partners. At the primary
place of business, full and complete books of account must be kept and maintained, and all
transactions must be recorded there. Each partner has the right and access to view and copy all
of the partnership's books and other records. At the conclusion of the financial year, the books
must be closed, and a statement detailing the Partnership's financial situation and profit or loss
must be prepared.
3. Death and dissolves. Even if a partner passes away, the business will keep running until the
remaining partners decide to terminate the partnership.
4. Capital contributions. Each partner participates to the partnership, with each partner making a
cash initial capital commitment. Using a profit-sharing ratio, partners are compensated
according to the amount of contributions they make to the company. The following capital has
been contributed by each partner:
Name Duties Capital Contribution Profit Sharing

(RM) Ratio
MUHAMAD LUKMAN General & 30,000.00 1

BIN RAMLI Financial
Manager
MOHAMAD HALID SAZLI Administration 30,000.00 1

BIN HAMSAH Manager
MUHAMMAD FARIS Operational 30,000.00 1

IRFAN BIN MOHD Manager
NORMAN
Marketing 30,000.00 1
MUHAMMAD IRFAN Manager
BIN ABDUL RASHID
5. The business profit will be divided equally according to the capital contribution of each partner
which is 1:1:1:1 of general manager, marketing manager, financial manager and operational
manager. Any losses will be suffered equally.
6. If any item not included in the partnership agreement, any partner can refer to
Partnership Act 1965 regarding any misunderstanding in the partnership agreement.
SIGNED AND DELIVERED by
MUHAMAD LUKMAN BIN RAMLI : ……………………………………….
In the presence of :- ( MUHAMAD LUKMAN BIN RAMLI )
(General & Financial Manager)

MOHAMAD HALID SAZLI BIN HAMSAH : ……………………………………….
In the presence of :- ( MOHAMAD HALID SAZLI BIN HAMSAH )
(Administration Manager)

MUHAMMAD FARIS IRFAN BIN MOHD NORMAN : ……………………………………….
In the presence of :- ( MUHAMMAD FARIS IRFAN BIN MOHD
NORMAN )
(Operational Manager)

MUHAMMAD IRFAN BIN ABDUL RASHID : ……………………………………….
In the presence of :- ( MUHAMMAD IRFAN BIN ABDUL RASHID )
(Marketing Manager)
1.7 Business Location
I. LOCATION No 24,Jln Ekoperniagaan 10, Taman Kota Masai , Eco

Business Park , 81750, Pasir Gudang, Johor
ii. Picture
iii . Price Of Premise

● We rent premise at No 24,Jln Ekoperniagaan 10, Taman Kota Masai , Eco Business
Park , 81750, Pasir Gudang, Johor for RM 3,500 per month.
Iv. Distance from the source of raw materials

● All of the sources for our products are usually obtained from suppliers in the area of Kota
Masai, the supplier will send all the sources of the ingredient to our shop.
V. Availability of Manpower
● Because we are in a residential area, finding an employee is quite simple. Since we are
new to the industry, we just want to hire a few people as we need to stay within our
budget.
Vi. Transportation Facilities

● Our business area has a bus stop so it is easy for our customers to go to our store.
Vii. Distance from customers

● Since our business is located less than 1KM from the nearest housing area, and also
from many offices it is very easy for the customer to visit us.
Viii. Basic Amenities ( Electrical, Water and Telephone facilities)

● The telephone lines, internet connection, and water and power are all present at our
workplace. These are the fundamental conveniences offered so that all employees may
execute and complete their tasks more effectively and efficiently.
2.0 ADMINISTRATION PLAN
2.1 Introduction to Administration Plan
In order to fulfil the organization's vision, mission, and goals, the management
must fulfil their responsibilities. A company's management must work by planning,
driving, controlling, and organising. With referring to Amai Cendol, an online The
administrative manager's responsibilities include setting employee wages and ensuring
their welfare. The provision of office furnishings, fittings, and equipment, as well as
remuneration and perks. The administrative duties also involve planning and
establishing the company's goals to make sure The business successfully reaches the
objectives that have been set.
Additionally, by setting up an effective and organised administration department,

the business is able to run and maintain a successful enterprise and promote healthy
competition with rivals in order to thrive in the food delivery services sector. With careful
preparation, Using control, organisation, and leadership, our company can accomplish
all of the goals that have been prepared for business.
It also involves tasks related to studying, analysing, and evaluating organisational

structures and management systems, as well as making recommendations to
management for changes to organisational structures, human resources, organisational
processes, procedures, forms, and records management. If all individuals fully cooperate
in their assigned roles within the organisation, the company will succeed and be
respected. By doing this, the company will operate more efficiently.
2.2 Business Mission, Vision and Objectives
VISION
Our vision is to be one of the most leading companies that sell Cendol in
Malaysia.
MISSION
Our mission is to establish a company that provides best cendol that will satisfy the
requirements of all current and potential clients
OBJECTIVES
● To establish customer loyalty.
● To design a beautiful and great client services.
● To give employees or runners the communication and skills they need to boost
the business's overall productivity.
2.3 Organizational Chart
2.4 Schedule of Tasks and Responsibilities
POSITION TASK AND RESPONSIBILITIES
General Manager •Verify the business unit's or organization's daily

operations.
• Ensure the development and application of a
plan designed to expand the company.
• To be in responsible of the business' overall
performance.
Administrative Manager •Create and maintain a plan for administrative

processes and systems.
• Ensure an adequate and efficient flow of
information inside the company.
• Manage the timetable and deadlines
Marketing Manager •Create marketing plans and methods to spread

the word about our company.
• Create useful and interesting content for
websites and social media that appeals to our
target audience.
• Track and report marketing campaign
performance, gather data, and compare to
objectives.
Operational Manager • Make sure that all workings are produced

according to specifications and quality standards
in a timely, accurate, and cost-effective manner.
• Enhance operational system, and best
practises that ensure organisational success.
• Conduct quality control.
• Control and improve the production process's
effectiveness and efficiency.
Financial Manager •assembling, putting together, and analysing

reports, accounts, budgets, and financial
statements.
• Managing expenditures, cash flows, and
income.
• Creating and running financial management
systems.
• Controlling total budgets.
2.6 Preparation List of Administrative Personnel and Remunerations
Position Number of Monthly EPF (B) SOCSO EIS Amount

Personnel Salary (A) RM (C) (D) (A+B+C)
RM RM RM
General 1 3,500.00 300.00 60.00 50.00 3,860.00

Manager
Marketing 1 3,000.00 250.00 60.00 50.00 3,310.00

Manager
Production 1 3,000.00 250.00 60.00 50.00 3,310.00

Manager
Financial 1 3,000.00 250.00 60.00 50.00 3,310.00

Manager
Administration 1 3,200.00 250.00 60.00 50.00 3,510.00

Manager
TOTAL 5 15,700.00 1,300.00 300.00 250.00 17,300.00

2.7 List of Office Furniture and Fittings
Product Quantity/Unit Price/Unit(RM) Total Amount (RM)
Office Table 5 789.00 3,945.00
Office Chair 5 346.99 1,734.95
Meeting Table 1 1200.00 2,400.00
Air conditioner 2 2,340.00 4,680.00

Refrigerator 1 2,999.00 2,999.00
Cabinet 2 900.00 1,800.00
Total 17,558.95
2.8 List of Office Equipment and Supplies
PRODUCT QUANTITY / UNIT PRICE / UNIT TOTAL AMOUNT

(RM) (RM)
Computer 5 2,239.99 11,199.95
Printer 2 719.00 1,438.00
Fax Machine 2 851.00 1,702.00
Telephone 1 219.00 219.00

Modem 1 300.00 300.00
Paper Tray 2 22.90 45.80
Whiteboard 1 150.00 150.00
First aid kit 2 45.00 90.00

Punch card 1 280.00 280.00
Smoke detector 4 45.00 180.00
CCTV 4 500.00 2000.00
Fire Extinguisher 3 148.00 444.00
Stationery per set 2 50.00 100.00

A4 Paper per box 2 75.00 150.00
Dustbin 3 5.00 15.00
Broom with dust pan 2 8.00 16.00

Mop with cleaner 2 37.00 74.00
bucket
Total 18,403.75
ITEM FIXED MONTHLY TOTAL

ASSETS EXPENSES (RM)
(RM) (RM)
Furniture and Fittings 17,558.95 17,558.95
Office Equipment 18,403.75 18,403.75
Salary (Salary + EPF

+ SOCSO)
- General Manager 3,860.00 3,860.00
- Administrative Manager 3,510.00 3,510.00
- Marketing Manager 3,310.00 3,310.00
- Operational Manager 3,310.00 3,310.00
- Financial Manager 3,310.00 3,310.00
Bill
-Water 15.00 15.00
-Electric 150.00 150.00
-Telephone Free (Unifi) -
Internet Unifi 150.00 150.00
Rental 1,500.00 1,500.00
TOTAL 35,962.70 19,115.00 55,077.70

3.0MARKETING PLAN
3.1 Marketing Objectives
Short -term objective
- To introduce a new cendol with different type of flavour and other dessert.
- To reach our marketing target.
- To introduce our brand to public.
Long-term objective
- To create our own loyal customer
- To make sure our brand will be known in all places
- To maintain our quality in term of fresh for our raw material like cendol, coconut milk, etc.
- To be one of the most popular branded for cendol and desserts shop.
3.2 Products Description
Marketing is the process by which a company create value for the customers and
built-up strong customer relationship to capture the value from the customers in return.
The goal of marketing is to attract potential customers by promising superior value, keep
and grow current customers by delivering satisfaction. Details in marketing plan ensure
the entrepreneurs to evaluate the market products or services of business and
estimating financial requirement.
A company needs a marketing plan just as it needs a business plan. The

marketing plan shows the step or actions that will be utilized in order to achieve the plan
goals. A good and structured marketing plan comprise of product description, target
market, market size, sales forecast, marketing strategy, planning and marketing budget.
In other word, marketing plan helps the organization to grow bigger in the industry.
Amai Cendol chooses to run a cafe because it is one of the most well-known
businesses around Malaysia. The cafe market is changing at an accelerated pace. This
is the way to expand our current customer base and boost our revenue stream. This
business is a partnership business set up to be operating around Kota Masai or No 24,
Jalan Ekoperniagaan 10, Taman Kota Masai, Eco Business Park, 81750, Pasir Gudang,
Johor.
The business is open from 10am to 10pm from Monday to Saturday and closes
on Sunday. This business provides drink, and desserts such as cendol and cake.
Amai Cendol not focusing only on cendol in the menu but it provides various of cendol
types and dessert:
I. Cakes(Indulgence cake,Banana cake,Fruit cake and Cup Cakes)
II. donut(Chocolate, strawberry, white chocolate and blueberry)
III. waffle(Chocolate, strawberry, white chocolate and blueberry)
Cendol is produced with variety of cendol such as:
I. Shaved ice cendol
II. Cream cendol latte
III. Cendol ice cream.
Customer also can add-on topping as such durian, red bean, and glutinous rice.
Amai Cendol is also offering to customer for event booking,especially birthday party and
reunion.
3.3Target Market
● Amai Cendol target market is specific to cendol itself and other desserts lover which is
the customer is a person who try or buy the product if it is a cendol or desserts. Most of
product nowadays is focusing in cendol with topping like glutinous rice, red beans,
durian and etc. Amai Cendol was planned and looking for a different perspective which
is we will give the customer the food which is it has a cold and smooth inside mouth
when eat cendol. Furthermore, this product is suitable for all races in Malaysia. This
product is can also attract kids to try our product because most of kids are really
interested or loves to sweet food. The most important is the product is Halal and has
Halal certificated from JAKIM.
3.4 Market Trend, Size and Share
Market Trend
● As for our company, Amai Cendol, we intend to evolve in a long-term frame because we
believe that our product, which is desserts have their own specialty and can attract all
the cendol lover to try our product with special homemade cendol.
Market Size
● Market size is the number of individuals in a certain market who are potential buyers and
sellers of a product or services. Businesses are interested in knowing the market size
before launching a new product in an area. Our location is at No 24, Jalan
Ekoperniagaan 10, Taman Kota Masai, Eco Business Park, 81750, Pasir Gudang, Johor.
The reason why we decided to choose this place and Pasir Gudang, Johor is because is
one of the famous states in Malaysia. Pasir Gudang, Johor also became target place by
tourists from other countries like Singapore because our neighbour country. Thus, our
physical store is located at a strategic place where all the tourists or even the local
people will visit and the percentage for us to attract the customer to try our product is
high.
Pasir Gudang have a population of 231,832 people base on year 2015. Amai Cendol
chooses industrial area as the area have potential to make the business run pretty well.
Based on the observation, the partners of the company assume that 1% of people in
Johor Bahru use food delivery services in a day.
Total population:
231,832 people
Potential customer for Amai Cendol (competitors):
231,832 * 0.01 = 2,318.32 peoples
We assume that 700 peoples, or equal 30% peoples from population will come to our
shop every month. And each people just one cendol and one desserts
Average price for a cendol is RM 6
Average price for a desserts is RM 12
700 * RM 6 = RM 4,200
700 * RM 12 = RM 8,400
Total monthly sales. Total Daily Sales
= RM 4,200 + RM 8,400 = RM 12,600 / 30 Days
= RM 12,600 per month = RM 420 per daily

Market Share
● Market share represents the percentage of an industry, or a market’s total sales, that is
earned by a particular company over a specified period. Market share is calculated by
taking the company’s sales over the period and dividing it by the total sales of the
industry over the same period.
Competitors Before entrance (%) Market share (RM)
ZUS coffee 50 100,000.00
Bee N Bites Ice Cream 50 100,000.00
Total 100 200,000.00
Figure 1:Market Share Before Entrance (%)
● Before Amai Cendol entered the market, the market share is divided into two
competitors which is ZUS coffee and Bee N Bites Ice Cream. The percentage of the
market for the competitors are 50% for each competitor.
Competitors After entrance (%) Market Share (RM) Percentage of loss

(%)
ZUS coffee 35 85,000.00 15
Bee N Bites Ice 30 80,000.00 20

Cream
Amai Cendol 35 35,000,00 -
Total 100 200,000.00 35

Figure 2:Market Share After Entrance (%)
● After Amai Cendol entered the market, the market share has change for ZUS coffee,
Bee N Bites Ice Cream, and Amai Cendol, which are 35%,30% and 35% respectively.
3.5 Competition
● Being in an industry is always challenging since there are many competitors in the same
field. Others might provide better products or services or greater promotion and so on
and it is really affecting for every business. The biggest competitors are always the one
from big organization. There are some examples of organization that act as the
competitors for this company.
1. ZUS coffee
Location:
3, Jln Ekoperniagaan 9, Taman

Kota Masai, 81700 Pasir Gudang,
Johor
Strength Weakness
Worldwide famous brand. Preparation of a long order.

they have a lot of good comments about Because they will make food or drink only
the business from their own customers. when they receive the order.
Arguably a business trusted by the public.
2. Bee N Bites Ice Cream
Location:
23, Jln Ekoperniagaan 7, Taman Kota Masai,

81700 Pasir Gudang, Johor
Strength Weakness
Affordable price. lack of ingredient on product
More affordable than their more well Because they provide their product
-known competitors. according to the price of the product.
3.6 Forecasting Sales
Sales forecasting is the process of estimating what is the business’s sales are going to
be in the future. A sales forecast period can be monthly, quarterly, half – annually, or annually.
The purpose of sales forecasting is to provide information that can be used to make business
decision. Using sales forecast allow Amai Cendol to predict achievable sales revenue and plan
the business future growth. The sales forecast is done annually. Amai Cendol allows the
customers to customize their topping on cendol according to their favourite ingredient.
Sales Forecast for Amai Cendol
Month Total Unit Sales Forecast

Sold (RM)
January 500 3,000
February 600 3,600
March 559 3,354
April 654 3,924
May 754 4,524
June 654 3,924
July 598 3,588
August 687 4,122
September 658 3,948

October 756 4,536
November 700 4,200
December 600 3,600
Total 7,720 46,320
Sales Forecast by Year
Year Percentage Increase Sales Forecast (%)

(%)
2019 - 46,320.00
2020 9 50,488.80
2021 11 51,415.20
3.7 Marketing Strategy
Marketing strategy is a long – term, forward-looking approach in attracting customers to

purchase the business’s products or services. It consists of four basics strategies which are
products, price, place, and promotion. An effective marketing strategy is a must for a company
to success.
Product Strategy
Quality
● Each dish we prepare is from high quality and fresh ingredients so that our product can
provide a very tasty taste that is not available in other stores. For example, every day we
will always prepare new cendol to provide a fresh cendol taste.
Performance
● Every time we cook or prepare a dish, we will taste it first. Whether it tastes good or not.
Therefore, we can always provide delicious meals to our customers. Furthermore, in this
way we can always maintain the flavour of the cendol at its best and quality durability.
Sales Services
● Amai cendol always cares about regular customers as well as new customers.
Therefore, we also provide online purchasing services. We also provide compensation if
the food we send is damaged and so on.
Pricing Strategy
● Pricing strategy is important for companies to maximize business profits. Amai cendol
uses retail prices as our price point reference on each of our products. We will also
provide a suitable price.
Product Price per unit
Amai Cendol RM 5 - 12
Desserts RM 12 - 20
Place Strategy
This company is located at No 24, Jln Ekoperniagaan 10, Taman Kota Masai, Eco Business
Park, 81750, Pasir Gudang, Johor. It is strategic place because this area is surrounded by many
places of interest in Kota Masai. Such as Lotus's Eco Tropics, TEALIVE Eco Tropics, Ninso
Kota Masai, and Al Ikhlas Gadget Kota Masai. Those are the place that most visited by people
in Kota Masai. This location alsov so that this company will become easily to recognize by all
the people inside or outside Kota Masai.
Promotion Strategy
Promotion is any activity which seeks to draw our consumers attention to our product, brand, or
business. The aims of our promotion are to inform, remind and to persuade buying. Promotion
has four distinct elements which are advertisement, public relations, personal selling, and sales
promotion.
Promotion Strategy Explanation
Advertisement Apart from that, our company is using

outdoor advertising as it is very quick and
impactful. For example, our poster and
banner that consist of information more
about our company details and others are
hang at many places around Kota Masai
area.
Internet Our company also have our own social
media accounts to promote and advertise
our company to the public. Nowadays,
social media is one of the best platforms
for the new business to promote their
business to the customer by posting their
product and promotion. Therefore, we use
this method to promote our brand and
product to the customer in order to let them
recognize our product. We are using
Instagram, Twitter, Facebook and TikTok
as our platform in social media to promote
our product and brand to the customer and
also make it as a platform for the customer
to get the information about us and our
product.
Sales Promotion Other than that, our company is doing

sales promotion which one of the initiatives
to persuade potential customers to buy the
product. One of the strategies is sampling,
by distributing free samples of our cendol
to consumers. There are several types of
promotion that Amai Cendol provides to
their customer.
Buy 2 any cendol free 1 dessert
One of our sale promotions is to

recommend the customer to buy 2 any
cendol and give them 1 – dessert for free.
This promotion will be able to attract the
customer to buy more to get 1 dessert for
every purchase. However, this promotion is
only for limited time such as Hari Raya,
Independence Day, Malaysia’s Day, and
store opening anniversary.
3.8 Marketing Personnel and Remuneration
● Marketing Personnel
Employees whose duties include selling items or products that are under their code of
conduct is known as marketing personnel. As for the Amai Cendol,
us marketing personnel’ details are as follows:
Position Quantity
Marketing executive 1
Marketing assistant 1
Total marketing personnel 2

● Marketing executive
The primary role of a marketing executive is to contribute ideas to marketing
campaigns. Marketing executives need to be smart and creative in terms of
promoting the food provided by the Amai Cendol. In addition, it is
necessary to coordinate promotional activities, or events that can market us
food products widely.
● Marketing assistant
A marketing assistant is a specialist who supports ongoing marketing
initiatives by gathering customer feedback, producing graphs, charts, and
presentations for decision-makers, and carrying out market research to
comprehend the target market.
● Marketing Remuneration
The overall compensation an employee receives is known as their remuneration. In
addition to base pay, it also includes any bonuses, commissions, overtime pay, or
other financial perks that an employee receives from their firm Amai Cendol
has set the base salary for a marketing executive at RM2,500, while for a marketing
assistant it is RM2,000. In addition, their salaries also include:
1. Employees’ provident fund (EPF)
The Malaysian EPF is a compulsory pension scheme for all Malaysians. The EPF provides for
compulsory retirement savings and contributions for all Malaysian citizens and permanent
residents who are working in Malaysia. It is not compulsory for non-Malaysian citizens and
non-permanent residents to contribute to the EPF, but they may elect to do so.
2. Social security organisation (SOCSO)
Malaysia also has a Social Security Organisation (SOCSO) who administers the Employment
Injury Insurance Scheme (EIIS) and the Invalidity Pension Scheme (IPS). SOCSO coverage
and protection is limited to Malaysian citizens and permanent residents. A monthly contribution
must be made and may fall under one of two categories:
● Both the employer and employee make monthly contributions to EIIS and IPS. The sum
is based on the employee’s monthly wages and is restricted to a maximum of MYR
69.05 for the employer and MYR 19.75 for the employee.
● The employer makes a contribution to EIIS only for employees who are not eligible to be
covered under the IPS, with the amount restricted to a monthly maximum of MYR 49.40.
Malaysian employers are required to contribute to SOCSO on a monthly basis for all
their employees (including foreign employees). However, the employment or assignment
arrangement could impact the applicability of the requirement onto the employee. As a
result, each case needs to be examined individually to determine the applicability.
Position Monthly salary EPF (11%) SOCSO Total Amount

(RM) (RM) (RM) (RM)
Marketing RM 2,500 RM 275 12.25 RM 2,787.25

executive
Marketing RM 2,000 RM 220 RM 9.75 RM 2,229.75

assistant
Total RM 4,500 RM 495 RM 22.25 RM 5,017
Items Quantity Price/unit (RM) Total (RM)
Bunting 36 15.00 RM 540
Banner 6 80.00 RM 480
Flyers 500 RM 0.50 RM 250
Business Card 10 boxes RM 6.40 RM 64
Total RM 1,334
Particulars Fixed Asset Monthly Expenses Other Expenses
(RM) (RM)
Vehicles:
1. Car RM 30,000
2. Motor RM 10,000
Remuneration:
1. Marketing RM 2,500
executive
2. Marketing RM 2,000
assistant
EPF:
1. Marketing RM 275
executive
2. Marketing RM 220
assistant
SOCSO:
1. Marketing 12.25
executive
2. Marketing RM 9.75
assistant
Promotion:
1. Bunting RM 540
2. Banner RM 480
3. Flyers RM 250
4. Business Card RM 64
5. Signboard RM 1,000
6. Advertisement on RM 500
social media
7. Sales Promotion RM 1,000
8. Opening RM 1,000
Total RM 41,000 RM 5,517 RM 3,334
Total Marketing Budget: RM 49,851

4.0 OPERATION PLAN
4.1 Introduction to Operational Plan
An operational plan is a very detailed plan that clearly defines how a team or department
contributes to achieving an organization's goals. Learn about the day-to-day tasks you need to
run your business. The operational plan outlines the detail of daily operations in detail for a
specific timeline. An operational plan is a very detailed plan that clearly defines how a team
contribute to achieving goals, and thus serves as the blueprint for how a department will
complete each task. It is important because the plan establishes details about specific activities
and events to be undertaken to implement flawless strategies.
A business requires an operational plan to enable the company to provide specifications,

quantity and quality services and accommodate customer demands. A skilled business person
should be able to update and refer to a plan that enables a comprehensive understanding of
their business goals. As a result, create an organization and business that are capable to run
smoothly. The plan should provide organization personnel with a clear picture of their task and
responsibilities in line with the goals. Amai Cendol is very dedicated to maintaining an efficient
and smooth business. As a result, reduces any confusion and wasted resources in the form of
action thinking, thus improving worker efficiency and leading to further production savings.
Amai Cendol also needs to make sure that it can achieve its business goals. Therefore,
a plan will help in decision making to achieve the goals specified in the plan. There are multiple
various decision considering the production planning that include manpower, material , machine
and equipment, overhead , operation hour and budget to ensure Amai Cendol successfully run
without any poor management. Our business focuses on preparing the ingredient , operating
equipment and budget, overhead requirements and also following company regulation by
registering our business as a SDN BHD from The Companies Commission of Malaysia (SSM) .
Objective Of Operational Plan
1. To use as a protocol and instruction in operating the device to initiate service in our
business.
2. To maximize customer satisfaction and meet customer needs for our ability to provide high
quality products and services.
3. To improve labor productivity.
4. To produce a consistency and stableness of our production and service.
5. To ensure that our product and services meet the specified quality standards.
Operational System with Example
Component Definition Examples
Input Input is the most ● Raw material

important ingredient ● Equipment
material of a production ● Facilities
or operation
Transformation Transformation system ● Storage

Process or conversion process is ● Note for customer
the heartbeat of an ● Food decoration
operations system
Output The end result of a ● Dessert, cendol

production or operations
system that involves
both product and
services.
Feedback Measuring the ● Suggestion from

operation's system customer such as adding
actual performance more varieties on menu
against the expected or ● Complaint from customer
planned performance
4.2 Operation Process Planning
Preparation of All Materials
To begin, prepare ingredients and raw materials to make cendol. The ingredients is
cendol, pandan leaf, coconut milk, palm sugar, brown sugar , salt ,shaved ice, and red
beans.
Making Cendol
Cendol is a Southeast Asian dessert that is particularly popular among local in Malaysia.
These day, many restaurant also serve cendol as part of their dessert menu and we aim
to meet customer need by making a delicious cendol for our customers. First, to make
cendol we need to heat up a pot then add coconut milk, salt and pandan leaf into the pot
keep stir and let simmer under low heat for 5 minutes, store in a bowl and put aside.
Then, coconut sugar preparation by heat up a pot and toss brown sugar with water into
the pot, keep stirring until brown sugar sugar fully dissolved, store in a bowl and put
aside. Moreover, red bean preparation by heat up a pot with water, add remaining red
bean , salt and water into the pot and let boil for 20 minutes. Strain cooked red bean
from water and set aside. Finally, dish preparation by scooping shaved ice and place in a
small bowl, cover the shaved ice with red bean, sugar palm and cendol, pour coconut
milk and coconut sugar in a circular motion and the final product are ready to serve.
Flow Chart of Manufacturing the Food
4.3 Operation Layout
4.4 Production Planning
Calculation of Output (Per Day)
Average sales forecast per month RM42,768.00/12 month
=RM3,564.00
Average price per unit RM5.50
Number of output per month RM3,564/5.50
=RM648.00
Number of output per day 648 unit per month / 27 days
= 24 output per day
Number of unit per hour 24 unit / 8 hours
= 3 unit per hour

4.5 Material Planning
Bill of Material
Product No. Material Quantity Price per Total (RM) Supplier

per Unit Unit (RM)
001 Pandan Jelly 54 9.50 513.00 FRESH HUB

(cendol) KOTA
MASAI, NO.
49, 51 ,53,55
& 57, JLN
MANGGA 7,
TAMAN
KOTA
MASAI,
81700 PASIR
GUDANG,
JOHOR
002 Pandan Leaf 54 4.50 243.00 FRESH HUB

KOTA
MASAI, NO.
49, 51 ,53,55
& 57, JLN
MANGGA 7,
TAMAN
KOTA
MASAI,
81700 PASIR
GUDANG,
JOHOR
003 Coconut Milk 81 2.00 162.00 FRESH HUB
KOTA
MASAI, NO.
49, 51 ,53,55
& 57, JLN
MANGGA 7,
TAMAN
KOTA
MASAI,
81700 PASIR
GUDANG,
JOHOR
004 Palm Sugar 54 3.50 189.00 FRESH HUB

KOTA
MASAI, NO.
49, 51 ,53,55
& 57, JLN
MANGGA 7,
TAMAN
KOTA
MASAI,
81700 PASIR
GUDANG,
JOHOR
005 Brown Sugar 54 4.00 216.00 FRESH HUB

KOTA
MASAI, NO.
49, 51 ,53,55
& 57, JLN
MANGGA 7,
TAMAN
KOTA
MASAI,
81700 PASIR
GUDANG,
JOHOR
006 Salt 14 1.00 14.00 FRESH HUB
KOTA
MASAI, NO.
49, 51 ,53,55
& 57, JLN
MANGGA 7,
TAMAN
KOTA
MASAI,
81700 PASIR
GUDANG,
JOHOR
007 Ice 27 4.00 108.00 FRESH HUB

KOTA
MASAI, NO.
49, 51 ,53,55
& 57, JLN
MANGGA 7,
TAMAN
KOTA
MASAI,
81700 PASIR
GUDANG,
JOHOR
008 Red Beans 54 14.00 756.00 FRESH HUB

KOTA
MASAI, NO.
49, 51 ,53,55
& 57, JLN
MANGGA 7,
TAMAN
KOTA
MASAI,
81700 PASIR
GUDANG,
JOHOR
Material requirement per month
Raw Quantity Safety Total Price/ unit Total Price

material Stock Quantity (RM)
Purchased (RM)
Pandan Jelly 54 27 81 9.50 769.50
Pandan leaf 54 27 81 4.50 364.50
Coconut Milk 81 41 122 2.00 244.00
Palm Sugar 54 27 81 3.50 283.5
Brown Sugar 54 27 81 4.00 324.00
Salt 14 7 21 1.00 21.00
Ice 27 14 41 4.00 164.00
Red Bean 54 27 81 14.00 1134.00
TOTAL 3304.50
4.6 Machine and Equipment Planning
List Of Machine and Equipment
Items Image Quantity Price/ unit (rm) Total price (rm)
Ice Shaving 1 705 705

Machine
Maple Sugar 2 25 50
Syrup Dispenser
Measuring Jug 2 2 4
Refrigerator 1 1010 1010
Ladle Cutlery 2 7 14
Beverage Jug 2 100 200

Bowl 30 2 60
Stainless 10 8 80
Steel
Cutlery
TOTAL RM2123
List Of Furniture and Fittings
Items Image Quantity Price/ Total price

unit (rm) (rm)
Table 5 200 1000
Chair 10 60 600
TOTAL RM1600
4.7 Manpower Planning
POSITION NO. OF PERSONAL
Operation Worker 2
Restaurant Manager 1
Server 1
Waiter 1
Schedule of Task and Responsibilities
POSITION TASK AND RESPONSIBILITIES
Operation Worker · Produce finishes product

according to the instruction of
operation manager.
· Ensuring the food preparation

areas are clean and hygienic.
· Sorting, sorting and distributing

raw ingredient.
· Cleaning the food preparation

equipment, floor, and other
kitchen tool or areas.
Operation Manager · Recruit, select, train, assign,

schedule, coach, counsel, and
discipline employees.
· Communicate job
expectations, planning,
monitoring, appraising, and
reviewing job contributions
· Plan and review compensation

actions and improve
organizational process and
workflow.
· Maintain safe and healthy work
environment
Waiter · Take food and drink orders

from customers accurately and
with a positive attitude.
· Ensure a smooth product

payment.
· Communicate order detail to

operation worker.
Cashier · Manage transactions with

customers using cash registers.
· Collect payments whether in

cash or credit.
· Issue receipts, refunds, and

change.
· Resolve customer complaints,

guide them and provide relevant
information.
4.8 Overhead Requirement
Item Total (RM)
Water 300
Electricity 500
Telephone Line 100
Maintenance 250
TOTAL 1150
4.9 Location Plan
Amai Cendol is located at the Jln Ekoperniagaan 10, Taman Kota Masai , Eco Business
Park , 81750, Pasir Gudang, Johor . We determine that the location is suitable for selling
desserts such as cendol in this area. This is because our location is are near with the Lotus’s
store which can attract many customers to come to our shop. Our café is located near the
resident and this is ideal for our location which is possible to attract many communities to Kota
Masai. Furthermore, we make sure that our shops are provided with accessibility and parking.
Our customer can park their car near our cafe and access our restaurant via vehicle. This is
important because, people nowadays travel with their car from one place to another, thus
attracting many potential customers at a time. Our location is also free from criminal activities
and any road hazards and ensures our customer safety is our priority. This is because a safety
guard is roaming around the area to keep our customers safe from any criminal activities. The
cost of rent is affordable and it is superb for saving money to spend on utility expenses such as
electricity, water, heating and sewage.
4.10 Business and Operation Hour
Our company located at the eco-business park which is very populated place. Thus, we
wanted to utilise the strategic location to satisfy the customer needs for the dessert that we
provide.
Day Operation Hours Business Hours
Sunday 9:00 am – 6:00 pm 9:00 am – 5:00 pm
Monday 9:00 am – 6:00 pm 9:00 am – 5:00 pm
Tuesday 9:00 am – 6:00 pm 9:00 am – 5:00 pm
Wednesday 9:00 am – 6:00 pm 9:00 am – 5:00 pm
Thursday 9:00 am – 6:00 pm 9:00 am – 5:00 pm
Friday 9:00 am – 12:00 pm 9:00 am – 5:00 pm
2:30 am – 5:00 pm 2:30 am – 4:00 pm
Saturday Close Close

Fixed Monthly
Assets Expenses Others Total
Particulars (RM) (RM) (RM) (RM)
Fixed Assets
Machine and Equipment 2123.00 -
Furniture 1600.00 -
Working Capital
Raw Materials 3304.50 -
Carriage Inward & Duty - -
Salaries, EPF & SOCSO 900.00 -
Overhead 1150.00 -
-
-
Pre-Operations & Other

Expenditure
Other Expenditure -
Deposit (rent) 1500.00 -
Business Registration &

Licences - -
Fire Extinguisher 150.00 -
Other Pre-Operations
Expenditure - -
Total 3,723.00 5,354.50 1,650.00 10,718.50

OPERATIONS BUDGET
Particulars F.Assets Monthly Exp. Others Total
Fixed Assets
Machine and Equipment 2,123 2,123
Furniture 1,600 1,600
Working Capital
Raw Materials 3,305 3,305
Carriage Inward & Duty
Salaries, EPF & SOCSO 900 900
Pre-Operations & Other Expenditure

Other Expenditure
Deposit (rent, utilities, etc.)
Business Registration & Licences
Insurance & Road Tax for Motor Vehicle
Other Pre-Operations Expenditure
Total 3,723 4,205 - 7,928
5.0 FINANCIAL PLAN
5.1 Introduction to Financial Plan
The final step in business plan is financial plan.Financial plan is important in business
plan because it contains all financial data obtained from the administration budget, marketing
budget and operational budget. A financial plan is a formal document that outlines what to
achieve with the money and build up strategies using it.Financial planning is the setting and
achievement of goals for a new company.Financial planning is also important in determining the
success of our business. Therefore, a good financial plan for a company can show that it is
realistic. A financial plan basically consists of an income statement, cash flow forecasts and a
balance sheet.
5.2 Objectives of Financial Planning

● To determine the size of investment.
● To ensure the initial capital is sufficient.
● To identify and propose the relevant sources of finance
● To be used as a guideline for project implementation.
5.3 Financial Information
Process of developing a financial plan
Step 1: Gather all the financial budget from each department.

Step 2: Prepare the project implementation cost schedule.
Step 3: Prepare the income statement.
Step 4; Prepare the cash flow statement.
Step 5: Prepare the balance sheet statement.
Step 6: Perform the financial based on all those statements.
The startup cost is projected to be around RM5,000. The sources of funds given by
partners will be identified as the business's initial capital.
Amount of capital by partners:
Name Amount(RM)
1,000
MUHAMAD LUKMAN BIN RAMLI
1,000
MUHAMMAD FARIS IRFAN BIN MOHD
NORMAN
1,000
MUHAMMAD IRFAN BIN ABDUL RASHID
MOHAMAD HALID SAZLI BIN HAMSAH 1,000
1,000
MUHAMAD LUKMAN BIN RAMLI
5.4 Project Implementation Cost & Source of Finance
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE

Project Implementation Cost Sources of Finance
Hire-Purchas
Requirements Cost Loan Own Contribution
e
Existing F.
Fixed Assets Cash Assets
Land & Building 0
Furniture and Fittings 17,559 0 17,559
Office Equipment 18,404 0 18,404
0
0
Furniture and Fittings 0
Banner & bunting 1,020 1,020
0
0
Machine and Equipment 2,123 0 2,123
Furniture 1,600 0 1,600
0
0
month
Working Capital 1 s
Administrative 19,115 0 19,115
Marketing 0 0 0
Operations 4,205 0 4,205
Pre-Operations & Other
Expenditure 314 0 314
Contingencies 5% 3,217 0 3,217
TOTAL 67,556 1,020 0 66,536 0

ADMINISTRATIVE EXPENDITURE
Fixed Assets RM
Land & Building
Furniture and Fittings 17,559
Office Equipment 18,404
Working Capital
Utilities (Energy & Water) 315
Rental(Building) 1,500
Salaries, EPF & SOCSO 17,300
Other Expenditure
Other Expenditure
Pre-Operations
Other Expenditure
TOTAL 55,078
MARKETING EXPENDITURE
Fixed Assets RM
Furniture and Fittings

Banner & bunting 1,020
Working Capital
Other Expenditure
Other Expenditure
Pre-Operations
Other Expenditure 314
TOTAL 1,334
OPERATIONS EXPENDITURE
Fixed Assets RM
Machine and Equipment 2,123

Furniture 1,600
Working Capital
Raw Materials 3,305
Carriage Inward & Duty
Salaries, EPF & SOCSO 900
Other Expenditure
Other Expenditure
Pre-Operations
Other Expenditure
TOTAL 7,928
5.8 Depreciation Schedules
Fixed Asset Furniture and Fittings Fixed Asset Office Equipment

Cost (RM) 17,559 Cost (RM) 18,404
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
0 - - 17,559 0 - - 18,404
1 3,512 3,512 14,047 1 3,681 3,681 14,723
2 3,512 7,024 10,535 2 3,681 7,362 11,042
3 3,512 10,535 7,024 3 3,681 11,042 7,362
4 3,512 14,047 3,512 4 3,681 14,723 3,681
5 3,512 17,559 (0) 5 3,681 18,404 -
6 0 0 (0) 6 0 0 -
7 0 0 (0) 7 0 0 -
8 0 0 (0) 8 0 0 -
9 0 0 (0) 9 0 0 -
10 0 0 (0) 10 0 0 -
Fixed Asset Furniture and Fittings Fixed Asset Banner & bunting
Cost (RM) Cost (RM) 1,020
(yrs) 5 (yrs) 5
0 - - 0 - - 1,020
1 - - - 1 204 204 816
2 - - - 2 204 408 612
3 - - - 3 204 612 408
4 - - - 4 204 816 204
5 - - - 5 204 1,020 -
6 - - - 6 0 0 -
7 - - - 7 0 0 -
8 - - - 8 0 0 -
9 - - - 9 0 0 -
10 - - - 10 0 0 -
Fixed Asset Machine and Equipment Fixed Asset Furniture
Cost (RM) 2,123 Cost (RM) 1,600
(yrs) 5 (yrs) 5
0 - - 2,123 0 - - 1,600
1 425 425 1,698 1 320 320 1,280
2 425 849 1,274 2 320 640 960
3 425 1,274 849 3 320 960 640
4 425 1,698 425 4 320 1,280 320
5 425 2,123 0 5 320 1,600 -
6 0 0 0 6 0 0 -
7 0 0 0 7 0 0 -
8 0 0 0 8 0 0 -
9 0 0 0 9 0 0 -
10 0 0 0 10 0 0 -
5.9 Loan and Hire-Purchase Amortisation Schedule
LOAN REPAYMENT SCHEDULE

Amount 1,020
Interest Rate 5%
Duration (yrs) 5
Method Kadar tetap
Year Principal Interest Total Payment Principal Balance
0 - - 1,020
1 204 51 255 816
2 204 51 255 612
3 204 51 255 408
4 204 51 255 204
5 204 51 255 -
6 0 0 - -
7 0 0 - -
8 0 0 - -
9 0 0 - -
10 0 0 - 0
5.10 Pro Forma Cash Flow Statement
PRO FORMA CASH FLOW STATEMENT
Pre-Oper TOTAL
MONTH 1 2 3 4 5 6 7 8 9 10 11 12 YEAR 2 YEAR 3
ations YR 1
CASH INFLOW
Capital (Cash) 66,536 0 0 0 0 0 0 0 0 0 0 0 66,536 0 0
Loan 1,020 0 0 0 0 0 0 0 0 0 0 0 1,020 0 0
Cash Sales 30,000 36,000 33,540 39,240 45,240 39,240 35,880 41,220 39,480 45,360 42,000 36,000 463,200 486,360 520,405
Collection of
Accounts Receivable 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL CASH
67,556 30,000 36,000 33,540 39,240 45,240 39,240 35,880 41,220 39,480 45,360 42,000 36,000 530,756 486,360 520,405
INFLOW
CASH OUTFLOW
Administrative
Expenditure
Utilities (Energy &
Water) 315 315 315 315 315 315 315 315 315 315 315 315 3,780 3,969 4,167
Rental(Building) 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000 18,900 19,845
Salaries, EPF &
SOCSO 17,300 17,300 17,300 17,300 17,300 17,300 17,300 17,300 17,300 17,300 17,300 17,300 207,600 217,980 228,879
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Marketing
Expenditure
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
Operations
Expenditure
Cash Purchase 3,305 3,305 3,305 3,305 3,305 3,305 3,305 3,305 3,305 3,305 3,305 3,305 39,654 41,637 44,551
Payment of Account
Payable 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Carriage Inward &
Duty 0 0 0
Salaries, EPF &
SOCSO 900 900 900 900 900 900 900 900 900 900 900 900 10,800 11,340 11,907
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0
Other Expenditure 0 0 0 0
Pre-Operations
Deposit (rent, utilities,
etc.) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Business Registration
& Licences 0 0 0 0 0 0 0 0 0 0 0 0 0
Insurance & Road
Tax for Motor Vehicle 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Other Pre-Operations
Expenditure 314 0 0 0 0 0 0 0 0 0 0 0 314
Fixed Assets
Purchase of Fixed
Assets - Land &
Building 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Purchase of Fixed
Assets - Others 40,706 0 0 0 0 0 0 0 0 0 0 0 40,706 0 0
Hire-Purchase Down
Payment 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Hire-Purchase
Repayment:
Principal 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Interest 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Loan Repayment:
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
Tax Payable 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL CASH
41,020 23,341 23,341 23,341 23,341 23,341 23,341 23,341 23,341 23,341 23,341 23,341 23,341 321,109 294,081 309,605
OUTFLOW
CASH SURPLUS
26,536 6,659 12,659 10,199 15,899 21,899 15,899 12,539 17,879 16,139 22,019 18,659 12,659 209,647 192,279 210,800
(DEFICIT)
BEGINNING CASH
26,536 33,196 45,855 56,054 71,953 93,853 109,752 122,291 140,170 156,310 178,329 196,988 0 209,647 401,927
BALANCE
ENDING CASH
26,536 33,196 45,855 56,054 71,953 93,853 109,752 122,291 140,170 156,310 178,329 196,988 209,647 209,647 401,927 612,727
BALANCE
5.11 Pro Forma Income Statement
PRO-FORMA INCOME STATEMENT
Year 1 Year 2 Year 3

Sales 463,200 486,360 520,405
Less: Cost of Sales
Opening stock 0
Purchases 39,654 41,637 44,551
Less: Ending Stock
Carriage Inward & Duty 0 0 0
39,654 41,637 44,551
423,546 444,723 475,854

Gross Profit
Less: Enpenditure
Administrative Expenditure 229,380 240,849 252,891
Marketing Expenditure 0 0 0
Other Expenditure 0 0 0
Business Registration & Licences 0
Insurance & Road Tax for Motor Vehicle 0 0 0
Other Pre-Operations Expenditure 314
Interest on Hire-Purchase 0 0 0
Interest on Loan 51 51 51
Depreciation of Fixed Assets 8,141 8,141 8,141
Operations Expenditure 10,800 11,340 11,907
248,686 260,381 272,991

Total Expenditure
174,860 184,342 202,863

Net Profit Before Tax
Tax 0 0 0
Net Profit After Tax 174,860 184,342 202,863
359,202 562,065
Accumulated Net Profit 174,860
5.12 Pro Forma Balance Sheet
PRO-FORMA BALANCE SHEET

ASSETS
Non-Current Assets (Book Value)

Land & Building
Furniture and Fittings 14,047 10,535 7,024
Office Equipment 14,723 11,042 7,362
0 0 0
0 0 0
Furniture and Fittings 0 0 0
Banner & bunting 816 612 408
0 0 0
0 0 0
Machine and Equipment 1,698 1,274 849
Furniture 1,280 960 640
0 0 0
0 0 0
Other Assets
Deposit 0 0 0
32,565 24,423 16,282

Current Assets
Stock of Raw Materials 0 0 0
Stock of Finished Goods
Accounts Receivable 0 0 0
Cash Balance 209,647 401,927 612,727
209,647 401,927 612,727
242,212 426,350 629,010

TOTAL ASSETS
Owners' Equity
Capital 66,536 66,536 66,536
Accumulated Profit 174,860 359,202 562,065
241,396 425,738 628,602
Long-Term Liabilities
Loan Balance 816 612 408
Hire-Purchase Balance 0 0 0
816 612 408
Current Liabilities
Accounts Payable 0 0 0
242,212 426,350 629,010

TOTAL EQUITY & LIABILITIES
5.13 Financial Ratio Analysis
FINANCIAL RATIO ANALYSIS

LIQUIDITY
Current Ratio
Quick Ratio (Acid Test)
EFFICIENCY
Inventory Turnover
PROFITABILITY
Gross Profit Margin 91.44% 91.44% 91.44%
Net Profit Margin 37.75% 37.90% 38.98%
Return on Assets 72.19% 43.24% 32.25%
Return on Equity 72.44% 43.30% 32.27%
SOLVENCY
Debt to Equity 0.34% 0.14% 0.06%
Debt to Assets 0.34% 0.14% 0.06%
Time Interest Earned 3,428 3,614 3,977
5.14 Financial Ratio (Graph)
BUSINESS MODEL CANVAS (BMC)
Key Partner
The Amai Cendol make all the greatest products supplied by the Fresh Hub Kota Masai just
somewhere near the business location.
Key Activities
Amai Cendol will produce a high quality products to its customer and other potential people
group.
Key Resources
Amai Cendol will operate at Taman Kota Masai , Eco Business Park , Pasir Gudang, Johor
Value Proposition
Amai Cendol provide a variety flavors of Cendol to meet customer taste.Amai cendol also going
to prepare many side dessert to support the main course which is cendol
Customer Relationship
We always give opportunity to customer to order through online and pick up here.We also will
give compensation if the food not good enough.
future.
Customer Segments
Customer here will be School student where they might comeby after school session.There
willalso local people and family to enjoy eating cendol here.
Channels
We available not just physically but also virtually.We have site on whatsapp,telegram,instagram
and more.
Cost Structure
The main expenses for theAmai Cendol business are the costs of ingredients,
packaging, and electricity. We have to spend a lot of money since the ingredients and packaging
equipment are quite expensive these days.
Revenue Streams
Nutty Crispy Rempeyek makes a profit from the products it sells since the business recently
attracted a lot of new customers. As a result, we have more money to spend on product
advertising, which will help the business grow.
CONCLUSION
In the conclusion,our business have some potential based on the business plan and it likely to
be a good opportunity to make it happen.As the business is to sell Cendol for those who want
different types of flavors and other deserts.The word is variety and quality here.
The business will welcome a lot of customer because of it strategic location and will gain a
stable income thanks to the high population residential area.The business is customer centered
and will ensure that it will satisfy customer need and what they want thus make a connection
between customer and the us.
All of the partner members should give full support and teamwork to achieve the smooth
process of the business operation.The general manager need to monitoring all workers so the
business will have a great outcome at the end of every month and years.Together we smartly
plan not hardly plan and for the customer our focus is.
APPENDICES
Amai Cendol Business Card
Amai Cendol Banner

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FACULTY OF SCIENCE COMPUTER AND MATHEMATICS (CS110)

ENT 300 - FUNDAMENTALS OF ENTREPRENEURSHIP

BUSINESS PLAN REPORT

MADAM ROHA BINTI MOHAMED NOAH

MUHAMAD LUKMAN BIN RAMLI 2020820508

MUHAMMAD FARIS IRFAN BIN MOHD 2020685414

MUHAMMAD IRFAN BIN ABDUL RASHID 2020874418

MOHAMAD HALID SAZLI BIN HAMSAH 2020498112

Date of Submission: 19th July 2022

1.1 Introduction to Business

1.2 Purpose of Preparing the Business Plan

1.3 Business Logo And Details

1.4 Business/Company Background

1.5 Background of Partners

1.6 Partnership Agreement

1.7 Business Location

2.0 ADMINISTRATION PLAN

2.1 Introduction to Administration Plan

2.2 Business Mission, Vision and Objectives

2.3 Organisational Chart

2.4 Schedule of Tasks and Responsibilities

2.5 Employee Incentive

2.6 Preparations List of Administrative Personnel and Remunerations

2.7 List of Kitchen Furniture and Fittings

2.8 Administrative Budget

3.1 Marketing Objectives

3.2 Products Description

3.3 Target Market

3.4 Market Trend, Size, and Share

3.5 Marketing Strategy

3.6 Marketing Personnel and Remuneration

3.7 Marketing Budget

4.0 OPERATIONAL PLAN

4.1 Introduction to Operational Plan

4.2 Operation Process Planning

4.3 Operation Layout

4.4 Production Planning

4.5 Material Planning

4.6 Machine and Equipment Planning

4.7 Manpower Planning

4.8 Overhead Requirement

4.9 Location Plan

4.10 Business and Operation Hour

4.11 Operation Budget

5.1 Introduction to Financial Plan

5.2 Objectives of Financial Plan

5.3 Financial Information

5.4 Project Implementation Cost & Source of Finance

5.5 Administrative Budget

5.6 Marketing Budget

5.7 Operation Budget

5.8 Depreciation Schedules

5.9 Pro Forma Cash Flow Statement

5.10 Pro Forma Income Statement

5.11 Pro Forma Balance Sheet

5.12 Financial Ratio Analysis

5.13 Financial Ratios (Graph)

6.0 BUSINESS MODEL CANVAS (BMC)

1.1 Introduction to Business

ii. Nature of business

iii. Industry profile

iv. Business location

v. Business operational date