ENT300 Business Proposal Jeruk madu tip top

JERUK MADU TIP TOP ENTERPRISE 1 | P a g e

1.0 NAME OF COMPANY
The name of this company is JERUK MADU TIP TOP is the official sales and marketing for the
high quality and the most reliable pickles among Malaysia market. The significance for the name
of JERUK MADU TIP TOP as our company name is, Jeruk Madu represent the product that we
sell. This is because to make people easy to recognise our company and easy to remember.
Tip Top is symbolized of high quality. We are believed that quality is the most important aspect
in our company and for sure quality is more important than quantity. We want our potential
customers to satisfy with our product and can be our loyal customers.
1.1 NATURE OF BUSINESS
JERUK MADU TIP TOP is under food sector and the reason why we choose this sector as our
main business is because we believe Malaysia has the capacity and potential to become a
market leader in this sector.
1.2 INDUSTRY BUSINESS
In Malaysia, this sector accounts for about 10% of Malaysia manufacturing output. Processed
foods are exported to 80 countries, with an annual export of more than RM5 billion (USD 1.3
billion) which amounts to two-thirds of the total exports of over RM10 billion. Although the export
performance of this sector has doubled over the last ten years, Malaysia continues to be a net
importer of food products with annual imports of more than RM12 billion (USD3.2 billion). As the
food processing industry plays a key role in the economy, government support will continue to
encourage and nurture operators with the aim of increasing exports, replacing imports and
adding value to product. The Industrial Production Index in Bank Negara June 2007 statistical
bulletin showed an increase of 16.2% in production of the food manufacturing industry for the
first quarter of 2007 (compared to the previous corresponding period). The growth of the
manufacturing sector in general, is expected to continue to be export led with the share of
resource-based exports anticipated leading to increasing consumption of imported food and
beverages from western countries. Today, Malaysia provides a significant pool of active
consumers who will continue to modernist their eating habits, leading to increasing consumption
of imported food and beverages.


1.3 LOCATION OF BUSINESS
Our shop is located at whereas our office is at . It is next to HSBC Bank, Home-Mart, Tesco
Hypermarket and McDonalds. The reason why we choose this location is because it is strategic
and has easy accessibility and well connected via linked to major highways such as KLSeremban Highway, AMJ Expressway and Ayer Keroh Expressway. Moreover, investor in part
of Melaka Tengah New Golden Triangle is a thriving market of Bandar Cheng can expect a
ready market of high growing population residents with cash to spend in this area. With our shop
lot facing the highway, we stand to gain maximum exposure and publicity. Also, sufficient
parking space and space road for loading goods and entrance giving advantage to us in doing
the business daily either in management or sales perspective.
1.4 DATE OF BUSINESS COMMENCEMENT
The date of our business commencement is on 27th January 2012 and the reason why we
cannot start in 1st January is because the arising of some disputes in registration process of our
business.
1.5 FACTOR SELECTING FRUIT PICKLES BASED BUSINESS
Firstly we are inspired by the success of bumiputra entrepreneur who is Haji Ali who is the men
behind of Jeruk Madu in Penang. Moreover, we want to encourage ex-students who hold
Diploma or Degree from High Education in our country to become entrepreneur and not just
depend in choosing job in public or private sector. Since fruit pickles are popular commonly
among Malaysians and are suitable for every level of community and age so, we do not have to
worry about target market and potential customer. Besides that, we want to change perception
of Malaysian about bad effect of consuming fruit pickles too much. Some said that consuming
fruit pickles too much can lead to cough, cancer and the condition of asthma patient can be
worsen. So, in order to prevent this, we are using preservatives in making fruit pickles is apple
cider which gives no side effects to our consumer.


1.6 FUTURE PROSPECT OF THE BUSINESS
Our expectations for this Jeruk based company for the coming 10 years is that we have stable
and strong management in the company that can generate more profit by not ignoring our
quality. All this can be achieved by opening lots of franchise firstly in Malaysia and next Asia
Pacific market. We also export our product to the most potential Asia Pacific country as such
Indonesia, Thailand, China, Japan to be our global customer because we believe that if all this
been realize we can make from 30%-65% annual return on our investment with the right
location.
We will also introduce lots of new products that will open the eye of Malaysian and the world. We
plan to produce our beverage product line and use the Jeruk as the topping. This 10 years plan
will generate more income for us and also make Malaysia well known throughout the world and
make world believe that Malaysian able to be the best in what they do.


1.7 BUSINESS LOGO

Company Names:
“ TIP TOP”

Explanation:

2. Tip Top

- It‟s means new and different. Our company is the best of seller at the
Southern State in Malaysia.


Logo Explanation:

Oval Shape
The oval shape is the symbols of our company who are allowing all kind of our customer to taste
our wonderful product. Which means that our product is affordable compare to others Pickels
business company and can buy anywhere at Malaysia state.

Exclamation Mark
The exclamation mark symbol represent our product in the high rate og quality and we sure to
give best satisfaction to our lovely customers until they cannot comment anything about our
product.

Colour Explanation

Green
The green colour is the symbols of our main product which mean we certainly use nature of
fruits.

Yellow
Yellow represents the elegant and unique of our product which may bring satisfaction to
customers when buying our product.

Red
Of course, red colours is the symbols of us which mean the strength of us and our product to be
market at the southern state in Malaysia


1.8 THE PURPOSE OF PREPARING BUSINESS PLAN
A business plan is written document that serves as a blueprint and guide for a proposed
business project that one intends to undertake. There are several purposes in preparing
business plan. Below are the lists of purposes that become the reason why we do the business
plan.
To Allow All Our Team Members To Think In Most Critical And Pratical Way Of The
Business That We Had Chosen Which Is Partnership.
By making the business plan, we can view all the aspect in the most detail manner. In starting
the business, we cannot deny the important of aspects such as finance, marketing,
administrative, operational, etc that relevant in the establishement of a business. In JERUK
MADU we use this business plan to carefuland examine all the details starting from basic things
for example, marketing. We will identified from the beginning who is our target customers, where
is the place that most suitable to market our product etc. Thus it helps us in doing a good
marketing process and showed that an pickles product is a marketable product.
In the business plan each of the aspect mention above were studies in detail way. Thus, this
allowed us to get good understanding about the particular business. Then we can see in a clear
way what steps and actions that we must take the business become realistic and pratical. Not
just information that useless for the strategic plan for the business.
Guidelines for Managing The Business
As been mention above, business plan consists of theory part of each aspect that we need to
master in order to make the venture is profitable. In making the plan become real, plan and
strategies are needed as guideline in making any decision that can affect the business
development from time to time. In JERUK MADU, we see the business plan as primary resource
for us in doing the entire task that occurs in our company.
To Allocate Business Resources Effectively
As a new business or venture, a financial matter is very crucial to be handling in most effective
way. All the resources is quite limited since we a new in the industry and lots of money are
needed in our effort to become a establish partnership in the competitive industry. The business
plan allowed us to make a clear an effective plan on how we will spend our resources in the
most effective manner. This is important to avoid any wasteful of resources such as fixed asset
that we owned is allocate in effective manner.

1.9 BACKGROUND OF COMPANY
Name of company:
Jeruk Madu Tip Top Enterprise
Business Address:
GF , No 80, Jalan Inang 3,Taman Paya Rumput
Utama,76450 Bandar Cheng,Melaka.(Shop)
Correspondence Address:
1F , No 80, Jalan Inang 3,Taman Paya Rumput
Utama,76450 Bandar Cheng,Melaka.(Office)
Website Address:
www.jerukmadutiptop.com
Telephone Number:
06-5560292
Fax Number:
06-5560294
Form Of Business:
Partnership
Main Activities:
Sell and Distribute Fruit Pickles (Food And Beverages)
Date of Business Registration:
1 January 2012
Registration Number:
TR2012/001
Name of Bank:
SME Bank
Bank Account Numbers:
0303-6020-774-058

GENERAL MANAGER

Name

: Mohd Asrul Bin Mamat

I/C No

: 860112-11-5745

Permanent Address

: No 28 Taman Selasih, Jalan Sungai Rambai,
70090 Jasin, Melaka

Correspondence Address

: 1F No 80, Jalan Inang 3,Taman Paya Rumput
Utama,76450 Bandar Cheng,Melaka.

Email Address

:footy_boy86@tiptop.com

Date of Birth

:12.01.1986

Age

: 26 years old

Marital Status

: Engaged

Academic Qualification

: UiTM B.B.A ( Hons. ) in Finance

Course Attended

: Business Administration, Entrepreneur Talk
and Kulinary Art

Skills

: Well spoken and writing in Malay, English, Mandarin
and Arabic
Creative and Inovative thinker
Risk taker

Experience

: 2 years as project manager at Petronas Gas Berhad

Present Occupation

: General Manager of JERUK MADU TIP TOP

Previous Business Experience: Manage a own cafe at Mahkota Parade


ADMINISTRATIVE MANAGER

Name

: Arif Munawir Bin Khairon Zamani

I/C No

: 890501-08-5533

Permanent Address

: No 3, Jalan 18, Taman Sg. Petai, 78000, Alor Gajah,
Melaka



Email Address

: arifmunawir89@ tiptop.com

Date of Birth

:1st May 1987

Age

: 25

Marital Status

: Single


: Degree and diploma holder in Human Resources
Management from UiTM Shah Alam

Course Attended

: Human Resource by MARA and TEKUN

Skills

: Goods commands in Malay, English and Mandarin, both
written and spoken

Experience

: Minimum 3 years experience of working at Sime Darby
Properties Bhd

Present Occupation

: Administration Manager

Previous Business Experience: Human Resources Junior Manager


FINANCIAL MANAGER

Name

: Muhamad Kamil Hadi bin Daud

I/C No

: 861216-12-5125

Permanent Address

: No 21, Lorong 6, Taman Rembia Perdana, 87000,
Alor Gajah, Malacca



Email Address

: kamilhadi92@ tiptop.com

Date of Birth

: 16 december 1986

Age

: 26 years old

Marital Status

: Engaged


: Diploma in Business administration and Degree in
Finance from UiTM Shah Alam

Course Attended

: Financial training in Bank Negara Malaysia

Skills

: Good in Bahasa Malaysia, English, and good in
computer

Experience

: 3 years experience in CIMB Bank

Present Occupation

: Finance Manager

Previous Business Experience: Finance Executive.
Join venture in food retail

OPERATION MANAGER

Name

: Muhammad Hanif Bin Mohd Hambali

I/C No

: 850309-14-5761

Permanent Address

: No 21, Lorong 8, Jalan makan orang, Taman Paya
Rumput, 87000 Melaka.



Email address

: hanif@tiptop.com

Date of Birth

: 09 March 1985

Age

: 28 years old

Marital Status

: Married


: Bachelor in Operation Management UiTM
Diploma in Business Studies (Insurance) UiTM

Course Attended

: Course of Operation Administrative by MARA,
Entrepreneurship Course by MITI

Skills

: Highly expert in running the business
Good in communication skill

Experience

: 3 years of business experience

Present Occupation

: Operating Manager of Jeruk Madu Tip Top Enterprise

Previous Business Experience: Seller of night market
Seller of fruit pickels at Pasar Tani

ASSISTANT MARKETING MANAGER

Name

: Ahmad Fariz Petra bin Amiroz

I/C No

: 870227-08-5013

Permanent Address

: No 5, Jalan Tembikai, Taman Paya Emas,
87000, Melaka.



Email Address

: petra@tiptop.com

Date of Birth

: 27-02-1988

Age

: 26 years old

Marital Status

: Married


: Bachelor In Marketing Management UiTM
Diploma In Accounting UiTM

Course Attended

: Marketing Course by MATRADE

Skills

: Good in communication skills,
Highly expert in promoting product.

Experience

: 2 years of Business Experience

Present Occupation

: Marketing Manager of Jeruk Madu Tip Top Enterprise

Previous Business Experience: Manager Multi Level Marketing (Monavie)
Promoter Broadband (Maxis)

ASSISTANT OPERATION MANAGER

Name

: Muhammad Saffuan Ismail

I/C No

: 901018-12-3381

Permanent Address

: No 282 Lorong 8 Taman Lendu Bakti



Email Address

: saffuanismail@ tiptop.com

Date of Birth

: 18 October 1990

Age

: 22 years old

Marital Status

: Single


: Diploma in Operation Management

Course Attended

: Entrepreneurship Course by MITI

Skills

: Great communication skills (English & Bahasa),
Good operation planner

Experience

: One year experience as Junior Operating Manager in
Ayamas corporation factory

Present Occupation

: Operating Asisstant Manager of Jeruk Madu Tip Top
Enterprise

Previous Business Experience : Shareholder in Grape best product


MARKETING MANAGER

Name

:Aimi Fadhilah binti Abd Rahman

I/C No

:880703-01-5842

Permanent Address

: No 9, Jalan Kemboja 1, Saujana Utama 2, Sg. Buloh
Country Resort, Sg. Buloh, 47000 Selangor Darul Ehsan



Email Address

: aimirahman@ tiptop.com

Date of Birth

:3rd July, 1988

Age

: 25 years old

Marital Status

: Married


: Bachelor in Marketing, Hons

Course Attended

: Marketing Course by MITI

Skills

: Multi language, good communication skills, IT literate

Experience

: 3 months of marketing advisor

Present occupation

: Marketing manager of Jeruk Madu Tip Top Enterprise

Previous business experience: Have own drinking product which is Grape Best


2.0

ADMINISTRATION PLAN

Administration is the most important thing when open up a business. It is to ensure the business
run smoothly. The performance, growth and survival of the business depend on managerial skills
and capabilities. The manager should have the administration function such as planning,
controlling, organizing, and leading the company. The task of administration manager is to set
the employee‟s salaries, protect the employee‟s welfare compensation and fringe benefits,
recruiting, provide the furniture and fitting in the office to ensure the employee comfortable
working environment. The administration task also including plan and set the objective or goals
of the business and ensure the company achieve the goals that have been set successfully. The
administration also has to arrange the organizational structure, do a working schedule, and
calculate all budgets relating to administration department.
Besides, the administration also responsible to ensure the partnership and the employees get
the acceptable salaries like stated in the agreement and take care about employee welfare such
as SOCSO, EPF, bonuses and leaves such as medical leaves, emergency leaves, maternity
leaves and annual leaves. Thus, in Jeruk Madu Tip Top we see administration function as a vital
task where it compresses all the elements to make sure the effectiveness in terms of performing
organization activities. Our company, Jeruk Madu Tip Top, which will focus in distribution and
selling of fruit pickles, see that Malaysian demand on fruit pickles are dramatically increases day
by day. By looking this as business opportunity, we chose to create this company that not only
focusing in domestic demand but also create new products from the fruit pickles that can give
varieties of choices to the customer.


2.1

VISION
To become another one of the bumiputra company that produce products and services
that can fulfilled the want of the customer thus become one of the monopolist of the
industry by open up more of our franchise in Malaysia.
Jeruk Madu Tip Top will strive in creating an efficient and effective in terms of the
operation management and becoming a multinational company in 10 years from the date
it establish.

2.2

MISSION
Our mission is to get more profit by supplying different kind of fruit pickles in whole
Malacca area and widen our territory to all over state in south of Malaysia such as Johor,
Selangor, and Negeri Sembilan.
Efficient in term of handling the operation of administrative that occurs to avoid waste.
Especially, when it involved with financial resources, labor, equipment and capital that we
have invested.
We also will alert and aware regarding the feedback from the customers. We believed
that this is a medium where we can improve and upgrade the products and the services
by time to time.


2.3

OBJECTIVE

Our objective is to ensure the business is running smoothly according to the business plan
through planning, organizing, leading and controlling from the Administration Department. From
that, our business will run effective and efficient because we have a schedule to do the task,
duties and responsibilities.
Other than that, to ensure our business is easy to understand by the partner and workers. It is
because, when Administration Department have a organizational structure, our partner and
workers are easy to understand from whom they need to submit the report and foe whom they
need to refer if have any problems.
Lastly, is to make our business looking more attractive. It is because the Administration
Department has their own allocation to purchase anything but it must relate with the
Administration Department. Administration Department cannot over expense, if that happen it
will lead loss to the business. By having Administration Department, it can control and manage
expenses made by Administration Department.


2.4

ORGANIZATIONAL DEPARTMENT

MOHD ASRUL
MAMAT

ARIF MUNAWIR
KHAIRON ZAMANI

MUHAMMAD KAMIL
HADI DAUD

MUHAMMAD
HANIF HAMBALI

MUHAMMAD
SAFFUAN
ISMAIL

AIMI FADHILAH
ABD RAHMAN

AHMAD FARIZ
PETRA AMIROZ


2.5

JOB DESCRIPTION

POSITION

JOB DESCRIPTION
To form the objectives, planning strategies and monitor the
organization policies and also as mastermind in an
organization.
To plan and monitor the strategic progress of the business
To maintain good communications skill and relationship

GENERAL MANAGER

government, private sector, customer and also financial
institution.
Ensure all activities to run smoothly using the proper
procedure.
Able to cooperate and interact with people.
To carry out interview for workers and to evaluate the
workers performance.
Ensure that all the business objective will be achieve.

ADMINISTRATION
MANAGER

To plan administration system and ensure it become
efficient and effective.
Help the general manager manage and plan systematic
management.
To identify the marketing target, current market and
determine the strategy which is suitable to be used.
To prepared marketing analysis and observe the strategic

MARKETING MANAGER

location to expand the business.
Doing consistent promotions ensure the sales reach the
objectives.
To find out the steps and effort needed to be done
systematically to smoothly increase in the sales.


Arrange the set of services and education that will be offer.
To ensure the flow stock runs smoothly without having any
OPERATION MANAGER

shortage in the supply stock.
To ensure the quality of product.
Plan out the program that will be done
Prepared cash flow, trading profit and loss account and
also the balance sheet for the company.
To manage all financial management.

FINANCIAL MANAGER

To handle the administration, operations and marketing
expenses in order for the business to be financially stable.
Responsible to the entire activities that involves the
company finance.
Loading and unloading stocks.

LABOUR WORKERS

Packaging products.
Manage daily sales transactions.

CASHIER

Manage and arrange stock at premise.
To deliver the product to the customer by company‟s

DRIVER

vehicle.


2.6

POSITION AND NUMBER OF STAFF
POSITION

NUMBER OF STAFF

General Manager

1

Administration Manager

1

Marketing Manager

1

Marketing Assistant Manager

1

Operation Manager

1

Operation Assistant Manager

1

Financial Manager

1

Labor Worker

3

Cashier

3

Driver

1
TOTAL

14


2.7

JOB SPECIFICATION
POSITION

JOB SPECIFICATION
A degree and or diploma holder in business,
marketing and management from UiTM or other
university.
Minimum

5

years

experience

in

management

position.
GENERAL MANAGER

Experts

in

planning,

leading,

managing

and

controlling.
Good commands in Malay and English.
Good computer knowledge and skill.
Good interaction in overall level.
Degree or diploma in Human Resource Management
from UiTM or other university.
Minimum 3 years experience of working in the
ADMINISTRATION MANAGER

related field.
Goods commands in Malay and English, both written
and spoken.
Possessed good computer knowledge and skill.
Degree or diploma holder in marketing.

MARKETING MANAGER

Minimum 3 years experience.
Ability to develop marketing plan and strategies.
Degree or diploma holder in marketing.

MARKETING ASSISTANT
MANAGER

Minimum 1 year experience.
Degree

or

diploma

holder

in

operational

or

manufacturing management.
OPERATION MANAGER

Minimum 3 years experience.
Good interpersonal and communication skill and able
to work independently and computer literate.


Degree or diploma holder in operational
management.
OPERATION ASSISTANT
MANAGER

Minimum 1 year experience.
Good computer knowledge and skill.
Degree or diploma in accountancy or finance.
Minimum experience in accounting or financial
management.

FINANCIAL MANAGER

High skill in cash flow management and familiar with
micro office.
STPM or SPM level.

LABOUR WORKER

Healthy body.
STPM or SPM level.

CASHIER

Experience in public communication.
Good commands in Malay and English
STPM or SPM level.

DRIVER

Having B, D and E licenses.
3 years experience


2.8

OFFICE LAYOUT

Our office located at No 80-2, Jalan Inang 3, Taman Paya Rumput Utama, 76450, Bandar
Cheng, Malacca, Malaysia. The reason why we choose this place is because this area is very
strategic place due to the location which is in Melaka Tengah New Golden Triangle. This new
business hub will be new focus for investors and public since it has easy accessibility well
connected via linked to major highways such as KL-Seremban Highway, AMJ Expressway and
Ayer Keroh Expressway. Furthermore, the location of our premise is next to HSBC Banks,
Home-Mart, Tesco Hypermarkets and McDonalds which already attract people at surrounding
residential area.
Our office is up floor of our shop which including General Manager Room, Administration Room,
Marketing Manager Room, Operational Manager room and Financial Manager Room. We also
do the renovation in our office to ensure our workers feel comfortable. We provide good
condition in our office such as computer, table and chair, sets of sofa and artificial plant. We also
bought fixture and fitting, office equipment, air-conditioner and other to ensure our business
effective, efficiency and run smoothly.
For the processing place, we just provide tinted glass and fan for give good air circulation. It
looks simple because our operation is just to rebranding finish product and then distributes to
other retailer and also sells it at our shop.
The different environment between our office and others is that we provide all randomized
culture environment to feel the comfort at our office and this will give our employees to feel
overwhelm by working harder for our company.


Toilet

Marketing manager
1 & 2 room

Meeting room

General Manager room

Administration Manager room

Operation Manager
1 & 2 room
Financial Manager room
Stairs

LEGEND
Explanation
table
chair
photocopy machine
1 set of sofa
Meeting table


2.9

MANDATORY BENEFIT

This benefit is very important to our business. It also compulsory gives to the partner and every
staff. This benefit was stated in Employment Act 1955 (Act 265) and regulation.

2.9.1 Employees Provident Fund (EPF)
EPF is compulsory to the employer provided to the every employee which stated in the
Employment Act 1955
Our business will deducted 13% from the employee salary for the contribution.

2.9.2 Social Security Organization (SOCSO)

This benefit is also compulsory gives to the employees. It is because SOCSO give the
protection to the employees from any circumstances like accident before working hour,
during working hour and after working hour.
If any happen to the staff, they may claim from the employer which stated in Employment
Act 1955.
Our business will deducted 2% from the employee salary for the contribution.

2.9.3 Leaves

This benefit also was stated in Employment Act 1955 which the employees may take
leaves for any circumstances which implement by the employer.
Our business provides sick leaves and annual leaves.


2.10

FRINGE BENEFIT

In our business, we also provide to the partner and the staff the fringe benefit. It is to ensure our
partner and staff will be protected and get the benefit. This is some fringe benefit that provided
by our business such as bonus, allowance, annual leave, sick leave, emergency leave, medical
leaves and maternity leaves.
Bonus will give to the partner or staff if they have a good performances in their job. The increase
of the salary will be provided when the business become more consistent and get the profit. For
the annual leave, our business provides for workers work less than 2 years with 8 days, 2 years
until 5 years is 12 days and more than 5 years is 16 days. While for the sick leave we are
provides for workers work less than 2 years with 14 days, 2 years until 5 years with 18 days and
more than 5 years with 22 days. For the emergency leave, we will give the permission to the
staff to leave with the valid reason only such as death, sick, accident and so on.
For the medical leaves any expense will burden by our business if the staff claim for that
particular. The staff should provide the evident such as medical slip. Maternity leaves will be
given to the female staff only. Our business provides 60 days to female staff and she will get the
basic salary. The staff should apply the maternity leaves 4 month before delivery birth.
For the allowance, an allowance would be paid to the workers who work more than certain
number of hours in a month. The allowance paid is RM 2.00 per hour for every additional
number of hours they work.


2.11

WORKING HOURS
DAY
Monday - Friday

8.00 am – 5.00 pm

Saturday (Week 1 and 3)

2.12

TIME
8.00 am – 2.00 pm

ORGANIZATIONAL STRUCTURE

The organizational structure can be say as the backbone of the organizational management.
Where, it showed the hierarchy of responsibilities of the organization itself. It is vital to know the
hierarchy because it can show us who is responsible in each of the operation management. That
includes the administration, finance, marketing and operation. It also make the activities of the
organization become smooth and efficient since we have determine which person will handle
which scope of responsibilities and to whom shall that particular staff report for his or her
progress of work.
For Jeruk Madu Tip Top, we decided to use functional organization structure. The main reasons
why we choose this structure are list as below.
It can clearly showed the chain of command that make the flow of work become easier
since we know who in charge for a particular department.
It can help the management team directly tackle the problem that arise due to factors of
we have a representatives for each department that will frequently report the progress of
the department.
It will have the manager focus only one department. This can lead to an effective and
efficient work since the manager will focus only one department.


2.13

REMUNERATION FOR ADMINISTRATIVE STAFF

POSITION

NO.

MONTHLY

EPF

SOCSO

AMOUNT

SALARY

CONTRIBUTION

(2%)

(RM)

(RM)

(13%)

General Manager

1

2,500

325

50

2,875

Administration

1

1,800

234

36

2070

1

1,800

234

36

2070

1

1,800

234

36

2070

1

1,800

234

36

2070

1

1,800

234

36

2070

Financial Manager

1

1,800

234

36

2070

TOTAL

7

13,300

1,729

266

15,295

Manager
Marketing
Manager
Marketing
Assistant Manager
Operation
Manager
Operation
Assistant Manager


2.14

LIST OF OFFICE EQUIPMENT
ITEM

Printer

1

PRICE/PER UNIT
(RM)
200

Telephone

1

95

95

Fax

1

365

365

Photocopy machine

1

3,688

3,688

Computer

1

2,500

2,500

6,848

6,848

TOTAL

QUANTITY

TOTAL COST
(RM)
200


2.15

LIST OF FURNITURE, FIXTURE AND FITTING

NO.

ITEM

QUANTITY

PRICE/UNIT

TOTAL COST

(RM)

(RM)

1

Square table

6 unit

170

1020

2

Office chair

7 unit

60

420

3

Air conditioner

7 unit

2200

15400

4

Executive table + chair

1 set

500

500

5

Meeting table + 8 chair

1 set

1600

1600

6

First aid kit

1 unit

40

40

7

Multipurpose cabinet

2 unit

400

800

8

Dustbin

1 unit

25

25

9

Fire extinguisher

2 unit

130

260

10

Sofa

1 set

999

999

6,124

21,064

TOTAL


2.16

LIST OF STATIONERY
ITEM

QUANTITY

COST PER UNIT

TOTAL

(RM)

(RM)

A4 paper

5 rim

8.50

42.50

Calculator

5

4.90

24.50

Duster

1

2.00

2.00

Eraser

5

0.20

1.00

File

10

1.50

15.00

Glue

5

1.00

5.00

Marker pen

1

2.50

2.50

Pen

10

1.20

12.00

Pencil

10

1.00

10.00

Ruler

5

0.20

1.00

Rubber stamp

5

2.00

10.00

Stamp Pad

5

7.00

35.00

Stapler

5

1.50

7.50

72

33.20

168.00

Total


2.17

PRE OPERATIONAL BUDGET
ITEM

RM

Business license:
Process

RM 10

Retail shop

RM 100

Processing

RM 400

Lighting billboard (20m × 4m)

RM 130

Dustbin

RM 160

Apron

RM 25

Picture

RM

Patil

RM 10

Food handling certificate × 6 person

RM 300

Injection book × 6 person

RM 30

Injection × 6 person

RM 180

3

1338

Business registration

60

Fire insurance

200

Stamp duties

10
TOTAL

2.18

1608

UTILITIES EXPENSES
ITEM

RM
(for 2 months)

Water deposit

100

Electricity deposit

360

Telephone deposit

220

Rental deposit

6,600
TOTAL

7,280


2.19

JERUK MADU TIP TOP ADMINISTRATIVE BUDGET
Fixed Assets
Items

Monthly Expenses

Others Expenses

(RM)
Renovation and

Expenses

(RM)

(RM)

10,000

construction
Office Equipment

6,848

Furniture, fitting and

21,064

fixture
Salaries

13,300

EPF

1,729

SOCSO

266

Water bill

-

Electricity bill

-

Telephone bill

-

Water deposit

100

Electricity deposit

360

Telephone deposit

220

Business Registration &

1608

License
Rental deposit

6,600

Stationery
TOTAL

168
37,912

15,295

8,888


3.0

INTRODUCTION TO MARKETING

Marketing can be defined as a process of exchange activities that takes place between a
business and the customers. It also can be said as the activities that are carried out
systematically to encourage and increase sales of products or services as long as the activities
are in the line with religious and ethical practices.
In a simple word, we can say that marketing is an activity that entrepreneurs used to promote
their products in most efficient and effective ways. In order to do so, the backbone of the
marketing strategies which is four P‟s are the main guideline that have been used in a good
marketing strategies.
Marketing also involved with details plan on identifying the market itself. Where, it is a vital thing
to know exactly the market that we wish to enter so that our entering will have a good prospect
in the future. Thus, lead the company to gain profit. Starting with knowing who the targets
consumers are until forecasting the sales that we will own in the future, marketing plan will be
needed in the process.
Thus, we can conclude that practical marketing plan is highly needed to ensure that the overall
of our business plans becomes smooth and easy to implement. To make a good marketing plan,
there are several characteristics that we must critically analysed. The characteristics are listed
below:
1. Define the product concept
2. Identify the target market
3. Determine the market size
4. Identify the competitors
5. Determine the market share
6. Developed sales forecast
7. Developed marketing strategies
8. Preparing a marketing budget


3.1

PRODUCT CONCEPT

Jeruk Madu Tip Top Enterprise, is the company that focusing on the pickles production in the
area of Cheng, Malacca. We will not only focusing on the domestic needs, but we also venture
into others prospect in this industries. This is where we can see that this fruit pickles business
can make a lot of profit due to the demand of this product in the market. Means that in a
thousand of people in this country, there were 60% to 70% of them are interest in having fruit
pickles for their snacks. This is based on our latest research after the questionnaires have been
completed and shows that most of Malaysian love honey fruit pickles. Understanding these
needs and wants of the population in Malaysia, especially in our target population which is the
potential customers in that reside in the Malacca area, we decide to make a business to fulfil this
demands and needs of fruit pickles.
In addition, not only supplying the fruit pickles to the seller and regular customer, we also
expand the business by using the selling method of custom made in order to fulfil customer‟s
needs and wants. Event such as wedding, aqiqah or any other special occasion are some
examples of custom made demands. This is recommended to some customers since they have
their own preferences and thus, we provide those services to them. This could be as our
competitive advantage to our company.
In a nut shell, we have a full confident that Jeruk Madu Tip Top Enterprise have a great quality of
product and we also one of the company that distribute honey fruit pickles that provide special or
custom made according to our customer preferences. We can gain the market share if this
business plan is done in effective and practical manner.


3.2

TARGET MARKET

As a newborn in this industry, it is been too difficult for us to identify specific area as our
distribution target for the purpose of distributing and marketing our fruit pickles to the market. As
the target market, that is the essential part in marketing section since it is the target to distribute
our sales. It is important for our company in order to make the proper marketing strategy and it
will becoming more easy to manage and run our business since we have know the market and
customer demands and also to make sure our effort in marketing and distributing had been
successfully satisfy the customer. In ensuring our aim to gain profit in this market, our business
had to focus on the effort of marketing to identify the group of customer, peoples who love
pickles and care for their health.

Thus, in order for us to distribute our product successfully in the market, there are several
strategies we have been identified to make sure that the marketing will run smoothly. The
strategies are known as market segmentation and mass marketing. Market segmentation helps
our company to clarify our product based on geographic and psychographic.

Mass Marketing
Our company applies for a mass marketing which we are not focusing only in certain group as
our target customer because our product is suitable for public which is suitable for any level of
age, lifestyles, genders and personalities. Our fruit pickles are most likely to be as a snack while
doing any activity. For example, customer can eat these pickles while watching television,
listening to music, reading a book or comic, driving, or during any leisure time. So it is our
speciality advantage to promote our product in a public event. For the commencement of our
fruit pickles, we can join in an open events or small events which require a small cost.


Geographic Segmentation
Geographic is a part of our important segment to distribute the market of our product. It will be
easy and suitable for us to take place first in Malacca states and predicted to expand to the
nearest states includes Johor and Selangor. Malacca is the best place because Malacca has a
high demand places for tourist to visit the historical venue and Jeruk Madu Tip Top is a local
food which also will attract those tourists. This also as an opportunity for us as our product ready
to be eating as a snack while travelling and visiting great places in Malacca. As for the
beginning, this will easily make our company to be recognized by other citizen in Malacca and
those tourists.

Psychographic Segmentation
Based on our survey in Malacca, nowadays people really looking for something vast, ready to
eat, unique and come with several taste. For example, during leisure time, people demand to eat
something that is instantly ready. In addition, for wedding ceremonies are often been requested
for petite „door gift‟ for the guests. The feedback we get means also symbolises that our fruit
pickles are as sweet as the couple of the bride. Thus, with all the information gathered, we could
conclude that our fruit pickles are going to be highly demanded in the market based on our
uniqueness and preferences of our customers.


3.3

MARKET SIZE

Market size refers to the total potential purchase that is expected from the target. The potential
purchase includes purchases of our competitor‟s product within the same market.
Based on our estimation, the potential customer that we target consists of five groups: The
calculation market size of honey pickles for each group will be calculated as following:

Market Size of Basic Base Fruit Pickles

Types

Prices Offered

For customer (retail price)

100g = RM 2.00
250g = RM 5.00
500g = RM 10.00
1Kg = RM 20.00

For seller (wholesale price)

HONEY SALAK (10Kg) = RM 135
YELLOW MANGO (10Kg) = RM 125
MANGO WITH SKIN (10Kg) = RM 125
KEDONDONG (10Kg) = RM 125
SENGKUANG (10Kg) = RM 110
KELUBI (10Kg) = RM 110
GUAVA (10Kg) = RM 110
CERMAI (10Kg) = RM 110
MIXED CHERRY = RM 100
ONION (10Kg) = RM 100


For Customer

Number of customer

Price offered

Average spend per week (RM)
(RM)

105

100g = RM 2.00

130 x 2.00 x 7 days

1,820

95

250g = RM 5.00

95 x 5.00 x 7 days

3,325

70

500g = RM 10.00

70 x 10.00 x 7 days

4,900

50

1 kg = RM 20.00

50 x 20.00 x 7 days

7,000

TOTAL

17,045

Year = RM 17,045 x 48 weeks = RM 818,160

For Retailer

Number of Retailer

Price offered

Average spend per week (RM)
(RM)

10

Honey Salak (10kg)

10 x 135 x 7 days

9,450

9

Yellow Mango (10kg)

9 x 125 x 7 days

7,875

6

Mango

skin 6 x 125 x 7 days

5,250

with

(10kg)
9

Kendondong (10kg)

9 x 125 x 7 days

7,875

8

Sengkuang (10kg)

8 x 110 x 7 days

6,160

7

Kelubi (10kg)

7 x 110 x 7 days

5,390

9

Guava (10kg)

9 x 110 x 7 days

6,930

6

Chermai (10kg)

6 x 110 x 7 days

4,620

6

Mixed Cherry

6 x 100 x 7 days

4,620

5

Onion (10kg)

5 x 100 x 7 days

3,500

TOTAL

61,670

Year = RM 61,670 x 48 weeks = RM 2,960,160


Competitors
Competitors refer to the offer similar, substitute or alternative products / services to the same
target market. This is important for us to identify any others competitors‟ strength and weakness
in terms of experience, the stability in the business, financial ability, target market and
differentiation, etc. This is to prepare our company to be ready to compete with all the
competitors and become competitive advantage in the market.
We have conducted some survey on the available competitors within the scope of our business
and we have identified three most close competitors to our company. Below are all our
competitors for our company which is Aishah Jeruk, Jeruk Pak Latif and Nasir Jeruk.
COMPETITORS

STRENGTH

WEAKNESS

Well known

Focused only certain

Have regular

fruit products

customers.

Well known only at

Multiple choices.

certain area in
Penang

Very popular in

Not widely distributed

Penang.

Have small factory,

Taste good.

difficult to produce

Multiple choice

more.

Well known

Taste almost same

Have regular

with others

customers.

Focused only certain

Low price.

fruit products.
Well known only at
the bazaar in Penang.

Fulfil customer desires

New in the market

Provide special order

Have to compete with

such as door gift for

many competitors.

special occasion

Low in capital.

Reasonable price

3.4

MARKET SHARE

Market share refers to the predictable potential sales of the business after taking into
consideration of the market size and competitor‟s influences. As a new comer in the business,
we must have the nerve to venture and be brave to face with the existence competitors who are
doing the similar types of business with us. Meanwhile, to determine the market share we have
been resolute through the market size month and the products that have been produced by our
business.
Market Share before Jeruk Madu Tip Top Enterprise enter the Market
Competitors

Market Share

Annually (RM)

Aishah Jeruk Enterprise

25%

163,843.50

Jeruk Pak Latif Enterprise

50%

327,685

Nasir Jeruk Enterprise

25%

163,843.50

TOTAL

100%

655,370

25%

50%


25%


Market Share after Jeruk Madu Tip Top Enterprise entered Market
Competitors

Market Share

Annually (RM)


30%

196,611


40%

262,148


20%

131,074

Tip Top Enterprise

10%

65,537

TOTAL

100%

655,370

10%
20%

40%

Tip Top Enterprise

30%


3.5

FORECASTED SALES

Sales Forecast For Jeruk Madu Tip Top Enterprise Year 2012

Month

Sales Collection (RM)

January

49,360

February

50 580

March

56 350

April

55 650

May

55 850

June

54 458

July

54 320

August

70 350

September

63 285

October

48 850

November

64 733

December

70 450

Total

694 236


The Sales Forecast
Sales forecasting is the process whereby the marketing manager will forecast the sales that the
company earn in every month one the first year. Below are the details of the forecasting that we
had make to for a year in a roll.

January
Since our company, Jeruk Madu Tip Top Enterprise was establishing in the last week of
January, so, we are focusing on the renovation of our factory and our sales only up to RM
50,000.
February
In this month, we predict to gain RM 50,000. Since we just launch our promotion by distributed
our promotion activities such as business card and commercial our product in the website, this
activities are making people realize about our business. On this month we also plan to introduce
our product at the event of “Hari Melawat Melaka, Melaka Bandaraya Bersejarah” which
exhibited local fruits. There will be a lot of tourists, visitors and potential customers buying our
product.
March
This march we predict to gain RM 56,000. After we launched an aggressive promotion, we are
expecting to get a small amount of sales increase, due to the factors that the customers start to
know and acknowledge the existence of our company in the market.
April, May and June
On these three months, we expect to gain consistent sales which are RM 55,000 in each month
respectively. Within this three month the customers start to familiarize with the existence of our
company and acknowledge our existence. This is a suitable situation for us to start build trust
and convince the customers about the quality of our products. Thus, we will try to create a good
relationship with our customers.


July
In July, we predict that there will be a decrease in our sales. There will be a fasting season
known as Ramadan and we can conclude there will be a small demand from customers
especially from Muslim. The Ramadan will end at the end of August.
August
In this month our profit is much better than the month of July. We predict to gain a significant
increase of sales in this month. This month all the Muslim celebrates Aidilfitri festive seasons
and an Independence Day, so this will came up a lot of demand especially for unique and
custom order. This month we can see a lot of sales occurs due to the family gathering and the
ceremony that the customers make.
September
In this month we predict there is a slightly decrease in the sales. This is due to the end of the
festive seasons.
October and November
In these months, our sales were slowly increased. This is because there are many demands
from the customers due to the celebration of Hari Raya Haji for Muslims and Deepavali festive
seasons for Indians. We feel very fortunate to make a business in this country which consists
many races which is Malay, Chinese, Indians and many else.
December
In the last month, we predict that the sales will slightly increase. This is due to the holiday
season and Christmas where all the people will basically make events such as wedding
especially on the date which every people really demand for, 12.12.12. There was a high
demand unique and custom order for door gift and thanks giving ceremony. Thus, we can say
that there will be an increase to the sales of our products in this month.


3.6

MARKETING STRATEGIES

Product and Services Strategies
Jeruk Madu Tip Top Enterprise is not only producing and supplying fruit pickles, but we can act
as a pioneer in taking steps in designing and producing different kind of item based on fruit
pickles. This differentiates our product from our competitors as well as to attract customer to buy
our product. Our company currently focusing on the type of fruit, mixed fruits and custom made
for special occasion such as door gift for wedding, etc.
In the term of quality, our fruit pickles will be chosen based on the best fruits that ever been
supply in the Malacca area. This is because the method and procedure at the beginning is
always being our top priority. We take things seriously when it comes to the customer health and
safety. Thus, in order to do that our premises will be check regularly in term of cleanliness,
environmental effects, etc.
Other than quality, packaging also plays and equally important role as attracting customer‟s
attention and encouraging sales. Factors that we considered is ease of use and attractive to
customers. Service package on the other hand has to be comprehensive and eye-catching to
the target market.

Pricing Strategies
The price of our product is the amount charged to the customer for a particular purchase. Pricing
strategies is one of the key methods to ensure the company profit. It is because the price will
influence customers to buy our product. Our company pricing strategies are divided into two
which are retail price and special order price. As far as we concern, we use price lining strategy.
This method is usually used for retail customers. However, for custom made and sellers, we
used price based on cost strategy.


Place Distribution Strategy
We are as a wholesaler, use the below type of distribution channel for our business activity.
1. Jeruk Madu Tip Top Enterprise
2. Jeruk Madu Tip Top Enterprise

Consumer
Retailer

Consumer

The first distribution channel is Jeruk Madu Tip Top Enterprise as a wholesaler will produce and
sell our products to our consumer directly. This is where the consumer will purchase directly our
product. In addition, we also deal with consumer especially for special event such wedding
ceremony, festival events, etc. The second distribution channel is Jeruk Madu Tip Top
Enterprise as a wholesaler will produce and sell our products to our retailer and straight to the
consumer.

The location for our business is strategic enough that is at Cheng, Malacca. The location is
located in the part of “Melaka Tengah, New Golden Triangle” between the town and also near to
the hypermarket Tesco Extra, Cheng which is one of the new business focus location in
Malacca. Besides, there are a lot of parking space facilities provided nearest our place. This will
help our product to be easily and reachable especially to that entire area.
Therefore, we believe that the choice of this location may lead to maximum profit in the future
since that Cheng is still under development. This location also has its own attraction to customer
because there are a lot of places for hanging out, meeting friends and good for business
purposes, etc.

Promotion Strategies
The existence of Jeruk Madu Tip Top Enterprise must be realized by our target market. Thus, as
to increase our target market awareness, we have developed certain promotion strategies.
These are the method we have used to promote our company‟s production:


1. Banner and Signboard

Banner and signboard is one of the best methods to promote our fruit pickles. The reason that
we choose the banner and signboard:
1. Easy to be seen by our customer because of the size and clear
2. The signboard will include company‟s logo, name, address, phone number and
company‟s website
3. The signboard are placed at our boutique and office
4. Attractive design and colour will attract our customer to come and see our product

Characteristics of our banner and signboard:
1. Size about 4” x 15” with stainless steel materials.
2. Sign board lighten with colourful light and easy to be seen
3. The cost of our banner and signboard is RM1,000

2. Business Card

All managers in our company have their own business card. The business card is to promote our
company‟s production, besides we can exchange it with our customers, relatives, friends and
neighbours. The relatedness will help us promote our business as they get on contact with us.
Every manager will get his or her own copies of business cards. And we spend about RM100 for
500 units of business card.


1. Company’s Facebook fan page

We plan to make the hosted website where we host our website in the free hosted server. The
address for our website is http://www.jmtiptop/facebook.com. We expect that our website will
promote our business and inform the visitor of our website about our business and the product
we provide to the website. This can ease our customer to gain any information more effectively.
This is because by through our website, the customers are always updated with our latest
promotion, offerings, packages, etc.


2. Newspaper Advertising

We are looking for a large quantity of customer and in order to make our company to be
recognized by Malaysian people outside from Malacca area. Thus, we have take some steps in
promoting our product in newspaper, Harakah :
1. RM 1,200 per publish (usually Harakah publish once a week)
2. The size is quarter or ¼ of page of the newspaper.
We take our own risk in the mission to gain more profit, to be recognized and able to compete
with ours competitors.

3.7

GANTT CHART
Month
Activities

1

7

8

9

10

11

12

Custom made orderings

7

6

Visit promotion

6

5

Briefing for all distribution channel

5

4

Departmental research

4

3

Advertising and promotion launched

3

2

On the job training personnel

2

1

Identify problem and take corrective
action

8

Consolidation among department


3.8

MARKETING BUDGET

Items

Monthly Expenses

Others Expenses

(RM)

Signboard

Fixed assets Expenses

(RM)

(RM)

1,000

Marketing personnel
-

Salary

-

5,600

EPF/ SOCSO

840

Delivering

1,000

Promotion
-

Banner

200

-

Business card

100

-

Website

200

-

Newspaper

1,200

advertising

Total

1,000

7,440

1,700


4.0

OPERATION PLAN INTRODUCTION

In any business that we want to set up, an operation objective is important element that should
be add on in order to ensure that the business will be run smoothly and accordingly. The
successful of the business is depending on how the effective of the operation in the business
itself. The smoothly and a well condition of operation can lead the business achieved the goal
easily without face any difficulties that hinder the success of the business. Therefore, the
objective operation should be set up in order to serve as a guideline for the business in
achieving their goal.
The main objective for the TIP TOP ENTERPRISE is to give a best quality of our product, which
are many different types and taste of fruit pickles to our customer in order to make them more
satisfied with these products. We also try to fulfill our customer requirements and needs and also
to change the perspectives of our customer about the healthiness of fruit pickles where we
enriched it with honey and using a healthy preservative such as apple cider.

4.1

OPERATION OBJECTIVES
1. To make sure that all the operation activities will be run properly and effectively by the
workers who are responsible for it and able to achieved the business goal.
2. To ensure that all the products that provided to our customer follow the requirements and
needs in order to make them satisfy with our product.
3. To make sure that our product is nutritious, clean, Halal and always available to the
customer.
4. To make sure that the stocks is being managed properly.
5. To ensure all the workers can perform their job effectively.
6. To maximize the sustainable profit growth and minimize the lost.
7. To make our company grow faster in order to be more competitive in the business.
8. To be more creative and innovative in order to attract customers.
9. To be aware with new business opportunity that is based on our product
10. To make sure the performance of our business operation will be successful.

Apart from all the objectives, the main priorities of TIP TOP ENTERPRISE is to ensure that
all the operation activities run effectively and systematically based our business plan. Hence
in order to achieve our objectives, our management aggressively promotes responsible,

ethical, proactive, responsive toward the customer needs and requirements for their
satisfaction.

4.2

OPERATION DEPARTMENT STRATEGIES

As the world keep on changing and globalization in the Malaysian industry field, we TIP TOP
ENTERPRISE are ready to take up the challenge. One of our strategies is through our
operation plan itself. Where this particular plan is vital as others plan that we has discussed
early. The operation plan itself discusses on how exactly the basic operation will occurs. In
the operation department, all the inputs are merging to produce are merging to produce the
output.
In simple word, we at TIP TOP ENTERPRISE will efficiently combine the work force, stock
available, equipment and apparatus, technologies, information and capital to meet the
demand of our customers and the same time gain the profit that we had estimated. In order
to do so, we had made several strategies in making sure that the objectives of our operation
plan are well achieved.

The strategies are listed below:
TIP TOP ENTERPRISE will make sure that the staff that we hire fulfill the
requirement of the particular position. This merely due to avoid excessive staff in the
operation department.
TIP TOP ENTERPRISE will ensure that our stock is always for the customer
TIP TOP ENTERPRISE make sure that all the barrel that we received from “Jeruk
Madu Pak Ali” is properly concealed, clean and in good condition (Extra precaution)
TIP TOP ENTERPRISE will take note on all the feedback that came from of our
customer. We believed that the critics that they give to us would improve the level
efficiency in the operation department.
TIP TOP ENTERPRISE will always find new initiatives and business plan that can
increase our opportunity for success.
In the term of management, we will set up clear objectives and goals to achieve in
this industry. A clear goal and objectives will derive our staff to perform well .in their
own job task thus lead to a smooth and efficient of the business.

4.3

CONCEPT OF OPERATION

As a new comer for the business that distributes a variety of fruit pickles, our company come
with the new concept that will show the uniqueness of our company that provide variety method
of selling our product. It is important to make sure that our customer can easily recognize and
interested with us. Due to that, our company, which is JERUK MADU TIP TOP ENTERPRISE,
always does the job based on the concept of “CUSTOMER IS OUR MAIN PRIORITY”. By
applying this concept, our company tries to make sure that all the requirements and needs of the
customer must be fulfilled first. It is vital to ensure that our customer satisfied and become a
loyal customer for our product.

In our business, we offer a various type of fruit pickles and also provide special order in order to
attract the customer to buy our product. By putting the customer as our main priority, we will do
our job effectively so that we can reduce any complaint by the customer, however, if has any
complaint, we will solve it immediately and take corrective action to curb that problem.

4.3

PRICES OF OUR PRODUCTS

in JERUK MADU TIP TOP, we will try our best to distribute the most quality and best honey fruit
pickles. Instead of that, we also will give our customers a reasonable price and ensure that the
customers are satisfied with our fruit pickles that we distribute. To know about the price that we
offer to the customer regarding our product, we show the price according to the types of buyer
and fruit pickles that we provided.


Types

Prices offered by JERUK MADU TIP TOP ENTERPRISE

For end customer (retail

100g = RM 2.00

price)

250g = RM 5.00
500g = RM 10.00
1Kg = RM 20.00

For seller (wholesale price)

HONEY SALAK (10Kg) = RM 135
YELLOW MANGO (10Kg) = RM 125
MANGO WITH SKIN (10Kg) = RM 125
KEDONDONG (10Kg) = RM 125
SENGKUANG (10Kg) = RM 110
KELUBI (10Kg) = RM 110
GUAVA (10Kg) = RM 110
CERMAI (10Kg) = RM 110
MIXED CHERRY = RM 100
ONION (10Kg) = RM 100

4.5

OPERATION HOUR

Jeruk Madu Tip Top Enterprise operates 7 days per week and we practice a shift hour for our
worker. Our company does not have off day due to the demand from the customer that
chocolate would be everyday needs. When the demand comes, our company will fulfill their
request in order to guaranteed satisfaction of our customer.


Jeruk Madu Tip Top Enterprise will be close just driving the public holiday such as Labor day but
will not be closed during Hari Raya and any big festival seasons in Malaysia. This is due to the
higher demand from the customer for our product.

The operation hour of our boutique:-

DAY
Sunday – Thursday

10.30 am – 10.30 pm

Friday – Saturday

4.6

TIME

10.30 am – 11.00 pm

REST HOUR

The rest hour for our company is state 12.30 pm until 1.30 pm for the first shift and the rest hour
for the next shift is 8.30 pm until 9.30 pm.

For Friday, there are extra 30 minutes for the workers to perform a Jumaat prayer and the rest
day for Saturday is at 1.00pm until 2.00 pm for the first shift and the next shift is 9.00 pm – 10.00
pm. The reasons why there were just 1 hour rest for the worker is that business need to be
operate continuously to fulfill the demand of the customer and be more effective in making more
profit to the company.

4.7

MANPOWER AND LABOR

In Jeruk Madu Tip Top Enterprise, we have seven workers under operation department, 3
workers for managing and preparing the stocks and 3 workers taking order and managing
the front cashier counter and also plus one lorry driver for delivering the product from
supplier and also to our sellers. This 7 staff have been chosen based on the criteria that our
company has decided. All seven workers plays a very important role in ensure that our


business running smoothly. These seven workers are responsible in ensuring the process of
managing and distributing the stocks was on the time and the delivery of the fruit pickles is
perfect and any delay must be avoid by the workers.

They are also having the responsibilities in cleanliness in order to avoid any damages to the
employees due to use of apparatus and equipments in managing the fruit pickles. They must
ensure that the apparatus and equipments are in good condition and safe to be use.

Our workers are totally have been supervised and trained in order to manage the stocks
properly and based on the guidelines as to maintain our quality of product. This will help our
worker to work effectively and can handle the stocks efficiently in order to fulfill the demand
of the customer.

4.8

OPERATION LAYOUT

Store

Entry

Cashier

Kiosk

Legend:
1.Upright Freezer

4.Rack

2. Sink

3. Long Table

5. Dustbin

6. Extinguisher


4.9

OPERATIONAL DEPARTMENT CHART

Operation Manager
(Muhammad Hanif Hambali)

Assistant Manager
(Muhammad Saffuan
Ismail)

Cashiers

Workers

Driver


4.10

MANPOWER REQUIREMENT

DESIGNATION

NO. OF

SALARY

EPF (10%)

SOCSO (2%)

WORKER

(RM)

(RM)

Cashiers

3

900 x 3 = 2,700

2,700 x 13% = 351

2,700 x 2% = 54

Workers

3

900 x 3 = 2,700

2,700 x 13% = 351

2,700 x 2% = 54

Driver

1

900 x 1 = 900

900 x 13% = 117

TOTAL

7

6,300

819

126

Cashiers

3

2,700 x 12 = 32,400

351 x 12 = 4,212

54 x 12 = 648

Workers

3

2,700 x 12 = 32,400

351 x 12 = 4,212

54 x 12 = 648

Driver

1

900 x 12 = 10,800

117 x 12 = 1,404

18 x 12 = 216

TOTAL

7

75,600

9,828

1,512

MONTHLY

900 x 2% = 18

YEARLY

For Overtime payment
RM 3.75 x 1.5 = RM 5.63 per hour
*basic payment for 1 hour RM 3.75
*overtime payment for 1 hour is RM 5.63


4.11

PRODUCTION SCHEDULE

TIME

SHIFTS

WORKERS
Cashier

Workers

Driver

10.30 – 11.30

1

1

1

11.30 – 12.30

1

1

1

12.30 – 13.30

2

2

1

2

2

1

14.30 – 15.30

3

3

1

15.30 – 16.30

3

3

1

16.30 – 17.30

3

3

1

17.30 – 18.30

3

3

1

18.30 – 19.30

2

2

1

19.30 – 20.30

2

2

1

20.30 – 21.30

1

1

1

21.30 – 22.30

1

1

1

13.30 – 14.30

1

2

3


4.12

STOCK REQUIREMENT

TYPES

COST PER UNIT (10Kg)

Honey salak

RM 125

Mangga Kuning

RM 80

Mangga Kulit

RM 80

Kedondong

RM 80

Sengkuang

RM 65

Guava

RM 80

Cermai

RM 65

Cherry

RM 80

Onion

RM 95

Kelubi

RM 95


STOCK PURCHASES (RM)
MONTH

Honey

Mangga

Mangga

salak

kuning

kulit

1,875

1,200

1,200

1,040

640

1,920

1,350

1,350

1,150

760

1,920

1,375

1,350

1,175

760

1,820

1,350

1,275

1,080

740

1,780

1,210

1,250

1,098

665

1,875

1,265

1,265

1,165

700

1,850

1,195

1,350

1,150

640

3,750

2,400

2,400

2,000

1,200

1,920

1,459

1,270

1,450

1,190

1,500

1,000

990

990

590

2,500

2,000

2,000

1,900

1,000

2,400

1,700

2,350

2,290

1,550

25,170

17,504

18,050

16,488

10,435

Kedondong Sengkuang

January

February

March

April

May

June

July

August

September

October

November

December

TOTAL


STOCK PURCHASES (RM)
TOTAL
MONTH

Guava

Cermai

Cherry

Onion

Kelubi

(RM)

640

325

640

475

950

8,985

770

460

745

560

875

9,940

775

445

725

565

945

9,975

770

375

695

520

980

9,605

645

325

655

475

1,120

9,223

745

405

685

500

985

9,590

660

325

630

450

965

9,215

1,200

650

1,200

950

2,200

17,953

950

550

965

750

1,850

12,354

600

265

600

450

975

7,960

1,100

690

950

950

2,200

15,290

1,500

990

1,350

1,250

2,250

17,630

10,355

5,805

9,840

7,895

16,295

137,720

January

February

March

April

May

June

July

August

September

October

November

December

TOTAL


4.13

CONVENTIONAL SYMBOL

SYMBOL

ACTIVITY

DECRIPTION

Operation

Material are being processed
or information being or the
process

of

planning

and

calculating
Transporting

Movement of material from
one place to another

Inspection

Inspection on the quantity or
quality of the product

Delay

Processed is delay or
material waiting for further
processed

Storage

Process of the materials or
finished products is stored in
the storage area


4.14

FLOW CHART OF PACKAGING OR STOCK PROCESS OPERATION

Receive the stocks from the supplier (Jeruk Madu Pak Ali)

Inspect the quality of the stocks that been received from supplier

Packaging the stocks according to sizes and types

Custom packaging for customer (Special Order)

The extra pickles is store in the storage compartment

All the sale data of the product is being recorded


2.15

EXPLANATION OF PROCESS FLOWCHART

Receiving stocks: The stocks been received from supplier, Jeruk Madu Pak Ali, according to
how many stocks that we ordered.
Quality Inspection: Process to inspect the quality of the barrel if there any leakage and make
sure that the product quality is in good condition such as the colours or defective. The product
that is in good condition is accepted and put in the store while if the product does not meet the
requirement is sent back to the supplier.

Weighing: The product is weight and put into a sterile plastic bag according to certain weight
(100g,250g,500g and 1kg)
Sealing: The product that is weight and keeps in a sterile plastic is sealed by sealer.

Packaging: The product is pack according to the demand of the customer and order of the
customer. If there is any excess is kept in the storage.

Custom packaging (special order): Some customers demand for special order such as
goodies for special occasion and else. This process of packaging is depends on customer‟s
demand.
Storage: The other rest of the stock will be stored in storage compartment

Recorded: all the sale data is recorded


4.16

EQUIPMENT AND APPARATUS:

The material management is important in our packaging process as its need to be clean
and sterile at any time. The entrepreneur should plan and control the quality of packaging
effectively and efficiently.

Item

Price / unit

No.

(RM)

Total cost

requirement

Weight
Machine

Supplier

Jong
150

2

300

Hong

Enterprise

(for retail
use)
Weight
Machine

Jong
100

3

300

Sealer

Enterprise

Jong
55

3

165

Strainer

Hong

Hong

Enterprise

Kedai Runcit
5

15

75

Kamal

Sdn

Bhd

Basin

Kedai Runcit
3

10

30

Kamal

Sdn

Bhd


Container

35

15

525

Bima

Sakti

Enterprise

Others

7,650

7,650

Total

4.17

9,045

OTHER EXPENSES

No.

Items

Quantity

Price/unit

Total (RM)

(RM)
1

First Aid

1

40

40

2

Fire Extinguisher

2

130

260

3

Uniform

6

25

150

4

Packaging

50Kg

Small size = 9

585

(small = 20Kg,

per Kg

Medium = 15Kg

Medium size =

Large = 15Kg)

12 per Kg
Large = 15 per
Kg

5

Plastic bags

50Kg

4 per Kg

200

6

Glove

4

10

40

7

Insurance Lorry

1,000

8

Road Tax

500

9

Lorry Inspection

60

Total
2,835


4.18

LIST OF EQUIPMENT

Item

Price/unit

No.

Total

RM

Requirement

Supplier

Cost
RM

Sink

225

2

450

Deluxe Sdn
Bhd

Upright

1200

1

1200

Freezer

Rakan
niaga Corp

Rack

420

4

1,680

IKEA

Stainless

1,200

1

1,200

Stanley sdn

steel table

Dustbin

bhd

25

3

75

Kedai runcit
Bilah
enterprise

Cash
Register

1,000

1

1,000

Stationeries
is ours
enterprise


Long Table

Hong leong
90

2

180

hardware
sdn bhd

Small
Square

Jati
120

1

120

Table

Others
Total

sungguh
sdn bhd

2,835
8,740


4.19

OPERATIONAL BUDGET
FIXED ASSET
ITEMS

OTHER

EXPENSES

EXPENSES

EXPENSES

(RM)

NO.

MONTHLY

(RM)

(RM)

1

Equipment

8,740

2

Apparatus

9,045

3

Lorry

85,000

4

Labour wages

6,300

5

EPF

819

6

SOCSO

126

7

Stocks

8,985

8

First aid

40

9

Fire extinguisher

260

10

Uniform

150

11

Packaging

585

12

Plastic bags

200

13

Glove

40

14

Insurance lorry

1,000

15

Road tax

500

16

Lorry inspection

60

TOTAL

102,785

16,230

2835


FINANCIAL PLAN


INTRODUCTION
A financial plan incorporates all financial data derived from the operating budgets i.e. the
marketing, production (or operations) and administration budgets. Financial information from the
operating budgets is then translated or transformed into a financial budget.
Based on the financial data, projections are prepared via the following pro forma statements:


Cash flow



Income (or profit and loss) statement



Balance sheet.

THE IMPORTANCE OF A FINANCIAL PLAN
A financial plan is crucial to the overall business plan that is developed for a particular business
or project. Its importance can be summarized as follows:


To determine the size of investment



To identify and propose the relevant sources of finance



To ensure that the initial capital is sufficient



To analyze the viability of the project before actual investment is committed



To be used as a guideline for project implementation

VISION OF FINANCIAL PLAN



To utilize every resource those owned by the organization and lead to increase of our
company profit.
To check in every single transaction inflows and outflows of the financial resources that
being made within the financial year and to prevent and detect any corruption and
misused of money and can lead to decrease in our profit.

MISSION OF FINANCIAL PLAN



The flow of work is well managed and reduce error in every single transaction.
To equally distribute the financial resource to each department.


FINANCIAL INPUT
Administrative Budget.
ADMINISTRATIVE EXPENDITURE
Fixed Assets
Land & Building
Office Equipment
Renovation
Furniture & Fixture

RM
6,848
10,000
21,064

Working Capital
Salary
EPF & SOCSO

13,300
1,995

Rental Deposit
Stationary

6,600
168

Other Expenditure
Other Expenditure
Pre-Operations Expenditure
Deposit (rent, utilities, etc.)
Business Registration & Licenses
Insurance & Road Tax for Motor Vehicle
Other Expenditure
TOTAL

680
1,408
200
62,263

Useful life of fixed assets.

FIXED ASSETS
Office Equipment
Renovation
Furniture & Fixture
Signboard
Vehicle
Equipment & Apparatus

Econ. Life (yrs)

5
5
5
5
5
5

DEPRECIATION METHOD (1=straight line, 2=declining
balance)

1


Marketing Budget

MARKETING EXPENDITURE
Fixed Assets

RM

Signboard

1,000

Working Capital
Salary
EPF & SOCSO
Delivering

5,600
840
1,000

Other Expenditure
Other Expenditure
Business Registration & Licences
Other Expenditure
TOTAL

1,700
10,140

Forecasted Sales & Purchases.

SALES PROJECTION
Month 1
49,360
Month 2
50,580
Month 3
56,350
Month 4
55,650
Month 5
55,850
Month 6
54,458
Month 7
54,320
Month 8
70,350
Month 9
63,285
Month 10
48,850
Month 11
64,733
Month 12
70,450
Total Year 1
694,236
ToTal Year 2
728,948
Total Year 3
794,553

PURCHASE PROJECTION
Month 1
8,985
Month 2
9,940
Month 3
9,975
Month 4
9,605
Month 5
9,223
Month 6
9,590
Month 7
9,215
Month 8
17,953
Month 9
12,354
Month 10
7,960
Month 11
15,290
Month 12
17,630
Total Year 1
137,720
ToTal Year 2
144,606
Total Year 3
157,621


Operation Budget.

OPERATIONS EXPENDITURE
Fixed Assets

RM

Vehicle

85,000
17,785

Working Capital
Raw Materials & Packaging
Carriage Inward & Duty
Salaries, EPF & SOCSO

Other Expenditure
Other Expenditure
Other Expenditure
TOTAL

8,985
7,245

1,500
1,335
121,850


PROJECT IMPLEMENTATION COST SCHEDULE

A project implementation cost schedule incorporates both long-term and short-term expenditure
needed to start a project. The purpose of preparing the cost schedule is to determine the amount of
initial investment needed to launch our new project.

Project Implementation Cost
Requirements

Cost

Fixed Assets
Land & Building
Office Equipment
Renovation
Furniture & Fixture

6,848
10,000
21,064

Signboard

1,000

Vehicle

Working Capital

85,000
17,785

1

months

Administrative
Marketing
Operations
Pre-Operations & Other Expenditure
Contingencies
10%
TOTAL

22,063
7,440
16,230
6,823
19,425
213,678


DEPRECIATION SCHEDULES

Our company is planning to purchase fixed assets either with cast or through hire purchase scheme.
Therefore, depreciation schedules for each of the fixed assets (except land) either bought or contributed
have to be prepared. Our method to calculate the annual depreciation charges is the straight-line
method.

Annual depreciation = Original cost of asset – Scrap value
Asset’s Economic Life
Annual depreciation (Vehicle) = RM85,000 – RM0
5 years
= RM17, 000
Fixed Asset
Cost (RM)
Method
Economic Life
(yrs)
Year

Vehicle
85,000
Straight Line
5

Annual
Depreciation

Accumulated
Depreciation

Book Value

-

-

85,000

1

17,000

17,000

68,000

2

17,000

34,000

51,000

3

17,000

51,000

34,000

4

17,000

68,000

17,000

5

17,000

85,000

-

6

0

0

-

7

0

0

-

8

0

0

-

9

0

0

-

10

0

0

-


Fixed Asset
Cost (RM)
Method
Economic Life (yrs)
Year

Annual
Depreciation

Fixed Asset
Cost (RM)
Method
Economic Life (yrs)

Office Equipment
6,848
Straight Line
5
Accumulated
Depreciation

Book Value

Year

-

-

6,848

1

1,370

1,370

5,478

2

1,370

2,739

3

1,370

4

Annual
Depreciation

Renovation
10,000
Straight Line
5
Accumulated
Depreciation

Book Value

-

-

10,000

1

2,000

2,000

8,000

4,109

2

2,000

4,000

6,000

4,109

2,739

3

2,000

6,000

4,000

1,370

5,478

1,370

4

2,000

8,000

2,000

5

1,370

6,848

-

5

2,000

10,000

-

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
Cost (RM)
Method
Economic Life (yrs)
Year

1
2
3
4
5
6
7
8
9
10

Annual
Depreciation

4,213
4,213
4,213
4,213
4,213
0
0
0
0
0

Furniture & Fixture
21,064
Straight Line
5
Accumulated
Depreciation

4,213
8,426
12,638
16,851
21,064
0
0
0
0
0

Book Value

21,064
16,851
12,638
8,426
4,213
-


Fixed Asset
Cost (RM)
Method
Economic Life (yrs)
Year

1
2
3
4
5
6
7
8
9
10

Signboard
1,000
Straight Line
5

Annual
Depreciation

Accumulated
Depreciation

200
200
200
200
200
0
0
0
0
0

Fixed Asset
Cost (RM)
Method
Economic Life (yrs)
Year

1
2
3
4
5
6
7
8
9
10

Book Value

200
400
600
800
1,000
0
0
0
0
0

1,000
800
600
400
200
-

17,785
Straight Line
5

Annual
Depreciation

3,557
3,557
3,557
3,557
3,557
0
0
0
0
0

Accumulated
Depreciation

3,557
7,114
10,671
14,228
17,785
0
0
0
0
0

Book Value

17,785
14,228
10,671
7,114
3,557
-


SOURCES OF FINANCE SCHEDULE

Our source of finance schedule is made of the following common components:


Internal sources
- Equity contributions (cash)



External sources
- Term loan
Requirements

Loan

Hire-Purchase

Own Contribution

Fixed Assets

Cash

Land & Building
Office Equipment
Renovation
Furniture & Fixture

Existing F. Assets

6,848
5,000
21,064

5,000

Signboard

1,000

Vehicle

85,000
17,785

months
Working Capital
1
Administrative
Marketing
Operations
Pre-Operations & Other Expenditure
Contingencies
10%

19,425

TOTAL

24,425

22,063
7,440
16,230
6,823

104,253

85,000

LOAN (if required)
Interest rate
Loan duration

5%
5


Amortisation schedule (term loan)

LOAN REPAYMENT SCHEDULE
24,425
5%
5
Annual Rest

Amount
Interest Rate
Duration (yrs)

Method
Year

1
2
3
4
5
6
7
8
9
10

Principal

4,885
4,885
4,885
4,885
4,885
0
0
0
0
0

Interest

Total Payment

1,221
977
733
489
244
0
0
0
0
0

6,106
5,862
5,618
5,374
5,129
-

Principal Balance

24,425
19,540
14,655
9,770
4,885
-


GOOD PRODUCTION COST
Year 1
Raw Materials
Opening Stock
Current Year Purchases
Ending Stock
Raw Materials Used
Carriage Inwards

Year 2

Year 3

Total Factory Overhead
Production Cost

144,606

157,621

137,720

144,606

157,621

137,720
86,940

144,606
86,940

157,621
86,940

20,557

20,557

20,557

20,557
245,217

20,557
252,103

20,557
265,118

Year 1
694,236

Year 2
728,948

Year 3
794,553

245,217

6,545
252,103

6,040
265,118

6,545

6,040

5,855

0
238,672

Salaries, EPF & SOCSO
Factory Overhead
Depreciation of Fixed assets (Operations)

0
137,720

0
252,608

0
265,303

455,564

476,340

529,250

264,756

264,756

264,756

89,280

89,280

89,280

1,500

1,500

PRO FORMA INCOME STATEMENT (ANNUALLY)
Sales
Less: Cost of Sales
Opening Stock of Finished Goods
Production Cost
less: Ending Stock of Finished Goods

Gross Profit
Less: Expenditure
Administrative Expenditure
Marketing Expenditure
Other Expenditure

1,408


1,500

Other Pre-Operations Expenditure

3,235

Interest on Hire-Purchase
Interest on Loan

1,221

977

733

Depreciation of Fixed Assets

7,782

7,782

7,782

369,183

364,295

364,051

Net Profit Before Tax

86,381

112,045

165,199

Tax
Net Profit After Tax
Accumulated Net Profit

0
86,381
86,381

0
112,045
198,426

0
165,199
363,625

Total Expenditure


PRO FORMA BALANCE SHEET
Year 1

Year 2

Year 3

ASSETS
Fixed Assets (Book Value)
Land & Building
Office Equipment
Renovation
Furniture & Fixture

Other Assets
Deposit
TOTAL ASSETS
Owners' Equity
Capital
Accumulated Profit
Long Term Liabilities
Loan Balance
Hire-Purchase Balance
Current Liabilities
Accounts Payable
TOTAL EQUITY & LIABILITIES

800

600

400

68,000
14,228

51,000
10,671

34,000
7,114

85,018

56,679

6,545

6,040

5,855

179,881

317,951

510,693

323,991

516,548

680

680

680

300,464

409,689

573,907

189,253
86,381
275,634

189,253
198,426
387,679

189,253
363,625
552,878

19,540

14,655

9,770

19,540

Current Assets
Stock of Raw Materials
Stock of Finished Goods
Accounts Receivable
Cash Balance

2,739
4,000
8,426

186,426

Vehicle

4,109
6,000
12,638

113,358

Signboard

5,478
8,000
16,851

14,655

9,770

5,289

7,355

11,259

300,464

409,689

573,907


FINANCIAL RATIO ANALYSIS (YEAR 1 CALCULATION)
i)

Current ratio = Current assets
Current liabilities

= 186,426
5,289

= 35.25 times

The current ratio above indicates that the company has 35.25 times the current assets that it
needs to cover the current liabilities.


ii)

Quick ratio = Current assets – stocks
Current liabilities
= 186,426 – 6,545
5,289
= 34.01 times

The quick ratio of 34.01:1 indicates that the company has more than 34.01 times the current
assets to cover the current liabilities.


iii)

Return on investment = Net profit
Total assets

= 86,381
299,784
= 28.81% @ 29%

Return on investment of 29% indicates that for every RM 1.00 invested the company earns
cent in return.


iv)

Return on Equity = Net Profit
Equity
= 86,381
275,634
= 31.34% @ 31%

Return on equity of 31 percent indicates that for each RM 1.00 invested, the owner earns 31
cent in return.


v)

Debt to Equity = Long Term Liabilities
Owners Equity
= 19,540
275,634
= 0.07 times @ 0.1 times

The company has a debt-to-equity of ratio of 0.1. This ratio means that for every RM 1.00
invested by the owner, the company has RM0.1 debt financing.


vi)

Return on sales = Net profit
Sales
= 86,381
694,236
= 12.44% @ 12%

It indicates that 12 percent represent that for each RM 1.00 of sales revenues generated;
company earns 12 cent net profit.


FORECASTED PERFORMANCE

Year 1

Year 2

Year 3

PROFITABILITY
Sales
Gross Profit
Profit Before Tax
Profit After Tax
Accumulated Profit

694,236
455,564
86,381
86,381
86,381

728,948
476,340
112,045
112,045
198,426

794,553
529,250
165,199
165,199
363,625

LIQUIDITY
Total Cash Inflow
Total Cash Outflow
Surplus (Deficit)
Accumulated Cash

822,914
643,033
179,881
179,881

728,948
590,878
138,070
317,951

794,553
601,810
192,743
510,693

SAFETY
Owners' Equity
Fixed Assets
Current Assets
Long Term Liabilities
Current Liabilities

275,634
113,358
186,426
19,540
5,289

387,679
85,018
323,991
14,655
7,355

552,878
56,679
516,548
9,770
11,259

12%
31%
29%

15%
29%
27%

21%
30%
29%

35.2
34.0

44.1
43.2

45.9
45.4

0.1

0.1

0.0

77%

555,629
70%

FINANCIAL RATIOS
Profitability
Return on Sales
Return on Equity
Return on Investment
Liquidity
Current Ratio
Quick Ratio (Acid Test)
Safety
Debt to Equity Ratio
BREAK-EVEN ANALYSIS
Break-Even Point (Sales)
Break-Even Point (%)

576,203

564,005
83%


APPENDIX
Newspaper advertising

Banner


Signboard


Business Card


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