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MARKETING PLAN

Spark and slim tea


Spark & Slim

TABLE OF CONTENTS

EXECUTIVE SUMMARY: ........................................................................................................... 3

COMPANY DESCRIPTION.......................................................................................................... 5

STRATEGIC FOCUS AND PLAN ............................................................................................... 5

Mission ........................................................................................................................................ 5

Vision Statement ......................................................................................................................... 6

Goals: .......................................................................................................................................... 6

Core Competency ........................................................................................................................ 7

SITUATION ANALYSIS: ............................................................................................................. 7

SWOT ANALYSIS: .................................................................................................................... 7

Strength:................................................................................................................................... 7

Weaknesses:............................................................................................................................. 7

Opportunities: .......................................................................................................................... 8

Threats: .................................................................................................................................... 9

INDUSTRY ANALYSIS: ........................................................................................................... 9

THREAT OF SUBSTITUTE: ................................................................................................. 9

INDUSTRY COMPETITION ................................................................................................. 9

BARGAINING POWER OF BUYERS: ................................................................................. 9


Spark & Slim

BARGAINING POWER OF SUPPLIERS: ............................................................................ 9

THREAT OF NEW ENTRANT: .......................................................................................... 10

COMPETITOR ANALYSIS: ................................................................................................... 10

CUSTOMER ANALYSIS: ....................................................................................................... 10

COMPANY ANALYSIS: ......................................................................................................... 10

MARKETING AND PRODUCT FOCUS ................................................................................... 10

MARKETING AND PRODUCT OBJECTIVES: .................................................................... 10

Target Market ............................................................................................................................ 11

POINTS OF DIFFERENCE: .................................................................................................... 11

POSITIONING: ........................................................................................................................ 11

MARKETING PROGRAM: ......................................................................................................... 12

PRODUCT OR SERVICE STRATEGY: ................................................................................. 12

Price Strategy: ........................................................................................................................... 12

Market skimming:.................................................................................................................. 12

Promotion Strategy:................................................................................................................... 12

Distribution Strategy: ................................................................................................................ 13

FINANCIAL DATA AND PROJECTION: ................................................................................. 13

INCOME STATEMENT: ......................................................................................................... 13

BALANCE SHEET: ................................................................................................................. 15


Spark & Slim

RATIO ANALYSIS: ................................................................................................................. 16

ORGANIZATION: ....................................................................................................................... 17

ORGANIZATIONAL STRUCTURE:...................................................................................... 17

IMPLEMENTATION PLAN: ...................................................................................................... 18

EVALUATION: ........................................................................................................................... 19

APPENDIX: .................................................................................................................................. 20

CEO: Ms. Montana Johns. ....................................................................................................... 20

HOD: MARKETING DEPARTMENT: Mr. Ankush Patel ...................................................... 20

HOD: FINANCE DEPARTMENT: Ms. Samantha Joseph. ..................................................... 20

REFERENCES: ............................................................................................................................ 21

EXECUTIVE SUMMARY:

The focus of Spark and Slim is to aftermath customer adopted artifact and actualize amount for

its stakeholders. Spark and Slim are committed to actualizing amount for shareholders through

long-term assisting advance and abiding banking achievement). Everything begins with the

assurance of consumers, advisers and shareholders and we through our behavior and strategies

affianced to win the confidence of our every stakeholder at the aught moment of truth. Once you

use Spark and Slim, It will become your top alternative for approved use and we shall accretion

your continued appellation loyalty. Gaining continued appellation adherence of barter is the
Spark & Slim

above anniversary appear our ambition of acceptable bazaar baton and for creating strong cast

image.

The company will attempt in business that is structurally adorable and best bash our amount

capabilities. Its action for business advance is absorbed on innovation, architecture cast angel

and added focused accumulation arrangement that will absorb beneath intermediaries to ensure

amount control. The company apperceive how to win consumers and retail barter, so our

business action is advised to advance and abridge shelf experience.

Along with addition and artifact quality, Spark and Slim are paying proper absorption to access

best plan force that has dreams incumbent with the eyes of Spark and Slim. The company

accepts developed proper accomplishment anatomy based on benefits, bonuses, allowances,

appraisals and alimony affairs to absorb them in our company.

The assembly administration is convalescent abundance above our objectives of aboriginal

savings. Our arrangement and equipments are distinctively advised to ensure accepted of

accomplishment so that there would be beneath actual raw diffusion and auctioning of final

products. To save the busy line and barn cost, we take added localization of our accumulation

chain. It enables Spark and Slim to optimize account levels baton ensuring availability of our

articles to direct barter and consumers.

The business administration has started its operations to the body the cast angel in the

apperception of targeted barter through optimized media mix with digital, adaptable and amusing

advertisements. Spark and Slim have added befalling to advance business ability through media

and non-media campaigns. This added business capability will be aftereffect in sales rise of

Spark and Slim.


Spark & Slim

COMPANY DESCRIPTION

Spark & Slim is a name of tea pack that is going to be launched in the local market of the United

States of America. The name of the product tells about the specifications of the product. Spark &

Slim is unique name catch the instant attention of the customers because of the meaning of the

name of the product. Spark & Slim is a formula to be active and smart. Both are primary

functions of the product.

Spark & Slim Tea packs will introduce in the market of United States of America. Business will

be planned in a way to expand internationally to get more financial benefits. The target audience

of the Spark & Slim tea pack is housewives, working class and students as well. All of them are

busy in their routine life and get tired after having a long working day. Tea will make them fresh

ad active soon after taking tea.

Branding is imperative to have a strong customer base. The name of the product will make it

easy to create the strong brand image. Advertising techniques will be utilized to create awareness

about the product, for instance, TV commercials, newspaper advertisements, and magazine ads,

etc. Social media site like twitter, linked in and facebook will also brought in action. The

company will offer the tea packs at very reasonable prices. Moreover, the company will reach to

its actual customers through appropriate distributing strategy (Rudelius, 2015).

The company is aimed to formulate strategies those will assist in capture huge market share. The

company wants to be one of the leading tea producing companies.

STRATEGIC FOCUS AND PLAN

Mission
Spark & Slim

To be the largest tea company in the USA and expand internationally particularly in Europe

shortly. The company provides the best organic drink with a sip of refreshment to the customers.

Build higher customer confidence with all natural formula designed to promote health and fitness

among the society keeping in view the ethical tea experience in the community. Their aim is first

to serve and then to earn revenues.

Vision Statement
Company strive to build strong relationships with the customers, suppliers, and employees of the

company by providing the best natural ethical tea of the world. Health and fitness of the

customers are its primary aim. The product will include pure natural ingredients that will sustain

the health of the consumer. Continuous improvement will made in the product and expansion in

the product line focusing on maintaining the quality to let customers enjoy the sip of refreshment

(Gabriel & Farmer, 2009).

Goals:
The goals of the company are to get better connections with the best tea suppliers of the world,

efficient uses of resource to maximize the revenues, broad market research, intense

environmental study to understand the internal and external environment of the company, ure

natural taste experience will provided to the customers, sustaining the quality of the product,

decentralized decision making criteria to achieve best innovative ideas, increase product line of

herbal beverages, special focus on the training and development of the employees, retaining

employees for the maximum possible time, providing employees facilities to create good

interrelationship, design financial goals according to the product and market requirements, use

the finances yielding best possible outputs, generate maximum revenues in the near future,
Spark & Slim

expand internationally to provide the best tea taste experience, earn the maximum number of

customers and increase and maintain the client share.

Core Competency
The core competencies of company are unique packaging is a competitive edge for the company,

100% natural ingredients with no artificiality to give customers a unique experience of tea, “Tea

as a health catalyst” a brand image in the market and home delivery services around the world

due to the fastest distribution channel etc.

SITUATION ANALYSIS:

SWOT ANALYSIS:
Strength:

 Offer: Spark and slim tea will propose high quality tea with countless health benefits, for

health-conscious persons.

 Marketing: Spark and Slim will focus on modern marketing strategies and utilize

appropriate marketing plan which will increase the brand image of Spark and Slim and

promotional activities will rise.

 Finance: Spark and Slim is a new tea company in the United States, and it will take its

initial step with generous financial support.

 Manufacturing: Spark and Slim will sign the agreement with tea producer in Sri Lanka.

 Product development: Spark and Slim tea pack will always meet customer satisfaction

and will not take any harmful ingredient.

Weaknesses:

 Offer: Spark and Slim will introduce different flavors in tea, which will take the time to

accept in the market.


Spark & Slim

 Marketing: Spark and Slim present itself newly in the United States, so for creating a

strong brand image, the huge cost will come in marketing head.

 Finance: Spark and Slim Tea introduce recently in the market, it is probable to face some

financial loss in starting a period of product launch, and unable to accomplish break-even

point.

 Manufacturing: Spark and Slim willing to import tea leaves from Sri Lanka, so the

transportation cost will high, and it will have a direct impact on the manufacturing

process.

 Product development: With introducing of new flavors of Spark and Slim tea, the

customer preference may change. (Nielson, 2002).

Opportunities:

 Consumer: Housewives, students, and young people are perfect customers for Spark, and

Slim tea, so high demand exists in the market for healthy tea.

 Social: Social and cultural values of peoples direct increase the benefits associated with

tea.

 Competitive: In United States, Spark and Slim are the only tea which targets the niche

market and provides healthy tea to consumers.

 Economic: United States population is huge, and all peoples are financially stable, so

financial obstruction regarding Spark and Slim tea consumption will not be an issue.

 Legal: Spark and Slim tea will oblige all the health and safety regulations for consumers.
Spark & Slim

Threats:

 Consumers: Consumers who are brand loyal to other than Spark and Slim tea, will not

like to switch towards Spark and Slim tea.

 Competitive: The United States have many tea competitors, so it is not easy to gain huge

market share for Spark and Slim tea.

 Technological: Tea production in bulk units, it may cause to hit the Spark and Slim tea

launch in a negative manner.

 Economic: Those consumers who prefer coffee more than tea, will not likely be

demanded Spark and Slim tea. (InternationalmarketBureau, 2011).

INDUSTRY ANALYSIS:
THREAT OF SUBSTITUTE: High

In the United States various product available which customer prefer as a substitute for Spark

and Slim tea. All the energy products which client considered as Spark and Slim tea belong to

different well-known and established companies.

INDUSTRY COMPETITION: High

The United States is very populated country, and the people are financially stable. Many

companies offer tea pack in the market to boost the lost energy of peoples after a long workout.

BARGAINING POWER OF BUYERS: High

As many tea producing companies exist in the United States, so the customer has negotiation

authority to buy Spark and Slim tea if they feel its price are high.

BARGAINING POWER OF SUPPLIERS: Low

In the United States, tea suppliers are few, so Spark and Slim tea will not negotiate with

suppliers and enjoy their required price.


Spark & Slim

THREAT OF NEW ENTRANT: Low

The tea industry is very competitive and needs tremendous experience and technological

investment. So new competitor will require giant financial support to compete with Spark and

Slim tea. (McBean, 2010).

COMPETITOR ANALYSIS:

The strong competitor of Spark and Slim Tea in the United States are Lipton and Nestea. Both

tea brands belong to giant competitors. Lipton and Nestea earned a good brand position in the

market and offered competitive prices. Spark and Slim tea have the opportunity to compete with

these brands and grab good market share with its unique tea flavors.

CUSTOMER ANALYSIS:
Spark and Slim Tea targets homemakers, students and all those peoples who want to recharge

their energy after tiring up or having long workouts. Spark and Slim Tea offer affordable prices

to customers, and middle-class peoples in the United States can easily adopt Spark and Slim tea.

COMPANY ANALYSIS:
Spark and Slim Tea believe on customer satisfaction. It offers good flavor tea with healthy

ingredients. The company have competent personnel network to meet its objectives and

accomplish their goals. ( Goetsch & Davis, 2013).

MARKETING AND PRODUCT FOCUS

MARKETING AND PRODUCT OBJECTIVES:


o To strive to accomplish needs of the customer, customer and the association in

which we operate

o To accommodate a top superior artifact to ambition barter who are in seek of such

artifact back continued time


Spark & Slim

o To accommodate amount able and superior product

o To animate an ambitious spirit.

o To be accountable, cellophane and account our commitments.

o To actualize amount for shareholders through abiding assisting advance and

abiding banking performance.

Target Market
Emphasis on catering the needs of those people who want their daily cup of tea with a twist in a

relaxing environment. The customers will vary in ages from 15 to 30. Students and working

individuals of a middle class to the elite who are willing to trade for the quality, novelty, and

class our lounge should offer. The main target market will be the students eager to spend time

with friends and housewives who works 24hours a day and needs some energy to get recharge

their selves. (Lynn, 2011).

POINTS OF DIFFERENCE:
Spark and Slim company focus on consumer health, and it provides unique tea flavors in the

market for consumers. In Spark and Slim tea, core ingredient is a Holy blessed thistle; it is a

form of tea leaves which helps to reduce fat in the human body and enhance the body

effectiveness. The other ingredient used in Spark and Slim tea is persimmon, it entails vitamin A

and C and helps to boost consumer confidence and recharge their energy. (LETHA, 2011).

POSITIONING:
Spark & Slim

MARKETING PROGRAM:

PRODUCT OR SERVICE STRATEGY:


Spark and Slim tea are for homemakers, student, and health conscious peoples. The primary

motive of Spark and Slim tea is to energize people when they get tired. The Spark and Slim tea

will introduce first in the United States and then will expand ahead into further regions.

(DeJesus, 2007)

Price Strategy:
Market skimming:

We will follow market skimming pricing strategy we will enter with the high price then reduce

the prices because we know we will face completion after the launching the Spark and Slim tea.

Initially, we will use only a producer, but after a short time we will face competition then we will

reduce the price of Spark and Slim tea because Spark and Slim tea will have elastic demand

lower prices means more demand.

Promotion Strategy:
Spark & Slim

Promotion is the communication with the consumers after the development of the product. Also

called integrated marketing communication mix. The objectives of communication are too.

 Raise awareness.

 Maintain market share.

 Increasing sales.

Per the research, most of the consumers are age 15 to 30. The majority of these are students and

young professionals. Spark and Slim tea launch will position itself as a brand for people who are

always up for a quick hydration break or get together. The promotional tools and materials will

focus on targeting this consumer segment and promotion will be done by distributing literature in

malls and universities. Advertising via social media and make it look more appealing and to

convey maximum customer value collaborations will be done with famous brands.

Distribution Strategy:
The product should be easily available for the target audience to buy. We target high and middle-

income customer. We will introduce Spark and Slim tea outlets in the middle class and upper

class area where target customer can easily buy Spark and Slim tea product. We will provide

home delivery, and we will maintain a proper system for home delivery. (Prof. T P

Gopalaswamy and M J Xavier, 1992)

FINANCIAL DATA AND PROJECTION:

INCOME STATEMENT:
SPARK AND SLIM TEA (Income Statement)

2017 2018 2019 2020 2021


Sales(All values are in 37,545,000 37,595,00 37,645,00 37,695,00 37,745,00
USD) 0 0 0 0
Cost of Goods Sold
Tea leaves 370,000 425,000 480,000 535,000 590,000
Spark & Slim

Flavors 479,800 519,800 559,800 599,800 639,800


Lid jars 60,000 80,000 100,000 120,000 140,000
Packaging 18,800 19,600 20,400 21,200 22,000
Total 928,600 1,044,400 1,160,200 1,276,000 1,391,800
Gross Profit 36,616,400 1,915,978 2,426,475 3,007,155 3,666,185
Operating Expenses
Fixed Electricity 304,000 324,000 344,000 364,000 384,000
Administrative Expenses 649,450 664,450 679,450 694,450 709,450
Depreciation 100,000 100,000 100,000 100,000 100,000
Total 1,053,450 1,088,450 1,123,450 1,158,450 1,193,450
Operating Profit 35,562,950 1,098,056 1,526,552 2,015,729 2,572,621
Non-Operating Expense
Financial charges on 700,000 23,547 705,000 720,000 46,000
Running Finance
Building Rent 11,000 31,000 51,000 71,000 91,000
Total 711,000 54,547 756,000 791,000 137,000
Profit Before Tax 342,450 363,298 384,146 404,994 425,842
Tax 132,600 165,600 198,600 231,600 264,600
Profit After Tax 209,850 661,389 958,118 1,297,228 1,683,640
Retained Earnings 0 457,277 491,777 526,277 560,777
Opening
Retained Earnings Ending 547,277 571,277 595,277 619,277 643,277

Sales

37,745,000
37,800,000 37,695,000
37,645,000
37,700,000 37,595,000
37,545,000
37,600,000
37,500,000
Sales
37,400,000
2017 2018 2019 2020 2021

Sales
Spark & Slim

Profit

4%
14%
35%
2017

20% 2018
2019
2020
2021

27%

BALANCE SHEET:
SPARK AND SLIM TEA (Balance Sheet)

2016 2017 2018 2019 2020 2021


Current Assets
Cash - 405,077. 1,237,71 2,395,95 5,201,37
- 143,535. 68 9.24 9.10 0.94
54
Stocks and Inventory 880,400. 924,420. 970,641. 1,019,17 1,070,13
00 00 00 3.05 1.70 -
Accounts Receivable 650,000. 689,000. 730,340. 774,160.
- 00 00 00 40 -
Pre-paid Building 148,752. 153,214. 157,811. 162,545. 167,421. 172,444.
Rent 00 56 00 33 69 34
Total Current Assets 1,029,15 1,584,09 2,222,52 3,149,77 4,407,67 5,373,81
2.00 9.02 9.68 7.61 2.89 5.28
Gross fixed Assets 454,700. 454,700. 454,700. 454,700. 454,700. 454,700.
00 00 00 00 00 00
less Accumulated 90,940.0 181,880. 272,820. 363,760. 454,700.
Depreciation - 0 00 00 00 00
Net Fixed Assets 454,700. 363,760. 272,820. 181,880. 90,940.0
00 00 00 00 0 -
Spark & Slim

Total Assets 1,483,85 1,947,85 2,495,34 3,331,65 4,498,61 5,373,81


2.00 9.02 9.68 7.61 2.89 5.28
Current liabilities 296,770.
40 - - - - -
Accounts Payable 530,000. 561,800. 595,508. 631,238.
- 00 00 00 48 -
Total 296,770. 530,000. 561,800. 595,508. 631,238.
40 00 00 00 48 -
Equity
Paid-up Capital 1,187,08 1,187,08 1,187,08 1,187,08 1,187,08 1,187,08
1.60 1.60 1.60 1.60 1.60 1.60
Retained Earnings 230,777. 746,468. 1,549,06 2,680,29 4,186,73
- 42 08 8.01 2.81 3.68
Total 1,187,08 1,417,85 1,933,54 2,736,14 3,867,37 5,373,81
1.60 9.02 9.68 9.61 4.41 5.28
Total Liabilities and 1,483,85 1,947,85 2,495,34 3,331,65 4,498,61 5,373,81
Equity 2.00 9.02 9.68 7.61 2.89 5.28
(Pamela P. Peterson, 2002)

RATIO ANALYSIS:
SPARK AND SLIM TEA (Ratio Analysis)

Liquidity Ratios
2017 2018 2019 2020 2021
Current Ratio = 13% 15.00% 17.00% 19.00% 21.00%
Current assets / Current Liab.
Acid-test Ratio= 12% 13% 14% 16% 17%
(current assets-inventory)/
currentliab.
Networking Capital = 125509 127509 129509 131509 133509
9 9 9 9 9
current assets - current lab. (Rs.)
Profitability Ratios
Gross Profit Margin = 12% 15% 18% 22% 25%
Gross Profit / Sales
Operating Profit Margin = 8% 9.00% 10.00% 11.00% 12.00%
Operating Profit / Sales
Net Profit Ratio = 5% 5% 5% 5% 5%
Net profit / Sales
Return Total Assets = 14% 17.00% 20.00% 23.00% 26.00%
Net Profit / Total Assets
Spark & Slim

Return on Equity = 17% 18% 20% 21% 22%


Net Profit / Equity
Total Assets Turnover = 14% 16% 18% 21% 23%
Sales / Total Assets
Activity Analysis Ratio
A/R Turnover Ratio = 13% 18% 24% 29% 34%
Sales/A/R

Inventory Turnover Ratio = 8% 10% 12% 15% 17%


CGS/Inventory

ROA = 16% 18% 19% 21% 22%


Profit Margin*Asset Turnover
(James C. Van Horne, 1971)

ORGANIZATION:

ORGANIZATIONAL STRUCTURE:
Spark & Slim

The hierarchal structure describes the position and responsibilities of key personnel of Spark and

Slim tea. It clearly explains that every department of the company connected to chief executive

officer of Spark and Slim company. It further illustrates that without the approval of Chief

executive officer any decision can’t take place in any department of Spark and Slim company.

On the other hand, every department head has full authority of decision making in their

department. (Gopalakrishnan, 2011).

The responsibilities oblige by operation department will relate to purchase, procurement,

production and customer services. The responsibilities require by finance department will refer

to all financial matters of Spark and Slim company. Additionally, the marketing head will

responsible to oblige all responsibilities regards to sales and distribution of Spark and Slim tea.

Moreover, the information technology manager will perform all responsibilities regarding

information technology. On the contrary, the Human resource manager will perform all

responsibilities regarding human resource policies, recruitment, and selection of employees.

(Rose Mwaniki, 2015).

IMPLEMENTATION PLAN:

Spark and slim tea will follow the given below action plan, which states all the process and

duties of department heads.

No. Year Action Responsibility


1. 2017 Construct the mission, vision and strategic policies CEO
of Spark and Slim tea.
2. 2017 Purchase building for tea production

3. 2017 Receive quotations from suppliers Purchase In


charge
Spark & Slim

4. 2017 Target customers, housewives, and students and HOD Marketing


market the spark and slim tea
5. 2017 Collect financial resources and investment from CEO and HOD
investors Finance
6. 2017 Start Spark and Slim tea production HOD operations

7. 2017 Introduce different marketing campaign and make HOD Marketing


Spark and tea visible and available to every point
of sale of Spark and Slim
9. 2017 Start production Production
Incharge
10. 2017 Delivery of Spark and Slim tea to all point of sales HOD Marketing

11. 2017 Judge the customer response HOD Marketing

12. June 2017 Revision of marketing strategies regarding product HOD marketing
response received from customer and HOD
operations

Source: (Lori Van, 2006).

EVALUATION:

Spark and slim tea plan are perfectly fit for the launch of Spark and Slim Tea in the United

States. Marketing managers will focus on all marketing strategies and scrutinize the strategic

goals of Spark and Slim tea. The aims and strategies of Spark and slim tea will review on the

monthly and quarterly basis and ensures that all strategies are going well. A thorough evaluation

of Spark and Slim Tea strategies will show the future changes in strategies, on every department

head.
Spark & Slim

Spark and Slim Tea plan will comprise of some uncertain steps, regarding facing any trouble of

uncertain situation. Spark and Slim will prepare a backup plan if it faces any uncertain climatic

situation like a disaster. The backup plan also ready for recession period, and all strategies will

design per inflation attack, so the sale of Spark and Slim tea will not decline.

Additionally, Spark and slim will allocate fix percentage of annual sales for its Corporate social

responsibility activities. A fixed percentage of annual sales also assign to relaunch the marketing

activities if the competitor comes up with new strategies to grab more market share in the tea

industry. (Baskerville, 2015).

APPENDIX:

CEO: Ms. Montana Johns.


Ms. Montana Johns has appointed as chief executive officer of Spark and Slim company since

2005. She has done P.h.d in business management from Harvard University, USA, in 1974. She

is hardworking and enthusiast towards company performance. Before hiring in Spark and Slim

company, she was the part of PepsiCo and perform responsibilities as CEO. She well aware of all

strategies and know how to implement strategies effectively to meet strategic objectives

successfully.

HOD: MARKETING DEPARTMENT: Mr. Ankush Patel


Mr. Ankush Patel is the part of Spark and Slim company from 2008. He has done his M.B.A in

marketing from Greenwich University, UK. He has exceptional marketing skills and knows all

the tactics and attributes to sell the product in the market. He is honest with his work and always

ready some strategies, to implement marketing tactics actually.

HOD: FINANCE DEPARTMENT: Ms. Samantha Joseph.


Ms. Samantha Joseph is the part of Spark and Slim family from 2000. She has done her M.B.A

in finance from Melbourne University, UK. Later on, went Harvard University for her Ph.D. in
Spark & Slim

finance. She has exceptional skills of maintaining final year projection, and know how to

increase revenue in business by implementing effective strategies. She has audit certifications

too so that the internal audit process will conduct under the supervision of Ms. Samantha Joseph.

REFERENCES:

Baskerville, G. (2015). Business Contingency Plan. Retrieved from skillmaker:

http://www.skillmaker.edu.au/business-contingency-plan/

Gopalakrishnan, H. (2011, January 5). Participative management indicates employee

empowerment. Retrieved January 27, 2017, from http://www.thehindu.com/todays-

paper/tp-features/tp-opportunities/Participative-management-indicates-employee-

empowerment/article15506343.ece.

InternationalmarketBureau. (2011). Global trends sustainable food and beverages. Retrieved

from

http://www.gov.mb.ca/agriculture/statistics/food/global_sustainability_trends_en.pdf

James C. Van Horne, J. M. (1971). Fundamentals of financial management. Prentice Hall.

LETHA. (2011). Persimmon Leaf Tea – le thé en feuilles de kaki. Retrieved from

asianhealthsecrets: http://www.asianhealthsecrets.com/persimmon-leaf-tea/

Lori Van, H. J. (2006). CONSTRUCTING AN EFFECTIVE ACTION PLAN. Retrieved from

wested: https://www.wested.org/online_pubs/action-plan-template.pdf
Spark & Slim

Lynn, M. (2011). Segmenting and Targeting Your Market: Strategies and limitations. Retrieved

from Cornell University, School of Hospitality Administration:

http://scholarship.sha.cornell.edu/cgi/viewcontent.cgi?article=1238&context=articles

McBean, D. M. (2010). Attractiveness of Tea Industry in Bangladesh: A Projection Based on

Porter's Five Force. Retrieved from Researchgate:

https://www.researchgate.net/publication/236763005_Attractiveness_of_Tea_Industry_in

_Bangladesh_A_Projection_Based_on_Porter%27s_Five_Forces_Model

Nielson. (2002). What’s hot around the globe: insights on growth in food & beverages.

ACNielsen Global Services.

Pamela P. Peterson, F. J. (2002). Capital Budgeting: Theory and Practice. Wiley Finance.

Prof. T P Gopalaswamy and M J Xavier. (1992). MARKETING OF TEA: STRATEGIES FOR

INDIAN TEA INDUSTRY. Retrieved from IIMB:

http://www.iimb.ernet.in/research/working-papers/marketing-tea-strategies-indian-tea-

industry

Rose Mwaniki, J. G. (2015). Role of Human Resource Management Functions On

Organizational Performance with reference to Kenya Power & Lighting Company –

Nairobi West Region. International Journal of Academic Research in Business and

Social Sciences.

Gabriel, J. G., & Farmer, P. C. (2009). How to Help Your School Thrive Without Breaking the

Bank. Retrieved from

http://www.ascd.org/publications/books/107042/chapters/developing-a-vision-and-a-

mission.aspx
Spark & Slim

Goetsch, D. L. (2013). Quality Management for Organizational Excellence: Introduction to

Total Quality. United States of America: Pearson.

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