UNIVERSITI TEKNOLOGI MARA

CAWANGAN SABAH KAMPUS KOTA KINABALU

DIPLOMA BUSINESS STUDIES (TRANSPORT)

FUNDAMENTAL OF ENTREPRENEURSHIP (ENT300G5)

BUSINESS PLAN REPORT

SHOP’S NAME: AE300 MART

PREPARED BY:

MATRIX NO NAME
2019411306 ABDUL KHALEQ BIN MOHAMMED ZUBER
2019226316 MOHD SHAHRUL AIZAD BIN MOHD RUSLAN
2019232114 ATHIRAH NAZIFA HUSNA BINTI MUHAMMAD HAZMI
2019274512 IRDINA ATHIRAH BINTI YONI DWI VARIA
2019286804 NUR SABRINA BINTI AHMAD SABRI

PREPARED FOR:
MADAM FAIQAH MAWARDI

SUBMISSION DATE:
00/00/2021
TABLE OF CONTENTS

64
NO TOPICS PAGE
1.0 Preliminary 4

2.0 Executive Summary 5

3.0 Introduction
3.1 Name of The Business 6
3.2 Nature of Business 6
3.3 Name of Partners 6
3.4 Location of Business 6
3.5 Date of Business Commencement 7
3.6 Prospect of Business 7
3.7 Vision 7
3.8 Mission 7
3.9 Objectives 7
3.10 Purpose of Preparing Business Plan 8
4.0 Company Background 9-10
4.1.1 Location plan of AE300 Mart 11
4.1.2 AE300 Mart Logo 11
4.2 Owner’s Backgrounds 12-16
5.0 Administration Plan 17
5.1 Organization Chart
5.1.1 Organizational Structure-Function 18
5.1.2 Organizational Structure-Number of 19
Workers 19
5.1.3 Organizational Structure-Shifts 20
5.2 Administration Personnel 21-23
5.3 Schedule of Tasks & Responsibilities 24
5.4 Schedule of Remuneration 25
5.5 Office Equipment and Supplies Schedule 26
5.6 Administration Budget
6.0 Marketing Plan 27-28
6.1 Common Bases for Segmentation 29
6.2 Market Size 30

2
 6.3 Market Share 30
6.4 Sales Forecast 31
6.5 Accessing Competitors 32-33
6.6 Marketing Strategy 34-41
6.7 Marketing Budget 41
7.0 Operation Plan
7.1 Symbols Used in Process Chart 42
7.2 Activity Chart for AE300 Mart 43-46
7.3 Operations Layout 47-48
7.4 Production Planning 49
7.5 Material Planning 50
7.6 Machine and Equipment Planning 51
7.7 Manpower Planning 52-54
7.8 Overhead Budget 54
7.9 Location Plan 55
7.10 Business and Operation Hours 56
7.11 License, Permits and Regulations 56
7.12 Operation Budget 57
7.13 Implementation Schedules 57
8.0 Financial Plan
8.1 Input 58-59
8.2 Project Implementation Cost & Sources of Finance 60
8.3 Budget 61
8.4 Tables 62-63
8.5 Cash Flow Pro Forma Statement 64
8.6 Pro Forma Income Statement 65
8.7 Pro Forma Balance Sheet 66
8.8 Financial Performance 67
8.9 Graph 68
9.0 Business Model Canva 69

10.0 Conclusion 70

11.0 Appendices 71-72

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 1.0 PRELIMINARY

This Business Plan report is specially planned and composed for the subject of
Fundamental of Entrepreneurship (ENT300) as a group assignment that given by our
respected lecturer, Madam Faiqah Mawardi. Therefore, our group of 5 members
which is consist of Abdul Khaleq, Irdina Athirah, Athirah Nazifa Husna, Nur Sabrina
and Shahrul Aizad were agreed to open up a convenience store named as AE300 Mart
that located at Ulu Tiram, Johor.

The report started with a very detailed background of the company. We have
stated the vision, mission, objective, goals, logo and many more that really important
of AE300 Mart. In addition, we also have stated the organizational chart of the highest
committee members which consist of Chief Excutive Officer, General Manager,
Financial Manager, Marketing Manager, Operation Manager and Administration
Manager of AE300 Mart. Then followed by administration plan, marketing plan,
operation plan, financial plan and business model canvas.

There are a lot of method that we used in order to complete this report. To
begin with, we started to give an attention to Madam Faiqah lecture in class and make
a discussion with our group members. We also used alumni students report that have
finish this report as a referrence for us. Not to forget also, our lecturer, Madam Faiqah
Mawardi who are always guide and monitor our assignment every week to make sure
we complete the best version of our business plan.

As a result, we were very grateful to have successfully completed this work. A

big thank you to all group members that give hundred percent effort, family, friends
and our lecturer that very supportive and give us motivation that need 11 weeks for us
to finish it. Thank you.

4
 2.0 EXECUTIVE SUMMARY

AE300 Mart is a convenience that sell household goods and our own ready-
made food. We provide vending machines that sell variety of things such as products
from Starbucks, Desa Dairy Farm, toys and disposable camera. Besides, we come out
with drive thru and delivery services for our customers. This mart is derived by five
partners which are Mr Abdul Khaleq bin Zuber, Mr Mohd Shahrul Aizad bin Mohd
Ruslan, Miss Irdina Athirah binti Yoni Dwi Varia, Miss Athirah Nazifa Husna binti
Muhammad Hazmi, and Miss Nur Sabrina binti Ahmad Sabri.

Our first branch is located at Taman Pelangi Indah, Ulu Tiram, Johor as the
location is very strategic for our business. We serve variety of high-grade products
that suit all ages and some of the products are very hard to get in the market. We
could say that our mart has its own uniqueness that can beat our competitors. As a
newbie in the market, we promote our business through Instagram and advertisement
around Ulu Tiram. Besides, we have our own website, application and hotline for our
customers. Customers can contact, ask any inquiries or make complaints at these
platforms. Next, we use penetration pricing and value-based pricing method for our
pricing strategies.

Lastly, we calculated all budgets that we need to run this business in financial
plan. It includes all marketing, operations, and administration costs. We estimated
require stock, remuneration, equipment, furniture, supplies, and licenses and permits.
Other than that, we forecasted sales for three years. We also take some loan to pay
expenses such as office equipment and machinery.

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 3.0 INTRODUCTION

3.1 Name of the Business

Khal Holdings Sdn Bhd is our company’s name. We decided to use that name
because it is the name of our Chief Executive Officer. Then, we decided to create our
own mart and our first branch is in Johor, which located below our company. The
name of the mart is AE300 Mart. There are some meanings behind our mart’s name.
The alphabet ‘A’ stands for A grade in our products and services. The alphabet ‘E’
stands for e-commerce since we provide an online website and application for the
customers make online purchases. Meanwhile, for 300, it refers to our future goals
which is we want to widen our mart to 300 branches around Malaysia.

3.2 Nature of Business

Our mart’s main activity are convenience store and groceries. We sell range of
household goods and also, we have our own brand food. Other than that, there are
vending machines that sell drinks, snacks and even disposal cameras. We also provide
drive thru area, where customers can purchase our ready-made snacks such as udon,
ramen and many more. Lastly, our customer can purchase online from our websites or
application as we provide delivery services.

3.3 Name of Partners

This business is originated by five partners. They are Mr Abdul Khaleq bin
Zuber as the Chief Executive Officer, Mr Mohd Shahrul Aizad bin Mohd Ruslan as
the General and Finance Manager, Miss Irdina Athirah binti Yoni Dwi Varia as the
Marketing Manager, Miss Athirah Nazifa Husna binti Muhammad Hazmi as the
Operation Manager, and lastly is Miss Nur Sabrina binti Ahmad Sabri as the
Administration Manager.

3.4 Location of Business

Our first branch is located at Taman Pelangi Indah, Ulu Tiram, Johor. We
choose this location is because it is near to our company. In addition, the place is very

6
strategic as it is near to residential areas and schools. With that, we can widen our
target markets. For examples, school students and residents.

7
3.5 Date of Business Commencement
On 10th October 2021, we registered our company. The company’s date of
commencement is on 1st January 2022 and it was also our company’s first day to
operate.

3.6 Prospect of Business

Our goal is for AE 300 MART to be the customer's first option in Johor.
Besides, we will provide all the necessities and needs that the customer wanted.
Firstly, there will be a food section which is a normal food section and a Japanese and
Korean cuisine and snacks. On the healthy side, we also provide a fresh fruit.
Customer nowadays like to have different types of food and that is exactly what they
will get. Furthermore, we will provide a food and drinks in vending machines. With a
various of option, it is self-service machine. Not only that, our store has a drive-thru
where customer can be served without having to leave their cars. Lastly, we will also
provide a food and menu delivering. With the pandemic out there, it is hard to come
and buy it in the store. We will constantly strive to improve every aspect of our
business and service. This is because we want to open 300 branches all over Malaysia.

3.7 Vision
AE 300 MART vision are seeking to create a relationship with our market
because we want to become a vital part of the communities we serve. We want to
make everyone satisfied with our service. Not only that, we also planned to open 300
branches in Malaysia in order to give opportunity to all Malaysians to purchase at our
mart.

3.8 Mission
AE 300 MART mission is to supply our valued customers with genuine, high-
quality items as well as various value-added services to fit their daily lifestyles, wants,
and goals. We wanted to provide the best quality of items that we possibly get.

3.9 Objectives
Our objectives are to gain many customers to purchase foods and items in our
mart. We will sell the trendy and rarer item on the mart. So, they are the one that
assist us in getting profit. Next objectives are earning profit as it is an important role

8
in survival and growth of business. We desired to remain in the market to have profit
to be more successful. Besides that, providing good quality products and services will
also accelerated to achieve customer’s loyalty and trust. We always wanted for our
customers to be pleased with their purchase. Lastly, we also aim to become the top
choice of customers to buy food, beverages and items in a long-term period.
.
3.10 Purpose of Preparing Business Plan
The purpose of this business plan is to plan ahead of time for the real launch
date. It is preferable to plan ahead of time. A business plan also outlines how the
organization's objectives will be met. This is not a trivial matter and is critical to the
health of AE 300 MART. We want to stay and try to be the greatest company in the
market. We also want to create a business plan to gain a better understanding of how
to plan, handle, manage, and govern our firm.

AE300 MART will strive for the growth of the company. The expenditures,
time frame, and strategic direction can all be used to measure the company's
performance. A business plan is a vital written document that describes and
summaries your company's future.  The plan should define your business strategy as
well as your primary objectives for getting from where you are now to where you
want to be in the future. So, we will plan our goals and make better decisions on the
business plan.

Next, the goal of the business plan for AE 300 MART is to persuade the bank
to grant a loan for our capital. Cash flow is always a difficulty for a new business like
us, and it can become even more difficult if we cannot get a hand on a loan. These
concerns are worsened when we consider the ongoing costs of your goods, staff,
utilities, and rent. Nevertheless, if we have a business plan, the bank will be more
confident in financing to the company to fund its operations.

To conclude, if there were any flaws in the business plan, we would like to
address them. It has to be good before we start our business. It's to determine our
business plan in a good health or not.

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 4.0 COMPANY BACKGROUND

NAME OF COMPANY KHAL HOLDINGS SDN BHD

NAME OF SHOP AE300 MART

BUSINESS ADDRESS PTD 120470, PERSIARAN PELANGI INDAH,
TAMAN PELANGI INDAH, 81800 ULU TIRAM,
JOHOR
CORRESPONDENCE PTD 120470, G2 PERSIARAN PELANGI INDAH,
ADDRESS TAMAN PELANGI INDAH, 81800 ULU TIRAM,
JOHOR
TELEPHONE NUMBER 03-4514449

FAX NUMBER 03-1125690

EMAIL [email protected]

WEBSITE AE300MART.COM.MY

FORM OF BUSINESS PARTNERSHIP

MAIN ACTIVITY CONVENIENCE STORE, RANGE OF
HOUSEHOLD GOODS AND GROCERIES WITH
VENDING MACHINE, DRIVE THRU AND
DELIVERY PROVIDED.
DATE OF REGISTRATION 10TH OCTOBER 2021

INITIAL CAPITAL
INITIAL (RM 10,000)
LOAN (RM 237,513)
NAME OF BANK MALAYAN BANKING BHD (MAYBANK)

DATE OF COMMENCEMENT 1ST JANUARY 2022

BANK ACCOUNT NUMBER 167333450922

REGISTRATION NUMBER 202145689123 (001235463-V)

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VISION 1- WE ARE SEEKING TO CREATE
RELATIONSHIPS WITH OUR MARKET BECAUSE
WE WANT TO BECOME A VITAL PART OF THE
COMMUNITIES WE SERVE.

2- SUCCESSFULLY OPEN 300 BRANCHES IN

MALAYSIA.

MISSION TO SUPPLY OUR VALUED CUSTOMERS WITH

GENUINE, HIGH-QUALITY ITEMS AS WELL AS
VARIOUS VALUE-ADDED SERVICES TO FIT
THEIR DAILY LIFESTYLES, WANTS, AND
GOALS.

OBJECTIVES
1- TO GAIN MANY CUSTOMERS TO PURCHASE
FOODS AND ITEMS IN OUR MART. THEY ARE
THE ONE THAT ASSIST US IN GETTING PROFIT.

2- EARNING PROFIT AS IT IS AN IMPORTANT

ROLE IN SURVIVAL AND GROWTH OF
BUSINESS.

3- PROVIDING GOOD QUALITY PRODUCTS AND

SERVICES SUCH AS FRESH FRUITS,
VEGETABLES AND MORE. THE DELIVERY
SERVICES WILL ALSO ACCELERATED TO
ACHIEVE CUSTOMER’S LOYALTY AND TRUST.

4- BECOME THE TOP CHOICE OF CUSTOMERS

TO BUY FOOD, BEVERAGES AND ITEMS IN A
LONG-TERM PERIOD.
11
 AE300 MART

4.1.1 Location plan of AE300 Mart

4.1.2 AE300 MART logo

Our logo is inspired by our own shop’s name, AE300 Mart, because we want our
customers easily remember our mart. As we mentioned earlier, our shop’s name has
their own meanings. ‘A’ stands for A grade in our products and services, meanwhile
‘E’ refers to e-commerce that we provide for the customers to make online purchases.
Next, the number 300 is based on our future goals that we want to build 300 branches
in Malaysia.

Furthermore, we choose several colours for our logo which are dark blue, purple
and yellow. We decided to use these colours because there is no shop that use the
colours for their logo yet. With that, we could be different from others. Lastly, we

12
 choose yellow for the trolley because we want to make it contrast and yellow is more
blend with the other two colours.
4.2 OWNER’S BACKGROUNDS

CHIEF EXECUTIVE OFFICER

NAME OF PARTNERS : ABDUL KHALEQ BIN MOHAMMED ZUBER

IDENTITY CARD NUMBER : 010727101435

PERMANENT ADDRESS : NO. 18, JALAN CECAWI 6/9, KOTA DAMANSARA,

47810 PETALING JAYA, SELANGOR

CORRESPONDENCE PTD 120470 G2, TAMAN PELANGI INDAH, 81800

ADDRESS : ULU TIRAM, JOHOR

E-MAIL : [email protected]

TELEPHONE NUMBER : 0103302050

DATE OF BIRTH : 27 JULY 2001

MARITAL STATUS : SINGLE

ACADEMIC - DIPLOMA BUSINESS TRANSPORTATION, UITM

QUALIFICATION : SABAH
- BACHELOR OF BUSINESS ADMINISTRATION
(HONS) RETAIL MANAGEMENT UITM SELANGOR

COURSE ATTEND : BUSINESS TRANSPORT

SKILLS : - ABILITY TO MANAGE OPERATIONS &

FINANCIAL WITHIN BUDGET
- ABILITY TO BUILD SUCCESSFUL TEAM

13
EXPERIENCES : 4 YEARS OF ONLINE BUSINESS
2 YEARS OF WORKING EXPERIENCE

GENERAL AND FINANCE MANAGER

NAME OF PARTNERS : MOHD SHAHRUL AIZAD BIN MOHD RUSLAN

IDENTITY CARD NUMBER : 010907130399

PERMANENT ADDRESS : BATALION 12 PGA MIRI,98000, SARAWAK

CORRESPONDENCE PTD 120470 G2, TAMAN PELANGI INDAH, 81800

ADDRESS : ULU TIRAM, JOHOR

E-MAIL : [email protected]

TELEPHONE NUMBER : 0194557378

DATE OF BIRTH : 7 SEPTEMBER 2001

MARITAL STATUS : SINGLE

ACADEMIC - DIPLOMA IN BUSINESS STUDIES (TRANSPORT)

QUALIFICATION : UITM SABAH
- BACHELOR OF BUSINESS ADMINISTRATION
(HONS) TRANSPORTATION UITM SELANGOR

COURSE ATTEND : BUSINESS TRANSPORT

SKILLS : - STRONG EMOTIONAL CONTROL

- TIME MANAGEMENT

14
EXPERIENCES : 1 YEAR OF WORKING EXPERIENCE

15
 MARKETING MANAGER

NAME OF PARTNERS : IRDINA ATHIRAH BINTI YONI DWI VARIA

IDENTITY CARD 970227-10-0710

NUMBER :

PERMANENT ADDRESS : NO.30, JALAN ELEKTRON U16/130, DENAI ALAM,

40160 SHAH ALAM, SELANGOR

CORRESPONDENCE PTD 120470 G2, TAMAN PELANGI INDAH, 81800

ADDRESS : ULU TIRAM, JOHOR

E-MAIL : [email protected]

TELEPHONE NUMBER : 0139644531

DATE OF BIRTH : 27 FEBRUARY 1997

MARITAL STATUS : SINGLE

ACADEMIC - DIPLOMA IN BUSINESS STUDIES (TRANSPORT)

QUALIFICATION : UITM SABAH
- BACHELOR OF BUSINESS ADMINISTRATION
(HONS) MARKETING UITM SELANGOR

COURSE ATTEND : MARKETING

SKILLS : - EDITING SKILLS
- SOFTWARE SKILLS
- COMMUNICATION IN MALAY, ENGLISH AND
MANDARIN
-TIME MANAGEMENT

EXPERIENCES : MARKETING MANAGEMENT IN NYALA HQ

16
 OPERATION MANAGER

NAME OF PARTNERS : ATHIRAH NAZIFA HUSNA BINTI MUHAMMAD

HAZMI

IDENTITY CARD NUMBER : 970225-01-0042

PERMANENT ADDRESS : NO 25, JALAN PESONA 14, TAMAN PELANGI

INDAH, 81800, ULU TIRAM JOHOR BAHRU
JOHOR

CORRESPONDENCE PTD 120470 G2, TAMAN PELANGI INDAH, 81800

ADDRESS : ULU TIRAM, JOHOR

E-MAIL : [email protected]

TELEPHONE NUMBER : 0187915000

DATE OF BIRTH : 25 FEBRUARY 1997

MARITAL STATUS : SINGLE

ACADEMIC - DIPLOMA IN BUSINESS STUDIES (TRANSPORT)
QUALIFICATION : IN UITM SABAH
- BACHELOR OF BUSINESS ADMINISTRATION
(HONS) OPERATIONS MANAGEMENT IN UITM
SELANGOR
COURSE ATTEND : LOGISTICS AND SUPPLY CHAIN
SKILLS : - COMPUTER SKILLS
- COMMUNICATION
- MANAGEMENT SKILLS
- TIME MANAGEMENT

EXPERIENCES : OPERATION MANAGEMENT IN TOPPEN

SHOPPING CENTRE

17
 ADMINISTRATION MANAGER

NAME OF PARTNERS : NUR SABRINA BINTI AHMAD SABRI

IDENTITY CARD NUMBER : 990330015370

PERMANENT ADDRESS : 55 JALAN SUADAMAI 3/4 BANDAR TUN HUSSEIN

ONN 43200 CHERAS SELANGOR

CORRESPONDENCE PTD 120470 G2, TAMAN PELANGI INDAH, 81800

ADDRESS : ULU TIRAM, JOHOR

E-MAIL : [email protected]

TELEPHONE NUMBER : 0122476070

DATE OF BIRTH : 30 MARCH 1999

MARITAL STATUS : SINGLE

ACADEMIC DIPLOMA IN BUSINESS STUDIES
QUALIFICATION : (TRANSPORTATION) UITM SABAH
COURSE ATTEND : BUSINESS TRANSPORT
SKILLS : - COMMUNICATION
- PROBLEM SOVING
- LEADERSHIP
- TIME MANAGEMENT

EXPERIENCES : 3 YEARS OF ENTREPRENEURSHIP

18
 5.0 ADMINISTRATION PLAN

1. VISION
- We are seeking to create relationships with our market because we
want to become a vital part of the communities we serve.
- Successfully open 300 branches in Malaysia.

2. MISSION
- To supply our valued customers with genuine, high-quality items as
well as various value-added services to fit their daily lifestyles, wants, and
goals.

3. OBJECTIVES
i. To gain many customers to purchase foods and items in our mart. They
are the one that assist us in getting profit.

ii. Earning profit as it is an important role in survival and growth of

business.

iii. Providing good quality products and services such as fresh fruits,
vegetables and more. The delivery services will also accelerate to
achieve customer’s loyalty and trust

iv. Become the top choice of customers to buy food, beverages and items
in a long-term period.

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 5.1 ORGANIZATION CHART

5.1.1 Organizational Structure-Function

CHIEF EXECUTIVE
OFFICER

Abdul Khaleq bin

Mohamed Zuber

GENERAL/ MARKETING OPERATION ADMINISTRATION

FINANCE MANAGER MANAGER MANAGER
MANAGER

Mohd Shahrul Irdina Athirah Athirah Nazifa Nur Sabrina binti

Aizad bin binti Yoni Dwi Husna binti Ahmad Sabri
Mohd Ruslan Varia Muhammad
uslan Hazmi

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5.1.2 Organizational Structure-Number of Workers

GENERAL
MANAGER

Mohd Shahrul Aizad bin

Mohd Ruslan

SUPERVISOR 1 SUPERVISOR 2 DELIVERY

( Cashier ) ( INVENTORY )
3 Workers
10 Workers 2 workers

5.1.3 Organizational Structure-Shifts

GENERAL
MANAGER

Mohd Shahrul Aizad bin

Mohd Ruslan

Morning Shift Noon Shift

( 7am - 3pm ) ( 3pm - 10pm )

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 5.2 ADMINISTRATION PERSONNEL

POSITION NUMBER OF PERSONNELS

Chief Executive Officer 1

General Manager 1

Financial Manager 1

Marketing Manager 1

Operation Manager 1

Administration Manager 1

TOTAL 6

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 5.3 SCHEDULE OF TASKS & RESPONSIBILITIES

POSITION TASKS AND RESPONSIBILITIES

Chief Executive Officer  Making a business decision.
 Leading, directing, and assessing the
work of other executive managers.
 Developing an organisation that will
thrive and grow, also implement the
overall vision, mission and strategy of
the organization.
 Use strategic plan to oversee the overall
operations.
 Appraise the success in achieving its
objectives.
 Inspect the potential accession or sale of
a company under conditions that will
increase shareholder value.
 Joining industry-related events or
associations Participating in industry-
related events or associations that related
to CEO's leadership skills.
General Manager  Assist employees in their development.
 Create long-term objectives for the
department.
 Make sure the department achieves its
objectives.
 Allocate departmental resources.
 Implement department-wide policies and
procedures.
 Employee hiring and firing.
 Data analysis is used to make the best
business decisions.
 Managing day-to-day business

23
 operations.
 Creating and putting in place growth
strategies.
 Training for lower-level managers and
employees.
 Budget creation and increasing revenue.
 Performance and productivity are being
evaluated.
 Investigating and identifying new
opportunities for growth.
 Creating reports and delivering
presentations.

Financial Manager  Analyzing the company's financial

strengths and weaknesses.
 Tracking cash flow and financial
planning.
 Making recommendations for corrective
actions.
 Ensure the accuracy of financial reports
and information.
 Projecting profit and managing credit.
 Advising on financial decisions.
 Directing investments
 Making financial forecasts and
budgeting.
 Managing the possibility of financial
loss.
Marketing Manager  Creating and managing product
promotion marketing campaigns.
 Identify target audiences by conducting
research and data analysis.
 Advertising and direct marketing.

24
  Launch new product or services.
 Choose channels of distribution.
Operation Manager  Communication with upper management
in order to develop strategic operational
goals.
 Creating and managing the company's
fiscal operating and capital budgets, as
well as its expenses.
 Oversee the day-to-day operations.
 Creating a welcoming workplace
environment.
 Planning, organising, staffing, leading
and controlling.
Administration Manager  Cooperate with other leaders and team
members in each of the company's
departments.
 Directing the activities of the
organisation.
 Identifying opportunities to improve a
company's policies or objectives.
 Ensuring a company's security and
effectiveness.
 Planning and coordinating administrative
procedures and systems, as well as
devising ways to streamline processes, as
well as leading or participating in
meetings.
 Responsible to maintain an office setting.

25
 5.4 SCHEDULE OF REMUNERATION

Position No. Monthly EPF SOCSO Total

Salary contribution (RM) (RM)
(RM) (RM)
Chief Executive Officer 1 5,570 672 69.05 6,311.05
General / Financial 1
4,300 559 69.05 4,928.05
Manager
Marketing Manager 1 4,180 544 69.05 4,793.05
Operation Manager 1 4,180 544 69.05 4,793.05
Administration Manager 1 4,180 544 69.05 4,793.05

25,618.25
TOTAL

26
 5.5 OFFICE EQUIPMENT AND SUPPLIES SCHEDULE

No. Type Price/Unit (RM) Unit Total Amount

(RM)

1. Table RM 220 15 RM 3300

2. Chair RM 100 15 RM 1500

3. Photocopy and Printers RM 1946 1 RM 1946

4. Stationary RM 25.50 6 RM 153

5. A4 Papers RM 54 5 RM 270

6. Projectors RM 585 1 RM 585

7. Computer RM 1500 8 RM 12000

8. Filing Cabinets RM 225 5 RM 1125

9. Meeting table RM 2210 1 RM 2210

10. Meeting Chairs RM 39 10 RM 390

11. Visitors Chair RM 150 1 RM 150

12. Office Phone RM 45 10 RM 450

TOTAL FURNITURE AND FITTINGS = RM 24,079

27
 5.6 ADMINISTRATION BUDGET
ITEMS FIXED MONTHLY OTHER
ASSET (RM) EXPENSES EXPENSES
(RM) (RM)
FURNITURE & FITTINGS 24,079
REMUNATION 25,618.25
RENT 2500
UTILITIES 400
DEPOSIT 23,799

TOTAL 24,079 28,518.25 23,799

GRAND TOTAL (RM) 76,396.25

28
 6.0 MARKETING PLAN

PRODUCT AND SERVICE DETERMINATION

The main products at our AE300 Mart are food and beverages. There are
variety of foods that we provide such as snacks, ice cream, dairy products and more.
In terms of beverages, we provide a diverse selection of well-known brands that
everyone knows and usually buy. We could say that actually we sell nearly the same
items as any other mart, but we do have our own unique offerings to customers as
well as our own brand food. Firstly, we have three vending machines outside our mart
where customers may purchase any foods, drinks or even items on their own. This is
where we refer it as self-service. Self-service is very convenient since customers do
not have to wait for someone else, namely the cashier to scan and pay for the
purchases. When they are using the vending machine, they only need to insert their
money, press the selected food, drinks and items they want and they will get it in a
split second. Many customers prefer this type of purchases because it saves more time
but the choice of foods and drinks are limited. It might be the one that they wanted is
not included in the vending machine.

For the first vending machine, we include all the Desa Dairy Farm Sabah’s
products including milks and yogurts. This is due to the fact that this product is only
available in Sabah. The reason for having these products in our mart is that we want
to provide people in Peninsular Malaysia the chance to try it. When we are able to
open 300 branches in Malaysia, this will allow the entire Malaysian to try and taste
them without having to travel to the farm which located in Kundasang, Sabah. It is
also possible to save money on airplane tickets by doing so. Next, the second vending
machine is exclusively for Starbucks’ products. Among the items available are ready-
made Starbucks bottled frappuccino, premium instant coffee as well as coffee’s
capsules. Since there is no Starbucks store in Taman Pelangi Indah, this will make it
easier for customers who love to make their own coffees to purchase Starbuck's
products. They do not have to drive far just to buy it.

29
 The third vending machine is particularly for items. Film cameras, film rolls,
children's toys, and more were among the items we included. We put all of them in
the machine because they are quite pricey to place on a regular shelf. This is to
prevent damage to the products since most children like holding the items that they
want. We want to ensure our customers to buy all of the things in our mart in a good
condition. This will increase their loyalty as well as trust towards our mart. In
addition, we also provide a delivery service. This aim to make it more convenient for
individuals who are unable to leave the house owing to hectic schedules or a lack of
transportation to go to our mart. They can place their orders using the app that our
company has already provided. Our delivery charges are as low as RM2 and will
increase according to areas.

Next, what differentiates our mart from others is that we provide a drive thru.
We were the first one to do this as we wanted to be unique and attract customers to
come. This allows customers who do not want to go inside the mart or get out of their
cars to purchase our foods. Drive-thru is very famous in all around the world
especially fast-food restaurants such as Mc Donald, KFC, Burger King and more
because they had been doing this since a long time ago. Not forget to mention that
many customers are also prefer this way of purchases because they do not have to find
a parking’s spot. Besides that, the food served at the drive-thru section is our own
brand food such as ramen, udon, and snacks like spiral potatoes dipped in a variety of
toppings.

TARGET MARKET
Our target markets are basically residents of Taman Pelangi Indah as well as
Taman Gaya since the location is quite near to AE300 Mart. Customers from all ages
and income levels are welcomed to purchase at our mart especially high school
students because of the affordable prices as well as variety of foods and beverages.
This is also due to the fact that the location of the school which is SMK Taman
Pelangi Indah only took 4 minutes to arrive our mart. They can stop by after school
hours. Not only that, universities’ students are also our target customers since we
provide a student price for them. It is where they could purchase at a good deal on our
products.

30
6.1 COMMON BASES FOR SEGMENTATION

Broad Factors Example of Factors Example of Segmentations

Demographic a. Gender: male and female - Customers from all ages as well
b. Age: All as level of income can purchase in
c. Education level: primary our mart.
to tertiary education
d. Income: All
Psychographic a. Lifestyle - Customers prefer and love
b. Preferences/taste trendy foods and beverages
c. Beliefs nowadays.

Geographic a. By states/district - Residents who live within 3km-

b. By population density 5km radius of the store are the
target customers of a mart.

Buying a. Methods of payment - Self-service payment as well as

Behavior b. Location of Purchase at the counter.
c. Methods of delivery - Drive-thru and walk-in.
d. Frequency of purchase - Customers repeatedly come to
e. Units of Purchase our mart.

31
6.2 MARKET SIZE

Market size : Population x % People Will Buy Products x Average Spending per
Customer x Estimate Time People Will Come per Month x 12 Months

Population in Ulu Tiram Johor : 110,000

Percentage People Will Buy Products : 50 %
Average Spending per Customer : RM40
Estimate Time People Will Come per Month : 6 times

Total Market Size: 110,000 x 50% x RM40 x 6 times x 12 Months

: RM158.4 Million / year

6.3 MARKET SHARE

Name Before entering the market After entering the market (year)
(year)
Percentage Value (RM) Percentage (%) Value (RM)
(%)
Puteri Mart 18 28,512,000 17 26,928,000
7-Eleven 35 55,440,000 33 52,272,000
FamilyMart 25 39,600,000 24 38,016,000
MYCU Mart 8 12,672,000 6 9,504,000
KK Super Mart 14 22,176,000 18 28,512,000
AE300 Mart 0 0 2 3,168,000
Total 100 158,400,000 100 158,400,000

32
6.4 SALES FORECAST

Year Month Sales Forecast (RM) Reasons/Seasons

1 1 267,000 Opening Promotion
2 275,000 Free Tester
3 257,000 Social Media Contest
and Giveaways
4 243,000 Mix and Match
5 264,000 Eidul Fitri Promotion
6 269,000 Promotion New
Products Release
7 267,000 Buy and Win Lucky
Draw
8 257,000 Merdeka Sales
9 253,000 Cashback Month
10 264,000 Flash Sales 10.10
11 255,000 Clearance Stock
12 297,000 Year End Sales
Total (RM) 3,168,000
2 Total (RM) 3,072,960 Decrease by 3%
3 Total (RM) 3,380,256 Increase by 10%

33
6.5 ACCESSING COMPETITORS

COMPETIRORS STRENGHT WEAKNESS

- Strong financial - Exorbitant costs

background and as compared to a
extensive grocery store or
expertise in this a supermarket.
industry. - Limited space.
- Usually near a - It is costly to
school or a equip stores.
residential - A scarcity of
neighbourhood. resources and
- Low-cost labour; poor
students may performance.
FAMILY MART work part-time - A number of
without requiring potential clients.
a high level of
education.
- Provide excellent
customer service.
- Long-lasting
brand with a
good reputation
in Japan.
- A substantial
market share.
- Create their own
food brand.
- Recognized
brand.

- Strategic - Outrageously
Location. high rental fees.
- Products with - Expensive
individual manpower.
branding - Managing a
- There are large group of
franchise all franchisees all
throughout the around the
nation. nation.
- It has a low-cost - Issues with cash
structure. flow.
7-ELEVEN - A high level of - There is a lack
brand of consistency.
recognition.
- Good value for
the money paid
by the customer.

34
 - Excellent - A large robbery
customer service. case.
- A homegrown - Inconsistent
brand. presence.
- Have strong
management
team.
- A diverse range
of products and
KK SUPERMART services.
- A large presence

- Extensive - Not particularly

customer adept at
satisfaction. predicting
- A large dealer product demand.
network. - Limited price
- A proven track flexibility.
record of - Several target
producing consumers.
MYCU MART innovative
products.
- A brand-new,
one-of-a-kind
convenience
store chain.

- All types of - There are

consumer goods several options.
on same floor. - Increase the
- A friendly quantity of other
environment. stores.
- Product - A little-known
variation. shop.
- Competitors
may soon offer
PUTERI MART similar items
with the best
price.

35
6.6 MARKETING STRATEGY

PRODUCT STRATEGY

AE300 Mart sells variety of foods, beverages, and other things from different
kind of brand. Customers can have anything they want just in one place. We also offer
our own brand which is ready-made food. It is convenient for people who is time-
conscious because it is easy to eat. For examples, our own ramen, udon and snacks.
As we mentioned earlier, we provide vending machines that sell many products’
brand such as Desa Dairy Farm Sabah and Starbucks which are rarely be found in the
market. Besides, we also have film cameras, film rolls and toys vending machine.

Based on our mart’s named, we serve our customer high quality of products
and services. We will always make sure that our packaging and labelling are in a good
condition since we want our customers to feel satisfied purchasing with us. Not only
that, but we will also ensure that our delivery services deliver customer orders as
smoothly as possible. Moreover, we will do our best to deliver the orders according to
the time specified by the customer. Beside delivery services, we also give customers a
high quality of drive thru services. Our goals is to not let the customers que up for too
long.

Next, for our ready-made food, we will ensure to cook it daily to keep it fresh.
We will provide the amount of food according to the time. For example, we will
prepare more food during peak hours. By doing this, we can avoid stale food and
customers unsatisfaction. Lastly, if there is a problem or issue related to our products
or services, customer can call our hotline number or come to our mart. We will help
as best as we could to fix the problem.

36
 Desa Dairy Farm Toys

Starbucks bottled Frappuccino Toys

Starbucks Instant Coffee Starbucks Capsules

37
Film Cameras Film Rolls

Spiral Potatoes

Toppings for Spiral Potatoes

38
PLACE STRATEGY

We choose Taman Pelangi Indah, Ulu Tiram, Johor as our first branch because
of several reasons. Firstly, it is located below our office company. This will further
make the flow of the activities easier between management and operation. With that,
it will not take long for the management to inspect in the operations department. Next,
our mart’s spot is very strategic in Ulu Tiram. It is near to residential areas and
schools. Hence, the community can just walk or cycling to go to our mart. We also
could widen our target markets such as visitors or outsiders who come to Ulu Tiram
area. In addition, Ulu Tiram is nearby Johor Bahru which take around 25 minutes.
Besides, we provide online platforms like our own website and application for
customers who prefer online shopping. It is convenient for the society especially for
those who are busy or workaholic. Customers can order whatever they want with just
one click.

The distribution strategy that we use is we directly work and take our supplies
from manufacturer. Our mart is a wholesaler, and customers can buy things from us
directly. It applies to our e-commerce since the platforms that we use is our own
creation. We do not have other intermediaries.
Manufacturer/Producer Wholesaler Consumer

PRICING STRATEGY

Since our AE300 Mart serve a variety of products such as daily foods and beverages,
snacks, dairy products and our own “ready to eat” foods, we decided to use some of
pricing strategies in order to set the price of our products.

1) Penetration Pricing Method

First, we decided to use penetration pricing method. This method being used
to set up the price of normal goods that usually sell at other competitors mart, such as
daily foods and beverages, snacks and dairy products with the lower price. This type
of pricing method being used by new businesses to enter the market. Thus, it will

39
increase our market share as a lot of people started to know our existence in the
market and then raising it later.

2) Value-Based Pricing Method

Second, value-based pricing method is the other method we choose to set up
the price of our speciality products in our mart. In this case, our own “ready to eat”
foods is one of them. This pricing method is the best way to differentiate our business
with other competitors and make people see that we have a valuable product that
worth with the price itself.

To set up the price in this method, we need to make sure how much people
willing to spend their money for the goods. In addition, we also need to find a ways
that make our product more valuable and different from other competitors by doing a
research and development. For example, have our own secret recipe, good quality
products and nice packaging.

PROMOTION STRATEGY

For promotional strategy, a lot of method being choose to spread the

existences of our businesses. Promotional strategies is a technique to inform our target
market about the products or services that the businesses serve in the market. It is
more to a communication marketing to link with the audiences.

Firstly, we choose to use advertising method in both offline and online

platform. For offline platform, we use small banners (2ft x 5 ft) that cost only RM
20.00 per banner and we plan to order 20 banner and hang them at traffic light pole
around 5 to 10 km³ of our mart after get the licenses from Majlis Pembandaran Johor
Bahru (MBJB). In addition, we also plan to put a big signboard in front of our mart
that will cost around RM1200.00. We will also held an opening event to attract more
people around us. This event will cost only RM2500.00.

For the online platform, we will fully use our social media such as Instagram
to announce new products, campaign or promotion that are being run. We will also
run a paid advertisement such as Instagram ads once in a while to spread our brand

40
awareness to people in Johor Bahru especially in Ulu Tiram. This online paid
advertisement cost only RM100 per month.

Secondly, sales promotion method is the next method of promotional strategy

that we used in order to pull audiences come to our mart. In our mart, we have special
discount for students that came to our mart. All students just need to show us their
matric card for confirmation and will get special discount. Next, our mart also will
make a purchase with purchase discount for a certain product. So, customers will get
more benefits and we can also increase our sales. Lastly, we will use loyalty reward
program by using a member card. Customers that have member card will get points
for every purchase and can claim the point with products. In this program, we
estimate around 100 members will be registered in a month. It will cost RM 40.00 for
100 cards per month.

BUSINESS INSTAGRAM

41
 BUSINESS CARD

Front Back

MEMBERSHIP CARD

Front Back

SIGNBOARD

42
 BANNER

6.7 MARKETING BUDGET

ITEMS FIXED MONTHLY OTHER

ASSET EXPENSES EXPENSE
(RM) (RM) S (RM)
SIGNBOARD 1200
ONLINE PAID ADVERTISEMENT 100
MEMBER CARD 40
GRAND OPENING 2500
BANNER 400
TOTAL 1200 140 2900

43
 GRAND TOTAL (RM) 4240

7.0 OPERATING PLAN

7.1 Symbols Used in Process Chart

Symbol Activity Description

Operation Activity that modifies, transform
or give added value to the input

Transportation Movement of materials or goods

from one place to another

Inspection Activity that measures the standard

or quality
Delay Process is delayed because in
process materials are waiting for
next activity

44
7.2 ACTIVITY CHART FOR AE300 MART

IN THE MART

Open the mart

Check all the products at the shelves whether they are complete and enough

Check vending machine

Repair

Check the condition and expiry date of the products

Check the storage room whether all items are available for stock-up

Stock-up

Start operation hour

Scan MySejahtera and check temperature

Show vaccination status

Go to the selected area (Foods, beverages, or vending machine)

Choose products to buy

45
 Go to the counter to make payment

Eat at the mart

Leave the mart

Clean up the store

Closing system

Close the mart

DRIVE-THRU

Open the mart

Check all the products at the shelves whether they are complete and enough

Check vending machine

Repair

Check the condition and expiry date of the products

Check the storage room whether all items are available for stock-up

Stock-up

46
 Start operation hour

Ready all the monitors to collect orders

Take orders

Staff go collects all orders that being showed in the monitor

Put at the second counter

Staff put in the plastic bag

Delivered to the customer

Leave the drive-thru section

Clean up the store

Closing system

Close the mart

DELIVERY

Open the mart

Check all the products at the shelves whether they are complete and enough

Check vending machine

47
 Repair

Check the condition and expiry date of the products

Check the storage room whether all items are available for stock-up

Stock-up

Start operation hour

Ready all the monitors to collect orders

Staff go collect items and double checking

Delivered to the delivery man

Clean up the store

Closing system

Close the mart

48
 7.3 OPERATIONS LAYOUT

AE300 MART (FRONT AREA)

DRIVE-THRU
SECTION (PICK-

BEVERAGES & DAIRY

PRODUCTS TOILE
CASHI
DRIVE-THRU FOOD
SECTION TO THE BACK

Foods and Desserts

EATING

VENDING
MACHINES

49
FIRST FLOOR (BACK AREA)

DELIVERY
TRUCK
PANTR

TO THE FRONT STORAGE ROOM

EATING
AREA

TO THE
MUSOLL MUSOLL
SECOND TOILET
A A
(MEN) (WOME

SECOND FLOOR (OFFICE)

GENERAL/ MARKETIN OPERATIO ADMIN

FINANCE G N MANAG
MANAGER MANAGER MANAGER ER

PRINTING

50
 MEETING CEO

TO THE FIRST PANTRY

FLOOR (BACK

7.4 PRODUCTION PLANNING

Monthly Estimated Sales :

RM3,168,000 / 12 Months
= RM264,000

Daily Estimated Sales :

RM264,000 / 30 Days
= RM8,800

Monthly estimated unit sales :

RM264,000 / RM40
= 6600 unit

Daily estimated unit sales :

6600 unit / 30 Days
= 220 unit

Hourly estimated unit sales :

220 unit / 13 hours
= 17 unit

51
7.5 MATERIAL PLANNING

Types of materials Price per Quantity Total Supplier

unit (average price
(RM) per (RM)
month)
Ramen 14 260 3640 Nissin
Udon 12.50 195 2437.50 Nissin
Dairy Products 2.50 700 1750 Desa Farm Sabah

Snacks 6.7 730 4891 Mondelez

Beverage 2 900 1800 Nestle
Ice Cream 4.5 600 2700 Nestle
Potato x 1kg 2.5 450 1125 supermarket
Topping (cheese) x 1kg 19.9 150 2985 Shopee
Toppings (white 89.9 30 x 4 10,788 Beryls
chocolate, chocolate, = 120
strawberry, matcha) x
5kg
Starbucks 10 250 2500 Starbucks
Film Cameras 60 60 3600 fujifilm
Film Rolls 37 80 2960 Fujifilm/Kodak
Children Toys 6 100 600 Shopee
GRAND TOTAL 41,776.50

52
7.6 MACHINE AND EQUIPMENT PLANNING

ITEMS PRICE PER QUANTITY TOTAL PRICE SUPPLIER

UNIT (RM) (RM)
Cashier Machine 1,245.00 2 2490.00 Palsmart.Net
Air Conditioner 4,045.00 3 12,135.00 Panasonic
Ice Cream Machine 2,733.90 1 2733.90 Alibaba.com

Food Shelves 215.22 21 4,519.62 Jinpinhui Furniture

Store
Vending Machine 1,000.00 2 2,000.00 Artcage Rent Sdn
Bhd
Open Air 3,285.75 1 3,285.75 Alibaba.com
Merchandisers

Freezer 14,369.00 1 14,369.00 Desert Online

Merchandisers General Trading
LLC
Chest 1,920.00 1 1,920.00 Kitchen Arena
Freezer

Hot Display 560.00 1 560.00 Ace Machinery

Warmers Trading

Beverage Dispensers 3,205.62 1 3,205.62 Sui U Machinery &

Tools (M) Sdn Bhd

Microwaves Oven 999.00 1 999.00 Senheng Malaysia

Trash Cans 1,005.00 2 2010.00 RabbitSince1999

Janitor Cart 198.75 1 198.75 RabbitSince1999
Cleaning Equipment 250.00 1 250.00 AS Cleaning
Equipment
Hand Sinks 365.00 4 1460.00 Ikea

53
 Temperature 78.80 1 78.80 Classic Digital
Machine Photo
Cashier Table 1769.25 2 3,538.50 Alibaba.com
Table and Chairs 340.00 4 1360.00 Ikea

Monitor 599 2 1198 HP

GRAND TOTAL RM 56,301.94

7.7 MANPOWER PLANNING

OPERATIONAL PERSONNEL
POSITION NUMBER OF PERSONNELS
Supervisor 2

Cashier 10

Stock control and inventory 2

Delivery man 3

TOTAL 17

SCHEDULE OF TASKS & RESPONSIBILITIES

Supervisor  Workflow management.
 Give training to new employees
 Schedule creation and management for
the team.
 Human Resource and senior management
will be contacted.
 Evaluating and providing feedback on
performance.
 Identifying and pursuing opportunities
for advancement in one's career.
 Assisting in the resolution of employee
issues and disputes.
Cashier  Complete sales transactions.

54
  Take payments.
 Maintain sufficient change
denominations in the cash drawer and
request more change.
 Make closing report.
 Prepare food at drive-thru counter.
Stock Control and Inventory  Input shipping and inventory information
into the computer system.
 Control incoming purchasing orders for
equipment, services, and supplies.
 Examine receipts of purchases and orders
for accuracy and confirm that are
complete.
 Ensure that supply meets demand. Avoid
overstocking and ordering.
 Do a detailed inventory list of all
incoming, outgoing, and current supplies.
 List damaged inventory.
Delivery man  Transport and delivery items to
customers.
 Make sure customer is satisfied by
checking orders before and after delivery
to ensure that the charges correct and the
delivery complete.
 Accept payments for the delivery items.
 Give great customer service.
 Stick to the timetables and assigned
routes.
 Obey all transportation laws and ensure a
clean driving record.

55
 SCHEDULE OF REMUNERATION

POSITION NO. Monthly EPF

SOCSO Total
Salary Contribution
(RM) (RM)
(RM) (RM)
Supervisor 2 (2,615.35 x 2)
2,300 276 39.35
= 5,230.70
Cashier 10 (2,046.65 x 10)
1,800 216 30.65
= 20,466.50
Stock Control and 2
(2,014.65 x 2)
1,770 214 30.65
Inventory = 4,029.30
Delivery Man 3 (2,275.85 x 3)
2,000 240 35.85
= 6,827.55

36,554.05
TOTAL

7.8 OVERHEAD BUDGET

56
Cost Monthly Forecast (RM)
Variable Costs
 Utilities 1,031.00
 Maintenance 500.00
Total Variable Costs 1,531.00
Fixed Costs
 Supervisory Salaries 5,230.70
 Other Salaries 31,323.35
Total Fixed Cost 36,554.05
Total Overhead Cost 38,085.05

7.9 LOCATION PLAN

As an entrepreneur, they desire to have the best area to set up their store. From
that, they can gain more sales revenue. Same goes to us, which we chose the most
strategic location in Taman Pelangi Indah, Ulu Tiram, Johor for our first branch. It is
because many people will pass by that area. There is a probability and higher chance
for them to stop by our mart. In addition, our mart has the potential to be a focal point
for visitors.

Other than that, the second floor of the building is our office company. With
that, we can act faster if anything happens. Our chosen place has electricity and water
sources and the coverage for the internet and telephone are strong enough. Not only
that, it also surrounded with residential areas and schools which give us a great
opportunity to grow and increase development. If the price of our land increases in the
future, likelihood we could form a long investment. Besides, since our mart is near
with our target markets, we decided to cater online platforms for customers.

57
Customers do not have to go out just to shop from our mart. It can avoid contact or
meet with other people especially during this pandemic.

Next, our chosen location is also based on the population which consists of all
ages from young to old. Aside from focusing on customers, we want to ensure that
there are available workers who can work with us. We preferred someone who are
young adults and adults since most of them are still strong, fit, and healthy to work.
Lastly, in the future, we can extend our mart since our land area is quite big. The
larger the area of the mart, the more products we can add to our mart.

7.10 BUSINESS AND OPERATION HOURS

BUSINESS HOUR

DAY TIME

MONDAY – SUNDAY 8.00 AM – 9.00 PM

OPERATION HOUR

DAY TIME

MONDAY – SUNDAY 7.00 AM – 10.00 PM

58
SHIFT 1 7.00 AM – 3.00 PM
SHIFT 2 3.00 PM – 10.00 PM

7.11 LICENSE, PERMITS AND REGULATIONS

LICENSE, PERMITS AGENCY RM

AND REGULATIONS
Business and Johor Bahru City Council (MBJB) 2,000
Advertisement Premise
License
Registration of Business Suruhanjaya Syarikat Malaysia (SSM) 60
Signboard Permit License Application Malaysia 300
Total 2,360

59
7.12 OPERATION BUDGET

Item Fixed Asset Monthly Expenses Other Expenses

(RM) (RM) (RM)
Utilities 1,031.00
Internet 60.00
Salary 36,554.05
Purchase of stocks 41,776.50
Rent 6,118.00
Machine and Equipment 56,301.94
License, Permit, and Regulation 2,360.00

Total 56,301.94 85,539.55 2,360.00

Grand Total (RM) 144,201.49

7.13 IMPLEMENTATION SCHEDULES

Activities Deadlines Duration

Incorporation of business
October 2021 – November 1 Month
2021
Application for permits October 2021 1 Week
and license

Searching for business July 2021- October 2021 3 Months

premise

Renovation of premise October 2021- November 2 Months

2021
Procurement of machines December 2021 1 Month
and raw material

Recruitment of labourers December 2021 1 Month

Installation of machines November 2021 1 Week

60
 8.0 FINANCIAL PLAN

8.1 INPUT

1. Projected administrative, marketing and operations expenditure :

ADMINISTRATIVE EXPENDITURE MARKETING EXPENDITURE OPERATIONS EXPENDITURE

Fixed Assets RM
Fixed Assets RM Fixed Assets RM
Land & Building -
Furniture 8,675 Signboard 1,200 Machine & Equipment 56,302
Office Equipment 14,981

Working Capital Working Capital Working Capital

Remuneration 25,618 Online Paid Advertisement 100 Raw Materials & Packaging 41,777
Rent 2,500 Member Card 40 Carriage Inward & Duty -
Stationery 423 Salaries, EPF & SOCSO 36,554
Utilities 400 Rent 6,118
Utilities 1,031

Other Expenditure Other Expenditure Other Expenditure

Other Expenditure Other Expenditure 2900 Other Expenditure 60
Pre-Operations Pre-Operations Pre-Operations
Deposit (rent, utilities, etc.) 23,799 Deposit (rent, utilities, etc.) - Deposit (rent, utilities, etc.) -
Business Registration & Licences 60 Business Registration & Licences - Business Registration & Licences 2,360
Insurance & Road Tax for Motor Vehicle - Insurance & Road Tax for Motor Vehicle - Insurance & Road Tax for Motor Vehicle -
Other Expenditure - Other Expenditure Other Expenditure -
TOTAL 76,456 TOTAL 4,240 TOTAL 144,201

2. Projected sales and purchases: SALES PROJECTION PURCHASE PROJECTION

Year 1 Month 1 264,000 Month 1 41,777
Month 2 264,000 Month 2 41,777
Month 3 264,000 Month 3 41,777
Month 4 264,000 Month 4 41,777
Month 5 264,000 Month 5 41,777
Month 6 264,000 Month 6 41,777
Month 7 264,000 Month 7 41,777
Month 8 264,000 Month 8 41,777
Month 9 264,000 Month 9 41,777
Month 10 264,000 Month 10 41,777
Month 11 264,000 Month 11 41,777
Month 12 264,000 Month 12 41,777
Total Year 1 3,168,000 Total Year 1 501,318
Year 2 ToTal Year 2 3,072,960 ToTal Year 2 486,278
Year 3 Total Year 3 3,380,256 Total Year 3 534,906

3. Collection for sales & payment for purchases: CASH COLLECTIONS FOR SALES CASH PAYMENTS FOR PURCHASES
In the month of sale 100% In the month of purchase 100%
1 month after sale 1 month after purchase
2 months after sale 2 months after purchase
Total 100% Total 100%

61
4. Economic life of fixed assets & FIXED ASSETS Econ. Life (yrs) FIXED ASSETS Econ. Life (yrs)
depreciation method: Furniture 5 5
Office Equipment 5 5
- 5 Machine & Equipment 5
- 5 5
Signboard 5 5
- 5 5

DEPRECIATION METHOD (1=straight line, 2=declining b alance) 1

5. Increase in working capital (if any): INCREASE IN WORKING CAPITAL (%)

Year 2
Year 3

6. Ending stock for raw materials ENDING STOCK OF RAW MATERIALS RM ENDING STOCK OF FINISHED GOODS RM
and finished goods: End of Year 1 End of Year 1
End of Year 2 End of Year 2
End of Year 3 End of Year 3

7. Rate of taxation (for private limited company): TAX RATE

Year 1 28%
Year 2 28%
Year 3 28%

8. Business background: BUSINESS LEGAL ENTITY 1 NATURE OF BUSINESS 1

1 = Private Limited Cpm pany (Sdn. Bhd.) 1 = Manufacturing
2 = Partnership 2 = Trading
3 = Sole Proprietorship 3 = Service

9. Sources of finance: LOAN (if required)

Interest rate 5%
Loan duration 5
Interest payment method* 2
* Method: 1 = flat rate 2 = annual rest

HIRE-PURCHASE (if required)

Interest rate 5%
Hire-purchase duration 5

Click here to allocate the sources of finance

62
 8.2 PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE

AE300 MART
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Project Implementation Cost Sources of Finance
Requirements Cost Loan Hire-Purchase Own Contribution
Fixed Assets Cash Existing F. Assets
Land & Building
Furniture 8,675 8,675
Office Equipment 14,981 14,981

Signboard 1,200 1,200

Machine & Equipment 56,302 56,302

Working Capital 1 months

Administrative 28,941 28,941
Marketing 140 140
Operations 85,480 85,480
Pre-Operations & Other Expenditure 29,179 29,179
Contingencies 10% 22,490 22,490

TOTAL 247,388 237,513 9,875

INPUT CASH FLOW STATEMENT INCOME STATEMENT BALANCE SHEET FINANCIAL PE

63
 8.3 BUDGET

ADMINISTRATIVE BUDGET MARKETING BUDGET

Particulars F.Assets Monthly Exp. Others Total Particulars F.Assets Monthly Exp. Others Total
Fixed Assets
Land & Building - - Fixed Assets
Furniture 8,675 8,675 Signboard 1,200 1,200
Office Equipment 14,981 14,981 - -
- - - -
- - - -
Working Capital Working Capital
Remuneration 25,618 25,618 Online Paid Advertisement 100 100
Rent 2,500 2,500 Member Card 40 40
Stationery 423 423 - -
Utilities 400 400 - -
- - - -
- - - -
- - - -
Pre-Operations & Other Expenditure Pre-Operations & Other Expenditure
Other Expenditure - Other Expenditure 2,900
Deposit (rent, utilities, etc.) 23,799 23,799 Deposit (rent, utilities, etc.) - -
Business Registration & Licences 60 60 Business Registration & Licences - -
Insurance & Road Tax for Motor Vehicle - - Insurance & Road Tax for Motor Vehicle - -
Other Pre-Operations Expenditure - - Other Pre-Operations Expenditure - -
Total 23,656 28,941 23,859 76,456 Total 1,200 140 2,900 1,340

OPERATIONS BUDGET
Particulars F.Assets Monthly Exp. Others Total

Fixed Assets
Machine & Equipment 56301.94 56,302
-
-
-
Working Capital
Raw Materials & Packaging 41,777 41,777
Carriage Inward & Duty - -
Salaries, EPF & SOCSO 36,554 36,554
Rent 6,118 6,118
Utilities 1,031 1,031
- -
- -
Pre-Operations & Other Expenditure
Other Expenditure 60
Deposit (rent, utilities, etc.) - -
Business Registration & Licences 2,360 2,360
Insurance & Road Tax for Motor Vehicle - -
Other Pre-Operations Expenditure - -
Total 56,302 85,480 2,420 144,141
64
 8.4 TABLES

8.4.1 Depreciation Schedules

AE300 MART
DEPRECIATION SCHEDULES

Fixed Asset Furniture Fixed Asset Office Equipment

Cost (RM) 8,675 Cost (RM) 14,981
Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation Book Value
- - 8,675 - - 14,981
1 1,735 1,735 6,940 1 2,996 2,996 11,985
2 1,735 3,470 5,205 2 2,996 5,992 8,989
3 1,735 5,205 3,470 3 2,996 8,989 5,992
4 1,735 6,940 1,735 4 2,996 11,985 2,996
5 1,735 8,675 - 5 2,996 14,981 -
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 Machine & Equipment

Fixed Asset Signboard
Cost (RM) 56,302
Cost (RM) 1,200
Method Straight Line
Method Straight Line
Economic Life (yrs) 5
Economic Life (yrs) 5
Annual Accumulated
Annual Accumulated
Year Depreciation Depreciation Book Value
Year Depreciation Depreciation Book Value
- - 56,302
- - 1,200
1 11,260 11,260 45,042
1 240 240 960
2 11,260 22,521 33,781
2 240 480 720
33 11,260
240
33,781
720
22,521
480
44 11,260
240 45,042
960 11,260
240
55 11,260
240 56,302
1,200 --
66 00 00 --
77 00 65 00 --
88 00 00 --
99 00 00 --
10
10 00 00 --
 8.4.2 Loan and Hire-Purchase Amortization Schedules

AE300 MART
LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES

LOAN REPAYMENT SCHEDULE HIRE-PURCHASE REPAYMENT SCHEDULE

Amount 237,513 Amount
Interest Rate 5% Interest Rate 5%
Duration (yrs) 5 Duration (yrs) 5
Method Baki Tahunan
Year Principal Interest Total Payment Principal Balance Year Principal Interest Total Payment Principal Balance
- - 237,513 - - -
1 47,503 11,876 59,378 190,010 1 - - - -
2 47,503 9,501 57,003 142,508 2 - - - -
3 47,503 7,125 54,628 95,005 3 - - - -
4 47,503 4,750 52,253 47,503 4 - - - -
5 47,503 2,375 49,878 - 5 - - - -
6 0 0 - - 6 - - - -
7 0 0 - - 7 - - - -
8 0 0 - - 8 - - - -
9 0 0 - - 9 - - - -
10 0 0 - 10 - - - -

66
 8.5 CASH FLOW

AE300 MART
CASH FLOW PRO FORMA STATEMENT
M ONTH Pre-Operations 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL YR 1 YEAR 2 YEAR 3

CASH INFLOW
Capital (Cash) 9,875 9,875
Loan 237,513 237,513
Cash Sales 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 3,168,000 3,072,960 3,380,256
Collection of Accounts Receivable
TOTAL CASH INFLOW 247,388 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 264,000 3,415,388 3,072,960 3,380,256

CASH OUTFLOW
Adm inistrative Expenditure
Remuneration 25,618 25,618 25,618 25,618 25,618 25,618 25,618 25,618 25,618 25,618 25,618 25,618 307,419 307,419 307,419
Rent 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 30,000 30,000 30,000
Stationery 423 423 423 423 423 423 423 423 423 423 423 423 5,076 5,076 5,076
Utilities 400 400 400 400 400 400 400 400 400 400 400 400 4,800 4,800 4,800

M arketing Expenditure
Online Paid Advertisement 100 100 100 100 100 100 100 100 100 100 100 100 1,200 1,200 1,200
Member Card 40 40 40 40 40 40 40 40 40 40 40 40 480 480 480

Operations Expenditure
Cash Purchase 41,777 41,777 41,777 41,777 41,777 41,777 41,777 41,777 41,777 41,777 41,777 41,777 501,318 486,278 534,906
Payment of Account Payable
Carriage Inw ard & Duty
Salaries, EPF & SOCSO 36,554 36,554 36,554 36,554 36,554 36,554 36,554 36,554 36,554 36,554 36,554 36,554 438,649 438,649 438,649
Rent 6,118 6,118 6,118 6,118 6,118 6,118 6,118 6,118 6,118 6,118 6,118 6,118 73,416 73,416 73,416
Utilities 1,031 1,031 1,031 1,031 1,031 1,031 1,031 1,031 1,031 1,031 1,031 1,031 12,372 12,372 12,372

Other Expenditure 2,960 2,960 2,960 2,960

Pre-Operations
Deposit (rent, utilities, etc.) 23,799 23,799
Business Registration & Licences 2,420 2,420
Insurance & Road Tax for Motor Vehicle
Other Pre-Operations Expenditure
Fixed Assets
Purchase of Fixed Assets - Land & Building
Purchase of Fixed Assets - Others 81,158 81,158
Hire-Purchase Dow n Payment
Hire-Purchase Repaym ent:
Principal
Interest
Loan Repaym ent:
Principal 3,959 3,959 3,959 3,959 3,959 3,959 3,959 3,959 3,959 3,959 3,959 3,959 47,503 47,503 47,503
Interest 990 990 990 990 990 990 990 990 990 990 990 990 11,876 9,501 7,125
Tax Payable 492,739 492,739 471,682 544,774
TOTAL CASH OUTFLOW 107,377 122,469 119,509 119,509 119,509 119,509 119,509 119,509 119,509 119,509 119,509 119,509 612,248 2,037,184 1,891,335 2,010,679
CASH SURPLUS (DEFICIT) 140,011 141,531 144,491 144,491 144,491 144,491 144,491 144,491 144,491 144,491 144,491 144,491 -348,248 1,378,204 1,181,625 1,369,577
BEGINNING CASH BALANCE 140,011 281,542 426,033 570,524 715,015 859,506 1,003,997 1,148,488 1,292,979 1,437,470 1,581,961 1,726,452 1,378,204 2,559,829
ENDING CASH BALANCE 140,011 281,542 426,033 570,524 715,015 859,506 1,003,997 1,148,488 1,292,979 1,437,470 1,581,961 1,726,452 1,378,204 1,378,204 2,559,829 3,929,405

64
8.6 INCOME STATEMENT

AE300 MART
PRODUCTION COST PRO-FORMA STATEMENT

Year 1 Year 2 Year 3

Raw Materials
Opening Stock 0
Current Year Purchases 501,318 486,278 534,906
Ending Stock
Raw Materials Used 501,318 486,278 534,906
Carriage Inward
501,318 486,278 534,906
Salaries, EPF & SOCSO 438,649 438,649 438,649
Factory Overhead
Depreciation of Fixed assets (Operations) 11,260 11,260 11,260
Rent 73,416 73,416 73,416
Utilities 12,372 12,372 12,372

Total Factory Overhead 97,048 97,048 97,048

Production Cost 1,037,015 1,021,975 1,070,603

AE300 MART
PRO-FORMA INCOME STATEMENT

Year 1 Year 2 Year 3

Sales 3,168,000 3,072,960 3,380,256
Less: Cost of Sales
Opening Stock of Finished Goods
Production Cost 1,037,015 1,021,975 1,070,603
less: Ending Stock of Finished Goods
0 0 0
1,037,015 1,021,975 1,070,603
Gross Profit 2,130,985 2,050,985 2,309,653

Less: Enpenditure
Administrative Expenditure 347,295 347,295 347,295
Marketing Expenditure 1,680 1,680 1,680
Other Expenditure 2,960 2,960 2,960
Business Registration & Licences 2,420
Insurance & Road Tax for Motor Vehicle
Other Pre-Operations Expenditure
Interes t on Hire-Purchase
Interes t on Loan 11,876 9,501 7,125
Depreciation of Fixed Assets 4,971 4,971 4,971

Total Expenditure 371,202 366,407 364,032

Net Profit Before Tax 1,759,783 1,684,578 1,945,622
Tax 492,739 471,682 544,774
Net Profit After Tax 1,267,044 1,212,896 1,400,848
Accumulated Net Profit 1,267,044 2,479,940 3,880,788

64
8.7 BALANCE SHEET

AE300 MART
PRO-FORMA BALANCE SHEET
Year 1 Year 2 Year 3
ASSETS

Fixed Assets (Book Value)

Land & Building
Furniture 6,940 5,205 3,470
Office Equipment 11,985 8,989 5,992

Signboard 960 720 480

Machine & Equipment 45,042 33,781 22,521

64,926 48,695 32,463

Current Assets
Stock of Raw Materials
Stock of Finished Goods
Accounts Receivable
Cash Balance 1,378,204 2,559,829 3,929,405
1,378,204 2,559,829 3,929,405
Other Assets
Deposit 23,799 23,799 23,799

TOTAL ASSETS 1,466,929 2,632,322 3,985,668

Owners' Equity
Capital 9,875 9,875 9,875
Accumulated Profit 1,267,044 2,479,940 3,880,788
1,276,919 2,489,815 3,890,663
Long Term Liabilities
Loan Balance 190,010 142,508 95,005
Hire-Purchase Balance
190,010 142,508 95,005
Current Liabilities
Accounts Payable

TOTAL EQUITY & LIABILITIES 1,466,929 2,632,322 3,985,668

66
8.8 FINANCIAL PERFORMANCE

AE300 MART
FINANCIAL PERFORMANCE
Year 1 Year 2 Year 3
PROFITABILITY
Sales 3,168,000 3,072,960 3,380,256
Gross Profit 2,130,985 2,050,985 2,309,653
Profit Before Tax 1,759,783 1,684,578 1,945,622
Profit After Tax 1,267,044 1,212,896 1,400,848
Accumulated Profit 1,267,044 2,479,940 3,880,788
LIQUIDITY
Total Cash Inflow 3,415,388 3,072,960 3,380,256
Total Cash Outflow 2,037,184 1,891,335 2,010,679
Surplus (Deficit) 1,378,204 1,181,625 1,369,577
Accumulated Cash 1,378,204 2,559,829 3,929,405
SAFETY
Owners' Equity 1,276,919 2,489,815 3,890,663
Fixed Assets 64,926 48,695 32,463
Current Assets 1,378,204 2,559,829 3,929,405
Long Term Liabilities 190,010 142,508 95,005
Current Liabilities 0 0 0
FINANCIAL RATIOS
Profitability
Return on Sales 40% 39% 41%
Return on Equity 99% 49% 36%
Return on Investment 86% 46% 35%
Liquidity
Current Ratio #DIV/0! #DIV/0! #DIV/0!
Quick Ratio (Acid Test) #DIV/0! #DIV/0! #DIV/0!
Safety
Debt to Equity Ratio 0.1 0.1 0.0

BREAK-EVEN ANALYSIS
Break-Even Point (Sales) 661,588 658,781 643,438
Break-Even Point (%) 21% 21% 19%

67
 0.9 1.0
0.8 0.9
0.7 0.8
0.6 0.7
0.6
Ratio 0.5

Ratio
0.5
0.4
0.4
0.3 0.3
0.2 0.2
0.1 8.9 GRAPH 0.1
0.0 0.0
1 2 3 1 2 3
Year Year

Return on Sales Return on Equity

42% 120%
42%
100%
41%
80%
41%
40% 60%
%

%
40%
40%
39%
20%
39%
38% 0%
1 2 3 1 2 3
Year Year

Return on Investment Debt to Equity Ratio

100% 0.2
90% 0.1
80%
0.1
70%
60% 0.1
Ratio

50% 0.1
%

40% 0.1
30%
0.0
20%
10% 0.0
0% 0.0
1 2 3 1 2 3
Year Year

68
9.0 BUSINESS MODEL CANVAS

69
 10.0 CONCLUSION

As a conclusion, we are certain that we can meet the needs and desires of our
target market. Not only that, but we also hope that AE300 Mart will complement and
fit Malaysian tastes, and that it will be warmly welcomed and remembered, as well as
bringing delight. We hope that our shop will become the most popular in Malaysia
and around the world in the future.

Additionally, after doing study, we can infer that we can increase profits
significantly based on the graph analysis in the financial plan. According to our
objectives, we aim to maintain a positive cash flow, which we can monitor and see via
the financial plan. This enables us to achieve one of our objectives.

Finally, we would want to express our gratitude to Allah for allowing us to

complete the task given by the ENT300 lecturer. This task had been performed
successfully, despite the fact that a little problem occurred throughout this
assignment. Fortunately, all the obstacles can be overcome, and we have been able to
respond appropriately and effectively. Additionally, we would like to express our
gratitude to our lecturer, Madam Faiqah, for her help in completing this work
appropriately. Moreover, she provides tips and guidance on how to complete the
project in order to get a positive conclusion from the topics covered. Apart from that,
we would want to express our gratitude to everyone who assisted us directly or
indirectly during this job. We would like to express our gratitude to all our classmates
for their constant support and for providing recommendations and feedback on this
project.

We hope that by drafting this business plan, we have provided inspiration and
motivation to ourselves, and others interested in business.

70
 11.0 APPENDICES

FOOD AND BEVERAGES

71
72