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12 JUNE 2012 NOOR AIMIZA BT MAMAT SAMAN AFTAR DESIGN AND PRINTING Lot 10012, Pusat Perniagaan Sura Gate, 23000 Dungun, Terengganu. TEL : 09-8412104
Content 1)cover page ............................................... 1 2) content .................................................... 2 - 3 3) Introduction............................................. 4 4) Purpose for preparing business plan........ 5 5) owner/partnership background............... 6 8 6) location of business.................................. 9 7) road map location..................................... 10 8) logo ........................................................... 11 9) administration plan .................................. 1213 10) organisational chart................................ 14 17 11) marketing plan ....................................... 18 19 12) target market .........................................20 13) market size ............................................. 21 14) competitor .............................................. 22 15) market share ........................................... 23 26 16) sales forecast ...........................................27 17) marketing strategy .................................. 28 33 18) shedule of marketing budget ..................34 19) operation planing .................................... 35 37 20) production planing ................................... 38 42 21) operation layout .......................................43 46
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22) financial plan ......................................... 47 52 23)project implimentation ..........................53 73 24) appendix ................................................74 - 81
INTRODUCTION
AFTAR Design and Printing was established by three partnerships. We all agree to give AFTAR Design and Printing as aname of our company. AFTAR Design and Printing is one of the companies that make a business of printing and design service. Located at the centre of the town of Kuala Dungun which is at Lot 10012, Pusat Perniagaan Sura Gate, 23000 Dungun,Terengganu. AFTAR Design and Printing industry background is design and printing any kind of demand and need of customer in printing industry such as design and printing business card, banner and bunting, tshirt, print colored and laminate paper. Our future prospect is to satisfied customer needs and also to gain profit. Printing industry is a famous business nowadays. At Dungun, there are several companies that make the printing business like us. Besides that, here several factors that why we selected this printing business even there are several competitors around us. Demand of customer is one of the factors that affect us because our target size is among the institution and public/private companies. Moreover, printing business is one of the high potential businesses in business industry nowadays. AFTAR Design and Printing will commencement on April 2012. We also had made a loan with Maybank Besides that, all the partnerships were contributing their equity which is 20 % per person. All the liability will control by partnership
In making the business for our printing business, there are several purposes for making business plan. The first one is to apply loan from bank at Dungn town. After decide with all the partnership, we had chosen to make a loan with Maybank there are several procedure to make a loan with the bank. After fulfill all the procedure with had made a RM 111,876.00. Besides that, the other purpose for preparing business plan is a guideline for managing the proposed business. Through business plan we can see the all the flow of the business that we want to make. Business plan give us some guideline to handle and managing the business. The last purpose for preparing business plan is to convince the investors. The type of our company is partnership, so that business plan helps us to manage the investors of our company.
CEO
1. 2. 3. 4.
Name of owner/partners: Noor Aimiza Binti Mamat Saman Identity card number: 930918035380 Permanent address: A-311 Jalan Besar, 18500 Machang, Kelantan Correspondence address : A-311 Jalan Besar, 18500 Machang, Kelantan 5. Email address: mizaminami@gmail.com 6. Telephone number: 013-5341962 7. Date of birth: 18n SEPTEMBER 1993 8. Age: 19 years old 9. Marital status: single 10.Academic qualification: diploma in islamic banking and finance 11.Courses attended: islamic banking and finance 12.Skills: good in managing organization
MARKETING MANAGER
1. Name of owner/partners: nor syahirah binti sansudin 2. Identity card number 3. Permanent address: 4. Correspondence address : 5. Email address: 6. Telephone number: 7. Date of birth: 8. Age: 9. Marital status: single 10.Academic qualification: diploma in islamic banking and finance 11.Courses attended:
FINANCIAL MANAGER
1. Name of owner/partners: nor syahirah binti sansudin 2. Identity card number: 3. Permanent address:. 4. Correspondence address :. 5. Email address: 6. Telephone number: 7. Date of birth: 8. Age: 9. Marital status: Single 10.Academic qualification: Diploma 11.Courses attended:
Located at the centre town Dungun and it in front of the Aneka. The reason for chose this location because it is very strategic place and it is the centre where the local people and student institution come. The building type is a terrace and the size is 20 x 70 feet square. The condition of building is very good because it is the new building.
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LOGO
The trees branches representing the products that we provide to our customers. Our products are diverge, starting from banner and bunting, to t-shirt. It is vary according to our customer since they can design them themselves.
The tree bark is representing the strong bond between each of us, and also with our customers. It symbolize the services that we serve our customer is extremely top class.
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ADMINISTRATION PLAN
INTRODUCTION Administrative plan is very important because it is the key to a company. When the company have administrative plan it shows that the company is well designed and well organized for the business. The plan will make all the staff very clear about their own tasks and it is also help the company to maintain their flow of the business. Administration includes organizing, planning, leading and controlling the business activities. Administration is responsible for the company activities because they are in charge in organizing and planning each of the companys business activities. It is a must for each department to inform all their activities to administration department. Administration department also must explore about the customer needs and wants to help them organize the business activities efficiently and professionally in order to fulfilled the customer satisfaction. Their plan also must be perfect and suitable with the companys objectives and goals. Administration department must provide the office with the equipment and facilities to guarantee that the business activities will run well. The smooth business activities will influence the performance of the employee because with the complete facilities they will highly motivated and feel secure to work. The comfortable working environment will affect the mood of the employee. It will create the enlargement of the company. Administration also in charge for making the company organization chart so that the employee will recognize the hierarchy of the organization. All of these tasks are very important for the administration department in order to ensure the company achieves their goal in business.
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VISION To Be The Best Among The Leading Corporation in Providing Services and Demands.
OBJECTIVES To make it easier for the local people to finish their task in short time. To provide services at cheaper price yet in high qualities.
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ORGANIZATIONAL CHART
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MANPOWER PLANNING
POSITION CEO MARKETING MANAGER FINANCIAL MANAGER NUMBER OF STAFF 1 1 1
POSITION CEO
RESPONSIBILITIES Setting strategy and vision, operations, marketing, strategy, financing, creation of company culture, human resources, hiring, firing, compliance with safety regulations, and sales. Plan the promotion strategies which can increase the company profit Responsible to market the product to the customer
MARKETING MANAGER
FINANCIAL MANAGER
Make the financial statement every end of the year for the future comparison Responsible to prepare and control the budget of the company
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SCHEDULE OF REMUNERATION
No. of Staff 1 1 1
ROOM LAYOUT
WALL CLOCK CHAIR DUSTBIN FILE RACK OFFICE TABLE AIR CONDITIONER FLOWER POT
16
Items
Building Furniture & Fitting Office Supplies Allowance Renovation Business Registration TOTAL GRAND TOTAL TABLE SHOW : ADMINISTRATIVE BUDGET 3 595 3 595
1 000
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MARKETING PLAN
INTRODUCTION The demand for the service design and printing of banner, bunting or t-shirt are very high in Dungun area. We have found a few buyers for our product and we believe they can deal with us at anytime. The most important thing, we must maintain the relationship with them in order to strengthen our business connection. The price record shows that it is increasing from time to time and we strongly belief this phenomena will continue until ten years ahead because the demand of this product and service can give more profit to us. MARKETING OBJECTIVE To ensure that our business can be run smoothly and it is a real part in order to build a new business. To create a new product and investing with high quality of services in order to gain a higher profit. To give a good service to the customer by providing an effective promotion strategy, to ensure that customer can get a good quality of printing and design. To offer the best price to the customer and to provide the convenience negotiation service to the customer.
Aftar Design & Printing is offering service for printing banner, bunting and t-shirt. Our company also provides other service for printing such as Photostat, binding, eliminate. Banner & Bunting size available in our company are 2x3 ,3x4 ,3x 5 ,3x8 ,3x12, 4x8, 4x10, 4x12, 5x10 ,5x12, 5x15,5x20. Besides that, we also depending on customers orders.
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19
TARGET MARKET
We have seen the opportunities of a target market from the identified market segment in the targeted area. We decided to choose Dungun as the place for our company because service for printing and design in banner and bunting are high demand at this place. Our target markets at Dungun are student, office, local people and Ngos.
Market segmentation Local people Demographic: residential area Students Demographic :educational area NGOs Demographic :occupational area Office Demographic :occupational area
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MARKET SIZE After making some research, we found out that almost 20% of people around Terengganu were located at Dungun. We estimated there are around 159,996 people stayed at Dungun. In our prediction, 10% of people in Dungun will be purchasing our product. Calculation of the market Size
Potential number of customers for printing banner and bunting=159,996 10% = 159,996 Average spending per month by each customer = RM 20.00 Therefore, total market size Market size: 159,996x RM20/month = RM319,992 People usually spend around RM 20.00 purchases per month. We are producing several types of products and we also have predicted on how much people in Dungun will purchase on each of our product per month. Table 3 Estimated production (per month) Banner & Bunting 100 x 30 =3000 T shirt 20 x 30 =600 Grand total Monthly sales (RM) 3000 2.70 =8100 600 x 18 =10800 RM 18900.00
Types of Products
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COMPETITORS
Table 4:List of competitors Strenght Weakness
Name of competitors and address NAZWA DESIGN & SUPPLY No.1 Kedai MPD/ABI Jln Merbuk Sura Gate,23000 Dungun Q SIGN No.1 Kedai Perpindahan MPD/ABI Jln Merbuk Sura Gate,23000 Dungun AZAX COMPUTER K-24, Jln Baru Pak Sabak, 23000 Dungun, Terengganu
-have loyal customer -operate 5 years -recognize business -have loyal customer -operate 3 years -recognize -Well establish -They have a large source of capital to expand their market. -They have more experience in operating the business compared to us.
-expensive services
-limited services
-Their operation management is not systematically. -The price of the paper is not suitable with the quality of the product selling.
PUSAT BANNER
-Well known establishment -Customers know them well and more confident to work with them.
-Less promotion to spread widely their business. -Their operation management is not systematically.
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MARKET SHARE
Name and address of competitors Before entering the market (per month) % NAZWA DESIGN & SUPPLY No.1 Kedai MPD/ABI Jln Merbuk Sura Gate,23000 Dungun 30 RM 150,000.00 After entering the market (per month) % 27 RM 135,000.00
Q SIGN No.1 Kedai Perpindahan MPD/ABI Jln Merbuk Sura Gate,23000 Dungun AZAX COMPUTER K-24, Jln Baru Pak Sabak, 23000 Dungun, Terengganu PUSAT BANNER D GATE SIGN PT 12723, Taman Gemilang Harmoni 23000 Dungun, Terengganu AFTAR DESIGN & PRINTING Lot 10012, Pusat Perniagaan Sura Gate, 23000 Dungun, Terengganu
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120,000.00
23
115,000.00
12
60,000.00
11
95,000.00
11 23
55,000.00 115,000.00
10 20
50,000.00 100,000.00
45,000.00
23
TOTAL
100
500,000.00
100
500,000.00
11% 30% 12% NAZWA DESIGN & SUPPLY Q SIGN D'GATE SIGN AZAX COMPUTER PUSAT BANNER 23% 24%
9% 10% 27%
11%
D'GATE SIGN AZAX COMPUTER PUSAT BANNER AFTAR DESIGN & PRINTING 20% 23%
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SWOT ANALYSIS
Strength
Good teamwork among members Clear mission about the business Product offered is simple Strategic location Strong education
Weakness
Opportunity
Government support this industry Product offered is very demanded We rental government land with low price There are many suppliers for equipment
Threat
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SALE FORECAST
Table 6:sale forecast
YEAR 2012 1
SALE FORECAST (RM) 18900.00 19845.00 20790.00 21735.00 22680.00 23625.00 21262.50
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DECEMBER JANUARY FEBRUARY MARCH APRIL TOTAL (RM) 2(2013) TOTAL (RM)
MARKETING STRATEGY
Product strategy We confirm our product use a high quality products and equipments to produce a very good product. Design is the main service that our business provide. Product design or service plays an important role in satisfying and delighting the target market. By provide information about the manufacturer such as the brand name of the company. Pricing strategy Our company offers service printing and design at banner, bunting and t-shirt, so we have a way in set up our pricing strategy. Cost-based pricing This pricing strategy is based on total cost of product we sell such as banner, bunting and t-shirt. Our company mark-up the banner and bunting rm 2.70/square-feet. T-shirt we mark-up rm 3.
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For example: Banner & Bunting Price = cost per unit + mark-up = RM 1.50+ RM 1.20 (80%) = RM 2.70/square-feet T shirt Price =cost per unit+ mark up =RM 15.00+ RM 3.00 (20%) =RM 18.00 Value-based pricing This company try to put the price for the product based on the customer level of economic. The price will be reasonable for all customers. Competitive-based pricing The business bases its price largely on the competitors prices. The going-rate pricing will be used. Factors affecting pricing Product concept, cost, target market, economic conditions, government regulations, and social concerns.
Distribution strategy
customer
Our company manufactures our own product. Thus, our product will be directly distributed directly to our beloved customer. People in Dungun will be easily found our location of company because, our company location in downtown namely inside a shopping complex that well-known.
Promotion strategy
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An impressive promotion is needed to ensure that our missions are achieved. A step of promotion should be taken in order to achieve our vision to make everyone known our potential in printing and design service. Promotions are based on; Printed media Our company use printed media such as newspaper and magazines. We use printed media because want every people in Dungun and all state know our company. Advertisment
Signboard It's very important for each business to have a signboard to introduce the business and let everyone know the location of the project site. Business card Our business card will be given especially to our customers who visit our company. Its make people know how to contact us as a manager to make a business or directly come to our company based on address given. Banner Our banner will be put at the city of Dungun and at aou company location. We can put the banner long distance time so people can know where our company and what the service that we have.
Internet
Our company also use internet for promotion strategies. We use facebook and made a website for our company so; customer can know everything about our company at anywhere.
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BANNER & BUNTING: RM 2.00/SQUARE-FEET T-SHIRT: RM20.00 PHOTOSTAT,BINDING,ELIMINATE AND STICKER OPERATION HOUR: 9.00AM-5.00PM LOT 10012, Pusat Perniagaan Sura Gate, 23000 Dungun, Terengganu.
Business card:
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: 017-9167486 (Adda) 014-5130826 (Atul) 013-9915732 (Azza) 0111-9314640 (Farah) 017-9448166 (Atirah)
LOT 10012, Pusat Perniagaan Sura Gate, 23000 Dungun, Terengganu. Email: aftar@gmail.com
well give you better than you want
Signboard:
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MARKETING PERSONEL
Table 7: Position and number of staff Position Marketing manager Number of staff 1
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Main task/ responsibilities To ensure that customer needs and wants are met while maximizing the profit of the company. to monitoring and analyzing market trends, studying competitors products and services
33
Item
Promotion -business card -banner Signboard -charge signboard Launching TOTAL 700 50 Grand total 700 50 1000 1150 RM 1900.00 50 100
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OPERATION PLAN
Introduction to operations -Operations management can be defined as the process of marshalling resources to produce output through the transformation process. The operations process comprises three main components, i.e. business input, transformation system and output. Business input refers to all resources required to produce a particular output. Examples of of input are manpower, raw materials, machines and equipment, technology, information and capital. Business output can be categorized into either products or services.
Symbol
Type of activity
Description
Operation
Inspection
Storage Finished product or goods are stored in the storage area or warehouse.
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RECEIVED STOCKS FROM SUPPLIER RECEIVED BOOKING FROM CUSTOMER CREATE GRAPHIC AND DESIGN PRINTING CUTTING THE MATERIAL CHECK THE QUALITY OF THE PRODUCT FINISHED PRODUCT IS STORED IN THE STORAGE AREA
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Business Hour: 9.00am-5.00pm -We open our business to the customer from 9.00am until 5.00pm standard as office hour.
Operation Hour: 9.00am-5.00pm -Since our company have one shift only, we does not have night shift. The overtime work should be necessary to finish our daily report and night audit but it is depend on the company and staff.
Operation Day: Saturday-Thursday -The day of our business and operation is from Saturday until Thursday. We close on Friday.
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PRODUCTION PLANNING
OUTPUT/ITEM PRODUCED BANNER BUNTING INVITATION CARD BUSSINESS CARD PRINTING T-SHIRT
-For our company, AFTAR Design and Printing, the output or item that we produced is T-shirt, Printing, Business card, Invitation card, Bunting and Banner. It is different unit produced of each item. Our company might have more product and service produce in the future but for the beginning of our business, we serve above item.
MATERIAL/STOCKS REQUIREMENT
List of materials/stocks Types of Material/ stock Double A & Indah Kiat paper Quantity Price (cost price) RM 200 Total (RM) RM 200 L MARKETING (M) SDN BHD No. 5, JlnPermas 9/15, Taman Permas Jaya, 81750 Masai, Johor . RM200 RM200 YL MARKETING (M) SDN BHD No. 5, JlnPermas 9/15, Taman Supplier
Ink Ecosolvent
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RM2000
RM2000
YL MARKETING (M) SDN BHD No. 5, JlnPermas 9/15, Taman Permas Jaya, 81750 Masai, Johor
T-Shirt
RM15
RM300
UNI WIZARD MARKETING SDN. BHD No 52, Jalan LJ3, Taman IndustriLembah Jaya, 68000 Ampang, Selangor, Malaysia.
Banner glue
10 BOTTLE
RM2
RM20
YL MARKETING (M) SDN BHD No. 5, JlnPermas 9/15, Taman Permas Jaya, 81750 Masai, Johor .
Total:
RM 2720
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-For our company forecasted acquisitions of stocks, the initial purchased stock was RM3000, the estimate of stock purchases is move up for every months. It is increase for RM500 compare the months before. The estimate of our stock purchase also increases RM1000 every month after eight month our company operates. The estimation for second and third year of our company operates is almost two times from the total purchased of the year before. This demonstrates that we expecting our income profit and customer rise every year and we need higher amount of stock acquisitions.
YEAR
MONTH
PURCHASES (RM)
1 2 3 4 5 6 7 8 9 10 11 12 Total (RM)
2720 2856 2999 3149 3306 3471 3645 3827 4018 4219 4430 4652 43292 47621 53336
2 3
40
Item
Unit Required 1
Total Cost
Supplier
RM 200
UNI WIZARD MARKETING SDN. BHD No 52, Jalan LJ3, Taman IndustriLembah Jaya, 68000 Ampang, Selangor, Malaysia.
Canon Printer
RM 190
RM 190
CAS SYSTEM SDN. BHD 15, JlnDamai Puspa,1, AlamDamai Industrial Park, Cheras, 56000 Kuala Lumpur, Malaysia.
Computer
RM 1800
RM 1800
ASIA SYSTEM SDN. BHD No. 27, Jalan Bukit PermaiUtama 3, Taman Industri Bukit Permai, 56100 Cheras, Kuala Lumpur, Wilayah Persekutuan.
41
Laptop
RM 1000
RM 1000
ASIA SYSTEM SDN. BHD No. 27, Jalan Bukit PermaiUtama 3, Taman Industri Bukit Permai, 56100 Cheras, Kuala Lumpur, Wilayah Persekutuan.
Solvent Printer
RM 30000
RM 30000
UNI WIZARD MARKETING SDN. BHD No 52, Jalan LJ3, Taman IndustriLembah Jaya, 68000 Ampang, Selangor, Malaysia.
Embroidery Printer
RM 48000
RM 48000
UNI WIZARD MARKETING SDN. BHD No 52, Jalan LJ3, Taman IndustriLembah Jaya, 68000 Ampang, Selangor, Malaysia.
TOTAL
RM 81190
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OPERATION LAYOUT
43
Front desk/counter Checking in the guests Handle the reservation process Updating guest profiles in to the computer system Money transactions such as currency exchange Handling guest complaints and generally meeting the guest needs Answering calls Arranging the room allocations Checking out the guest and getting their bill arranged
Office The discussion corner between staff and client. Formulate policies and direct the operations of their business, corporation, organization or institution. Briefing and meeting place among the staff.
Operation machine All the machine and material needed in production process is place in this area. Where the process of produced our product and service take place.
Storage area and Tool room To keep all our equipment and material while not being used. To maintain the quality and safety of our equipment and product. To store all the stocks received.
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Rest room and toilet Allow staff to rest, pray and refresh.
Items
RM200
Canon Printer
RM190
RM150
RM1800 RM800 -
RM100 RM100
Double A & Indah Kiat paper Fancy card paper Ink Ecosolvent
RM2000
45
--
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FINANCIAL PLAN
MARKETING EXPENDITURE
Fixed Assets
RM
Signboard
700
Working Capital
Other Expenditure Other Expenditure Pra-Operasi Deposit (rent, utilities, etc.) 1,000 3000
Other Expenditure Other Expenditure Pra-Operasi Deposit (rent, utilities, etc.) Business Registration &Licences Insurance & Road Tax for Motor Vehicle 50 1150
Business Registration &Licences Insurance & Road Tax for Motor Vehicle
300
47
OPERATIONS EXPENDITURE
Fixed Assets
RM
Machinery
81,190
Working Capital Raw Materials & Packaging Carriage Inward & Duty Salaries, EPF & SOCSO 2,720
Other Expenditure Other Expenditure Pra-Operasi Deposit (rent, utilities, etc.) Business Registration &Licences Insurance & Road Tax for Motor 48
SALES PROJECTION Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total Year 1 ToTal Year 2 Total Year 3 Total Year 4 Total Year 5 18,900 19,845 20,790 21,735 22,680 23,625 21,263 21,263 23,389 23,616 25,731 27,858 270,695 541,390 573,873
PURCHASE PROJECTION Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total Year 1 ToTal Year 2 Total Year 3 Total Year 4 Total Year 5 2,720 2,753 2,786 2,818 2,851 2,884 2,916 2,949 2,981 3,014 3,047 3,079 34,798 69,596 73,772
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CASH COLLECTIONS FOR SALES In the month of sale 1 month after sale 2 months after sale Total 100% 100%
CASH PAYMENTS FOR PURCHASES In the month of purchase 1 month after purchase 2 months after purchase Total 100% 100%
FIXED ASSETS
Machinery
Signboard
5 5
5 5
50
ENDING STOCK OF RAW MATERIALS End of Year 1 End of Year 2 End of Year 3 End of Year 4 End of Year 5
RM
ENDING STOCK OF FINISHED GOODS End of Year 1 End of Year 2 End of Year 3 End of Year 4 End of Year 5
RM
TAX RATE Year 1 Year 2 Year 3 Year 4 Year 5 28% 28% 28% 28% 28%
BUSINESS LEGAL ENTITY 1 = Private Limited Cpmpany (Sdn. Bhd.) 2 = Partnership 3 = Sole Proprietorship
NATURE OF BUSINESS
LOAN (if required) Interest rate Loan duration Interest payment method* * Method: 1 = flat rate 2 = annual 51 5% 5 2 kadartetap
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PROJECT IMPLEMENTATION
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE Project Implementation Cost Requirements Cost Sources of Finance Loan HirePurchase Own Contribution
Cash
Ex F. As
Signboard
700
700
Machinery
81,190
81,190
53
TOTAL
111,876
111,876
Particulars
F.Assets
Others
Total
Fixed Assets
Furniture
3,595
3,595
2,000
54
Allowance
6,000
6,000
Other Expenditure
3,000
1,000
1,000
Business Registration &Licences Insurance & Road Tax for Motor Vehicle
300
300
Total
3,595
8,000
4,300
12,895
Particulars
F.Assets
Others
Total
55
Fixed Assets
Signboard
700
700
Working Capital
1,150 50 50
56
Total
700
1,200
750
Particulars
F.Assets
Others
Total
Fixed Assets
Machinery
81190
81,190
Working Capital
2,720
2,720
57
Other Expenditure
Business Registration &Licences Insurance & Road Tax for Motor Vehicle
Total
81,190
2,720
83,910
DEPRECIATION SCHEDULES Fixed Asset Cost (RM) Furniture 3,595 Fixed Asset Cost (RM)
58
3,595
719
719
2,876
719
1,438
2,157
719
2,157
1,438
719
2,876
719
719
3,595
59
Year
Depreciation
Depreciation
Year
Depreciation
Depreciation
Signboard 700
60
Year
Depreciation
Depreciation
Year
Depreciation
Depreciation
700
140
140
560
140
280
420
140
420
280
140
560
140
140
700
61
Year
Depreciation
Depreciation
Year
Depreciation
Depreciation
10
10
62
Fixed Asset Cost (RM) Method Economic Life (yrs) Annual Straight Line 5 Accumulated Book Value
Year
Depreciation
Depreciation
Year
Depreciation
Depreciation
81,190
16,238
16,238
64,952
16,238
32,476
48,714
16,238
48,714
32,476
16,238
64,952
16,238
16,238
81,190
10
10
63
Fixed Asset Cost (RM) Method Economic Life (yrs) Annual Straight Line 5 Accumulated Book Value
Fixed Asset Cost (RM) Method Economic Life (yrs) Annual Straight Line 5 Accumulated Book Value
Year
Depreciation
Depreciation
Year
Depreciation
Depreciation
10
10
64
LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES LOAN REPAYMENT SCHEDULE Amount Interest Rate Duration (yrs) Method 111,876 5% 5 BakiTahunan Total Payment Principal Balance
Year Principal
Interest
111,876
22,375
5,594
27,969
89,500
22,375
4,475
26,850
67,125
22,375
3,356
25,731
44,750
22,375
2,238
24,613
22,375
22,375
1,119
23,494
7 8
0 0
0 0
9 10
0 0
0 0
65
Year Principal
Interest
Total Payment
Principal Balance
6 7
66
TOTAL CASH OUTFLOW CASH SURPLUS (DEFICIT) BEGINNING CASH BALANCE ENDING CASH BALANCE
10
TOTAL YR 1
YEAR 2
YEAR 3
281,324 101,247
101,247
348,021
Raw Materials Opening Stock Current Year Purchases Ending Stock Raw Materials Used Carriage Inwards 0
34,798
69,596
73,772
34,798
69,596
73,772
67
34,798 Salaries, EPF & SOCSO Factory Overhead Depreciation of Fixed assets (Operations)
69,596
73,772
16,238
16,238
16,238
16,238
16,238
16,238 51,036
16,238 85,834
16,238 90,010
16,238 16,238
16,238 16,238
PRO-FORMA INCOME STATEMENT Year 1 Sales Less: Cost of Sales Opening Stock of Finished Goods Production Cost less: Ending Stock of Finishe Goods 0 51,036 Gross Profit 219,659 0 85,834 455,556 0 90,010 483,863 0 16,238 (16,238) 0 16,238 (16,238) 51,036 85,834 90,010 16,238 16,238 270,695 Year 2 541,390 Year 3 573,873 Year 4 Year 5
68
Less: Enpenditure Administrative Expenditure Marketing Expenditure Other Expenditure Business Registration &Licences Insurance & Road Tax for Motor Vehicle Other Pre-Operations Expenditure Interest on Hire-Purchase Interest on Loan Depreciation of Fixed Assets 5,594 859 4,475 859 3,356 859 2,238 859 1,119 859 4,150 300 4,150 4,150 4,150 4,150 96,000 96,000 96,000 96,000 96,000
103,247 (119,485) 0
81,185 81,185
252,052 333,236
273,239 606,475
(119,485) 486,990
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Fixed Assets (Book Value) Land & Building Furniture 2,876 2,157 1,438 719
Signboard
560
420
280
140
Machinery
64,952
48,714
32,476
16,238
68,388 Current Assets Stock of Raw Materials Stock of Finished Goods Accounts Receivable Cash Balance 101,247
51,291
34,194
17,097
348,021
615,98 1
491,21 9
367,575
70
348,021
615,98 1
491,21 9
367,575
1,050
1,050
1,050
1,050
TOTAL ASSETS
170,685
400,362
651,22 5
509,36 6
368,625
Owners' Equity Capital Accumulated Profit 81,185 333,236 606,47 5 606,47 5 486,99 0 486,99 0 368,625
81,185 Long Term Liabilities Loan Balance Hire-Purchase Balance 89,500 Current Liabilities Accounts Payable 89,500
333,236
368,625
67,125
44,750
22,375
67,125
44,750
22,375
170,685
400,362
651,22 5
509,36 6
368,625
71
0 FINANCIAL PERFORMANCE
Year 1
Year 2
Year 3
Year 4
Year 5
PROFITABILITY Sales Gross Profit Profit Before Tax Profit After Tax Accumulated Profit 270,695 219,659 112,756 81,185 81,185 541,390 455,556 350,072 252,052 333,236 573,873 483,863 379,498 273,239 606,475 0 (16,238) 0 (16,238)
LIQUIDITY Total Cash Inflow Total Cash Outflow Surplus (Deficit) Accumulated Cash 382,571 281,324 101,247 101,247 541,390 294,616 246,774 348,021 573,873 305,913 267,960 615,981 0 124,763 0 123,644
SAFETY Owners' Equity Fixed Assets 81,185 68,388 333,236 51,291 606,475 34,194 486,990 17,097 368,625 0
72
101,247 89,500 0
348,021 67,125 0
615,981 44,750 0
491,219 22,375 0
367,575 0 0
FINANCIAL RATIOS Profitability Return on Sales Return on Equity Return on Investment Liquidity Current Ratio Quick Ratio (Acid Test) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 30% 100% 48% 47% 76% 63% 48% 45% 42% 48% -25% -24% #DIV/0! -32% -32%
BREAK-EVEN ANALYSIS Break-Even Point (Sales) Break-Even Point (%) 50% 136,543 25% 134,915 23% 133,632 #DIV/0! 0% #DIV/0! 0%
73
APPENDIX
74
75
76
77
78
BORANG SSM
SURUHANJAYA SYARIKAT MALAYSIA PermohonanKelulusanNamaPerniagaan (TiadaBayaranDikenakan) Sayamemohonuntukmenggunakansalahsatunama-namaperniagaan di bawah : (a) (b) (c)
* NamadanAlamatPemilik / Pekongsi * No. KadPengenalan&Warna (Gunakanlampiran lain jikapemiliklebih 3 orang) (a) Nama : Baru: Alamat :... Lama: (b) Nama :. Baru:. Alamat: Lama: . (c) Nama :.. Baru:. Alamat: Lama: . *Jenisperniagaandijalankan : ................................................ .......................................................... ............................................................................................... *Tarikh: . *TandatanganPemohon: Nama :
79
No. K/P : # No.Rujukan : # No.Rujukan : # Catatan: ............................. .. Tarikh : # () PenolongPendaftarPerniagaan + Silalihatsyaratkelulusan di mukasebelah. * Pemohonhendaklahmelengkapkanruangan-ruanganini. # Ruangan ini dibiar kosong
80