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Contents
Executive summary ....................................................................................................................................... 1
Analysis & Main Body ................................................................................................................................. 3
Mission Statement ..................................................................................................................................... 3
Product overview ...................................................................................................................................... 3
Nutrition- Vitamins and minerals ................................................................................................................. 4
Premises .................................................................................................................................................... 4
SWOT Analysis ........................................................................................................................................ 5
Strengths ....................................................................................................................................................... 5
Key issues ................................................................................................................................................. 6
Personnel Planning .................................................................................................................................... 6
Organogram .............................................................................................................................................. 8
Financial Forecasts .................................................................................................................................... 9
The figures stated in the following charts are subject to changes in respects- ...................................... 9
Pre-business and initial costs ................................................................................................................ 9
Possible overhead expenses for the first year ..................................................................................... 12
Records ................................................................................................................................................... 12
Supporting documents ............................................................................................................................ 13
Marketing plan ........................................................................................................................................ 18
References: .................................................................................................................................................. 21




Executive summary
Agriculture is the less preferred industry for the country because of its less profitability. Again
we got shortage of cultivable land. To run a profitable business within this industry and with

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shortage of land is a challenge. AAQ HOLDINGS LIMITED specialized in Food Beverage &
Tobacco takes the challenge and come with a new idea and a new system, which is very
profitable as well as less land consuming.
After analyzing the industry, we move forward for farther analysis of the potential market. We
found significant growth rate of the market each year in spite of the high price (Kotler &
Armstrong 2010). And we put our target on both business and consumer market. The
comprehensive research also demonstrates poor competition in the sector.
Our operational plan can only produce strawberry and add value to it but we need to deliver the
fruit and communicate the value. To make this happen we have formulate a marketing plan so
that we can understand what our consumers need, create a channel to place the product within
the range of our customers, communicate the massage of our quality and caring attitude for the
customer to motivate them to buy and develop a system to hear from our customers (Gitman &
McDaniel 2004). For the financial forecasts, the figures are on the basis of assumption
considering the current financial and capital market. The financial plan developed for the
duration of 12 months includes all the possible expenditures.
The AAQ HOLDINGS LIMITED wants the maximum utilization of its Strength to grab the
maximum Opportunities and work out on Weaknesses to reduce the possibility of Threats. There
are several risks we have identified as well as alternative ways to reduce the identified risks.
All our plans will remain only plan, if a proper human resource strategy is not made. We require
41 personnel in different levels of management. The founding entrepreneurs will hold the
position of top executive of the departments (Gitman & McDaniel 2004).
Nothing is so easy in the world, hence in our business. But we got great opportunities and we
will stick on to it unless make the break through.

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Analysis & Main Body
Mission Statement
We envision making this rare fruit a true peoples fruit of the country. We are consciously
concerned-
To be the top strawberry producer and to do so we smash the conventional system of
horizontal farming and launch vertical cultivation system, that can produce five (5) times
more than that of horizontal cultivation.
To make strawberry available to the potential customer.
Bringing different types of crop within the range of vertical farming.

Product overview
Key Product: Strawberry
AAQ HOLDINGS LIMITED is a well established company with a strong network of customers,
suppliers and a history of reputation (Kotler & Armstrong 2010). Therefore the product gets a
competitive advantage in the fields of marketing and promotion, though there is little
competition from the rivals. The followings are the general facts and ingredients available in the
product:
General Facts
Color Weight Taste
Red

19/20 each

Sweet with small amount of
sourness






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Nutrition- Vitamins and minerals


Minerals Vitamins
Calcium, Ca mg 20 Vitamin C,
ascorbic acid
mg 82
Iron, Fe mg 0.55 Thiamin mg 0.03
Magnesium, Mg mg 14 Riboflavin mg 0.10
Phosphorus, P mg 27 Niacin mg 0.33
Potassium, K mg 240 Pantothenic acid mg 0.49
Sodium, Na mg 1.44 Vitamin B-6 mg 0.09
Zinc, Zn mg 0.19 Foliate g 25
Copper, Cu mg 0.07 Vitamin B-12 g 0
Manganese, Man mg 0.42 Vitamin A, IU IU 39
Selenium, Se g 1.01 Vitamin A, RE g RE 4.3
Vitamin E mg ATE 0.20


Premises
AAQ HOLDINGS LIMITED for this purpose will hold office in its headquartering along with
four (4) zonal offices for sales and marketing. It will require a place for research and
development regarding the strawberry.
For the cultivation of strawberry this need 3 acres of land in the suburb which is to be leased for
10 years at the beginning of the farming (Kotler & Armstrong 2010). Later on the cultivable land
should be expanded to 10 acres.
In the harvesting season this requires a godaon with specific facilities and the companys existing
storage system can be used for the purpose (Gitman & McDaniel 2004).

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SWOT Analysis
Strengths
Vertical and Modern technological technique for cultivation to produce almost 5 times
more strawberry
Organic cultivation system
Sound financial background
Use of existing transportation and storage system
Less human resource requirement for operation

Weakness
Lack of experience about vertical cultivation and strawberry farming
High setup cost
High maintenance cost of machineries
Too much care sensitive

Opportunity
Completely new product in local market
Fast growing market demand
Arrival of new cultivation technology
Availability of raw material
Increasing income level of people
To grow under a well-known brand

Threats
Low level of knowledge and lack of public perception about strawberry
High demand of other fruits
Lack of skilled labor for modern cultivation system
Highly perishable fruit

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Key issues
Drawn from the SWOT analysis, the significant issues for AAQ HOLDINGS LIMITED are:
To grow under a well-known brand
Low level of knowledge and lack of public perception about strawberry
Fast growing market demand
Lack of experience about vertical cultivation and strawberry farming
Sound financial background

Personnel Planning
Personnel requirement: Our organizational structure will be flat in terms of managerial
organogram as shown below. The selected will act as the directors of different level of the
management. Experienced and qualified personnel from various sources will also be recruited
(Kotler & Armstrong 2010).
Recruitment: AAQ HOLDINGS LIMITED will hire some expert on organic food processing
and cultivation. These personnel will be from various areas of expertise, for instance from
agricultural universities, where experiments are going on (Gitman & McDaniel 2004). Experts
will also contribute to the techniques of packaging, preservation and ensuring good quality.

Training: There are various departments and training requirement is not same for every levels.
So we will follow categorical training strategy for every functional level.

Levels Training need Training experts
Cultivation level Knowledge about
vertical farming
Active experience
about organic
Personals engaged in
experiments about
vertical farming
Personals working in

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cultivation
Required information
for strawberry
plantation
horticulture department
Personals with
knowledge of
strawberry like Dr.
David Karmen from an
agricultural university.
Maintenance level A comprehensive practical
experience about maintaining
garden, air conditioned storage
system and other accessories.
Joint collaboration with system
developer to train our worker
by their experts
Packaging level As strawberry is very
sophisticated fruit, it requires
very careful handling and
packaging needing training.
Personals got experience in
fruits packaging system
















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Organogram






AAQ HOLDI NGS LI MI TED
Director
Marketing
Promotion
Sales and
Supply
Director
Production
Director
Finance
Director
HR
Cultivation Maintainence

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Financial Forecasts

The figures stated in the following charts are subject to changes in respects-
Pre-business and initial costs

Items of Costs Amount ($)
Travel 1500
Phone, fax, letters, copying 500
Legal fees 1000
Accounting Fees 600
Consultants 1500
Business planning 100
Market Research 2500
Publications 400
Initial promotion 1500
Wages 4000
Opening stock (seeds) 3000
Leasing costs:

Legal costs 300
Stamp duty 100
Rent in advance 30000
Stationary and office supplies 1200
Statutory charges:

Licences 2000
Permits 1200
Registrations 1000
Subscriptions to publications 300
Insurance premiums:


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Property damage 1000
Vehicle damage 800
Personal disability 2000
Professional indemnity 2000
Total 58500



Capital costs

Items of Costs Amount ($)
Training 12000
Office equipment:

Desks 4000
Chairs 1500
Computers, printers 1500
Fax, phone system 500
Vehicles 10000
Plant and machinery:

Purchase price/deposit 7000
Delivery 400
Installation/commissioning 450
Business Structure:

Registration 2000
Professional fees 2500
Trademark/design/patents:

Registrations 1800
Patent solicitor fees 1000

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Total capital costs: 44650

Operating Costs
Items of Costs Amount ($)
Rent 14000
Wages 9850
Staff amenities 4540
Advertising 12000
Replenish stock 3400
Maintenance and repairs 5000
Sales tax 30% of sales
Payroll tax 20%of sales
Bank charges 1000
Capital repayments 25000
Interests 500
Lease payments 2000
Commissions 3%of sales
Freight 860
Motor vehicle expenses 5000
Entertainment 1600
Travel and accommodation 1420
Insurance premiums 3800
Accounting fees 2500
Legal fees 1000
Total operating costs 65970


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Possible overhead expenses for the first year

Items of Costs Amount ($)
Rent 6500
Outgoings 1400
Interests 2000
Motor vehicle expenses 5000
Advertising and promotion 5200
Lease payments 16300
Insurance payments 3800
Accounting fees 1200
PAYG TAX

Legal fees 1500
Staff amenities 1500
Entertainment 2000
Travel and accommodation 3200
Total: 49600

Add up the first year overhead expenses = $49600
Add pre-business and initial costs = $58500
Total overheads for the first business year = $108100
Records
AAQ HOLDINGS LIMITED will involve in preparation of financial analysis once in the
beginning (based on estimation) of the business and a similar one in the pre-cultivation period
which should contrasted in respect of costs & expenditures in actual. For this the following
particulars and books of accounts are to be maintained (Kotler & Armstrong 2010):

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1. Cash Book
2. Vouchers and Cash memos
3. Cost sheet for strawberry plant in respect of material, labor and overheads
4. Employee details and compensation statement
5. Statement for capital expenditure
6. Annual Credential Report (ACR) for individual employees
7. Other legal and statutory records and books of accounts


Supporting documents
The following documents have been prepared as a support to the business plan for AAQ
HOLDINGS LIMITED

AAQ HOLDINGS LIMITED
CASH FLOW AS OF (DATE)
Inflow and Out flow 1
st
year 2
nd
year

1.

Funds Provided By -
Operating income
Cash in hand from last year
Bank loan
Dividend and interest
income
Invested capital
Other

Total Funds In








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2.

Funds Used For-
Cost of goods acquired
Sales, general, and
administration
Interest expense
Taxes
Other
Buildings and equipment
Long-term debt reduction
Distributions to owners

Total Funds Out







3.
NET CHANGE IN CASH
POSITION (Total Funds in
Total Funds Out)




4.
Changes by Account


Changes in Liquid Assets-
Cash
Investment Portfolio
Other

Total Changes

5. NET CHANGE IN CASH
POSITION (Total Funds in
Total Funds Out)


AAQ HOLDINGS LIMITED

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INCOME STATEMENT AS OF (DATE)
1
st
year 2
nd
Year
Revenue from sale


Gross Revenue

Cost of goods sold
Other direct cost

Gross Profit

Sales, general and administration
Depreciation expenses
Lease amortization
Other expenses

Operating Profit

Dividend and interest income
Interest expense (14%)
Other

Profit before Taxes

Taxes (37.5%)

Net Profit






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AAQ HOLDINGS LIMITED

Assets

1
st
year
1. Current Assets
Cash
Investment portfolio
Accounts receivable
Inventors
Prepaid expenses
Other

Total Current Assets

2. Fixed Assets
Land
Buildings
Equipment
Other
Accumulated depreciation

Total Fixed Assets

3. Intangibles (good will, patents)

4.

Total Assets



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Liabilities and Owners Equity
5. Current Liabilities
Accounts Payable
Accrued expenses payable
Other

Total Current Liabilities

6. Long-Term Liabilities
Business Loans
Bank Mortgages
Other

Total Long-Term liabilities






7. Owners Equity
Invested Capital
Accumulated retained earnings

Total Owners Equity


8.

TOTAL LIABILITIES and EQUITY




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Marketing plan

Sales and marketing
The core concern of our sale and marketing plan is to communicate and deliver the quality
strawberry to our consumers. Our marketing strategies are based on meeting the needs of existing
and future consumers (Kotler & Armstrong 2010). We will do this through leveraging internal
and external business strengths and understanding the competitive environment. All marketing
strategies work toward supporting our mission statement and realizing our stated goals.
Our marketing strategies fall into these three categories:
1. Revenue diversification, including mass consumers and organizational specialization.
2. Fixed retail price structure focus.
3. Marketing awareness training.
Distribution
The objective of our distribution system is to deliver our value to our customer in most effective
and efficient way. We will follow different approach to satisfy different segments.
To mass consumer: To deliver value to our consumer market, we will build partnership
with various departmental stores initially then we will expand our value delivery
network.
To business buyers: We will distribute our strawberry directly to the business users. Our
delivery agent will contact with various food processing store directly.

Mass Consumer Market

Product Product



Final
consumers
Departmental
store
AAQ
HOLDINGS
LIMITED

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Business Market

Product

6.3: Promotion and advertisement

AAQ HOLDINGS LIMITED will promote its product by using two integrated approach.



Advertisement: We will initially advertise our product in TV channels broadcasted by
local TV network provider to reach only market around the capital city. We will also
place our advertisement in various publications of universities by patronizing them
(Kotler & Armstrong 2010). Road crop identification sign (large image of Strawberry
along with easy to read letterings) beside the highways and roadways will also be placed
for advertisement.
ADVERTISEMENT
On air
broadcasting
(Media coverage)
Road Crop
Identification Sign
Billboard
placement
PROMOTION
Recipe contest
Health awareness
creating campaigns
Food processing
bakery

AAQ HOLDINGS
LIMITED

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Promotional campaign: As strawberry helps to reduce the risk of cancer, so we will
launch programs to raise awareness about cancer. This will help to identify the
importance of strawberry as well as build a good brand image of AAQ HOLDINGS
LIMITED. Annually we will organize a contest of food prepared by strawberry. These
campaigns are initiated to make people aware about strawberry.
Customer service
There is only one boss that is The Customers. We will work jointly with our channel partners
to provide our customer maximum service. In every store, where our product is available, there
would be a service cell, operated by the store, to communicate directly with customers to know
their experience.

This is not a very easy task to plan for a business. Any business may be of various kinds. All the
business is not same in nature (Gitman & McDaniel 2004). The nature and type of the business
will affect the preparation stage of the business. In some cases the preparation stage is very
difficult and in some stage it is very simple. In case of agro based business the preparation stage
deals with ensuring the proper supply of raw materials and other issues. In this planning stage
we did that (Kotler & Armstrong 2010).







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References:
1. Kotler, Philip & Armstrong, Gary, 2010, Principles of Marketing, 13
th
edition, Pearson
education Limited, Australia
2. Gitman L. J & McDaniel, 2004, The Future of Business, 5
th
edition, South Western
College Publishing.
3. Approaches to Consumer Values: The List of Values (LOV) and Values and Lifestyle
Segmentation (VALS). Journal of Consumer Research, 13: 203223
4. Robbins S. P & Judge T. A, 2011-2012, Organizational Behavior, 13
th
edition, Pearson
Education International.
5. Cosmas, S.C. (1982). Life styles and consumption patterns. Journal of consumer
research, 8: 4355.
6. Hansal, S. (2001). Advertising and marketing strategies: a lifestyle approach. New
Century Publications
7. Smith, W. (1956). Product differentiation and market segmentation as alternative
marketing strategies. Journal of Marketing, 21: 38.
8. Xiaoyan Yang. (2003). Puzzle-solving of Chinese women consumer behavior theories.
9. Arabie, P. and Lawrence, J.H. (1994). Cluster Analysis in Marketing Research. In
Advanced Methods of Marketing Research, R.P. Bagozzi ed. Oxford: Blackwell, 169
189.