Business proposal in Management Accounting,

Delish Fresh For numerous health benefit

Delish Fresh

Prepared by:Md Sajal islam

Company BackgroundThe Delish Fresh (DF) is a beverage

merchandiser. DF provides beverages in a convenient and time-efficient way. Its also offers variety type of beverage such as mineral water,

milk, and juices. DF also provides delivery service within the sale area to attract more customer to

use our services. Our main focus is keep everyone healthy.

Our Product

Mission

To strengthen relationship

between brotherhood

Keep people healthy

Involve ourselves in real business

To generate Halal profit according to

Shariah vision

To gain knowledg

To gain confident in

business

To gain experiences

Target Markets

StudentsLocal International

LecturersStaffIIUM community

Operation

Every Mahallah Door to Door Lecturers room By Order

AdvertisementFacebook Page Poster

Product Cost(Direct Material)

Products Quantity Price Per Unit(RM)

Total Price(RM)

Mineral Water 1.5 L 228 pcs 0.70 159.60

Dutch Lady 120 pcs 1.25 150.00

Yeo’s (Packet Drinks)

120 pcs 0.65 78.00

Merchandise inventory 468 pcs 387.60

Plus: Transportation 20.00

Minus- Ending inventory

7pics Dmw*0.70 (4.9)4pics DL* 1.25(5)

4pics YO * 0.60(2.4)12.30

Cost of Goods sold 395.30

Unit Per CostMineral water

Dutch Lady Yeo’s

Variable cost 0.70 1.25 0.65

Transportation per unit 0.04 0.04 0.04

Fixed cost per unit 0.10 0.10 0.10

Total unit per cost 0.84 1.39 0.79

CVP Analysis

BeveragesSelling Price

(RM)

Unit Variable Cost(RM)

Unit Contribution

Margin

available of

Beverages per

month

% of Beverage

s

Break-Even point

(Units)

Mineral Water 1.5L 1.50 0.74 0.76 228 48% 39

Dutch Lady (packet drinks)

1.50 1.29 0.21 119 26% 21

Yeo’s (packet drinks)

1.20 0.69 0.51 119 26% 21

Break-even point =Fixed Exp / WACM = 45 / 0.553 =81 Units

Fixed Expenses

Amount (RM)

Salaries 40.00

Advertisement 5.00

Total 45.00

Fixed cost

WACM= (0.76*48%)+(0.21*26%)+(0.51*26%) =0.553

Sales Budget

Week 1

Week 2

Week 3

Week 4Mineral

waterDutch Lady

Yeo’s Mineral water

Dutch Lady

Yeo’s Mineral water

Dutch Lady Yeo’s

Mineral water

Dutch Lady

Yeo’s

Budgeted sales (unit)

48 24 24 55 28 28 60 32 32 65 35 35

Selling price per unit (RM)

1.50 1.50 1.20 1.50 1.50 1.20 1.50 1.50 1.20 1.50 1.50 1.20

Total72.00 36.00 28.80 82.50 42.00 33.6 90.00 48.00 38.40 97.50 52.50 42.00

Purchases Budget Week 1 Week 2 Week 3

Week 4

Mineral water

Dutch Lady

Yeo’s Mineral water

Dutch Lady

Yeo’s Mineral water

Dutch Lady

Yeo’s Mineral water

Dutch Lady

Yeo’s

Sales in units

48 24 24 55 28 28 60 32 32 65 35 35

Add: Ending Inventory

6 3 3 6 3 3 7 4 4 7 4 4

Total units needed

54 27 27 61 31 31 67 36 36 72 39 39

Less : Beginning Inventory

0 0 0 6 3 3 6 3 3 7 4 4

Unit to be purchased

54 27 27 55 28 28 61 33 33 65 35 35

Note: ending inventory to be equal to 10% of the following week budgeted sales. units

Cash Receipt BudgetBeverages Week 1 Week 2 Week 3 Week 4

Mineral water

72.00 82.50 90.00 97.50

Dutch Lady 36.00 42.00 48.00 52.50

Yeo,s 28.80 33.60 38.40 42.00

Total 136.80 158.10 176.40 192.00

Note: All sales are in cash

Beverages Week 1 Week 2 Week 3 Week 4

Mineral water

37.80 38.50 42.70 45.5

Dutch Lady 33.75 35.00 41.25 43.75

Yeo’s 17.55 18.20 21.45 22.75

Total 89.10 91.70 105.40 112.00

Cash Disbursement Budget

Note: All Purchases are in cash

Cash BudgetWeek 1 Week 2 week 3 Week 4

Capital 150.00 180.70 231.10 286.10

Cash collection 136.80 158.10 176.40 192.00

Total cash available

286.80 338.80 407.50 478.10

Less:purchases 89.10 91.70 105.40 112.00

Transportation 5.00 5.00 5.00 5.00

Salaries 10.00 10.00 10.00 10.00

Advertisement 2.00 1.00 1.00 1.00

Cash Available 180.70

231.10 286.10 350.10

Delish FreshBudgeted Income Statement

For Ending Of month November

Items (RM)

Sales Revenue 663.30

Less: COGS 395.30

Gross Margin 268.00

Other Exp: Salaries 40.00

Advertisements 5.00

Dividend (223*40%) 89.20

Orphan Fund (223*10%) 22.30

Net Income 111.50

“A journey of a thousand miles begins with a single step.”

8 November 2013

Q & A(NOTE: No chocolates for this)