ENT300 Business Proposal Jeruk madu tip top

JERUK MADU TIP TOP ENTERPRISE 1 | P a g e

1.0 NAME OF COMPANY

The name of this company is JERUK MADU TIP TOP is the official sales and marketing for the

high quality and the most reliable pickles among Malaysia market. The significance for the name

of JERUK MADU TIP TOP as our company name is, Jeruk Madu represent the product that we

sell. This is because to make people easy to recognise our company and easy to remember.

Tip Top is symbolized of high quality. We are believed that quality is the most important aspect

in our company and for sure quality is more important than quantity. We want our potential

customers to satisfy with our product and can be our loyal customers.

1.1 NATURE OF BUSINESS

JERUK MADU TIP TOP is under food sector and the reason why we choose this sector as our

main business is because we believe Malaysia has the capacity and potential to become a

market leader in this sector.

1.2 INDUSTRY BUSINESS

In Malaysia, this sector accounts for about 10% of Malaysia manufacturing output. Processed

foods are exported to 80 countries, with an annual export of more than RM5 billion (USD 1.3

billion) which amounts to two-thirds of the total exports of over RM10 billion. Although the export

performance of this sector has doubled over the last ten years, Malaysia continues to be a net

importer of food products with annual imports of more than RM12 billion (USD3.2 billion). As the

food processing industry plays a key role in the economy, government support will continue to

encourage and nurture operators with the aim of increasing exports, replacing imports and

adding value to product. The Industrial Production Index in Bank Negara June 2007 statistical

bulletin showed an increase of 16.2% in production of the food manufacturing industry for the

first quarter of 2007 (compared to the previous corresponding period). The growth of the

manufacturing sector in general, is expected to continue to be export led with the share of

resource-based exports anticipated leading to increasing consumption of imported food and

beverages from western countries. Today, Malaysia provides a significant pool of active

consumers who will continue to modernist their eating habits, leading to increasing consumption

of imported food and beverages.


1.3 LOCATION OF BUSINESS

Our shop is located at whereas our office is at . It is next to HSBC Bank, Home-Mart, Tesco

Hypermarket and McDonalds. The reason why we choose this location is because it is strategic

and has easy accessibility and well connected via linked to major highways such as KL-

Seremban Highway, AMJ Expressway and Ayer Keroh Expressway. Moreover, investor in part

of Melaka Tengah New Golden Triangle is a thriving market of Bandar Cheng can expect a

ready market of high growing population residents with cash to spend in this area. With our shop

lot facing the highway, we stand to gain maximum exposure and publicity. Also, sufficient

parking space and space road for loading goods and entrance giving advantage to us in doing

the business daily either in management or sales perspective.

1.4 DATE OF BUSINESS COMMENCEMENT

The date of our business commencement is on 27th January 2012 and the reason why we

cannot start in 1st January is because the arising of some disputes in registration process of our

business.

1.5 FACTOR SELECTING FRUIT PICKLES BASED BUSINESS

Firstly we are inspired by the success of bumiputra entrepreneur who is Haji Ali who is the men

behind of Jeruk Madu in Penang. Moreover, we want to encourage ex-students who hold

Diploma or Degree from High Education in our country to become entrepreneur and not just

depend in choosing job in public or private sector. Since fruit pickles are popular commonly

among Malaysians and are suitable for every level of community and age so, we do not have to

worry about target market and potential customer. Besides that, we want to change perception

of Malaysian about bad effect of consuming fruit pickles too much. Some said that consuming

fruit pickles too much can lead to cough, cancer and the condition of asthma patient can be

worsen. So, in order to prevent this, we are using preservatives in making fruit pickles is apple

cider which gives no side effects to our consumer.


1.6 FUTURE PROSPECT OF THE BUSINESS

Our expectations for this Jeruk based company for the coming 10 years is that we have stable

and strong management in the company that can generate more profit by not ignoring our

quality. All this can be achieved by opening lots of franchise firstly in Malaysia and next Asia

Pacific market. We also export our product to the most potential Asia Pacific country as such

Indonesia, Thailand, China, Japan to be our global customer because we believe that if all this

been realize we can make from 30%-65% annual return on our investment with the right

location.

We will also introduce lots of new products that will open the eye of Malaysian and the world. We

plan to produce our beverage product line and use the Jeruk as the topping. This 10 years plan

will generate more income for us and also make Malaysia well known throughout the world and

make world believe that Malaysian able to be the best in what they do.


1.7 BUSINESS LOGO

Company Names:

“ TIP TOP”

Explanation:

2. Tip Top - It’s means new and different. Our company is the best of seller at the

Southern State in Malaysia.


Logo Explanation:

Oval Shape

The oval shape is the symbols of our company who are allowing all kind of our customer to taste

our wonderful product. Which means that our product is affordable compare to others Pickels

business company and can buy anywhere at Malaysia state.

Exclamation Mark

The exclamation mark symbol represent our product in the high rate og quality and we sure to

give best satisfaction to our lovely customers until they cannot comment anything about our

product.


Colour Explanation

Green

The green colour is the symbols of our main product which mean we certainly use nature of

fruits.

Yellow

Yellow represents the elegant and unique of our product which may bring satisfaction to

customers when buying our product.

Red

Of course, red colours is the symbols of us which mean the strength of us and our product to be

market at the southern state in Malaysia


1.8 THE PURPOSE OF PREPARING BUSINESS PLAN

A business plan is written document that serves as a blueprint and guide for a proposed

business project that one intends to undertake. There are several purposes in preparing

business plan. Below are the lists of purposes that become the reason why we do the business

plan.

To Allow All Our Team Members To Think In Most Critical And Pratical Way Of The

Business That We Had Chosen Which Is Partnership.

By making the business plan, we can view all the aspect in the most detail manner. In starting

the business, we cannot deny the important of aspects such as finance, marketing,

administrative, operational, etc that relevant in the establishement of a business. In JERUK

MADU we use this business plan to carefuland examine all the details starting from basic things

for example, marketing. We will identified from the beginning who is our target customers, where

is the place that most suitable to market our product etc. Thus it helps us in doing a good

marketing process and showed that an pickles product is a marketable product.

In the business plan each of the aspect mention above were studies in detail way. Thus, this

allowed us to get good understanding about the particular business. Then we can see in a clear

way what steps and actions that we must take the business become realistic and pratical. Not

just information that useless for the strategic plan for the business.

Guidelines for Managing The Business

As been mention above, business plan consists of theory part of each aspect that we need to

master in order to make the venture is profitable. In making the plan become real, plan and

strategies are needed as guideline in making any decision that can affect the business

development from time to time. In JERUK MADU, we see the business plan as primary resource

for us in doing the entire task that occurs in our company.

To Allocate Business Resources Effectively

As a new business or venture, a financial matter is very crucial to be handling in most effective

way. All the resources is quite limited since we a new in the industry and lots of money are

needed in our effort to become a establish partnership in the competitive industry. The business

plan allowed us to make a clear an effective plan on how we will spend our resources in the

most effective manner. This is important to avoid any wasteful of resources such as fixed asset

that we owned is allocate in effective manner.


1.9 BACKGROUND OF COMPANY

Name of company:

Jeruk Madu Tip Top Enterprise

Business Address:

GF , No 80, Jalan Inang 3,Taman Paya Rumput

Utama,76450 Bandar Cheng,Melaka.(Shop)

Correspondence Address:

1F , No 80, Jalan Inang 3,Taman Paya Rumput

Utama,76450 Bandar Cheng,Melaka.(Office)

Website Address:

www.jerukmadutiptop.com

Telephone Number:

06-5560292

Fax Number:

06-5560294

Form Of Business:

Partnership

Main Activities:

Sell and Distribute Fruit Pickles (Food And Beverages)

Date of Business Registration:

1 January 2012

Registration Number:

TR2012/001

Name of Bank:

SME Bank

Bank Account Numbers:

0303-6020-774-058


http://www.jerukmadutiptop.com/

GENERAL MANAGER

Name : Mohd Asrul Bin Mamat

I/C No : 860112-11-5745

Permanent Address : No 28 Taman Selasih, Jalan Sungai Rambai,

70090 Jasin, Melaka

Correspondence Address : 1F No 80, Jalan Inang 3,Taman Paya Rumput

Utama,76450 Bandar Cheng,Melaka.

Email Address :[email protected]

Date of Birth :12.01.1986

Age : 26 years old

Marital Status : Engaged

Academic Qualification : UiTM B.B.A ( Hons. ) in Finance

Course Attended : Business Administration, Entrepreneur Talk

and Kulinary Art

Skills : Well spoken and writing in Malay, English, Mandarin

and Arabic

Creative and Inovative thinker

Risk taker

Experience : 2 years as project manager at Petronas Gas Berhad

Present Occupation : General Manager of JERUK MADU TIP TOP

Previous Business Experience: Manage a own cafe at Mahkota Parade


ADMINISTRATIVE MANAGER

Name : Arif Munawir Bin Khairon Zamani

I/C No : 890501-08-5533

Permanent Address : No 3, Jalan 18, Taman Sg. Petai, 78000, Alor Gajah,

Melaka



Email Address : arifmunawir89@ tiptop.com

Date of Birth :1st May 1987

Age : 25

Marital Status : Single

Academic Qualification : Degree and diploma holder in Human Resources

Management from UiTM Shah Alam

Course Attended : Human Resource by MARA and TEKUN

Skills : Goods commands in Malay, English and Mandarin, both

written and spoken

Experience : Minimum 3 years experience of working at Sime Darby

Properties Bhd

Present Occupation : Administration Manager

Previous Business Experience: Human Resources Junior Manager


FINANCIAL MANAGER

Name : Muhamad Kamil Hadi bin Daud

I/C No : 861216-12-5125

Permanent Address : No 21, Lorong 6, Taman Rembia Perdana, 87000,

Alor Gajah, Malacca



Email Address : kamilhadi92@ tiptop.com

Date of Birth : 16 december 1986

Age : 26 years old

Marital Status : Engaged

Academic Qualification : Diploma in Business administration and Degree in

Finance from UiTM Shah Alam

Course Attended : Financial training in Bank Negara Malaysia

Skills : Good in Bahasa Malaysia, English, and good in

computer

Experience : 3 years experience in CIMB Bank

Present Occupation : Finance Manager

Previous Business Experience: Finance Executive.

Join venture in food retail


OPERATION MANAGER

Name : Muhammad Hanif Bin Mohd Hambali

I/C No : 850309-14-5761

Permanent Address : No 21, Lorong 8, Jalan makan orang, Taman Paya

Rumput, 87000 Melaka.



Email address : [email protected]

Date of Birth : 09 March 1985

Age : 28 years old

Marital Status : Married

Academic Qualification : Bachelor in Operation Management UiTM

Diploma in Business Studies (Insurance) UiTM

Course Attended : Course of Operation Administrative by MARA,

Entrepreneurship Course by MITI

Skills : Highly expert in running the business

Good in communication skill

Experience : 3 years of business experience

Present Occupation : Operating Manager of Jeruk Madu Tip Top Enterprise

Previous Business Experience: Seller of night market

Seller of fruit pickels at Pasar Tani


ASSISTANT MARKETING MANAGER

Name : Ahmad Fariz Petra bin Amiroz

I/C No : 870227-08-5013

Permanent Address : No 5, Jalan Tembikai, Taman Paya Emas,

87000, Melaka.



Email Address : [email protected]

Date of Birth : 27-02-1988

Age : 26 years old


Academic Qualification : Bachelor In Marketing Management UiTM

Diploma In Accounting UiTM

Course Attended : Marketing Course by MATRADE

Skills : Good in communication skills,

Highly expert in promoting product.

Experience : 2 years of Business Experience

Present Occupation : Marketing Manager of Jeruk Madu Tip Top Enterprise

Previous Business Experience: Manager Multi Level Marketing (Monavie)

Promoter Broadband (Maxis)


ASSISTANT OPERATION MANAGER

Name : Muhammad Saffuan Ismail

I/C No : 901018-12-3381

Permanent Address : No 282 Lorong 8 Taman Lendu Bakti



Email Address : saffuanismail@ tiptop.com

Date of Birth : 18 October 1990

Age : 22 years old

Marital Status : Single

Academic Qualification : Diploma in Operation Management

Course Attended : Entrepreneurship Course by MITI

Skills : Great communication skills (English & Bahasa),

Good operation planner

Experience : One year experience as Junior Operating Manager in

Ayamas corporation factory

Present Occupation : Operating Asisstant Manager of Jeruk Madu Tip Top

Enterprise

Previous Business Experience : Shareholder in Grape best product


MARKETING MANAGER

Name :Aimi Fadhilah binti Abd Rahman

I/C No :880703-01-5842

Permanent Address : No 9, Jalan Kemboja 1, Saujana Utama 2, Sg. Buloh

Country Resort, Sg. Buloh, 47000 Selangor Darul Ehsan



Email Address : aimirahman@ tiptop.com

Date of Birth :3rd July, 1988

Age : 25 years old


Academic Qualification : Bachelor in Marketing, Hons

Course Attended : Marketing Course by MITI

Skills : Multi language, good communication skills, IT literate

Experience : 3 months of marketing advisor

Present occupation : Marketing manager of Jeruk Madu Tip Top Enterprise

Previous business experience: Have own drinking product which is Grape Best



2.0 ADMINISTRATION PLAN

Administration is the most important thing when open up a business. It is to ensure the business

run smoothly. The performance, growth and survival of the business depend on managerial skills

and capabilities. The manager should have the administration function such as planning,

controlling, organizing, and leading the company. The task of administration manager is to set

the employee’s salaries, protect the employee’s welfare compensation and fringe benefits,

recruiting, provide the furniture and fitting in the office to ensure the employee comfortable

working environment. The administration task also including plan and set the objective or goals

of the business and ensure the company achieve the goals that have been set successfully. The

administration also has to arrange the organizational structure, do a working schedule, and

calculate all budgets relating to administration department.

Besides, the administration also responsible to ensure the partnership and the employees get

the acceptable salaries like stated in the agreement and take care about employee welfare such

as SOCSO, EPF, bonuses and leaves such as medical leaves, emergency leaves, maternity

leaves and annual leaves. Thus, in Jeruk Madu Tip Top we see administration function as a vital

task where it compresses all the elements to make sure the effectiveness in terms of performing

organization activities. Our company, Jeruk Madu Tip Top, which will focus in distribution and

selling of fruit pickles, see that Malaysian demand on fruit pickles are dramatically increases day

by day. By looking this as business opportunity, we chose to create this company that not only

focusing in domestic demand but also create new products from the fruit pickles that can give

varieties of choices to the customer.


2.1 VISION

To become another one of the bumiputra company that produce products and services

that can fulfilled the want of the customer thus become one of the monopolist of the

industry by open up more of our franchise in Malaysia.

Jeruk Madu Tip Top will strive in creating an efficient and effective in terms of the

operation management and becoming a multinational company in 10 years from the date

it establish.

2.2 MISSION

Our mission is to get more profit by supplying different kind of fruit pickles in whole

Malacca area and widen our territory to all over state in south of Malaysia such as Johor,

Selangor, and Negeri Sembilan.

Efficient in term of handling the operation of administrative that occurs to avoid waste.

Especially, when it involved with financial resources, labor, equipment and capital that we

have invested.

We also will alert and aware regarding the feedback from the customers. We believed

that this is a medium where we can improve and upgrade the products and the services

by time to time.


2.3 OBJECTIVE

Our objective is to ensure the business is running smoothly according to the business plan

through planning, organizing, leading and controlling from the Administration Department. From

that, our business will run effective and efficient because we have a schedule to do the task,

duties and responsibilities.

Other than that, to ensure our business is easy to understand by the partner and workers. It is

because, when Administration Department have a organizational structure, our partner and

workers are easy to understand from whom they need to submit the report and foe whom they

need to refer if have any problems.

Lastly, is to make our business looking more attractive. It is because the Administration

Department has their own allocation to purchase anything but it must relate with the

Administration Department. Administration Department cannot over expense, if that happen it

will lead loss to the business. By having Administration Department, it can control and manage

expenses made by Administration Department.


2.4 ORGANIZATIONAL DEPARTMENT

POSITION JOB DESCRIPTION To form the objectives, planning strategies and monitor the


MOHD ASRUL MAMAT

ARIF MUNAWIR KHAIRON ZAMANI

MUHAMMAD KAMIL HADI DAUD

MUHAMMAD HANIF HAMBALI

MUHAMMAD SAFFUAN

ISMAIL

AIMI FADHILAH ABD RAHMAN

AHMAD FARIZ PETRA AMIROZ

GENERAL MANAGER

organization policies and also as mastermind in an

organization.

To plan and monitor the strategic progress of the business

To maintain good communications skill and relationship

government, private sector, customer and also financial

institution.

Ensure all activities to run smoothly using the proper

procedure.

Able to cooperate and interact with people.

ADMINISTRATION MANAGER

To carry out interview for workers and to evaluate the

workers performance.

Ensure that all the business objective will be achieve.

To plan administration system and ensure it become

efficient and effective.

Help the general manager manage and plan systematic

management.

MARKETING MANAGER

To identify the marketing target, current market and

determine the strategy which is suitable to be used.

To prepared marketing analysis and observe the strategic

location to expand the business.

Doing consistent promotions ensure the sales reach the

objectives.

To find out the steps and effort needed to be done

systematically to smoothly increase in the sales.

2.5 JOB DESCRIPTION

Arrange the set of services and education that will be offer.

To ensure the flow stock runs smoothly without having any


OPERATION MANAGER shortage in the supply stock.

To ensure the quality of product.

Plan out the program that will be done

FINANCIAL MANAGER

Prepared cash flow, trading profit and loss account and

also the balance sheet for the company.

To manage all financial management.

To handle the administration, operations and marketing

expenses in order for the business to be financially stable.

Responsible to the entire activities that involves the

company finance.

LABOUR WORKERS

Loading and unloading stocks.

Packaging products.

CASHIER

Manage daily sales transactions.

Manage and arrange stock at premise.

DRIVER

To deliver the product to the customer by company’s

vehicle.

2.6 POSITION AND NUMBER OF STAFF

POSITION NUMBER OF STAFF


General Manager 1

Administration Manager 1

Marketing Manager 1

Marketing Assistant Manager 1

Operation Manager 1

Operation Assistant Manager 1

Financial Manager 1

Labor Worker 3

Cashier 3

Driver 1

TOTAL 14

2.7 JOB SPECIFICATION


POSITION JOB SPECIFICATION

GENERAL MANAGER

A degree and or diploma holder in business,

marketing and management from UiTM or other

university.

Minimum 5 years experience in management

position.

Experts in planning, leading, managing and

controlling.

Good commands in Malay and English.

Good computer knowledge and skill.

Good interaction in overall level.

ADMINISTRATION MANAGER

Degree or diploma in Human Resource Management

from UiTM or other university.

Minimum 3 years experience of working in the

related field.

Goods commands in Malay and English, both written

and spoken.

Possessed good computer knowledge and skill.

MARKETING MANAGER

Degree or diploma holder in marketing.

Minimum 3 years experience.


Ability to develop marketing plan and strategies.

MARKETING ASSISTANT

MANAGER

Degree or diploma holder in marketing.

Minimum 1 year experience.


OPERATION MANAGER

Degree or diploma holder in operational or

manufacturing management.

Minimum 3 years experience.

Good interpersonal and communication skill and able

to work independently and computer literate.

OPERATION ASSISTANT

Degree or diploma holder in operational

management.


MANAGER Minimum 1 year experience.

Good computer knowledge and skill.

FINANCIAL MANAGER

Degree or diploma in accountancy or finance.

Minimum experience in accounting or financial

management.

High skill in cash flow management and familiar with

micro office.

LABOUR WORKER STPM or SPM level.

Healthy body.

CASHIER

STPM or SPM level.

Experience in public communication.

Good commands in Malay and English

DRIVER

STPM or SPM level.

Having B, D and E licenses.

3 years experience

2.8 OFFICE LAYOUT


Our office located at No 80-2, Jalan Inang 3, Taman Paya Rumput Utama, 76450, Bandar

Cheng, Malacca, Malaysia. The reason why we choose this place is because this area is very

strategic place due to the location which is in Melaka Tengah New Golden Triangle. This new

business hub will be new focus for investors and public since it has easy accessibility well

connected via linked to major highways such as KL-Seremban Highway, AMJ Expressway and

Ayer Keroh Expressway. Furthermore, the location of our premise is next to HSBC Banks,

Home-Mart, Tesco Hypermarkets and McDonalds which already attract people at surrounding

residential area.

Our office is up floor of our shop which including General Manager Room, Administration Room,

Marketing Manager Room, Operational Manager room and Financial Manager Room. We also

do the renovation in our office to ensure our workers feel comfortable. We provide good

condition in our office such as computer, table and chair, sets of sofa and artificial plant. We also

bought fixture and fitting, office equipment, air-conditioner and other to ensure our business

effective, efficiency and run smoothly.

For the processing place, we just provide tinted glass and fan for give good air circulation. It

looks simple because our operation is just to rebranding finish product and then distributes to

other retailer and also sells it at our shop.

The different environment between our office and others is that we provide all randomized

culture environment to feel the comfort at our office and this will give our employees to feel

overwhelm by working harder for our company.


Stairs

LEGEND

Explanation

table

chair

photocopy machine

1 set of sofa

Meeting table


Administration Manager room

General Manager room

Toilet

Financial Manager room

Operation Manager1 & 2 room

Marketing manager1 & 2 room

Meeting room

2.9 MANDATORY BENEFIT

This benefit is very important to our business. It also compulsory gives to the partner and every

staff. This benefit was stated in Employment Act 1955 (Act 265) and regulation.

2.9.1 Employees Provident Fund (EPF)

EPF is compulsory to the employer provided to the every employee which stated in the

Employment Act 1955

Our business will deducted 13% from the employee salary for the contribution.

2.9.2 Social Security Organization (SOCSO)

This benefit is also compulsory gives to the employees. It is because SOCSO give the

protection to the employees from any circumstances like accident before working hour,

during working hour and after working hour.

If any happen to the staff, they may claim from the employer which stated in Employment

Act 1955.

Our business will deducted 2% from the employee salary for the contribution.

2.9.3 Leaves

This benefit also was stated in Employment Act 1955 which the employees may take

leaves for any circumstances which implement by the employer.

Our business provides sick leaves and annual leaves.


2.10 FRINGE BENEFIT

In our business, we also provide to the partner and the staff the fringe benefit. It is to ensure our

partner and staff will be protected and get the benefit. This is some fringe benefit that provided

by our business such as bonus, allowance, annual leave, sick leave, emergency leave, medical

leaves and maternity leaves.

Bonus will give to the partner or staff if they have a good performances in their job. The increase

of the salary will be provided when the business become more consistent and get the profit. For

the annual leave, our business provides for workers work less than 2 years with 8 days, 2 years

until 5 years is 12 days and more than 5 years is 16 days. While for the sick leave we are

provides for workers work less than 2 years with 14 days, 2 years until 5 years with 18 days and

more than 5 years with 22 days. For the emergency leave, we will give the permission to the

staff to leave with the valid reason only such as death, sick, accident and so on.

For the medical leaves any expense will burden by our business if the staff claim for that

particular. The staff should provide the evident such as medical slip. Maternity leaves will be

given to the female staff only. Our business provides 60 days to female staff and she will get the

basic salary. The staff should apply the maternity leaves 4 month before delivery birth.

For the allowance, an allowance would be paid to the workers who work more than certain

number of hours in a month. The allowance paid is RM 2.00 per hour for every additional

number of hours they work.


2.11 WORKING HOURS

DAY TIME

Monday - Friday 8.00 am – 5.00 pm

Saturday (Week 1 and 3) 8.00 am – 2.00 pm

2.12 ORGANIZATIONAL STRUCTURE

The organizational structure can be say as the backbone of the organizational management.

Where, it showed the hierarchy of responsibilities of the organization itself. It is vital to know the

hierarchy because it can show us who is responsible in each of the operation management. That

includes the administration, finance, marketing and operation. It also make the activities of the

organization become smooth and efficient since we have determine which person will handle

which scope of responsibilities and to whom shall that particular staff report for his or her

progress of work.

For Jeruk Madu Tip Top, we decided to use functional organization structure. The main reasons

why we choose this structure are list as below.

It can clearly showed the chain of command that make the flow of work become easier

since we know who in charge for a particular department.

It can help the management team directly tackle the problem that arise due to factors of

we have a representatives for each department that will frequently report the progress of

the department.

It will have the manager focus only one department. This can lead to an effective and

efficient work since the manager will focus only one department.


2.13 REMUNERATION FOR ADMINISTRATIVE STAFF

POSITION NO. MONTHLY

SALARY

(RM)

EPF

CONTRIBUTION

(13%)

SOCSO

(2%)

AMOUNT

(RM)

General Manager 1 2,500 325 50 2,875

Administration

Manager

1 1,800 234 36 2070

Marketing

Manager

1 1,800 234 36 2070

Marketing

Assistant Manager

1 1,800 234 36 2070

Operation

Manager

1 1,800 234 36 2070

Operation

Assistant Manager

1 1,800 234 36 2070

Financial Manager 1 1,800 234 36 2070

TOTAL 7 13,300 1,729 266 15,295


2.14 LIST OF OFFICE EQUIPMENT

ITEM QUANTITY PRICE/PER UNIT(RM)

TOTAL COST(RM)

Printer 1 200 200

Telephone 1 95 95

Fax 1 365 365

Photocopy machine 1 3,688 3,688

Computer 1 2,500 2,500

TOTAL 6,848 6,848


2.15 LIST OF FURNITURE, FIXTURE AND FITTING

NO. ITEM QUANTITY PRICE/UNIT

(RM)

TOTAL COST

(RM)

1 Square table 6 unit 170 1020

2 Office chair 7 unit 60 420

3 Air conditioner 7 unit 2200 15400

4 Executive table + chair 1 set 500 500

5 Meeting table + 8 chair 1 set 1600 1600

6 First aid kit 1 unit 40 40

7 Multipurpose cabinet 2 unit 400 800

8 Dustbin 1 unit 25 25

9 Fire extinguisher 2 unit 130 260

10 Sofa 1 set 999 999

TOTAL 6,124 21,064


2.16 LIST OF STATIONERY

ITEM QUANTITY COST PER UNIT

(RM)

TOTAL

(RM)

A4 paper 5 rim 8.50 42.50

Calculator 5 4.90 24.50

Duster 1 2.00 2.00

Eraser 5 0.20 1.00

File 10 1.50 15.00

Glue 5 1.00 5.00

Marker pen 1 2.50 2.50

Pen 10 1.20 12.00

Pencil 10 1.00 10.00

Ruler 5 0.20 1.00

Rubber stamp 5 2.00 10.00

Stamp Pad 5 7.00 35.00

Stapler 5 1.50 7.50

Total 72 33.20 168.00


2.17 PRE OPERATIONAL BUDGET

ITEM RM

Business license:

Process RM 10

Retail shop RM 100

Processing RM 400

Lighting billboard (20m × 4m) RM 130

Dustbin RM 160

Apron RM 25

Picture RM 3

Patil RM 10

Food handling certificate × 6 person RM 300

Injection book × 6 person RM 30

Injection × 6 person RM 180 1338

Business registration 60

Fire insurance 200

Stamp duties 10

TOTAL 1608

2.18 UTILITIES EXPENSES

ITEM RM

(for 2 months)

Water deposit 100

Electricity deposit 360

Telephone deposit 220

Rental deposit 6,600

TOTAL 7,280


2.19 JERUK MADU TIP TOP ADMINISTRATIVE BUDGET

Items

Fixed Assets

Expenses

(RM)

Monthly Expenses

(RM)

Others Expenses

(RM)

Renovation and

construction

10,000

Office Equipment 6,848

Furniture, fitting and

fixture

21,064

Salaries 13,300

EPF 1,729

SOCSO 266

Water bill -

Electricity bill -

Telephone bill -

Water deposit 100

Electricity deposit 360

Telephone deposit 220

Business Registration &

License

1608

Rental deposit 6,600

Stationery 168

TOTAL 37,912 15,295 8,888



3.0 INTRODUCTION TO MARKETING

Marketing can be defined as a process of exchange activities that takes place between a

business and the customers. It also can be said as the activities that are carried out

systematically to encourage and increase sales of products or services as long as the activities

are in the line with religious and ethical practices.

In a simple word, we can say that marketing is an activity that entrepreneurs used to promote

their products in most efficient and effective ways. In order to do so, the backbone of the

marketing strategies which is four P’s are the main guideline that have been used in a good

marketing strategies.

Marketing also involved with details plan on identifying the market itself. Where, it is a vital thing

to know exactly the market that we wish to enter so that our entering will have a good prospect

in the future. Thus, lead the company to gain profit. Starting with knowing who the targets

consumers are until forecasting the sales that we will own in the future, marketing plan will be

needed in the process.

Thus, we can conclude that practical marketing plan is highly needed to ensure that the overall

of our business plans becomes smooth and easy to implement. To make a good marketing plan,

there are several characteristics that we must critically analysed. The characteristics are listed

below:

1. Define the product concept

2. Identify the target market

3. Determine the market size

4. Identify the competitors

5. Determine the market share

6. Developed sales forecast

7. Developed marketing strategies

8. Preparing a marketing budget


3.1 PRODUCT CONCEPT

Jeruk Madu Tip Top Enterprise, is the company that focusing on the pickles production in the

area of Cheng, Malacca. We will not only focusing on the domestic needs, but we also venture

into others prospect in this industries. This is where we can see that this fruit pickles business

can make a lot of profit due to the demand of this product in the market. Means that in a

thousand of people in this country, there were 60% to 70% of them are interest in having fruit

pickles for their snacks. This is based on our latest research after the questionnaires have been

completed and shows that most of Malaysian love honey fruit pickles. Understanding these

needs and wants of the population in Malaysia, especially in our target population which is the

potential customers in that reside in the Malacca area, we decide to make a business to fulfil this

demands and needs of fruit pickles.

In addition, not only supplying the fruit pickles to the seller and regular customer, we also

expand the business by using the selling method of custom made in order to fulfil customer’s

needs and wants. Event such as wedding, aqiqah or any other special occasion are some

examples of custom made demands. This is recommended to some customers since they have

their own preferences and thus, we provide those services to them. This could be as our

competitive advantage to our company.

In a nut shell, we have a full confident that Jeruk Madu Tip Top Enterprise have a great quality of

product and we also one of the company that distribute honey fruit pickles that provide special or

custom made according to our customer preferences. We can gain the market share if this

business plan is done in effective and practical manner.


3.2 TARGET MARKET

As a newborn in this industry, it is been too difficult for us to identify specific area as our

distribution target for the purpose of distributing and marketing our fruit pickles to the market. As

the target market, that is the essential part in marketing section since it is the target to distribute

our sales. It is important for our company in order to make the proper marketing strategy and it

will becoming more easy to manage and run our business since we have know the market and

customer demands and also to make sure our effort in marketing and distributing had been

successfully satisfy the customer. In ensuring our aim to gain profit in this market, our business

had to focus on the effort of marketing to identify the group of customer, peoples who love

pickles and care for their health.

Thus, in order for us to distribute our product successfully in the market, there are several

strategies we have been identified to make sure that the marketing will run smoothly. The

strategies are known as market segmentation and mass marketing. Market segmentation helps

our company to clarify our product based on geographic and psychographic.

Mass Marketing

Our company applies for a mass marketing which we are not focusing only in certain group as

our target customer because our product is suitable for public which is suitable for any level of

age, lifestyles, genders and personalities. Our fruit pickles are most likely to be as a snack while

doing any activity. For example, customer can eat these pickles while watching television,

listening to music, reading a book or comic, driving, or during any leisure time. So it is our

speciality advantage to promote our product in a public event. For the commencement of our

fruit pickles, we can join in an open events or small events which require a small cost.


Geographic Segmentation

Geographic is a part of our important segment to distribute the market of our product. It will be

easy and suitable for us to take place first in Malacca states and predicted to expand to the

nearest states includes Johor and Selangor. Malacca is the best place because Malacca has a

high demand places for tourist to visit the historical venue and Jeruk Madu Tip Top is a local

food which also will attract those tourists. This also as an opportunity for us as our product ready

to be eating as a snack while travelling and visiting great places in Malacca. As for the

beginning, this will easily make our company to be recognized by other citizen in Malacca and

those tourists.

Psychographic Segmentation

Based on our survey in Malacca, nowadays people really looking for something vast, ready to

eat, unique and come with several taste. For example, during leisure time, people demand to eat

something that is instantly ready. In addition, for wedding ceremonies are often been requested

for petite ‘door gift’ for the guests. The feedback we get means also symbolises that our fruit

pickles are as sweet as the couple of the bride. Thus, with all the information gathered, we could

conclude that our fruit pickles are going to be highly demanded in the market based on our

uniqueness and preferences of our customers.


3.3 MARKET SIZE

Market size refers to the total potential purchase that is expected from the target. The potential

purchase includes purchases of our competitor’s product within the same market.

Based on our estimation, the potential customer that we target consists of five groups: The

calculation market size of honey pickles for each group will be calculated as following:

Market Size of Basic Base Fruit Pickles

Types Prices Offered

For customer (retail price) 100g = RM 2.00

250g = RM 5.00

500g = RM 10.00

1Kg = RM 20.00

For seller (wholesale price) HONEY SALAK (10Kg) = RM 135

YELLOW MANGO (10Kg) = RM 125

MANGO WITH SKIN (10Kg) = RM 125

KEDONDONG (10Kg) = RM 125

SENGKUANG (10Kg) = RM 110

KELUBI (10Kg) = RM 110

GUAVA (10Kg) = RM 110

CERMAI (10Kg) = RM 110

MIXED CHERRY = RM 100

ONION (10Kg) = RM 100


For Customer

Number of customer Price offered Average spend per week

(RM)

(RM)

105 100g = RM 2.00 130 x 2.00 x 7 days 1,820

95 250g = RM 5.00 95 x 5.00 x 7 days 3,325

70 500g = RM 10.00 70 x 10.00 x 7 days 4,900

50 1 kg = RM 20.00 50 x 20.00 x 7 days 7,000

TOTAL 17,045

Year = RM 17,045 x 48 weeks = RM 818,160

For Retailer

Number of Retailer Price offered Average spend per week

(RM)

(RM)

10 Honey Salak (10kg) 10 x 135 x 7 days 9,450

9 Yellow Mango (10kg) 9 x 125 x 7 days 7,875

6 Mango with skin

(10kg)

6 x 125 x 7 days 5,250

9 Kendondong (10kg) 9 x 125 x 7 days 7,875

8 Sengkuang (10kg) 8 x 110 x 7 days 6,160

7 Kelubi (10kg) 7 x 110 x 7 days 5,390

9 Guava (10kg) 9 x 110 x 7 days 6,930

6 Chermai (10kg) 6 x 110 x 7 days 4,620

6 Mixed Cherry 6 x 100 x 7 days 4,620

5 Onion (10kg) 5 x 100 x 7 days 3,500

TOTAL 61,670

Year = RM 61,670 x 48 weeks = RM 2,960,160


Competitors

Competitors refer to the offer similar, substitute or alternative products / services to the same

target market. This is important for us to identify any others competitors’ strength and weakness

in terms of experience, the stability in the business, financial ability, target market and

differentiation, etc. This is to prepare our company to be ready to compete with all the

competitors and become competitive advantage in the market.

We have conducted some survey on the available competitors within the scope of our business

and we have identified three most close competitors to our company. Below are all our

competitors for our company which is Aishah Jeruk, Jeruk Pak Latif and Nasir Jeruk.

COMPETITORS STRENGTH WEAKNESS

Well known

Have regular

customers.

Multiple choices.

Focused only certain

fruit products

Well known only at

certain area in

Penang

Very popular in

Penang.

Taste good.

Multiple choice

Not widely distributed

Have small factory,

difficult to produce

more.

Well known

Have regular

customers.

Low price.

Taste almost same

with others

Focused only certain

fruit products.

Well known only at

the bazaar in Penang.

Fulfil customer desires

Provide special order

such as door gift for

special occasion

Reasonable price

New in the market

Have to compete with

many competitors.

Low in capital.


3.4 MARKET SHARE

Market share refers to the predictable potential sales of the business after taking into

consideration of the market size and competitor’s influences. As a new comer in the business,

we must have the nerve to venture and be brave to face with the existence competitors who are

doing the similar types of business with us. Meanwhile, to determine the market share we have

been resolute through the market size month and the products that have been produced by our

business.

Market Share before Jeruk Madu Tip Top Enterprise enter the Market

Competitors Market Share Annually (RM)

Aishah Jeruk Enterprise 25% 163,843.50

Jeruk Pak Latif Enterprise 50% 327,685

Nasir Jeruk Enterprise 25% 163,843.50

TOTAL 100% 655,370

Jeruk Pak Latif EnterpriseAishah Jeruk EnterpriseNasir Jeruk Enterprise

25%

25%50%


Market Share after Jeruk Madu Tip Top Enterprise entered Market

Competitors Market Share Annually (RM)

Aishah Jeruk Enterprise 30% 196,611

Jeruk Pak Latif Enterprise 40% 262,148

Nasir Jeruk Enterprise 20% 131,074

Tip Top Enterprise 10% 65,537

TOTAL 100% 655,370

Jeruk Pak Latif EnterpriseAishah Jeruk EnterpriseNasir Jeruk EnterpriseTip Top Enterprise

40%10%20%

30%


3.5 FORECASTED SALES

Sales Forecast For Jeruk Madu Tip Top Enterprise Year 2012

Month Sales Collection (RM)

January 49,360

February 50 580

March 56 350

April 55 650

May 55 850

June 54 458

July 54 320

August 70 350

September 63 285

October 48 850

November 64 733

December 70 450

Total 694 236


The Sales Forecast

Sales forecasting is the process whereby the marketing manager will forecast the sales that the

company earn in every month one the first year. Below are the details of the forecasting that we

had make to for a year in a roll.

January

Since our company, Jeruk Madu Tip Top Enterprise was establishing in the last week of

January, so, we are focusing on the renovation of our factory and our sales only up to RM

50,000.

February

In this month, we predict to gain RM 50,000. Since we just launch our promotion by distributed

our promotion activities such as business card and commercial our product in the website, this

activities are making people realize about our business. On this month we also plan to introduce

our product at the event of “Hari Melawat Melaka, Melaka Bandaraya Bersejarah” which

exhibited local fruits. There will be a lot of tourists, visitors and potential customers buying our

product.

March

This march we predict to gain RM 56,000. After we launched an aggressive promotion, we are

expecting to get a small amount of sales increase, due to the factors that the customers start to

know and acknowledge the existence of our company in the market.

April, May and June

On these three months, we expect to gain consistent sales which are RM 55,000 in each month

respectively. Within this three month the customers start to familiarize with the existence of our

company and acknowledge our existence. This is a suitable situation for us to start build trust

and convince the customers about the quality of our products. Thus, we will try to create a good

relationship with our customers.


July

In July, we predict that there will be a decrease in our sales. There will be a fasting season

known as Ramadan and we can conclude there will be a small demand from customers

especially from Muslim. The Ramadan will end at the end of August.

August

In this month our profit is much better than the month of July. We predict to gain a significant

increase of sales in this month. This month all the Muslim celebrates Aidilfitri festive seasons

and an Independence Day, so this will came up a lot of demand especially for unique and

custom order. This month we can see a lot of sales occurs due to the family gathering and the

ceremony that the customers make.

September

In this month we predict there is a slightly decrease in the sales. This is due to the end of the

festive seasons.

October and November

In these months, our sales were slowly increased. This is because there are many demands

from the customers due to the celebration of Hari Raya Haji for Muslims and Deepavali festive

seasons for Indians. We feel very fortunate to make a business in this country which consists

many races which is Malay, Chinese, Indians and many else.

December

In the last month, we predict that the sales will slightly increase. This is due to the holiday

season and Christmas where all the people will basically make events such as wedding

especially on the date which every people really demand for, 12.12.12. There was a high

demand unique and custom order for door gift and thanks giving ceremony. Thus, we can say

that there will be an increase to the sales of our products in this month.


3.6 MARKETING STRATEGIES

Product and Services Strategies

Jeruk Madu Tip Top Enterprise is not only producing and supplying fruit pickles, but we can act

as a pioneer in taking steps in designing and producing different kind of item based on fruit

pickles. This differentiates our product from our competitors as well as to attract customer to buy

our product. Our company currently focusing on the type of fruit, mixed fruits and custom made

for special occasion such as door gift for wedding, etc.

In the term of quality, our fruit pickles will be chosen based on the best fruits that ever been

supply in the Malacca area. This is because the method and procedure at the beginning is

always being our top priority. We take things seriously when it comes to the customer health and

safety. Thus, in order to do that our premises will be check regularly in term of cleanliness,

environmental effects, etc.

Other than quality, packaging also plays and equally important role as attracting customer’s

attention and encouraging sales. Factors that we considered is ease of use and attractive to

customers. Service package on the other hand has to be comprehensive and eye-catching to

the target market.

Pricing Strategies

The price of our product is the amount charged to the customer for a particular purchase. Pricing

strategies is one of the key methods to ensure the company profit. It is because the price will

influence customers to buy our product. Our company pricing strategies are divided into two

which are retail price and special order price. As far as we concern, we use price lining strategy.

This method is usually used for retail customers. However, for custom made and sellers, we

used price based on cost strategy.


Place Distribution Strategy

We are as a wholesaler, use the below type of distribution channel for our business activity.

1. Jeruk Madu Tip Top Enterprise Consumer

2. Jeruk Madu Tip Top Enterprise Retailer Consumer

The first distribution channel is Jeruk Madu Tip Top Enterprise as a wholesaler will produce and

sell our products to our consumer directly. This is where the consumer will purchase directly our

product. In addition, we also deal with consumer especially for special event such wedding

ceremony, festival events, etc. The second distribution channel is Jeruk Madu Tip Top

Enterprise as a wholesaler will produce and sell our products to our retailer and straight to the

consumer.

The location for our business is strategic enough that is at Cheng, Malacca. The location is

located in the part of “Melaka Tengah, New Golden Triangle” between the town and also near to

the hypermarket Tesco Extra, Cheng which is one of the new business focus location in

Malacca. Besides, there are a lot of parking space facilities provided nearest our place. This will

help our product to be easily and reachable especially to that entire area.

Therefore, we believe that the choice of this location may lead to maximum profit in the future

since that Cheng is still under development. This location also has its own attraction to customer

because there are a lot of places for hanging out, meeting friends and good for business

purposes, etc.

Promotion Strategies

The existence of Jeruk Madu Tip Top Enterprise must be realized by our target market. Thus, as

to increase our target market awareness, we have developed certain promotion strategies.

These are the method we have used to promote our company’s production:


1. Banner and Signboard

Banner and signboard is one of the best methods to promote our fruit pickles. The reason that

we choose the banner and signboard:

1. Easy to be seen by our customer because of the size and clear

2. The signboard will include company’s logo, name, address, phone number and

company’s website

3. The signboard are placed at our boutique and office

4. Attractive design and colour will attract our customer to come and see our product

Characteristics of our banner and signboard:

1. Size about 4” x 15” with stainless steel materials.

2. Sign board lighten with colourful light and easy to be seen

3. The cost of our banner and signboard is RM1,000

2. Business Card

All managers in our company have their own business card. The business card is to promote our

company’s production, besides we can exchange it with our customers, relatives, friends and

neighbours. The relatedness will help us promote our business as they get on contact with us.

Every manager will get his or her own copies of business cards. And we spend about RM100 for

500 units of business card.


\

1. Company’s Facebook fan page

We plan to make the hosted website where we host our website in the free hosted server. The

address for our website is http://www.jmtiptop/facebook.com. We expect that our website will

promote our business and inform the visitor of our website about our business and the product

we provide to the website. This can ease our customer to gain any information more effectively.

This is because by through our website, the customers are always updated with our latest

promotion, offerings, packages, etc.


http://www.jmtiptop/facebook.com

2. Newspaper Advertising

We are looking for a large quantity of customer and in order to make our company to be

recognized by Malaysian people outside from Malacca area. Thus, we have take some steps in

promoting our product in newspaper, Harakah :

1. RM 1,200 per publish (usually Harakah publish once a week)

2. The size is quarter or ¼ of page of the newspaper.

We take our own risk in the mission to gain more profit, to be recognized and able to compete

with ours competitors.

3.7 GANTT CHART

Month

Activities 1 2 3 4 5 6 7 8 9 10 11 12

1 On the job training personnel

2 Advertising and promotion launched

3 Departmental research

4 Briefing for all distribution channel

5 Visit promotion

6 Custom made orderings

7 Identify problem and take corrective

action

8 Consolidation among department


3.8 MARKETING BUDGET

Items Fixed assets Expenses

(RM)

Monthly Expenses

(RM)

Others Expenses

(RM)

Signboard

Marketing personnel

- Salary

- EPF/ SOCSO

Delivering

Promotion

- Banner

- Business card

- Website

- Newspaper

advertising

1,000

5,600

840

1,000

200

100

200

1,200

Total 1,000 7,440 1,700



4.0 OPERATION PLAN INTRODUCTION

In any business that we want to set up, an operation objective is important element that should

be add on in order to ensure that the business will be run smoothly and accordingly. The

successful of the business is depending on how the effective of the operation in the business

itself. The smoothly and a well condition of operation can lead the business achieved the goal

easily without face any difficulties that hinder the success of the business. Therefore, the

objective operation should be set up in order to serve as a guideline for the business in

achieving their goal.

The main objective for the TIP TOP ENTERPRISE is to give a best quality of our product, which

are many different types and taste of fruit pickles to our customer in order to make them more

satisfied with these products. We also try to fulfill our customer requirements and needs and also

to change the perspectives of our customer about the healthiness of fruit pickles where we

enriched it with honey and using a healthy preservative such as apple cider.

4.1 OPERATION OBJECTIVES

1. To make sure that all the operation activities will be run properly and effectively by the

workers who are responsible for it and able to achieved the business goal.

2. To ensure that all the products that provided to our customer follow the requirements and

needs in order to make them satisfy with our product.

3. To make sure that our product is nutritious, clean, Halal and always available to the

customer.

4. To make sure that the stocks is being managed properly.

5. To ensure all the workers can perform their job effectively.

6. To maximize the sustainable profit growth and minimize the lost.

7. To make our company grow faster in order to be more competitive in the business.

8. To be more creative and innovative in order to attract customers.

9. To be aware with new business opportunity that is based on our product

10. To make sure the performance of our business operation will be successful.

Apart from all the objectives, the main priorities of TIP TOP ENTERPRISE is to ensure that

all the operation activities run effectively and systematically based our business plan. Hence

in order to achieve our objectives, our management aggressively promotes responsible,


ethical, proactive, responsive toward the customer needs and requirements for their

satisfaction.

4.2 OPERATION DEPARTMENT STRATEGIES

As the world keep on changing and globalization in the Malaysian industry field, we TIP TOP

ENTERPRISE are ready to take up the challenge. One of our strategies is through our

operation plan itself. Where this particular plan is vital as others plan that we has discussed

early. The operation plan itself discusses on how exactly the basic operation will occurs. In

the operation department, all the inputs are merging to produce are merging to produce the

output.

In simple word, we at TIP TOP ENTERPRISE will efficiently combine the work force, stock

available, equipment and apparatus, technologies, information and capital to meet the

demand of our customers and the same time gain the profit that we had estimated. In order

to do so, we had made several strategies in making sure that the objectives of our operation

plan are well achieved.

The strategies are listed below:

TIP TOP ENTERPRISE will make sure that the staff that we hire fulfill the

requirement of the particular position. This merely due to avoid excessive staff in the

operation department.

TIP TOP ENTERPRISE will ensure that our stock is always for the customer

TIP TOP ENTERPRISE make sure that all the barrel that we received from “Jeruk

Madu Pak Ali” is properly concealed, clean and in good condition (Extra precaution)

TIP TOP ENTERPRISE will take note on all the feedback that came from of our

customer. We believed that the critics that they give to us would improve the level

efficiency in the operation department.

TIP TOP ENTERPRISE will always find new initiatives and business plan that can

increase our opportunity for success.

In the term of management, we will set up clear objectives and goals to achieve in

this industry. A clear goal and objectives will derive our staff to perform well .in their

own job task thus lead to a smooth and efficient of the business.


4.3 CONCEPT OF OPERATION

As a new comer for the business that distributes a variety of fruit pickles, our company come

with the new concept that will show the uniqueness of our company that provide variety method

of selling our product. It is important to make sure that our customer can easily recognize and

interested with us. Due to that, our company, which is JERUK MADU TIP TOP ENTERPRISE,

always does the job based on the concept of “CUSTOMER IS OUR MAIN PRIORITY”. By

applying this concept, our company tries to make sure that all the requirements and needs of the

customer must be fulfilled first. It is vital to ensure that our customer satisfied and become a

loyal customer for our product.

In our business, we offer a various type of fruit pickles and also provide special order in order to

attract the customer to buy our product. By putting the customer as our main priority, we will do

our job effectively so that we can reduce any complaint by the customer, however, if has any

complaint, we will solve it immediately and take corrective action to curb that problem.

4.3 PRICES OF OUR PRODUCTS

in JERUK MADU TIP TOP, we will try our best to distribute the most quality and best honey fruit

pickles. Instead of that, we also will give our customers a reasonable price and ensure that the

customers are satisfied with our fruit pickles that we distribute. To know about the price that we

offer to the customer regarding our product, we show the price according to the types of buyer

and fruit pickles that we provided.


Types Prices offered by JERUK MADU TIP TOP ENTERPRISE

For end customer (retail

price)

100g = RM 2.00

250g = RM 5.00

500g = RM 10.00

1Kg = RM 20.00

For seller (wholesale price) HONEY SALAK (10Kg) = RM 135

YELLOW MANGO (10Kg) = RM 125

MANGO WITH SKIN (10Kg) = RM 125

KEDONDONG (10Kg) = RM 125

SENGKUANG (10Kg) = RM 110

KELUBI (10Kg) = RM 110

GUAVA (10Kg) = RM 110

CERMAI (10Kg) = RM 110

MIXED CHERRY = RM 100

ONION (10Kg) = RM 100

4.5 OPERATION HOUR

Jeruk Madu Tip Top Enterprise operates 7 days per week and we practice a shift hour for our

worker. Our company does not have off day due to the demand from the customer that

chocolate would be everyday needs. When the demand comes, our company will fulfill their

request in order to guaranteed satisfaction of our customer.

Jeruk Madu Tip Top Enterprise will be close just driving the public holiday such as Labor day but

will not be closed during Hari Raya and any big festival seasons in Malaysia. This is due to the

higher demand from the customer for our product.


The operation hour of our boutique:-

DAY TIME

Sunday – Thursday 10.30 am – 10.30 pm

Friday – Saturday 10.30 am – 11.00 pm

4.6 REST HOUR

The rest hour for our company is state 12.30 pm until 1.30 pm for the first shift and the rest hour

for the next shift is 8.30 pm until 9.30 pm.

For Friday, there are extra 30 minutes for the workers to perform a Jumaat prayer and the rest

day for Saturday is at 1.00pm until 2.00 pm for the first shift and the next shift is 9.00 pm – 10.00

pm. The reasons why there were just 1 hour rest for the worker is that business need to be

operate continuously to fulfill the demand of the customer and be more effective in making more

profit to the company.

4.7 MANPOWER AND LABOR

In Jeruk Madu Tip Top Enterprise, we have seven workers under operation department, 3

workers for managing and preparing the stocks and 3 workers taking order and managing

the front cashier counter and also plus one lorry driver for delivering the product from

supplier and also to our sellers. This 7 staff have been chosen based on the criteria that our

company has decided. All seven workers plays a very important role in ensure that our

business running smoothly. These seven workers are responsible in ensuring the process of

managing and distributing the stocks was on the time and the delivery of the fruit pickles is

perfect and any delay must be avoid by the workers.


They are also having the responsibilities in cleanliness in order to avoid any damages to the

employees due to use of apparatus and equipments in managing the fruit pickles. They must

ensure that the apparatus and equipments are in good condition and safe to be use.

Our workers are totally have been supervised and trained in order to manage the stocks

properly and based on the guidelines as to maintain our quality of product. This will help our

worker to work effectively and can handle the stocks efficiently in order to fulfill the demand

of the customer.

4.8 OPERATION LAYOUT

Store

Entry

Legend:

1.Upright Freezer 2. Sink 3. Long Table

4.Rack 5. Dustbin 6. Extinguisher

4.9 OPERATIONAL DEPARTMENT CHART


Cashier Kiosk

4.10 MANPOWER REQUIREMENT

DESIGNATION NO. OF SALARY EPF (10%) SOCSO (2%)


Assistant Manager

(Muhammad Saffuan Ismail)

Operation Manager

(Muhammad Hanif Hambali)

Driver

Workers

Cashiers

WORKER

(RM) (RM)

MONTHLY

Cashiers

Workers

Driver

TOTAL

3

3

1

7

900 x 3 = 2,700

900 x 3 = 2,700

900 x 1 = 900

6,300

2,700 x 13% = 351

2,700 x 13% = 351

900 x 13% = 117

819

2,700 x 2% = 54

2,700 x 2% = 54

900 x 2% = 18

126

YEARLY

Cashiers

Workers

Driver

TOTAL

3

3

1

7

2,700 x 12 = 32,400

2,700 x 12 = 32,400

900 x 12 = 10,800

75,600

351 x 12 = 4,212

351 x 12 = 4,212

117 x 12 = 1,404

9,828

54 x 12 = 648

54 x 12 = 648

18 x 12 = 216

1,512

For Overtime payment

RM 3.75 x 1.5 = RM 5.63 per hour

*basic payment for 1 hour RM 3.75

*overtime payment for 1 hour is RM 5.63

4.11 PRODUCTION SCHEDULE


TIME SHIFTS WORKERS

Cashier Workers Driver

10.30 – 11.30 1 1 1

11.30 – 12.30 1 1 1

12.30 – 13.30 2 2 1

13.30 – 14.30 2 2 1

14.30 – 15.30 3 3 1

15.30 – 16.30 3 3 1

16.30 – 17.30 3 3 1

17.30 – 18.30 3 3 1

18.30 – 19.30 2 2 1

19.30 – 20.30 2 2 1

20.30 – 21.30 1 1 1

21.30 – 22.30 1 1 1

4.12 STOCK REQUIREMENT

TYPES COST PER UNIT (10Kg)


1

2

3

Honey salak RM 125

Mangga Kuning RM 80

Mangga Kulit RM 80

Kedondong RM 80

Sengkuang RM 65

Guava RM 80

Cermai RM 65

Cherry RM 80

Onion RM 95

Kelubi RM 95


MONTH

STOCK PURCHASES (RM)

Honey

salak

Mangga

kuning

Mangga

kulit Kedondong Sengkuang

January

1,875 1,200 1,200 1,040 640

February

1,920 1,350 1,350 1,150 760

March

1,920 1,375 1,350 1,175 760

April

1,820 1,350 1,275 1,080 740

May

1,780 1,210 1,250 1,098 665

June

1,875 1,265 1,265 1,165 700

July

1,850 1,195 1,350 1,150 640

August

3,750 2,400 2,400 2,000 1,200

September

1,920 1,459 1,270 1,450 1,190

October

1,500 1,000 990 990 590

November

2,500 2,000 2,000 1,900 1,000

December

2,400 1,700 2,350 2,290 1,550

TOTAL 25,170 17,504 18,050 16,488 10,435

MONTH

STOCK PURCHASES (RM)

TOTAL

(RM)Guava Cermai Cherry Onion Kelubi


January

640 325 640 475 950 8,985

February

770 460 745 560 875 9,940

March

775 445 725 565 945 9,975

April

770 375 695 520 980 9,605

May

645 325 655 475 1,120 9,223

June

745 405 685 500 985 9,590

July

660 325 630 450 965 9,215

August

1,200 650 1,200 950 2,200 17,953

September

950 550 965 750 1,850 12,354

October

600 265 600 450 975 7,960

November

1,100 690 950 950 2,200 15,290

December

1,500 990 1,350 1,250 2,250 17,630

TOTAL 10,355 5,805 9,840 7,895 16,295 137,720

4.13 CONVENTIONAL SYMBOL


SYMBOL ACTIVITY DECRIPTION

Operation Material are being processed

or information being or the

process of planning and

calculating

Transporting Movement of material from

one place to another

Inspection Inspection on the quantity or

quality of the product

Delay Processed is delay or

material waiting for further

processed

Storage Process of the materials or

finished products is stored in

the storage area

4.14 FLOW CHART OF PACKAGING OR STOCK PROCESS OPERATION


Receive the stocks from the supplier (Jeruk Madu Pak Ali)

Inspect the quality of the stocks that been received from supplier

Packaging the stocks according to sizes and types

Custom packaging for customer (Special Order)

The extra pickles is store in the storage compartment

All the sale data of the product is being recorded

2.15 EXPLANATION OF PROCESS FLOWCHART


Receiving stocks: The stocks been received from supplier, Jeruk Madu Pak Ali, according to

how many stocks that we ordered.

Quality Inspection: Process to inspect the quality of the barrel if there any leakage and make

sure that the product quality is in good condition such as the colours or defective. The product

that is in good condition is accepted and put in the store while if the product does not meet the

requirement is sent back to the supplier.

Weighing: The product is weight and put into a sterile plastic bag according to certain weight

(100g,250g,500g and 1kg)

Sealing: The product that is weight and keeps in a sterile plastic is sealed by sealer.

Packaging: The product is pack according to the demand of the customer and order of the

customer. If there is any excess is kept in the storage.

Custom packaging (special order): Some customers demand for special order such as

goodies for special occasion and else. This process of packaging is depends on customer’s

demand.

Storage: The other rest of the stock will be stored in storage compartment

Recorded: all the sale data is recorded

4.16 EQUIPMENT AND APPARATUS:


The material management is important in our packaging process as its need to be clean

and sterile at any time. The entrepreneur should plan and control the quality of packaging

effectively and efficiently.

Item Price / unit

(RM)

No.

requirement

Total cost Supplier

Weight

Machine

(for retail

use)

150 2 300

Jong Hong

Enterprise

Weight

Machine 100 3 300

Jong Hong

Enterprise

Sealer

55 3 165

Jong Hong

Enterprise

Strainer

5 15 75

Kedai Runcit

Kamal Sdn

Bhd

Basin

3 10 30

Kedai Runcit

Kamal Sdn

Bhd

Container 35 15 525 Bima Sakti

Enterprise

Others 7,650 7,650


Total 9,045

4.17 OTHER EXPENSES

No. Items Quantity Price/unit

(RM)

Total (RM)

1 First Aid 1 40 40

2 Fire Extinguisher 2 130 260

3 Uniform 6 25 150

4 Packaging 50Kg

(small = 20Kg,

Medium = 15Kg

Large = 15Kg)

Small size = 9

per Kg

Medium size =

12 per Kg

Large = 15 per

Kg

585

5 Plastic bags 50Kg 4 per Kg 200

6 Glove 4 10 40

7 Insurance Lorry 1,000

8 Road Tax 500

9 Lorry Inspection 60

Total

2,835

4.18 LIST OF EQUIPMENT

Item Price/unit

RM

No.

Requirement

Total

Cost

RM

Supplier


Sink 225 2 450 Deluxe Sdn

Bhd

Upright

Freezer

1200 1 1200 Rakan

niaga Corp

Rack 420 4 1,680 IKEA

Stainless

steel table

1,200 1 1,200 Stanley sdn

bhd

Dustbin 25 3 75 Kedai runcit

Bilah

enterprise

Cash

Register

1,000 1 1,000 Stationeries

is ours

enterprise

Long Table

90 2 180

Hong leong

hardware

sdn bhd


Small

Square

Table

120 1 120

Jati

sungguh

sdn bhd

Others 2,835

Total 8,740

4.19 OPERATIONAL BUDGET

NO. ITEMS

FIXED ASSET

EXPENSES

(RM)

MONTHLY

EXPENSES

(RM)

OTHER

EXPENSES

(RM)

1 Equipment 8,740


2 Apparatus 9,045

3 Lorry 85,000

4 Labour wages 6,300

5 EPF 819

6 SOCSO 126

7 Stocks 8,985

8 First aid 40

9 Fire extinguisher 260

10 Uniform 150

11 Packaging 585

12 Plastic bags 200

13 Glove 40

14 Insurance lorry 1,000

15 Road tax 500

16 Lorry inspection 60

TOTAL 102,785 16,230 2835


FINANCIAL PLAN

INTRODUCTION

A financial plan incorporates all financial data derived from the operating budgets i.e. the marketing, production (or operations) and administration budgets. Financial information from the operating budgets is then translated or transformed into a financial budget.

Based on the financial data, projections are prepared via the following pro forma statements:

Cash flow

Income (or profit and loss) statement


Balance sheet.

THE IMPORTANCE OF A FINANCIAL PLAN

A financial plan is crucial to the overall business plan that is developed for a particular business or project. Its importance can be summarized as follows:

To determine the size of investment

To identify and propose the relevant sources of finance

To ensure that the initial capital is sufficient

To analyze the viability of the project before actual investment is committed

To be used as a guideline for project implementation

VISION OF FINANCIAL PLAN

To utilize every resource those owned by the organization and lead to increase of our company profit.

To check in every single transaction inflows and outflows of the financial resources that being made within the financial year and to prevent and detect any corruption and misused of money and can lead to decrease in our profit.

MISSION OF FINANCIAL PLAN

The flow of work is well managed and reduce error in every single transaction. To equally distribute the financial resource to each department.

FINANCIAL INPUT

Administrative Budget.

ADMINISTRATIVE EXPENDITUREFixed Assets RMLand & Building -Office Equipment 6,848 Renovation 10,000 Furniture & Fixture 21,064

Working Capital


Salary 13,300 EPF & SOCSO 1,995 Rental Deposit 6,600 Stationary 168

Other Expenditure Other Expenditure Pre-Operations Expenditure Deposit (rent, utilities, etc.) 680 Business Registration & Licenses 1,408 Insurance & Road Tax for Motor Vehicle Other Expenditure 200 TOTAL 62,263

Useful life of fixed assets.

FIXED ASSETS Econ. Life (yrs)

Office Equipment 5 Renovation 5 Furniture & Fixture 5 Signboard 5 Vehicle 5 Equipment & Apparatus 5

Marketing Budget

MARKETING EXPENDITURE

Fixed Assets RM

Signboard 1,000

Working Capital Salary 5,600


DEPRECIATION METHOD (1=straight line, 2=declining balance) 1

EPF & SOCSO 840 Delivering 1,000

Other Expenditure Other Expenditure

Pre-Operations Expenditure Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Expenditure 1,700 TOTAL 10,140

Forecasted Sales & Purchases.

SALES PROJECTIONMonth 1 49,360 Month 2 50,580 Month 3 56,350 Month 4 55,650 Month 5 55,850 Month 6 54,458 Month 7 54,320 Month 8 70,350 Month 9 63,285 Month 10 48,850 Month 11 64,733 Month 12 70,450 Total Year 1 694,236 ToTal Year 2 728,948 Total Year 3 794,553

Operation Budget.

OPERATIONS EXPENDITURE

Fixed Assets RM

Vehicle 85,000 Equipment & Apparatus 17,785

Working Capital Raw Materials & Packaging 8,985 Carriage Inward & Duty Salaries, EPF & SOCSO 7,245


PURCHASE PROJECTIONMonth 1 8,985 Month 2 9,940 Month 3 9,975 Month 4 9,605 Month 5 9,223 Month 6 9,590 Month 7 9,215 Month 8 17,953 Month 9 12,354 Month 10 7,960 Month 11 15,290 Month 12 17,630 Total Year 1 137,720 ToTal Year 2 144,606 Total Year 3 157,621

Other Expenditure Other Expenditure Pre-Operations Expenditure Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle 1,500 Other Expenditure 1,335 TOTAL 121,850

PROJECT IMPLEMENTATION COST SCHEDULE

A project implementation cost schedule incorporates both long-term and short-term expenditure

needed to start a project. The purpose of preparing the cost schedule is to determine the amount of

initial investment needed to launch our new project.

Project Implementation Cost

Requirements Cost


Fixed Assets

Land & Building


Renovation 10,000

Furniture & Fixture 21,064

Signboard 1,000

Vehicle 85,000

Equipment & Apparatus 17,785

Working Capital 1 monthsAdministrative 22,063

Marketing 7,440

Operations 16,230

Pre-Operations & Other Expenditure 6,823

Contingencies 10% 19,425

TOTAL 213,678

DEPRECIATION SCHEDULES

Our company is planning to purchase fixed assets either with cast or through hire purchase scheme. Therefore, depreciation schedules for each of the fixed assets (except land) either bought or contributed have to be prepared. Our method to calculate the annual depreciation charges is the straight-line method.

Annual depreciation = Original cost of asset – Scrap value

Asset’s Economic Life


Annual depreciation (Vehicle) = RM85,000 – RM0

5 years

= RM17, 000

Fixed Asset Office Equipment Fixed Asset RenovationCost (RM) 6,848 Cost (RM) 10,000 Method Straight Line Method Straight Line

Economic Life (yrs) 5 Economic Life (yrs) 5

Annual Accumulated Annual Accumulated Yea

rDepreciation Depreciation Book Value Yea

rDepreciation Depreciation Book Value

- -

6,848 -

-

10,000

1 1,370 1,3

70 5,4

78 1 2,000 2,0

00 8,0

00

2 1,370 2,7

39 4,1

09 2 2,000 4,0

00 6,0

00

3 1,370 4,1

09 2,7

39 3 2,000 6,0

00 4,0

00


Fixed Asset VehicleCost (RM) 85,000 Method Straight Line Economic Life (yrs) 5

Annual Accumulated Yea

r Depreciation Depreciation Book Value

- -

85,000

1 17,00

0 17,0

00 68,0

00

2 17,00

0 34,0

00 51,0

00

3 17,00

0 51,0

00 34,0

00

4 17,00

0 68,0

00 17,0

00

5 17,00

0 85,0

00 -

6 0 0 -

7 0 0 -

8 0 0 -

9 0 0 -

10 0 0 -

4 1,370 5,4

78 1,3

70 4 2,000 8,0

00 2,0

00

5 1,370 6,8

48 - 5 2,000

10,000

-

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 Furniture & FixtureCost (RM) 21,064 Method Straight Line Economic Life (yrs) 5

Annual Accumulated Year Depreciation Depreciation Book Value

- - 21,064 1 4,213 4,213 16,851 2 4,213 8,426 12,638 3 4,213 12,638 8,426 4 4,213 16,851 4,213 5 4,213 21,064 - 6 0 0 - 7 0 0 - 8 0 0 - 9 0 0 -

10 0 0 -


Fixed Asset Equipment & ApparatusCost (RM) 17,785 Method Straight Line Economic Life (yrs) 5


- - 17,785 1 3,557 3,557 14,228 2 3,557 7,114 10,671 3 3,557 10,671 7,114 4 3,557 14,228 3,557 5 3,557 17,785 - 6 0 0 - 7 0 0 - 8 0 0 - 9 0 0 -

10 0 0 -

Fixed Asset SignboardCost (RM) 1,000 Method Straight Line Economic Life (yrs) 5


- - 1,000 1 200 200 800 2 200 400 600 3 200 600 400 4 200 800 200 5 200 1,000 - 6 0 0 - 7 0 0 - 8 0 0 - 9 0 0 -

10 0 0 -

SOURCES OF FINANCE SCHEDULE

Our source of finance schedule is made of the following common components:

Internal sources

- Equity contributions (cash)

External sources

- Term loan


Requirements Loan Hire-Purchase Own Contribution

Fixed Assets Cash Existing F. Assets

Land & Building


Renovation 5,000 5,000

Furniture & Fixture 21,064

Signboard 1,000

Vehicle 85,000

Equipment & Apparatus 17,785

Working Capital 1 months

Administrative 22,063

Marketing 7,440

Operations 16,230

Pre-Operations & Other Expenditure 6,823

Contingencies 10% 19,425

TOTAL 24,425 104,253 85,000

LOAN (if required)

Interest rate 5%Loan duration 5

Amortisation schedule (term loan)

LOAN REPAYMENT SCHEDULEAmount 24,425 Interest Rate 5% Duration (yrs) 5 Method Annual Rest

Year Principal Interest Total Payment Principal Balance

- - 24,425 1 4,885 1,221 6,106 19,540 2 4,885 977 5,862 14,655 3 4,885 733 5,618 9,770


4 4,885 489 5,374 4,885 5 4,885 244 5,129 - 6 0 0 - - 7 0 0 - - 8 0 0 - - 9 0 0 - -

10 0 0 -


GOOD PRODUCTION COST

Year 1 Year 2 Year 3

Raw Materials

Opening Stock 0

Current Year Purchases 137,720 144,606 157,621

Ending Stock

Raw Materials Used 137,720 144,606 157,621

Carriage Inwards

137,720 144,606 157,621

Salaries, EPF & SOCSO 86,940 86,940 86,940


Factory Overhead

Depreciation of Fixed assets (Operations) 20,557 20,557 20,557

Total Factory Overhead 20,557 20,557 20,557

Production Cost 245,217 252,103 265,118

PRO FORMA INCOME STATEMENT (ANNUALLY)


Sales 694,236 728,948 794,553

Less: Cost of Sales

Opening Stock of Finished Goods 6,545 6,040

Production Cost 245,217 252,103 265,118

less: Ending Stock of Finished Goods 6,545 6,040 5,855

0 0 0

238,672 252,608 265,303

Gross Profit 455,564 476,340 529,250

Less: Expenditure

Administrative Expenditure 264,756 264,756 264,756

Marketing Expenditure 89,280 89,280 89,280

Other Expenditure

Business Registration & Licences 1,408

Insurance & Road Tax for Motor Vehicle 1,500 1,500 1,500

Other Pre-Operations Expenditure 3,235

Interest on Hire-Purchase

Interest on Loan 1,221 977 733

Depreciation of Fixed Assets 7,782 7,782 7,782

Total Expenditure 369,183 364,295 364,051

Net Profit Before Tax 86,381 112,045 165,199

Tax 0 0 0

Net Profit After Tax 86,381 112,045 165,199

Accumulated Net Profit 86,381 198,426 363,625

PRO FORMA BALANCE SHEET

Year 1 Year 2 Year 3 ASSETS Fixed Assets (Book Value) Land & Building Office Equipment 5,478 4,109 2,739

Renovation 8,000 6,000 4,000

Furniture & Fixture 16,851 12,638 8,426

Signboard 800 600 400


Vehicle 68,000 51,000 34,000

Equipment & Apparatus 14,228 10,671 7,114

113,358 85,018 56,679

Current Assets Stock of Raw Materials Stock of Finished Goods 6,545 6,040 5,855

Accounts Receivable

Cash Balance 179,881 317,951 510,693

186,426 323,991 516,548

Other Assets Deposit 680 680 680 TOTAL ASSETS 300,464 409,689 573,907

Owners' Equity Capital 189,253 189,253 189,253 Accumulated Profit 86,381 198,426 363,625

275,634 387,679 552,878

Long Term Liabilities Loan Balance 19,540 14,655 9,770

Hire-Purchase Balance

19,540 14,655 9,770

Current Liabilities Accounts Payable 5,289 7,355 11,259 TOTAL EQUITY & LIABILITIES 300,464 409,689 573,907

FINANCIAL RATIO ANALYSIS (YEAR 1 CALCULATION)

i) Current ratio = Current assets

Current liabilities

= 186,426

5,289

= 35.25 times


The current ratio above indicates that the company has 35.25 times the current assets that it

needs to cover the current liabilities.

ii) Quick ratio = Current assets – stocks

Current liabilities

= 186,426 – 6,545

5,289

= 34.01 times


The quick ratio of 34.01:1 indicates that the company has more than 34.01 times the current

assets to cover the current liabilities.

iii) Return on investment = Net profit

Total assets

= 86,381

299,784

= 28.81% @ 29%


Return on investment of 29% indicates that for every RM 1.00 invested the company earns

cent in return.

iv) Return on Equity = Net Profit

Equity

= 86,381

275,634

= 31.34% @ 31%


Return on equity of 31 percent indicates that for each RM 1.00 invested, the owner earns 31

cent in return.

v) Debt to Equity = Long Term Liabilities

Owners Equity

= 19,540

275,634

= 0.07 times @ 0.1 times


The company has a debt-to-equity of ratio of 0.1. This ratio means that for every RM 1.00

invested by the owner, the company has RM0.1 debt financing.

vi) Return on sales = Net profit

Sales

= 86,381

694,236

= 12.44% @ 12%


It indicates that 12 percent represent that for each RM 1.00 of sales revenues generated;

company earns 12 cent net profit.


FORECASTED PERFORMANCE


PROFITABILITY Sales 694,236 728,948 794,553 Gross Profit 455,564 476,340 529,250 Profit Before Tax 86,381 112,045 165,199 Profit After Tax 86,381 112,045 165,199


Accumulated Profit 86,381 198,426 363,625 LIQUIDITY Total Cash Inflow 822,914 728,948 794,553 Total Cash Outflow 643,033 590,878 601,810 Surplus (Deficit) 179,881 138,070 192,743 Accumulated Cash 179,881 317,951 510,693 SAFETY Owners' Equity 275,634 387,679 552,878 Fixed Assets 113,358 85,018 56,679 Current Assets 186,426 323,991 516,548 Long Term Liabilities 19,540 14,655 9,770 Current Liabilities 5,289 7,355 11,259 FINANCIAL RATIOS Profitability Return on Sales 12% 15% 21% Return on Equity 31% 29% 30% Return on Investment 29% 27% 29% Liquidity Current Ratio 35.2 44.1 45.9 Quick Ratio (Acid Test) 34.0 43.2 45.4 Safety Debt to Equity Ratio 0.1 0.1 0.0 BREAK-EVEN ANALYSIS

Break-Even Point (Sales) 576,203

564,005

555,629

Break-Even Point (%) 83% 77% 70%

APPENDIX

Newspaper advertising


Banner


Signboard


Business Card


ENT300 Business Proposal Jeruk madu tip top

Business

food sector

malaysia market

industry business

location of business

main business

manufacturing sector

date of business commencement

high quality