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A BUSINESS PROPOSAL ON MEDICAL E-BOOK BY
EASY LEARNING SDN BHD
SUBJECT: TECHNOPRENUERSHIP
PRGRAMME: MBBS YEAR 1
LECTERURS NAME: CIK NURULIZA BINTI RASLAN
BOARD OF DIRECTORS OF EASY
LEARNING SDN BHDSTUDENTS NUMBER
MUHAMAD ALEIFF BIN TAJUDDIN 57260212151
MUHAMMAD HIDAYAT BIN AZIZAN 57260212150
AMIR HUSSEIN ABBAS BIN SHAMENAN 57260212153
MUHAMMAD ADAM BIN MD ZAIN 57260212142
MUHAMMAD ALIF SYAKIR BIN ROSLI 57260212154
AHMAD ABDUL HADI BIN KAMAL 57260212124
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TABLE OF CONTENTS
NUMBER CONTENT NUMBER OF PAGE
1
2
3
4
5
6
7
8
9
EXECUTIVE SUMMARY
INTRODUCTION
PURPOSE
COMPANY BACKGROUND
INTRODUCTION
ADMINISTRATION
DEPARTMENT
MARKETING
DEPARTMENT
OPERATION
DEPARTMENT
FINANCIAL DEPARTMENT
4-5
6
7
8
9
10-20
21-26
27-35
36-50
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EXECUTIVE SUMMARY
Our company is Medical E-book, and we are also providing Scholar articles, journals and
reviews (Rental fees for a year), and question bank collection according to each particular
subject. Furthermore, we are also providing service such as E-assignment system. This
product very useful for medical student and doctor and easy to carry at any place. All
material in this disc-base on the best reference books for all medical student, from our
professional and specialist recommended, and it is modern and state-of-art technology,
where it can be use with laptop or computer. This products are highly secured, so it only can
be use with who has password and we are having our own consultant, for customer service
in 24hours. All source in this product are original, and get permission from other books
company to insert their work in disc, and the customers can be return back if disc have
problems to access. Eventhough. it is beneficial to our customers, the company also has
some weaknesses such as the price is a little bit expensive when compared to others
competitors, which is RM800.00, and the product is still new, thus the customers need to be
expose with this product. We are lack of capital to produce in large quantity. This products
are targetting students,lecturers,and staffs of health sector around Lembah Klang. Base
source from Bidang Keberhasilan Utama Negara (NKRA) on 12 December 2012, Bernama
,total numbers of people stay around Lembah Klang average is 600,000.Which means at
least 200 people in 1km per square.We estimate 5,000 medical students study at Lembah
Klang. After carrying out a detail survey on the companies who had come out with the same
products concept as ours, we had identified one major competitor locally known as Natural
Healing Centre. After carrying out a detail survey on the companies who had come out with
the same products concept as ours, we had identified one major competitor locally known as
Natural Healing Centre. This product is very useful for medical student and doctor. The main
advantage of our product is easy to carry at any place,all material in this disc-base on the
best reference books for all medical student, from our professional and specialist
recommended. Modern and high technology, where it can be use with laptop or
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computer.Highly secured, so it only can be use with who has password.We have our own
consultant, for customer service in 24hours.All source in this product are original, and get
permission from other books company to insert their work in disc.Our company is legal and
we have permit.It can be return back if disc have problems to access. This product still new,
thus it is easier to penetrate marketand furthermore every year they have new medical
student.
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INTRODUCTION
This company is name as Medic Easy Learning, which the name itself reflect the business
overview of our company. It is also reflect our specialities in the medical education and the
products that are offered by our company. The main reason this business plan is made
because it is use to convince venture capitalists, investors and bankers in order to raise
capital and obtain support for the venture. Furthermore, the stakeholders are also require the
business plan to have their own overview of this company. This company will be manage by
a Chief Executive Officer, with the assist of four manager in their own respective department,
which is Marketing, Administration, Finance and Operational Department.The company will
be settle at Bandar Permaisuri, Cheras, Kuala Lumpur.
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PURPOSE
The main reason for preparing the business plan is the opportunity for entrepreneur to
assess the business venture objectively, criically and practically. Furthermore, this business
plan is use as a guideline for day-to-day management of the business and to be able to
distribute business resources more effectively.It is also use to convince venture capitalists,
investors and bankers in order to raise capital and obtain support for the venture. The capital
that is needed for this company is RM 500,000.00, which the financing is going to be utilized
in each of the four respective department, which is Marketing, Administration, Financing and
Operational Department. The financing of this company will be handle by the Financing
Department. The financing will give benefit to our company in the early stage, which it will be
use as rolling capital, and we are forecasting that by 18 month from our beginning of the
businesses, we will be able to cover up the capital. The company is also consider to make a
loan from the Governments owned company such as 1Malaysia Dana Belia Berhad, which
this company is establish to help Malaysians Small Medium Entreprenuer in starting their
businesses.
COMPANY BACKGROUND
The main product of our company is Medical E-book, and we are also providing Scholar
articles, journals and reviews (Rental fees for a year), and question bank collection according
to each particular subject. Furthermore, we are also providing service such as E-assignment
system. This product very useful for medical student and doctor and easy to carry at any
place. All material in this disc-base on the best reference books for all medical student, from
our professional and specialist recommended, and it is modern and state-of-art technology,
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where it can be use with laptop or computer. This products are highly secured, so it only can
be use with who has password and we are having our own consultant, for customer service
in 24hours. All source in this product are original, and get permission from other books
company to insert their work in disc, and the customers can be return back if disc have
problems to access. Eventhough. it is beneficial to our customers, the company also has
some weaknesses such as the price is a little bit expensive when compared to others
competitors, which is RM800.00, and the product is still new, thus the customers need to be
expose with this product. We are lack of capital to produce in large quantity. This products
are targetting students,lecturers,and staffs of health sector around Lembah Klang. Base
source from Bidang Keberhasilan Utama Negara (NKRA) on 12 December 2012,Bernama
,total numbers of people stay around Lembah Klang average is 600,000.Which means at
least 200 people in 1km per square.We estimate 5,000 medical students study at Lembah
Klang.
THE INDUSTRY
The 12 National Key Economic Areas (NKEAs) are at the core of the ETP. A NKEA is
defined as a driver of economic activity that has the potential to directly and materially
contribute a quantifiable amount of economic growth to the Malaysian economy. The
education and health sector are two of the main NKEAs objectives, thus our company are
targetting to gain profit and at the same time contributing towards our nation economic
growth, thus we are expecting the support from the government and private sectors to help
establish the company.
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ADMINISTRATION
Administration Chart
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Managers Role
a) General Manager
General managers are involved in various activities that include managing all the
aspects of various business operations of the firm. Be it the human resources, administrative
services, operations, accounts and even the policies and procedures, general managers are
directly or indirectly involved in all these aspects of the work. Thus, the duties and
responsibilities of the general manager in this company are:
A general manager is expected to look into the matters related to the human
resources. All the matters related to organizational training, the general manager in
consultation with the administration manager looks after recruitment and selection of
candidates.
While the administration/human resource manager carries out all the tasks related to
recruitment, the general manager ensures that quality organizational training is given
to the trainees. Precisely said, general managers look after the training needs of the
employees.
The responsibility of a general manager is to actively participate in the feedback
session and performance evaluation of the employees.
A general manager ensures that matters related to finance and transactions are
within his supervision.
General manager manages and utilizes the funds and expenditures of the various
operations carried out by the firm. The general manager is expected to understand
the financial tools and resource available to the firm and chalk out a plan that
effectively meets the requirements of the projects.
One of the key duties of a general manager is that he is expected to act as liaison
between the management and the employees/staff.
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General manager also monitors and tracks the performance and achievements of the
employees as well of the entire company.
The general manager also directs people to various goals and targets.
b) Administration/Human Resource Manager
An admin manager, who manages every activity pertaining to proper working of the
organization, heads the administrative department. He also undertakes the responsibility of
coordinating other departments, clients, and third parties. An admin manager must possess
administrative qualities, which are utmost necessary for uplifting the standard of the
company. Thus, the jobs and responsibilities of an admin manager are:
An admin manager extends administrative support to departments dealing with the
task of editing, typing, mailing, and filing.
He keeps an account of the documentation details and every kind of information
relating to products, sales, support, and cost of the company.
He must possess good observation power. He monitors the work of back office
personnel and supervises the performance of his assistants, clerks, coders, typists,
and other members of the organization.
He is responsible for scheduling meetings, checking product quality, and deadlines of
his subordinates.
He is answerable to inter-office queries and ensures that there is effective
communication of operational data to the management section.
He provides support to other departments of the organization and manages projects
of the company.
He has the responsibility of reviewing and managing office budget and expenditure.
Admin manager is also responsible for training his subordinates and evaluating their
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performance as they participate in growth of the organization
Human resource management refers to the coherent and strategic approach to
understand the needs of the people working in a firm. Undoubtedly, the growth of a firm is
totally based on the individual and the collective efforts of its workers. This field evolved as a
serious discipline in the business world when it was understood that employees are not mere
business units, like machines and automobiles. Instead, they are a valuable human
manpower and have personal, emotional, and financial needs. The dynamics of business
have become more and more challenging in today's global economy.
Employee retention is a crucial factor and firms hire such managers for this vital task.
Also, the function of such managers is to work in tandem with all the departments of a firm in
order to monitor and decipher the needs of the employees. The human resource department
acts as a bridge between the CEO or the Managing Director of the company and the various
branches, like executive, administrative, project management teams, and operations
management. Following are the major functions and duties of a Human Resource Manager:
Resource hunting and recruitment.
Coaching the employees.
Motivation and performance appraisal.
Salary and payroll negotiations.
Employee satisfactions and feedback.
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c) Finance Manager
There are a large number of specific job titles for different types of finance managers.
In fact, the term, 'financial manager' encompasses various job titles like 'controllers', 'financial
bank managers', 'cash managers', 'chief financial officers', 'treasurers', and 'credit managers'.
Depending on the type of designation, duties and tasks of finance managers vary
significantly. In general, duties and tasks of financial managers are as follows.
They prepare financial reports, balance sheets and store account related data
carefully, for income tax purposes.
They also look after investment areas that are profitable for the firm or an individual
and advise on the same.
Financial managers who work as financial risk managers work on risk management
issues. They help to maximize profits, by finding out risk factors.
Financial controllers ensure that the long-term objectives of financial growth of the
firm are met adequately. By directing and implementing financial strategies, financial
managers ensure that all financial goals of the firm are met adequately.
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d) Operation Manager
An operations manager is responsible for coordinating production activities of the
company and providing the best service to clients to maximize company revenues and
profits. Which is the reason why companies choose to recruit a well-qualified and
experienced person for this post. He has to plan effective strategies to ensure the profit and
financial well being of his company. He works closely with the other departments such as
production, human resources, finance, accounts, marketing, and plans the long-term as well
as the short-term goals of the organization. Additionally, he also discusses each and every
aspect of the development plans with the top-level management of the company. Thus, the
presence of leadership qualities and effective communication skills are a must in any person
aspiring to work in this area. Here is the summary of work that the operation manager is
involved in.
Coordination happens to be one of the foremost duties. He is expected to liaison with
different departments within the company and co-ordinate they are functioning.
He is responsible for budgeting, which involves making appropriate monetary
allocations that maximize outputs along with ensuring profits.
An operations manager also needs to proficiently maintain a balance between the
quantity of work and the quality of the output. Any discord in this area can lead to
problems in the company.
Employee safety is another vital responsibility of the operations manager.
He needs to ensure communication within separate departments of the company so
that the flow of work does not get interrupted.
The operations manager primarily supervises inventory management and quality
control.
He may also have to evaluate employee performance and look into hiring new
people.
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e) Marketing Manager
Marketing is a very important concept that has to be followed by manufacturing
companies in order to let potential consumers know about their products and services.
Marketing is a field that exploited by every company; be it from any industry such as
manufacturing, software development, medical, educational, etc. Since marketing is a wide
scenario to be considered and executed, there is a requirement for the process to be carried
out by responsible and talented professionals. And these professionals are known as sales
and marketing managers. They carry out a large number of tasks and projects, which depend
on the company they are employed in and the brand or product they have to market. The job
descriptions for the marketing manager are:
Their primary responsibility is to formulate the contents of marketing mix and put forth
an effective marketing plan. He has to be in touch with the management to develop
marketing strategies for any products the company is going to launch.
He also has to keep an eye on the current state of the market and the details of the
competitors in the same class.
Before the finalization of the marketing plan, he has to conduct an exhaustive market
research that will really help in the advertising and promotional campaigns of the
product.
A marketing manager supervises the daily work of sales, marketing, advertising, and
product promotion executives. He has evaluated the plans and strategies on the
basis of Return On Investment (ROI).
He also has to discuss with the company management regarding the pricing
strategies and budget of the marketing campaigns.
He has to oversee all components of the product life cycle management. Researching
on methods to improve or meliorate the quality and efficiency of current products and
services of the company is also one of his major job duties.
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ADMINISTRATION DEPARTMENT
MISSION STATEMENT
Providing excellent service with a positive attitude.
DEPARTMENT DESCRIPTION AND PURPOSE
The Administration Department provides administrative support to the Board of Directors,
Board Committees and all departments, and undertakes overall general management of the
company.
Core functions include:
Accounting and budgeting.
Human resources.
Investments.
Public information Risk management.
Safety and training.
General administration and representation at various regulatory agencies.
STAFFING
Three authorized positions in this department headed by the administration manager.
GOALS AND OBJECTIVES
Support Chief Executive Officers activities and provide information on current issuesto the Board.
Manage department expenditures within budget.
Ensure the company is compliance with all regulatory safety and training.
Issue accurate financial reports on a timely basis.
Update and maintain the companys policies and standard procedures.
Provide excellent internal and external customer service.
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DIRECT LABOUR PLANNING SCHEDULE
Table of Rumenuration
No. Position Salary /Month(RM)
EPF (RM)13%
SOCSO(RM)2%
Total(RM)
1. Chief
ExecutiveOfficer
7,000.00 910.00 140.00 8,050.00
2. AdministrationManager
5,000.00 650.00 100.00 5,750.00
3. MarketingManager
5,000.00 650.00 100.00 5,750.00
4. OperatingManager
5,000.00 650.00 100.00 5,750.00
5. FinancialManager
5,000.00 650.00 100.00 5,750.00
Total 31,050.00
No. Position No. of
StaffRequired
Salary /
Month(RM)
EPF
(RM)13%
SOCSO
(RM)2%
Total
(RM)
1. Chief ExecutiveOfficer
1 7,000.00 910.00 140.00 8,050.00
2. AdministrationManager
1 5,000.00 650.00 100.00 5,750.00
3. AdministrationStaff (Clerk)
1 1,200.00 156.00 24.00 1,380.00
TOTAL 15,180.00
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PROJECTED ADMINISTRATIVE EXPENDITURE
ADMINISTRATIVE EXPENDITURE
Fixed Assets RM
Land and Building 250000
Electronic Devices 7000
Working Capital
Salary (EPF, SOCSO, etc.) 15,180.00
Office Maintenance 3,000.00
Other Expenditure
Other Expenditure 2000.00
Pre-Operations
Deposit (rent, utilities, etc.) 25000.00
Business Registration & Licenses 350.00
Insurance & Road Tax for Motor Vehicle -
Other Expenditure -
TOTAL 302,530.00
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Marketing
Definition of marketing
Marketing is the process of planning and executing the conception, pricing, promotion and
distribution of ideas, goods and services to create exchange that might satisfy individual and
organizational objectives by Griffin/Pustay.Marketing is defined as the activities that are
carried out systematically to encourage and increase sales of products/services as long as
the activities are in line with religious and ethical practices
Definition of market
A market is a physical place where buyers and sellers exchange goods and services.
Any entity that has the purchasing power to acquire goods and services to fulfill its needs
and wants
a)Market segmentation.
Segmentation Variables/Bases
Demographic Their age around 19 to 30,especiallymedical student including male andfemale. Their maximum pocket money
RM 1000 and open to all race.
Psychographic Educational student, also know how touse technology internet and then like touse many source to make reference andtheir hobby is learning and reading andthus dont have any problems for the highprice.
.
b)Market Share
Market size around Lembah Klang,Selangor.
Market size,around Lembah Klang base source from Bidang Keberhasilan Utama Negara
(NKRA) on 12December 2012,Bernama ,total numbers of people stay around Lembah Klang
average is 600,000.Which means at least 200 people in 1km per square.We estimate 5,000
medical students study at Lembah Klang.
Market Share
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Percentage before enter market sale:
Percentage during enter market sale:
Total target market:
Kamal
bookstore
80%
Micron Medical
Resources (M3)
20%
0%0%
Percentage before enter market sale
Kamal bookstore
75%
Micron Medical
Resources (M3)
15%
Easy learning
company
10%
0%
Percentage During enter market sale
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Name of Company % during competition x5,000 medical student
Total target market
Kamal Bookstore 75% x 5,000 3,750
Micron Medical Resource 15% x 5,000 750
Easy Learning 10% x 5,000 500
b) Sales Forecast
Month Units Sales (RM)
January 0 0
February 300 240,000
March 300 240,000
April 300 240,000
May 300 240,000
June 300 240,000July 300 240,000
August 300 240,000
September 300 240,000
October 300 240,000
November 300 240,000
December 300 240,000
Total 3,600 2,880,000
c) Marketing Budget
Fixed AssetsExpenses
(RM)
MonthlyExpenses
(RM)
OtherExpenses
(RM)
Pre-operation
(RM)
Machine printer 11,000.00
Pamphlets andbrochures (Advertising)
5,000.00
Commission
Salary, EPF & SOCSO :1)clerk2)assistant marketing
Manager
22,770.00
Other Expenditure 2,000.00Media Advertisment 8,000.00
Deposit(rent,utilities,etc) -
Business registrationand license
Insurance&road tax formotor vechile
-
Total each marketingexpenditure
11,000.00 35,770.00 2,000.00
Total 48,770.00
Strength Weakness
This product very useful for medical Price is expensive
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student and doctor
Easy to carry at any place Product is still new, thus customer needto be exposed with this product.
All material in this disc-base on the bestreference books for all medical student,from our professional and specialistrecommended.
Company still new, thus it is harder togain customers trust.
Modern and high technology, where itcan be use with laptop or computer.
Lack of agent to promote this product.
Highly secured, so it only can be use withwho has password.
Lack of money to produce, in highquantity.
We have our own consultant, forcustomer service in 24hours.
All source in this product are original, andget permission from other bookscompany to insert their work in disc.
Our company is legal and we have
permit.Can be return back if disc have problemsto access.
Opportunities Threats
This product still new, thus it is easier topenetrate market
New products offering the similar serviceor product will emerge.
Every year they have new medicalstudent
Promotion
We will concentrate on mass advertising in order to promote our product.
Include our agency in local print advertising like Metro, Berita Harian, and New Straits
Times as well as magazines like HealthToday, Readers Digest. This will further
increase the customers knowledge about our products and the benefits.
Set up a website and a FB page. As people nowadays are attached to technology, it
will be an advantage to reach them by this way.
Advertise our products in TV3 and RTM in order to create name recognition and
attract potential buyers.
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Besides mass advertising, there are other several steps that we will take in order to ensure
an effective and adequate promotion for our product, such as:
Involve in a road show around the country, that organised from health and society
government department and NGO in order to reach.
Organised a special launch day to celebrate our agencys opening. Door gifts
containing 1 disc with stethoscope.
Distribution of pamphlets and brochure around medical university areas.
Open small booth in every medical school around Malaysia, twice a year
Place
Our company specialized to manufacture disc with own secure system is located in
Damansara Perdana,Selangor as the area is well populated and the transport system is
good. The product will be distributed around the country especially through IPTA and IPTS
around Malaysia.
Potential customers
For market segmentation, we are focusing on the medical students studying in Malaysia,
primarily. If, we have the chances to broaden up our company, simultaneously our product
and services, we would like to advertise and sell our products to the medical students around
the world.
Competitor
After carrying out a detail survey on the companies who had come out with the same
products concept as ours, we had identified one major competitor locally known as Natural
Healing Centre. The address of this company is as follow:
Syarikat Kamal
Address: Jalan Pahang, 50300 Kuala Lumpur, Federal Territory of Kuala Lumpur
Micron Medical Resource (Medical software and supplies)
Address: Pulau Pinang, 11700 Timur Laut, Pulau Pinang.
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Products
Medical E-book
E Educationalsystem.
Price
For each item of our product,we have made a conclusion about our price. Each product,
price is RM800.00.
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OPERATION MANAGEMENT
Operations management can be defined as the process of marshalling business input totransform them into output in the form of product or services. Operations management is thebusiness function that plans, coordinates and control the resources needed to produce acompanys products and services. (Reid and Sanders)
Operation is one of an important function in a business organization including our company.Managing operations is crucial to make sure that the business is able to produce product ordeliver services according to the specification, quality and time specified by our customer.
In our company, there are 12 major components in the operations plan which is
Process Planning
Operations Layout
Production Planning
Material Planning
Machine and Equipment Planning
Manpower Planning
Overheads Requirement
Location Plan
Business and Operations Hours License, Permits and Regulations Required
Operations Budget
Implementation Schedule
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Meeting with medicalbook company to get their
permission and tie a deal
Discuss about content to
be delivered and customer
approach method
Consultation from webdesigner,server engineer,
and DVD supplier
Further discuss about
sharing of resources to
achieve desired service
Work on the server, DVD,
and website design
Implementation of books
content into digital web
servers and DVD
Website is ready to
provide service desired by
the company
DVD is ready to be
implemented when in
demand
PROCESS PLANNING
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PRODUCTION PLANNING
Average sales forecast per month= RM 240,000.00
Price per unit= RM 800.00
Number of output per month= RM240000/RM800= 300 CD set
Number of working days per month= 24 days
The amount of output to be produced per day is:= 300 units/ 20 days= 15 CD set per day
A for our web-based services, the number of output per day is not required as the website isreadily available as the web programming is done. However, to remain relevant for ourcustomer, the content need to be updated regularly
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MATERIAL PLANNING
RAW MATERIALS REQUIRED AND ESTIMATED QUANTITY FOR A SET OF PRODUCT
PRODUCT NO. MATERIAL SPECIFICATION QUANTITY
01 Rewritable DVD 4GB of space 30
02 Plastic DVD case Can fit DVD 30
03 DVD Label paper Glossy Paper 30
04 BOX 1
MATERIAL PRICE PER UNIT (RM) TOTAL PRICE (RM)
Rewritable DVD 2 60
Plastic DVD case 0.7 21
DVD Label paper 0.5 15
BOX 1 1
TOTAL PRICE PER UNIT
= RM 97
TOTAL PRODUCT COST PER MONTH
= RM 97 x 300
= RM 29100
TOTAL PRICE PER UNIT INCLUDING ROYALTY
= RM 97 + RM 403
= RM 500
TOTAL PRODUCT COST PER MONTH INCLUDING ROYALTY
= RM 500 x 300
= RM150000
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MACHINE AND EQUIPMENT
NO MACHINE QTY. PRICE/UNIT(RM) TOTAL PRICE(RM)
1 Computer 3 3000 9000
2 Printer 1 400 400
3 DVD burner 1 200 200
9800
MANPOWER PLANNING
WEB-BASED SERVICE
Estimated time needed to program desired websites = 50 hours
Work Capacity per day = 6 hours
1 worker can work 5 hours 1 day
Day of work needed = 50/6
= 8.333 hours
Workers needed = 8.333/5
= 1.666666
= 2
DVD PRODUCTION
For DVD production, since the working hour needed is too little to hire a worker, programmeris tasked to produce DVD according to demand. Salary allocation is based on number of dvdproduced.
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No Position No required Salary/month(RM)
EPF(RM)13%
Socso(RM)2%
Total(RM)
1 Operation M. 1 5000 650 100 5750
2 Programmer 1 3000 390 60 3459
3 As. Program. 1 2500 325 50 2875
DVD writer 1 2x300=600 600
12684
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LOCATION PLAN
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BUSINESS AND OPERATION HOURS
Business Hours
Weekdays
8.00AM to 12.30PM and 2.30PM to 5.00PM
Friday
8.00AM to 12.00PM and 3.00PM to 5.00PM
Operation Hours
Weekdays
8.00AM to 12.30PM and 2.30PM to 5.00PM
Friday8.00AM to 12.00PM and 3.00PM to 5.00PM
OPERATIONS BUDGET
Item Fixed Asset Monthly Expenses Other
ExpensesMachine And Equipment
Utilities
Wages + EPF + SOCSO
Software
Other Expenses
RM 9800
RM500
RM 150000
RM 12684
2000
RM 10300 RM 192684 RM 2000
TOTAL OPERATIONAL BUDGET = RM 174984
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IMPLEMENTATION SCHEDULE
Activities Deadlines Durations
Incorporation of business JanMac 2013 3 months
Dealing With Partners FebApril 4 monthsApplication for permits and license JanApril 2013 4 months
Searching for business premise FebMac 2013 3 months
Renovation of premise April 2009 1 month
Procurement of machines and rawmaterial
AprilJune 2013 3 months
Recruitment of labours June 2013 1 month
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Financial Plan
ADMINISTRATIVE EXPENDITURE
Fixed Assets RM
Land & Building 250,000
Electronic Devices 7,000
Working Capital
Salary, EPF, SOCSO 15,180
Office Maintenance 3,000
Other Expenditure
Other Expenditure 2,000.00
Pre-Operations
Deposit (rent, utilities, etc.) 25,000
Business Registration & Licences 350
Insurance & Road Tax for MotorVehicle -
Other Expenditure -
TOTAL 302,530
MARKETING EXPENDITURE
Fixed Assets RM
Electronic Devices & Machineries 11,000
Working Capital
Salaries, EPF & SOCSO 22,770
Pamphlets & Brochures 5,000
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Media Advetrisement 8,000
Other Expenditure
Other Expenditure 2,000.00
Pre-Operations
Deposit (rent, utilities, etc.) -
Business Registration & Licences -
Insurance & Road Tax for MotorVehicle -
Other Expenditure -
TOTAL 48,770
OPERATIONS EXPENDITURE
Fixed Assets RM
Electronic Devices 9,800
Softwares 500
Working Capital
Raw Materials & Packaging 150,000
Carriage Inward & Duty -
Salaries, EPF & SOCSO 12,684
Other Expenditure
Other Expenditure 2,000.00
Pre-Operations
Deposit (rent, utilities, etc.) -
Business Registration & Licences -
Insurance & Road Tax for MotorVehicle -
Other Expenditure -
TOTAL 174,984
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SALES PROJECTION
Month 1 240,000
Month 2 240,000
Month 3 240,000
Month 4 240,000
Month 5 240,000Month 6 240,000
Month 7 240,000
Month 8 240,000
Month 9 240,000
Month 10 240,000
Month 11 240,000
Month 12 240,000
Total Year 1 2,880,000
ToTal Year 2 3,744,000
Total Year 3 4,320,000
PURCHASE PROJECTION
Month 1 150,000
Month 2 150,000
Month 3 150,000
Month 4 150,000
Month 5 150,000
Month 6 150,000
Month 7 150,000
Month 8 150,000Month 9 150,000
Month 10 150,000
Month 11 150,000
Month 12 150,000
Total Year 1 1,800,000
ToTal Year 2 2,160,000
Total Year 3 2,340,000
CASH COLLECTIONS FOR SALESIn the month of sale 100%
1 month after sale
2 months after sale
Total 100%
CASH PAYMENTS FOR PURCHASES
In the month of purchase 100%
1 month after purchase
2 months after purchaseTotal 100%
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FIXED ASSETS
Econ.Life(yrs)
Electronic Devices 5
- 5
- 5
- 5
Electronic Devices & Machineries 5
- 5
FIXED ASSETSEcon. Life
(yrs)
5
5
Electronic Devices 5
Softwares 5
5
5
DEPRECIATION METHOD (1=straight line, 2=declining balance) 1
INCREASE IN WORKING CAPITAL (%)
Year 2 30%
Year 3 35%
BUSINESS LEGAL ENTITY 2
1 = Private Limited Cpmpany (Sdn. Bhd.)
2 = Partnership
3 = Sole Proprietorship
NATURE OF BUSINESS 1
1 = Manufacturing
2 = Trading3 = Service
LOAN (if required)
Interest rate 5%
Loan duration 5
Interest payment method* 1
* Method: 1 = flat rate 2 = annual rest
HIRE-PURCHASE (if required)
Interest rate 5%Hire-purchase duration 5
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MARKETING BUDGET
Particulars F.AssetsMonthly
Exp. Others Total
Fixed Assets
Electronic Devices & Machineries 11,000 11,000
- -
- -
- -
Working Capi tal
Salaries, EPF & SOCSO 22,770 22,770
Pamphlets & Brochures 5,000 5,000
Media Advetrisement 8,000 8,000
- -
- -
- -
- -
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Pre-Operat ions & Other Expendi ture
Other Expenditure 2,000
Deposit (rent, utilities, etc.) - -
Business Registration & Licences - -Insurance & Road Tax for MotorVehicle - -
Other Pre-Operations Expenditure - -
Total 11,000 35,770 2,000 46,770
OPERATIONS BUDGET
Particulars F.AssetsMonthly
Exp. Others Total
Fixed Assets
Electronic Devices 9800 9,800
Softwares 500 500
-
-
Working Capi tal
Raw Materials & Packaging 150,000 150,000
Carriage Inward & Duty - -
Salaries, EPF & SOCSO 12,684 12,684
- -
- -
- -
- -
Pre-Operat ions & Other Expendi ture
Other Expenditure 2,000
Deposit (rent, utilities, etc.) - -
Business Registration & Licences - -Insurance & Road Tax for MotorVehicle - -
Other Pre-Operations Expenditure - -
Total 10,300 162,684 2,000 172,984
ADMINISTRATIVE BUDGET
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Particulars F.AssetsMonthly
Exp. Others Total
Fixed Assets
Land & Building 250,000 250,000
Electronic Devices 7,000 7,000
- -
- -
- -
Working Capi tal
Salary, EPF, SOCSO 15,180 15,180
Office Maintenance 3,000 3,000
- -
- -
- -
- -
- -
Pre-Operat ions & Other Expendi ture
Other Expenditure 2,000
Deposit (rent, utilities, etc.) 25,000 25,000
Business Registration & Licences 350 350Insurance & Road Tax for MotorVehicle - -
Other Pre-Operations Expenditure - -
Total 257,000 18,180 27,350 300,530
DEPRECIATION SCHEDULES
Fixed A sset Electronic Devices
Cost (RM) 7,000
Method Straight Line
Econom ic Li fe (yrs) 5
Annual AccumulatedYear Depreciation Depreciation Book Value
- - 7,000
1 1,400 1,400 5,600
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2 1,400 2,800 4,200
3 1,400 4,200 2,800
4 1,400 5,600 1,400
5 1,400 7,000 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Fixed A ssetElectronic Devices &Machineries
Cost (RM) 11,000
Method Straight Line
Econom ic Li fe (yrs) 5
Annual Accumulated
Year Depreciation Depreciation Book Value
- - 11,000
1 2,200 2,200 8,800
2 2,200 4,400 6,600
3 2,200 6,600 4,400
4 2,200 8,800 2,200
5 2,200 11,000 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Fixed A sset Electronic Devices
Cost (RM) 9,800
Method Straight Line
Econom ic Li fe (yrs) 5
Annual Accumulated
Year Depreciation Depreciation Book Value
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- - 9,800
1 1,960 1,960 7,840
2 1,960 3,920 5,880
3 1,960 5,880 3,920
4 1,960 7,840 1,960
5 1,960 9,800 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Fixed A sset Softwares
Cost (RM) 500
Method Straight Line
Economic L i fe
(yrs) 5
Annual Accumulated
Year Depreciation Depreciation Book Value
- - 500
1 100 100 400
2 100 200 300
3 100 300 200
4 100 400 100
5 100 500 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
LOAN REPAYMENT SCHEDULE
Amount 550,612
Interest Rate 5%
Durat ion (yrs) 5Method Kadar tetap
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Year Principal Interest Total Payment Principal Balance
- - 550,612
1 110,122 27,531 137,653 440,490
2 110,122 27,531 137,653 330,367
3 110,122 27,531 137,653 220,245
4 110,122 27,531 137,653 110,122
5 110,122 27,531 137,653 -
6 0 0 - -
7 0 0 - -
8 0 0 - -
9 0 0 - -
10 0 0 -
Cash Flow Prow Forma Statement
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PRODUCTION COST PRO-FORMA STATEMENT
Year 1 Year 2 Year 3
Raw Materials
Opening Stock 0
Current Year Purchases 1,800,000 2,160,000 2,340,000
Ending Stock
Raw Materials Used 1,800,000 2,160,000 2,340,000
Carriage Inward
1,800,000 2,160,000 2,340,000
Salaries, EPF & SOCSO 152,208 197,870 267,125
Factory Overhead
Depreciation of Fixed assets(Operations) 2,060 2,060 2,060
Total Factory Overhead 2,060 2,060 2,060
Production Cost 1,954,268 2,359,930 2,609,185
PRO-FORMA INCOME STATEMENT
Year 1 Year 2 Year 3
Sales 2,880,000 3,744,000 4,320,000
Less: Cost of SalesOpening Stock of Finished Goods
Production Cost 1,954,268 2,359,930 2,609,185
less: Ending Stock of FinishedGoods
0 0 0
1,954,268 2,359,930 2,609,185
Gross Profit 925,732 1,384,070 1,710,815
Less: Enpenditure
Administrative Expenditure 218,160 283,608 382,871
Marketing Expenditure 429,240 558,012 753,316
Other Expenditure 6,000 7,800 10,530
Business Registration & Licences 350
Insurance & Road Tax for MotorVehicle
Other Pre-Operations Expenditure
Interest on Hire-Purchase
Interest on Loan 27,531 27,531 27,531
Depreciation of Fixed Assets 3,600 3,600 3,600
Total Expenditure 684,881 880,551 1,177,848Net Profit Before Tax 240,851 503,519 532,967
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Tax 0 0 0
Net Profit After Tax 240,851 503,519 532,967
Accumulated Net Profit 240,851 744,370 1,277,338
PRO-FORMA BALANCE SHEET
Year 1 Year 2 Year 3
ASSETS
Fixed Assets (Book Value)
Land & Building 250,000 250,000 250,000
Electronic Devices 5,600 4,200 2,800
Electronic Devices & Machineries 8,800 6,600 4,400
Electronic Devices 7,840 5,880 3,920
Softwares 400 300 200
272,640 266,980 261,320
Current Assets
Stock of Raw Materials
Stock of Finished Goods
Accounts Receivable
Cash Balance 412,001 811,058 1,239,563
412,001 811,058 1,239,563
Other Assets
Deposit 25,000 25,000 25,000
TOTAL ASSETS 709,641 1,103,038 1,525,883
Owners' Equity
Capital 28,300 28,300 28,300
Accumulated Profit 240,851 744,370 1,277,338
269,151 772,670 1,305,638
Long Term Liabilities
Loan Balance 440,490 330,367 220,245
Hire-Purchase Balance
440,490 330,367 220,245
Current Liabilities
Accounts Payable
TOTAL EQUITY &LIABILITIES 709,641 1,103,038 1,525,883
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0
FINANCIAL PERFORMANCE
Year 1 Year 2 Year 3
PROFITABILITY
Sales 2,880,000 3,744,000 4,320,000Gross Profit 925,732 1,384,070 1,710,815
Profit Before Tax 240,851 503,519 532,967
Profit After Tax 240,851 503,519 532,967
Accumulated Profit 240,851 744,370 1,277,338
LIQUIDITY
Total Cash Inflow 3,441,612 3,744,000 4,320,000
Total Cash Outflow 3,029,611 3,344,944 3,891,495
Surplus (Deficit) 412,001 399,057 428,505
Accumulated Cash 412,001 811,058 1,239,563
SAFETY
Owners' Equity 269,151 772,670 1,305,638
Fixed Assets 272,640 266,980 261,320
Current Assets 412,001 811,058 1,239,563
Long Term Liabilities 440,490 330,367 220,245
Current Liabilities 0 0 0
FINANCIAL RATIOS
Profitabil i ty
Return on Sales 8% 13% 12%
Return on Equity 89% 65% 41%
Return on Investment 34% 46% 35%Liquid i ty
Current Ratio #DIV/0! #DIV/0! #DIV/0!
Quick Ratio (Acid Test) #DIV/0! #DIV/0! #DIV/0!
Safety
Debt to Equity Ratio 1.6 0.4 0.2
BREAK-EVEN ANALYSIS
Break-Even Point (Sales) 2,113,738 2,362,904 2,949,259
Break-Even Point (%) 73% 63% 68%
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