2. J&J ENTERPRISE
2.0 INTRODUCTION
Joy & Juicy Enterprise plan establish as a partnership business, involve of five people, and
state of location at BANDAR SUNWAY. Date of business commencement on 31st January 2011
launch at BANDAR SUNWAY.
VISION
For our vision to gain high profit and revenue generated by its sales cover all expenditure to set
up business. Also, provide good service with quality standards at reasonable or affordable price
to the customer can pledge customers’ confidence and loyalty.
MISSION
Mission of our organization are to achieve high growth and increase our profit with enhance
productivity. Other than that we are also want to create brand when established and open another
branch at everywhere.
OBJECTIVE
Objective of our organization to make customer satisfaction with our good service and quality
product. Then, to boast customer confident and create loyalty. Also, attract more customers and
build a long good relationship with them.
2
3. J&J ENTERPRISE
2.1 FACTOR SELECTING PROPOSED
1. Promote local fruit
This business is a one way that can introduce promotes a local fruit to the foreigner
beside that also can help to increase gross domestic product to economic country.
2. Easy to market
Joy & Juicy produce many types of fresh fruit where we are easy to get the input and also
easy to market because people mostly interested with fruit.
3. Save time in producing
To produce a product regarding to the customer’s demand, it requiring low time
involvement and save time in producing.
4. Low competitor to attractive
At the place where our business located, these types of business still has low competitor
which produce product same like us compare to other business. Customers have few
choices to choose that makes we are as a power of supplies.
5. Easy to create external stimuli
The way how we present our product is easy to create external stimuli because naturally
fruits has fresh smelly that can attract customers to buy our product.
6. Create supply
This business creates supply rather than create a demand. This business create a variety
of product so then can create a demand to customer.
3
4. J&J ENTERPRISE
2.2 FUTURE PROPECTS OF THE BUSINESS
Capital requirement
Capital requirement of a business is important. The funding of the business can be done with
using the entrepreneur‘s own money or from external source such as borrowing loan from banks,
finance company and cooperatives. Our partnership businesses contribute RM9643 for each
person.
Risky
J&J enterprise face on low risk to enter a particular business field which is low competitor. At
Sunway Pyramid only have two competitor which is Daily fresh and MBG, but two of them not
sell a variety product compare to our company is supply a variety product. Based on risk on
insurance scheme cover fire and accident at work is under responsibility of Sunway Pyramid
department. For the risk machine breakdown our business take a risk to purchase the entire
machine needed.
Loans
Based on financial, J&J ENTREPRISE is face on problem on first three month which is get a
loss on sale, but our company able to recover loan and expenses because our profit still can
support expenses and repay a loan.
Credit
J&J not facing on credit because our business is pay in cash. So, it not turns to a bad debt and
will be treated as an expense for the company.
Foreigner Exchange
4
5. J&J ENTERPRISE
J&J ENTREPRISE not involve on foreign exchange and our business has not to face the risk of
fall and rise in the exchange rate and our business using home currency unit in Ringgit Malaysia.
2.3 OBJECTIVE OF BUSINESS PLAN
To Convince Bank In order to get Loan.
This business plan is prepared by JOY & JUICY ENTERPRISE for the purpose of
obtaining working capital loan from SME Bank.
As a Guideline in Managing Business
This business plan is prepared by JOY & JUICY ENTERPRISE as a guideline for
managing proposed venture
Forecasting Performance of Business in Future.
This business plan may provide information to management of this proposed business
and how well this business progress in future
Preparation for Unexpected Situation.
By preparing this business plan, we may predict and assume what consequences may
happen in future and what action we should take to solve it.
To get Big Picture of Business.
This business plan is a useful document that may explain about the proposes business
before we start and develop it.
5
6. J&J ENTERPRISE
2.4 COMPANY BACKGROUND
Name Of Company : J&J Trading Enterprise
Business Address(Shope) : Lot F2.57, 1st Floor, Sunway Pyramid,No. 3,
JalanPj11/15, Bandar Sunway, 46150 Petaling
Jaya, Selangor Darul Ehsan
Telephone Number : 012 7753368
Form Of Business : Partnership
Main Activities : Fruits Trading
Date Of Commencement : 30.01.2011
Date Of Registration : 27 JAN 2009
Registration Number : CA 0124030/T
Name Of Bank : SME BANK
Bank Account Number : 1405-1673844-68-1
6
7. J&J ENTERPRISE
2.4.1 COMPANY LOGO
GREEN COLOUR : Indicated Peaceful and nature
YELLOW COLOUR : Indicated Easy to see. Easy to attract the potential customer.
BEE : Hard working animal indicated our partnership hard working to
establish a business.
TAGLINE : Feel the luscious refer that our product making a variety product
base on fruit and attract the customer to try our product and feel it.
JOY & JUICY : With image fruit in the word is display that our product produces
variety product based on fruits.
7
8. J&J ENTERPRISE
OVUL : make a comparative relationship between our partnerships.
2.5 BENCHMARK
Name : Mr. Jeffry bin Shahrul
Age : 38 years old.
No telephone : 016-9969918
Marital Status : Married and has three children.
Position : Manager Fruit Stick @ Klcc and Mid Valley.
Academic Qualification : Degree in Civil Engineering
Home Town : Johor
Experience : 20 Years in Food and beverage (F&B)
8
9. J&J ENTERPRISE
10 years as a Manager of Fruit Stick
2.6 LOCATION PLAN
In J&J ENTERPRISE we know that location is one of the most important decision that
entrepreneur should make. We aware that wrong choice of location can result lower sales and
higher operation cost. So, for that reasons we have survey many strategic places to open our
shop. After look at all aspects, we are agreed to open our shop at Sunway Pyramid shopping
mall. We choose this place because of several reasons.
J&J ENTERPRISE’s lot shop located at Lot F2.57, 1st Floor of Sunway Pyramid. Sunway
Pyramid located at center of Bandar Sunway. This is one of the most important factor as it easy
excess by public or customers thus reduce time taken and transportation cost to reach this
place. Just about 2 to 3 kilometers from it, there are many residential areas. Example like
Bandar Sunway, Taman Wangsa Baiduri, Taman Desaria, Taman Subang Permai and many
more.
In term of availability of manpower, we are not so worry as this place is near to housing
areas. We also planned to hire only two worker to support or sales and operation every day.
Beside that, this place also near to our sources of raw materials. Based from our planned, we
plan to purchase our stock of fruits for every two days direct from fruits vendor. Generally, we
will get our stock from suppliers in Pasar Borong Selayang Lama and Pasar Borong Selangor
which located about 30 to 50 kilometers from our place. In long term, we are still looking and
search nearest suppliers for us to reduce our cost of transportation.
A transportation facility is not a big problem. Here, it connects with good connection of
roads and highways such as Damansara-Puchong Highway (LDP), Federal highway and so on.
Moreover, the price charge for our shop also affordable compare to other place. Here, we will
pay RM 4800 every month for 23x15 square feet compare to KLCC as the management charge
RM 30,000 for smaller size of shop. Thus, we save our monthly expenditure for rent at this
place.
Other factors that make us choose this place also because of available of utilities such as
water supply and electricity that will be supply and arrange by management of Sunway
Pyramid.
9
10. J&J ENTERPRISE
• Easy excess by customers, availability of manpower, and good transportation facility
SUNWAY
SUNWAY
PYRAMID
PYRAMID
• Near to sources of input
10
11. J&J ENTERPRISE
SUNWAY
SUNWAY
PYRAMID
PYRAMID
PASAR
PASAR
BORONG
BORONG
SELANGOR
SELANGOR
PASAR
PASAR
BORONG
BORONG
SELAYANG
SELAYANG
LAMA
LAMA
SUNWAY
SUNWAY
PYRAMID
PYRAMID
11
12. J&J ENTERPRISE
2.7 CONTRACT OF AGREEMENT
This agreement will bind the partners with the following aspects:
1. Name of the business :
• Joy and Juicy enterprise (J&J).
2. The duration of the partnership
• 10 years to prevent the dissolution of the business.
• If one partner passes away or withdraws from the partnership, the business will
not be dissolve.
3. Individuals involved in managing the partnership business.
• Manager : Siti Ubaidah bt Ahlias
• Administration Officer : Zuraidah bt Abdullah
• Production Officer : Ainul Afifah bt Ibrahim
12
13. J&J ENTERPRISE
• Sale Officer : Norsidah bt Nazahar
• Account Officer : Noor Azwin bt Hamzah
4. The accounts of the business and share capital that show the contribution of each partner
and the right and obligations of each partner towards the capital
• Each partners should be contribute in share of the capital around RM 9643 for
each.
• All profit and loss will be share equally among all partners and any losses will be
liable among partner equally according Partnership Act 1961.
5. The properties are considered as assets of the business
• All the properties in this company such as furniture, machine and vehicles
considered as assets of the business
• If the partners are contribute their assets in the company, it also considered as
assets of the business
6. Retirement:
• If any partner who want to retire from the business must have consent from others
partners. They will get back their invets and the notice of retirement must be
given 3 months before the retirement date.
7. Others:
• Each of the partners must act in good faith and respect other partners. Partners
must have willingness and interested to make the business more succesful and
giving full commitment for the business. They also must be honest and straight
forward in order to execute responsible as a partner.
13
15. J&J ENTERPRISE
Name :Siti
ADMINISTRATIVE OFFICER Ubaidah Bt Ahlias
Ic No : 830403-56-5400
Address : 04-06-14, Desa Tun Razak, Jln 9/11 8 b
56000, Cheras Kuala Lumpur.
Email : siti_ubaidah85@yahoo.com.my
Telephone : 017-3068077
Date Of Birth : 3 April 1982
Age : 28 Years Old
Marital Status : Married
Academic Qualification : Degree In Human Resource
Skills : Microsof Office
Experience : 2005-2007 - Marketing Officer
2007-2009 - Admin Executive
Previous Business Experience : Entrepreneur Seminar 2008
15
16. J&J ENTERPRISE
SALES OFFICER
Name
: Zuraidah Bt Abdullah
Ic No : 850120-03-5628
Address : No 4, Jalan Sultan Salahuddin Abdul
Aziz Shah Tiga, 9/6c, 40100 Shah
Alam, Selangor Darul Ehsan.
Email : Zuraidah_Corner85@Yahoo.Com
Telephone : 012-9247587
Date Of Birth : 20 January 1985
Age : 25 Years Old
Marital Status : Single
Academic Qualification : Degree in Finance
Courses Attended : Conventional Entrepreneurs
Skills : Able To Speak In Malay, English And
Arabian, Able To Use Microsoft Office Tools Collect And
Evaluate Research Data Using A Variety Of Tools
Including The Internet.
Experience : As A Cashier in Cashier Dept At Cold Storage, Sacc Mall
Shah Alam
16
17. J&J ENTERPRISE
Name : Norsidah Bt. Nazahar
Ic No : 840528-04-5280
Address : No, 12 Jalan Dato Yusof
Shahbudin 4 Taman Sentosa
41200 Klang, Selangor
Email : araeida_gurlz@yahoo.com
Telephone : 013-7010339
Date Of Birth : 28 May 1984
Age : 26 Years Old
Marital Status : Single
Academic Qualification : Bachelor in Marketing
Courses Attended : Entrepreneurship Convention, Real Undergraduate
Conference 2007
Skills : Speak Fluent In Malay, Able To Speak English, Able To
Use Ms Word, Ms Excel, Ms Power point, Html Able To
Work With Dedicate, Good Sense And Responsibility
Experience : Sales Promoter in Food & Beverage Industry, Clerk in
First Lady, Tutor in Marketing Subject
Previous Business : Agent to Food Supplier.
Experience
17
18. J&J ENTERPRISE
PRODUCTION OFFICER
Name :Ainul Afifah Bt Ibrahim
Ic No : 860621-11-5394
Address : No 15 Jalan Dahlia 3/3, Taman Dahlia,
Bandar Baru Salak Tinggi, 43900 Sepang,
Selangor.
Email : Eyefah@Yahoo.Com
Telephone : 017-6086226
Date Of Birth : 21 June 1986
Age : 24 Years Old
Marital Status : Single
Academic Qualification : Degree in Operation Management
Skills : Microsoft Office
Experience : Part Time Clerk in Uitm, Promoter Parkson, Cashier In
Bookstore
Previous Business Experience : Agent for T-Shirt Printing
18
19. J&J ENTERPRISE
ACCOUNT OFFICER
Name : Noor Azwin Bt Hamzah
Ic No : 851003-10-5820
Address : No.4 Lorong Melor 7, Taman Pertama,
45200 Sabak Bernam, Selangor
Email : Awinter_85@Yahoo.Com.
Telephone : 017-3685820
Date Of Birth : 03 October 1985
Age : 25 Years Old
Marital Status : Single
Academic Qualification : Degree in Finance
Courses Attended : Entrepreneurship Programmed
Skills : Computer Knowledge – Microsoft Of Word (Word,
Excel, Power Point) Communication Skills – Able To
Speak Language English/Malay
Experience : Supervisor of Ladies Department Billion Shopping
Centres, Sabak Bernam, Selangor
19
22. J&J ENTERPRISE
3.2 SCHEDULE OF TASKS AND RESPONSIBILITIES
POSITION MAIN TASKS
To plan, implement and control the overall
GENERAL MANAGER management of the business.
To plan and monitor the strategic progress of
the business.
To be accountable for the overall performance
of the business.
Plan and manage the capital.
EXECUTIVE FINANCIAL Prepare the account balance, income statement,
balance sheet.
Resolves complex accounting errors or
discrepancies to ensure accurate accounting
and compliance with applicable rules,
regulations, and laws.
Conduct market research from time to time to
EXECUTIVE MARKETING learn consumers’ preferences/likings.
Managing the production of marketing
materials, including leaflets, posters, flyers and
etc.
Prepare marketing plan.
Monitoring competitors’ activity.
Liaison person with the shopping complex.
EXECUTIVE OPERATION In-charge of operation hours of the shop.
Plan and manage the delivery of fruits, and
other suppliers. (E.g. plastic, ice, container,
etc)
Controls expenditure of input.
Manage the employee details or information.
EXECUTIVE HR AND ADMINISTRATION Compute the overtime.
Prepare monthly payroll.
Manage the statutory payment.
As required, recruit, hire, train and supervise,
full-time
Maintain procedures manual to ensure
consistent performance of routines
Open and closing the business.
SALES ASSISTANT Serving the customers. Take a good care of the
working environment.
22
23. J&J ENTERPRISE
3.3 RECRUITMENT PROCESS
Recruitment involves the process of searching, identifying and selecting qualified candidate for
position in an organization. The process can be as simple a hiring two of person as a sale
assistant at a shop at Sunway Pyramid. This recruitment process will be expected operate on one
month
3.3.1 Searching candidate
This is task of looking for candidates and inviting then to apply for vacant position in the
business. It can be done by advertising the vacancy through the printed such as regional
newspaper. This business refer to present personal because is less costly and a reliable way to get
capable candidates.
3.3.2 Selection process
This process involves the task of reviewing the applicant, the short-listing applicants and
selecting the best candidates for the job. Three most commonly used tools to facilitate these tasks
are a job applicant, interview and selection process.
i. Job Application
A job application form is prepared by an employer to gather basic information
about applicants. It helps to generate job related information such as age, gender,
education level, previous employer can refer to the referees or ex-employer if
further information is needed to evaluate the applicant.
ii. Job interview
This is the most frequently used method by employers to gain in depth
information about applicant. Face to face meeting gives both parties a chance to
learn more about each other. For instance, the employer can evaluate the
applicant’s personality and communication skills. Likewise, the applicant can
enquire more about the job and the organization he is about to joint.
iii. Selection test.
An employer may choose to use a selection test as a tool to evaluate applicants for
position that require certain qualities. The test is used to measure an applicant’s
potential to perform the job. These include performance, aptitude, interest,
23
24. J&J ENTERPRISE
intelligence, skills or practical test. Example of practical test is machine handling
skills.
3.4 SALARY
Salary is a fixed monetary reward paid to workers on periodical basis. J&J enterprise using normal
practice to pay salaried workers on a monthly basis. Salaried workers are expected to work a fixed
number of hours which is 8 hours per day and 26 days per month. Salaried workers are not subjected to
loss of pay in the case of allowed absences such as illness.
Contribution to the employees provident fund (EPF)
It is the responsibility of the employers to register its employees if they are not yet contributor to EPF. It
is mandatory for employers to contribute to the EPF for all qualified employees. At present, the statory
rate of monthly contribution employees is 11% of the basic salary. The employer’s portion of the monthly
contribution is 12%.
Contribution to the social security organization (SOCSO)
Employers are obligated to protect their employees by contributing to the SOSCO. It is a form of
insurance to protect the employees in term of monetary composition in case of unforeseen incidents at the
work place. All employees earning RM3000 or less amount are qualified to contribute to this fund.
Employees earning more than RM 3000 a month can also contribute to the fund with the consent of the
employers. The rate of contribution by the employers and employees is based on the basic salary.
24
25. J&J ENTERPRISE
3.5 LIST OF EQUIPMENT
MACHINE/EQUIPMENT QUANTITY PRICE PER UNIT TOTAL COST
(RM)
Cash register 1 1 500 1 500
Punch card machine 1 1 500 1 500
Lamp 5 1 000 5 000
Supervisor desk and chair 1 250 250
TOTAL 4250 8250
25
26. J&J ENTERPRISE
3.6 ADMINISTRATION BUDGET
FIXED MONTHLY OTHER
ASSETS EXPENSES EXPENSES
EXPENSES (RM) (RM)
(RM)
Furniture and Fitting 5250
Machinery and Equipment 3000
Rent 4800
Utilities 800
Sundry 300
Rental deposits 9600
Deposits utilities 1600
Road tax/ Insurance 1200
Business Registration/ License 175
Advertisement newspaper 200
Job application form 10
Legal fee 200
TOTAL 8250 5900 12985
Total :27,135
26
28. J&J ENTERPRISE
4.1 MARKETING OBJECTIVE
As we know, fruits are one of the essential elements in our diet. In pyramid, fruits are in
the third place that needed to all people for their body. In addition to, Joy & Juicy (J & J)
Enterprise will be produce variety of fruits which is Fruits, “Rojak Buah”, Ice Blended, Juices,
Strawberry-Dip-Chocolate, Cordial Drinks and our own recipe, Bano Sore.
Fruits business is a kind of common business in Malaysia, but why J & J Enterprise still
chooses this kind of business? It is because we have our own technique and recipe in order to
keep our product fresh and quality compare to other competitors.
In addition to, we want to cover 10% market share for starting year on existing market
share. Our targets also want to increase percentage of market share at least 2% every year. By
increase our sales every years we can create good competition among the other two competitors
which is Daily Fresh and MBG Fresh Fruits.
4.2 PRODUCT OR SERVICES
As we know, fruits contain vitamins which are essential for our body to growth. In order
to add variety to our product, besides sell our fruits, we also sell juices. The unique and strength
of our product are based on our ingredient used, our own recipe such as Bano Sore that we adapt
from traditional foods and we also apply safety policy.
The product that J & J Enterprise produce is Bano Sore which is our special recipe that
contribute 10% of sales, Assortment of Fruits with contribute 30% of sales, Stick Fruits with
contribute 5% of sales, Rojak Buah with contribute 10% of sales, Ice Blended with 10% of sales,
Juices with 10% of sales, Strawberry-Dip-Chocolate with 5% of sales and Cordial Drinks with
10% of sales.
Besides that, other strength of our company also is based on our strategic location where
most people passing by. Thus, it is not possible for customer to buy our product. Our company
also operate everyday including public holidays and festival seasons.
28
29. J&J ENTERPRISE
4.3 TARGET MARKET
As we are in Sunway Pyramid, our own targets are people who stay near that area which
is resident in Taman Desaria, Taman Medan, Seksyen 15, Seksyen 14 and Taman Subang
Permai. Besides that, Bandar Sunway also comprises of operating commercial and industrial
business such as in Petaling Jaya Seksyen 7, Petaling Jaya Seksyen 9, Petaling Jaya Seksyen 11
and Lagoon Perdana. Moreover, there are also have student from many institutions such as
Sunway Collage, Monash University, Taylors University Collage and The First Academy. Our
product produce fresh fruit with contain a lot of vitamins that satisfied our customer needs and
want.
From this, we are using segmented marketing as target market alternative. Our target is
people who come to Sunway Pyramid. The common bases that we use segmentation include
demographic segmentation which is information about their level of age with average range start
from 5 years old and above, their income average level from RM 1000 and above, gender,
occupation and education with average range start kindergarten until university student. Other
than that, we also use psychographic segmentation which includes the personal tastes of the
customer, the preference of the customer, customer status and loyalty to product. In behavioural
segmentation, we identify occasion, user status and loyalty status.
29
30. J&J ENTERPRISE
4.4 MARKET TREND AND MARKET SIZE
Nowadays, people are concern with healthy lifestyle. So, they will seek product that will
give benefit to them. Today, time is so importance, so consumers more prefer to purchase
something which is less time consuming in preparing it. Beside that, consumer also prefer
product that are easy to reach them. The population at Sunway Pyramid is around 200,000
people. There are two major market segments within the target market area which is student from
institutions and families living. The first group consists of about 8300 students from 4
institutions and the second group is made up of 191,700 from 9 families living including
secondary and primary school at that area.
J & J Enterprise estimated the market size to be RM 27,500 a month, that is, RM 9,000 a
month from 4 intistutions and RM 8,000 a month from families. We also took into consideration
factors that may affect sales such as the school holiday and fasting month of Ramadhan. Using
this information, J & J Enterprise estimated the market size to be only RM 309,600 per year.
Base from all the trends in our market today, we are confidence that our product may
attract consumer as it will reduce their obstacle in life. We see that this business guarantee high
return as the market size in value amount to RM 3,096,000 per year (RM 258,000 x 12 months).
Part from the value, J & J Enterprise own 10% that equal to RM 309,600 per year.
In our location we have only two competitors to compete with them. J & J enterprise feel
that it is not too tough to survive in this industry.
30
31. J&J ENTERPRISE
4.4.1 Market Share
J & J Enterprise has identified 2 main competitors, which are Daily Fresh and MBG
Fresh Fruits. Our survey according to this business reveals that each of the competitor controls a
percentage of the market as shown below.
Market Share before Entry of J & J Enterprise:
Daily Fresh : 55% RM 141,900
MBG : 45% RM 116,100
100% RM 258,000
After analyzing the competitor’s strength and weaknesses, J & J Enterprise is confident it
can control 10% of the market. This will mean that the existing competitors will lose some of
their market after the entry of J & J Enterprise.
31
32. J&J ENTERPRISE
Adjusted Market Share after the Entry of J & J Enterprise:
Daily Fresh : 50% RM 129,000
MBG : 40% RM 103,200
J & J Enterprise : 10% RM 25,800
100% RM 258,000
Estimated market share for J & J Enterprise is 10% or RM 25,800 per month.
32
33. J&J ENTERPRISE
4.5 COMPETITION
To identify our competitor, we ensure that to assess their market position and strategy in
term of product quality, pricing, distribution and promotion of competitors. Besides, we also
look for competitor strengths and weaknesses in market.
COMPETITORS STRENGTHS WEAKNESSES
DAILY FRESH a) In term of size, Daily Fresh a) The promotion for Daily
own higher market share Fresh is not widely or lack of
which is 50.5%. promotion.
b) Experience for Daily Fresh b) Fruits display is not in
in Sunway Pyramid is 5 proper ways in order to retain
years. the quality of fruits.
MBG FRESH a) In term of size, MBG own a) The price of the product is
FRUITS 40.5% of market share. too expensive.
b) MBG already experience b) The location in Sunway
for 3 years in Sunway Pyramid is not strategic.
Pyramid.
33
34. J&J ENTERPRISE
4.6 FORECAST SALES
There are several factors need to be taken into consideration when forecasting sales. In
general, customer awareness of a business that has just started operations will take some time.
While the customers familiarise themselves with the new business and its product or services, the
business can expect sales to be less than the estimated market share. From this, we take action to
speed up customer awareness and boost early sales figures with an aggressive and intensive
marketing effort. For example we are focus on promoting our product and building trust between
our business and our target market.
In term of seasonal factor, customer buying patterns can be influenced by certain seasons
that occur within a particular business period. We as a new business have identified seasonal
factor such as school holidays, festival season (Hari Raya Puasa, Chinese New Year, Deepavali
and Christmas and so on) and weather conditions.
J & J Enterprise produce a variety fruits in Sunway Pyramid. From our survey, our target
market area that the market size for fruits is about RM RM 3,096,000 per year. Since we are
starting a new business, J & J Enterprise is confident it can achieve 10% market share which is
equivalent to RM 309,600 per year.
As J & J Enterprise is just started the business, will take some time to achieve target
profit. As we are new business, our target sales can be expect to be less than estimated market
share for the first year.
34
35. J&J ENTERPRISE
Market size = RM 3,096,000 per year
Market Share J & J Enterprise = 10%, RM 283,800 per year (for the first year with 11 month,
RM 25,800 x 11 months)
Sales Forecast for Joy & Juicy Enterprise Year 2011
Month Sales Forecast (RM)
January -
February 23,200
March 23,200
April 23,736
May 23,736
June 24,252
July 24,252
August 23,200
September 24,510
October 24,510
November 24,768
December 25,026
Total 240,128
According to our marketing objective, our market share will increase 2% for every year.
This means that J & J Enterprise market share for the year of 2012 is to be 12% which is
equivalent to RM 271,520 and for the year 2013 is achieve 14% market share which is
equivalent to RM 433,440.
4.7 MARKETING STRATEGY
35
36. J&J ENTERPRISE
The marketing strategy that we are using consists of four key variables, also known as the
4Ps of marketing. The four variables are product, price, place and promotion.
a) Product strategy
In term of quality of our product, we are using only quality input such as fresh fruits to
produce high quality output. Beside that, we also using simple and easy to carry by customer.
We also produce mix the colour of fruits to attract customer attention besides using cordial and
ice-blended drinks.
b) Pricing Strategy
Our price of the product is based on cost with average mark up 22% on cost per unit and
some of our product also based on competition among another two competitors in Sunway
Pyramid. Besides that, our factors affecting price of the product is according to our product
concept, cost target market, our marketing objectives and targeted profit. We also look to
economic conditions, government regulation, social concerns and consumer in order to setting
the price.
c) Place Strategy
We are choosing Sunway Pyramid as our location of the business base on several factors
such as type of product, target market, transportation ease and product standardization.
i) Type of product
Our product is easy to market. It means that, this business is accepted to all people
because meet needs and wants of the customers. Besides that, we know that food is one of the
basic needs for our body. Thus, fruits are one of the foods that people will buy.
ii) Target Market
As we know, our marketing objective in target market is resident who stay near Sunway
Pyramid. In addition to, all level of age with average range start from 5 years and above. Besides
that, there are also have student in many institutions such as, Sunway Collage, Monash
University and so on that will be our target market.
iii) Transportation ease
36
37. J&J ENTERPRISE
Sunway Pyramid location is strategic as it easy access with connection of highways and
roads from many place. This will make easy to people who want to come to Sunway Pyramid.
iv) Product Standardization
Most of our product is using similar input which is fresh fruits. J& J Enterprise produce
variety style that using fruits.
d) Promotion strategy
There are several promotion tools in this strategy which are advertising, sales promotion,
personal selling and publicity. As we are in this business, our promotion strategies are using
advertisement and sales promotion.
In advertising, we using banting and put it beside escalator, lift and other attraction place
where people always passing by in order to promote our product. Besides that, we also use sales
promotion which is our business using purchase with purchase and also coupon that we give
during opening this business.
4.8 MARKETING BUDGET
37
38. J&J ENTERPRISE
Fixed Assets Other
Expenses Expenses
Items (RM) (RM)
Signboard 1,500
Fruits Display Fridge (2 units) 16,000
Furniture
• Round Aluminium Table (3 units) 270
• Aluminium Chairs (12 units)
600
• Stool (10 units)
1190
Promotion
• Price list 500
• Banting 150
• Banting stand
100
Grand Opening
100
• Balloon
40
• Coupon
• Others accessories 50
60
Business Card (100 pieces x 5)
350
Workers T-Shirt ( 7person x 2)
Total 19560 1350
38
40. J&J ENTERPRISE
Operations management can be defined as the process of marshalling business input to
transform them into output in the form of product or services. In J&J enterprise, we produce
variety of fruits products such as:
Bano sore
Assortment of fruits
Mix fruits
Stick fruits
Strawberry dip chocolate
Rojak Buah
Ice blended
Fresh juices
Cordial drinks
In J&J ENTERPRISE, we plan our operation activities to ensure that our business will
meet customers’ expectation, which include production parameters such as quality, quantity and
cost.
In J&J ENTERPRISE, we are using lot of fruits as our raw material beside manpower,
machine and equipment, and capital as our input. All this input we transform it into value added
and quality product. All process involve had been planned systematically to ensure smooth flow
of operation beside fully utilize resources and reduce cost of production in the future.
40
41. J&J ENTERPRISE
5.2 PROCESS PLANNING
Process planning involve the identification of the step-by-step processes from beginning
to end in making the product or in providing the services
Here we prepared the flow chart of J&J Enterprise products:
1. Bano Sore
Slice banana into 4 slices
Put it in the microwave’s tray. Add some sugar on it
Baked it for about 5 minutes in the microwave
Wait until the colour change to little bit brown and take it out
Put the bananas into plastic box.
Add 1 scope of ice cream with some decoration
Serve to customers
41
42. J&J ENTERPRISE
2. Assortment Of Fruits
(Example: guava, papaya, watermelon, honey dew, mango, pineapple, jackfruit,
dragon fruit, ciku.)
Choose the best quality fruits
Clean the fruits under running water
Cut the fruit
Put the cut fruit into a plastic
Deliberate the amount of fruit in the plastic until it reach 150grams
Serve to the customers
42
43. J&J ENTERPRISE
3. Mix Fruits
(Combination of 4 to 5 kind of fruits in one cup)
Choose the best quality fruits
Clean the fruits under running water
Cut the fruit
Put the cut fruit into a transparent cup
43
44. J&J ENTERPRISE
Serve to the customers
4. Stick Fruits
Choose the best quality fruits
Clean the fruits under running water
Cut the fruit
Take 4/5 slice of fruit and put into a rib
Serve to the customers
5. Strawberry Dip Chocolate
Choose the best quality strawberries
Clean the fruits under running water
Take 4 strawberry and put into a stick
44
45. J&J ENTERPRISE
Dip it into chocolate fountain
Serve to the customers
6. Rojak Buah
Clean the fruits under running water.
Cut all the fruits into bite size and combine them in a large mixing bowl.
Add in the prepared “Sambal Rojak” and stir with the fruit until well
combined.
Serve portion in plastic box. Top with generous amount of grounded
peanuts.
Serve to the customers
7. Cordial Drinks
(Example: Orange, Ice Lemon Tea and Soya Bean)
Pour selected cordial into cordial drink machine
Add 7 liters water
45
46. J&J ENTERPRISE
Switch on the machine
When it is ready, serve to customer using transparent cup
8. Ice Blended
(Chocolate, kiwi, sour soup, pink guava)
Pour 2 tea spoon of selected cordial into the ice blended machine
Add 2 cup of ice
Cover the fruit juicer and switch on the machine
Blend it well for a bout 30 second
Pour the ice blended into transparent cup
Put some cream or chocolate rice
Cover the cup and serve to the customer
9. Fresh Juices
(Any fruits choose by customer from variety of fruits stick)
Clean selected fruit under running water
Slice the selected fruits and put into the fruits juicer 46
47. J&J ENTERPRISE
Add some sugar and cover the fruit juicer
Switch on the machine and blend it well for about 30 seconds
Pour the juice into transparent cup
Serve to customers
5.3 PRODUCTION PLANNING
The main objective of production planning is to ensure the quantity of production is
enough to fulfill expected market or sale forecast over certain period. J&J enterprise adopt Chase
Strategy where the quantity varies to suit marked demand for every day.
J&J enterprise determine number of input require based from forecasting percentage of
product through average forecast sale.
47
48. J&J ENTERPRISE
Here is our example of calculation for output per month for each product.
1. Bano Sore
Average sales forecast per month = 10% x RM 25,800
= RM 2,580
Price per unit =RM 3.00
Number of output per month =RM 2,580/RM 3.00
=860 units
Number of working days/month =30 days
Amount of output per day =860 units/30days
= 29 units per day
2. Assortment Of Fruits
Average sales forecast per month = 30% x RM 25,800
= RM 7,740
Price per unit = RM 2.00
Number of output per month = RM 7,740/RM 2.00
= 3,870 units
Number of operation days/month = 30 days
Amount of output per day = 3,870 units/30 days
= 129 units per day
3. Mix Fruits
Average sales forecast per month =10% x RM 25,800
= RM 2,580
Price per unit = RM 3.00
48
49. J&J ENTERPRISE
Number of output per month = RM 2,580/RM3.00
= 860 units
Number of operation days/month = 30 days
Amount of output per day = 860 units/30days
= 29 units per day
4. Stick Fruits
Average sales forecast per month = 5% x RM 25,800
= RM 1,290
Price per unit = RM 2.00
Number of output per month = RM 1,290/RM 2.00
= 645 units
Number of operation days/month = 30 days
Amount of output per day = 645 units/30 days
= 22 units per day
49
50. J&J ENTERPRISE
5. Strawberry Dip Chocolate
Average sales forecast per month = 5% x RM 25,800
= RM 1,290
Price per units = RM 4
Number of output per month = RM 1,290/RM4.00
= 323 units
Number of working days/month =30 days
Amount of output per day =323 units/30days
= 11 units per day
6. Rojak Buah
Average sales forecast per month = 10% x RM 25,800
= RM 2,580
Price per unit =RM 3.00
Number of output per month =RM 2,580/RM 3.00
=860 units
Number of working days/month =30 days
Amount of output per day =860 units/30days
= 29 units per day
50
51. J&J ENTERPRISE
7. Ice Blended
Average sales forecast per month =10% x RM 25,800
= RM 2,580
Price per unit = RM 5.00
Number of output per month = RM 2,580/RM 5.00
= 516 units
Number of operation days/month = 30 days
Amount of output per day = 424 units/30 days
= 17 units per day
8. Juice
Average sales forecast per month = 10% x RM 25,800
= RM 2,580
Price per unit =RM 4.00
Number of output per month =RM 2,580/RM 4.00
=645 units
Number of working days/month =30 days
Amount of output per day =645 units/30days
=22 units per day
51
52. J&J ENTERPRISE
9. Cordial Drinks
Average sales forecast per month = 10% x RM 25,800
= RM 2,580
Price per unit =RM 2.00
Number of output per month =RM 2,580/RM 2.00
=1290 units
Number of working days/month =30 days
Amount of output per day =1290 units/30days
=43 units per day
52
53. J&J ENTERPRISE
5.3.1 SUMMARY OF PRODUCTION PLANNING
Product Total Percentage Average Price No. of Working No. of
Average sales of sales per output day per output
sales each forecast unit sold month sold per
per product per (RM) per day(unit)
month per month month month
(RM) (%) (RM) (unit)
Bano sore 25,800 10 2580 3.00 860 30 29
Assortment 25,800 30 7740 2.00 3870 30 129
of fruits
Mix fruits 25,800 10 2580 3.00 860 30 29
Stick fruits 25,800 5 1290 2.00 645 30 22
Strawberry 25,800 5 1290 4.00 323 30 11
dip chocolate
Rojak buah 25,800 10 2580 3.00 860 30 29
Ice blended 25,800 10 2580 5.00 516 30 17
Fresh juices 25,800 10 2580 4.00 645 30 22
Cordial 25,800 10 2580 2.00 1290 30 43
drinks
TOTAL 100% 25,800 9869 331
Based from the diagram, it show our forecast for the unit of output that will be sell in day
and month based from our total average sales per month.
In order to give better understanding, we had transferred all the data into a pie chart below;
53
55. J&J ENTERPRISE
5.4 MATERIAL PLANNING
Material management is an important component of any production set up as materials
often form a high percentage of the total cost of the finished product or services.
J&J Enterprise choose the best quality of fresh fruits as the main ingredient for our
product. Fruits would not last for a long period, so this is challenging for us to ensure we
purchase enough stock to fulfill customer demand without wasting it.
Most of our materials are purchase from vary suppliers as we will compare and buy from the
most cheap price for every purchase. It’s our company policy where we are not stick to one
supplier to supply the same product. What the most important for us is to find the lowest cost in
order to minimize our cost of operation thus gain more profit.
1. Bano Sore
Material Quantity Safety Stock Total Material Price/Unit Total
Requirement (RM) Price(RM)
Banana 30 kg 2 kg 32 kg 4 128.00
Sugar 2 kg 1 kg 3 kg 2 6.00
Cooking oil 1 liter 500 ml 1.5 liter 12 12.00
Ice cream 1 box 1 box 2 box 6 12.00
Transparent box 7 packet 1 packet 8 packet 5.00 40.00
Plastic fork 7 packet 1 packet 8 packet 2.50 20.00
Total 218.00
55
56. J&J ENTERPRISE
2. Assortment Of Fruits
Material Quantity Safety Stock Total Material Price/ Total
Requirement Unit (RM) Price(RM)
Guava 140 kg 10 kg 150 kg 3.20 480.00
Dragon fruit 50 kg 3 kg 53 kg 5.00 265.00
Watermelon 100 kg 7 kg 107kg 1.50 160.50
Honey dew 100 kg 7 kg 107 kg 2.50 267.50
Mango 100 kg 7 kg 107 kg 3.50 374.50
Pineapple 80kg 5 kg 85 kg 1.50 127.50
Plastic 39 packet 1 packet 40 packet 2.50 100.00
Rib 39 packet 1 packet 40 packet 2.00 80.00
“serbuk asam” 5 packet 1 packet 6 packet 4.00 24.00
Fruits dressing 3 bottel 1 bottel 4 packet 7.00 28.00
Soy sweet 6 bottel 1 bottel 7 bottel 3.00 21.00
sauce
Cili padi 1 kg 100 gram 1.1 kg 8.00 8.80
TOTAL 1936.80
3. Mix Fruits
Material Quantit Safety Total Material Price/Unit Total
y Stock Requirement (RM) Price(RM)
Guava 30 kg 2 kg 32 kg 3.20 102.4
Water apple 20 kg 1 kg 21 kg 5.00 105
Watermelon 15 kg 1 kg 16 kg 1.50 24
Honey dew 20 kg 1 kg 21 kg 2.50 52.5
Mango 20 kg 1 kg 21 kg 3.50 73.5
Pineapple 15 kg 1 kg 16 kg 1.50 24
Dragon fruit 15 kg 1 kg 16 kg 5.00 80
Grapes 15kg 1 kg 16 kg 8.00 128
Papaya 15 kg 1 kg 16 kg 1.50 24
56
57. J&J ENTERPRISE
Transparent cup 6 packet 1 packet 7 packet 8.00 56.00
Rib 6 packet 1 packet 7 packet 2.00 14.00
Total 683.40
4. Stick Fruits
Material Quantity Safety Stock Total Material Price/Unit Total
Requirement (RM) Price(RM)
Papaya 30 kg 2 kg 32 kg 1.50 48.00
Ciku 15 kg 1 kg 16 kg 7.00 112.00
Jack fruit 30 kg 2 kg 32 kg 8.00 256.00
Water apple 30 kg 2 kg 32 kg 5.00 160.00
Plastic 5 packet 1 packet 6 packet 3.00 18.00
TOTAL 594.00
5. Strawberries Dip Chocolate
Material Quantity Safety Total Material Price/Unit Total
Stock Requiremant (RM) Price(RM)
Chocolate 2kg 1 kg 3 kg 10.00 30.00
Strawberry 19.2kg 1.5 kg 20.7 kg 15.00 310.50
Rib 5 packet 1 packet 6 packet 2.00 12.00
(x 100 pc)
Plastic box 3 packet 1 packet 4 packet 5.00 20.00
Total 372.50
57
58. J&J ENTERPRISE
6. Rojak Buah
Material Quantity Safety Stock Total Material Price/Unit Total
Requirement (RM) Price(RM)
Chilli Sauce 5 liter 1 liter 6 liter 32.4 32.40
Sweet Soy 5 liter 1 liter 6 liter 31.00 31.00
Sauce
Sugar 30kg 2kg 32kg 1.50 48.00
Cili Padi 2 kg 100 gram 2.1 kg 8.00 16.80
Belacan 500 gram 30 gram 530 gram 2.50 2.50
Ground nuts 2 kg 200 gram 2.2 kg 5.00 11.00
Pineapple 12kg 2 kg 14 kg 1.50 21.00
Mango 20 kg 2 kg 22 kg 3.50 77.00
Turnip 30 kg 2 kg 32 kg 4.00 128.00
Guava 20 kg 2 kg 22 kg 3.20 70.40
Water apple 20 kg 2 kg 22 kg 5.00 110.00
Cucumber 10 kg 2 kg 12 kg 5.00 60.00
Transparent 6 packet 1 packet 7 packet 5.00 35.00
box
Rib 6 packet 1 packet 7 packet 2.00 14.00
Total 657.10
7. Ice Blended
Material Quantity Safety Stock Total Material Price/Unit Total
Requirement (RM) Price(RM)
Chocolate 2 kg 1 kg 3 kg 10.00 30.00
Sour soup 8 liter 2 liter 10 liter 12.00 120.00
Pink guava 8 liter 2 liter 10 liter 12.00 120.00
Kiwi 8 liter 2 liter 10 liter 12.00 120.00
Chocolate rice 1 packet 1 packet 2 packet 3.00 6.00
Whipe Cream 5 bottle 1 bottle 6 bottle 8.00 48.00
Transparent cup 4 packet 1 packet 5 packet 8.00 40.00
Straw 4 packet 1 packet 5 packet 1.50 7.50
Total 491.50
58
59. J&J ENTERPRISE
8. Fresh Juice
Material Quantity Safety Stock Total Material Price/Unit Total
Requirement (RM) Price(RM)
Orange 20 Kg 2 Kg 22 8.00 176
Apple 20 Kg 2 Kg 22 8.00 176
Watermelon 21 Kg 3 Kg 24 1.50 36
Mangga 20 Kg 2 Kg 22 3.50 77
Sugar 50 kg 3 kg 53 kg 1.50 79.5
Ice 90 packet 6 kg 96 kg 2.00 192
Transparent cup 5packet 1 packet 6 packet 8.00 48.00
Straw 5packet 1 packet 6 packet 1.50 9.00
TOTAL 793.50
9. Cordial Drinks
Material Quantity Safety Total Material Price/Unit Total
Stock Requirement (RM) Price(RM)
Orange Cordial 8 liter 2 liter 10 liter 12.00 120.00
Soy Cordial 8 liter 2 liter 10 liter 13.00 130.00
Lemon Tea 8 liter 2 liter 10 liter 12.00 120.00
Cordial
Sugar 100 kg 20kg 120kg 1.50 180.00
Transparent 10packet 1 packet 11 packet 8.00 88.00
cup
Straw 10 packet 1 packet 11 packet 1.50 16.50
Total 654.50
5.4.1 TOTAL RAW MATERIAL COST
59
60. J&J ENTERPRISE
NO PRODUCT COST (RM)
1. Bano Sore 218.00
2. Assortment Of Fruits 1936.80
3. Mix Fruits 683.40
4. Stick Fruits 594.00
5. Strawberries Dip Chocolate 372.50
6. Rojak 657.10
7. Ice Blended 491.50
8. Fresh Juice 793.50
9. Cordial Drinks 654.50
TOTAL COST 6, 401.30
• The table above show the total J&J ENTERPRISE spend for raw material
cost monthly for all 9 products, is RM 6,401.30.
• The above pie chart show percentage of raw material expenses cost for each
product monthly. Assortments fruits show highest cost spends monthly compare
to Bano Sore with difference off 26%.
5.5 MACHINE & EQUIPMENT PLANNING
60
61. J&J ENTERPRISE
In order to produce our product, we are using several machine and equipment to produce
good and quality product to our customer. Below is the detail of the machine and equipment
required:
N MACHINE&EQUIPMENT QUANTITY PRICE/UNIT TOTAL PRICE
O (RM) (RM)
1. Freeze 1 1 099.00 1 099.00
2. Fruit juicer 1 200.00 200.00
3. Ice-blended machine 1 10 000.00 10 000.00
4. Cordial drink machine 1 13 000.00 13 000.00
5. Chocolate fountain 1 5 000.00 5 000.00
6. Microwave 1 269.00 269.00
7. Chopping board 5 10.00 50.00
8. Knife 6 20.00 120.00
9. Peeler 2 14.50 29.00
10. Weight scale 1 97.00 97.00
11. Bowl 2 5.00 10.00
12. Ice cream scope 1 5.00 5.00
13. Spoon 10 2.00 20.00
14. Apron 6 5.00 30.00
15. Vinyl disposable gloves 60 boxes 5.00 300.00
TOTAL 30,229.00
FURNITURE
J&J enterprise choose to make some renovation in order to match with the production
daily at shop beside create smooth and effective flow of production.
NO MACHINE&EQUIPMENT QUANTITY PRICE/UNIT TOTAL PRICE
(RM) (RM)
1. Build-in cabinet (renovation) 1 25 000.00 25 000.00
TOTAL 25 000.00
5.6 MANPOWER PLANNING
61
62. J&J ENTERPRISE
In J&J ENTERPRISE, we had decided that all partners have to participate in production
and daily business. We also hire another two workers to support our operation and increase our
productivity and efficiency;
NO POSSITION NO.OF SALARY/MONTH EPF SOCSO TOTAL
STAFF (RM) 12 %, 11% 2% (RM)
REQUIRED (RM) (RM)
1. Manager 1 1 500 180 30 1 710
2. Account Officer 1 1 500 180 30 1 710
3. Administrative 1 1 500 180 30 1 710
Officer
4. Operation Officer 1 1 500 180 30 1 710
5. Marketing Officer 1 1 500 180 30 1 710
6. Sale Assistant 2 650 71.50 13 1 469
TOTAL 1 0019
5.7 OPERATIONS LAYOUT
62
63. J&J ENTERPRISE
Layout refers to the arrangement of machine, equipment, workers and other facilities
used in the operations
In JOY & JUICY lot shop, we are using process layout based. This is because the layout
is suitable for a business that produce several products using similar processes
This type of layout is design based on the similarity of processes where by machine and
equipment that perform similar function will be grouped together
Here we have attach our operation layout for our shop lot at Sunway Pyramid
5.8 OPERATIONS BUDGET
63
71. J&J ENTERPRISE
6.4 PRO FORMA INCOME STATEMENT
Pro Forma Income Statement WE CARE FOR YOU SDN. BHD.
PRO-FORMA INCOME STATEMENT
Year 1 Year 2 Year 3
Sales 264 390 371520 433440
Less: Cost of Sales
Opening stock
Purchases 70411 85450 99691
less: Ending Stock
Carriage Inward & Duty
70411 85450 99691
Gross Profit 193979 286070 333749
Less: Expenditure
Administrative Expenditure 70800 70800 70800
Marketing Expenditure
Other Expenditure
Business Registration & Licences 175
Insurance & Road Tax for Motor
1200 1200 1200
Vehicle
Other Pre-Operations Expenditure 2890
Interest on Hire-Purchase
Interest on Loan 5200 4767 4333
Depreciation of Fixed Assets 6577 6577 6577
Operations Expenditure 110209 120228 120228
Total Expenditure 197051 203572 203138
Net Profit Before Tax (3072) 82498 130611
Tax 0 0 0
Net Profit After Tax (3072) 82498 130611
Accumulated Net Profit (3072) 79426 210037
71
72. J&J ENTERPRISE
6.5 PRO FORMA BALANCE SHEET
J & J ENTERPRISE
PRO-FORMA BALANCE SHEET
Year 1 Year 2 Year 3
ASSETS
Fixed Assets (Book Value)
Land & Building
Furniture & Fitting 5250 5250 5250
Machinery & Equipment 3000 3000 3000
Fruit display 14000 12000 10000
Furniture 3560 3560 3560
Machinery 26189 23279 20369
Renovation 25000 25000 25000
Van 18333 16666 14999
95332 88755 82178
Current Assets
Stock of Raw Materials 0 0 0
Stock of Finished Goods
Accounts Receivable
Cash Balance 57778 136020 262375
57778 136020 262375
Other Assets
Deposit 11200 11200 11200
TOTAL ASSETS 164310 235975 355753
Owners' Equity
Capital 48215 48215 48215
Accumulated Profit (3072) 79426 210037
45143 127641 258252
Long Term Liabilities
Loan Balance 119167 108334 97501
Hire-Purchase Balance
119167 108334 97501
Current Liabilities
Accounts Payable
TOTAL EQUITY &
164310 235975 355753
LIABILITIES
72
73. J&J ENTERPRISE
6.6 FINANCIAL ANALYSIS
J & J ENTERPRISE
FINANCIAL PERFORMANCE
Year 1 Year 2 Year 3
PROFITABILITY
Sales 264390 371520 433440
Gross Profit 193979 286070 333749
Profit Before Tax (3072) 82498 130611
Profit After Tax (3072) 82498 130611
Accumulated Profit (3072) 79426 210037
LIQUIDITY
Total Cash Inflow 442605 371520 433440
Total Cash Outflow 384827 293278 307085
Surplus (Deficit) 57778 78242 126355
Accumulated Cash 57778 136020 262375
SAFETY
Owners' Equity 45143 127641 258252
Fixed Assets 95332 88755 82178
Current Assets 47732 125948 252277
Long Term Liabilities 119364 108334 97501
Current Liabilities 0 0 0
FINANCIAL RATIOS
Profitability
Return on Sales -1% 22% 30%
Return on Equity -7% 64% 51%
Return on Investment -2% 35% 37%
Liquidity
Current Ratio - - -
Quick Ratio (Acid Test) - - -
Safety
Debt to Equity Ratio 2.64 0.85 0.38
BREAK-EVEN ANALYSIS
Break-Even Point (sales) 104724 108180 107952
Break-Even Point (%) 40% 29% 25%
73
74. J&J ENTERPRISE
Return on sales
%
Year
Return on equity
%
Year
74
75. J&J ENTERPRISE
%
Return on investment
Year
Times Debt to equity ratio
Year
75
76. J&J ENTERPRISE
6.6 BUDGET
ADMINISTRATIVE BUDGET
Particulars F.Assets Monthly Exp. Others Total
Fixed Assets
Furniture & fitting 5250 5250
3 30
Machinery & Equipment 000 00
- -
- -
- -
Working Capital
48
rent 4800 00
8
Utilities 800 00
sundry 300 300
- -
- -
- -
- -
Pre-Operations & Other Expenditure
Other Expenditure -
1
Deposit (rent, utilities, etc.) 11200 1200
1
Business Registration & Licences 175 75
Insurance & Road Tax for Motor Vehicle 1200 1200
4 41
Other Pre-Operations Expenditure 10 0
Total 8250 5900 12985 27135
76
77. J&J ENTERPRISE
6.7.1 MARKETING BUDGET
MARKETING BUDGET
Particulars F.Assets Monthly Exp. Others Total
Fixed Assets
1 15
Signboard 500 00
16 1600
Fruits Display fridge 000 0
Furniture 2060 2060
- -
Working Capital
Salary, EPF & SOCSO
Advertising
- -
- -
- -
- -
- -
Pre-Operations & Other Expenditure
Other Expenditure
Deposit (rent, utilities, etc.) - -
Business Registration & Licences - -
Insurance & Road Tax for Motor Vehicle
1
Other Pre-Operations Expenditure 1350 350
19 1 2091
Total 560 350 0
77
78. J&J ENTERPRISE
6.7.2 OPERATION BUDGET
OPERATIONS BUDGET
Particulars F.Assets Monthly Exp. Others Total
Fixed Assets
2909
Machinery 29099 9
200
Van 20000 0
Renovation 25000 25000
Working Capital
640
Raw Materials & Packaging 6401 1
Carriage Inward & Duty - -
100
Salaries, EPF & SOCSO 10019 19
Rental
Utilities
Pre-Operations & Other Expenditure
Other Expenditure 1130 1130
Deposit (rent, utilities, etc.)
Business Registration & Licences - -
Insurance & Road Tax for Motor Vehicle - -
Other Pre-Operations Expenditure - -
740 9164
Total 99 16420 1130 9
78
