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Business proposal in Management Accounting,

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Delish fresh

Delish fresh

Published in: Education, Business, Technology

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  • 1. Delish Fresh For numerous health benefit Prepared by: Md Sajal islam
  • 2. Company Background The Delish Fresh (DF) is a beverage merchandiser. DF provides beverages in a convenient and time-efficient way. Its also offers variety type of beverage such as mineral water, milk, and juices. DF also provides delivery service within the sale area to attract more customer to use our services. Our main focus is keep everyone healthy.
  • 3. Our Product
  • 4. To strengthen relationship between brotherhood To generate Halal profit according to Shariah Mission Involve ourselves in real business To gain knowledg Keep people healthy To gain experiences vision To gain confident in business
  • 5. Target Markets Students Local International Lecturers Staff IIUM community Operation  Every Mahallah Door to Door  Lecturers room  By Order
  • 6. Advertisement Facebook Page Poster
  • 7. Product Cost (Direct Products Material) Quantity Price Per Unit (RM) Total Price (RM) Mineral Water 1.5 L 228 pcs 0.70 159.60 Dutch Lady 120 pcs 1.25 150.00 Yeo’s (Packet Drinks) 120 pcs 0.65 78.00 Merchandise inventory 468 pcs Plus: Transportation MinusEnding inventory Cost of Goods sold 387.60 20.00 7pics Dmw*0.70 (4.9) 4pics DL* 1.25(5) 4pics YO * 0.60(2.4) 12.30 395.30
  • 8. Unit Per Cost Mineral water Dutch Lady Yeo’s Variable cost 0.70 1.25 0.65 Transportation per unit 0.04 0.04 0.04 Fixed cost per unit 0.10 0.10 0.10 Total unit per cost 0.84 1.39 0.79
  • 9. CVP Analysis Selling Price (RM) Unit Variable Cost (RM) Unit Contribution Margin available of Beverages per month % of Beverages Break-Even point (Units) Mineral Water 1.5L 1.50 0.74 0.76 228 48% 39 Dutch Lady (packet drinks) 1.50 1.29 0.21 119 26% 21 Yeo’s (packet drinks) 1.20 0.69 0.51 119 26% 21 Beverages Fixed cost Fixed Expenses Amount (RM) Salaries 40.00 Advertisement 5.00 Total 45.00 Break-even point =Fixed Exp / WACM = 45 / 0.553 =81 Units WACM= (0.76*48%)+(0.21*26%)+(0.51*26%) =0.553
  • 10. Sales Budget Week 1 Mineral Dutch water Lady Week 2 Yeo’s Mineral Dutch water Lady Week 4 Week 3 Yeo’s Mineral Dutch water Lady Mineral Dutch Yeo’s water Lady Yeo’s Budgeted sales (unit) 48 24 24 55 28 28 60 32 32 65 35 35 Selling price per unit (RM) 1.50 1.50 1.20 1.50 1.50 1.20 1.50 1.50 1.20 1.50 1.50 1.20 82.50 42.00 33.6 90.00 48.00 38.40 97.50 52.50 42.00 72.00 Total 36.00 28.80
  • 11. Purchases Budget Week 1 Week 2 Week 3 Week 4 Mineral water Dutch Lady Yeo’s Mineral water Dutch Lady Yeo’s Mineral water Dutch Lady Yeo’s Mineral water Dutch Lady Yeo’s Sales in units 48 24 24 55 28 28 60 32 32 65 35 35 Add: Ending Inventory 6 3 3 6 3 3 7 4 4 7 4 4 Total units needed 54 27 27 61 31 31 67 36 36 72 39 39 Less : Beginning Inventory 0 0 0 6 3 3 6 3 3 7 4 4 Unit to be purchased 54 27 27 55 28 28 61 33 33 65 35 35 Note: ending inventory to be equal to 10% of the following week budgeted sales. units
  • 12. Cash Receipt Budget Beverages Week 1 Week 2 Week 3 Week 4 Mineral water 72.00 82.50 90.00 97.50 Dutch Lady 36.00 42.00 48.00 52.50 Yeo,s 28.80 33.60 38.40 42.00 Total 136.80 158.10 176.40 192.00 Note: All sales are in cash Cash Disbursement Budget Beverages Week 1 Week 2 Week 3 Week 4 Mineral water 37.80 38.50 42.70 45.5 Dutch Lady 33.75 35.00 41.25 43.75 Yeo’s 17.55 18.20 21.45 22.75 Total 89.10 91.70 105.40 112.00 Note: All Purchases are in cash
  • 13. Cash Budget Week 1 Week 2 week 3 Week 4 Capital 150.00 180.70 231.10 286.10 Cash collection 136.80 158.10 176.40 192.00 Total cash available 286.80 338.80 407.50 478.10 89.10 91.70 105.40 112.00 5.00 5.00 5.00 5.00 10.00 10.00 10.00 10.00 2.00 1.00 1.00 1.00 231.10 286.10 350.10 Less: purchases Transportation Salaries Advertisement 180.70 Cash Available
  • 14. Delish Fresh Budgeted Income Statement For Ending Of month November Items (RM) Sales Revenue 663.30 Less: COGS 395.30 Gross Margin Other Exp: Salaries Advertisements 268.00 40.00 5.00 Dividend (223*40%) 89.20 Orphan Fund (223*10%) 22.30 Net Income 111.50
  • 15. “A journey of a thousand miles begins with a single step.”
  • 16. 8 November 2013
  • 17. Q&A (NOTE: No chocolates for this)