Famous Sweets Corner is an online business collecting famous sweets from different districts of Bangladesh. It was formed in 2017 by 5 members with experience in management, finance, marketing, and HR. The business sources unique heritage sweets like Tangail's chomchom, Comilla's rasmalai, Bogra's doi, and Netrokona's balish misti. It aims to introduce these authentic sweets to markets outside their origin through its online platform and participation in trade fairs. The marketing plan includes the use of social media, direct mailing, and exhibitions to promote the products. Initial investment is BDT 120,000 with a bank loan of BDT 80,000. Financial projections show an expected

1. Name: and ID:
Akkas Uddin (kaiser) 111-46-88
Md Khaled Rabbi 111-46-28
Md Touhidur Rahman 111-46-75
Mohammad Imran 111-46-122
Amzad Hossen 111-46-73
8 NO. Sohid Mirza Lane, Mehedibag,
Chittagong, Bangladesh. [Zip Code-4203]
Phone: +8801840111365 and, +880 1750011208
WWW.FAMOUSSWEETSBD.WEEBLY.COM
E-mail: FamousSweetsBD@gmail.com
Famous sweets corner
The Sweets Heritage of Bangladesh
18
TH
ENTREPRENEURSHIP DEVELOPMENT FAIR” 2017
SOUTHERN UNIVERSITY BANGLADESH
Business Plan Prepared
by:
Business Plan

2. Table Content:
Content Page no.
1) Executive summary
2) Management and org.
3) Product History
4) Product & Services
5) Stage of development
6) Marketing plan
7) Financial plan
Sources of Funds
a)Income Statement
b)Cash Flow
c)Balance Sheet
01
01
04-05
05-08
05-07
08-12
13-21

3. EXECUTIVE SUMMERY:
FAMOUS SWEETS CORNER was formed in 2017 10th April. This is a Small and Online
business that formed by 5 business members. Currently business is ventured in collecting
and sourcing famous sweets from many district. The uniqueness of this product is that those
Products assure the real test and flavor. The key management personnel are CEO; Akkas
Uddin kaiser, CMO; Md.Touhidur Rahman, CFO; Mohammad Imran, Chief Accountants
; Md. Khaled Rabbi, Head of Human Resources Manager; Amzad Hossain Each of the 5
members possesses management skills and financial skills and marketing background over
4 years of experience that will help startup business to grow. So, it is expected that the
business will grow 25% with launch of this “Famous Sweets Corner”. Overall initial
investment TK 120,000/- And the bank loan TK 80,000/-.
Management and Organizational Chart:
The roles of the entrepreneur are to identify the necessary steps to operate the
business more efficiently. The key management personnel for this business are the
five partners that includes in forms of organizational chart
Chief Executive Officer : Akkas Uddin Kaiser
Chief financial officer : Mohammad Imran
Chief marketing officer : Md. Touhidur Rahaman
Chief Accountants : Md. Khaled Rabbi
Head of Human Resources: Amzad Hossain Sumon

4. PRODUCT HISTORY:
History of Tangial ChomChom:
Chomchom, (Bengali: চমচম) is a traditional bengali sweet originated from
porabari, tangail, Bangladesh. It is a very popular dessert in Bangladesh and India. The
cuisine comes in a variety of colors, mainly light pink, light yellow, and white. It is coated
with coconut flakes as a garnish. The sweet is oval and brownish.
porabari in Tangail District, Bangladesh, has been famous for chomchom for 150 years.
For last couple of years most chomchom stores were shifted to Panch Ani Bazar, centre
of Tangail city.
The main ingredients are flour, cream, sugar, saffron, lemon juice, and coconut flakes.
History of Comilla Rasmalai:
Rasmalai of Comilla is really very delicious sweet meat. It is very famous sweet all over
the country. It made from the local pure milk, egg, all-purpose flour, baking powder and
oil. "Matree Bhandar" is the best and oldest producer of the tastiest "Rash Malai". You'll
find lots of outlet at different places at Comilla claiming themselves as dealer of "Matri
Bhandar" but don't get fooled. Cause there is only one showroom of the "Matri Bhandar".
There is something about this sweet dish, the local water or the smoke flavor. If you come
Comilla don't miss to go for that.
Location Manoharpur, Comilla
How to get there From Dhaka cityyou can reach to the Comilla city by several bus service.
After reaching Comilla cityyou can hire a Rickshaw orAuto Rickshaw to get to the original
Matri Bhandar at Manoharpur.
History of Bogurar Doi:
The Curd of Bogra is at first started its history at Sherpur - one of the Upazila of Bogra
District in Bangladesh. Its a delicious dairy product, made from cow milk. 'Doi' or Curd is
a very common food item in Bangladesh but the 'Curd from Bogra' or 'Bogurar Doi' is best
in quality and famous in taste. Its popularly named as 'Bogurar Doi‘

5. According to the local people source, a man named Gouro Gopal Chandra Ghosh was
migrated from India to Sherpur area of Bogra, whose profession was producing dairy
products. It was his family profession from his ancestors. He started to produce the 'Doi' at
Sherpur and sells in Bogra from his place every day and became popular within short time.
He then started a factory in Bogra sponsored by the former Prime Minister of Pakistan,
Mohammad Ali Bogra, who was very much impressed by the taste of his 'Doi'. His Curd
or 'Doi' became more and more popular, and he started to send it to different parts of the
country to sell.
Balish Misti of Netrokona:
Netrokona isfamous formany things. Among them, Balish mishti is most popular. It comes
first when we talk about this particular place. This sweet has a history of almost hundred
years. Because of its pillow-like shape and huge size, it is called balish (pillow) sweet.
Each can weigh up to two kilograms. It tops the list when groom family sends different
types of sweet to bride’s house as part of tradition. This sweet was first made by Goyanath.
That is why, it is also known as Goyanath’s balish mishti or Goyanath’s Chomchom.
However, before leaving Bangladesh in 1969, he taught the secret recipe to his employee
Nikhil Modok. Since then his descendant are making this special sweet. However, this
sweet is now found in many shops. If you ever visit Netrokona, you should not miss the
opportunity to taste this giant Chomchom. If you taste once, you will never forget its taste.
Products/Services:
The purposeof our product& services to available in whole Bangladesh market in
Short term, and in long term we will go for the outbound / (Middle East Country).
And we will continue our researchable activities to develop our business.
Our facilities or / Customer Benefit:
We are providing and delivering the heritage famous sweets currently in Chittagong
Market. And it might benefit for the customer for getting all variety of Sweets in one
place. And, it might be luxury or needed item. Because, people are like to consume
those product for dessert menu. Or someone may consumption for fulfil their own
needs. Such as: it’s protect you from strokes, and it’s healthy for breakfast, sweets

6. lowers youblood sugar, after eating sweets you’ll better in bed. And increasing body
calorie functions Sweets could lose weight.
Unique feature:
Our product unique features is, we are collecting the best and famous product in
many districts. So, it’s really top to rare chance to making duplicate this foods with
same features.
Stage ofDevelopment:
Introduction
A better brand would be development and introduction. Within the sweets industry,
so we have to first develop our services, identify its market and Production and
design the packaging. From there, we must decide how to promotethe productto its
target customers, which is usually done in one of two ways: penetration, in which a
productis priced low to better penetrate and secure consumers; or skimming, when
the product is priced high and then lowered slowly over time.
Growth
Sweets business make sure to survives and its launch outer of the nations, it might
be usually moves into its growth phase. This is the phasein which mostof the profits
are seen. This is also the phasewhere marketing becomes even more crucial. Instead
of advertising to just the initial target customers, campaigns focus onthe masses and
building loyalty to the brand.
Maturity
After a hits its peak, it moves into its maturity phase. Can spend years here. Look at
the current market, and with much different packaging, of course. Sales stabilize,
and manufacturers must focus their attention of defending their market share. Even
more funds are diverted to marketing to continue building brand loyalty, as well as
to fend off the penetration of their competitors. During this phase, manufacturers
may also start developing “offshoots” of successful products.
Decline
The final phase of our product life cycle is decline. Even if sales were once stable,
the demand for the product could deteriorate, and sales dwindle. Companies may
choose to repackage or redesign our Sweets industry to improve sales. They may
also sell it off to a competitor or discontinue to product altogether.

7. Future Researchand Development:
R&D activities differ from institution to institution, with two primary models, of an
R&Ddepartment either staffed by engineer and tasked with directly developing new
product or staffed with industrial scientist and tasked with applied research in
scientific or technological fields, which may facilitate future product development.
R&D differs from the vast majority of corporate activities in that it is not intended
to yield immediate profit, and generally carries greater risk and an uncertain ROI
(return on investment)
Government Approvals:
Government approval in necessary are the stage of “Famous Sweets Corner”
Licensing. Other status of the government approval function is Tax. Or, TIN (Tax
Identification Number)
Product/Services Liability
Product liability is the area of law in which manufacturers, distributors, suppliers,
retailers, and others who make products available to the public are held responsible
for the injuries those products cause. In this situation we are getting some ofproduct
delivering liabilities in case of, Transportation problem. So here, we are more
concern to avoiding this types of problems.
Production:
In terms of production, we are decide to subcontracting out. Because, its
manufacturing is not easy to possible without perfect or, expert its. And the costof
subcontracting conditions we are the taken those of product with 10% more/less
commission based system.
On other hand of, subcontractoris available in some products. And someofproduct
has very rare subcontractor, because, oursomeproductis static. So, we have to agree
with their term & conditions.
Facilities:
The plans for facilities are the expansion of our business and concerning the
convenience of our customer we go for new branch in different city to serving our
products in many areas.

8. Suppliers:
Milk is our main ingredient of our products. So, here Farmer is the major raw
material suppliers of our company. But, we are not using this raw materials directly.
Because, we taking thoseproducts after processing. So, we gets those products from
our suppliers or distributor channels.
Environmental Factors:
The potential environmental impact of the productorservices is due to urbanization
and foreign cultural foods. Cause, someofheritage foods areloses dueto taking care
of people or national awareness. So, in this step we are trying to create awareness of
this Heritage Foods inthe local & international market. And environmental agencies
have to regulate this Heritage Product industry to promoting the traditions of the
nations.
Marketing Plan
Industry Profile:
Current Size: Our Sweets industry sizes is too large. But, day by the day it’s going
to decreasing this Industry sizes. So, here the solution is need to be changing form
utilities for serving best product in the current or future industry.
Growth Potential: regarding growth possibility of Sweets Industry has, Stable.
Because, their all of ingredient is daily needed based product for all kinds of
conditions.
GeographicalLocations:currently we starting our business in Chittagong market.
After six month or one year we’ll expanding our company sizes in many cities of
Bangladesh.
Profit Characteristics:Gross profit margin is a measure of the potential
profitability of a business when considering only the costof goods sold. Dividing

9. gross profit by net sales determines the gross profit margin. Net sales is gross profit
minus costof goods sold.
Distribution Channel: our distribution channel is a chain of service passes until it
reaches the end consumer. So, here we following; Producer(Foods Makers), directly
collecting and distributing to the ultimate customer.
Competition Profile: the main competition of our “Famous Sweets Corner” is
local sweets suppliers in all around. So, here our competitive advantage or
competency is, Taste & Flavor. If the consumer gets taste of our product, they can
classifies what the Sweets really different from others.
Customer Profile: Sweets is a treat that also has health benefits. It contains Milk, Sugar,
which are act as antioxidants. Antioxidants protect the body from aging caused by free
radicals, which can cause damage that leads to heart disease. While Sweets contains
ingredients beneficial to health, sugar and calories. Moderation is always the key Milk
Chickpea conveys more benefits than milk! Sweets and fats can contribute to optimum
health due to the health promoting phytochemicals they may contain – many of which are
still being identified.
TargetCustomerProfile: initially we are targeted as our customer in Chittagonian
People. And, the size of market is not small. And the market Penetration
pricing strategy is the price of a product is initially set low to rapidly reach a wide
fraction of the market and initiate word of mouth. Then we going to decide the price
strategy is based product needs.
Pricing Profile:
A pricing structure is an approachin products and services pricing which is various
product line prices, discounts, offers consistent with the organization goals and
strategy. Price structure can affect how company grows and is how attain perceived
by the customers. And, the negotiating price forlarge orders oronspecial price deals
for penetrating the market condition of customers view point of; in the situations of
anchoring, whack back, Sticker Shock, Cherry Picking, Pencil Sharpening.
Gross Margin on Products/Services:
Gross profit margin is a measure of the potential profitability of a business when
considering only the costof goods sold. Dividing gross profit by net sales

10. determines the gross profit margin. Net sales is gross profit minus costof goods
sold. For example, if the gross profit of Our Company is TK 20 Lac and costof
goods sold is TK 750,000, the gross profit margin is 62.5 percent.
] BreakEven Analysis:
Total Product Cost (37 unit)
profit20%
Tk. 17,575
tk.35,00
Total Selling Price(cost + profit) Tk. 21,090
Per Unit Cost =
= 17,575 ÷ 37
= Tk.475
Per Unit Selling Price =
= 21,090 ÷ 37
= Tk.570
Break-Even Point (In Unit) =
=
14060
570−95
= 29.6 Unit

11. Market Penetration:
Marketpenetration is one of the four alternative growth strategies in the Ansoff
Matrix. A market penetration strategy involves focusing on selling your existing
products orservices into your existing markets to gain a higher market share. So,
here we Selecting Distributor Channel System,
Producer Company Customer
Sales Representative & Direct Sales Forces:
We are using some of sales people for delivering and supplying function of our
ordered Foods into to the certain Customer.
Direct Mail/Telemarketing:
The function of direct mail or telemarketing is another part of our company
management system. Basically, we are the online order taker company. These the
purpose, some of conditions we need to go direct mailing or telemarketing system
for the approaching customer.
Advertising & Promotion:
Our Advertising and Promotion Medias for using to creating awareness of our
product & services, and also creating a large number of customer size. And to
proving current and upcoming product information, feature, price, and promotions.
And, in case of special promotion we go for the Home Delivery System in local
Market. So, here we are using those of sites for developing our advertising and
promotional activities;
FACEBOOK PAGE; WEBSITE; DIRECT MAILING; TELE MARKETING; etc.
Packaging and labeling:
We don’thave to need extra packaging. Because, we selling the traditional/heritage
sweets which are directly sourcing at real place of production, who are the famous
Sweets maker or, suppliers it’s in this industry. We are representing all of them.

12. Services & Warranties:
We do not have to go for the directly warranties or guarantees system. But In case
of Delivery mistakes, we will change this product or, we will negotiate about this
types of conditions.
Trade Shows:
We are planning to use of exhibited instantly “18th Entrepreneurship Development
Fair 2017” organized by, SOUTHERN UNIVERSITY BANGLADES. So in this
fair, we are going to promote our Product & Services through the people of our
targeted market.
Future Markets:
Yes! We believe that the opportunities occurin the future market is very high. And,
Sweets Demand of the customer everywhere in the market. And also, Sweets
Industry is the large market in worldwide. And, peoples are like to eating Sweets for
concerning of their health & other benefits.

13. FINANCIAL PLAN:
4.0 Sources and Uses of Funds
Sources
Investment Capital Taka
Investment by Owners 1,20,000
Debt Capital
Bank Business Loan 80,000
Total = 2,00,000/-
Applications Of Funds
Working Capital 40,000
Start-up Inventory 80,000
Initial expenses 30,000
Long-term Assets 50,000
Total= 2,00,000/-
4.1 Income Statement for the 1st
Year
Pro Forma Profit and Loss Best
Scenario
Moderate
Scenario
Worst
Scenario
Taka Taka Taka
Sales 6,00,000 6,00,000 6,00,000
Cost of Goods Sold 3,50,000 3,80,000 4,20,000
Gross Profit 2,50,000 2,20,000 1,80,000
Gross Margin % 41.67% 36.67% 30%
Expenses
Payroll 90,000 90,000 90,000
Sales and Marketing and Other Expenses 30,000 30,000 30,000
Accountant Expense 5,000 5,000 5,000

14. Utilities 10,000 10,000 10,000
Rent 48,000 48,000 48,000
Internet Expense 4,000 4,000 4,000
Others 2,000 2,000 2,000
Total Operating Expenses 1,89,000 1,89,000 1,89,000
Profit Before Interest and Taxes 61,000 31,000 (9000)
Interest Expense 9,600 9,600 9,600
Net Profit/ Loss 51,400 21,400 (18,600)
4.2 Cash Flow Statements for the 1st Year
Pro Forma Cash Flow Best
Scenario
Moderate
Scenario
Worst
Scenario
Taka Taka Taka
Cash Received
Cash from Operations
Cash Sales 6,00,000 6,00,000 6,00,000
Cash In-Flows 6,00,000 6,00,000 6,00,000
Expenditures from Operations
Cash Spending 3,50,000 3,80,000 4,20,000
Bill Payments 1,89,000 1,89,000 1,89,000
Subtotal Spent on Operations 5,39,000 5,69,000 6,09,000
Additional Cash Spent
Long-term Liabilities Principal Repayment 27,000 27,000 27,000
Subtotal Cash Spent 5,66,000 5,96,000 6,36,000
Net Cash Flow 34,000 4,000 (36,000)
Beginning Cash Balance 40,000 40,000 40,000
Ending Cash Balance 74,000 44,000 4,000

15. 4.3 Balance Sheet for the 1st Year
Pro Forma Balance Sheet Best
Scenario
Moderate
Scenario
Worst
Scenario
Taka Taka Taka
Assets
Current Assets
Cash 74,000 44,000 4,000
Inventory 46,000 56,000 66,000
Total Current Assets 1,20,000 1,00,000 70,000
Long-term Assets
Long-term Assets 50,000 50,000 50,000
Total Long-term Assets 50,000 50,000 50,000
Total Assets 1,70,000 1,50,000 1,20,000
Liabilities and Capital Taka Taka Taka
Subtotal Current Liabilities 0 0 0
Long-term Liabilities 53,000 53,000 53,000
Total Liabilities 53,000 53,000 53,000
Paid-in Capital 1,20,000 1,20,000 1,20,000
Retained Earnings (54,400) (44,400) (34,400)
Earnings 51,400 21,400 (18,600)
Total Capital 1,17,000 97,000 67,000
Total Liabilities and Capital 1,70,000 1,50,000 1,20,000

16. 4.4 Income Statement for the 2nd Year
Pro Forma Profit and Loss Best
Scenario
Moderate
Scenario
Worst
Scenario
Taka Taka Taka
Sales 7,00,000 7,00,000 7,00,000
Cost of Goods Sold 4,06,000 4,41,000 4,90,000
Gross Profit 2,94,000 2,59,000 2,10,000
Gross Margin % 42% 37% 30%
Expenses
Payroll 1,00,000 1,00,000 1,00,000
Sales and Marketing and Other Expenses 40,000 40,000 40,000
Accountant Expense 6,000 6,000 6,000
Utilities 12,000 12,000 12,000
Rent 50,000 50,000 50,000
Internet Expense 5,000 5,000 5,000
Others 3,000 3,000 3,000
Total Operating Expenses 2,16,000 2,16,000 2,16,000
Profit Before Interest and Taxes 78,000 43,000 (6000)
Interest Expense 6,360 6,360 6,360
Net Profit/ Loss 71,640 36,640 (12,360)

17. 4.5 Cash Flow Statements for the 2nd Year
Pro Forma Cash Flow Best
Scenario
Moderate
Scenario
Worst
Scenario
Taka Taka Taka
Cash Received
Cash from Operations
Cash Sales 7,00,000 7,00,000 7,00,000
Cash In-Flows 7,00,000 7,00,000 7,00,000
Expenditures from Operations
Cash Spending 4,06,000 4,41,000 4,50,000
Bill Payments 2,16,000 2,16,000 2,16,000
Subtotal Spent on Operations 6,22,000 6,57,000 6,66,000
Additional Cash Spent
Long-term Liabilities Principal Repayment 27,000 27,000 27,000
Subtotal Cash Spent 6,49,000 6,84,000 6,93,000
Net Cash Flow 51,000 16,000
7000
Beginning Cash Balance 74,000 44,000 4,000
Ending Cash Balance 1,25,000 60,000 11,000

18. 4.6 Balance Sheet for the 2nd Year
Pro Forma Balance Sheet Best
Scenario
Moderate
Scenario
Worst
Scenario
Taka Taka Taka
Assets
Current Assets
Cash 1,25,000 60,000 11,000
Inventory 40,000 66,000 76,000
Total Current Assets 1,65,000 1,26,000 87,000
Long-term Assets
Long-term Assets 50,000 50,000 50,000
Total Long-term Assets 50,000 50,000 50,000
Total Assets 2,15,000 1,76,000 1,37,000
Liabilities and Capital Taka Taka Taka
Account payable 0 0 40,000
Long-term Liabilities 26,000 26,000 26,000
Total Liabilities 26,000 26,000 66,000
Paid-in Capital 1,20,000 1,20,000 1,20,000
Retained Earnings (2,640) (6,640) (61,360)
Earnings 71,640 36,640 (12,360)
Total Capital 1,89,000 1,50,000 71,000
Total Liabilities and Capital 2,15,000 1,76,000 1,37,000

19. 4.7 Income Statement for the 3rd Year
Pro Forma Profit and Loss Best
Scenario
Moderate
Scenario
Worst
Scenario
Taka Taka Taka
Sales 9,00,000 9,00,000 9,00,000
Cost of Goods Sold 4,95,000 5,40,000 6,03,000
Gross Profit 4,05,000 3,60,000 2,97,000
Gross Margin % 45% 40% 33%
Expenses
Payroll 1,10,000 1,10,000 1,10,000
Sales and Marketing and Other Expenses 60,000 60,000 60,000
Accountant Expense 10,000 10,000 10,000
Utilities 15,000 15,000 15,000
Rent 50,000 50,000 50,000
Internet & Website Expense 8,000 8,000 8,000
Others 5,000 5,000 5,000
Total Operating Expenses 2,58,000 2,58,000 2,58,000
Profit Before Interest and Taxes 1,47,000 1,02,000 39,000
Interest Expense 3,120 3,120 3,120
Net Profit/ Loss 1,43,880 98,880 35880

20. 4.8 Cash Flow Statements for the 3rd Year
Pro Forma Cash Flow Best
Scenario
Moderate
Scenario
Worst
Scenario
Taka Taka Taka
Cash Received
Cash from Operations
Cash Sales 9,00,000 9,00,000 9,00,000
Cash In-Flows 9,00,000 9,00,000 9,00,000
Expenditures from Operations
Cash Spending 4,95,000 5,40,000 6,03,000
Bill Payments 2,58,000 2,58,000 2,58,000
Subtotal Spent on Operations 7,53,000 7,98,000 8,61,000
Additional Cash Spent
Long-term Liabilities Principal Repayment 26,000 26,000 26,000
Subtotal Cash Spent 7,79,000 8,24,000 8,87,000
Net Cash Flow 1,21,000 76,000
13,000
Beginning Cash Balance 1,25,000 60,000 11,000
Ending Cash Balance 2,46,000 1,36,000 24,000

21. 4.9 Balance Sheet for the 3rd Year
Pro Forma Balance Sheet Best
Scenario
Moderate
Scenario
Worst
Scenario
Taka Taka Taka
Assets
Current Assets
Cash 2,46,000 1,36,000 24,000
Inventory 50,000 60,000 70,000
Total Current Assets 2,96,000 1,96,000 94,000
Long-term Assets
Long-term Assets 50,000 50,000 50,000
Total Long-term Assets 50,000 50,000 50,000
Total Assets 3,46,000 2,46,000 1,44,000
Liabilities and Capital Taka Taka Taka
Account payable 0 0 0
Long-term Liabilities 0 0 0
Total Liabilities 0 0 0
Paid-in Capital 1,20,000 1,20,000 1,20,000
Retained Earnings 82,120 27,120 (11,880)
Earnings 1,43,880 98,880 35,880
Total Capital 3,46,000 2,46,000 1,44,000
Total Liabilities and Capital 3,46,000 2,46,000 1,44,000