ASAS PEMBUDAYAAN KEUSAHAWANAN (UW 00302)

TAM YIN LING

SUPERVISOR: EN. LIM THIEN SANG
SEKSYEN 7
GROUP 8
NAMA

NO.TEL

NO MATRIX

RABIAHTUL ADAWIAH BINTI JUNAIRIAN

01682157

BB11110487

SITI HAZZUANI BT RAMLI

52
01991430

BB11110551

SII HUONG HUONG

49
01657923

BB11110542

RAMONA BINTI KARAMA

71
01355182

BB11110493

NURUL SHAFIQA ATIQA BINTI TUMIAN

53
01374643

BB11110466

NURUL HIDAYAH BINTI ARIFF

91
01355299

BB11110460

SIA JIA NA

32
01680099

BB11110540

SENG YUH TING

10
01643650

BB11110523

RACHAEL TISIUS UBU

83
01688181

BB11110489

T/TANGA
N

55
1

NUR SHARIFAH IDZLAH BINTI ABU

BAKAR

01346802

BB11110437

74

1.0

EXECUTIVE SUMMARY
Our organisation will carry out a short term, small scale business

with our operations centre in UMS itself. Our two day duration business
project will be the selling of sushi bread roll as our core product.
1.1

THE UNIQUENESS OF PRODUCT AND SERVICES OFFERED

The sushi bread roll as the name suggests its looks like other sushi

at the first glance but this sushi the outer layer covered by the bread. The
texture are interesting that will attract more student to buy and our food
is tasty, delicious, healthy, and fast to make it. The most importance thing
our food is safety and clean also guarantee HALAL 100%
1.2 TYPE OF BUSINESS
The type of business that our organization will be involved is a
general partnership. Our group members take in the whole process of
business including finding the suppliers, promoting our products,
preparing equipment and selling the product.
1.3 TARGET MARKET AND CUSTOMERS
All UMS students are target market where they are divided into
distinct groups of customers with different demands, such as multitasking
(working while eating), on-the-move (rushing to attend next lecture or lab
work), leisure (as snack), health (health consciousness or on a diet), and
meal (interested to try something new or different).
1.4 COMPETITIVE ADVANTAGE
First of all sushi bread roll are not being sold at any cafeteria around
our university campus. Thus, it is the biggest advantage for us as we do
not have any competitor. In addition, we are the only stall in the expo
selling the new type of sushi that using bread as the outer layer. These
situations give way for us to monopoly all customers who are willing to
1.5

buy our sushi bread roll.

FINANCIAL RESOURCES
3

The financial resource is from fair investment by all the members in

the organization. Every member in the organization will be investing RM
55 each. Thus, the total sum of capital gained from investment of each
member in the organization will be RM 550, which will be used for all our
1.6

business operations.
IMPLEMENTATIONS STRATEGIES
A management team has been formed to run our business. This is to
ensure that each member can understand the roles they are playing.
Various positions are also formed such as president, vice president and so
on. Every position has their respective tasks to be dealt with. Moreover,
we always hold a meeting to discuss the problem that we are facing and
find solution to ensure the smoothness of the preparation for our business.
2.0
BUSINESS BACKGROUND
Rainbow Corner is the company name was established on our first
meeting. During the discussion, we together have been looking for ideas
to give our company name. Finally, all partner agreed to choose Rainbow
Corner as the company name. Rainbow Corner related with our variety of
product which is Sushi Bread Roll. This company is mainly selling healthy
food such as Sushi Bread Roll.
1. Type of Business
Our type of business is a partnership business which consist of ten
shareholders that each person will contribute RM 55.00. Hence, the overall
companys capital is RM 550.00. Every business partner of Rainbow
Corner will get the same and equal remuneration because all of the
members contribute the same amount of modal to start this business. The
remuneration that we will get depends on the net profit we get from our
product selling business. The nett profit we get will divide into 10 equal
4

parts and everyone will get the same amount of profits. In order to gain
profit, we plan the budget and control the cost wisely. Moreover, our
companys business will be focus on selling product at the stall in library
hall.
2. Vision
To provide unique taste and healthy food
Rainbow Corner vision is to provide food of a unique taste and healthy.
To Give, To Satisfy.
3. Mission
i. To produce unique, innovative and healthy food.
ii.
To work collaboratively.
iii.
To be resourceful when facing challenges.
4. Objective
i. Customers can try the different sauces tastes of Sushi and maximize
ii.

their satisfaction.
Partners of the company put their spirit through the business and

maintain cooperation.
iii.
Can solve problems with not easily to give up.
5. Logo

3.0 PRODUCT/PROCESS/SERVICES
a) The uniqueness of product/process/services
Our food is tasty, delicious, healthy, and fast to make it. The
most important our food is safety, clean and also guarantee halal
100%. Its suitable for all Ums student and staffs. The price of our
food is affordable and cheaper. Simple food that anyone can bring
anywhere and eat anytime. Long lasting food, can stand at least 8
hour.
5

 Sushi bread
The main menu or product of our company is Sushi bread roll.
We choose to make Sushi bread because it is simple and health. Our
ingredient completely with vegetable that will give us vitamin and
also high protein such meat and tuna. UMS student will satisfy with
our food because our food portion is enough to full their stomach.
Our company make the some innovation with make a variation of
ingredient the Sushi bread. Its become look more tasty and
delicious. Other than that, we try to combine the style of Japanese
food and Malay food with make the Sushi bread roll. It will attract
more buyer want to try some our food. Our packaging food also
recommended will be neat during on process.
Competitive advantages
-

The main our advantages is our product that different with other. It
is because we are totally changing the ingredients that usually use
for normally sushi that have been made nowadays. Start with main
important ingredient we use bread to replace with the rice, we put
the slice of carrot, two slices of sausage, seaweed, mayonnaise,
tuna and beef. Here we are also have two flavour that customer can

choose it between tuna or meat.

Then the sauces we are use is totally different compare the other,
we are using the Tatar sauce and Thousand Island but in at the
same time we also provide chillies sauces. Customer can choose
what kind of sauce they want and then the sauce will become the
toping of our sushi bread to give more flavour and look more
interesting for customer.
6

Our product taste for sure outfit with customer appetite and
delicious. Start from the presentation of our product will attract
customer to buy. Also when customer eats our Sushi bread their
tongue will feel seaweed, the carrot and the tuna or beef at the
same time. And for who is on diet it is suitable for eat the balance

food with vegetable and nutrients.

The size of our product also our advantages. Base on our ingredients
that we use, off course our product size is appropriate with customer
desire. We are already set up the size that can make our customer
will satisfied with our sushi bread that not to small and not to big

either but enough to full off their appetite and match with the price.
We are using the cupcakes because its more hygiene and long
lasting also we can put the Sushi bread properly for maintaining the
quality our product. And the function of stick is for pick up the Sushi
bread without need to use the finger; it is very simple and easy. And
it is look delicious and interesting when the sauces look beautiful
around the Sushi bread when using the cupcakes.

4.0

MANAGEMENT PLAN

Management
Team

Job Specification

President

Set the mission and goals of the business

RABIAHTUL
ADAWIAH BINTI
JUNAIRIAN

Distribute the jobs to members

Provides the main idea of the business plan

Monitor the whole operation of business


Lead and motivate members to achieve the main
goal
Vice President

Prepare all the document needed in business

SITI HAZZUANI
BT RAMLI

facilitate to complete the business plan proposal

Assist to supervise the team members

Finance Holder
RACHAEL UBU
NUR SHARIFAH
IDZLAH BINTI
ABU BAKAR

Marketing
Holder
SIA JIA NA
SII HUONG
HUONG
Logistic Holder

Responsible to prepare forecasted financial

analysis

Responsible to prepare cash flow statement,

profit statement and balance sheet

Collect the money from members as business

modal

Analyze the SWOT analysis of the products.

To test and understand the market size.

Set the target market, competitors and

competitive advantage

Provide transportation to members

RAMONA KARAMA
Make sure everything is ready during the process
and the EXPO event.
NURUL HIDAYAH
BINTI ARIFF
Operation
Holder
SENG YUH TING
NURUL SHAFIQA
ATIQA BINTI
TUMIAN

Control and monitor the operation process

Prepare the schedule for operation

Determine the amount of materials needed in the

operation process.

Responsibility
President

Leading the direction of companys movement including the

creation of vision and mission as a guide for companys direction.

Developing all employees commitment and their ownerships

towards the companys performance.

Creating a positive organizational culture.

Monitoring the business environment and response to any changes

in the environment.

Solving any problems that need their decision and involve critical
thinking.

Vice President

Serve as the presidents backup.

Assisting president in leading particular goals or hold leadership

roles within all the strategic goals of the organization.

Maintaining awareness of both internal and external marketing

environment.

Financial Holder& Vice Financial Holder

Responsible the Finance Department of the organization.
Recording and analyzing the cash flow of company.
Record, analyze and evaluate the profit of company.
Responsible for preparing the business statements such as balance
sheet, income statement and cash flow statement.

 Maintenance of documents such as filing the evidence of

transaction.
Marketing Holder & Vice Marketing Holder

Managing the marketing elements such as products and distribution

decisions.

Developing and managing products.

Managing integrated marketing communication and pricing decision.

Develop and undertaking the promotion strategies.

Logistic & Vice Logistic Holder

Planning strategies to increase the productivity of the company by

the use of raw materials and manpower.

Making optimum use of available fund and managing the budget as

well.

Making decision to purchase raw materials.

Planning the preparation of products for optimum scale production.

Operation Holder & Vice Operation Holder

Managing the manpower use in a team.

Ensuring the business operation are efficiency in term of using little

resources as needed and effectives in terms of fulfill customer
requirements.
10

 Planning good strategies to convert the input (raw materials, cost

and manpower) and output (products and services).
Resume Of President
Name : Rabiahtul Adawiyah binti Junairan
Date of birth : 14 August 1991
Identity card : 910814125332
Matric card : BB11110487
Address : Kolej Kediaman AB, University Malaysia Sabah,
Jalan Ums, 88400 Kota Kinabalu, Sabah.
Telephone Number : 0168215752
Email Address : bie_leogurlz91@yahoo.com
Course : Planning And Development Of Economics
Position : President

11

Resume of vice president

Name : Siti Hazzuani binti Ramli
Date of Birth : 14 October 1991
Identity Card : 911014035640
Matric card : BB11110551
Address : Kolej Kediaman E, University Malaysia Sabah,
Jalan Ums, 88400 Kota Kinabalu, Sabah.
Telephone Number : 0199143049
Email Address : hazzuani_haz@yahoo.com
Course : Entrepunership
Position : Vice President

12

Resume of Financial Holder

Name : Rachel Ubu
Date of birth : 27 August 1986
Identity card : 860827605148
Matric card : BB11110489
Address : Jalan Nosoob, Penampang, sabah.
Telephone number : 0168818155
Email address : liga.chael.guing@gmail.com
Course : Marketing
Position : Financial holder 1

13

Name : Nur Sharifah Idzlah binti Abu Bakar

Date of birth : 30 November 1991
Identity Card : 911130025976
Matric card : BB11110437
Address : Kolej Kediaman E, University Malaysia Sabah,
Jalan Ums, 88400 Kota Kinabalu, Sabah.
Telephone number : 0134680274
Email address : e_fah91@yahoo.com
Course : human resource economic
Position : Financial holder 2

14

Resume of Markerting Holder

Name : Sia Jia Na
Date of birth : 31 July 1991
Identity Card : 910731135914
Matric card : BB11110540
Address : Kolej Kediaman AB, University Malaysia Sabah,
Jalan Ums, 88400 Kota Kinabalu, Sabah.
Telephone number : 0168009910
Email address : lol_gang@live.com
Course : Hotel Management
Position : Marketing holder 1

15

Name : Sii Huong Huong

Date of birth : 13 September 1990
Identity Card : 900913136716
Matric card : BB11110542
Address : Kolej Kediaman CD, University Malaysia Sabah,
Jalan Ums, 88400 Kota Kinabalu, Sabah.
Telephone number : 0165792371
Email address : shuonghuong@yahoo.com
Course : Entrepunership
Position : Marketing holder 2

16

Resume of Logistic Holder

Name : Ramona Binti Karama
Date of birth : 17 November 1990
Identity Card : 901117-12-5746
Matric card : BB11110493
Address : Kolej Kediaman E, University Malaysia Sabah,
Jalan Ums, 88400 Kota Kinabalu, Sabah.
Telephone number : 0135518253
Email address : mona_171190@yahoo.com
Course : Markerting
Position : Logistic holder 1

17

Name : Nurul Hidayah Binti Arrif

Date of birth : 2 March 1988
Identity Card : 880302125756
Matric card : BB11110460
Address : Kolej Kediaman AB, University Malaysia Sabah,
Jalan Ums, 88400 Kota Kinabalu, Sabah.
Telephone number : 0135529932
Email address : miz_panda88@yahoo.com
Course : Hotel Management
Position : Logistic holder 2

18

Resume of Operation Holder

Name : Seng Yuh Ting
Date of birth : 13 July 1991
Identity Card : 910713075444
Matric card : BB11110523
Address : Kolej Kediaman E, University Malaysia Sabah,
Jalan Ums, 88400 Kota Kinabalu, Sabah.
Telephone number : 0164365083
Email address : theresa_seng@hotmail.com
Course : Financial Management and Banking
Position : Operation holder 1

19

Name : Nurul Syafiqa Atiqa Binti Tumian

Date of birth : 24 September 1991
Identity Card : 91092401
Matric card : BB11110466
Address : Kolej Kediaman E, University Malaysia Sabah,
Jalan Ums, 88400 Kota Kinabalu, Sabah.
Telephone number : 0137464391
Email address : librasweet_syaff@yahoo.com
Course : Markerting
Position : Operation Holder (2)

20

5.0
5.1

Industry, Market and Company Analysis

Company Analysis
Our main businesss competitors are those other groups of
APK and others companies which are selling the food that quite
similar as our products. There also have many others APK group are
selling food and drinks. Besides, the Cafeteria of library is one of the
competitors.These reasons make our company having a strong and
high competitions among us.

SWOT Analysis
SWOT analysis involves understanding and analyzing our strengths,
weakness, opportunity, and identifying threats to our business products.
Strength

- Provide fast and furious service.

- Sushi Bread Roll is unique and didnt sell in
market.
- Our selling price is reasonable.

Weakness

- The food cant last longer, it will be not fresh.

Opportuni
ty

- Lacking of nutritious foods around the

campus area. Our product is full of nutrient
because the nutrient is needed in daily
activities.

Threat

-Some sauce is difficult to purchase in market

because always out of stock.

Therefore, we need to put a lot of efforts on our product so that our

products can maximize the satisfaction of the customers. If the
satisfaction of the customers increases, this may lead the customers to
21

purchase for our products again. First thing that we can do is we should
always ensure and measure our products quality. We should always make
sure the freshness and softness of the Sushi bread and we also need to
make sure that the ingredients that we using to make the Sushi bread are
fresh. Besides, we should also keep the cleanliness of the environment
that we selling our products so that we can ensure the health of the
customers.
In addition, we also put more effort on promoting our company
products such as printing advertisement memo, promotion and so on.
We will decorate our stall so that our stall will look more attractive.
These can be the ways to attract the customers and to diminish the
competitive forces.
5.3 Market Analysis
5.3.1 Market Size/ Share
The main market of our products is people from UMS, students,
lecturers as well as the other supporting stuffs. Our company target
market size estimated to have about 1500 persons within the 2 days that
will come to the EXPO for the reason that there is a high possibility for the
students who is going to the library. This group of people is making up a
large number and there is a high possibility that their number will meet
our estimated target market size.
5.3.2 Market Research
After our company make a some research about the feasibility
analysis about the quality of food ( Sushi Bread) we find that, we only
can produce the Sushi Bread only 300 packs in two days during the
APK Expo. Based on our research of concept testing for our products ,
our company make some analysis through the form question and
22

answer to our customers to get a response of our product and get

some comment and recommendation from our customers about their
taste. So, we choose to combine the style from Japanese or Korean
Food and Malay Food in one taste, because most of student UMS is
interesting in Japanese or Korean culture. Our company also make a
usability tasting that we try to sell first at the Cafeteria of Kampung E
such as Selera Desa Caf. We find that most student like to buy our
food.
6.0 Marketing Plan
6.1 Target Market
The primary target market of our company is UMS students, UMS
staffs, lecturers, UMS library staffs and UMS library workers. The expo will
be held at the outsides of the UMS library. The main target market of our
market is UMS students especially the students those who like to go to the
library. It is because the students who like to go to the library for meeting,
borrowing book, online, revision, they may go to the library every day.
Therefore, when they pass by, they may take a look and purchase our
products. Since, our company will sell the Sushi bread with different types
of tastes, so the students may purchase the bread before or after they go
to the library.
6.2 Marketing Strategy
6.2.1 Product Strategy
Our product presented is Sushi bread roll. If we talk about Sushi,
we will think about the Japanese Sushi made by rice. Now, we renovate
23

Sushi rice become Sushi bread rolls. Bread substitutes rice which is using
to make Sushi rice. To overcome the different types of customers, we
product three different favours of Sushi bread roll such as mayonnaise
favour, sausage favour, tuna and meat chips favour. Besides that, to make
our product different from others, we use a paper cup to put in our sushi
and this sushi with the variety of sauce favours. We can say that these
Sushi bread rolls are the food that mixture of different countries culture
such as Japan, Western and Malaysia. Of course, what our company will
sell are all Halal foods.
6.2.2 Pricing Strategy
Pricing involves the determination of the cost at which our products
should be sold. After having the discussion of all our company members,
the company is fixed the products price. The price of our product is
charged due to the price of the raw materials, labour cost, direct cost and
other expenses. Based to most of our target customers are UMS students,
we set an affordable and reasonable price to them so that they are able to
buy the products. Our company also will use the market penetration
strategy in this EXPO. It is because our company is innovated a product
into a new product, Sushi bread rolls with different favours. Penetration
strategy means that setting a low initial price on a new product to appeal
immediately to the mass market.
6.2.3

Promotion Strategy
We are having different types of strategies to promote our product.

Firstly, we will design and print out the advertisement memo to advertise
our product. After printing out the advertisement memo, we will paste the
24

memo on the notice board of each Kampung.

We also will paste the

memo on each doors of the hostel. When the students open their doors,
they will look the information of the memo on their doors. Besides, we
also will paste the memo on the notice board of other place such as bus
stop, Dewan Kuliah, foyer SPE and so on.
Besides that, we also will promote our products through Facebook.
Nowadays, Facebook is the apparatus that the students can get the
information easily. Students also can order our product by using
Facebook. This is the convenience way to the customers who want to
make order. In addition, decoration of our stall is also one of the strategies
to promote. We will decorate our stall beautifully to attract the customers.
We also will always ensure the environment of our stall clean so that the
customers will buy our products. We are sure that these promotion
strategies can attract more customers to purchase our product.
Our company will have a special gift for our customer. We will give
that for our customer who buys our food more than 5 paper cup. Only the
lucky person will get the mobile phone reload. We have 10 gifts for two
day which is 5 gifts for first day and 5 gifts for second day.
6.2.4 Distribution patterns
Our business location will be held at outside of library UMS on 08 th to
09th May 2012 starting from 08.00am until 07.00 pm. The distribution
pattern is a process of transfer the products or services from producer to
customer or end user. Thus, we will distribute our foods and beverages
through dine-in order and side order. During the EXPO day, we have to
distribute our job and get ready to start our business before 7.30am. So,
25

we can start to run our business on time which is 8.00am. So, our
customer can direct purchase our food and beverage in our stall. Besides,
we also make the delivery service in Kampung AB, CD and E. We take
order first in the previous day and we make the Sushi bread rolls in the
morning at 5a.m. 6.3 Marketing Budget
Particular

Price(RM)
Decoration
RM 10.00
The marketing budget is mostly based on decoration for the stall during
our EXPO days.
7.0 Operational Plan
7.1 Manufacturing Plan or Service Delivery Plan
Manufacturing plan or service delivery plan is part of essential component
to operate a business. It needs to execute with an effective
communication. To ensure that all of the parties are fully clarified with our
company Rainbow Corner manufacturing plan, we have divided all of the
shareholders position accordingly based on their ability. It is to make sure
that all shareholders play their relevant part.
7.1.1 Production Method & Process (Flow Chart)
Our company Rainbow Corner is mainly selling food product named Sushi
Bread Roll during the EXPO event. To ensure the business launching
smoothly, we have come out with a standard procedure for our food
production. For the minimum requirement, each member has to study on
the basic and importance of quality control in the aspects of safety,
hygiene, freshness, taste and so on.

26

The method in producing Sushi Bread Roll is as follows:

Flow Chart of the Process

27

Final Product

7.1.2 Raw

Materials Used

Our company is

specific in food

production on

Sushi Bread

Roll. The

several raw

materials used as shown in following:

I.
II.
III.
IV.
V.
VI.
VII.
VIII.
IX.
X.
XI.
XII.

Gardenia Bread
Seaweed
Mayonnaise
Black Pepper
Tartar Sauce
Thousand Island Sauce
Carrots
Sausages
Corn Beef
Tuna
Paper Cup
Rolling Stick

7.1.3 Workforce Planning

Before the Event
An operation planning is required to ensure that the process of business is
systematic and organized. The planning of activities such as promotion of
our products as following:

28

I.
II.

Make a questionnaire survey of our Sushi Bread Roll.

Distribution flyers to out target customers.

During the Event

We must make sure that all of the members get involved in all activity
during the Expo day such as food preparations, location or booth
decoration, product distribution and promoting our products to ensure our
business can be run smoothly. All of the members will be rotate involve in
selling our products.
In the two days of Expo, there are divided to 3 sections which are
morning section, afternoon section and evening section. Each section will
be consists of 3 or 4 members.
There will be some important sections need to be cautious during
the Expo day such as preparation area, storage of products area,
products, cashier, customers area and dustbin. Prepare and plan
everything well can prevent or reduce incident cases happen.
After the Event
After the Expo selling end, we need to clean up our stall and packing our
things. Those members who are on duty at the end of the day need to
take the responsibility to ensure that our slot is clean and keep everything
well. Besides, we need to prepare and write a full report of our work and
calculate the financial statement that our company get profit or lost
margin.
7.1.4 Stock Management

29

The management of the inventory in the supply chain involves managing

the physical quantities as well as the costing of the goods as it flows
through the supply chain. In-and-out of the stock is very important to a
company and need to be control well. Therefore, several costing methods
have been taken such as F.I.F.O (First In and First Out) method.
F.I.F.O method means that the first product taken from the storage
area should be sold first. The main propose is to maintain the freshness of
the products.
For our company Rainbow Corner strategic, we have plan that our
stock management will be batch-by-batch. For instance, we will be
producing more portion of Sushi Bread Roll in the morning and evening
section and lesser portion in afternoon section. Its because we estimate
that most customers will buy it during morning and evening section.
7.1.5 Machineries Needed
As general knowledge, we all know that hygiene and cleanness is very
important to those who become a hawker selling food products. So, we
need to wear cap and gloves while involve in food preparation. This is to
make sure wont drop our hair in our food products and maintain the
cleanliness of it. Besides that, we need to make sure do not spoil our raw
materials while preparing our products such as do not use wet spoon to
scoop mayonnaise.
Furthermore, transportation is very important issue to send our
products from location to location. Some of our members having their own
car, it make us more convenience.
30

7.2 Network of Suppliers

Most of our ingredients get from Giant. However, some raw materials are
get from Homeware such as paper cup which can be reduce pollution on
our mother earth. This is also one of our support actions to Go Green
Campaign.
7.3 Operation Budget
The operation budget includes transportation cost, rental cost, labour cost
and other miscellaneous cost.
Type
Transportation Cost
Rental Cost
Labour Cost

Quantity
2 days
10 person x 5
hours

Other Miscellaneous
Cost
Total

8.0

FINANCIAL PLANNING

8.1

FINANCIAL RESOURCES

Price (RM)
20.00
10.00/day
2.00/hour

Cost (RM)
20.00
20.00
100.00

20.00

20.00
160.00

From the business idea that we get, we have collected RM 55 by each of

the group members and total up as RM 550 for our capital to operate our
business.
Group members

RABIATUL ADAWIYAH
SITI HAZZUANI BINTI RAMLI
SIA JIA NA
SII HUONG HUONG
SENG YUH TING

Capital
contributed into
the business
RM 55
RM 55
RM 55
RM 55
RM 55
31

NURUL SHAFIQA ATIQA BINTI TUMIAN

RAMONA KARAMA
NURUL HIDAYAH BINTI ARIFF
NUR SHARIFAH IDZLAH BINTI ABU BAKAR
RACHAEL UBU
Total Capital
Table 8.1 Name List of Capital Resources

RM 55
RM 55
RM 55
RM 55
RM 55
RM 550

8.2 Cost of Operating the Business

Particulars

Unit Price
(RM)

1. Ingredients Cost
Gardenia Bread
3.80
Seaweed
9.00
Mayonnaise
9.80
Black Pepper
3.90
Tartar Sauce
5.00
Thousand Island Sauce
9.50
Carrots
3.00
Sausages
3.80
Corn Beef
4.00
Tuna
5.00
Subtotal
Particulars
Unit Price
(RM)
2. Indirect Cost
Paper cup
15.00
Apron
5.00
Subtotal
Total
Particulars

Unit Price (RM)

3. Marketing Cost
Decoration Cost
Particulars
4. Operating Cost
Transportation Cost
Rental Cost
Labour Cost

Subtotal
Unit Price (RM)

2 days
10 person x 5

Quantity

Amount
(RM)

17 packs
8 packs
1 tin
1 tin
2 tin
1 tin
1 kg
4 packs
4 tin
5 tin

64.60
72.00
9.80
3.90
10.00
9.50
3.00
15.20
16.00
25.00
RM 229.00
Amount
(RM)

Quantit
y
3 packs
2 pieces

45.00
10.00
RM 55.00
RM 284.00

Quantit
y

Amount
(RM)

10.00

10.00
RM 10.00
Amount
(RM)

Quantit
y
20.00
10.00/da
y
2.00/hour

20.00
20.00
100.00
32

hours
Other Miscellaneous Cost
Subtotal
Total

20.00

20.00
RM 160.00
RM 170.00

Table 8.2 Forecasted Ingredients, Indirect, Marketing and

Operating Costs
Total Capital - Total Costs = RM 550.00 - RM 454.00
= RM 96.00
The balance after total capital deducted with total costs is RM96.00. The
balance will be used as cash serves during transaction exchange money in
EXPO days.
8.3 Forecast of Product Cost
We will sell 4 pieces of sushi bread roll in a paper cup. We estimate the
cost of average of each paper cup sushi bread roll would be RM0.95, by
dividing the ingredient Cost plus indirect Cost which is RM284.00 with 300
sets.
I.

(Ingredient Cost + Indirect Cost) Total Quantity of Paper Cup sushi

bread roll = Cost per unit
RM284.00 300 sets = RM0.95

We have decided to make a 110% profit margin on our sushi bread roll.

Profit Margin of 110% = RM0.95 x

210
100

= RM2.00
8.4

Projected Pro Forma Income Statement

33

Description

Amount (RM)

Sales:
Sushi Bread Roll (RM2.00 each x 300
sets)

600.00

Total Sales

Total Amount
(RM)

600.00

Cost of Goods Sold:Sushi Bread Roll (RM0.95 each x 300

sets)
Operating Expenses:Decoration Cost
Transportation Cost
Rental Cost
Labour Cost
Other Miscellaneous Cost

284.00
10.00
20.00
20.00
100.00
20.00

Total Expenses

(454.00)

Net Profit

146.00

Based on table above, we predict we could achieve RM 600.00 sales after

the EXPO. At the same time, we also would pay out nearly 75.67% of the
sales for the expenses. This means we could get the remaining sales of
24.33%, which is RM 146.00.
8.5 Projected Cash Flow Statement
Description
Cash Received :i.
Capital
ii.
Sales
Total Cash Received
Cash Payment:i. Cost Of Goods Sold
ii. Operating Expenses
Total Cash Payment
Cash Balance

Amount
(RM)

Total Amount
(RM)

550.00
600.00
1150.00
284.00
170.00
(454.00)
696.00

From table above, it show that the cash inflow and outflow of cash in the
company. After the amount of sales and capital deducted with the overall
expenses, the cash balance is RM696.00.
8.6 Projected Balance Sheet
34

Assets

Amount (RM)

Owners Equity

Amount (RM)

Cash

696.00

Capital

550.00

Net Profit

146.00

696.00

696.00

The statement above shows the amount of assets is equal with owners
equity. This also indicated the amount of cash in assets column is same as
cash balance in the cash flow statement. From the statement above, the
net profit occupied about 20.98% of the total amount.
9.0 Risk management
Risk analysis
After make a decision to choose the product (Sushi bread roll), our
company already found that the several risk in the process of selling the
Sushi bread roll. For example, we will face competition between the other
businesses that produce the same product during EXPO. Besides that, we
need to take the risk if few of customers buy our product and our products
is over produce, it may cause our Sushi bread roll not fresh and cant sell.
CONCLUSION
Our mission and vision will be achieved as we follow the proposal.
We are dedicated to advancing the health and food availability around
UMS. By utilizing the knowledge about food product, we are managed to
handle the product properly. However, the most importance part about
marketing the product might be the weakness of most food science
students that are interested in food industry. By gaining experience
35

throughout this event, we are able to generate ideas and learn more
about planning and marketing of our product and ideas.
In future, our company employees might interested in
entrepreneurship which inspired by their personal knowledge and
experience throughout this event. Entrepreneurship is a way of starting a
business that can pursue our idea and show our passion for food.

36

REFFERENCE
1. Mansur Tola,. Tam Yin Lin @Adeline. 2011 Asas keusahawanan.
Penerbitan Multimedia SDN.BHD., siri IPT.
2. Julian Paul Sidin,. Principles And Practices Of Management, Pearson
Malaysia Sdn.Bhd.2011
3. Geoffrey A.Hirt ,Stanley B. Block,Bartley R. Danielsen., Corporate
Finance Foundations., McGraw-Hill Irwan copyright 2011.

37