Commercial Refreshment Corner (Entrepreneur Final Plan)

Commercial Refreshment Corner Qasimraza555@gmail.com
Business Plan submitted in partial fulfillment of the
requirements of the Entrepreneurship
“Commercial Refreshment Corner”
Management Sciences Department
at the
National University of Modern languages and Sciences
at
Islamabad, Pakistan
NAME(s):
Group Leader: QASIM RAZA
Member 1: FAIZA BATOOL
Member 2: FAISAL HAFEEZ
Member 3: AHMED NAWAZ
Member 4: SALMAN ASMAT
Course: Entrepreneur
Class: MBA-3rd
Lecturer: SIR ADNAN IFTIKHAR DATE: 26-10-2011

DEDICATION
“To parents whose calm partnership and prays
encouraged us to do whatever we
determine.”

Acknowledgement
We have the pearl of our eyes to admired blessing of the compassionate and
omnipotent because the words are bound, knowledge is limited and time is short
to express his dignity. It is the one of infinite blessings of Almighty ALLAH that He
bestowed us with potential and ability to complete the present training and make
a material contribution towards the deep oceans of knowledge.
First we avail this opportunity to bow our head before Almighty ALLAH in
humbleness who given us the wisdom and determination for completing this
piece of report.
We invoked peace for Holy Prophet Muhammad (P.B.U.H) who is forever torch.
We feel highly privilege to attribute the most and ever burning flame of our
gratitude and deep scene of devotion to Mr. Adnan Iftikhar who taught us
“Entrepreneurship” with heart and also provide a guideline to prepare this report.

Table of Contents
1. Executive Summary_________________________________ 01
2. Business Description________________________________ 02
2.1Aims and Objectives ________________________________02
2.2Business and operations_____________________________ 03
3. Marketing Strategies _______________________________ 06
3.1Market Segmentation________________________________06
3.2Positioning Strategies_______________________________ 06
3.3Pricing Strategies___________________________________07
3.4Distribution ________________________________________07
3.5Promotion Plan_____________________________________08
3.6Sales Potential _____________________________________08
4. Competitive Analysis ________________________________09
4.1Current and Potential Competition______________________09
4.2Competitive Strategies_______________________________10
4.3SWOT Analysis_____________________________________11
4.4Competitors Price List _______________________________12
5. Design and Development Plan_________________________13
5.1Goals for Product Development________________________13
5.2Development Procedure______________________________13
5.3Scheduling and Costs________________________________14
5.4Development Budget_________________________________14
5.5Personnel Development ______________________________15
5.6Assessing Risks_____________________________________15
6. Operations and Management Plan ______________________18
6.1Management Plan____________________________________18
6.2Operational Plan_____________________________________19
6.3Overhead Expenses__________________________________22
7. Financial Plan _______________________________________23
7.1Start-up Funding_____________________________________23
7.2Projected Profit and Loss Statement_____________________24
7.3Projected Balance Sheet ______________________________25
7.4Projected Cash flow Statement _________________________26
References ____________________________________________27
Appendix 1: Pro-forma Title Page___________________________28
Appendix 2: Table of Contents – Example____________________29
Appendix 3: Management Plan – Hierarchy___________________30
Appendix 4: Profit and Loss Statement Table 7.2 ______________31
Appendix 5: Balance sheet Table 7.3________________________32
Appendix 6: Cash flow Statement Table 7.4 __________________33

1. Executive Summary
We are analyzing the marketing plan of Commercial refreshment Corner which is
a food items business. Our analysis for the Commercial Refreshment Corner will
include the current market situation and strategic analysis of the business
venture. We are targeting specific segments in the consumer and business
markets taking opportunities indicated by higher demand of health and fresh food
items.
We provides different sort of refreshment food items including Dahi Bhally, Finger
Chips and Samosa etc. These all items are prepared by maintaining the taste of
the consumer.
Our competitors in the market are Dehli Chat House, Chatkhara Chat House and
Lahore Refreshment Centre etc. Our aim is to provide quality food to our
customers with refreshment items on suitable price make the products as
convenient as possible. Further we will explain the SWOT analysis and all other
strategies used by us.
The primary financial objective is to achieve first day sales revenues of Rs. 8000,
keep first day losses to less than Rs. 1200, and break even early in the second
day.

2. Business Description
There are numerous businesses that purely deal with food items. In any social
gathering food is an important ingredient. It is a complex diverse business in
which substances should providing energy consumed by its user is considered
important. In Pakistan the businesses operating food items are successful having
tough competition and enjoying high returns from investments.
We are dealing with the business named as Commercial Refreshment Corner it
deals with food items names are Dahi Bhally, Samosas and Finger Chips.
To achieve its objectives we offers more then one-food item to get comparative
advantage to its competitors who offers the same or close to our product items.
The business we are starting is food refreshment centre. While starting this
business the aim behind is to serve youngsters and families by providing them
our quality food products. When we are successful in this business we will
expend to different corners of the city and also to other big. First we are targeting
our young school and college students. To attract them we are providing them
good quality food products.
As we are dealing with food products like Dahi Bhally, Samosas and Finger
Chips for that major operation includes providing food services for that our
suppliers are local vegetable and retail food shops. It’s a partnership business
and the sources of funds are our personal pocket money and loan from friends
and family members.
2.1 Aims and Objectives
Our aim is to start Refreshing food business i.e. Dahi Bhally, Finger Chips and
Samosas targeting markets youngsters and families. Our aim is to provide our
quality food items by getting weak point of our local competitors, which are
already doing their business who don’t serve quality food to their customers. Our
major objective is to earn profit and also to provide quality food to our customers
at low price as compare to local competitors.

2.2 Business and operations
As we are dealing with food products like Dahi Bhally, Samosas and Finger
Chips for that major operation includes providing food services for that our
suppliers are local vegetable and retail food shops and after completing sells
directly to our customers. The customers are facing food item problems not
consuming good quality food items; they required good food items for their
consumption so we have to provide them according to their demand.
 Suppliers:
Our suppliers are local vegetable and retail food item providers. They are local
food item providers provide us our required food items as we needed. Local
vegetable providers are providing us regular fresh vegetable items as per our
requirement.
 Target market:
We are starting our business in commercial market in Rawalpindi. This is the
best location to start such type of business. We targeted demographic market
segment the students and. Food products business is more successful there
because of different reasons like it’s a place covered with shopping plazas,
schools and colleges.
 Competitor:
Our major competitors in the market are local stall hawkers they are in different
corners and providing different food items on cheap prices but are not providing
high quality food items. There are large no of competitors from those potential
competitors are refreshment centre and Dehli Chat house.

 Source of funds:
It’s a partnership business and the sources of funds are our personal pocket
money and loan from friends and family members.
 Current market situation:
We have to start a partnership business and made a partnership deed. We have
targeted to provide our much better quality food items from already existing
competitors who do not serve high quality food to customers. For that we
selected our suppliers should be local fresh vegetable and retail food item
providers. In market local some stall hawkers are already present and market is
also filled with potential competitors such as refreshment centre and Dehli Chat
house etc.
 Promotion strategy:
For promotion purpose we will display our complete product menu, price list and
clearly displayed business name to get the uniqueness and recognition in
different products stalls.
 Market research and results:
There are chances of getting high returns to our investment because of primary
information through market survey and judgement that there is need of food
items we are offering in the market. Secondly, we visited all existing stall owners
relating our business in the market and collected further information about raw
material prices, which are being used as our finished goods and came to know
that there are chances of high profits.

Product review:
To achieve its objectives we offers more then a single food item having high
quality then competitors which provides us competitive advantage we provide;
 High quality food
 Packing facility
 Disposable material (plates, spoons) facility
 Less price then potentional competitor
 Multi food items
 Fresh food items.

3. Marketing Strategies
We are starting our business in the Commercial Market, there is a tough
competition faced by the businesses among local competitors. The business
needs best marketing strategies to compete with local competitors. In this market
there is a great potential for products offer by the business, because we targeted
the all age groups including children, youngsters and families. There is no
distinction in lower, middle and upper class customers, all are treated equally
basis. The business follows different marketing strategies to do their operational
activities in the market.
3.1 Market Segmentation
After the complete analysis in the market we divide the market into different
segments which helps us to capture our customer attraction and to know about
our real target customer.
Demographic segmentation:
This food business target market is based on demographic segmentation where
we are divided the market into groups based on various variables such as:
 Groups: Children, Youngsters and families.
 Income Level: Middle Class
 Gender: Male and Female both.
3.2 Positioning Strategies
This business is newly established in the market and we used the
differentiation strategy through some unique features like low prices and provide
better quality food as compare to commercial market’s high rates. There are
different products (Dahi Bhally, Finger Chips and Samosa) are available at our
stall according to need and taste of the customer.

3.3 Pricing Strategies
We made our price strategy which as it is easily affordable to the customers
because price has the direct effect on the success of any business. The business
choose the different pricing strategies on the base of our target market and the
nature of our business we used the following pricing strategies.
 Market oriented marketing strategies:
First we analyzed our whole target market and then we set the reasonable
prices of products offered by the business which gives us a competitive
advantage on business competitors.
 Cost plus pricing strategies:
This pricing strategy consist of cost of producing product and adds on a
percentage or profit to that price to give the selling price. We choose this
strategy because it’s a short term strategy and our business venture is
also for a short time period we got material from wholesale market on low
prices and sale our product to some marginal profit.
3.4 Distribution:
As we are in refreshment business, so our distributional channel is direct
distributional channel.
 Direct distributional channel:
Direct distributional channel involves distributing the product direct from
manufacturer to ultimate customers and we select the indirect
distributional channel which is according to the nature of our business.

3.5 Promotion Plan
For the competitive analysis we used the some different method to create
awareness into the customer about our product through some different business
strategies and we used the personal selling method and some sales promotion
strategies such as discount offer “Buy 5 plates of Dahi Bhally and get 1 free”,
which is really good promotion strategy in this business era.
3.6 sales Potential
As we are competing in that market where sales potential is normal because
we arrange our business in commercial market so its have good potential
therefore we provide the good quality of products at our stall but profit margin is
very low in this venture as compare to existing local stall holders. The estimated
sales potential of our business on daily sale of products are Rs. 8000/-.

4. Competitive Analysis:
We conduct the research for the data we gather about our competitors and we
analyze the market situation. The data we gather about our competitors through
whom we analyze them and the product they sell in the current market. They all
are providing same food items and some different as compare to our products.
There are some competitors are listed below which are our potential competitors;
 The Lahore refreshment centre
 Dehli chart house
 Chatkhara chat house
These are three potential competitors that create hurdles for us. So through this
research we analyzed there are strengths as well as their weaknesses. That is
how we will overcome them through our market strategies. We are dealing with
the business named as Commercial Refreshment Corner it deals with food items
names are Dahi Bhally, Samosas and Finger Chips.
4.1 Current and Potential Competition
There are some current and potential competitors they create hurdles and
barriers in our way. Some hawkers and corner food shops have different
products and refreshment items sell in market to attract customer’s thorough
offering cheap prices. But quality of those food products is not so good. Some
are our potential competitor that creates hurdles in current and future time period
because they have experience how to serve customers and attract them. So we
define different strategies for our business survival in competitor market.

4.2 Competitive Strategies
There are some competitive strategies through using these strategies we
compete them in some future time period. These strategies are explained below;
 Product:
There are different potential competitors offering different products. We are
offering Dahi Bhally, Samosas and Finger chips which differentiate us from
different other competitors. Other our competitors refreshment centre, Dehli chat
house, and chatkhara chat house are offering different food items such as fruit
chat, samosa chat, dahi bhally, French fries, and some other food items to attract
customers. So we make strategy to differentiate our product from them e.g.
tastes differentiation and packing differentiation.
 Distribution:
In distribution strategy we focus on our distribution. Our competitors distribute
their product they have their own places and workers to distribute their
customers. They have large set up of distribution so they have edge on us. We
also focus on our distribution we arrange tables and chairs to serve our customer
on such place and also use packing material and disposable cups and
disposable plates.
 Pricing:
Our competitors charge high prices on their products. The ingredients use by
them are little expensive but not so expensive to charge such type of high prices
on their food items and the quality of food items are not so good so we have
edge on this point our products quality is so batter as compare to our competitors
and we also chare low prices because our first intention is to satisfy our
customers and price we charge to our customer as compare to our competitors
are low.

 Promotion:
We promote our product through make the budget line of our food product we
promote our food through charge low prices as compare to our competitors.
Another way to promote our product is to increase ingredients to make good
taste of all food items.
 Advertising:
We advertise our product through different advertisement strategies. Through bill
board advertisement, television channels (media advertisement) and use
brochures advertise our product. We also advertise our products in different
school and colleges for student’s awareness using banners and brochures.
4.3 SWOT Analysis
Data we gather about our competitors through market research, we analyze the
market and get information about product our competitors sell in target market.
They all are providing same food items and some different as compare to our
products. Our potential competitors are;
Strengths:
 There are large numbers of competitors, providing variety of food items
but low in quality demanded by customer e.g. not fresh food items and our
aim is to earn by providing quality food.
 We get raw material from fresh stores and vegetable shops and material
should provide a good name in the market.
 We are willing to pack food at demand for making customers happy.
 Oilier and less oily both type of food items we have included to attract our
customers.
 Better way serving to make our customers satisfaction.

Weaknesses:
 Few promotion expenses and less consumed time spend for promoting
our product.
 Low capital
Opportunities:
 We have to sell near shopping malls, schools and colleges and we have
easy access to our suppliers.
 As area is surrounded by middle and upper class due to shopping plazas
they demand clean and disposable items, which we targeted to provide
our customer.
 Fewer prices are charged relative to potent ional competitors attract the
most.
 More then one food item offered at a time.
 Comparative unique and entertaining menu we offer from competitor
Threat:
 Large number of potentional competitors who capture the large number of
customers from the market.
4.4 COMPETITORS PRICE LIST
EXISTING HEALTHY COMPETITORS
NAME
PRICE OFFERS
Lahore Refreshment centre Rs. 55
Dehli chat house Rs. 55
Chatkhara chat house Rs. 40
Hot & Spicy Chips (per box) Rs. 25
Ever Fresh Refreshment (per samosa) Rs. 10

5. Design and Development plan
5.1 Goals for Product Development
Every entrepreneur who stars his business thinks he will earn a great name and
huge amount of money from his business he thinks of snatching even a penny
from the pocket of his customer through his business in future. But snatching
money from ones pocket is not that much easy as he thinks of. It need a great
effort and need to change strategies for design and development of his products
time to time according to market needs. As we know new innovations are being
acquired on daily basis and every type of customer need more innovative things
so our focus is to generate new ideas for producing our product and enhances
the quality of traditional fast food products. So our goal will be serving people as
good as we can and produce more innovative products to capture the market and
increase our earnings.
5.2 Development Procedures
 Gather ingredients.
 Determine the production process.
 Giving shape to the product as if the following orders are received:
 Samosa: A shape of samosa will be prepared and the needed
material will be inserted in the given samosa shape and will be fried in
oil for 5-7 minutes.
 Dahi Bhally: All the required material like Dahi, bally, chat masla,
etc. will be mixed in a plate.
 Finger Chips: cutting potatoes in finger shape boiling them for 5-8
mints in oil and chat masala will be used on it for taste.

5.3 Scheduling and Costs:
Product Elements Tasks Cost
(Rs.)
Samosa Yeast powder
,Potato, Tomato,
Red Chili, Onion,
Dania Cooking Oil
Knead the yeast and give it
shape
Cut potato and boil
Cut tomatoes and onion
Mix all the raw material and put
in samosa shaped packet and
boil.
5/-
Dahi bally Yoghurt, Bally,
Crisp, Dhanya, chili,
Onion, tomato
Mix all the items in a plate and
serve
30/-
Finger
Chips
Potatoes, Chat
masala cooking oil
Cut potatoes in finger shape
Boil for 5-7 minutes put chat
masala on it and serve
5/-
5.4 Development budget
 Material: Raw material need for development of product arranged in time.
 Direct labor: Direct labor cost associated with the development of the
product will be bared.
 Overhead: Overhead expenses required to operate the business during
the development phase such as rent, electricity, gas bills.
 Marketing & sales: The salaries of marketing personnel required to
develop pre-promotional materials and plan the marketing campaign that
should begin prior to delivery of the product in the university.
 Professional services: Those costs associated with the services of chefs
hired from the outside renowned businesses.

 Miscellaneous Costs: All other costs that are related to product
development.
5.5 Personnel Development
For development of product every company needs some more expertise
to perform the job in more sophisticated manner so that the shape and the
serving style of the product to customers put impact on psychology of the
customer. For this purpose we will be hiring more employees for different tasks
which are as follows:
 A well trained experienced cook will be hired who can perform batter and
fast, which will save time and do good job in less time.
 Helpers for cook who will be helping the cook in cutting material while he
is preparing an order for a customer
 Waiters well trained and experienced waiters will be hired who are having
good personality and good behavior with the customers.
5.6 Assessing Risks
As it is understood that “Commercial Refreshment Corner” is running a food
business that’s why there are almost all kinds of risks that are being faced by
other food serving businesses like McDonalds and KFC etc. As far as high risk
involvement is concerned in this business, we will highly take care of our
products and services and will do effort in maintain our quality for customer’s
satisfaction.
Following are the most common risks that can be faced:
 Technical Risks:
 We might not be giving a good look to our product which can
attract the customer.
 It is possible that we are not setting up a good framework for
our product.

 We might be investing on a product that might not worth that
much.
 We might not be giving to our customers what they need or
expect from our business.
 Marketing Risks:
 Advertisement is the easiest way to let people know you. It is
the shortest way of becoming known to people. But
sometimes wrong advertisement of your company and your
product can lead u to lose your name in the market
 It is possible that what we are advertising about our business
and product, that might have wrong impact on the
psychology of the customers and we lose our name in the
market.
 We might be entering into the wrong market place.
 It is possible that our pricing strategy might not be
accordingly with the buying power of the customers arriving
at our stall.
 We might not have the right product at the right place.
 We might not be advertising enough so that the people could
know us.
 Personnel Risks:
 The people we are hiring for performance of different jobs
might be not well trained
 Our employees may misbehave with customers due to load
of pressure

 Financial Risks:
 The most common of risk in the development process of
our product is the availability of capital. It is most probable
that we might not have enough capital at that time.
 If we are borrowing money from our friends and family, we
might not be able to pay this loan back to them which can
lead us to bankruptcy.
 The money we are investing on a product might not be so
much responsive and may not be able to pay us back in the
form of cash inflow.
 We might face the problem of unable to pay our bills and
meet our day to day expenses in easily.

6. Operations and Management Plan
6.1 Management Plan:
The organizational structure can vary according to the size of organization and
also depends on numbers of employees who are working in such organization to
accomplish their tasks. The commercial refreshment corner by nature exists in
small business category, therefore its management structure become narrow or
flat. This business formed under the partnership of five members who share their
funds with equal ratios. The commercial refreshment corner management
hierarchy is shown below according to operations performed in it.
Managing
Director
Quality
Controller
CRO ProcurementCFO
Marketing
Officer

 Managing Director:
It control and manage all the operations performed by
the whole management.
 CFO:
The chief financial officer controls the day to day financial
operations, maintain financial performance and minimize the financial risk of
the business
.
 Quality Controller:
The quality controller is a key post in this business
due to maintain the best quality of food items.
 Procurement Officer:
The procurement officer performs the routine
purchasing raw material activity for the business.
 Marketing Officer:
The major task of the marketing officer is to develop a
best marketing strategy to attract customers against their competitors in the
market.
 CRO:
The customer relation officer is the person who introduces himself to
customers to build the relationship for the purpose of selling their products..
6.2 Operational Plan:
There are numerous businesses exists in the market who perform different
operations to manage their business life cycle. The Commercial refreshment
corner major operation is to provide quality food (Dahi Bhally, Samosas and
Finger Chips) on low prices as compare to their competitors in the market and
it also contains different day to day operation includes inventory

management, quality control, product development, credit policy, personnel,
customer growth and retention etc.
“In the end, all business operations can be reduced to three words: people,
product, and profits.” (Lee Iacocca quotes)
Production Operations:
The major operation of the business to provide quality food it includes:
 The manufacturing technique is used by the business to the development
of product and it bear the low production costs Rs. 30/- and sale price is
Rs. 40/-.
 This business also maintains hygienic food quality and improves the
retention of customers.
 This business also maintains their inventory control through experienced
procurement staff.
 The products offers by the business are Dahi Bhally, Finger Chips and
Samosas etc.
Location:
The best location plays a vital role in the success of business it includes:
 The business covers narrow space of area due to perform its activity on
the stall.
 The business performs their operational activities in the Commercial
Market zone Rawalpindi.
 This Commercial market is the core area of visitors who comes here with
families for the purpose of shopping.
Legal Environment:
Each and every business requires the permission and license for their legality
in such national and international market.

 This business acquires legal documents to perform their operational
activities in the market from Tehsil Municipal Authority (TMA) Rawalpindi.
.
Personnel:
This step includes the number of employees and their participation in the
business.
 The business contains five members who run operational activities of the
venture.
 This business includes skilled and expert labor in the business operations.
 The pay structure is managed by the business to distribute equal amount
of revenue among the partners according to their investment ratio.
 The major tasks performs by the employees are to accomplished their
operational goals.
Suppliers:
 The major supplier of the business is Hassan plastic centre narnkari
bazaar Rawalpindi who provides us disposable items on whole sale price.
 The further supplier of the business includes Khan Sabzi Faroosh sabzi
mandi Islamabad.
 The business purchases all raw material items on cash basis rather than
adopt the credit policy.

6.3 Overhead Expenses:
S.No. Particulars Per unit
Cost (Rs.)
Quantity Total Price
(Rs.)
1. Disposable Plates 1.40 600 pcs. 840
2. Disposable Spoon 0.60 600 pcs 360
3. Onion 30 6 kg 180
4. Potatoes 40 16 kg 640
5. Coriander 40 ----- 40
6. Oil 162 6 kg 980
7. Yoghurt 60 12 kg 720
8. Chat Masala 50 250 gm 50
9. White Grams 130 5 kg 650
10. Panaflex Banner 400 ----- 400
11. Plastic Chair Rent 12/ day 5 chairs 240
12. Stall Rent 150/ day ---- 600
Grand Total 5700/-

7. Financial Plan
Our main concerns will be aggressive time management, so that our labor costs
stay under control, and proper purchasing, preparation and food handling to keep
food costs down, as well as managing the higher costs of vegetable items
(potatoes and onion etc.).
Growth will be sustained through a contribution to an expansion fund and
potential investment fro current investors in a “roll-over” plan and from potential
future investors.
7.1 Start-up funding
We are seeking Rs. 20000 for established our business and it will seek from
our five partners group by investing the similar amount in the kind of refreshment
business venture. The partners of that business are liable to receive the earnings
of the business in the sense of either profit or loss.
 Partnership Deed:
The Partnership deeds the document that discloses all pertinent
information to the investors about the company, proposed company operations,
the transaction structure (whether we are selling food items or raising debt
financing from the investors), the terms of the investment (share price, note
amounts, etc.), risks the investors may face, etc.
 Financial Documents:
We are prepared different documents of the business including Profit and
Loss statement, Balance Sheet and Cash flow statement that shows the
business financial position and also helps to investor to invest in right way
to earns profit margin.
 Profit and Loss statement:
It shows the business total revenues, total expenses and also
determined the net profit of the business.
 Balance Sheet:
It contains the total assets and total liabilities used by the business.
 Cash flow statement:
It relates to the business cash operations including cash inflow and
cash outflow.

7.2 Projected Profit and Loss Statement
Commercial Refreshment Corner
Profit and Loss Statement
For the period ended October 26, 2011
Particulars Amount (Rs.) Amount (Rs.)
Sales 30000
Cost of goods sold (10000)
Gross Profit 20000
Operating Expenses:
Sales and marketing expenses 1500
Operating supplies -
Miscellaneous purchases 2000
Miscellaneous supplies -
Advertising expenses 500
General and Administrative expenses 300
Leased equipment 1500
Stall rent 500
Total Operating expenses (6300)
Profit before interest and taxes 13700
Interest expense -
Tax expense -
Net Profit 13700

7.3 Projected Balance Sheet
Balance Sheet
As at October 26, 2011
Assets:
Current Assets:
Cash 15000
Inventory 3500
Other current assets -
Total current assets 18500
Long Term Assets:
Stall 700
Accumulated depreciation -
Stove 800
Total long term assets 1500
Total Assets 20000
Liabilities and Capital:
Current Liabilities:
Account payable 3000
Other current liabilities -
Total current liabilities 3000
Long Term Liabilities:
Long term debts -
Total Liabilities 3000
Paid-in Capital 9000
Retained earnings 8000
Earnings (Dividend)
Total Capital 17000
Total Liabilities and Capital 20000

7.4 Projected Cash flow Statement
Cash flow Statement
1. Operating Activities:
Net income 13700
Depreciation -
Inventory (3500)
Accrued Liabilities -
Account Payable 3000
Net cash flow provided by
operating activities
13200
2. Investing Activities:
Fixed assets (1500)
Net cash flow used by investing
activities
(1500)
3. Financing Activities:
Long term debts -
Dividend (5700)
Net cash flow used by financing
activities
(5700)
Net change in Cash 6000

References:
Available On Demand

Appendix 1:
Pro-forma Title Page
Business Plan submitted in partial fulfillment of the requirements of the
Entrepreneurship
Management Sciences Department
Please ensure group members names in BLOCK CAPITALS
NAME(s)
Group leader
Member 1….
Member 2…
Course
Class, section, evening/ morning
Lecturer
DATE
Appendix 2: Table of Contents – Example

Table of Contents
1. Executive Summary……………………………….
2. Business Description………………………………
2.1 Aims and Objectives……………………………….
2.2 Business and operations…………………………..
3. Marketing Strategies………………………………..
3.1 Market Segmentation………………………………..
3.2 Positioning Strategies……………………………….
3.3 Pricing Strategies…………………………………….
3.4 Distribution……………………………………………
3.5 Promotion Plan………………………………………
3.6 Sales Potential………………………………………
4. Competitive Analysis……………………………….
4.1 Current and Potential Competition……………….
4.2 Competitive Strategies……………………………..
4.3 SWOT Analysis……………………………………..
4.4 Competitors Price List………………………………
5. Design and Development Plan……………………
5.1Goals for Product Development……………………
5.2 Development Procedure……………………………
5.3 Scheduling and Costs………………………………
5.4 Development Budget……………………………….
5.5 Personnel Development…………………………….
5.6 Assessing Risks……………………………………..
6. Operations and Management Plan………………..
6.1 Management Plan……………………………………
6.2 Operational Plan……………………………………..
6.3 Overhead Expenses…………………………………
7. Financial Plan…………………………………………
7.1Start-up Funding………………………………………
7.2 Projected Profit and Loss Statement ………………
7.3 Projected Balance Sheet…………………………….
7.4 Projected Cash flow Statement……………………..
References…………………………………………………
Appendix 1: Pro-forma Title Page………………………..
Appendix 2: Table of Contents – Example………………
Appendix 3: Management Plan – Hierarchy……………..
Appendix 4: Profit and Loss Statement Table 7.2……….
Appendix 5: Balance sheet Table 7.3……………………..
Appendix 6: Cash flow Statement Table 7.4……………..

Appendix 3:
Management Plan – Hierarchy
Managing
Director
Quality
Controller
CRO ProcurementCFO
Marketing
Officer
Appendix 4:

Profit and Loss Statement – Table 7.2
Profit and Loss Statement
Sales
Cost of goods sold
Gross Profit
Operating Expenses:
Sales and marketing expenses
Operating supplies
Miscellaneous purchases
Miscellaneous supplies
Advertising expenses
General and Administrative
expenses
Leased equipment
Stall rent
Total Operating expenses
Profit before interest and taxes
Interest expense
Tax expense
Net Profit
Appendix 5:

Balance Sheet – Table 7.3
Balance Sheet
As at October 26, 2011
Assets:
Current Assets:
Cash
Inventory
Other current assets
Total current assets
Long Term Assets:
Stall
Accumulated depreciation
Stove
Total long term assets
Total Assets
Liabilities and Capital:
Current Liabilities:
Account payable
Other current liabilities
Total current liabilities
Long Term Liabilities:
Long term debts
Total Liabilities
Paid-in Capital
Retained earnings
Earnings (Dividend)
Total Capital
Total Liabilities and Capital
Appendix 6:

Cash Flow Statement – Table 7.4
Cash flow Statement
1. Operating Activities:
Net income
Depreciation
Inventory
Accrued Liabilities
Account Payable
Net cash flow provided by
operating activities
2. Investing Activities:
Fixed assets
Net cash flow used by investing
activities
3. Financing Activities:
Long term debts
dividend
Net cash flow used by financing
activities
Net change in Cash

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