GROUP ASSIGNMENT: Business
Plan
ENT300: Fundamentals of Entrepreneurship
GROUP ASSIGNMENT: BUSINESS PLAN
PREPARED FOR:
MADAM HAWA HAJI NAHAR
FACULTY:
FACULTY OF ART AND DESIGN
PROGRAMME:
DIPLOMA IN GRAPHIC DESIGN AND DIGITAL MEDIA
PROGRAMME CODE:
AD1114A
COURSE:
FUNDAMENTALS OF ENTREPRENUERSHIP
COURSE CODE:
ENT300
CLASS:
A
GROUP MEMBERS:
1. MOHD FITRAH BIN ABDUL RAHMAN (2019466438)
2. ABANG IKMALNIZAM BIN ABANG JEFFRI (2019244782)
3. NOR FARAH HANIM BINTI AZMAN (2018693412)
4. AZMEER YUSUF BIN IBRAHIM(2019245276)
5. AIDA KARMILA BINTI MOHD ASWANDI(2019878124)
6. MUHAMMAD DANISH DANIAL BIN YUNUS(2019407022)
1
Table of Contents
CHAPTER 1: INTRODUCTION...........................................................................................1
1.1 INTRODUCTION TO THE BUSINESS.........................................................................1
1.2 PURPOSE OF BUSINESS PLAN...................................................................................1
1.3 BUSINESS BACKGROUND..........................................................................................2
1.4
PARTNERS BACKGROUND....................................................................................3
1.4.1 General Manager & Administration Manager...........................................................3
1.4.2 Financial Manager.....................................................................................................4
1.4.3 Marketing Manager...................................................................................................5
1.4.4 Operation Manager....................................................................................................6
1.5
BUSINESS LOCATION.............................................................................................7
1.5.1 Factors Influencing Choice of Business Location....................................................7
CHAPTER 2: ORGANIZATIONAL PLAN..........................................................................8
2.1 INTRODUCTION TO THE ORGANIZATION..............................................................8
2.1.1 Vision........................................................................................................................8
2.1.2 Mission......................................................................................................................8
2.1.3 Objectives..................................................................................................................8
2.1.4 Logo & Description...................................................................................................8
2.2 ORGANIZATIONAL STRUCTURE..............................................................................9
2.3 ADMINISTRATIVE MANPOWER PLANNING..........................................................9
2.4 SCHEDULE OF TASKS AND RESPONSIBILITIES..................................................10
2.5 SCHEDULE OF REMUNERATION............................................................................11
2.6 COMPENSATION AND BENEFITS............................................................................11
2.7 LIST OF SHOP FURNITURE AND FITTINGS..........................................................12
2.8 LIST OF INGREDIENTS SUPPLIES...........................................................................13
2.9 UTILITIES.....................................................................................................................13
2.10 ADMINISTRATIVE BUDGET...................................................................................14
CHAPTER 3: MARKETING PLAN...................................................................................15
3.1 INTRODUCTION OF MARKETING..........................................................................15
3.1.1 Marketing objectives...............................................................................................15
3.2 INTRODUCTION TO PRODUCT OR SERVICES......................................................15
3.2.1 Market area and business location..........................................................................16
3.2.2 Collect information and data of customers.............................................................16
3.2.3 Segmenting market..................................................................................................16
3.3 TARGET MARKET......................................................................................................16
3.4 MARKET SIZE.............................................................................................................17
3.5 COMPETITORS............................................................................................................17
3.5.1 Analysis of competitors...........................................................................................17
3.5.2 Analysis of Fitzchicken Opportunities and Threats................................................18
3.6 MARKET SHARE.........................................................................................................18
3.6.1 Market Share before entry of Fitzchicken...............................................................18
3.6.2 Market Share after entry of Fitzchicken..................................................................19
3.7 SALES FORECAST......................................................................................................20
3.8 MARKETING STRATEGY..........................................................................................21
3.8.1 Product strategy.......................................................................................................21
3.8.2 Price strategy...........................................................................................................21
3.8.3 Distribution strategy................................................................................................22
3.8.4 Promotion strategy..................................................................................................22
3.9 LIST OF SHOP FURNITURES AND FITTINGS........................................................23
3.10 LIST OF SHOP EQUIPMENT....................................................................................24
3.11 MARKETING BUDGET.............................................................................................25
CHAPTER 4: OPERATIONAL PLAN................................................................................26
4.1
OPERATION PLAN.................................................................................................26
4.2
OBJECTIVES............................................................................................................26
4.3
OPERATIONAL PROCESS.....................................................................................27
4.3.1
Activity chart......................................................................................................27
4.3.2
Process Chart......................................................................................................28
4.3.3
Flow Chart..........................................................................................................29
4.4
OPERATIONS LAYOUT..........................................................................................30
4.5
PRODUCTION PLANNING....................................................................................31
4.5.1
Calculation for output per day............................................................................31
4.5.2
Position and number of personnel......................................................................31
4.5.3
Schedule of Task and Responsibilities...............................................................32
4.5.4
Schedule of Remuneration.................................................................................32
4.6
MATERIAL PLANNING.........................................................................................33
4.6.1
4.7
MACHINE AND EQUIPMENT PLANNING.........................................................34
4.7.1
4.8
FUNCTION OF MATERIAL............................................................................33
List of Suppliers.................................................................................................35
BUSINESS AND OPERATION HOUR...................................................................36
4.8.1
Business Hour....................................................................................................36
4.8.2
Operation Hour...................................................................................................36
4.9
LICENSE, PERMITS AND REGULATIONS..........................................................36
4.10 OPERATIONS OVERHEAD....................................................................................39
4.11
OPERATION BUDGET........................................................................................39
4.12
IMPLEMENTATION SCHEDULE.......................................................................40
CHAPTER 5: FINANCIAL PLAN......................................................................................41
Capital to raise......................................................................................................................42
CAPITAL EXPENDITURE FROM EACH DEPARTMENT.............................................43
PRE-OPERATING and WORKING CAPITAL..................................................................44
SALES FORECAST and PURCHASES.............................................................................45
PROJECT IMPLEMENTATION COST..............................................................................46
SOURCES of PROJECT FINANCING...............................................................................47
DEPRECIATION.................................................................................................................48
PRO-FORMA CASH FLOW STATEMENT......................................................................50
PRO-FORMA INCOME STATEMENT..............................................................................52
PRO-FORMA BALANCE SHEET.....................................................................................54
FINANCIAL PERFORMANCE..........................................................................................55
CONCLUSION.......................................................................................................................57
APPENDICES........................................................................................................................58
BATIQUE DELIGHT’S BUSINESS MODEL CANVAS...................................................59
GROUP ASSIGNMENT: Business Plan
ENT300: Fundamentals of Entrepreneurship
CHAPTER 1: INTRODUCTION
1.1 INTRODUCTION TO THE BUSINESS
1. Name of the business: Fitzchicken
2. Nature of business: Partnership
3. Industry profile: Selling korean chicken popcorn
4. Business location: Kuching
5. Date of commencement: Early March 2021
6. Factors in selecting the proposed business:

Passion in cooking korean foods

Good in handling and managing a food business
7.Future prospects of the business:


To franchise our business
To introduce our korean chicken popcorn to the international market
1.2 PURPOSE OF BUSINESS PLAN
1. As a guideline for managing the business

As an entrepreneur, we need guidelines for our business plan to ensure
that we able to achieve our goals, mission, vision.
2. To allocate business resources effectively

Our business resources such as firm, machine, capital and raw materials must
run smoothly. In order to make it happen, we need business plan as our
guidance accordingly. Being able to allocate business effectively will ease
the management of the business, and able to see clearer picture of the
business
1
1.3 BUSINESS BACKGROUND

Name of the business: Fitzchicken

Business address: 1st floor lot 19680 sl.2 Saradise kuching, Jalan Stutong,
93350 Kuching, Sarawak

Correspondence address: 1st floor lot 19680 sl.2 Saradise kuching, Jalan
Stutong, 93350 Kuching, Sarawak

Website address: www.fitchicken.com

E-mail address:fitchicken@gmail.com

Telephone number: 016-5313189

Fax number: 016 -5313189

Form of business: Partnership

Main activity: Food business service

Date of commencement: Early March 2021

Date of registration: 1/1/2021

Registration number: In progress

Name of Bank: Bank Islam

Bank account number: 11013026146272
1.4 PARTNERS BACKGROUND
1.4.1
Name
Permanent address
General Manager
Aida Karmila Binti Mohammad Aswandi
1D ,Lot 296 ,Jalan Parit Lama ,93400 Kuching
Sarawak.
Correspondence address
1D ,Lot 296 ,Jalan Parit Lama ,93400 Kuching
Sarawak.
Email address
Telephone number
Date of birth
Age
Marital status
Academic qualification
Skills
Experience
aidakarmila00@gmail.com
019-8580534
01/09/2000
21
Single
Diploma Graphic Design and Digital Media
Communication skills, leadership skills
Have 3-year experience as part time waitress and
cashier
1.4.2 Administration Manager
Name
Muhammad Danish Danial Bin Yunus
Permanent address
NO. 40, Batu 5, RPR, Taman Matang bersinar,
Jalan Matang, 93050,Kuching, Sarawak
Correspondence address
NO. 40, Batu 5, RPR, Taman Matang bersinar,
Jalan Matang, 93050,Kuching, Sarawak
Email address
Telephone number
Date of birth
Age
Marital status
Academic qualification
Skills
Experience
danish040201@gmail.com
012-809 9934
04/02/2001
20
Single
Diploma Graphic Design and Digital Media
Communication skills
Have 2-year experience as part time dropship
1.4.3 Financial Manager
Name
Permanent address
Correspondence address
Email address
Telephone number
Date of birth
Age
Marital status
Academic qualification
Course attended
Skills
Experience
Mohd Fitrah Bin Abdul Rahman
Lot 959 , No 123 , Kampung Semerah Padi ,
Jalan Cenderawasih , 93050 Kuching.
Sarawak
Lot 959 , No 123 , Kampung Semerah Padi ,
Jalan Cenderawasih , 93050 Kuching.
Sarawak
fitrahapiq@gmail.com
016-5313189
07/01/2000
21
Single
Diploma Graphic Design and Digital Media
Provision of food in Kolej Komuniti
Leadership skills
Have 2-year experience as part time waiter
1.4.4
Name
Permanent address
Financial Manager
Nor Farah Hanim Binti Azman
Lot 8085 Lorong Merdang Gayam 3, 94300 Kota
Samarahan Sarawak.
Correspondence address
Lot 8085 Lorong Merdang Gayam 3, 94300 Kota
Samarahan Sarawak.
Email address
animazman10@gmail.com
Telephone number
0199556180
Date of birth
10/11/2000
Age
Marital status
Academic qualification
Skills
Experience
21
Married
Diploma Graphic Design and Digital Media
Time management
Have 2-year experience as part time dropship
1.4.5 Marketing Manager
Name
Permanent address
Azmeer Yusuf Bin Ibrahim
No 85E Lot 10337 , Jalan Merdeka,
Kampung Tupong Batu Petra Jaya , 93050
Correspondence address
Kuching , Sarawak
No 85E Lot 10337 , Jalan Merdeka,
Kampung Tupong Batu Petra Jaya , 93050
Email address
Telephone number
Date of birth
Age
Marital status
Academic qualification
Skills
Experience
Kuching , Sarawak
azmeer2001@gmail.com
0 11-1585 2887
13/04/2001
20
Single
Diploma Graphic Design and Digital Media
Time management
Have 3-year experience as part time waiter
1.4.6 Operation Manager
Name
Permanent address
Abang Ikmalnizam Bin Abang Jeffri
No 101, Taman Sri Matang, Jalan
Matang, Petra Jaya, 93050,
Correspondence address
Kuching,Sarawak
No 101, Taman Sri Matang, Jalan
Matang, Petra Jaya, 93050,
Email address
Telephone number
Date of birth
Age
Marital status
Academic qualification
Skills
Experience
1.5 BUSINESS LOCATION
Kuching,Sarawak
aliceikmal@gmail.com
013-849 9975
06/04/2001
20
Single
Diploma Graphic Design and Digital Media
Communication skills
Have 2-year experience as part time dropship
1.5.1 Factors Influencing Choice of Business Location
a) Price of premise/ Cost of rental per month
Rental: Home
b) Distance from the source of raw materials Less
than 5km
c) Transportation facilities
Existing transportation
CHAPTER 2: ORGANIZATIONAL PLAN
2.1 INTRODUCTION TO THE ORGANIZATION
2.1.1 Vision
To produce the best quality of korean chicken popcorn in Malaysia and trusted brand nationwide.
2.1.2 Mission
In 15 years ahead, Fitzchicken will be acknowledged by the whole Malaysia.
2.1.3 Objectives
To ensure that the quality of our product is at our best and the price are still affordable, so the
Korean chicken popcorn that we produced can be enjoyed by the whole society.
2.1.4 Logo & Description
Slogan
“Tangy,Sweet, and Spicy!”
Which means you will experience the sweetness and spiciness of our delicious
korean chicken popcorn that gives you joy and will spice up your life!
Colour
Red: Represents the hot and spiciness of the delicious korean chicken popcorn produced by
Fitzchicken.
Black: Represent the elegance and the power of the business.
Object
Chicken : Picturing as our fresh and juicy spicy korean chicken popcorn
Black Moon: Represents as a magical dreams in our business.
Reason we choose ‘Fitzchicken’
Fitzchicken is a combination word ofthe name of the owner that is Fitrah and the product that we
sell that is delicious korean chicken popcorn
2.2 ORGANIZATIONAL STRUCTURE
GENERAL MANAGER
AIDA KARMILA
ADMINISTRATION
MANAGER
FINANCIAL
MANAGER
MARKETING
MANAGER
DANISH DANIAL
MOHD FITRAH
FARAH HANIM
AZMEER YUSUF
2.3 ADMINISTRATIVE MANPOWER PLANNING
Table 1: Position and number of personnel
OPERATION
MANAGER
IKMALNIZAM
2.4
POSITION
NUMBER OF PERSONNEL
GENERAL MANAGER
1
ADMINISTRATION MANAGER
1
FINANCIAL MANAGER
2
MARKETING MANAGER
1
OPERATION MANAGER
1
TOTAL
6
SCHEDULE OF TASKS AND RESPONSIBILITIES
Table 2: Schedule of Tasks and Responsibilities
POSITION
GENERAL MANAGER
-
TASK AND RESPONSIBILITIES
Provide training for lower level
managers
-
In charge in strategies growth
development and implementation
ADMINISTRATION MANAGER
-
maintaining, recruiting and hiring
staff to maintain the staff
administration by when it
necessary
MARKETING MANAGER
- managing data and filing system
- Keep marketing strategies updated
OPERATION MANAGER
- Organizing marketing plan
- Analysing the workflow process
-
Responsible in manage all operation
aspects including utilities, price,
managing HR, policies and
FINANCIAL MANAGER
-
regulations of the organization
In charge in budgets, expenses and
revenue managements
12
-
Monitor the cash flow and do daily
sales reports
2.5 SCHEDULE OF REMUNERATION
Table 3: Schedule of Remuneration
EPF
POSITION
NO.
MONTHLY
SALARY (RM)
CONTRIBUTION
SOCSO
CONTRIBUTION
11%
1.75%
(RM)
(RM)
General
TOTAL
(RM)
993.30
Manager/Administration
Manager
Marketing Manager
Operation Manager
Financial Manager
TOTAL
1
866.66
109.26
17.38
1
649.05
81.83
13.02
1
649.05
81.83
13.02
1
649.05
81.83
13.02
5
2,813.81
354.75
56.44
743.90
743.90
743.90
3225
2.6 COMPENSATION AND BENEFITS
i.
Salary, EPF and SOCSO
a. General Manager/Administration Manager
• Monthly salary: RM866.66
• EPF: RM109.26 • SOCSO: RM17.38
b. Marketing Manager
• Monthly salary: RM649.05
• EPF: RM81.83 • SOCSO: RM13.02
c. Financial Manager
• Monthly salary: RM649.05
13
• EPF: RM81.83 • SOCSO: RM13.02
d. Operation Manager
•
Monthly salary: RM649.05
•
EPF: RM81.83 • SOCSO: RM13.02
2.7 LIST OF SHOP FURNITURE AND FITTINGS
Table 4: List of Bakery Furniture, Fittings and Equipment
ITEMS
QUANTITY
PRICE PER UNIT (RM)
Fire extinguisher
2
90
180
Air conditioner
1
1,200
1200
Table
3
80
240
Chair
4
120
480
1
1,700
1,700
1
2,500
2500
3
70
210
15
5760
6510
Double door
Refrigerator
Stove
Packaging
TOTAL
TOTAL COST (RM)
2.8 LIST OF Product SUPPLIES
Table 5: List of Product Supplies
14
PRICE PER UNIT
ITEM
2.9
TOTAL COST
QUANTITY
(RM)
(RM)
Kitchen utensils
2
15
30
Raw materials
10
5.50
55
TOTAL
12
20.50
85
UTILITIES
Table 6: List of Utilities
ITEM
PRICE (RM)
Electricity
120
Water
70
Gas
50
Wifi
100
TOTAL
340
2.10 ADMINISTRATIVE BUDGET
PARTICULARS
FIXED ASSETS
MONTHLY
EXPENSES (RM)
EXPENSES (RM)
TOTAL (RM)
FIXED ASSETS
furniture, fitting and equipment
6310
6310
WORKING CAPITAL
15
340
Utilities
340
Product Supplies:
-
Kitchen utensils
85
85
425
6735
Raw materials
TOTAL
6310
CHAPTER 3 : MARKETING PLAN
3.1 INRODUCTION OF MARKETING
3.1.1 Marketing Objective
I.
To utilize marketing strategy to the fullest in order to increase sales or product, or services.
16
II.
III.
To further enlarge market segment and market penetration and retain the existing customers.
To build fried chicken industry and create awareness among the people with the fondness of spicy food.
3.2 INRODUCTION TO PRODUCT OR SERVICES
i.
The proposed product/services:
-
ii.
Brand:
-
iii.
Homemade spicy Korean chicken
Product benefits:
-
vi.
RM10 per box
Product features:
-
v.
Fitz Chicken
Selling price:
-
iv.
Korean popcorn chicken
Uses fresh ingredients
Product uniqueness:
-
Hot and spicy Korean inspired sauce
3.2.1 Market area and business location
1st floor lot 19680 sl.2 Saradise kuching, Jalan Stutong, 93350 Kuching, Sarawak
3.2.2 Collect information and data of customers
- Fitz Chicken has collected a few information regarding the people with the fondness of spicy food and fried
chicken lover in a dew area in Kuching, Sarawak.
3.2.3 Segmenting market
17
1. Geography
-
Kuching, Sarawak, Malaysia
2. Psychographic
-
People with the fondness of spicy food, fried chicken lover
3.3 TARGET MARKET
Fitz Chicken had determined that the target market in Kuching area through random observation. To make sure
that Fitz Chicken could be marketable and profitable, we had identified and aim our main target to be our regular
customers who can fulfill our target market demand’s.
Fitz Chicken’s main target group is the people with the fondness of spicy food and fried chicken lovers in the
Kuching area. We also recognize that Kuching as a suitable town for Fitz Chicken to spread its wings.
3.4 MARKET SIZE
Market size can be defined as the total purchase of the targeted market, market shares and the company rival’s.
Market Segment
People with the
Population
Target Market
Target Market
200
(%)
30%
60
900
20%
180
Target Market
Potential
Total Potential
Purchase
Purchase
20/month
(Monthly)
RM20 x 60 =
fondness of spicy
food
Fried chicken lover
Market Segment
People with the
60
fondness of spicy
food
Fried chicken lover
RM1,200
180
50/month
RM50 x 180 =
RM9,000
18
Total
Market size per year = RM122,400.00 ( RM10,200.00 x 12 months)
RM10,200.00
3.5 COMPETITORS
3.5.1 Analysis of competitors
Competitors
KFC
Strengths
- Worldwide
Weakness
- Soggy fried chicken
NeNe Chicken
- Various types of flavors
- Famous
- Old (not trendy)
- Expensive price
- Various types of flavors
- Crowded
- Trendy
3.5.2 Analysis of Fitz Chicken Opportunity and Threats.
Opportunity
1. Introducing a new flavor of fried
Threats
1. Hard to gain the trust from
chicken with a popcorn size.
customers since its new in the
market and hard to gai regular
customers.
2. Fresh ingredients are quite expensive as
2. Fresh ingredients.
the selling price.
3.6 MARKET SHARE
3.6.1 Market Share before entry of Fitz Chicken
Competitors
Market Share
KFC
NeNe Chicken
Total
(%)
60%
40%
100%
Market Share/yearly
(RM)
RM73,440.00
RM48,960.00
RM122,400.00
3.6.2 Market Share after entry of Fitz Chicken
Competitors
KFC
NeNe Chicken
Fitz Chicken
Total
Previous
Loss of
New
New Market
Market Share
Market Share
Market Share
Share/yearly
(%)
60%
40%
100%
(%)
8%
4%
12%
(%)
52%
36%
12%
100%
(%)
RM63,648.00
RM44,064.00
RM14,688.00
RM122,400.00
19
3.7 SALES FORECAST
YEAR
Total 2021
Total 2022
Total 2023
MONTH
SALES COLLECTION
JANUARY
FEBUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
Total year 1
Total year 2 (increase by 2%)
Total year 3 (increase by 5%)
(RM)
200
250
400
1,000
550
650
480
700
280
330
370
500
5,710
6,852
10,278
CASH COLLECTION FOR SALES
In the month of sales
1 month after sales
2 months after sales
Total
100%
0%
0%
100%
3.8 MARKETING STRATEGY
3.8.1 Product strategy
For Fitz Chicken product strategy, we introduced a new flavour of spicy Korean sauce that is inspired by the
Korean food, and we cut the fried chicken into tiny pieces of popcorn size. We also use fresh ingredients. For example,
we use fresh vegetables and spices to make the spice Korean sauce. With this strategy, it will attract our customers to
buy our product.
For the labeling and packaging, we use our own logo for labeling and our own custom-made packaging. We also
have free delivery service
3.8.2 Price strategy
For the price strategy, we are using the cost-based pricing. We start the price of the spicy Korean chicken for
RM10 per box. In order to create loyalty of our customers, we also offer free 1 box of product if the customer bought 10
box worth of Fitz Chicken.
3.8.3 Distribution strategy
For the distribution strategy, we are selling our spicy Korean chicken directly to our customers at our
20
headquarters. Other than that, we also have our own stockists and our agents that help us to distribute our spicy Korean
chicken instead of going to our headquarters, so it is easier for the customers to get their hands on our product.
Furthermore, we also provide a free devilry service that hopefully could attract the customers’ attraction.
3.8.4 Promotion strategy
For the promotion strategy of Fitz Chicken, we are selling our spicy Korean chicken through the platform social
media, Instagram. Then we link our contact info in our bio, it will link up to our business WhatsApp. We are all aware
that the social media penetration for online purchasing are impacted effectively.
Moreover, we also use word of mouth of the customers to further expose our product to other potential
customers. We are aware of the impact of positive reviews from the customers, that can gain the trust of other customers.
3.9 LIST OF SHOP FURNITURES AND FITTINGS
Item
Quantity
Price per unit
Total Cost
Air conditioner
Table
Chair
Double door
2
3
4
1
(RM)
1,500
70
180
1,500
(RM)
3,000
210
720
1,500
Refrigerator
Stove
Food Showcase
Total
2
3
15
2,500
800
6,550
5,000
2,400
RM12,830.00
3.10 LIST OF SHOP EQUIPMENT
Item
Quantity
Price per unit
Total Cost
Fire extinguisher
Cash register
2
1
(RM)
125
400
(RM)
250
400
machine
Wireless Telephone
1
100
100
21
iPad 8th Generation
Total
1
5
1,600
2,375
1,600
2,500
3.11 MARKETING BUDGET
MARKETING
BUDGET
Particulars
Fixed Asset
Signboard
Office furniture
and fittings
Office equipment
WORKING
Fixed Assets
Monthly
Other Expenses
Total
Expenses
Expenses
(RM)
(RM)
(RM)
(RM)
2,500
12,830
2,500
12,830
2,350
2,350
CAPITAL
Stationaries
Stockists and
30
1,000
agents
Pre-operations
Deposits
Business
registration
Total
17,680
1,030
30
1,000
700
30
700
30
730
19,440
22
CHAPTER 4: OPERATIONAL PLAN
4.0
OPERATION PLAN
The operation plan is one of the most important factors to consider in a business. Like other
companies, our targets are to ensure that our products/services are the best in quality and able
to satisfy our customers’ need and wants. Hence, a systematic operational plan is formed so
that our business runs smoothly and achieves its objectives.
4.1
OBJECTIVES
The objectives of our operational plan are as follows:
•
To optimize customer satisfaction and fulfill their expectations towards our ability to provide high quality
products and timely services.
•
To achieve consistency and stability in our production and services.
•
To be an incredible fast food at such a low price that we could meet youth as consumers.
23
4.2
OPERATIONAL PROCESS
4.2.1 Activity chart
Open the store with the time frame operation
Prepare the raw materials
Weighing the raw materials based on the recipe
Make sure the stoves are ready to use
Ready all the cooking ingredients on the table
Chicken in the making
Put the finished product into kitchen bowl
Cooling down the chicken temperature
Put it in the container.
24
Deliver to the customers who came to the store
Waiting for the deliveryman to pick up orders by online
Deliver to the customers who purchase via online
4.2.2 Process Chart
25
4.2.3 Flow Chart
Flow chart for the production of Fits Chicken is as shown below:
26
Place the chicken in a mixing bowl
Add the ingredient in a mixing bowl and mix well
Marinate the chicken for 30 minutes in a fridge
Pour oil in deep saucepan and heat it
Deep fry the chicken pieces for two to three minutes
Scoop out and spread on a rack the chicken pieces
Turn the heat up to high again to double fry the chicken
Fry again the chicken
Scoop out the chicken again and cool it for two to three minutes
Pour off the oil from the pan and pour the ingredients for the sauce
Boil the sauce, uncovered until thick and sticky
Dump all the chicken into the sauce and toss to coat each piece
Put into the packaging and store it back into the containers
Finally, the product is ready to serve to the customer
4.3
OPERATIONS LAYOUT
PROCESS LAYOUT
27
4.4
PRODUCTION PLANNING
Production planning is very important in operation management because it is the overview from all
of material availability and ease to coordinate the cost in the financial. It is the prioritise on
maximum production and minimum delay. It is to confirm the quality and quantity of the production
is well-received as the plan.
28
4.4.1 Calculation for output per day
Average sales / month
: RM 3,545.00
Price / unit
: RM 10.00
No. of Output / month
: RM 3,545/ RM 10.00
= 354.50 / month
Working days
No. of Output / day
: 26 days
: 355 units / 26 days
= 12 units / day
4.4.2 Position and number of personnel
Position
No. of personnel
General worker
3
Total
3
4.4.3 Schedule of Task and Responsibilities
Position
Task and Responsibilities
29
➢ Decorating & Packaging
General worker
-
The worker able to decorate the packaging
creatively.
-
The worker also can pack the product neatly and
carefully.
➢ Cooking
-
The worker has the capability in cooking the
chicken and make sure the ingredients are perfectly
as it in recipe.
-
Make sure it is in the right utensil to cook
➢ Deliveryman
-
Make sure the products deliver to the right
customer.
-
Time duration of delivery is short and scheduled.
4.4.4 Schedule of Remuneration
POSITION
General
NO. MONTHLY
3
EPF
SOCSO
TOTAL
SALARY
CONTRIBUTION
CONTRIBUTION
(RM)
(RM)
(RM)
132
(RM)
5.75
4,013.25
1,200
worker
30
4.5
MATERIAL PLANNING
MATERIALS
QUANTITY
SAFETY
TOTAL
PRICE
TOTAL
STOCK
MATERIAL
(RM)
PRICE
4.00
(RM)
100.00
REQUIREMENT
25
Tomato sauce
3
4
Korean chilli paste
5
6
12
14.00
168.00
Sugar
7
8
20
3.00
60.00
Soy sauce
3
4
8
13.00
104.00
Sesame seed oil
7
8
15
7.00
84.00
Ginger powder
10
11
15
2.00
30.00
Garlic powder
10
11
15
3.00
45.00
Tapioca starch
7
8
25
2.00
50.00
Black pepper
5
6
10
2.00
20.00
TOTAL
4.6
661
MACHINE AND EQUIPMENT PLANNING
Item
Quantity
Price per unit
Total cost (RM)
31
4.7
Fridge
1
1,500
1,500
Stove
2
2,500
5,000
Stainless Steel
2
70
140
Workbench
Kitchen Utensils
2
300
600
Raw Materials
9
200
1,000
TOTAL
8,240
BUSINESS AND OPERATION HOUR
4.7.1 Business Hour
Day
Time
Monday –Thursday
9.00 a.m. – 8.00 p.m
Friday
Saturday - Sunday
9.00 a.m. – 6.00
p.m.
Close
4.7.2 Operation Hour
Day
Time
Monday –Thursday
8.00 a.m. – 9.00 p.m
Friday
Saturday - Sunday
8.00 a.m. – 7.00
p.m.
Close
4.8 LICENSE, PERMITS AND REGULATIONS
License or permits is one of the important documents to create a business. It is for
recognition of the business to the market and protection towards the assets, employees and
32
employers in the business. It also to confirm that the business is legally running in the market.
a) Halal license
-
Halal license or Halal food certification is a documentation of the product or services
that national or international business should apply safety for their food standard.
-
It can be registered through online application at
http://apps.halal.gov.my/myehalal/pemohon/. Department of Islamic Development
Malaysia (JAKIM) was the agency that authorized the halal certification.
-
Below shows the logo of HALAL JAKIM:
b) Companies Commission of Malaysia or Suruhanjaya Syarikat Malaysia (SSM)
-
It is an agency that authorized on business registration and forming a company.
-
The forms of application can be found via their website,
https://www.ssm.com.my/Pages/Services/Registration-of-Business(ROB)/Forms/Form.aspx .
-
Here are the guidelines of the registration,
https://www.ssm.com.my/Documents/guidelines_for_registration_of_new_bus
iness_05062018_0.pdf.
-
The cost of registration only RM30.
-
Below shows the logo of SSM:
33
d) Health Department Permits
-
The functions of this permit are to make sure the foods supplies are good and the
priority of the environment in the premise is clean.
-
In order to apply the permits or certificate, the form can be found in the website
(http://fsq.moh.gov.my/v6/xs/page.php?id=441000071)
e) Fire Department Permit
-
This permit is needed in this business because the using of flammable materials.
-
The fire certificate can be applied through Fire Department of Malaysia (BOMBA).
-
The application needs some document such as the company's official application
letter, a copy of the letter of appointment distributor and the application form
f) Food Handling Certificate
-
It is important for the business to have this permits or certificate especially for the
food and beverage industry (F&B).
-
In order to get this, the owner of the business must attend any training course events
that approved by Minister of Health (MOH)
4.9 OPERATIONS OVERHEAD
34
No.
Overheads
Cost (RM)
1.
Repairs and maintenance
300
2.
Utilities
600
TOTAL
900
4.10 OPERATION BUDGET
Item
Fixed Assets
Expenses (RM)
Machinery and
equipment
Monthly Expenses
(RM)
Other Expenses
(RM)
8,310
Remuneration
4,013.25
Raw Materials
661
Other expenditure:
250
Insurance
TOTAL
8,310
4,674.25
250
4.11 IMPLEMENTATION SCHEDULE
Activities
Deadlines
Duration
Incorporation of business
Nov-Dec 2020
2
Application for permits & license
June 2020 – December 2020
6
Searching of premise
Feb – March 2020
2
35
Renovation of premise
April - June 2020
2
Procurement of machine and raw
material
July - September 2020
3
Recruitment of labors
Oct 2020
1
Installation of machine
Nov - Dec 2020
2
36
CHAPTER 5: FINANCIAL PLAN
Financial planning is very crucial in determining the all the expenditure, working
capital to align with the sales forecast. Financial plan, must be linked with the administrative,
marketing and operations financial. For our FITCHICKEN we prioritize high quality product
that will serve the best quality of Korean spicy chicken popcorn. Even though our financial
goals is to minimize our expenditure, to align with the low price of our product, we will ensue
that the taste of miracles for our product can be enjoyed by the customers.
Financial planning indicates the profit or loss, the cash flow, net income and balance sheet of
the business by looking through the capital expenditure, working capital, and through sales
and purchases. This data will gain by gathering all the budget analysis from administrative,
marketing and operational department.
The important elements in our Financial Planning

Project implementation cost

Source of finance

Pro-forma cash flow

Pro-forma income statement

Pro-forma balance sheet
Why financing is important?
 To see how profitable our business is.
 To identify how much capital we need to raise in order to conduct the business.
 Gather all the financial information from different department in order to a clearer
view of our business durability.
 As a guideline that will be used in creating the business.
 A systematic way the use of financing the business.
37
Capital to raise
The total cost of sources for financing the business is RM51, 678.
We use two methods of financing:
1. Cash: RM21,463
2. Loan: RM30,220
Each members of partnership will contribute RM5, 364.50, which is 25% and 12% from the
total cash that needed.
NAME
PERCENTS
(%)
AMOUNT (RM)
1. AIDA KARMILA BINTI MOHAMMAD ASWANDI
25
5, 365.75
2.MUHAMMAD DANISH DANIAL BIN YUNUS
25
5, 365.75
3. AZMEER YUSUF BIN IBRAHIM
25
5, 365.75
4. ABANG IKMALNIZAM BIN ABANG AZMAN
25
5, 365.75
5.MOHD FITRAH BIN ABDUL RAHMAN
12
2,682.85
6.NOR FARAH HANIM BINTI AZMAN
12
2,682.85
TOTAL
124
21,463
CAPITAL EXPENDITURE FROM EACH DEPARTMENT
Types of Fixed Assets
Estimated Cost
(RM)
Estimated Economic
Life (years)
Administrative/Organisation
Land & Building
-
Renovation
8,000
5
Office equipment
7,750
5
930
5
Signboard
2,500
5
Agent and Stockist
1,000
5
Paid review
1,000
5
Machines
6,500
5
Furniture
1,810
5
Furniture
Sales/Marketing
Operations/Technical
Total
29,490
*The table above shows that the total capital expenditure from each department. The highest
department that using the capital expenditure are Administrative which cost RM16, 680.00.
PRE-OPERATING and WORKING CAPITAL
Pre-Operating & Incorporation Costs (one-off)
RM
Development cost
Business incorporation
Deposit (rent, utilities, etc.)
Other pre-operating & incorporation costs
5,000
3,000
700
500
Sales & Marketing Costs (monthly)
Promotion
800
Stationeries
30
General & Administrative Costs (monthly)
Utilities
600
Supplies
80
Operations & Technical Costs (monthly)
Purchase of Raw Materials/Goods
Carriage Inwards
Salaries, Wages, EPF & SOCSO
Utilities
Repairs and Maintenance
947
400
4,013
600
300
Other Expenditure (annually)
Courses food handling
Insurance
1,000
2,000
Total Pre-Operations & Working Capital Expenditure
19,970
SALES FORECAST and PURCHASES
Sales Projections
January
2020
RM
10,000
Purchase Projections
January
2020
February
2020
8,000
March
April
May
2020
2020
2020
8,000
10,000
10,000
June
2020
July
947
February
2020
947
March
April
May
2020
2020
2020
947
947
947
8,000
June
2020
947
2020
9,000
July
2020
947
August
2020
8,000
August
2020
947
September
October
November
December
2020
2020
2020
2020
2020
2021
2022
5,000
10,000
10,000
10,000
106,000
116,600
134,090
September
October
November
December
2020
2020
2020
2020
2020
2021
2022
947
947
947
947
11,364
12,500
14,375
Total
Total
Total
Sales Collections
In the month of sales
One month after sales
Two months after sales
End of
End of
End of
Purchase Payments
In the month of purchase
One month after purchase
Two months after purchase
100%
0%
0%
RM
Ending Inventory of Raw Materials
2020
2021
2022
Total
Total
Total
RM
50%
30%
20%
Ending Inventory of Finished Goods
680
748
823
End of
End of
End of
RM
2020
2021
2022
*For the sales forecast, the information was gained from marketing department. Forecasted
that, for the first year, the total sales are RM106, 000. For the second year, we forecasted that
the sales will increase by 10%, and 15% for the third year. Same goes with the purchases.
During festive season, our sales will be increased due to a higher demand for our Korean spicy
chicken popcorn.For example, Chinese New Year, Ramadhan, Hari Raya, and Christmas.
500
550
605
PROJECT IMPLEMENTATION COST
Capital Expenditure
Cost
Sources of Financing
Land & Building
-
Loan
Renovation
8,000
Loan
Office equipment
7,750
Loan
930
Cash
Signboard
2,500
Cash
Agent and Stockist
1,000
Cash
Paid review
1,000
Cash
Machines
6,500
Loan
Furniture
1,810
Loan
Furniture
Working Capital
1
months
Sales & Marketing Costs (monthly)
830
Cash
General & Administrative Costs (monthly)
680
Cash
Operations & Technical Costs (monthly)
6,260
Loan
Pre-Operating & Incorporation Costs (one-off)
9,200
Cash
Other Expenditure (annually)
3,000
Cash
Provision for Contingencies
5%
TOTAL
2,323
Cash
51,783
*From the table above, the total for project implementation cost are RM51, 783. We are using
two methods of financing, which are cash and loan.
SOURCES of PROJECT FINANCING
Capital Expenditure
Cost
Own Contributions
Existing F.
Cash
Assets
Land & Building
Loan
-
Renovation
8,000
8,000
Office equipment
7,750
7,750
Furniture
930
930
-
Signboard
2,500
2,500
Agent and Stockist
1,000
1,000
Paid review
1,000
1,000
-
Machines
6,500
6,500
Furniture
1,810
1,810
-
Working Capital
Sales & Marketing Costs (monthly)
830
830
General & Administrative Costs
(monthly)
Operations & Technical Costs
(monthly)
Pre-Operating & Incorporation
Costs (one-off)
6,260
9,200
9,200
Other Expenditure (annually)
3,000
3,000
Provision for Contingencies
2,323
2,323
51,783
21,463
TOTAL
680
680
6,260
30,320
HirePurchase
DEPRECIATION
Type of Fixed Asset
Cost (RM)
Depreciation Method
Economic Life (yrs)
Year
Type of Fixed Asset
Cost (RM)
Depreciation Method
Economic Life (yrs)
Renovation
8,000
Straight Line
5
Annual
Depreciation
Accumulated
Depreciation
-
Book Value
-
Year
Office equipment
7,750
Straight Line
5
Annual
Depreciation
8,000
Accumulated
Depreciation
-
Book Value
-
7,750
1
1,600
1,600
6,400
1
1,550
1,550
6,200
2
1,600
3,200
4,800
2
1,550
3,100
4,650
3
1,600
4,800
3,200
3
1,550
4,650
3,100
4
1,600
6,400
1,600
4
1,550
6,200
1,550
5
1,600
8,000
-
5
1,550
7,750
-
6
0
0
-
6
0
0
-
7
0
0
-
7
0
0
-
8
0
0
-
8
0
0
-
9
0
0
-
9
0
0
-
10
0
0
-
10
0
0
-
Type of Fixed Asset
Cost (RM)
Depreciation Method
Economic Life (yrs)
Year
Type of Fixed Asset
Cost (RM)
Depreciation Method
Economic Life (yrs)
Furniture
930
Straight Line
5
Annual
Depreciation
Year
Accumulated
Depreciation
Book Value
Signboard
2,500
Straight Line
5
Annual
Depreciation
Accumulated
Depreciation
-
-
930
1
186
186
744
2
186
372
558
3
186
558
372
4
186
744
186
5
186
930
-
6
0
0
-
7
0
0
-
8
0
0
-
9
0
0
-
10
0
0
-
Book Value
-
2,500
1
500
500
2,000
2
500
1,000
1,500
3
500
1,500
1,000
4
500
2,000
500
5
500
2,500
-
6
0
0
-
7
0
0
-
8
0
0
-
9
0
0
-
10
0
0
-
Type of Fixed Asset
Cost (RM)
Depreciation Method
Economic Life (yrs)
Year
Type of Fixed Asset
Cost (RM)
Depreciation Method
Economic Life (yrs)
Agent and Stockist
1,000
Straight Line
5
Annual
Depreciation
Accumulated
Depreciation
-
Year
Book Value
-
Paid review
1,000
Straight Line
5
Annual
Depreciation
Accumulated
Depreciation
-
1,000
Book Value
-
1,000
1
200
200
800
1
200
200
800
2
200
400
600
2
200
400
600
3
200
600
400
3
200
600
400
4
200
800
200
4
200
800
200
5
200
1,000
-
5
200
1,000
-
6
0
0
-
6
0
0
-
7
0
0
-
7
0
0
-
8
0
0
-
8
0
0
-
9
0
0
-
9
0
0
-
10
0
0
-
10
0
0
-
Type of Fixed Asset
Cost (RM)
Depreciation Method
Economic Life (yrs)
Year
Machines
6,500
Straight Line
5
Annual
Depreciation
Accumulated
Depreciation
Book Value
Type of Fixed Asset
Cost (RM)
Depreciation Method
Economic Life (yrs)
Furniture
1,810
Straight Line
5
Annual
Depreciation
Accumulated
Depreciation
Year
-
-
6,500
1
1,300
1,300
5,200
2
1,300
2,600
3
1,300
4
5
Book Value
-
-
1,810
1
362
362
1,448
3,900
2
362
724
1,086
3,900
2,600
3
362
1,086
724
1,300
5,200
1,300
4
362
1,448
362
1,300
6,500
-
5
362
1,810
-
6
0
0
-
6
0
0
-
7
0
0
-
7
0
0
-
8
0
0
-
8
0
0
-
9
0
0
-
9
0
0
-
10
0
0
-
10
0
0
-
45
GROUP ASSIGNMENT: Business Plan
ENT300: Fundamentals of Entrepreneurship
PRO-FORMA CASH FLOW STATEMENT
2021 MONTHLY CASH FLOW
MONTH Pre-Operations
January
February
March
April
May
June
July
August
September
October
November
December
CASH INFLOW
21,463
Capital (Cash)
30,320
Loan
Cash Sales
10,000
8,000
8,000
10,000
10,000
8,000
9,000
8,000
5,000
10,000
10,000
0
0
0
0
0
0
0
0
0
0
0
0
10,000
8,000
8,000
10,000
10,000
8,000
9,000
8,000
5,000
10,000
10,000
10,000
Sales & Marketing Expenditure
830
830
830
830
830
830
830
830
830
830
830
830
General & Administrative Expenditure
680
680
680
680
680
680
680
680
680
680
680
680
5,787
6,071
6,260
6,260
6,260
6,260
6,260
6,260
6,260
6,260
6,260
6,260
Collection of Accounts Receivable
TOTAL CASH RECEIPT
51,783
10,000
CASH OUTFLOW
Pre-operating & Incorporation Expenditure
9,200
Operations & Technical Expenditure
Other Expenditure
Purchase of Fixed Assets
3,000
29,490
Hire-Purchase Repayment:
Principal
0
0
0
0
0
0
0
0
0
0
0
0
Interest
0
0
0
0
0
0
0
0
0
0
0
0
Principal
201
201
201
201
201
201
201
201
201
201
201
201
Interest
126
126
126
126
126
126
126
126
126
126
126
126
0
0
0
0
0
0
0
0
0
0
0
0
10,624
7,908
8,097
8,097
8,097
8,097
8,097
8,097
8,097
8,097
8,097
8,097
Loan Repayment:
Tax Payable
TOTAL CASH OUTFLOW
38,690
CASH SURPLUS (DEFICIT)
13,093
BEGINNING CASH BALANCE
ENDING CASH BALANCE
13,093
1,903
1,903
(97)
903
(3,097)
1,903
1,903
1,903
13,093
(624)
12,469
92
12,561
(97)
12,464
14,366
16,269
16,171
17,074
(97)
16,976
13,879
15,781
17,684
12,469
12,561
12,464
14,366
16,269
16,171
17,074
16,976
13,879
15,781
17,684
19,587
*From the cash flow above, total cash outflow was decreasing from January to February, and static from March until December. For the
cash surplus and deficit, in the month of January, March, Jun, August, and September, our company facing deficit in our cash.
50
2021
2022
2023
21,463
0
0
30,320
0
0
106,000
0
116,600
0
134,090
0
157,783
116,600
134,090
9,960
10,458
10,981
8,160
8,568
8,996
74,460
78,879
83,732
3,000
3,150
3,308
0
-
-
0
-
-
2,411
2,531
2,658
1,516
1,395
1,269
0
0
0
138,197
104,982
110,943
19,587
11,618
23,147
0
19,587
31,205
19,587
31,205
54,352
9,200
29,490
51
PRO-FORMA INCOME STATEMENT
Years
Sales
Less: Cost of Sales (Notes 1 & 2)
Gross Profit
2021
2022
2023
106,000
116,600
134,090
75,605
80,991
86,201
30,395
35,609
47,889
Less: Expenditure
Pre-Operating & Incorporation Expenditure
8,500
General & Administrative Expenditure
8,160
8,568
8,996
Sales & Marketing Expenditure
9,960
10,458
10,981
Other Expenditure
3,000
3,150
3,308
Interest on Loan
1,516
1,395
1,269
Depreciation of Fixed Assets
4,236
4,236
4,236
Total Expenditure
35,372
27,807
28,790
Net Income Before Tax
(4,977)
7,802
19,099
0
0
0
Net Income After Tax
(4,977)
7,802
19,099
Accumulated Net Income
(4,977)
2,825
21,924
Interest on Hire-Purchase
Tax
*From the table, in the first year of our business, 2021, we loss RM4, 977. In the second year,
2022 our business start to gain profit, and drastically increase in the third year (2023). From
this income statement, we can see that our business have a great future, and could high
profitability.
2021
2022
2023
ASSETS
Non-Current Assets (Book
Value)
Land & Building
Other Fixed Assets
Other Assets
Deposit
Current Assets
Inventory of Raw Materials
Inventory of Finished
Goods
Accounts Receivable
Cash Balance
TOTAL ASSETS
Owners' Equity
Capital
Accumulated Income
Long-Term Liabilities
Loan Balance
Hire-Purchase Balance
Current Liabilities
Accounts Payable
TOTAL EQUITY &
LIABILITIES
23,592
17,694
11,796
700
24,292
700
18,394
700
12,496
680
748
823
500
550
605
19,587
20,767
31,205
32,503
54,352
55,780
45,059
50,897
68,276
21,463
(4,977)
16,486
21,463
2,825
24,288
21,463
21,924
43,387
27,910
25,379
22,721
27,910
25,379
22,721
663
1,231
2,168
45,059
50,897
68,276
2013
2012
Equity
2011
Liabilities
Sales
2010
2009
0
1000020000300004000050000600007000080000
PRO-FORMA BALANCE SHEET
*From the Pro-Forma Balance Sheet above, it portrays that sales are the highest, followed
by liabilities and equity. There is a balance, between Total Assets and Total Equity &
Liabilities.
Financial Ratio Analysis
2021
2022
2023
LIQUIDITY
Current Ratio
Quick Ratio (Acid Test)
31
30
26
25
26
25
EFFICIENCY
Receivable Turnover
Inventory Turnover
NA
128
NA
125
NA
121
PROFITABILITY
Gross Profit Margin
Net Profit Margin
Return on Assets
Return on Equity
28.67%
-4.70%
-11.05%
-30.19%
30.54%
6.69%
15.33%
32.12%
35.71%
14.24%
27.97%
44.02%
SOLVENCY
Debt to Equity
Debt to Assets
173.31%
63.41%
109.56%
52.28%
57.37%
36.45%
(4)
5
14
Time Interest Earned
FINANCIAL PERFORMANCE
Current Ratio
Quick Ratio (Acid Test)
40
30
25
20
15
10
5
0
30
20
10
0
2021
20212022202320242025
Inventory Turnover
2022
2023
2024
2025
Gross Profit Margin
140
120
40%
100
30%
80
60
40
20
0
20212022202320242025
20%
10%
0%
2021
Net Profit Margin
10%
5%
-5%
2023
2024
2025
Return on Assets
15%
0%
20212022202320242025
2022
30%
25%
20%
15%
10%
5%
0%
-5%
-10%
-15%
2021
2022
2023
2024
2025
Debt to Equity
Return on Equity
50%
40%
30%
20%
10%
0%
-10%
-20%
-30%
-40%
200%
150%
100%
50%
2021
2022202320242025
0%
20212022202320242025
Debt to Assets
Time Interest Earned
15
70%
60%
10
50%
40%
5
30%
20%
10%
0
20212022202320242025
0%
20212022202320242025
-5
CONCLUSION
It is our pleasure to gain more experience in the process of our business plan. Plus, it
gives us a lot of benefits throughout the process. We believe that the Fitz Chicken will be
able to establish as we have organized our business plan systematically to achieve our goal.
As we have attached in our business plan, our goal is to produce the best quality of chicken
in Malaysia and become the most trusted brand nationwide. Furthermore, we want our
product to be the representative by introducing it to the international market.
We manage to gain high profits throughout our business although there are some
rivals that we had to compete such as Manok Beast,Chicken Royale and Chicken Dinner.
However, we also made a teamwork with the subordinates and manage to compete the rivals
fair and square. To summarize up everything, we realize that industry is a big industry for
Fitz Chicken to fit through it but we hope that we can maintain the best quality of our
chicken that can increase customers’ loyalty to our business.
APPENDICES
60
60