Delish fresh

1. Delish Fresh
For numerous health benefit
Prepared by:
Md Sajal islam

2. Company Background
The Delish Fresh (DF) is a beverage merchandiser. DF
provides beverages in a convenient and time-efficient
way. Its also offers variety type of beverage such as
mineral water, milk, and juices. DF also provides
delivery service within the sale area to attract more
customer to use our services. Our main focus is keep
everyone healthy.

3. Our Product

4. To
strengthen
relationship
between
brotherhood
To generate
Halal profit
according to
Shariah
Mission
Involve
ourselves in
real business
To gain
knowledg
Keep people
healthy
To gain
experiences
vision
To gain
confident in
business

5. Target Markets
Students
Local
International
Lecturers
Staff
IIUM community
Operation
 Every Mahallah Door to Door
 Lecturers room
 By Order

6. Advertisement
Facebook Page
Poster

7. Product Cost
(Direct
Products
Material)
Quantity
Price Per Unit
(RM)
Total Price
(RM)
Mineral Water 1.5 L
228 pcs
0.70
159.60
Dutch Lady
120 pcs
1.25
150.00
Yeo’s
(Packet Drinks)
120 pcs
0.65
78.00
Merchandise inventory
468 pcs
Plus: Transportation
MinusEnding inventory
Cost of Goods sold
387.60
20.00
7pics Dmw*0.70 (4.9)
4pics DL* 1.25(5)
4pics YO * 0.60(2.4)
12.30
395.30

8. Unit Per Cost
Mineral water
Dutch Lady
Yeo’s
Variable cost
0.70
1.25
0.65
Transportation per unit
0.04
0.04
0.04
Fixed cost per unit
0.10
0.10
0.10
Total unit per cost
0.84
1.39
0.79

9. CVP Analysis
Selling Price
(RM)
Unit Variable Cost
(RM)
Unit Contribution
Margin
available of
Beverages
per month
% of
Beverages
Break-Even
point
(Units)
Mineral Water 1.5L
1.50
0.74
0.76
228
48%
39
Dutch Lady (packet
drinks)
1.50
1.29
0.21
119
26%
21
Yeo’s
(packet drinks)
1.20
0.69
0.51
119
26%
21
Beverages
Fixed cost
Fixed Expenses Amount
(RM)
Salaries
40.00
Advertisement
5.00
Total
45.00
Break-even point =Fixed Exp / WACM
= 45 / 0.553
=81 Units
WACM= (0.76*48%)+(0.21*26%)+(0.51*26%)
=0.553

10. Sales Budget
Week 1
Mineral Dutch
water
Lady
Week 2
Yeo’s Mineral Dutch
water
Lady
Week 4
Week 3
Yeo’s Mineral Dutch
water
Lady
Mineral Dutch
Yeo’s water
Lady
Yeo’s
Budgeted
sales (unit)
48
24
24
55
28
28
60
32
32
65
35
35
Selling
price per
unit (RM)
1.50
1.50
1.20
1.50
1.50
1.20
1.50
1.50
1.20
1.50
1.50
1.20
82.50
42.00
33.6
90.00
48.00 38.40
97.50
52.50
42.00
72.00
Total
36.00 28.80

11. Purchases Budget
Week 1
Week 2
Week 3
Week 4
Mineral
water
Dutch
Lady
Yeo’s
Mineral
water
Dutch
Lady
Yeo’s
Mineral
water
Dutch
Lady
Yeo’s
Mineral
water
Dutch
Lady
Yeo’s
Sales in units
48
24
24
55
28
28
60
32
32
65
35
35
Add: Ending
Inventory
6
3
3
6
3
3
7
4
4
7
4
4
Total units
needed
54
27
27
61
31
31
67
36
36
72
39
39
Less :
Beginning
Inventory
0
0
0
6
3
3
6
3
3
7
4
4
Unit to be
purchased
54
27
27
55
28
28
61
33
33
65
35
35
Note: ending inventory to be equal to 10% of the following
week budgeted sales. units

12. Cash Receipt Budget
Beverages
Week 1
Week 2
Week 3
Week 4
Mineral water
72.00
82.50
90.00
97.50
Dutch Lady
36.00
42.00
48.00
52.50
Yeo,s
28.80
33.60
38.40
42.00
Total
136.80
158.10
176.40
192.00
Note: All sales are in cash
Cash Disbursement Budget
Beverages
Week 1
Week 2
Week 3
Week 4
Mineral water
37.80
38.50
42.70
45.5
Dutch Lady
33.75
35.00
41.25
43.75
Yeo’s
17.55
18.20
21.45
22.75
Total
89.10
91.70
105.40
112.00
Note: All Purchases are in cash

13. Cash Budget
Week 1
Week 2
week 3
Week 4
Capital
150.00
180.70
231.10
286.10
Cash collection
136.80
158.10
176.40
192.00
Total cash available
286.80
338.80
407.50
478.10
89.10
91.70
105.40
112.00
5.00
5.00
5.00
5.00
10.00
10.00
10.00
10.00
2.00
1.00
1.00
1.00
231.10
286.10
350.10
Less:
purchases
Transportation
Salaries
Advertisement
180.70
Cash Available

14. Delish Fresh
Budgeted Income Statement
For Ending Of month November
Items
(RM)
Sales Revenue
663.30
Less: COGS
395.30
Gross Margin
Other Exp:
Salaries
Advertisements
268.00
40.00
5.00
Dividend (223*40%)
89.20
Orphan Fund (223*10%)
22.30
Net Income
111.50

15. “A journey of a thousand miles
begins with a single step.”

16. 8 November
2013

18. Q&A
(NOTE: No chocolates for this)