FACULTY OF PLANTATION AND AGROTECHNOLOGY

DIPLOMA IN PLANTING INDUSTRY MANAGEMENT

UNIVERSITI TEKNOLOGI MARA

SARAWAK

FUNDAMENTALS OF ENTREPRENEURSHIP

ENT300

BUSINESS PLAN:

PAH’ LUNG HINIH: SARAWAK CUISINE

LECTURER NAME:

MADAM SITI FARAH BINTI LAJIM

NO. GROUP MEMBERS STUDENT ID

1. Magdeline Sween anak Donny 2020848204
2. Natalie Aren Ngau 2020815088
3. Christine Jane binti Gerard Jaimin 2020849188
4. Mohammad Syawal bin Mohammad Fazly 2020457174

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 TABLE OF CONTENT

No. Content Page

1. Executive Summary 4

1.0 Introduction:
1.1 Introduction to the Business 6– 7
1.2 Purpose of Business Plan 8
2.
1.3 Business Background 9
1.4 Partners’ Background 10 – 13
1.5 Business Location 14 – 16

2.0 Administration Plan:

2.1 Introduction to the Organization 18 – 19
2.2 Organizational Structure 20
2.3 Administrative Manpower Planning 20
2.4 Schedule of Tasks and Responsibilities 21
2.5 Schedule of Remuneration 22
3. 2.6 Compensation and Benefits 23
2.7 List of Office Furniture and Fittings 24
2.8 List of Office Equipment 25
2.9 List of Office Supplies 26
2.10 List of Utilities 27
2.11 Administrative Budget 28

3.0 Marketing Plan:

3.1 Introduction to Marketing 30
4. 3.2 Introduction to Product or Service 31 – 32
3.3 Target Market 33
3.4 Market Size 33
3.5 Competitors 34 – 35

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 3.6 Market Share 36
3.7 Sales Forecast 37 – 38
3.8 Marketing Strategy 38 – 49
3.9 Marketing Budget 50

4.0 Operation Plan:

4.1 Introduction to Operation Plan 52
4.2 Operational Process 53 – 68
4.3 Operational Layout 69
4.4 Production Planning 70 – 73
5. 4.5 Material Planning 74 – 80
4.6 Machine and Equipment Planning 81 – 84
4.7 Business and Operation Hour 85
4.8 License, Permits, and Regulation 86
4.9 Operational Overhead 87
4.10 Operations Budget 87
4.11 Implementation Schedule 88 – 89

5.0 Financial Plan:

5.1 Introduction to Financial Plan 91
5.2 Financial Planning of Pah’ Lung Hinih: Sarawak Cuisine 92 – 95
5.3 Implementation Cost and Sources of Finance 96
6.
5.4 Administrative, Marketing and Operation Budget 97 – 98
5.5 Depreciation Schedules 99 – 101
5.6 Pro-Forma Flow Statement 102
5.7 Pro-Forma Income Statement 103
5.8 Pro-Forma Balance Sheet 104

7. 6.0 Business Model Canvas (BMC) 105

8. 7.0 Appendices 106 – 109

9. 8.0 Conclusion 110

10. 9.0 Declaration Forms 111 – 114

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 EXECUTIVE SUMMARY

There is other name of happiness which is food. Food is a necessity that must be consumed by
humans every day to supply energy to themselves. For this assignment which is Business Plan of
Fundamentals of Entrepreneurship (ENT300), our group came with an idea of bringing Sarawak
Cuisine to be known and tasted by all communities from different states to feel the uniqueness of
Sarawak’s delicacy by opening a restaurant named Pah’ Lung Hinih: Sarawak Cuisine in Shah Alam,
Selangor. Pah’ Lung Hinih are the words from Kayan ethnic which means eating together at specific
place. The name of this restaurant was chosen to indicate that it will offer authe ntic Sarawak cuisine.
We will be serving traditional Sarawak delicacies from all ethnic groups, such as 'Pansuh Ayam,' 'Nasi
Goreng Dabai,' 'Nasi Daun Ubi,' 'Linut,' and many more. The mission of this restaurant is to serve
happiness to the customers through the taste of Sarawak’s authentic delicacy with the world. Pah’
Lung Hinih restaurant also aims to serve a high-quality meal which is traditional foods to the customers
in Peninsular Malaysia.

Pah’ Lung Hinih: Sarawak Cuisine focuses on lunch and dinner time and this restaurant offer eat-in
and carry-out. The location of this restaurant is Tadisma Business Park, Seksyen 13, Shah Alam, is a
major leasehold commercial business centre. This location is ideal fo r attracting our target market
because it is close to several sources. This site is also in the city core, where many people go to work
and our target market is working people. Our reasonable price also will make other people can
experience Sarawak traditional food in our restaurant. We believe that we can achieve our target if we
work as a team and never give up. We will serve good and high quality of the food to compete with
the other competitors.

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 INTRODUCTION

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 1.0 INTRODUCTION

1.1 Introduction to the Business

Name of the Business Pah’ Lung Hinih

Nature of Business Partnership

Industry Profile Food and Beverage

Location of Business Shah Alam, Selangor

Date of Commencement 1st March 2023

❖ Promote traditional Sarawak food throughout Malaysia,

especially Peninsular Malaysia because traditional cuisine
has a significant role in representing the originality and
distinctiveness of a culture and a country.
❖ Foreign visitors and locals in Peninsular Malaysia would be
able to experience the richness of traditional Sarawak food
because Sarawak is very far away for those who just travel
Factors in Selecting the to Sarawak just to eat, at the same time to help in
Proposed Business improving the tourism sector in our nation by attracting
them with these unique foods.
❖ Attract interest of young people in learning making
traditional dishes especially people from Sarawak because
nowadays they are not interested in making traditional food
because they often turn to cook that is easier to prepare
and serve.

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 ❖ Providing multiple branches to open so that employment
opportunities can be increased.
❖ Gain more profit and able to enlarge the business in
Future Prospects of the Malaysia and foreign countries.
Business ❖ To aim to be a well-known restaurant with numerous
signature dishes and achieve many prestigious
achievements in the culinary world.

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1.2 Purpose of Business Plan

To analyze and evaluate the viability of a proposed venture

Analysis of an effort in developing a business is one of the important aspects.
When the entrepreneur analyzes the proposal that has been proposed by
fellow partners, it will bring results, which is good and accurate decision-
making on an issue and others. As a result, good and accurate decisions in
business development will form a successful business and will produce an
organized business plan. In short, analysis and evaluation on viabiality of a
proposed venture should be prioritized as it would help the entrepreneur to
know their strength and weakness of the future business.

Purposes
of
Business
Plan

As a guideline for managing the business

Business plan helps the entrepreneur to manage the business properly by on
focusing on the specific procedures and work which resulting a good business
plan. It is because to avoid delaying or overlooking any important work in
developing a business. In general, business plan is very important step before
starting a business in which it is beneficial for the entrepreneur because the
business plan help the entrepreneur to see the bigger picture of the business
in the future, make important and accurate decisions, and improve the overall
business excellently.

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1.3 Business Background

Name of the Business Pah’ Lung Hinih: Sarawak Cuisine

38, Jalan Rugbi 13/30, Tadisma Business Park, 40100 Shah

Business Address
Alam, Selangor
38, Jalan Rugbi 13/30, Tadisma Business Park, 40100 Shah
Correspondence Address
Alam, Selangor

Website Address https://pahlunghinih.wixsite.com/my-site

E-mail Address [email protected]

Telephone Number 085 – 1349762

Fax Number 085 – 5728219

Form of Business Partnership

Main Activity Selling Traditional Sarawak’s Cuisines

Date of Commencement 1st March 2023

Date of Registration 1st December 2022

Registration Number In Progress

Name of Bank Public Bank

Bank of Account Number 6941051014

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1.4 Partners Background
1.4.1 General Manager/ Administration Manager

Name Magdeline Sween anak Donny

Identity Card Number 020219 - 13 - 0466

S/Lot 7537-21, Blok Labuan, Taman Ceria, Bandar Baru Permyjaya

Permanent Address
98000 Miri. Sarawak
S/Lot 7537-21, Blok Labuan, Taman Ceria, Bandar Baru Permyjaya
Correspondence Address
98000 Miri. Sarawak

E-mail Address [email protected]

Telephone Number 013 - 5940916

Date of Birth 19 February 2002

Age 20 years old

Marital Status Single

Academic Qualification Diploma in Planting Industry Management

Course Attended Seminar in Business Management

Skills Good communication and great knowledge about Sarawak ethnicity

Experience 1 year as a cashier at a thrift shop

Capital Contribution RM10,076.00

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1.4.2 Marketing Manager

Name Christine Jane binti Gerard Jaimin

Identity Card Number 020112-13-0546

Permanent Address 10, Kampung Hilir 96300 Dalat, Sarawak.

Correspondence Address 10, Kampung Hilir 96300 Dalat, Sarawak.

E-mail Address [email protected]

Telephone Number 012 – 851 0207

Date of Birth 12 January 2002

Age 20 years old

Marital Status Single

Academic Qualification Diploma in Planting Industry Management

Course Attended Professional Certificate in Strategic Management

Skills Analytical knowledge, interpersonal communication, creativity

Realtor events and Grand Opening Planning and creating custom

Experience
sales proposals leveraging research

Capital Contribution RM10,000.00

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1.4.3 Operation Manager

Name Natalie Aren Ngau

Identity Card Number 020609-13-0250

Permanent Address Kampung Long Wat, Apoh, 98050 Baram, Sarawak.

Lot 7469, Lorong 3, Jalan Dato Permaisuri 3C, Desa Indah,

Correspondence Address
Bandar Baru Permyjaya, 98000 Miri, Sarawak.

E-mail Address [email protected]

Telephone Number 017 – 8078612

Date of Birth 9 June 2002

Age 20 years old

Marital Status Single

Academic Qualification Diploma in Planting Industry Management

Course Attended Post Graduate Program in Operations Management

Skills Organizational skill, ability to solve problem and plan strategically.

Helping and handling family business for 2 years and 1 year as a

Experience
cashier at supermarket

Capital Contribution RM10,000.00

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1.4.4 Finance Manager

Name Mohammad Syawal bin Mohd Fazly

Identity Card Number 020204 – 13 - 0693

Permanent Address Lot 2371, Lorong 3D, Jalan Maigold, Senadin 98000 Miri, Sarawak

Correspondence Address Lot 2371, Lorong 3D, Jalan Maigold, Senadin 98000 Miri, Sarawak

E-mail Address [email protected]

Telephone Number 014 – 9910693

Date of Birth 4 January 2002

Age 20 years old

Marital Status Single

Academic Qualification Diploma in Planting Industry Management

Course Attended Seminar Financial for Non – Financial Manager

Skills Responsible, creative, and hardworking

Experience 1 year working as a supermarket cashier

Capital Contribution RM10,000.00

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1.5 Business Location
1.5.1 Factors Influencing Choice of Business Location

a) Price of premise/cost of rental per month

Tadisma Business Park, located in Seksyen 13, Shah Alam, is a major leasehold commercial
business centre. The rental price per month is reasonable, which is why we chose this site. With
the size of our two-story buildings, 1,927 square feet, the cost is RM 3,000 per month, which is
considered reasonable in comparison to other areas where rent may approach RM 4,000 per
month. The pricing is reasonable since it is appropriate for a newly established business.

b) Distance from the source of raw materials

The distance between our shop and the supplier is minimal because Tadisma Business Park is
hub to several factories pertaining to our business. However, some of the raw materials such as
“daun ubi”, “terung iban”, and “buah dabai” will be imported form Sar awak since it is seldom found
in Peninsular. Because the resources being used, such as “buah dabai” are seasonal, this will
make it become premium menu. Other raw materials may be obtained from a local wholesaler
which include Fresh Market Section 6 and Wet Market Pasar Borong Selangor. The availability of
local suppliers makes obtaining raw materials easier, and indirectly cutting our transportation
costs.

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c) Availability of manpower
Despite the fact that it is quite far from our hometown, there are no problems obtaining manpower.
Our main workforce will be brought in from Sarawak, and there may be locals who are interested
in working with us. Tadisma Business Park is encircled by residential complexes, thus there is
consumer traffic. Furthermore, because educational institutions such as PTPL College and MSU
are so close to the business park, students may easily commute there. As a result, our strategic
location therefore gives a perfect distance for our customer simply come over to our premise
without much hassle.

d) Transport facilities
Persiaran Sukan and Jalan Lompat Pagar 13/37 provide easy access to Tadisma Business Park.
For those who prefer to take public transit, there is a taxi stop in front of the PKNS building, about
0.37km away. There are several transportation services available to connect our business to
customers. This will be much easier because we already have delivery services such as Grab
Food and Food Panda. Customers with time restrictions or who are too lazy to leave the house
may use the delivery option to purchase meals from Food Panda, which will be delivered right to
their door.

e) Distance from customers

The distance between our customers and our premise is very near since location is close to
residential complexes such as Perdana Apartment, PTPL College, and Kolej Universiti Teknologi
& Pengurusan Malaysia, which are all within a 10-minute walk of our premise. We will be closer to
the consumer, and the customer will find it easier to reach our premise. This will raise demand as
well as increasing revenue.

f) Basic amenities (electrical, water, telephone, and internet facilities)

There are no problems with essentials facilities in Tadisma Business Park since it is a developing
city. There are several services and amenities available, including water sources for washroom,
electric supply, and good internet connection. Since these essential needs have been fulfilled, our
service will be more efficient and effective. This will also improve the efficiency of our operations.

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1.5.2 Office Location

We choose a double storey building for our premise as well as for our office location. Our office is
located on the first level of the building. This makes it easy to track the growth of the premise. This
building is close to Giant Hypermarket, which is around a 10-minute short walk away, and Tesco Shah
Alam, which is just a short drive away. This strategic location has the potential to attract a massive
number of customers since it also near to a lot of sources.

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 ADMINISTRATION
PLAN

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 2.0 ADMINISTRATION PLAN

2.1 Introduction to the Organization

2.1.1 Vision:

To be a place in where customer can taste the diversity of traditional cuisines and discover the beauty
of ethnicity in Sarawak.

2.1.2 Mission:

To deliver the happiness to the customers through the taste of Sarawak’s authentic delicacy with the
world.

2.1.3 Objectives:

• To serve a high-quality meal which is traditional foods to the customers

• To cure the homesickness of Sarawak’s immigrants who is living in the Peninsular Malays ia
with the providation of traditional cuisines and great restaurant experience.
• To preserve and express the cultural identity of Sarawak by opening up a traditional cuisines’
restaurant in Peninsular Malaysia

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2.1.4 Logo and Description

"Pah' Lung Hinih" is a Kayan-inspired

sentence that meaning as follows:

Pah’ Lung – eating together

Hinih - here

Red colour symbolises the

sacrifices, determination, and
effort of people to succeed in the
business.

It symbolizes that this restaurant is

run by a chef who is from Sarawak to
bring the authentic taste of Sarawak
in the food served.

Yellow colour symbolises the unity of

customers with multi-racial from all
over the places to eat together in one
place.

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2.2 Organizational Structure

MAGDELINE SWEEN ANAK

DONNY
(GENERAL/ADMINISTRATION
MANAGER)

CHRISTINE JANE MOHAMMAD

BINTI GERARD NATALIE AREN SYAWAL BIN
NGAU
JAIMIN MOHAMMAD FAZLY
(OPERATION
(MARKETING (FINANCIAL
MANAGER) MANAGER) MANAGER)

2.3 Administrative Manpower Planning

Position Number of Personnel

General Manager/ Administration Manager 1

Marketing Manager 1

Operational Manager 1

Financial Manager 1

Total 4

Table 1: Administrative Manpower Planning

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2.4 Schedule of Tasks and Responsibilities

POSITION TASK AND RESPONSIBILITIES

• Plan and create a comprehensive premise marketing plan.
General Manager • Responsible in leading and managing premise.
• In charge of establishing menus and ensuring quality of foods.
• Create strategies to improve workplace productivity.
Administration • Coordinate the activities of organization.
Manager • Monitoring the development of premise budgets and accompanying
managers in generating annual budget data and reports
• Responsible for creating and carrying out sales and marketing plans.
• Promote entire premise chain and serve as a spokesperson for public
Marketing
relations to advertise the premise locally.
Manager
• Maintain the website and social media pages of premise, monitoring
both positive and negative reviews left by customers on review sites.
• Ensure that all the operations are carried out in accordance with
business standards and provide reports on time and accurately.
Operation • Responsible in maintaining the highest standard of hygienic practises
Manager and make sure all standards are being followed.
• Create cost estimates for all food and beverage products and place
orders for all distributors
• Responsible for budget planning
• Provides financial guidance and insight to the executive management
Financial team so they can make the best business decisions for the
Manager organisation.
• Create financial reports for budgets, costs, and accounts payable and
receivable

Table 3: Schedule of Tasks and Responsibilities

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2.5 Schedule of Remuneration

EPF SOCSO
Position No. Month Salary (RM) Contribution contribution Total (RM)
(12%) (2.5%)

General
Manager/
1 1,800.00 216.00 0 2,016.00
Administration
Manager

Marketing
1 1,500.00 180.00 37.50 1,717.50
Manager

Operation
1 1,500.00 180.00 37.50 1,717.50
Manager

Financial
1 1,500.00 180.00 37.50 1,717.50
Manager

TOTAL 4 6,300.00 756.00 112.50 7,168.50

Table 3: Schedule of Remuneration

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2.6 Compensation and Benefits

• The salary is paid each month.

• Money paid to the EPF based on monthly salary of an
Salary, EPF and SOCSO employee and 12% will be deducted.
• The rate of contribution under SOCSO is 2.5% from the
monthly salary.

• Every time a female employee gives birth, she is

Maternity Leaves entitled to maternity leave, which must last at least 60
days.

• At the end of the year, bonuses will be distributed,

Bonus
however it based on the revenue of the year.

• Employee is entitled to annual leave based on their

years’ service in the business
• Personal leave is eligible for those who are applied and
Annual Leaves accepted.
• Sick leave is valid for those who are qualified.
• Unused rest days can be carried over to the following
month.

• 6 working days in a week

Working Days • From 8:00am until 10:00pm
• Duty based on shift (morning shift and evening shift)

Table 4: Compensation and Benefits

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2.7 List of Office Furniture and Fittings

Item Quantity Price/Unit (RM) Total Cost (RM)

Computer 2 1500 3000

Office telephone 1 100 100

Fingerprint
1 150 150
Attendance System

Printer 1 300 300

Office Desk 2 100 200

Total 9 2150 3950

Table 5: List of Office Furniture and Fittings

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2.8 List of Office Equipment

Item Quantity Price/Unit (RM) Total Cost (RM)

Chair 4 30 120

Table 1 50 50

Fire Extinguisher
1 40 40
(1KG)

Air Conditioner 1 600 600

Network Router 1 150 150

First Aid Kits 1 255 255

Writing Boards 1 60 60

Total 10 1185 1275

Table 6: List of Office Equipment

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2.9 List of Office Supplies

Item Quantity Price/Unit (RM) Total Cost (RM)

Scissors 2 2.50 5

3 Hole Punches 1 20 20

Calculator 2 18 36

Stapler 1 7 7

Glue Stick 2 2.50 5

A4 Paper 3 Boxes 12 36

Pen 1 Boxes 10 10

Correction Tape 2 4.50 9

Whiteboard marker 1 Boxes 15 15

Files 5 5 25

Bill Book 2 5 10

Ruler 2 1 2

Total 24 102.50 180

Table 7: List of Office Supplies

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2.10 List of Utilities

Item Price (RM) Total cost (RM)

Electricity 350 350

Water 180 180

Telephone Bill 100 100

WIFI Bill 150 150

TOTAL 780

Table 8: List of Utilities

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2.11 Administrative Budget

Fixed

Assets Monthly Other Total

Expenses Expenses Expenses

Particulars (RM) (RM) (RM) (RM)

Fixed Assets

Office Furniture and Fittings 3,950 3,950

Office Equipment (refer table) 1, 275 1, 275

Working Capital

Remuneration (refer table) 7,168.50 7,168.50

Utilities 780 780

Premises Rental 3, 000 3,000

Office supplies (Stationery) 180 180

Other Expenditure

Halal Certification 1, 000 1, 000

Medical allowances 800 800

Pre-Operations
Business Registration &
800 800
Licences
Other Pre-Operations
450 450
Expenditure

Premises Renovation 2,000 2,000

Total 5,225 10,948.50 5, 230 21,403.50

Table 9: List of Administrative Budget

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 MARKETING PLAN

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 3.0 MARKETING PLAN

3.1 Introduction to Marketing

Marketing is defined as a business activity or an action of selling and promoting a product or service
to customers or buyers, meanwhile, marketing plan is an advertising strategy implemented by a
company to sell its product and service to their customers. A company will undergo some processes
such as selling, promoting, and distributing products or services to final users when they are
conducting this business activity. This business activity will be conducted by all the entrepreneurs
because it helps the businesses to grow efficiency and increase their sales as well increase their brand
or product awareness to their target market.

Pah’ Lung Hinih: Sarawak Cuisine provides original products from Sarawak to maintain the
uniqueness of the food with a variety of amazing flavors at reasonable prices. Sarawak traditional food
in Peninsular Malaysia is a marketing strategy because it is able to attract customers to try it. Besides
that, various aspects have been focused and emphasized in the marketing plan to advance the
business activities in order to achieve business goals.

3.1.1 Marketing Objectives

• To launch new products in new areas by presenting the difference between our products and
other existing products.
• To identify the target market based on the general basis for segmentation, which is
geographical, demographic, psychographic and buying behavior.
• To collect some exclusive information such as S.W.O.T analysis for company analysis as well
as identifying business profits and losses.

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3.2 Introduction to Product or Service

• Promote uniqueness of Sarawak cuisine

Product aim • Provide high quality and maintain product authenticity
• Affordable for working people and student

Company name Pah’ Lung Hinih: Sarawak Cuisine

Selling price RM5-RM30

• Serve various choices of authentic menu from Sarawak

Product features • Serve rare dishes that the locals and foreigners in Shah Alam
could taste like ‘Ayam Pansuh’, ‘Ambuyat’, and others

• The dishes and beverages of our restaurant are able to be

Product and service
delivered through delivery service
highlight
• Serve meals utilizing Sarawakian techniques

3.2.1 Market area and business location

The business is in Tadisma Business Park, located in Seksyen 13, Shah Alam. This location
strategically located in an area that able to reach customers from the surrounding such as for
those who live in residential areas and students from nearby universities who are craving for
Sarawak foods.

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3.2.2 Collect information and data of customers

Our primary customer is Shah Alam people. Uniqueness with high quality of product and reasonable
prices can encourage everyone regardless of their level income can try our products and services.
Everyone is welcome to try the prepared main cuisine, especially residents of Shah Alam. We are also
offer a delivery service because we are aware that there will be issues, such as the fact that the rest
period provided is relatively brief for those who work and students who are in universities. By doing
this, we can make sure that our customers can try our cuisine that has a distinct flavor all its own.

3.2.3 Segmenting the market

Broad Factors Descriptors Segmentation

District Shah Alam
Geographic State Selangor
Country Malaysia
Age 5 years children and above
Demographic Gender All gender
Income level All level of income
Preferences Food hunter

Psychographic Lifestyle Desire to try different kind of foods

Cash, Cash on delivery, Online

Method of payment banking, QR scanning and cashless
from apps such as Grab Pay

Buying behavior Method of delivery Food panda and Grab Food delivery

- Festival event in company or

Frequency of purchase university
- Special Occasion

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3.3 Target Market

The target market of Pah’ Lung Hinih: Sarawak Cuisine are all of the community in the area of Shah
Alam regardless of age, races, and economic backgrounds. The local community of Shah Alam are
our primary potential clients because our restaurant is in Shah Alam itself. Moreover, the working
adults are also one of our potential clients because there are so many office and premises around the
Tadisma Park. In addition, the foreigners and local tourists that visit Shah Alam as their tourism
destination are also our secondary potential clients because there are so many attr actions in Shah
Alam like Taman Negara Botani Shah Alam, Wet World Water Park and others.

3.4 Market Size

Market Segments Population Target Market (%) Market Size

Total residents in
6.33% of the total
Shah Alam (6.33% x 210,480)
210,480 residents in Shah
= 13,314.51
Alam
Location: Shah Alam

Potential Purchase Total Monthly Potential

Market Segments Target Market
(RM) Purchase (RM)

Total residents in
Average spending in
Shah Alam RM35 x 13,314.51
13,314.51 the restaurant is
= RM 466,008
RM35
Location: Shah Alam

Total Market Size Per Year:

RM 466,008 x 6 months = RM 2,796,048

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3.5 Competitors

3.5.1 Analysis of Competitor

No. Competitors Strengths Weaknesses

❖ Affordable prices of
❖ Limited choices of menu
foods and drinks
❖ Quite dark ambience in
Dapur Sarawak Shah ❖ Friendly staff
1. the restaurant
Alam ❖ The restaurant is
❖ Slow service of preparing
clean and well-
food even a simple dish
decorated

❖ Raw materials are

freshly brought from
Sarawak ❖ Staff did not wear mask
❖ Excellent customer properly during the
service delivering the dishes to
2. Datang Sitok Café
❖ The taste is same customer’s table
as authentic ❖ Little portion of
Sarawak dishes vegetables in the dishes
especially Laksa
Sarawak

❖ Well-made coffee ❖ Very thin slices of lamb

Kambing Bakar drink by the staff served
3.
Champion ❖ Reasonable prices ❖ Slow service in the
of menu restaurant

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 ❖ The spiciness in the
dishes is moderate
which can be ❖ Food portions are not
De’ Gulai Kari Kepala tolerated by the reasonable for the price
4.
Ikan locals ❖ Improper food hygiene
❖ Easy parking for the where customer found
customer to park hair in their food.
their vehicles

❖ Bariani rice rich with

good flavour and
tasteful
❖ Little meat portion in the
❖ Great ambience in
dishes
the restaurant
❖ The choices of menu are
Pak Anjang Bariani ❖ Comfortable and
5. a bit overpriced for the
Johore convenience
customer
restaurant with air-
❖ The taste of their dishes
cond and looks
is not consistent
exclusive from
outside with their
large glass door

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3.6 Market Share

3.6.1 Market Share before entry of “Pah Lung Hinih”

Competitors Market Share (%) Market Share/yearly (RM)

Dapur Sarawak Shah Alam 25 699,012.00

De’ Gulai Kari Kepala Ikan 25 699,012.00

Pak Anjang Bariani Johore 20 559,209.60

Datang Sitok Cafe 15 419,407.20

Kambing Bakar Champion 15 419,407.20

TOTAL 100 2,796,048

3.6.2 Market Share after entry of “Pah Lung Hinih”

Loss Market
Market Market Share
Competitors Market Share/yearly
Share (%) (%)
Share (%) (RM)

Dapur Sarawak Shah Alam 25 0.5 24.5 685,031.76

De’ Gulai Kari Kepala Ikan 25 3.5 21.5 601,150.32

Pak Anjang Bariani Johore 20 0.5 19.5 545,229.36

Datang Sitok Cafe 15 1.5 13.5 377,466.48

Kambing Bakar Champion 15 7.7 7.3 204,485.76

Pah’ Lung Hinih - - 13.7 382,684.32

TOTAL 100 4.5 100 2,796,048

36 | P a g e
3.7 SALES FORECAST

SALES PROJECTION / FORECAST

Sales
Year Month Collection Remarks
(RM)
Customers are just starting to get to know our
January 25,772.00
restaurant.
Customers started to repeat coming to our
February 27,900.00
restaurant.

Sarawak people who always come to our

March 30,890.36
restaurant because they crave Sarawak food.

Working people and families that we target to eat

April 32,300.00
at this restaurant.
This month sales are quite high because of the
Dayak festival that will be celebrated. Many
May 36,100.00
Dayak families in Shah Alam will go to the
restaurant that has Sarawak food.
Working people and families that we target to eat
June 34,855.92
at this restaurant.
Working people and families that we target to eat
July 33,000.00
at this restaurant.
Working people and families that we target to eat
August 33,264.00
at this restaurant.
Working people and families that we target to eat
September 30,300.00
at this restaurant.
Working people and families that we target to eat
October 31,850.00
at this restaurant.
Customers who come are families because of the
November 32,120.00
school holidays.
Customers who come are families because of the
December 34,332.04
school holidays.

37 | P a g e
 2023 Total Year 1 382,684.32

Total Year 2
2024 (increase by 390,338.01
2%)
Total Year 3
2025 (increase by 394,164.85
3%)

Cash Collection for Sales

In the month of sale 100%

1 month after sale -

2 months after sale -

TOTAL 100

3.8 Marketing Strategy

Marketing strategy is a quick explanation of how we will run the business in order to fulfil the marketing
objectives of the firm. The marketing strategy will be crucial in reaching these marketing objectives.
Creating a marketing strategy before starting a business allows a business to focus its available
resources to the most important sectors for generating sales. It is the cornerstone of any marketing
plan. Since our shop is just started, we must work harder to compete because there are a lot of big
competencies of food restaurant in that area. As a result, we must meticulously prepare the marketing
strategies for our products. As long as the criteria are followed, this will make the procedure easier
and more efficient. Because this is the beginning of our business, we may not have great expectations
because it is difficult to attract customers, but we will try our best because we trust in every process
will be worthwhile.

38 | P a g e
3.8.1 Product or service strategy

Aspect Description Appendix

A logo is indeed very important in any kind of

business. We need a logo for our business
because it will represent our company or
organization, along with its products, services,
and employees. Thus, we must emphasize our
brand in our marketing plan. Essentially, the
main impetus our customers want to visit our
restaurant is because they were attracted with
Brand
our logo.
Branding is vital since it represents our
company. That is why we must design an eye-
catching logo that will attract people's interest in
our shop, be easily recognized, and be
remembered by targeted customer. Thus, we
must incorporate images that reflect the name of
our business.

❖ Ingredients
Since our business is based on Sarawak
cuisine, some of the ingredients will be
export from Sarawak such as “Buah
Dabai’, and “Terung Dayak”. For the
Quality other ingredients such as chicken, fish
and vegetables that needed for our dish
will be taken from the nearest supplier in
Shah Alam. The dishes cooked will taste
‘Terung Dayak’
as if we were at home, but at a lesser cost
for our customers. To preserve the

39 | P a g e
 quality of our food, for example, we will
only using fresh raw materials for our
dish.

❖ Consistency
We will be concerned at every step of
making our products’ taste, and most
importantly, quantity since we want our
‘Dabai’
customers to feel that the amount is
reasonable for the price they paid. We
look forward to being able to impress our
customers for as long as we are able
since it is our responsibility.

❖ Provide faster an efficient customer

service
We aimed to provide exceptional
customer service in a diverse range of
ways, such as monitoring our company
email daily for any comments or ideas
regarding our restaurant's cuisine or
services. Since we already in 21st
century, we also prepare alternate
methods for customers to contact with us
by using QR code, website, or send us
direct messages. This will allow
customers to reach us more conveniently
than email.

40 | P a g e
 We offer a variety of Sarawak specialty dishes
based on ethnic groups in Sarawak. As a result,
our food is unique since each dish represents an
ethnic group in Sarawak. We serve food in the
form of a set. The dishes will be cooked using
high-quality ingredients to assure that the distinct
taste of Sarawak cuisine stays intact. The dishes Nasi Daun Ubi + Ayam/Keli
Pansuh’
we provide are such as “Nasi Daun Ubi with the
side dish “Manuk/ Ikan” pansuh, is well known as
Iban signature dish. Other than that, we also
prepare “Nasi Goreng Dabai” with the side dish
“Ikan Pari Bakar” and so on. The speciality of
second meal is “Buah Dabai” are one of the
seasonal fruits in Malaysia. Unfortunately, this
Nasi Sup Terung Dayak
might be difficult to obtain the fruit at times since Ayam Kampung
Product we concerned about the quality of the food that
will be serve to customers. In addition, we also
prepare “Linut” which is known as Melanau
signature dish.

Nasi Goreng Dabai + Ikan

Bakar

‘Linut’
Nuba’ Laya + Sayur Paku
Pakis + Cili Pusuk

41 | P a g e
 Labelling is an important component of our Our packaging may include
branding since it helps customers make more with:
better selections before ordering our products. ❖ Product’s
Furthermore, considering that we will offer a description
takeaways service, our packaging will include ❖ Weight
labelling standards to provide customers with ❖ Ingredient’s list
uniform nutrition information for regular menu ❖ Nutrition information
Labelling
items. At the same time, the packaging will be ❖ Storage instruction
lightweight and compatible with the food. ❖ Halal label
Aside from that, we will develop business detail ❖ Logo sticker
cards for customer references, such as our ❖ QR code for
business background, specialty, and so on. This customer feedback
will be one of the strategies we will use to attract
potential customers.

People may now order meals much more easily

using online services such as Food Panda and
Grab Food. This type of application has recently
Foodpanda Delivery
benefited many people by providing delivery
Services
directly to our homes. We wanted to market our
food through these delivery apps so that
customers who are unable to visit our restaurant
may enjoy their food at their place.

Grab Food Delivery

42 | P a g e
 Packing is required to guarantee the product's Eco-Friendly Packaging
safety during delivery or customer pick-up. Good
packaging reduces waste while maintaining the
intended quality of the product. We also provide
Packaging eco-friendly packaging in order to decrease
plastic waste. We will also give a business card
and labelling on top of the containers for food Food Delivery Packaging
packaging. We also will use our own paper bag
with our business logo on it.

Delivery Bag with business

logo

43 | P a g e
3.8.2 Price Strategy

Price strategy is an important procedure in a business since clients will look at the price of the meals
as well. Our meal will cost between RM 20 and RM 35.

Dishes Cost (Raw Material) Profit Price (RM)

Chicken Chicken Chicken
1 kg = RM 12 Per serving (300g) = Per serving (300g) = RM
300 g = RM 5 RM 8 13

Catfish Catfish Catfish

1 kg = RM 18 Per serving (300g) = Per serving (300g) = RM
300 g = RM 6 RM 8 14
Nasi Daun Ubi +
Ayam/Ikan Pansuh
“Daun ubi” “Daun ubi” “Daun ubi”
1 ikat = RM 3 100 g = RM 2 100 g = RM 4
100 g = 2

Rice Rice Rice

10 kg = RM 41 1 bowl = RM 2 1 bowl = RM 3
1 bowl = RM 1
Nasi Daun ubi + Ayam
Pansuh
= RM 20
Price per plate

Nasi Daun ubi + Ikan

Pansuh = RM 21
Terung Dayak Terung Dayak Terung Dayak
1 kg = RM 20 1 bowl = RM 3 1 bowl = RM 6
150 g = RM 3
Nasi + Sup Terung
Dayak Ayam Tuai
Ayam Tuai Ayam Tuai Ayam Tuai
1 kg = RM 15 300 g = RM 9 300 g = RM 15
300 g = RM 6

44 | P a g e
 Rice Rice Rice
10 kg = RM 41 1 bowl = RM 2 1 bowl = RM 3
1 bowl = RM 1
Nasi + Sup Terung Dayak
Price Per Plate
Ayam Tuai = RM 24
Buah Dabai Buah Dabai Buah Dabai
1 kg = RM 60 Per serving (100g) = Per serving (100g) = RM
100 g = RM 6 RM 10 16

Ikan Patin Ikan Patin Ikan Patin

Nasi Goreng Dabai
1 kg = RM 18 Per serving (300g) = Per serving (300g) = RM
+ Ikan Patin Bakar
300 g = RM 5 RM 5 10

Rice Rice Rice

10 kg = RM 41 1 bowl = RM 2 1 bowl = RM 3
1 bowl = RM 1
Nasi Goreng Dabai + Ikan
Price Per Plate
Patin Bakar = RM 29
Daun Nyirik Daun Nyirik Daun Nyirik
10 pieces = RM 10 1 piece = RM 1 1 piece = RM 2
1 piece = RM 1

Rice Rice Rice

10 kg = RM 41 1 bowl = RM 2 1 bowl = RM 3
1 bowl = RM 1
Nuba’ Laya

Salted egg Salted egg Salted egg

1 box = RM 35 1 egg = RM 0.50 1 egg = RM 2
1 egg = RM 1.50

45 | P a g e
 “Pucuk Paku” “Pucuk Paku” “Pucuk Paku”
1 ikat = RM 3 100 g = RM 2 100 g = RM 3
100 g = RM 1

Chilli Chilli Chilli

Per serving (50g) Per serving (50g)
1 kg = RM 33
= RM 2 = RM 3.60
50 g = RM 1.60

Anchovies Anchovies Anchovies

Per serving (50g) Per serving (50g)
1kg = RM 25
= RM 2 = RM 3
50 g = RM 1

Nuba’ Laya
Price Per Plate
= RM 16.60

Linut Set Set Set

-Okra vegetables Individual = RM 10 Individual = RM 5 Individual = RM 15

-Cabbage 2 – 3 Person = RM 17 2 – 3 Person = RM 8 2– 3 Person = RM 25
-Long bean 4 – 6 Person = RM 24 4 – 6 Person = RM 4– 6 Person = RM 35
-Cucumber 11
-Sambal

46 | P a g e
3.8.3 Distribution strategy

In terms of distribution strategy, our restaurant prepares foods and sells them directly to customers
who come to our restaurant to dine or order through a delivery application. We will receive direct
responses from this technique, including monitoring responses to analyze our performance in
preparation of food.

Manufacturer/ Customer/
Producer Consumer

47 | P a g e
3.8.4 Promotion Strategy

Promotion Strategy Example

Advertising We intend to run an effective promotional campaign to

• Helps in product introduction disseminate information about our business's products
• The communication between and services. An effective promotional strategy could draw
the branding and the in more customers and enhance our sales revenue.
customers • Radio
• Advertise on social media Radio advertising is an ideal method to engage our
target audience. Most people will listen to the radio
while driving. We must attract the audience's
interest in our product so that they will come to
taste it or purchase it through delivery apps. We
can advertise it in popular radio stations in
Selangor include Era FM, Sinar FM, and others.
• Social Media
Nowadays, opening an account on each social
media platform, such as Facebook, Instagram,
TikTok, and Twitter, is the simplest approach to
advertise our brand. This is because the
accessibility of social media and the internet is
constantly growing these days.

• Referral discount
Sales Promotion This offer is only valid for 100 customers. The
A sales promotion is a marketing plan customers will receive 20% off with purchases that
in which a company is hiring a limited- is RM 150 and above.
time event or offer to boost interest or • Posting in media socials
demand for its product or service. Our customers are encouraged to come to our
restaurant and take pictures with our foods while
eating with their friends or family, tagging us in

48 | P a g e
 their TikTok, Instagram feed and so on. They will
get one dish for free after the post reaches 50 likes.

Public Relations • Partnering up with influencers

A strong public relations can help Nowadays, people are more likely to trust
business gain positive publicity instead recommendations from other people over
to allow them to set the narrative in advertisements and messaging from the actual
communication with customers, brands. By partnering with influencers, we can tap
investors, and potential employees. into their extensive network of loyal and engaged
followers to drive increased awareness, traffic, and
conversions for the brand.
- Influencer: Cupcake Aisyah

49 | P a g e
3.9 Marketing Budget

Fixed Assets Monthly Other Expenses

Particulars Total (RM)
Expenses (RM) Expenses (RM) (RM)

Fixed Assets

Signboard 400 - - 400

Working Capital

Sales
- 300 - 300
Promotion

Website - 100 - 100

Other Expenditure

Partner up with
- - 1,000 1,000
Influencers

Advertising
(social media, - - 500 500
radio)

Total 650 400 1,500 2,300

50 | P a g e
 OPERATION PLAN

51 | P a g e
 CHAPTER 4: OPERATIONAL PLAN

4.0 Introduction to Operational Plan

One of the most crucial things to think about when starting a business is the operational plan. The
process of organizing company input to create output in the form of products or services is known
as operational plan. Like other businesses, our goal is to make sure that our provided goods and
services are the highest quality and can meet the needs and demands of our customers. As a
result, a systematic operational plan is created to ensure that our business functions smoothly
and accomplishes its goals. Other than that, operational plan will make sure the company can
manufacture the goods or offer the services it had planned in the marketing plan. Business input,
the process of transformation, output, feedback, and the external environment are all parts of an
operational plan that are engaged in turning business input into output.

Good operational process management is necessary to keep the firm steady. Business operations
must organize, plan, and manage every business transaction. Operating partners prepare the
questionnaires of what, who, when, and how much when preparing for the operational plan.

What The procedures and responsibilities that must be carried out

Who The person who is in charge in plans and tasks of others
When The deadline for finishing procedures or tasks
How much Amount of money provided to finish each other's plans or jobs

4.1 Objectives

Objectives of our operational plan:

i. To maintain the quality of the goods and services offered to customers while making
sure the business operating system functions properly.
ii. To maximize customer satisfaction and live up to their expectations regarding our
capacity to deliver top-notch goods and prompt services.
iii. To ensure consistency and stability in our services and production.
iv. To guarantee the success and profitability of our business.

52 | P a g e
 4.2 Operational Process

An operational process is a description of the sequential steps used to create a product or deliver
a service from the start until the product is delivered to customers or end users. The procedures
for the manufacturing business will be thoroughly outlined, including the activity, its duration, and
the tools employed. The operational strategy for a service business will outline each step that
must be followed from beginning to the end in order to provide the service to the consumer.
Diagrams like a flow chart or a process chart can be used to represent the sequential steps in a
process.

4.2.1 Activity Chart

1. There are various planning steps that must be completed before an entrepreneur starts
a business to provide a good or service.
2. As part of the planning, the detailed procedures from start to finish for producing the
product or delivering the services will be identified.
3. The entrepreneur must list all processes used to create the product.
4. From beginning to the end of the business, these activities will be organized in the
following order.

53 | P a g e
 4.2.2 Process Chart

Symbol Types of activities Description

Activity that modifies,

Operation transforms, or gives value to
the input

Transport activities take place

when materials are
Transportation
transported from one point to
another point

Activities that involved

measuring things to make
Inspection sure they met the required
standards for the work that
was being done.

Used when processing

Delay materials need to be confined
in a waiting area.

Used when in-process

Storage materials or finished products
are stored in the storage area

Table: Symbol used in operation flow chart

54 | P a g e
 4.2.3 Process Flow Chart

“Nasi Daun Ubi”

The raw material, “Daun Ubi” is ensured to have a freshness of the

vegetables used and the quantity required in production.

Wash the rice with clean water and cook it.

Rinse the “Daun Ubi” and crush it by pounding the vegetables

by using mortar and pestle.

Before cooking activity begins, prepare all the ingredients such as

garlic and lemongrass. Blend the ingredients.

Pour oil into a heated pan. Put the blended ingredients into the
pan. After that, put the vegetables into the pan then mix it together.
Spread seasoning powder onto the cooked vegetables.

Put water in the pan and leave it for 30 minutes until it fully
cooked.

Put rice into the same pan and stir it together with the “Daun Ubi”.
Cook it for another 15 minutes.

. Head chef taste the food first.

Transfer the cooked vegetables into a large tray and ready to be

served to customer.

Table: Flow chart of “Nasi Daun Ubi” production

55 | P a g e
 ”Ayam Pansuh”

The raw material, which is chicken, is ensured to have a good

quality and quantity required in the production.

Prepare the bamboo and wash it. Prepare the firewood for heating
the bamboo.

Wash the chicken with clean water and cut it.

Prepare all the ingredients such as red onion, garlic, ginger,

lemongrass and the “Daun ubi”. Put the seasoning powder.

Mix the cut chicken with the ingredients in the basin.

The ingredients and chicken that have been mixed are put into
bamboo and the bamboo are covered with unused “Daun ubi”. Place
the bamboo on the heated firewood.

Leave it for 30 minutes on the heated firewood.

. Remove the chicken from the bamboo and place it in a large tray
provided.

Head chef taste the food first.

Transfer it on plate together with “Nasi Daun Ubi” and serve the food
to customer when they order it.

Table: Flow chart of “Ayam Pansuh” production

56 | P a g e
 “Ikan Pansuh”

The raw material, which is catfish, is ensured to have a good

quality and quantity required in the production.

Prepare the bamboo and wash it. Prepare the firewood for heating
the bamboo.

Remove internal organs and wash it thoroughly with clean water.

Then cut them into pieces. Cut some lemon and squeeze it over
the fish to remove the smell.

Prepare all the ingredients such as onion, garlic, ginger,

lemongrass and the “daun ubi”. Put the seasoning powder.

Mix the cut catfish with the ingredients in the basin.

The ingredients and catfish that have been mixed are put into
bamboo and the bamboo are covered with unused “daun ubi”. Place
the bamboo on the heated firewood.

Leave it for 30 minutes on the heated firewood.

. Remove the catfish from the bamboo and place it in a large tray
provided.

Head chef taste the food first.

Transfer it on plate together with “Nasi Daun Ubi” and serve the food
to customer when they order it.

Table: Flow chart of “Ikan Pansuh” production

57 | P a g e
 Rice

The rice is ensured to have a high quality and premium for customer
consumption.

Wash the rice with clean water and cook it.

Leave it until it cooked.

Place the cooked rice in plate and serve it to customer.

Table: Flow chart of rice production.

58 | P a g e
 “Sup Terung Dayak Ayam Tuai”

The raw material, which is chicken and “Terung Dayak”, are ensured
to have a high quality and quantity required in the production.

Wash and clean the raw materials. Remove internal organs of the
chicken and seeds in the “Terung Dayak”.

Prepare all the ingredients such as onion, garlic, chili. Blend the
ingredients.

Pour oil into a heated pan. Put the blended ingredients into the
pan. After that, put chicken then stir it together. Pour water and
leave it for 20 minutes. Then, put the “Terung Dayak”. Spread
seasoning powder onto the dish.

Leave it for other minutes until it fully cooked

Head chef taste the food first.

Transfer it in a bowl together with rice on plate and serve the food
to customer when they order it.

Table: Flow chart of “Sup Terung Dayak Ayam Tuai” production

59 | P a g e
 “Nasi Goreng Dabai”

The raw material, “Dabai” and rice are ensured to have a high
quality and the quantity required in production.

Wash the rice with clean water and cook it.

Rinse the “Dabai” and with clean water. Put water into pot and boil
the “Dabai” until it fully cooked.

After that, remove seed from the boiled “Dabai”

Before cooking activity begins, prepare all the ingredients such as

garlic and onion. Blend the ingredients.

Pour oil into a heated pan. Put the blended ingredients into the
pan. After that, put the “Dabai” into the pan then stir it together.
Spread seasoning powder onto it.

Leave it for 15 minutes until it fully cooked.

Put rice into the same pan and stir it together with the “Dabai”.
Cook it for another 10 minutes.

Head chef taste the food first.

.

Transfer the dishes to plate and serve to customer when they order
it.

Table: Flow chart of “Nasi Goreng Dabai” production

60 | P a g e
 “Ikan Patin Bakar”

The raw material, which is “Ikan Patin”, is ensured to have a good

quality and quantity required in the production.

Remove internal organs and wash it thoroughly with clean water.

Then cut them into 2 parts. Cut some lemon and squeeze it over
the fish to remove the smell.

Prepare banana leaves and all the ingredients to marinate such as

onion, garlic, ginger, and lemongrass. Put the seasoning powder.

Marinate the fish and leave it for a day.

Transfer the marinated fish on the banana leaves.

Prepare charcoal and grilling materials then heat it up. Wrap the fish
using banana leaves.

. Leave it for 15 minutes, then flip to other side and continue grill.

Transfer the grilled fish on plate with “Nasi Goreng Dabai” and serve
the food to customer when they order it.

Table: Flow chart of “Ikan Patin Bakar” production

61 | P a g e
 “Nuba’ Laya”

The rice is ensured to have a high quality and premium for customer
consumption

Wash the rice with clean water and cook it.

Leave it until it fully cooked.

Transfer the rice on “Nyirik” leaves and serve it with side dishes
to customers.

Table: Flow chart of “Nuba’ Laya” production.

62 | P a g e
 Salted Egg

The prepared eggs are ensured to have a high quality and quantity
required in the production.

Wash the eggs with clean water and boil it in a pot.

Leave it until it fully cooked.

Cut the salted egg into two parts.

Transfer the salted egg on plate and serve it with “Nuba’ Laya” and
other side dishes to customers.

Table: Flow chart of salted egg production

63 | P a g e
 “Pucuk Paku Pakis”

The “Pucuk Paku Pakis” are ensured to have a freshness

vegetables and quantity required in the production.

Wash the vegetables and cut it.

Prepare all the ingredients such as onion, garlic, chili, anchovies,

and “belacan”. Blend the onion, garlic, and chili.

Pour oil into a heated pan. Fry the anchovies. Put the blended
ingredients and “belacan” into the pan. After that, put the “Pucuk
Paku Pakis” and stir them together. Spread seasoning powder onto
it.

Head chef taste the food first.

Transfer the “Pucuk Paku Pakis” on plate and serve it with “Nuba’
Laya” and other side dishes to customers.

Table: Flow chart of “Pucuk Paku Pakis” production

64 | P a g e
 “Cili Pusuk”

The raw materials, chili and anchovies are ensured to have a

High quality and quantity required in the production.

Clean the raw materials. Cut the chili into two pieces.

Prepare all the ingredients such as onion, garlic, chili, anchovies,

and “belacan”. Blend the onion, garlic, and chili.

Pour oil into a heated pan. Fry the anchovies. Put the blended
ingredients, chili and “belacan” into the pan. Spread seasoning
powder and stir them together.

Head chef taste the food first.

Transfer the “Cili Pusuk” on plate and serve it with “Nuba’

Laya” and other side dishes to customers.

Table: Flow chart of “Cili Pusuk” production

65 | P a g e
 “Linut”

The starch flour is ensured to be in a good packaging and quantity

required in the production.

Boil water.

Pour the flour into a bowl then pour the boiled water into it.

Stir them until it changes into a brighter in color.

Transfer the “Linut” in a small bowl and serve it with other fresh
vegetables to customers.

Table: Flow chart of “Linut” production

66 | P a g e
 Okra Vegetables, Cabbage, Long Bean, and Cucumber

The raw materials, okra vegetables, cabbage, long bean, cucumber

are ensured in a freshness quality and quantity required in the
production.

Wash the vegetables with clean water and cut them.

Boil water in a pot for minutes and put the okra vegetables,
cabbage, and long bean. Leave it for 5 minutes.

Transfer the boiled vegetables in a plate and serve it with “Linut”,

cucumber, and sambal to the customers.

Table: Flow chart okra vegetables, cabbage, long bean, and cucumber of production

67 | P a g e
 “Sambal”

The raw material, chili is ensured to have a high quality and

quantity required in the production.

Clean the raw material.

Prepare all the ingredients such as onion, garlic, chili, anchovies,

and “belacan”. Blend the ingredients.

Transfer the blended ingredients into a bowl.

Pour boiled water of the vegetables into the same bowl.

Serve it with “Linut” and other vegetables to customers.

Table: Flow chart “Sambal” of production

68 | P a g e
 4.3 Operations Layout

Layout is considered as important strategy in all businesses. The arrangement of machines,

equipment, employees, and other facilities utilized in operations is referred to as layout. The layout
must be designed in such a way that the production of goods and services is as seamless and
efficient as possible. According to surveys, one of the most essential factors for customer
satisfaction is the ease with which the client routes the shop. Furthermore, the consumer expects
to be guided around the store's key sections. A smart layout is thus a concern of client pleasure.
In Pah’ Lung Hinih: Sarawak Cuisine’s restaurant, our business proposed that to have a layout
that based on marketing. The layout is intended to optimize the amount of space available for
displaying items.

4.3.1 The Layout of Pah’ Lung Hinih: Sarawak Cuisine

69 | P a g e
 4.4 Production Planning

Production planning can be described as the action of calculating the budget and product’s cost
that will be produced over time before it is implemented. It is vital to ensure that the company can
generate enough output or offer sufficient services to meet anticipated market demand or sales.

4.4.1 Calculation for output per day

• Average sales / month:

RM 238,684.32
12 = RM 19,890.36

• Working days: 30 days

Price Per Unit Unit Per Unit Per

Sales (RM)
(RM) Month Day
Nasi + Sup Terung Dayak
4,972.59 24.00 207 8
Ayam Tuai (25%)
Nasi Daun Ubi + Ayam
3,978.07 20.00 199 9
Pansuh (20%)
Nasi Goreng Dabai + Ikan
3,978.07 29.00 137 4
Patin Bakar (20%)
Nasi Daun Ubi + Ikan Keli
2,983.55 21.00 142 6
Pansuh (15%)

Nuba’ Laya (15%) 2,983.55 16.60 180 10

Linut (5%) 994.53 15.00 66 4

Total 41

70 | P a g e
 4.4.2 Operation Personnel

Position Number of Personnel

Head Chef 1

Chef Assistant 1

General Employee 2

Total 4

4.4.3 Schedule of Task and Responsibilities

Position Task and Responsibilities

❖ Preparing menu and meal

❖ Ensuring the highest standards of
food flavour and quality
❖ Keeping track of stock and placing
orders for raw materials
❖ Eliminating waste and managing
spending
Head Chef ❖ Keeping the kitchen clean and
sanitary
❖ Organizing the staff’s schedule of
duties
❖ Hiring, developing, and training
employees
❖ Lead, mentor and manage culinary
team

71 | P a g e
 ❖ Help the head chef to prepare menu
and meal
❖ Manage inventory, collect orders, and
direct the daily activities of the crew
❖ Control the food supply and help
cooks create menus
❖ Prepare fresh shipments, wash, and
dry dishes, glasses, and utensils, and
Chef Assistant
prepare meat and veggies for cooks
❖ Maintain orderliness and make sure
orders are prepared correctly
❖ Maintain the organization,
temperatures, and cleanliness of the
kitchens

❖ Open or close the duties

❖ Serve meal to the customers
❖ Handle the customer at the cashier
counter
General Employee
❖ Helps in taking the order from
reservation by the customers or
orders from online orders such as
Foodpanda and GrabFood.

72 | P a g e
 4.4.4 Schedule and Remuneration

EPF SOCSO
Monthly Salary
Position No. Contribution Contribution Total (RM)
(RM)
(12%) (RM) (2.5%) (RM)

Head Chef 1 1,800.00 216.00 45.00 2,061.00

Chef Assistant 1 1,500.00 180.00 37.50 1,717.50

General
2 1,200.00 144.00 30.00 2,748.00
Employee

Total 6,526.50

73 | P a g e
 4.5 Function of Material

No. of Product Description Specification Unit/Month

Bill of “Nasi Daun Ubi + Ayam Pansuh”

Nasi Daun Ubi

101 Rice 1 bowl 20kg

102 Garlic 3 cloves 375g

103 Lemongrass 3 stalks 500g

104 Seasoning Powder 1 tbsp 320g

105 Salt 0.5 tbsp 300g

106 Cooking Oil 250g 5kg

107 Daun Ubi 100g 3.5kg

Ayam Pansuh

102 Garlic 3 cloves 375g

103 Lemongrass 3 stalks 500g

104 Seasoning Powder 1 tbsp 320g

105 Salt 1.5 tbsp 320g

107 Daun Ubi 1 pack 5kg

108 Bamboo 1 bamboo 5.0kg

109 Red Onion 3 cloves 375g

110 Ginger 3 pieces 500g

111 Chicken 500g 135kg

Ikan Keli Pansuh

102 Garlic 3 cloves 375g

74 | P a g e
 103 Lemongrass 3 stalks 500g

104 Seasoning Powder 1 tbsp 320g

105 Salt 1.5 tbsp 320g

107 Daun Ubi 1 pack 5kg

109 Red Onion 3 cloves 375g

110 Ginger 3 pieces 500g

112 Lemon 1 piece 300g

113 Catfish 500g 120kg

Bill of “Nasi + Sup Terung Dayak Ayam Tuai”

Rice

101 Rice 1 bowl 20kg

Sup Terung Dayak Ayam Tuai

102 Garlic 3 cloves 375g

104 Seasoning Powder 1 tbsp 320g

105 Salt 1.5 tbsp 320g

106 Cooking Oil 250g 5kg

109 Red Onion 3 cloves 375g

114 Terung Dayak 1 piece 30kg

115 Ayam Tuai 200g 54kg

116 Chilli 5 pieces 1.5kg

Bill of “Nasi Goreng Dabai + Ikan Patin Bakar”

Nasi Goreng Dabai

101 Rice 1 bowl 20kg

75 | P a g e
 102 Garlic 3 cloves 375g

104 Seasoning Powder 1 tbsp 320g

105 Salt 1.5 tbsp 320g

106 Cooking Oil 250g 5kg

109 Red Onion 3 cloves 375g

117 Dabai 10 pieces 8kg

Ikan Patin Bakar

102 Garlic 3 cloves 375g

103 Lemongrass 3 stalks 500g

104 Seasoning Powder 1 tbsp 320g

105 Salt 1.5 tbsp 320g

109 Red Onion 3 cloves 375g

110 Ginger 3 pieces 500g

112 Lemon 1 piece 300g

118 Banana leaves 1 piece 500g

119 “Ikan Patin” 500g 90kg

120 Charcoal 1kg 5kg

Bill of “Nuba’ Laya”

Nuba’ Laya’s Rice

101 Rice 1 bowl 20kg

121 Daun Nyirik 1 piece 500g

Salted Egg

122 Salted Egg Half egg 4 trays

76 | P a g e
 Pucuk Paku Pakis

102 Garlic 3 cloves 375g

109 Red Onion 3 cloves 375g

116 Chilli 3 pieces 1.5kg

123 Anchovies 30g 2kg

124 Belacan 10g 1kg

125 Pucuk Paku Pakis 250g 15kg

Cili Pusuk

102 Garlic 3 cloves 375g

104 Seasoning Powder 1 tbsp 320g

109 Red Onion 3 cloves 375g

116 Chilli 8 pieces 1.5kg

123 Anchovies 30g 2kg

124 Belacan 10g 1kg

Bill of “Linut”

Linut

126 Starch Flour 500g 5kg

Okra Vegetables

127 Okra Vegetables 200g 3kg

Cabbage

128 Cabbage 200g 3kg

Long Bean

129 Long Bean 200g 3kg

77 | P a g e
 Cucumber

130 Cucumber 200g 3kg

Sambal

102 Garlic 3 cloves 375g

104 Seasoning Powder 1 tbsp 320g

105 Salt 0.5 tbsp 320g

109 Red Onion 3 cloves 375g

116 Chilli 8 pieces 1.5kg

123 Anchovies 30g 2 kg

124 Belacan 10g 1kg

78 | P a g e
 4.5.1 Material Planning

Quantity Safety Stock Total Price Total Price

No. Materials
(kg) (kg) (kg) (RM) (RM)

1. Rice 58.0 2.0 60.0 29.00 1,740.00

2. Garlic 3.5 1.0 4.5 15.00 67.50

3. Lemongrass 2.0 1.0 3.0 4.00 12.00

Seasoning
4. 2.5 1.0 3.5 17.00 59.50
Powder

5. Salt 2.0 1.0 3.0 1.50 4.50

6. Cooking Oil 15.0 2.0 17.0 15.00 255.00

7. Daun Ubi 13.5 2.0 15.5 3.00 46.50

8. Bamboo 5.0 2.0 7.0 10.00 70.00

9. Red Onion 3.0 1.0 4.0 8.00 32.00

10. Ginger 1.5 1.0 2.5 7.50 18.75

11. Chicken 128 2.0 130.0 12.00 1,560.00

12. Lemon 0.6 1.0 1.6 10.00 16.00

13. Catfish 118.0 2.0 120.0 9.00 1,080.00

14. Terung Dayak 25.0 1.0 26.0 8.00 208.00

15. Ayam Tuai 52.0 2.0 54.0 15.00 810.00

16. Chilli 6.0 1.0 7.0 10.00 70.00

17. Dabai 8.0 1.0 9.0 58.00 522.00

18. Banana Leaves 0.5 0.5 1.0 5.00 5.00

19. Ikan Patin 90.0 1.0 91.0 13.00 1,183.00

79 | P a g e
 20. Charcoal 5.0 1.0 6.0 10.00 60.00

21. Daun Nyirik 0.5 1.0 1.5 5.00 7.50

22. Salted Egg 3 trays 1 tray 4 trays 27.00 108.00

23. Anchovies 4.0 1.0 5.0 45.00 225.00

24. Belacan 3.0 2.0 5.0 20.00 100.00

25. Pucuk Paku Pakis 15.0 2.0 17.0 3.00 51.00

26. Starch Flavour 5.0 1.0 6.0 3.00 18.00

27. Okra Vegetables 3.0 1.0 4.0 8.00 32.00

28. Cabbage 3.0 1.0 4.0 6.00 24.00

29. Long Bean 3.0 1.0 4.0 5.00 20.00

30. Cucumber 3.0 1.0 4.0 5.00 20.00

Total 8,425.25

80 | P a g e
 4.6 Machine and Equipment Planning

4.6.1 List of Equipment Required

Equipment Quantity Price / Unit (RM) Total Cost (RM)

Wok 4 36.90 147.60

Frying Pan 2 59.90 119.80

Blender 2 59.00 118.00

Refrigerator 1 1,389 1,389

Chest Freezer 1 759.00 759.00

Spatula 3 6.50 19.50

Basin 5 8.30 41.50

Gas Cylinder 3 31.20 93.60

Stove 1 533.80 533.80

Ventilation 1 93.90 93.90

Knife 4 8.70 34.80

Chopping Board 2 15.00 30.00

Storage Container 4 17.00 68.00

Sinks 2 198 396.00

Total 3,844.50

81 | P a g e
 4.6.2 List of Furniture and Fitting

Items Quantity Price / Unit (RM) Total Cost (RM)

Storage rack and shelving 3 74.00 222.00

Fire extinguisher 2 47.00 94.00

Dining Table 4-seater 6 305.90 1,835.40

Dining Table Square Small 4 189.00 756.00

Dining Table 6-seater 2 660.00 1,320.00

Dining Table 8-seater 1 1,699 1,699.00

Chair 52 49.00 2,548.00

Baby Chair 3 59.00 177.00

Cashier Machine 1 599.00 599.00

Credit Card Terminal

1 544.00 554.00
Merchant

Total 9,804.40

4.6.3 Other Expenses

Items Quantity Price / Unit (RM) Total Cost (RM)

Packing Box 200 1.00 200

Paper Bag 200 1.00 200

Total 400

82 | P a g e
 4.6.4 List of Suppliers

Function of
Equipment Suppliers Address
Machine/Equipment

C & N United No.38 Jalan Bagan Nira

Main equipment for
Wok Corporation Sdn. 26/8 Section 26, 40000
cooking foods
Bhd Shah Alam, Selangor.

C & N United No.38 Jalan Bagan Nira

Use to frying dish for
Frying Pan Corporation Sdn. 26/8 Section 26, 40000
quick cooking
Bhd Shah Alam, Selangor.

C & N United No.38 Jalan Bagan Nira

Use to blend some
Blender Corporation Sdn. 26/8 Section 26, 40000
ingredients
Bhd Shah Alam, Selangor.

C & N United No.38 Jalan Bagan Nira

To keep the ingredients
Refrigerator Corporation Sdn. 26/8 Section 26, 40000
cold
Bhd Shah Alam, Selangor.

To keep the raw C & N United No.38 Jalan Bagan Nira

Chest Freezer materials in fresh Corporation Sdn. 26/8 Section 26, 40000
condition Bhd Shah Alam, Selangor.

Lot 2, Persiaran Sukan,

Use for stirring and Giant Hypermarket
Spatula Seksyen 13, 40100 Shah
mixing Shah Alam Stadium
Alam, Selangor.

Lot 2, Persiaran Sukan,

For mixing and defrost Giant Hypermarket
Basin Seksyen 13, 40100 Shah
the raw materials Shah Alam Stadium
Alam, Selangor.

83 | P a g e
 12, Jalan SP 1/3, Taman
Gas Cylinder Supply for combustion Minhas Gas Subang Perdana, 40150
Shah Alam, Selangor.

C & N United No.38 Jalan Bagan Nira

Stove Use to cook Corporation Sdn. 26/8 Section 26, 40000
Bhd Shah Alam, Selangor.

13, Jalan Astaka U8/88

To provide healthy air for GTG Industries Sdn.
Ventilation B, Bukit Jelutong, 40150
breathing Bhd
Shah Alam, Selangor

Lot 2, Persiaran Sukan,

Use for cutting, Giant Hypermarket
Knife Seksyen 13, 40100 Shah
chopping, and peeling Shah Alam Stadium
Alam, Selangor.

Lot 2, Persiaran Sukan,

Chopping Use for cutting the Giant Hypermarket
Seksyen 13, 40100 Shah
Board materials Shah Alam Stadium
Alam, Selangor.

Storage To keep the food in Giant Hypermarket Lot 2, Persiaran Sukan,

Seksyen 13, 40100 Shah
Container proper state Shah Alam Stadium Alam, Selangor.

Use for handwashing, C & N United No.38 Jalan Bagan Nira

Sinks dish washing and other Corporation Sdn. 26/8 Section 26, 40000
purposes Bhd Shah Alam, Selangor.

84 | P a g e
 4.7 Business and Operation Hour

4.7.1 Business Hour

Day Time

Monday to Sunday 10.00 a.m. – 10.00 p.m.

4.7.2 Operation Hour

Day Time

Monday to Sunday 8.00 a.m. – 11.00 p.m.

85 | P a g e
 4.8 License, Permits and Regulations

Before we start a business, we must first acquire a business licence. In order to get restaurant
fully operational, we will need to apply for a number of licenses. The local business registration
and license portal is a platform that allows entrepreneurs to register businesses and apply for
licences easily and quickly. Not only that, through this platform they also get the procedures and
list of the documents required to register a business and apply for a license. These goals are to
make the company more responsible for its actions and to ensure the public's safety. In brief, it is
also essential to keep financial records for tax purposes.

The registration of a company is required for the operation of a restaurant, as it is for any other
business. Once the signboard licence is issued or renewed, it is typically valid for one year. We
can renew our licence every year by paying the renewal fee. Pah' Lung Hinih can apply for a halal
certificate though online, which must be certified by Jabatan Kemajuan Islam Malaysia (JAKIM).
As a restaurant, we must obtain a halal certificate since it is necessary, particularly for Muslims.
This is fundamental to promote for our goods' quality, cleanliness, and health. This is due to the
fact that only restaurants with a halal certificate may be certified as halal restaurants.

86 | P a g e
 4.9 Operations Overhead

No. Overhead Cost (RM)

1 Repairs and Maintenance 250

2 Wi-Fi 150

TOTAL 400

4.10 Operation Budget

Fixed Asset Monthly

Other Expenses
Items Expenses Expenses TOTAL
(RM)
(RM) (RM)

Machinery and
3,844.50 3,844.50
Equipment

Furniture
9,804.40 9,804.40
Expenses

Remuneration 7,786.0 7,786.00

Raw Materials 8,425.25 8,425.25

Other Expenses 400 400.00

Operational
250 400.00
Overhead 150.00

TOTAL 30,660.15

87 | P a g e
 4.11 Implementation Schedule

Activities Deadlines Duration

Incorporation of business Jan – April 2023 4 months

Application for permits and license Jan – April 2023 4 months

Searching of premise March – April 2023 2 months

Renovation of premise May – June 2023 2 months

Procurement of machine and raw

May – July 2023 3 months
materials

Recruitment of labors July 2023 1 month

Installation of machine July 2023 1 month

88 | P a g e
 GANTT CHART

2023
Activities
Jan Feb March April May June July

Incorporation of
business

Application for
permits and
license

Searching of
premise

Renovation of
premise

Procurement of
machine and
raw materials

Recruitment of
labors

Installation of
machine

89 | P a g e
 FINANCIAL PLAN

90 | P a g e
 CHAPTER 5: FINANCIAL PLAN

5.1 Introduction to Financial Plan

A financial plan is a written description of a person's present financial condition, long-term financial
objectives, and plans for achieving those objectives. This will rely on elements including the cost
of current and fixed assets, marketing costs, and long-term planning. The factors that contributed
of capital requirements are short-term and long-term must be considered.

91 | P a g e
5.2 Financial Planning of Pah’ Lung Hinih: Sarawak Cuisine

NAME OF
PAH' LUNG HINIH: SARAWAK CUISINE
BUSINESS/COMPANY

MARKETING EXPENDITURE ADMINISTRATIVE EXPENDITURE

Fixed Assets RM
Fixed Assets RM Office Furniture and Fittings 3,950
Office Equipment 1,275
Signboard 400 Working Capital
Working Capital Rental 3,000
Remuneration 7,169
Sales Promotion 300 Utilities 780
Website 100 Office Supplies 180

Other Expenditure Other Expenditure

Other Expenditure 1800
Other Expenditure 1500
Pre-Operations
Pre-Operations Business Registration &
800
Licenses
- -
Other Expenditure 2,450
TOTAL 2,300
TOTAL 21,404

OPERATIONS EXPENDITURE

Fixed Assets RM

Machinery and Equipment 3,845

Furniture Expenses 9,804
Working Capital
Raw Materials 8,425
Salaries, EPF & SOCSO 7,786
Other Expenditure
Other Expenditure 400
Pre-Operations
Other Expenditure 400
TOTAL 30,660

92 | P a g e
Sales and Purchase Projection:

SALES PROJECTION PURCHASE PROJECTION

Month 1 25,772 Month 1 8,425
Month 2 27,900 Month 2 8,925
Month 3 30,890 Month 3 9,300
Month 4 32,300 Month 4 9,850
Month 5 36,100 Month 5 10,430
Month 6 34,856 Month 6 9,900
Month 7 33,000 Month 7 9,630
Month 8 33,264 Month 8 9,780

Month 9 30,300 Month 9 9,100

Month 10 9,250
Month 10 31,850
Month 11 9,550
Month 11 32,120
Month 12 9,895
Month 12 34,332
Total Year 1 114,035
Total Year 1 382,684
Total Year 2 116,316
Total Year 2 390,338
Total Year 3 394,165 Total Year 3 117,456

Collection for Sales and Payment for Purchases:

COLLECTIONS FOR SALES PAYMENTS FOR PURCHASES

In the month of sale 100% In the month of purchase 100%

1 month after sale - 1 month after purchase -

2 months after sale - 2 months after purchase -

Total 100% Total 100%

93 | P a g e
Economic Life of Fixed Assets and Depreciation Method:

Econ. Life
FIXED ASSETS Econ. Life
(years) FIXED ASSETS
(years)
Office Furniture and
5 Machinery and Equipment 5
Fittings
Office Equipment 5
Furniture Expenses 5
Signboard 5

Increase in Working Capital:

INCREASE IN WORKING CAPITAL (%)

Year 2 2%

Year 3 3%

94 | P a g e
Business Background:

BUSINESS LEGAL ENTITY 2

1: Private Limited Company (Sdn. Bhd.) 2: Partnership 3: Sole Proprietorship

NATURE OF BUSINESS 3

1: Manufacturing 2: Trading 3: Service

Source of Finance:

TERMS OF LOAN

Interest rate 3%

Loan duration 7

Interest payment method* 2

** Method of payment; 1: Flat rate / 2: Annual rest

TERMS OF HIRE-PURCHASE

Interest rate 2%

Hire-purchase duration 3

95 | P a g e
5.3 Project Implementation Cost and Sources of Finance

PAH' LUNG HINIH: SARAWAK CUISINE

PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE

Project Implementation Cost Sources of Finance

Hire-
Requirements Cost Loan Own Contribution
Purchase
Existing
Fixed Assets Cash
F. Assets

Land & Building

Office Furniture and Fittings 3,950 3,950

Office Equipment 1,275 1,275

Signboard 400 400

Machinery and Equipment 3,845 3,845

Furniture Expenses 9,804 9,804

Working Capital 1 months
Administrative 11,129 11,129

Marketing 400 400

Operations 16,211 0 16,211

Pre-Operations & Other
7,350 7,350
Expenditure

Contingencies 10% 5,436 0 5,436

TOTAL 59,800 19,724 40,076

96 | P a g e
5.4 Administrative, Marketing and Operation Budget

ADMINISTRATIVE BUDGET
Monthly
Particulars F.Assets Others Total
Exp.

Fixed Assets

Office Furniture and Fittings 3,950 3,950

Office Equipment 1,275 1,275

Working Capital

Rental 3,000 3,000

Remuneration 7,168.50 7,168.50
Utilities 780 780
Office Supplies 180 180

Pre-Operations & Other

Expenditure

Other Expenditure 1,800 1,800

Business Registration & Licenses 800 800

Other Pre-Operations Expenditure 2,450 2,450

Total 5,225 10,948.5 5,230 21,403.50

97 | P a g e
 MARKETING BUDGET
Monthly
Particulars F.Assets Others Total
Exp.
Fixed Assets

Signboard 400 400

Working Capital

Sales Promotion 300 300

Website 100 100

Pre-Operations & Other Expenditure

Other Expenditure 1,500

Total 400 400 1,500 2300

OPERATIONS BUDGET
Monthly
Particulars F.Assets Others Total
Exp.
Fixed Assets

Machinery and Equipment 3,844.50 3,844.50

Furniture Expenses 9,804.40 9,804.40

Working Capital

Raw Materials 8,425.25 8,425.25

Salaries, EPF & SOCSO 7,786 7,786

Pre-Operations & Other Expenditure

Other Expenditure 400 400

Other Pre-Operations Expenditure 150 250 400

Total 13,648.90 16,761.25 250 30,660.15

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5.5 Depreciation Schedules

PAH' LUNG HINIH: SARAWAK CUISINE

DEPRECIATION SCHEDULES

Fixed Asset Office Furniture and Fittings

Cost (RM) 3,950
Method Straight Line
Economic Life (years) 5
Annual Accumulated
Year Depreciation Depreciation Book Value
- - 3,950
1 790 790 3,160
2 790 1,580 2,370
3 790 2,370 1,580
4 790 3,160 790
5 790 3,950 -

Fixed Asset Office Equipment

Cost (RM) 1,275
Method Straight Line
Economic Life (years) 5
Annual Accumulated
Year Depreciation Depreciation Book Value
- - 1,275
1 255 255 1,020
2 255 510 765
3 255 765 510
4 255 1,020 255
5 255 1,275 -

Fixed Asset Signboard

Cost (RM) 400
Method Straight Line
Economic Life (years) 5
Annual Accumulated
Year Depreciation Depreciation Book Value
- - 400
1 80 80 320
2 80 160 240
3 80 240 160
4 80 320 80
5 80 400 -

99 | P a g e
 Fixed Asset Machinery and Equipment
Cost (RM) 3,845
Method Straight Line
Economic Life (years) 5
Annual Accumulated
Year Depreciation Depreciation Book Value
- - 3,845
1 769 769 3,076
2 769 1,538 2,307
3 769 2,307 1,538
4 769 3,076 769
5 769 3,845 -

Fixed Asset Furniture Expenses

Cost (RM) 9,804
Method Straight Line
Economic Life (years) 5
Annual Accumulated
Year Depreciation Depreciation Book Value
- - 9,804
1 1,961 1,961 7,844
2 1,961 3,922 5,883
3 1,961 5,883 3,922
4 1,961 7,844 1,961
5 1,961 9,804 -

100 | P a g e
 PAH' LUNG HINIH: SARAWAK CUISINE
LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES

LOAN REPAYMENT SCHEDULE

Amount 19,724
Interest Rate 3%
Duration (years) 7
Method Yearly Remaining
Year Principal Interest Total Payment Principal Balance
- - 19,724
1 2,818 645 3,463 16,906
2 2,818 553 3,371 14,089
3 2,818 461 3,278 11,271
4 2,818 369 3,186 8,453
5 2,818 276 3,094 5,635
6 2,818 184 3,002 2,818
7 2,818 92 2,910 0

101 | P a g e
5.6 Pro-Forma Cash Flow Statement

PRO FORMA CASH FLOW STATEMENT

MONTH Pre-Operations 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL YR 1 YEAR 2 YEAR 3

CASH INFLOW
Capital (Cash) 40,076 40,076
Loan 19,724 19,724
Cash Sales 25,772 27,900 30,890 32,300 36,100 34,856 33,000 33,264 30,300 31,850 32,120 34,332 382,684 390,338 394,165
Collection of Accounts Receivable
TOTAL CASH INFLOW 59,800 25,772 27,900 30,890 32,300 36,100 34,856 33,000 33,264 30,300 31,850 32,120 34,332 442,484 390,338 394,165

CASH OUTFLOW
Adm inistrative Expenditure
Rental 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000 36,720 37,822
Remuneration 7,169 7,169 7,169 7,169 7,169 7,169 7,169 7,169 7,169 7,169 7,169 7,169 86,022 87,742 90,375
Utilities 780 780 780 780 780 780 780 780 780 780 780 780 9,360 9,547 9,834
Office Supplies 180 180 180 180 180 180 180 180 180 180 180 180 2,160 2,203 2,269

Marketing Expenditure
Sales Promotion 300 300 300 300 300 300 300 300 300 300 300 300 3,600 3,672 3,782
Website 100 100 100 100 100 100 100 100 100 100 100 100 1,200 1,224 1,261

Operations Expenditure
Cash Purchase 8,425 8,925 9,300 9,850 10,430 9,900 9,630 9,780 9,100 9,250 9,550 9,895 114,035 116,316 117,456
Payment of Account Payable
Carriage Inw ard & Duty
Salaries, EPF & SOCSO
Utilities
Petty cash
Remuneration 7,786 7,786 7,786 7,786 7,786 7,786 7,786 7,786 7,786 7,786 7,786 7,786 93,432 95,301 98,160

Other Expenditure 3,700 3,700 3,774 3,887

Pre-Operations
Deposit (rent, utilities, etc.)
Business Registration & Licences 800 800
Insurance & Road Tax for Motor Vehicle
Other Pre-Operations Expenditure 2,850 2,850
Fixed Assets
Purchase of Fixed Assets - Land & Building
Purchase of Fixed Assets - Others 19,274 19,274
Hire-Purchase Dow n Payment
Hire-Purchase Repaym ent:
Principal
Interest
Loan Repaym ent:
Principal 235 235 235 235 235 235 235 235 235 235 235 235 2,818 2,818 2,818
Interest 54 54 54 54 54 54 54 54 54 54 54 54 645 553 461
Tax Payable 0 0 0 0
TOTAL CASH OUTFLOW 22,924 31,728 28,528 28,903 29,453 30,033 29,503 29,233 29,383 28,703 28,853 29,153 29,498 375,896 359,870 368,123
CASH SURPLUS (DEFICIT) 36,876 (5,956) (628) 1,987 2,847 6,067 5,353 3,767 3,881 1,597 2,997 2,967 4,834 66,588 30,468 26,041
BEGINNING CASH BALANCE 36,876 30,920 30,292 32,279 35,126 41,193 46,546 50,313 54,194 55,791 58,788 61,755 66,588 97,057
ENDING CASH BALANCE 36,876 30,920 30,292 32,279 35,126 41,193 46,546 50,313 54,194 55,791 58,788 61,755 66,588 66,588 97,057 123,098

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5.7 Pro-Forma Income Statement

PRO-FORMA INCOME STATEMENT

Year 1 Year 2 Year 3
Sales 382,684 390,338 394,165
Less: Cost of Sales
Purchases 114,035 116,316 117,456

Gross Profit 268,649 274,022 276,709

Less: Enpenditure
Administrative
133,542 136,213 140,299
Expenditure
Marketing Expenditure 4,800 4,896 5,043
Other Expenditure 3,700 3,774 3,887
Business Registration &
800
Licences
Insurance & Road Tax for
Motor Vehicle
Other Pre-Operations
2,850
Expenditure
Interest on Hire-Purchase
Interest on Loan 645 553 461
Depreciation of Fixed
3,855 3,855 3,855
Assets
Operations Expenditure 93,432 95,301 98,160
Total Expenditure 357,659 360,907 369,161
Net Profit Before Tax 25,025 29,431 25,004
Tax 0 0 0
Net Profit After Tax 25,025 29,431 25,004
Accumulated Net Profit 25,025 54,457 79,461

103 | P a g e
5.8 Pro-Forma Balance Sheet

PRO-FORMA BALANCE SHEET

Year 1 Year 2 Year 3
ASSETS

Non-Current Assets (Book

Value)
Office Furniture and Fittings 3,160 2,370 1,580
Office Equipment 1,020 765 510

Signboard 320 240 160

Machinery and Equipment 3,076 2,307 1,538

Furniture & Fittings 7,844 5,883 3,922

15,419 11,564 7,710

Current Assets
Stock of Raw Materials 0 0 0
Stock of Finished Goods 0 0 0
Accounts Receivable
Cash Balance 66,588 97,057 123,098
66,588 97,057 123,098

TOTAL ASSETS 82,008 108,621 130,808

Owners' Equity
Capital 40,076 40,076 40,076
Accumulated Profit 25,025 54,457 79,461
65,101 94,533 119,537
Long-Term Liabilities
Loan Balance 16,906 14,089 11,271
16,906 14,089 11,271
Current Liabilities
Accounts Payable

TOTAL EQUITY &

82,008 108,621 130,808
LIABILITIES

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6.0 Business Model Canvas (BMC) of Pah’ Lung Hinih: Sarawak Cuisine

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7.0 Appendices

1. Types of Pah’ Lung Hinih product

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 2. Types of Pah’ Lung Hinih equipment

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 3. Sample of Pah’ Lung Hinih: Sarawak Cuisine business registration from SSM

4. Pah’ Lung Hinih: Sarawak Cuisine halal certificate

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 5. Pah’ Lung Hinih: Sarawak Cuisine business license

6. The Pah’ Lung Hinih Business Location

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8.0 Conclusion

In conclusion, we believe that the target market will come to our restaurant. This is due to our
special menu which is Sarawak food. Sarawak food is very rare to be found at peninsular
Malaysia. Pah' Lung Hinih is in Shah Alam, Selangor which foreign visitors and local in Peninsular
Malaysia would be able to experience the richness of traditional Sarawak food. We will ensure
that we will serve high quality food to attract more customers and make customers fall in love with
Sarawak traditional food. We have a special menu that customers can try there such as "Nasi
Daun Ubi", "Nasi Goreng Dabai", "Linut" and so on. This cuisine originates from Sarawak, and we
aim to share its distinctiveness and delectability with the people of Peninsular Malaysia. In
addition, there are Sarawakian who live and stay at Peninsular Malaysia, they are welcome to
visit our restaurant to satisfy their craving for local cuisine from Sarawak.

Next, there are many competitors nearby in our restaurant, we will try our best to compete w ith
them and maybe one day become a famous restaurant in Malaysia. It is not difficult for us to
compete with the rival if we maintain our production level, quality, and other objectives. We must
collaborate and encourage one another constantly if we want to realize this ideal. In business, it
is impossible if there are no obstacles and setbacks. As a result, we should constantly be ready
to face any obstacles that may arise and work as a team to find a solution. By consistently
participating in business-related initiatives, we will also always be able to overcome our
weaknesses. Additionally, we will exert every effort to expand our company.

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9.0 Declaration Forms

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