SNOWTE

X
Holding No: 24, Road No: 02, Shekertek, Mohammadpur,
Dhaka-120, Bangladesh.Phone no:+8801688240140
E-mail snowtex@gmail.comWebsite www.snowtex.com

Name of entrepreneurs:
1. 1.Md Nayeem 5. 2.Ramisa Nusrat
2. Mobile no: 6. Mobile no:
01688242140 01626677435
3. 3.Sakibur Rahman 7. 4.Tanjim Hossan
4. Mobile no: 8. Mobile no:
01926954448 01684780322
9. 5.Joy biswas
10. Mobile no: 01989210681
11.

1 |Page
12.
13.
14. We are committed to ensure that we do not employ
child labor in our factories, no workers are forced to work
and employees are paid living wages. No discrimination is
practiced, working environment is safe and hygienic and
regular employment is provided.
15.

2 |Page
 16. Executive Summery
17.
18. We wanted to start a new business in jute industry .we want to produce
jute product as like Jute Bags, Jute Handicrafts, Jute Textile Jute Apparel, Jute
Furnishings, Industrial Jute Goods.
19. Now days peoples are more concern about environment. as
a result people started to use jute products as an alternative of
politic bag. Government banned plastic bags also. So the demand
of jute product will rise day by day. And government gives many
facilities for this industry.
20. Demand of jute product is rising in our country and abroad
.we will sell our product in our country then we will export our
product in abroad.
21.
22. To start this business we make a partnership enterprise .the
owners of our enterprise are
23. Md Nayeem ,Sakibur Rahman, Ramisa Nusrat,Tanjim Hossan
and Joy biswas.
24.
25. For this business we need TK.10,00,000 as initial
investment. here the fixed assets are TK. 6,00,000 and current
assets are TK. 4,00,000 .
26. For the initial investment all the partners will provide
TK.7,50,000 . and rest TK. 2,50,000 are collect as loan from ICB at
1% interest rate for 10 years.
27.
28. Each year our production will be 100000 units and the cost
per unit will be 20 taka. The forecasting net income is TK.5,00,000
each year.
29.
30.
31.
32.
33.
34.

35. About Manufacturing Industry

36. Manufacturing is the production of merchandise for use or

sale using labor and machines, tools, chemical and biological
processing, or formulation. The term may refer to a range of
human activity, from handicraft to high tech, but is most commonly
applied to industrial production, in which raw materials are
transformed into finished goods on a large scale. Such finished
goods may be sold to other manufacturers for the production of
other, more complex products, such as aircraft, household
appliances or automobiles, or sold to wholesalers, who in turn sell
them to retailers, who then sell them to end users and consumers.
37. Manufacturing engineering or manufacturing process are the
steps through which raw materials are transformed into a final
product. The manufacturing process begins with the product
design, and materials specification from which the product is
made. These materials are then modified through manufacturing
processes to become the required part.
38. Manufacturing takes turns under all types of economic
systems. In capitalist free markets, goods are manufactured on
demand by millions of small independent producers in direct
competition with each other. In capitalist captive markets, goods
are mass produced by legally protected publishing and
manufacturing monopolies. In Collectivist markets, the
manufacturing of goods is entirely directed by the state based on
necessity.
39.
40. History and development
41. In its earliest form, manufacturing was usually carried out by
a single skilled artisan with assistants. Training was by
apprenticeship. In much of the pre-industrial world, the guild
system protected the privileges and trade secrets of urban
artisans.
42.
43.
44.
45. Before the Industrial Revolution, most manufacturing
occurred in rural areas, where household-based manufacturing
served as a supplemental subsistence strategy to agriculture (and
continues to do so in places). Entrepreneurs organized a number of
manufacturing households into a single enterprise through the
putting-out system.
46. Toll manufacturing is an arrangement whereby a first firm
with specialized equipment processes raw materials or semi-
finished goods for a second firm.
47.
48. Industrial policy
49. Economics of manufacturing
50. Emerging technologies have provided some new growth in
advanced manufacturing employment opportunities in the
Manufacturing Belt in the United States. Manufacturing provides
important material support for national infrastructure and for
national defense.
51. On the other hand, most manufacturing may involve
significant social and environmental costs. The clean-up costs of
hazardous waste, for example, may outweigh the benefits of a
product that creates it. Hazardous materials may expose workers
to health risks. These costs are now well known and there is effort
 to address them by improving efficiency, reducing waste, using
industrial symbiosis, and eliminating harmful chemicals.
52.
53. Manufacturing and investment
54.
55. Surveys and analyses of trends and issues in manufacturing
and investment around the world focus on such things as:
56.
The nature and sources of the considerable variations that occur
cross-nationally in levels of manufacturing and wider industrial-
economic growth;
Competitiveness; and
Attractiveness to foreign direct investors.
57.
58. In addition to general overviews, researchers have examined
the features and factors affecting particular key aspects of
manufacturing development. They have compared production and
investment in a range of Western and non-Western countries and
presented case studies of growth and performance in important
individual industries and market-economic sectors.
59.
60. Advantages to Manufacturing in Bangladesh:
61.
62. 1. Raw Material Control
63. Factories in Bangladesh are sticklers about testing, retesting,
and certifying that the raw materials they receive are exactly as
they are supposed to be.
64.
65. 2. Engineering Resources
66. Bangladesh has engineers. Lots and lots of engineers, and
most are bilingual.
67.
68. 3. Quality Equipment
69. You are apt to find Japanese machines in Bangladesh factory
as the ownership demands quality equipment to manufacture their
products.
70.
71. 4. Quality Measurement Tools
72. Once again factory owners in Bangladesh rely heavily upon
world-class measurement tools and machines (micrometers,
tensile, spectrometer, plating thickness/hardness, etc.) that are
manufactured in Japan.
73.
74. 5. History
75. While it seems relatively new for Western investments into
Bangladesh, the reality is that Bangladesh has a long history as
being a manufacturing center in Western Asia.
76.
77.
78. 6. Family Factories
79. Manufacturing factories in Bangladesh are often family
owned and family run. It is not uncommon for retiring fathers to
pass their factory down to their children or for a parent to buy a
factory for their returning child to run.
80.
81. 7. Careful Transparent
82. Factory owners and operators in Bangladesh take a
tremendous amount of pride in their products, and take extra care
to ensure what comes off the line is correct. Additionally, there is
an inherent level of transparency working in Bangladesh. The
ownership is welcoming and receptive to your visiting their
operation.
83.
84. Disadvantages to Manufacturing in Bangladesh:
85.
86. 1. Communication Barriers
87. Sending production to foreign countries can introduce
barriers to communication that may get in the way of timely
production and delivery of goods. Foreign managers and workers
may not have a solid understanding of English, which can lead to
confusion or miscommunication about production quantities, costs
and deadlines. Time zone differences can make it harder to
schedule meetings and create a lag in response time with
electronic communications.
88.
89. 2. Dependence on Suppliers
90. Outsourcing production abroad makes a business dependent
on foreign suppliers. The wages in other countries can increase and
foreign manufacturers can jack up their prices, which may reduce
the cost benefit of manufacturing abroad over time. In addition, if a
supplier falls on hard times it may be unable to complete orders,
resulting in an interruption of the supply chain. If a company
chooses to move production back to domestic facilities, it may take
years to reach the level of performance it would have enjoyed if it
had kept production at home all long.
91.
92. 3. Control
93. Sending manufacturing abroad means managers won't have
the same level of control over costs and production processes as
they do over domestic facilities. If suppliers make poor choices, it
could result in higher costs, declining product quality and
inefficient production practices. When a company owns and
directly controls the means of production, it is able to reap the full
 benefits of production methods and innovations that increase
productivity.
94.
95. 4. Public Relations
96. The reputation of a company and its brands can be damaged
by sending production abroad. Companies that use manufacturing
sites in other countries may be viewed as giving domestic jobs to
foreign workers, which can lead to a negative public image.
Businesses may need to spend extra money on advertising and
public relations to make up for sales lost due to bad press.
97.
98. Description of Our Business
99.
100. The company was founded in 10th January 2008 by
MD.Nayeem, when he identified an opportunity to provide a
practical solution to companies and consumers who wanted an
ecological alternative to a plastic bag.
101. SNOWTEX: the leading supplier of jute products is committed
to the development of products and services that further the
creation of an ecologically sustainable future.
102. SNOWTEX has an installed capacity of 10 high-tech
Stitching Machine JUKI 5020 in its bag manufacturing section
and a high-tech finishing section with a capacity of 1000 Jute
Bags per day. This company is located at the West Shanarpar,
Shiddirganj, Narayanganj.
103.
104.
105. Nature of 106. : Manufacturer &
Business Exporter
107. Type of
Business 108. : Partnership
109.
110. Employme 111. : 112.
 nt
114.
113. 115. 116. 117.
119. 120. Sk 121. Semi- 122. Un
118. illed skilled skilled
123. Per 124. Sewing 125. Sewing 126. Sewing
manent operator 6 operator 4 Helper 5
129. Cutting 130. Finishin 131. Cutting
127. 128.
Master 1 g2 Helper 1
134. Finishing
132. 133.
1 135. 136.
139. Quality
137. 138.
2 140. 141.
142. Tem
porary 143. N/A 144. N/A 145. N/A
146.
Tota
l 147.148. 10 149. 6 150. 6
151. 152. 153. 154. 155.
156.
157.
158. Our Mission:
159. SNOWTEX is a full service vendor with strong vertically
integrated production facilities as well as creative & analytical
capabilities which clearly set us apart from most other South
Asian vendors.
160.
161. Our Vision:
Gain market leadership in high value added Jute Products in USA &
Europe.
Dominate these markets in high quality :
Jute Bags
Jute Handicrafts
Jute Textile
Jute Apparel
 Jute Furnishings
Industrial Jute Goods
162.
163. Our goal:
164. Jute is the golden fiber of Bangladesh. It has a golden history.
Bangladesh was the leading jute producer country. Our Jute mills
are closing & on the other side Indian jute mills are rising. In this
situation, we are trying to create a market for jute products. We are
committed to return our golden history by increasing confidence of
Jute farmer to produce large scale of raw jute, establishing jute
industry with R&D, developing quality of jute goods and create an
international market of jute products in Bangladesh.
165.
166. Potential Market:
167.
170. Internation
168. 169.Local al
171. Bank, Financial 172. Belgium, Germany, Italy,
corporation, Govt. Netherlands,
173. organization, NGO, 174. Spain, Sweden,
Corporate world, Switzerland, United
175. Educational Institute, 176. kingdom, USA, Canada,
Super shop, Japan , UAE.
177. Restaurants, Hospital,
Fashion house 178.
179.
180.
181. Production Plan
182.
183. Our Products:
184. Jute Bags:
185. Jute Hand Bags, Jute Beach Bags, Jute Shopping Bags, Jute
Sling Bags, Jute Christmas Bags, Jute Sacking Bag, Jute Promotional
 Bags, Jute Bottle Bags, Jute Hessian Cloth Bags, Jute Hydro-Carbon
Free Bags, Jute Food Grade Bags
186.
187.
188.
189.
190. Jute Handicrafts:
191. Notebook, Pen holder, Greeting cards, Photo frame, file
folder, Gift Box, Memo Box, Tissue Box, Slip Pad Holder, Jute Wall
Hangings, Jute Coasters, Jute Table Mats, Jute Hammocks, Jute
Lamp Shades, Jute Stationery
192.
193. Jute Textile:
194. Jute Hessian Cloth or Burlap, Jute Geo Textiles, Jute Yarn,
Jute Hydro-Carbon Free Cloth, Jute Carpet Backing Cloth (CBC),
Jute Canvas,
195.
196. Jute Apparel:
197. Jute Jacket, Jute Footwear, Jute Fashion Accessories
198.
199. Jute Furnishings:
200. Jute Mats & Durries, Jute Cushion Covers, Jute Fabrics, Jute
Blinds, Jute Rugs, Jute Carpets
201.
202. Industrial Jute Goods:
203. Jute Felt, Jute Webbing
204.
205. Features of the products:
1. Jute Products are ethical and morally right, we should do bit
to protect the environment and help stop polluting the earth.
206.
 2. Jute products are made from 100% organic materials not
using any harmful artificial chemicals.
207.
3. Jute products are sustainable and are able to continue over
a period of time causing no damage to the environment.
208.
4. Jute Products are able to decay naturally overtime
causing no damage to the environment.
209. Stages in Jute Bag Production Process:
210.
211.
SL
N 212.
o Operatio 214. Meth
. n 213. Job od
216.
215. 217. 218.
220.
219. Design/S
01 ketch 221. It is given by buyers to 222.
226. Manu
224. 225. manufacturers containing al/Computer
223. sketches including ized
228. 229. measurements of particular
227. styles 230.
232.
231. Basic 233. Basic block is an individual
02 Block component of Jute 234.
238. Manu
236. 237. Bags without any style of al/Computer
235. design (without ized
240.
239. 241. Allowance, Style, Design) 242.
243. 244. 245. When a pattern is made for a 246.
03 Working particular style
248. 249. with net dimension regarding 250. Manu
247. Pattern the basic block al
252. 253. along with allowance then it is
251. called working 254.
256.
255. 257. pattern. 258.
260.
Sample
259. of 261. To make a sample Jute Bags,
04 Jute this will be 262.
264. 265. approved by buyer. After 266. Manu
263. Bags making a sample, it is al
268. 269. sent to buyer for approval to
267. rectify the faults 270.
272.
271. Approve 273. After rectify the faults, sample
05 d is again sent to 274.
276. 277. buyers. If it is ok then , then 278. Manu
275. Sample it is called al
280.
279. 281. approved sample 282.
283. 284.
06 Costing 285. Jute Fabric Costing 286.
288. 290. Manu
287. 289. Making Charged al
292. 293. Trimmings/Accessories(i.e.
291. Cane Handle) 294.
296.
295. 297. Profit 298.
300.
299. Producti 301. Making allowance with net 302. Manu
07 on dimension for bulk al
304.
303. Pattern 305. production 306.
307. 308. 309. If the buyer requires different 310. Manu
08 Grading sizes al
311. 312. 313. Marker is a thin paper which
09 Marker contains all the 314.
316. 317. components for different sizes 318. Manu
315. Making for a particular al
320.
319. 321. style of Jute bags 322.
323. 324. 325. To spread the jute fabrics on 326. Manu
10 Fabric table properly for al
328.
Spreadin
327. g 329. Cutting 330.
331. 332. 333. To cut Jute fabric according to 334. Cuttin
11 Cutting marker g Machine
336.
335. 337. dimension 338.
342. Manu
339. 340. 341. 4 Color Screen Printing & any al /
12 Printing/ design of Automatic
344.
Embroid
343. ery 345. Embroidery can be possible. 346.
347. 348. 350. Manu
13 Sewing 349. To assemble a full Jute Bag al
351. 352. 353. After sewing we will get a
14 Finishing complete Jute Bag 354.
356. 357. which is treated with several 358. Manu
355. finishing al
360. 361. processes are done for
359. example extra loose 362.
364.
363. 365. thread cutting 366.
368.
367. Inspectio 369. Should be approved as initial 370. Manu
15 n sample al
371. 372. 373. Treated by Polyethylene bag 374. Manu
 16 Packing al
376.
375. Cartooni 377. After packing, it should be 378. Manu
17 ng placed In cartooning al
380.
379. 381. for export 382.
384.
383. Dispatch 386. Manu
18 ing 385. Ready for export al
387.
388. Marketing Plan
389.
390. 1. Marketing Area:
391. Our products have International market. We can export our
products EU Markets i.e.: Belgium, Germany, Italy, Netherlands,
Spain, Sweden, Switzerland, United Kingdom, USA, Canada, Japan,
UAE.
392.
393. 2. Target Customer:
394. Target Customer of Jute Products:
395. Retailer (i.e.: Wal-Mart, ASDA, Waitrose, Tesco, Mother House
etc.)
396.
397. Characteristics of the Target Customer:
398. For American Market: Cheapest Price with
acceptable quality For European market: Reasonable price
with high quality For Japanize Customer: Highest price with 0
defect quality
399.
400. In which situation are they eager to buy?
401. When Plastic Poly Ethylene is banded in European Countries
& others foreign countries then customers are switched to jute & they
decide to save their next world.
402. What factors do they consider when they buy?
403. The hairiness of jute fiber, color of Jute Fabric & print
design, Fabric construction, Yarn Count, ISO certified Eco friendly
Manufacturing Process
404.
 405. Marketing Strategy:
406. (a) Promotional Strategy
407. The strategy and method to determine the price of the
product:

Raw Material Cost

Inventory Management Cost

Operating expenses

Machine Maintenance Cost

Overhead Cost

Sales & Marketing cost

Transportation cost

Communication Cost
408.

(b) Price Strategy:

409. Promotional strategy:
410. we have our own online Textile news Bulletin
Business Bulletin, WorldTexB2B, TradingBD.com. by these
online magazine & B2B Trade Portal; we can publish our latest
products information.
411.
412. Important features of our Products:
413. Environment Friendly, 100% Biodegradable, green,
reusable, sustainable
414.
415. (c) Market Expansion Strategy:
416. We will expand our market by achieving customer
satisfaction, which can be gained by providing highest quality
& cheapest pricing of our jute products.
417.
418. (d) Distribution Strategy:
419. Distribution channel of our product: Whole
seller
 420. Location of business: Near by the side of river for
climatic condition, Available source of raw jute,
Transportation, Available Energy, Availability of skilled and
non-skilled labor and technically qualified and trained
managers.
421.
 422. Organization and Management
423.
424. Organizational Structure:
425.

M M
D D
. .
N S
aa aa
y k i
e b
e u
m r
R
a
h
m
a
n
426. Chief Executive Officer (CEO): MD NAYEEM
427. Md Nayeem has been leading the SNOWTEX since
September 2008. His responsibilities cover the corporate strategy,
sales, E-Commerce, marketing and public relations.
428.
429. Chief Financial Officer (CFO): MD. SAKIBUR RAHMAN
430. Md. Sakibur Rahman joined the SNOWTEX in October 2009.
In his capacity as CFO, he is responsible for finance and
accounting, controlling, IT, HR, logistics and legal.
431.
432. Chief Product Officer (CPO): Ramisa Nusrat
 433.
434. Ramisa Nusrat is responsible for product development,
procurement and licensing activities across all divisions within the
SNOWTEX since 2013.
435.
436.
437.
438. Chief operating Officer (COO): Tanjim Hossan
439. In 2011 Tanjim Hossan became responsible for the Total
Production & Quality Control of the SNOWTEX as Chief Operating
Officer for the Production process of Operations.
440.
441. Chief Account Officer (CAO): Joy Biswas
442.
443. In 2014 Joy biswas became responsible for the accounts the
SNOWTEX as Chief Account Officer.
444.
445. Deed of Partnership
446.
447. This deed of partnership is made on [10th January,2008] between:
1. [Md.Nayeem] hereinafter referred to as FIRST PARTNER.
2. [Sakibur Rahman] hereinafter referred to as SECOND PARTNER.
3. [Ramisa Nusrat] hereinafter referred to as THIRD PARTNER.
4. [Tanjim Hossan] hereinafter referred to as FOURTH PARTNER.
5. [Joy Biswas] hereinafter referred to as FIFTH PARTNER.
448.
449. Whereas, the parties hereto have agreed to commence business
in partnership and it is expedient to have written instrument of
partnership. Now this partnership deed witnesses as follows:
450.
1. BUSINESS ACTIVITY
451. Snowtex the leading supplier of jute products is committed to the
development of products and services that further the creation of an
ecologically sustainable future.
452.
453.
454.
455.
456.
2. PLACE OF BUSINESS
457. This company is located at the West Shanarpar, Shiddirganj,
Narayanganj
458.
3. DURATION OF PARTNERSHIP
459. 10th January to foreseeable future
460.
4. CAPITAL OF THE FIRM
461. The amount of capital 9,168,376 taka
462.
5. PROFIT SHARING RATIO
463. 20% of each
464.
6. MANAGEMENT
465. Md.Nayeem will look after all the day to day transaction of the
firm and any legal activities in the name of the firm and the remaining
partners shall co-operate to do so.
466.
7. OPERATION OF BANK ACCOUNTS
467. Open a current account in the name of [SNOWTEX] at BRAC
Bank, the account shall be operated by Md.Nayeem and Sakibur
Rahman jointly as declared from time to time to the Banks.
468.
8. BORROWING
469. The borrowing amount 4,800,000 taka
 470.
9. DEATH OF PARTNER
471. In the event of the death of any partners, one of the legal
representatives of the deceased partner shall become the partner of
the firm and in the event the legal representative show their denial to
point the firm, they shall be paid the part of the part of the purchase
amount calculated as on the date of the death of the partner.
472.
10. ARBITRATION
473. Whenever there by any difference of opinion or any dispute
between the partners the partners shall refer the same to an
arbitration of one person. The decision of the arbitration so nominated
shall be final and binding on all partners, such arbitration proceedings
shall be governed by Indian Arbitration Act, which is in force.
474.
475.
476. In witness whereof, this deed of partnership is signed sealed and
delivered
477.
478.
479. _______________________
__________________________
480. FIRST PARTNER
SECOND PARTNER
481.
482. _______________________
__________________________
483. THIRD PARTNER
FOURTH PARTNER
484.
485. ________________________
 486. FIFTH PARTNER
487.
488.
489. ____________________
______________________
490. WITNESS ONE
WITNESS TWO
491.
492.
493.
494.
495.
496.
497.
498.

499. FINANCIAL PLAN

500.
501. Total Investment
502. Ini 503. Fixed 504. Current 505. Total
tial Asset Asset
Investment
506. 507. 508. 509.
510. 1,00 511. 3,206,0 512. 4,962,3 513. 9,168
0,000 00 76 ,376
514. 515. 516. 517.
518.
519. Loan & Equity:
520.
521. Loan 522. Equity 523. Total
524. 4,800,00 525. 3,500,000 526. 8,300,0
0 00
527.
 528.
7. Details 8. Tk
528.
9. Sells 10. 2000
1. Quantity 2. Unit price 3. Total 528.
4. 100000 5. 20 6. 2000000 000
11. Less: cost of goods sold 12. 1000 528.
000 528.
13. Gross profit 14. 1000
528.
000 528.
15. Less selling and administrative cost 16. 5000
528.
00
17. Net profit 18. 5000 528.
00 528.
Sells:
529.
530.
531.
532. Cost of goods sold:
533.
534. Fixed cost 535. Variable 536. Total cost
cost
537. 500000 538. 500000 539. 1000000
540.
541. Selling and administrative cost:
542. Selling 543. Administrat 544. Total
ive
545. 300000 546. 200000 547. 500000
548.
549. Income Statement
550.
551.
552.
553.
554.
555.
556.
557.

558.
559. Conclusion
560.
561. This is a story of a golden fiber. The people twined gold fibers
through hard labor and lived off the salt earned through sweat on the
soil. The fiber was the gold flowing in the veins of Bengal, sustaining
the farmers through the wealth that flowed into the land from
exporting Jute. Jute, that lost its dominance to negligence,
misappropriation and mismanagement. It looked destined to become
another 'muslin' of the east story - a mere nostalgic remembrance and
faint sense of pride in what is our golden heritage. A drop of tear in a
pool that has dried husk in the sun.
562. The worth on the environment that plastic has brought had
escaped the eye of the world for so long - but no more. The earth has a
mission to turn green and is looking to escape the grasp of in-
disposable incurable substance. The return to Jute, as a natural
substance for the need has reinvigorated the land. The tears of loss of
the heritage has been wiped with a joyous return to the foray. This is
the high time, that we have to ensure the best technology, information
and linkage for Bangladesh is in place to dominate the world market.
563.
564.
565.
566.
567.
568.
569. Appendix

570.
571. Contents

572. Most of your business supporting information can be included

within the body of the business plan. Reserve the appendix for

information that supports the business financials, including tax returns,

inventory estimates and personal and business credit history

information. Also use it for any general supporting documents that are

longer than two pages, along with formal contracts, supporting pictures

and market research information.

573. Organization

574. The appendix begins with a detailed table of contents that is

organized according to each section of the business plan. Organize and

label the documents according to the reference order within the

business plan. Always include clear, legible copies. Never include the

original documents.

575. Placement

576. The appendix is always directly behind the last section in the

business plan. In most cases, the financial information is the last

section. However, the order of the business plans sections varies

based on the format you select. Regardless of the format you choose,

always place the appendix at the end of the plan.

577.

578.

579.
580. Uses

581. The information within the appendix is highly confidential. As a

result, provide the information only on a discretionary basis. Always

include the appendix when applying for funding with lenders and

investors. These individuals and companies use the supporting

information to determine whether they will approve your application.

However, limit views when you are simply discussing your business

with mentors or other individuals for business relationships and

ventures.

582.

583. References

584. The following sources were primarily used to create the template

in this tutorial

Handley, Stephan. (Sept. 2006). Business Plan Format. Retrieved Sept.

2006.
Rogoff, Edward G.. (2004). Bankable business plans. Thomson Texere.
Zimmerer, Thomas. (2005) Essentials of entrepreneurship and small

business management. Pearson Prentice Hall. New Jersey.

585.

586. The following sources were used to create the tutorial

Cross, Wilbur and Richey, Alice M.. (1998). The Prentice Hall

encyclopedia of model business plans. Prentice Hall (also has disk of

PDF's for templates)

 Bygrave, William D.. (1994). The Portable MBA in Entrepreneurship.

John Wiley and Sons.

Debelak, Don. (2006) Perfect phrases for business proposals and

business plans. McGraw-Hill.

Jacksack, Susan (Ed.). (1998). Business plans that work: for your small

business. Riverwoods, Illinois: CCH Incorporated.

Gumpert. David E.. (1990). Inc. Magazine Presents How to Really

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