In the name of Allah

Multimedia presentation
On
Business plan
Financial Accounting
Course no-103

Date : 20th April, 2008

 INTRODUCING GROUP MEMBERS

 we are five members, we have

selected a business plan.
 The five members are coming one by
one.
Introducing group members

Md: Azad Mia

Roll: 5363
Title: Idea Generator.
Introducing group members

Md. Zahidul Islam

Roll: 5461
Title: Concept developer
Introducing group members

Rafiqual Islam

Roll: 5443
Title: Concept developer
Introducing group members

Mizanur Rahman

Roll: 5439
Title: Helping hand.
Introducing group members

Md. Shaidul Islam

Roll: 5368
Title: Helping hand.
 BUSINESS TITLE

Chittagong Mushroom
Manufacturing Company Limited
 DESCRIPTION OF THE
BUSINESS

Chittagong Mushroom
Manufacturing
Company Limited.
Kalurghat Heavy Industrial Area, Chittagong.
 BUSINESS OBJECTIVES

 Produce multipurpose products

 Produce cosmetics goods at fair price.
 Produce medicine.
 Produce processing Mushroom goods
 Reduce heart and skin diseases
 GOODS & SERVICE
 Processing Mushroom food.
 Tooth paste
 Facial cream
 Body lotion.
 Ladies & gents uptan
 Medicine
 FUTURE EXPANSION OF
BUSINESS.
After achieving our primary goals, we will expand
our business to the following extent

 Creating positive test about Mushroom product among

people country wide.
 Producing Mushroom product against existing all
cosmetics products
 Providing a great contribution in medical science.
 earning a great amount of profit by exporting Mushroom
products.
 MARKET ANALYSIS

 Great opportunities
 No competition.
 High demand
 Low capital
 High profit.
 MARKET POTENTIAL
VEX Mushroom Processing Company Limited, Bogra, has
earned profit for previous three years as follows.

Tk. 2,000,000.00
Tk. 1,300,000.00
Tk. 800,000.00

2003 2004 2005

 MARKETING PLAN
(a) Product: We categorized our products in three
sectors. This are

 Food products
 Cosmetics products
 Medicine
 MARKETING PLAN
(b) Price: our price is flexible and depends on

 Items of goods
 Quality of goods
 Packing size
 Pricing method: cost plus pricing method
 MARKETING PLAN
(c) Place : Chittagong Mushroom manufacturing
co. Limited will be located in the heavy industrial
area Kalurghat, Chittagong.

 Organize marketing channels.

 Analysis customer needs
 Organize products delivery network.
 MARKETING PLAN
(d) Promotion

 Advertisements in local papers magazine

and business journals
 TV ads, Radio ads E-mail, telephone.
 Public relation & personal contact &
 Seminars
 RISK ANALYSIS

 Threat of new entrance: low

 Threat of existing competitors: No
 Threat of substitutes: medium
 Bargaining power of buyers: low
 ORGANIZATIONAL PLAN

1) Form of ownership: all members ownership are equal.

2) Management team: Team are established by this five
members.
3) Role of members: to lead this business firm well.
4) Salary of the employee: not selected, depends on the
business firms income.
 FINANCIAL ASSUMPTION
Income projection
For ending year may 2005, 2006, 2007.

Income Year-1 Year-2 Year-3

category
Food 25% 50,0000 58,0000 650,000

Cosmetics 50% 1,000,000 1,200,000 1,500,000

Medicine 25% 500,000 600,000 750,000

Total income 2,000,000 238,0000 2900,000

 FINANCIAL ASSUMPTIONS
Expense projection
For ending year, may 2005, 2006, 2007.
Expense category Year 1 Year 2 Year 3
Professional fees 50,000 55,000 65,000
Salaries & wages 120,000 130,000 140,000
Rent 75,000 75,000 70,000
Utilities 25,000 30,000 50,000
Maintenance 20,000 25,000 35,000
Advertising 60,000 70,000 100,000
Insurance 50,000 50,000 75,000
Entertainers 5,000 7,000 10,000
Total Expense 405, 000 442,000 565,000
 FINANCIAL ASSUMPTION
Profit & loss statement
For years ending may2005, 2006, 2007.
Year-1 Year-2 Year-3
Income 2,000,000 2,38,0000 2900,000
(-) less cost of goods sold 400,000 600,000 9,00,000
Gross profit 1,600,000 1780,000 20,00,000
operating expense:
Professional Fees 50,000 55,000 65,000
Salaries & wages 120,000 130,000 140,000
Rent 75,000 75,000 90,000
Utilities 25,000 30,000 50,000
Maintenance 20,000 25,000 35,000
Advertising 60,000 20,000 100,000
Insurance 50,000 50,000 75,000
Entertaining 5,000 7,000 10,000
Depreciation 10,000 15,000 20,000
Total operating exp: 4,15,000 457,000 585,000
Operating income 11,85,000 1,323,000 1415,000
Interest expense 95,500 106,700 128,000
Net Profit 1,089,500 1216,300 1287,000
 BALANCE SHEET
For years ending may2005, 2006, 2007.
Year-1 Year-2 Year-3
Current assets 514,440 950,130 1384800
Inventory 50,000 50000 50,000
Total current assets 564,440 100,0130 1434800
Fixed assets (net) 776390 642780 509160
Total Assets 1340830 1642900 1943960
Liabilities & equity:
Current Liabilities
Accounts payable 160240 173060 186900
Notes payable 0 200000 0
Current maturities 134300 150820 174040
Total current liabilities 294540 523870 360940
Long term liabilities (net) 581040 230220 216020
Total liabilities 875580 754100 576960
Equity 465250 888810 1367000
Total Liabilities& Equity 1340830 1642900 1943960