Delight-full Choices for you

Delight-full Choices for you

Course Tittle :
Entrepreneurship

Submitted To :
Prof. Awais Jawed

Submitted From :
Hurmain Amjad (21020920-052)

Iqra Zafar (21020920-026)

Attaq Maqsood (21020920-006)

Hussnain Zafar (21020920-001)

Harmain Raza (21020920-040)

Aoun Abbas (21020920-271)

Department:
Management Sciences
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ACKNOWLEDGEMENT
This project Completion was made possible through the collective
Support and guidance of Various Individuals and I‟m grateful for
their Contribution
Firstly I would like to express my Special Thanks of gratitude to
our Professor Awais Javed Who gave us the golden opportunity
to do this wonderful project on the Topic of Business plan .
I and My Team members we are Deeply Thankful to Professor
Awais for his invaluable Contributions, including feedback,
resources, and moral support
His Belief in our project kindled our determination and inspired us
to strive for excellence
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TABLE OF CONTENT

EXECUTIVE SUMMARY
1. Business Description

1.1. Opportunity Rational

1.2 Vision & Mission Statement

1.3 Objectives & Key Success Factors

1.4. Business Idea OverView

2. Management Description
2.2 Ownership Structure

2.3 IP Rights

2.4 Organizational Structure

2.5 Management Team Profiles

3. Feasibility Analysis

3.1 Market Demand

3.2 Competitive Analysis

3.3 Financial Viability Assesment

4. Environmental and Competitive Analysis

4.1 External Factor Analysis (PEST)

4.2 Competitive Landscape Analysis

4.3 Market Analysis

5. Operational Plan
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5.1. Process Management Strategies

5.2 Facility Layout Design

5.3 Inventory Management System

5.4Supply Chain Management Strategies

6. Strategic Plan

6.1 EFE Matrix

6.2 IFE Matrix

6.3 SWOT Matrix

6.4 SPACE Matrix

6.5 QSPM Matrix

7.Human Resource Management

7.1 Staffing Functions

7.2 Training & Development

7.3 Compensation &Benefits

7.4 Performance of appraisal Method

7.5 Retention Strategies

8.Marketing Plan

8.1 Marketing objective

8.2 Market Analysis

8.3 STP

8.4 Marketing Strategies

8.5 Product Description Concept Testing

8.6 Demand forecasting &Value Proposition

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8.7 Brand and pricing Strategy

8.8 Distribution Strategy and promotional Activity

8.9 Marketing Budget

9.Financial Plan

9.1 Balance Sheet

9.2 Profit & Loss Statement

9.3 Cash flow Statement

9.4 Ratio Analysis

10. Risk Identification

10.1 Risk Assessment & Mitigation Strategy

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Executive Summary
Fruit-Full Frozen is an Ice cream brand that offer natural Fruit Ice cream
without using any artificial Flavor . Fruit-Full Frozen Introduce Innovative
flavors of Natural fruit Ice cream Such as Sugar Free Ice cream For
patients , natural fruity ice cream and many other Ice creams named
Milky Mango , Fruity Bites, Fruity Gola Jelly these Specially designed
Designed for kids, families who crave healthier options .Our vision is to
become the beloved Ice cream brand in the world. Our mission is to
achieve customer value wanted back to return customer again and again
to satisfy their need. Our Strength is using natural ingredients , growing
demand for health . Fruit-Full Business is a partnership Business
ownership under the hybrid functional structure of the organization. We
start a business with initial investment 3 million rupees and make
marketing Strategies to promote and sell the product . Our Financial
condition of business is Good & Stable . We evaluate our Internal and
external factors and then choose the Best strategy of our Business that is
product Development Strategy for the market growth . We conduct detail
research on our competitors what they do how they do then we
developed strategies . We promote our Product through Social medial
marketing Such as instagram Marketing Facebook marketing , SEO
marketing to create awareness about our product in customers mind. We
Distribute our product everywhere by accessing in nearby stores, by using
cycle we access our product in every street to achieve customer
Satisfaction. We hire an official lawyer that handle our legal matters and
Intellectual property Rights. We analysis our environmental factor that mat
affect our business directly or indirectly . Such as PEST analysis and
Customers , Competitors, Suppliers general public and compay We
evaluate our company‟s Systemmatic and Unsystemmetic Risk to Identify
what risk is most affected to our business and make mitigation strategies .
We create a Business Succession plan in case of any members becomes
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disable or die then the ownership is transfer to the familymebers all this
written detain in an agreement that sign all partners of the business.

Methodology: Our Methedology is to complete this project is Research

method we conduct research then make business Plan For our Business
Idea.

1. Business Description
1.1. Opportunity Rational:

Reasonable opportunity rational lies in the growing demand for health

options in the market. Fruit Full Frozen by offering fruit ice cream for kids
and sugar-free papaya ice cream for seniors. we targeting two key
demographics with specific dietary needs. Parents are increasingly
looking for nutritious alternatives for their children, making fruit ice cream a
popular choice. Similarly, the old ageing people is more health conscious
and looking for lower sugar options, making sugar-free papaya ice cream a
desirable product. This idea capitalizes on these trends, providing a unique
and appealing product range that caters to the preferences and nutritional
needs of different age groups.

1.2. Vision

“Our Vision to become the beloved ice cream brand that Spread
happiness, joy and Sweetness in all around the world”

1.3. Mission

“Our mission is to Provide natural Sweetness in unique innovative way

Also Provide High Quality Fresh Fruit full ice cream in a consistent
Courteous & Timely Basis in order to customers return again for another
satisfying delicious taste.”

1.4. Objective & Key Success Factor

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The objective of Fruit Full Frozen include:

 Customer Satisfaction
 Enhancing Brand Visibility
 Increasing Market Share

The Key Success Factors of Fruit Full Frozen include:

High Quality ice cream products

 Focus on Customer needs & preferences
 Sustainable Competitiveness
 Unique Selling Proposition
1.5. Business Idea over view

Fruit Full Frozen Introducing the idea of Fruit Full Ice cream made with
Fresh Fruits High Quality Ingredients, and not included any artificial
Preservation or Flavorings for health conscious Individuals , Sugar-free and
low-calories ice cream are available for sugar patients. Fruit Full Ice cream
Now Customers make Delightful choices for themselves..

2. Management Description:
2.1. Ownership Structure

Ownership Structure is all about the distribution of equity in the form of

voting rights among the Shareholders of Company. Our Company
Ownership is Partnership Because Our team is more productive When we
have more owners on board, Which means we ultimately have the freedom
to pursue more opportunities and bring in more money. By choosing
Partnership ownership our business is easy to establish and start-up cost
are low. More capital is available for the business .

2.2. IP Rights
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Fruit Full Frozen Introduce the solution to the problem that many
companies are offering ice cream, but the issue is that the throat gets sore.
We are using fruits that are natural, so the throat won't get sore. Our
company is health-oriented, where we are looking after the health of
families, sugar patients like papaya, and sugar-free also we are offering
some items for children that they like and it is good for their health because
fruits that are used in the ice-cream are fresh and healthy, so that there is
no harm from eating ice cream like getting a sore throat.

Our Business Ides is novel and Fruit Full Frozen Protect their Buiness idea
through Intellectual property rights Such as :

2.2.1. Utility Patent

Fruit Full frozen registered business idea in utility patent Because its
Sugar free formulation process is unique and required to make specialized
equipment machines

2.2.2. Trade Mark

Fruit Full Frozen registered trademark to Protect their unique Logo

Design by using other who use similar products.

2.2.3. Trade Secret :

Fruit Full Frozen registered their trade secret like secret and unique receipe
of making sugar free ice cream is confidential . if anyone can try to copy
our sugar free recipe than we take legal action against an unauthorized use
make and sell.

2.2.4. Copy Right:

We registered our rights to protect our packaging and Music to

unauthorized use.

Music:

Fresh fruit ice cream …… yeh

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Eat with the fruity delight

Fresh fruit ice cream yummy to eat ……aha aaaaa

Yummy yummy ice cream …

Fresh fruit ice cream O‟oo hahahaha …

2.3. Organizational Structure

Fruit Full Frozen set the structure of organization to outline how the
activities of directed to achieve the organizational goals. We Choose the
organizational Structure on the basis of organizational Size, age and
environment. The Fruit Full Frozen‟s organization Structure is the Hybrid
Functional Organization Structure In which we make teams and each team
focus on their target audiences Under centralized approach clear chain of
command . It involves work Specialization.

2.4. Management Team Profiles

Teams management is crucial for the organization . Fruit Full Frozen

choose hybrid functional organization structure that allows team for work
specialization Such as Team A focus on their target audience of Child like
focus on the preferences of parents for their child and what type of fruity
taste the kids like the most . Team B focuses on the adult and teenages
people preferences. Team C Focuses on the old age peple , sugar patnt
preferences .

2.4.1. Fruit Full Organization Manager Required KSA

Team Management Profiles help to Choose the best team for organization
It Describe the Skills Knowledge and abilities that an organization‟s
managers require to drive the business strategy and lead to their team

2.4.1.1. Chief Product Innovator

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2.4.1.1.1. The Duties and Responsibilities of Chief product Innovator of

Fruit Full Frozen is Product Development like they lead the creation
of new flavors of ice cream, Quality Control includes standard
products Market Research, Supplier Relations, Team collaboration
involves work closely to marketing , sales, and production team.
2.4.1.1.2. He /She must have the Previous Industry and Related
Experienced of current job like Product Development Manager
2.4.1.1.3. The chief product Innovator must have noteable
accomplishment such as Received Award
2.4.1.1.4. The chief product innovator‟s education is MBAin Product
Management and Bachelor‟s in Science and technology

2.4.1.2. Head Of Marketing and Sales

2.4.1.2.1. The Duties and Responsibilities of Head Of Marketing and

Sale involves Marketing Strategies , Sales Management, Customer
Engagement and Market Analysis
2.4.1.2.2. They have past Industrial Experience such as working as a
sales manager and marketing Director.
2.4.1.2.3. The Noteable Accomplishment is to lead a Successful
rebranding compaign and received reward.
2.4.1.2.4. They have education Master‟s in Business administration
from business school
2.4.1.3. Chief Operation Officer
The Chief Operational Officer‟s Duties and Responsibilities involves the
operational efficiency , Budget Management and Facility Management.

2.4.1.3.1. They have Related Experience of past employee of

operational manager and supply chain manager.
2.4.1.3.2. The chief have degree of MBA in operations Management from
university of Business.
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2.4.2. Team Management Hierarchy of Fruit Full

Frozen

Board of Directors

CEO

Chief Financial Chief Operating

Officer officer

Functional Departments
Heads

Marketing Product Operational Teenagers Sugar- Free

Children
Head Development Head Preferences
Preferences
Head

3. Feasibility Analysis

Fruit Full Frozen conduct Feasibility Analysis because it is helpful

to evaluate potential risk , cost and benefits of our business idea
3.1. Market Demand Assessment

The first and the main component of feasibility is market demand Fruit Full
Frozen assess the current and future demand for fruit full and sugar free
ice cream in target Market .We consider some factors in order to market
assessment ;

3.1.1. Define Product or service

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Fruit Full Frozen offer a healthy Ice cream made with natural ingredients
and not included any artificial Preservation or Flavorings for health
conscious Individuals

3.1.2. Research market Trends and Drivers

Fruit Full Frozen Identify market trends through market research to

known about what type of product or services are more in demanded for
the overall movement of market .So the Current trend of ice cream industry
is increase demand in health conscious options , Innovative flavors and
ingredients , online sales and delivery These drive / shaping Consumer
behavior . These current market trend and drivers help Fruit Full Frozen
Company to make informed decisions by gathering data of customers
through surveys and to developed strategies to adapt market changings

3.1.3. Estimate Market Demand and Supply

Fruit Full Frozen estimate the demand and supply of their product based
on data their team have been collected and analyzed Fruit Full frozen use
appropriate model and methods such as demand forecasting techniques to
calculate potential demand and needs of target audience Fruit Full frozen
analyze the seasonal fruits demand that used to make ice cream We
consider elasticity and sensitivity of demand and supply how they
respond to changes in price quality or others

3.1.4. Evaluate the Market Opportunities and Challenges

What opportunities are available for us and what challenges we face in

business as compare to our competitors .We evaluate the attractive
opportunities for the growth of business and challenges by conducting
customers and competitor research, by getting a high level view of
customers such as market size ,how many buyers are here, by
understanding the environmental factor such as economic social ,
technological government

3.2. Competitive Analysis

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The competitors of Fruit Full frozen are Omore , Cornetto, Walls , Hico ,
they are directly and indirectly involve in competition . Fruit Full Frozen
how all these competitors promote marketing content , what marketing
strategies they used to achieve customer values What are their Strength
Weakness , threats and opportunities . By understand all these factors
Fruit Full Frozen developed marketing strategies to compete with all global
brands effectively with the help of its unique value proposition.

3.3. Financial Feasibility Analysis

The most important factor is the analysis of financial feasibility that
shows how Fruit-Full Frozen allocate their finance s and how they have
spend them.

 Fruit-Full Frozen required Start up Cash: FFF evaluate the

financial viability of investment .Our Initial Investment is 8
million rupees to start this venture. And required the specific
equipment , and land . It is the first rupee of revenue and all
funds provided by owners.

 Financial Performance of our competitor : Other businesses

claim that they use fruits but actually they add flavors in Ice
cream .we want larger finance because we have greator
product line.
4. Environmental Factors
Fruit Full Frozen Company‟s environment depends on external Macro
and internal Micro forces that are directly or indirectly affected the
Business performance.
4.1. External Factor Analysis
Fruit Full Frozen Analyze the macro Environmental Factors through
PEST analysis (Political , Economic, Social, and Technological )
4.1.1.Political Aspect
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Government intervention in the economy influence Business

environment. When Government change economic indicators and
introducing the new laws , rules and regulation it can affect directly to
the company
4.1.1.1. Changing in VAT value added tax in Pakistan directly affect
the business because value added tax is imposed on production and
Distribution of goods . Today Ice cream industry strongly depends on
the change of VAT. Fruit Full frozen predict that it will impact on the
consumer price ice cream
4.1.2. Economic Factor

Economic factors that affect businesses involves exchange rate , ,GDP

,Wages, Supply & Demand .

4.1.2.1. Inflation :

We face some challenge when inflation rate increase because if inflation

increase it means the fruit prices high can lead to increase in production
cost Demand and supply may imbalance because if prices increase then
consumer behavior also change like prices increase than supply
decrease.

4.1.3. Social Factor

People are becoming more health conscious so food like ice creams are
high in sugar some people they wanted to be a fit and some who want to
enjoy sweetness but they can‟t for the sake of their disease of sugar.
Parents avoid to prefer screenfull ice cream for their child‟s , Aditionally
trends are constantly changing ice creams . So Fruit Full Frozen follow
the social trend as well as satisfying customers and achieving customers
value .

4.1.4. Technological Factor

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Technological factors also affect business directly because it can increase

production efficiency , with online presence it can change consumer
behavior . We analysis the large amount of customers data to make data
driven decisions it can reduce cost of a fruit full Frozen and enhancing
operational efficiency.

4.2. Micro Environmental Factors

Micro environmental Factors that affect our business directly. It involves

Supplier , Distributors/ intermediate, competitors , customers and
Company

4.2.1. The Company

The Fruit Full Frozen‟s organization Management , Organization

Structure , employees and their activities . Motivated employees do hard-
work and produce better results to an un motivated employees.

4.2.2. Supplier

Fruit Full Frozen Makes a Good relation with their Suppliers Who provide
necessary raw material like fruits , jelly powder, dry Fruits Nuts, etc.. in
reasonable prices. Strong Relation with supplier lead to the timely
availability of quality Goods .

4.2.3. Intermediates

The Fruit Full Frozen intermediates product stages are the raw materials,
work in progress, packaging and then converted into finished goods . To
run each step smoothly & ultimately provide high quality products
intermediates are very important

4.2.4. Competitors

The other Companies such as Omore , Walls Cornetto ,who are operating
in Similar Industry so the Fruit Full Frozen Analyze these Competitors who
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are not selling the same product but somehow substitute . Fruit Full Frozen
Analyze the competitors SWOT and their strategies market size and
positioning Because it helps to create the differentiation and gain a
competitive advantage .

4.2.5. Customers

Fruit Full Frozen Consider customers as the heart of micro environment.

So, it is important to understanding their needs, want , desires, to achieve
company‟s Success . Fruit Full Frozen Satisfy the Customers need by
understanding their values, lifestyle , Behavior , their demographic ,
psychographic , and geographic factors that are highly involve in consumer
decision making process.
Fruit Full Frozen Success =Customer Expectation= Customer Satisfaction

4.2.6. Public

Public refers to the groups or individuals who are interested in companies

operations Such as influencer , Government regulations , Investors , Local
Communities. Managing relationship and Different Public Concern is
important for maintain a positive reputation.

4.3. Competitive Landscape Analysis

Full Frozen conduct a step by Step process of Competitive landscape to

identify , reaching and Evaluate the local international and national
competitors who compete with Fruit Full Frozen Brand .

4.3.1. Fruit Full Competitor Identification Process

4.3.1.1. Identify Competitors
4.3.1.1.1. Direct Competitors “Healthy ice cream brand “ Fruit Full
Bars “ Fruits in Ice cream Brand , These brands offer similar
product and services to their customers
4.3.1.1.2. Indirect Competitors “Omore” “Walls” provide Higher
lower end products price point is the key Difference
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4.3.1.1.3. Perceived Competitors “Healthy Ice cream‟ „ Pure Delights‟

“Halo Top” are our perceived Competitors Because they
provide natural and healthier alternatives
4.3.1.1.4. Aspirational Competitors Fruit Full Frozen Consider Halo
Top as a aspirational competitor.
4.3.1.2. Analyze Competitor Content

After the First step of process we have the list of competitors. Now we see
their Content . They have web pages on their main site, E-books Blog Post
, Social media advertising . They have strong position in market place

4.3.1.3. Track Competitor Social Media Activity

Fruit Full Frozen open Halo top , healthy ice cream , Fruity Bar ,
competitors social media channels by assessing them we can get a strong
sense of the current marketing strategies and how they interact with their
target audience ..

4.3.1.4. Review Competitors Marketing Strategies

Competitors Show prominently on Search results. We found their Menu

and online buying options. They use SEO.

Evaluate Competitors pricing and promotion

Some competitors use premium Prices and some use High and Low ended
prices. Our competitors just show menu on their website not any price
mention

4.3.1.5. Discern Competitor’s Position

Before developing Company‟s position Fruit Full Frozen firstly know about
where their competitors stand in marketplace

4.3.1.6. Using Frame Works

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Competitive landscape framework can use for variety of purposes ,

including decision Making , positioning , pricing and targeting strategies.

We use some frame works :

4.3.1.6.1. Competitors SWOT

 Strengths Low calories, organic ingredient innovative flavors Strong
Brand Recognition
 Weakness Higher production cost , limited international presences
limited distribution channels.
 Opportunity Introducing new flavors
 Threats Economic downturns affecting consumer spendings
5. Operational Plan
A Fruit Full Frozen‟s operational plan document in which
mention how companies perform function based on day to
day activities .
5.2. Process Management Strategies

In Fruit Full Frozen the process is ongoing process department wise.

5.2.1. Process Name : Papaya Ice Cream

5.2.2. Process Description: Sugar free Ice cream for sugar patients
and fitness promoting peoples.
5.2.2.1. Step By Step Process
Firstly We purchase papaya and Nuts .

Wash the fruit and peel to chop .

Chopped fruits add into papaya juice.

Add some nuts and ready the fruit full papaya layering
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Freezing the layered ice cream for converted into solid Form

Pack the ice cream into appropriate container packaging

Keep ice cream into proper stored condition

5.2.3. Roles and Responsibilities: Each Team perform their Own role
and responsibility
5.2.4. Marketing Team Responsible for marketing compaigns
developed strategies and promote products
5.2.5. Quality Control Team Ensure the quality of Product or
Services
5.2.6. Packaging Team responsible for Creating a attractive
packaging .
5.3. Facility Layout & Design

Fruit Full Frozen focus on facility layout and design because these are
overall components of overall business operations . They maximize the
effectiveness of production and meeting the employees needs

 In Our Fruit-Full Frozen Customer come into our restaurant through

entrance Where We welcome our Customers and proceed to the
reception area before proceeding to a sitting area Where they can
place Oder . Sitting Areas Such as Family Sitting , and Business
sitting Setting and Birthday or any Special Sitting Setting . The ice
Cream production process is in transparent kitchen that showing to
customers to use of natural ingredients .

 The Production process is going in the back area of the restaurant

Where department wise production ongoing Making From
manufacturing machine to packaging process. Our private
Transportation is at the back area to contain and distribute the Ice
Cream
5.4. Inventory Management System
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The Inventory Management system through which fruit-full frozen track

the record of goods throughout the entire Supply Chain from purchasing to
production to ending sales.

Fruit Full Frozen use perpetual inventory Management system by

continuously tracking inventory levels and transactions in real Time.

5.5. Supply Chain Management Strategies

The centralized management of flow f goods and services it involves the

transforming raw materials into final products .By managing supply chain
Fruit Full Frozen deliver products to their customers in faster and efficient
way.

5.5.1. Phases of Supply Chain Management

5.5.1.1. Planning Fruit Full Frozen make a plan to make decision
how much raw material, equipment , Inventory or fruits are
required for ice cream production with the help of predicting
customers demand. In this way effective planning help to
reduced cost and increase customer satisfaction and gain
competitive advantage.
5.5.1.2. Sourcing Fruit Full Frozen get raw material from supplier by
building strong relation can lead to provide anytime delivering
raw material.
5.5.1.3. Production Fruit-full Frozen‟s Manufacturing is Department
wise just like the product assembling , testing inspection and
packaging.
5.5.1.4. Distribution once the product is made then the Fruit Full
frozen distribute at different stores , malls and near by shops of
customer to make accessible .
5.5.1.5. Returns
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Get Customer Feedback about our services and maintain

customer satisfaction.

6. Strategic Plan
6.1. External Factor Evaluation (EFE ) Matrix
A strategic tool that evaluate the company‟s external environment .

6.1.1. Score:
Superior Response = 4

Above Average response = 3

Average Response = 2

Poor response = 1

Opportunities Weights Ratings Weighted Scores

Growing Demand for natural and 0.20 4 0.8

organic ingredients
0.20 3 0.6
Expansion in New Markets
0.10 3 0.3
Strengthen online presence

Threats
o.20 4 0.8
Government policies
0.20 3 0.6
Inflation
0.10 4 0.4
Prices ( competitors)T

1 3.5
Total
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The Total weight score is 3.5 so it means the company „ s strategies

effectively take advantage of existing opportunities and maximize the
adverse effects of external threats.

6.2. Internal Factor Evaluation (IFE) Matrix

This strategy formulation tool and evaluated the major strengths and
weakness in functional areas of business
6.2.1. Score:
Major Strength =4
Minor Strength =3
Major Weakness = 2
Minor Weakness =1

Strengths Weights Ratings Weighted Scores

Unique Offer 0.30 4 1.2

Marketing and 0.20 3 0.6

Advertisement
0.10 3 0.3
Distribution channel to
reach wider audience

Weakness
Seasonal Fruit dependency 0.20 2 0.4

Hidden charges 0.10 1 0.1

Limited Market Share 0.2

0.10 2

Total 1 2.8

A total weight above 2.5 so Fruit Full Frozen have strong internal position
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6.3. SWOT Matrix

Strengths Weakness

 Distribution channel to reach the  Dependency on seasonal

wider target audience Fruits
 Natural and organic Ingredients  Limited Market Share
 Strong Marketing Compaigns
 Strong Brand Reputation

Opportunities Threats

 Expanding into new  Inflation

markets  Economic unstability
 Growing Demand for  Gov. Policies
natural and organic
products

6.4. SPACE Matrix:

SPACE Matrix Strategic action Evaluation that helps to formulate Fruit
Full Frozen strategies and it is ACE Matrix to analyze how Fruit full Frozen
position itself in industry as their Competitors

6.4.1. Internal Dimensions Axes represents Two internal dimensions

Such as Financial Position and Competitive position
6.4.2. External Dimensions SPACE Axes represents two internal
dimensions Such as Stability Position and Industry Position
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Score Evaluation;
FP & IP=1 to SP & CP=-1to-7

Financial Position Score

Revenue 6
Operating Cost 5
Non-operating Income 3
Score Average 4.67
Stability Position
Technological Changes -3
Government policies -4
Rate of inflation -3
Price range of competitors -3
Average Score -3.35
Y=FP+SP
Y=4.67+(-3.35)
Y=1.32
Competitive Position
Product -1
Price -2
Market Share -3
Network Coverage -4
Semi government -4
Average Score -2.8
Industrial positioning
Growth Rate 5
Ease of Entry 4
Financial Stability 6
Productivity 5
Average Score 5
Y=IP+CP
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X=5+(-2.8)
X=2.2

Y
FP
7

* 6
Conservative Aggressive
5

0
CP X X IP
-7 - 6 - 5 -4 -3 - 2 -1 1 2 3 4 5 6 7
-1
-2
-4 - 3

Competitive
-5

Defensive
-7 -6

Y SP

Fruit-Full Frozen Falls in aggressive strategy which means that we have

the competitive advantage that we must have to retain for the longer
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spam of time and our industry is attractive and stable that provide us
more Chances of expansion .

6.5. QSPM Matrix:

Fruit-Full Frozen Choose the Best Marketing Strategy for the company
future growth by using Quantitative Strategic Planning

Market Market Product Diversification

Development Penetration Development
Key Factor Weights AS TAS AS TAS AS TAS AS TAS

Opportunities
Expanding into 0.2 2 0.4 4 0.8 3 0.6
new markets

0.3 4 0.12 4 0.12 4 0.12 4 0.12

Growing
Demand for
natural and
organic products

Catering Special 0.2 4 0.8 4 0.8 4 0.8 4 0.8

Dietary Needs
Threads
Inflation 0.1 1 0.1
0.1
Economic
unstability
0.1
Gov. Policies
Total 1
Strengths
0.3 4 0.12 4 0.12 4 0.12 4 0.12
Unique Offer
Marketing and 0.2 3 0.6 3 0.6 3 0.6 4 0.8
Advertisement
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Distribution 0.2 3 0.6 4 0.8 3 0.6 3 0.6

channel to reach
wider audience
Weakness
Seasonal Fruit 0.1 2 0.2
dependency
Hidden charges 0.1
Limited Market 0.1 1 0.1 1 0.1
Share
Total 1 2.84 2.54 3.24 3.04
Conclusion :

The Quantitative Strategic Matrix indicates that strategy 3 has the highest
Score so Fruit-Full Frozen must have to use product development strategy
to strengthen their company growth.

7. Human Resource Management

Human resource management have HR department who is responsible
for legal compliance and essential documents , recruiting , Hiring provide
training program then evaluating their performance and take corrective
actions

7.1. Staffing Functions

The fruit full frozen staffing functions involve the following functions
7.1.1. Recruiting To identifying the best candidate through online and
offline advertising ,like newspaper and social media. In which
company Clear define the Job Description (ice cream production)
, Job Specification (Specification in food production
knowledge , quality assurance experience )and Job requirement
( food Degree and previous manufacturing experience of 2 years)
7.1.2. Selecting Fruit Full Frozen for evaluates SAK Conduct panel
Interviews in which ask questions to candidates about their
expectation from fruit full frozen company , salary expectation ,
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knowledge abilities and choose the best candidate who meet the
standard
criteria.
7.1.3. Hiring
We officially offer the job to the best candidate and sign the
contract a written agreement in which all terms and conditions ,
benefits and salary are written .
7.2. Training and Development
Fruit Full frozen manage investment and conduct internal training
programs , external workshops online course and mentorship in training
and development program Regularly feedback sessions and performance
evaluation is helpful for employees personal and professional growth.

7.3. Compensation and Benefits

Compensation and benefits both drives motivation in employees toward
work effectively so, that‟s why Fruit Full Frozen offer bounces, incentives
, and salaries to their employee Also given some benefits to their
employees includes health insurance , and paid time off.

7.4. Performance and Appraisal Method

Fruit Full Frozen use 360-degree Performance appraisal Method. We
evaluate the performance of employes through feedback from superior ,
peers , clients, In this ways identify the employees strength and go for the
area of improvement

7.5. Retention Strategies

Fruit Full Frozen Choose Retention Strategies these are Employee
Development Program , Competitive Compensation plan, through
these retention strategies fruit full frozen improve their employee skills and
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keeping up to data the changing needs of company so in this way

employees feel that we value their progress.

8. Marketing Plan
8.1. Marketing Objectives

Our Specific objectives is to Increase Brand

S awareness,Sales, Market Share &Customer life time
value.

M We measure conversion rate, website traffic, Social media

engagement , page views and email open rate.

We acheive our goal through advertising , Social media

A Compaigns , influencers and email marketing Instagram
Marketing , Facebook Marking .

R
FruitFull Frozen's mission is to provide health and tastey
product that support organization strategy and strategies
are fit in organizational culture

T We acheive our marketing objectives at a suitable d time of

1year.

8.2. Market Analysis

8.2.1. Define the Market
In First Step Fruit –Full Frozen decides which type of Group of Customers
will buy our products , So health conscious people and sugar patient will
buy our products. Some Characteristics that define our market such as
demographic , Geographic , psychographic , Behavioral .
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8.2.2. Identify Market Gap

To attain innovative opportunity Fruit Full Frozen Identify such Marketing
Gaps involves

 Lack of Health and natural ingredient to ice cream

 Limited /Rarely availability of Low calories ice cream
 Usage of Screen and artificial Additives

Fruit Full Frozen Full Fill all the Gaps By Introducing Fruit Full Ice cream in
all flavors for all aging people

 Offer Healthy Ice cream

 Usage of Natural Ingrediants
 Provide a low calorie Ice cream
8.2.3. Segment the Market
We make segments of the Group of customers on the basis of their
homogeneous needs (Healthy product) , preferences (Natural & Low
calories Ingredients )and Behaviors (influence by online advertising ) . We
divide the market into small segment and then evaluate each segment‟s
size, growth ,Profitability accessibility and compatibility

8.2.4. Analyze Competitors

Fruit Full Frozen have Competition with brands such as unilever offer fruit
based ice cream flavors , Royal Kulfi offer natural ingredient based kulfi,
These Competitors offer wide range of ice cream with some focus of
natural ingredients Fruit-Full Frozen have competitive advantage that it
differentiate itself as unique from their Competitors Because Competitors
offer fruit-full Flavors but Fruit Full Frozen offer Fresh Fruit Ice cream also
for Sugar patient.

8.2.5. Estimate Market Demand

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Fruit –Full Frozen get the chance to avoid debuting products that nobody
wants . So in order to produce to sell it needs to fit a specific market‟s
needs we use this principle that is Product Market Fit .In these ways we
do Balanced Demand & Supply . We estimate market Demand through
market Surveys ( product feedback Survey &Customer Satisfaction Survey
), test marketing (Control test Marketing).Demand estimation is also based
on Season and trends .

8.2.6. Validate the Market Fit

Companies Product or services meets the needs and expectations of target
audience For validating our market fit we use various tools Such as
customer feedback , product reviews and customer retention rate to
ensure the viable and Scalability of business model.

8.3. STP Analysis

8.3.1. Segmentation
Fruit Full Frozen divide the market into Small segments and division the
group on the basis of their Homogeneous needs

8.3.1.1. Demographic Segmentation

8.3.1.1.1. Age
We make segments on the basis of age . People‟s belong from different
aging group have different preferences and choices .Childrens /Kids (7-12
year old ) Our Brand offer Fruit FULL ice cream with variety of Fruits and
made with natural Healthy ingredients. Market Segment involves Parents ,
Family . Homogeneous Segment of Teenagers (13-19 year old ) offer
Fruity Golla Jelly Ice cream . It involves Young consumers , students
.Segments of Young adults (20-39 years old ) offer Fitness beneficial
ice cream with low calories. Segment of older Adults ( 40+ ) Offer Sugar
Free papaya Ice cream
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8.3.1.1.2. Gender
Our Brand make segments for both Genders Male & Female

8.3.1.1.3. Income
Make Segments on the basis of Individuals Income Level Low Budget
people , Medium Budget People , High Budget People we offer Ice cream
in Different Sizes like small, medium, and large and Family Pack to
approach all income level Customers

8.3.1.1.4. Occupation
Fruit-Full Frozen make segmentation on the basis of occupation like
professionals like, Actors , students , Foodies Influencers.

8.3.1.2. Psychographic Segmentation

Fruit Full Frozen make segment on the basis of customers beliefs , values
, lifestyle social status . People who prioritize health safety ,People
wanted to enjoy ice cream in summer but not do this because of high
calories . we offer low calories and healthy ice cream .

8.3.1.3. Behavioral Segmentation

We make segments on the basis of customers behavior towards decision
making .Customers behave according to different situation we influenced
our customers through strong advertisement that create a specific
behavior of customer towards make purchasing of our products .

8.3.1.4. Geographic Segmentation

We make Segmentation on geographic basis like we access our products
in rural and urban areas .We access our products at shopping malls and
more popular areas .
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8.3.2. Targeting
Fruit Full Frozen target both Genders Male and Female kids Family,
Actors Who like Ice cream but not eat reason of high calories, Parents,
teenagers and Middle to upper class people , Sugar Patients , Dietary
people ,Health Conscious People and fitness Conscious people. Targeted
the Premium quality

8.3.3. Positioning
We set our brand positioning in customers mind through various positioning
Strategies

8.3.3.1. USP :

Our Unique Value Proposition is natural fruit full taste in ice cream ,
Fruity Bites and Sugar Free Ice cream that create a unique position in
customers mind it helps to our brand from our competitors

8.3.3.2. Market Positioning:

Fruit Full Frozen Build positioning in the mind of customers about our
brand reputation relative to others in the market place. People perceive our
Brand images as health oriented , unique flavors innovative products

8.3.3.3. Product Positioning .

We make positioning about product benefits in customer mind . our

product is Fruit Full Ice cream that create positioning in customer mind as
a healthy product with natural ingredient . Papaya ice cream this product
create positioning in customers mind as sugar free product with low
calorizes . Developing an effective product positioning strategy is very
important .

8.3.3.4. Brand Positioning

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We use surround brand strategy because it allows to create more

customized and targeted approach to marketing It is a powerful tool
looking to reach specific markets and segments. We map our Brand
positioning in terms of quality ,cost , voice , exclusivity and message
market fit. We use the most power full method of brand positioning is by
using customer data focus on customer needs wants rather than on the
product themselves .It differentiate themselves from their competitors.

8.3.3.5. Price Positioning

We create a Position in Customers mind on the basis of Prices. A high

price product may itself as High quality , whereas Low Price product may
position itself as Affordable

8.3.3.6. Competitor –Based Positioning

We create position in customers mind to differentiate itself from our

competitors on the basis of our unique selling proposition Like our
Competitors ice cream but no one offers a sugar free ice cream

8.4. Marketing Strategies

8.4.1. Marketing Mix
8.4.1.1. Product
Fruit-Full Frozen Offer Natural Fruit Ice Cream.

8.4.1.2. Levels of Product Fruit Full Frozen Offer Core level such
as fulfill Basic ice cream need in summer. Actual Level involves the
unique a flavor with high quality Fruit Full ice cream and Augmented
level involves flexible payment system .

8.4.1.3. Attributes Of Product

8.4.1.3.1. Product Quality

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High quality Fresh Fruit Ice cream With smooth texture made with natural
and healthy ingredients .

8.4.1.3.2. Packaging The design , printing and assembling of our

packaging is attractive it Grab the attention of the customers We
used such material to design packaging that protect our product from
damage and storage of Product effectiveness. Here is the visual of our
product Packaging

8.4.1.3.3. Labeling and Test Market

Fruit Full frozen use Attractive labeling on product packaging

Fruit-Full Visual Labeling Fruit-Full Descriptive Labeling

Fruit-Full Frozen use attractive Fruit-Full Frozen use descriptive

visual labeling on Small labeling for those who have interest
medium and Large pack of ice what ingredients used in product
cream that are Given Below;

Test Mark
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Test Marketing:

Fruit-Full Frozen use control test marketing technique . because it allows

us to test different fruit combinations in specific market segment that
determine most appealing flavors to our target audience we gather
valuable feedback and insights to refine our product before full scale

Name Description Product Presentation

Papaya Ice cream Sugar-Free

Fruity Gola Jelly Fruit full Jelly Ice cream

Fruit Frost Family pack Ice cream

Fruit Full Bites Multi fruits ice cream

Milky Mango Milky Mango with dry fruits

8.4.2. Price
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Fruit Full Frozen Use premium Pricing Strategy . We provide the High Low
end products We set pricing strategies to keep competitors in mind .
Price

More M&M M&S M&L

Benefits

Same S&M S&S S&L

Less L&M L&S L&L

8.4.3. Place

We Distribute our product at every place from where customers buy your
product or where they discover it. Not only Distribute on stores also place
the products in popular streets and shopping malls, and restraunts . We
Introduce accessible our ice cream through tricycle to every ne.
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8.4.3.1.Distribution Strategy

Channel: Fruit Full Frozen Sells directly to the end user either through
retailers Shopkeepers or by using cycles and their own personal.

Transport : Ice cream are transported to retailers and Shop Keepers

through private transportation.

Locations: Available at Large medium and small sized Bakaries.

8.4.4. Promotion

Fruit Full Frozen Spread awareness about their brand through

Promotional Strategies Such as :

8.4.4.1. Promotional Campaigns such as Try me free

8.4.4.2. Digital Marketing We promote our product through Digital

Marketing platforms Sush as Instagram Marketing , Face Book Marketing,
Twitter Marketing .

8.4.4.3. Tv. Advertising : Fruit-Full Frozen use Tv Adds to reach broader

audience .
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8.4.4.4. Direct Marketing

We reach out to a specific people to inform them of services
upcoming sales or new flavor ice cream products and special deal
offer Through e-mail marketing like directly send mail to customers
phone call and flyers we promote products in fast and effective way .

8.4.4.5. Sales Promotion

Fruit Full Frozen use short term initiatives to increase product demand
and sales by offering flash discount, coupons and loyalty program This
is the best way to sell an remaining Inventory of old product like ice
cream sticks .
8.4.4.5. Personal Selling
Fruit Full Frozen promote their product or services through face to
face or person to person communication In this way form a meaning
full relationship with customers.
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8.4.4.6. General Advertisement

Fruit Full frozen use mass media advertising Such as Magazines
billboards radio and television to improve their brand recognition
8.4.4.7. Public Relations
Public relation is helpful to protect brand enhance or rebuild its
reputation in order to publication done which reflects vision and
objective in short and long run.
8.4.5. Growth Marketing Strategy
Fruit Full Frozen Choose Product Development Strategy With the
help of QSPM ( Quantitative Strategic Positioning matrix ) We analyze
our internal and External method and competitors to make the decision
. We choose this strategy because we offer innovative product with
unique and natural flavors.

8.5. Demand Forecasting and Value Proposition

Fruit Full Frozen estimates how much demand there will be for a product in
the future . Fruit Full Frozen Forecasting Customers demand through
some Techniques and methods that are given below:
8.6.1.Macro Level

8.6.1.1. Economic Condition : Fruit Full Frozen predict market demand

by analyzing Country‟s GDP like how much Consumer Spending ,Inflation
rate that highly affect our business so it is important to predict for setting
prices and aggregate demand shift can identify the market trends .Hence,
it helps in forecasting the change in demand.

8.6.2. Micro Level:

Fruit Full Frozen Forecast their market demand in Micro Level through:

8.6.2.1. Customer Analysis

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Fruit Full Frozen Forecast Customer demand by analyzing Customers

behavior , preferences , values , lifestyles occupation, Age demographic
and geographic basis.

8.6.2.2. Competitor Analysis

Fruit Full Frozen Forecast Demand by Analyzing Competitor‟s information

what they are dong , offering , what strategies they used to attract
customers to increase sales .

8.6.3. Method Of Demand Forecasting:

Fruit Full Frozen Use Market Research method to forecast Customers

Demand . Our Marketing Team send surveys to all customers. To collect
data on their existing customers. Analyzed survey responses to identify
target audience then make strategies.

8.6.2. Value Proposition

Customers Raised Questions that Why we Choose Fruit Full Frozen

Product and Why we Prefer this Brand to make purchasing ? Because
Fruit Full Frozen Clearly differentiate itself from competitors that This Brand
Provide Fresh fruit and a sugar Free Ice cream with healthy ingredients
Which has not been introduced by another brand yet.

Value Map

Different fruit variety ice Improved Health or

Wellness & Low
cream fruity Golla Jelly Increase Calories
PRODUCT Satisfaction Healthful
AND SERVICE GAIN CREATORS
CUSTOMER GAINS CUSTOMER JOBS
Fresh Fruit
PAIN POINTS
Ice cream
PAIN RELIEVERS Patient not allow to eat ice
cream Parents not prefer
Sugar Free & Fresh fruit ice cream
Screen ice cream for their child
made with natural ingredients
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8.6. Brand Strategy:

Fruit Full Frozen Use Product Branding strategy aims to create a
recognizable brand for a specific product with the reaching goal of
target market.
8.6.1. Branding Elements
 Brand Name Fruit Full Frozen
 Brand Tagline Delight Full Choices For You
 Brand Logo

8.6.2. Brand Positioning

Fruit Full Frozen as a Premium Ice cream Brand offer low
calories , healthy and fruit full ice cream .
8.6.3. Brand Promise Fruit Full Frozen make promise to their
customers to provide healthy delightful products.
8.6.4. Brand Equity Fruit Full Frozen is determined by customer‟s
perception of its High Quality quality Fresh Fruit Ice cream and
desirability.

8.7. Marketing Budget

Fruit-Full Frozen Make a marketing budget to control , and manage

marketing Operations , to manage overall minimum expenses that used to
operate business to generate maximum profit .

Particulars 2021 2022 2023

Salaries 100,000 120,000 140,000

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Rent 10000 20000 30000

- - -
Utilities

Advertising 50000 70000 90000

Selling Expense 20000 25000 30000

Insurance 30,000 30000 30000

Taxes 32800 32800 32800

Office Expense 50000 70000 80000

Total Expenses 292800 367800 432800

Fruit-Full Frozen allocate the funds to use these areas making budget to
estimate each area require how much amount .

9. Financial Plan
Financial plan of the Fruit Full Frozen Business help to understand the
financial stability of the company and it is mostly used by investors for
investing in that business.

9.1. Balance Sheet

ASSETS

2021 2022 2023

Current Assets
Cash 300,000 420,000 550,000

Short Term Investment 520,000 520,000 520,000

Inventories 315,433 352100 522100

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Total Current Assets 1,135,433 1,292,100 1,592,100

Fixed Assets
Property land and Equipment 800,000 800,000 800,000

Leasehold improvements 156,666 156,666 156,666

Equity &other long-term invest 156,666 120,000 120,000

Total Fixed Asset 1,113,332 1,076,666 1,076,666

Total Assets 2,248,765 2,368,766 2,668,766

LIABILITIES &OWNER EQUITY

Current Liability
Account Payable 240, 000 245000 200,000

Short Term Loans 7000 7000 75000

Unearned revenue 1,019,50 101,950 101950

Total Current Liabilities 348950 353950 309450

Long Term Liabilities

Long term Debt 69,815 70,000 73,522

Total Long term Liabilities 69,815 70,000 73522

Owner’s Equity

Owners Investment 600,000 683816 900,000

Accumulated Retained Earnings 780,000 700,000 700,000

Other 450,000 561000 685794

Total Owners Equity 1,830,000 1,944,816 2,285794

Total Liabilities 2,248,765 2,368,766 2,668,766

& Owner Equity

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9.2. Ratio Analysis

9.2.1. Working Capital Ratio:

Current Asset- Current liabilities = W.C

2021 2022 2023

786483 938150 1282650

Fruit Full Frozen working capital increase it means Fruit Full Frozen have
sufficient funds to cover short term obligations

9.2.2. Current Ratio :

Current Asset /Current liabilities = C.R
2021 2022 2023

3.25 3.65 5.14

Fruit Full Frozen curent ratio in 2021 (3.5) , in 022 increase (3.65) and in
2023 increased 5.14 It has positive impact on our Company .It means Fruit
Full Frozen improve the short term financial liquidity.

9.2.3. Quick Ratio :

(Current Assets – Inventories )/Current Liabilities = Q.R

2021 2022 2023

2.35 2.66 3.46

Fruit full Frozen quick ratio increase per year it means Fruit Full Frozen
have immediate positive current position . FruiFull Frozen have ability to
meet short term obligation
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9.2.4. Debt- to- Equity Ratio :

Total Liabilities / Share Holder Equities =Debt –to-Equity Ratio

2021 2022 2023

0.23 0.22 0.17

Fruit Full Frozen debt ratio decrease in each year it means their financial
risk decrease and financial stability improved.

9.2.5. Long Term Debt To Equity Ratio:

( long term debt /Shareholders) =long term debt to equity ratio

2021 2022 2023

0.04 0.04 0.03

Fruit Full Frozen debt in 2021 and 2022 is same but it decrease in 2023
I9t is positive position and easy to manage risk .

9.2.6. Net Profit Margin Ratio

Net Profit /Net Sales = Net Profit Margin Ratio

2021 2022 2023

0.7 0.65 0.8

In 2021 Sales Company earn 0.7 Profit margin ,2022 sales earn 0.65 profit
margin ,and 2023 Sales earn 0.8 profit margin .

9.2.7. Return on Investment

Net Profit / Total Assets =ROI

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2021 2022 2023

1.8 1.7 2.35

9.2.8. Inventory Turnover Ratio

Cost of Goods Sold / Inventories= Inventory Turnover Ratio

2021 2022 2023

4.4 5.1 4.2
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9.3. Fruit-Full Frozen Profit & Loss Accounts

SALES REVENUE 2021 2022 2023

Profit
Papaya and Loss Statement
Ice cream 1,200,000 1,500,000 1,600,000

Fruit-Full Gola jelly 1,100,000 1,200,000 1,300,000

Fruit Frost 1,700,000 1,800,000 1,900,000

Fruity Bites 1,800,000 1,900,000 2,200,000

Total Sales Revenue 5,800,000 6,400,000 7,00,00,000
COST OF GOODS SOLD

Papaya Ice cream 500,000 600,000 700,000

Fruit Full Golla Jelly 600,000 700,000 800,000

Fruit Frost 200,000 300,000 400,000

Fruity Bites 100,000 200,000 300,000

Total Cost of Goods Sold 1,400,000 1,800,000 2200,000

GROSS PROFIT 4,400,000 4,600,000 6,780,00

EXPENSES
Rent 10,000 20,000 30,000
Advertising 50,000 70,000 90,000
Direct Marketing 20,000 25000 30,000
Insurance Paid 30,000 30,000 30,000
Maintainance 10,000 30,000 40,000
Salaries 100,000 120,000 140,000
Miscellaneous 50,000 70,000 80,000

270,000 365000 440,000

EBIT 4130000 4235000 6340000
Interest (13500) (13500) (13500)
EBT 4116500 4221500 6326500
Tax (32800) (32800) (32800)

PROFIT 4083700 4188700 6293700

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9.3.1. Sales Of Three Years

80,000,000 70,000,000

60,000,000

40,000,000

20,000,000
5,800,000 6,400,000
0
2021 2022 2023

sales

9.3.2. Gross Profit Of Three Years

8,000,000
6,780,000
7,000,000
6,000,000
5,000,000 4,400,000 4,600,000
4,000,000
3,000,000
2,000,000
1,000,000
0
2021 2022 2023

gross profits

9.3.3. Net Profit Of Three Years

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8,000,000
6,293,700
6,000,000
4,083,700 4,188,700
4,000,000
2,000,000
0
2022 2023 2024

net profits

9.3. FRUT-FULL FROZEN

ONE Year Cash Flow Statement

31- Dec-2021

Cash of Beginning Year 833,650

OPERATIONS
Cash receipts From
705,000
 Customers 10,000
 Other Operations

Cash Paid for (264000)

 Inventory Purchases (112000)

 General operating and Administrative expenses
(123000)
 Wages Expense
 Interest (13500)
 Income Taxes
(32800)
Net Cash Flow From Operations
169700

INVESTING ACTIVITIES
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Cash receipts from

 Sale of property and equipment

3,650
Cash Paid for

 Purchasing of Property and Equipment (100,000)

Net Cash Flow From Investing Activity (96350)

FINANCING ACTIVITIES

Cash Paid For

(340000
 Repayment of loan (53,000)
 Dividends

Net Cash Flow From Financing Activities (87000)

Net Increase in Cash (13650)

Cash300,000+short term investment 520000
Cash at End Of Year 820,000

9.5. Fruit-Full Frozen Break Even Analysis:

Fixed Cost 186300 216300 246300

Variable Cost 130000 195000 240000
Selling Price 1400000 1800000 2200000
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9.5.1. Contribution Margin

Selling Price- Variable Cost

1400000-130000 1800000-195000 2200000-240000

=1270000 =1605000 =1960000
9.5.2. Contribution Margin Ratio

(Contribution Margin /Selling Price ) *100

(1270000/1400000)*100 (1605000/1800000)*100 (1960000/2200000)*100

= 90.7 =89.1 =89

9.5.3. Breakeven Point ( Units )

Fixed Cost / Contribution Margin

186300/1270000 216300 246300/1960000

= 0.14 =0.13 =0.12
9.5.4. Breakeven point (Sales)

(Fixed Cost /Contribution Margin )* Selling Price

(186300/1270000)*1400000 (186300/1270000)*1800000 (186300/1270000)*2200000

=205370 242579 276459

The Breakeven Point Ratio and Risk Factor indicate that the
business is operating at a relatively safe level with some room for
sales fluctuation . We feel confident about their sales , Growth
and profitability in three years. We make strategies to improve
the margin of safety .
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9.6. Company Value

Valuation of Fruit-Full Frozen

Future value = Present value (1+i)n
4th year = 820000 (1+.1)4=1200562
5th year = 820000 (1+.1)5=1320618
6th year = 820000 (1+.1)6=1452680
7th year = 820000 (1+.1)7=1597948
Time line :
2 10% 3 4 5 6 7

820000

1200562
1320618
1452680
1597948
We evaluate the viability of Fruit Full Frozen by calculating the
present value of future Cash Flow today. Calculate risk Factor at
the Breakeven We also find the required time for the investment
to payback it initial cost.
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10. Risk in Fruit Full Frozen Business

Fruit Full Frozen understand this thing that there is two types of Risk
First is unsystematic means controllable and Second Systematic Risk
mean uncontrollable Risk . Uncertainty in Business may lead many
problems in business so Important to mitigate risk of business but firstly
it is important to identify the risk is where what , how , Is this a
controllable risk by diversifying portfolio or uncontrollable risk .
10.1.Risk Identification
Fruit Full Frozen Identify their risk by environmental factor analysis Micro
and Macro( PEST ) Factors helps to identify is there any risk If there is a
risk so what type of risk is this a controllable risk or uncontrollable risk so
It involves both Controllable and Uncontrollable risk

 Quality Control Issues

 Employee training
 packaging Issue
 Operational Optimization
Fruit Full Frozen
Unsystematic Risk
Total Portfolio Risk

Fruit Full Frozen Systematic risk

 Inflation
 Economic down turns
 Government Laws
Security 20  Market demand and
supply changes
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Assessment & Evaluation of Risk

We analysis the possibility of each risk that impact our business and then
we prioritize the risk ho highly impact our business like inflation and tax
rates VAT. We focus on Prioritize risk.

Risk Factor in Breakeven Analysis

Breakeven point (sales) – R .Sales/ Revenue Sales

2021 2022 2023

205370-5800000/5800000 242579-640000/6400000 276459-70000000/70000000
5594630/5800000 6157421/6400000 6723541/70000000
0.96 0.96 0.96

0.96<10 0.96<10
10.2. Risk Mitigation Strategies
We mitigate risk by following Strategies

Fruit Full Frozen accepting Small Risk that are low.

Fruit Full Frozen use planning to mitigate risk we developed a strong plan
to respond a risk like disaster recovery plan .

11. Fruit-Full Frozen Succession Plan

Fruit Full Frozen make Succession plan of business In case of Such
circumstances Such as retirement , partners Death / dis ability Who
own the Business , who will manage and Control the Business and
Succession plan is important to protect the Asset , leadership and
business operations . Fruit-Full Frozen Signed an agreement from
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partners in case of any circumstances like disability of partner then

Ownership is transfer to his family member.

Participation

All members of group 100 % contribute in this project

Refrences
www. Marketing book.com
ww. Business Mmanagement
www. Marketing management
www. Intellectual Property Rights
WW. hrm book