THE NAME OF THE INSTITUTION:

SHAMBERERE TECHNICAL TRAINING

INSTITUTE
DEPARTMENT: BUSINESS
CLASS: CERTIFICATE IN COMPUTERIZED
SECRETARIAL STUDIES
UNIT: BUSINESS PLAN
NAME: DAILENCE WANYONA
INDEX NO: 6141010
DATE OF SUBMISSION: 4TH FEBRUARY
DECLARATION
This is work and has not been presented to any other examination body to certify that the work
contained in this booklet is my original
Name: DAILENCE WANYONA
Sign: ………………………………
Date: ……………………………..

Declaration by the supervisor:

This research has been submitted for defense with my approval as the Kenya National
Examination Council supervisor.
Name: MR. DAVID MADAGA
Sign: …………………………….
Date: ……………………………

i
DEDICATION
I dedicate this work to my loving parents, my sister and brothers for their tireless support.

ii
ACKNOWLEDGEMENT
I acknowledge the almighty God for His guidance throughout my study period. I pass my sincere
gratitude to my beloved parents for their support financially and spiritually.
May the Almighty God bless them abundantly. Amen.

iii
EXECUTIVE SUMMARY
BUSINESS DESCRIPTION
The proposed business will be a startup. The name of the business is Tumaini general wholesale. The
business will be located in Kakamega county at Butali town opposite Butali local court of which is among
Kakamega Webuye road
MARKETING PLAN
The potential customers for the business will include, retailers institute and residents. The market share of
the business, is expected to 35%, the anticipated competition for the business are Koki, Ocean and
Namagara Wholesale
The business will popularize itself through advertisement in media and sign boards.
ORGANIZATION PLAN
The proposed business will be managed by the owner Miss Dailence Wanyona, the business will require 7
supporting stuff which include supervisor two salespersons two security guards two cleaners. The
estimate numerous renumeration for the staff is 83,000 exclusives of allowances.
The business will require supportive services like insurance
Banking and consultation services
OPERATIONAL PLAN
The proposed business will require a premise, which will be rented within the town. The business will
spend approximately 70,000 for the purchase of the equipment and for renting the premise
The intended business will observe the following regulation health safety and environment
FINANCIAL PLAN
The financial information is contained in proforma income statement, balance sheet, projected cash flow
statements and breakeven point capitalization will be as follows personal savings 250,000, Contribution
from family 150,000, Loans 100,000

iv
Table of Contents
DECLARATION...............................................................................................................................................i
DEDICATION.................................................................................................................................................ii
ACKNOWLEDGEMENT.................................................................................................................................iii
EXECUTIVE SUMMARY................................................................................................................................iv
CHAPTER ONE..............................................................................................................................................1
1.0BUSINESS DESCRIPTION......................................................................................................................1
1.1 BACKGROUND OF THE OWNER.........................................................................................................1
1.2 BUSINESS NAME AND LOCAL LOGO...................................................................................................1
1.2.1 BUSINESS NAME.............................................................................................................................1
1.2.2 BUSINESS LOGO..............................................................................................................................1
1.3 BUSINESS LOCATION AND ADDRESS..................................................................................................1
BUSINESS LOCATION...............................................................................................................................1
1.3.2 BUSINESS ADDRESS.........................................................................................................................1
1.4 FORM OF OWNERSHIP.......................................................................................................................2
1.5 TYPE OF BUSINESS.............................................................................................................................2
1.6 PRODUCTS AND SERVICES.................................................................................................................2
1.6.1 PRODUCTS......................................................................................................................................2
1.6.2 SERVICES.........................................................................................................................................2
1.7 JUSTIFICATION OF THE BUSINESS OPPORTUNITY..............................................................................2
1.8 INDUSTRY..........................................................................................................................................2
1.9 GOALS AND OBJECTIVES OF THEIR BUSINESS....................................................................................2
1.9.1 GOALS.............................................................................................................................................2
1.9.2 OBJECTIVES.....................................................................................................................................2
1.10 ENTRY AND GROWTH STRATEGY.....................................................................................................3
1.10.1 ENTRY...........................................................................................................................................3
1.10.2 GROWTH STRATEGY.....................................................................................................................3
CHAPTER TWO.............................................................................................................................................4
2.0 MARKETING PLAN..............................................................................................................................4
2.1 POTENTIAL CUSTOMERS....................................................................................................................4
2.2 COMPETITORS...................................................................................................................................4
2.3 MARKET SHARE AND SIZE..................................................................................................................5
2.4 METHOD OF PROMOTION AND ADVERTISING..................................................................................5

v
 2.4.1 METHOD OF PROMOTION..............................................................................................................5
2.4.2 ADVERTISEMENT............................................................................................................................6
2.5 PRICING STRATEGY............................................................................................................................6
2.6 SALES TACTICS...................................................................................................................................6
2.7 DISTRIBUTION STRATEGY..................................................................................................................7
CHAPTER 3...................................................................................................................................................8
3.0 ORGANIZATION PLAN........................................................................................................................8
3.1 ORGANIZATION STRUCTURE..............................................................................................................8
3.1.1 TOP MANAGEMENT........................................................................................................................8
3.2 OTHER PERSONNEL............................................................................................................................9
3.3 RECRUITMENT TRAINING AND PROMOTION...................................................................................10
3.3.1RECRUITMENT...............................................................................................................................10
3.3.2 TRAINING......................................................................................................................................10
3.3.3 PROMOTION.................................................................................................................................10
3.4 RE NUMERATION AND INCENTIVE...................................................................................................10
3.4.1 RENUMERATION...........................................................................................................................10
3.4.2 INCENTIVES...................................................................................................................................11
3.5 LICENSES AND PERMITS...................................................................................................................11
3.5.1 LICENSES.......................................................................................................................................11
3.5.2 PERMITS........................................................................................................................................11
3.6 SUPPORT SERVICES..........................................................................................................................11
3.6.1 INSURANCE SERVICES...................................................................................................................11
3.6.2 BANKS SERVICES...........................................................................................................................11
3.6.3 CONSULTATION SERVICES............................................................................................................11
CHAPTER 4.................................................................................................................................................12
4.0 OPERATIONAL PLAN........................................................................................................................12
4.1 PRODUCTION SERVICE DESIGN AND DEVELOPMENT......................................................................12
4.2 PRODUCTION OPERATIONAL FACILITIES AND CAPACITY.................................................................12
4.3 PRODUCTION STRATEGY..................................................................................................................13
4.4 PRODUCTION PROCESS....................................................................................................................13
4.5 REGULATION AFFECTING OPERATIONS...........................................................................................13
4.6 EQUIPMENT MATERIALS OPERATION..............................................................................................14
CHAPTER 5.................................................................................................................................................15

vi
5.0 FINANCIAL PLAN..............................................................................................................................15
5.1 PRE OPERATIONAL COST..................................................................................................................15
5.2 ESTIMATION OF WORKING CAPITAL................................................................................................16
5.3 PREPARATIONAL OF CASH FLOW PROJECTION................................................................................17
5.3.1 CASH FLOW PROJECTION..............................................................................................................17
5.4 FINANCIAL POSITION STATEMENT...................................................................................................18
5.5 PRO FORMA INCOME STATEMENT..................................................................................................18
5.6 CALCULATION OF BREAK-EVEN POINT.............................................................................................19
5.7 CALCULATION OF PROFITABILITY RATIOS........................................................................................20
5.8 DESIRED FINANCING........................................................................................................................20
5.9 PROPOSED CAPITALIZATION / FINANCING......................................................................................20

vii
CHAPTER ONE
1.0BUSINESS DESCRIPTION
Tumaini general wholesale will be a large-scale sole branding business located in Kakamega
county at Butali town opposite Butali Local Court of which is a long Kakamega-Webuye road.
Tumaini general wholesale will be serving Kakamega county as well as the neighboring
countries. The wholesale will be characterized by maximum utilization of resources to make
profit
1.1 BACKGROUND OF THE OWNER
Tumaini general wholesale is under the central of control of Dailence Wanyona who is 23 years
at age. Tumaini general cell will be launched on 2022 December
1.2 BUSINESS NAME AND LOCAL LOGO
1.2.1 BUSINESS NAME
Tumaini general wholesale is a name that was chosen which calls for the hope to success in
providing the best services to the resident despite the current challenges
1.2.2 BUSINESS LOGO

1
1.3 BUSINESS LOCATION AND ADDRESS
BUSINESS LOCATION
Tumaini general wholesale we’ll be located along a Kakamega-Webuye road at Butali local
market center as described below. The place was chosen due to the fact that:
There was inadequate product and services in the area
There was large population running last supply of commodities

1.3.2 BUSINESS ADDRESS

TO MY NEW GENERAL STYLE
P.O BOX 35
MALAVA
EMAIL dailencewanyona@gmail.com
TELEPHONE No: 077229 432

2
1.4 FORM OF OWNERSHIP
Tumaini General wholesale a is a sole trading business fully managed by Dailence Wanyona of
which she finds easy to start due to legal formalities required.
1.5 TYPE OF BUSINESS
Tumaini General wholesale is a startup business which operates as from 7:00 AM to 6:00 PM
daily except on weekends.
1.6 PRODUCTS AND SERVICES
1.6.1 PRODUCTS
 Detergents
 Plastic
 Stationeries
 Food stuff
1.6.2 SERVICES
 Delivery services
 Consultation services
 Transportation
1.7 JUSTIFICATION OF THE BUSINESS OPPORTUNITY
Tumaini General wholesale was started to help the residents out of incurring transport cost in
which search of their daily Needs and also to create job opportunities for the residents.
1.8 INDUSTRY
The proposed business belongs to service industry
1.9 GOALS AND OBJECTIVES OF THEIR BUSINESS
1.9.1 GOALS
Short term
Positive customer service
Attract high sales to have adequate finance in the business to maximize profits
1.9.2 OBJECTIVES
To create employment
Toast and show us supply of highest quality products and services
Profit motive
1.10 ENTRY AND GROWTH STRATEGY
1.10.1 ENTRY
The following are laid down strategies of to Tumaini General wholesale
Encouraging discounts
Motivation to Sales persons

3
Collecting tender awards
Accepting carriage 2 outwards
1.10.2 GROWTH STRATEGY
Tumaini General wholesale has laid down its growth strategies as listed below:
Frequent meeting with the salesperson’s
Insuring the business for compensation
Keeping acceptable business next line

4
CHAPTER TWO
2.0 MARKETING PLAN
2.1 POTENTIAL CUSTOMERS
These are those people who have the resources and are willing to buy our products and services
at a given price they include:
Retailers
These are customers who buy goods in bulk and rebreak for sale
Institutions
These include institutions such as schools, hospitals and financial leaders who buy goods in bulk
for their own consumption
Residents
These are domestic customers who buy goods for their own consumption
2.2 COMPETITORS
COMPETITORS, STRENGTH WEAKNESS OPPORTUNITIES AND THREATS ANALYSIS
wholesale Strength Weakness Opportunities Threat

Ocean  loyal  Long  Quality  Have less

customers working improved suppliers
 located in hours products  Fluctuating
strategic  Does not  After offer cost of
position offer after after service goods
 Sale their cell service like delivery  Increasing
goods are at  Poor of goods competition
low price quality  Proper time
products management

Koki  Qualified personnel  Has a smaller  Adequate number  Proper business

 Unique technology number of of employees ethics
 They offer discount workers  Sell a product at  Poor customer
 Sell their product standardized price attendance
at high price

Namagara It’s Centrally  Does not offer  Offer after service Poor customer
located after sale service sales attendance
 They offer discounts Hass less number  Proper time Fluctuating post
 Loyal customers of workers management Increasing
 Small in size  Adequate number competition
of employees

5
2.3 MARKET SHARE AND SIZE
The proposed business is to serve that 5% of the total market share due to their fair competition

KOKI WHOLESALE OCEAN WHOLESALE TUMAINI WHOLESALE NAMAGARA WHOLESALE

2.4 METHOD OF PROMOTION AND ADVERTISING

2.4.1 METHOD OF PROMOTION
Offer ring discounts to goods bought in large amount
Employees skilled personnel to offer high quality services
Offering after service sale service
2.4.2 ADVERTISEMENT
Business plans advertisement method used to advertise its products to attract more customers to
their business
They include:
a) Signboard
Signboard will be planted on all rods and unbottle town showing the direction underplanted with
attractive colors for customers to notice
b) Media
e.g WhatsApp, Facebook, Email e.t.c
They will enhance a wider market for their products

6
2.5 PRICING STRATEGY
The proposed business will be base its pricing strategy on the following before this to sell the
products
 Labour cost
 Cost of materials
 Transport cost
 Competitor sale price
Factors to consider while pricing
 Competitors selling price
 Market value price
 Target share of the market
 Demand for the product
2.6 SALES TACTICS
The proposed business will use both direct and in direct method selling methods as tactic to
make sales.
Direct selling
The customers who come directly to certain products from the business premises emphasizes is
made on its advantage to make him or her buy products.
Indirect selling
Involves employing of salesman, agent or distributors who will be distributing their products and
making sales outside the location of the business.
Method of motivating distributors
 Increasing their package or additional pay
 Giving team a Commission according to their sales
 Promotion to those who make frequent high sales
 Delegation of duties for those who perform well

2.7 DISTRIBUTION STRATEGY

The channel to be used in the distribution of products will be as follows

7
Nature of the channel
Products will be collected directly from the producer to the old seller who are Tumaini General
wholesale
Goods from wholesalers will be transported so the distributors and agents products will also be
said directly to the consumer from them retailer and services offered

8
CHAPTER 3
3.0 ORGANIZATION PLAN
3.1 ORGANIZATION STRUCTURE

MANAGER

SUPERVISOR

SECURITY
CLEANERS SALESPERSON DRIVERS
GUARD

3.1.1 TOP MANAGEMENT

a. MANAGER
Qualifications
 Should be a Kenyan citizen with national identity card
 Should be a holder of at least a certificate in business management costs
 Should be a computer trade
Duties and responsibilities
 Making decisions
 Development of employees welfare
 Enhancing and promoting good relation

b. SUPERVISOR
Qualification
 25 years of age
 Have experience in the same field
Duties and responsibilities
 Supervising the subordinate staff

9
 Answerable to the management

10
3.2 OTHER PERSONNEL
Title Job No. of Qualifications Duties and responsibilities
description personnel

Security Safeguarding 2  Must be a Kenyan citizen with the identity  Protecting the business
guard Tumaini national identity card premises and products
wholesale  At least KCSC certificate  Giving direction to clients
 Must have certificate of good conduct  He or she will be the business
 Must be 20 years old and above must messenger
 Must be able to work without supervision

Cleaner Cleaning the 2  At least KCSE is a D- or above  Ensure office tidiness

wholesale  At least 20 years old  Arranging products order on
 Must be a Kenyan citizen with the national shelves
identity card  Perform other duties directed
by the owner

Driver Distributing 1  Must have driving license must  Transporting goods from
goods to the  Must be a Kenyan citizen producers to final
retailer consumers

Salespersons Sells goods 2  Must be a computer literate  Stock taking

 Two years experience  Tendering preparation
 Must be of 20 years and above  Keeping cash received
 Answerable to supervisor
 Receiving purchase order

9
3.3 RECRUITMENT TRAINING AND PROMOTION
3.3.1RECRUITMENT
The vaccines are identified alia advertisements will be postponed to relevant media channel and
magazines
The interviewers will it be prepared for application where qualifications will be highly consistent
consider the
Those who will qualify will then prepare for orientation and training as discussed below
3.3.2 TRAINING
Tumaini general wholesale, will offer induction training of staff which will be organized
whereby seminars will be used
3.3.3 PROMOTION
Tumaini general wholesale will have a platform where performance will be assessed upon
assessment motivation will be done to the best performers under what did on department basis
and also poor performers will be pardoned and encouraged to work hard
The best performers and those who will be loyal and honest shall be gifted in different manner
like salary increment and homes best implements

3.4 RE NUMERATION AND INCENTIVE

3.4.1 RENUMERATION
Personnel Number of Basic salary Allowance Total
personnel

Manager 1 20,000 10,000 30,000

Supervisor 1 15,000 7000 22,000

Salespersons 2 10,000 5000 15,000

Security guard 2 8,000 4,000 12,000

Driver 1 6,000 2,000 8,000

Cleaner 2 3,000 1,000 4,000

Total 9 62,000 29,000 91,000

Total 8 56,000 27,000 83,000

10
3.4.2 INCENTIVES
Tumaini general wholesale will enjoy free housing, free lunch, airtime and overtime payment if
they will evidence hard working
3.5 LICENSES AND PERMITS
3.5.1 LICENSES
Tumaini general wholesale will obtain license from county government of Kakamega at a
rechargeable fee of 10,000 which will expire after two years
3.5.2 PERMITS
Tumaini general wholesale will obtain permits from the Ministry of Health, finance and national
environmental management authority (Neema)
3.6 SUPPORT SERVICES
3.6.1 INSURANCE SERVICES
The business will be under fidelity insurance company which has to cover Tumaini general
wholesale against fire and transport accident which with the premium of 50,000 of which incase
of the risk occur and it will cover for 5 years.
3.6.2 BANKS SERVICES
Tumaini general wholesale will be in lined with KCB which will offer loan for the business to
run effectively
3.6.3 CONSULTATION SERVICES
I will acquire information from the competitors and outsiders about important management roles.

11
CHAPTER 4
4.0 OPERATIONAL PLAN
4.1 PRODUCTION SERVICE DESIGN AND DEVELOPMENT
To mine general cell a deal with the following products and services
i. Products
Foodstuffs - they include oil sugar salt
Plastics - they include cups plates basins
Stationeries - they include books 10 rim pepper
Detergents - they include soap sanitizers
ii. Services
Delivery services
They this will include delivery of goods to customers
Consultation services
They when a customer consult for something I will give more explanation
Transportation
Transportation of goods from our premises to a loyal customer which to manage general
wholesale to earn courage outwards
4.2 PRODUCTION OPERATIONAL FACILITIES AND CAPACITY
Item Quality Costs Total cost Suppliers

Building 5,000 60,000

premises

Pickup 120,000 Toyota

Furniture 30,000 Malava furniture

Equipment 10,000 Coca cola

12
4.3 PRODUCTION STRATEGY
Tumaini general wholesale will use the following strategies:
i. Selling of the finished products to customers from manufacturers and suppliers.
ii. Tumaini general wholesale will be named by the skilled and unskilled labor.
iii. The general work of customer service is properly conducted by the salesperson’s.
iv. Stocktaking process which is a process that all there formed work hand in hand to make it
successful.
v. Product that requires special handling are kept with care.
4.4 PRODUCTION PROCESS
Tumaini general wholesale use the following production process to ensure goods are available
for the customer from suppliers
These include: Stock taking, actual purchase, goods delivery to on business premises, reselling
and resorting of goods the actual customer services process as described below

13
 .
STOCK TAKING
.
ACTUAL PURCHASE
.
GOODS DELIVERY
REARRANGEMENTS AND RESORT
CUSTOMER ENTRY
PICKING ITEMS
PICKING ITEMS
RECEIPTING
CUSTOMER EXIT

4.5 REGULATION AFFECTING OPERATIONS

a) Health
Hygiene of the business surrounding hygiene of the employees
b) Safety
Informs the employees Gigi dustcarts, fire extinguisher proper ventilation first aid box
c) Environment
Clean environment maintenance is
Avoid pollution
Dustbin availability

14
4.6 EQUIPMENT MATERIALS OPERATION
Item Quantity Cost Total cost Supplier

Shalves 7 8000 Malava furniture

Chairs 5 2500 Kenpoly

Money Safe 1 2000 Malava furniture

Refrigerator 1 5000 Coca cola

Fire extinguisher 1 6000 Oly pia

15
CHAPTER 5
5.0 FINANCIAL PLAN
The business analyzed the financial requirement and plan for development guide by the
following financial objectives:
i. Maintaining proper accounting system
ii. Maintaining return and owners equity
iii. Maintaining steady income growth
iv. Minimizing expenses and minimizing profit
5.1 PRE OPERATIONAL COST
ITEM AMOUNT

Business registration 3,000

Rent 60,000

License 10,000

Advertisements 2,000

Vehicle 120,000

Electricity 2,000

Stationary 1,000

Installation cost 2,000

Total 200,000

16
5.2 ESTIMATION OF WORKING CAPITAL
Working capital = current asset - current liability
Item Year 2023 Year 2024 Year 2025

Current asset

Stock 250000 500000 700000

Debtors 5000 8500 12500

Cash in hand + 150000 200000 350000

cash in bank

Total 405000 708500 1062500

Item Year 2023 Year 2024 Year 2025

Current liability

Creditors 105000 308500 362500

Working capital 300000 400000 700000

Total

17
5.3 PREPARATIONAL OF CASH FLOW PROJECTION
5.3.1 CASH FLOW PROJECTION YEAR ONE
Item Dec Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Total
Cash sales 2000 30000 15000 25000 30000 2000 15000 3000 30000 25000 15000 3000 285000
0 0 0
Collection from 5000 3000 7000 1000 4000 1000 30000
debtors 0

Total in cash flow 25000 30000 18000 25000 30000 2000 15000 1000 31000 25000 19000 4000 288000
0 0 0
Cash flow out

Loans 150000

Electricity 1500 1800 1000 1200 1500 1000 1800 2000 1900 1300 1500 500 17000

License and permits 10000

Salary 83000 83000 83000 83000 83000 8300 83000 8300 83000 83000 83000 8300
0 0 0
Rent 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 60000

Insurance 10000 10000

Water 300 400 350 450 300 500 300 300 300 300 300 300 4100

Total cash flow out 259800 90200 89350 89650 89800 8930 90100 9030 90200 92300 89800 8680 1327600
0 0 0

18
Gross Income = Cash Flow Out - Cash Flow In
= 1327600 – 288000
Gross Income = 1039600
Net Cash Balance = Total - Gross Income
1039600 – 200000
= 839600

5.4 FINANCIAL POSITION STATEMENT

Fixed asset
ITEM COST

Equipment 30,000

Furniture 5,000

Total 35,000

Net value = Cost of value - Accumulative depreciation

Current liabilities
Item
ITEM COST

Electricity 15,200

Water 4,100

Total 19,300

Total net value = Net value + accumulated depreciation

= 35000 + 19300
= 54300

19
5.5 PRO FORMA INCOME STATEMENT
Contribution margin = Sales - total net value
200000 – 35,000
= 165,000
Contribution margin percentage
Contribution margin X 100
Sales

165000 X 100
200000
= 82.5%
ITEM YEAR 2023 YEAR 2024 YEAR 2025

Sales 305000 392000 4820000

Cost of goods sold 1630000 2450000 2530000

Gross profit 1420000 1470000 2290000

Total flow cash flow in 3355000 4312000 9640000

Cash flow out

Salaries 83000 83000 83000

Electricity 15200 15200 15200

Rent 60000 60000 60000

Transport 56000 85000 90000

Repair and maintenance 2000 3500 4500

Water 4100 4100 4100

miscellaneous 74500 99000 100000

Total cash flow out 294800 349800 356800

20
5.6 CALCULATION OF BREAK-EVEN POINT
Fixed cost X 100
Contribution margin

= 3050000 – 1806000

= 1244000

= 1244000 X 100
3050000

Contribution margin percentage = 40.79%

Total fixed cost 2023

= 684600

Break even point =

Fixed cost
Contribution margin %

= 684600
40.79 (100)
= 1678352.50

5.7 CALCULATION OF PROFITABILITY RATIOS

Gross profit margin
Gross profit X 100
Sales

1039600 X 100
200000

= 519.8%

21
5.8 DESIRED FINANCING
ITEM AMOUNT

Working capital 300000

Pre operational cost 200000

Total 500000

5.9 PROPOSED CAPITALIZATION / FINANCING

100,000

250,000

150,000

PERSONAL SAVING CONTRIBUTION FROM FAMILY LOANS

22
CASH FLOW PROJECTION YEAR TWO
Item Dec Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Total
Cash sales 2000 30000 15000 25000 30000 2000 15000 3000 30000 25000 15000 3000 285000
0 0 0
Collection from 5000 3000 7000 1000 4000 1000 30000
debtors 0

Total in cash flow 25000 30000 18000 25000 30000 2000 15000 1000 31000 25000 19000 4000 288000
0 0 0
Cash flow out

Loans 150000

Electricity 1500 1800 1000 1200 1500 1000 1800 2000 1900 1300 1500 500 17000

License and permits 10000

Salary 83000 83000 83000 83000 83000 8300 83000 8300 83000 83000 83000 8300
0 0 0
Rent 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 60000

Insurance 10000 10000

Water 300 400 350 450 300 500 300 300 300 300 300 300 4100

Total cash flow out 259800 90200 89350 89650 89800 8930 90100 9030 90200 92300 89800 8680 1327600
0 0 0

23
CASH FLOW PROJECTION YEAR TWO
Item Dec Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Total
Cash sales 2000 30000 15000 25000 30000 2000 15000 3000 30000 25000 15000 3000 285000
0 0 0
Collection from 5000 3000 7000 1000 4000 1000 30000
debtors 0

Total in cash flow 25000 30000 18000 25000 30000 2000 15000 1000 31000 25000 19000 4000 288000
0 0 0
Cash flow out

Loans 150000

Electricity 1500 1800 1000 1200 1500 1000 1800 2000 1900 1300 1500 500 17000

License and permits 10000

Salary 83000 83000 83000 83000 83000 8300 83000 8300 83000 83000 83000 8300
0 0 0
Rent 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 60000

Insurance 10000 10000

Water 300 400 350 450 300 500 300 300 300 300 300 300 4100

Total cash flow out 259800 90200 89350 89650 89800 8930 90100 9030 90200 92300 89800 8680 1327600
0 0 0

24