Saturday, April 11

International Business Plan (IBP)


Executive Summary

The sweet business in UAE is one that is becoming and is guaranteeing for our business. This is because of the
social changes and in the enjoying of our target market.

Our business is that of confectionery chocolate which is redone. We will be opening one outlet by the name of the chocolate shop in either Y-Block in Al-Mamoura Block Dubai. The chocolate will be transformed after a request is put by inclination of the buyer. Distinctive sizes, shapes, bundling and flavors will be accessible. The buyer will have the capacity to pick their own mix of these.
(Abrams, 2005)
Three fundamental sorts of organizations are contrasted with respect with proprietorship, obligation, start-up expenses, progression, and transferability of investment, capital necessity, and administration control, circulation of benefits & misfortunes and appeal for raising capital. The new wander "The Chocolate Shop" is proprietor possessed business. The holder is the person who begins the wander and has full obligation regarding all the operations. The manager may employ some faculty, for example, directors, guides, and bookkeeper and so on, to aid in normal working of the business. (Abrams, 2005)

The budgetary expense of the business is said in the monetary arrangement. Anyhow here, the expense of beginning the business alludes to the lawful charges and costs acquired for the development of the wander. In our new type of business which is focused around the sole proprietorship, there are very few legitimate costs included contrasted with alternate manifestations of possession. The main lawful expenses needed are the charges for exchange name, which makes the expense of beginning the business low. (Abrams, 2005)

The requirement for capital amid the early phases of the new wander can turn into a standout amongst the most basic variables in keeping another wander alive. For a proprietor, any new capital can come just from credits by any number of sources or by extra individual commitment by the business visionary. In getting cash from the bank the business visionary may require security to help the credit. Any borrowings from outside financial specialists may oblige surrendering a portion of the value in the proprietorship. Which ever the hotspot for store is the holder or the entrepenure is obligated to make the installments and an inability to do so can bring about dispossession or liquidation. Notwithstanding, even with these dangers the proprietorship is not prone to need vast stores of cash to work together.
(Abrams, 2005)
Our aggregate speculation is of Rs. 4590,000. It is invested by the entrepreneur himself.








BUSINESS INTRODUCTION

We are one of the not very many chocolate makers that make chocolate beginning from the cocoa bean through to completed items. All through the procedure, we make unique moves to guarantee that our premium chocolate conveys our mark extreme, smooth-liquefying chocolate taste.


Legal Status:

The Chocolate Shop is a sole proprietorship in Dubai
Purpose:

To give our clients the best quality altered chocolate, pick up the most astounding piece of the overall industry in the business and increase purchaser certainty and dedication
Mission:

To make the finest and freshest chocolates made on premises at every area utilizing the best accessible fixings.
Business Type:

The Chocolate Shop is primarily a chocolate shop, giving administrations 8 am to 8 pm with 6 days in a frail.
Products


1. mass treat in serve toward oneself containers;

2. mass chocolates in the chocolate cases;

3. bundled, palatable blessing things (boxed chocolates, mugs loaded with treat, and so forth.);

4. without sugar and/or without fat (consolidated all through the store);

5. non-palatable blessing things (collectible extravagant bears, sweet dishes, treat tins, and so forth.);

6. bundled curiosity treat (Warheads, Pop Rocks, and so forth.).

Prices:

Prices:
1. Mass confection: Aed1.79 1/4 lb.

2. Mass chocolates: Aed1.00 to Aed5.00 each one, normal Aed2.25 every Aed2.98 1/4 lb. to

Aed4.98 1/4 lb., normal Aed3.98 1/4 lb.

3. Eatable blessings: Aed1.00 to Aed150.00, normal Aed10 to Aed30 territory

4. Sugar free and/or fat free: Same as 1, 2, and 3 above

5. Non-eatable blessings: Aed1.00 to Aed150.00, normal Aed10 to Aed30 territory

6. Bundled oddity sweet: Aed0.39 to Aed25.00, normal Aed1.00 to Aed3.00 each
Reasoning:


Spread those individuals with chocolate who cherish i


Goals

bjectives of the organization incorporate the accompanying:

To give our clients the best quality redid chocolate

To pick up the most noteworthy piece of the overall industry in the business

To pick up customer certainty and unwaveringness

The organization has high development potential as the business it is working in is one which is developing and the readiness and purchasing force of the shoppers is developing also which will make popularity for our organization. Also, enterprises, for example, Multinational organizations, banks e.t.c are presently generally utilizing confectionery chocolates as endowments to their business customers too shoppers, this will likewise be of point of interest to our association and help it to develop.

(Balcwell, 2011)
Type: Sole proprietorship

The proprietor name is Fahad. In a sole proprietorship, the holder is totally free in the transferability of investment. The holder can offer any part or the business as satisfied or when a decent esteem is given. The chocolate shop`s manager has the same playing point of transferability of the enthusiasm being a sole proprietor.

(Balcwell, 2011)


Management

Mr. Fahad started working in his auntie's 15,000 square foot retail chain business at 13 years old. During the time working in business, he realized a considerable lot of the fine subtle elements of working an effective retail business. Fahad worked his path through the positions at a few retail networks, Sears, and The Gap. What's more, he finished her college degree in business at Mcmaster in Hamilton, Ontario. (Blackwell, 2004)


PRODUCTS AND SERVICES


Products

The item records are cases of numerous items we convey and are organized by stock class. Not all things are conveyed at all times on the grounds that new organizations never rehash their occasional bundling from year to year and oftentimes change their product offerings. Chocolate Shop will be vigilant about staying on top of the business.

There are six noteworthy stock classes: (Blackwell, 2004)

1. Mass confection in serve toward oneself receptacles;

2. Mass chocolates in the chocolate cases;

3. Bundled, eatable blessing things (boxed chocolates, mugs loaded with treat, and so forth.);

4. Without sugar and/or without fat (joined all through the store);

5. Non-eatable blessing things (collectible extravagant bears, treat dishes, sweet tins, and so forth.);

6. Bundled oddity treats (Warheads, Pop Rocks, and so forth.).

Evaluation of amounts:

1. Mass sweet pretty nearly 175 receptacles, including 18 taffy and 54 Jelly Belly;

2. Mass chocolates—give or take 500 separate pieces;

3. Consumable endowments more or less 500 to 600 separate things;

4. Without sugar— pretty nearly 100 separate things;

5. Non-consumable endowments more or less 200 separate things;

6. Bundled oddity pretty nearly 300 to 400 separate things.

Valuing
Most bundled and blessing things are currently road valued at a 39 percent to 42 percent Edge, which is checked on the machine with each receipt. Since this was carried out, the normal ticket expanded (clients feel they can stand to buy more).

Clients are more content now, item turnover is higher, and the issues connected with exchanging item among stores have diminished fundamental Estimate of price ranges:

1. Bulk candy: AED1.79 1/4 lb.
2. Bulk chocolates: AED1.00 to AED5.00 each, average AED2.25 each—AED2.98 1/4 lb. to AED4.98 1/4 lb., average AED3.98 1/4 lb.
3. Edible gifts: AED1.00 to AED150.00, average AED10 to AED30 range
4. Sugar free and/or fat free: Same as 1, 2, and 3 above
5. Non-edible gifts: AED1.00 to AED150.00, average AED10 to AED30 range
6. Packaged novelty candy: AED0.39 to AED25.00, average AED1.00 to AED3.00 each



MARKETING PLAN

The business that The Chocolate shop works in is that of the confectionery business which is a developing and a massively prominent industry having associations, for example, Nirala, Gourmet and Patchi working under it. The business depends principally on the changing way of life examples and the populace development of the target bunch.
The chance of setting up a confectionery can be connected with the dietary patterns and interest of the individuals. Individuals in UAE appreciate the customary confectioneries extremely well and their interest is still amazingly high on events, for example, weddings, birthdays, Eid furthermore in corporate customers, however as of late there has been a social change in UAE. Presently individuals are turning towards new lines and mixtures of confectionery things. This significant change can be seen in companies basically and now for weddings also. (Brophy, 2010)
A quick increment can be seen in confectionery outlets as of late, this is an impression of the increment sought after. The increment in the quantity of outlets has made such items more available to the buyers. Numerous associations have opened little outlets close work places or different areas picked particularly to expand comfort for purchasers. (Brophy, 2010)
In UAE confectioneries have dependably been utilized as endowments on weddings and different events however now there is a higher interest for chocolate confectioneries on weddings as well as on Eid and birthdays. There is a high and an expanding corporate interest for such confectionery things as now individuals need to go amiss from the conventional desserts.
A top to bottom investigation of showcasing exploration will be directed before making the advertising arrangement. Promoting of The chocolate shop will assume a key part in the preparation of focused on number of clients. Significant advertising alternatives incorporate, site notice, link advertisements and handbills among other conventional showcasing channels. Before dispatch of the venture, it is prescribed that an exploration for comprehension the flow of the focused on business will likewise be completed, to outline the items and the limited time methodology. The fundamental standard of showcasing is to offer the right item, at the right value and advance it in the correct spot to the right individuals. Notwithstanding, there are other financial variables, which likewise influence the creation, offering and utilization of sustenance’s. The accomplishment of showcasing is frequently controlled by the degree to which different financial variables are considered. (Doherty, 2005)
As it has as of now been examined over, the business for confectionery things are in a developing pattern in light of the increment in the interest and social changes in the UAE. The extent of the business is extraordinary as right now the main immediate rivalry our business will be confronting is Patchi and there is an appeal for confectionery chocolates inside the corporate world. (Fitzgerald, 2005)
The appropriation of our chocolate will be carried out through our own particular retail outlet; we will be executing the methodology of forward reconciliation. Our item won't be conveyed to other retail outlets. All requests will likewise be places at our own particular shop. (Ford, 2010)
Our purchasers would need quality for their item and they will be given fantastic items. The clients will be extending from all age assembles anyway we will be catering fundamentally for the high society and the upper white collar class, however a significant target business of the business will be of stroll in customers.
The showcasing techniques are planned in such a way, to the point that they will support in achieving the above advertising destinations
Separation: this is the essential showcasing technique of our business. We will be putting forth a one of a kind item that is not accessible in the business in the recent past. This procedure will be valuable in expanding our business target and the piece of the overall industry objective (Fitzgerald, 2005)
Expanding mindfulness about our item is an alternate technique which will be utilized to accomplish every one of the three showcasing targets of our organization. This will be carried out through compelling advertising and special exercises
Client certainty will be picked up by taking in dissentions from clients and taking care of them as the client's yearning furthermore by furnishing clients with high caliber.
Market improvement is an alternate technique which our strategies for success to trail a certain time of our foundation. We will be investigating new undiscovered markets regarding land zone to expand deals and piece of the overall industry. (Ford, 2010)



Brand Management:
We are one of the not very many chocolate makers that make chocolate beginning from the cocoa bean through to completed items. All through the methodology, we make exceptional moves to guarantee that our premium chocolate conveys our mark serious, smooth-liquefying chocolate taste. (Pinson, 2008)

The uniqueness of our item lies in the way that we make uniquely designed chocolate with varieties to the size, bundling and flavor as per the inclination of the buyers.

Escalated quality affirmation in the choice of cocoa beans implies that we acknowledge just the most elevated quality beans. We dismiss upwards of 40% of the beans that are offered to us. Beans that are not chosen are sold to different makers.

In our whole chocolate item, we utilize an exclusive mix of cocoa beans that is refined to give the organization's unique and extraordinary chocolate taste.
(Ford, 2010)
Segmentation, Targeting and Positioning:


The number of inhabitants in Dubai is roughly 2,000,000 individuals. Our significant target business sector will be the corporate customers of Dubai chiefly and other adjoining urban areas too. The patterns in the companies of UAE are currently changing; enterprises frequently present blessings as chocolates to their purchaser and also their business customers. This pattern is on an increment in the nation. We will likewise cater for weddings in vast bundling and different events, for example, birthdays and Eid. However this will be focused on towards the upper and the upper working class of the Dubai. Our target business sector will likewise generally incorporate stroll in customers who will buy chocolate in little amounts as contrasted with the corporate customers or those provided food for weddings. There is no age farthest point to the target advertise as Chocolate is a sure item that is loved by everybody. (Satre, 2005)

The business sector size of our target business sector incorporates the greater part of the high society of Dubai and contiguous urban communities, the majority of the upper white collar class and any individual who could be a stroll in client. Separated from this we are serving to corporate customers who incorporate fourteen banks and other multinational associations and additionally the neighborhood ones. (Brophy, 2010)
Positioning:

Our business is that of confectionery chocolate which is altered. We will be opening one outlet by the name of the chocolate shop in either Y-Block in Mamoura. The chocolate will be prepared after a request is set by inclination of the purchaser. Diverse sizes, shapes, bundling and flavors will be accessible. The customer will have the capacity to pick their own mix of these. (Pinson, 2008)

Short term general Marketing tactics
 This stage in advertising arranging is in fact the way to the entire showcasing procedure. The advertising targets state just where the organization plans to be; at some particular time later on. To be best, destinations ought to be equipped for estimation and along these lines 'quantifiable'. This estimation may be regarding deals volume, cash quality, piece of the pie, rate entrance of circulation outlets et cetera. A percentage of the goals of our business are as expressed beneath:

To build deals by no less than 10% every month

To accomplish a piece of the pie of 10% inside the initial 18months of operation to accomplish at least 75% client familiarity with our item in our target showcase inside the initial 6 months of operation


Competition

We cook the cocoa beans in-house to guarantee the organization's signature flavor profile is reliably kept up in all chocolate items. Since the nibs are genuinely uniform in size, we have more control over the temperature and time, so we can get a more particular flavor. Different organizations broil their beans before evacuating the shell, which requires over-simmering the outside segment of the bean keeping in mind the end goal to dish within. This could give a smoldered flavor to their chocolate. (Fitzgerald, 2005)

We utilize an escalated refining methodology to guarantee that its chocolate genuinely dissolves in mouth! We have no grainy feel in light of the fact that we refine the greater part of our chocolate chips until they are 19 microns (human hair is 100 microns in width). Different mass business sector chocolates are refined to just 40 microns.

Our chocolate shop will be rivaling all confectionery shops in Dubai, however their principle rival will be Patchi as this current association's primary item is chocolate too. Different contenders are Nirala and Gourmet on the grounds that they additionally serve confectionery things on weddings, birthdays, Eid e.t.c. (Balcwell, 2011)

Nirala has been in the business the longest and numerous individuals of Dubai have devotion towards this brand. It has been utilized on weddings and different events. One of their qualities lie in their assortment of bundling as indicated by the event they pander to. Their bundling is truly differing and comes in different varieties of sizes. They now likewise offer a sitting spot for their buyer which has expanded their interest an extraordinary arrangement in light of the fact that this is one of the peculiarities which is not offered by any of their rivals. Gourmet then again has likewise had an increment in customer request as of late in light of an increment in their item quality. There is popularity for gourmet items on weddings; nonetheless it is not good among corporate customers. (Fitzgerald, 2005)

Patchi is the immediate contender of our business. They serve chocolate confectionery in diverse sizes and bundling. Their real customers are corporate customers and they serve to the privileged of the Dubai because of their evaluating. Our business will have an upper hand as it will be serving uniquely crafted chocolate, estimated by customer's inclination and it is additionally offering a sitting place in the shop. Also, we will likewise be serving for weddings, birthday's e.t.c.
(Doherty, 2005)

OPERATION AND SUPPLIERS

Supplies will be purchased through online from a supplier which is more suitable at the spot time; therefore there will be no list maintained for supplier, instead of it there will be made spot buying.

Location:

The Chocolate Shop
Between Roundabout 6 & 7, Near Barloworld Lorgistic - Jebel Ali Freezone
UAE
C.E.O:  At the top there is a C.e.o who is the sole proprietor of the business. He is the main manager of the business; his employment fundamentally would be to have a general take a gander at capacities of the business. It is a concentrate levels of leadership; as the sole holder of the business will be taking all the significant choices at the top. All the representatives of the business would go under his summon. (Doherty, 2005)
Manager: As the name recommends the director is in charge of dealing with the assets in the best conceivable way and give the business its best conceivable results. Chief considers the execution of the deals and generation division. The administrator is liable to the CEO with respect to the accomplishment of the two divisions. The director likewise surveys the execution of the laborers in the lower levels. (Brophy, 2010)

Sales Department:

Cashier/accountant: The clerk cares for the money streams (both inflows and surges) of the business. The individual likewise keeps up the records of the organization, recording its business, income, costs and so forth of specific periods. A pro is needed for the employment in view of the essentialness and unpredictability of the assignment.
Salesperson: The essential capacity of this businessperson is to produce and close leads, instruct prospects, fill needs and fulfill needs of purchasers properly, and accordingly transform prospective clients into real ones. The fruitful addressing to comprehend a client's objective, the further making of a significant arrangement by conveying the vital data that urges a purchaser to accomplish his objective at a financial expense is the obligation of the businessperson. (Fitzgerald, 2005)
Production Department:
Store keeper: This is work in which the concerned individual needs to keep all the records of the stock and the crude material. He has stay informed concerning everything which goes back and forth from the store. He will report specifically to the administrator of the everyday streams. He will suggest what amount and when the crude material is need. (Ford, 2010)
Chocolate Maker: This individual will handle all the chocolate making methodology. He will handle all the apparatus and the chocolate making methodology. He is fundamentally a prepared proficient a craftsman in his field. He will plan and make the chocolate as per the taste of the client. (Mariotti, 2007)
Operations Flow to control issues:

To keep up proceeds with operations stream emulating things need to be deal with:
Surveying working and capital plans
Creating longer-term vital arrangement for development and extension
Supporting normal action
  

SALES:

3 years Projection:
Sales Forecast


Year
1
2
3
4
5
bulk candy
340000
370000
400000
420000
450000
bulk chocolates
93000
108000
120000
128000
135000
packaged, edible gift items
310000
330000
350000
365000
385000
sugar-free and/or fat-free
102000
125000
138000
148000
160000
non-edible gift items
80000
98000
122000
130000
145000
packaged novelty candy
206000
235000
250000
280000
295000


1st Year Monthly Sales:
Month
bulk candy
bulk chocolates
packaged, edible gift items
sugar-free and/or fat-free
non-edible gift items
packaged novelty candy
Total
June, 2013
11000
3200
7000
4000
3000
8000
36200
July, 2013
12500
3400
8000
4500
   5000
9000
42400
August, 2013
13000
4600
14000
5500
   7000
10000
54100
September, 2013
15000
5200
16000
5800
   8000
11000
61000
October, 2013
17500
5400
18000
6500
10000
14000
71400
November, 2013
19000
5800
19000
7800
12000
16000
19600
December, 2013
21000
7000
21000
8300
13000
18000
88300
January, 2014
21500
7100
24000
8700
  15000
21000
97300
February, 2014
25000
7400
29000
9200
18000
23000
111600
March, 2014
26000
7600
32000
9600
20000
27000
122200
April, 2014
27000
8800
35000
10200
22000
29000
132000
May, 2014
29000
9300
38000
10500
25000
31000
142800
175500
74800
261000
90600
160000
217000
978900


FINANCIALS:

Financing Request: Capital to Launch Art Café

Operational Expenses:

Expenses
Y1
Y2
Y3
Y4
Y5
Payroll
365000
378000
391000
404000
420000
Sales and Marketing and Other Expenses
65000
78000
81000
87000
94000
Depreciation
38000
41000
47000
65000
68000
Website maintenance
1000
1000
2000
2000
2000
Rent
80000
80000
80000
95000
95000
Paint/Colours etc
8000
9000
11000
12000
12000
Total Operating Expenses
557000
587000
612000
665000
691000
Per month
46417
48917
51000
55417
57583


3 years Profit and Loss Account

Year
 Year 1
 Year 2
Year 3
Year 4
Year 5
Sales
978900
1200000
1500000
1700000
2500000
Direct Cost of Sales
600000
800000
900000
1100000
1600000
Gross Margin
378900
400000
600000
600000
900000
Gross Margin %
38.71%
33.33%
40.00%
35.29%
36.00%
Expenses


Payroll
365000
378000
391000
404000
420000
Sales and Marketing and Other Expenses
65000
78000
81000
87000
94000
Depreciation
38000
41000
47000
65000
68000
Website maintenance
1000
1000
2000
2000
2000
Rent
80000
80000
80000
95000
95000
Pain/Colors
8000
9000
11000
12000
12000
Total Operating Expenses
557000
587000
612000
665000
691000
Profit / (Loss) Before Interest and Taxes
(178100)
(187000)
(12000)
(65000)
209000
Taxes Incurred
40000
45000
55000
65000
95000
Net Profit /( Loss)
(218100)
(232000)
(67000)
(130000)
114000

  
12 months Profit and Loss account:

Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14
Apr-14
May-14
Sales
28000
32000
33000
34000
36000
38000
39000
42000
45000
48000
51000
56000
Direct Cost of Sales
14000
16000
18000
21000
24000
27000
29000
34000
36000
39000
41000
44000
Gross Margin
14000
16000
15000
13000
12000
11000
10000
8000
9000
9000
10000
12000
Gross Margin %
50.00%
50.00%
45.00%
38.00%
33%
29%
26%
21%
20%
19%
20%
21%
Expenses
Payroll
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
Sales and Marketing and Other Expenses
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
Depreciation
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
Website maintenance
60
60
60
60
60
60
60
60
60
60
60
60
Rent
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
Paint
500
500
500
500
500
500
500
500
500
500
500
500
Total Operating Expenses
31560
31560
31560
31560
31560
31560
31560
31560
31560
31560
31560
31560
Gross Profit
-17560
15560
16560
18560
19560
20560
21560
23560
22560
22560
21560
19560


START UP FINANCIALS

Below are the entire item list and the funding information.

Infrastructure
Establishment Cost
Kitchen Items
500000
Shop items
50000000
Total
5050000

Rent/Lease

Unite Price
Quantity
Total Price
For 12 months
6666.67
12 months
80000


Total
80000

Labor (per month)
Jobs
Unite Price
Quantity
Total Price
Manager
8000
1
8000
Chef
7000
1
7000
Salesman
3000
3
9000
Cleaner
500
1
500


Total
24500

Start-up Expenses
Legal
5000
Stationery etc.
2000
Initial Marketing
60000
Website
8000
Misc.
7000
Total Start-up Expenses
82000
Start-up Assets
Cash Required
70000
Long-term Assets
329000
Total Assets
399000
Total Requirements
481000


Start-up Funding
Start-up Expenses to Fund
61000.00
Start-up Assets to Fund
179000
Total Funding Required
240000
Assets
Non-cash Assets from Start-up
129000
Cash Requirements from Start-up
50000
Total Assets
179000
Liabilities and Capital
Liabilities
Current Borrowing
0
Long-term Liabilities
90000
Accounts Payable (Outstanding Bills)
0
Other Current Liabilities (interest-free)
0
Total Liabilities
300000
Capital
150000
Total Funding
240000



GROWTH AND EXIT STRATEGIES

Mr. Fahad will keep on running Chocolate Shop as a family organization.

The organization will stay in the family when Mr. Fahad resigns in 5 to 10 years. The organization has been produced to help and give a decent living to the whole gang. Each of the kids appreciates retailing and discovers opening and running new stores an energizing piece of the business. Kathy and her family plan to develop Chocolate Shop to 10 stores inside the following 5 years.

Bibliography
 Abrams, R. (2005). The successful business plan: Secrets & strategies. The planning shop.http://erarara.pagej.com/files/catherine-of-siena-a-passionate-life-by-don-brophy.pdf
Blackwell, E. (2004). how to prepare a business plan. Kogan page publishers.http://library.wur.nl/WebQuery/clc/1866687
Doherty, B. S. (2005). New thingking in international trade? a case study of the day Chocolate company. Sustaiable development , 166-176.http://books.google.com.pk/books?hl=en&lr=&id=kIOJaF52G7QC&oi=fnd&pg=PR4&dq=chocolate+business+plan&ots=LPyZVio6Uu&sig=Tmgix0DByfQCmeA2kc0a7fDWRqE#v=onepage&q=chocolate%20business%20plan&f=false
Fitzgerald, M. T. (2005). Learning through a real world experinece . The cornell hotel and restaurant adminsitration quartely , 85-88.http://books.google.com.pk/books?hl=en&lr=&id=LGF4cGm-z0sC&oi=fnd&pg=PR7&dq=chocolate+business+plan&ots=ovo2vQ9nl-&sig=cse4BM5meLtjgaeIMkKWOLZvItY#v=onepage&q=chocolate%20business%20plan&f=false
Mariotti, S. C. (2007). staring and operating a small business. Pearson Prentice Hall.http://onlinelibrary.wiley.com/doi/10.1002/sd.273/abstract
Pinson, L. (2008). A step-bu-step guide to building the business and securing your company's future. Aka associateshttp://www.sciencedirect.com/science/article/pii/0010880491900867
Yip, G. S. (2007). Diagnosing global strategy potental: the world chocolate confectionery industry. Strategy & Leadership , 4-14.