This document provides a business plan for establishing a sugar free ketchup company in Lahore, Pakistan. It begins with an acknowledgement and table of contents. It then provides a brief history of ketchup, an introduction to the proposed sugar free ketchup business, and outlines the vision, mission, procedures, product features, target market, SWOT analysis, quality standards, pricing strategy, promotion plan, and financial planning including startup costs totaling 5 million Pakistani rupees to be invested equally among 6 directors/partners. The business aims to introduce innovative sugar free ketchup flavors and packaging to the market in Lahore.

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THE UNIVERSITY OF LAHORE
ASSIGNMENT :-
COSTACCOUNTING
Topic:-
SUGAR FREE KATCHUP
SUBMITEDTO:- Sir Syed Faran Javaid
SUBMISSION DATE:-16/06/15
SUBMITEDBY:- ANJUM AZIZ
ENROLLMENT:- MAF151015

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AKNOWLEDGEMENT
We are thankful to Almighty Allah, the most beneficial, merciful & gracious whose faith
encouraged us in every aspect of life and never disappointed us. We feel much indebted to
our loving PARENTS whose prayers have enabled us to reach this stage.
Table of Contents:
PAGE NO
BRIEF HISTORY OF CATUCHP 3
INTRODUCTION 3
WHY WE CHOOSE THIS PRODUCT? 3
VISION 3
MISSION STATEMENT 3
PROCEDURE 4
PRODUCT FEATURES 4
MARKET ANALYS 4
MARKET TREND 4
ECONOMICTREND 4
TARGET MARKET 4
GEOGRAPHIC 4
DEMOGRAPHICS 5
SWOT ANALYSIS 5
QUALITY 6
PRICINGSTRATEGY 6
PLACE 7
PROMOTION 7
WEB MARKETING 7
RECTUITMENT PROCESS 7
NEED BASE TRAINING 7
FINANCIALPLANNING 7
STARTUP COST 8

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BRIEF History of ketchup
1869 Founder Henry Heinz packages his first product, freshly-grated horseradish, in a clear
bottle so customers can see the purity –the first of many innovations to come1876. Ketchup is
here! Heinz Tomato Ketchup makes its official debut as one of America’s first packaged foods —in a
keystone-shaped glass bottle.
INTRODUCTION:
The proposed plans to establish a sugar free ketchups in different and unique shapes and
sizes. Every bakery offers sugar free ketchup, which is chilli or simple, or diet in only one
usual flavor. This company will helps in enjoying the people the different flavors in different
shapes. Its process is almost identical to the simple sugar free ketchup. There’s no problem in
getting the required equipment as well as the material as it is all locally available.
initially we/company will provide sugar free ketchup in Lahore. the company, which doesn’t
only deals with the different flavors of sugar free ketchup.We are full service providing Fresh
sugar free ketchup a wide variety of fresh sugar free ketchups, which have unique flavors and
shapes. We have that new world style taste and freshness that is all but obsolete in today's
society. our sugar free ketchup is 100% sugar free and will more delicious as compared to
other regular ketchup.
Why we choose this product?
We choose this product as sugar free ketchup because as the usage of ketchup is so much
now a days for people even if they are surrounded by big diseases like diabetes, still they
love to use ketchup for taste, without even caring of their health.
Vision
“We will expand our product and process offerings to align with key
customers' needs. We will invest in long-term strategic partnerships
with branded Industry leaders who value excellence in: quality, food
safety, innovation, social responsibility, talent and facilities in
support of their core business. Aggressively, we will manage our
reputation and market our brand to attract select customers to our
core capabilities.”
Mission Statement
“Our Mission is that, delight customers, enrich people's lives
and contribute to our legacy of excellence.”

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Procedure:
First of all cutting to all vegetable like Tomato, Potato, Carrots, Onion, Ginger ,Green
pepper, green chilli in small pieces to heat in boiler machine then mix in grander machine and
simmer it for 30 min. Remove the heat and then add the sweetener, cumin, red chilli, salt,
food grade color, citric assad and sodium benzoate . Use this ketchup, within a week as it has
a better taste and long shelf life of ketchup in market point of view.
Product Features:
 Calorie Free
 Cholesterol free
 Carbohydrate Free
 Gluten free
 Fat free
 Sugar Free
Market Analysis
Market analysis is to be conducted in order to focus on potential
of the Market. It is very important to work on this area before
starting any business. Different aspects are taken into account
such as size of Market, its attractiveness, and profitability in long
run etc.
Target Market
Our target market is huge as it contains people from middle
income and above, children, youngsters, hotels &
restaurants. Our product is generally for all categories of
people having average and above income and especially for
children and youngsters who like flavors sugar free ketchup.
The geographical location of the market will initially be
Lahore which consists of approximately 9 million people
Industry Size:
Size of food industry is very large as there are many different ketchup producers in the
country which produce the regular sugar free ketchup in the country but few of them are
producing it on large scale and have major market share the rest of the food industry consist
of small sugar free ketchup makers which usually don’t even have a name for their product
Market Trends:
The trend in the food industry has been almost similar from last many years as no innovation
or change has taken place. If change has been made then it is only to a very small extent.
Therefore, our product has the potential to bring innovation and change in taste in sugar free
ketchup industry. The most common types of sugar free ketchups available in the market are:
National tomato ketchup
Mitchells tomato ketchup
Shezan tomato ketch

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Qureshi tomato ketchup
Social Trend:
Social trend is very much in our favor because sugar free ketchup issued by majority of
people including elders and kids, use in different occasion. They want convenience and ease
that sugar free ketchup can easily provide as well as a tasty flavor.
Economic Trend:
People are willing to spend money on necessities and food items. As our sugar free ketchup is
not that much expensive so it can be purchased easily.
Geographic Trend
The geographical location of the market will initially be Lahore which consists of
approximately 9 million people.
Demographics Trend
The demographic of the market is approximately 51% male 49% female.
SWOT Analysis
Strengths
New product innovation in local area. So it will attract the people of local area.No specific
competitor.Reasonable prices: Our sugar free ketchup will be easy available for lower
income group also.Our sugar free ketchup is different flavored and sizes that is our strength
advertising: Innovative advertisement is promoting the product to catch the attention of
public.
Weaknesses

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Storage issues: Currently we have less storage houses moreover some are being constructed
and will be available next year .No customer orientation in local areas: As we are newly
introduce in Lahore so the customer is not oriented in the brand.
Opportunities
First mover advantage. This product is introducing in Lahore for the very first time so there is
no specific competitor of sugar free ketchup in market so this is an opportunity. So the
number of customers with us will be more than any other competitor in flavored sugar free
ketchup in food industry.
Threats
New product, may people don’t accept the Zaha sugar free ketchup Competitors working in
Lahore may enter in local market. Imitation by existing recipes: May other competitor try to
copy it.
Following are the main raw material for the proposed project:
 Tomato
 Potato
 Carrots
 Onion
 Ginger – Adrak
 Green Pepper
 Artificial Sweetener(Xylitol)
 Salt
 Red Chilli (powder)
 Green Chilli
 Food Grade Color
 Sodium Benzoate (Preservation)
 Sufed Zeera _ Cumin
 Sirka(Citric Assad)
The entire raw material is locally available in abundance. There is no problem in collecting
the raw material from the local sources.
Quality
we will produce quality sugar free ketchups according to the customer’s needs. The product
will be a new product in the market. Presently there is no such brand, which produces such
flavored sugar free ketchups in unique shapes. The existing bakeries are producing the simple
sugar free ketchups but this unit will initiate a new trend in the market. These items have a
main emphasis on the morning time when the sugar free ketchups are mostly utilized. It is
basically for those persons who are fat conscious and look for something new for their
consumption. This item will be distributed to all the exiting bakeries where a separate shelve
will be placed
Pricing strategy
Penetration pricing as we are in the initial stage so our main emphasis is to penetrate in the
market by capturing the market share. There are many pricing strategies but we have to
choose this penetration pricing strategy because we are the new entrants & we want to
capture a big market share so we have chosen this type of strategy to penetrate in the market.

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Price plays a vital role in our market because of many factors. People are very conscious
about price. Initially we are launching our sugar free ketchup in two sizes; small & large. We
divided the size in categories on the basis of different income level and family sizes so people
of average category can easily purchase our product
Place
Currently, we are only going to be introducing this product in Lahore only.
Promotion
Advertisement
This is the most important part of this project and for this we are using blow the line strategy
by adopting these ways:
 Broachers
 Bill Boards
 Free Sample Stalls
 Print Media (news papers, magazines)
 Electronic Media (television commercial, fm radio)
Web Marketing
 Social Networking:
 Face book
 Creating a community on face book
 Creating a Fan page on face book twitter
 Followers will be encouraged to tweet their suggestions on new flavors.
Label:
Recruitment Process
To ensure that the recruitment is as per the company expectations. (E.g. time, skills, etc.)
Financial Planning
CURRENT INVESTMENT
The amount for startup for this business is 5 million. This
amount will be initially invested by 6 directors which are also
partners. And this amount will be equally invested by all five
partners.
Startup cost:
Auto Plant Small Scale
Double Jacket Patella (Stein Less Steal) 30000
Mixture Machine/Grander (Stein Less Steal) 125000
Filling Plant Auto 250000
Land and building rented 1010000
Advertising 1000000
Wages 75040