The size of the Juice Industry in Bangladesh is huge. This sector is also providing 90% of the total Juice requirement of the local market. Local firms manufacture about 150 brands of Juice in different types. One of the major segments of this market is the market of Orange juice. In foreign market this types of juice is available but in our local market the Orange Juice is not wide. We focus on the potential sector of this segment. Our company Warriors Corporation launches a Orange Juice which name is ‘Crash Orange’ on March 10, 2014. WCLs product strength are--Potential Product Idea (Orange Juice), Good Product Quality, Reasonable Price for all classes of consumer, Attracting Packaging Design, Large Area Coverage within 5 Years, Huge Promotion (use Magazine, Newspaper, television, and so on), Strange Distribution Channel, This kind of products sold quickly at relatively in low price. Though the absolute profit will make on these products is relatively small, they are sold generally in large quantities. The market of these products is quite priced sensitive. We form our business as a “partnership” business. The types of our business are Manufacturing Juices, Distributor, / Retailer. There will be 5 partners in WCL respective posts. In the beginning time WCL will cover maximum district level by distributing their ‘Crush Orange’. WCL will distribute their product through 22 depots. After one year WCL will cover the upazila level. Initial financing requested of the company is 21, 75, 24,000 taka loan to be paid off over five years from Islami Bank Bangladesh Ltd. This debt will cover office space, office equipment, and for supplies 8 TATA and 2 HINO truck, advertising and selling cost. The partners provided 42727928 taka jointly. So, the total cost of the project estimated at 759050000 taka. It will promote its product through TVC, print media, Radio, and other promotion strategies. So CL is wanted to get no. 1 position in Bangladeshi juice market and it will try its best to get its goal.

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Md. Noor Imran
Director of Production
Rasel Ahmed Bappy
Director of Marketing
Rehnuma Nishat Mahi
Director of HR & Admin
Abu Hossain Md. Shayed
Director of Sales
Kallal Kumar Mondal
Director of Accounting & Finance

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8. ≡ Name:Warriors Corporation Limited
≡ Address: Office:ABC Tower, Motijheel, Dhaka- 1209.
≡Plant: Mawna , Gazipur, Bangladesh.
≡ Website: www.warriors.bd.com
≡ Number of owners: 5 member
≡ Product type: Orange Juice
≡ Brand name: Crush Orange Juice
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12.  External Sources
 newspapers
 employment agencies
 colleges and universities
• preliminary Screening
• Final Selection
• Employment Test
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13. • Will get 3 Month training
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15. • Product.
• Price.
• Place.
• Promotion.
• Others.
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17. ۩ Customer survey.
۩ Competitor survey.
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19.  Product Quality
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21. Distribution Strategy:
Distribution
Channels
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22. Print Media:
Name of the newspaper Pa
ge
Frequency Cost
5th Twice a week 5000
00
5th Twice a week 5000
00
5th Twice a week 5000
00
3rd Twice a week 5000
00
1st Twice a week 5000
00
1st Twice a week 4000
00
1st Twice a week 4000
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23. Name of channels Frequency Cost
20 times a month 1200000
20 times a month 1000000
20 times a month 1000000
20 times a month 1000000
20 times a month 1000000
20 times a month 1000000
20 times a month 1000000
20 times a month 1000000
20 times a month 1000000
20 times a month 1000000
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24. TV Advertisements
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29. Product Types Cost of
Production
Cost of
Sales
Gross Profit per
unit
Retailer
price
Market
price
(M.R.P)
Crush orange juice(250ml) 10 6.75 8.25 25 28
Crush orange juice(500ml) 16 10.8 13.2 40 44
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30. Sales forecasting for 12 month of FCL:
Delivery Per shop:
15x 20 (pc)= 300 tk (150ml)
25x20 (pc)= 500 tk (250ml)
40x5 (pc)= 200 tk (350ml)
65x10 (pc)=650 tk (1 litter)
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32. Crush orange Cane
Crush Orange Family Pack
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36. ≡ Design Capacity: 10764930
≡ Effective Capacity: 10050000
≡ Actual Capacity: 10500500
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37. Select a
process
Study and
Documentation
Seek ways to
improve it
Design a
improve
process
Evaluate
Documentation
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39. Warriorss Corporation
Income Statement
As on December 31, 2014
Sales 168,30,00,000
Cost of goods sold:
Purchase 71,32,00,000
Goods available for sell 71,32,00,000
Ending inventory 20000000
Total cost of goods sold (69,32,00,000)
Gross profit 98,98,00,000
Operation expenses: expense
selling expense 29,24,50,000
Administration expense 23,,83,00,000
Depreciation expense 22,83,00,000
Amortization expense
Income from operation (75,90,50,000)
Interest expense (2,17,52,400)
Income before income tax 20,89,97,600
Income tax expense (25,24,50,000)
Net Loss (4,34,52,400)
Income Statement of WCL
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40. Assets
Current Asset
Cash 10000000
Account Receivable 42,07,50,000
Prepaid Expense 100000
Total Current Asset 43,08,50,000
Fixt Asset
Land 5445000
Building (Plant) 6000000
Depots 6400000
Air culler 1760000
Fan 1475000
Delivery van and Truck 37500000
Machine 50000000
Furniture (plant 600000 + Office 1000000) 1600000
Generator 1200000
Deep Machine 220000
Electric Miter 1360000
Total Fixt Assets 112960000
Total Asset 54,38,10,000
Liabilities and Owners Equity
Current Liabilities
Account Payable 75,00,000
Notes Payable 72,30,500
Taxes Payable 70,14,000
Installment Long term Debt 54,46,000
Total current liabilities 2,71,90,500
Long-term Liabilities
Bank Loans 21,75,24,000
Total Liabilities 24,47,14,500
Owners equity
Common Shares 29,90,95,500
Total Liabilities and Owners Equity 54,38,10,000
Balance Sheet of Friends Corporation
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41. Break Even Analysis
Fig: Break-even point
Friends Corporation
Break Even Points
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42. Break Even Analysis
Fixed Cost =5648000
Selling Price per Unit =15
Variable Cost per Unit =7.13
Fixed Cost
Break Even Quantity =
Selling Price per Unit- Variable Cost per Unit
5648000
=
15-7.13
Break Even Quantity =717662.0076 (Break Even Unit)
Break Even Sale = Break Even Unit * Selling Price per Unit
=10764930 (Break Even Sale)
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43. Ratio Analysis
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44. Total Current Assets
Current Ratio = _______________________
Total Current Liabilities
For 2014,
Current Ratio = 15.85
For 2015, Current Ratio=7.35
For 2016, Current Ratio= 9.49
For 2017, Current Ratio= 10.434
For 2018, Current Ratio= 5.284
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45. Current Assets - Inventory– Prepaid Expenses
Acid Test Ratio = Current Liabilities
For 2014,
Acid Test Ratio = 15.84
For 2015, Acid Test Ratio = 7.034
For 2016 Acid Test Ratio =9.497
For 2017, Acid Test Ratio =10.1643
For 2018, Acid Test Ratio =5.159
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46. • Debt to Asset Ratio = .82
• For 2012, Debt to Asset Ratio = 10.67
• For 2013, Debt to Asset Ratio = 0.836
• For 2014, Debt to Asset Ratio = 0.8099
• For 2015, Debt to Asset Ratio = 0.894
Total Debt
Total Current Liability
=3. Debt equity
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47. Cost of Goods Sold
Inventory Turnover Ratio = Average Inventory
For 2014,
Inventory Turnover Ratio= 0
For 2015, Inventory Turnover Ratio= 9.58
For 2016, Inventory Turnover Ratio= 10.63
For 2017, Inventory Turnover Ratio= 9.52
For 2018, Inventory Turnover Ratio= 7
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48. Account Receivables
*365 Average
Collection Period = Annual Sales
For 2014,
Average Collection Period = 91.25
For 2015, Average Collection Period = 91.25
For 2016, Average Collection Period = 91.25
For 2017, Average Collection Period = 91.25
For 2018, Average Collection Period = 91.25
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49. Operating Expense
Return on asset = Total Asset
For 2011,
Return on asset =1.78
For 2012, Return on asset = 1.68
For 2013, Return on asset = 1.2
For 2014, Return on asset = 1.206
For 2015, Return on asset = 1.1106
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50. Net Income
Return on Equity = Owner’s Equity
For 2014,
Return on Equity or Investment = 0.145
For 2015, Return on Equity or Investment = 0.1087
For 2016, Return on Equity or Investment = 0.03
For 2017, Return on Equity or Investment = 0.1445
For 2018, Return on Equity or Investment = 0.2845
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52. STRENGTH
New Product Idea (Crush Orange juice).
Good Product Quality.
Attracting Packaging Design.
Large Area Coverage within 5 Years.
Huge Promotion (use Magazine, Newspaper,
television, and so on).
Strange Distribution Channel.
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53. WEAKNESS
 Unavailable transport facility
for home service
 Insufficient Goodwill
 Most of the people are not
familiar with ‘Crush Orange’ juice
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54. New business concept
Changing customer needs
Technology advancement
we can aware people about our Brand
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55. THREAT
Cost of technology investment
Political Unrest
Inflation
Natural disaster
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