2. 3 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
3. 4
4. 5
5. 6
6. 7
7. 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 8
8. 9
9. 10
10. 11
11. External Sources newspapers employment agencies colleges
and universities preliminary Screening Final Selection Employment
Test 12
12. Will get 3 Month training 13
13. 14
14. Product. Price. Place. Promotion. Others. 15
15. 16
16. Customer survey. Competitor survey. 17
17. 18
18. Product Quality 19
19. 20
20. Distribution Strategy: Distribution Channels 21
21. 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 00 22
22. 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 23
23. TV Advertisements 24
24. 25
25. 26
26. 27
27. 28
28. 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 29
36. Select a process Study and Documentation Seek ways to
improve it Design a improve process Evaluate Documentation 37
37. 38
38. 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 39
39. 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 40
40. Break Even Analysis Fig: Break-even point Friends
Corporation Break Even Points 41
41. 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) 42
42. Ratio Analysis 43
43. 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
44
44. 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 45
45. 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 46
46. 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 47
47. 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 48
48. 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 49
49. Net Income Return on Equity = Owners 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 50
50. 51
51. 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. 52
52. WEAKNESS Unavailable transport facility for home service
Insufficient Goodwill Most of the people are not familiar with
Crush Orange juice 53
53. New business concept Changing customer needs Technology
advancement we can aware people about our Brand 54
54. THREAT Cost of technology investment Political Unrest
Inflation Natural disaster 55
