Sunny Yoghurt Cup : A Business Plan.
ABSTRACT
Rencana bisnis ini membahas tentang Sunny Yoghurt Cup. Sunny
Yoghurt Cup menjual dessert (pencuci mulut) yang terbuat dari yoghurt
yang disusun dengan bermacam-macam topping. Konsumen dapat
memilih sendiri topping yang diinginkannya, seperti buah-buahan, kacang,
cokelat, kismis, sereal, biskuit, dan puding.
Bab satu dibagi menjadi tiga bagian. Bagian pertama membahas
terlebih dahulu mengenai latar belakang dibuatnya bisnis ini. Bagian kedua
mendiskusikan mengenai keunikan dari bisnis ini. Selanjutnya, SWOT
analisa juga akan dicantumkan pada bagian tiga dalam bab ini.
Aspek pemasaran pada bab dua dibagi menjadi dua bagian. Bagian
pertama mendiskusikan strategi dalam pemasaran Sunny Yoghurt Cup
yaitu pembagian target pasar, positioning, dan differentiation. Bagian
kedua akan membahas mengenai marketing mix yang terdiri dari produk,
harga, tempat, dan promosi.
Bab tiga akan mendiskusikan tentang aspek operasional bisnis ini,
yang terbagi menjadi tiga bagian. Bagian pertama akan membahas lebih
jauh mengenai cara pembuatan produk sedangkan proses pelayanan yang
diterapkan pada bisnis ini dibahas pada bagian kedua. Selanjutnya pada
bagian terakhir akan didiskusikan pula mengenai lokasi di mana bisnis ini
akan dibuka dan bagaimana denah kedai bisnis ini.
Bab empat membahas mengenai sumber daya manusia yang berada di
Sunny Yoghurt Cup. Bab ini terbagi menjadi dua bagian. Bagian pertama
mencakup stuktur organisasi yang terdiri dari cara merekrut tenaga kerja,
gaji, dan jam kerja pegawainya sedangkan bagian kedua membahas
mengenai deskripsi pekerjaan dan spesifikasi yang dibutuhkan untuk
bekerja di Sunny Yoghurt Cup.
Semua aspek keuangan bisnis terdapat pada bab terakhir.
Aspek-aspek tersebut adalah pemasukan, pengeluaran, net cash flow,
payback period, net present value, dan perhitungan apakah bisnis ini
menguntungkan atau tidak.
vii
Maranatha Christian University
EXECUTIVE SUMMARY
For people who love consuming healthy and practical food, Sunny
Yoghurt Cup is the place. Unlike the other sellers, Sunny Yoghurt Cup
serves vanilla flavor yoghurt. This flavor will maintain the flavor of other
ingredients. Sunny Yoghurt Cup offers a variety of healthy toppings, which
customers can choose. The toppings are fresh fruits, nuts, chocolate, raisin,
cereal, cookies, and pudding. Besides cookies, all toppings contain fiber,
antioxidants, and vitamins which are healthy for our body. Therefore,
Sunny Yoghurt Cup is dedicated for people who are more concerned about
healthy food.
Sunny Yoghurt Cup is also located at a strategic place, which is Paskal
Hyper Square, Bandung. There are varieties of food sold at this place and
they are sold at a more affordable price. Paskal Hyper Square has cool
atmosphere with many trees and a pond. Therefore, many people come to
Paskal Hyper Square every day.
Sunny Yoghurt Cup also offers the product at a more affordable price
than the other places who sell yoghurt with toppings. This aspect is another
extra value that will attract people to come and try the product.
viii
Maranatha Christian University
For the capital, Sunny Yoghurt Cup needs IDR 12,601,500. In one year,
Sunny Yoghurt Cup will get profit of IDR 33,468,660. Sunny Yoghurt Cup
will have the payback period in the second month.
Based on the above facts, it is not impossible that many people will like
Sunny Yoghurt Cup. With the high quality and the more affordable price,
Sunny Yoghurt Cup is a promising business.
Maranatha Christian University
TABLE OF CONTENT
TITLE PAGE…….…………………………………………………...……………i
DECLARATION OF ORIGINALITY………………………………………….…ii
FRONT COVER OF THE BUSINESS PLAN ………………………………...iii
APPROVAL PAGE …………………………………….………………………..iv
TABLE OF CONTENTS ………………………………………………………...v
ABSTRACT …..…………………………………………………………………vi
EXECUTIVE SUMMARY ………………………….…………………………..vii
CHAPTER I. THE BACKGROUND ……………………………………………1
CHAPTER II. MARKETING ASPECT …………………………………………6
CHAPTER III. OPERATIONAL ASPECT ……………………………………12
CHAPTER IV. HUMAN RESOURCES ASPECT …………………………...18
CHAPTER V. FINANCIAL ASPECT ………………………………………....25
BIBLIOGRAPHY
APPENDICES
Maranatha Christian University
CHAPTER I
BACKGROUND
1.1 Background of the Study
These days, more people are getting busy with their work without
regular breaks. Because of this, they have an unhealthy food consumption
pattern. Ironically, these people are also concerned about healthy food. In
the past, people chose food to fulfill their hunger; now, demands for
nutritious foods are increasing because more and more diseases are
caused by consuming unhealthy foods (“Memperhatikan Kebutuhan
Nutrisi” par. 2). In addition, because people nowadays are busy, they want
to eat food that is practical. It is stated that today most people have many
schedules and responsibilities, giving them little time to eat, especially to
eat healthy food. (“Eat Right, Enjoy Life!” par. 1 & 2). Based on these
situations, I plan to run a food business which serves healthy and practical
food.
I plan to run a food business, called Yoghurt Cup. I choose yoghurt
because it is a healthy food containing probiotics. It is stated that
probiotics are needed to boost the immune system (“Probiotik Tingkatkan
Kekebalan Tubuh” par. 1). This immune system is important for today’s
people who are very busy and have no healthy eating habits. Besides
probiotic, yoghurt is also very high in calcium and a good source of
1
Maranatha Christian University
protein. Calcium is highly beneficial for strong bones and teeth. Moreover,
it also encourages the body to maintain normal weight or lose weight.
Protein in yoghurt is good for curbing our appetite and helping us feel full
for a longer period of time (“The Healthful Benefits of Yogurt” par. 3).
Therefore, yoghurt is suitable for people who are concerned about healthy
food. I also choose to run this business because many people have
become aware that yoghurt is good for our body and it is also tasty. It is
mentioned that yoghurt is one of the healthiest foods. It is processed milk
with the help of certain bacteria. Moreover, more and more people
consume yoghurt (“Percaya, Orang Indonesia Makin Senang Yoghurt” par.
1). The bacteria in yoghurt are good for the body. Therefore, people
nowadays like consuming yoghurt.
My business, Yoghurt Cup, is dessert made by layering yoghurt with
other ingredients such as fresh fruits, nuts, chocolate, raisin, cereal,
cookies, and pudding. I pack my product into a plastic cup. Therefore, it
will be easier for customers who like practical food to have it as a take
away.
My business will be named Sunny Yoghurt Cup. The word “sunny”
means bright and cheerful. Therefore, besides offering a healthy and
practical product, I would like to make people feel bright and cheerful after
consuming my products. The target market of my business is teenagers
and adults who have the characteristics of being productive and practical.
These people are the most suitable target for my business because my
business offers healthy and practical food.
I choose to open a stand at Paskal Hyper Square because this location
2
Maranatha Christian University
sells many kinds of food. Paskal Hyper Square provides 1,100 kinds of
food and drinks, from traditional Indonesian to international menus. This
condition makes many people come to this place to choose their favorite
food. Moreover, many foods sold in this place are made by order at a
more affordable prices compared to food sold at malls. Based on these
factors, Paskal Hyper Square is a suitable location for my product. Sunny
Yoghurt Cup is produced on the spot and the price is also affordable.
1.2 Unique Selling Preposition
The uniqueness of Sunny Yoghurt Cup is on its product. Sunny
Yoghurt Cup offers yoghurt with vanilla flavor which other competitors do
not have. Sunny Yoghurt Cup chooses vanilla flavor to maintain the flavor
of the other ingredients. Customers can also choose their own toppings
outside the menus. Therefore, they can choose more than one topping or
make a combination of toppings, according to their wish. The other
uniqueness is the appearance of the product. Sunny Yoghurt Cup uses a
transparent cup as the container. Therefore, the product looks attractive
because customers can see the layers of the ingredients.
1.3 SWOT Analysis
SWOT Analysis is needed to define the strengths, weaknesses,
opportunities, and threats of a business. Johnson, Scholes, and
Whittington emphasize that “SWOT summarizes the key issues from the
business environment and the strategic capability of an organization that
are most likely to impact on strategy development” (119). Therefore,
3
Maranatha Christian University
performing SWOT Analysis is important in running the business in order to
make the business run successfully. The next paragraphs explain the
strengths, weaknesses, opportunities, and threats of Sunny Yoghurt Cup.
1.3.1 Strengths
The first SWOT analysis is strength. Pearce and Robinson state that
strengths are special qualities that a company has and which also suitable
with the needs of the markets (167). The strength of my business is the
healthy ingredients of my product. The ingredients fulfill the need of people
for having healthy food. Besides cookies, the toppings of my product also
contain fiber and antioxidants. The other strength is good service. It is
stated that “Good service is an important part of a diner’s experience”
(Elizabeth Downer par. 1). Therefore, I will train the staff to always serve
consumers friendly by greeting consumers when they come to our stand
and also when they leave our stand, and to always smile when serving
consumers.
1.3.2 Weaknesses
Weaknesses are the internal conditions that keep a business from
developing. It is stated that “Weaknesses are the qualities that prevent us
from accomplishing our mission and achieving our full potential” (“SWOT
Analysis” par. 4). The weaknesses of my business regard the main
ingredient, which is yoghurt, and its flavor. There are some people who
cannot consume dairy products and lactose intolerance. Moreover, the
flavor of yoghurt that Sunny Yoghurt Cup sells only vanilla flavor. This
4
Maranatha Christian University
becomes the weakness because not all people like vanilla flavor. There
are people who want other flavors, such as strawberry and blueberry. To
overcome this weakness, customers can choose the flavor which they like
for toppings.
1.3.3 Opportunities
According to Pearce and Robinson, opportunities mean “a major
favorable situation in a firm’s environment” (166). The opportunity of my
business is the product I offer is healthy food, since people are concerned
about healthy food these days. Therefore, I have an opportunity to develop
this business. Moreover, the prices that I offer are cheaper than the other
yoghurt businesses, such as Red Mango and Sour Sally. Red Mango and
Sour Sally are businesses that sell frozen yoghurt with toppings as well.
1.3.4 Threats
Pearce and Robinson maintain that “a threat is a major unfavorable
situation in a firm’s environment” (166). Based on the statement, my
business’s threat is that there are some competitors who also sell products
which contain yoghurt at Paskal Hyper Square. They are Cherish, and
Cisangkuy yoghurt. And for outside Paskal Hyper Square, there are Sour
Sally and Red Mango.
Despite the threats and weaknesses, Sunny Yoghurt Cup will become
a feasible and profitable business because the product is suitable for the
situation these days where more and more people become busy but are
also concerned about a healthy eating habit.
5
Maranatha Christian University
BIBLIOGRAPHY
Printed Sources
Garrison, Ray H., and Eric W. Noreen. Managerial Accounting. 10th ed.
New York: McGraw-Hill, 2003.
Hughes, J.Robert, and Jack R. Kapoor. Business. Boston: Houghton Mifflin
Company, 2005.
Johnson, Gerry, Kevan Scholes, and Richard Whittington. Exploring
Corporate Strategy. England: Pearson Education Limited, 2008.
Kotler, Philip, and Kevin L. Keller. Marketing Management. New Jersey:
Pearson Education, Inc., Upper Saddle River, 2006.
Pearce, John A., and Richard B. Robinson, Jr. Strategic Management:
Formulation, Implementation, and Control. New York: McGraw-Hill/
Irwin, 2005.
Robbins, P. Stephen. Organizational Behavior. New Jersey: Upper Saddle
River, 2001.
Maranatha Christian University
Electronic Sources
“Cash Inflow.” Superior Investor. 5 Oct. 2009 <
http://www.superiorinvestor.net/investor-definitions/stock-valuation/fund
amental-analysis/cash-inflow.html >.
“Cash Outflow.” Superior Investor. 5 Oct. 2009 <
http://www.superiorinvestor.net/investor-definitions/stock-valuation/fund
amental-analysis/cash-outflow.html>.
Downer, Elizabeth. “What Makes a Good Restaurant Experience?”
Pittsburgh Post-Gazette 24 Sept. 2006. 13 Sept. 2009 <
http://www.post-gazette.com/pg/06267/723953-46.stm>.
Lake, Laura. “Developing Your Marketing Mix.” About.com: Marketing. 20
Sept. 2009 <
http://marketing.about.com/od/marketingplanandstrategy/a/marketingm
ix.htm>.
“Marketing Mix.” Answer.com. 12 Apr. 2010 <
http://www.answers.com/topic/marketing-mix>.
“Memperhatikan Kebutuhan Nutrisi.” 88DB.com. 9 June 2009. 11 Apr.
2010 <
http://id.88db.com/id/Knowledge/Knowledge_Detail.page?kid=23847>.
“Net Cash Flow.” InvestorWords.com. 5 Oct. 2009 <
http://www.investorwords.com/5926/net_cash_flow.html>.
“Penetapan Upah Minimum Bandung Dinilai Politis.” TEMPOinteraktif.com.
20 Nov. 2009. 7 May 2010
Maranatha Christian University
.
“Percaya, Orang Indonesia Makin Senang Yogurt.” Kompas.com. 21 July
2009. Kompas Gramedia. 13 Sept. 2009
.
“Perhitungan PPh Pasal 21.” Pajak.NET. 6 June 2010 <
http://www.pajak.net/info/hitung_PPh_21.htm>.
“Porter’s Generic Strategies.” QuickMBA.com. 12 Apr. 2010 <
http://www.quickmba.com/strategy/generic.shtml>.
“Positioning.” Value Based Management.net. 12 Apr. 2010 <
http://www.valuebasedmanagement.net/methods_trout_positioning.html
>.
“Probiotik Tingkatkan Kekebalan Tubuh.” Kompas.com 25 March 2010. 11
Apr. 2010.
.
“Service Process Flowchart – Definition: Washington, DC.”
fast.faa.gov.com. 2008. Federal Aviation Administration. 20 Sept. 2009
.
Siong, Tee E., “Eat Right, Enjoy Life!” Nutriweb.org. 12 Apr. 2010
.
“SWOT Analysis.” Management Study Guide. 12 Apr. 2010 <
http://www.managementstudyguide.com/index.html>.
Maranatha Christian University
Walling, Elizabeth. “The Healthful Benefits of Yogurt.” A 2 Z of Health,
Beauty, and Fitness. 11Apr.2010 <
http://health.learninginfo.org/benefits-yogurt.htm>.
Maranatha Christian University
Rencana bisnis ini membahas tentang Sunny Yoghurt Cup. Sunny
Yoghurt Cup menjual dessert (pencuci mulut) yang terbuat dari yoghurt
yang disusun dengan bermacam-macam topping. Konsumen dapat
memilih sendiri topping yang diinginkannya, seperti buah-buahan, kacang,
cokelat, kismis, sereal, biskuit, dan puding.
Bab satu dibagi menjadi tiga bagian. Bagian pertama membahas
terlebih dahulu mengenai latar belakang dibuatnya bisnis ini. Bagian kedua
mendiskusikan mengenai keunikan dari bisnis ini. Selanjutnya, SWOT
analisa juga akan dicantumkan pada bagian tiga dalam bab ini.
Aspek pemasaran pada bab dua dibagi menjadi dua bagian. Bagian
pertama mendiskusikan strategi dalam pemasaran Sunny Yoghurt Cup
yaitu pembagian target pasar, positioning, dan differentiation. Bagian
kedua akan membahas mengenai marketing mix yang terdiri dari produk,
harga, tempat, dan promosi.
Bab tiga akan mendiskusikan tentang aspek operasional bisnis ini,
yang terbagi menjadi tiga bagian. Bagian pertama akan membahas lebih
jauh mengenai cara pembuatan produk sedangkan proses pelayanan yang
diterapkan pada bisnis ini dibahas pada bagian kedua. Selanjutnya pada
bagian terakhir akan didiskusikan pula mengenai lokasi di mana bisnis ini
akan dibuka dan bagaimana denah kedai bisnis ini.
Bab empat membahas mengenai sumber daya manusia yang berada di
Sunny Yoghurt Cup. Bab ini terbagi menjadi dua bagian. Bagian pertama
mencakup stuktur organisasi yang terdiri dari cara merekrut tenaga kerja,
gaji, dan jam kerja pegawainya sedangkan bagian kedua membahas
mengenai deskripsi pekerjaan dan spesifikasi yang dibutuhkan untuk
bekerja di Sunny Yoghurt Cup.
Semua aspek keuangan bisnis terdapat pada bab terakhir.
Aspek-aspek tersebut adalah pemasukan, pengeluaran, net cash flow,
payback period, net present value, dan perhitungan apakah bisnis ini
menguntungkan atau tidak.
vii
Maranatha Christian University
EXECUTIVE SUMMARY
For people who love consuming healthy and practical food, Sunny
Yoghurt Cup is the place. Unlike the other sellers, Sunny Yoghurt Cup
serves vanilla flavor yoghurt. This flavor will maintain the flavor of other
ingredients. Sunny Yoghurt Cup offers a variety of healthy toppings, which
customers can choose. The toppings are fresh fruits, nuts, chocolate, raisin,
cereal, cookies, and pudding. Besides cookies, all toppings contain fiber,
antioxidants, and vitamins which are healthy for our body. Therefore,
Sunny Yoghurt Cup is dedicated for people who are more concerned about
healthy food.
Sunny Yoghurt Cup is also located at a strategic place, which is Paskal
Hyper Square, Bandung. There are varieties of food sold at this place and
they are sold at a more affordable price. Paskal Hyper Square has cool
atmosphere with many trees and a pond. Therefore, many people come to
Paskal Hyper Square every day.
Sunny Yoghurt Cup also offers the product at a more affordable price
than the other places who sell yoghurt with toppings. This aspect is another
extra value that will attract people to come and try the product.
viii
Maranatha Christian University
For the capital, Sunny Yoghurt Cup needs IDR 12,601,500. In one year,
Sunny Yoghurt Cup will get profit of IDR 33,468,660. Sunny Yoghurt Cup
will have the payback period in the second month.
Based on the above facts, it is not impossible that many people will like
Sunny Yoghurt Cup. With the high quality and the more affordable price,
Sunny Yoghurt Cup is a promising business.
Maranatha Christian University
TABLE OF CONTENT
TITLE PAGE…….…………………………………………………...……………i
DECLARATION OF ORIGINALITY………………………………………….…ii
FRONT COVER OF THE BUSINESS PLAN ………………………………...iii
APPROVAL PAGE …………………………………….………………………..iv
TABLE OF CONTENTS ………………………………………………………...v
ABSTRACT …..…………………………………………………………………vi
EXECUTIVE SUMMARY ………………………….…………………………..vii
CHAPTER I. THE BACKGROUND ……………………………………………1
CHAPTER II. MARKETING ASPECT …………………………………………6
CHAPTER III. OPERATIONAL ASPECT ……………………………………12
CHAPTER IV. HUMAN RESOURCES ASPECT …………………………...18
CHAPTER V. FINANCIAL ASPECT ………………………………………....25
BIBLIOGRAPHY
APPENDICES
Maranatha Christian University
CHAPTER I
BACKGROUND
1.1 Background of the Study
These days, more people are getting busy with their work without
regular breaks. Because of this, they have an unhealthy food consumption
pattern. Ironically, these people are also concerned about healthy food. In
the past, people chose food to fulfill their hunger; now, demands for
nutritious foods are increasing because more and more diseases are
caused by consuming unhealthy foods (“Memperhatikan Kebutuhan
Nutrisi” par. 2). In addition, because people nowadays are busy, they want
to eat food that is practical. It is stated that today most people have many
schedules and responsibilities, giving them little time to eat, especially to
eat healthy food. (“Eat Right, Enjoy Life!” par. 1 & 2). Based on these
situations, I plan to run a food business which serves healthy and practical
food.
I plan to run a food business, called Yoghurt Cup. I choose yoghurt
because it is a healthy food containing probiotics. It is stated that
probiotics are needed to boost the immune system (“Probiotik Tingkatkan
Kekebalan Tubuh” par. 1). This immune system is important for today’s
people who are very busy and have no healthy eating habits. Besides
probiotic, yoghurt is also very high in calcium and a good source of
1
Maranatha Christian University
protein. Calcium is highly beneficial for strong bones and teeth. Moreover,
it also encourages the body to maintain normal weight or lose weight.
Protein in yoghurt is good for curbing our appetite and helping us feel full
for a longer period of time (“The Healthful Benefits of Yogurt” par. 3).
Therefore, yoghurt is suitable for people who are concerned about healthy
food. I also choose to run this business because many people have
become aware that yoghurt is good for our body and it is also tasty. It is
mentioned that yoghurt is one of the healthiest foods. It is processed milk
with the help of certain bacteria. Moreover, more and more people
consume yoghurt (“Percaya, Orang Indonesia Makin Senang Yoghurt” par.
1). The bacteria in yoghurt are good for the body. Therefore, people
nowadays like consuming yoghurt.
My business, Yoghurt Cup, is dessert made by layering yoghurt with
other ingredients such as fresh fruits, nuts, chocolate, raisin, cereal,
cookies, and pudding. I pack my product into a plastic cup. Therefore, it
will be easier for customers who like practical food to have it as a take
away.
My business will be named Sunny Yoghurt Cup. The word “sunny”
means bright and cheerful. Therefore, besides offering a healthy and
practical product, I would like to make people feel bright and cheerful after
consuming my products. The target market of my business is teenagers
and adults who have the characteristics of being productive and practical.
These people are the most suitable target for my business because my
business offers healthy and practical food.
I choose to open a stand at Paskal Hyper Square because this location
2
Maranatha Christian University
sells many kinds of food. Paskal Hyper Square provides 1,100 kinds of
food and drinks, from traditional Indonesian to international menus. This
condition makes many people come to this place to choose their favorite
food. Moreover, many foods sold in this place are made by order at a
more affordable prices compared to food sold at malls. Based on these
factors, Paskal Hyper Square is a suitable location for my product. Sunny
Yoghurt Cup is produced on the spot and the price is also affordable.
1.2 Unique Selling Preposition
The uniqueness of Sunny Yoghurt Cup is on its product. Sunny
Yoghurt Cup offers yoghurt with vanilla flavor which other competitors do
not have. Sunny Yoghurt Cup chooses vanilla flavor to maintain the flavor
of the other ingredients. Customers can also choose their own toppings
outside the menus. Therefore, they can choose more than one topping or
make a combination of toppings, according to their wish. The other
uniqueness is the appearance of the product. Sunny Yoghurt Cup uses a
transparent cup as the container. Therefore, the product looks attractive
because customers can see the layers of the ingredients.
1.3 SWOT Analysis
SWOT Analysis is needed to define the strengths, weaknesses,
opportunities, and threats of a business. Johnson, Scholes, and
Whittington emphasize that “SWOT summarizes the key issues from the
business environment and the strategic capability of an organization that
are most likely to impact on strategy development” (119). Therefore,
3
Maranatha Christian University
performing SWOT Analysis is important in running the business in order to
make the business run successfully. The next paragraphs explain the
strengths, weaknesses, opportunities, and threats of Sunny Yoghurt Cup.
1.3.1 Strengths
The first SWOT analysis is strength. Pearce and Robinson state that
strengths are special qualities that a company has and which also suitable
with the needs of the markets (167). The strength of my business is the
healthy ingredients of my product. The ingredients fulfill the need of people
for having healthy food. Besides cookies, the toppings of my product also
contain fiber and antioxidants. The other strength is good service. It is
stated that “Good service is an important part of a diner’s experience”
(Elizabeth Downer par. 1). Therefore, I will train the staff to always serve
consumers friendly by greeting consumers when they come to our stand
and also when they leave our stand, and to always smile when serving
consumers.
1.3.2 Weaknesses
Weaknesses are the internal conditions that keep a business from
developing. It is stated that “Weaknesses are the qualities that prevent us
from accomplishing our mission and achieving our full potential” (“SWOT
Analysis” par. 4). The weaknesses of my business regard the main
ingredient, which is yoghurt, and its flavor. There are some people who
cannot consume dairy products and lactose intolerance. Moreover, the
flavor of yoghurt that Sunny Yoghurt Cup sells only vanilla flavor. This
4
Maranatha Christian University
becomes the weakness because not all people like vanilla flavor. There
are people who want other flavors, such as strawberry and blueberry. To
overcome this weakness, customers can choose the flavor which they like
for toppings.
1.3.3 Opportunities
According to Pearce and Robinson, opportunities mean “a major
favorable situation in a firm’s environment” (166). The opportunity of my
business is the product I offer is healthy food, since people are concerned
about healthy food these days. Therefore, I have an opportunity to develop
this business. Moreover, the prices that I offer are cheaper than the other
yoghurt businesses, such as Red Mango and Sour Sally. Red Mango and
Sour Sally are businesses that sell frozen yoghurt with toppings as well.
1.3.4 Threats
Pearce and Robinson maintain that “a threat is a major unfavorable
situation in a firm’s environment” (166). Based on the statement, my
business’s threat is that there are some competitors who also sell products
which contain yoghurt at Paskal Hyper Square. They are Cherish, and
Cisangkuy yoghurt. And for outside Paskal Hyper Square, there are Sour
Sally and Red Mango.
Despite the threats and weaknesses, Sunny Yoghurt Cup will become
a feasible and profitable business because the product is suitable for the
situation these days where more and more people become busy but are
also concerned about a healthy eating habit.
5
Maranatha Christian University
BIBLIOGRAPHY
Printed Sources
Garrison, Ray H., and Eric W. Noreen. Managerial Accounting. 10th ed.
New York: McGraw-Hill, 2003.
Hughes, J.Robert, and Jack R. Kapoor. Business. Boston: Houghton Mifflin
Company, 2005.
Johnson, Gerry, Kevan Scholes, and Richard Whittington. Exploring
Corporate Strategy. England: Pearson Education Limited, 2008.
Kotler, Philip, and Kevin L. Keller. Marketing Management. New Jersey:
Pearson Education, Inc., Upper Saddle River, 2006.
Pearce, John A., and Richard B. Robinson, Jr. Strategic Management:
Formulation, Implementation, and Control. New York: McGraw-Hill/
Irwin, 2005.
Robbins, P. Stephen. Organizational Behavior. New Jersey: Upper Saddle
River, 2001.
Maranatha Christian University
Electronic Sources
“Cash Inflow.” Superior Investor. 5 Oct. 2009 <
http://www.superiorinvestor.net/investor-definitions/stock-valuation/fund
amental-analysis/cash-inflow.html >.
“Cash Outflow.” Superior Investor. 5 Oct. 2009 <
http://www.superiorinvestor.net/investor-definitions/stock-valuation/fund
amental-analysis/cash-outflow.html>.
Downer, Elizabeth. “What Makes a Good Restaurant Experience?”
Pittsburgh Post-Gazette 24 Sept. 2006. 13 Sept. 2009 <
http://www.post-gazette.com/pg/06267/723953-46.stm>.
Lake, Laura. “Developing Your Marketing Mix.” About.com: Marketing. 20
Sept. 2009 <
http://marketing.about.com/od/marketingplanandstrategy/a/marketingm
ix.htm>.
“Marketing Mix.” Answer.com. 12 Apr. 2010 <
http://www.answers.com/topic/marketing-mix>.
“Memperhatikan Kebutuhan Nutrisi.” 88DB.com. 9 June 2009. 11 Apr.
2010 <
http://id.88db.com/id/Knowledge/Knowledge_Detail.page?kid=23847>.
“Net Cash Flow.” InvestorWords.com. 5 Oct. 2009 <
http://www.investorwords.com/5926/net_cash_flow.html>.
“Penetapan Upah Minimum Bandung Dinilai Politis.” TEMPOinteraktif.com.
20 Nov. 2009. 7 May 2010
Maranatha Christian University
.
“Percaya, Orang Indonesia Makin Senang Yogurt.” Kompas.com. 21 July
2009. Kompas Gramedia. 13 Sept. 2009
.
“Perhitungan PPh Pasal 21.” Pajak.NET. 6 June 2010 <
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