1.0 EXECUTIVE SUMMARY

Without the help and support of each partners, we could not complete this business plan. We are particularly grateful to Miss Izza Mardhia as she being major source for us to make sure all particulars in the business plan done standardized.

Generally the nature of our business is manufacturing chocolate. We choose to manufacture chocolate because as according to some research, Malaysia is the fourth highest per capita consumption of chocolate in the world at approximately 10 kg of chocolate per annum and spend over RM100 per person. It is found that 90% of people consume chocolates and 42% consumers are of age group 10-20 and 33% consumers are of age group 21-30, thus prove that chocolate has a great scope in Malaysia. Having universal appeal, Malaysian consumers purchase and eat confectionery on a regular basis.

We have chosen DABS Chocolate as the name of our business. Actually, DABS is taken by each capital of partners’name (Dayah, Adlina, Balkis and Syahirah). Our business also has its own objective, which make more people like to eat chocolate. Our business will operate at Kuah Town, Langkawi and other prime locations, where it accessibility is at its most convenient for shoppers. If customers could not purchase from retail shop, we also offers online services where customers could do their purchase in the comfort of their own house, where the rest of ours competitors delivers a lackluster service. Chocolate confectionery is very much a part of everyday life in Malaysia. Market estimates value the total Malaysia chocolate market at about 375 million of which the white chocolate market segment is currently valued at 12 million, almost 3% of the total chocolate market. This clearly represented an area for future growth.

We produce variety of DABS Chocolate through research about types of chocolate that our customers wants which are chocolate drinks, cooking chocolate, chocolate bar, sweets and cosmetic chocolate that includes truffles, pralines, ganaches, nuts, fruit & liquor, caramel, white chocolate, dark chocolate, milk chocolate and even chocolate shakes. All of these chocolates are packaged in an artfully designed packaging which could only be described as world-class. We are able to produce a large amount of quantity and will offer good quality chocolate with reasonable price. Specially selected finest cocoa ingredients are only sourced to manufacture our chocolate products to provide consumers the finest quality and taste of rich chocolate aroma and smooth texture for a sentiment of total indulgence. Our products are certified Halal by Halal Food Council International. Product innovation and quality customer service are our long term key. We guarantee that our customers will satisfy with DABS Chocolate and success in chocolate industry.

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2.0 DESCRIPTION OF PROPOSED BUSINESS

The basic activity of our business is producing and selling halal chocolates. Our company produce, create new recipe and sell chocolates around the world. We produce chocolates in variety types such as chocolate drink, chocolate bar, cooking chocolate, sweets and cosmetic used. All the chocolates we produced will be sending to our own shop, supermarkets, small company and salons. We will be creating new recipe to add more variety of chocolate that we have produce.

Our company is focusing on manufacturing and retailing and will be located at Kuah Town, Langkawi, Kedah since this place is one of the tourists’ attraction place because there are a lot of chocolate’s shop there. Other than that, Langkawi also a free taxes place, so peoples there are afford to buy chocolates.

Generally, our main customer is everyone since almost everyone in this world love chocolate. Specifically, our main customers are different depends on the types of chocolates we produce. For instance:

- Chocolate drinks = Families- Sweets = Kids- Chocolate bar = Everyone- Cooking chocolate = Chef, housewives and bakers- Cosmetic = Women and men

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3.0 INDUSTRY ANALYSIS

Industry analysis are very important to us in starting the business as for assess the influence competitors level, external opportunities and threats in the business. Industry analysis covered in four elements that are political, technology, economy and social cultural environment. Rate of purchasing are more increasing from increment of population Malaysian’s citizen that are more increasing nowadays. Besides, changing of lifestyles are brought to reach in the demand of foods that are healthy and nutritious.

In conformity with a government emphasis in healthy lifestyles, DABS Chocolate take this opportunity to sell and offer variety of chocolate design based on low fat, low calories, and non-dairy. Moreover, DABS Chocolate made chocolates in variety types such as chocolate drink, chocolate bar, cooking chocolate, sweets and cosmetic used so everyone can choose what to buy. DABS Chocolate also fulfill customer choices.

In addition, HALAL industry also gave a big opportunity in production of food materials because majority of Malaysian citizens are Muslims. Because of that, our business has a good opportunity and extensive to expand for future and to expand our business to international level. Our business’s location is also strategic.

Political environment is an environmental rules and regulation to preserve the

environment while producing goods and services for customer. It can make sure that our business will operate smoothly without intervention and misunderstanding from under sit authorities. Before open this business, we will apply for the business license. We get license from Suruhanjaya Syarikat Malaysia (SSM). SSM will help a new company to register the new business. Besides, registration of a new business has to be done within 30 days from the date of commencement of the business.

Technology deals with industrial arts, applied science, engineering processes,

inventions or methods. It is a body of knowledge applied to produce goods. Technological change takes two forms – pure intervention or creation and innovation. Our chocolates business were influenced by technological development such as information and communication technology (ICT). It was indentify as a market target. Our business use a mix of advertising, personal selling, online promotion and public relations to promote our products and services.

Facebook as our social network page to promote our product to the customers. We use this social network because nowadays facebook has many users so it’s easy to make business with it and publish in it so that all the users of facebook will know about this company’s product.• Business Cards• Brochure • Flyers

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Kuah Town is the most important town on Langkawi Island. Though it is not an actual city, local people from Langkawi refer to it as a city. Kuah is a nice and small town with a relaxed atmosphere. Langkawi Island has a duty free status. Due the high population and rapids developments, it has earned its own municipality. With the number of people who will continue rising in 2015, it could increase the number of people in the local area, thus can help the development of our company as there was an increase in the number of our customers. We have seen this area have a high potential in development of our business. Our company is targeting 50% of the population in residential area.

Besides, we always heard about recession on television, radio and newspaper. If there is recession, business activities will be slow due to low demand from consumers. Unemployment will rise and household consumption will drop as people will increase their saving as a precautionary measure to face the uncertainty of the future. In response to increasing demand from consumers, DABS Chocolate need to take remedial actions. During recession, our company will offer discounts for every pack of chocolate the customer buy. This reduction will improve the business climate as a whole, hence the economic situation ultimately.

DABS Chocolate is located at Kuah Town, Langkawi. This location is a strategic because our company surrounded by residential area, offices, school and supermarket. The social-cultural environment consists of highly related aspects, such as demographics, religion and cultural trends. There are business opportunities that exist in a society’s popular culture; business opportunities for customer and durable goods, retailing and services, leisure and entertainment.

Majority of population in Kuah Town are Malay peoples. Our target is the Malay

peoples because there are high population of Muslim in Kuah Town. Besides, it was hard for them to get a Halal product because there are less Muslim chocolate shop. Although there is a lot of competition for the chocolate industry in Kuah Town, but most chocolates does not emphasize the concept of halal and toiyibah. Employment opportunities are also increased because of population in Kuah Town are increasing.

There are 4 companies that compete with DABS Chocolate either directly or indirectly that are Dalshabet, Hellovenus Chocolate, Chocolate Haven and Dreamy Chocolate.

i) Dalshabetii) Hellovenus Chocolate iii) Chocolate Haveniv) Dreamy Chocolate

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COMPETITOR STRENGHTS WEAKNEASESS

Hellovenus Chocolate

Selling a wide variety of chocolates consisting types of flavour.

Give a good services

Varied food menu

Dalshabet Popular Variety of tastes, colours and appearance

The price are too expensive

Chocolate Haven

Have a variety of chocolates design Selling various types of chocolates including

various types of design

Still new operates

Dreamy Chocolate

Have a great partnership with other companies The largest fast food market in the world

Negative publicity

Our aim in the future chocolate business is growing with improving sales from time to time. Besides, our target market wants to develop throughout the state before 2020. In addition, we want our business to be well-known and famous throughout Malaysia. We want to recognize our name company which is ‘DABS Chocolate’ throughout Malaysia. For example, our company target to establish a branch of other shop to another place before 2015. In addition, we want to introduce our company in other countries such as Italy. We know this country was famous on making chocolates and they are very creative on making chocolate. So, our future outlook for this industry is we want to introduce our chocolates so that Malaysia will become recognizable abroad.

Before we start this business, we do analysis about the industry whether it’s growing or shrinking. We seen this business have potential to still growing and possible to have a higher demand. This is because chocolate is a business opportunity that is relatively simple to start, has high demand, and is hot right now.

Even with the tough economy, we know people nowadays love to spend money on small things that make them feel good. People buy chocolates here, chocolates there. People are getting a much higher return on investment on chocolates.

Even though chocolates are not one of life's necessities, they have become popular because they symbolize one of life's little luxuries for those of us who are on a budget. For example people can't afford to go on a big trip to China any more but they can afford a Rice Flour Cupcake with Lychee Filling, Green Tea Icing and Mandarin Orange Garnish.

There are two type of risk that our company might faced. Firstly, it was limited funding. Limited funding means that our company has limited ability to cover all the company expenses. Our company also expose to liability expenses. It means expenses incurred from coverings liability for damage to others of their property due to our company’s action.

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4.0 LOGO

4.1 company’s vision

DABS Chocolate company’s vision is to be recognized as a company that produce Halal and healthy chocolate

4.2 MISSION STATEMENT

DABS Chocolate’s mission is to be the best company that provides all types of halal chocolate all over the country. DABS Chocolate will complete in the basis of high quality products and services that will ensure superior customers satisfaction in all market where it serves. DABS Chocolate is committed to providing its customers, employees and suppliers with an atmosphere of participation that involves them in the process of continuous improvements.

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4.3 COMPANY OBJECTIVES

To achieve DABS Chocolate’s mission, which is to be the best company that provides all types of halal chocolate all over the country, we made some objectives to realise the mission.

The objectives are to attain the lowest price so that everyone can afford to buy our products and maintain the highest quality product. We also use only the finest and halal ingredients and materials to produce our product, starting with the selection of cocoa beans & ending with good quality packaging materials. It is the quality of the cocoa beans, which is used, that gives the chocolate the taste.

Other objectives are to achieve sustainable financial profitable growth, increasing value for stakeholders and expanding opportunities for our employees. We will manufacture using only the finest quality fairly traded chocolate while promoting business practices that respect the environment and dignity of others.

Last, but not least, our objective is to be a responsible company that works to serve and promote the common good.

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5.0 MANAGEMENT PLAN

Our company, DABS Chocolate is a partnership company. Partnership is a business owned by two or more persons carrying out the business with a common of sharing the profits and losses according to the agreed formula. Each partner had contributed RM 55,000 for the first capital. We also agreed to divide our profits and losses equally. DABS Chocolate’s partners are :

1) Nor Adlina binti Mohd Zainuri (General Manager)2) Nurul Syahirah binti Asrul Effendi (Financial Manager)3) Nur Hidayah binti Ardzemi (Human Resource Manager)4) Siti Balkis binti Zulkufli (Marketing Manager)

The salaries to be paid for each manager are:JOB

DESIGNATIONGROSS WAGES

(RM)

EPF CONTRIBUTION

(9%) (RM)

SOCSO CONTRIBUTIO

N(5%) (RM)

NET WAGES

(RM)

GENERAL MANAGER

10,000 900 500 8,600

FINANCIAL MANAGER

8,000 720 400 6,880

HUMAN RESOURCE MANAGER

8,500 765 425 7,310

MARKETING MANAGER

7,500 675 375 6,450

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GENERAL MANAGER

Full Name : Nor Adlina binti Mohd ZainuriAge : 28 years oldAddress : No. 70 Jalan Wira 29 Taman Perwira 42500 Telok Panglima Garang, Selangor.Academic Qualification :-Bachelor’s Degree in Business Administration-Diploma in Business Management (UiTM Kedah)-Sijil Pelajaran Malaysia and Penilaian Menengah Rendah (Sekolah Agama Menengah Tinggi Tengku Ampuan Rahimah.)Experience :She helped her parents by managing the family business for 3 years.Expertise : She is very responsible, confident and capable in managing business.

FINANCIAL MANAGER

Full Name : Nurul Syahirah binti Asrul EffendiAge : 28 years oldAddress : 1541 Bagan Jermal, 12300 Butterworth, Penang.Academic Qualification :-Bachelor’s Degree in Accountancy-Diploma in Accountancy (UiTM Kedah)-Sijil Pelajaran Malaysia and Penilaian Menengah Rendah (St. George’s Girls’ School)Experience :Worked as an Account Auditor in Shinhwa Company for almost 3 years.Expertise : She has the important qualities (analytical, communication, mathematical and organizational skills) needed for a financial manager.

HUMAN RESOURCE MANAGER

Full Name : Nur Hidayah binti ArdzemiAge: 29 years oldAddress : Kampung Masjid Mukim Sungai Laka, 06010 Changlun, KedahAcademic Qualification :-Diploma in Accountancy (UiTM Kedah)-Degree in Human Resource Management-Sijil Pelajaran Malaysia and Penilaian Menengah Rendah (SMK Changlun)Experience : Worked as a Human Resource Coordinator for 2 and a half years.Expertise :She’s able to balance the strengths and weaknesses of different options and decide the best course of action. Many of her decisions have a significant impact on workers or company.

MARKETING MANAGER

Full Name : Siti Balkis binti ZulkufliAge: 29 years oldAddress : 1097-B Kampung Padang Gelanggang, JalanSanglang, 06150 Ayer Itam, KedahAcademic Qualification :-Diploma in Accountancy (UiTM Kedah)-Bachelor’s Degree in Business Administration-Sijil Pelajaran Malaysia (Kubang Pasu Science School)-Penilaian Menengah Rendah (SMK Sanglang)Experience :Worked as a Marketing Executive in SM Entertainment for 2 years.Expertise :She has knowledge of a wide range of marketing techniques and concepts.

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ORGANIZATIONAL STRUCTURE

General Manager General managers are often the highest-level employees in a business, and their authority is sometimes exceeded only by chief executive officers. So, their most necessary requirement is leadership. They must be able to coordinate resources, including money, time and people, and to make decisions by assessing different options. They often juggle several tasks at the same time, and must be able to complete them on schedule. Interpersonal skills are important because they interact with employees, vendors and customers. Finally, they must be able to organize and direct business operations and to communicate their goals, issues and policies clearly and persuasively.

Human Resource Manager

Human Resource Managers may have responsibility for workforce planning or work for one or more directorates (for example surgery, day care or accident and emergency) where they will provide Human Resource support and advice to the general manager responsible for that directorate. This might involve advising on the redeployment of staff from a ward that is closing or advertising strategies for the recruitment of new staff. HR managers may have a responsibility for a particular group of staff such as all medical staff working within an NHS trust.

Finance ManagerFinancial managers are responsible for the financial health of an organization. They produce financial reports, direct investment activities, and develop strategies and plans for the long-term financial goals of their organization.Financial managers typically do the following:

Prepare financial statements, business activity reports, and forecasts Monitor financial details to ensure that legal requirements are met Supervise employees who do financial reporting and budgeting Review company financial reports and seek ways to reduce costs Analyze market trends to find opportunities for expansion or for acquiring other companies Help management make financial decisions

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General Manager-Nor Adlina binti Mohd Zainuri-

Finance Manager-Nurul Syahirah binti

Asrul Effendi-

Human Resource Manager

-Nur Hidayah binti Ardzemi-

Marketing Manager-Siti Balkis binti

Zulkufli-

Marketing ManagerHuman resources managers typically do the following:

Plan and coordinate an organization’s workforce to best use employees’ talents Link an organization’s management with its employees by handling questions,

administering employee services, and resolving work-related problems Advise managers on organizational policies, such as equal employment opportunity and

sexual harassment Coordinate and supervise the work of specialists and support staff Oversee an organization’s recruitment, interview, selection, and hiring processes Handle staffing issues, such as mediating disputes, firing employees, and directing

disciplinary procedures

CORPORATE SOCIAL RESPONSIBILITYCorporate Social Responsibility (CSR) is a process with the aim to embrace responsibility for the company's actions and encourage a positive impact through its activities on the environment, consumers, employees, communities and stakeholders, apart from maximizing profit. It applies to all business entity. With social responsibility, business can win trust and respect from employees, customers and societies.Below are our company’s activities which applies the concept of Corporate Social Responsibility :

1) Giving RM20 voucher to the customer who bought our products more than RM60.2) Every customer who joined our membership club will get free chocolate bar.3) Donate RM 50000 to the orphanage every year to support their live.

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6.0 PRODUCTS AND PRODUCTION

Our DABS Chocolate are produce by following steps:

Step 1: Roasting and Winnowing the Cocoa

The first thing that chocolate manufacturers do with cocoa beans is roast them. This develops the colour and flavour of the beans into what our modern palates expect from fine chocolate. The outer shell of the beans is removed, and the inner cocoa bean meat is broken into small pieces called "cocoa nibs."

The roasting process makes the shells of the cocoa brittle, and cocoa nibs pass through a series of sieves, which strain and sort the nibs according to size in a process called "winnowing"

Step 2: Grinding the Cocoa Nibs

Grinding is the process by which cocoa nibs are ground into " cocoa liquor", which is also known as unsweetened chocolate or cocoa mass. The grinding process generates heat and the dry granular consistency of the cocoa nib is then turned into a liquid as the high amount of fat contained in the nib melts. The cocoa liquor is mixed with cocoa butter and sugar. In the case of milk chocolate, fresh, sweetened condensed or roller-dry low-heat powdered whole milk is added, depending on the individual manufacturer's formula and manufacturing methods.

Step 3: Blending Cocoa liquor and molding Chocolate

After the mixing process, the blend is further refined to bring the particle size of the added milk and sugar down to the desired fineness. The Cocoa powder or 'mass' is blended back with the butter and liquor in varying quantities to make different types of chocolate or couverture. The basic blends with ingredients roughly in order of highest quantity first are as follows:

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M ilk Chocolate - sugar, milk or milk powder, cocoa powder, cocoa liquor, cocoa butter, Lethicin and Vanilla.

White Chocolate- sugar, milk or milk powder, cocoa liquor, cocoa butter, Lethicin and Vanilla.

Plain Dark Chocolate - cocoa powder, cocoa liquor, cocoa butter, sugar, Lethicin and Vanilla.

After blending is complete, molding is the final procedure for chocolate processing. This step allows cocoa liquor to cool and harden into different shapes depending on the mold. Finally the chocolate is packaged and distributed around the world.

As we compare our company product with some other company’s product, the chocolate may seem to be same as other chocolates existing in the market but it has a distinct taste of its own and also the main difference is the marketing strategy and the profit margin ensured. As we know if strong competitors are already exist in the market, it gets really very tough to enter into the market. Instead of all these if we give value for money product to the customers, we can definitely compete with the competitor’s and can draw the positive attitude of the customer towards the product.

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7.0 MARKETING

TARGET MARKET

Through the research that has been make, an effective performance of business operation is to make sure the customers are satisfied with products or service.

Our target market is the younger generation, children and also middle age groups who like chocolate.

Age : (5-18) (19-30) Gender: (boys and girls) Chocolate Bar,Sweets, Chocolate Drinks (women) Chocolate Bar, Chocolate Drinks, Cooking Chocolate,Cosmetic ChocolateIncome : ( RM 1400- RM 5600 or above)

Interest : Female

PRODUCT CHARACTERISTICS

Market research carried out among chocolate consumers found that consumers associated a unique intimacy with dark chocolate. Popularity of the product in market testing was attributed to several key features including flavour, sweetness, a creamy aftertaste and a melt-in-your-mouth texture. These identified features would later be incorporated into the product’s brand image and advertising.

Legal Description: DABS Chocolate

Ingredients: Full cream Milk, sugar, Cocoa Butter, Cocoa Mass, Milk Solids, Emulsifies (Soy Lecithin, 476), Flavours.

Milk Chocolate contains Cocoa Solids 26%, Milk Solids 28%

Allegen statement: Contains Milk and soy, may contain traces of wheat, Egg, Peanuts and Tree Nuts.

Nutritional information is applicable to the 220 g DABS Chocolate block. Also available in 135g, 350g and 500g sizes.

PRICING

Our company provides better quality of chocolate at competitive prices. DABS Chocolate is cheaper than Dalshabet which is an added benefit to the company. The prices of each DABS chocolate depends on the types of chocolate and flavor. We use natural flavour that will satisfy our customers.

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Types of Chocolate Price Of DABS Chocolate Price of Dalshabet

Chocolate Drinks RM 15.00 per each RM 20.00 per each

Sweets RM 1.30 per each RM 1.50 per each

Chocolate Bar Big: RM 7.50 per each Medium: RM 5.00 per

each Small: RM 3.50 per

each

Big: RM 7.80 per each

Medium: RM 4.80 per each

Small: RM 3.00 per each

Cooking Chocolate

RM 17.00 per each RM 20.00 per each

Cosmetic Chocolate RM 35.00 per each RM 40.00 per each

DISTRIBUTION

Because our business is providing chocolates to customers, that means we should make easy to our customers to get our products. Our products will be sold through retail outlets. Our distribution strategy is follow:

We manufacture and then sell through our chocolate shop.

PROMOTION

This is vital part of our marketing strategy. It is important to us make known to the customer about our services. Therefore, we plan to introduce our business through the:-

Launching: On the first day operation,we give trial and sampling chocolate. Pamphlet: Distribute to our customer, it tells more about services offered like place

where sell our chocolate, types of chocolate and other services. Business Billboard: To promote mechandise, make locations premises known by the

public. Advertise: On television, newspaper and popular magazine with large Malaysian

female audience.

8.0 FINANCIAL PLAN

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Manufacturing

Distributor Retailer Customer

Manufacturing Retailer Customer

Sales Forecasts and Income Statements for a three-year-period.

  PARTICULAR 2010 2011 2012         CAPITAL:          SYAHIRAH   95 000 100 000 110 000  ADLINA   90 000 100 000 100 000  HIDAYAH   95 000 105 000 105 000  BALKIS   90 000 103 000 150 000WATER AND ELECTRIC   14 200 15 000 15 500ADVERTISING EXPENSES   5 400 5 600 6 000PURCHASES   178 450 180 000 200 000SALES   267 700 300 000 350 000LAND AND BUILDING   450 000 450 000 450 000MACHINERY AND FACTORY 100 000 100 000 100 000MOTOR VEHICLE   98 000 98 000 98 000ACCUMULATED DEPRECIATION:        LAND AND BUILDING 22 500 45 000 67 500

 MACHINERY AND FACTORY 5 000 10 000 15 000

  MOTOR VEHICLE 4 900 9 800 14 700RENT   3 500 3 500 3 500GENERAL EXPENSES   4 750 5 000 5 500SALARIES AND WAGES   60 000 60 000 75 000INVESTMENT BANK WEEN 40 000   50 000CARRIAGE INWARD   7 400 8 000 8 350CARRIAGE OUTWARD   5 850 6 000 6 550DEBTORS   20 750 25 000 30 000CREDITOR   39 030 40 500 45 300BANK BALANCE     22 570 30 780RETURN INWARDS   1 200 1 450 1 600RETURN OUTWARDS   880 1 000 1 300BAD DEBTS   8 740 9 000 9 050DISCOUNT ALLOWED   5 870 6 000 6 550DISCOUNT RECEIVED   9 770 10 000 11 500OPENING STOCK   25 750 27 550 35 000CLOSING STOCK   52 780 58 270 65 800DRAWING:          SYAHIRAH   30 640   35 000  BALKIS     29 000 33 000  ADLINA   32 000   36 800  HIDAYAH     30 000 35 400         

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   1, 865 060 1, 964 240 2, 307 680

             

Market Risk

Current market conditions and trends pose a risk to new businesses. According to an article on Inc.com, “if industry trends are moving away from your product or service or if potential customers are already locked up by competitors, it will be difficult to gain customer momentum.” Market can affect new businesses depending on the nature and location of the business, prospective competition and product pricing. Markets that are overly saturated with the same products and services can be detrimental to a new business’ ability to gain significant market share.

Business owners can effectively manage market risk by performing a market analysis, which helps determine the market potential for their particular product or service. A marketing plan can help define marketing areas as well as uncover customer needs. Properly identifying market risk is necessary to manage and/or avoid the risk all together.

Financial Risk

The financial standing of a business can often make or break a company’s ability to succeed. New businesses face significant financial risks. New business owners often fail to plan financial projections or create working budgets. It is necessary for new businesses to determine if their product or service is strong enough to support the financial obligations of the business.

A lack of startup funds poses a considerable threat to new businesses. Sufficient capital is necessary to pay for the owner’s living expenses until the business turns a profit. In addition, most businesses need inventory, equipment, office supplies and marketing materials to run effectively. Entrepreneurs who are unable to secure financing often dip into personal savings or overextend credit cards to fund their new business venture. Personal financial success is often tied to the success of the new business. If the business does not succeed, a new business owner could possibly face financial ruin.

Management Risk

The organizational structure of a new business, or lack thereof, is another risk in starting a new business. New business owners with little or no management experience face significant challenges in running a successful company. Entrepreneurs who hire inept managers run the risk of hurting important business functions as well as the overall bottom line of the company. Managers are often charged with overseeing the day-to-day operations of a company. Ineffective management can have an adverse effect on sales efficiency, quality control and customer service.

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