Deragona Enterprise / Nur Fatihah Yusri ... [et al.]

Deragona Enterprise is a company that focuses on food production and is located in Krubong, Melaka. We discovered two competitors, Neo-I Dragon Fruit Jam and Neknor Jam, who compete for market share. The price of dragon fruit jam was similarly decided using cost-based pricing. The retail price per bottle is RM 15.6647. Our dragon fruit jam sales have greatly improved and increased as a result of the marketing techniques we implemented, such as advertising. Chapter 3 shows the process chart, operational layout, and the bill of materials which is the cost for a 1 jar of red dragon fruit jam is RM 8.7026. The projection schedule of materials will be increased by 10% after year one of production. The total operating budget including operation equipment, raw materials, and other equipment is RM 30,576.99. Chapter 4 contains the business logo and description of the logo and also organizational chart that shows our position, tasks and responsibilities. This chapter shows the schedule of the remuneration for our employees including the calculation of SOCSO and EPF total to rm10,731. We also list the expenses of office equipment, furniture and fittings amounting to rm2,626.03 and this chapter ends with the total budget used for this chapter which is rm21,496.63. Based on chapter 5 which is cash flow, it shows that we do not face any loss or deficit per month, in fact we receive a profit of RM 4761 per month, with dragon fruit jam sales of RM 45,564 per month and total sales in the first year is RM 546,764. Unfortunately, in the next year and the third year, we experienced a deterioration in sales from 21% to 11% which affected profits each year.