Business plan for La crème Glacee


Executive summary

La crème Glacee was established on January of 1999. It develops and operate as a licensed ice cream product in all local hypermarkets like Tesco, Giant, Mydin, and Aeon. These markets were chosen as they are situated in very central areas of the city and sub-city, close to many freeways and access roads and therefore serve many communities as well as attract persons from all over. Our company’s mission is to serve the finest quality stevia based ice cream. We will sell and market a variety of ice cream with multiple natural flavors which easily be tailored to suit individual businesses taste and preferences by using Stevia Sugar and will be served in cones and packages. The raw materials will be purchased from a quality local vendor in bulk and the natural sweetener (Stevia sugar) will be sourced from a local supplier to ensure the quality of the ingredient.

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Our company’s initial offerings will be a mixture of rich, crunchy and sweet ice cream in a selection of sizes from small to big. Through a selective marketing based on 4P’s, we intend to create loyal customers with a prestigious offering. Prices of our ice cream range from RM 3- RM 28. Target market is segmented as demographic, geographic and psychographic segmentation. Main customers would be all range age ones. As far as market research to date, La crème Glacee will have its first move, as our product is first in the market which uses Stevia sugar as the sweetener in the ice cream. Hence, our ice cream will be first of its kind.

Business Plan Summary:

The business:

La crème Glacee (formally known as De Loux ice cream) was founded by a group of friends, from different background in the year 2002. On the 12th April of that year, the name was changed to La crème Glacee. At that time, we existed as an independent friends- business. The idea was inspired by the declining health rate among Malaysian. As researches, we made Stevia as our prime subject and improving the nation’s health. It serves as a substitute for sugar. We decided on to take up the challenge from dreaming to making it to a realistic dream. Stevia gave a platform to expand our ideas to business plan. It allows us to still enjoy the quality of the food meanwhile the sugar content in deserts was substituted.

This gives the customers (especially the health conscious ones) to buy our product with no sense of fear or concern when it comes to their diet. It is healthy, satisfying and affordable. Furthermore, La crème Glacee runs in the form of general partnership within the CEO and Financial Official. This makes the start-up of our company easier because each of the other members pools their skills and abilities in different sectors of the company. Besides, this partnership also enriches the resources to run this business due to broad social and professional network of each member.

The Economic of Business

La crème Glacee’s variable costs include the ingredients such as the raw material, Ice cream packaging and petrol fee while the fixed costs are rental fee, with the transportation fee, monthly advertisement, insurance and salary or pay check for the employees. Next, our start-up costs will be spent on the fees for business licenses, permits, certificates and legal expenses. Besides that, equipment costs, opening Inventory (product & paper supplies), machinery appliances will also a part of the start-up costs.

Operation Plan

Our Headquarters’ will be located at Gombak. It is a busy and rapidly developed downtown commercial area due to its location at the centre of the district. We set Gombak as our company’s location is primarily due to the easy access on the transportation. The distribution of our ice cream to all over local market is easier, as we are located in the city centre. Access like highways nearby, hypermarkets close to each other, makes it easier to transport our product to the designated place.

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Our company leases some space where the production of ice cream and cone is being held. This space is occupied with different types of machines, freezer, and storage place. Most of the equipment we are currently using are second-hands’, bought by using personal funds. Besides that, 2 out of 6 lorries are also bought with discounted price based on the fund we had. As time being, La crème Glacee uses second hand equipment’s, because the capitals for the beginning stage was not enough for purchasing the whole new sets and this is also to minimize the possible debt or fund to be used up.

Market Analysis

Our local has a median annual household income of RM 300k per month since 1999, where this phase tells us that we are situated in a relatively educated, affluent area, in a destination area of town. Our main segmentation bases for dividing our market are demographic psychographic and geographical segmentation. On demographic segmentation, we are looking at gender, age and family. Gender wise we will aggressively target young women, who tend to be more brand loyal in terms of food choices, and often turn to indulgence foods in times of stress or celebration.

As for the competitors, currently there are no any direct competitors, as we have the first move, where none of the Ice cream companies uses Stevia sugar in Malaysia. Maybe in the future, foreign companies like Luv Ice cream company may expand their business to Malaysia, where they will be our company’s’ biggest competitor. Indirect competitors are companies like Nestle based items, frozen desserts and Walls. They have national and regional brand recognition in almost every market and have been in the market for a long time.

Nestle product offers a variety of items on market, where customers are given many option to choose about. They are well known and the prices are reasonable as it corresponds to their quality of the product. Next, customers may have more tendencies to go for frozen yogurts, as their products are famous on dieting list. They offer variety of flavours which comes in of different sizes and shapes.

Target market:

The geographical target market includes all local markets and conventions centers in major cities in Malaysia. We will distribute our product to the target market by means of the delivery vehicle purchased. The ice cream will be sold directly from our company to the local hypermarkets. Next for promotion, it mainly includes advertising and sales promotion. We will use broadcast media and print media. Corporation with promotional application such as Groupon also includes in our marketing plan.

For age and family, La crème Glacee will target the low-to-mid income consumers who want to enjoy high quality ice cream for moderate prices. The potential customers would be in the age group of 13- 30 years old citizens. Others would be first family. These are the grown children of the baby boomer population. Geographic segmentation would be, our ice creams are distributed all over the local market, where customers are always present. Psychographic segmentation would be lifestyles of the current generation.

Marketing Plan

La crème Glacee uses the 4P’s strategic on marketing, which are Place, Product, Promotion and Price. As for the core product, we sell Stevia based ice. Actual product is because of it nutritious value with no calories and addition of natural sweetener. La crème Glacec ice cream is currently available in three varieties of flavour, which are vanilla, chocolate and strawberry. Our ice cream is made from fresh milk, ice cream mix, Stevia sugar and a few additional ingredients that are used for flavouring. We buy the raw materials from our suppliers. The ice cream will be packaged in 11” x 12” x 7”. Each pail will have a label listing the company name, the net quantity in the pail, expiry date, healthy tips on stevia and the company’s logo. Nutritional information will be provided on a hand out sheet

Furthermore, for the pricing, we use differentiation strategy. The price varies as the sizes of the ice cream. Besides, differentiation strategy, the prices of our ice-cream product are also determined by using the formula stated below,

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The reasons for this formula are that the business aim is to fulfill the customers’ satisfaction and at the same time ensure that our business can maintain profits. The small pain of ice cream, which contains 2Liter of ice cream is sold for RM 12, medium pail of 5L for RM 18 and the big pail for Rm 25 for 11L. For cone ice cream it would be RM 3- 5 ringgit, based on the toppings of the ice cream.

Design and Development

La crème Glaceem has been registered under Suruhanjaya Syarikat Malaysia in order to obtain the business license and the certificate of registration of food and brevages premises. As for now, we officially obtained the SME certification and SIRIM certification. We also managed to receive Food Safety Certification from the Minestry of Health. This gives a confirmation processes of our product, is safe and clean under regulations such as Food Act 1983 and Food Hygiene Regulations 2009.

La crème Glacee is still awaiting on the approval of Halal Certificate as it is still pending for the approval from Department of Islamic Development in Malaysia (JAKIM). As one of the challenges, we predict certain people may not purchase our product due to the ongoing process of waiting on the yet-to-approve by JAKIM on the halal status. In an addition, another risk would the losses made from not selling the desired number of ice cream due to avoidation from customers on the absents of the mentioned above approval.

The future:

Mission Statement:

La crème Glacee’s mission is to serve the finest quality stevia based ice cream with a guarantee to consolidate wholesome, common ingredients and pushing business polishes that admiration the earth, environment and human well-being. Besides that, we ought to seek out and respond to the need of our customers. As problems arise among society, especially on this rapid technology era, people tend to be pickier one the eatable items due to health and personal issues and many are moving to healthier alternatives. Next, poor health rate among Malaysian were one of our company’s concern as the charts on diabetes level hikes up upon danger level. As a solution La crème Glacee offers nutritious, low fat with zero calories ice cream. As a substitute to sugar, our company uses Stevia sugar, which acts as a natural sweetener and it is 200 times sweeter than sugar of same concentration.

Financial Projection

In developing La Crème Glace, the initial finance is obtained by personal funds with the sweat equity. Founders have agreed to invest their own money to develop La Crème Glacee Company. Founders are also using friends and family funds as other fund resources to minimize the debt. Bootstrapping is also considered as one of La Crème Glace financial resource. Instead of buying new ice cream machines, La Crème Glace bought second hand ice cream machine but of course in good quality and also uses recycled material for advertising purposes.

Furthermore, as we are eager to expand our company in the future, we are searching for investors to invest funds for La Crème Glacee Company and that funds would most be used for development of this company such as build La Crème Glace Shop/ rent a place in a Mall, expanding of branches around Klang Valley area, buy new ice cream machine for a better quality of ice cream produced and to come up with more flavours.

First Year Income Statement

La Crème Glacee

Income Statement 1999


1999 (RYM)

Product sales






Total Revenues


Cost of Goods Sold


Gross Profit


Income statement 2013



Product sales






Operating Expenses

Advertising and Marketing Fee






Licenses and Permits




Income Tax




Total Expenses


Net Profit



On 1 January 2012, Malaysia turned into one of the most recent countries on the planet and the fourth ASEAN country (after Indonesia, Thailand and Singapore) to acquaint particular principles with legislate competition and to guarantee reasonable business play through the Competition Act 2010 (the "Demonstration"). The Act takes after the Prime Minister's uncovering of the New Economic Model which expects to twofold Malaysia's for every capita wage by 2020 by changing the Malaysian economy through eight Strategic Reform Initiatives (Sris) which incorporate a system of liberalization and deregulation to push a competitive residential economy. The Malaysian Competition Commission (Mycc) which is under the domain of the Ministry of Domestic Trade, Cooperatives and Consumerism ("MDTCC") is an autonomous body, which was secured to uphold the Act. Its primary part is to ensure the competitive procedure for the profit of organizations, shoppers and the economy. Mycc is led by Tan Sri Dato' Seri Siti Norma Yaakob, a previous Chief Judge of Malaya. Its capacities will be examined in more noteworthy subtle elements underneath.

The Malaysia Competition Commission (Mycc) is an autonomous body made under the Competition Commission Act 2010 to uphold the Competition Act 2010. Its principle part is to secure the focused procedure for the profit of organizations, purchasers and the economy. The Competition Commission Act 2010 enables the Malaysia Competition Commission (Mycc) to complete capacities, for example, actualize and authorize the procurements of the Competition Act 2010, issue rules in connection to the execution and implementation of the opposition laws, go about as supporter for rivalry matters; do general studies in connection to issues joined with rivalry in the Malaysian economy or specific segments of the Malaysian economy; advise and instruct people in general in regards to the routes in which rivalry may profit shoppers in, and the economy of, Malaysia.


In the wake of examining the investigation of … giga… … ., we found that the organization has mitigated the encroachments of section 4(1) and 10(a) of the opposition demonstration 2010, whereby the organization had brought about an impact of dispossessing clients to rivalry of the endeavor. Thus the Mycc has chosen to bring Section 43 of the opposition Act 2010 into thought whereby the organization ,,,,, needs to quit including methods or laws which henceforth will keep the goals of Mycc from confine or contort rivalries in the procurement of the administrations.

The Mycc has chosen to distribute its rules on tolerance administration and budgetary punishments, which is focused around section 41. The destinations are to permit the Mycc to surrender a diminishment of to greatest 100% of any punishments that would generally be forced on encroaching ventures. This Mycc tolerance administration is to help endeavors that are included in cartel exercises to approach to Mycc with confirmation in such exercises. The investigation of these rules is so as to empower from either safety from or a lessening in monetary punishments in return for collaboration and full revelation of the cartel. The rules on monetary punishments is focused around section 17 of the opposition commission act and section 40(1) of the demonstration, which great the Mycc wide powers to complete the execution of its capacities under the demonstration and a particular force to force a budgetary punishment for any encroachment of the demonstration. However the rules are not a substitute for the demonstration or any regulations issued up to this point, All ventures ought to attempt to have rivalry consistence manuals and preparing for all their workers at all levels, including the directorate.

There is a case in regards to Mycc, whereby transport tolls must be mulled over and chose freely and transport admission structures can't be altered together. This is on account of as indicated by investigation, the target is that, transport passages are focused around one's individual estimation of working cost instead of to subscribe to a settled admission structure. On the other hand, price altering conduct is against section 4 of the opposition Act 2010. What's more, cartel-like action is a genuine repudiation of the demonstration, this is on account of when the price is expanded it is not an against competitve in nature, subsequently if the increments are an aftereffect of intrigue through price altering understandings by any gatherings of venders, suppliers or manufacturers.


The Mycc fundamental destinations of the Mycc are to secure the center system for the benefit of associations, buyers and the economy. Notwithstanding, the structure of the mycc for the eniency and administration and budgetary penalties, under section 41, it helps the mycc to concede a decrease of up to greatest of 100% of any penalties that could overall be forced on encroaching endeavors. In the logistics office it happened that one of the contender grievance to the mycc consequently an examination happened whereby the two undertakings should don't result in any twist rivalry and confinement against rivalry. That is, rivals in the logistic and shipment services have admittance to clients while clients will likewise remained to increase from having all the more contending service suppliers to look over. Also, the Mycc, ask the transport administrators to freely to settle on their own transport passages, and don't alter transport passage structures together. That is, each one transport administrators need to alter their price for transport passage this is on account of the estimation of working expenses are constantly not the same as one another. However in the event that the venture is discovered liable of not complying with the demonstration, consequently the mycc may force a monetary punishment of up to 10% of the overall turnover of the endeavor over the time of the encroachment.

Mycc issues proposed break measures On ice manufacturers

Mycc issued proposed Interim Measures under Section 35 of the Competition Act 2010 against the 26 tube ice makers on a conceivable encroachment of 4(2)(a) of the Competition Act. The Mycc has sensible grounds to accept that the 26 ice anufactures' aggregate choice to build the cost of consumable tube ice by Rm0.50 for every sack and the cost of piece ice by Rm2.50 for every enormous square viable from first January 2014, has the impact of altogether anticipating, confining or contorting rivalry in any business sector for ice in Peninsular Malaysia. As accommodated under Section 35, with the end goal of averting genuine and unsalvageable harm, monetary or overall, and to secure the general population engage, the Mycc has issued proposed Interim Measures to each of the 26 ice makers to cease from acting as per their affirmation made on December 24, 2013 to all things considered raise costs.

Their aggregate activity to alter costs can be considered as a demonstration by a cartel and has negative effect on all shoppers of ice incorporating those in the nourishment and refreshment and fish-taking care of businesses. The Mycc has served notices to the 26 ice producers, and has provided for them a time of seven (7) working days to make composed representations.