SIKUKU SUPER HARDWARE

TITLE: BUSINESS PLAN.

COURSE CODE: 1704/206

CENTRE CODE: 5741030

NAME OF PRESENTER: PETER WEKESA SIKUKU

INDEX NUMBER: 5741030020

PRESENTED TO: THE KENYA NATIONAL EXAMINATIONS COUNCIL IN

PARTIAL FULFILLMENT FOR THE AWARD OF A

CERTIFICATE IN BUILDING CONSTRUCTION

TECHNOLOGY.

SUPERVISOR: MADAM MILDRED MUKHEBI

CENTRE NAME: KIMININI TECHNICAL AND VOCATIONAL COLLEGE

DATE PRESENTED: NOVEMBER SERIES 2024

1
 DECLARATION
I PETER WEKESA SIKUKU , declare that this work is my own original work and
that it has not been presented to any other institution of higher learning for a similar
or any other award.

NAME: PETER WEKESA SIKUKU

SIGN --------------------------

DATE -------------------------

This business plan has been submitted to The Kenya National Examinations Council with my
permission as the supervisor.

SUPERVISOR’S NAME: MADAM MILDRED MUKHEBI

SIGN ----------------------------

DATE ----------------------------

i
 ACKNOWLEDGEMENT
I would like to express my truthful gratitude to my supervisor, Madam Mildred Mukhebi for
the support, professional advice and guidance since the proposal writing to completion
of the work. I would also like to express my gratitude to the Almighty God for the
wellness, bravery and support in everything until the winding up of this work . My
sincere thanks go to my family for their prayers, encouragement and support both financially
and material support.

Special thanks go to my classmates, friends and other Kiminini Technical and vocational
college trainees for their support in one way or another.

Unique thanks go to my lovely mother for her unending support and prayers for the
completion of this work.

ii
 DEDICATION
I dedicate this work to all academicians, policy makers and other stakeholders in the
academic world. I also dedicate this work to my lovely parents Mr.Wekesa Ibose and Mrs.
Esther Wekesa.

iii
Table of Contents
DECLARATION....................................................................................................................i

ACKNOWLEDGEMENT.....................................................................................................ii

DEDICATION......................................................................................................................iii

EXUCUTIVE SUMMARY.................................................................................................vii

CHAPTER ONE....................................................................................................................1

1.0: BUSINESS NAME.........................................................................................................................1

1.1: BUSINESS LOCATION AND ADDRESS.............................................................................................1
1.3 CAPITAL ACQUIZITION.....................................................................................................................2
1.4: FORMS OF BUSINESS OWNERSHIP................................................................................................2
1.4.1 ADVANTAGE OF A SOLE PROPRIATORSHIP...................................................................................2
1.4.2 DISADVANTAGE OF A SOLE PROPRIATORSHIP..............................................................................3
1.5: TYPE OF BUSINESS SERVICES.........................................................................................................3
1.6: PRODUCTS AND SERVICES............................................................................................................3
1.7 INDUSTRY.......................................................................................................................................4
1.8: JUSTIFICATION OF OPPORTUNITY.................................................................................................4
1.9 GOALS OF THE BUSINESS.................................................................................................................4
1.9.1 Short term goals...........................................................................................................................5
1.9.2 Long term goals............................................................................................................................5
1.10 ENTRY AND GROWTH STRATEGIES................................................................................................5
1.10.1 ENTRY STARTEGIES.....................................................................................................................5
1.10.2 GROWTH STRATEGIES.................................................................................................................6
CHAPTER TWO...................................................................................................................7

2.0: MARKETING PLAN........................................................................................................................7

2.1 CUSTOMERS.....................................................................................................................................7
2.2: COMPETITION................................................................................................................................8
2.2.1 Major competitors........................................................................................................................8
2.2.2 Minor............................................................................................................................................8
2.3: MARKET SHARE...........................................................................................................................10

iv
2.4 SWOT ANALYSIS TABLE..................................................................................................................11
2.5: METHODS ADVERTISEMENT AND PROMOTION.........................................................................12
2.5.1 ADVERTISEMENT........................................................................................................................12
2.5.2 PROMOTION...............................................................................................................................13
2.6 SALES TASTICS/STRATEGY..............................................................................................................13
2.7: PRICING STRATEGY......................................................................................................................14
2.8: DISTRIBUTION STRATEGY............................................................................................................15
CHAPTER THREE..............................................................................................................16

3.0: ORGANIZATION PLAN.................................................................................................................16

3.1: MANAGEMENT AND ORGANIZATION PLAN..................................................................................16
3.2 MANAGERS AND THEIR QUALIFICATIONS......................................................................................16
3.3 PERSONNEL: NUMBERS AND QUALIFICATION...............................................................................19
3.4 RECRUITMENT TRAINING AND PROMOTION.............................................................................20
3.4.1 RECRUITMENT............................................................................................................................20
3.4.2 PROMOTION...............................................................................................................................20
3.5: REMUNERATION AND INCENTIVES.............................................................................................20
3.6: POLICY AND REGULATIONS AFFECTING BUSINESS......................................................................21
3.6.1 LICENSE.......................................................................................................................................21
3.6.2 PERMIT.......................................................................................................................................21
3.7: BUSINESS SUPPORT SERVICES.....................................................................................................21
CHAPTER FOUR................................................................................................................22

4.0 OPERATION PLAN..........................................................................................................................22

4.1 BUSINESS LAY OUT.........................................................................................................................22
4.2 PRODUCTION PROCESS................................................................................................................23
The business will sell its goods directly to the customers who shall be paying by cash or by mobile
transfers. It will also sell its goods on credit terms to some retailers..................................................23
4.3 PRODUCTION OR SERVICE PROCESS STARTEGY.............................................................................23
4.4PRODUCT OR SERVICES DESIGNED AND DEVELOPMENT................................................................23
4.2 PRODUCTION OR OPERATIONAL FACILITIES AND CAPACITY.....................25

4.5.1 INTERNAL FACTORS....................................................................................................................26

4.5.2 EXTERNAL FACTORS....................................................................................................................27
CHAPTER 5.........................................................................................................................28

5.0 FINANCIAL PLAN............................................................................................................................28

v
5.1 pre-operational expenses..............................................................................................................28
5.2 Working capital..............................................................................................................................28
5.3 Cash flow projections Year one..................................................................................29

5.3: PREPERATION OF CASH FLOW STATEMENT...........................................................................30

5.3.1: CASH FLOW STATEMENT FOR YEAR 2024.................................................................................30
5.3.2: CASH FLOW STATEMENT FOR YEAR 2025..............................................................................31
5.3.3: CASH FLOW STATEMENT FOR YEAR 2026.............................................................................32
5.4: PREPERATION OF PROFORMA INCOME STATEMENT AND BALANCE SHEET...............................34
5.4.1: PROJECTED INCOME STATEMENT............................................................................................34
5.4.1: Balance Sheet For Year One.....................................................................................................35
5.4.2: Proforma Income Statement for Year Two.......................................................................36
5.4.2: Balance Sheet For Year Two.....................................................................................................37
5.4.3: Proforma Income Statement for Year Three............................................................................38
5.4.3: Balance sheet for year three...................................................................................................39
5.5: CALCULATION OF BREAK-EVEN POINT........................................................................................40
5.5.1: Break Even Analysis for year one.............................................................................................40
5.5.2: Break Even Analysis for Year Two...........................................................................................41
Fixed cost Ksh................................................................41
5.5.3: Break Even Analysis for Year three..........................................................................................42
APPENDIX I WORK PLAN......................................................................................................................44
APPENDIX II.........................................................................................................................................45
Appendix 111.......................................................................................................................................46
BUSINESS MAP....................................................................................................................................46
Appendix IV.........................................................................................................................................47
LOGO...................................................................................................................................................47

vi
 EXUCUTIVE SUMMARY
This work is organized in five chapters followed by references and appendices. The details
of each chapter is described as follow.

Business Description

Chapter one presents the introductory part which, among others include business description
which describes the business name, location and address, the form and type of business,
goods and services to be offered by the business, justification of opportunity, the industry
where the business will operate, long and short-term goals of the business and entry and
growth in the market.

Marketing plan

Chapter two presents the marketing plan of the business. It highlights the type of customers
the business will have, the market shares of the business and competition. It also describes
the methods of advertisement and promotion that will be adopted by the business, the pricing
methods to be adopted and the distribution channels that will be used by the business.

Organization and management plan

Chapter three of this work describe the organization and management plan of the business. It
highlights the key personnel and other personnel who will aid in the management of the
business. The organizational chart of the business is also described in this chapter. Methods
of recruitment, training and promotion which will be used by the business is also described.
this chapter also describes the remuneration and incentives of the employees. It also
describes the license and permit to be used during operation and the support services to be
used by the business.

Operational and production plan

Chapter four presents the operational and production plan of the business. it describes the
working hour schedule of the business, goods and services to be offered, the production
facilities and their capacities, production process and the regulations affecting the operations
of the business.

vii
Financial plan

Chapter five describes the financial plan of the business. Under this chapter, the pre-
operational expenses are described. Working capital is also shown in this chapter. It also
shows the cash flow projections of the business and the proforma income statement and the
balance sheet for the three financial years. This chapter also shows the break-even analysis
and financial ratios of the business for the three years. Desired financing and the proposed
capitation are also captured in this chapter.

viii
 CHAPTER ONE

1.0: BUSINESS NAME

The business will be called Sikuku Super Hardware. The word “Sikuku” is a Bukusu word
meaning the great day. The business will be given that name since it will offer many
goods which will be used specifically for blessing purposes. The business name is easily
pronounced by the customers. The business name will attract more customers because of
unique name in that place and also the name is known by the customers who were around as
the owner’s nickname since she was young. It will be located at Trans-Nzoia county and it
will have a startup capital of KS 900,000

1.1: BUSINESS LOCATION AND ADDRESS

The business will be located along the Bungoma Kitale road, opposite total petrol station at
Kiminini town in trans-Nzoia county. It will be located there due to good road conditions in
the area, good communication that will be facilitate easy smooth running of the business,
availability of financial institutions, nearness to the market and availability of security
services in the area.

Sikuku Super Hardware

P.O. BOX 198-30200 Kitale

Email: [email protected]

Face book: Sikuku Super Hardware

Phone: 0790389494

1
 1.2 OWNERS BACKGROUND

The owner of the business peter wekesa sikuku , born in the year 2000.

He attended the following schools.

Safina ACK Primary School (K.C.P.E); 2010 – 2018

Muliro Secondary School (K.C.S.E); 2019-2022

Kiminini technical and vocational college (2022)

1.3 CAPITAL ACQUIZITION

The entrepreneur will obtain the capital from the following sources

S/n METHODS AMOUNT

1. Loans from KCB Bank 300,000
2. Personal Savings 200,000
3. Family contributions 200,000
4. Donations 400,000
Total 900,000

1.4: FORMS OF BUSINESS OWNERSHIP

The business will be a sole proprietorship form of business.

1.4.1 ADVANTAGE OF A SOLE PROPRIATORSHIP

 faster decision making
 few legal formalities
 small amount of starting capital
 easy management
 cheap labor force from family members

2
  the sole trade will enjoy all the profits alone and he will also have a total control
over the business.

1.4.2 DISADVANTAGE OF A SOLE PROPRIATORSHIP

The business will also experience limitations such as

 poor decision making due to lack of consultations,

 poor management,
 diseconomies of scale,
 limited sources of capital,
 low profit volume,
 unlimited liability and business failure in case the owner dies or becomes
bankrupt

1.5: TYPE OF BUSINESS SERVICES

The business will be a trading business type and will obtain its stock from wholesalers,
river banks and manufacturers such as Mabati Rolling Mills, EMAX Steel, Kifaru
Enterprises Ltd, Crown Paints Kenya, Basco Paints, Plascon Kenya Ltd, Nasib Industrial
Products Ltd, Bamburi Cement Ltd, East African Portland Cement Company, Savannah
Cement and Lafarge Cement Company. It will have a total of seven employees.

1.6: PRODUCTS AND SERVICES.

The main products that the business will offer, common nails, box nails, finishing nails,
casing nails, roofing nails, masonry nails, cut flooring nails and brad nails of 1Inch,
1.25 Inches, 1.5 Inches, 1.75 Inches and 2Inches, which will be packed in 1/4Kgs, ½ Kgs
and 1Kgs. It will offer hammers such as cross and straight peen hammer, claw
hammer, joiner mallet and soft faced hammer. It will also offer paints such as black
oil paints, white enamel paints, grey cement paints bituminous and aluminum paint,
packed in 1Kg, 2Kgs, 3Kgs, 4Kgs and 5Kgs cans. The business will also offer 6 and
8 feet galvanized corrugated sheets, coated steel roof sheets and corrugated aluminum
roof panels. It will offer goods such as fastener, hand tools, power tools, keys, locks,
hungers, chains, plumbing supplies and electrical supplies.

3
1.7 INDUSTRY
Sikuku Super Hardware belongs to the building and constructions industry within the entire
Kiminini town and rural development. Physically the business will have branches in Kitale
and Sikhendu in future, since the industry will be static will have competition in the market
will not be easy since the other competitors would offer indirect competition by creating
more awareness and giving more discount to the customers who will directly purchase from
them, this will also be a challenge to the industry. Also, will not be easy be business requires
extra more of capital transportation Services for the building materials in the proposed
business, there will be opportunities of innovation especially in the Trans-Nzoia County
where most people build houses in order to rent, hence hardware will be ideal for build
purposes. In the events of lifting and transportation they will employ cranes to lift heavy
loads for packing and transportation

1.8: JUSTIFICATION OF OPPORTUNITY.

The business will have the following opportunities, availability of laboring trained personnel
are to be recruited for the week. Which is to be offering direct and indirect to the people
around the environment, hence leading to the improvement of living standards around
Kiminini town.
The road condition in the area is good and less affected by heavy rains. This is favorable for
business activities as it eases the transportation of goods to the customer premises and also
the transportation of business stocks from the point of their purchase to the business,
Good security services in the area. The availability of the police post in the market
region enhances security in the market and as a result minimizes the cases of theft in
the market, Nearness to the market. The area is densely populated with many construction
activities. This provides a steady market to the business, Lack of stiff competition. There
are few number of hardware businesses in the market as compared to the demand for
construction materials in the market region. This makes the level of competition to be
minimal, Nearness to social amenities. There are social amenities such as banks and
other non-banking financial institutions which gives loans to businesses in the region..

1.9 GOALS OF THE BUSINESS

The business objectives are to be the best in Kiminini town also to expand major places like
Sikhendu within five years.

4
Stability; the owner of the business objectives is to provide a stable business and also have a
good continuity in running it.

Growth; the owner wants to achieve growth in the business in terms of increasing profits.

Survival; the business should be capable of surviving different market seasons and also under
competition. The goals of the business will be:

1.9.1 Short term goals

 Have employees in my enterprise
 Build customers relationship
 Increase in profits
 Customer retentions
 Employee retention

1.9.2 Long term goals

 To earn more profit
 To expand the business by opening branches in other towns
 To construct sales in large scales.

1.10 ENTRY AND GROWTH STRATEGIES

1.10.1 ENTRY STARTEGIES

The manager will have good and percussive language that he or she will use to talk to senior
employees thus making a good friendship between the manger and junior employees hence
they will be able to find more customers and welcome them. The services that will be carried
out on the rental structure and the owner shall have an agreement deal concerning the
structure of contract operation. The capital needed shall need enterprises strategies include
renting and construction of the premises of sh. 45000 monthly for rental houses. The business
will intend to respond to the government regulation by ensuring that it passes a trade license
from the association of Kenya. The enterprise shall be registered under the act KAP 499
giving information which clearly outline the enterprise detail. The enterprise shall make
professional assistance acquiring trained technicians who will be on day-to-day basis to repair
and maintain machines and equipment at a reasonable cost
The business shall also apply for advertised tenders for their own handwriting and the data
shall be set for interview for the application. The shortlisted applicants shall be employed.
The method that will be used for advertisement shall be the

5
rough newspaper and internet. The schedule of activities will be put on the notice board
during the opening where every employee will be able to access the information of activities
to be carried out. “By specialist in the book keeping section”. The financial auditor shall be
there annually to examine books of accounts hence the verification of the business operation
whether it is making profits or losses
The manger will acquire loan from co-operative banks to enable the enterprise grow rapidly
by increasing the stock. He will be able to sign tendering contracts without companies.

1.10.2 GROWTH STRATEGIES

The sponsor will get higher loans to boost the business, the customer for the enterprise will
be found by advertising the business every time give customers opportunity to get goods from
the industry. The image of the products will improve the more the better performance in
terms of packaging, coloration and extra sales to the customers
The business will be producing other products apart from PVC pipes, mini trucking will be
part of commodities that the business will manufacture. Quality improvement will be done by
using highly sophisticated technology in the production of plants. Also, more training on the
business will be done to enable workers and top managers to improve quality and services.
The industry will be in assistance where the business will be strategically located other
branches will be operated upon the success of the first enterprise, hence a competitive edge
will be created, sales and stock value will be increased in other industries, the competitors
and this will lead to customers running away from them to my business, this will highly
improve the profit of the firm as the products will be on high demand leading to the growth of
the business

6
 CHAPTER TWO

2.0: MARKETING PLAN

Sikuku Super Hardware will be distributing its goods to domestic customers such as
constructors who are living within the Kiminini town. Those customers include
Mr.Owala, John and Mrs. Vivian. The customers shall be paying for the goods by cash. The
business will also offer its goods to institutional customers such as St Bridgit girls and St
Bridgit primary school, Kiminini technical and vocational College who shall purchase goods
in large quantity for construction purposes in the institution. The institution will be paying
for goods through cheque. The business will also sell its goods to some retail customers such
as Oscar. General Stores and Jamii Enterprises who shall be buying goods in large quantities
for resale at a slightly higher price to the final users of the products. The retail customers
shall be paying for goods through money transfer or on cash basis or even by credit
purchases.

2.1 CUSTOMERS
Through research Sikuku super hardware realized that for an entrepreneur to start any
business customers shall be one’s first sector in mind that is to whom his/her products will be
sold to in that without customers no transactions will take place. Being name Sikuku
enterprise it will operate under Industrial customers and also institutional customers since we
shall be supplying out products to institutions such as St Bridgit high school, St Bridgit
primary school and cortege hospital, will also deal with commercial customers who are
interested in the products for resale e.g. retailers and wholesalers for industries like Kamel
manufacture, also to Jua Kali members who require hardware tools for the works. Sikuku
Super hardware will also be a domestic related since will have customers like farmers and
individuals purchasing products for their own use Jembers wheelbarrows and Panga for the
farm use and iron sheets and other for constructions purpose main customers targeted by
Sikuku enterprise are basically builders within the region. They will purpose products in
different quantities thus they are divided into two grounds of which are those buying is small
quantities, large including large scale builders and retailers while for small quantities include
those involved in small building. According to research done by Sikuku as appropriator, it
came into realization that parental customers love their own tested and preference to products
thus in order to satisfy them the owner of the business decided to stock variety of products for
them to choose.
7
2.2: COMPETITION
Competition is the rivalry among businesses offering similar or different goods and services
in a market with an aim of obtaining market share and maximizing profit.

2.2.1 Major competitors are those who offer similar goods and services at the same
target market with an aim of maximizing profit The business will have Major competitors
such as Okoa hardware who is located 3 km from Sikuku hardware and lomut which is
located 2 km from Sikuku hardware

2.2.2 Minor competitors are those who offer different goods and services to the same target
market with an aim of maximizing profit i.e. Galilaya hardware and others which are located
1km from Sikuku hardware.

The business intends to reduce its weaknesses by improving on the level of advertisement so
that it can be known by many customers in the market. The business will also look for
other sources of capital so as to get more capital for its expansion. It will also adopt
the current market prices so as to compete fairly in the market.

8
NAME STRENGTHS WEAKNESSES
SIKUKU • High quality products. • New in the market.
SUPER • Improved technology. • Limited sources of
HARDWARE • Nearness to the market. capital.
• Good customer relation. • High prices.
• Highly trained
employees.
• After-sale services.
• Discount to customers.
• Credit sales.
OKOA • Nearness to the market. • Poor customer relation.
HARDWARE • Highly valued goodwill. • No discounts.
• Credit sales. • Lac of after- sale
• Wider sources of capital. services.
• Lower prices. • Low quality products.
• Poor technology.
• Lack of employee
incentives.

LOMUT • Highly valued goodwill. • Far from the market.

HARDWARE • Wider sources of • Lack of after- sale
capital. services.
• Low prices. • Poor road network.
• Credit sales. • Poor technology.
• Poor customer relation.

• Lack of employee
incentives.
• No discounts.
GALILAYA • Highly valued goodwill. • Lack of after sales
HARDWARE • Nearness to the market. services.
• Good customer relation. • Poor technology.

9
 • Credit sales. • Lack of employee
incentives.
• Low quality products.
• No discounts.
• Poor technology.
OTHERS • Credit sales. • Poor technology.
• Wider sources of capital. • Low quality products.
• Low prices. • No after-sales services.
• Discount on sales. • Lack of employee
incentives.
• Poor customer relation.
• Poor road network.

The business intends to reduce its weaknesses by improving on the level of advertisement so
that it can be known by many customers in the market. The business will also look for other
sources of capital for its expansion. It will also adopt current market prices

2.3: MARKET SHARE

The approximate number of people living within Kiminini market is 150000 people. Sikuku
Super Hardware will target a population of 80000 people. The business will obtain 13% of
the targeted population since it is near the market, it will have good customer relation to
its products will be of high quality, it will offer credit sales

Column1
sikuku Others Lomut Hardware
Cheperur Super Hardware Galilaya Hardware

5%
13%

15% 50%

17%

10
2.4 SWOT ANALYSIS TABLE

Name of the strength weakness opportunity threat

Business

Sikuku Offers product Many workers Business is Offers of high

hardware at low prices. thus paying located in services of

high salary populated area their product.

Lomut Nearness to Most of the Good Majority are

hardware densely people are transport low-income

populated area from far system earners

Cheperur Selling their • Do not Nearness to Stiff

hardware product at fair offer the market competition

price transportation

to their

customers

Others Offers product Poor Good High cost of

at low prices. customers transport salary

services system payment

hardware’s % share Real share

Sikuku hardware 50 80,000
Lomut hardware 15 22500
Cheperur hardware 13 19500
Galilaya hardware 5 7500
Others 17 25,500

11
2.5: METHODS ADVERTISEMENT AND PROMOTION

2.5.1 ADVERTISEMENT
Advertisement is a notice or announcement in a public medium promoting a product, service
or an event aimed at informing and influencing people who are targeted about the existence
of a product, service, or an event. The business will carry out advertisement in order to
attract new customers to the business, keep the business at the top of customers mind,
introduce new product in the market, give the business a positive image, increase the business
traffic and to generate grand loyalty. The advertisement methods that will be used by the
business include door hungers, flyers, event sponsorship and appearances, radios, televisions,
roadshow and use of social media such as face book, email marketing

METHODS OF FREQUENCY CHARGES PER TOTAL

ADVERTISEMENT PER YEAR FREQUENCY
RADIO 2 15,000 30,000
TELEVISION 1 40,000 40,000
ROADSHOW 3 20,000 20,000

12
2.5.2 PROMOTION the business will offer promotion platform to its customers by
providing sale after service, giving out free product during its lunching day and reducing
price of products

2.6 SALES TASTICS/STRATEGY

The hardware intends to display several tactics of which it will lead to attraction of more
customers compared to the competitions. The tactics include credit vales and hire purchase
sales Sikuku will employ a salesman who is qualified can serve the customers to their
satisfaction. The salesman will have a qualification in diploma from any technical institute in
the Country. He will also liable for advertising and persuading customers on them to be
purchased credit and hire purchase will also work so as to attract more customers who will be
willing purchase even if they don’t have cash at the moment thus paying in installments
Sikuku as sole trader thought that hire purchase could enable customers with less money
purchase her products while paying in bits until the final deposit is made. Another advantage
of selling on hire purchase is that the common will be bought at much higher price than it
could have been for cash sales hence gaining profit.

PRODUCTS SIKUKU OKOA LOMUT GALILAYA OTHERS

. SUPER HARDWARE HARDWARE HARDWARE . (Ksh)
HARDWARE . (Ksh) . (Ksh) . (Ksh)
. (Ksh)
50Kgs 750 800 850 750 750-800
Bamburi
Cement.
Nails (1.5 300 320 335 310 300-330
inch)
1Kg Paints 500 520 500 490 480-550
8 Feet iron 950 1000 1000 980 950-1000
sheets
Pipes 150 150 160 140 130-160
Hammer 600 630 650 600 600-650

13
 6 Feet iron 550 540 500 550 520-550
sheets
25Kgs 250 260 230 240 240-300
Bamburi
Cement
2 Inches 200 230 210 225 200-250
common nails
(1kg)
2Kgs white 700 680 650 700 650-740
enamel paints
Fasteners 400 380 430 420 400-450
Electric 300 320 300 310 300-340
supplies
Plumbing 350 360 345 340 350-400
supplies
1Kg of 1.75 180 185 175 180 180-190
common nails
Claw hammer 400 450 420 400 420-450

2.7: PRICING STRATEGY

Pricing is an added factor to the products of Sikuku Super Hardware enterprise. The products
will be charged in such a manner that will enable to earn some profit for the enhancement of
the enterprise and also the enhancement of the enterprise and also the price set should be
convenient to Sikuku Super hardware customers.

The enterprise has to consider several factors before setting price of product which include
cost of the price of product that is competitors price government policies, demand, whole
selling and retail from under the cost of products the business had to analyze the products
costs and come up with the final price that cater from the costs of products and tallest earn
some profit from it. The business owner will also have to research on how the competitors
charge their products. Sikuku come into realization that most of them here after maximization
of their profit thus charging high so the business enterprise intends to capitalize on this thus
reducing the price that is through orders to attract more customers, Sikuku enterprise also had

14
a charge differently when dealing with wholesale buyers and retailers. Another this that
Sikuku noted down is to study the demand of product thus the higher the price of products.
Finally, considerations government policy standards in order to concur with the government
wishes.

2.8: DISTRIBUTION STRATEGY

Distribution is the movement of goods and services from the source, through the distribution
channels, right up to the final consumer or users and the movement of payment to the
opposite direction, right up to the original supplier or producer from the customer. The
business will use direct distribution channels, where the goods will be sold to the final
customer directly. It will also adopt an indirect distribution, where it will sell its products to
some retail shops who will later sell them to the final customers.

• Produce Consumer

• Producer Retailer Consumer

CHAPTER THREE

3.0: ORGANIZATION PLAN

3.1: MANAGEMENT AND ORGANIZATION PLAN

Sikuku super hardware will be organized in such a way that management will directly involve
in daily operations and activities of the business. The organization structure will be as
structure as follows.

15
Organization structure will involve: Manager, Accountant, Cashier, Watchman, Organization
chart and manager.

Manager

Cashier Receptionist

Security Casual

3.2 MANAGERS AND THEIR QUALIFICATIONS

The key manager in the business and in each position will be assigned different duties and
responsibilities; each should have specific qualifications and should be paid different
amounts depending on their contribution to the business as follows;

TITLE QUALIFICATION DUTIES AND SALARY

AND EXPERIENCE RESPONSIBILITIES
Manager • Diploma in • To supervise and KSH 50,000
accountancy. lead the operations
• Diploma in of the business.
building • To implement
technology. business
• Experience in strategies.
store keeping. • To evaluate the
performance of
the business.
• To hire and fire
employees.
• To make business
decisions.
• To be responsible
for all debts and
liabilities incurred
by the business.

TITLE QUALIFICATION DUTIES AND

AND EXPERIENCE. RESPONSIBILITIES

16
Cashier. (1) • Diploma in • Handle cash, credit KSH.20,000
accountancy or or chegoe
CPA transactions.
• At least one year • Scan goods and
of working collect payments.
experience in the • Keep records of
same field of transactions.
work. • Answer customers’
• Knowledge in questions concerning
book keeping. prices.
• Knowledge in • Maintain proper
stock taking. books of accounts.
• Knowledge in the • Count money in cash
five accounting drawers at the
packages. beginning and end of
• Aged between shifts to ensure that
24-28 years. the amounts are
• Certificate of correct and that there
good conduct. is adequate change.
Receptionist (1) • At least form • To answer telephone KSH.15,000
four level of calls or direct calls to
education. the appropriate
• Good person.
communication • To receive and send
skills, both mails.
written and • To guide and direct
verbal. customers to the
• Basic computer correct destinations.
knowledge. • To maintain all basic
• Must possess equipment’s like fax
multi-task and postage
handling ability. machines.
• Good customer

17
 relation.
• Aged between
22-25 years
Security (2) • At least form • To prevent illegal 15,000
four level of activities in the
education. business.
• Five years of • Protect the
working employees and
experience in the customers from
same field. harm.
• Must have a • To respond to
certificate of incidents and
good conduct. emergencies.
• Aged between • To prepare daily logs
28-31 years. and monthly reports
on the status of the
properties’ security.
casual (3) • At least class • To load and offload •
eight level of goods in a truck.
education. • To maintain clean
• Aged between working
20-26 years. environment.
• Ability to work
under minimal
supervision.

3.3 PERSONNEL: NUMBERS AND QUALIFICATION

Sikuku super hardware would be operated by the following employees who would make the
business functions more efficiently.

 Manager

Organizers the meeting

18
Have the responsibility to control the resources

Gives directions to the employees

Recruits, trains and motivates employees

 Sales representatives

Welcomes the customers to the business

To offer goods and services to customers

To park goods to the customers

Supply goods to different institutions

Carrying marketing tasks for the hardware

 Casual

Arranging the stock in the hardware

Cleaning the business premises

 Security guard

Providing security to the business

3.4 RECRUITMENT TRAINING AND PROMOTION.

3.4.1 RECRUITMENT
The business will recruit its staff by advertising for the available vacancies, receiving
applications from various applicants, conducting interviews to the successful applicants and
hiring the successful interviewees. The business will also network with some institutions of
higher learning and also the security firms in order to obtain some of the qualified personnel
to the business.

19
After the recruitment, the business will subject to employees to a month training. The
training will be done in the business premises by various trainers who will be out sourced
from other organizations. The training will be mandatory for every employee since they will
be trained on how to perform their duties and also on their rights when working in the
business environment.

3.4.2 PROMOTION
There will be also promotion of the employees from time to time, the promotion will be
based on the level of education and also the experience possessed by the employee.
Employees who will put a lot of effort towards the achievement of the business goals will be
promoted to higher ranks of working.

3.5: REMUNERATION AND INCENTIVES.

The following shows the remuneration of the employees.

TITLE SALARY AIRTIME NHIF NSSF TOTAL

Manager 30000 500 500 200 31200
Cashier 16000 - 500 200 16700
Receptionis 11000 300 500 200 12000
t 18000 200 1000 400 19600
Security (2) 27000 - 1500 600 29100
Casual (3)
Total 108600

The employees will be provided with free lunch at the expense of the business. There will be
an end year party which will be organized by the business. During the party employees who
will be deemed to have put a lot of effort towards the achievement of business goals will be
recognized and awarded. The employees shall also be given a share of surplus profits if any.

3.6: POLICY AND REGULATIONS AFFECTING BUSINESS

The business will require the legal procedure like

3.6.1 LICENSE
License is a document which gives the business power to operate.
The business will obtain license to legalize its operation to be done,
Name: trade license.
20
Use: Authorizing trade practices.
Cost: Ksh. 5500.
Duration: 12 Months.
Origin: Trans - Nzoia County Office.

3.6.2 PERMIT
Permit are documents which gives the business temporary authority to carry out a particular
trading activity.
permits will be required in transportation purpose especially the trading license from the
ministry of trade. The business should be adhering to by law that will make the business legal
to the customers and government and the business itself.

3.7: BUSINESS SUPPORT SERVICES.

The following support services will be considered in the business.
3.7.1 Banking services
In the business, money that will be received should be depending at the bank for salary
purpose hence banking will be required.
3.7.2 Security services
Since the business will be located in the midst of Town, there will be high need for protection
for the customers and the business itself.
3.7.3 Insurance
The business should be insured against theft. Fire, rent and vehicles.
3.7.4 Medical services
The employer and employees shall seek medical attention whoever such career arises from
the nearby hospital.

CHAPTER FOUR

4.0 OPERATION PLAN

The operational plan considers the requirement for the business to function as expected.
Hence for the proposed business to run. It has to provide facilities and equipment. The
operational plan will provide descriptions on how the hardware services will be administered
according to set goals. The hardware layout will be as follows:

21
4.1 BUSINESS LAY OUT
H -PARKING

B – DISPATCH AREA

A -RECEPTION
E—C & D -- OFFICE

H F I G

22
KEY: I – Store roofing materials

G – Store electrical items H

PARKING

A- Reception
B- Dispatch area

E, C and D – office area

F- Store plumping items

H - Store building materials

4.2 PRODUCTION PROCESS

The business will acquire its goods by placing an order to the various distributors of its
products. Upon the delivery of goods by the distributors, the business will pay for the goods
by cheque or through mobile money transfers. The business will have both cash and credit
purchases.

The business will sell its goods directly to the customers who shall be paying by cash or by
mobile transfers. It will also sell its goods on credit terms to some retailers

4.3 PRODUCTION OR SERVICE PROCESS STARTEGY

This will lay down a production strategy which the operation will flow progressively,
production design and development. The production of this business will be designed in such
a way that quality goods, better services and fair prices will be offered. The operation will be
done from Monday to Saturday and the opening hours will be 8:30 a.m. to 5:30 p.m. The
business will remain closed during public holidays so as to comply with the requirements of
labor laws.

23
4.4PRODUCT OR SERVICES DESIGNED AND DEVELOPMENT
Sikuku super hardware will be offering building materials from different manufacturers.

These includes; paints cement, roofing, furniture fitting, plumping electrical, locks windows
and among others.

FACILITIES CAPACITIES PRICE PER TOTAL SOURCE

UNIT PRICE
Computer 1 50000 50000 Migigo electronics.

Furniture 3 2000 6000 Kiminini

supermarket
Cutting tools 4 5000 20000 wholesalers

Weighing 2 10000 20000 green hardware

machine distributors
96000
Total

4.4.1 OPERATIONAL FACILITIES

24
 4.2 PRODUCTION OR OPERATIONAL FACILITIES AND CAPACITY
The business will offer 50kg and 25kg Bamburi Power plus Cement, Mombasa Cement, East
Africa Portland cement and Savannah Cement. It will also offer common nails of 1inch, 1.25
inches, 1.5inches, 1.7 inches and 2 Inches packed in ¼Kg, ½Kg and 1Kg. it

will also offer box nails, finishing nails, Casing nails, roofing nails, masonry nails, cut
flooring nails and brad nails, each of 1 inch, 1.25 inches, 1.5inches, 1.7inches and 2inches,
packed in ¼Kg, ½Kg and 1Kg. the business will offer cross and straight peen hammer, claw
Hammer and soft faced hammer. It will offer black oil paints, white enamel Paints, grey
cement paints, bit ominous and aluminum paints, packet in 1Kg, 2Kgs, 3Kgs, 4Kgs and 5Kg
scans. The business will off galvanized corrugated sheets, coated steel roof sand corrugated
aluminum roof panels, each of 6 feet and 8 feet.
facilities capacities Price Per Total source
Unit price
8 feet galvanized corrugated sheets 70 550 38500

6 feet galvanized corrugated sheets 70 500 35000

8 feet coated steel roof sheets 60 700 42000

6 feet coated steel roof sheets 60 650 39000

8 feet corrugated aluminum roof panel 50 600 30000

6 feet corrugated aluminum roof panel 50 550 27500

25
 50 Kgs Bambari Power Plus Cement 80 500 40000

25 Kgs Bamburi Power Plus Cement 50 250 12500

50 Kgs Mombasa Cement 70 450 31500

25 Kgs Mombasa Cement 50 200 10000

50 Kgs East Africa Portland Cement 40 400 16000

25 Kgs East Africa Portland Cement 40 200 8000

50 Kgs Savanna Cement 50 400 20000

25 Kgs Savanna Cement 30 180 5400

1 inch, 1.25 inches, 1.5 inches, 1.7 inches 200Kgs 200 40000
and 2 inches common nails

1 inch, 1.25 inches, 1.5 inches, 1.7 inches 150Kgs 220 33000
and 2 inches roofing nails

Cross and straight peen hammer 20 400 8000

Claw hammer 20 400 8000

White enamel paints of 2 Kgs 70 700 49000

Grey cement paints of 1 Kg 100 200 20000

Fasteners 10 400 4000

Electric supplies 20 300 6000

Plumbing supplies 20 350 7000

Total 530400

The business will employ some technological practices such as the use of computers in
recording daily sales and purchases. This will help to increase the efficiency and reliability

26
on the records kept by the cashier. The business will employ a total of seven employees to
help in the day - to day running of the business. The business will operate in a rental
building.

.4.5 FACTORS AFFECTING BUSINESS OPERATION

4.5.1 INTERNAL FACTORS

a) STRIKES, Workers strikes can affect business operation negatively since when workers
down their working tools, the business operation will stop.

b) POOR MANAGEMENT,

when the business experience poor management, it can hinder the operation of the business.

4.5.2 EXTERNAL FACTORS

a) GOVERNMENT POLICY The business will adhere to government regulations affecting
it. It will use the government license.
b) . POOR ROADS poor roads will make it difficult for transportation of materials in and out
of the hardware thus delaying of building materials to the customer

27
 CHAPTER 5

5.0 FINANCIAL PLAN

5.1 pre-operational expenses

These are costs that are incurred before the start of the business.
Expenses

License 6000

Rent(deposit) 7000

Electricity 200

Water 400

Advertisements 1500

Transport 2000

Purchases 168250

Machinery 41200

Renovation 2000

Miscellaneous 45710

28
 Total 274260

5.2 Working capital

Current asset Year 1 Year 2 Year 3

Stock 301812 40000 50000

Cash 944890 699308 8160052

Debtors 17500 32500 28000

Total assets 1246702 771808 8238052

Current Year 1 Year 2 Year 3

liabilities

Creditors 17500 235000 270000

Loan repayment 133332 133332 133332

Total liabilities 150832 368332 403332

29
5.3: PREPERATION OF CASH FLOW STATEMENT
CASH INFLOW JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

Balance b/f - 1151803 1160286 592669 749602 1009135 860018 1183701 1545634 1158217 1546600 14423
Cash 2000000 - - - - - - - - - - -
Sales 220000 210000 225000 360000 455000 500000 530000 570000 620000 600000 610000 61400
Debtors - 15000 20000 17000 19500 20000 15000 18000 10000 12000 10500 20000
Total Cash Inflow 2220000 1367803 1405286 969669 1224102 1529135 1405018 1771701 2175634 1770217 2167100 77823

CASH OUTFLOW

Pre-operation expenses 847680 - - - - - - - - - - --

License - - - - - - - - - - - 5500
Transport - 5000 - - - 4500 - 5000 - 4500 - 6000
Electricity 1000 800 850 950 1000 900 1000 1000 850 800 950 1000
Purchases - - 600000 - - 450000 - - 800000 - 1800000 -
Incentives 1050 1050 1050 1050 1050 1050 1050 1050 1050 1050 1050 50000
Water 600 400 450 500 350 400 400 550 450 600 500 600
Advertisement - - - 6000 - - - 5000 - - 5000 -
Creditors - - 10000 10500 10800 12000 12600 13200 13800 14400 15000 16500
Repair and - - - - - - 6000 - - - - 4000
maintenance
stationery 2000 - - - 1500 - - - - 2000 - -
Rent 30000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000
Loan (KCB) 66667 66667 66667 66667 66667 66667 66667 66667 66667 66667 66667 66667
Interest on loan 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000
Mislenious 600 - - 800 - - - - 1000 - - -
Salary 108600 108600 108600 108600 108600 108600 108600 108600 108600 108600 108699 10869
Total cash outflow 1068197 207517 812617 220067 214967 669117 221317 226067 1017417 223617 2022866 28396
NET CASH FLOW 1151803 1160286 5926`69 749602 1009135 860018 1183701 1545634 1158217 1546600 144234 49426

30
 5.3.1: CASH FLOW STATEMENT FOR YEAR 2024.

5.3.2: CASH FLOW STATEMENT FOR YEAR 2025

CASH INFLOW JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL

Balance b\f 494268 343468 811068 1286518 84018 593068 1082518 1585618 1108528 1637078 2149788 715488 11891426
Cash - - - - - - - - - - - - -
Sales 600000 610000 631000 640000 649000 651000 662000 665000 670000 676000 679000 682000 7815000
Debtors 15000 15600 17000 17200 17550 17700 17950 18200 18350 18460 18500 18750 210260
TOTAL CASH 1109268 969068 1459068 1943718 750568 1261768 1762468 2268818 1796878 2331538 2847288 1416238 19916686
INFLOW
CASH OUTFLOW
Pre-operation - - - - - - - - - - - - -
expenses
license - - - - - - - - - - - 5500 5500
transport 5000 4500 4000 5000 3500 4000 5500 5000 4000 3500 3000 4300 51300
electricity 1200 1000 1200 2000 1100 1000 900 990 1000 1200 1000 950 13540
purchases 600000 - - 1700000 - - - 1000000 - - 1950000 - 5400000
incentives 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 70000 97500
water 1000 700 750 600 800 500 650 700 700 450 600 850 8300
advertisement 10000 - - - - 17000 - - - 20000 - - 47000
creditors 20000 25000 25500 26000 26000 27000 26700 27500 28000 28500 29500 36000 325700
Repair and - - 15000 - - - 17000 - - - 21000 - 53000
maintenance
stationery 2500 - - - - 3000 - - - 2000 - - 7500
rent 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000
loan - - - - - - - - - - - - -
Interest on loan - - - - - - - - - - - - -
mislenious - 700 - - - 650 - - - - 600 - 1950
salary 108600 108600 108600 108600 108600 108600 108600 108600 108600 108600 108600 108600 1303200

31
TOTAL CASH 765800 158000 172550 1859700 157500 179250 176850 1160290 159800 181750 2131800 241200 7494490
OUTFLOW
NET CASH FLOW 343468 811068 1286518 84018 593068 1082518 1585618 1108528 1637078 2149788 715488 1175038 12422196

5.3.3: CASH FLOW STATEMENT FOR YEAR 2026

CASH INFLOW JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
Balance b\f 1175038 258438 605138 934888 1281528 505228 881808 1254458 1582858 894958 1266058 1650658 12291056
Cash - - - - - - - - - - - - -
Sales 500000 510000 515000 520000 552000 555000 562000 565000 575000 580000 600000 605000 6639000
Debtors 12000 12400 13000 13300 14200 15000 15600 15900 16200 16700 17200 17500 179000
TOTAL CASH INFLOW 1687038 780838 1133138 1468188 1847728 1075228 1459408 1835358 2174058 1491658 1883258 1728658 19109056
CASH OUTFLOW
Pre-operation expenses - - - - - - - - - - - - -
license - - - - - - - - - - - 5500 5500
transport 5000 4500 4000 5500 5000 6000 4600 5000 4500 6500 6000 7000 63600
electricity 1000 800 850 1000 900 900 900 1200 1000 850 800 1100 11300
purchases 1200000 - - - 1100000 - - - 1000000 - - - 3300000
incentives 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 120000 164000
water 1200 800 800 760 1000 920 850 700 1000 650 700 750 10130
advertisement 50000 - - - 55000 - - - 60000 - - - 165000
creditors 40000 42000 45000 50000 53000 56000 71000 80000 85000 90000 93000 98000 803000
Repair and maintenance - - 20000 - - - - 35000 - - - 30000 85000
stationery 1800 - - - - 2000 - - - - 2500 - 6300
rent 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000 180000
loan - - - - - - - - - - - - -
Interest on loan - - - - - - -- - - - - - -
mislenious 2000 - - 1800 - - - 3000 - - 2000 - 8800
salary 108600 108600 108600 108600 108600 108600 108600 108600 108600 108600 108600 108600 1303200
TOTAL CASH 1428600 175700 198250 186660 1342500 193420 204950 252500 1279100 225600 232600 1267950 6105830
OUTFLOW
NET CASH FLOW 258438 605138 934888 1281528 505228 881808 1254458 1582858 894958 1266058 1650658 460708 13003226

32
5.4: PREPERATION OF PROFORMA INCOME STATEMENT AND BALANCE
SHEET

5.4.1: PROJECTED INCOME STATEMENT

A)

Ksh

Sales
5514000

Less opening stock 530400

Add purchases 3650000

Cost Of Goods Available for Sale 4180400

Less closing stock (1650000)

Cost Of Goods Sold

(2530400)

Gross profit
2983600

Less expenses

Pre-operation cost 847680

Salaries 1303200

License 5500

Transport 25000

Incentives 61550

Water 5800

Advertisement 16000

33
Repair and maintenance 10000

Stationery 5500

Rent 195000

Mislenious 2400

Interest on loan 120000

(2597630)

Net profit
385970

5.4.1: Balance Sheet For 2024

B)

Ksh

Fixed Assets

Machinery, tools and equipment

96000

Current Assets

Stock 1650000

Debtors 177000

Cash 1391770
3218770

Less Current Liabilities

Creditors 128800

Loan 800000 928800

Working Capital
2289970

34
Net Assets
2385970

Financed by:

Capital
2000000

Net profit
385970

2385970

5.4.2: Proforma Income Statement for 2025

A)

Ksh

Sales
7815000

Less opening stock 600000

Add purchases 5400000

Cost of Goods Available for Sale 6000000

Less closing stock (1000000)

Cost of Goods Sold

(5000000)

Gross Profit
2815000

Less expenses

Salaries 1303200

License 5500

Transport 34400

35
Incentives 97500

Water 8300

Advertisement 47000

Repair and maintenance 53000

Stationery 7500

Rent 180000

Mislenious 1950

Interest on loan 120000

(1858350)

Net profit
956650

5.4.2: Balance Sheet For 2026

B) Ksh

Fixed Assets

Machinery, tools and equipment

96000

Current Assets

Stock 1000000

Debtors 210260

Cash 1976090
3186350

Less current liabilities

Creditors
(325700)

36
Working capital
2860650

Net Assets
2956650

Financed by: Capital

2000000

Net profit
956650
2956650

5.4.3: Proforma Income Statement for 2026

A) Ksh

Sales
6639000

Less opening stock 1200000

Add purchases 3450000

Cost of goods available for sale 4650000

Less closing stock (1050000)

Cost of goods sold

(3600000)

Gross profit
3039000

Less expenses

Salaries 1303200

License 5500

Transport 63600

37
Incentives 164000

Water 10130

Advertisement 165000

Repair and maintenance 85000

Stationery 6300

Rent 180000

Mislenious 8800

Interest on loan 120000

(2111530)

Net profit
927470

5.4.3: Balance sheet for 2026

B) Ksh

Fixed Assets

Machinery, tools and equipment

96000

Current Assets

Stock 1050000

Debtors 179000

Cash 2405470 3634470

Less current liabilities

Creditors (803000)

Working capital
(2831470)

38
Net assets
2927470

Financed by: Capital

2000000

Net profit
927470

2927470

5.5: CALCULATION OF BREAK-EVEN POINT

5.5.1: Break Even Analysis for 2024

Fixed costs Ksh

Salary 1303200

Rent 180000

License 5500

Interest on loan 120000

1608700

Variable cost

Advertisement 16000

Water 5800

Transport 25000

Stationery 5500

Mislenious 2400

Incentives 61550

116250

39
Total contribution = sales – total variable cost

Ksh (5514000-116250)

= Ksh 5397750

Contribution margin = 5397750/5514000 x 100 =97.89%

Breakeven point = Fixed cost / Contribution margin

1608700/97.89 x 100 = 1643375

5.5.2: Break Even Analysis for 2024

Fixed cost Ksh

Salary 1303200

Rent 180000

License 5500

Interest on loan 120000

1608700

Variable costs Ksh

Advertisement 47000

Water 8300

Transport 34400

Stationery 7500

Mislenious 1950

Incentives 97500

40
 196650

Total Contribution = Ksh (7815000-196650)

=Ksh.7618350

Contribution margin = 7618350/7815000x100 =97.48%

Break Even Point= 1608700/97.48x100 = Ksh.1650287

5.5.3: Break Even Analysis 2026

Fixed costs Ksh

Salary 1303200

Rent 180000

License 5500

Interest on loan 120000

1608700

Variable costs

Advertisement 165000

Water 10130

Transport 63600

Stationery 6300

Mislenious 8800

Incentives 164000

417830

Total contribution = Ksh (6639000 – 417830)

=Ksh.6221170

41
Contribution margin = 6221170/6639000x100 =93.7%

Break Even Point = 1608700/93.7x100

=Ksh.1716862

42
S/NO ITEMS JAN FEE MAR APRI MAY JUN

1. Brains of 
business idea

2. Ratting office 

3. Chapter 1 

4. Chapter 2 

5. Chapter3 

6. Chapter4 

7. Chapter 5 

8. Typing 
&printing

9. submission 

APPENDIX I WORK PLAN

43
APPENDIX II
ITEM AMOUNT

stationery 350

typing 700

printing 550

binding 60

total 1660

44
Appendix 111

BUSINESS MAP

Petrol station

Sikuku super hardware Kiminini Town

BUNGOMA KITALE HIGH WAY

Restaurants Cortege hospital

St Bridgit high sch

45
Appendix IV

M AJ
LOGO EN GO SUP ER HAR DW A R E

46
47