Business Plan for a new soft drinks

essay A

Get Full Essay

Get access to this section to get all the help you need with your essay and educational goals.

Get Access

1. 0 Company description
1. 1 Brief History and Present State

Eclipse Chill Drinks introduced itself in 2012 as a roadside juice selling enterprise in Dhanmondi. Dhaka. Initially we had two mercantile establishments with no any administrative office and all the administrative activities were conducted over the communicating via phone and societal media. Gradually. we expanded our concern throughout the Dhaka City set uping as a private limited company and today we have 200 nomadic retail mercantile establishments functioning natural fruit juice and drinks. chiefly sugarcane juice and lemon sodium carbonate. to the mass walkers of the metropolis. Eclipse Chill has besides settled in a corporate office situated at 23/4. Dhanmondi 4/A. Dhaka-1215. We besides have a little storage house. at Ashulia. Savar. Dhaka. for maintaining stock lists and machineries. The company is now at the initial phase of passage with the program to bring forth and sell canned drinks to the confectionary and ace shops with the new name Eclipse Chill Beverage Ltd.

Our conducted feasibleness analysis reveals a immense demand for our current merchandise at place or other convenient topographic points with presently non reflecting due to miss of wellness and hygiene concerns of wayside nutrient merchandises. Our research and development group has come up with the country’s foremost canned sugar cane juice drink that is feasible to make bombilation in the market. We will put up a large fabrication works in Gazipur where drinks will be produced and packaged in a healthy environment following a computerized machine-controlled procedure by imported equipments.

1. 2 Mission

Mission Statement: Eclipse Chill Beverage Ltd. wants to see itself as the top trustworthy host of fruit juice based drink drinks in the market. Our current growing in the natural fruit juice market already proves us dependable in supplying quality tasty drinks to the mass. Now we want to guarantee that our merchandise is healthy. hygiene. and rather lasting so that we can function all sorts of people in the market of fruit or soft drinks both place and outside. Initially we will come in the market with the place of niche selling and in a few old ages we will be able to capture the juice and soft drinks market and hopefully take the market in 10 to 15 old ages.

1. 3 Existing Organizational Structure

The current Eclipse Chill Drinks has a really simple diamond-shaped organisational construction with operation and gross revenues being its major functional country.

Figure 1: Organizational construction of Eclipse Chill Drinks 2014 ( Beginning: ego ) We besides initiated an outsourced Research & A ; Development squad for merchandise development intent. which is overseen by our merchandise development caput Mehedi Hasan.

2. 0 analysis of juice & A ; soft drinks industry

The drink industry is an constituted industry that is still turning because of many different new merchandises it brings in the market and besides because of the significant addition in purchasing power of people. Globalization is another factor that plays its function in the steady growing of the drink industry. Because of its constitution. the rivals are able to keep a steady return while the overall industry return is ever high because of the industry growing. The industry comprises of several genres of merchandises such as juice. soft drinks. energy drinks etc. However. we will be viing in the fruit juice drinks genre with our drinks arising from natural fruits.

2. 1 Rival Analysis

Since we will sell juice drinks merchandises. out chief rival trade names will be ACME. Pran Frooto. Frutika. Shezan. and Slice. However. these trade names chiefly sell orange or Mangifera indica based juice merchandises while our company will be selling alone merchandises based on sugar cane. grape. lemon. H2O melon etc. based drinks. From that position. those trade names are more like replacement merchandises in the market for our company and our direct rival in that sense is the Appy Fizz drinks. However. we will see the antecedently mentioned trade names as our direct rivals since they are the major participants in the market and therefore that makes more sense from the market point of view. The list of our major rival companies are give below:

i. Pran ( Fruit juice and drink )
two. Akij Food and Beverage ( Fruit juice )
three. Globe Soft Drinks and Beverage ( Fruit juice and drink )
four. Abul Khair Consumer Goods ( Fruit juice and drink )
v. Partex Beverage ( Fruit drink )
six. Hashem Foods ( Fruit juice )
seven. Transcom Beverage ( Fruit juice )
eight. Acme Agrovet & A ; Beverages ( Fruit juice )
nine. Pepsico ( Slice )

Figure 2: Bangladesh fruit juice and drinks industry market portion ( Haque. n. d. ) 2. 2 Industry Attractiveness

Harmonizing to Porter ( 1980 ) there are five major competitory forces ( Rivalry among houses. Menace of new entrants. Menace of replacements. Dickering power of providers. Dickering power of purchasers ) in the market that determines the potency of an industry and its houses in footings of profitableness since they significantly affect pricing. Following Porter’s competitory forces theoretical account analysis. we have found the undermentioned feedback for the industry.

Table 1: Porter’s five competitory forces analysis ( self )
Our findings suggest that the industry we want to run into is really moneymaking and profitable as it largely poses a moderate degree of menace to overall industry profitableness. 3. 0 market analysis

3. 1 Market Description

We have more clear and specific information about the market and we are besides cognizant of the client demand and picks. The juice and soft drinks market ever expect new quality merchandises. Based on our Research and Development. we are determined to function our client demands and wants with a wholly new gustatory sensation of juice drinks like “Canned Sugarcane Drinks” . Our initial market consists of Dhaka metropolis with a population of around 10 million and our mark market include. 80 million of that population.

3. 2 SWOT Analysis

We have identified some factors that define our strengths and failings of our concern that will impact the market and some chances and menaces that the market presents to our concern.

3. 2. 1 Strengths

We have a talented and experient direction squad that will take us to success. We besides have a really good relationship with our providers and other stakeholders. Our nucleus input merchandises are manufactured or found locally in the state so we can acquire them rapidly and easy ; besides the monetary value will be cheaper while the transit cost will be minimized. We already have a repute for supplying good quality natural juice merchandises.

3. 2. 2 Failings

We are come ining the drink industry as a new name so we will confront a batch of competition and besides our acknowledgment will take clip to acquire established. We will present ourselves with merely one merchandise. This lupus erythematosus of merchandise categorization is non traveling to make all of our mark market. We besides have challenges to keep the merchandise safety and quality since it is a nutrient merchandise and any small error may take to lawsuit jobs.

3. 2. 3 Opportunities

The drink market expects new gustatory sensation and spirit which we are traveling to convey. The industry is of high growing rate and it is still increasing with the addition in people’s income and demand for choice life. Country’s substructure of communicating. transit. and media is bettering that will do things easy for our concern. The positive economic tendency besides helps our cause.

3. 2. 4 Menaces

There are already major challengers viing in the industry strongly. Furthermore. there are available replacement merchandises in the market which takes away the control of pricing a small from us. The political agitation in the state besides poses menace to our concern and the overall industry. As the merchandise is new and advanced. the company has to see some critical issues. which are as follows- The merchandises gross revenues growing will be slow and our company may confront loss in the really first twelvemonth of their operation.

Therefore the company has to keep the product’s place for first 12 month. which is admirable. As the merchandise is new in the market. it will take excessively much clip to remain in the bosom of the consumer and the beginning consumers will be pioneers. Therefore attractive and effectual selling will be needed to pull. turn. and retain the clients. The selling aims will be to make merchandise consciousness and test. The company must utilize heavy gross revenues publicity to lure test that is matter of puting immense sum of money. The merchandises cost per client will be high. as the merchandise is lunching ab initio

4. 0 selling program

Our selling aim is to ab initio try to present the merchandise in the market and set up a trade name image. and to accomplish a gross revenues mark of 68. 9850 units per twelvemonth. Initially it may take 2 to 3 old ages until we reach such degree but that is the mark we want to run into.

4. 1 Market Segmentation and Target Market

We will section the market utilizing several geographic. demographic. psychographic. and behavioural variables.

4. 1. 1 Regional
Regionally we will section the market in rural. urban. and suburban parts. We select urban and suburban countries as our mark market since rural people are non likely to acquire a merchandise with a good monetary value that comes from a merchandise they produce in mass.

4. 1. 2 Age group

There are people of different ages in our mark market. It includes kids. adolescents. immature grownups. and in-between aged and aged people. We select kids. adolescents and immature grownups as our mark market since they are the people that are fond of juice based soft drinks. Middle aged and aged people are excluded because most of them suffer from diabetics and ours is a sugar based merchandise.

4. 1. 3 Income degree

The income of people scopes from low. lower center. center. higher center. and high income. We want to aim from in-between income degree to high income degree people because people with lower income than that will experience the merchandise extremely priced.

4. 1. 4 Social category

There are lower category. lower in-between category. in-between category. upper in-between category. upper lower category. upper category. upper upper category etc. in the society. We want to aim people from in-between category to upper category because the can merchandise will accommodate their category. Upper upper category people by and large do non like new local trade names.

4. 1. 5 User position

Users can be divided into classs based on their usage of a new merchandise. It consists of possible user. first-time user. regular user etc. We want to aim the first two groups for now since regular user will non seek our merchandise until it becomes a tendency.

4. 2 Selling Scheme

The greatest aim is to set up our new trade name in the industry. The selling scheme will seek to first make client consciousness sing the merchandise and set uping connexions with targeted markets and work toward constructing client trueness and referrals. The specific selling schemes include:

4. 2. 1 Increase consciousness and trade name image

Inform the consumers about our new merchandise “Canned Sugarcane Drinks” . Through advertizement. cusps. events we can increase consciousness of the merchandise and set up image of our merchandise.

4. 2. 2 Cross merchandising

We can utilize our bing distributers to administer our new merchandise. We will besides be able to traverse sell our new merchandise with our bing merchandises. This will assist us advancing our new merchandise to the market.

4. 2. 3 Quality and cost leading

Our scheme is for being the quality and cost leader in the market. We will offer the best quality alone drink in the market which will do us differentiated quality leader in the market. We will besides be cut downing our cost through the usage of local natural stuffs through bing providers. latest engineering. and economic systems of graduated table.

4. 2. 4 Mass production and distribution

We will besides traveling for mass distribution of our merchandise. We want to administer our merchandise each and every corner of the state. We hope to do our merchandise available to all the clients within 2011. Consumers will acquire the drink where of all time he or she goes.

4. 3 Selling Mix

The seller E. Jerome McCarthy proposed a four Ps categorization in 1960. which has since been used by sellers throughout the universe ( Needham. 1996 ) . It includes schemes in merchandise itself. pricing. topographic point or distribution. and publicity. Our planned selling mix follows:

4. 3. 1 Merchandise

Our merchandise will enable our clients to hold a different experience to gustatory sensation in juice based soft drinks. They will be able to distinguish our merchandise in quality and trial which are alone in the soft drink market. They will non be able to experience the same manner for the other soft drinks in the market. Our first merchandise is a transcribed sugar cane based drinks called the “Eclipse Sugarcane Pop” . It is a quality sugar cane based cold drinks drink that includes many nutrition factors and comes with a 250ml attractive bundle. It is the first of its sort in the market.

4. 3. 2 Monetary value

The other juice drinks. soft drinks. and energy drinks merchandises of same size charge more than 25 taka while we are traveling to monetary value our merchandise at precisely Tk. 25 per 250ml can. It does transport its trade name value along with a competitory monetary value offer.

4. 3. 3 Topographic point

As mentioned earlier. we will be making aggregate distribution through constructing a strong and coordinated distribution web. We will supply gross revenues based incentive plans to actuate our distributers to sell more. Bottled soft drinks are distributed through different channels before making the consumer. A little proportion of goods go through distributers. who serve as jobbers. easing farther distribution and repositing. Up to 50 % of soft drinks are purchased by the consumer in supermarkets and general retail merchants. Other retail mercantile establishments include fast nutrient and imbibing locales ; convenience shops and gas Stationss ; peddling Machine operations ; smaller mercantile establishments ( such as drug shops. community centres ) ; and exports. We can utilize either inveigh or route for transporting our merchandises for distribution.

But in instance of By Road. we will keep a contract with a specific gasoline pump. We will have the measure of gasoline through facsimile. electronic mail or SMS and the measure will be cleared by Bankss through “Electronic Data Interchange” ( EDI ) . After having and look intoing the cargo we will hive away some measure of juice in the Dhaka office and remainder of the merchandise will be sent to the warehouse. The Dhaka office will reach with the warehouse through Mobile. Though we are non utilizing any distributer the retail merchant will roll up carrot from our Dhaka office. So. we can state that the Dhaka office will be our “Point of Selling” ( POS ) .

4. 3. 4 Promotion

As we are new in the industry. our major selling scheme is to do extended promotional runs in order to acquire recognized in the market. There are many media through which we can accomplish that. We strongly prefer telecasting. hoardings. print and on-line societal media to make our promotional activities. We can besides see school. college. universities and other crowded topographic points to offer free samples of our merchandise.

5. 0 direction squad and new company construction

The direction squad of a start up concern typically consists of the laminitis or laminitiss and a smattering of cardinal direction forces. It includes the
laminitiss. board of managers. board of advisers. directors. cardinal forces etc. A direction squad represents some of the most gifted and experient professionals in the industry.

5. 1 Executive Military officers

Masrur Ahmed Roman. CEO and Co-Founder

As main executive officer of Eclipse Chill Beverage Ltd. . Masrur Ahmed Roman is responsible for company’s top direction determinations. by and large reflecting in all concern map countries. He co-founded the Eclipse Chill Drinks. He holds a Masters of Business Administration grade from IBA-JU and has an overall 10 old ages of industry experiences.

Subrata Howlader. CFO and Co-Founder

He is the main fiscal officer of the company who will supervise the accounting and finance section. He will be responsible for the agreement of financess. fiscal projections etc. He besides co-founded the Eclipse Chill Drinks and besides holds a MBA grade from IBA-JU. He worked as a senior finance officer in a reputed company for more than 5 old ages. Saiful Islam. Executive Director

As executive manager. he is responsible for the external affairs of Company: edifice partnerships and broader concern relationships. authorities outreach and engineering thought leading. every bit good as reding the Chief executive officer and senior leading on concern and policy issues. He has the experience of being the Assistant Managing Director of a reputed company for 10 old ages and besides holds a Masterss degree from Dhaka University. Mahamud Hasan. Senior Vice President. Corporate Development and Chief Legal Officer He leads company planetary squad for legal. public policy. communications. corporate development/mergers and acquisitions. and merchandise quality operations. He besides serves as president of Company’s investing. Mahamud Hasan has a LLB grade and besides got a Masterss degree from Dhaka University.

5. 2 Board of Directors

Masrur Ahmed Roman. Chairman of the board. CEO. Co-founder
He has successfully led the Eclipse Chill Drinks since its beginning and now will take the board of managers of Eclipse Chill Beverage Ltd. Tushar
Chanda. Co-founder
He has been the caput of gross revenues and selling section of Eclipse Chill. holds MBA grade from IBA-JU. and co-founded the company. Minhazul Abedin. Food and Beverage Expert
He has got a Masterss degree in agricultural surveies from Japan. He will supply the proficient expertness and advice sing the drink merchandises and its quality.

5. 3 Board of Advisers
Khondokar Mominul Haque. Co-founder
He has been successfully pull offing the operations section of Eclipse Chill Drinks. He will now besides serve as an adviser of the Eclipse Chill Beverage Ltd. Al Masud. Co-founder
He has been the caput of Human Resources section of Eclipse Chill Drinks. holds a MBA grade from IBA-JU. and co-founded the company. He is besides a co-founder of the Eclipse Chill Beverage Ltd. Maruf Ahmed. Managing Director. Shahjalal Bank

He will supply fiscal and capital related advice and aid. Irine Sultana. Vice President. Agro Group
She will supply merchandise and market related advice.
Mehedi Hasan. Co-founder
He is supervising the Research and Development squad and will take the merchandise development besides being an adviser to the house.

5. 4 Other Professionals

Other professionals include our lawyer. who will supply legal advice and aid. our comptroller. who will enter the fiscal activities and fix fiscal studies. a direction adviser. who will supply direction consultancy. and a banker. who will assist cover with bank minutess issues. 5. 5 New Company Structure

Figure 3: New Organizational Structure of Eclipse Chill Beverage Ltd. ( self )

6. 0 operations program

“Formally. an operation is the procedure through which resource inputs are converted into utile end products ( Viehland. 2005 ) ” . It outlines how the concern will be run and how your merchandise or service will be produced and distributed. It is a utile manner to exemplify how your concern will be run depicting it in footings of “back stage” ( unobserved to the client ) and “front stage” ( seen by the client ) activities.

6. 1 General Approach to Operationss

It illustrates the back phase position and the front phase position of the operations. Our operations plan includes a manual for operations. The proficient attack to the operations manual is illustrated below:

Figure 4: Operationss manual for Sugarcane drinks production ( Seleghim. n. d. . p. 22 ) We already have a good relationship with the providers who provide us a big sum of natural sugar cane on a regular basis. Our supplies chiefly come from Rajshahi. Faridpur. and Kushtia territories. We have already obtained the needed concern licence from the authorities and the Dhaka City Corporations. Additionally. we have acquired the license from Health Ministry and Dhaka City Corporations. Our operating hours will be standard 8. 5 hours of work including two interruptions of 15 proceedingss each and a lunch interruption of 30 proceedingss. We will be pull outing natural sugar cane juice and procedure it to bring forth a alimentary drink that will be canned for distribution. all in an machine-controlled procedure. The distribution web will be based on Dhaka.

6. 2 Business Location

Our fabrication works will be located in Gazipur. We have acquired a piece of 5acres of land on rental in Gazipur. It is non far from the main road and hence the transit for both natural stuffs and concluding merchandises will be easier. It includes an unreal pool where our soft industrial wastes can be dumped. For heavy industrial wastes. we have contacted the Gazipur City Corporation for aid and counsel. We have besides acquired a license from Gazipur City Corporation.

6. 3 Facilities and Equipment

We have contacted the a Chinese equipment maker who is ready to do a trade to supply us with required quality machineries and agreed to maintain a dorsum up for major machineries in instance of our exigency demand. The fabrication works will hold all the necessary safety and security steps and equipment. Our legal adviser is already working on making a safety related guidelines and policy. The production procedure has got updated with a new technological promotion. We will be taking this opportunity and put up the installation consequently.

7. 0 merchandise design and development program
7. 1 Product Description

Eclipse Chill Beverage Ltd. will sell a 250ml canned alimentary drink based on sugar cane juice that is enriched with Vitamin C. The merchandise is called “Eclipse Sugarcane Pop” and it is wholly a new merchandise coming from the consequence of our outsourced R & A ; D squad attempt. The juice is obtained by oppressing peeled sugar cane in a factory. It can be a manus cranked machine. or powered. Then this natural juice will be sent to “sterilization machine” for sterilisation. add-on of alimentary elements. and packaging. all in an machine-controlled procedure.

Table 2: Nutrition facts in Eclipse Sugarcane Pop ( ego )
7. 2 Extra Ingredients

Sugar. or other sweetenings such as high-fructose maize sirup ( HFCS ) . fruit and carbonated H2O ( representing on mean 94 % of a soft drink ) are the chief ingredients of our soft drinks and are used in changing measures. Other minor ingredients added in really low concentrations include flavorers derived from fruit ( such as orange used in Fanta ) ; acids ( most normally citric acid ) ; additives to heighten spirit ; texture ; aroma ; visual aspect ; emulsions ( most normally gums and pectin ) to heighten visual aspect ; and preservatives and antioxidants ( BHA. ascorbic acid. or other of course happening additives ) to keep colour and spirit. Sugar production in Millss requires a important sum of energy and H2O and is merely economically feasible in really big graduated table sugar factory operations. Citrus fruit is the most processed fruit for soft drink production.

7. 3 Packaging

There are three types of packaging associated with the industry: primary packaging. which is the soft drink container ; secondary packaging. which is the packaging used to group together single primary packaging ; and third packaging. which is used to group together secondary packaging. This is due to the natural stuffs. energy. H2O and waste involved in production/recycling and the impacts of disposal such as littering. landfill infinite and the pollutants produced when incinerated from waste to utilize as energy. Primary packaging of Eclipse Sugarcane Pop includes adolescent can with appropriate screen design and labels. Secondary packaging includes difficult paper box sketchs. Third packaging includes hardboard boxes.

7. 4 Product Development

7. 4. 1 Product desirableness

Bangladesh has a tropical monsoon-type clime. with a hot and showery summer and a dry winter. It has warm temperatures throughout the twelvemonth. with comparatively small fluctuation from month to month. January is the coolest month with temperatures averaging near 26?C and May the warmest with temperatures from 33 to 36 ?C. It is warm and humid. In general. the temperatures runing from every bit low as 3?C during the dark in the winter season to every bit high as 40?C in the summer season ( Haque. n. d. ) . Bangladeshi people tend to be thirstier due to the warm temperature. So they prefer to take soft drinks and juices most of the clip. At present people are used to imbibe sugarcane juice from local sellers.

Sellers extract juice from sugar cane and show it to the client in a glass. These sellers normally sit in unfastened topographic points and are non concerned about hygiene factors. So from the readying to presentation of sugar cane juice an unhygienic attack is followed by the local sellers. Thirsty people are imbibing the juice as no more sugarcane juice suppliers are in the market presently supplying hygienic sugar cane juice. So desirableness for hygienic sugar cane juice drinks is really high.

7. 4. 2 Product demand

In Bangladesh. about 9 months of a twelvemonth is summer. So there is ever being of the demand for soft drinks. juice. energy drinks etc. Consumers of these are ready to purchase 250 milliliter. 500 milliliter and 1liter bundles. However. ab initio we are sing merely the 250ml bundle until it creates adequate demand for our merchandise in the market. It has been found that 15 spectacless ( 200 milliliter per glass ) of sugar cane juice are being sold per summer hr. The highest sale of the traditional sugar cane juice available right now is 400 spectacless in a 10-hour twenty-four hours that is 40 spectacless per hr. The lowest sale is 80 spectacless in a 10 hr twenty-four hours that is 8 spectacless per hr. Normally the lowest gross revenues yearss are the showery yearss ( Haque. n. vitamin D ) .

7. 5 Fabrication

In this merchandise fabrication procedure ( normally referred to as the bottling procedure ) H2O purification takes topographic point to guarantee that the spirit and quality of the drink are non affected by bacteriums or unwanted substances. A series of H2O purification procedures take topographic point such as curdling. flocculation. filtration and sterilisation. Rearward osmosis is progressively used as the chief concluding intervention procedure. Dissolved sugar. juice and spirit dressed ores are pumped into batch armored combat vehicles where they are carefully assorted doing sirup. Some sirup. such as the fruit-based sirup. is sterilized. The whole bottling procedure uses between 2 and 4 litres of H2O per litre of soft drink that is produced. and between 0. 5 and 1. 0 mega Js per litre of soft drink creates energy in human organic structure. Extra information sing the fabrication procedure has been covered in the Operations Plan subdivision.

8. 0 fiscal projections

The Eclipse Chill Beverage fiscal image is rather promising. Eclipse Chill Beverage is runing a hard currency concern ; the initial cost is significantly less than many start-ups these yearss. The fiscal investing in its employees will be one of the greatest discriminators between Eclipse Chill Beverage Ltd and its rivals. The Eclipse Chill Beverage Ltd anticipates the initial combination of investings and long-run funding to transport it without the demand for any extra equity or debt investing. beyond the purchase of equipment or installations.

The fiscal program depends on of import premises. most of which are shown in the undermentioned tabular array. The cardinal implicit in premises are:

1. Gross saless Gross: Annually 689850 Unit @ 25tk per unit = 17246250 TK. Gross saless gross will be increase as 2nd year-6 % . 3rd year-10 % . and 4th year-15 % 2. Cost of goods sold: Our COGS are finding 50 % of the gross revenues monetary value. In industry overhead we include two things direct labour & A ; direct stuff. Direct labour = 768000 TK ( Annually ) . Direct material= 7281750 taka Yearly & A ; Factory overhead cost annually is =472000. So. Entire cost of goods sold = ( 768000+7281750+472000 ) =8521750 & A ; Ending stock list for the 1st twelvemonth is =1040250 tk. 3. Ad disbursal: Here include Television. Radio. Newspaper. Internet. Leaflets. Visiting card Allover advertisement cost is =358000 ( annually ) . But this will be increase at the @ 5 % from the 2nd to 5th twelvemonth 4. Wages: our entire worker wage is =1152000Tk. It will besides increase if net income is addition.

5. Insurance: Entire about is 15000000Tk and for this our insurance is 8000000Tk for the 10 old ages =8000000/10 =800000 ( annually ) 6. Deprecation: Our depreciation is 20 % of the entire equipment cost. Our entire equipment cost AC cost=40000*6 =240000. Purchase fun= 1200*6= 24000. Computer cost= 30000*6 = 1800000. Buy screen van=1000000*2 =2000000. Entire cost =2444000. 20 % of the entire cost =2444000*20 % =485000/10 =48500 ( Yearly ) 7. Loan Payment: We take 6000000Tk loan from the bank with the involvement of 14 % for 10 Year: 60000000*14 % =84000. So. Principle+ Interest=600000+8400=684000 ( Per twelvemonth ) 8. Utilities measure: Utilities measure includes Gas. Electricity. and Water. In this Gas and Water measure is fixed and Electricity measure is non fixed.

Get instant access to
all materials

Become a Member