This report provides a comprehensive management accounting analysis of Minute Maid Fresh Fruit, a business venture focused on providing healthy fruit juices. It includes an introduction outlining the business concept, product descriptions detailing various juice and smoothie offerings, and an analysis of major competitors like Tropical Smoothies and Banana Beaters. The report delves into market research, targeting health-conscious consumers in Leicester, and outlines revenue and cost assumptions, including break-even sales projections. It also examines the supply chain process, credit facilities, and cash flow assumptions. Furthermore, it presents financial assumptions, a summary of projected revenues, and a detailed break-even analysis to assess the financial viability of the business. Appendices include calculations, a unit cost statement, and budget forecasts.