BUSINESS PLAN : MANIS CAKERY

Faculty : FACULTY OF BUSINESS ADMINISTRATION

Program : BBA (HONS.) ENTREPRENEURSHIP

Program Code : BM231

Course : PRINCIPLES OF ENTREPRENEURSHIP

Course Code : ENT530

Semester :3

Group Name : MANIS CAKERY

Group Members : 1. ADRIANA AFIQAH BINTI AZLAN ZAIDY (2016734981)

2. SITI NUR ARIFA BINTI ABD RAHMAN (2016730575)

3. SYAZA AMIRAH BINTI MOHD YUSRI (2017276004)

4. ALIFAH ILYANA BINTI MUHAMMAD NAZHAR (2017276066)

5. MUHD SAFWAN BIN ALIAS (2016700925)

Submitted To:

Madam Nini Hartini Asnawi

Submission Date:

5 June 2018
TABLE OF CONTENTS

Contents Page Number

_________________________________________________________________________

1. Executive Summary
2. Company Profile
3. Environmental Industry Analysis
4. Description Of Venture
5. Operation / Production Plan
6. Marketing Plan
7. Organization Plan
8. Assessment Of Risk
9. Financial Plan
10. Conclusion
11. Appendices
1.0 EXECUTIVE SUMMARY

Manis Cakery is a start-up bakery retail establishment which to be the first brownies
and cheesecake specialist based in Klang Valley, Selangor. Manis Cakery expects to catch
the interest of a regular loyal customer base with its broad variety of brownies and
cheesecake products. The company plans to build a strong market position in the town, due
to the partners' industry experience. Manis Cakery aims to offer its products at a competitive
price to meet the demand of the middle-to-higher income local market area residents and
tourists. The company intends to open an outlet in a middle-to-upper class mall which is at
IOI City Mall, Putrajaya to distribute the products.

The food-based industry in Malaysia has recently experienced rapid growth.

Malaysians are being subconsciously called to go forth and try every imaginable dessert in
the market and the major choice is including brownies and cheesecake. Manis Cakery offers
a broad range of brownies and cheesecake products, all made from high quality ingredients.
Apart from that, The Crave will also provide the ordering service for bulk orders so
customers can pre-order their brownies and cheesecakes for collection at the outlet, without
waiting in line.

Recognizing the importance of human capital, Manis Cakery has assembled a strong
management team. The team is led by Adriana who is also the general manager of the
company. She comes to Manis Cakery with 4 years of baking experience. In addition to her
industry specific experience, Adriana has had 2 years of management experience. Safwan
and Alifah bring financial skills to Manis Cakery after a 3 years career on accounting field.
Syaza will lead the marketing efforts having participated in sales and marketing job for 3
years of experience. Lastly, Arifa will be on the team as an operation manager with over 4
years of experience in food based industry.

The total amount of capital that the partners invest in this business is RM 11,500.00.
All the partners contribute equally for RM 2,300 for the capital. In advance, we hope that our
company can maximize profit from the effort that we contribute in making the business
running smoothly and successful. We also intend to expand our business by opening new
outlets around Peninsular Malaysia especially in major rapidly developed cities such as
Penang, Melaka and Johor. We hope that our product will be well-known throughout the
states in Malaysia including Sabah and Sarawak.
2.0 COMPANY PROFILE

2.1 COMPANY NAME AND LOGO

Figure 1: Manis Cakery Logo

For our company logo design, we place brownies and cheese as a symbol of our
main product. Besides, we choose the chocolate cheese for the background of the logo as a
attraction for first time customer saw.

The name of our company is Manis Cakery. To emphasize, we create the name by
combining manis and cakery. Manis is stand for their flavour itself which is sweet in cake.
For cakery, it stand for cake itself, our business is based on cake industries.
2.2 COMPANY BANKGROUND

Name of the company : MANIS CAKERY

Business Address : No. 11, Jalan Opera K U2/K, Taman Ttdi Jaya, 40150,
Shah Alam, Selangor

Correspondence Address : No. 11, Jalan Opera K U2/K, Taman Ttdi Jaya, 40150,
Shah Alam, Selangor

Telephone Number : 013-4642834

Form of Business : Partnership

Main Activity : Selling various kind of brownies and cheesecake bars

Date of Commencement : 22/05/2018

Date of Registration : 22/05/2018

Registration Number : SA0452982

Name of Bank : CIMB Berhad

Bank Account Number : 761226753

2.3 THE MANAGEMENT TEAM

NAME : ADRIANA AFIQAH BINTI AZLAN ZAIDY

POSITION : GENERAL MANAGER

NAME : SYAZA AMIRAH BINTI MOHD YUSRI

POSITION : MARKETING MANAGER

NAME : SITI NUR ARIFA BINTI ABD RAHMAN

POSITION : OPERATING MANAGER

NAME : MUHD SAFWAN BIN ALIAS

POSITION : FINANCIAL MANAGER

NAME : ALIFAH ILYANA BINTI MUHAMMAD NAZHAR

POSITION : FINANCIAL MANAGER

3.0 ENVIRONMENTAL INDUSTRY ANALYSIS

Industry environmental analysis is a study or exercise done to assess the current

industry environment. This exercise helps understand the various aspects and predict trends
of the industry better, and helps in many other ways. Generally, industry analysis is done by
external research agencies, consulting firms or businesses themselves.

First analysis is on the political issues. The analysis that we have to consider in on
the tax and regulation of the food and beverage. The regulation that government set is we
have get a typhoid vaccine injection for serving food. We also have to register Companies
Commission of Malaysia (CCM).

Second analysis is economic issues. The rate in Malaysia quite high for now. As we
all know, when the rate of inflation is high, the good will eventually high. So that, when the
raw material is high, we as a team have a problem to set the price because we want to sell
at the reasonable price for customer.

Furthermore, the social and cultural issues. We analyse that our Malaysian people
love to eat chocolate and cheese cake. this trend will give opportunity to do some innovation
from usual cake to handy bar so that people will love our product.

Lastly is technological trend. We analyse that we have to do some research on the

product itself before we launch our product. We generally do some try and error in term of
their taste, their topping and also their flavour. We also have to patents our product and also
our trade name so that other business do not simply steal our product and claim as their
product.
4.0 DESCRIPTION OF VENTURE

General nature of our company is food and beverage industries. Another, the
potential success of our business is, majority of Malaysians are love to eat cakes during their
hi tea or their dessert after eat for lunch or dinner. So, our potential is making this business
successful is by selling this cakes in hand bar so that Malaysian people will easy to eat.

Nowadays, people are busier. Hence, we take this opportunity by create the concept
of cakes bar so that the customer can eat without to have a plate and spoon. In addition, we
will always produce new flavour that suit our customers taste to make our customers not
bored with our product. Thus, it is how we convinced of the potential success of our
business.

The problem that our company’s product solve is, firstly regarding to the producing.
In this context, our company is totally homemade the product. Meanwhile, our company
must always make sure that the stock of cake always available. If not, it will cause some
trouble and problem for us to meet customer demand.

Secondly, the problem that our company’s product solve is think of the customer. As
we know, there is various of customer’s demand. Thereupon, our company must always do
the research and analysis about the market value in the current market to meet the customer
demand and wants.

Furthermore, the problem that our company’s product solve is about competitor.
Significantly, competition product in our range of business is quite huge and challenging.
However, as a successful entrepreneur, we as partnership, we make this problem as our
drive to not give up. In particular, we make this as positive move forward by conducting
surveys for all competitor cakes products in the market. Hence, in this way we find out a little
about the business of cakes and whichever well we will apply in our business, while
whichever of our bad will always keep it away.

Moreover, our company’s product solves the customer problems by provide by come
out with variety topping flavour. Especially, for our product, we have focus on all range of
Malaysian people. In detail, if people who are love to eat cake, they will also love to eat our
cake and will repeat to buy in term of handy bar that easy to eat everywhere they want.
Additionally, our cake bar is reasonable price for our customer. In brief, with the affordable
price, customers will able to buy with a large quantity and will certainly be satisfied with what
the customer finds.
 In support, benchmarks for our company is went through such great in understanding
the demands and preferences of our customers, thus producing a fresh, original and modern
ideas align with the customer taste.
5.0 OPERATION / PRODUCTION PLAN

Operations management refers to the administration of business practices to create

the highest level of efficiency possible within a company. It is concerned with converting
materials and labour into goods and services as efficiently as possible to maximize the profit
of the company and achieve company’s goal.

Operation management is one of the most important parts in the business

organization because the through the operations of its product it will lead to a business
growth. From this operation of our business company, we can also maximize the profit gain.

Operations management also involves utilizing resources from staff, materials,

equipment and technology. Operations managers acquire, develop and deliver goods to
clients based on client wants and the abilities of the company. In our company, operation
department are responsible to ensure the delivery of the stock for our product run smoothly,
monitoring the packaging and labelling process, and also monitoring the process of delivery
of our product to customers. All of these activities must run effectively and efficiently in order
to satisfy the customers and achieve the company’s goal.

The operation plan objectives are:

 To ensure the operational of the business is run smoothly.

 To ensure that our product can fulfil customer’s demand and expectation.

 To achieve customer’s satisfaction by producing a good product.


5.1 FACILITIES AND IMPROVEMENT

5.1.1 LOCATION

We’re going to rent up a kiosk in a mall. We choose to rent a kiosk at IOI City Mall in
Putrajaya. This is because, when we open up our store in a mall, it will be easy for the
customers to reach us and buy our product. Other than that, IOI City Mall is a strategic place
to open up a business stores because every months IOI City Mall aims 2 million visitors.

Other than that, we also rent an office in Klang valley. The office operates for
administration and also for production. We will produce our cake and brownies at the office
before bring them to our outlets in IOI City Mall.
5.1.2 PLANT AND OFFICE SPACE

OPERATING DAY TIME

Monday until Friday 9 a.m. to 5 p.m.

(Break : 12.30 p.m. until 2 p.m.)

Figure 2: Plant Layout

5.1.3 KIOSK

OPERATING DAY TIME

Open daily 10 a.m. to 10 p.m.

Figure 3: Kiosk Layout

5.2 MACHINERY AND OTHER CAPITAL EQUIPMENT

Since we’ve decide to rent an office and an outlet, we need a certain equipment for our office
such as office furniture, office fittings and stationaries. Other than that, we also need the
equipment for our outlet such as cake display chiller, refrigerator and cabinet. Furthermore,
we would like to hire a worker as operator and cashier to deal with customer if customers
have any problem regarding to our product.

5.2.1 LIST OF OFFICE FURNITURE AND FITTINGS

Item Quantity Price per unit Total

Chair 5 RM 100 RM 500

Desk 4 RM 100 RM 400

Sofa set 1 RM 1,500 RM 1,500

Fax Machine 1 RM 140 RM 140

Printer 1 RM 160 RM 160

Laptop/Computer 5 RM 1,500 RM 7,500

Cabinet 5 RM 150 RM 750

Air Conditioner 2 RM 600 RM 1,200

Telephone 1 RM 90 RM 90

Total RM 12,237
5.2.2 LIST OF MACHINERY AND EQUIPMENT

Item Quantity Price per unit Total

Scales 2 RM 10 RM 20

Spatula (set) 2 RM 23 RM 46

Spoons 5 RM 38 RM 76

Whisk (set) 2 RM 16 RM 32

Palette knife (set) 2 RM 12 RM 24

Measuring jug 2 RM 36 RM 72

Measuring spoon 1 RM 13 RM 26

Food processor 2 RM 400 RM 800

Food mixer 2 RM 438 RM 876

Oven 2 RM 348 RM 696

Chiller 1 RM 696 RM 696

Freezer 1 RM 749 RM749

Cake display 2 RM 2000 RM 4000

Total RM 8,111
5.2.3 LIST OF OFFFICE STATIONARIES

Item Quantity Price per unit Total

A4 Paper 1 box RM 60 RM 60

Pen 3 set RM 3.90 RM 11.70

Ink Printer 2 RM 35 RM 70

Stapler 3 RM 2.50 RM 7.50

File 5 RM 3.50 RM 17.50

Fax Ink 1 RM 28 RM 28

Total RM 194.70

5.2.4 UTILITIES BILL

Item Cost (per month)

Water RM 100

Electricity RM 450

Telephone RM 200

Total RM 750

5.2.5 OTHER EXPENSES

Item Cost

Purchase of raw materials RM 18,750

Carriage inwards RM 1,000

Rent (kiosk) RM 3,000

5.3 MANPOWER REQUIREMENT

Position Number of Worker Monthly Salary

Operator 1 RM 1,200

Worker (Packaging and

2 RM 2000
Labeling)

Cashier 1 RM 1000

Baker 2 RM 3,000

Total RM 7,200
5.4 OPERATING CYCLE

5.4.1 MANUFACTURING PROCESS

Our company did produce our product by ourselves. We will have purchased the raw
materials that we need from the supplier and produce cakes and brownies in our office outlet
in Klang Valley. We’re selling 2 types of products which is cheese cakes and brownies.

Then, after we already produce cheese cakes and brownies at the production office, we will
bring the products to our outlets in IOI City Mall to be sell to our customers.

Purchased raw materials from the supplier

Received raw materials from suppliers

Produce brownies and cheesecakes in our production plant

Send our products that we already produce to our kiosk

Sell our products to customers

Received customers feedback

5.4.2 QUALITY CONTROL

For the quality control, our company will make sure that our recipe will be tasty and
focus on customers preference. We will make sure the ingredients that we use is not expired
and clean in order to avoid food poisoning happen to our customers. We also will make sure
that our employees will take care of their personal hygiene before they deliver our product to
the customers.

We also will make sure that our customers will satisfy with our service and make
sure that they will give feedback to us. We will hear any complains or negative comment
about our product and we will try to improves them. We want to make sure that our
customers will be loyal to us.

5.4.3 PRODUCTION CONTROL

It is a process or activities involved in handling the materials from raw materials to

the finished products. We do have raw materials that we already purchase from the suppliers
and we involve in assemblies’ process since we’re got our raw materials directly from the
supplier. So, once we’re got the raw materials from the supplier, our operation manager will
record the details of materials using computer system before we proceed producing our
product.

After that, we are going to do the packaging and labelling process which is put our
official sticker on it and wrap it properly. All of the process will be done before we deliver
them to the outlets to be sell to our customers. Our operation manager will ensure that the
stock will be in good condition and achieve customer’s satisfaction.

5.4.4 INVENTORY CONTROL

It is involving regulating and maximizing our company’s inventory or stock. It is to

maximize profit with minimum inventory investment while still focus to satisfy customers. For
inventory, it is important for us to always know and alert about our inventory. We’re will
record all details of our inventory using computer system and ensuring that everything is
accounted for at any time given to avoid any shortage in inventory.
5.5 STRATEGY AND PLANS

5.5.1 LIST OF SUPPLIERS

Company Address Raw material supplies

Bakels Malaysia No.2, Jalan Pendamar 27/90 Cheese mixes and cheese
Seksyen 27, 40400 SHAH ALAM
Selangor Darul Ehsan
Malaysia

G.K Ingredients No.20, Jalan Angklung 33/20, Seksyen 33, Cake mix and flavours
Shah Alam Technology Park, Off Jalan
Bukit Kemuning, 40400 Shah Alam,
Selangor Darul Ehsan, Malaysia

Fuji bakery FUJI BAKERY SUPPLIES (M) SDN BHD Brownies ingredients
No.41 & 43, Jalan TIAJ 2/1,
Taman Industri Alam Jaya, 42300,
Bandar Puncak Alam, Kuala Selangor,
Selangor, Malaysia.

House of Ingredient HOUSE OF INGREDIENTS (HQ) Baking Appliance

No.19, Jalan Gangsa SD5/3F,
Sri Damansara, Kuala Lumpur, Malaysia
5.5.2 PRODUCTION PLANNING

Total sale for the first year = RM562,500

Average sale forecast per month = RM 562,500 / 12 months

= RM46,875

Price per unit = RM 7.50

Number of output per month = RM46,875 / RM 7.50

= 6,250 units

The amount of output produced per day = 6,250 / 30 days

= 208 units per day

6.0 MARKETING PLAN

Marketing Objectives:

 To overcome other competitors in this area by using a well organize business strategies.

 Increase the number of people who make a purchase while come to our store.

 To gain respect and trust from our customer by fulfilling their needs and request.

 To be able on paying back the bank loan and overcome our initial cost within 2 years.

 To expand our business branch and premium outlet.

6.1 TARGET MARKET

Target market are also known as a group of customers or buyers that the
organization are trying to attract to use their service and buy their product. It is important for
our company to identify target market so that they can evaluate thus predict the number of
actual and potential customers in the market that would actually use the service offered by
the company since they will be the one who is going to generate the sales and contribute to
our company business.

Other than that, the importance of identifying the target market is so that we can
estimate and do an early estimation on weather our product and service is good enough to
compete with other competitors. This process is also known as the market opportunity
analysis (MOA). From the research done, we know that there are three general strategies
used for selecting the target market that are by appealing to the entire market with one
marketing mix, concentrating on one segment, or appealing to multiple market segments
using multiple marketing mixes.

For our company, we target people who really want a satisfaction when they having
their dessert. So we introduce our brownies and cheesecake. We also target people with
high income level because our product uses a good ingredient to produce high quality
product.
6.2 MARKET SIZE AND TRENDS

In determining the market size, a company focused on the visitors of IOI City Mall
Putrajaya from a catchment of about 1.8 million people from the southern coridor of
Putrajaya, Cyberjaya, Kajang, Bangi, Seri Kembangan, Serdang, Puchong, Bukit Jalil and
Subang Jaya. IOI City Mall Putrajaya targeted about 2 million of visitors per month.
Therefore, we estimate about 3.7 percent of the visitors will be our target market.

The average price of the product per offer is RM7.50 per bar.

To calculate the market size, the target market is multiplied by the price of product per unit.

Market size = Target Market x Price per unit

Market size = 75,000 x RM 7.50

= RM 562,500
6.3 COMPETITION AND COMPETITIVE EDGES

Competitors refers to a competition from other company that involves in the same
type of business and offers similar, substitute or other alternative of the competitor in terms
of size, experience and years in business, financial ability and product line. It is good to have
competition from other competitors so that we can improve our service. Therefore, Manis
Cakery had done a survey at our identified competitors. We had interviewed the competitors
and collect the information as much as we could on the survey. From the survey we know
the advantages and disadvantages of the competitors; plus the strength and weakness of
the competitors. The better performance of our services provides, the more number of
customers that we can have.

6.3.1 LIST OF COMPETITORS

1. Secret Recipe

Strengths :

a) A good branding

b) High Quality Product

Weaknesses :

a) Price is expensive

b) Not suitable for student and lower income and middle income group

2. Dip n Dip

Strenghts :

a) Exclusive Design

b) Have their own name and branding in market

Weaknesses :

a) Price expensive

b) Only target for exclusive customer and high income group

c) Only have in premium outlet

6.4 ESTIMATED MARKET SHARE AND SALES

Before

Name of Restaurant Yearly Selling (RM) Market Share (%)

1) Secret Recipe 5,625,000 50

2) Dip n Dip 5,625,000 50

TOTAL 11,250,000 100

After

Name of Restaurant Yearly Selling (RM) Market Share (%)

1) Secret Recipe 5,343750 47.5

2) Dip n Dip 5,343,750 47.5

4) Manis Cakery 562,500 5

TOTAL 11,250,000 100

6.5 MARKETING STRATEGY

6.5.1 OVERALL MARKETING STRATEGY

Manis Cakery targeted a price insensitive buyer. Price insensitive product is one that sells in
the same quantities, whether the price is high or low. A price insensitive customer is not
influenced by the price of a product when choosing whether or not to buy it. They will buy
the product if the product are good for them, it is because they are more concern on quality
of the product.

Other than that, price insensitive will preferred satisfaction compare to their money. It is
because they want to feel satisfy when they having their product. For example, Manis
Cakery offer high quality of brownies and cheesecakes to our customer.

6.5.2 PRICING STRATEGY

Manis Cakery used value based pricing because the high quality and specialty of product
that we introduce. Value-based price (also value optimized pricing) is a pricing strategy
which sets prices primarily, but not exclusively, according to the perceived or estimated value
of a product or service to the customer rather than according to the cost of the product or
historical prices. Where it is successfully used, it will improve profitability through generating
higher prices without impacting greatly on sales volumes.

Compared Manis Cakery with our one of our competitors which is Secret Recipe, our
product is little more expensive compare to them but our brownies and cheesecake are more
special and variety of flavour.

6.5.3 SALES TACTICS

For Manis Cakery, we create business flyers or a website to deliver our massage to
consumers. We include the details of our brownies and cheese cakes with the latest
promotion. It also to make people aware about our product in the market. Other than that,
we also give a discount price and free gift for the first trial with any of our product to let
customer try and taste the uniqueness of our brownies and cheesecakes.
6.5.4 ADVERTISING AND PROMOTION STRATEGY

The purpose of doing the promotion strategy is to promote our products to people in order to
increase the number of customer. Promotion strategy is used to disseminate information
about the company product or services with the purpose of attracting the target market.
Advertising is a non-personal, do the promotion through the mass media. The main
advertising strategies are creating advertising message and selecting advertising media.

a) Flyers

The flyers will concentrate on the target market segmentation. We include the details of our
brownies and cheesecake with the latest promotions.

b) Internet

We also introduce our brownies and cheesecakes through internet. We have created a page
for consumer to know more about our product offered.

c) Discount & Free gift

We give a discount price for the first trial with any of our product to let our customer to try
and taste the uniqueness of our brownies and cheesecakes.
7.0 ORGANIZATION PLAN

7.1 COMPANY ORGANIZATION

Key Management Roles Names

General Manager Adriana Afiqah binti Azlan Zaidy

Marketing Manager Syaza Amirah bt Mohd Yusri

Operation Manager Siti Nur Arifa binti Abd Rahman

Alifah Ilyana Binti Muhammad Nazhar

Financial Manager
Muhamad Safwan bin Alias
7.2 KEY MANAGEMENT PERSONNEL

Name Position Roles

1) Making an agreement and
Adriana Afiqah binti Azlan General Manager signing or approve document
Zaidy related to the business.

(2) Monitor the whole

business activity to ensure
that the business will run
smoothly.
1) To plans marketing
Syaza Amirah bt Muhd Yusri Marketing Manager activities for the business.

(2) To develop marketing

plans that aligned with the
business model and strategy.
(1) To ensure the flow stock
Siti Nur Arifa binti Abd Operation Manager runs smoothly without any
Rahman shortage in the supply stock.

(2) To ensure the quality of

product.
(1) To provide and interpret
Alifah Ilyana Binti Muhammad Financial Manager the business financial
Nazhar information.

Muhamad Safwan bin Alias (2) To monitor the cash flow in

and out of the business,
interpreting the cash flow and
predicting future trends.
7.3 MANAGEMENT COMPENSATION AND OWNERSHIP

Name and positions Monthly Salary Share of ownership Amount of equity

invest
Adriana Afiqah binti
Azlan Zaidy
RM 2700 20% RM 2300
(General Manager)

Syaza Amirah bt
Muhd Yusri
RM 2200 20% RM 2300
(Marketing Manager)

Siti Nur Arifa binti Abd

Rahman
RM 2200 20% RM 2300
(Operation Manager)

Alifah Ilyana Binti

Muhammad Nazhar
RM 2200 20% RM 2300
(Financial Manager)

Muhamad Safwan bin

Alias
RM 2200 20% RM 2300
(Financial Manager)
8.0 ASSESSMENT OF RISK

1. Development/Technical
Aspect – While developing our company growth to higher level, there are risk in the
future that our company will face. The risk of development is in term of our
capabilities to handle a bigger market with a limitation to our company’s ability such
as manpower, capital and product attractiveness.

2. Copycat Competitors
In term of competition, there are many bread shop and bakery that might copy our
product and sell it in lower price than us. When they realize that our product was
demanded by the customer, the copycat competitors will follow our steps and disrupt
our business. The copycat competitors may innovate the product without our consent.
For example, our handy bar brownies and cheesecake.

3. Production
We might face the risk of having limited stock of brownies and cheesecake in our
shop especially during peak season because our production plant is located in our
headquarters in Klang Valley and it might take a little more time to restock the
product to the customer. Next, the production plant in Klang Valley might face
problem with raw materials supplier as producing brownies and cheesecake will use a
mixed ingredients. So we need to ensure that our suppliers could provide the best
ingredients every time we placed an order. We also need to ensure the quality of the
raw materials achieved our standard to ensure the taste and flavor of our product is
standardized and maintained all the time.

4. Capital restriction
For every new company, capital will be a problem. This is because, usually the new
company need to roll their money before placing a new order. As we are a new
company, we need to sell our brownies and cheesecake first before producing the next
batch of cakes. This is because we need to roll the money and ensure that we are not
making a lot of loss in the business and waste the product.
9.0 FINANCIAL PLAN

9.1 CAPITAL EXPENDITURE

9.2 WORKING CAPITAL
9.3 START-UP CAPITAL AND FINANCING
9.4 CASH FLOW STATEMENT
9.5 INCOME STATEMENT
9.6 BALANCE SHEET
10.0 CONCLUSION

Our strategy is simple. We intend to succeed by giving people a combination of

excellent and interesting food in an environment that appeals to a wide and varied group of
successful adults.

We will focus on establishing a strong identity in our community with a grand

opening. Our main focus in marketing thereafter will be to increase customer awareness in
the surrounding communities. We will direct all of our tactics and programs toward the goal
of explaining who we are and what we do. We will keep our standards high and execute the
concept flawlessly, so that word-of-mouth will be our main marketing force.

We will create an appealing and entertaining environment with unbeatable quality at

an exceptional price. As an exciting and eclectic restaurant, we will be the talk of the town.
Therefore, the execution of our concept is the most critical element of our plan.

All menu items are moderately priced for the area. While we are not striving to be the
lowest-priced restaurant, we are aiming to offer exceptional food at reasonable prices for the
average restaurant diner.
11.0 APPENDICES

APPENDIX 1 : LIST OF BROWNIES AT MANIS CAKERY

CODE PRODUCT NAME PACKING PRICE

(RM)

BR-001 SIGNATURE DARK CHOCOLATE BROWNIES Per Unit 7.50

BR-002 SALTED CARAMEL BROWNIES Per Unit 7.50

BR-003 SEA SALT ALMOND BROWNIES Per Unit 7.50

BR-004 NUTELLA BROWNIES Per Unit 8.00

BR-005 GULA MELAKA CHEESE BROWNIES Per Unit 8.00

BR-006 PEANUT BUTTER BROWNIES Per Unit 8.00

BR-007 RED VELVET BROWNIES Per Unit 9.00

BR-008 OREO BROWNIES Per Unit 9.00

BR-009 DURIAN BROWNIES Per Unit 10.00

BR-010 CEMPEDAK BLONDIES Per Unit 10.00

APPENDIX 2 : LIST OF CHEESECAKE AT MANIS CAKERY

CODE PRODUCT NAME PACKING PRICE

(RM)

CC-001 STRAWBERRY Per Unit 7.90

CC-002 BLUEBERRY Per Unit 7.90

CC-003 MANGO Per Unit 7.90

CC-004 DURIAN Per Unit 7.90

CC-005 NUTELLA Per Unit 7.90

CC-006 ALMOND HONEY Per Unit 7.90

CC-007 WALNUT CARAMEL Per Unit 7.90

CC-008 HI-FIBRE Per Unit 7.90

CC-009 NUTELLA HI-FIBRE Per Unit 7.90

BR-001 BR-002 BR-003 BR-004

BR-005 BR-006 BR-007 BR-008

BR-009 BR-010