Table of content

Content Page

EXECUTIVE SUMMARY 4

1.0 INTRODUCTION 5-10

1.1 Business Background

1.2 Partners Background

2.0 ADMINISTRATION PLAN 11-17

2.1 Business Mission, Vision and Objectives

2.2 Business Logo & Description
2.3 Organizational Chart
2.4 Administration Personnel Schedule
2.5 Remuneration Schedule
2.6 Administration Budget

3.0 MARKETING PLAN 18-33

3.1 Product/Service Description

3.2 Target Market
3.3 Market Size & Market Share
3.4 Sales Forecast
3.4 Competitors Analysis
3.5 Marketing Personnel
3.6 Remuneration Schedule
3.7 Marketing Mix
3.8 Marketing Budget

4.0 OPERATION PLAN 34-48

4.1 Process Planning

4.2 Operation Layout
4.3 Production/Capacity
4.4 Material Requirement Planning
4.5 Machine & Equipment Planning
4.6 Location
4.7 Business Operation Hours
4.8 Operation Personnel Schedule
4.9 Remuneration Schedule
4.10 Permits/Licenses Requirement
4.11 Operation Budget

5.0 FINANCIAL PLAN 49-55

5.1 Operational Budgets

5.2 Project Implementation
5.3 Pro-Forma Cash Flow
5.4 Pro-Forma Income Statement
5.5 Pro-Forma Balance Sheet

6.0 CONCLUSION 56-57

APPENDICES 59-80

3
 EXECUTIVE SUMMARY

Pavlova Cake Bakery is a company that creates sponge cake with pavlova placed on top
to plunge our creativity into the consumers’ wants. Each of the task conducted in the dessert
business are solely manage by our team members who act as the managers in each of their
particular field area in the starting of the first year. This action could help us to heavily focus on
strengths and weaknesses during the process while to overcome the shortcomings that our part
lacks in order to expand our growth with the guidance of Malaysia’s funding organization such
as TEKUN that proves to provide assistance in terms loaning purpose. To produce our
masterpiece, we only purchase the ingredients at its newest state that being the main reason for
our business to flourish with wonderful recipes.

We have extended our company’s business by publishing our products through online
marketing by having the public to easily purchase from personalised shopping blog including
online database and Grab app specifically. Strategic connection proximity such as high school
and hospital nearby serves as a leaping stone for future business openings or as a hotspot location
for bulk pre-order to surface. Our pure hearted intention is to provide everyone with the freshest
product that comes with reasonable and affordable price. Those are the reason for the high sales
revenue could be obtained from since our product’s demographic and target market are relevant
for them to learn more about us which includes children, teens and people of all ages. The
expenses and momentum established with the public are reduced when we use the proper
distribution channels.

4
CHAPTER 1.0 : INTRODUCTION

5
This is our product illustration :

Figure 1.1: Example of pavlova cake

7
CHAPTER 2.0 : ADMINISTRATION PLAN

11
2.1 INTRODUCTION TO THE ORGANIZATION

The administration plan is essential for keeping and regulating the corporate routine. One of the
most effective methods to introduce a firm is to express its vision, mission, and objectives.

MISSION

1. To become a bakery house that touches the hearts of the sweet tooth people by providing a
wide range of desserts with the best quality which they can discover and enjoy the services.

2. Aiming for positive food reviews and atmosphere to be the place for the customers to relax
and study away from home and technological distractions.

3. Broaden up options for desserts.

VISION

Our vision is to become a bakery house that collaborates with the customers especially for the
youngs in creating custom and one of a kind design desserts but not limited to pavlova itself in
order to elevate happiness and excitement to each customer. Besides, we aim to build a business
by engaging in interactions and delivery results.

OBJECTIVES

1. To deliver the highest quality services while maintaining a warm connection with customers.
2. To understand our customers’ demand and supply beyond their expectation.
3. To strive for competitions with other bakery companies in Malaysia and be on par.
4. Carry out research and designation on dessert products and distinctive packaging or labelling
based on surveys.

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2.2 BUSINESS LOGO & DESCRIPTION

First on our list is the beautiful bakery logo of Pavlova Cake! This innovative logo has been
created by our own to tickle your sweet tooth!

★ This logo used only two multicolored colors which are pink (#F9B9A5) and maroon
(#9D4045) to keep the logo design simple as our theme for the bakery shop.

★ Pink represents a nurturing, playful and nostalgic color that takes people back to their
childhood especially for our customers. While Maroon is a deep red color associated with
strength, depth and passion for us as a partnership business.

★ Pavlova Cake logo’s design consists of a pink watercolor element as the background with
a cake with pavlova on it placed at front center and at the foremost layer a maroon color
text of the ‘Pavlova Cake Bakery Shop’ acronym at the bottom front of the logo.

★ The word ‘Pavlova Cake’ is also elevated in comparison to the word ‘Bakery Shop’ as a
highlight for our sales products.

★ The flower on the cake represents a sunflower which is used to make vegetable oil and
margarine as one of our main ingredients used in making pavlova cake.

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2.3 ORGANIZATIONAL CHART

Figure 1 : Organization Chart of Pavlova Cake Bakery

14
2.4 ADMINISTRATION PERSONNEL SCHEDULE

Table : Schedule of Tasks and Responsibilities

Number
Position of Task & Responsibilities
Personnel

➢ Responsible for lead and planning in a

management role as well as control the daily
operations in business.
➢ Determining strategies to use, what actions to take
and deciding what resources are needed to achieve
General Manager 1 the goals and objectives.
➢ Manage baking personnel and ensure that all
bakery operations function efficiently.
➢ Take inventory of baking supplies, handle
consumer complaints, and address bad staff
performance.

➢ Formulating strategy by recruiting, training and

supervising staff.
➢ To monitor and comply in the field of securing
compliance.
Operation Manager 1 ➢ Examine financial sales data and use it to improve
profitability.
➢ To procure baking materials, plan inventory and
oversee stock quantity.
➢ Find ways to increase the quality of customer
service.

➢ Providing, monitoring and interpreting financial

information.
➢ To analyse, control and record the cash flow and
predict future trends of the business.
Financial Manager 1
➢ To manage the payment to suppliers and creditors.
➢ To identify potential markets for companies.
➢ To attract customers by planning a good marketing
strategy.

2.5 REMUNERATION SCHEDULE

Table : Schedule of Remuneration
MONTHLY EPF (RM) SOCSO TOTAL
POSITION NO. SALARY (RM) AMOUNT
(RM) (RM)
(A) (B) (C) (A+B+C)

General 1 1,500.00 165.00 7.25 1672.25

Manager

Operation 1 1,500.00 165.00 7.25 1672.25

Manager

Financial 1 1,500.00 165.00 7.25 1672.25

Manager

TOTAL 3 4,500.00 495.00 21.75 5016.5

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2.6 ADMINISTRATION BUDGET

Table : List of Office Furniture and Fitting

OFFICE QUANTITY PRICE PER TOTAL (RM)
FURNITURE UNIT (RM)
AND FITTING

Laptop 3 1,108.04 3,324.12

Office Conference 1 429.00 429.00

Desk

Chair 6 149.00 894.00

Remanufactured 1 1,308.12 1,308.12

Copier, Laser
Printer, Fax,
Scanner

Dustbins 1 84.00 84.00

Clock 1 10.00 10.00

Notice Board 1 245.00 245.00

Telephone 1 749.00 749.00

Wireless Router 1 1,300.00 1,300.00

(Wi-Fi)

First Aid Safety 1 122.00 122.00

Fire Extinguisher 1 121.00 121.00

TOTAL 8586.24

Table : List of Stationeries

STATIONERIES QUANTITY PRICE PER TOTAL (RM)
UNIT
(RM)

Ream of A4 Paper 1 11.40 11.40

Pen 3 0.89 2.67

Correction Tape 2 8.93 17.86

Mechanical Pencil 3 3.40 10.20

Eraser 3 1.30 3.90

Stapler 1 5.20 5.20

Glue Stick 1 5.50 5.50

Scissor 1 10.40 10.40

Ink Printer 1 227.55 227.55

Calculator 3 24.50 73.50

TOTAL 368.18

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 Table : Administration Budget
ITEMS FIXED ASSETS MONTHLY OTHER
(RM) EXPENSES (RM) EXPENSES (RM)

FIXED ASSETS
Office Furniture and 8,586.24
Fittings
Stationeries 368.18
Renovation 1,000.00

WORKING CAPITAL
Rent 2,500.00
Utilities 2,000.00
Salaries, EPF & 10,901.25
SOCSO

PRE-OPERATIONS
Deposit (Rent, Utilities 7,500.00
& etc.)
Business Registration 980.00
& License
Other Expenditure -

TOTAL 33,835.67

17
CHAPTER 3.0 : MARKETING PLAN

18
3.1 PRODUCT DESCRIPTION

Pavlova Cake Bakery Shop is a business that sells sweet treats. The pavlova cake is our main
product. To make the cake, we use butter and whipping cream as the primary ingredient. Our
bakery consistently produces pavlova that are soft on the outside and slightly crunchy on the
inside. The tasty selection of strawberries and grapes used for the pavlova's topping ensures that
it tastes as good as it does. The cake's crisp crust is complemented by the sweet and fluffy
whipped cream, although not too heavily sweet. Those who enjoy sweets ought to give it a try
without a doubt. This special of our pavlova cake is the first to be made in Malaysia and it will
no doubt be a hit with fans of the dessert. Our customers can choose whether they want to walk
into our bakery shop or deliver via foodpanda or grabfood. In addition to that, our bakery shop
has a lot of attractions, such as:

3.1.1 Fresh made product

For our product, cakes that are 3 days after production, we will change the cake to a new one so
that the quality of the cake can be preserved. In order to discourage customers from purchasing
this product, we will throw it away and replace it with a new one instead of putting it on display.
To ensure the cake's condition is taken care of, we will also put the cake in the refrigerator and
proofer.

3.1.2 Affordable price

We set a fair price for our product based on the kind of material used or the size of the finished
cake. We don't set our prices too high or too low. For customers, we offer fair prices for the
whole cake or slices cake. Customers who want to use their delivery service can view the price
or promotion that we make on the Pavlova Cake Bakery Shop on foodpanda or grabfood to make
it simpler for them to understand the price of the goods we sell. For the whole cake, we only sell
from RM50 only while for slices we sell RM7.99.

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3.1.3 Balanced nutrition

There are many different kinds of toppings available at Pavlova Cake Bakery Shop. However, we
have reduced the sugar and fat content of this cake so that customers can take care of their
health. Moreover, the majority of our cake's toppings are fruits. This is part of our bakery's
concept, which places customers first in both our services and our products, setting us apart from
other bakeries. We have reduced the sugar and fat in our cake so that it is safe for both young and
old to eat without suffering any negative health effects. We recommend visiting our bakery for
those who don't enjoy sweet foods like cakes because we are confident they will also fall in love
with our pastries.

3.1.4 Various types of Pavlova Cakes

Pavlova Cake Bakery Shop offers a wide variety of mouthwatering pavlova cakes, many of
which are full of fruits. Some of these include the Mixed Berries Pavlova Cake, Black Forest
Pavlova Cake, Kiwi Passionfruit Pavlova Cake, Espresso Pavlova Cake, Caramel Bananas with
Chocolate Ripple Pavlova Cake, Traditional Pavlova and Custom Toppings Pavlova.

20
3.2 TARGET MARKET

a) Geographic Segmentation
State : Nilai
We agreed to use the state as our target market because our premises are in this location.
Furthermore, there is little competition among high-level bakery shops. As a result, people
in the surrounding area will be drawn to our bakery.

b) Demographic Segmentation
Age : Teenager, adult, elderly
Our solutions are applicable to everyone, but we focus on those who work, study, or do
not work. This is due to the fact that the majority of them have family, friends, or
coworkers and must celebrate a birthday, farewell, anniversary, or other occasion.

c) Psychographic Segmentation
Sensitivity to price
The Malaysian economy's instability may cause people to prefer lower-cost products, but
it also benefits them. We provide lower-cost pastries, so they will distinguish our cakes
from other products.

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3.3 MARKET SIZE & MARKET SHARE

Market Size:

Population of targeted customers in Nilai, Negeri Sembilan: 504,000 people

GENDER PERSONS PERCENTAGE (%)

Males 21,255 53.5%

Females 18,486 46.5%

Population = 504,000 people

(5% like cake)

25200 people

𝐾𝑜𝑚𝑢𝑔𝑖 (𝑅𝑀85.50) + 𝐾𝑖𝑛𝑔’𝑠 𝐶𝑜𝑛𝑓𝑒𝑐𝑡𝑖𝑜𝑛𝑒𝑟𝑦 (𝑅𝑀60.20) + 𝑆𝑒𝑐𝑟𝑒𝑡 𝑅𝑒𝑐𝑖𝑝𝑒 (𝑅𝑀116.50)

Average sales : 3

𝑅𝑀85.50+ 𝑅𝑀60.20 + 𝑅𝑀116.50

: 3

Population × Average Price = Market Share

12
𝑅𝑀87. 40 × 𝑦𝑒𝑎𝑟
× 25, 200 = 𝑅𝑀26, 429, 760. 00 (per year)

Our sales forecast is 5.6% from market size

5.6% × 𝑅𝑀26, 429, 760. 00 = 𝑅𝑀 1, 480, 066. 56 (per year)

Our pavlova cake price is RM50 for the whole cake.

𝑅𝑀1, 480, 066. 56/100 = 14,800 customer per year

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Market share

i . BEFORE INVOLVEMENT

COMPANY PERCENTAGE % EXPECTED PURCHASE

PER YEAR (RM)

Komugi 12 stores 24.15 760,744

King’s Confectionery 20 stores 15.17 578,700

Secret Recipe 20 stores 60.68 1,069021.60

Total 100% 2,083,965.60

ii. AFTER INVOLVEMENT

COMPANY PERCENTAGE % EXPECTED PURCHASE

PER YEAR (RM)

Pavlova Cake Bakery Shop 5.60 300,000

Komugi 22.77 660,744

King’s Confectionery 13.99 468,700

Secret Recipe 58.18 979,021.6

Total 2,083,965.60

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3.4 SALES FORECAST

Sales Forecast for Pavlova Bakery Shop

Year 2022

Month Sales Forecast (RM)

January 123,338.83

February 135,671.80

March 129,504.90

April 125,787.65

May 132,567.67

June 131,456.56

July 120,876.40

August 119,567.60

September 93,067.89

October 97,458.80

November 111,234.95

December 159534.34

TOTAL 1,480,066.56

Sales Forecast by Year

Year Percentage Increase (%) Sales Forecast (RM)

2022 - 116,702.07

2023 15 134,207.38

2024 25 167,759.23

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3.4 COMPETITORS ANALYSIS (STRENGTHS AND WEAKNESSES)

Acknowledging that we have competition is crucial for us to always grow and avoid thinking
that we are always in our comfort zone. Competitors are businesses that provide comparable
goods or services. Based on a market survey, our company discovered that there are three
competitors for our business which are Komugi, Kings Confectionery and La Bohème.

Competitor Product Strength Weakness

Komugi Cake/Cookies/ Komugi is a staple for High pricing on the

Lot G-31, Ground Bread/Pastry those who appreciate food products. This is a
Floor, AEON Mall Nilai staple quality bakery reasonable excuse for
and pastry products its high quality
enjoined with a products but it only
Japanese concept. aims for the upper
class family income.

Kings Confectionery Cake/Cookies/ King’s is a well Low pricing on the

A20-A21 Outer Mall Bread established franchise food products. This
Giant Hypermarket brand around the can affect the volume
Peninsular of Malaysia of sales up or down by
since 1993. having the consumers
to fear perceiving the
food quality.

Secret Recipe Cake/Cookies/ Bakery array isles are Inconsistent in pricing

Lot S606, 2nd Floor, Bread/Pastry well organized to of the products due to
AEON Mall Nilai attract customers to materials scarcity and
indulge their browsing high cost production,
time for the middle competition with other
class prices without big brands such as
neglecting the Lavender.
freshness and good
quality product.

25
3.6 MARKETING PERSONNEL SCHEDULE

Number
Position of Task & Responsibilities
Personnel

Marketing Manager 1 ➢ Responsible to carry out marketing studies which

is concerned with deepening the understanding of
the customer need in the market environment of
businesses and finding solutions of marketing
problems through a scientific manner

Retail Bakery 1 ➢ To produce and sell baked goods.

➢ Taking orders for special occasions such as
weddings or birthdays.
➢ Customizing products to meet customers’
preferences.
➢ Managing inventory, maintaining equipment and
handling customer service.

3.6 REMUNERATION SCHEDULE

MONTHLY EPF (RM) SOCSO TOTAL

POSITION NO. SALARY (RM) (RM) AMOUNT
(A) (RM)
(B) (C) (A+B+C)

Marketing 1 1500.00 165.00 7.25 1672.25

Manager

Retail Bakery 1 1500.00 165.00 7.25 1672.25

Assistant

Total 2 4500.00 555.00 59.75 5114.75

3.7 MARKETING MIX

The link connecting the product and the customer is marketing. Marketing plan uses the
four P’s elements which are Product, Pricing, Place and Promotion, to communicate with the
customers and consumers. Marketing mix is very important in our business in order for it to run
smoothly and successfully.

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3.7.1 Product Strategy

Brand Name PAVLOVA CAKE BAKERY

The brand name that we will be using should be easy for the
customers to pronounce, identify and memorize. Our brand name,
Pavlova Cake Bakery, is very easy for the customers to understand and
know what we are selling, which is pavlova cake.

Product Variety Type of Pavlova Cake That We Sell :

1) Mixed Berries Pavlova Cake (Strawberries and Raspberries as
toppings).
2) Black Forest Pavlova Cake (Marbled with chocolate and
topped with delicious poached cherries).
3) Kiwi Passionfruit Pavlova Cake (Kiwi fruits and squeeze of
passion fruits as toppings).
4) Espresso Pavlova Cake (Coffee syrup, whipped cream and
chocolate as toppings).
5) Caramel Bananas with Chocolate Ripple Pavlova Cake
6) Traditional Pavlova (Topped with fresh in-season fruits)
7) Custom Toppings Pavlova (Customers can choose their own
toppings to add on their pavlova)

How We Sell :
1) The whole Cake
2) A slice of the Cake

Cake’s Serving Size :

● For the whole cake, the size is 9 inch (diameter) and 4 inch
(high) each.
● For a slice of cake, the size is 4.5 inch and 4 inch (high) each.

We decided to seek a competitive advantage and to leverage our brand

awareness by offering more variety of pavlova cakes under a single
bakery than what the competitors had offered.

Product Quality Our aim is to produce a product that satisfies the customers’ needs.
We want to make sure that we always take care of the important
characteristics requirements of our product including tastiness, a
fresh-like appearance, healthiness, longer shelf life, convenience and
of course, sell them at lower price.

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Product Design

Product Packaging 1) For the whole cake :

2) For a slice of cake :

Product Labeling We decided to put our product labeling at the top of our cake’s
packaging.

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used various platforms and tools to promote our business and product to the public relations and
publicity to attract their attention towards our business and product.

Figure : Ways of Promotion of Pavlova Cake Bakery Shop

➢ Advertising

Advertising is impersonal communication of information about products, services

or ideas through the various media and it is usually persuasive by nature and paid by
identified sponsors (Bovee, 1992). Advertising is any paid form of nonpersonal
presentation and promotion of ideas, goods or services by an identified sponsor. It is
important to introduce new products to the market and increase sales through electronic
media or print media. However, advertisements are very expensive. This is because it
allows a company to present its product clearly and effectively through text, sound and
colour. There are many ways of advertising our product. For example,

Figure : Ways of Advertising

31
 To advertise our goods, we have chosen to use printed materials. In order to reach
a large number of consumers, printed advertising uses physically printed medium. Our
ads are printed in hardcopy across different types of publications such as brochures and
business card.
Next, we will also use outdoor advertising such as signboard and banner that we
will put outside our bakery shop. Advertising that reaches consumers outside of their
homes is referred to as outdoor advertising or out-of-home advertising. This method is
important as it has been proven to be an effective strategy for boosting brand recognition
and image. This is because when customers are outside, they have limited control over
what marketing or ads they view outside because they can't ignore the outdoors like they
can with online ads.
Lastly, for electronic and digital advertising, we will use the internet and sort
messaging system (SMS) as our tools. We will use the internet advertising to promote our
product to audiences and platform users such as Instagram, Facebook, Twitter and Tiktok
applications and through our bakery shop’s official website. Other than that, for sort
messaging system (SMS), it is a method of advertising via mobile phones. We will
frequently use the SMS marketing to promote our product sales and inform the
limited-time offers. We will also use it for transactional communication like order
confirmations, shipping notification and to collect feedback post-sale.

➢ Sales Promotion

A method of marketing that uses sales discounts, incentives, or other offers to

persuade customers to perform a particular, predetermined action is known as a sales
promotion strategy, also known as a discounting strategy.

Figure : Ways of Sales Promotion

Sales promotions will be used to improve product availability among distribution

channel partners, boost consumer demand for our product, and synchronise marketing,
advertising, and public relations efforts. One of the ways that we will use it is to give
samples to the customer. A sample is a sales promotion in which customers are given a
small quantity of a product to trial before buying it. Samples promote product testing and
greater consumer awareness.

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 Next, in order to increase revenue and inspire customer loyalty, we will consider
doing a loyalty program in our business. This program is where we will use the point
system and reward the customers who repeatedly interact and buy with us. The more a
customer buys with us, the more points they earn. After the customer accumulates so
many points, we will provide them with a special incentive such as a free whole pavlova
cake or they can redeem the points for discounts for next purchase.

➢ Personal Selling

Making eye contact with and speaking with your consumers directly is a part of
personal selling, even better, show the product to potential buyers. We will train our
communication skills so that we can attract the customer to buy a product from us
without any hesitation.

3.8 MARKETING BUDGET

Table : Marketing Budget

PARTICULAR FIXED ASSETS MONTHLY OTHER
EXPENSES (RM) EXPENSES (RM) EXPENSES (RM)

Cost of Remuneration 5,114.75

(Salary)

Signboard 2,500

Promotion 38.00
Banner
Business Card 22.96

Grand Opening 4,000

Sub Total (RM) 2,500 5,175.71 4,000

GRAND TOTAL 11,675.71

(RM)

33
4.0 OPERATION PLAN

34
4.1 PROCESS PLANNING

For our business, there is more than one process involved in business process planning.
.

Figure : The Making of Butter Cake

Figure : The Making of Pavlova

Figure : The Assembly of The Cake

35
Figure : The Serving Process of Our Business

36
4.2 OPERATION LAYOUT

Figure : Layout of the Pavlova Bakery Shop

Table : Area’s Description of Operation Layout

PARTITION DESCRIPTION

Office Area It includes spaces for working such as conference desks and chairs as
well as areas for meetings and collaboration. The design and layout of
the office area can vary depending on the type of business and the
needs of the employees. Some offices are more open and
collaborative, while others are more private and focused on individual
work. The office area should be comfortable and functional.

Main Bakery Area It includes various spaces and equipment for the production of baked
goods. It also includes a packaging area and activity for finished
products. This area must be kept clean and sanitary to ensure food
safety and quality. The main bakery area should be designed to
maximize efficiency and productivity, with easy access to all the
necessary equipment and ingredients.

Storage Area It is typically located near the main bakery area to ensure easy access
to the ingredients needed for production. The storage area should be
organized and well-maintained to ensure easy access to items and
minimize waste. It is important to ensure that the storage area meets
all the food safety standards and regulations, this includes proper
labeling of ingredients, regular cleaning and pest control measures.

Display Area It is where customers can view and purchase the baked goods. It
should be visually appealing and well-maintained to attract customers
and showcase the bakery’s products and should be designed to make
it easy for customers to see and select the products they want to
purchase. It is important that the display area is kept clean and
organized and the products are regularly rotated and replenished to
ensure that the freshest products are presented to the customers.

Cashier It was designed to be located near the entrance of the store or near the
display area. The cashier area should be designed to be efficient and

37
 user-friendly for both the cashier and the customer. Besides, it should
also have a clear view of the store to ensure security and the cashier
should have easy access to the cash register and other tools needed to
process the transactions.

Bathroom Area A space designated for customers and employees to use for personal
hygiene. The bathroom should be equipped with a ventilation system
to keep the air fresh and reduce odors. It is important to keep the
bathroom area clean and well maintained, this includes regular
cleaning, restocking of supplies and ensuring that the fixtures and
appliances are in good working order.

4.3 PRODUCTION/CAPACITY PLANNING

It is important to make sure that the business is able to produce output to fulfill the high
demand from customers or sales. A well-prepared production or capacity plan will take into
account both short-term and long-term business objectives and will outline strategies for
achieving these goals. It is important for our business plan to include a realistic production or
capacity plan, as it will provide investors and lenders with an understanding of the company's
ability to meet demand for its products or services.

I. Calculation Output Per Month

Average Sales Forecast Per Month = 𝑅𝑀 123, 338. 83

Sales Price = 𝑅𝑀 50/𝑢𝑛𝑖𝑡

Number of Output Per Month = 𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑆𝑎𝑙𝑒𝑠 𝐹𝑜𝑟𝑒𝑐𝑎𝑠𝑡

𝑆𝑎𝑙𝑒𝑠 𝑃𝑟𝑖𝑐𝑒 𝑃𝑒𝑟 𝑈𝑛𝑖𝑡

Number of Output Per Month = 𝑅𝑀 123,338.83

𝑅𝑀 50.00

Number of Output Per Month = approximately 2466 units per month

38
 II. Calculation Output Per Day

If number of working days per month is 26 days

𝑁𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑂𝑢𝑡𝑝𝑢𝑡 𝑃𝑒𝑟 𝑀𝑜𝑛𝑡ℎ
= 𝑁𝑢𝑚𝑏𝑒𝑟 𝑊𝑜𝑟𝑘𝑖𝑛𝑔 𝐷𝑎𝑦𝑠 𝑃𝑒𝑟 𝑀𝑜𝑛𝑡ℎ
2466 𝑢𝑛𝑖𝑡𝑠
= 26 𝑑𝑎𝑦𝑠
= approximately 94 units per day

4.4 MATERIAL REQUIREMENT PLANNING

The material needed for production is based on a month production

Total Price/Unit Total

Material Quantity Safety Stock Requirement (RM) Price
(RM)

Unsalted Butter 10 kg 5 kg 15 kg 10.90 163.5

(bunga mas)

Corn flour 20 kg 5 kg 25 kg 2.30 (1 kg) 575.00

All purpose 9.35 kg 4.25 kg 9.74 kg 2.91 (850 g) 46.56

flour

Castor sugar 10 kg 2 kg 12 kg 5.07 (1 kg) 60.84

Icing sugar 5 kg 2 kg 7 kg 3.20 (1 kg) 22.40

Himalayan Salt 4 kg 2 kg 6 kg 2.50 (1 kg) 15.00

Vanilla essence 125 mL 100 mL 225 mL 2.93 (25 mL) 26.37

Almond essence 100 mL 25 mL 125 mL 1.60 (25 mL) 8.0

Baking soda 2 kg 1 kg 3 kg 5.90 (500 g) 35.4

Milk 20 L 3L 23 L 6.00 (1 L) 138.0

Egg 300 pcs 30 pcs 330 pcs 13.60 (30 pcs) 149.6

Whipped cream 7 packs 3 packs 10 packs 24.88 (1L) 248.80

Lemon 36 pcs 9 pcs 45 pcs 2.09 (9 pcs) 10.45

Strawberry 2 kg 1 kg 3 kg 8.99 (250 g) 107.88

Raspberry 1 kg 1 kg 2 kg 17.00 (500 g) 68.0

Fruits
● Apple ● 10 pcs ● 5 pcs ● 15 pcs ● 10 (10 pcs) 140.72
● Orange ● 10 pcs ● 5 pcs ● 15 pcs ● 8.74 (5 pcs)
● Kiwi ● 20 pcs ● 5 pcs ● 25 pcs ● 19.90 (5 pcs)

Coffee 9 600 g 0g 600 g 11.50 (120 g) 57.50

Chocolate 2kg 400 g 2.40 kg 4.00 (200 g) 48.00

Cherries 500 g 0g 500 g 30.10 (500 g) 30.1

TOTAL 1,951.12

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4.5 MACHINE & EQUIPMENT PLANNING

A well thought business company is usually equipped with a complete setup of machine and
equipment as a way to show the full preparedness for the unpredicted situation. In order to
provide consumers with the best quality, proper selection of machine/device is crucial. There are
list of machines/devices that may help to ease the production of the

No. Machine/Device Quantity Price/Unit (RM) Total price (RM)

1 16 trays-Gas Convection Oven 1 2,200.50 2,200.50

2 Dough Mixer 2 1,046.50 2,093.00

3 Cake Accessories Tools Set 2 35.90 71.80

4 Bar Pressure Espresso 20 bar 1 249.00 249.00

5 Cake Display Chiller 4 2,450.00 9,800.00

6 Refrigerator 2 1,199.00 2,398.00

40
 7 Ergonomic chair 1 149.00 149.00

TOTAL 12 7180.90 16,961.30

No. of machine required: Planned Production Day Rate x Standard Production

Machine Production Time/Day (times/unit)

4.6 OVERHEAD REQUIREMENT

❖ Overhead refers to the requirement other than direct raw material and direct labour.
❖ To cite an instance of overhead; indirect labour costs, indirect material, insurance,
maintenance and utilities.

No. Components Details Cost/Month (RM)

1 Insurance Etiqa Asset-Liability Protection 800

2 Phone and Wi-Fi bills Samsung Galaxy A13 & YES 846

3 Utility
● Electricity ● Tenaga Nasional Berhad ● 600
● Water ● Indah Water Konsortium ● 200

Total 2,446

Total Overhead = Insurance + Phone and Wi-Fi bills + Utilities

= RM 2,446.00

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4.8 OPERATION PERSONNEL SCHEDULE

Number
Position of Task & Responsibilities
Personnel

➢ Responsible for lead and planning in a

management role as well as control the daily
operations in business.
➢ Determining strategies to use, what actions to take
and deciding what resources are needed to achieve
General Manager 1 the goals and objectives.
➢ Manage baking personnel and ensure that all
bakery operations function efficiently.
➢ Take inventory of baking supplies, handle
consumer complaints, and address bad staff
performance.

➢ Formulating strategy by recruiting, training and

supervising staff.
➢ To monitor and comply in the field of securing
compliance.
Operation Manager 1 ➢ Examine financial sales data and use it to improve
profitability.
➢ To procure baking materials, plan inventory and
oversee stock quantity.
➢ Find ways to increase the quality of customer
service.

➢ Providing, monitoring and interpreting financial

information.
➢ To analyse, control and record the cash flow and
predict future trends of the business.
Financial Manager 1
➢ To manage the payment to suppliers and creditors.
➢ To identify potential markets for companies.
➢ To attract customers by planning a good marketing
strategy.

4.9 REMUNERATION SCHEDULE

MONTHLY EPF (RM) SOCSO TOTAL

POSITION NO. SALARY (RM) AMOUNT
(RM) (RM)
(A) (B) (C) (A+B+C)

General 1 1500.00 455.00 61.25 4016.25

Manager

Operation 1 1500.00 390.00 52.50 3442.50

Manager

Financial 1 1500.00 390.00 52.50 3442.50

Manager

TOTAL 3 9500 1235 166.25 10901.25

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5.0 PERMITS/LICENSES REQUIREMENT

➢ Business Licenses

According to the Businesses Act, a new business must register in order to obtain a license.
According to the ROBA of 1956, anyone who conducts business without registering a
business is guilty of the offense and is subject to a fine of up to RM 5,000 or up to two years
in prison. This license will grant permission to freely promote our product. As soon as a new
company is established, it must register with Suruhanjaya Syarikat Malaysia, and Majlis
Bandaraya Seremban (Nilai) will issue the necessary licenses. As a partnership business, we
paid about RM60 to register our company under a trade name.

➢ License for Signboard

A signboard license is required to install a sign at a business location. A signboard is crucial

for commercial buildings. People will find and recognise our company more easily if we
have a license signboard. To avoid unwanted interference and frustration with authority
issues, we must register the signboard in order to obtain the license before placing it at the
location. Majlis Bandaraya Seremban (Nilai) will provide the license in exchange for
payment.

➢ Health and Safety

According to the Regulations Governing General Hygiene Requirements for Food Premises
and Food Transport under the Health Act (1977), anyone handling or permitting the handling
of food must possess a certificate of acceptance for the benefit of the store.

➢ Food Handler Permit

Any person who handles food in a bakery needs to have a food handler permit in addition to
a health permit for the establishment. The majority of the time, these distribution centers
have taken courses on safe food handling techniques. This necessitates our store updating this
permit each year as well. A food handler permit is not necessary for employees who do not
handle food, such as those who focus solely on the register or manage marketing.

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➢ Halal Certification

In order for businesses to market halal products in Malaysia, they must first obtain a halal
certificate. When a product has a Halal Certificate, it means that the relevant board has
carefully examined it in accordance with Islamic law or Syariah. It is because muslims make
up the majority of Malaysia's population. So, it is crucial to have the Halal certification
because consumers who follow the Halal lifestyle will only purchase products that have
received the certification and who also believe that Halal products meet the requirements for
consumption. The portal for Halal Certificate applications is called JAKIM.

➢ Typhoid Injection

According to the Malaysian Food Act 1983 and the Food Hygiene Regulation 2009, typhoid
vaccination is currently required for all Food and Beverage (F&B) handlers. The local
medical facility will give the typhoid injection. To protect the public's health, it is important
to maintain food safety and hygiene standards. This will help to prevent disease outbreaks
from being spread through the consumption of food and will also help to ensure that the food
that is served to the general public is wholesome and safe. A minimum of one week prior to
opening for business, anyone working in the food industry must receive a typhoid
anti-injection. A doctor-approved certificate will be given to the food handler after the
injection. The injection of this should take at least three years. The costs for government
medical facilities range from RM21 to RM40, while they start at RM80 or more for private
facilities.

➢ Provided Fund (EPF) and (SOCSO)

In order to create a relationship management form that is good with staff, our entrepreneurs
must pay attention to the need to protect and improve employee welfare. The Ordinal
Employees Provident Fund of 1951 and the Akta Keselamatan Sosial Pekerja of 1969 set the
legal requirements for workers' social needs. Every employee and employer must make a
contribution to the EPF. The rate is 11% of the salary paid by the employer and 11% of the
employee's salary. Involved in this industry were KWSP and PERKESO. In order to maintain
positive relationships between employees and staff, it is important for us as business owners
to pay attention to those things.

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5.1 OPERATION BUDGET

Table : Operation Budget

ITEM FIXED ASSET WORKING OTHER
(RM) CAPITAL (RM) EXPENSES (RM)

Fixed Assets

Machine & Equipment 16,961.30

Working Capital

Raw Materials & Packaging 1,951.12

Wages + EPF + SOCSO 10,901.25

Other Expenditure

Deposit for rent 5,000.00

Deposit for utilities 2,500.00

Premis Renovation 5,000.00

Typhoid injection 240.00

Total 16,961.30 15,352.37 12,7400.00

5.2 IMPLEMENTATION SCHEDULE

Activities Deadlines Duration

Incorporation of business Jan - Mac 2023 3 months

Application for permits and Oct - Dec 2022 3 months

license

Searching for business Feb - April 2022 3 months

premise

Renovation for premise Nov - Dec 2023 2 months

Procurement of machine and April - June 2023 3 months

raw materials

Recruitment of labour Jan 2023 1 month

Installation of machines Jan 2023 1 month

48
5.0 FINANCIAL PLAN

49
5.1 OPERATION BUDGETS (ADMIN, MARKETING, OPERATION)

ADMINISTRATION BUDGET

Table : Administration Budget

ITEMS FIXED ASSETS MONTHLY OTHER
(RM) EXPENSES (RM) EXPENSES (RM)

FIXED ASSETS
Office Furniture and 8,586.24
Fittings
Stationeries 368.18
Renovation 1,000.00

WORKING CAPITAL
Rent 2,500.00
Utilities 2,000.00
Salaries, EPF & 10,901.25
SOCSO

PRE-OPERATIONS
Deposit (Rent, Utilities 7,500.00
& etc.)
Business Registration 980.00
& License
Other Expenditure -

TOTAL 33,835.67

50
MARKETING BUDGET

Table : Marketing Budget

PARTICULAR FIXED ASSETS MONTHLY OTHER
EXPENSES (RM) EXPENSES (RM) EXPENSES (RM)

Cost of Remuneration 5,114.75

(Salary)

Signboard 2,500

Promotion 38.00
Banner
Business Card 22.96

Grand Opening 4,000

Sub Total (RM) 2,500 5,175.71 4,000

GRAND TOTAL 11,675.71

(RM)

OPERATING BUDGET

Table : Operation Budget

ITEM FIXED ASSET WORKING OTHER
(RM) CAPITAL (RM) EXPENSES (RM)

Fixed Assets

Machine & Equipment 16,961.30

Working Capital

Raw Materials & Packaging 1,951.12

Wages + EPF + SOCSO 10,901.25

Other Expenditure

Deposit for rent 5,000.00

Deposit for utilities 2,500.00

Premis Renovation 5,000.00

Typhoid injection 240.00

Total 16,961.30 15,352.37 12,7400.00

51
5.2 PROJECT IMPLEMENTATION COST & SOURCES OF FINANCING

Figure : Project Implementation Cost & Sources of Financing

52
5.3 PRO-FORMA CASH FLOW (3 YEARS)

53
5.4 PRO-FORMA INCOME STATEMENT (3 YEARS)

Figure : Pro-Forma Income Statement

54
5.5 PRO-FORMA BALANCE SHEET (3 YEARS)

Figure : Pro-Forma Balance Sheet

55
6.0 CONCLUSION

56
6.0 CONCLUSION

In a summary, this business plan focuses on the bakery products we offer. In this report,
we've included some details about our business and how, with the support of other team
members, we were able to start it up and expand it effectively. Honestly, as newcomers to the
industry, we were astounded and thrilled to manage our business since we received so much
assistance and learned so much. The fact that we create sweet, soft and airy pavlova cake
products while placing attention on online purchases for the consumers are the reasons why our
shop is the only business to do so sets us apart from other businesses that sell items that are
comparable to ours.

Additionally, we expect to be able to advertise our goods in previously unexplored areas

and transform them into mood boosters that quickly give people a sense of control and elevate
their spirits during trying times. Despite the numerous difficulties we encountered, we never
gave up on running our company. Without the help of family, friends, and motivation from our
business relationships, none of this would have been possible. We frequently share comments
and ideas with other large bakery companies such as Komugi, Secret Recipe and King's
Confectionery in order to expand our business, as well as learn a lot of new things from them.
Additionally, we hope that Pavlova Cake Bakery can satisfy a lot of our clients, especially the
area.

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 PARTNERSHIP AGREEMENT

With reference to the Partner Act 1961 (Revise 1974), this agreement is lawfully made
between the partners of PAVLOVA BAKERY SHOP SDN. BHD. The reasons for this
partnership agreement are made in order to make sure that all the business operations run
according to the schedule and the main objective of the business can be achieved.

It is hereby declared that all partners as mentioned below have witnessed and agreed to
accept all terms, conditions and regulations stated as follow :

This partnership is registered under the name of PAVLOVA BAKERY SHOP SDN. BHD.

The partners have als agreed to accept the position in PAVLOVA BAKERY SHOP SDN. BHD.
Enlisted as follow :

HASYA UMAIRAH BINTI HALEM GENERAL MANAGER

KU AHMAD AKIF BIN KU HARMI OPERATION MANAGER

FARRA NATASYA BINTI ABDULLAH FINANCIAL MANAGER

It is also agreed that all profit sharing will be based on the capital contribution of each partner.
Should the company suffer from any loss, of which the negligence was caused by any of the
partners, that partner will be responsible for the loss.

All the money owned by the partnership or money received on behalf of the partnership must be
credited to the agreed partnership current bank account.

It is also agreed that if in case where any of the partners want to withdraw from the partnership,
then she/he must give a one month notice to the other partners.

Each of the partners :

➢ Must have and act in good manner and have faith and be trustworthy between each
partner in all business matters.
➢ Must give full effort in any way for the success of the company.
➢ Must keep all important information relating to the business confidential from people
outside the business organization.
➢ Must settle all personal problems without involving the company.

60
Verify, I am Hasya Umairah binti Halem to be part of the partner for PAVLOVA BAKERY
SHOP SDN. BHD. I promise to accomplish every duty assigned and willing to give full
commitment towards the organization management. I also promise to obey all the rules and
regulations that have been stated by Partnership regulation.

Yours Faithfully,

………………………
Name : HASYA UMAIRAH BINTI HALEM

Verify, I am Ku Ahmad Akif bin Ku Harmi to be part of the partner for PAVLOVA BAKERY
SHOP SDN. BHD. I promise to accomplish every duty assigned and willing to give full
commitment towards the organization management. I also promise to obey all the rules and
regulations that have been stated by Partnership regulation.

Yours Faithfully,

………………………
Name : KU AHMAD AKIF BIN KU HARMI

Verify, I am Farra Natasya binti Abdullah to be part of the partner for PAVLOVA BAKERY
SHOP SDN. BHD. I promise to accomplish every duty assigned and willing to give full
commitment towards the organization management. I also promise to obey all the rules and
regulations that have been stated by Partnership regulation.

Yours Faithfully,

………………………
Name : FARRA NATASYA BINTI ABDULLAH

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62
Business Registration Form

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