LITTLE CAKES & CAFE

THE ORIGIN OF CUPCAKES

1.0 INTRODUCTION OF THE ORGANIZATION

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LITTLE CAKES & CAFE

THE ORIGIN OF CUPCAKES

1.1 COMPANY LOGO

LITTLE CAKES & CAFE LITTLE CAKES & CAFE is the name of our cupcakes shop. Little Cakes is representing our main product of business that is cupcakes while Cafe is representing other services that we provided in our business that is food and beverage. The used of cupcakes picture is to make the logo more interesting, make it not look to messy as well as to make the people easy to remember Little Cakes & Cafe. The colours that we have choose as our own personality and image of the business is purple and pink. It is because we want to create something different than other cupcakes shop and bring a relaxing and simple ambiance or concept for our cupcakes shop so our customer can fell that they truly fell the relaxing experience in Little Cakes & Cafe.

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LITTLE CAKES & CAFE

THE ORIGIN OF CUPCAKES

THE ORIGIN OF CUPCAKES We use this tagline to attract the customers’ attention and at the same time as a result people will get know and keep in their mind about us, our products. In addition, THE ORIGIN OF CUPCAKES means our customer who bought our cupcakes will feel the truly and cupcakes which is different from any cupcakes shop. Besides that, the cupcakes that we provided to customers are originally baked, used of natural material for the ingredients and the recipe that comes from our own staff.

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LITTLE CAKES & CAFE

THE ORIGIN OF CUPCAKES

1.2 NAME OF THE COMPANY Little Cakes & Cafe

1.3 NATURE OF THE BUSINESS Provide unique combination of flavours and beautiful decoration of cupcakes at value pricing with a fun, relaxing, leisure and entertaining atmosphere whereby including other services such as food and beverage and Wi-Fi for our customer satisfaction.

1.4 INDUSTRY PROFILE Industry analysis is the outlook for the specific industry where we look at the level of competition in the industry. As for the food industry, the evaluation of the competitive position is an essential and a vital element for us. Our competitors consist of various, well-known, and yet the established cupcake shops that have survived in the industry to a great extent of economic difficulties such as Bisou Bake Shop, Cupcake Chic, A Taste Boutique, White Daisy’s Cupcakes, Basic Stories Cupcakes & Cafe and many more. These are some of the cupcake shops in Kuala Lumpur. Another consideration that we analyst is the demand in cupcake market was increasing from year to year. This is because of the trend and lifestyle of the people nowadays. The benefits of being in this industry include meeting people, adding income, gaining independence and enjoyable way of life and perhaps restoring a new building. The business can give great satisfaction as it grows into a valuable investment or market.

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COPYRIGHT OF LITTLE CAKES & CAFE Page 5 . Besides that. petrol station Petronas. Kentcuky Fried Chicken (KFC). Seksyen 7.7 FACTORS IN SELECTING THE PROPOSED BUSINESS We choose to open this cupcakes cafe because mainly for business purposes and to earn profit.6 DATE OF BUSINESS COMMENCEMENT 08th August 2010 1. Shah Alam. we want to implement all the knowledge and skills gained from our studies. Shah Alam). Oldtown White Coffee and other shop lot at Pusat Komersial. 1. Apart from that.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 1. the demands of cupcake are being placed in the market as the trends and lifestyles of the people nowadays. Finally. Shah Alam (UiTM.5 LOCATION OF THE BUSINESS Little Cakes & Cafe located at Seksyen 7. Therefore. our cupcakes cafe is located in the shop lot nearby to the I-City. Geographically strategic located nearby Universiti Teknologi Mara. we would like to take this great opportunity to involve in this business. bank.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 1. Little Cakes & Cafe will try to enter or list of the well-known. Besides that. we are looking forward to compete with our competitors in Seksyen 7. Cuppy Cuppy and Basic Stories Cupcakes & Cafe by open other other cupcake businesses which are include food and beverage services in other places like Petaling Jaya. Diya’s Cupacakes.8 FUTURE PROSPECTS OF THE BUSINESS We are striving to satisfy our customer with great and friendly services thus generate profit. Shah Alam such as White Daisy’s Cupcakes. Subang Jaya and Kelana Jaya and the same time become the top rated cupcakes shop every year. and yet the established cupcake shops that have survived in the industry. COPYRIGHT OF LITTLE CAKES & CAFE Page 6 .

0 PURPOSE COPYRIGHT OF LITTLE CAKES & CAFE Page 7 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 2.

Besides that.00.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES This business plan is prepared by Little Cakes & Cafe as a guideline for managing the proposed business. Other than that. COPYRIGHT OF LITTLE CAKES & CAFE Page 8 . this business plan prepared to evaluate the project viability and growth potential and to allocate business resources effectively. it prepared by Little Cakes & Cafe for the purpose of obtaining working capital from Maybank Berhad for the amount RM 562 000.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 3.0 COMPANY BACKGROUND NAME OF THE BUSINESS COPYRIGHT OF LITTLE CAKES & CAFE : Little Cakes & Cafe Page 9 .

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES BUSINESS ADDRESS : No.com.my 03-5557223 Private Limited Company Food and Beverage 07th July 2010 08th August 2010 RM 66 000. Seksyen 7.00 Maybank Berhad 88-082656597-1 COPYRIGHT OF LITTLE CAKES & CAFE Page 10 . 40000 Shah Alam. Selangor WEBSITE EMAIL TELEPHONE NUMBER FORM OF BUSINESS MAIN ACTIVITIES DATE OF REGISTRATION DATE OF COMMENCEMENT INITIAL CAPITAL NAME OF THE BANK BANK ACCOUNT NUMBER : : : : : : : : : : littlecakescafe@com.my info@littlecakes&cafe. 3. Jln Plumbum S7/7.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 4.0 BACKGROUND OF OWNER AND PARTNERS COPYRIGHT OF LITTLE CAKES & CAFE Page 11 .

30 Jln SM 9. Permanent Address : : : Siti Safiah bt Azaan 820508-56-5458 No. Correspondence Address Phone No. Sunway Batu Caves. Date of Birth Age Marital Status Academic Qualification : : : : : : No. 40450 Shah Alam.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES GENERAL MANAGER Name I/C No. 23. 68100 Selangor. Seksyen 2. Selangor Darul Ehsan 012-6474247 8th May 1982 28 years Single 1) Diploma in Accounting 2) Bachelor Degree in Business Administration Courses Attended Skills : : Business. Taman Bunga Raya. Entrepreneurship Course 1) Event Management 2) Speak fluently in both English and Malay 3) Microsoft office 4) Customer service Experiences : 4 years working experience in Corporate Page 12 COPYRIGHT OF LITTLE CAKES & CAFE .

28. Tmn Bunga Kekwa. Permanent Address : : : Maheran bt Nadzri 840316-08-6240 No. Selangor 019-4796492 16th March 1984 26 years Single 1) Diploma in Office management 2) Bachelor Degree in Human Resource Management COPYRIGHT OF LITTLE CAKES & CAFE Page 13 . 109 Bt 18. 36000 Teluk Intan.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Sector Previous Business : General Executive at MapletreeLog (M) Holdings Sdn. 40450 Shah Alam. Seksyen 2. Date of Birth Age Marital Status Academic Qualification : : : : : : No. Perak Correspondence Address Phone No. Ladang Kuala Bernam. Bhd (6 years) Experience Present Occupation : General Manager at Little Cakes & Cafe ADMINISTRATION MANAGER Name I/C No.

Sarawak Correspondence Address : No. 23. Entrepreneurship Course Skills : 1) Public Relations 2) Microsoft Office 3) Speak fluently in both English and Malay Experiences : 2 years experience working in retail business as Human Resource Manager Previous Business Experience Present Occupation : Human Resource Executive at De Palma Inn (5 years) : Administration Manager at Little Cakes & Cafe OPERATION MANAGER Name I/C No. Seksyen 2. Selangor Page 14 COPYRIGHT OF LITTLE CAKES & CAFE . 40450 Shah Alam. Tmn Manggis. Permanent Address : : : Josphine Anak Lubong 820616-13-5876 No. 34. Tmn Reveria.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Courses Attended : Secretarial Course. 94399 Kota Samarahan.

Entrepreneurship Course Skills : 1) Kitchen 2) Good at giving clear instructions to employees 3) Speak fluently in both English.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Phone No. Date of Birth Age Marital Status Academic Qualification : : : : : 013-2041548 16th June 1982 28 years Single 1) Diploma in Culinary Arts 2) Bachelor Degree in Food Service Courses Attended : Food Service Course.Malay and Iban Experiences : 2 years experience working at Corporate Sector as Operation Executive Previous Business Experience Present Occupation : Operation Executive at Famous Amos Junior (4 years) : Operation Manager at Little Cakes & Cafe COPYRIGHT OF LITTLE CAKES & CAFE Page 15 .

8 Lrg 1C. Selangor 014-2110381 24th April 1982 28 years Single 1) Diploma in Business Studies 2) Bachelor Degree in Business Studies Courses Attended Skills : : Business Course. Selangor Correspondence Address Phone No. 40450 Shah Alam. Entrepreneurship Course 1) Event Management 2) Marketing & Advertising 3) Microsoft Office 4) Public Relations Experiences : 2 years working experience in retail business as Marketing Executive Page 16 COPYRIGHT OF LITTLE CAKES & CAFE .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES MARKETING MANAGER Name I/C No. Date of Birth Age Marital Status Academic Qualification : : : : : : No. Tmn Bunga Kekwa. 28. Taman Sementa. Permanent Address : : : Nurain Fatiha bt Teh Saharun 820424-06-5814 No. Jln Sri Sementa. 40000 Shah Alam. Seksyen 2.

Bhd. U7/U Pusat Komersial Seksyen 7. : Marketing Manager at Little Cakes & Cafe FINANCIAL MANAEGER Name I/C No. 40000 Shah Alam.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Previous Business Experience Present Occupation : Marketing Executive at Empire Automation Sdn. Permanent Address : : : Ezanee bin Zulkifli 801032-03-5131 No. Selangor Phone No. 78 Taman Permai. Date of Birth Age Marital Status Academic Qualification : : : : : 013-2965555 23rd October 1980 30 years Single 1) Diploma in Accountancy 2) Bachelor Degree in Finance COPYRIGHT OF LITTLE CAKES & CAFE Page 17 . Jalan Plumbum. 16040 Kota Bharu. Kelantan Correspondence Address : P1-17A Tingkat 1.

Bhd.0 ADMINISTRATION PLAN COPYRIGHT OF LITTLE CAKES & CAFE Page 18 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Courses Attended : Cultural Studies Course. Entrepreneurship Course Skills : 1) MYOB Software 2) Financial Accounting 3) Microsoft Office 4) Public Relations Experiences : 4years working experience in business as Financial Executive Previous Business Experience Present Occupation : Financial Executive at Illustrated Magazine Publishing Sdn. : Financial Manager at Little Cakes & Cafe 5.

• • To expand our business by opening 2 new branches within 5 or 7 years. MISSION COPYRIGHT OF LITTLE CAKES & CAFE Page 19 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 5. To provide a good quality of cupcakes.1 INTRODUCTION TO THE ORGANIZATION VISION • To be a highly regarded and reputable cupcakes shop in Klang Valley to serve the needs and wants of the customers from other places.

3. OBJECTIVES • To establish and operate cupcakes cafe for the people who are living at Klang Valley. • To continue introducing new designs and variety of flavours in our product. 40000 Shah Alam. • To provide with the friendliest services with affordable prices of cupcakes and other services. Seksyen 7. Jln Plumbum S7/7.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES • To introduce our product into the competitive market and to be accepted by customers. BUSINESS ADDRESS : Little Cakes & Cafe. No. Selangor Darul Ehsan LOCATION PLAN : RESIDENT AREA UiTM BHP PETROL PETRONAS SHELL CALTEX LITTLE CAKE COPYRIGHT OF LITTLE CAKES & CAFE & CAFE Page 20 . that is cupcakes. • To reach our targeted sales for the first year.

2 ORGANIZATIONAL CHART GENERAL MANAGER SITI SAFIAH BT AZAAN MARKETING ADMINISTRATION MANAGER COPYRIGHT OF LITTLE CAKES & NURAIN CAFE OPERATION MANAGER FINANCIAL MANAGER MANAGER MAHERAN BT NADZRI FATIHA BT TEH SAHARUN JOSPHINE ANAK LUBONG Page 21 EZANEE BIN ZULKIFLI .ft 5.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES WE ARE HERE! TYPE OF BUILDING INFRASTRUCRURE LAND AREA BUILT-UP : Shop-Office : : 22 × 7 1320 sq.

3 LIST OF ADMINISTRATION PERSONNEL Position General Manager Administration Manager Operation Manager Marketing Manager Financial Manager No.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 5. of Personnel 1 1 1 1 1 COPYRIGHT OF LITTLE CAKES & CAFE Page 22 .

• Controlling the financial expenses for Page 23 COPYRIGHT OF LITTLE CAKES & CAFE . • Update and maintain database with accurate client information.4 SCHEDULE OF TASKS AND RESPONSIBILITIES Position General Manager Tasks and Responsibilities • Complete management responsibilities in ensuring the company objective and mission can be achieved according to plan. • Oversees the overall operations of organization. Administration Manager • Analyze monthly report of every department. • Looks to the future for change opportunities. • Supports motivation of employees in organization products or programs and operations.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 5.

• To set a rules and procedures for staff to follow in order for department run smoothly. • Management of staff’s salary payment. Opportunity and Threat) of the company and strengths and weaknesses of our competitors. • Researching and reporting on factors influencing the business performance • Managing a company's financial accounting. monitoring and reporting systems. • Manage and control the overall budget. expenses and profits of the company. bonuses Operation Manager and incentive. • Manage and determine the operation cost Marketing Manager adequate with the company budget. • Prepare monthly and annual cash flow and income statement. • Manage the quality of products and ensure problems are handled efficiently. • Analyze SWOT (Strength. • Promoting the products and services of the business to the customers. • To set a strategic marketing plan for the company and identify new marketing opportunities. • Identify and inform the duties every department.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES administration department. EPF and SOCSO. COPYRIGHT OF LITTLE CAKES & CAFE Page 24 . Weakness. • Prepared the department report and submit to Financial Manager the top manager.

LITTLE CAKES & CAFE

THE ORIGIN OF CUPCAKES

5.5 LABOUR INCENTIVES

EMPLOYEES TRAINING The employees of the organization, particularly the operational staffs, are trained in onthe-job training to gain and improve their skills in the matters baking cupcakes, customer service and the work-flow systems. Other than that, a more experience workers can be the leader.

SALARY REVIEW Salary review will be made once a year for the services of the confirmed staff. The basic salaries will be paid once a month on the 28th every month. It is the basic salaries that are paid in cash payable for the work done. Any increase in the salary shall depend on the decision of the top management.

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ANNUAL LEAVES Application of the leaves must be made a week before the commencement date of leave No. 1. 2. 3. 4. 5. Position General Manager Administration Manager Operational Manager Marketing Manager Financial Manager Days of annual leaves 20 20 20 20 20

requested. The authority to approve annual leaves applications are given to the General Manager of Little Cakes & Cafe.

SICK LEAVE The staffs are allowed to take a sick leave if they get sick or injuries occurred. Sick leave can be taken if there are medical certificate from any doctors in private or government medical institutions.

BONUSES The top management will give bonuses to all employees if the targeted profits are achieved in the particular year. The bonuses will be given according to amount of contribution from the top management according to the profit of the year.

EMPLOYEE PROVIDENT FUND (EPF) In planning the salaries of the employees and the manager, the Employee Provident Fund (EFPF) and Social Security Organization (SOCSO) are provided. The Employee Provident Fund (EPF) is a scheme that provides retirement benefits for members
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through the management of their savings in an efficient and reliable manner. These savings are accrued for each employee through contributions from employees and their employers in their monthly wages. The amount accrued for EPF is 13% of the monthly salary.

SOCIAL SECURUTY ORGANIZATION (SOCSO) The Social Security Organization (SOCSO) operates as a social insurance scheme provided by the Government of Malaysia to provide aid in financial guarantees and protection to employees and their families in the event of accidents resulting in disablement, death or affliction with occupational diseases. SOCSO amount to be accrued is 2% from the monthly salary.

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5.6 SCHEDULE OF REMUNERATION

Position General Manager Administration Manager Operation Manager Marketing Manager Financial Manager

No. 1 1 1 1 1

Monthly Salary (RM) 2 600.00 2 100.00 2 200.00 2 000.00 2 300.00 TOTAL

EPF (13%) (RM) 338.00 273.00 286.00 260.00 299.00

SOCSO (2%) (RM) 52.00 42.00 44.00 40.00 46.00

Total (RM) 2 990.00 2 415.00 2 530.00 2 300.00 2 645.00 12 880.00

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00 .00 Page 29 630.00 90.00 3 150.00 20.00 20.00 600.7 OFFICE EQUIPMENTS Item Computer Air Conditioner Multi Function Printer/Fax Telephone Photocopy machine A4 Paper Receipt Book File Holder Quantity 5 3 1 3 1 4 10 6 Total Price/Unit (RM) 1 300.00 500.00 10.00 300.00 10 000.00 10 000.00 5.00 999.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 5.00 500.00 3.8 FURNITURE AND FITTINGS Item Quantity File Cabinet 5 Notice Board 1 Table 5 COPYRIGHT OF LITTLE CAKES & CAFE Chair 7 Total Price/Unit (RM) 200.00 2.00 40.00 1 500.00 200.00 20.00 Total (RM) 1 000.00 21.00 20 678.50 Total (RM) 6 500.00 2 997.

00 173.00 5.9 RENOVATION Item Flooring Lighting Quantity Total Price/Unit (RM) - Total (RM) 3 000.00 700.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 5.00 3 583.10 REGISTRATION EXPENSES Item Business License & Registration Telephone Internet Connection Installation Total Amount (RM) 3 000.00 410.00 3 700.00 COPYRIGHT OF LITTLE CAKES & CAFE Page 30 .

00 Monthly Expenses (RM) Other Expenses (RM) 12 880.00 COPYRIGHT OF LITTLE CAKES & CAFE Page 31 .00 3 700.00 3 000.00 300.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 5.11 ADMINISTRATION BUDGET Type Office Equipment Furniture and Fittings Renovation Salaries Rental Fire Extinguisher Fixed Asset (RM) 20 678.00 3 150.

0 MARKETING PLAN COPYRIGHT OF LITTLE CAKES & CAFE Page 32 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 6.

Besides that.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES INTRODUCTION Marketing plan is one of the main aspects that are very important in order to expand market and introduce our product and make sure there is an improvement in the business. Furthermore.g. retailers or dealers) to support organization (e. the marketing plan also helps the business to expand all the information regarding the potential customer. target market and marketing strategy. other business entities (e. marketing strategy and marketing analysis. Marketing is and exchange activity that takes place between a business entity and its customers. through the marketing plan there are giving more choices to the customer besides introducing a new concept in attracting the customers and promote our product market. It will give impacts to the business plan within the business then contribute to a good company profitability and image. wholesalers. As a preparation to provide an effective marketing plan we have to come out with the marketing analysis. marketing should be able to predict the customer’s desire and try to get the customer attention to try our product. Other than administration and operational. Marketing plan is a part of the business which can help us to promote the business to the customer. government COPYRIGHT OF LITTLE CAKES & CAFE Page 33 . The customers can be anyone from individuals. banks. To gain higher profits. the marketing also has a direct contact with the customer in order to fulfill their needs.g.

it is important to encourage purchaser by the first-time in order to promote the product and also encourage them to come again. money and man-power should be managed properly. Marketing definition also can be referring to several basic elements. the marketing activities must be planned and implemented in systematic manner in order to achieve the business goals. it can give the result of wasted unnecessarily and effecting the business performance and profit. The first experience will give the positive perception about the level of the services of the business. the marketing activities will help the entrepreneur to sell and promote their products to customer.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES agencies or non-government organization). The systematic marketing effort will ensure that the customers well attracted and motivated to use the business products or services that are being offered. Here. If not. This is achieved by deciding on the best way to advertise a products or services or what price to charge for it. MARKET DEFINITION Marketing can be defined as the activities that are carried out systematically to encourage and increase sales of products or services as long as the activities are in line with religious and ethical practices. COPYRIGHT OF LITTLE CAKES & CAFE Page 34 . These previous two factor must be based on awareness of religious boundaries and ethical practices. Thus. Marketing should ensure that marketing activities are not contra with the religious consideration of the target market and the population generally. The resources such as time. Basically.

1 PRODUCT OR SERVICE DESCRIPTION The Little Cake offers a variety of cupcakes size and flavours.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 6. To fulfil the needs and wants of the target customer. 60% of our business is come from a special order of the needs and wants of the customer while the other 40% of our business is filled by special cravings by our own staff. Besides that. our company will always come out with a new decoration and design of cupcakes. The Little Cake produces a cupcakes using only the freshest and most natural ingredients and free from trans-fat and preservatives. All cupcakes are beautifully decorated and freshly baked as the needs and wants of the customer. COPYRIGHT OF LITTLE CAKES & CAFE Page 35 .

Businesses need to focus their marketing activities towards certain groups of customers. This COPYRIGHT OF LITTLE CAKES & CAFE Page 36 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 6. residents of urban areas. These customers are choosing based on the business ability to satisfy needs and wants of the group. working mothers. According to the research that we have done. To ensure Little Cake is achieving its objective. we come out with the decision to open our business in Seksyen 7. Finally. Shah Alam area. students and people who are getting married.2 TARGET MARKET Target market can be define as the groups of customers that have needs and want that can be satisfied by the business through the supply of goods and services. our company has to decide where the best place to market out product which most strategic whereby all of the customer can see our business. These selected customers are known as target market. Target market is a place where we want to market our product or give services to customers. Our target group of customers that have a needs and wants can be satisfied by the business through the produce a cupcakes. The market that we are targeting ranged mainly for those who are love cupcakes regardless teenagers and kids. first among all we must select our target. First of all. a target market must be identified to accomplish the customers of their requirements in addiction to bring profit through the product we give to them.

These people are studying in the Universiti Teknologi Mara. These people are living in the urban areas. • Students. They rather buy something than having themselves made it on their own. nearby to our shop and prefer to live a hassle-free lifestyle.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES is the strategic place for us to selling our product because based on our view and analyzed this place is in developing place. Shah Alam (UiTM). • Weekend getaway customers. These people are like to hang out and spend time outside home during weekend such as parents will bring their children go to our cupcakes cafe and enjoy with our cupcakes and meals that we provided with a relaxing and simple ambience. 2. COPYRIGHT OF LITTLE CAKES & CAFE Page 37 . Our customers can be broadly divided into three groups : 1. Pusat Teknologi & Pengurusan Lanjutan (PTPTL) and Management & Science University (MSU). • Residents of urban area. 3.

3 MARKET SIZE Market size refers to the total potential purchase of the target market which includes purchase of competitor products within the same market. It is normally stated in term of unit or “Ringgit Malaysia (RM)” and it can be calculated daily.000 peoples include the people who are studying in University in Shah Alam. weekly. monthly and yearly. the populations people in Shah Alam are around 580. From the sources of statistic department. When we are alert the current and expected market potential. COPYRIGHT OF LITTLE CAKES & CAFE Page 38 . Below are steps that show how we determine our market size. marketing and sales activities. our target people that will buy cupcakes are 350. it will helps us to have better plan businesses. Therefore. Step 1 • We assume that people will go to cupcakes shop.000 peoples.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 6. 7% X 350 000 people = 24 500 people Step 2 • We assume that amount of money that people willing to spend for cupcakes for a month.

4 COMPETITORS Little Cake competitors are the business firms that provide similar product to the same target. 24 500 people X RM 12 = RM 294 000 6. Name of the company White Daisy’s Cupcakes  Strength Has been well   Weakness Lack of staff Lack of equipments known by the customer  Has operates the business for more than 4 years  Have more experience Diya’s Cupacakes  Well-known by most  Homemade of the customer  Location business in cupcakes  Lack of staff the middle of resident Cuppy Cuppy COPYRIGHT OF LITTLE CAKES & CAFE   Affordable price Good promotion  Hidden location39 Page .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 24 500 people x RM 24 = RM 588 000 Step 3 • We assume that amount of money that each people willing to spend at our cupcakes. Our main competitors also focus on the same customers as their target market. we identified that there are four competitors cupcakes shop around Shah Alam which is provide exactly same product. From our survey.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Basic Stories Cupcakes & Cafe   Friendly service Newly establish with   Small premises Unattractive new furniture  Little Cakes & Cafe   CCTV Product quality Beautiful design and environment   Narrow building New in the market used natural material for the ingredients of cupcakes  Hired qualified and skill staff  New equipments and technologies COPYRIGHT OF LITTLE CAKES & CAFE Page 40 .

5 MARKET SHARE • Present scenario (without Little Cake) Name of the company White Daisy’s Cupcakes Diya’s Cupacakes Cuppy Cuppy Basic Stories Cupcakes & Cafe Total Monthly Sales (RM) 235 200.00 88 200.00 Market Share (%) 40 30 15 15 100% PERCENTAGE BEFORE ENTERING THE MARKET COPYRIGHT OF LITTLE CAKES & CAFE Page 41 .00 176 400.00 88 200.00 588 000.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 6.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 44% 44% 44% 44% White D y’sC ais upcakes D iya’s C upacakes C uppy C uppy B ic S as tories C upcakes & C afé • With the present of Little Cake in the market COPYRIGHT OF LITTLE CAKES & CAFE Page 42 .

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Name of the company White Daisy’s Cupcakes Diya’s Cupacakes Cuppy Cuppy Basic Stories Cupcakes & Cafe Little Cake Total Monthly Sales (RM) 229 320.00 64 680.00 Market Share (%) 39 28 14 11 8 100% PERCENTAGE AFTER ENTERING THE MARKET COPYRIGHT OF LITTLE CAKES & CAFE Page 43 .00 164 640.00 47 040.00 82 320.00 588 000.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 44% 4% 33% 44% 44% White D y’sC ais upcakes D iya’s C upacakes C uppy C uppy B ic S as tories C upcakes & C afé L ittle C akes & C afé 6.6 SALES FORECASTS COPYRIGHT OF LITTLE CAKES & CAFE Page 44 .

00 198 000. Basically.00 154 800. COPYRIGHT OF LITTLE CAKES & CAFE Page 45 . it is important for us to use certain strategies that might attract our customers to buy our product.00 2 268 693.00 216 240. we will used from natural materials such as original chocolate powder and original fruits.00 230 400.00 180 000.00 168 000.6 MARKETING STARTEGY Even though our company is still new in the market. we have decided 4 strategies that is efficient and effective to attract our new customers.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Month Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Year 1 Year 2 (3%) Year 3 (5%) Unit 12 000 12 900 15 000 16 500 14 000 11 035 151 000 11 000 16 500 18 020 18 800 19 200 180 055 185 457 189 058 Sales RM 144 000.00 2 160 660. In order to make sure that everything runs smoothly.00 181 200. we will give full attention with the ingredients that we used to produce cupcakes.00 132 420.00 132 000.00 225 600.00 198 000.00 2 225 480. • Product Strategies In outlining with the product strategy.00 6.

we need to attract more customers to come our cupcakes shop and buy our cupcakes as our main product of business. This is because cost-based strategy is the simplest and most commonly used pricing strategy. we will made based to order basic. We count it based on the total cost of the cupcakes plus a standard mark-up. This is one of the strategies to attract them and make them a loyal customer for a long period of time. Little Cakes & Cafe has offered our customer with variety types of size of cupcakes with different price. As our company just to grow. • Price Strategies Usually. 1) Cost-based pricing We are choosing cost-based pricing as our pricing strategy. we will come-out and ensure our cupcakes with free from transfat or preservations. we have to complete with our competitor in term of pricing. The mark-up is the profit margin that is desired from the sales of the cupcakes.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Besides that. The cost – based pricing is shown below : Price = Total Cost Per Unit + Mark-up Example of the calculated price such as : COPYRIGHT OF LITTLE CAKES & CAFE Page 46 . In order to realize our dreams. To make that our cupcakes are always looking fresh. our company.

51 RM 3.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Price = cost per unit + mark-up = = = RM 3. the customer’s perception of the value of a product is a key factors considered in pricing the cupcakes.00 + RM 0. COPYRIGHT OF LITTLE CAKES & CAFE Page 47 . We are choosing this channel because it is suitable for our business and directly connected to our customers.00 + (17 % x RM 3.50 2) Value – based pricing We are also choosing value – based pricing as our pricing strategy. • Place Strategies We are choosing the most common form of distribution channels as shown below : Manufacture Consumer This type of channel is called the direct marketing channel or channel one. This perceived value is associated with the benefits that our customers believe are received from our product. our cupcakes is presented in three sizes. medium and large.00) RM 3. small. In valuebased pricing. This is because.

member’s card and also a stamp for the customers. So that more people will attract to go to our shop before they go to I-City. at walking area. 6.8 SCHEDULE OF TASK AND REPONSIBILITIES COPYRIGHT OF LITTLE CAKES & CAFE Page 48 . We are doing our sales promotion by offer a student price. The most advertising strategy that we used is by creating brochures.7 LIST OF MARKETING PERSONNEL Position Marketing Manager Sales Personnel No. It will result that many customers will come to our cupcakes cafe.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Our shop also stated at strategy area which is near workers and neighbourhood’s area. advertised at magazine and also with the World Wide Web. have wide space for parking and also it is stated at away to I-City which is the new leisure area at Shah Alam. paid form of promotion through the mass media. • Promotion Strategies 1) Advertising Advertising are non-personal. 2) Sales Promotion Sales promotion is short-term incentives or the special offer to encourage purchase or speed up the purchase decision. make a package for seasonal or occasion event. of Personnel 1 1 6.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Position Marketing Manager Task and Responsibilities • To set a strategic marketing plan for the company and identify new marketing opportunities.00 4 025.00 Total EPF (13%) (RM) 260.00 Total (RM) 2 300. • Promoting the products and services of the business to the customers. 1 1 Monthly Salary (RM) 2 000. • Analyze SWOT (Strength. • Prepared the department’s report and submit to the top manager.00 COPYRIGHT OF LITTLE CAKES & CAFE Page 49 .00 SOCSO (2%) (RM) 40. Opportunity and Threat) of the company and strengths and Sales Personnel weaknesses of our competitors.00 1 500.00 30.00 195. Weakness.00 1 725. 6.9 SCHEDULE OF REMUNERATION Position Marketing Manager Sales Personnel No.

10 MARKETING BUDGET Type Signboard Salaries Grand Opening Fixed Asset (RM) 3500.00 Monthly Expenses (RM) 4 025.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 6.00 Other Expenses (RM) 3000.00 COPYRIGHT OF LITTLE CAKES & CAFE Page 50 .

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 7.0 OPERATIONS PLAN COPYRIGHT OF LITTLE CAKES & CAFE Page 51 .

there must be an operational plan. Business input consists of all resources required to produce desire output such as raw materials. COPYRIGHT OF LITTLE CAKES & CAFE Page 52 . planning of floor layout and distributing of man power in the organization.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES INTRODUCTION A business will never be operated without an operational plan. designing of operational process. Operational plan can be defined as the process of assemble resources to produce output through the transformation process. information and capital. No matter what products or services of the business. This system involves planning of raw materials. technology. The transformation system refers to the activities involved in transforming input into output. machine and equipment. The operation process comprises three main components such as business input. transformation system and output.

Our operation objectives are:    To optimized our customer’s satisfaction To accomplish consistency in the services offered To resolve any of operation problem and make all the operation process run efficiently  To ensure that all of the operation process in our business is functioning well to meet the demand of our customers COPYRIGHT OF LITTLE CAKES & CAFE Page 53 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES OPERATION OBJECTIVE The operation management need to be planned very properly as it is the main component in any business proposal. Our business also had identified some of the objective of our operation plan.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 7.1 ACTIVITY CHART FLOW CHART FOR MANUFACTURING CUPCAKES COPYRIGHT OF LITTLE CAKES & CAFE Page 54 .

2 PROCESS FLOW CHART PROCESS FLOW CHART FOR MANUFACTURING CUPCAKES COPYRIGHT OF LITTLE CAKES & CAFE Page 55 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 7.

COPYRIGHT OF LITTLE CAKES & CAFE Page 56 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 7.3 CAPACITY PLANNING Capacity planning refers to the amount of output that can be produced within a specified time. To produce 500 units of cupcakes it takes 5 hours. we are required to produce 500 units of cupcakes. For daily production.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES • = 100 units of cupcakes per hour We estimate that one worker can produced 50 units of cupcakes in 1 hour • = 2 workers Therefore.00 am until 11. Little Cakes & Cafe was open on Monday until Sunday and will be closed during public holiday.4 MATERIAL REQUIREMENT Item Amount Required for 100 Amount required/ cupcakes Amount required/ Month Price/Unit (RM) Total Purchase (Month) COPYRIGHT OF LITTLE CAKES & CAFE Page 57 .00 pm because we want to take much reservation and attract more customers comes to our cupcakes cafe. Our business will start the operation on 9. 7. we need 2 worker to produced 50 units of cupcakes in 1 hour.

8kg 20g/unit x Icing 2 kg 20g Total 13 440 = 268.25 1.8kg 20g/unit x Sugar 2 kg 20 g 13 440 = 268. of Personnel 1 1 1 1 Page 58 .30 1.5 LIST OF OPERATION PERSONNEL Position Operation Manager Supervisor Baker Assistant Baker COPYRIGHT OF LITTLE CAKES & CAFE No.50 7.05 units (1 egg for Egg 5 units every 20 cupcakes) 20g/unit x Butter 2 kg 20 g 13 440 = 268.60 2 533.20 618.6kg 1/unit x 672 = 672 units 0.00 2.50 13 440 = 537.40 168.30 537.50 (RM) 806.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES cupcakes 40g/unit x Flour 4 kg 40 g 0.8kg 2.00 403.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Worker Cashier 2 1 7.6 SCHEDULE OF TASKS AND RESPONSIBILITIES Position Operation Manager Task and Responsibilities • Manage the quality of products and ensure problems are handled efficiently • To set a rules and procedures for staff to follow in order for department run smoothly • Manage and determine the operation cost Supervisor adequate with the company budget • Developing and introducing new training plan to COPYRIGHT OF LITTLE CAKES & CAFE Page 59 .

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES the group • Make sure that member of team follow organization’s rules and policies • Setting performance standards for task project and Baker roles of employees of the group • Prepared cupcakes for sale • Create new recipe and design Assistant Baker • Ordering of necessary baking supplies • Closely follow daily list and see attached • Responsible for cleaning bakery equipment by closely following daily and weekly cleaning list • Responsible for organizing product in preparation for baker Worker 1 • Welcomed the customer who entered to the shop • Ensure the cleanliness of toilets and customer table inside the shop • Take order and serves drink and food to Worker 2 customers • Prepared for drinks and food for the customer • To count all the food and beverage stock • Ensure the cleanliness of the food and beverage Cashier area • Receive the money from customer • Close the account everyday COPYRIGHT OF LITTLE CAKES & CAFE Page 60 .

00 104.00 1 400. 1 1 1 1 2 1 Monthly Salary (RM) 2 200.00 9 545.00 700.00 920.00 20.00 1 500.00 Total EPF (13%) (RM) 286.00 1 610.00 30.00 1 610.00 Total (RM) 2 530.7 SCHEDULE OF REMUNERATION Position Operation Manager Supervisor Baker Assistant Baker Worker Cashier No.00 SOCSO (2%) (RM) 44.00 130.00 182.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES This is our operation process schedule for all of staff that involved in daily roster. Staff Operation Manager Supervisor Baker Assistant Baker Worker 1 Worker 2 Cashier MON O O O O O O O TUE O O O O O O O WED O O O O O O O THU O O O O O O O FRI O O O O O O O SAT X O O O O O O SUN X O O O O O O O = Worker day (Open Business) X = Worker leave 7.00 91.00 1 725.00 1 150.00 195.00 16.00 28.00 14.00 1 000.00 800.00 COPYRIGHT OF LITTLE CAKES & CAFE Page 61 .

00 3 300.00 5.00 3 000.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 7.00 2 390.90 46.00 3.00 6 600.00 3 000.00 59.00 36 753.00 2.00 10.8 OPERATIONAL EQUIPMENT Item Baking oven Cream Cooker Spiral Mixer Cupcake Pan/Tray Cupcake Stand/Tree Refrigerator Cupcakes Refrigerator (curve glass display) Spatula Cup Measure Bowls Icing Bag Cupcakes Boxes Price/Unit (RM) 5 500.50 4.00 30.00 2 390.00 20.00 COPYRIGHT OF LITTLE CAKES & CAFE Page 62 .00 Total 2 dozen 5 units 20 units 3 packet 1000 boxes 5.00 1 500.00 4590.00 2 units 1 units 9 180.00 100.00 Quantity 2 units 2 units 2 units 20 units 5 units Total Cost (RM) 11 000.00 1 198.00 230.

00 1.00 7.00 2 000.00 20.00 2 750.9 FOOD AND BEVERAGES Item Soft Drink Mineral Water Straw Coffee Maker Buns Fork & Spoon Table Set Price/Unit (RM) 34.00 200.00 1 000.00 Total Quantity 5 dozen 5 dozen 6 pack 1 unit 200 unit 5 dozen 5 set Total Cost (RM) 170.00 550.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 7.10 OTHER EQUIPMENTS Item Cash Machine Air Conditioner Price/Unit (RM) 350.00 3 682.00 300.00 2.00 Page 63 COPYRIGHT OF LITTLE CAKES & CAFE .50 40.00 100.00 150.00 Quantity 1 2 Total Cost (RM) 350.00 12.00 150.

COPYRIGHT OF LITTLE CAKES & CAFE Page 64 .00 7. Sunway Damansara wisma ICCA. Bhd.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Total 2 350.11 SUPPLIERS INFORMATION Item Food and Beverages Raw Materials Supplier International Centre of Cake Artisty Sdn.

Tel : 03-61408835 Fax: 03-61421501 Kitchen Equipment 1B Com Kitchen Expert Sdn.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 1. Jalan 5/36. 7. 17.Kuala Lumpur. Dataran Sunway. Kota Damansara.Selangor.12 SPACE LAYOUT COPYRIGHT OF LITTLE CAKES & CAFE Page 65 . Bhd. Kepong 52100 Wilayah Persekutuan. Bukit Sri Bintang. 47810 Petaling Jaya. Jalan PJU 5/15.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES SYMBOLS USED IN LAYOUT COPYRIGHT OF LITTLE CAKES & CAFE Page 66 .

3. COPYRIGHT OF LITTLE CAKES & CAFE Page 67 . Jln Plumbum S7/7.11 LOCATION Little Cakes & Cafe located at No.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES SYMBOLS DESCRIPTIONS Table Set Food and Beverage Cupcakes Display Kitchen Area Cashier Washroom & Toilet 7. Selangor Darul Ehsan. Seksyen 7. 40000 Shah Alam.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 7.12 OPERATION OVERHEAD Item Cost (RM) Page 68 COPYRIGHT OF LITTLE CAKES & CAFE .

13 OPERATION BUDGET Type Fixed Asset Cost (RM) Monthly Expenses (RM) Other Expenses (RM) Machine & Equipment 32 170.00 COPYRIGHT OF LITTLE CAKES & CAFE Page 69 .00 16 545.00 200.00 3 800.00 2 500.00 7.00 500.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Salary Rent Water Electricity Telephone & WI-FI Total 9 545.

00 2 500.00 3 800.50 9 545.00 COPYRIGHT OF LITTLE CAKES & CAFE Page 70 .00 2 533.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Operation Equipment Renovation Raw Materials Salary Rent Water Electricity Telephone & WI-FI Maintenance Other Equipments 4 583.00 500.00 2 350.00 200.00 2 500.00 2 000.

Thus. Business account will be much more systematic and prudent with COPYRIGHT OF LITTLE CAKES & CAFE Page 71 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 8.0 FINANCIAL PLAN INTRODUCTION Financial planning is the most crucial aspect of this business plan as financial plan incorporates all financial data derived from the operating budgets gathered from the administration. financial planning can only start when all the information and data have been gathered from others mentioned department above. marketing and operations department.

1 PROJECT IMPLEMENTATION COST SCHEDULE ADMINISTRATIVE EXPENDITURE Fixed Assets Furniture and fittings Renovation Office equipment Working Capital Salaries.6 78 12.15 0 3.70 0 20.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES effective financial management planning.8 Page 72 . it is very important to have a good financial planning. The purpose of financial plan are : • • • • To determine the size of investment To identify and propose the relevant sources of finance To ensure that the initial capital is sufficient To appraise the viability of the project before actual investment is committed • To be used as a guideline for implementation process 8. Thus.EPF & SOCSO COPYRIGHT OF LITTLE CAKES & CAFE RM 3.

EPF & SOCSO Utilities Advertisement Pra-Operasi Deposit (rent.00 0 47.1 25 25 4 00 7.5 OPERATIONS EXPENDITURE Fixed Assets Machine and Equipment Operation Equipment Renovation 70 4.) Business Registration & Licences TOTAL 0 3.5 00 00 RM 3.5 83 2.1 08 0 30 0 MARKETING EXPENDITURE Fixed Assets Signboard Working Capital 1.7 Salary. utilities. utilities.5 00 RM 32.1 COPYRIGHT OF LITTLE CAKES & CAFE Page 73 .0 Other Expenditure TOTAL 00 16.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle 3.00 Deposit (rent.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 80 40 Utilities Stationary Pra-Operasi 3. etc. etc.

8 Deposit (rent.2 00 2.) Other Expenditure TOTAL 00 2.2 SOURCE OF FINANCE SCHEDULE LITTLE CAKES & CAFE PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE Project Implementation Cost Requirements Fixed Assets Land & Building COPYRIGHT OF LITTLE CAKES & CAFE Cost Loan Sources of Finance HirePurchase Own Contribution Cash Existing F.0 15 3.0 00 8. EPF & SOCSO Utilities Maintenance Pra-Operasi 3.3 50 63.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Working Capital 5. utilities.5 Raw Materials & Packaging Salaries. Assets Page 74 . etc.1 51 33 7.

960 115.150 3.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 3.583 2.976 15.500 1.381 617.000 20.678 3.817 5% 7 Baki Tahunan Page 75 .500 Furniture and fittings Renovation Office equipment Signboard Machine and Equipment Operation Equipment Renovation Working Capital Administrative Marketing Operations Pre-Operations & Other Expenditure Contingencies 7% TOTAL 12 32.170 4.150 2.817 45.3 LOAN AMORTIZATION (REPAYMENT) SCHEDULE Amount Interest Rate Duration (yrs) Method COPYRIGHT OF LITTLE CAKES & CAFE 550.000 1.50 0 212.150 40.381 550.150 40.96 0 115.678 3.500 months 162.753 20.583 2.500 32.97 6 15.700 2.700 20.24 8 162.678 8.170 4.500 212.

688 78. 817 472.229 102. 129 393.426 90. 688 78. 688 0 0 0 106. 688 78. Interest 27. 606 19. 803 7. 688 - 1 2 3 4 5 6 7 8 9 10 688 78. 440 314. 688 78. 934 0 0 0 Total Payment Principal Balance 550.150 StraightLine 5 Accumulate d Depreciation Book Value Page 76 Yea COPYRIGHT OF LITTLE CAKES & CAFE . 541 23.491 86. 869 3. 064 157. 688 78. 752 236.360 94. 376 78. 672 15.623 - 8.295 98.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Yea r Principal 78.4 FIXED ASSET DEPRECIATION SCHEDULE Fixed Asset Cost (RM) Method Economic Life (yrs) Annual Depreciation Furniture and fittings 3. 738 11.557 82.

150 2.520 1.890 1.500 0 0 Book Value 2.260 630 - Fixed Asset Cost (RM) Method Economic Life (yrs) Annual Yea r 1 2 3 4 5 6 7 Depreciation 500 500 500 500 500 0 0 Renovation 2.000 2.000 1.000 500 Page 77 COPYRIGHT OF LITTLE CAKES & CAFE .500 2.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES r 1 2 3 4 5 6 7 8 9 10 630 630 630 630 630 0 0 0 0 0 630 1.260 1.500 StraightLine 5 Accumulate d Depreciation 500 1.000 1.520 3.500 2.150 0 0 0 0 0 3.500 1.890 2.

136 4.136 8.407 8.407 16.678 0 0 0 0 0 Book Value 20.136 0 0 0 0 0 Office equipment 20.542 20.136 4.136 4.678 StraightLine 5 Accumulate d Depreciation 4.136 4.136 - COPYRIGHT OF LITTLE CAKES & CAFE Page 78 .678 16.271 4.271 12.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 8 9 10 0 0 0 0 0 0 - Fixed Asset Cost (RM) Method Economic Life (yrs) Annual Yea r 1 2 3 4 5 6 7 8 9 10 Depreciation 4.542 12.

LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Fixed Asset Cost (RM) Method Economic Life (yrs) Annual Yea r 1 2 3 4 5 6 7 8 9 10 Depreciation 700 700 700 700 700 0 0 0 0 0 Signboard 3.100 2.400 700 - COPYRIGHT OF LITTLE CAKES & CAFE Page 79 .800 2.800 3.500 2.400 2.500 StraightLine 5 Accumulate d Depreciation 700 1.100 1.500 0 0 0 0 0 Book Value 3.

434 - Fixed Asset Cost (RM) Method Economic Life (yrs) COPYRIGHT OF LITTLE CAKES & CAFE Operation Equipment 4.736 32.434 6.434 0 0 0 0 0 Machine and Equipment 32.302 12.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Fixed Asset Cost (RM) Method Economic Life (yrs) Annual Yea r 1 2 3 4 5 6 7 8 9 10 Depreciation 6.434 6.434 12.170 0 0 0 0 0 Book Value 32.583 StraightLine 5 Page 80 .170 StraightLine 5 Accumulate d Depreciation 6.302 25.868 19.434 6.170 25.736 19.434 6.868 6.

833 2.666 4.583 3.583 0 0 0 0 0 Book Value 4.500 StraightLine 5 Accumulate d Depreciation 500 Book Value 2.666 2.750 3.000 Page 81 COPYRIGHT OF LITTLE CAKES & CAFE .500 2.833 917 d Fixed Asset Cost (RM) Method Economic Life (yrs) Annual Yea r 1 Depreciation 500 Renovation 2.750 1.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES Accumulate Annual Yea r 1 2 3 4 5 6 7 8 9 10 Depreciation 917 917 917 917 917 0 0 0 0 0 Depreciation 917 1.

000 1.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 2 3 4 5 6 7 8 9 10 500 500 500 500 0 0 0 0 0 1.500 0 0 0 0 0 1.000 500 - 8.500 2.5 PROFORMA CASHFLOW STATEMENT COPYRIGHT OF LITTLE CAKES & CAFE Page 82 .500 1.000 2.

260 242.960 115.111 19.500 167.711 446.260 0 235.059 162.328 Year 3 688.884 122.965 172.097 20.020 440.849 118.000 Page 83 .295 0 205.191 Sales Less: Cost of Sales Opening Stock of Finished Goods Production Cost less: Ending Stock of Finishe Goods 224.534 3.985 20.308 20.406 19.646 0 241.LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 8.170 Year 2 675.6 PROFORMA INCOME STATEMENT LITTLE CAKES & CAFE PRO-FORMA INCOME STATEMENT Year 1 643.295 235.480 Gross Profit Less: Enpenditure Administrative Expenditure Marketing Expenditure Other Expenditure Business Registration & Licences Insurance & Road Tax for Motor Vehicle COPYRIGHT OF LITTLE CAKES & CAFE 438.

851 39.556 117.400 24.901 84.682 34.672 6.867 77.683 77.631 89.602 23.720 7.606 6.503 32.552 24.851 40.975 84.683 69.541 6.180 3.653 19.851 38.251 224.786 LITTLE CAKES & CAFE PRODUCTION COST PRO-FORMA STATEMENT Year 1 Raw Materials Opening Stock Current Year Purchases Ending Stock Raw Materials Used Carriage Inwards Salaries.941 78.350 27.206 321.626 123.051 173.658 3.985 74.740 89.051 90.051 242.097 COPYRIGHT OF LITTLE CAKES & CAFE Page 84 .307 7.705 3.740 78.206 316.406 72.132 263.341 3.LITTLE CAKES & CAFE Other Pre-Operations Expenditure Interest on Hire-Purchase Interest on Loan Depreciation of Fixed Assets Total Expenditure Net Profit Before Tax Tax Net Profit After Tax Accumulated Net Profit THE ORIGIN OF CUPCAKES 5.814 3.000 7.975 69.157 77.157 86.206 320.296 125.739 25.184 35.123 235.462 Total Factory Overhead Production Cost 70.602 84.867 78. EPF & SOCSO Factory Overhead Depreciation of Fixed assets (Operations) Utilities Maintenance Year 2 Year 3 0 73.

260 1.868 1.169 3.683 Page 85 .LITTLE CAKES & CAFE THE ORIGIN OF CUPCAKES 8.225 19.960 16.500 42.736 3.520 2.220 12.833 1.100 1.890 2.666 2.112 3.867 12.000 56.000 28.7 PROFORMA BALANCE SHEET LITTLE CAKES & CAFE PRO-FORMA BALANCE SHEET Year 1 ASSETS Fixed Assets (Book Value) Furniture and fittings Renovation Office equipment Signboard 2.750 1.800 1.542 2.941 Current Assets Stock of Raw Materials COPYRIGHT OF LITTLE CAKES & CAFE 3.302 2.480 8.407 2.400 Year 2 Year 3 Machine and Equipment Operation Equipment Renovation 25.271 1.

800 634.685 611.786 330.295 6.308 580.901 66.LITTLE CAKES & CAFE Stock of Finished Goods Accounts Receivable Cash Balance Other Assets Deposit TOTAL ASSETS Owners' Equity Capital Accumulated Profit Long Term Liabilities Loan Balance Hire-Purchase Balance Current Liabilities Accounts Payable TOTAL EQUITY & LIABILITIES 19.523 646.008 624.145 6.580 6.800 624.492 COPYRIGHT OF LITTLE CAKES & CAFE Page 86 .129 1.901 20.738 561.429 531.431 173.191 555.129 472.169 66.752 314.615 585.646 6.260 6.440 1.084 393.033 472.653 240.431 263.217 314.431 84.602 151.492 66.932 6.376 634.440 393.169 THE ORIGIN OF CUPCAKES 20.752 1.800 646.

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