CUL64204 - Jap-Lokal - Final Food Business Report

FOOD BUSINESS MANAGEMENT (CUL64204)
SYNOPSIS
This assignment opens an opportunity for the students to prove their capabilities and competencies
in business stimulation as per the current scenario. This assignment motivates the students to
involve their knowledge and practice all the learned outcomes discussed during the class. The
knowledge and experience and knowledge gained by the students by preparing this assignment will
strengthen their confidence and contribute to their lifelong learning and professional understanding.
Group: JAP-LOKAL
NAME OF THE STUDENT POSITION IN THE COMPANY STUDENT ID

Woo Yong Qi General Manager 0341734
Wicky Fernando Assistant General Manager 0340301
Nicole Choo Yi Ying Finance Manager 0340601
Emilia Nadhirah Binti Mukhtar Purchasing Manager 0338432
Lim He Yu Marketing and Sales Staff 0340423
Vanessa Christiana Phan Head Chef 0345811
Caroline Chandra Chan Sous Chef 0340924
Evelynn Yeap Xiao Shuang Human Resource Manager 0333783

TABLE OF CONTENTS PAGE NUMBER
Phase 1: Conceptualization
1.0 Restaurant Concept …….……………………………………………………………….01

2.0 Types of Menu ………………...……….……………………………………………….01
3.0 Meal Plan and Menu Organization ……………………………………………….…….02
Phase 2: Operationalization
4.0 Regulations ………………………………………………………………………………04

5.0 Nutritional Information …………………………………………………………...…..…06
6.0 Menu Style …………………………………………………………...…………………13
7.0 Standard Recipes ……………………….………………….…………………………….15
8.0 Yield Test ………………………………..………………………………………………28
9.0 Menu Pricing Strategy ……………………………………………...……………………32
Phase 3: Analysis and Recommendation
10.0 Sales History Report ……………………………………………………………………34

11.0 Menu Sales Analysis Over All The Days of Practices …...…………………………….35
12.0 Recommendations for Business Improvement …………………………………….…..37
Phase 4: Conclusion
13.0 Overall Learning Outcomes and Experience ……………………………..……………38

14.0 Recommendation for Improvement For Project …………………………………..……39
15.0 References ………………...……………………………………….…..…............……40
16.0 Appendix .………………………………………………………….…..…............……43
PHASE 1: CONCEPTUALIZATION
1.0 Restaurant Concept

Jap-Lokal, a fusion affair on wheels, is a food truck based restaurant that serves lunch via a
‘Grab & Go’ concept. This quick-casual with counter service food truck provides a fusion
range of Japanese and local Malaysian cuisines food. Our ‘Grab & Go’ concept on a food
truck allows a great range of customers, from students to working adults to experience our
unique fusion made with high-quality ingredients at an affordable price.
Conveniently, our concept allows for customers to purchase their lunches at their own
schedule as we provide both takeaway and delivery services. Compared to most of our
competitors in shop lots, our food truck ‘Grab & Go’ concept provides quick transactions
with customers which makes an ideal form of operating the food business amidst the
pandemic, as less direct contact between customers are generated, as well as between our
staff to customers.
Moreover, while introducing our unique fusion, a great range of customers (students and
working adults) can be reached as we move from one spot to another within Bandar Sunway
from time to time. Our strategic rollout plan undeniably allows us to generate sales and make
our introduction of Jap-Lokal to the society no less than efficient.
2.0 Types of Menu

Jap-Lokal introduces a limited variety of menu items because of the nature of a food truck
business. By offering only 5 individual sushi’s and 2 beverages, a simple menu allows our
business to cut short on the extensive mise en place process. Specializing in lunch, Jap-Lokal
designed a take-out style menu to facilitate customers who are on-the-go and want their lunch
made quickly. Without complicating the customers during the ordering process, we allow our
customers to customize the quantity of their meals conveniently with two different menu
types: à la carte and fixed combo.
Our food business offers 2 beverages and 5 different kinds of sushis in the à la carte menu;
while there are 2 fixed sets that offer 5 sushis in a pack (Oishi Lokal Set) and 10 sushis in a
pack with two refreshing beverages (Sugoi Party Set) respectively. Jap-Lokal’s prices were
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catered towards customers who are looking for affordable lunch meals. The average price of
our offerings range from RM1.50 to RM30 depending on the menu items. Overall, Jap-
Lokal’s price for food and beverage items averages from RM5 - RM15 depending on
personal consumption volume, which is relatively cheaper than restaurants that offer dine-in
services.
3.0 Meal Plan and Menu Organization

Jap-Lokal has established a menu suitable to be consumed during lunch hours (11 am - 3 pm)
or as an afternoon snack. Given the nature of the business, Jap-Lokal starts out with simple
menu categories without compromising the uniqueness of each offering. Our meals were
planned in consideration of the cross-utilization of products, balance, variety, customer
preference and trends, as well as the management factors for the entire menu mix. Jap-
Lokal’s menu offerings are Halal-friendly and provide a balanced diet of carbohydrates,
vitamins, and protein.
Category Menu Selling Price
A La Carte Nasi Lemak Gunkan Sushi RM1.80
A La Carte Chicken Rice Sushi RM2.00
A La Carte Salted Egg Ebi Nigiri Sushi RM3.20
A La Carte Beef Rendang Gunkan Sushi RM2.00
Dessert Pulut Tai Tai with Kaya Jam RM1.50
Beverage Matcha Lemonade RM3.50
Beverage Coconut Shake RM6.00
Set Meal Oishi Lokal Set (5 pieces of sushi) RM12.00
Set Meal Sugoi Party Set (10 pieces of sushi + 2 beverages) RM30.00
Table 1: Jap-Lokal’s Meal Organization
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The meals are specially formulated with the target audience in mind, catering to their on-the-
go lifestyle and adventurous taste buds. The prices are justifiable, and customers are able to
customize their sushi platter to their preferred portion. Based on the simulation, the set meals
are the star products of the business as our customers enjoy the value and variety in the sets.
Below are the few descriptions of examples of Jap-Lokal’s the menu items.
Sample of Jap-Lokal’s Meal Plans:

1) Nasi Lemak Gunkan Sushi
Infused with coconut milk, the sushi rice is wrapped in a thin strip of zucchini that is topped
with all the Malaysian goodness - rich and spicy sambal made with only the best ingredients,
toasted groundnuts, crispy anchovies, finished with a half-boiled quail egg.
2) Pulut Tai Tai with Kaya Jam

A classic dessert favourited by all Malaysians, Pulut Tai Tai is a popular Nyonya Kueh that is
moist and flavourful. The glutinous rice is cooked in a creamy coconut milk and is naturally
coloured with butterfly pea flower extract and then pressed into a sushi mould to make the
iconic “blue rice cake”. The simple yet mouthwatering dessert is enhanced with a homemade
kaya jam.
3) Matcha Lemonade
Made with high-quality imported ground Yuri Matcha, the powder is stirred down to a thick
paste. It is then mixed with freshly pressed lemonade and raw honey. The thirst-quenching
beverage is served cold, perfect for the Malaysian weather.
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PHASE 2: OPERATIONALIZATION
4.0 Regulations
Food safety standards should be prioritized and practised when operating a food business.
The increasing demand for safe food in Malaysia has led to the strengthening of food safety
control. In addition, the government has taken the initiative to conduct food premise
inspections and instils law enforcements regarding food safety and quality control.
4.1 Food Act 1983 & Food Regulation 1985

According to Jiang (2015), the Food Act 1983 protects the public against health hazards and
fraud in the preparation, sale, and use of food. However, the Food Regulations 1985 supports
the regulation for food safety covering procedures for taking samples, labelling, food
additives and nutrient supplement, food packaging, and more. It narrates that the foods should
comply with standards prescribed under the food regulation with permitted food scope and
maximum usage levels. In addition, the Ministry of Health (MOH) has also established the
Food Safety & Quality Division (FSQD) to ensure that the food processing activities are in
compliance with the hygiene and safety requirements. The objective of this legislation is to
protect the public from food hazards and fraud, also to facilitate and encourage the
processing, handling, delivery, selling, and consumption of healthy, high-quality food (Jiang,
2020).
Jap-Lokal’s food producers and handlers, more specifically the purchasing manager, head
chef and sous chef abide by strict standards to provide high-quality food offerings to their
customers. The food regulations mentioned above plays a big role in Jap-Lokal’s food
preparation standards, ensuring the best quality and only the freshest ingredients are used to
produce our offerings. Especially in the pandemic, customers are more paranoid about
hygiene than ever. Jap-Lokal follows Standard Operating Procedures and implements health
and social protocols, for example providing handwashing facilities and protective gear while
serving our customers (Koya, 2020). Complying with regulations and establishing good
manufacturing practice helps maintain an efficient quality system and enhance the reputation
of the Jap-Lokal brand.
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4.2 Taxes and Charges
Malaysia has legally adopted the Sales and Services Tax (SST) in 2018. The two elements
that are in Jap-Lokal’s awareness is the 6% Service Tax, paid and imposed on operators of
foods businesses with an RM1.5 million threshold. While the Sales Tax levied at rates from
5% - 10%, is imposed on import and manufacturing levels depending on the product (Chee,
2018). In the case of a startup food truck, Jap-Lokal is able to provide food at a lower cost
with the implementation of SST.
Moreover, there are upfront charges required when setting up a food truck business. By
verifying and legalizing our business operation, Jap-Lokal should fork out at least RM1,100
needed for the SSM Company Registration (RM100), local business permits from local
authorities (RM500/year) and a GDL (Vocational License) license (RM500).
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5.0 Nutritional Information
5.1 Type of Item Used
Nasi Lemak Gunkan Sushi (Per Serving) Beef Rendang Gunkan Sushi (Per Serving)
Components: Components:
1 Rice 15 g 1 Beef topside 20 g
2 Coconut milk 5 ml 2 Rice 15 g
3 Quail egg 5g 3 Rendang paste 3g
4 Groundnut 4g 4 Zuchini 3g
5 Anchovies 3g 5 Spring Onion 2g
6 Zuchini 3g 6 Oil 0.5 g
7 Red Chili 2g
8 Red onion 1g
9 Oil 1g
10 Belacan 1g
11 Dried Shrimp 1g
12 Palm Sugar 1g
13 Garlic 0.7 g
14 Salt 0.5 g
15 Tamarind 0.2 g
Salted Egg Ebi Nigiri Sushi (Per Serving) Chicken Rice Sushi (Per Serving)
1 Prawn 20 g 1 Chicken breast 25 g
2 Rice 15 g 2 Rice 15 g
3 Salted egg 5.5 g 3 Zuchini 3g
4 Margarine 1g 4 Spring onion 2g
5 Sugar 0.5 g 5 Sesame Oil 1.5 g
6 Garlic 0.2 g 6 Soy sauce 1 g
7 Salt 1g
8 Sugar 0.5 g
9 Sriracha sauce 0.4 g
10 Garlic 0.4 g
11 Oyster sauce 0.25 g
12 Lemon juice 0.2 ml
13 Ginger 0.1 g
Pulut Tai-tai with Kaya Jam (Per Serving) Matcha Lemonade (Per Serving)
1 Glutinous rice 25 g 1 Lemon 42 gr
2 Coconut milk 5 ml 2 Lemon juice 30 ml
3 Kaya jam 5g 3 Honey 11 g
4 Sugar 0.3 g 4 Sugar 2g
5 Butterfly pea 0.3 g 5 Matcha powder 2.5 g
6 Salt 0.1 g
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Coconut Shake (Per Serving) Sugoi Party Set (Per Serving)
1 Coconut water 100 ml 1 Rice 120 g
2 Vanilla ice cream 67 g 2 Coconut water 100 ml
3 Nata de coco 50 g 3 Vanilla ice cream 67 g
4 Coconut meat 40 g 4 Nata de coco 50 g
5 Condensed milk 22 g 5 Glutinous rice 50 g
6 Chicken Breast 50 g
7 Lemon 42 g
8 Prawn 40 g
9 Beef Topside 40 g
Oishi Lokal Set (Per Serving) 10 Coconut meat 40 g
Components: 12 Condensed milk 22 g
1 Rice 60 g 13 Coconut milk 20 ml
2 Glutinous rice 25 g 14 Zuchini 18 g
3 Chicken Breast 25 g 15 Salted egg 11 g
4 Prawn 20 g 16 Honey 11 g
5 Beef Topside 20 g 17 Quail egg 10 g
6 Coconut milk 10 ml 18 Kaya Jam 10 g
7 Zuchini 9g 19 Groundnut 8g
8 Salted egg 5.5 g 20 Rendang paste 6g
9 Quail egg 5g 21 Anchovies 6g
10 Kaya Jam 5g 22 Sugar 4.6 g
11 Groundnut 4g 23 Red Chili 4g
12 Rendang paste 3g 24 Salt 3.2 g
13 Anchovies 3g 25 Sesame oil 3g
14 Red Chili 2g 26 Oil 3g
15 Salt 1.6 g 27 Garlic 2.6 g
16 Sesame oil 1.5 g 28 Matcha powder 2.5 g
17 Oil 1.5 g 29 Margarine 2g
18 Garlic 1.3 g 30 Red onion 2g
19 Sugar 1.3 g 31 Belacan 2g
20 Margarine 1g 32 Dried shrimp 2g
21 Red onion 1g 33 Palm sugar 2g
22 Belacan 1g 34 Soy sauce 2g
23 Dried shrimp 1g 35 Sriracha sauce 0.8 g
24 Palm sugar 1g 36 Butterfly pea 0.6 g
25 Soy sauce 1g 37 Oyster sauce 0.5 g
26 Sriracha sauce 0.4 g 38 Tamarind 0.4 g
27 Butterfly pea 0.3 g 39 Lemon juice 0.4 ml
28 Oyster sauce 0.25 g 40 Ginger 0.2 g
29 Tamarind 0.2 g
30 Ginger 0.1 g
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5.2 Nutrient Need and Balance
A balanced diet is necessary for any individual's nutritional needs. It supplies the nutrients for
the body to work effectively and stay healthy. Without a balanced nutrition diet, our bodies
may be easily prone to diseases, infections and fatigue. Moreover, teenagers who are in a
growth and development phase require a sufficient, balanced and healthy diet to improve the
academic performance and daily activities, as well as prevent any disease infections (Krans,
2020; Fletcher, 2019).
According to Baltschun (2020), a balanced diet contains different kinds of food in certain
quantities and proportions that provide the right amount of energy to maintain energy
balance. The number of calories in food refers to the amount of energy stored in that food
which is beneficial for the body when it is moving. The average number of daily calories
intake needed varies as it depends on many factors including age, sex, metabolism, growth,
pregnancy, body height and weight, hormone levels, physical activity, genetics, and any
illness. A normal condition is when humans aged 19 to 30 need about 2000 calories a day and
decrease or increase conditionally for about 500 calories if the person is on a calorie cutting
diet or calorie bulking diet (Baltschun, 2020).
Nutrients can be divided into two categories, macronutrients and micronutrients (Washington
State University, n.d.). Macronutrients defines all nutrients needed in a large amount and
provides the body with energy in calories. In a contrast, micronutrients are the nutrients that
the body needs in smaller amounts. The recommended allowance of carbohydrates is about
40-50% of the total daily calories as they are needed as the fuel energy for the daily activities
and functioning of the central nervous system. Be mindful that a gram of carbohydrate is
about four calories.
Protein needs to be taken about 0.36 grams per pound of body weight and builds up four
calories each gram. Protein is an essential macronutrient as they make up tissue structure, cell
plasma membranes, enzymes in metabolism, and involved in metabolic, transport, and
hormone systems. Although fats sometimes are considered a bad and undesirable component
in our body, it plays an important role in energy reserve, protects vital organs, insulation, and
transport soluble vitamins. It is recommended to take fat as about 20-35% of total daily
calories as a gram of fat represents nine calories. On the other hand, a small number of
vitamins and minerals as micronutrients are also in charge of various vital organs and
improve our immunity system (Washington State University, n.d.).
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5.3 Nutritional Analysis
i. Nasi Lemak Gunkan Sushi ii. Beef Rendang Gunkan Sushi
Nutrition Facts Nutrition Facts

Nasi Lemak Gunkan Sushi Beef Rendang Gunkan Sushi
Serving Size: 1 (44 g) Serving Size: 1 (44 g)
Amount Per Serving Amount Per Serving

Calories 87 kcal Calories from fat 48 kcal Calories 88 kcal Calories from fat 73 kcal
% Daily Value * % Daily Value *
Total Fat 5.3 g 9% Total Fat 5.1 g 8%
Saturated Fat 1.8 g 9% Saturated Fat 1.9 g 10%
Trans Fat 0 g Trans Fat 0 g
Polyunsaturated Fat 1 g Polyunsaturated Fat 0.3 g
Monounsaturated fat 2.3 g Monounsaturated fat 2 g
Cholestrol 43.1mg 15% Cholestrol 17.5mg 6%
Sodium 300.5mg 13% Sodium 41.8mg 2%
Potassium 75.4mg 2% Potassium 73mg 2%
Total Carbohydrates 8.1 g 3% Total Carbohydrates 4.5 g 2%
Dietary Fiber 0.5 g 2% Dietary Fiber 0.15 g 0%
Sugars 2.1 g Sugars 0.67 g
Protein 7.8 g Protein 5.6 g
Vitamin A 1.8% Vitamin A 1.1%
Vitamin C 6% Vitamin C 1%
Calcium 7.1% Calcium 0.2%
Iron 3.4% Iron 3.5%
* Percent Daily Values are based on a 2000 calories diet. * Percent Daily Values are based on a 2000 calories diet.
Your daily value may be higher or lower depending on your Your daily value may be higher or lower depending on your
calorie needs. calorie needs.
iii. Salted Egg Ebi Nigiri Sushi iv. Chicken Rice Sushi

Salted Egg Ebi Nigiri Sushi Chicken Rice Sushi
Serving Size: 1 (43 g) Serving Size: 1 (49 g)

Total Fat 2.1 g 4% Total Fat 2.6 g 4%
Saturated Fat 0.5 g 3% Saturated Fat 1.2 g 6%
Trans Fat 0.2 g 1% Trans Fat 0 g
Polyunsaturated Fat 0.5 g Polyunsaturated Fat 0.9 g
Monounsaturated fat 0.8 g Monounsaturated fat 0.9 g
Sodium 308.3mg 13% Sodium 567.8mg 24%
Potassium 50.2mg 1% Potassium 90mg 2%
Dietary Fiber 0 g 0% Dietary Fiber 0.1 g 0%
Sugars 1 g Sugars 0.9 g
Vitamin A 2.6% Vitamin A 1.4%
Vitamin C 0% Vitamin C 2%
Iron 1.6% Iron 1.9%
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v. Pulut Tai Tai with Kaya Jam vi. Matcha Lemonade

Pulut Tai Tai with Kaya Jam Matcha Lemonade
Serving Size: 1 (36 g) Serving Size: 1 (300 ml)
Calories 49 kcal Calories 60 kcal Calories from fat 2 kcal

Calories from fat 18 kcal
% Daily Value *
% Daily Value *
Total Fat 0.2 g 0%
Total Fat 1.9 g 3%
Saturated Fat 0 g 0%
Saturated Fat 1.6 g 8%
Trans Fat 0 g
Trans Fat 0 g
Polyunsaturated Fat 0 g
Polyunsaturated Fat 0 g
Monounsaturated fat 0 g
Monounsaturated fat 0.1 g
Cholestrol 0mg 0%
Cholestrol 10.2mg 4%
Sodium 1.5mg 0%
Sodium 172.2mg 8% Potassium 94.4mg 2%
Potassium 20.9mg 0% Total Carbohydrates 16.9 g 6%
Total Carbohydrates 7.1 g 3% Dietary Fiber 1.3 g 6%
Dietary Fiber 0.2 g 0% Sugars 12.8 g
Sugars 1.6 g Protein 0.6 g
Protein 0.8 g
Vitamin A 0%
Vitamin A 0.3% Vitamin C 57%
Vitamin C 0% Calcium 0.9%
Calcium 0.3% Iron 1.8%
Iron 1.7% Caffeine 0.3mg
vii. Coconut Shake viii. Oishi Lokal Set

Coconut Shake Oishi Lokal Set
Serving Size: 1 (300 ml) Serving Size: 1 (216 g)

Total Fat 26.3 g 40% Total Fat 17 g 27%
Saturated Fat 20 g 100% Saturated Fat 79 g 395%
Trans Fat 0 g Trans Fat 0.2 g 1%
Polyunsaturated Fat 0.7 g Polyunsaturated Fat 2.7 g
Monounsaturated fat 4.1 g Monounsaturated fat 6.1 g
Sodium 136mg 6% Sodium 1390.6mg 58%
Potassium 696.3mg 15% Potassium 309.5mg 7%
Dietary Fiber 5.2 g 21% Dietary Fiber 0.95 g 4%
Sugars 36.3 g Sugars 6.27 g
Vitamin A 2% Vitamin A 7.2%
Vitamin C 9% Vitamin C 9.2%
Iron 9.3% Iron 12.1%
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ix. Sugoi Party Set
Nutrition Facts
Sugoi Party Set
Serving Size: 2 (432 g ; 600 ml)
Amount Per 2 Serving

Calories 1221 kcal Calories from fat 603 kcal
% Daily Value *
Total Fat 60.5 g 93%
Saturated Fat 178 g 890%
Trans Fat 0.4 g 1%
Polyunsaturated Fat 6.1 g
Monounsaturated fat 16.3 g
Cholestrol 434mg 145%
Sodium 2918.7mg 122%
Potassium 1408.7mg 30%
Total Carbohydrates 120.4 g 41%
Dietary Fiber 8.4 g 34%
Sugars 61.64 g
Protein 34.4 g
Vitamin A 16.7%
Vitamin C 83.9%
Calcium 34.6%
Iron 35.3%
Caffeine 0.3mg
* Percent Daily Values are based on a 2000 calories diet.

Your daily value may be higher or lower depending on your
calorie needs.
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5.4 Nutritional Implication on Jap-Lokal Menu
The average calories in Jap-Lokal’s single sushi is 80 kcal, suitable to be consumed as a
snack or an after-meal dish. According to Racco (2017), an individual’s calorie intake should
be around 500-700 calories for lunch and dinner, and around 75-150 kcal for tea time and
snack. Thus, Jap-Lokal wise up on this daily allowance and designed the set menu which
consists of approximately 600 kcal per serving and perfectly suits the lunch calorie’s intake
requirement in practising a normal healthy lifestyle.
All of our sushi items were served with a complete set of macronutrients and micronutrients,
including carbohydrates, dietary fibre, sugars, saturated fat, polyunsaturated fat,
monounsaturated fat, trans fat, cholesterol, sodium, potassium, protein, Vitamin A, Vitamin
C, calcium, iron, and caffeine, which is counted based on the proper nutritional methods and
presented in nutritional facts. According to our nutritional facts, the number of
macronutrients and micronutrients per serving correspond with the daily value percentage
with a 2000 calories diet. Hence, those amounts are still able to be fit on anybody who
practices either the cutting calories diet or the bulking calories diet.
Moreover, Jap-Lokal’s menu consists of moderate amounts of sodium that do not exceed the
maximum level of sodium intake. The World Health Organization (WHO) recommends that
adults best to consume salt in less than 5 grams or just slightly under a teaspoon per day
(WHO, 2020). Same goes to the sugar, Jap-Lokal takes care and gives a full concern on the
maximum amounts of sugar daily intake. All of our food and beverages products are made
with the standard level of sugar concentration and intake per day, which is about 25 to 36
grams a day or about 100 to 150 calories per day (American Heart Association, n.d.).
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6.0 Menu Style
Image 1: Menu design of Jap-Lokal
Jap-Lokal’s menu is a combination of two styles, the à la carte menu and fixed combo. À la
carte is a menu type having a variety of courses that are individually priced while the fixed
combo is where the food establishment offers a predefined group of items. In Jap-Lokal’s
case where we serve Malaysian-influenced sushi, customers can choose to mix and match our
à la carte sushi or choose our sushi combinations with drinks.
To be more specific, our à la carte menu consists of Nasi Lemak Gunkan Sushi, Beef
Rendang Gunkan Sushi, Salted Egg Ebi Nigiri Sushi, Chicken Rice Sushi, Pulut Tai Tai with
Kaya Jam, Coconut Shake and Matcha Lemonade. As for our fixed combo, we have the Oishi
Lokal set, which consists of each of the à la carte sushis and a Sugoi Party set, which consists
of two of each à la carte sushis, a cup of Coconut Shake and Matcha Lemonade. With our
menu, customers are offered the flexibility to choose from the à la carte items and value when
they purchase our bundle items.
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As established in the proposal, our food business utilizes the on-the-go concept due to the
ongoing pandemic. With that in mind, our menu offerings are quick and easy, with ample
variety, suitable for lunch times. In addition, our menu is designed with an easy-to-read style
that includes pictures of our food, thus making it simple and straightforward for our
customers. Above all else, our menu is printed on A5 flyers and posted on our social media
account, to further spread awareness and information about our food truck.
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7.0 Standardized Recipe
7.1 Nasi Lemak Gunkan Sushi
FICHE TECHNIQUE
Menu: Nasi Lemak Gunkan Sushi 40 servings
Description: Infused coconut milk in japanese rice wrapped with gunkan sushi style and topped with authentic local condiments
Applied Techniques:
> saute
> frying
Preparation time: 30 minutes

Cooking time: 60 minutes
Method Ingredients Unit 1 2 3 4 Cost (RM)
1) Preparation of Rice Sushi Rice Price/ unit T. Price
> Wash the rice with water and drain Dry Ingredients
the water a few times, until the color Rice kg 0.104 26.00/10kg 0.2704
of the water has become clear. Japanese rice kg 0.104 7.00/kg 0.728
> Drain the rice in a colander. Salt kg 0.012 0.62/0.45kg 0.0165
> In a blender, add water, coconut
milks, garlic, red onion and salt. Spices
> Blend the ingredients until fine Lemongrass nos 1 3.90/bdl(30 nos) 0.13
Garlic kg 0.01 8.00/kg 0.08
2) Cooking of Nasi lemak Red onion kg 0.01 3.30/kg 0.033
> Transfer the rice to a rice cooker Pandan Leaves bundle 0.2 3.50/bdl 0.7
and add the ingredients paste
> Make the pandan leaves into knot Liquids
> Bashed the lemongrass Coconut Milk L 0.2 10.00/pkt 2
> Add the pandan leaves and Water L 0.25
lemongrass. Stir and cook the rice.
Condiments
3) Cooking of Condiments Dairy Product
> Stir-fry the groundnuts until the Quail Egg nos 20 0.2/nos 4
color darkens slightly.
> Deep-fried the anchovies until Dry Ingredients
crispy. Groundnuts (Kacang tanah) kg 0.16 6.00/kg 0.96
> Boiled the quail egg Anchovies (ikan bilis) kg 0.12 38.00/kg 4.56
> Cut the half boiled egg into two.
> Using a peeler, peel the zuchini Vegetables
lengthwise into long, thin strips. Zuchini kg 0.1 8.60/kg 0.86
4) Cooking of Sambal Sambal

> Soak the dried shrimps with water Vegetables
for 20 minutes. Red Onions kg 0.03 3.30/kg 0.099
> Blend the onions, garlic, red chilies, Garlic kg 0.018 8.00/kg 0.144
belacan, dried shrimp, palmsugar, salt Red Chilies kg 0.05 9.50/kg 0.475
and chicken stock with sufficient oil. Lemongrass nos 1 3.90/bdl(30 nos) 0.13
> Soak the tamarind with warm water
to get the juice Dry Ingredients
> Saute the paste for a while Cooking oil L 0.02 80.00/17kg 0.094
> Bashed the lemongrass Belacan kg 0.075 3.50/ 450 gr 0.5833
> Add tamarind juice, palm sugar, and Dried shrimp (udang kering) kg 0.015 40.00/kg 0.6
lemongrass. Palm Sugar kg 0.04 4.00/kg 0.16
> Cook until it caramelized Tamarind kg 0.0084 5.00/kg 0.042
Salt kg 0.001 0.62/0.450 0.0014
5) Assembling The Nasi Lemak Chicken stock kg 0.001 15.00/1.5 kg 0.01
Gunkan Sushi
> Once rice has cooled, use your
hands to mould about 15 grams of
rice into a rectangular log.
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> Press the rice together firmly so that
it will stick together. Repeat for the
rest of the rice.
> Wrap the zuchini strip around the
rice sushi.
> Glaze the sambal on top of the rice
> Add and arrange all condiments of
top
Total Cost per 40 servings 16.677

Total Cost per 1 serving 0.4169
Hidden Cost per 1 serving (5%) 0.0208
Total Cost per serving 0.44
Packaging cost per unit 0.03
Total variable cost per unit 0.47
Profit Margin per unit 1.33
Selling price per unit 1.80
Food cost % 25.99
Breakdown of Fiche Technique (Nasi Lemak Gunkan Sushi)
Total variable cost per unit: RM0.47

Profit margin per unit: RM1.33
Selling price per serving: RM1.80
Food cost percentage: 25.99%
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7.2 Beef Rendang Gunkan Sushi
FICHE TECHNIQUE
Menu: Beef Rendang Gunkan Sushi 40 servings
Description: Japanese rice wrapped in gunkan sushi style and topped with beef rendang
Applied Techniques:
> saute
> stewing

> Drain the rice in a colander. Salt kg 0.006 0.62/0.45kg 0.0083
2) Cooking of Rice Liquids

> Transfer the rice to a rice cooker Water L 0.45
and add the water
> Cook the rice Condiments
Butchery
3) Cooking of Condiments Beef Topside kg 0.8 17.00/kg 13.6
> Cut the beef topside into small cube,
and set aside Dry Ingredients
> Heat the oil in the stew pot Rendang Paste Kg 0.144 15.00/pkt (180gr) 2.16
> Add the rendang paste Cooking oil L 0.01 80.00/17kg 0.047
> Saute the rendang paste in a
medium heat until fragrant Vegetables
> Add the water and stir well Zuchini kg 0.1 8.60/kg 0.86
> Add the cube beef Spring onion kg 0.1 9.00/kg 0.9
> Stew until tender and gravy thicken
Liquids
4) Assembling The Rendang Water L 0.3
Gunkan Sushi
> Using a peeler, peel the zuchini
lengthwise into long, thin strips.
rest of the rice.
rice sushi.
> Add a tablespoon of rendang beef
on top of the sushi rice
> Cut the spring onions into sections
and slice then lengthwise very thinly.
> Place in the bowl of iced water and
swirl it around to make sure they are
evenly submerged.
> Garnish on top of rendang sushi

Selling price per serving 2.00
Food cost % 25.88
17
Breakdown of Fiche Technique (Beef Rendang Gunkan Sushi)

18
7.3 Salted Egg Ebi Nigiri Sushi
FICHE TECHNIQUE
Menu: Salted Egg Ebi Nigiri Sushi 40 servings
Description: Ebi nigiri sushi glazed with salted egg paste
Applied Techniques:
> saute
> poaching
> blanching
> Drain the rice in a colander.
Liquids
2) Cooking of Rice Water L 0.45
> Transfer the rice to a rice cooker
and add the water Salted Egg Paste
> Cook the rice Dry Ingredients
Margarine kg 0.042 9.00/kg 0.378
3) Cooking of Condiments Chicken stock kg 0.006 15.00/1.5 kg 0.06
> Fill a saucepan with water and bring Sugar Kg 0.012 152.50/50kg 0.0366
to a boil.
> Fill a bowl halfway with ice and top Vegetables
up with cold water. Curry Leaf bundle 0.3 1.50/bundle 0.45
>Meanwhile, using your fingertips, Garlic kg 0.008 8.00/kg 0.064
hold the prawn in your guide hand
with the tail facing away from you and Dairy Products
legs facing up. Salted Egg Nos 3 1.20/Nos 3.6
> Slowly insert a skewer beneath the
shell on the belly side, being careful Condiments
not to pierce the flesh. Set aside. Seafood
Repeat with remaining prawn. Vannamei Prawn (40 pcs/kg) kg 1 28.00/kg 28
> Place prepared prawn in the boiling
water and boil for 2 to 3 minutes, until
prawn are pink.
> Using a slotted spoon, transfer
cooked prawn to prepared ice bath
for blanching and let sit until cool
enough to handle.
> Carefully remove skewers from
cooked prawn.
> Hold the prawn with the tail and legs
facing up. Drag the thumb down the
length of the belly from tail to head to
remove the legs.
> Holding the prawn by the tail, peel
off the shell in one piece, leaving the
tail in place.
> Lay prawn on cutting board with the
belly up and tail facing away from you.
Using your guide hand, pinch prawn by
the head end to hold it.
> Using the tip of the knife, cut down
from head to tail through the flesh to
the intestine, being careful not to
pierce it.
19
> Flip over the prawn and place on
cutting board so back is up and tail is
facing your knife hand.
> Trim off the end of the tail so that it
has a flat, even appearance (you may
want to steady the prawn with your
guide hand while doing this).
> Open up the prawn like a book and
lay it flat, cut side down, on the
cutting board. The prawn is now
butterflied and ready to use.
4) Cooking of Salted Egg Glazing

> Steam the yolks over high heat for
10 minutes until cooked through, then
blend them with a bit of water.
> In a frying pan, melt the butter over
very low heat. Saute the garlic and
add the salted egg to the butter and
cook until it starts to foam up.
> Stir in the curry leaves and all
seasoning
5) Assembling The Salted Egg Ebi

Nigiri Sushi
> Using a peeler, peel the cucumber
rest of the rice.
> Put the prawn on the top of the
sushi rice
> Glaze the prawn with salted egg
paste for 2 to 3 times

Food cost % 28.49
Breakdown of Fiche Technique (Salted Egg Ebi Nigiri Sushi)

20
7.4 Chicken Rice Sushi
FICHE TECHNIQUE
Menu: Chicken Rice Sushi 40 servings
Description: Hainan rice in nigiri sushi style with glazed poached chicken
Applied Techniques:
> poaching
> blanching

1) Cooking of Condiments Sushi Rice Price/ unit T. Price
> In a large stock pot, bring water to a Dry Ingredients
boil over high heat then reduce to low Rice kg 0.104 26.00/10kg 0.2704
heat to maintain a simmer. Japanese rice kg 0.104 7.00/kg 0.728
> Add chicken breast into pot and
cook for about 20 minutes until just Liquids
fully cooked, with an internal Chicken broth L 0.45
temperature of the chicken reaches
> Once fully cooked, remove the pot Chicken Rice Paste
from heat Dry Ingredients
> Remove the chicken from the pot Sesame oil L 0.03 12.50/630 ml 0.5952
and continue for blanching by Salt kg 0.003 0.62/0.450 0.0041
transfering to an ice bath for 5 Chicken stock kg 0.003 15.00/1.5 kg 0.03
minutes to stop the cooking process.
> Reserve the poaching liquid for Vegetables
cooking the rice Garlic kg 0.008 8.00/kg 0.064
> After it’s cooled, pat the chicken dry Ginger kg 0.003 9.00/kg 0.027
with paper towels
Condiments
2) Preparation of Rice Butchery
> Wash the rice with water and drain Chicken breast kg 1 11.50/kg 11.5
the water a few times, until the color
of the water has become clear. Vegetables
> Drain the rice in a colander. Spring onion kg 0.05 9.00/kg 0.45
> In a blender, add sesame oil, garlic, Zuchini kg 0.05 8.60/kg 0.43
ginger, salt, chicken broth and chicken
stock Liquids
> Blend the ingredients until fine Water L 0.3
3) Cooking of Hainan Rice Soy Sauce

> Transfer the rice to a rice cooker Dry Ingredients
and add the ingredients paste Sesame Oil L 0.028 12.50/630 ml 0.5556
> Stir and cook the rice. Dark Soy Sauce kg 0.03 14.00/3kg 0.1401
Light Soy Sauce kg 0.01 14.00/3kg 0.0467
4) Cooking of Soy sauce Oyster Sauce kg 0.01 7.50/2.2 kg 0.0341
> Saute garlic and ginger with sesame Sugar kg 0.008 152.50/50kg 0.0244
oil until fragrant and turns golden
brown, set aside Vegetables
> In a small bowl, combine and stir the Garlic kg 0.008 8.00/kg 0.024
saute garlic and ginger with the oyster Ginger kg 0.003 9.00/kg 0.027
sauce, dark soy sauce, light soy sauce,
and sugar. Chili Sauce
Dry Ingredients
5) Cooking of Chili sauce Sriracha Sauce L 0.015 15.00/L 0.225
> Combine the sriracha sauce, sugar Sugar Kg 0.01 152.50/50kg 0.0305
and lemon juice in a small bowl and
stir to incorporate. Liquids
Lemon juice L 0.008 13.00/L 0.104
21
6) Assembling The Hainanese
Chicken Nigiri Sushi
> Using a peeler, peel the zuchini
rest of the rice.
> Put the chicken on the top of the
sushi rice
> Glaze the chicken with soy sauce
mixture for 3 times
chicken rice sushi.
> Put the chili sauce on top of the chick
> Cut the spring onions into sections
and slice then lengthwise very thinly.
> Place in the bowl of iced water and
swirl it around to make sure they are
evenly submerged.
> Garnish on top of chicken rice sushi

Food cost % 21.59
Breakdown of Fiche Technique (Chicken Rice Sushi)

22
7.5 Pulut Tai Tai with Kaya Jam
Menu: Pulut Tai Tai with Kaya Jam 40 servings
Description: Pressed infused butterfly pea glutinous rice cake with kaya jam
Applied Techniques:
> boiling

Soaking Time: 4 hours
Sushi Rice Price/ unit T. Price
1) Preparation of Blue Tea Extract Dry Ingredients
> Boil the flowers in 250 ml of water Beras Pulut/ Glutinous rice kg 0.4 8.50/kg 3.4
> Turn off the heat and then let the Salt Kg 0.006 0.62/0.45kg 0.0165
flowers steep for 10 minutes Sugar Kg 0.012 152.50/50kg 0.0366
> Strain the juice and discard the
flower. Set aside to let it cools down Liquids
Coconut Milk L 0.2 10.00/L 2
2) Preparation of Glutinous Rice Water L 0.15
> Get about 130 grams of the
glutinous rice and soak this portion Vegetables
with the butterfly pea flower juice in a Pandan Leaves Bundle 0.5 3.50/bdl 1.75
bowl.
> Soak the rest of the 270 grams of Blue Pea Flower Extract
the rice in water Dry Ingredients
> Soak them for at least 4 hours or Butterfly pea flowers Nos 40 0.85/50 nos 0.68
overnight
> After soaking, drain off the soaking Liquids
liquid Water L 0.25
3) Cooking of Glutinous Rice Condiments

> Mix coconut milk with water, salt, Dry Ingredients
and sugar. Stir to mix. Kaya Jam kg 0.2 7.50/kg 1.5
> Place the soaked rice in a steaming
dish
> Pour the coconut milk mixture into
the rice and stir to mix.
> Put the knotted pandan leaves and
kinda push them into the rice for
maximum flavor.
> Steam over high heat for 25-30
minutes on the stove.
4) Assembling the pulut tai tai

with kaya jam
> Once the rice is done cooking, fluff it
with a fork or rice paddle
> Transfer the rice to a pan lined with
parchment paper
> Really press down on the rice to
make sure it is packed down.
> Let the pressed rice cake cools
down at room temperature for at
least 4 hours before cutting.
> Cut the cake into the 20 grams sizes
> Adorn the cake with kaya jam on

Food cost % 18.42
23
Breakdown of Fiche Technique (Pulut Tai Tai with Kaya Jam)

Profit Margin per unit: RM1.22
7.6 Coconut Shake

Menu: Coconut Shake 3 servings
Description: Blended coconut with ice cream, served with nata de coco
Applied Techniques:
> shake

1) Preparation of Coconut Shake Coconut shake Price/ unit T. Price
Fruits
> Combine coconut meat, coconut
Coconut (kelapa muda) Nos 1 2.50/nos 2.5
water, condensed milk, and ice cubes
> Blend all ingredients until crushed Dry Ingredients
and well blended Condensed milk L 0.066 2.30/500 gr 0.3036
Nata de Coco L 0.15 5.00/1.5kg 0.495
> Prepare a glass, put the nata de coco
and pour the coconut water mixture. Frozen Items
Vanilla ice cream L 0.2 8.00/1.5L 1.0667
> Place the ice cream on top and Ice Nos 0.015
serve

Food cost % 25.80
Breakdown of Fiche Technique (Coconut Shake)

24
7.7 Matcha Lemonade
FICHE TECHNIQUE
Menu: Matcha Lemonade 2 servings
Description: Refreshing matcha with freshly pressed lemonade and honey
Applied Techniques:
> Boiling

1) Preparation of Matcha Matcha Lemonade Price/ unit T. Price
Lemonade Dry Ingredients
Matcha powder kg 0.005 19.00/300g 0.3167
> Add the boiling water to a small
Honey kg 0.022 16.00/kg 0.352
bowl and sift the matcha powder
Sugar kg 0.004 152.50/50kg 0.0122
over the water. Mix well until a thick
paste forms and the matcha disolves.
Fruits
Set aside and allow to cool.
Lemon Nos 1 1.70/nos 0.102
>Add the cold water, lemon juice and
honey to a pitcher and stir well to Liquids
combine. Pour in the matcha mixture Boiling water L 0.03
and stir. Cold water L 0.48
> Fill two large glasses about halfway Lemon juice L 0.06 13.00/L 0.78
with ice and pour the matcha Ice kg 0.004
lemonade over the ice.
> Slice lemon and put them into
garnish
> Serve fresh

Food cost % 24.01
Breakdown of Fiche Technique (Matcha Lemonade)

25
7.8 Oishi Local Set
FICHE TECHNIQUE
Menu: Oishi Lokal Set 1 serving
Description: Sushi set consist of nasi lemak gunkan sushi, rendang sushi, chicken rice sushi,
Preparation Time: 5 minutes ebi salted egg nigiri sushi, and pulut tai tai, one respectively
Method Sushi Ingredients Unit QTY Cost (RM)

1) Serving sushi set Nasi lemak gunkan sushi Nos 1 0.47/nos 0.47
Beef rendang gunkan sushi Nos 1 0.52/nos 0.52
> Arrange the sushi set consist of one
Chicken rice sushi Nos 1 0.91/nos 0.91
type of sushi on the packaging Ebi salted egg nigiri sushi Nos 1 0.43/nos 0.43
Pulut Tai Tai Nos 1 0.28/nos 0.28

Food cost % 22.84
Breakdown of Fiche Technique (Oishi Lokal Set)

26
7.9 Sugoi Party Set
FICHE TECHNIQUE
Menu: Sugoi Party Set 1 serving
Sushi set consist of nasi lemak gunkan sushi, rendang sushi, chicken rice sushi, ebi salted
Description:
egg nigiri sushi, and pulut tai tai, two respectively, with a glass of matcha
Preparation Time: 8 minutes lemonade and a glass of coconut shake
Method Sushi Ingredients Unit QTY Cost (RM)

1) Serving sushi set Nasi lemak gunkan sushi Nos 2 0.47/nos 0.94
Beef rendang gunkan sushi Nos 2 0.52/nos 1.04
> Arrange the sushi set consist of one
Chicken rice sushi Nos 2 0.91/nos 1.82
type of sushi on the packaging Ebi salted egg nigiri sushi Nos 2 0.43/nos 0.86
2) Serve the beverage Pulut Tai Tai Nos 2 0.28/nos 0.56
> Serve both dinks in a plastic cup and Matcha Lemonade Nos 1 0.84/nos 0.84
seal them Coconut Shake Nos 1 1.55/nos 1.55

Party Set discount (10%) 0.79905
Total variable cost per serving 7.19
Food cost % 23.97
Breakdown of Fiche Technique (Sugoi Party Set)

27
8.0 Yield Test
Nasi Lemak Gunkan Sushi

Recipe Quantity Cost
Ingredients Total Edible Cost (RM)
Unit APQ (per unit) EPQ(per unit) Trim (per unit) APC/Unit (RM) Yield % EPC/Unit (RM)
Rice kg 0.104 0.099 0.005 RM 2.60 95.19 RM 2.73 RM 0.27
Japanese rice kg 0.104 0.099 0.005 RM 7.00 95.19 RM 7.35 RM 0.73
Salt kg 0.013 0.013 0 RM 1.38 100 RM 1.38 RM 0.02
Lemongrass nos 2 1.8 0.2 RM 0.13 90 RM 0.14 RM 0.26
Garlic kg 0.028 0.026 0.002 RM 8.00 92.86 RM 8.62 RM 0.22
Red onion kg 0.11 0.095 0.015 RM 3.30 86.36 RM 3.82 RM 0.36
Pandan Leaves bundle 0.2 0.195 0.005 RM 3.50 97.5 RM 3.59 RM 0.70
Coconut Milk L 0.2 0.2 0 RM 10.00 100 RM 10.00 RM 2.00
Quail Egg nos 20 20 0 RM 0.20 100 RM 0.20 RM 4.00
Groundnuts (Kacang tanah) kg 0.16 0.16 0 RM 6.00 100 RM 6.00 RM 0.96
Anchovies (ikan bilis) kg 0.12 0.12 0 RM 38.00 100 RM 38.00 RM 4.56
Zuchini kg 0.1 0.09 0.01 RM 8.60 90 RM 9.56 RM 0.86
Red Chilies kg 0.05 0.046 0.004 RM 9.50 92 RM 10.33 RM 0.48
Cooking oil L 0.02 0.02 0 RM 4.70 100 RM 4.70 RM 0.09
Belacan kg 0.075 0.075 0 RM 7.78 100 RM 7.78 RM 0.58
Dried shrimp (udang kering) kg 0.015 0.015 0 RM 40.00 100 RM 40.00 RM 0.60
Palm Sugar kg 0.04 0.04 0 RM 4.00 100 RM 4.00 RM 0.16
Tamarind kg 0.0084 0.0044 0.004 RM 5.00 52.38 RM 9.55 RM 0.04
Chicken stock kg 0.001 0.001 0 RM 10.00 100 RM 10.00 RM 0.01
RM 16.91
Beef Rendang Gunkan Sushi

Rice kg 0.104 0.099 0.005 RM 2.60 95.19 RM 2.73 RM 0.27
Salt kg 0.006 0.006 0 RM 1.38 100 RM 1.38 RM 0.01
Beef Topside kg 0.8 0.79 0.01 RM 17.00 98.75 RM 17.22 RM 13.60
Rendang Paste Kg 0.144 0.144 0 RM 15.00 100 RM 15.00 RM 2.16
Cooking oil L 0.01 0.01 0 RM 4.70 100 RM 4.70 RM 0.05
Spring onion kg 0.1 0.098 0.002 RM 9.00 98 RM 9.18 RM 0.90
RM 18.57
Salted Egg Ebi Nigiri Sushi

Rice kg 0.104 0.099 0.005 RM 2.60 95.19 RM 2.73 RM 0.27
Margarine kg 0.042 0.042 0 RM 9.00 100 RM 9.00 RM 0.38
Chicken Stock kg 0.006 0.006 0 RM 10.00 100 RM 10.00 RM 0.06
Sugar kg 0.012 0.012 0 RM 3.05 100 RM 3.05 RM 0.04
Curry Leaf bundle 0.3 0.298 0.002 RM 1.50 99.33 RM 1.51 RM 0.45
Garlic kg 0.008 0.006 0.002 RM 8.00 75 RM 10.67 RM 0.06
Salted Egg nos 3 3 0 RM 1.20 100 RM 1.20 RM 3.60
Vannamei Prawn kg 1 0.995 0.005 RM 28.00 99.5 RM 28.14 RM 28.00
RM 33.59
28
Chicken Rice Sushi
Rice kg 0.104 0.099 0.005 RM 2.60 95.19 RM 2.73 RM 0.27
Sesame oil L 0.058 0.058 0 RM 19.84 100 RM 19.84 RM 1.15
Salt kg 0.003 0.003 0 RM 1.38 100 RM 1.38 RM 0.00
Chicken stock kg 0.003 0.003 0 RM 10.00 100 RM 10.00 RM 0.03
Garlic kg 0.016 0.014 0.002 RM 8.00 87.5 RM 9.14 RM 0.13
Ginger kg 0.006 0.005 0.001 RM 9.00 83.33 RM 10.80 RM 0.05
Chicken breast kg 1 0.995 0.005 RM 11.50 99.5 RM 11.56 RM 11.50
Spring Onion kg 0.05 0.048 0.002 RM 9.00 96 RM 9.38 RM 0.45
Dark soy sauce kg 0.03 0.03 0 RM 4.67 100 RM 4.67 RM 0.14
Light Soy sauce kg 0.01 0.01 0 RM 4.67 100 RM 4.67 RM 0.05
Oyster Soy sauce kg 0.01 0.01 0 RM 3.40 100 RM 3.40 RM 0.03
Sugar kg 0.018 0.018 0 RM 3.05 100 RM 3.05 RM 0.05
Sriracha sauce L 0.015 0.015 0 RM 15.00 100 RM 15.00 RM 0.23
Lemon juice L 0.008 0.008 0 RM 13.00 100 RM 13.00 RM 0.10
RM 15.35
Pulut Tai Tai

Beras Pulut / Glutinous Rice kg 0.4 0.39 0.01 RM 8.50 97.5 RM 8.72 RM 3.40
Salt kg 0.006 0.006 0 RM 1.38 100 RM 1.38 RM 0.01
Sugar kg 0.012 0.012 0 RM 3.05 100 RM 3.05 RM 0.04
Coconut Milk L 0.2 0.2 0 RM 10.00 100 RM 10.00 RM 2.00
Pandan Leaves bundle 0.5 0.495 0.005 RM 3.50 99 RM 3.54 RM 1.75
Butterfly Pea Flowers Nos 40 40 0 RM 0.02 100 RM 0.02 RM 0.68
Kaya Jam kg 0.2 0.2 0 RM 7.50 100 RM 7.50 RM 1.50
RM 9.37
Matcha Lemonade
Matcha powder kg 0.005 0.005 0 RM 63.33 100 RM 63.33 RM 0.32
Honey kg 0.022 0.022 0 RM 16.00 100 RM 16.00 RM 0.35
Sugar kg 0.004 0.004 0 RM 3.04 100 RM 3.04 RM 0.01
Lemon Nos 1 0.985 0.015 RM 1.70 98.5 RM 1.73 RM 1.70
RM 3.16
Coconut Shake
Coconut (kelapa muda) Nos 1 1 0 RM 2.50 100 RM 2.50 RM 2.50
Condensed milk L 0.066 0.056 0.01 RM 4.60 84.85 RM 5.42 RM 0.30
Nata de coco kg 0.15 0.09 0.06 RM 3.33 60 RM 5.55 RM 0.50
Vanilla ice cream L 0.2 0.185 0.015 RM 5.33 92.5 RM 5.76 RM 1.07
RM 4.37
29
Oishi Lokal Set
Rice kg 0.03 0.028557 0.001443 RM 2.60 95.19 RM 2.73 RM 0.08
Glutinous rice kg 0.025 0.024375 0.000625 RM 8.50 97.5 RM 8.72 RM 0.21
Chicken Breast kg 0.025 0.024875 0.000125 RM 11.50 99.5 RM 11.56 RM 0.29
Vennamei Prawn kg 0.02 0.0199 1E-04 RM 28.00 99.5 RM 28.14 RM 0.56
Coconut milk L 0.01 0.01 0 RM 10.00 100 RM 10.00 RM 0.10
Salted egg nos 0.075 0.075 0 RM 1.20 100 RM 1.20 RM 0.09
Quail egg nos 0.5 0.5 0 RM 0.20 100 RM 0.20 RM 0.10
Groundnut kg 0.004 0.004 0 RM 6.00 100 RM 6.00 RM 0.02
Rendang paste kg 0.003 0.003 0 RM 15.00 100 RM 15.00 RM 0.05
Anchovies kg 0.003 0.003 0 RM 38.00 100 RM 38.00 RM 0.11
Red Chili kg 0.002 0.00184 0.00016 RM 9.50 92 RM 10.33 RM 0.02
Salt kg 0.0016 0.0016 0 RM 1.38 100 RM 1.38 RM 0.002
Cooking Oil L 0.0015 0.0015 0 RM 4.70 100 RM 4.70 RM 0.01
Garlic kg 0.0013 0.00120718 0.00009282 RM 5.00 92.86 RM 5.38 RM 0.01
Sugar kg 0.0013 0.0013 0 RM 3.05 100 RM 3.05 RM 0.004
Dried shrimp kg 0.001 0.001 0 RM 40.00 100 RM 40.00 RM 0.04
Palm sugar kg 0.001 0.001 0 RM 4.00 100 RM 4.00 RM 0.004
Soy sauce kg 0.001 0.001 0 RM 4.67 100 RM 4.67 RM 0.005
Butterfly pea Nos 1 1 0 RM 0.02 100 RM 0.02 RM 0.02
Oyster sauce kg 0.00025 0.00025 0 RM 3.40 100 RM 3.40 RM 0.001
Tamarind kg 0.0002 0.00010476 0.00009524 RM 5.00 52.38 RM 9.55 RM 0.001
Ginger kg 0.0001 0.00008333 0.00001667 RM 9.00 83.33 RM 10.80 RM 0.001
RM 2.44
30
Sugoi Party Set
Rice kg 0.12 0.114228 0.005772 RM 2.60 95.19 RM 2.73 RM 0.31
Japanese Rice kg 0.12 0.114228 0.005772 RM 7.00 95.19 RM 7.35 RM 0.84
Coconut (kelapa muda) Nos 1 1 0 RM 2.50 100 RM 2.50 RM 2.50
Vanilla ice cream L 0.067 0.061975 0.005025 RM 5.33 92.5 RM 5.76 RM 0.36
Nata de coco kg 0.05 0.03 0.02 RM 3.33 60 RM 5.55 RM 0.17
Glutinous rice kg 0.05 0.04875 0.00125 RM 8.50 97.5 RM 8.72 RM 0.43
Chicken Breast kg 0.05 0.04975 0.00025 RM 11.50 99.5 RM 11.56 RM 0.58
Lemon Nos 0.042 0.04137 0.00063 RM 1.70 98.5 RM 1.73 RM 0.07
Vennamei Prawn kg 0.04 0.0398 0.0002 RM 28.00 99.5 RM 28.14 RM 1.12
Condensed milk L 0.022 0.018667 0.003333 RM 4.60 84.85 RM 5.42 RM 0.10
Coconut milk L 0.02 0.02 0 RM 10.00 100 RM 10.00 RM 0.20
Salted egg nos 0.015 0.015 0 RM 1.20 100 RM 1.20 RM 0.02
Honey kg 0.011 0.011 0 RM 16.00 100 RM 16.00 RM 0.18
Quail egg nos 1 1 0 RM 0.20 100 RM 0.20 RM 0.20
Groundnut kg 0.008 0.008 0 RM 6.00 100 RM 6.00 RM 0.05
Rendang paste kg 0.006 0.006 0 RM 15.00 100 RM 15.00 RM 0.09
Anchovies kg 0.006 0.006 0 RM 38.00 100 RM 38.00 RM 0.23
Sugar kg 0.0046 0.0046 0 RM 3.05 100 RM 3.05 RM 0.01
Red Chili kg 0.004 0.00368 0.00032 RM 9.50 92 RM 10.33 RM 0.04
Salt kg 0.0032 0.0032 0 RM 1.38 100 RM 1.38 RM 0.00
Cooking Oil L 0.003 0.003 0 RM 4.70 100 RM 4.70 RM 0.01
Garlic kg 0.0026 0.00241436 0.00018564 RM 5.00 92.86 RM 5.38 RM 0.01
Matcha powder kg 0.0025 0.0025 0 RM 63.33 100 RM 63.33 RM 0.16
Dried shrimp kg 0.002 0.002 0 RM 40.00 100 RM 40.00 RM 0.08
Palm sugar kg 0.002 0.002 0 RM 4.00 100 RM 4.00 RM 0.01
Soy sauce kg 0.002 0.002 0 RM 4.67 100 RM 4.67 RM 0.01
Butterfly pea Nos 2 2 0 RM 0.02 100 RM 0.02 RM 0.03
Oyster sauce kg 0.0005 0.0005 0 RM 3.40 100 RM 3.40 RM 0.002
Tamarind kg 0.0004 0.0004 0 RM 5.00 100 RM 5.00 RM 0.002
Ginger kg 0.0002 0.0002 0 RM 9.00 100 RM 9.00 RM 0.002
RM 9.23
31
9.0 Menu Pricing Strategy
9.1 Cost-plus pricing strategy

Based on our survey, Jap-Lokal has narrowed down our potential customer’s spending habits
and their disposable income for lunch (RM10 - RM25). This aids our business in determining
a profitable menu pricing while providing value to our customers. Therefore, Jap-Lokal has
implemented the cost-plus pricing strategy into the menu offerings. With a food cost
percentage falling between 18% - 30%, Jap-Lokal has a markup of 252% - 436% varying on
the product.
This is an efficient strategy for the business whereby it takes into consideration the fixed
costs and variable costs (varying by the number of units produced per week), and then
multiplying the unit cost by the markup percentage to arrive at the selling cost and the profit
margin of the food product (Carlson, 2021).
Menu Total Cost Profit Selling Food Mark Up

/ Unit Margin Price Cost (%) (%)
(RM) (RM) (RM)
Nasi Lemak Gunkan Sushi 0.47 1.33 1.80 25.99 283
Beef Rendang Gunkan Sushi 0.52 1.48 2.00 25.88 285
Salted Egg Ebi Nigiri Sushi 0.91 2.29 3.20 28.49 252
Chicken Rice Sushi 0.43 1.57 2.00 21.59 365
Pulut Tai Tai with Kaya Jam 0.28 1.22 1.50 18.42 436
Coconut Shake 1.55 4.45 6.00 25.80 287
Matcha Lemonade 0.84 2.66 3.50 24.01 317
Oishi Local Set 2.74 9.26 12.00 22.84 338
Sugoi Party Set 7.19 22.81 30.00 23.97 317
Table 2: A mark up of 252% - 436% varying on product.
32
9.2 Penetration Pricing Strategy
Due to Jap-Lokal being a new entrant in the food truck scene, penetration pricing would be a
suitable strategy to quickly switch customers from competitors and generate significant
demand for our food products. By setting an initially low price to entice customers to
purchase our products, Jap-Lokal’s goal is to get a high acceptance and adoption rate by our
customers, eventually obtaining an increased goodwill and high inventory turnover
(Corporate Finance Institute, n.d.).
The typical price range per sushi is RM1.50 - RM12, whereas sushi sets are above RM15,
depending on the selection. Comparing competitor’s prices per sushi and per set, Jap-Lokal’s
prices are of a lower range. In the case of our simulations, Jap-Lokal has successfully
attracted new customers with our low prices and additional discounts on top of the purchase.
9.3 Bundle Pricing

We applied a product bundle pricing to our menu as well. Jap-Lokal sells several food items
as a package deal and offers it at a lower price than it would cost to purchase the food items
separately. Not only it helps to boost sales, but the strategy also helps to move lower volume
products such as the sushi set meals. Most importantly, bundle pricing helps motivate
purchase as it captures consumer surplus by appealing as a bargain to the customer (Merritt,
2019).
33
PHASE 3: ANALYSIS AND RECOMMENDATION
10.0 Sales History Report
Chart 1: Operation Sales Report
The Chart 1 shows the number of quantities that each menu item had been sold during the 2
weeks of operation. It is only fair and wise to omit the sales quantities of bamboo chopsticks
and plastic bags because Jap-Lokal does not manufacture or produce them. Offhand, we are
able to observe a tie between Nasi Lemak Sushi and Chicken Rice Sushi, followed by Salted
Egg Prawn Shishi and Beef Rendang Sushi.
Table 3: Operation Sales Report
34
The Table 3 displays the selling price, units sold per item, the total revenue of each menu
item and the total revenue accumulated during the business operation. The total revenue of
the entire business is RM2,511.40. It is evident that the menu item which generated the most
number of sales is the Sugoi Party Set bringing in RM660 in revenue.
Average Contribution Margin = 1.93 (Total CM / Total No of Menu Items)

Popularity Index = 6.36 [(100/11)*0.7]
Average Menu Mix % = 7.27 [(100/11)*0.8]
Table 4: Scatter Sheet
The Scatter Sheet helps food businesses to indicate which are the menu items that are popular
and profitable. This aids General Managers to make smarter and more impactful business
strategies and decisions to fully optimise its bottom line. To indicate a high profitability, we
have to take the contribution margin of an item subtract by the average contribution margin.
If the obtained results are positive, this reads the said item is rated as high in profitability.
11.0 Menu Sales Analysis Over All The Days of Practices

It is apparent that Sugoi Party Set has generated the most in revenue of RM660 by selling 22
sets during the business operation according to Chart 1 and Table 3. However, in terms of
profitability and it’s popularity, the Sugoi Party Set has been categorised as “Sleeper”.
Although it has the highest value in the item menu contribution which is 27.26, we saw a
poor popularity performance from the customers. This translates to the Sugoi Party Set is one
of the more profitable menu items from Jap-Lokal but due to its favorability and popularity, it
did not reach optimum sales potential.
35
Moving on, the menu item that was crowned as the “Winner” according to the Scatter Sheet
in Table 3 is Salted Egg Prawn Sushi. With generating a total revenue of RM343, the sushi
has one of the highest popularity indexes. Not to mention that the Salted Egg Prawn Sushi
has a profit margin of 70% due to the cost-plus pricing strategy and the natural cost of the
ingredients. We strongly believed that it is due to our initiative of capturing the market trends
that helped to yield such results. The trend of salted egg yolk has been on the rise and we
have been observing the market movement, even brands like Irwin’s Chips from Singapore
even hopped onto the bandwagon. Ultimately with the aforementioned, it is not by luck that
the Salted Egg Prawn Sushi is the in-house speciality from Jap-Lokal.
36
12.0 Recommendation for Business Improvement
In this section of the report, we will discuss the aspects that will need improvement for our
food business. Firstly, looking at the sales analysis for the past two weeks from Table 4, the
“loser” item is Matcha Lemonade, to curb this issue Jap-Lokals needs to conduct more
promotions in the future to attract more customers to purchase the weaker sales products, or
change the product to cater to the customers’ preferences.
Moving on, we believe the business should invest more in marketing efforts. Apart from the
marketing channels that we use like social media postings and flyer distribution, another way
to attract more customers is to employ key opinion leaders or influencers to promote and try
our offerings. This will boost Jap-Lokal’s brand awareness significantly and compel potential
customers to purchase our products.
Besides that, we believe that Jap-Lokal can further strengthen its positioning by constantly
exploring and innovating new fusion flavours, to expand the menu with more variety. That
being said, the business should brainstorm new ideas to add to the menu, to cater to
customers with different preferences. For example, Jap-Lokal could tap into making vegan
options and market it as a healthier alternative as this will expand the business’ reach into
rarely tapped markets in Malaysia.
In addition, we have received feedback from a potential customer stating that Jap-Lokal’s
food truck is hard to track. Consequently, the business needs to employ a tracking system for
the food truck. As an example, live location tracking could be done on our website to keep
our potential customers informed of our whereabouts. Not only that, the business could
leverage on its social media platform to post its locations as well.
Last but not least, throughout the two weeks of running this business, we have realised the
reviews and feedback play a significant role in the business’ improvement. For this reason,
Jap-Lokal needs to encourage customers to leave reviews, which would give insights into
how we can run the business better. To motivate customers to give their opinions, the staff
needs to be more engaging and strike conversations with our customers.
37
PHASE 4: CONCLUSION
13.0 Overall Learning Outcomes and Experience
13.1 Collective Learning Outcomes

Throughout the entire process of setting up the food truck business to the simulation to
postmortem, teamwork and collaboration were two of the most important qualities required
for Jap-Lokal to run successfully. By leveraging each member’s strengths and speciality,
everyone had been able to take part and integrate into business interest, social obligations,
and cultural diversity, as well as legal, ethical, and professional codes of practices in the
culinary business.
Furthermore, this project had taught Jap-Lokal’s crew on the importance of demonstrating
culinary business and entrepreneurial value, theories and practice to identify food business
opportunities and solve real-life problems. For example, culinary business costs, strategic
planning, and technical culinary preparations were a few of the most sought after skills
needed to build our food business.
Due to the fact that all members came from different majors, we have understood the
professional practice required in the food business management scene through Jap-Lokal.
Managing Jap-Lokal had encouraged us to develop thinking and troubleshooting skills from
multiple challenges faced during the simulation. With constant reflection and problem-
solving sessions, different departments of the business had analysed the problems at hand to
arrive at effective solutions. All in all, our team demonstrated qualities of being proactive,
resourceful and prudent in assuming risks as a result of being a part of Jap-Lokal.
13.2 Experience in Operating a Food Business

We have recognized the importance of conducting market research and understanding
consumer behaviour (lifestyles, food preferences, buying behaviour, and eating habits) in
order to establish the core of Jap-Lokal. We truly believe in serving our customers with
offerings that are familiar (local favourites) yet with a creative touch. Our team has also taken
a strategic approach to designing Jap-Lokal by establishing diverse marketing strategies and
approach challenges with an entrepreneur mindset in order to improve our food business.
38
The Jap-Lokal team had learnt how to utilize and embrace fundamental technical elements of
operating a food business, such as yield tests, product pricing, sales forecasting and
standardised recipes. Although there were challenges along the way, trial and errors were
what we needed to improve and build a better food truck business. As Jap-Lokal is still
starting out with zero experience, all of us are aware of the instability of operating a business
before bearing the fruits of our labour.
14.0 Recommendation for Improvement for Project

In terms of internal group synergy, it was difficult to get everyone in the team to be on the
same track as we were only able to communicate and discuss Jap-Lokal’s entire operation
through virtual online sessions. Meanwhile, in a team of 8, some of the members might be
less productive than the others, in which it is recommended to have smaller groups in future
operations. With this, everyone would have the opportunity to contribute and productivity
could be enhanced in a smaller setting.
Due to the effects of the pandemic, our team missed out on the opportunity for Jap-Lokal to
get into practical production and yield real results from the actual operation. Given that a
food business is hands-on, the process of building and designing Jap-Lokal is a learning
curve. However, with prior simulative experience, our team believes that Jap-Lokal will act
as a stepping stone to real-life food business operations in the future. Not only that, Jap-Lokal
was not able to elaborate further on simulation due to the short semester. Unfortunately, it is
unrealistic to run a food business successfully in a 2-week duration. On the brighter side, this
module has provided us with the tools and experience to create a bigger scale operation if
needed in future circumstances.
39
15.0 REFERENCES
American Heart Association. (n.d.). How much sugar is too much. Retrieved from:
https://www.heart.org/en/healthy-living/healthy-eating/eat-smart/sugar/how-much-sugar-is-to
o-much.
Baltschun, Y. (2020). I Hate Diet. PT Ananas Mahartha Indonesia.
Carlson, R. (2021). Defining and Calculating Cost-Plus Pricing. The Balance Small Business.
Retrieved from: https://www.thebalancesmb.com/cost-plus-pricing-393274.
Chee, J. (2018). Malaysia introduced Sales and Service Tax (SST): What You Need to Know.
TMF Group. Retrieved from:
https://www.tmf-group.com/en/news-insights/articles/2018/december/malaysia-introduces-sst
/#:~:text=The%20SST%20threshold%20for%20operators,to%20a%20RM1%2C500%2C000
%20threshold.
Corporate Finance Institute. (n.d.) Penetration Pricing. Retrieved from:

https://corporatefinanceinstitute.com/resources/knowledge/strategy/penetration-pricing/.
Fletcher, J. (2019). A Guide to Eating a Balanced Diet. Medical News Today. Retrieved
from: https://www.medicalnewstoday.com/articles/324093.
Jiang, S. (2020). Malaysia Food Additive Legislative Framework. Chem Linked. Retrieved
from: https://food.chemlinked.com/foodpedia/malaysia-food-additive-legislative-framework.
Koya, Z. (2020). Conditional MCO: Dine-in at restaurants allowed but with conditions, says
PM. The Star Online. Retrieved from:
https://www.thestar.com.my/news/nation/2020/05/01/conditional-mco-dine-in-at-restaurants-
allowed-but-with-conditions-says-pm.
Krans, B. (2020). Balanced Diet. Healthline. Retrieved from:

https://www.healthline.com/health/balanced-diet.
Merritt, C. (2019). What is the Relationship Between the Law of Diminishing Marginal
Utility & Consumer Surplus. Small Business Chron. Retrieved from:
https://smallbusiness.chron.com/bundle-pricing-strategy-67049.html.
40
Racco, M. (2017). This is what your breakfast, lunch and dinner calories actually look like.
Global News. Retrieved from:
https://globalnews.ca/news/3615212/this-is-what-your-breakfast-lunch-and-dinner-calories-a
ctually-look-like/.
Washington State University. (n.d.). Nutrition Basics. Retrieved from:

https://mynutrition.wsu.edu/nutrition-basics#:~:text=Nutrients%20can%20be%20divided%20
into,body%20needs%20in%20smaller%20amounts.
World Health Organization. (2020). Salt Reduction. Retrieved from:

https://www.who.int/news-room/fact-sheets/detail/salt-reduction.
41
16.0 Appendix
TAYLOR’S UNIVERSITY
FACULTY OF SOCIAL SCIENCES AND LEISURE MANAGEMENT
SCHOOL OF FOOD STUDIES AND GASTRONOMY
CUL 64204 - FOOD BUSINESS MANAGEMENT

WEEKLY REPORT
Business Name: Jap-Lokal Date: 7-Feb-21

Tutorial Group: 1 Week: WEEK 1
1. Profit & Loss

Daily Revenue Total: RM539.90
Purchases RM147.16 27% F/C %
(-)COGS: RM142.20
(+)Stock at Hand: RM14.72
(-)Wastages: RM11.38
Gross Profit: RM401.04
(-)Virtual Rental: RM210.00
(-)Marketing Cost: RM130.00
(-)Labor Cost: RM1,190.00
(-)Misc Cost: RM0.00
(-)Add Cost: RM0.00
Net Profit -RM1,128.96 -209% N/P %
JUSTIFICATION
Menu Sales SP Unit Total SELLING %
Nasi Lemak Sushi RM1.80 40 RM72.00 13.34
Chicken Rice Sushi RM2.00 40 RM80.00 14.82
Salted Egg Prawn Sushi RM3.20 37 RM118.40 21.93
Beef Rendang Sushi RM2.00 30 RM60.00 11.11
Pulut Tai Tai RM1.50 32 RM48.00 8.89
Matcha Lemonade RM3.50 5 RM17.50 3.24
Coconut Shake RM6.00 5 RM30.00 5.56
Sugoi Party Set (10 pieces of sushi + 2 beverages) RM30.00 2 RM60.00 11.11
Oishi Lokal Set (5 pieces of sushi) RM12.00 2 RM24.00 4.45
Bamboo Chopsticks RM0.20 100 RM20.00 3.70
Plastic Bags RM0.20 50 RM10.00 1.85
Total Revenue 343 RM539.90
F&B Cost
Week 1 Purchase order RM147.16
90% used of total purchase RM132.44
COGS RM142.20
Wastage (8% of COGS) RM11.38
Stock on Hand (10% of Purchase order) RM14.72
MARKETING & PRINTING
A5 size Flyer (Colour) RM2.00 50 RM100.00
Social Media Advertisements (Instagram & Facebook) RM15.00 2 RM30.00
Total cost RM130.00
SALARY (Per Operation Day – 5 HOURS / 7 DAYS AWEEK)

General Manager (Team Leader) RM40.00 7 RM280.00
Assistant General Manager RM30.00 7 RM210.00
Sales & Marketing Manager RM20.00 7 RM140.00
Finance Manager RM20.00 7 RM140.00
Purchasing Manager RM20.00 7 RM140.00
Head Chef RM20.00 7 RM140.00
Sous Chef RM10.00 7 RM70.00
Staff (Human Resource Manager) RM10.00 7 RM70.00
Total Labour Cost RM1,190.00
VIRTUAL RENTAL (10am - 4pm)

Normal Operation Hours / per week RM210.00 1 RM210.00
Total Rent RM210.00
REMARKS
1) Observation during first week of operation
Jap-Lokal has noticed a realistic forecasting of sales according to the accurate numbers of menu sales. This is due to our strategic
food business conduct and conservative operation spending. Jap-Lokal has planned for a wide circulation/operation area that will
result in minimal wastage, as well as a steady number o f sales.
2) Demand and supply

Demands were met for the first week. Business went as expected due to Jap-Lokal's strategic planning and forecasting.
3) Food Wastage Management

Due to our highly qualified chefs, we have resulted in minimal food wastage (RM11.38). The reason of wastage is due to the
additional food proportion required to make extra sushi and drinks. Most of the waste came from extra ice cubes, cucumbers,
and salted egg whites.
To combat food wastage, our Head Chef suggested a few ways to manage wastage. Leftover ice cubes can be boiled and used as
a dissolving agent for Matcha powder; cucumber peelscan be reused as a garnish for the Chicken Rice Sushi; and the salted egg
whites will be blended with water then mixed with the salted egg yolks as a glaze for the Salted Egg Prawn Sushi.
4) Marketing Feedback on Instagram

Jap-Lokal's customers gave positive comments on ourmenu. After analyzing Review Number #2, our Marketing Manager has
decided to remarket our Matcha Lemonade beverage as a "thirst quencher" to attract more consumers. Also, based on the
great feedback, Jap-Lokal is looking into amendments like expanding our menu, targeting adventurous eaters, and venturing
our Jap-Lokal business into others locations.
5) Justification for Negative Net Profit

A big portion that has contributed to our loss are the hefty labor costs (RM1,190). The labor cost outweighed our net profit due
to the small portion of menu units sold. However, as Jap-Lokal is a new operating food business, full-force manpower is required
to support the operation of the first week. We are fores eeing an increasing profit after next week's operation.
6) Solutions and Recommendations
Jap-Lokal has decided to cut down on manpower for the following week, encouraging only essential employees to be present
during the operation. Printing costs can be cut down while we increase marketing costs on social media due to the positive
reviews on Instagram. We are also proposing to increase the number of menu sales/units for next week due to the increasing
demand.
Further Implementations for Jap-Lokal for Week 2:

a) Double the number of forecasted menu sales
b) Implement promotions and discounts that will result in better sales and demand
• Peak hour clearance discount (10% off for leftover items)
• Discounts on Set Menu (5% off for Oishi Lokal Set and 10% off on Sugoi Party Set)
• Buy 2 drinks (Matcha Lemonade + Coconut Shake) and get another Matcha Lemonade at 20% off
BUSINESS NAME: JAP-LOKAL
PART 2: MARKETING PROGRESS
I. Instagram Page
In the first week, the Jap-Lokal instagram

page has garnered 18 followers and has
published 3 posts. With constant postings
and ads, the page can foresee and
exponential growth in followers and most
importantly brand awareness over a period
of time.
II. Reviews
Review #1
From this review, the customer has stated

that he is happy with the quality of
Jap-Lokal’s food. However, he has
mentioned that he would want to see more
flavour options on the menu.
With that in mind, Jap-Lokal would have the

opportunity to further explore and expand
into more flavours to incorporate in future
menus.
Review #2
From this review, the customer has

expressed that our Matcha Lemonade is
enjoyable under hot weather conditions.
Based on the feedback, Jap-lokal can

continue to sell this product, and to market it
as a refreshing thirst-quencher in the future.
Review #3

mentioned that she is an avid explorer of
new and unique cuisines. Overall, it is a
positive review, where she has stated that
our product pricing is reasonable, and that
our offerings are convenient.
That being said, Jap-Lokal is looking to be on

the right track. By keeping our prices
reasonable and embracing our fusion
concept, Jap-Lokal can tap into potential
consumers who are adventurous when it
comes to trying unique eats.
Review #4
From this positive review, the customer has

expressed that our offerings are good and
affordable. However, the customer
mentioned that she would like to see more of
Jap-Lokal.
In the near future, Jap-Lokal could expand its

reach to other areas, or even look into
opening a store, depending on the sales
made in different areas.
Review #5
In this review, the customer mentioned that it

is her first time trying fusion cuisine, and
admires the unique concept. In addition, the
consumer has stated that Jap-Lokal is worth
revisiting and recommended.
With that in mind, Jap-Lokal would need to

focus on quality to uphold its standards. This
is to ensure the return of customers in the
future, and to build Jap-Lokal’s reputation of
serving good fusion cuisine.
III. Instagram Content
Instagram Post #1
The content of our first instagram post is

mainly to announce the opening of our food
truck. With simple visuals and a strong
headline. We want to pique the interest of
our potential customers, and to get them
excited for the grand opening.
Instagram Post #2
This post showcases our menu, to let them

know what to expect from us, which includes
our products and prices. With clear pictures
and organised placement of the product
description and prices, this post serves to be
informational, which brings a clear
understanding for our customers.
Instagram Post #3
This is a promotional post to attract

customers for the launch of Jap-Lokal. It
states that the first 20 customers will be
given a free Matcha Lemonade, on a
first-come-first-serve basis. With this post,
the goal is to entice the customers to visit our
food truck.
*Remarks stated in the Profit and Loss Sheet (Week 1)

TAYLOR’S UNIVERSITY
FACULTY OF SOCIAL SCIENCES AND LEISURE MANAGEMENT
SCHOOL OF FOOD STUDIES AND GASTRONOMY
CUL 64204 - FOOD BUSINESS MANAGEMENT

WEEKLY REPORT
Business Name: Jap-Lokal Date: 16-Feb-21

Tutorial Group: 1 Week: 2
1. Profit & Loss

Daily Revenue Total: RM1,971.50
Purchases RM521.84 26% F/C %
(-)COGS: RM503.86
(+)Stock at Hand: RM52.18
(-)Wastages: RM40.31
Gross Profit: RM1,479.51
(-)Virtual Rental: RM210.00
(-)Marketing Cost: RM60.00
(-)Labor Cost: RM720.00
(-)Misc Cost: RM0.00
(-)Add Cost: RM0.00
Net Profit RM489.51 25% N/P %
JUSTIFICATION
Menu Sales SP Unit Total SELLING %
Nasi Lemak Sushi 82 RM1.80 85 RM153.00 7.76
Chicken Rice Sushi 82 RM2.00 85 RM170.00 8.62
Salted Egg Prawn Sushi 74 RM3.20 70 RM224.00 11.36
Beef Rendang Sushi 62 RM2.00 65 RM130.00 6.59
Pulut Tai Tai 66 RM1.50 60 RM90.00 4.57
Matcha Lemonade 40 RM3.50 35 RM122.50 6.21
Coconut Shake 25 RM6.00 25 RM150.00 7.61
Sugoi Party Set (10 pieces of sushi + 2 beverages) 20 RM30.00 20 RM600.00 30.43
Oishi Lokal Set (5 pieces of sushi) 30 RM12.00 25 RM300.00 15.22
Bamboo Chopsticks 120 RM0.20 100 RM20.00 1.01
Plastic Bags 65 RM0.20 60 RM12.00 0.61
Total Revenue 630 RM1,971.50
F&B Cost
Week 2 Purchase order RM521.84
90% used of total purchase RM469.66
COGS RM503.86
Wastage (8% of COGS) RM40.31
Stock on Hand (10% of Purchase order) RM52.18
MARKETING
Social Media Advertisements (Instagram & Facebook) RM30.00 2 RM60.00
Total cost RM60.00
SALARY (Per Operation Day – 7 HOURS / 7 DAYS AWEEK)

General Manager (Team Leader) RM40.00 2 RM80.00
Assistant General Manager RM30.00 5 RM150.00
Sales & Marketing Manager RM20.00 4 RM80.00
Purchasing Manager RM20.00 3 RM60.00
Head Chef RM20.00 7 RM140.00
Sous Chef RM10.00 7 RM70.00
Staff RM10.00 7 RM70.00
Part timer (2 hours / 12pm - 2pm) RM10.00 7 RM70.00
Total Labour Cost RM720.00
VIRTUAL RENTAL (10am - 5pm) RM210.00 1 RM210.00

Normal Operation Hours / per week RM210.00
Total Rent
REMARKS
1) Observation during the second week of operatio n
As Jap-Lokal increased the selling quantity, our profit si gnificantly increased as well. So far, the supply has kept up to the demand,
and we have plans to triple our sales units for future op erations. With the help of promotions and discounts, our sales strategy
was a success. It can be seen that the Sugoi Party Set an d Oishi Lokal Set did particularly well this week, contributing to 45% of
Jap-Lokal's total selling percentage. Jap-Lokal foresees the set menu to be the star products of our food truck business.
2) Balancing the Net Profit

To make up to last week's negative net profit, we haveadjusted some expenses in particular - our marketing budgets and salaries.
We have decided to bring forward the leftover flyers from Week 1 and increase advertising strength on our social media channels.
By cutting down on labour costs and appointing only ne cessary personnel in charge, it is financially beneficial for our food business.
Jap-Lokal has appointed alternative shifts for specific managers, while we have decided to hire a part-timer during peak hours
(12pm - 2pm). Although it might be ovewhelming withou t a full-force staff, but everyone is well-trained and can perform their
given job scope without supervision.
3) Food Wastage Management

Our food wastage increased as the number of selling quantities increase. With RM40.31 worth of food wastage, our head chef
tried to minimize and make use of the wastage with thesame implementation as mentioned last week. Leftover ice cubes will be
boiled and used as a dissolving agent for the Matcha powder; cucumber peels will be reused as a garnish for the Chicken Rice
Sushi; and the salted egg whites will be blended with water then mixed with the salted egg yolks as a glaze for the Salted Egg
Prawn Sushi.
4) Marketing Feedback on Instagram

Our customers' response has been overwhelming for Jap -Lokal's second week of operation. According to the feedback, our
ongoing promotions on the set meals drew in new customers and helped grow our business. Customers had also given us some
friendly feedback based on their experiences that led suto further improve our operation. Jap-Lokal look forward to improving
our customer experience while encouraging feedback to stand our from our food truck competitors.
5) Recommendations for Future Operations
In conclusion, Jap-Lokal saw a big improvement in the second week. Our business foresees opportunities to expand and integrate
better systems for a smooth-sailing operation in the future. The implementations that can be applied in the future are as:
• Quadruple the selling units while avoiding food wastages as much as possible
• Implement a tracking system for our food truck location via Instagram story
• Expand the menu variety based on customers' likings
• Extend our operating hours for better sales opportunities
• Introduce more discounts and promotions to drive new customers
BUSINESS NAME: JAP-LOKAL
WEEK 2
PART 2: MARKETING PROGRESS
I. Instagram Page
In the second week, the Jap-Lokal

instagram page has increased 13
followers, making the follower
count to 31 people. Apart from
that, we have posted three new
promotional posts to attract new
customers.
II. Reviews
Review #1

mentioned that she would like to see more
of the food truck more often. In addition, she
added a suggestion to add a dinner menu to
accommodate meals in the evening. With
that said, there could be a possibility of
Jap-Lokal extending its business hours.
Review #2

expressed that our Matcha Lemonade is
really good. However, the key takeaway is
our service that made an impression on this
customer. Judging from what the customer
has said, we should maintain our friendly
service.
Review #3
From this review, the customer has stated

that our items are adequately priced with its
portion. Apart from that, this customer has
mentioned that he would like to see more
promotions from us. This indicates that our
business should look into more promotional
pricing strategies to gain more customers.
Review #4
From this positive review, the customer has

expressed that he is unaware of the
whereabouts of our food truck. With this
comment, we can update our locations more
frequently or employ a tracking system.
Review #5
In this review, the customer mentioned that

our set menu has sold out in a short amount
of time, and suggested that we could prepare
more servings for every operation.With that
in mind, Jap-Lokal could increase its
production to serve all customers who have
the intention to purchase our products.
III. Instagram Content
Instagram Post #1
The content of our 4th Instagram post, it is

part of a promotional series that promotes our
Happy Hour Promotion. The first promotional
informs customers about our beverage
promotion.
Instagram Post #2
Following the last post, this post is about the

Happy Hour promotion as well. To elaborate,
it promotes the Oishi Lokal Set. This is to
solve Week One’s problem of the lacking
sales in our set menu.
Instagram Post #3
As for the last post of this week, this post

serves to inform customers about the last
promotion item from the Happy Hour
promotion. Similar to the previous post, its
goal is to push more sales for the Sugoi Party
Set.
*Remarks stated in the Profit and Loss Sheet (Week 2)

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FOOD BUSINESS MANAGEMENT (CUL64204)

NAME OF THE STUDENT POSITION IN THE COMPANY STUDENT ID

Wicky Fernando Assistant General Manager 0340301

Nicole Choo Yi Ying Finance Manager 0340601

Emilia Nadhirah Binti Mukhtar Purchasing Manager 0338432

Lim He Yu Marketing and Sales Staff 0340423

Vanessa Christiana Phan Head Chef 0345811

Caroline Chandra Chan Sous Chef 0340924

Evelynn Yeap Xiao Shuang Human Resource Manager 0333783

1.0 Restaurant Concept …….……………………………………………………………….01

4.0 Regulations ………………………………………………………………………………04

Phase 3: Analysis and Recommendation

10.0 Sales History Report ……………………………………………………………………34

13.0 Overall Learning Outcomes and Experience ……………………………..……………38

1.0 Restaurant Concept

2.0 Types of Menu

3.0 Meal Plan and Menu Organization

Category Menu Selling Price

A La Carte Nasi Lemak Gunkan Sushi RM1.80

A La Carte Chicken Rice Sushi RM2.00

A La Carte Salted Egg Ebi Nigiri Sushi RM3.20

A La Carte Beef Rendang Gunkan Sushi RM2.00

Dessert Pulut Tai Tai with Kaya Jam RM1.50

Beverage Matcha Lemonade RM3.50

Beverage Coconut Shake RM6.00

Set Meal Oishi Lokal Set (5 pieces of sushi) RM12.00

Table 1: Jap-Lokal’s Meal Organization

Sample of Jap-Lokal’s Meal Plans:

2) Pulut Tai Tai with Kaya Jam

4.1 Food Act 1983 & Food Regulation 1985

5.1 Type of Item Used

i. Nasi Lemak Gunkan Sushi ii. Beef Rendang Gunkan Sushi

Nutrition Facts Nutrition Facts

Amount Per Serving Amount Per Serving

Nutrition Facts Nutrition Facts

Amount Per Serving Amount Per Serving

Nutrition Facts Nutrition Facts

Amount Per Serving Amount Per Serving

Calories 49 kcal Calories 60 kcal Calories from fat 2 kcal

vii. Coconut Shake viii. Oishi Lokal Set

Nutrition Facts Nutrition Facts

Amount Per Serving Amount Per Serving

Amount Per 2 Serving

* Percent Daily Values are based on a 2000 calories diet.

Image 1: Menu design of Jap-Lokal

Preparation time: 30 minutes

4) Cooking of Sambal Sambal

Total Cost per 40 servings 16.677

Breakdown of Fiche Technique (Nasi Lemak Gunkan Sushi)

Total variable cost per unit: RM0.47

Preparation time: 20 minutes

2) Cooking of Rice Liquids

Total Cost per 40 servings 18.574

Total variable cost per unit: RM0.52

4) Cooking of Salted Egg Glazing

5) Assembling The Salted Egg Ebi

Total Cost per 40 servings 33.587

Breakdown of Fiche Technique (Salted Egg Ebi Nigiri Sushi)

Total variable cost per unit: RM0.91

Preparation time: 20 minutes

3) Cooking of Hainan Rice Soy Sauce

Total Cost per 40 servings 15.31

Breakdown of Fiche Technique (Chicken Rice Sushi)