NigthLight International | Carmen Fernandez

"CARMEN'S BAKERY"

The idea
Carmen is looking to start her pastry business. She is Argentinian but is currently living in
Thailand, so she thought it would be a good idea to sell "eighty-punch cakes" using his sister’s
recipe. The idea is to promote it as a traditional Argentine recipe, baked at home, without
preservatives or SMG, which can also be adapted to the customer's taste.
This traditional Argentinean recipe is not one of the best known. It originates from the German
cake Achtzig Schlag. This cake 80 blows, as its name suggests, is said to serve to release
tensions because the more the dough is hit the better it comes out! When hit, the crumb
improves a lot and gives it a very good context.

Ingredients
 50g fresh yeast
 4 cdas of neutral oil (corn or sunflower)
 1/2 cup milk
 19 ceds sugar
 700g flour
 150g butter
 1c of vanilla essence
 2 eggs
 80 strokes
How to make Cake 80 strokes step by step
1. Put warm milk and add yeast. Stir. Add two tablespoons of sugar. Integrate until yeast dissolves.
Cover with a reviewer and leave to the side for about 15 minutes. Until it's frothy!
2. In a bowl put the flour and sugar and make a hole in the middle. There add the eggs, the oil, a
splash of olive oil and the foam that was achieved with the yeast.
3. With your hand, start putting all the ingredients together. Transfer to the counter and knead
until a well-integrated dough is formed.
4. Hit the dough against the counter 80 times. It's got to be 80 hits.
5. Put the dough back in the bowl and cover with a film or reviewer and let it rest until it doubles
its volume.
6. Carefully move on to the heavy and des gasify it by crushing the dough a little with your fingers.
7. Using the kneading stick or stick, stretch a rectangle with the dough on the counter.
8. Distribute throughout the surface of the ointed butter dough. Sprinkle well sugar over the
butter. You can add raisins, nuts, chocolate chips, cinnamon, whatever your preference.
9. Roll from the widest part of the rectangle. Along, like a pionono.
10. Cut slices from 8 to 10 centimeters or so. The important thing is that they are the same width.
11. Place them as if they were cinnamon rolls in a buttered, floured mold next to each other.
Crushing a little like that covers the whole mold. Let stand covered with a reviewer until it grows
back.

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12. Bring to a preheated oven at 160 degrees for 40 minutes or until golden brown.
13. Make a syrup with half a cup of sugar and half a cup of water. Brush the cake as soon as it comes
out of the oven.

The advantage of this recipe:

ü It is very similar to cinnamon rolls that are very popular among Europeans and
Americans.
ü You can add chocolate chips, nuts, almonds, etc. and thus adapt it to the taste of Thais.
ü The ingredients of this cake are very easy to obtain in Thailand.
ü It can be prepared overnight and baked later.
ü The warm climate of Thailand favors the fermentation of the dough (in Argentina you
have to leave the dough next to a stove jaja).

The strategy
To start, Carmen plans to reach the neighbors of her building (Thais and foreigners) with her
products. For what she post a poster, very cute, with a photo of the cake and his phone
number, at the hall of the building. Neighbors can leave a message via LINE or WhatsApp with
their apartment number, to reserve the cake that would be delivered on Saturday at noon.
Customers will also be able to order the specific ingredients they want to add to the cake.

Costs
ü
To bake the cakes Carmen had to buy an electric oven which costs THB 3000, and
believes that electricity consumption would increase by THB 300.
ü She will also have to buy at least two cake baking pans each at a cost of THB 100. And
two bowls to mix the ingredients and leave the dough rest, each with a value of THB 70.
ü The cakes will be delivered in a cardboard box, which costs THB 200 the 50 pieces.
ü The ingredients of the cake can be obtained at a cost of approximately THB 150.
Customers can pay with cash or using bank transfer.

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Your turn

A. Now that you read Carmen's idea, analyze her business plan using the Bussiness Model
Canvas.

B. Make a budget to start the business. Differentiating the initial investment in materials,
which will then become capital, and current expenses. What should be the initial
investment if the first month plans to sell a minimum of 8 cakes.

Fixed costs
Description Budget Actual Cost

Operational expenses

Total

C. Make the cash book entries with the following data:

 1/9 Buy the electric oven.

 1/9 Printing the color poster THB 20.
 2/9 Buy cooking materials.
 2/9 The purchase of the boxes.
 3/9 Buy ingredients at supermarket THB 300 THB.
 5/9 Sell two cakes at THB3 300 each.
 7/9 Buy Ingredients at supermarket THB THB200
 12/9 Sell three cakes.
 14/9 Buy Ingredients at supermarket 600 THB
 19/9 Sell three cakes.
 21/9 Buy Ingredients at supermarket 50 THB
 26/9 Sell two cakes.

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Date Description Income Expenses Bank Balance

1/9 Initial investment

Ending balance