FUNDAMENTAL OF ENTREPRENEURSHIP (ENT 300)

CASE STUDY
BELLE VIE’ CAFE
CAFE

FACULTY : Faculty of Architecture, Planning and Surveying

PROGRAMME : AP115
SEMESTER : 4
PROJECT TITLE : Business Plan
GROUP MEMBERS :
NAME MATRIC NO.
Athirah bt Abdul Aziz 2017216096
Iika Qistina bt Mohd Azahari 2017215896
Hairin Syafida bt Hadiman 2017212944
Nur Amirah Nazila bt Mohd Nazri 2017216052
Nur Syuhada Jamalludin 2017213216

PREPARED FOR: MISS ROZIAH BT HASSAN

SUBMISSION DATE: 21st May 2019
LETTER OF SUBMISSION

Diploma in Estate Management,

Faculty of Architechture, Planning and Surveying,
University Technology Mara,
Seri Iskandar Campus
32610 Seri Iskandar,
Perak Darul Ridzuan. 8th May 2019

Miss Roziah,
Lecturer of Fundamental of Entrepreneurship (ENT 300),
University Technology Mara,
Seri Iskandar Campus ,
32610 Seri Iskandar,
Perak Darul Ridzuan.

Miss,
SUBMISSION OF THE ENTREPRENEUR BUSINESS PLAN
According to the title above, we would like to submit our business plan of the name of Belle
Vie’ Cafe consists all the detail, example, document and following procedure which is
located at Bandar SIDEC, Perak.
2. This report consists of important component and aspect that have been considered in the
beginning of the business. It includes our company background, marketing planning,
operational planning and financial planning plus other information regarding to the business
plan.
3. There is the list of entire group that involve in the process of completing our business plan.
i. Athirah bt Abdul Aziz
ii. Iika Qistina bt Mohd Azahari
iii. Hairin Syafida bt Hadiman
iv. Nur Amirah Nazila bt Mohd Nazri
v. Nur Syuhada Jamalludin
PARTNERSHIP AGREEMENT

This agreement is made the 8 day of February 2019 between

i. Athirah bt Abdul Aziz
ii. Iika Qistina bt Mohd Azahari
iii. Hairin Syafida bt Hadiman
iv. Nur Amirah Nazila bt Mohd Nazri
v. Nur Syuhada Jamalludin

Referred to hereafter as the “partners”

NAME AND BUSINESS OF PARTNERSHIP

1.1 The partners agree to carry on a business of dessert and beverage under the name of
Belle Vie’ Cafe. No introduced as a partner and no other business may be carried on by
the Partnership without the consent and permission in writing of all partners.
1.2 The location of business of the partnership is No. 255, Lebuh SIBC, Bandar Seri
Iskandar, 32610 Bota, Perak.

TERM
2.1 The partnership begins on the 8 day of April 2019 and will be not dissolved if one of the
partner are bankrupt, retire of suffering from mental illness.

PARTNERSHIP SHARES AND CAPITAL

3.1 The partners shall participate in the assets, liabilities, profits and losses of the business in
the proportion to the shares beside their respective names.

Athirah bt Abdul Aziz RM5,000

Iika Qistina bt Mohd Azahari RM5,000
Hairin Syafida bt Hadiman RM5,000
Nur Amirah Nazila bt Mohd Nazri RM5,000
Nur Syuhada Jamalludin RM5,000
BANKING ARRANGEMENTS AND FINANCIAL RECORDS
4.1 The partners shall maintain a bank account of the Partnership business which is Public
Bank whom responsible in managing business financial.

PARTNERSHIP ACCOUNTS AND SALARIES

5.1 No partners may receive a salary for services provided to the partnership but the profit or
loss of the partnership business will be allocated to the partner’s seperate income
accounts from time to time.
5.2 All financial work that connects with specific account are managed by the current
Financial Executive.

SIGNED this 8 day of April 2019

Athirah bt Abdul Aziz
Iika Qistina bt Mohd Azahari
Hairin Syafida bt Hadiman
Nur Amirah Nazila bt Mohd Nazri
Nur Syuhada Jamalludin
TABLE OF CONTENT

CONTENT PAGES
Executive Summary 1
1.0 Introduction
1.1 Name Of The Business 2
1.2 Nature Of Business 2
1.3 Name Of Partners 2
1.4 Location Of The Business 3
1.5 Purpose Of Preparing The Business Plan 4
1.6 Business Background 5
1.7 Partnership Background 6-10
2.0 Introduction Of Marketing Plan 11
2.1 Product Description 12
2.2 Market Size 13-14
2.3 Competitors 15-17
2.4 Market Share 18
2.4.1 Analysis Market Share Before Entering 18
2.4.2 Analysis Market Share After Entering 19
2.5 Sales Forecast 20-21
2.6 Marketing Strategies 22-25
2.7 Marketing Budget 26
2.8 Target Market 27
3.0 Introduction Of Operational Plan 28
3.1 Process Planning For Manufacturing 29
3.2 Capacity Planning 30-31
3.3 Material Requirement 32
3.3.1 Identify Supplier 33
3.3.2 List Of Equipment 33
3.3.3 List Of Equipment Supplier 34
3.4 Kitchen Equipment 34
3.5 Layout Plan 35
3.6 Location Plan 36
3.7 Operation Overhead 37
3.8 Operation Budget 38
3.8.1 Business And Operation Hours 38
4.0 Administrative Plan
4.1 Vission, Mission, Objectives 39
4.2 Schedule Of Remuneration 40
4.2 Organizational Chart 41
4.3 Schedule Of Task And Responsibilities 42
4.4 List Of Office Furniture And Fitting 43
4.5 List Of Office Supplies 44
4.6 Administration Budget 45
5.0 Financial Plan 46
5.1 The Importance Of Financial Plan 47
5.2 The Sources Of Financial 47
5.3 Working Capital
5.4 Sales And Purchases
5.5 Project Cost Implementation
5.6 Financing
5.7 Loan And Hire-Purchase
5.8 Depreciation
5.9 Cash Flow
5.10 Income
5.11 Balance Sheet
5.12 Final Performance
6.0 Conclusion 48
7.0 References 49
EXECUTIVE SUMMARY

This business is based on partnership where it consists of five members which hold an
important position in this business which are general manager, financial manager, marketing
manager, operational manager and administrator manager. This business capital amounted to
RM where the total contribution of each member is RM and the balance is from Maybank’s
loan.

Bellle Vie Café is one of the popular cakes café at Seri Iskandar where many people pay a
visit during weekends to have our delicious cakes. Our shop is easy to reach as it is located
near to the mall. Our café concept which is vintage is one of the reasons why many people
come to pay a visit as they wanted to take picture at our café.

Belle Vie Café is a café that focused in serving cakes. The cakes are using premium
ingredients to improve the tastes of the cakes. The cakes that our café serves come from
different shape and size to make it looks interesting and attractive to be serve at the
customers. Moreover, we do improve the tastes of our cakes to make it more delicious by
trying to add and to less the ingredient needed for each of the cakes. We are looking forward
to make our café goes viral and to be well-known all around Malaysia.

Every month we had a meeting between our partners in order to develop marketing strategy
and ideas on how to improve our sales and attract more people to come to our shop. Currently
one of our marketing strategy is give a discount to student since most of our customer are
students from the nearest universities. Other than that, we make some innovation by implying
our creativity and modern element in baking the cakes. We make a different look of our cakes
by making a various colour of cake rather than the usual. The more attractive the cakes, the
more people would give a try.

Last but not least, we are planning to open more branch around the Malaysia and we want our
café name become established in 7 to 9 years in the future. We also hoping that we will
always fulfill the demand from our customers.

1
1.0 INTRODUCTION

1.1 Name Of The Business

Our café’s name is Belle vie Café. We use that name as our café’s name because it has their
own meaning. Belle vie is an Italian words which means ‘beautiful life’. With the unique
name of our café, we hope that everyone who comes and eat at our café will having a
beautiful moment and memorable experience at our café.

1.2 Nature Of Business

The main thing in our business is the cakes since it is our main menu at the café. The cakes
we made are freshly baked from the oven every day by the experience baker. We made a
various types of cake by using a premium ingredients. Our café is not only sells cakes but we
also provided smoothie drinks.

1.3 Name Of Partners

The business is founded by five partners. They are Hairin Syafida as the General Manager,
Athirah Abd Aziz as the Financial Manager, Iika Qistina as Marketing Manager, Nur Amirah
Nazila as Operation Manager and lastly Nur Syuhada as Administrator Manager.

2
1.4 Location Of The Business

The café is located at Seri Iskandar, Perak. It is a strategic location because it is near to the
universities such as UiTM, UTP, KPM and IKBN. This can attract students who most of
them are teenagers to stop by at our café. As we know, teenagers likes to eat sweet things and
they love to hang out with their friend. So our café might be one of their choice to have fun
and enjoy our cakes.

Figure 1.4 shows that is the location of Belle Vie Café’.

3
1.5 PURPOSE OF PREPARING THE BUSINESS PLAN

i. The Entreprenuer (Belle vie Café)

To make sure every share partners knows the purpose of this business and as a guideline
and reference to run this business effectively without any problems or misunderstanding
happen between each other. The business plan might be updated if there’s any upgrade of
the shop and also its objectives.

ii. Financial Instituition

To help financial institution in handling account and make the calculation of the profit
gain and loss. It is also to provide loan for the business and the financial instituition that
involved in this business project is Maybank. Workers also need to give their account
bank numbers as they will received the fees through banking system.

iii. Suppliers

To gain trust the supplier to always supply the raw ingredients to us in long term supply.
Suppliers will continuously supply the ingredients that we need if we make the payment
right on the time as promises.

iv. Workers

A guidelines to workers to archive the business goals that has been target and also to
understand the objectives of this business. It is also to make sure that the workers
understand their job and duties to do at the café.

v. Customers

To gain the customer’s trust in having our food by showing them our certificate. For
example, the Halal certificate, the grade of cleanness of our café that has been checked by
the Ministry of Health and also the certificate of experience that we has been major
before in this profession. Other than that, the purpose also is to serve the customers with
our delicious cakes and good services.

4
1.6 BUSINESS BACKGROUND

Name Of The Business Cakes business

Name Of The Company Belle vie Café

Business Location Seri Iskandar

www.belleviecafe.com.my
Website And Social Media Instagram : @belleviecakes
Facebook : Belle Vie Café

Email belleviecafe@gmail.com

Telephone Number 06-4985674

Form Of Business Private limited company

Main Activity Bakery

Date Of Commencement 01 January 2019

Date Of Registration 26 July 2018

Registration Number FD 057-9773-P

Name Of Bank Maybank

Bank Account Number 1771 3515 5539

5
1.7 PARTNERSHIP BACKGROUND

General Manager of Belle Vie Café

Name Hairin Syafida Bt Hadiman

Identity Card no. 990314055684

Address No 077, Taman Lavender Heights, Senawang, Negeri

Sembilan

Email hairinsyafida@gmail.com

Telephone no. / Fax no. 012-6167239

Date of Birth 14th March 1999

Marital status Single

Academic Qualification Diploma in Estate Management, UiTM Sri Iskandar

Course Attended Economics Entrepreneurship

Skills Strong leadership skill, communication skills, ability to

6
 perform a wide range of duties, numerical skills, good in
motivates, honesty and integrity & ability to synthesize
Experience
2 years experience as Operator Assistant

7
 Financial Manager of Belle Vie Café

Name Athirah Bt Abdul Aziz

Identity Card no. 990613015260
Address No 29, Jalan Indah 2, Taman Senai Indah,
81400, Senai, Johor
Email athirahabdulaziz6@gmail.com
Telephone no. / Fax no. 0137504195
Date of Birth 13th June 1999
Marital status Single
Academic Qualification Diploma in Estate Management, UiTM Seri
Iskandar
Course Attended Finance Entrepreneurship
Skills Numerical abilities, written communication
skills, self motivation, commercial
awareness, excellent problem solving,
analytical and IT
Experience 2 years experience as Financial Manager

8
 Marketing Manager of Belle Vie Café

Name Iika Qistina Bt Mohd Azahari

Identity Card no. 990711105622
Address No 14, Taman Alam Permai, off Jalan
Tanjung Bidara 30/76A, 42460, Shah Alam,
Selangor
Email qist711@gmail.com
Telephone no. / Fax no. 0133100023
Date of Birth 11th July 1999
Marital status Single
Academic Qualification Diploma in Estate Management, UiTM Sri
Iskandar
Course Attended Marketing of Entrepreneurship
Skills Excellent teamwork skill, communication
skills, adaptability, good organization and
planning skills, creativity, graphic,
commercial awareness, numerical and IT.
Experience 2 years experience as Marketing assistant

9
 Operation Manager of Belle Vie Café

Name Nur Amirah Nazila Bt Mohd Nazri

Identity Card no. 990622015510
Address No 8, Jalan Gelam 3, Taman Rinting, Masai,
Johor
Email amirahnazila99@gmail.com
Telephone no. / Fax no. 0133100023
Date of Birth 22nd June 1999
Marital status Single
Academic Qualification Diploma in Estate Management, UiTM Sri
Iskandar
Course Attended Operation of Entrepreneurship
Skills Excellent teamwork skill, communication
skills, adaptability, good organization and
planning skills, creativity, commercial
awareness, numerical and IT.
Experience 2 years experience as Operator assistant

10
 Administrator Manager of Belle Vie Café

Name Nur Syuhada Jamalludin

Identity Card no. 951019105990
Address No 24, Jalan 6/A, 43650, Seksyen 16, Bandar
Bangi, Selangor
Email emysyuz@gmail.com
Telephone no. / Fax no. 0199519819
Date of Birth 19th October 1995
Marital status Single
Academic Qualification Diploma in Estate Management, UiTM Sri
Iskandar
Course Attended Administration of Entrepreneurship
Skills Excellent teamwork skill, communication
skills, adaptability, good organization and
planning skills, numerical and IT, honesty
and integrity, detail oriented skills, leadership
skills, documented computer skills.
Experience 2 years experience as Administrative
assistant

11
2.0 INTRODUCTION OF MARKETING PLAN

Marketing plan is really important to set up a business. It can be defined as a

comprehensive document that outlines are an overall’s company marketing effort. It is
a blueprint that outlines how a company will implement its marketing strategy, and
use a combination of resources to achieve business objectives including sales targets
or customer acquisition. Function of the marketing plan is to set a target for the
business and also for the marketing strategy. Other than that, it can be define as
process of the planning and executing conception, pricing, promotion and distribution
of an ideas, good and services to create exchange that satisfy individual and
organization objectives. Marketing is the most important and without suitable plan,
the business will never reach the goals and their targets.

The basics ideas of marketing is basically an exchange activity that take place
between a business entity and its customers. Customers were include in the individual
business entity and in the same time support the organization. Marketing is the crucial
and critical aspect in business and always referred as the backbone to any business in
achieving a profitable income.

In our business, we introduce variety choices to our customers not just only cakes and
desserts. We also provide services for the celebration or events for the goodies.
Besides, we also introduce to our customers new desserts such as cinnamon roll and
funky muffins with filling inside it. We also provide savoury dishes and our signature
coffee to our customers with toppings that they can choose.

12
2.1 PRODUCT DESCRIPTION

In our business, we set up a café named Belle Vie Café (Beautiful Life Café) which
reflect our products to give a sweetness in people’s life. In our café, we serve variety
of desserts such as cakes, fruit juices and coffees.

a. Cakes

We serve variety of cakes but the most popular among our customers is Chocolate
Indulgence. We used a good quality of chocolate which is Belgium Chocolate for the
chocolatier taste with our homemade whipped cream. Other than that, our café
signature is Cinnamon Roll and it is hard to find in other café at this area.

b. Coffees

This is our main product for our customers and we used a good quality of coffee
beans. Many of our customers came to our café only to buy our signature coffees. We
serve Cappuccino, Mocha, Chocolate and Latte. The customers can choose their
topping whether to put whipped cream on top of it or other toppings that we provided.

c. Fruit Juices

In our café, we also provide fruit juices for the refreshing and all fruits were supplied
from our regular fruit supplier. We serve fruit juices such as orange, mango, apple,
dragon fruit, soda lime herbs, guava and watermelon juices. We serve to our customer
using 100% fruit juices to keep the freshness of the juice.

13
2.2 MARKET SIZE

Market size is the total potential purchase that is expected from the target market. Our
market size is measured based on the total estimated population in Seri Iskandar
residents.

According to Department of Statistics Malaysia, the population in Seri Iskandar,

Perak area is about 100,000 people. Seri Iskandar itself is known as University Town
as it is surrounded with educational institutions such as UiTM Seri Iskandar,
University Technology Petronas, Kolej Poly-Tech Mara Seri Iskandar, IKBN
therefore around 20,400 of the population consists of students. Meanwhile the rest are
from the actual local residents of Seri Iskandar.

Our business estimated 1% from the total population will come to our café to enjoy
our food and services.

The calculation for our market size :

 Population in Seri Iskandar

= 100,000

 Number of our target customers/buyers

= 1% x 100,000
= 1,000 customers per month

Number of people per month Demand per year

Local people 1000 people x 1 product
20,000 products
(100%) = 1000 products
Total market
240,000 products
size

14
The total sales per month is the number of customers times by average price of
product. After taking into consideration of 1% of target customers from total
population and the average amount paid by customers for our food and drinks is likely
to be RM40, therefore the total sales will be RM40,000 per month and will received
income of RM480,000 for annually.

Market size per month = Population x Average spending

= 1,000 people x RM40.00
= RM 40,000

Market size per year = RM40,000 x 12 months

= RM480,000

15
2.3 COMPETITORS

Competitors in term of entrepreneurship can be defined as those companies in the

same industry that offers a similar product or services. The existence of these
competitors can reduce the price of products and service as they try to achieve a larger
market share. This also requires our business to become better in order to reduce cost.
Competitors are important for us as it help us to grow and to always improve our
business whether in term of quality, sales, goods in for the sake of maintaining and
stabilizing our business in the future to stay relevant and profitable. These companies
may become our rival in business but they undeniably can help us to compete in a
healthy way if we really know how to manage our business efficiently and
professionally.

Company’s name Strengths Weaknesses

 It’s a very well known  Most of the products

café as it has been
established for a quite
long time and a very
famous brand.
 Has so many delicious
types of cakes and also
provide other food and
drinks too.
Secret Recipe
 The place is so
comfortable and cozy
as the design of the
café is beautiful with
red and white as their
colour theme.
are quite expensive
 The cakes are ready
made from their head
quarter so it doesn’t
provide any other
new cakes if the cakes
are finished on that
particular day.
 The quantity of their
cakes are limited and
some flavors are
always unavailable.

Living Bread Bakery  Provide a very nice and  There are not so many

16
 warm places for people types of cakes
to sit and eat. offered.
 Offers birthday  The cakes flavors are
accessories such as very typical and not
birthday candles, unique.
birthday hat, balloons.  Poor customer service
 Located in a mall
which make it a very
strategic place to own a
bakery and attract
customers.
 The price of the cakes  The delivery service
are very affordable. only limited for Seri
 Offers a cake delivery Iskandar residents
service. only.
 Provides booking  Does not provide a
service for wedding place for people to eat
cake, birthday cake, their food.
Nofa Aroma Cake
custom made cake, and  They only offer cakes
House
for many other events as their product as
more. they does not have
any other product
such as drinks or
other food provided
in their shop.

 Have regular customers  Usually it’s a small

 Has many experience company
in industry  Less promotion
Others
 Has low prices offered
 Produce low quality
product
2.3.1 Ranking Of The Competitors

17
Rank No. Competitors

1 Secret Recipe

2 Living Bread Bakery

3 Nofa Aroma Cake House

4. Others

18
2.4 MARKET SHARE

Market share is basically a portion of a market controlled by a particular company or

product. It represents the market total sales usually in the percentage form that has
been earned by the company within the specified time. The calculation of market
share is by taking the company’s sales of the industry over the same period. This
method is used in a company to know the relationship between its market and its
competitors.

2.4.1 Analysis Market Share Before Entering

Market Sale Per Month

Competitors Market Share (%)
(RM)
Secret Recipe 40 192,000
Living Bread Bakery 30 144,000
Nofa Aroma Cake House 20 96,000
Others 10 48 000
Total 100 480,000

Table 2.4.1 shows that market share before the entrance of Belle Vie Café.

Market Share before the Entrance of

Belle Vie Cafe
10%

20% 40%

30%

Secret Recipe Living Bread Bakery

Nofa Aroma Cake House Others

Figure 2.4.1 shows the pie chart of market share before the entrance of Belle Vie
Café

19
2.4.2 Analysis Market After Entering

Market Sale per month

Competitors Market Share (%)
(RM)
Secret Recipe 35 168,000
Living Bread Bakery 23 110,400
Nofa Aroma Cake House 20 96,000
Belle Vie Café 12 57,600
Others 10 48,000
Total 100 480,000

Table 2.4.2 shows that market share before the entrance of Belle Vie Café.

Market Share after the entrance of

Belle
Vie Café
5%
15%
35%

20%

25%

Secret Recipe Living Bread Bakery Nofa Aroma Café

Belle Vie café Others

Figure 2.4.2 shows the pie chart of market share before the entrance of Belle Vie
Café.

20
2.5 SALES FORECAST

Sales forecast is the process of expecting our future sales. An exact forecast can
encourage our company to make preparations in business decision making to predict
short-term or long-performance. The companies may refer on past sales data,
economic trends and industry wide comparisons to base their forecast. For newly
companies like us, we have to do our forecast on less-verified data or information like
market research to forecast our future business. Sales forecasting is crucial as it allows
companies to predict achievable sales profits, assign resources competently and also
to prepare and make a well plan for future growth.

MONTH SALES FORECAST (RM)

January 57,600
February 57,600
March 57,600
April 57,600
May 57,600
June 57,600
July 57,600
August 57,600
September 57,600
October 57,600
November 57,600
December 57,600
TOTAL 691,200

Table 2.5 shows the sales forecast for year 2019.

21
2.5.1 Sales Forecast By Year

Percentage Increase Sales Forecast

Year
(%) (RM)

1 - 691,200
2 10 760,320
3 15 874,368

Table 2.5.1 shows the sales forecast by year.

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2.6 MARKETING STRATEGIES

In order to achieve the marketing objective, our company need to make an efficient
marketing strategies to focus on our business plan. The marketing strategies must
consists of the company’s value proposition, key marketing messages, information on
the target customer and other important elements. It is basically a marketing plan
document that contains the types and time of the marketing activities. Above all, this
is also to satisfy our customers and provides a competent and professional business.

a) Product

Belle Vie Café is a café that offers mainly for various kind of tasty cakes. However,
for the other special side, we also offers coffees and fruit juices for our customers.
This is because we want to create differences between others cake shop. Therefore,
we wanted to stand out by offering some drinks and also places for people to sit down
and eat our cakes while enjoying our coffees or fruit juices depends on their desires
after having a long time at their office work or college. These cakes that we provide
are a nutritious and balanced that is good for our healthy so it is very suitable for
everyone to eat with their family and friends.

b) Brand

A brand is crucial and needed for any businesses to protect our product by the
copyright. Unique design, sign, symbol, words, or a combination of these, employed
in creating an image that identifies a product and differentiates it from its competitors
are needed to create a business. As our business, we have decided to name it Belle Vie
Café which carries a meaning of a beautiful life in French. This is because we want
our customers to forget their busy life and just have a good and beautiful time at our
café.

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c) Quality

Our products consist of cakes, desserts, ice blended, coffees and juices and we will
only use the fresh and high quality ingredient for all of our products. It is because we
would not want to risk any negative impacts if we use bad ingredients as it might be
harmful for our customers health. Therefore, we will always make sure we use a very
high quality ingredients and materials to make and serve our products for the
customers.

d) Design

Our main product is cake so we wanted to focus more on the cake design and pattern
so it can attract customers to buy it. We will design the cake as unique as we can
because it is important for the cake to look good and to have a tempting appearance so
it could capture the customers attention before even taste it. The design of the cake
will be made by our hired skilled cake designers because the cake appearance is as
crucial as the cake’s taste.

e) Packaging

For the packaging of the cakes, we use bakery boxes to keep the cakes for take away
purposes. This is because we are very concerned about the safety and security of the
product until it served to eat by our customers. As bakery boxes are made from Kraft
material which is eco-friendly, it helps to easily dispose of the box after usage which
in return saves the environment from pollution. Plus, it is widely used by many cakes
and bakery owners in the world because of the attractive packaging and it’s high
functionality as a good storage because it can maintain the shape of the cake.

24
f) Labelling

Every of our product will be labelled on its packaging to provide accurate information
of the product. It is also a part of packaging of a product. Labelling helps our
customers to understand about our product as labelling itself is a written information
and is important as it represents the brand and product identity and is required by law.

g) Prices

We wanted to attract as many customers as we can as therefore we offer a very

reasonable and affordable price especially for students because as stated previously,
our café is located at a university town and majority of the customers will be students
and university staffs. All the food and beverages are made of a high quality
ingredients special for our customers and is very worth to buy.

h) Cost-Based pricing

Cost based pricing is one of the pricing methods of determining the selling price of a
product by the company, whereby the price of a product is determined by adding a
profit element (percentage) in addition to the cost of making the product. In Cost
Based Pricing, either a fixed amount or a percentage of the total product
manufacturing cost is added as profit to the cost of the product to arrive at its selling
price.

Cost-based pricing = (cost per unit x mark up) + cost per unit

= (RM25 x RM0.60) + RM25

= RM40.00 per cake

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i) Place

Our place for this Belle Vie Café is located at Bandar Seri Iskandar knows as
University Town and it shows that there are many students around this area. Students
love to hang out with their friends for almost every day especially during their free
time to get away with their busyness and works, as well as for other colleagues.
Therefore, it is undeniably that our place for this café is very strategic and profitable.

j) Distribution Strategies

Basically distribution strategy is a plan to make sure our products reach the customers
through the supply chain. There are many types of distribution strategy but for our
business, we chose to use our won exclusive store which is our café to sell our
products because we want to preserve the freshness and originality of our cakes,
especially. In addition, this way can save us from travelling cost or other cost and
expenses in delivering our product from one party to another.

Manufacturer Customers

k) Promotion

Promoting our products also plays an important role in receiving a high income as it
can influences people to buy pur products. As for our Belle Vie Café we use the social
media to promote and advertise the café such as Instagram, Facebook, Twitter,
Telegram and Whatsapp @belleviecafe. Plus, we do have our own website
www.belleviecafe.com that provides full description of our café, products, price and
contact number also can make order through the website. The café also distribute the
brochure and name card to customer. Moreover, our staff asking help from their
friend or regular customer to share the café webpage through social media and it is
really effective and is potential to make it viral.

26
2.7 MARKETING BUDGET

MONTHLY OTHER
ITEM FIXED ASSET
EXPENSES EXPENSES
Signage Board RM 2,000 - -
Working Capital
Salary, EPF, SOCSO RM 11,728.50
- -
Sales Promotion RM 1,000
Social Media RM500
Other Expenses
RM 2,000
Advertising
- - RM 1,500
Pamphlets
RM 500
Others
TOTAL RM 2,000 RM 13,228.50 RM 4,300

27
2.8 TARGET MARKET

To ensure the marketing fulfil the customers’ needs and wants and at the same time to
generate profit of the business, we need to maintain our quality of the food and
coffees. At this area, we only focusing our target customers which is families,
students and lecturers because this area is more to the institutional. Other than that, we
have considered the three factors in our business such as geographical, physiological
and demographic. By identify the three elements we can decide our target market and
we can run the business smoothly and we can set our next target for our business.

a) Psychographic
It is important to determine the customer’s lifestyle and activities because it is related
to the business that we run out. This factor will consider in the buying behaviour,
including attitudes, expectation and activities of the customers. Based from the
research we determine that our target market is people that come from all levels and
both genders. As we know, we have our competitors such as Secret Recipe, Living
Bread Bakery and Nofa Aroma Cake House and we make a bit different from other
café which is we serve multiple choices of menu tour customers with high quality of
the ingredients and quality of the tastes.

b) Behavioural
Behavioural is a unique relationship to our customers with a very personal
conversation. In this segmentation, we provide other services which is if anyone want
to held an event such as birthday parties, wedding or other events we can provide our
service for the side dishes of the events. Furthermore, we also provide unique design
of goodie bags for the customers that appointed our service for the events and we
provided together with our products. By provide this services, we can increase our
business income and expand our business to other states.

28
3.0 INTRODUCTION OF OPERATIONAL PLAN

Operational plan is important in every business to make sure the business will achieve
the café objectives and achieve the stable in financial. The strategic operational plan is
needed to control the flow of money invested to make sure the business operating
smoothly and successfully also worth the money invested by gaining many profits.
The operational plan is starting plan that soon will be seen in long term or future. This
plan should be managed by the manager or owner because the skills is needed to think
about actual operational plan that need to be consider such as on how much capital
needed to spend on the cafe, what kind of equipment that need to be used and how
much the equipment cost, the ingredients cost, packaging and others.. The operational
plan also must contain the structure or layout of the café which it is important to get a
proper and talented interior designer that can sketch or planning the design of café
with selected theme and attractive design that is comfortable, convenient and unique
that will attract many customer to visit the café also keep repeating come to the café.

The operational plan must be well focused and specific to the café objective and to
make sure the worker following the guidelines and know every function of
equipment. The co-operation and hardworking spirit should exist in every employee
because if this spirit exist, the café target will be achieved. Besides, the operational
plan must be well measured and estimated to prevent the capital lost. The planner
must make sure that every capital invested to the café will gaining profit and they also
must prepare the backup plan if something happen. The employers should set the aim
of less capital but high profit but with high quality because every business have their
own challenges, problems and cases that may occur which is unpredictable, so every
employee must be well prepared and know how to overcome the problems that can
haunting them anytime.

From operational plan, the café aims can be seen closely and the structure of the
planning to achieve the café goal can be see clearly. Operational plan must include the
operating system which is important to café organisation. The operation or business
hours must be planned with suitable time and consider the people in the environment.
If the operational plan is organised correctly and the employee stick to the plan, the
café goals will be achieve and business target will be achieve more than expected.

29
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3.1 PROCESS PLANNING FOR MANUFACTURING

30
3.2 CAPACITY PLANNING

a. Sales Forecast Per Month

Average sales forecast per month Cakes + Beverages = RM16, 120
Number of output per month: Average sale forecast / sale price per unit

BEVERAGES SALES PRICE

CAKES SALES PRICE
FRUIT JUICE COFFEE

= RM 9,100 / RM 50 = RM 1,820 / RM 7 = RM 5,200 / RM 10

= 182 units = 260 units = 520 units

TOTAL FORECAST PER = RM 9,100 + RM 1,820 + RM 5,200

MONTH = RM 16,200

b. Number Of Output Per Day

The number of our cafe working day are 26 days.

So, number of output per month / number of working days per month.

BEVERAGES
CAKES
FRUIT JUICE COFFEE

= 182 units / 26 days = 260 units / 26 days = 520 units / 26 days

= 7 units of output per day = 10 units of output per day = 20 units of output per day

31
c. Number Of Units Per Hour

Daily working hours are 12 hours, so number of output per day / daily working hours.

BEVERAGES
CAKES
FRUIT JUICE COFFEE

= 20 units / 12 hours
= 10 units / 12 hours = 10 units / 12 hours
= 1.6667 units means that
= 0.8333 units means that 1 = 0.8333 units means that 1
2 units of output per
units of output per hour units of output per hour
hour

32
3.3 MATERIAL REQUIREMENT
SAFETY
TOTAL
STOCK PRICE TOTAL
MATERIAL QUANTITY MATERIAL
(5% of /UNIT RM PRICE
REQUIREMENT
quantity)
Cheese 10 kg 0.5 kg 10.5 kg RM 30 RM 315
Flour 30 kg 1.5 kg 31.5 kg RM 3 RM 94.50
Butter 20 kg 1 kg 21 kg RM 18 RM 378
Egg 400 nos 20 nos 420 nos RM 1 RM 420
Sugar 80 kg 4 kg 84 kg RM 2.80 RM 235.20
Baking
3 kg 0.15 kg 3.15 kg RM 3 RM 9.45
Powder
Cake Box 300 pieces 15 pieces 315 pieces RM 2 RM 630

Cake plate 500 pieces 25 pieces 525 pieces RM 2.50 RM 1,312.50

Coffee Powder 10 kg 0.5 kg 10.5 kg RM 20 RM 210

Fruit 50 kg 2.5 kg 52.5 kg RM 10 RM 525

Drinking cup 1500 pieces 75 pieces 1575 pieces RM 2 RM 3,150

TOTAL RM 94.30 RM7,279.65

33
3.3.1 IDENTIFY SUPPLIER

MATERIAL SUPPLIER
Cheese McGrath Cheese Company , New York’s Hudson Valley
Flour, Butter, Sugar, Baking De Mas Bakery Ingredient Supply
Powder
Coffee Powder Super Coffeemix Manufacturing Ltd
2 Senoko S Rd, Singapore 758096
Fruit Pasar Basah Batu Gajah , Batu Gajah, Perak
Cake Box, Cake plate and Hoon Lir Sdn.Bhd, PT240621, Hala Industri 3, Kawasan
Drinking Cup Perindstrian Bercham, Ipoh 31400 Bercham, Negeri Perak

3.3.2 LIST OF MACHINE AND EQUIPMENT

MACHINE NUMBER OF MACHINE

Bakery Mixer 2
Oven 1
Refrigerator 1
Coffee Machine 2
Juice Blender 1
Cake Display Fridge 2

3.3.3 LIST OF MACHINE AND SUPPLIER

34
 MACHINE SUPPLIER
Bakery Mixer & Oven Mok Lee Bakery Machinery Pte Ltd
Blk, 5048 Ang Mo Kio Industrial Park #01-
621, Singapore 569551
Refrigerator & Cake Display Fridge Kah Who Refrigeration Sdn.Bhd
No 306, Jalan Pasir Puteh, Ipoh, Perak,
31650 Malaysia
Coffee machine Dankoff Coffee Specialist Sdn.Bhd
M6, Jalan ML16, ML16 Industrial Park
43300, Seri Kembangan Selangor, Malaysia
Display rack & Juice Blender IKEA Johor Bahru
33, Jalan Harmonium 23/13, Taman Desa
Tebrau, 811100 Johor Bahru, Johor

3.4 KITCHEN EQUIPMENT

PRICE PER UNIT

ITEM QUANTITY TOTAL COST (RM)
(RM)
Bakery Mixer 2 RM 4,747.00 RM 9,494
Oven 1 RM 6,300 RM 6, 300
Refrigerator 1 RM 3,599 RM 3,599
Coffee Machine 2 RM 740 RM 1,480
Juice Blender 1 RM 593 RM 593
Display Fridge 2 RM 3,500 RM 7,000
TOTAL 10 RM 19,479 RM 28,466

35
3.5 LAYOUT PLAN

CASHIER
DISPLAY FRIDGE COUNTER
DISPLAY FRIDGE
REFRIGERATOR

OVEN
COFFEE JUICE
MIXER
MACHINE BLENDER

Figure 3.5 shows that the layout plan for our cafe.

36
3.6 LOCATION PLAN

The café is located at Bandar Sidec, Seri Iskandar, Perak. The café is located at
strategic location that affect the economics and performance of the business. Such as near to
BHP Petrol Station and close to Billion, Bank Islam, Eco Shop, Harumi Restaurant and
McDonald. The cafe also attract students from Universiti Teknologi Mara (UiTM), Kolej
Poly-Tech MARA (KPTM) and Universiti Teknologi Petronas (UTP) and wish to have them
as regular customer for the cafe. This shop also is strategic as the café located near to Ipoh-
Lumut highway.

Figure 3.6 shows that the location of Belle Vie Cafe.

37
3.7 OPERATION OVERHEAD

NO TYPES OF OVERHEAD MONTHLY COST (RM)

1 Electricity RM 2,500
2 Water RM 1,800
3 Telephone RM 200
4 Internet RM 200
5 Machine Maintenance RM 900
6 Runner RM 1,100
7 Fuel RM 700
TOTAL RM 7,400

3.7.1 BUSINESS AND OPERATION HOURS

 Business hour: 12 hours per day (10.00 a.m until 10.00 p.m.)
 Operating hour: 13 hours per day (9.00 a.m until 11.00 p.m)
 Working days: 6 days in a week ( Monday to Saturday)
 Off day: Sunday

38
3.8 OPERATION BUDGET

FIXED ASSET MONTHLY

ITEM
(RM) EXPENSES (RM)

Fixed Asset
-
 Kitchen Equipment RM 28,466

Monthly Expenses
 Raw Materials RM 7,279.65
-
 Overhead RM 7,400

TOTAL RM 28,466 RM 14,679.65

TOTAL RM 43,145.65

39
4.0 ADMINISTRATIVE PLAN

4.1 VISION, MISION AND OBJECTIVE

Vision

Our vision is to be the first choice of customers and also to make sure that our
products and services given to the customers are always can satisfied their needs and
expectation about our café and the taste of our cakes.

Mission

Our mission is to open another branch at the other area when our business has been
established.

Objective

 Provide cakes that people want to eat over and over again while maintaining
the quality of each cake sold.
 To establish this business and to be well-known café by all the people.
 To add more cakes and another new menu.
 To have some advantages with the other competitors.

40
4.2 SCHEDULE OF REMUNERATION

MONTH
EPF (12%) SOCSO TOTAL
POSITION QUANTITY SALARY
B (3%) C (A+B+C)
A

General
1 RM2,500 RM300 RM75 RM2,875
Manager

Financial
1 RM2,000 RM240 RM60 RM2,300
Manager

Marketing
1 RM2,000 RM240 RM60 RM2,300
Manager

Operation
1 RM2,000 RM240 RM60 RM2,300
Manager

Administration
1 RM2,000 RM240 RM60 RM2,300
Manager

TOTAL RM12,075

41
4.2 ORGANIZATIONAL CHART

General Manager

Financial Marketing Operation Administration

Manager Manager Manager Manager

42
4.3 SCHEDULE OF TASK AND RESPONSIBILITIES

 Position as a marketing manager and the

responsibilities is to established target market for the
business and attempt to achieve the target

 they need to promote the product to the customers or

make a promotions during the public holiday
MARKETING
MANAGER  They will be person in charge to monitor business
websites and updating at the social media

 They need to plan and prepared the advertisements to

increase the sale and lastly they need the record all of
the customer’s review to improve the quality.

 To manage the capital or money for the operation

process to produce the product

OPERATIONAL  To arrange the operation budget for the business

MANAGER
 Make sure the design of the cafe is suitable for
operation

 Make sure all the workers get their right such as

KWSP, insurance and others
ADMINISTRATION
MANAGER  Make organization structure and distribute the job
description following the department

 Need to open a bank account for a business.

 Need to arrange schedules and allocate money to

repay loans made with banks
FINANCIAL
MANAGER  Someone who manages financial for a business should
be wise in strategizing and handling money

 Financial managers should also take insurance for cafe

43
4.4 LIST OF OFFICE FURNITURE AND FITTING

PRICE/UNIT TOTAL
TYPE QUANTITY
(RM) (RM)

Dining Chairs
32 150.00 5,250.00

Dining Tables
8 200.00 1,600.00

Air Conditioner
2 1,500.00 3,000.00

Cake Display
2 2,266.00 4,532.00
Cabinets
Cash Register
1 599.00 599.00

Telephone
1 74.00 74.00

Fingerprint time
attendance 1 140.00 140.00

Counter and
Pickup Table 1 768.00 768.00

Decorations
 Wall Paper
20 rolls
 Frames For 17.00 340.00
10 pieces
Decorations 13.00 130.00

TOTAL 16,433

Table 4.4 shows that the office furniture and fitting.

44
4.5 LIST OF OFFICE SUPPLIES

PRICE PER
TYPE QUANTITY TOTAL
UNIT/RM
Receipt Book
2 5.00 RM 10.00

Pen
1 Carton 15.00 RM 15.00

A4 Paper
1 Rim 16.00 RM 16.00

Menu Catalogue
7 Pieces 5.00 RM 35.00

Files
3 8.00 RM 24.00

Calculator
1 30.00 RM 30.00

Small Order Book

5 3.00 RM 15.00

White Board
1 20.00 RM 20.00

White Board
Marker 4 2.50 RM 10.00

Stapler and Staples

2 4.00 RM 16.00

TOTAL RM 191.00

Table 4.5 shows that the list of office supplies.

45
4.6 ADMINISTRATION BUDGET

MONTHLY OTHER
ITEM FIXED ASSET
EXPENSES EXPENSES

Office Furniture and

RM 16,433 - -
Fittings

Salary, EPF, SOCSO

- RM12,075 -

Office Supplies - - RM191

TOTAL RM 16,433 RM 12,075 RM 191

46
5.0 FINANCIAL PLAN

Financial plans are very important because we need to know the amount of money
coming in and out of the account. Therefore, we have to appoint a finance manager to
manage the financial part of our business. The finance manager plays a very important
role where she needs to know where the money is invested, how much money we can
get within one day, how much money is needed to pay for the rent, how much money
is needed to pay the employee's salary and many more. The finance manager needs to
take care of every thing done involving the money. For example, the finance manager
will record every money that goes out and record into the log book as a precautionary
measure and we can also track down the losses.

47
ib
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5.1 THE IMPORTANCE OF FINANCIAL PLAN

5.2 THE SOURCES OF FINANCIAL

48
To identify the
relevant
sources of
finance
6.0 CONCLUSION

In conclusion, this subjects teach us how to make a successful business. Therefore, we

need to know and need to understand every procedure in the business to generate
profits. Therefore, if we do not focus or understand on procedures that have been
taught, there is a possibility that the business we want to build will be easily
destroyed. Additionally, there are various inputs we get from this subject especially in
relation to business knowledge. This is because, Miss Roziah teach us how to think
more openly, creatively and innovatively. Such thinking can produce very good
quality products and also a very successful business. For example, like open-minded
people like to look for ways to market their products across the country in Malaysia
and abroad. .

Type of business that we have choose is cafe because it can easily attracts customers
around the Seri Iskandar area. This is because our cafes offer drinks and cake which is
the prices is very reasonable and affordable. In fact, our cafes provide many facilities
that customers can leverage such as air conditioning, free Wi-Fi, rooms to do parties
and many more. Furthermore, the Seri Iskandar is an institution of educational area,
so there are many students and lecturers who can come to our cafe. Nowadays, people
like to enjoy the desserts and drinks available in our cafes such as cakes, coffee and
fruit juices as it can make them smile happily. At the same time, we can also learn
how to make cakes, improve our recipes and create new recipes.

In a business we need several managers who can be divided by categories. Among

them, general manager, financial manager, marketing manager, operational manager
and administration manager. Each of these managers plays a very important role in
which they bear a very heavy responsibility. This is because without them, the
business that we have built will be disrupted. Therefore, each manager needs to plan
and strategize to further develop the business they have built.

Through our business, we can also strengthen relationships between employees,

customers and people around us. There are many benefits and interests that we can
learn. We can also learn how to produce more quality products for our customers to

49
buy. Therefore, this subject can not be neglected as there are many knowledge that we
can learn.

50
7.0 REFERENCES

1. Miss Roziah bt Hassan, Lecturer of Fundamental of Entrepreneurship (ENT 300).

2. https://www.slideshare.net/Haziqzikri97/ent300-business-plan-report-uitm
3. http://fliphtml5.com/lnym/nkgz/basic

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