Business Plan Ent300

ENT300
FUNDAMENTALS OF ENTERPRENEURSHIP
NANNIE’S DONUT HOUSE
PREPARED BY:
NAME CLASS NO. MATRIX

NATASHA AMIRA ANUAR KBA1184I 2019426022
NURATIKAH AMRAN KBA1184I 2019217462
NAJIHAH ZULKIFLI KBA1184I 2019244528
AYU WAHIDA ZOLKAPLI KBA1184I 2019443543
CHE NOR FARAHANIM CHE KBA1184I 2019627196
MAHADI
MOHAMAD IKHMAL DANIAL KBA1184I 2019666652
MOHAMAD NIZAN
PREPARED FOR:
DR NUR ZAINIE ABD HAMID
FACULTY OF BUSINESS MANAGEMENT
JUN 2021 – JULY 2021

TABLE OF CONTENTS
NO. TITLE PAGES
1.0 CHAPTER 1: INTRODUCTION
CHAPTER 2: ORGANIZATIONAL PLAN

2.1 INTRODUCTION TO THE
ORGANIZATION
2.2 ORGANIZATIONAL
STRUCTURE
2.3 ADMINISTRATIVE MANPOWER
PLANNING
2.4 SCHEDULE OF TASKS AND
2.0 RESPONSIBILITIES
2.5 SCHEDULE OF
REMUNERATION
2.6 COMPENSATION AND
BENEFITS
2.7 LIST OF OFFICE FURNITURE
AND FITTINGS
2.8 LIST OF OFFICE EQUIPMENT
2.9 ADMINISTRATIVE BUDGET
3.0 CHAPTER 3: MARKETING PLAN

4.0 CHAPTER 4: OPERATION PLAN
CHAPTER 5: FINACIAL PLAN

5.1 PROJECTED ADMINISTRATIVE,
MARKETING AND OPERATIONS
EXPENDITURE
5.2 PROJECTED SALES AND
PURCHASES
5.3 OTHER RELATED INFORMATION
5.4 FINANCIAL BUDGET
5.0 5.5 PROJECT IMPLEMENTATION
COST & SOURCES OF FINANCE
5.6 TABLE OF DEPRECIATION
5.7 TABLE OF LOAN AND HIRE-
PURCHASE AMMORTISATION
5.8 CASH FLOW STATEMENT
5.9 INCOME STATEMENT
5.10 BALANCE SHEET
5.11 FINACIAL RATIO ANALYSIS
6.0 BUSINESS MODEL CANVAS
7.0 APPENDICES
1.0 CHAPTER 1: INTRODUCTION
1.1 INTRODUCTION TO THE BUSINESS
i. Name of the business: Nannie’s Donut Cake House
ii. Nature of business: Partnership

Nannie’s Donut Cake House is a partnership business which has
been founded in 2021 in Bandar Sungai Petani, Kedah. Nannie’
Donut Cake House is basically a shop cake which selling a slice
or whole of donut’s cake. Besides that, we also take
reservations to make a donut cake for a special occasion. We
also selling many flavors of donut cake which is Salted caramel,
Nutty Choco
Creamy Strawberry Nut and Cheese Cheese.
iii. Industry profile:
iv. Business Location: Bandar Sungai Petani
v. Date of commencement: Year 2022
vi. Factors in selecting the proposed business:
a) We want to prepare a place to celebrate a birthday. This is because there is do not have
shop cake at the area that provide this service. While this donut cake can give satisfaction
to our customers because it is big and filling.
b) It is our goal to offer new business opportunities. Our company will lease space for any
businessman.
vii. Future prospects of the business:
a) We want to open a new branch in other state in next 5 years. Our future prospect of the
business is to open a new branch to introduce the existence of this donut cakes with many
flavors in other place.
b) We will be offering 5% for each purchase 2 slice and above on very weekend. Besides
that, we willbe introducing a new menu for our new branch because this is to satisfy our
customers.
1.2 PURPOSE OF BUSINESS PLAN
1. To convince relevant parties of the investment potential of the project. Suppliers help
persuade suppliers that our business endeavor is viable to supplies as well as our
company in the long term. Besides that, the Business Plan contains information relating
to the business operations, management, marketing, and financial status. The potential
investors can there obtain an overview of the company.
2. As a guideline for managing the business and to help employees comprehend and offer
them guidance on their tasks and responsibilities in company.
1.1 BUSINESS BACKGROUND
i. Name of the business: Nannie’s Donut Cake House

ii. Business address: Bandar Sungai Petani, Kedah
iii. Correspondence address: Bandar Sungai Petani, Kedah
iv. Website address: https://nannies.donutcakehouse.com
v. E-mail address: Nanniesdonutcakehouse123@gmail.com
vi. Telephone number: 03-82926793 / 011-5165673
vii. Fax number: 03-33718901
viii. Form of business: Partnership
ix. Main activity: Selling Donut Cake

x. Date of commencement: 15 June 2022
xi. Date of registration: 15 January 2022
xii. Registration Number: In Progress
xiii. Name of Bank: CIMB BANK

xiv. Bank account number: 7354230167
1.4 PARTNERS BACKGROUND
1.4.1 General Manager
Name : MOHAMAD IKHMAL DANIAL BIN MOHAMAD NIZAN
Identity card number : 010313-02-1443
Permanent address : Kampung Charok Dara, Mukim Tawar, 09310 Kuala Ketil, Kedah
Correspondence address : Kampung Charok Dara, Mukim Tawar, 09310 Kuala Ketil, Kedah
Email address : danialikhmal77@gmail.com
Telephone number : 013-6496109
Date of birth : 13/03/2001
Age : 20
Marital status : Single
Academic qualification : Diploma in Office Management and Technology
Course attended : Office Administration
Skills : Manage operations and processes within budget
Experience : 4 months
Capital contribution : Rm 65,000

1.4.2 Assistant General Manager
Name : CHE NOR FARAHANIM BINTI CHE MAHADI
: No 689 Lorong Teja Taman Keladi, 08000 Sungai

Permanent address Petani, Kedah
: No 689 Lorong Teja Taman Keladi, 08000 Sungai

Correspondence address Petani, Kedah
Email address : chefarahanim@gmail.com
Age : 21
Skills : Customer service and multi-tasking skills

1.4.3 Administration Manager
Name : NURATIKAH BINTI AMRAN
Identity card number :
Permanent address :
Correspondence address :
Email address :
Telephone number :
Date of birth :
Age : 20
Skills : Administrative writing and reporting skills

1.4.4 Marketing Manager
Name : NAJIHAH BINTI ZULKIFLI
Permanent address : No 45, Taman Permai, Jitra, 06000 Kedah
Correspondence address : No 45, Taman Permai, Jitra 06000 Kedah
Email address : najihahzulkifli864@gmail.com
Age : 21
Skills : Networking ability and editing skills

1.4.5 Production Manager
Name : AYU WAHIDA BINTI ZOLKAPLI

Permanent address : No 135 Kampung lahar Jambu 02600, Perlis
Correspondence address : No 135 Kampung lahar Jambu 02600, Perlis
Email address : Ayuwahida321@gmail.com
Date of birth : 2 November 2001
Age : 20
Skills : Problem solving skills

1.4.6 Financial Manager
Name : NATASHA AMIRA BINTI ANUAR
Permanent address : No.55, Maju 9, Taman Kemajuan, 01000 Kangar, Perlis
Correspondence address : No.55, Maju 9, Taman Kemajuan, 01000 Kangar, Perlis
Email address : tashaamyra4430@gmail.com
Telephone number : 019 9995391
Age : 20
Skills : Time management and finance management

1.1 BUSINESS LOCATION
1.5.1 Factors influencing Choice of Business Location
a) Price of premise/ cost of rental per month
The price of the premise is cheap and ths is the principal criteria we chose.
The saizing cost of our building is as affordable for RM 10 billion as for RM
35 billion in other areas. So, our costs are reduced. For the cost of rental per
month we just paid RM2300 only.
b) Distance from the source of raw materials
The distance from our shop with the source of raw material is not very far. It
is easy for us to get and receive ingredients for making cakes with this
facility. It also will cut our cost of production and transport.
c) Availability of manpower
For availability of manpower, we plan to hire 12 workers which is 4 men and

8 women who are responsible for doing their job of introducing the store to
be opened soon. For example, 3 of them placed in the cake making section.
d) Transportation facilities
There are many transit amenities in Bandar Sungai Petani that can connect
our town to another. For example, UTC Sungai Petani, KTM Sungai Petani
and others. Due to several transport amenities, many people will be attracted
to our town. That will make our visitor much bigger.
e) Distance from customers
The distance between our shop with customer is very near as our location is
next to Amanah Saham Nasional Berhad and near the KFC Aman Jaya DT
and Bank. With this, it makes easy for us to reach our shop in proximity the
customer. This will raise our income.
f) Basic amenities (electrical, water, telephone and internet facilities)
There are basic utilities available in our locality as this is a developing city
and a lot of services such as water, telephone, electrical and internet have
been supplied. Because all basic needs have been met, our services will be
more effective and efficient.
1.5.2 Office Location
g) Physical location of the project
We select a land near to an emblematic site Amanjaya Mall (CMart) and

Eco Shop 2 and easy to access and exist by Tol Sungai Petani Utara as
our shop and business location. When this location is developed area,
more people and a lot of many sources will be attracted.
h) Building
Type: Shop
Structure: 4- Stories building
Condition: In progress
Size: Land= 32400 square feet
Built up = 120 meter
Cost of building: RM 10 billion
Visual of building
2.0 CHAPTER 2: ORGANIZATIONAL PLAN
2.1 INTRODUCTION TO THE ORGANIZATION
2.1.1 Vision
To become the world leading Donut Cake Café and place where everyone can meet, build
relationship and have a good time.
2.1.2 Mission
Want to be more passionate in creating new and exciting donut cake that taste excellent and
make every bite more enjoyable. We will never jeopardize the quality of our foods or our
family values, and we will strive to exceed customers’ expectations one order at a time.
2.1.3 Objectives
1. Provide goods and high-quality service to our customer with professionalism.
2. Expand our café brand to all over Malaysia in 3 years.
3. Establishing our Café outlet at all state in Malaysia in 15 years.
4. To provide customers with affordable price for our goods.
2.1.4 Logo & Description
Nannie’s Donut Cake House is a friendly and local donut cake shop serving tasty donut
cake and hot coffee for customer around Sungai Petani. It doesn’t matter if you’re coming
back from the school run, on a coffee break, or just want a tasty treat. Everyone is welcome
at our place. We’re looking for a nostalgic name and cheerful design for our Donut Cake
House that will attract customer to come and try our donut cake. For example, we can see
on Nannie’s name that we pick to make sure customers remember their memories of eating
their grandma or Nannie donut to make sure the nostalgic memories will be back. Next, for
the colour of the design we choose pink and blue. We want to provide a design with a
cheerful colour that will attract children and also adult to come and eat at our café with a
happy and cheerful mood.
2.2 ORGANIZATIONAL STRUCTURE
Organizational Chart (Nannie’s Donut Cake House)

2.3 ADMINISTRATIVE MANPOWER PLANNING
Position and Number of Personnel
Position Number of Personnel
General Manager 1
Administration Manager 1
Marketing Manager 1
Production Manager 1
Financial Manager 1
Assistant General Manager 1
Total 6
2.4 SCHEDULE OF TASKS AND RESPONSIBILITIES
Table 2: Schedule of Tasks and Responsibilities
Position Tasks and Responsibilities

General Manager 1. To plan, implement and control the
overall management of the
business.
2. Overseeing daily business activities.
3. Creating policies and
communicating business goals.
Administration Manager 1. Identifying opportunities to improve
a business’ policies or objectives.
2. Preparing and reviewing operational
reports.
3. Guiding the organization’s activities.
Marketing Manager 1. Researching and analyzing market
trends and competitors.
2. Managing the design and production
of promotional materials, such as
websites and brochures.
Production Manager 1. Planning and organizing production
schedules.
2. Estimating, negotiating and agreeing
budgets and timescales with clients
and managers.
3. Overseeing production processes.
Financial Manager 1. Collating, preparing and interpreting
reports, budgets, accounts,
commentaries and financial
statements.
2. Controlling income, cash flow and
expenditure.
Assistant General Manager  Draw up weekly schedules, order
merchandise, and assist the general
manager with training, recruiting,
promotions and planning.
2.5 SCHEDULE OF REMUNERATION
Table 3: Schedule of Remuneration
Position No Monthly EPF SOCSO Total

Salary Contribution Contribution (RM)
(RM) (11%) (RM) (1.75%)(RM)
General Manager 1 3,000 330 52.50 3,382.50
Administration Manager 1 2,300 253 40.25 2,593.25
Marketing Manager 1 2,300 253 40.25 2,593.25

Production Manager 1 2,300 253 40.25 2,593.25
Financial Manager 1 2,300 253 40.25 2,593.25
Assistant General 1 1,600 176 28 1,804
Manager
TOTAL 6 13,800 1,518 241.50 15,559.50
2.6 COMPENSATION AND BENEFITS
BIL COMPENSATION AND DETAILS

BENEFITS
1. Salary Minimum salary: RM1,200 per month

EPF
SOCSO EPF-11% Contribution by Employee/13%
Contribution by Employer
SOCSO-1.75% contribution
2. Maternity leave & Paternity Maternity leave: 90 days (60 day with pay).
leave Paternity leave: 7 days during working period.
3. Bonus 15% of salary for Eid celebration.

10% of sales gain per year.
10% of salary for every end year.
4. Annual Leave Less than 2 years: 8 days leave per year.

2-5 years: 12 days per year.
More than 5 years:16 days per year.
5. Working Days Sunday to Thursday (Leave on Friday)

26 days per month.
294 days per year minus weekend/Public Holiday
6. Wage Increment More than 2 years: 3% per year
7. Benefits Every year worker with good performances will be

sponsored to follow a bakery workshop to
increase skill.
2.7 LIST OF OFFICE FURNITURE AND FITTINGS
Table 4: List of Office Furniture and Fittings
Item Quantity Price/Unit (RM) Total Cost (RM)

Office furniture and 6 1800 10,800
fittings
Meeting table 1 300 300
Office Chairs 6 299 1,794
Office file cabinet 3 units 280 840
Air conditioner 2 1,900 3,800
Glass Door 1 999 999
TOTAL 18,533
Table 5: List of Office Equipment
Item Quantity Price/Unit (RM) Total Cost (RM)

Computer 6 1,800 10,800
Fax Machine 1 1,802 1,802
Printer 3 230 690
WIFI 1 149 149
Photostate Machine 1 1600 1,600
Smart glass door lock 1 499 499
TOTAL 15,540
2.9 ADMINISTRATIVE BUDGET

Fixed
Assets Monthly Other Total
Expenses Expenses Expenses
Particulars (RM) (RM) (RM) (RM)
Fixed Assets
Land & Building - - - -
Office Furniture and fittings (refer
table) 18,533 - - 18,533
Office Equipment (refer table) 15,540 15,540
Premises Renovation 60,000 - - 60,000
Vehicle (office use only) 5,600 - - 5,600
Working Capital
Remuneration (refer table) 15,560 15,560
Utilities 8,600 8,600
Premises Rental 2,500 2,500
Travelling expenses 3,000 3,000
Office supplies 1,300 1,300
Stationaries 300 300
Other Expenditure
Course attended 6,000 6,000
Medical allowances 4,600 4,600
Pre-Operations
Deposit (rent, utilities, etc.) 16,000 16,000
Business Registration & Licences 4,930 4,930
Insurance & Road Tax for Motor
Vehicle 640 640
Other Pre-Operations Expenditure 8,000 8,000
Total 99,673 31,260 40,170 171,103
ADMINISTRATIVE BUDGET
3.0 CHAPTER 3: MARKETING PLAN
3.1 INTRODUCTION TO MARKETING
3.1.1 Marketing Objectives
Mission
To be the first high quality doughnut cafe located in Sungai Petani to provide friendly
service, recyclable packaging, freshly brewed coffee and various flavours of
doughnut cake for all occasions.
Vision
Nannie’s Doughnuts Cake House is offering delicious doughnuts made fresh
throughout the day for everyone in Sungai Petani who want to indulge in a premium
taste of new created doughnut cake.
Objectives:
1. To delivery a fresh and delicious doughnut cake that will satisfy customers
cravings.
2. To offer environmentally friendly packaging to customers and the community.
3. To be the market leader, more improvement and competitive with other

businesses.
4. To increase sales by 3.0% in the first 3 years of operation.

3.2 INTRODUCTION TO PRODUCT OR SERVICE
Nannie’s donuts is a bakery that focus on delicious dough made with special
ingredients. Our offer is to make baked donuts with a variety of flavors.
i. The proposed product/ service : BAKERY

ii. Brand : NANNIE’S DONUT HOUSE
: RM 7 PER SLICE
iii. Selling Price : RM 35 PER CAKE
: Sells donut cakes of various flavors including
Salted caramel, Nutty Choco, Creamy
Strawberry Nut and Cheezy Cheese with
iv. Product/ service features various topping
: We are located in a Strategic location that is
easy to find and have available parking place
v. Product/ service benefits for our customers.
: Donut dough that is created into a cake shape
to produce an idea that is different from the
vi. Product/ service uniqueness others.
3.2.1 Market area and business location
Our donut shop is strategically located in a busy location and we will market our product at
Sungai Petani which is near to Amanjaya Mall, Central Square and The Carnival Waterpark
to attract many customers to enjoy our delicious Donut Cake.
3.2.2 Collect information and data of customers
The information collection and data of customers that we conducted is through an online
questionnaire and distributed to a random 59 people. The informations gathered are gender,
age, Is there a bakery near their home area, Do they like donuts or cakes, Are they
interesting in our Donut Cakes, Do they like to try our donuts cake, What flavors do they want
to try and Are they will love this donut.
Variables Descriptive Frequency Percent (%)

Gender Female 50 84.7 %
Male
9 15.3 %
Age 18 - 27 year old 44 74.6 %
28 - 30 year old 1 1.7 %
31 above 11 18.6 %
40 above 1 1.7 %
47 year old 1 1.7 %
50 year old 1 1.7 %

Is there a any bakery near your Yes 31 52.5 %
house area?
No 28 47.5 %
Do you like donut or cake? I like donut. 5 8.6 %
I like cake. 4 6.9 %
I loved both. 46 79.3 %

if we produce a new and unique Yes, of course I am. 48 81.4 %
dessert such as donut cake, did
you interesting in it? No, I'm not 3 5.1 %
interesting.
8 13.6 %
Maybe, I'll tried it.
Would you loved to try the Absolutely yes. 50 84.7 %
donut cake?
No, thanks. 1 1.7 %
Maybe 8 13.6 %
which flavour do you will like Salted Caramel 6 10.2 %
most?
Nutty Choco 22 37.3 %
Cheezy Cheese 18 30.5 %
Strawberry Nut 11 18.6 %
All flavour 2 3.4 %

Will you love this donut cake Yes 46 78 %
dessert?
No 1 1.7 %
Maybe 12 20.3 %
3.2.3 Segmenting the market

1. Geography
The location is strategic and was easy to find because it’s located near the main
road. There are few characteristics of population that has been identified as our
target market. They have different educational backgrounds, incomes, social classes
and occupations. This is because the Sungai Petani area is considered a big city. Its
population is of all income levels.
2. Demographic (Income)
The demographic segmentation in Sungai Petani has different social classes,
lifestyles, and personalities that influence our market. In the social class, there are
high, middle, and low classes. The middle and upper classes are more likely to buy
our Donut Cakes because of their financial position and stability.
3.3 TARGET MARKET
We determine our target market through online questionnaires and market segmentation
that we have done. Our main target market is the residential area which is Sungai Petani,
Kedah. We would like to provide a Bakery that sells new products such as Donuts Cake to
them because currently there is no store that sells the same donuts as us. Thus, the
residence can stop to buy our donuts despite having a busy lifestyle because of our strategic
location and easy for customers to buy immediately without having to worry.
We are targeting adults as our main customer because based on a survey conducted online,
we found that 64.4% of young people are more likely to enjoy this donut cake. Plus, they
also seem to be more interested in this unique combination of donuts and cakes we
produce.
3.4 MARKET SIZE
We have also identified the population. Population in Sungai Petani is 239270.
Table 6: Market size
Market Segment Population Target Market Target Market

(%)
Teenagers 53070 30 15921
Families 115800 30 34740
Adult 70400 40 28160
Target
Market Segment Market Potential Total Potential Purchase
Purchase (monthly)
RM RM
Teenagers 850 RM 7/ day (RM 7 x 30 days) x 850 =

RM 178,500
RM 1200/
Families 620 month RM 1,200 x 620 =
RM 744,000
Adult 1000 RM 200 / week (RM200 x 4 weeks) x 1000 =

RM 800,000
TOTAL RM 1,722,500
RM 1722500 X 12 = RM 20,670,000
Market size per year = RM 20,670,000
3.5 COMPETITORS
3.5.1 Analysis of Competitor
Table 7: Competitor Strengths and Weaknesses
Competitor Strengths Weaknesses
Competitor 1 Famous for having been in Less choice of flavors.

Big Apple Donuts & Coffee operation for a long time. Not recently restock donuts.
Competitor 2 Easy to get customer Poor customer service.

Secret Recipe attention due to convenient Lack of parking spaces.
location.
Competitor 3 Good customer services Not having online website.

Dazs Donut & Cofee and offer variety of flavours. No delivery service.
3.5.2 Analysis of “Nannie’s Donut Cake House” Opportunities and Threats
Table 8: Business Opportunities and Threats
Opportunities Threats
Gain customers’ trust by providing 1. Offer more by lowering prices,which can

1.
the highest quality and delicious taste leads to operating an unprofitable
of donut cake. business.
Be known as the premier brand of 2. The entrance of new competitors into

2.
delicious donuts. markets.
3.6 MARKET SHARE
3.6.1 Market Share before entry of “Nannie’s Donut Cake House”
Table 9: Market Share before entrance
Competitors Market Share (%) Market Share/ yearly (RM)
J.CO Donuts & Coffee 50 % 10,335,000
Dunkin' Donuts 30 % 6,201,000
Big Apple Donuts & Coffee 20 % 4,134,000
TOTAL 100 % RM 20,670,000

(Same as total Market
Size)
3.6.2 Market Share after entry of “Nannie’s Donut Cake House”
Table 9: Market Share after entrance
Competitors Market Loss of Market Market Share/ yearly

Share (%) Market Share (%) (RM)
Share (%)
J.CO Donuts & 50 8 42 9,301,500

Coffee
Dunkin' Donuts 30 3 27 5,580,900
Big Apple Donuts & 20 2 18 3,720,600

Coffee
Nannie’s Donut - - 10 2,067,000

Cake House
RM 20,670,000
TOTAL 100 % 13% 100% (same as total Market
Size)
3.7 SALES FORECAST
Table 10: Sales Forecast for three consecutive years
Year Month Sales Collection
2022 100,250
Month 1
2022 102,350
Month 2
2022 104,250
Month 3
2022 108,250
Month 4
2022 109,250
Month 5
2022 110,000
Month 6
2022 127,000
Month 7
2022 170,250
Month 8
2022 231,300
Month 9
2022 261,000
Month 10
2022 309,000
Month 11
2022 334,100
Month 12
2022 Total Year 1 2,067,000
2023 Total Year 2 2,205,807
2024 Total Year 3 3,000,650

3.8 MARKETING STRATEGY
3.8.1 Product or service strategy


We will take care of the quality of this donut cake so that customers get new
and fresh donuts so that the taste and texture of this donut is guaranteed to
be delicious.
In addition to maintaining the quality of food, we also place great emphasis on

the environment by not using environmentally friendly packaging containers
instead of using plastic container. We will also use a sticker with the store
logo and information such as phone number and store address on the
packaging box so that customers can easily contact us for any reservations
and reservations
3.8.2 Price strategy
1. Competition based pricing
We have analyzed the product prices for other competitors and decide
to set a cheaper price and offer free coffee with every purchase so
that customers are more attracted and at an affordable price.
Competitor Selling Price

J.CO Donuts & Coffee RM 8.9
Dunkin' Donuts RM 9.5
Big Apple Donuts & Coffee RM 9.9
Nannie’s Donut Cake House RM 7
3.8.3 Distribution strategy

1. Direct to customer
We sell directly to customers in our bakery shop in order to gain loyal

customers and maintain relationships. Other than that, concept of selling
products directly to customers allows our bakery to be competitive with other
companies and brands.
3.8.4 Promotion strategy
1. Advertising
We use effective strategies to promote our business. This includes

marketing from the distribution of brochures with attractive promotional
offers and adopting advertisements using well known celebrities to
make reviews of our Donut Cake. Other than that we also use paid
advertising to advertise on media social.
2. Sales promotion
We offer free delivery service to customers in the vicinity. Also, what is

interesting about our store is that we also offer one free cup of coffee with
every purchase to attract customers to our donut cake shop.
3.9 MARKETING PERSONNEL
Table 11: Position and number of personnel
Position Number Of Personnel
Sales Assistance / /Cashier 2
Total 2
3.10 CHEDULE OF TASKS AND RESPONSIBILITIES
Table 12: Schedule of Tasks and Responsibilities
POSITION Tasks And Responsibilities
 Identify the price of goods and admission.
 Schedule bills using a cash register or optical price

Sales Assistance/Cashier scanner.
 Calculate the amount of payments received in a

given period, and combine this with the amount of
sales.
3.11 SCHEDULE OF REMUNERATION
Table 13: Schedule of Remuneration
POSITION No. Monthly EPF SOCSO Total

Salary Contribution Contribution
(RM) (RM) (RM) (RM)
Sales Assistance /
Cashier 2 2200 220 33 4,906
TOTAL 2 RM 2200 RM 220 RM 33 RM 4906

3.12 LIST OF OFFICE FURNITURE AND FITTINGS
Item Quantity Price/per unit Total Cost
(RM) (RM)
Electric Ovens 1 units 2500 2500
Mixers (30L) 1 unit 1900 1900
Donut Proofer 1 unit 1300 1300
Cooling Racks 10 unit 15 150
Refrigerators 1 unit 3500 3500
Total RM 9350
Item Quantity Price/per unit (RM) Total Cost (RM)

Cash Register 1 unit 1300 1300
Donut Display 2 units 300 600
Cabinet
Menu Boards 1 unit 158 158
Dine in Table 6 unit 250 1500
Chair 24 unit 35 840
Total RM 4398
3.14 MARKETING BUDGET
Fixed
Assets Monthly Other Total
Expenses Expenses Expenses
Particulars (RM) (RM) (RM) (RM)
Fixed Assets
Signboard 1250 1250
Office Furniture and fittings (refer 9350 9350
table)
Office Equipment (refer table) 4398 4398
Motor Vehicle (YAMAHA 135LC -
150 cc) 6800 6800
Working Capital
Remuneration (refer table) 4906 4906
Office supplies (Packaging) 250 250
Water bill 620 620
Electricity bills 750 750
Other Expenditure
Marketing Expenditure 480 480
Pre-Operations
Deposit (rent, utilities, etc.) 5000 5000
Business Registration & Licences 1000 1000
Insurance & Road Tax for Motor
500 500
Vehicle
Other Pre-Operations Expenditure - -
Total 21,798 6,526 6980 34,824
4.0 CHAPTER 4: OPERATION PLAN
4.0 OPERATION PLAN

The operation plan is one of the most important factors to consider in a business.
Like others companies, our target are to ensure that our products/services are the
best in quality and able to satisfy our customers’ need and wants. Hence, a
systematic operational plan is formed so that our business runs smoothly and
achieves its objectives.
4.1 OBJECTIVES
The objectives of our operational plan are as follows:
 To make sure that all the operation activities will be run properly and
effectively by the workers who are responsible for it and able to achieved the
business goal.
 To make sure that our product is nutritious, clean, Halal and always available
to the customer.
 To make sure that the stocks is being managed properly.
 To maximize the sustainable profit growth and minimize the lost.
 To be aware with new business opportunity that is based on our product.
4.2 OPERATIONAL PROCESS
4.2.1 Activity chart

 Before the entrepreneur can produce an output either in the form of product or
services, he will have to undertake process planning.
 This planning will involve identifying the step-by-step processes from beginning to
end to make the product or to provide the services.
 Entrepreneur must identify all activities involved in the manufacture of the product
 These activities will be arranged in the sequence from beginning to end
4.2.2 Process Chart
Activity Chart:
Clients Greet the client.
Get the relevant information about the client need.
Brief the client about the product.
Give the client information.
Received orders.
Transfer the product of customer order to packing section.
Packing the product.
Received payment.
Get feedback about customer satisfaction.

4.2.3 Flow Chart
Transfer the ingredients and equipment use from store.
In a bowl, mix the margarine and castor sugar then stir thoroughly by
using electric mixer until sugar completely dissolve.
Add eggs then vanilla essence and stir with electric mixer until
completely dissolve.
Then, slowly add flour and stir it by using electric mixer.
Then, add baking powder and use electric mixer to mix it well.
Add milk then mix it well by using electric mixer.
Transfer the cake to a hot oven at 190c.
Wait for 30 minutes.
Decorate the cake with melts chocolate.
Process done and stored.

4.3 OPERATIONS LAYOUT
(Operation layout based on process)

4.4 PRODUCTION PLANNING
Production Planning is concerned with the determination and arrangement of all facilities
necessary for future operations. During the scheduling phase the production plan is
translated into a detailed, usually day a day, schedule of products to be made. Besides, it
helps to decide the ways and means of production and showing the direction. That
importantly, it is based on sales forecasting. So, it is important to make sure that the
business is able to produce outputs that are enough to fulfil the expected market demand or
sales. This can be achieved by having a good production planning. In production planning,
the business will determine how much output to produce for a certain period of time such as
in a day, a week or a month.
4.4.1 Calculation for output per day

Average sales / month : RM 172,250.00
Price / unit : RM 7.00
No. of Output / month : RM 172,250.00 / RM 7.00
= 24,607 units / month
Working days : 26 days
No. of Output / day : 24,607 units / 26 days
= 946 units / day
4.4.2 Position and number of personnel
Position No. of personnel
Delivery Men 10
Chef 52
Waitress 10
Total 72
4.4.3 Schedule of Task and Responsibilities

Position Task and Responsibilities
Delivery Men Deliver stock & materials
Chef Cook & handle stock and materials
Waitress Serve customer
4.4.4 Schedule of Remuneration
POSITION NO. MONTHLY EPF 12% SOCSO 2.5% TOTAL

SALARY CONTRIBUTIO CONTRIBUTION (RM)
(RM) N (RM) (RM)
Delivery Men 10 350 42.00 8.75 4,007.5
Chef 52 450 54.00 11.25 26,393
Waitress 10 300 36.00 7.5 3,435
TOTAL 72 1,100 132.00 27.5 33,835.5
4.5 MATERIAL PLANNING
MATERIALS QUANTITY SAFETY TOTAL PRICE TOTAL

STOCK MATERIAL (RM) PRICE
REQUIREMENT
Butter 1,033kg 52 1,085kg 15.00 16,275.00
Castor sugar 755kg 25 780kg 5.00 3,900.00
Egg 25,837 203 26,040 0.40 10,416.00
Flour 755kg 25 780kg 2.50 1,950.00
Milk 65litre 10 75litre 5.00 375
Baking powder 171kg 9 180kg 8.00 1,440
Essence vanilla 21litre 4 25litre 15.00 375
White chocolate 323kg 12 335kg 15.00 5,025
Dark chocolate 323kg 12 335kg 15.00 5,025
Strawberry 516kg 24 540kg 15.00 8,100
Almond Nuts 516kg 24 540kg 18.00 9,720
Cheese 1,033kg 52 1,085kg 30.00 32,550
Addible colours 21litre 4 25litre 3.00 75
Chocolate rice 323kg 12 335kg 3.00 1,005
Whipped cream 414litre 11 425litre 15.00 6,375
TOTAL 32,106 479 32,585 102,636

4.5.1 FUNCTION OF MATERIAL
Material Function
Butter Helps in leavening and adds moisture. It also makes
the donut cake tend to “melt in mouth" while eating it.
Castor Sugar Make the donut cake sweet.
Egg Helps create a smooth batter that creates good
texture.
Flour Flour holds ingredients together, resulting in batter
Milk To improve texture and mouthfeel. It also gives a soft
crumb structure in cakes, and contributes to the
moisture.
Baking powder To increase the volume and lighten the texture.
Essence vanilla Give vanilla scent in the donut cake and avoid
smelly.
White chocolate To give white chocolate flavour and topping on the
donut cake.
Dark chocolate To give dark chocolate flavour and topping on the
donut cake.
Strawberry To give strawberry flavour and topping on the donut
cake.
Almond nuts To give nutty flavour and topping on the donut cake.
Cheese To give cheese flavour and topping on the donut
cake.
Addible colour Give the better colour of the donut cake.
Chocolate rice To give the donut cake more topping.
Whipped cream To give the donut cake more topping.
4.6 MACHINE AND EQUIPMENT PLANNING
Item Quantity Price per unit Total cost (RM)

Freezer 2 2,000 4,000
Making Table 3 870 2,610
Electronic mixer 3 1,000 3,000
Sink 1 113 113
Dining Table set (6 chair) 2 120 240
Trolley 5 70 350
Tray 10 10 100
Dustbin 2 5 10
Cleaning set 1 10 10
Set of cooking utensil 10 89 890
Cakes moulding tray 15 15 225
Storage refrigerator 1 1,500 1,500
Automatic baking machine 1 2,000 2,000
Apron = chef cap 5 8 40
Weight machine 2 100 200
Sealer 2 55 110
TOTAL 15,398
4.6.1 List of Suppliers
LISTS OF MACHINE FUNCTION OF SUPPLIERS ADDRESS

MACHINE
Freezer Store raw materials Morgan Lot 1148, Stor, Bt. 5
such as cheese, 3/4, Jalan, Simpang
butter and others. Empat, 06650 Alor
Setar, Kedah
Electronic mixer Stirring and whisking ORIMAS Wp Kuala Lumpur,
mould of cakes. Kuala Lumpur,
50450
Storage refrigerator Store ready stock Morgan Lot 1148, Stor, Bt. 5
donut cake for 3/4, Jalan, Simpang
customer. Empat, 06650 Alor
Setar, Kedah
Automatic baking Bake donut cake. Beko Lot 1 & 2, Komplex
machine Menara Condong,
Jalan Bandar,
36000, Teluk Intan,
Perak
Weight machine Weighing and OGAWA Lot 1 & 2, Komplex
measure materials. Menara Condong,
Jalan Bandar,
36000, Teluk Intan,
Perak
4.7 BUSINESS AND OPERATION HOUR
4.7.1 Business Hour

Day Time
Sunday – Thursday 10.30 a.m. – 10.30 p.m.
Friday & Public Holiday Close
Saturday 11.00 a.m. – 8.00 p.m.
4.7.2 Operation Hour

Day Time
Sunday – Thursday 7.30 a.m. – 1.30 p.m.
Friday & Public Holiday Close
Saturday 8.00 a.m. – 10.00 p.m.
4.8 LICENSE, PERMITS AND REGULATIONS
Items Types Purpose Procedure
Licenses for Licenses Avoid  Submit required papers to
Signboard unnecessary DBKL, MPPJ, local council
visits by local  Wait for 1 day to be approve
city hall officers after checking all
to disturb your  Fill up prescribe forms
operation flow  Pay government fees to bank or
and impacting counter
bad feelings to
your customers.
Employee Regulation To generate  The employer must register the
Provide Fund pension for establishment online. Register
(EPF) employees after the organization with EPFO.
the age of 58  Read the User Manual
years.  Register on USSP (Unified
Shram Suvidha Portal) of
EPFO.
 Fill Registration Form
 Attach DSC (Digital Signature
Certificate) to the form.
Typhoid Regulation To prevent  Get the injection at hospital.
Injection typhoid fever.
Halal Regulation Ensures that the  Gather product information and
certification food are supporting documentation,
prepared by including ingredient details for
following certain your products.
Islamic dietary  Submit a Halal Certification
guidelines. application and pay application
fees.
 Wait for inspectors to contact
you.
4.9 OPERATIONS OVERHEAD
No. Overheads Cost (RM)

1. Repairs and maintenance 800
2. Utilities 1,250
3. Transportation 510
TOTAL 2,560
4.10 OPERATION BUDGET
Item Fixed Assets Monthly Other Expenses

Expenses (RM) Expenses (RM) (RM)
Machinery and 15,398
equipment
Vehicles 50,000
Remuneration 33,835.5
Raw Materials 102,636
Utilities 1,250
Other expenditure:
Road tax 210
Insurance 300
Repairs & 800
maintenance
TOTAL 65,398 137,721.5 1,310
4.11 IMPLEMENTATION SCHEDULE
Activities Deadlines Duration

Incorporation of business January – March 2021 3
Application for permits & January – April 2021 4
license
Searching of premise February – April 2021 2
Renovation of premise March – April 2021 2
Procurement of machine May – June 2021 2
and raw material
Recruitment of labours June – July 2021 2
Installation of machine June – July 2021 2
5.0 CHAPTER 5: FINACIAL PLAN
The financial is the last step in the preparation of the business plan. It is the most
important aspect of the business plan dan involve the calculation of the total project cost, the
choices of financial source and the preparation of financial projection in term of pro forma
statement which include the cash flow, income statement and balance sheet.
Furthermore, the financial statement should be supported by depreciation schedule

for every fixed asset owned as well as amortisation schedule load for repayment. The
financial plan is prepared after all budgets pertaining to marketing, operation and
administrative aspects are completed.
5.1 PROJECTED ADMINISTRATIVE, MARKETING AND OPERATIONS
EXPENDITURE
MARKETING EXPENDITURE ADMINISTRATIVE EXPENDITURE
Fixed Assets RM
Fixed Assets RM
Land & Building
Signboard 1,250 Office Furniture and fittings 18,533
Office Furniture and fittings 9,350 Office Equipment 15,540
Office Equipment 4,398 Premises Renovation 60,000
Motor Vehicle (YAMAHA 135LC-150 cc) 6,800 Vehicle (Office use only) 5,600
Working Capital Working Capital
Remuneration 15,560
Remuneration 4,906 Utilities 8,600
Office supplies (Packaging) 250 Premises Rental 2,500
Water bill 620 Travelling expenses 3,000
Electricity biils 750 Office supplies 1,300
Stationaries 300
Other Expenditure Other Expenditure

Other Expenditure 480 Other Expenditure 10,600
Pre-Operations Pre-Operations
Deposit (rent, utilities, etc.) 5,000 Deposit (rent, utilities, etc.) 16,000
Business Registration & Licences 1,000 Business Registration & Licences 4,930
Insurance & Road Tax for Motor Vehicle 500 Insurance & Road Tax for Motor Vehicle 640
Other Expenditure Other Expenditure 8,000
TOTAL 35,304 TOTAL 171,103
OPERATIONS EXPENDITURE
Fixed Assets RM
Machinery and equipment 15,398

Vehicles 50,000
Working Capital
Raw Materials 102,636
Carriage Inward & Duty
Salaries, EPF & SOCSO 17,175
Other Expenditure
Other Expenditure 800
Pre-Operations
Deposit (rent, utilities, etc.) 1,250
Business Registration & Licences 540
Insurance & Road Tax for Motor Vehicle 510
Other Expenditure
TOTAL 188,309
5.2 PROJECTED SALES AND PURCHASES
d purchases: SALES PROJECTION

Year 1 Month 1 100,250
Month 2 102,350
Month 3 104,250
Month 4 108,250
Month 5 109,250
Month 6 110,000
Month 7 127,000
Month 8 170,250
Month 9 231,300
Month 10 261,000
Month 11 309,000
Month 12 334,100
Total Year 1 2,067,000
Year 2 ToTal Year 2 2,205,870
Year 3 Total Year 3 3,000,650
PURCHASE PROJECTION
Year 1 Month 1 102,636
Month 2 102,636
Month 3 102,700
Month 4 102,800
Month 5 102,800
Month 6 102,900
Month 7 102,900
Month 8 103,000
Month 9 103,000
Month 10 103,000
Month 11 103,100
Month 12 103,100
Total Year 1 1,234,572
Year 2 ToTal Year 2 1,250,000
Year 3 Total Year 3 1,250,890
5.3 OTHER RELATED INFORMATION
COLLECTIONS FOR SALES PAYMENTS FOR PURCHASES

In the month of sale 100% In the month of purchase
1 month after sale 1 month after purchase 100%
2 months after sale 2 months after purchase
Total 100% Total 100%
FIXED ASSETS Econ. Life (yrs) FIXED ASSETS Econ. Life (yrs)
Office Furniture and fittings 5 Office Equipment 5
Office Equipment 5 Motor Vehicle (YAMAHA 135LC-150 cc) 5
Premises Renovation 5 Machinery and equipment 5
Vehicle (Office use only) 5 Vehicles 5
Signboard 5 5
Office Furniture and fittings 5 5
DEPRECIATION METHOD (1=straight line, 2=declining b alance) 1
INCREASE IN WORKING CAPITAL (%)

Year 2
Year 3
ENDING STOCK OF RAW MATERIALS RM ENDING STOCK OF FINISHED GOODS RM

End of Year 1 2,000 End of Year 1 60
TAX RATE
Year 1 28%
Year 2 28%
Year 3 28%
BUSINESS LEGAL ENTITY 2 NATURE OF BUSINESS 3

1 = Private Limited Cpmpany (Sdn. Bhd.) 1 = Manufacturing
2 = Partnership 2 = Trading
3 = Sole Proprietorship 3 = Service
TERMS OF LOAN (if required)

Interest rate 5%
Loan duration 5
Interest payment method* 2
* Method: 1 = flat rate 2 = annual rest kadar tetap
TERMS OF HIRE-PURCHASE (if required)

Interest rate 5%
Hire-purchase duration 5
5.4 FINANCIAL BUDGET
ADMINISTRATIVE BUDGET
Particulars F.Assets Monthly Exp. Others Total
Fixed Assets
Land & Building - -
Office Furniture and fittings 18,533 18,533
Office Equipment 15,540 15,540
Premises Renovation 60,000 60,000
Vehicle (Office use only) 5,600 5,600
Working Capital
Remuneration 15,560 15,560
Utilities 8,600 8,600
Premises Rental 2,500 2,500
Travelling expenses 3,000 3,000
Office supplies 1,300 1,300
Stationaries 300 300
- -
Pre-Operations & Other Expenditure
Other Expenditure 10,600
Business Registration & Licences 4,930 4,930
Insurance & Road Tax for Motor Vehicle 640 640
Other Pre-Operations Expenditure 8,000 8,000
Total 99,673 31,260 40,170 160,503
MARKETING BUDGET
Particulars F.Assets
NANNIE'S DONUT CAKEMonthly
HOUSEExp. Others Total
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Fixed Assets
Project Implementation Cost Sources of Finance
Signboard 1,250 1,250
Requirements Cost Loan Hire-Purchase Own Contribution
Fixed Assets Cash Existing F. Assets
Land & Building
Motor Vehicle (YAMAHA 135LC-150 cc) 6,800 6,800
Working Capital
Premises Renovation 60,000 22,456 - 37,544-
Remuneration
Vehicle (Office use only) 5,600 4,906 4,906
5,600
Signboard Office supplies (Packaging) 1,250 250 1,250250
Water
Office Furniture and bill
fittings 9,350 620 9,350620
Electricity biils
Office Equipment 4,398 750 4,398750
Motor Vehicle (YAMAHA 135LC-150 cc) 6,800 - 6,800-
Machinery and equipment 15,398 - 15,398-
Vehicles 50,000
Pre-Operations & Other Expenditure 50,000

Working Capital 1 months
Business Registration & Licences 31,260
Administrative 1,260
1,000 1,000
30,000
Marketing Insurance & Road Tax for Motor Vehicle
6,526 500 6,526500
Operations Other Pre-Operations Expenditure119,811 - 119,811-
Total
Pre-Operations & Other Expenditure 50,250 21,798 6,526 6,980 34,824
50,250
Contingencies 5% 19,736
OPERATIONS 736
BUDGET 19,000
Particulars F.Assets Monthly Exp. Others Total

TOTAL 414,451 24,451 390,000
5.5
Fixed Assets
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Machinery and equipment 15398 15,398
Vehicles 50000 50,000
-
-
Working Capital
Raw Materials 102,636 102,636
Carriage Inward & Duty - -
Salaries, EPF & SOCSO 17,175 17,175
- -
- -
- -
- -
Pre-Operations & Other Expenditure
Business Registration & Licences 540 540
Insurance & Road Tax for Motor Vehicle 510 510
Other Pre-Operations Expenditure - -
Total 65,398 119,811 3,100 187,509
5.6 TABLE OF DEPRECIATION
NANNIE'S DONUT CAKE HOUSE

DEPRECIATION SCHEDULES
Fixed Asset Office Furniture and fittings Fixed Asset Office Equipment
Cost (RM) 18,533 Cost (RM ) 15,540
Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation Book Value
- - 18,533 - - 15,540
1 3,707 3,707 14,826 1 3,108 3,108 12,432
2 3,707 7,413 11,120 2 3,108 6,216 9,324
3 3,707 11,120 7,413 3 3,108 9,324 6,216
4 3,707 14,826 3,707 4 3,108 12,432 3,108
5 3,707 18,533 - 5 3,108 15,540 -
6 0 0 - 6 0 0 -
7 0 0 - 7 0 0 -
8 0 0 - 8 0 0 -
9 0 0 - 9 0 0 -
10 0 0 - 10 0 0 -
Fixed Asset Premises Renovation Fixed Asset Vehicle (Office use only)
Cost (RM) 60,000 Cost (RM ) 5,600
Method Straight Line Method Straight Line
- - 60,000 - - 5,600
1 12,000 12,000 48,000 1 1,120 1,120 4,480
2 12,000 24,000 36,000 2 1,120 2,240 3,360
3 12,000 36,000 24,000 3 1,120 3,360 2,240
4 12,000 48,000 12,000 4 1,120 4,480 1,120
5 12,000 60,000 - 5 1,120 5,600 -
6 0 0 - 6 0 0 -
7 0 0 - 7 0 0 -
8 0 0 - 8 0 0 -
9 0 0 - 9 0 0 -
10 0 0 - 10 0 0 -
Fixed Asset Signboard Fixed Asset Office Furniture and fittings
Cost (RM ) 1,250 Cost (RM) 9,350
Method Straight Line NANNIE'S DONUT CAKE
M ethod HOUSE Straight Line
Economic Life (yrs) Economic Life SCHEDULES
5 LOAN & HIRE-PURCHASE AMMORTISATION (yrs) 5
Year LOAN REPAYMENT
Depreciation SCHEDULE Book Value
Depreciation Year HIRE-PURCHASE
Depreciation REPAYMENTBook
Depreciation SCHEDULE
Value
Amount 24,451- - 1,250 Amount - - 9,350
Interest Rate
1 5% 250 250 1,000 Interest
1 Rate 1,8705% 1,870 7,480
Duration (yrs)
2 5 250 500 750 Duration
2 (yrs) 1,8705 3,740 5,610
Method 3 Baki Tahunan
250 750 500 3 1,870 5,610 3,740
Year Principal Interest Total Payment Principal Balance Year Principal Interest Total Payment Principal Balance
4 250 1,000 250 4 1,870 7,480 1,870
- - 24,451 - - -
5 250 1,250 - 5 1,870 9,350 -
1 4,890 1,223 6,113 19,561 1 - - - -
6 0 0 - 6 0 0 -
2 4,890 978 5,868 14,671 2 - - - -
7 0 0 - 7 0 0 -
3 4,890 734 5,624 9,781 3 - - - -
8 0 0 - 8 0 0 -
4 4,890 489 5,379 4,890 4 - - - -
9 0 0 - 9 0 0 -
5 4,890 245 5,135 - 5 - - - -
10 0 0 - 10 0 0 -
6 0 0 - - 6 - - - -
7 Fixed0 Asset 0 -
Office Equipment - 7 Asset
Fixed - - -
Motor Vehicle (YAMAHA 135LC-150 cc) -
8 Cost 0(RM ) 0
4,398 - - 8
Cost (RM) - 6,800 - - -
9 0 0 - - 9 - - - -
Method Straight Line M ethod Straight Line
10 0
Economic Life (yrs) 50 - 10
Economic Life- (yrs) 5 - - -

- - 4,398 - - 6,800
1 880 880 3,518 1 1,360 1,360 5,440
2 880 1,759 2,639 2 1,360 2,720 4,080
3 880 2,639 1,759 3 1,360 4,080 2,720
4 880 3,518 880 4 1,360 5,440 1,360
5 880 4,398 - 5 1,360 6,800 -
6 0 0 - 6 0 0 -
7 0 0 - 7 0 0 -
8 0 0 - 8 0 0 -
9 0 0 - 9 0 0 -
10 0 0 - 10 0 0 -
Fixed Asset Machinery and equipment Fixed Asset Vehicles

Cost (RM ) 15,398 Cost (RM) 50,000
Method Straight Line M ethod Straight Line
- - 15,398 - - 50,000
1 3,080 3,080 12,318 1 10,000 10,000 40,000
2 3,080 6,159 9,239 2 10,000 20,000 30,000
3 3,080 9,239 6,159 3 10,000 30,000 20,000
4 3,080 12,318 3,080 4 10,000 40,000 10,000
5 3,080 15,398 - 5 10,000 50,000 -
6 0 0 - 6 0 0 -
7 0 0 - 7 0 0 -
8 0 0 - 8 0 0 -
9 0 0 - 9 0 0 -
10 0 0 - 10 0 0 -
5.7 TABLE OF LOAN AND HIRE-PURCHASE AMMORTISATION
5.8 CASH FLOW STATEMENT

PRO FORMA CASH FLOW STATEMENT
MONTH Pre-Operations 1 2 3 4 5
CASH INFLOW
Capital (Cash) 390,000
Loan 24,451
Cash Sales 100,250 102,350 104,250 108,250 109,250
Collection of Accounts Receivable
TOTAL CASH INFLOW 414,451 100,250 102,350 104,250 108,250 109,250
CASH OUTFLOW
Adm inistrative Expenditure
Remuneration 15,560 15,560 15,560 15,560 15,560
Utilities 8,600 8,600 8,600 8,600 8,600
Premises Rental 2,500 2,500 2,500 2,500 2,500
Travelling expenses 3,000 3,000 3,000 3,000 3,000
Office supplies 1,300 1,300 1,300 1,300 1,300
Stationaries 300 300 300 300 300
Marketing Expenditure
Remuneration 4,906 4,906 4,906 4,906 4,906

Office supplies (Packaging) 250 250 250 250 250
Water bill 620 620 620 620 620
Electricity biils 750 750 750 750 750
Operations Expenditure
Cash Purchase
Payment of Account Payable 102,636 102,636 102,700 102,800
Carriage Inw ard & Duty
Salaries, EPF & SOCSO 17,175 17,175 17,175 17,175 17,175
Other Expenditure 11,880

Pre-Operations
Deposit (rent, utilities, etc.) 22,250
Insurance & Road Tax for Motor Vehicle 1,650
Other Pre-Operations Expenditure 8,000
Fixed Assets
Purchase of Fixed Assets - Land & Building
Purchase of Fixed Assets - Others 186,869
Hire-Purchase Dow n Payment
Hire-Purchase Repaym ent:
Principal
Interest
Loan Repaym ent:
Principal 408 408 408 408 408
Interest 102 102 102 102 102
Tax Payable
TOTAL CASH OUTFLOW 225,239 67,350 158,106 158,106 158,170 158,270
CASH SURPLUS (DEFICIT) 189,212 32,900 (55,756) (53,856) (49,920) (49,020)
BEGINNING CASH BALANCE 189,212 222,112 166,356 112,501 62,581
ENDING CASH BALANCE 189,212 222,112 166,356 112,501 62,581 13,561
6 7 8 9 10 11 12 TOTAL YR 1 YEAR 2 YEAR 3
NANNIE'S DONUT CAKE HOUSE 390,000

PRO-FORMA INCOME STATEMENT 24,451
110,000 127,000 170,250 231,300 261,000 309,000 334,100 2,067,000 2,205,870 3,000,650
Year 1 Year 2 Year 3

110,000 127,000 170,250 231,300 261,000 309,000 334,100 2,481,451 2,205,870 3,000,650
Sales 2,067,000 2,205,870 3,000,650
Less: Cost of Sales
Opening stock
15,560 15,560 15,560 15,560 15,560 15,560 15,560 186,714 186,714 186,714
8,600 Purchases
8,600 8,600 8,600 8,600 1,234,572 8,600
8,600 1,250,000
103,200 1,250,890
103,200 103,200
2,500 2,500 Ending Stock
Less: 2,500 2,500 2,500 2,500 2,500 30,000 30,000 30,000
3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000 36,000 36,000
1,300 Carriage
1,300 Inward & Duty
1,300 1,300 1,300 1,300 1,300 15,600 15,600 15,600
300 300 300 300 300 300 300 3,600 3,600 3,600
Gross Profit
4,906 4,906 4,906 4,906 4,906 4,906 4,906 58,872 58,872 58,872
250
Less:
250
Enpenditure
250 250 250 250 250 3,000 3,000 3,000
620 Administrative
620 Expenditure
620 620 620 620 375,114 620 375,114
7,440 375,114
7,440 7,440
750 750 750 750 750 750 750 9,000 9,000 9,000
Marketing Expenditure 78,312 78,312 78,312
Other Expenditure 11,880 11,880 11,880
102,800 Insurance
102,900 & 102,900
Road Tax for 103,000
Motor Vehicle103,000 103,000 1,650103,100 1,650
1,131,472 1,650
1,234,572 1,250,000
Other Pre-Operations Expenditure 8,000

17,175 17,175 17,175 17,175 17,175 17,175 17,175 206,100 206,100 206,100
Interest on Hire-Purchase
Interest on Loan 1,223 978 734
Depreciation of Fixed Assets 37,374 37,374 37,374
Operations Expenditure 11,880 11,880 11,880
206,100 206,100 206,100
Total Expenditure 1,960,694 1,961,408
22,250 1,962,053
6,470
Net Profit Before Tax 106,306 244,462 1,038,597
1,650 1,650 1,650
Tax 0 0
8,000 0
Net Profit After Tax 106,306 244,462 1,038,597
Accumulated Net Profit 106,306 350,768 1,389,364
186,869
408 408 408 408 408 408 408 4,890 4,890 4,890
102 102 102 102 102 102 102 1,223 978 734
0 0 0 0
158,270 158,370 158,370 158,470 158,470 158,470 158,570 2,034,230 1,913,496 1,928,680
(48,270) (31,370) 11,880 72,830 102,530 150,530 175,530 447,221 292,374 1,071,970
13,561 (34,709) (66,079) (54,199) 18,631 121,161 271,691 447,221 739,595
(34,709) (66,079) (54,199) 18,631 121,161 271,691 447,221 447,221 739,595 1,811,565
5.9 INCOME STATEMENT

5.10 BALANCE SHEET

PRO-FORMA BALANCE SHEET
ASSETS
Non-Current Assets (Book Value)

Land & Building
Office Furniture and fittings 14,826 11,120 7,413
Office Equipment 12,432 9,324 6,216
Premises Renovation 48,000 36,000 24,000
Vehicle (Office use only) 4,480 3,360 2,240
Signboard 1,000 750 500
Office Furniture and fittings 7,480 5,610 3,740
Office Equipment 3,518 2,639 1,759
Motor Vehicle (YAMAHA 135LC-150 cc) 5,440 4,080 2,720
Machinery and equipment 12,318 9,239 6,159
Vehicles 40,000 30,000 20,000
Other Assets
Deposit 22,250 22,250 22,250
171,745 134,371 96,998

Current Assets
Stock of Raw Materials 0 0 0
Stock of Finished Goods 0 0 0
Accounts Receivable
Cash Balance 447,221 739,595 1,811,565
447,221 739,595 1,811,565
TOTAL ASSETS 618,967 873,967 1,908,563
Owners' Equity
Capital 390,000 390,000 390,000
Accumulated Profit 106,306 350,768 1,389,364
496,306 740,768 1,779,364
Long-Term Liabilities
Loan Balance 19,561 14,671 9,781
Hire-Purchase Balance
19,561 14,671 9,781
Current Liabilities
Accounts Payable 103,100 118,528 119,418
TOTAL EQUITY & LIABILITIES 618,967 873,967 1,908,563

5.11 FINACIAL RATIO ANALYSIS

FINANCIAL RATIO ANALYSIS
LIQUIDITY
Current Ratio 4 6 15
Quick Ratio (Acid Test) 4 6 15
EFFICIENCY
Inventory Turnover #VALUE! #VALUE! #VALUE!
PROFITABILITY
Gross Profit Margin #VALUE! #VALUE! #VALUE!
Net Profit Margin 5.14% 11.08% 34.61%
Return on Assets 17.17% 27.97% 54.42%
Return on Equity 21.42% 33.00% 58.37%
SOLVENCY
Debt to Equity 24.71% 17.98% 7.26%
Debt to Assets 19.82% 15.24% 6.77%
Time Interest Earned 86 249 1,415
5.11.1 GRAPH
6.0 BUSINESS MODEL CANVAS
7.0 APPENDICES
7.1 OUR BUSINESS LOGO

7.2 THE SURVEY

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ENT300

NANNIE’S DONUT HOUSE

NAME CLASS NO. MATRIX

JUN 2021 – JULY 2021

NO. TITLE PAGES

1.0 CHAPTER 1: INTRODUCTION

CHAPTER 2: ORGANIZATIONAL PLAN

3.0 CHAPTER 3: MARKETING PLAN

CHAPTER 5: FINACIAL PLAN

6.0 BUSINESS MODEL CANVAS

1.1 INTRODUCTION TO THE BUSINESS

i. Name of the business: Nannie’s Donut Cake House

ii. Nature of business: Partnership

Creamy Strawberry Nut and Cheese Cheese.

iii. Industry profile:

iv. Business Location: Bandar Sungai Petani

v. Date of commencement: Year 2022

vi. Factors in selecting the proposed business:

1.2 PURPOSE OF BUSINESS PLAN

i. Name of the business: Nannie’s Donut Cake House

ix. Main activity: Selling Donut Cake

xiii. Name of Bank: CIMB BANK

1.4.1 General Manager

Name : MOHAMAD IKHMAL DANIAL BIN MOHAMAD NIZAN

Identity card number : 010313-02-1443

Email address : danialikhmal77@gmail.com

Telephone number : 013-6496109

Date of birth : 13/03/2001

Marital status : Single

Academic qualification : Diploma in Office Management and Technology

Course attended : Office Administration

Skills : Manage operations and processes within budget

Capital contribution : Rm 65,000

Name : CHE NOR FARAHANIM BINTI CHE MAHADI

Identity card number : 000828-02-0854

: No 689 Lorong Teja Taman Keladi, 08000 Sungai

: No 689 Lorong Teja Taman Keladi, 08000 Sungai

Email address : chefarahanim@gmail.com

Telephone number : 011-24097318

Date of birth : 28/08/2000

Marital status : Single

Academic qualification : Diploma in Office Management and Technology

Course attended : Office Administration

Skills : Customer service and multi-tasking skills

Capital contribution : Rm 65,000

Name : NURATIKAH BINTI AMRAN

Identity card number :

Marital status : Single

Academic qualification : Diploma in Office Management and Technology

Course attended : Office Administration

Skills : Administrative writing and reporting skills

Capital contribution : Rm 65,000

Name : NAJIHAH BINTI ZULKIFLI

Identity card number : 001212-02-1124

Permanent address : No 45, Taman Permai, Jitra, 06000 Kedah

Correspondence address : No 45, Taman Permai, Jitra 06000 Kedah

Email address : najihahzulkifli864@gmail.com

Telephone number : 013-5530507

Date of birth : 12/12/2000

Marital status : Single

Academic qualification : Diploma in Office Management and Technology

Course attended : Office Administration

Skills : Networking ability and editing skills