WOLKITE UNIVERSITY
COLLEGE OF BUSINESS AND
ECONOMICS
DEPARTMENT OF MANAGEMENT
BUSINESS PLAN FOR LELIS MODERN BAKERY SUPPLIER
PREPARED BY:-

Group member: ID NO

1,LELISE BEKELE ------------------------------------------------------- BER/470/09

2,ZULEIKA SHAFI - ------------------------------------------------------ BER/ 455/09

3.AKLILU MARUFA ------- ------ ---------------------------------------- BER/049/09

4.GEDEFAW KEFAL ------------------------------------------------------- BER /195 /09

5.MULALEM GETACHEW. ----------------------------------------------- BER/ 326/09

Email lelise bekele 2011@gmail.com

Phone no +25191965690516
SUBMITTED TO: MINDA (MBA)
SUBMISSION DATE: 15/08/2011

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TOPIC: Modern Bakery Business Plan

Organization information

ADDERSS

Region SNNPR

Town GUBERE

Name of entrepreneur LELISE BEKELE

Business name LELIS MODERN BEKARY

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 TABLE OF CONTENT

1. Executive Summary...............................................................................................................vii

1. Introduction..............................................................................................................................1

2. The business discribtion..........................................................................................................1

2.1 Objectives......................................................................................................................................1

2.2. Mission.........................................................................................................................................1

2.3.vision.............................................................................................................................................2

2.4.Business History............................................................................................................................2

2.5 Products and Services....................................................................................................................2

3 The Market analysis.................................................................................................................3

3.1.Marketing tactics...........................................................................................................................3

3.2.Importance of internatandsocial media........................................................................................4

3.3.Customer Profil.............................................................................................................................4

3.4.Target Market:..............................................................................................................................4

3.5.Place (Distribution)........................................................................................................................4

3.6.Promotion:....................................................................................................................................4

3.7.Estimated sales..............................................................................................................................5

4 Development and production.................................................................................................7

4.1.Production process........................................................................................................................7

5.Management.............................................................................................................................8

5.1.Roles and Responsibility of Members of the Organization............................................................8

5.2.Executive Chef...............................................................................................................................9

5.3.Bakery Director.............................................................................................................................9

6. Business Expertise.................................................................................................................10

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 6.1. Financial analysis........................................................................................................................10

6.1.1 .Sales Strategy......................................................................................................................10

6.1.2. Financial Plan.......................................................................................................................10

6.1.3.Risks......................................................................................................................................11

6.1.4.Health Risks..........................................................................................................................11

7.1 Sale forecast................................................................................................................................12

8 Appendices.............................................................................................................................18

9. Reference...............................................................................................................................20

1. Executive Summary
We are LELIS, an innovative retail bakery in GUBRHE to offer high quality bakery
products at a competitive price to meet the demand of the middle- to higher-income
households, school, café and restaurant, and others. We will sell freshly baked breads
and desserts made from the highest grade of ingredients, filling the Gbreye need for a
classic bakery what will make our business stand out in the baked goods industry is our
drive to let the customers be inspired through their own designed creations. In our
store, located conveniently on the gubre adebabay, we will have specified stations with
our fun and easy-to-use design tablets for the customers to fashion their own cakes or
cupcakes, which then our bakers will create for them.
LELIS values having great customer service, keeping up-to-date with technology to
remain as competitive and customer friendly as possible, and contributing to the local
community through non-profit organizations, like clinic, education, through donating
our two day-old baked goods among other things.
We believe that we are coming into the retail bakery industry at an optimal time,
despite the bad economy of today. There are no bakery shops near the gubreye area,
giving us a big break into the industry. The only competition LELIS predicts to have is

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the bakery sections is foyat , which are on either ends of town. These one will be our
greatest threat. Fortunately, the economy has not hurt bakeries.
Our target market will be the higher end of middle class workers and above, however
effort will be made to give lower incomes opportunities to buy our products, such as
through our day-old bread section. Our prices will tend to be higher than those of our
local competitors, mainly for the reason that we strive for higher quality in our
products.
LELIS will be a limited liability partnership between Aklilu and freind, who will also
act as operators. All partners will share equal ownership of the company.
We will require 383,000 for start-up cost, and from which 80,000 will be placed fully
on bank long term loan, but we predict that the debt will be paid after two years. In the
beginning we will only need two minimum-wage workers aside from the three of us
participating in the business plan to run the bakery but more may be added as finances
allow it and demand requires it.

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 1. Introduction
LELIS will be run as a partnership between Aklilu and Friends. This Business plan is
prepared for the purpose of providing an understanding of bakery business. A brief
analysis on baking is thus conducted to identify the current market trend and to share
the shortage and unsatisfied market in GUBREYE and nearby wolkite university.To
catch the interest of a regular loyal customer base with its broad variety of bread
products. The company plans to build a strong market position in the town, LELIS
aims to offer its products at a competitive price to meet the demand of the middle-to
higher-income local market and government and private organizations.

2. The business discribtion

LELIS is a limited liability partnership engaged in the bakery business. It is equally
owned by 5 partners and managed by one. The business is controlled and managed by
Partner. Mr. Adugna will be graduated in economics in wolkite University and has
extensive experience in sales, marketing, and management., The owner has the capacity
to utilize traditional and more advanced bakery technologies to produce new breads and
pastry with locally-adapted technologies. The partnership intends to hire two full-time
bread bakery

2.1 Objectives

The over all objective of the business is to offer its products at a competitive price to
meet the demand of the middle-to higher-income local market and government and
private organizations.
Provides quality of product to the customers
Attract the customer or expand with in short period of time
Expand to two stores in endibr and Agena by the third year of business

2.2. Mission

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LELIS aims to offer high quality bakery products at a competitive price to meet the demand of
the middle- to higher-income households, university, café and restaurant.

2.3.vision

In the future we intend to adapt through marketing and technology to sustain our modern edge
to be as customer-friendly as possible and provide the best products in our field. We also plan
to continue to invest in our community through partnerships with other businesses and
nonprofit organizations and after five years we would hope to set up similar operation in
another area.

2.4.Business History

LELIS is start-up business. Financing will come from the partners and loans. The following
table illustrates the company's projected initial start-up costs.  Our start-up costs come to Br
383,000 which is mostly equipment, store furnishings and construction, and starting
inventory expenses associated with opening our first store.

2.5 Products and Services

LELIS offers a broad range of bread products, all from high quality wheat floors and barly
bread for diabetic person LELIS provide food to all of its customers by providing each
customer bread products made to suit the customer. The bakery provides freshly prepared
bakery products at all times during business operations. Six to eight moderate batches of
bakery and pastry products are prepared during the day to assure fresh baked goods are always
available.lelis also plans to produce its own floor from Adis abeba and imported wheat floor in
the future.
Product: Our product is a high-quality, organic dessert that is extremely adaptable
to both special events, and to the special dietary needs of our customers.
Core product offering
Sweet beaked;
Break fastpastries;
Quality bread

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Positioning:LELIS Bakery will be the place to go in gubreye for fresh, healthy,delicious bread
at an affordable price, and sit down to enjoy it.
Pricing: Our prices will be slightly higher than those of our local competitors, mainly for the
reason that we strive for quality in our products. This goes hand in hand with the market that
we plan to target that of the upper middle class, and our higher income consumers.

3 The Market analysis

Bakery business in Ethiopia recently experienced rapid growth as the living standard and way
of the people is changed. lelis wants to establish a large regular customer base, and will
therefore concentrate its business and marketing on local residents, and others which will be
the dominant target market. This will establish a healthy, consistent revenue base to ensure
stability of the business.LELIS is a bakery that sells quality bread and other pastries. We want
to target the higher income of the middle class, maintain the quality of our products but also
keep the prices reasonable. We will strive to make our food something that our customers
enjoy, but supply an even greater experience by incorporating technology.
The government of Ethiopia is now subsidizing bakery usiness to make competitive in the
market by facilitating credits and by making tax redemptionb.
LELIS focus is on meeting the demand of a regular local resident customer base, as well as a
significant level of government and private organizations that includes , hotels, café and
restaurants and others.

3.1.Marketing tactics

Phase 1:low cost internatout reach to influlential media contacts, invitingthem to follow
our business development process
Phase 2 (one-two month):paid advertisements through local entertiment papers and
local users of social web site.
Key marketing message
Quality ,delicicios bread
Natural organic ingradients
Fun environment,conection to youth andmusiccalture
Openness, transparency

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3.2.Importance of internatandsocial media

 Building fan base

 Costomer feedback
 promotion

3.3.Customer Profil

Our first customers will be primarily local resident at lower profit, government organization
and private companies located in and around gubreye. Our customers will represent a wide
range of ethnic, racial, and cultural backgrounds because the non-profit and government
organization in gubreye reflect the diverse communities. The gubreye residential community is
also highly diverse. Many of our customers will have grown up in families where food and
culture are closely interrelated.

3.4.Target Market:

Our target customers mainly consist of the higher income consumers, and the top of the
middle class. Although this is a smaller group of consumers to appeal to, we hope to position
our-self as a business in the town area or along the by pass in lelis bakery where there is easy
access to our selected consumers. We expect our customers to be of the working class, people
with steady jobs, and possibly families

3.5.Place (Distribution)

Our primary way of distributing our products would be through our store. Hope fully in the
future we will be able to offer catering services, but during start up we will work out of our
own facilities. Customers will be able to walk in and buy our baked goods, as well as set and/or
send orders by telephone, or through a direct in-store appo

3.6.Promotion:

We hope to contact our customers through advertising in FM, radio and in the beginning use
advertisements in the newspaper to introduce our new business. We hope that our idea to sell
bread for half price will promote our products, although we want to be known as a bakery that
sells our fresh baked bread and pastries.

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 We also expect that our valued community involvement will also work as a promotion by
improving the public view of our business and advertising to the individuals involved with the
organizations we work with.
Competition
Competition in the local area is somewhat sparse and does not provide nearly the level of
product quality and customer service as lelis But some of the competitors have strength and
weakness.

Strength

foyat: it will definitely be one of the major competitors because of its strong financial
position and established marketing and operational practices

Weakness

 They bake more bread product; but they do not have large number of customers so the
bread did not complete finish selling. Unsold left bread will prepare for the next period
this activities of selling will make dangerous for customers life due to contamination by
bacteria fungus.
 They don’t have good management practice,
 They don’t give back to the communit.
 They don’t keep the personality of the customer as LELIS

Lelis modern bakery will be compitative with compitator by to fullfil the weakness side and
different product offering not only product of bread like bake bisckut sweet baked goods
break fast pastries

3.7.Estimated sales

Our Sales Forecast shows modest estimates for the first year of operations beginning in May of
2008.  After establishing LELIS the place for sweets and celebrations, we project aggressive
sales increases for the following years. 

1. Year-one revenue

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 expectancy
Bread 1 Bread 2 Bread 3 Bread 4
Number of units sold annually 2,800 1,200 1,600 28,000
Average sales price per unit Br 100.00 Br 80.00 Br 40.00 Br 2.00
Annual revenue per product Br 280,000 Br 96,000 Br 64,000 Br 56,000
Total year 1 revenue Br496,000
2. Year 1 cost of goods sold
Bread 1 Bread 2 Bread 3 Bread 4
Expected gross margin per 50.00% 40.00 25.00% 50.00%
product %
Annual cost of goods sold per Br140,000 Br 38,400 Br 16,000 Br 28,000
product
Total year 1 cost of goods sold Br 222,40
3. Annual maintenance, repair, and overhaul
Factor (%) on capital equipment 15%

4. Number of years for straight-line depreciation 5

5. If long-term debt is being used to finance operations, enter the total Br 80,000
loan value.

4 Development and production

Time line
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 March 2019  Secure financing
 Select location and sign lease

April 2019  Finish tenant improvement

 Purchase all equipment
 Select suppliers

May 2019  Hire staf,training

 Finalize menu
 Open store

4.1.Production process

All of the baked bread will be assembled and coocked in the on sitekichen.there are three main
tasks that will occur in bakery house (1)bread preparation includingprepareing dough and
assemble cacke (2) machure the bread and packaging the breadit(3) and costumer survice.there
will also be administrative tasks including inventorying supplies delivering the money bag to
the bank.

Table 1: Fixed investment cost estimation

No. Description Unit Quantity Unit Total

price cost
1 Baking Machine No 1 30,000
2 Cash register Machine No 1 15,000
3 Floor mixing Machine No 1 12,000
4 Breading house No 1 15,000
Sub total base cost 72,000
Contingency (4.16%) 3, 000
Total 75,000

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 Table 2: Tools and Equipment
No Description Unit Quantity Unit cost Total cost
Br  3
1 Display Case  180  540
2  Mixer  3  1000  3000
3  Proofer  1  2000  2000
4  Item Ovens  2  2,500  5,000
5  Signs  1  2200  2200
Dishwasher
6  1  2,600  2,600
Cookware
7  1  200  200
8  Cash register  1  300  300
Tables/room décor
9 1 4,000 4000
10 Table 2 2,500 5,000
Sub total  24,300
Contingency (2.85%) 700
Total 25,000

 5.Management
LELIS modern bakery providing business enterprises are a type of business in the form of
partnership. There are reasons for the selection of this form of business: these are
 Profitability of the business specially after the first year
 Ease of formation of the business

The overall operation or function of the owner will be governed or administered by the owner
there will be only one manager the manager will be expect to serve for this business in a good
manner for the next future time with this business and have excellent experience in the area
with his educational background that enable him to manage the business successfully.

5.1.Roles and Responsibility of Members of the Organization

The role of the manager will be managing the overall activity of the business. That is:-
Making decision regarding the state of business in the future
Raising capital contribution
Evaluating the quality of the products/ cosmetics

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Controlling the performance of workers
Making decision regarding which types of cosmetics should be purchased
The organization will contain the following members:-
The management of the business
Permanent employees
Temporary employees
The permanent employees of the business consist of four workers. The three are responsible for
day-to-day activities of the business. LELIS management team made up of an Executive Chef
and a Bakery Director will lead the Bakery . The Executive Chef will oversee operations and
the training program.TheBakery abdu company Bakery Business Plan 1 Director will oversee
financial management and business development, including marketing and sales. Jointly, they
will make the many decisions necessary in running the day-to-day operations.
The Executive Director of LELIS will oversee the Bakery management team and ensure that
all financial and programmatic targets are met. The Executive Director will hold weekly
business meetings with the management team.

5.2.Executive Chef

will be responsible for managing the kitchen. His responsibilities include running the activity
of baked and serving customers every day during the start-up phase; product development,
setting up and monitoring production processes; ensuring the safety and cleanliness of the
kitchen and staff; and implementing the Training Program, including lesson and curriculum
development. he will also be responsible for managing kitchen staff.

5.3.Bakery Director

will be responsible for developing the business and for the administration of the training
program. His responsibilities include sales and marketing; financial management including
bookkeeping, accounts payable and receivable, and payroll, and preparing monthly, quarterly,
and yearly reports.

will be responsible for managing all day-to-day workflow in the production of baked goods.
The Bakery Production Manager will be supervised by the Executive Chef.

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The remainder of the staff will consist oftwo full-time Bakery Director responsible for bakery
production. One of the Baker Trainers will also be responsible for deliveries. They will be
supervised by the Bakery managers.

6. Business Expertise
Team of organization experts Resposiplity
name
LELISE BEKELE Bakery Production
Manager
ZUEIKA SHAFI BA Executive Chef
AKLILU MARUFA Bakery Director
MULALAM GIZACHO Acountant
BA

GEDEFEW KAFAL BA Helper

6.1. Financial analysis

6.1.1 .Sales Strategy

Nature and Limitation of Business:

This financial projection is based on sales volume at the levels described in the sales
forecast section and presents, to the best of management's knowledge, the company's expected
assets, liabilities, capital, and revenues and expenses. The projection reflects management's
judgment of the expected conditions and its expected course of action given the hypothetical
assumptions. As the table show, LELIS anticipates sales of about Br. 496,000 in the first year,
Br. 505,920 in the second year, Br 526,157 in the third year, Br. 557,726 in the fourth, and Br.
602,344 in the fifth year of the plan.

6.1.2. Financial Plan

There are different major types of bakeries: in-store supermarket and small retail. With most
revenue coming from in-store bakeries, our business would draw off these sales. We would

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specifically target upper middle class to high-class citizens who are willing to pay a little more
for a higher quality product with more specialization and service than that of major
supermarkets. A loan from the bank will be needed to receive capital for start up costs. The
requested long term loan amount 80,000.
6.1.3.Risks
Key Personnel Loss Risk: The departure of Executive Chef Adugna leaves the Bakery Café
without a qualified leader. The success of the Bakery Café is heavily dependent on the skills,
experience, media connections, and creative energy of Executive Chef Adugna. If she chooses
to leave, the business may lack the capacity to grow according to our projections) Strategy:
Chef Adugna has made a commitment for two years. If He leaves, we will conduct an extensive
candidate search to find and hire someone with similar gifts, experience, and
reputation. Most of this risk is concentrated in the start-up phase and first year of operations,
and the risk lessens over time. After Year 1, when the menu is in place, the customer base
established, and the training program developed, it will become easier to replace the position of
Executive Chef. The job will become more attractive to potential candidates because the
Bakery Café will have an established reputation. We will also have the flexibility to hire
someone with less experience because Chef Adugna will have already established a precedent,
defining the role and responsibilities of the Bakery Café’s Executive Chef.

6.1.4.Health Risks

Risk: Customer experiences a food related illness as a result of eating food prepared at the
Bakery Café Strategy: We maintain sanitation through constant attention. Our Chef and all
Baker Trainers are ServSafe certified. Trainees receive training in sanitation in their first two
weeks in the program. In case of an emergency, we carry liability insurance..
6.1.5.Equipment Failure Risk
Our operation is dependent on equipment, and equipment does break down. Strategy:
We have developed long-term relationships with reliable maintenance firms over the
last nine years of operation. In the few times that we have had problems, they have been
able to respond and address the issue in a timely manner.
Crime Risk: There is a burglary or hold-up at the Bakery Café. Compared to other
neighborhoods in Boston, the Dudley neighborhood has a relatively high level of crime,
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 including hold-ups and breaking and entering. Strategy: The Bakery Café will operate
during daytime hours and install a professional security system. In addition, deposits
will be made daily so that the cash in the Bakery Café is kept to a minimum. . We will
maintain internal controls for cash handling, following protocols prepared by a
volunteer accountant with restaurant experience.
Low Staff Productivity Risk: Productivity will be negatively impacted by the ongoing
need to integrate new and inexperienced trainees.
7.1 Break-even Analysis
Break even is useful tool in business analysis. The break even point occurs when total
revenue is equal to total cost .LELIS Break-even Analysis is based on the average of the
first-year figures for total sales by units, and by operating expenses. These are presented
as per-unit revenue, per-unit cost, and fixed costs. These conservative assumptions
make for a more accurate estimate of real risk. LELIS should break even by the second
year of its operation as it steadily increases its sales.
The total no of bread sold in the first year
2800+1200+1600+28,000=33,600
Weight average contribution
=wb1cmb1+wb2cmb2+wb3cmb3+wb4cmb4
2800/33600*50+1200/33600*32+1600/33600*10+28000/33600*1
4.166+1.142+0.4762+0.7778=6.562
BEPquontity=fc/wacm=230,000/6.562=35,050 Breads
Bread 1 2 3 4

No be 2920 1252 1670 29,208

sold
Selling 100 80 40 2
price
Sales 292,000 100,000 66,80 58,416
0
Total sales=517,217 Birr

7.1 Sale forecast.

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 Our Sales Forecast shows modest estimates for the first year of operations beginning in May of
2008.  After establishing lelis 'the' place for sweets and celebrations, we project aggressive
sales increases the following years. 

1. Year-one revenue
expectancy
Bread 1 Bread 2 Bread 3 Bread 4
Number of units sold 2,800 1,200 1,600 28,000
annually
Average sales price per unit Br 100.00 Br 80.00 Br 40.00 Br 2.00
Annual revenue per product Br 280,000 Br 96,000 Br 64,000 Br 56,000
Total year 1 revenue Br496,000
2. Year 1 cost of goods sold
Bread 1 Bread 2 Bread 3 Bread 4
Expected gross margin per 50.00% 40.00 25.00 50.00
pro % % %
Duct
Annual cost of goods sold per Br140,000 Br 38,400 Br 16,000 Br 28,000
product
Total year 1 cost of goods sold Br 222,400
3. Annual maintenance, repair, and overhaul
Factor (%) on capital equipment 15%
4. Number of years for straight-line depreciation 5

5. If long-term debt is being used to finance operations, enter the total Br 80,000
loan value.

Table 3: Business Profit and Loss

As the Profit and Loss table shows, lelis expects to continue its steady growth in
profitability over the next five year of operations.

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 The income statement (profit and loss statement) shows the revenue, expenses, and net
income (or net loss) for a period of time.  Net income is the amount by which total revenue
exceeds total expenses. The cash flow projection shows that provisions for ongoing expenses
are adequate to meet LELIS needs as the business generates cash flow sufficient to
support operations.

Table 4: Business Cash Flow

Cash flow
Year 1 Year 2 Year 3 Year 4 Year 5

Operating activities
Net income Br -3,690 Br 6,276 Br15,641 Br10,697 Br 14,707
Depreciation 40,000 40,800 41,600 42,400 43,200
0 0 0 0 0
Accounts payable 0 1,000 0 -1,500 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
Total operating Br 36,310 Br48,076 Br57,241 Br51,597 Br 57,907
activities

Br 0 Br 0 Br 0 Br 0 Br 0
0 0 0 0 0
Sale of fixed assets Br 0 Br 0 (Br1,000) Br 0 Br 0
0 0 0 0 0
Total investing Br 0 Br 0 (Br1,000) 0 Br 0
activities
Financing activities
Long-term Br 85,522 (Br65,202) Br 9,038 Br 33,240 (Br 92,598)
debt/financing
0 0 0 0 0

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 0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
Total financing Br85,522 (Br65,202) Br 9,038 Br33,240 Br 92,598)
activities
Cumulative cash flow Br121,832 (br17,125) Br65,279 Br84,836 (br 34,691)
Beginning cash balance Br 50,000 Br 81,829 Br164,704 Br229,982 Br 314,819
Ending cash balance Br171,832 Br164,704 Br229,982 Br314,819 Br 280,128

Table 5 Balance Sheet

The following is a projected Balance Sheet for lelis . 

Balance Sheet of the business plan for five consecutive years

Assets Initial Year 1 Year 2 Year 3 Year 4 Year 5

balance
Cash and short-term Br 50,000 Br 181,829 Br 164,704 Br 229,982 Br314,819 Br 280,128
investments
 Accounts receivable 3,000 3,000 3,000 3,000 3,000 3,000
 Total inventory 25,000 25,000 25,000 25,000 25,000 25,000
0 0 0 0 0 0
 Other current assets 5,000 5,000 5,000 5,000 5,000 5,000
 Total current assets Br 83,000 Br 214,829 Br 197,704 Br 262,982 Br347,819 Br 313,128
 Buildings Br 100,000 Br 100,000 Br 100,000 Br 100,000 Br100,000 Br 100,000
 Land 100,000 100,000 100,000 100,000 100,000 100,000
0 0 0 0 0 0
 Machinery and 100,000 100,000 100,000 100,000 100,000 100,000
equipment
 Less: Accumulated 0 40,000 80,800 122,400 164,800 208,000
depreciation expense

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 Net Br 300,000 Br 260,000 Br 219,200 Br 177,600 Br135,200 Br 92,000
property/equipment
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
 Total assets Br 383,000 Br 474,829 Br 416,904 Br440,582 Br483,019 Br 405,128
Liabilities Initial Year 1 Year 2 Year 3 Year 4 Year 5
balance
 Accounts payable Br 2,000 Br 2,000 Br 3,000 Br 3,000 Br 1,500 Br 1,500
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
 Other current Br 1000 100 100 100 100 100
liabilities
 Total current Br 3000 Br 2,100 Br 3,100 Br 3,100 Br 1,600 Br 1,600
liabilities
 Long-term debt from Br 80,000 Br 65,522 Br 50,320 Br 34,358 Br 17,598 Br 0
loan payment
calculator
 Other long-term debt Br 0 Br 98,800 Br 50,900 Br 74,900 Br 24,900 Br 49,900
 Total debt Br 83,000 Br 164,322 Br 104,320 Br 112,358 Br 44,098 Br 51,500
 Other liabilities 0 0 0 0 0 0
 Total liabilities Br 83,000 Br 164,322 Br 104,320 Br 112,358 Br144,098 Br 51,500
Equity Initial Year 1 Year 2 Year 3 Year 4 Year 5
balance
Partners capital Br 300,000 Br 296,310 Br 312,584 Br 328,224 Br Br 353,628
338,921
00
0 0 0 0 0 0
0

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 Br B

 Total liabilities and Br 383,000 Br 474,829 Br 416,904 Br 440,582 Br483,019 Br 405,128

capital

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8 Appendices

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Appendex plan

LELIS brick bakery business plan

Release 15 MAY 2011

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 9. Reference
1. Entrepreneurship and small business management; Dawit Ayele and Dawit Arega;
Addis Abeba

2. Entrepreneurship; Robert D. Hisrich, Michael P.Peters, Dean A. Shepherd; New Delhi

3. Entrepreneurship; Peggy Lambing, Charles R. Kuehl; 2nd edition

4. internet(google.com),”computer training center”

THANK YOU VERY MUCH!!

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