0

GROUP MEMBERS

Muhammad Fuad bin Kassim

Muhammad Amir Shazwan bin Shahuddin

Nur Shazleen Aini binti Mamat

Noraliana binti Ibrahim

Nor Suhada binti Muhammad

EXECUTIVE SUMMARY

Fassa Flour is a company name and our main product is cupcake cookies in the UTHM
kiosk of Parit Raja and shop at shopping complex. We can loosely be described as a quickservice restaurant where customers sit around a bar and wait their cupcake cookies being made.
The show, as well as the cupcake cookies, is our main selling point.
Fassa Flour will hold true to its vision of being a new concept with an old fashioned feel
in order to become a favorite spot for parit raja natives. As a reported national leader in money
spends in restaurants, Parit raja is an optimal location for launching a new shop concept. Fassa
Flour also hopes to become a destination for the thousands of customer and tourists, who visit
UTHM or Parit Raja every year.
We plan to manipulate our location in the UTHM shop to our outmost advantage. As the
UTHM fills up with new businesses over the next few years Fassa Flour will receive an added
boost of increased traffic. Therefore, we are aggressively planning for a 30% increase in sales the
second year of business.

Objectives
1. Attain average sales transaction of RM 5.00 per customer within the of in the first year
2. Expand to more stores by the five year of business.

Mission
Fassa Flour is a hospitality company dedicated to providing high-quality cupcake cookies
in a comfortable atmosphere for clients who seeks a fun gourmet experience outside shops. We
intend to make enough profit to generate a fair return to our investors and to finance continued
growth and development in quality products. We also maintain a friendly, fair, and creative work
environment, which respects diversity, new ideas, and hard work.

Keys to Success

Dedication to the finest quality ingredients and make it happen no matter what customer

service.
On-going employee education and recognition programs.
Give back to the community

INTRODUCTION
Firstly, we have discussed for our committee members selection about who are the
Chairperson, Chief Executive Officer (CEO), Chief Financial Officer (CFO), Secretary and
Project Manager. Finally, we make a decision as follow as a chairman, Muhammad Fuad bin
Kassim, Chief Executive Officer is Muhammad Amir Shazwan bin Shahuddin, Chief Financial
Officer is Nur Shazleen Aini binti Mamat, Secretary is Nor Suhada binti Muhammad and lastly
Project manager is Noraliana binti Ibrahim. We decided to choose Fuad as our chairman because
we think that he can control all members under his instruction.
There are suggestions from group members about the business plan. Muhammad Fuad
suggested a Solar Charger as our business. Muhammad Amir Shazwan a delivery service. Nur
Shazleen a flowers shop. Nor Suhada want made multi drink maker machine and we have chosen
suggestion from our project manager, Noraliana Ibrahim that is cakes and cookies but we
exchange it to become cupcakes cookies. Every person in our group given a different name and
suggest different idea for our companys name. After discuss about it, we decide to name our
company as FASSA COOKIES. We name as FASSA because the name stand for our group
members. The letter of F stand for Fuad, A stand for Amir, S stand for Shazleen, S stand for
Suhada and last A stand for Alia. Other than that, the word COOKIES refer to product that our
company will be selling. Our company will be act as like cafe. Nowadays, people like to eat a
new product that can attract them to get it. Hence, we plan to upgrade the cupcakes in various
type and flavour. The flavour that we offer which are differ from other company, example fruity
cookies yogurt cookies and colourful cookies. To get more attractive cookies, we want to make
or designed the rainbow cookies. Customer also can buy cake if they want because our company
also provided that. The customer can take - away the cookies or eat at that place. Our company
also provided delivering service for our customer that want send to their family or friends.
Furthermore, the customer at overseas also can give a call or e-mail us if they want our company
send the cupcakes cookies. Our customer can get more information about our company service
by liking our page in Facebook or they can reach us in blog. Besides that, we use love at first
bite as our mottos company.

FASSA FLOUR MISSION STATEMENT

4

Vision: To bring amount an innovative business model that is sustainable, passionate, aims for
perfection.
Mission: To inspire and nurture the human spirit, one person, one cookie at a time.
Our Cakes and Cookies
It has always been about quality. We are passionate in sourcing for the perfect recipe in cake and
cookies, baking them with a heart full of passion and great care and strife them towards
perfection.
Our Customers
It is our main priority in engaging, connecting and uplift the lives of our customers, even if just
for a few brief moment. It not just about cakes and cookies, its the connection between us, a
human connection and its start with a hot beverage and dough of perfection.
Our Stores
When it comes to a sense of belonging, our stores became a haven. A place to spend and meet
with loves ones, a place to break from the heavy world outside. Enjoying every moment of life
slowly and savored. Its all about humanity that counts.
Our Partners
Were called partners, because its not just a job, its our passion. Together, we embrace diversity
to create a place where each of us can be ourselves. We always treat each other with respect and
dignity. And we hold each other to that standard.
Our Ethics
Passionate, humility and respectful. We have a passion for brilliant cakes and cookies, and this is
reflected in our knowledge and advancement of gourmet pastry creation. We acknowledge own
mistakes and commit to learning and honor the dignity, inclusion, and diversity of others.

BUSINESS ENVIRONMENT

Market Research
Market research includes secondary and primary research on available information for
single-location fresh cookies cupcake in Johor Darul Takzim.
Secondary Research Information
Secondary research methods were used to find business information about target customers,
product and sources of supply and analyze the competitor.
Supply Sources.
There are many available the supply sources for the bakery, cookies, cupcake or utensil
that are mostly ordered from Harvest Bakery Ingredients Sdn.Bhd with located at Lot 23,Jalan
U5/15,Section U5,40150 Shah Alam, Selangor. Second, Pastry Pro Sdn.Bhd located 10, Jalan
3/37A Taman Bukit Maluri, Kepong, 52100, Kuala Lumpur, Malaysia (info@pastrypro.com.my)
and more.
Industry Information Sources.
This industry poses challenges in that some cookies cupcake stores have categorized
themselves as bakeries or snack bars rather than as cookies cupcake manufacturers.
Additionally, these are small private companies; therefore there is not a lot of information
available about their finances or production. Informal yet valuable sources of information
included the KAK NOR COOKIES, IL LECCA LECCA and CUPPACAKE BLICIOUS and
official information sources included the City of Malaysia Business License database and each
companys own website.

Management Plan
6

Qualification

Position

Qualification
At least have a Bachelors degree in
management field.

Chief Executive Officer

Have great deal of business experience.

Are intrigued by business which made.

Having a Bachelors or Masters of

Degree.

Project Manager

Minimum 3 years have experience of

managing.

Areas of study may include Retail

Management,

Marketing,

Sales

Management, Business Administration,

and Strategic Management.

Secretary

Have degree certification in secretary

field.
At least 2 years have work experience.
Knowledge of the English language.
Knowledge of shorthand.
Basic office skills
Communication skills
Computer literacy
Decision-making skills
At least have working experience 2

years.
Have a bachelor's or master's degree in
business

Marketing Officer

administration

with

concentration in marketing.
At least 2 years have work experience.
Have finance qualifications such as a
degree or come from an accounting

Chief Financial Officer

background.
Have PhD certification in cooking field.
At least 2 years have work experience.

At least have SPM certification.

Have driving qualifications.
Good at working with others.

Pantry Chef

Delivery Worker

The qualification of the owner or entrepreneur is important to the success of the business.
Detailed information on the entrepreneur is covered in the resume including his education, work
experience, management experience and entrepreneurial traits. For our business, we showed
qualification that we need for position in our companys organization chart which is Chief
Executive Officer, Project Manager, Secretary, and Finance Officer. We also include the
qualification for Pantry chef and Delivery worker position.
This is crucial as it will assist the banker or investor to determine whether our company
has the knowledge and training the business.

Job Description and Responsibilities

Position

Chief Executive
Officer

Number of
Staff
1

Main Task

Planning business activity.

Responsible on corporate

finance.
Planning business strategy.

Project Manager

Handling sales matters.

Recruiting staff.
Keeping the store in line with

Health and Safety regulations.

Managing the shops security

policies.
Proposing and implementing

promotions and specials.

Developing marketing

strategies.
Ensuring meetings are
effectively organised and

Secretary

Marketing Officer

Chief Financial

minute.
Maintaining effective records

and administration.
Planning marketing

activity annual.
Develop marketing activity.

Planning financial activity.

Planning

company expenditure.
Produce financial reporting.
Store food in designated

Officer

containers and storage areas to

Pantry chef

prevent spoilage.
Inform supervisors when
equipment is not working
properly and when food and
supplies are getting low, and
order needed items.

Deliver food products.

9

 Plan the shortest delivery route

Delivery worker

and drive the vehicle to the

2

destination.
Handle cash and give correct

change to customers.
Provide customer service and
advice.

A detailed job description is needed to determine what is expected from each person. It
gives an accurate description of the tasks to be performed and the responsibilities of the
individual. We decide to choose one Chief Executive Officer, one Project Manager, one
Secretary, one Marketing Officer, one Chief Financial Officer, three Pantry chefs and two
delivery workers to manage our company as in Table above about Task and Responsibilities.

Wages or Salaries and Benefits to Employees

POSITION

NO

Chief Executive Officer

Project Manager
Secretary
Marketing Officer
Finance Officer
Pantry chef
Delivery workers
Part time worker

EPF
(13%)
(RM)
650

SOCSO
(2%) (RM)

AMOUNT
(RM)

MONTHLY
SALARY
(RM)
5,000

100

5,750

3,000

390

60

3,450

1
1
1
3
2
1

900
1,800
1,500
7,500
1,600
600

117
234
195
975
208
78

18
36
30
150
32
12

1,035
2,070
1,725
8,625
1840
690

10

Total

25,185

The table above shows wages or salaries and benefits to employees. In addition to these
benefits, it consist various provident funds such as Social Security Organisation (SOCSO) and
Employees Provident Fund (EPF). The Social Security Organization (SOCSO) provides social
security protection by social insurance including medical and cash benefits, provision of artificial
aids and rehabilitation to employees to reduce the sufferings and to provide financial guarantees
and protection to the family.
SOCSO is commonly known in the Malay term as PERKESO or Pertubuhan
Keselamatan Sosial. Employees Provident Fund (EPF) is a compulsory savings scheme in
Malaysia. Its primary aim is to provide a measure of security for old age retirement to its
members. It also provides supplementary benefits to members to utilize part of their savings for
house ownership and other withdrawal schemes.
EPF is commonly known in the Malay term as KWSP or Kumpulan Wang Simpanan
Pekerja. After calculate all salaries, we get RM 25,185 for total salaries for all position in our
company.
Office furniture, equipment and others
Item

Shop furniture
Shop equipment

Other utensils

Type

Quantity

Price/unit
(RM)

Total cost
(RM)

Shelf
Kitchen desk
Cashier desk
Refrigerator
Bakery oven
Mixer machine
-

3
3
2
4
5
5
-

500
800
700
5000
1500
900
500

1500
2400
1400
20,000
7500
4500
500

Delivery service
equipment

Mini lorry
Types of box

1
A lot

11

140000
200

200

Signs
Tenant

8600
2000

Improvements
Business Computer Personal computer

2000

1500

1500

Memory storage

1
-

200

200

1100

1100

Office supplies

600

600

License

3140

3140

Equipment

Restaurant supplies

TOTAL

195,140

In order to facilitate management planning and budget, our company list shop furniture,
shop computer, shop equipment and other utensil as our office furniture, equipment and
others.
So, the total cost is RM 195,140.

Management Budget

Item

Total (RM)

Furniture and fitting

195,140

Salaries

25,185

Rental deposit

2,000

Utilities deposit

1,000

Grand total

12

223,325

The grand total for furniture and fitting, salaries, rental deposit and utilities deposit is RM
223,325. So, the total cost is still does not exceed money that we borrow from bank.

MARKETING PLAN
Competitive Intelligence
Product sales information is private, and these are all privately owned small companies.
According to KAK NOR COOKIES, IL LECCA LECCA and CUPPACAKE BLICIOUS. Each
company has the following price, place, strength and weakness, opportunities and threats
characteristics:

KAK NOR
COOKIES

IL LECCA
LECCA

CUPPACAKE
BLICIOUS

Not detailed

RM 0.40

Not detailed

PRICE
One cookie?

13

Deals?

Unknown

Unknown

Unknown

Bank in?

Unknown

Yes (at least RM

150)

Unknown

Reviews?

Good Deal

Good deal

Affordable

Details of Price for IL LECCA LECCA

14

Basic: 1-2 colours

Detailed: 3-6 colours
Elaborate: 7 colours and above
Table 1. Competitive Intelligence about Price

KAK NOR
COOKIES

IL LECCA
LECCA

CUPPACAKE
BLICIOUS

Location?

Bandar Tun
Hussein
Onn,Cheras,Kua
la Lumpur.

Klang,Selangor

Batu
Pahat,Johor

Store?

Yes

Yes

Not yet

Signage?

Good

Not stated

Good

Parking?

Unknown

Unknown

Unknown

Dcor?

No frills

Average

N/A

Indoor seating?

No

No

Yes

No

No

Yes

PLACE

Outdoor
seating?

15

Hours?

Unknown

Unknown

10 am-11
pm

Music?

Unknown

Unknown

Yes

Cleanliness?

Ok

Ok

Ok

Restrooms?

No

Outside

Outside

Pan Handlers?

Unknown

Unknown

Unknown

Microwaves?

Unknown

Unknown

Unknown

Air
conditioning?

Unknown

Unknown

Yes

Table 2: Competitive Intelligence about Place

Strengths and Weaknesses.

Strengths of the competitors are that they are well established and well known. They
have each generated a unique following and have differentiated themselves in the marketplace.
Yet each business has its unique challenges as well, and that leaves room for opportunity.

KAK NOR COOKIES

Located in the walking-friendly area Bandar Tun Hussein Onn, Cheras, Kuala Lumpur. KAK
NOR COOKIES has a simple storefront with a big, eye-catching neon sign. They have a huge
and loyal following. One unique strength is always make the promotion and held the class for

16

maing cake and cookies. AK NOR COOKIES also had launch the event Kelas Rahsia Jutawan
Online to help the women to increase their income.Next,provide the job of distributor person.
Their weaknesses include that their one-cookie price is perceived as too high, their no-frills
decor, lack of outdoor seating and do not specified their sales.
Website: http://kaknorcookies-mufin.blogspot.com
IL LECCA LECCA
With a perfectly sized located at Klang,Selangor, the IL LECCA LECCA could not ask
for a better location because did not state the correct address.A business registered with
the Suruhanjaya Syarikat Malaysia (SSM). The business also give free gift when they having the
promotion time. This business also provide the delivery service with the charge is depend on
distance.Weaknesses include that the location of IL LECCA LECCA not state in correct
address,with not detailed listed. Their one-cookie price is perceived as too high, and there are
grumbles that the cookies could be larger for the price.
Website: http://illeccalecca.blogsport.com

CUPPACAKE BLICIOUS
Overcoming the challenge of selling at Batu Pahat, Johor, and the CUPPACAKE
BLICIOUS has generated their business using the internet example through the Facebook. They
also offered many types of cake .Besides, the location also in a strategic place with provide the
map for customer to search it. Their weakness is not stated either the parking space is available
or not.
Website: https://www.facebook.com/pages/Cuppacake-BLicious/114193641479

Opportunities

17

There are quite a few opportunities here for a great business. First, the market is not
over-saturated with competition. It an effort to identify competitors in the JOHOR area, we
came up with only six unique local cookies cupcake specialty types, and two cookies cupcake
locations. For a city with over 2 million residents, seven cookie stores spread out over the entire
county does not seem to be an overwhelming amount of competition. And of the cookie stores
that we have discovered, most have been in business for over 10 years each, showing that they
are very stable. Customers want a product that is warm, fresh, moist, soft, flavorful, and
attractive, and they are willing to pay for quality. They want a clean facility, easy parking, air
conditioning, restrooms, indoor and outdoor seating options, and a pleasant atmosphere with no
microwaves and no pan handlers. They are looking for quality and value. They will pay up to
RM 2 per cookies cupcake with few grumbles for gourmet quality with excellent visual appeal.
The other popular deal was day-old cookies cupcake at a price of RM 5 for 6 type of cookies
cupcake.

Threats
The biggest threat is that the location would not prove to be profitable. There are
enormous benefits to having a fixed location, but the drawback is that if surrounding
demographics are not suitable it can kill a business before they even get off the ground. Other
threats include that new competitors can enter the market, that knock-offs could be developed, or
that economic conditions become worse than they currently are which would leave people with
little or no disposable income for small luxuries like cookies cupcake.

18

The marketing plan includes the company name, logo, motto, values, objectives, marketing mix,
branding, and advertising strategy.
Company Name
Our company name as FASSA COOKIES. We name as FASSA because stand for our members
nickname. The letter of F stand for Fuad, A stand for Amir, S stand for Shazleen, S stand for
Suhada and last A stand for Alia. Other than that, the word COOKIES refer to main product that
our company will be selling.
Company Logo
This is our company logo

19

Company Motto
We decided to name our company motto is Love at First Bite. It means that falling in love at
first impression when the people eat the cookies.
Mission Statement
To make unique, creative, high quality cookies and provide them locally at a fair price.We also
want to promote our cookies cupcake in all country.
Values

Community

Quality Ingredients

Fair Prices

20

Objectives
1. Achieve an average sales transaction of RM 5.00 per customer within the first year.
2. Increase profit by 5% in the second year of business.
3. To promote our company name to all country.

The Target Customer

The target customer for this business is a person who totally loves cookies cupcake. The
cookie cupcake lover is a niche market, as demonstrated in the comments of the primary research
survey. Cookie cupcake lovers, like our members, tend to take it for granted that everyone else
loves cookies cupcake as much as they do. While enthusiasm is important for any business, we
cannot allow it to blind me to the cold fact that not everyone is in love with cookies. More
importantly, among cookie cupcake lovers, we are seeking those who are not the health nuts
looking for alternative cookies cupcake. Our vision is for good old fashioned high calorie
splurge type cookies cupcake. From this, we take the opportunity with offered the yogurt, fruity
of cookies cupcake. Locating these cookie cupcake lovers is no simple task, as it is more of a
psychographic characteristic than any sort of easily identifiable demographic.

21

The Marketing Mix

Competitive intelligence reveals that the ideal company would have the following
characteristics for product, price, place, and promotion:

-Main product is cookies cupcake

1) Variety of cookies, for example Oreo, chocolate, coffee and
1) PRODUCT

2) PRICE

3) PROMOTION

others.
2) Fruity cookies cupcake
3) Yogurt cookies cupcake
4) Rainbow or colourful cookies cupcake
-Very reasonable and affordable price
-For all type of cookies of cupcake same price:each RM 1.00
-For 1 box of cookies cupcake that contain all flavours which
are consist 6,the price is RM 5.00
-First week of sales provide 30% discount
-Offer free delivery service for the first week of our sales
22

4) BUSINESS LOCATION

- Can give a call or e-mail to order the cookies cupcake

-Provide the membership cards
-Firstly, for the first sales, we prefer to open at the supermarket.
1)At the supermarket
-very strategic place
-all people can taste it.
-can promote our product
-We also get the opportunity to sell the product in UTHM
2)At the UTHM
-everyone at the UTHM can get the product

Product
Cookie cupcake lovers want a moist, fresh cookie with ample ingredients. They prefer a
5 diameter or larger size with firm edges and a soft chewy thick warm center, but not
undercooked. Scent and appearance should both be attractive, and they want a nice variety of
choices for flavor. Creativity is important, plus a variety of cookies cupcake and the ability to
place custom orders. Most want real butter in their cookies cupcake, while some want a healthy
alternative too.
Price
Customers want a good deal. They are willing to pay RM1.00 per all cookie cupcake, but
not much more than that . Credit cards may be more trouble than they are worth one mistake
with those and customers were extremely unhappy and vocal about it. For 1 box of cookies
cupcake that contain all flavors which are consist 6 and the price is RM 5.00.For the delivery
service, the charge is RM 1.00 for 1 km and soon on.
Place
The location should be accessible to those who walk around such as at the UTHM.
Student like the unique design of cookies cupcake and all people can taste it and this can make us
to promote our product .They should be comfortable, and hours of operation should be
approximately 10 am 10 pm every day.
23

Initial primary market research revealed that a supermarket is one of the stronger
possibilities for a shop location, rather than a neighborhood location which was being considered
before primary market research was completed. Further primary market research will need to be
conducted regarding the ideal location for the business.

Location will be to generate the

appropriate volume of business. Shopping mall patrons will need to be surveyed, and further
studies should be done at the neighborhood strip mall locations as a comparative before the
location is determined.

Promotion
Be sure to have a good supply of product on hand, and give out samples so they can try before
they buy. Dont make people wait in line, be sure to help them promptly. Let them watch the
process of products being made it inspires trust. Delivery is a nice service, but it is optional.
For the first week of sales provide 30% discount and offer free delivery service.
The customers can give a call or e-mail to order the cookies cupcake and we provide the
membership cards .Overall, good customer service is very important and customers value a
company that donates their product to charity fundraisers and events.
Promotion will use an integrated marketing approach that includes public relations, sales
promotion, customer service, and suggestive selling techniques to help keep sales at target levels.
Promotion will include a strong branding element, as described in the next section.
Branding
A PhD of pantry chef will be hired to create six choices of cookies cupcake, dcor, and
product display designs. They will use feedback that we have from our primary research
indicating that six types of cookies cupcake like oreo,chocolate,coffee,fruity.yogurt and rainbow
or colourful.That people associate with our concept of fresh, warm, and tasty cookies. We will
do market research with those three choices and select the most popular of the three designs to be
implemented.

24

Advertising
Our primary research indicates that the number one information source for us will be
word of mouth, from our poster, closely followed by signage on location and information on the
internet. Signage and internet branding will be designed by a secretary and tested with market
research before being implemented. Word of mouth will require that we are good about getting
the initial word out so people can tell others about our product. To encourage word of mouth we
will provide free product samples to all people in the first week that we are open for business.
Poster that we made can attract the attention of all people to come and enjoy with our cookies
cupcake.

Customer Service and Suggestive Selling

Customer service must be of the highest quality in a small business like this, and
extensive care will be taken to select the right employees for the job of working with the public
and representing the brand. Suggestive selling techniques will be used, and each customer
should be offered the one box of cookies cupcake that contain six flavor with the price only RM
5.00 opportunity. In addition, free samples will be provided to help customers find their favorite
flavors and not be disappointed in paying for something they may not like as much as another
flavor. It also can give the customers to taste it before buy our product to make sure the flavor is
appetizing.
For the delivering service, we hired two of delivery workers with having the license of
transport. From this, it can make sure that the product that ordered will send on the actual time. It
can satisfy the customers.

Rate production (month) = Average sales month / Price of one unit

= (RM 50 000/month) / (RM 1.00/unit)
= 50 000 unit

25

Rate production for one type cookies cupcake (month) = 50 000/6 types
=8333 unit
Rate production for one type cookies cupcake (month) =8333/30 days
=277 unit

Estimates of monthly sales of FASSA FLOUR

Variety

Cookies cupcake
of cookies,

Price ( RM )
for 1.00 30days 833unit/day = RM25000

example Oreo, chocolate, and

coffee
Fruity cookies cupcake
1.00 30days 277unit/day = RM8310
Yogurt cookies cupcake
1.00 30 277unit/day = RM8310
Rainbow or colourful cookies 1.00 30 277unit/day = RM8310
cupcake
Total

RM 49930

26

Estimates of yearly sales of FASSA FLOUR

Sales of cookies cupcake

January
February
March
April
May
Jun
July
August

Month
RM 49,930
RM 50,000
RM 59,900
RM 68,000
RM 75,050
RM 85,500
RM 90,000
RM 95,900

September

RM 105,000

October
November

RM 105,500
RM 106,000

December

RM 110,000

TOTAL

RM 1,000,780

27

FINANCIAL PLAN
Narrative Introduction
The purpose of the plan is to illustrate the revenue and expense situation for starting this
business and generating a profit. The financial plan includes financial objectives, revenue forecast,
pro forma cash flow analysis, pro forma income analysis, pro forma balance sheet, and estimate of
start-up expenses. Projections have been made with the unit sales method.
Financial Objectives
1. Achieve an average sales transaction of RM 5.00 per customer within the first
year.
2. Increase profit by 5% in the second year of business.
Revenue Forecast
CALCULATION:
1. FOR ONE YEAR
RM 600, 00/RM 1.00=600,000
2. FOR ONE YEAR (BUY 5 GET 1 FREE)
600,000 + 111,111 =711,111
3. FOR DAILY AVERAGE
711,111/365 days =1948
4. FOR ONE HOUR
1948/12 hour =162
5. FOR ONE MINUTE
162/60 second =3

28

Based on the secondary data information for FASSA FLOUR, we had at least RM 50,000
in sales in one month with a cookies cupcake price of RM1.00 each of cookies cupcake. This is
most similar to the pricing and financial model that we wish to follow, so it is being used as a
basis for financial projections. Since our most popular deal is buy 6 cookies cupcake in box get
RM 5.00, our sales becoming increase.
If sales in 12 months are RM 600,000 divide that by RM 1.00 and we get 600,000
cupcake cookies that were paid for. Since our most popular deal is buy 5 cookies cupcake get 1
free in price RM5.00, we will estimate that they produced 711,111 cookies cupcake to generate
that much revenue. That is a daily average of 1,948 cookies cupcake sold in a year with 365
days. We are open from 10 am to 10 pm for 12 hours each day, so that is an hourly sale rate of
about 162 cookies cupcake per hour. In order to reach this target, production will have to match
that pace, with approximately 3 cookies per minute being produced and given out.
FASSA FLOUR is well established and has been in business for at least 10 years. To be
more reasonable in our projections, if we did 50% of their annual business volume in our first
year it would be a great year. Thats RM 25,000 in sales in the first year as a new start-up with a
rate of 1 cookies cupcake per minute being produced and given out, or about 5 dozen per hour.
Our plan, however, calls for 9 hours per day of work time versus their 12 hours per day,
which would mean either an increase in number of cookies cupcake per hour to achieve the
revenue target of RM 25,000 in sales, or a decrease in target revenue for the first year. That
would mean sales of 68 cookies cupcake per hour or 1.13 cookies cupcake per minute to stay on
target with a first year sales revenue of RM 25,000 before taxes and other expenses. That would
be approximately RM 76 per hour of incoming revenue during open business hours. If business
is distributed evenly across all months.

Pro Forma Cash Flow Analysis

29

To calculate gross profit, we need to take the adoption curved revenue and then subtract the
cost of goods sold. To find an accurate cost of goods sold, we need to know our cost per cookie
and how many cookies were produced. It is important to remember were offering buy 5 get 1
free so for every 5 cookies cupcake paid for in revenue, one will be given away for free.
MONTH
CASH ADVANCE
+ FLOW IN CASH
CASH SALES
COLLECTION SALES
CREDIT
FUNDING:
BANK LOAN
TOTAL CASH FLOW
IN
CASH-FLOW OUT
CASH PAYMENTS:
RENTAL SITE
PRINTING
MATERIAL
ultility
WAGES AND
SALARIES
COST comunication
OFFICE SUPPLY
Advertisement
TRANPORTATION
FIXED ASSET
PURCHASE
HIRE PURCHASE
REFUND
LOAN REPAYMENT
TREE
BENEFITS
Contents at beginning

DECEMBER
50,000

JANUARY
430,865

FEBRUARY
416,760

49,930

50,000

550,000

480,795

466,760

10,000
500
5000
25,185
400
600
8,600
5,000
54,600

10,000
1000
5000
25,185
400
600
10,600
5,000
-

10,000
1200
7000
25,185
400
600
10,600
5,000
-

4,167
2,083

4,167
2,083

4,167
2,083

TOTAL CASH FLOW

OUT

119,135

64,035

66,325

FINAL BALANCE OF
CASH

430,865

416,760

400,435

500,000

3,000

30

Using a list of ingredients for an average cookie recipe, and current figures from a leading
national grocery chain, the cost per cookie was calculated at RM0.52 each. Note that this is a
conservative estimate because we would actually be able to lower the cost per cookies cupcake
by buying in bulk from wholesalers or club stores instead of retailer. Once the cost per cookie is
known, we need to figure how many cookies are being made. If we have a revenue of RM
50,000 at RM 1.00 per cookie that means that 50,000 cookies were sold, but with our special
there is one cookie given for free for every 5 cookies sold, so 50,000 is only 83% of the cookies
that were actually made and distributed.Table show for ingredients of 35 cookies cupcake.
Cost per Cookies Cupcake Calculation

Ingredients
0.35 Flour (kg)
0.70 Castor sugar (kg)
0.35 Butter (kg)
0.010 Baking powder (kg)
0.035 Flavour (litre)
0.70 Chocolate cookies (kg)
0.70 Coffee powder (kg)
0.70 Oreo cookies (kg)
6 Egg
350 Water (ml)
700 Fresh milk (ml)
Assorted Fruit (slices)
700 Yogurt (ml)
35 Paper cup
BATCH TOTAL

Price (RM)
1.20
0.70
3.50
0.50
0.50
2.00
1.50
1.20
2.00
0.80
2.00
1.00
1.20
0.02
18.12

Cost per cookies

0.52

cupcake

31

LOAN AMOUNT CALCULATED :

Loan Amount

RM 500,000

Interest Rate

5%
Period Pay Back

Year

INTEREST

10 years
LOAN

TOTAL

CURRENT

PAYMENT

BALANCE

BACK
LOAN (RM)
0

500,000

25,000

50,000

75,000

450,000

22,500

50,000

72,500

400,000

20,000

50,000

70,000

350,000

17,500

50,000

67,500

300,000

15,000

50,000

65,000

250,000

12,500

50,000

62,500

200,000

10,000

50,000

60,000

150,000

7,500

50,000

57,500

100,000

5,000

50,000

55,000

50,000

10

2,500

50,000

52,500

32

FINANCIAL BUDGET
Item

Shop furniture
Shop equipment

Other utensils

Type

Quantity

Price/unit
(RM)

Total cost
(RM)

Shelf
Kitchen desk
Cashier desk
Refrigerator
Bakery oven
Mixer machine
-

3
3
2
4
5
5
-

500
800
700
5000
1500
900
500

1500
2400
1400
20,000
7500
4500
500

140000
200

140000
200

Delivery service
equipment
Signs
Tenant

Mini lorry
Types of box

1
A lot

8600
2000

Improvements
Business Computer Personal computer

8600
2000

1500

1500

Memory storage

1
-

200

200

1100

1100

Office supplies

600

600

License

3140

3140

Equipment

Restaurant supplies

TOTAL

195,140

33

Furniture (RM 5,300)

Secondary market research demonstrated that cookie cupcake need the shelf for three can be
purchased as RM 1,500. Three kitchen desks would be needed, for a total of RM 2,400.Two of
cashier desk in total RM 1,400.

Fixtures (RM 4,100)

Fixtures that may be needed include ensuring that all plumbing and lighting are in good working
order. Estimate RM 600 for these items. Five bakery cases with lighting and temperature control
are also required at RM 700 each pre-owned.

Kitchen Equipment (RM 32,000)

There are needed five bakery oven which total price is RM 7,500.For one bakery oven at RM
1,500. A commercial refrigerator for each one RM 5,000 and there are 4 of refrigerator that we are
required in total price at RM 20,000. And five commercial quality stand mixers machine will also
be required at RM 900 each. The total price for five mixer machines is RM 4,500.

Delivery Service Equipment (RM 140,200)

For the equipment of delivery service, we need different size of box for the process of packaging.
We estimated for the total is RM 200.Transport for the delivering service, we need the mini lorry
with in cost RM 140,000.

34

Tenant Improvements (RM 2,000)

Secondary market research demonstrated that cookie store patrons prefer an air conditioned
environment. With a baking operation it is essential to ensure a comfortable climate indoors, so
the air system must be in good working order for the comfort of patrons and employees. Ideally,
we will not lease a location that requires any improvements to the air system, and therefore will
save costs in this area, but realistically we will budget RM 2,000 for any unforeseen needs.

Signs (RM 8,600)

Signage will be needed for the storefront and for any local directional signs, such as a mall
marquee. Signage costs are RM 1,600 for a standard storefront sign lit with aluminum floodlights.
A mall sign lit from within is RM 7,000.

Business Computer Equipment (RM 1,700)

Our personal computer is in need at price RM 1,500, so that it can be used for the business.
Internet service would need to be paid for also. Backup memory storage will be needed in case of
equipment or software failure at RM 200.

We will avoid a computerized cash register for

simplicity and ambience.

Restaurant Supplies (RM 1,100)

Inventory will need to be purchased for the ingredients at an estimate of RM 500 for starting
inventory. Aprons, chef pants, logo jackets and prep towels will be required at RM 300 per kitchen
worker also with 2 delivering workers and cleaner at the start of business. Paper towels, toilet
paper, and cleaning supplies are needed as well, at an estimate of RM 300 for startup supplies.

Office Supplies (RM 600)

35

These include pens, paper and ink for the printer, stapler, scissors, scotch tape, and paperclips and
other miscellaneous office supplies for a total of RM 200 at start up. An old-fashioned mechanical
cash register will be obtained for RM 100, and we will need a small safe for cash and change
storage at about RM 100.We offer the business card and the total cost for this about RM 200.

Kitchen Utensils (RM 500)

These include spoons and scrapers as well as cookie spatulas and rolling pins at approximately and
other utensil that related.

Licenses (RM 3140)

To start a business in Malaysia, register it with the Companies Commission of Malaysia
(CCM),which regulates all companies in the nation. A processing fee of RM 30, (approximately
USD 9.05). The fee for the first copy of these documents is RM 100 each (USD 30.16) and the fee
for the second copy is RM 10 each (approximately USD 3.02). The fee for the registration of
business form accompanied with the name approval letter from CCM depends on the company's
share capital and can thus range from RM 1,000 (approximately USD 301.57) to RM 70,000 (USD
21,209.91).So, to start up our business, we need to pay RM 3000 because the range of companys
share capital is about RM 100, 00 until RM 500,000.Details were obtained from the County of San
Diego website and the Guide to Opening a New Food Business in Malaysia.
Read more: How to Register a Business in Malaysia |
eHow.com http://www.ehow.com/how_6618782_register-businessmalaysia.html#ixzz2SiwJ0fFf

OPERATIONAL PLAN

36

1.0

CAPACITY PLANNING

Our estimation for sell cookies cupcakes for one month is 50 000.

Rate production (month) = Average sales month / Price of one unit

= (RM 50 000/month) / (RM 1.00/unit)
= 50 000 unit
Production rate for one month is 50 000 unit/month
For one type of cookies cupcake in month
50 000/6 types=8333
6. FOR ONE YEAR
RM 600,00/RM 1.00=600,000
7. FOR ONE YEAR (BUY 5 GET 1 FREE)
600,000 + 111,111 =711,111
8. FOR DAILY AVERAGE
711,111/365 days =1948
9. FOR ONE HOUR
1948/12 hour =162
10. FOR ONE MINUTE
162/60 second =3

Machine and equipment

37

4 of refrigerators

5 of mixer machines

5 of bakery oven

Utensil

2.0

HUMAN RESOURCES

38

Firstly,our shop at the shopping complex we need to have two chashier to handle the
payment.then,we need three of experience pantry chef to make cookies cupcakes and also for
the delivering service, we hired 2 workers to deliver the order.Lastly,one cleaner person is
employed to make sure our shop is clean.At kiosk at the UTHM we just use indirect labor
which is part-time student as our worker and we will pay them monthly salary.

Chief Executive Officer

(1)

Chief Financial
Officer

Project Manager

Marketing Officer
(1)

(1)

(1)

Pantry Chef
(3)

Secretary

Position
(1)
Chief Executive Officer
Chief Financial Officer
Secretary
Marketing Officer
Project Manager

Number of staff
1
1
1
1
1

Pantry Chef

Total

Roles and responsibilities.

39

Position

Main tasks

Chief Executive Officer

planning business activity

responsible on corporate finance
planning business strategy

Chief Financial Officer

planning financial activity

planning company expenditure
produce financial reporting
Ensuring meetings are effectively

organised and minuted

Maintaining effective records and

Marketing Officer

administration
planning marketing activity annual
develop marketing activity

Project Manager

for managing the project.

for accomplishing the

objective
responsible for the outcome(success

or failure) of the project.

Store food in designated containers

Secretary

Pantry Chef

and

storage

areas

to

project

prevent

spoilage
Inform supervisors when equipment
is not working properly and when
food and supplies are getting low,
and order needed items

Administrative Budget.
Item

Total (RM)

40

Furniture and fitting

195,140

Salaries

22,655

Rental deposit

2000

Utilities deposit

1000

Grand total

220795

3.0 RAW MATERIALS

Our raw materials consist of oreo cookies,coffee and fruit such as
apple, watermelon, guava, kiwi, strawberry, and others fruits that are
suitable of making our products.we also have yogurt. The source of the raw
material is located at Batu Pahat and we also have our own supplier with a
low price that they offer.This can save some of our money and profit our
company.

RAW MATERIALS

Ingredients

Ingredients per unit

41

Flour (kg)

0.01

Castor sugar (kg)

0.02

Butter (kg)

0.01

Baking powder (kg)

0.01

Flavour (litre)

0.01

Chocolate cookies (kg)

0.02

Coffee powder (kg)

0.03

Oreo cookies (kg)

0.03

Egg

Water (ml)

10

Fresh milk (ml)

20

Fruit (slices)

Yogurt (ml)

20

Paper cup

4.0 PROCESS AND SYSTEM

a. Cookies cupcakes production process flow chart

42

Ingredient
measuring

Mixing the mixture of cookies

cupcake
Checking the quality of mixture

Dividing mixture

Put the mixture into paper cup

Baking process

wait for cold

check the quality of cookies

cupcake
making process cream
design the top of cookies
cupcake

cookies cupcake are wrapped

check
the quality of package
43

the packages are arranged in

box

carry the boxes into storage

room
store the boxes in storage room

delivering service

b. Delivering service
i. The customer order the cookies cupcake either on call or e-mail.
ii. We receive the order and process the order.
iii.
Get the delivery workers to send the order.

5.0 PRODUCTION SCHEDULE.

Time

Activities
44

Early morning

Make the cookies cupcake

(5 a.m.)

mixture.
The mixture are kept in
storage room.

Bake cookies cupcakes using

oven at 160 degrees as long as
15 minutes.
Morning
Open the shop and kiosk.
Selling the cookies cupcakes
to customer.

Afternoon

We make the process baking

again for tea-time.

Night

The

shop

and

kiosk

are

closed.

(10 p.m.)

6.0 QUALITY

We used high quality ingredient, equipment and machines.We hired the professional
workers.We employed experience chef ( PhD on Cooking Course).

45

7.0

LAYOUT

Shelf sales

Delive
ry
servic
e
room

Shelf
sales

office

Kitchen
pantry

Storage room

8.0

Prayer room

LOCATION

We decide to open our business at 2 location which are :

1) Shop at shopping complex
2) Kiosk at UTHM

46

9.0 BUDGET
To set up our business, firstly we having a loan at CIMB Bank at value RM 500 000.
Each committee come out which RM 10 000 as capital.

EXHIBITS
1. HALAL CERTIFICATE

47

2. COMPANY SIGNBOARD

48

3. FACEBOOK FAN PAGE

4. SHELF

49

5. LICENSE CERTIFICATE

PERAKUAN PENDAFTARAN
AKTA PENDAFTARAN PERNIAGAAN 1956
BORANG D(KAEDAH 13)
No. Pendaftaran
JM024317-T

50

FASSA FLOUR
LOT F14, CARREFOUR BATU PAHAT
86400 BATU PAHAT
JOHOR
Dengan ini diperakui bahawa Perniagaan yang dijalankan dengan nama

FASSA FLOUR
Telah didaftarkan dari hari ini sehingga 3 JANUARI 2015 menurut peruntukan
peruntukan Akta Pendaftaran Perniagaan 1956, dengan nombor yang ditunjukkan di sini
dan tempat utama perniagaannya LOT F14, Carrefour Batu Pahat, Batu Pahat, 86400
Batu Pahat, Johor.
Jenis Perniagaan
Menjual dan membekalkan kek cawan coklat serta menyediakan perkhidmatan
penghantaran.
Bertarikh di JOHOR pada 3 JANUARI 2014
MASNIZAH BINTI AROF
Penolong Penasihat Perniagaan
Semenanjung Malaysia
DOKUMEN INI ADALAH CETAKAN KOMPUTER DAN TANDATANGAN TIDAK DIPERLUKAN

6. MEMBERSHIPS CARD

51

7. POSTER

52

REFERENCES
1)https://www.google.com.my/search?
hl=en&noj=1&biw=1366&bih=643&q=kedai+jualan+cookies+cupcake+di+johor&oq=kedai+jual
an+cookies+cupcake+di+johor&gs_l=serp.3...23211262.23229600.0.23230330.61.52.0.0.0.3.1431
.36830.0j4j4j2j2j16j3j16.47.0...0.0...1c.1.11.serp.1c9C88826Ps

53

2) https://www.facebook.com/pages/Il-lecca-lecca-chocolate-and-cookies/256472551049166
3) http://citarasawan.blogspot.com/2012/01/senarai-kedai-bahan-bekalan-bakery.html
4) https://www.facebook.com/pages/Cuppacake-BLicious/114193641479
5) http://kaknorcookies-mufin.blogspot.com
6) MODUL TENAGA PENGAJAR BPK 20802 (KEUSAHAWANAN)
7) SLIDES SHOW FROM LECTURER

54