(BPME 6090) BUSINESS PLAN

CONTENTS

1.0 Executive summary……………………………………………………………………….3

2.0 Introduction……………………………………………………………………………….3
3.0 Marketing Plan………………………………………………………………………….5-6
4.0 Administration Plan……………………………………………………………………6-14
5.0 Operation/Production Plan……………………………………………………………15-23
6.0 Financial Plan…………………………………………………………………………23-28
7.0 Conclusion………………………………………………………………………………..28
8.0 Reference…………………………………………………………………………………29

1.0 EXECUTIVE SUMMARY

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Awareness oh high quality baked products is on the rise. Good cakes and cookies are a rare
combination of nutrition, convenience, and luxury. Today’s consumer has less time to create
wholesome, handmade bread, but increasingly appreciates the nutritional and sensory
benefits it provides. Exorted cakes never goes out of style.

Delight’s Bakery is located at Kajang, Selangor. Delight’s Bakery expects to catch the
interest of a regular loyal customer’s base with its quirky and tasty flavors of cakes and
cookies. The company aims to dominate the market in the region due to the tremendous
response received from the consumers.

Delight’s Bakery most favorite cakes by the customers are moist chocolate cake and
cheesecake. Besides that, the company also offers broad range of cakes and cookies.
Delight’s Bakery expects an increment by 10% each year based on the previous sales as the
bakery increases in popularity. One of the aims of the company is to become a local focal
point of interest and to break even by the end of the year. On top of that, Delight’s Bakery
also aspires to offer high quality baked goods at a competitive price that will create a loyal
customer base.

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2.0 INTRODUCTION

2.1 Company Overview

Delight Bakery is a start-up specialty bakery launched in 2018 at Kajang, Selangor. The
location of our bakery is quite busy area because located in the middle of Kajang town. Our
company is a modern bakery which baking large variety of cakes, cupcakes, and cookies,
sized to the customers’ requirements. Chocolate moist cake and cheesecake are the signature
and most famous cakes od Delight’s Bakery. On top of that, we also specialize in creating
and designing variety flavour of cakes, cupcakes, and cookies for various life events as well
as corporate functions. All our products are prepared fresh everyday with locally grown
ingredients.
The company is registered as a general partnership with four partners who will be jointly and
liable for the debts of the company with our entire property.
2.2 Management Team
The bakery is owned and professionally managed by four women who had appropriate
experience in the food industry.
Anbalagi, Finance Advisor & Baker
o Helps in daily menu decisions
o Manages financial aspects
o Coordinates with the wholesale dealer
Parimala, Baker & Marketing
o Head baker
o Helps in advertising and marketing the business
o Helps in daily menu decision
Ramani, Advertising & Admin
o Manages the sales and marketing
o Chief decorator of the baked dishes
o Helps in daily menu decision
Nur Aisya, Cook & General Manager
o Head cook
o Manages the shop (overall)
o Helps in daily menu decision

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2.3 Location
Delight’s Bakery is in Kajang, Selangor. This serves as one of the best and strategic location
for a bakery as it attracts the customers around. There are numerous business entities and
colleges are located nearby our bakery. People from their working places and students from
the colleges often visit our bakery since the shop is very nearby.
2.4 Mission
To provide our customers with modern recipes with traditional touch in order to satisfy the
taste buds of the previous and also current generations with a dash of excellence, finger
licking taste and a pinch of quality by a team of creative and innovative individuals.

2.5 Vision
To be an idol bakery with a vision to become the reference for best cakes around which our
neighbours gather to celebrate their events or just in the feel to fulfil their desires.

3.0 MARKETING PLAN

Marketing can be defined as the process of planning and executing the conception, pricing,
promotion and distribution of goods and services to satisfy individual and organizations
objectives. A business will never achieve its objectives without a proper marketing plan.
Marketing is an important aspect in business and considered as the backbone in order to
achieve a profitable income. A lack of understanding of the marketing strategy can result in
poor development of products which fails to meet the customer’s needs. The 4P’s of
marketing strategies are:

3.1 Product
Delight’s Bakery is a well-known brand among the customers. Our signature cakes which are
chocolate moist cake and cheesecake are the favourite choice of the customers. These cakes
are the best sellers too. We have a number of loyal customers for our signature cakes. Besides
that, Delight’s Bakery also produces cookies and cupcakes by using our own secret recipes.
There is liberty for the customers to choose their favourite fillings and toppings. This
produces a large crowd of people because every customer has different taste. In the future,

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our management is in planning to launch our own coffee to increase the variety of our
products and also to increase the number of customers.

3.2 Price
This is the most important pricing strategy. One of the reasons for Delight’s Bakery’s
popularity among customers is the price. Our price is very reasonable and affordable as well.
Our signature chocolate moist cake and cheesecake cost only around RM5.00 to RM8.00.
The cakes ordered for events such as birthday parties costs around RM80.00 depends on the
size. On top of that, Delight’s Bakery also conducts bakery classes frequently. The fees for
the class is RM800.00 per student.

3.3 Place
Place represents the location where the product can be purchased. It can be also referred as
distribution channel. The route that the products takes on its way from production to the
customer is important because a marketer must decide whether the channel is the best for the
product.
3.3.1 Direct to customer
This is the oldest way of selling goods. Under this system, the products are sold directly to
the customers. The customers come to the shop to purchase the cakes, cookies, or cupcakes
they desire. Direct consumer selling results in reducing the profit margin of middlemen and
helps the customers to get the products at comparatively cheap and affordable price.
Consequently, this would enhance the sales of Delight’s Bakery as well.
3.3.2 Online sales
Delights Bakery owns its own webpage where the online bookings done by the customers.
Those who could not come directly to the shop can easily order the products they require
though online system. Based on the feedbacks received from the customers, the service meets
the customers’ expectations.

3.4 Promotion
Promotion strategy is a key activity in every marketing plan. It is aimed at increasing sales in
the short term by employing promotion schemes which effectively increases the customers

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awareness of the business and its products. Despites the multitude of online platform
available, verbal buzz about the products of Delight’s Bakery passed from one customer to
the next is considered as the most cost-effective way to build a loyal customer. In addition,
Delight’s Bakery also uses modern approach to market our product which are through
Facebook and Instagram.

4.0 ADMINISTRATION PLAN

By this preparation, all tactics and complication can indeed be effectively established that if
that could be solved in a short period of time without affecting the business. We design all the
framework needed for this business so that fewer issues should go smoother with all planning
and method of setting up business. We also would like to ensure that our business can deliver
the best product range with tremendous benefits, but then at the same time lowering costs,
reducing waste from sources and its capital. The proposed business name Delight Bakery
consists of leadership style consisting of four women members who will all commit their
work and attention to operating the business together with their unique responsibilities to
successfully manage this operation. Therefore a parthenrship arrangements have been made
between each other consisting of the information of capital sharing, profit sharing and all
duties that need to be completed. Administartive preparation is however, critical elements to
be addressed before setting up the company. It is important to consider the following item.
I. Business logo
II. Objectives
III. Organizational chart
IV. List of administrative personnel
V. List of office equipment
VI. Admistrative budget

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Logo

4.1 Objective
The primary objective of our bakery “Delight Bakery” is to form a worldwide business where
introduce our Malaysian cakes and pastry to another country. We will always make sure our
bakery is meets customer requirements by Malaysians and Foreigners. We will bake cakes
and pastry according to Malaysian and Foreigners taste in order to cope with their satisfaction
and this able to diversify business in their countries as well. This idea can penetrate the cake
varieties consuming trend by both customer Malaysian and Foreigners as well as suitable for
all the races to consume our bakery cakes. Furthermore, we want to establish a huge number
of regular customer base and create a creative marketing plan to dominant target market.
Good marketing strategy will help to create a healthy, consistent revenue base in order to
ensure the stability of our business. While, we will always make sure our cakes and pastry are
freshly from the oven in daily operations.

4.2 Organizational chart

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4.3 List of administrative personnel

NO POSITION NUMBER OF STAFF

1 General Manager 1
2 Financial Manager 1
3 Administrative Manager 1
4 Marketing Manager 1
5 General Workers 2

4.4 List of Office Equipment

Equipment Quantity Price Per Total

Unit (RM) Amount
(RM)

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1 1,400.00 1,400.00

1 600.00 600.00

Printer
1 200.00 200.00

Telephone and Fax Machine

1 2,100.00 2,100.00

Counter Table

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3 220.00 660.00

Table
1 139.00 139.00

Office Chair
1 98.00 98.00

Fire Extinguisher

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4 280.00 1,120.00

Air Conditioner
3 420.00 1,260.00

Cakes Refrigerator
1 800.00 800.00

Refrigerator for Ice Cream Cakes

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2 560.00 1,120.00

Oven
1 875.00 875.00

Bun Maker Machine

500 1.20 600.00

Cakes Box

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1 180.00 180.00

Cakes Decoration Accessories Set

6 22.00 132.00

Cakes Tong
1 35.00 35.00

Table Bell
Total (RM) 11,319.00

4.5 Administrative Budget

We therefore set multiple strategies in terms of achieving our business's target and purpose
and it will also gain greater profit and assure the safe and productive product and
maintenance of our business. Three main strategies as follow was described in details.

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4.6 Financial Strategies

Through time to time, Delight Bakery would track its production process from its own
management teams to ensure which we can reduce our costs, improve our revenues and sales,
while reducing losses. In a short amount of time, clearing our business loans and debt will
help us reach our goals in a short period of time and mitigate the perceived risk in the future.

4.7 Operational Strategies

It is often easy and has zero blockage to ensure our production flow. We have planned the
operation of the work system well and efficiently. Each operation seems to have its own
production schedule, such that each process would not conflict with the others and the
business activity will be less troublesome. In addition, we have taken this measure to ensure
that our customers are pleased with the services and delicious cakes we make, so this is
another tactic to encourage customers to enjoy the quality of our cakes and pastries.

4.8 Marketing Strategies

Besides that, we establish some unique marketing strategies ideas such as online promotion.
We believe this promotion platform is famous and easy reach to the community and get high
response from online based marketing. To competitive intensity and therefore attractiveness
our company to the market and the culture of Kajang Town around us. In addition, we have
introduced good marketing strategy that will ensure that our company is well established in
the industry.

5.0 OPERATION / PRODUCTION PLAN

5.1 OPERATING PLAN

An operation plan is the most important element in startup business to make sure the business
run smoothly. The business success will be determined on the effectiveness of the operations
strategy itself. Delight Bakery will achieve our goals without any conflicts or difficulties by
manage the well operation strategies.

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5.1.1 Consultation
Consultation process is the compulsory element in managing the organizations to create a
stakeholder’s value. Consultation is a process based on formal and informal communication
channels in between the organization and its stakeholders. Delight Bakery conduct an open
meeting with stakeholders to get their responses and feedback are taken to develop the
company’s product in a formal method. The informal meetings will be in a party or event
which interacts with the people to get their ideas and responses. To develop the operational
and strategic plan, Delight Bakery come out with the strategic of getting the criticism and
feedbacks from the stakeholders such as the employees, managers, owner, shareholders,
customers suppliers and also the creditors. Delight Bakery more concern on the view of any
plan is conceived without the proper consultation among the stakeholders will not have
successful implementation.
5.1.2 Budgetary Information
Delight Bakery have a budgetary plan for monthly allocated budget which very helpful to the
key organization personnel. This will be very useful operational plan as the business can plan
well on the daily process. Furthermore, Delight Bakery uses the budgetary information to run
the business and also can rectify the income and expenditure of the company. From here, we
identify the sufficient financial income to support and maintain the bakery with some new
implementations. If there is an inadequate income, Delight Bakery will find strategies to
overcome this problem by reducing the product prices to attract more customers.

No Detail Initial Cost (RM) Monthly Cost (RM)

1 Raw Material - 4000
2 Equipment and Machinery 9000 -
3 Petrol - 200
4 Toll - 100
5 Van maintenance - 200
Total 9000 4500

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Table 1: Delight Bakery Monthly Operational Cost

5.1.3 Calendar of events

The calendar of events is a main part of the operation plan for all the organization recreation.
Delight Bakery calendar of events are indicating the list of events and date of the events to be
conducted in a month. These calendar plans will Delight Bakery to organize the monthly
events other than the routine working schedules. It also helps the company to earn more with
the open challenges given to the public. In addition, this method will attract more customers
and the brand be well known among the people. Other than that, the discounts and
promotions will bring more customers to the Delight Bakery.

5.1.4 Maintenance & Facilities

Delight Bakery consists own maintenance system of building and the machines. Equipment is
important which the laminators, dividers, mixers and ovens are used in the baking industry.
During the shutdowns and breakdowns of the machines, the preventive and predictive plans
will be scheduled. Other than that, Delight Bakery appoint a maintenance team to do the
inspection monthly on the equipment for cleaning, oiling and tightening of fasteners. The
repair also will take place on bearings or motors and replace the parts if necessary. It is very
important to do monthly check up on the equipment’s conditions to avoid any inconvenience
happen. Other than that, it is very important to maintain the cleanliness of the equipment to

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sustain the customers. The usage of piping bags, mixing bowls, spatulas and other necessary
items should be in clean manner.

Figure 1: Maintenance Schedules

Figure 2: Delight Bakery Process

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Figure 3: Delight Bakery Layout

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Figure 4: Delight Bakery Equipment

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5.2 PRODUCTION PLAN

Delight Bakery is located in Kajang town, our nature of business is based on cakes and
pastry. Delight Bakery will open at 9 am to 8 pm throughout Monday to Sunday. We will run
our business mainly focus to our target group and produce cakes and pastry according to
customer. We establish this business to provide our delicious cakes and pastry to the entire
customer equally which means our cakes is suit well from the youngest and elderly people.
We having a plan to diversify this business and opening more branches with having a good
reward from the customer as well as we will create something unique and beat our competitor
market. During the weekend, Delight Bakery conducts a bakery classes with some
professional bakers. We have the well-structured production unit and the production process
for the store front.

5.2.1 Costs
Delight Bakery production costs are different on daily basis on the storefront and other
events. The costs for the storefront changed seasonally and in between the weekends and
weekdays depend on the functions or ceremonies. The production cost also include the direct
amounts spends on the raw materials and indirect amounts such as packaging, deliver,
equipment maintenance and the cleaning process.
5.2.2 Quality control
Delight Bakery employees are strictly wear the caps and gloves especially in the production
line to follow the cleanliness of products. The organic fresh ingredients only used in the
products. All the rules and regulations by governments on the safety of food products are
followed by our bakery. Every corner of the company was installed with the cameras to
monitor the staffs and also review the production video samples used for the improvement of
business. The pest control procedures also maintain monthly and the cleaning of the sites will
be inspected on weekly basis.

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5.3 STRATEGIC PLAN

To determine our Bakery’s opportunities to achieve our goals, we also use the SWOT
Analysis in our strategic plan. This plan help the Delight Bakery to identify the strengths use
in develop to improvise the company’s vision and mission. The SWOT Analysis can be
defined as a well-structured planning method to evaluate and identify the strengths,
weaknesses, opportunities and threats of the organizations. This analysis will be carried out
on the product, place, person and industry. The strengths and weaknesses are often occurred
internally in the organization whilst the opportunities and threats are generally from the
external factors which affect the company. Below is the Delight Bakery’s SWOT Analysis.

5.3.1 SWOT Analysis of Delight Bakery

Strengths Weaknesses
 Well-known products  Poor advertising
 Cheap or affordable prices  Inadequate capital for the business
 Structured distribution channels development
 Skilled and well trained employees  No skilled workers
Opportunities Threats
 Potential to grow in the market  Raw material prices increased
 Social media as an advertising  Competitors- Secret Recipe/ Baskin
platform Robbins
 PERSATUAN PENGILANG ROTI  Implementation of the GST for goods
BUMI SEMENANJUNG and services.
MALAYSIA (PPRBSM) provides
protection to the Bumiputera bakeries
 SME Corp Malaysia offers financial
support

According to the above information, supplemental analysis can be drives through SWOT
Matrix whereas the four elements are put together match to produce the finest strategic
planning for Delight Bakery. The outcomes of the method are stated as below.

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SO Strategy
The SO Strategy defined as the combination of the Strengths and Opportunities are matched.
 Delight Bakery will have well-trained skilled workers in the production and
management. (S4, O1) The business is growing rapidly with the support of the skilled
oriented employees being employed in the production line.
 Delight Bakery’s product originality and the quality will be remained and protected
when the goods are well-known among people with the best distribution channels to
them. Moreover, the PERSATUAN PENGILANG ROTI BUMI SEMENANJUNG
MALAYSIA (PPRBSM) also provides protection to the Bumiputera bakeries. (S1,
S3, O3)

WO Strategy
The WO Strategy defined as the combination of the Weaknesses and Opportunities are
matched.
 Delight Bakery will be a one of the established bakeries if get the supports from the
SME Corp which providing financial help to the business facing inadequate capital
for their future development. (W2, O4)
 In addition, social media is the best platform to overcome the poor advertising skill of
the business. (W1, O2) The internet usage is a compulsory trend of lifestyle which our
current generations are addicted the most. By improvising the advertising skills
through social media such as Facebook, Instagram, WhatsApp, and Websites will
makes the Delight Bakery to be well-known among the people. It is a best platform to
promote our goods and services to enter the global market.

ST Strategy
The ST Strategy defined as the combination of the Strengths and Threats are matched.
 Delight Bakery can cover the operating cost by increase the product prices according
to the market value. (S2, T1, T3) This method managed to overcome the increase in
prices of raw materials and GST. The cheap price of the product in Delight Bakery
will attract the customers but it is hard to operate the business when the government
increases the prices of goods instead.
 Delight Bakery will reach to the more customers by the aggressive advertising. (S1,
T2) This will help the company to be well known among the people all over Malaysia.

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The brand also will be recognizable as the established and famous company such as
the Baskin Robbins and Secret Recipe.

WT Strategy
This stage of Weaknesses is matched to Threats.
 Delight Bakery can find more distributors and other channels to reach and connect
with the customers. (W1, T2, T3) Focusing on the digital marketing will makes the
company to be known and the promotion should be included to attract more
customers. The implementation of GST makes the people to be a smart buyer and cut
cost on unnecessary goods. Thus by making a discounts and promotion such as buy
one free one will attract the buyers.
 In addition, Delight Bakery will appoint more established trusted suppliers. (W2, W3,
T2) The suppliers will help the company to promote and making the business be
known in the market. They will sell the products as much to the customers or retailers.
This will increase the capital of business and also the brand name will be popular too.

6.0 FINANCIAL PLAN

6.1 Revenue Forecast

The revenue forecast shows a good start in a first year and the revenue move slowly in the
second year. Whilst on the third year, the figure rapidly increasing. It shows that consumer is
aware of Bakery Delight in a market. The value of Delight Bakery might contribute to this
impact of sales.
  FY2020 FY2021 FY2022
Revenue Forecast
80, 84, 90,
Bakery 000 000 000
20, 23, 26,
Catering 000 000 000
25, 45, 47,
Class 000 000 000
125, 152, 163,
Total revenue 000 000 000

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Direct cost
3, 4, 3,
Bakery 000 200 800
3, 3, 4,
Catering 200 900 350
5, 8, 12,
Class 000 000 000
11, 16, 20,
Total Direct cost 200 100 150
113, 135, 142,
Gross Margin 800 900 850
Gross Margin % 91% 89% 88%

Budget

Delight Bakery are tending to spend more on the enhancement of taste and decorations of the
cake. As per budget below, the production expenses are quite high because of Delight Bakery
spend on a worker to go for a professional bakery class to enhance their skills. Delight
Bakery believe the taste and decorations of a cake will attract customer to buy again their
product.
FY2020 FY2021 FY2022
Operating Expenses
Advertising & Marketing 2,000 3,000 4,000
Rent 30,000 30,000 30,000
Offi ce Supplies 1,200 1,200 1,200
Insurance 1,500 1,500 1,500
Production expense 10,000 12,000 13,000
Legal expense 1,000 1,500 1,500
Equipment Rental 2,000 2,000 2,000
Repairs & Maintenance 3,000 3,500 3,500
License & Taxes 1,000 1,000 1,000
Salary 31,200 46,800 46,800
Untility Bills 12,000 12,500 12,500
Furniture & Deco 10,000 10,500 11,000
Total Operating Expenses 104,900 125,500 128,000

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Profit and Loss Statement.

  FY2020 FY2021 FY2022

125, 152, 163,
Total revenue 000 000 000
11, 16, 20,
Total Direct cost 200 100 150
193, 263, 315,
Gross Margin 800 900 850
Gross Margin % 55% 74% 94%
Operating Expenses
2, 3, 4,
Advertising & Marketing 000 000 000
30, 30, 30,
Rent 000 000 000
1, 1, 1,
Office Supplies 200 200 200
1, 1, 1,
Insurance 500 500 500
10, 12, 13,
Production expense 000 000 000
1, 1, 1,
Legal expense 000 500 500
2, 2, 2,
Equipment Rental 000 000 000
3, 3, 3,
Repairs & Maintenance 000 500 500
1, 1, 1,
License & Taxes 000 000 000
31, 46, 46,
Salary 200 800 800
12, 12, 12,
Untility Bills 000 500 500

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10, 10, 11,

Furniture & Deco 000 500 000
104, 125, 128,
Total Operating Expenses 900 500 000
88, 138, 187,
Operating Income 900 400 850
6, 6, 6,
Interest on Loan (6.2%) 000 000 000
122, 147, 154,
Total Expenses 100 600 150
2, 4, 8,
Net profit 900 400 850
Net Profit/Sales 2% 3% 5%

Balance Sheet.

Starting
FY2020 FY2021 FY2022
As of Period's End Balances
10 205, 265, 340,
Cash 0,000 614 000 000
15, 17, 17,
Account receivable - 000 000 500

Inventory - - - -

Other current assets - 0 0 0

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Total Current Assets 0,000 220,614 282,000 357,500
10, 15, 17,
Long Term Assets - 000 000 000
10 230, 297, 374,
Total assets 0,000 614 000 500
Accounts Payable
7 10, 12,

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- ,000 000 000

7 10, 12,
Total Current Liabilities - ,000 000 000
103, 124, 156,
Long -Term debt - 714 500 000
110, 134, 168,
Total Liabilities   714 500 000
10 117, 155, 190,
Paid in Capital 0,000 000 200 350

Retained earning - - 2,900 7,300

Earnings - 2,900 4,400 8,850

119, 162, 206,
Total Owner's Equity   900 500 500
230, 297, 374,
Total Liabilities & Equity   614 000 500

Cash Flow Statement.

  FY2020 FY2021 FY2022
Operations
4 8
Net Profit 2,900 ,400 ,850
(15, (2, (
Change in Account Receivables 000) 000) 500)
3 2
Change in Account Payable 7,000 ,000 ,000
(5 5 10,
Net Cash Flow from Operations ,100) ,400 350
Financing
103 (20, (31,
Chang in Long term debt ,714 786) 500)
Net Cash Flow from Investing &      

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Financing
100 205, 265,
Cash at the Beginning of Period ,000 614 000
105 59, 75,
Net Change in Cash ,614 386 000
205 265, 340,
Cash at end of Period ,614 000 000

7.0 CONCLUSION
Delight's Bakery is needs to generate customers as well as retain their loyalty to our
unparalleled cakes and pastries taste with a comprehensive management structure. Cake is
just something that consumers could not get sick of eating. In the future, more successful
steps should be considered to stay as well as to raise our customers. In any company, there
are challenges. Nevertheless, consumers itself will find the best distributors who can satisfy
their needs through proper implementation, and Delight's Bakery is one of them. Overall,
this business plan for Delight Bakery will gives a good benefit for the customer as well as for
the business. We hope this product can help all over the Kajang population to enjoy a rich
taste of cakes and pastries.

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Rockas,R. (2019). Strategies for Success in Small Business Bakeries: A Business Plan.
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Ortiz,G, & Niina,A. (2010). Business plan for a cake bakery. Retrieved from
https://www.theseus.fi/handle/10024/20765

To, P. (2019). Creating sustainable marketing plan for a vegan bakery. Retrieved from
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