UiTM - Business Plan (ENT300)

ENT 300
FUNDAMENTALS OF ENTREPRENEURSHIP
BUSINESS PLAN
SO YUMMY ENTERPRISE
PREPARED BY:
NO. NAME UITM ID NO. GROUP CODE
1. UMAIRAH BINTI KHAIRI 2018210424 PHM1154D2
PREPARED FOR:
LECTURER’S NAME : AZLI BIN UMAR
SEMESTER : MARCH - JULY 2020
SUBMISSION DATE : 26th JUNE 2020

TABLE OF CONTENTS
CONTENTS PAGE NO.
Executive Summary i
Chapter 1.0:
1.1:
1.2:
Introduction
Purpose of Business
Business Description and Owner/s Description
1
2
3 – 5
Chapter 2.0:
2.1:
2.2:
2.3:
2.4:
2.5:
2.6:
2.7:
2.8:
Marketing Plan
Product/Service Description
Marketing Objectives
Target Market
Market Size
Market Share
Sales Forecast
Marketing Strategy
Marketing Budget
6 – 7
8
9 – 11
12
13
14
15 – 21
21
Chapter 3.0:
3.1:
3.2:
3.3:
3.4:
3.5:
Operational Plan
Process Planning
Material Planning
Machines and Equipment Planning
Overheads Requirement
Business and Operations Hours
22 – 29
30 – 33
34
35
35
Chapter 4.0:
4.1:
4.2:
4.3:
4.4:
Organizational Plan
Introduction to The Organization
Business Logo and Descriptions
Organizational Chart
Administration Personnel
36
36 – 37
37
37 – 39
Chapter 5.0:
5.1:
Financial Plan
Objectives of Financial Plan 40

5.2:
5.3:
5.4:
Sources of Financial Information
Project Implementation Cost
Pro Forma Income Statement
41
42 – 43
43
Appendices: Appendix A – BMC
Appendix B – Business Registration Form
44
45 – 46
References 47

FACULTY OF BUSINESS AND MANAGEMENT
UNIVERSITI TEKNOLOGI MARA, MALAYSIA
ENT300 Fundamentals of Entrepreneurship
BUSINESS PLAN
INDIVIDUAL REPORT
Business Name : SO YUMMY ENTERPRISE
Lecturer’s Name : AZLI BIN UMAR
Student should be able to demonstrate entrepreneurial skills in preparing a business plan (CLO3-A3)
BUSINESS PLAN – INDIVIDUAL REPORT (10%)
No. Student’s Name Student’s ID Group Code
Weighted Marks
Obtained (10%)
1. UMAIRAH BINTI KHAIRI 2018210424 PHM1154D2

ENT300 Fundamentals of Entrepreneurship
BUSINESS PLAN – INDIVIDUAL REPORT RUBRIC (10%)
Criteria
Marks
Allocated
Poor Moderate Satisfactory Good Excellent
Weighted Marks
Obtained (%)
Preliminary Materials:
• Cover & Title Page
• Table of Contents 5
5
1 mark 2 marks 3 marks 4 marks 5 marks
Poor presentation on
the preliminary
materials
Moderate presentation
on the preliminary
materials
Satisfactory presentation
on the preliminary
materials
Good presentation on
the preliminary materials
Excellent presentation
on the preliminary
materials
Executive Summary
10
0 – 2 marks 3 – 4 marks 5 – 6 marks 7 – 8 marks 9 – 10 marks
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are not highlighted
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excellently highlighted
Introduction: Business
Description
10
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highlighted
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Key elements are
Owners
Description/Business
Partners 10
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Product/Service
Description
10
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Marketing Plan
10
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Organizational Plan
10
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Operational Plan
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Financial Plan
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Appendices
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Poor appendices Moderate appendices Satisfactory
appendices
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Total 100
Comment:

i
Executive Summary
So Yummy Enterprise is a company based on sole proprietorship where the owner,
Umairah Binti Khairi holds a position as a General Manager. This business's main activity
is providing a high quality of halal cakes products freshly baked from the oven. So Yummy
cakery does a delivery service to deliver its cakes to the customers' event venue. Besides,
So Yummy cakery also collaborates with Food Panda and Grab Food MY to make it easier
for the customers to order and deliver their ready-made cakes. However, they also produce
customize cakes according to the customers' wants and needs.
Next, So Yummy cakery expects to catch the interest of potential customers by the
attractive, minimalist, and aesthetic-look cakes that they made. It allows this cake to be one
of the marketable products as people love simple things especially food. They also plan to
build a strong market position in the market area. So Yummy cakery is located at No 7,
Jalan Elektron U16/D, Denai Alam, 47000, Shah Alam, Selangor. They assumed that 5%
of the total population in Selangor which is 6,528.4 will purchase their cakes. The market
potential for cakes in Selangor may be worth RM3,000,000.00 in 2021.
To organize and manage the manufacture, market, and selling process, So Yummy
Enterprise will create a standard operating procedure (SOP) as a guide for all the staff to
follow in order to produce high-quality cakes that also safe for consumption and not
harmful according to Syariah law. For marketing, So Yummy Enterprise has its own plan
to promote their products and services, they will use each plan times to times based on the
current promoting trend. In the selling process, they will sell their products through their
business outlet, online, and delivery service by the Grab Food MY and Food Panda. They
also produce cakes based on the current demands of their customers to ensure all the cake
sold within a week.
The total amount of money needed in opening and achieving this business plan is about
RM70,000. So Yummy Enterprise also expects to get about RM2,600,000.00 as their first-
year profit.

1
1.0 Introduction
So Yummy Enterprise is located at No 7, Jalan Elektron U16/D, Denai Alam, 47000, Shah
Alam, Selangor (E-Boulevard). This bakery is a business that produces and serves the high
quality of halal fresh-baked cakes products that established on 1st October 2021. So
Yummy provides various types of cakes from different flavors with the aesthetics designs.
Factors that influenced me in selecting this business are the market segmentation. This is
because there are lots of high-income groups of Malay staying in Denai Alam. So I can sell
my high-quality of halal cakes a little pricey and get high profit. Besides, there is only one
bakery opened at E-Boulevard that owned by a Chinese. Therefore, they will choose a
bakery owned by Malay compared to the bakery owned by a Chinese.
The location was very strategic and easy for my potential customers to locate my cakery
as it is near to the residential and business area. There are also well-known fast food stores
there like McDonald's, KFC, and Pizza Hut around. So Yummy is located beside the main
road so my customers do not need to travel far to come to the bakery.
In future, believe that So Yummy will be the first choice of my target customers and have
my own regular and loyal customers that will always choose my products.

2
1.1 Purpose of Business Plan
A business plan is the first step before starting a business. It is very important and it helps
to maintain the business to stay longer in the market.
The purposes of this business plan are:
• To gives a better understanding of business management.
• Act as guidelines to plan, manage, and handle the business effectively and
efficiently.
• As evidence to prove the ability of the business to get loan approval from any
financial institution.
• To convince the supplier about the capability of the business to earn the profit that
can benefit both sides in a long term agreement.
• To inform, persuade, and convince potential customers to choose the business’
products by providing convincing information about the business establishment.

3
1.2 Business Description and Owner Description
Business Description
Name of Business So Yummy Enterprise
Business Address No 7, Jalan Elektron U16/D, Denai Alam, 47000,
Shah Alam, Selangor.
Correspondence Address M1-G-11, Merak Apt, Jln Uranus, U5/125, Seksyen
U5, 40150, Shah Alam, Selangor.
Telephone No. 019-XXXXXXX
Form of Business Sole proprietorship
Main Activity Provide a high quality of halal cakes products
freshly baked from the oven.
Date of Commencement 1 November 2021
Date of Registration 1 October 2021
Name of Bank Bank Islam
Business Location This is a freehold ground floor shop lot located in
E-Boulevard Taman Denai Alam U16, Shah Alam.

4
The size of this land unit was approximately 22x75
and built-up 1650 square feet. This shop is not
facing any shop lot and has ample parking. The
neighboring township is Bukit Subang, Bukit
Jelutong, Subang Bestari, Subang Perdana, Kota
Damansara, Subang Permai, Monterez Golf Club,
and accessible via Guthrie Highway and Jalan
Sungai Buloh. This shop location also only 10
minutes away to Subang Airport, Kg. Subang
Commercial Center, 15 minutes to Shah Alam
Town Centre, 20 minutes to MRT station, Kota
Damansara and Mutiara Damansara.
Business Prospects Be the customers' first choice, has my own loyal
customers, and manage to expand my business
throughout Malaysia.

5
Owner Description
Name Umairah Binti Khairi
Identity Card No. XX0421-02-XXXX
Permanent Address M1-G-11, Merak Apt, Jln Uranus, U5/125, Seksyen U5,
40150, Shah Alam, Selangor.
Correspondence Address M1-G-11, Merak Apt, Jln Uranus, U5/125, Seksyen U5,
40150, Shah Alam, Selangor.
Telephone No. 013-XXXXXXX
Date of Birth 21 April XXXX
Age 20
Marital Status Single
Academic Qualification Diploma in Culinary Arts, UiTM Permatang Pauh, Penang.
Courses Attended Fundamentals of Entrepreneurship, 2020
Skills Cooking, baking, hand-eye coordination, sense of taste and
smell, creativity, leadership skills, time management skills
and business acumen.
Experiences Work as a cinema crew at MBO Citta Mall and kitchen
crew at NÖÖÖDLES Extra Skypark Terminal Airport.
Present Occupation Student
Previous Business -
Capital RM70,000

6
2.0 Marketing Plan
2.1 Product/Service Description
So Yummy Enterprise is a business of selling cakes products. This company is focusing on
Muslim people who desire to eat halalan toyyiban products which means safe for
consumption and not harmful that made by following to Syariah law. For the services, this
business offers customers to custom their own cakes according to their taste and design
that they want with reasonable and affordable price. However, we are more focusing on
minimalist and aesthetic-look cakes since it is our bakery signature design. We also provide
a delivery service where we will deliver cakes ordered by our customers straight to their
house. But, they must order at least a week earlier for their custom cakes through phone
calls, our online website or walk-in into our bakery. However, they can order for delivery
service for our ready-made cakes on the day they want or a day earlier for cakes booking.
We also cooperated with Food Panda and Grab Food delivery service to deliver our ready-
made cakes to our customers' house.
2.1.1 So Yummy cakes design collections
Edible Flower Cake Abstract Painted Cake

7
Minimalist-Look Cake Aesthetic-Look Cake
Floral Painted Cake Watercolor Painted Cake

8
2.2 Marketing objectives
Our business marketing objectives are:
• To let our customers experience an attractive, minimalist, and aesthetic-look cakes.
• To ensure our customers satisfied with the taste and quality of our cakes.
• To convince our customers to repeatedly come to our bakery.
• To gain our customers' trust by fulfilling their demands.
• To compete healthily with our competitors and improving our product quality to be
better than them.
• To franchising our business around Malaysia.

9
2.3 Target Market
The target market is defined as the end consumer which the company wants to sell or supply
its services or products and satisfied their wants and needs. For So Yummy Bakery, we
have identified our specific target market customer that we want to fulfill their demands
and we assume will bring high profits for us. With a clear target customer, it is much easier
for us to define where and how to market our business. But it does not mean that we are
only focusing on our specific target customers and ignore others that are not in our target
because the other consumers are our secondary market and also could increase our business
profit.
Our main target market is Muslim adults because all Muslims want halal cakes that do not
consist of haram ingredients like alcohol in their cakes and we focusing more on adults
because the price that we are offering and they usually afford to buy our cakes as a birthday,
wedding, souvenirs, gifts, engagement, and other purposes. However, we already have
divided our target market based on these three market segmentations, which are
geographic, demographic, and psychographic. Market segmentation is an action of
dividing a large group of consumers that commonly consisting of existing and potential
customers, into sub-groups of consumers according to some type of shared characteristics,
such as age, ethnicity, income, gender, personality traits, or behavior.
Geographic segmentation is when a company divides its market based on geography. This
segment can be divided into areas, such as cities, counties, regions, countries, and
international regions. It also can be divided into rural, suburban, and urban areas. For So
Yummy Bakery, No 7, Jalan Elektron U16/D, Denai Alam, 47000, Shah Alam, Selangor
is my chosen location for our bakery. It can be assumed as developed districts around our
business location as there are many amenities nearby included Mcdonald's, KFC, Pizza
Hut, Bank Islam, Affin Bank, restaurants, clinics, kindergartens, and many more. This

10
location also easy to via Guthrie Highway and Jalan Sungai Buloh. This shop location also
only 10 minutes away to Subang Airport, Kg. Subang Commercial Center, 15 minutes to
Shah Alam Town Centre, 20 minutes to MRT station, Kota Damansara and Mutiara
Damansara. The neighboring township is Bukit Subang, Bukit Jelutong, Subang Bestari,
Subang Perdana, Kota Damansara, Subang Permai, and Monterez Golf Club.
Next, demographic segmentation. This market segmentation can be divided into age,
gender, occupations, health conditions, family size, social class, education, income, and so
on. This kind of segmentation helps us to classify the trend that might shape future
spending patterns in the target market. Our bakery is located in a developed district where
the customers came from the high-income group. Our cakes are suitable to consume for all
range of ages but we are focusing more on adults to buy our cake and it is no matter the
gender either female or male as long as they afford to buy.
Lastly, psychographic segmentation where it divides the market into groups upon the
customers' personality traits, lifestyle, interests, and so on. Since our target market is
focusing on adults so we need the most important factors that we must give more attention
to because it can affect our target which also will affect our business profit. Nowadays,
people choosing cakes by observing the uniqueness, attractiveness, and appearance, more
than the taste itself. However, our bakery is produced cakes that have minimalist and
aesthetic-look as our signature design with great taste chosen by our customers to fulfill
our customers' desire which is they want great looking cakes with great taste and reasonable
price. As we know, we are also competing with another bakery that also selling customize
cakes and pastries. So, the minimalist and aesthetic-look cakes design is our main attraction
and uniqueness to attract our customers to bought cakes from us. Because of this reason,
we use only the best qualities of halal ingredients in making our cakes. Besides, we also
provide the best delivery services at a reasonable charge. All these factors are necessary to
ensure that our customers are satisfied and happy with our cakes and services.

11
Demographic Base (Age) Population (%) Total Population
20 – 29 years old 20 1,212.5
30 – 39 years old 30 1,347.5
40 – 49 years old 10 853.4
Others 40 3,115.0
Total 6,528.4
Demographic Base
(Age)
Total Population Target Market
(%)
Total Target Market
20 – 29 years old 1,212.5 20 242.5
30 – 39 years old 1,347.5 20 269.5
40 – 49 years old 853.4 10 85.34
Others 3,115.0 0 0.0
Total 6,528.4 50 597.34

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2.4 Market Size
Market size can be defined as the number of people in a particular market segment who are
the potential customers. Our cakery is located in Denai Alam, Selangor. I decided to choose
Selangor as our business location because it has a high population and therefore could lead
to more potential customers noticing our cakery. We believe that this is a good location as
a fresh start for our cakery. We assume that 5% of the total population in Selangor which
is 6,528.4 will purchase our cakes.
6,528.4 x 5% = 326
We assume that 326 people, 5% of that value will purchase or order our cakes every day.
The average price of a ready-made cake is RM100.
326 x 3% = 10 customers per day
RM100 x 10 = RM1000

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2.5 Market Share
Market share can be defined as the percent of total sales in an industry or a market's total
sales earned by a specific company.
2.5.1 Market Share before entry of So Yummy Enterprise
Competitors Market share
(%)
Total Market Share
(RM)
Competitor 1
Sweetooth Bakery 60 35,008,200.00
Competitor 2
Cushycandy Cafe 30 17,504,100.00
Competitor 3
La Petite Cakes 10 5,834,700.00
Total 100 58,347,000.00
2.5.2 Market Share after entry of So Yummy Enterprise
Competitors
Market share
Before
entrance (%)
Market
Loss
(%)
Market
share After
entrance
(%)
Total Market
Share
(RM)
Competitor 1
Sweetooth Bakery
60 2 58 33,841,260.00
Competitor 2
Cushycandy Cafe
30 2 28 16,337,160.00
Competitor 3
La Petite Cakes
10 1 9 5,251,230.00
So Yummy Cakery 0 0 5 2,917,350.00
Total 100 5 100 58,347,000.00
Total Sales forecast is RM 2,917,350.00.

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2.6 Sales Forecast
Sales forecasting is the process of estimating what are the business’s sales are going to be
in the future. The purpose of sales forecasting is to provide information for a company that
can be used to make a business decision and prediction in a long term or a short term
performance. A sales forecast period can be monthly, quarterly, half – annually, or
annually.
Sales forecast helps So Yummy Cakery to predict achievable sales profit and plan the
business's future growth. We are allowing the customers to customize their cakes within
the range price based on the design. But the standard price for ready-made cake is RM100.
Sales forecast is computed annually for the first, second and third year.
2.6.1 Sales Forecast / Sales Projection
Year Sales Forecast
(RM)
Quantity Sold
(unit)
Total year 1 (2021) 2,917,350.00 29,174
Total Year 2 (increase by 3%) 3,004,870.50 30,049
Total Year 3 (increase by 6%) 3,185,162.73 31,852
Quantity Sold = Sales forecast / selling price

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2.7 Marketing Strategy
Marketing strategy is a long-term, forward-looking approach in attracting potential
customers to purchase the company's products or services. Marketing strategy consists of
four basics marketing principles that also called 4 P's which are products, price, place, and
promotion. An effective marketing strategy is essential for a business to succeed.
2.7.1 Product Strategy
• Brand
Our cakes brand is "So Yummy" which refers to the delicious taste of the cakes that we
baked. Just by recognizing our brand name, people will know that we are producing a fresh
baked and tasty cake with a modern design. Besides, our brand motto is "It taste rainbow
in every bite" which means every time our customers eat our cake, they will experience a
new fresh flavor that we used to bake the cake that makes our cake is the best cake under
the sky as it is unspeakably delicious.
• Quality
The quality of a product produced is an important element of a successful business. We
know that we can satisfy our customers by maintaining the quality of our cake taste which
produced the same good taste of cake every time we baked. The key to maintaining the
same good taste of the cake is by using the same high-quality ingredients with the right
quantity every time we baked.

16
• Packaging
The main purpose of packaging is to protect the product during the process of
transportation, storage, display, and sales. Since our cakes are going to be served occasional
events, wedding ceremonies, parties, etc, packaging protection is vital during the delivery
process of our cakes to the event venue or for take-away by our customers. We chose a
brown window paper cake box with craft jute rope as our packaging because it looks
simple, nice, easy to handle, and not fragile. Besides, every product has its own identities
and specialties to attract their target customers. The box's purpose is to ensure the cake
arrives in good condition for the customers. It also makes the cake can be stored in good
condition for a long period in the fridge and can protect the cake from any insects. At the
same time, good packaging can create instant recognition of the product.
• Labeling
The purpose of labeling is to identifying, grading, describing, or promoting the product.
The label is one of the essential things that customers must give attention to. For the
customers' safety, we put the 'best before' as the guide for customers from eating damaged
cake that may lead to food poisoning. Besides, our staff also will write the name of the
ingredients that not suitable to consume for people that have the allergen in the allergy
advice column. At the back of our brown cake box, we also put information containing our
company details such as our cakery logo, halal JAKIM's logo, our cakery address, our
social media usernames, our contact number, and our official website.

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2.7.2 Price Strategy
The price of a product or a service can be defined as the value of money charged to the
customers for their purchases. The price for a particular product or service depends on how
much money the company wants to make from a product, how much they can sell, and
what is the market share that they will get.

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There are three pricing strategies that a company needs to choose either cost-based pricing,
value-based pricing, and competition-based pricing. Each one of these strategies has its
advantages and disadvantages according to the product or service that they offered. For our
cakery, we decided to use the cost-based pricing strategy.
Example of cost-based pricing, where a company wants to ensure that its products make
an extra profit on top of the unit cost of production:
Unit cost RM50
Mark-up 50%
Selling Price RM100
2.7.3 Place/Distribution Strategy
A place is essential as the location where the product is produced and always available for
the customers to purchase at the right location and at the right time. It is very important for
the availability of the products when the customers come into the business outlet to
purchase the product without any issue. Place includes any physical shops or virtual shops
on the Internet (online). A place can be considered as a distribution channel. For our cakery,
we are manufacture which is baked our cakes and selling it on our own without any
intermediaries. Thus, the distribution channel for our cakery is from manufacturing directly
to the customers. Selling cakes directly to the customers is a good way to satisfy their
demand because they having many choices and get fresh-baked cakes from us.
2.7.4 Promotion Strategy
A promotion strategy is created for marketers to inform, persuade, or remind their target
customers about their products or services. This strategy represents all of the
communications that marketers may use in the marketplace. The promotion has a few

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important elements such as advertising, direct marketing, public relations, personal selling,
and sales promotion.
• Advertising
One of the commonly used elements of the promotion strategy is advertising. This includes
any paid form of media communication with a clear sponsor. Advertising platforms are
television, radio, billboards, newspapers, magazines, and online. On the internet, there are
few categories for types of ads include text, search, banner, social media, and remarketing.
➢ Newspapers/Magazines
This is one of our promotion strategies for introducing our cakery to our potential
customers. Newspapers and magazines work in transferring our business information to
our potential customers in our marketplace. In these platforms, we will advertise our best-
selling cakes and put our business contact details such as our phone number, business outlet
address, and our social media username. We will choose the hot selling newspaper and
magazines in our marketplace to minimize the cost and reduce the waste of advertising
useless promotions.
➢ Online
Online selling is essential nowadays because it is the easiest way to buy something.
Everyone can purchase anything that they want just by access to the internet. The online
platforms that we use are Instagram, Twitter, Facebook, Whatsapp, and our official
website. In our social networking sites like Instagram, Twitter, Facebook, and the official
website, we will put information about our cakes such as types of cake's flavor, color,
design, price range, slot, or date that we are able to make their cakes and some information
about our cakery. While Whatsapp is used for our customers to communicate and discuss
with us about their customize cakes and do their cakes booking or orders. We also will

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promote our cakery through Instagram and Facebook ads to attract many customers as we
can.
➢ Signboard and Banners
The signboard is also one of the mediums for us to introduce our cakery, especially for our
business outlet at Denai Alam. It is very important for us to put the signboard directly in
front of our business building to helps our customers to recognize our cakery and at the
same time to inform people that pass by where we are and what are the services and
products that we are producing. For the banners, we will design by ourselves to cut the cost
and locate our banners at the main locations where people always come or pass by. The
total of the banners is around six depends on how many places we want to locate them.
➢ Business Cards
For the purpose of the marketing of our products, we decided to make our own business
card that consists of information about our business outlet location, contact number, social
media username, and our official website. This business card used to give to our potential
customers and it can help us to attract many new customers and also help our business to
expand bigger from time to time. By doing this, our potential customers out there can
acknowledge our cakery presence and will come to try our cakes. They also can directly
contact us through any platform that we state on the business card.
• Sales promotions
This are marketing activities that give prospects with an encouragement to buy by adding
value to the product. Commonly used sales promotional tools are discounts, gifts, contests,
premiums, coupons, and rebates. These promotions tools are often used to build loyalty
among existing customers and offer new customers a low-risk reason to purchase. For So
Yummy Cakery, we chose discounts and gifts as our sales promotions tools. Discounts

21
work for any cakes purchases worth RM200 and we will give RM20 discounts. Next, buy
one of our selected ready-made cake and get the second cake for half price every
Wednesday. Then, get a 50% discount on any cake purchase on our cakery anniversary for
3 days straight. Lastly, for every wedding cake purchase worth RM350, we will give a
medium-size regular vanilla cake for free.
2.8 Marketing Budget
Items Fixed Asset
(RM)
Monthly Expenses
(RM)
Other Expenses
(RM)
Business card 250.00
Signboard Licences 250.00
Promotion
➢ Banners
➢ Signboard
➢ Official
website
➢ Newspaper or
Magazine
➢ Ads on IG&FB
➢ Business card
1,000.00
400.00
300.00
100.00
1,200.00
60.00
Signboard License 250.00
TOTAL 1,000.00 400.00 2,410.00
Total marketing budget are RM3,8100.00

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3.0 Operational Plan
3.1 Process Planning
• Chocolate Cake
Preheat oven to 177º C. Prepare two 9-inch cake
pans by spraying with baking spray and lightly
flouring.
Add flour, sugar, cocoa, baking powder, baking
soda, salt and espresso powder to the bowl of a
stand mixer. Whisk using your paddle attachment,
stir through flour mixture until combined well.
Add milk, vegetable oil, eggs, and vanilla to flour
mixture and mix together on medium speed until
well combined. Reduce speed and carefully add
boiling water to the cake batter until well
combined.
Distribute cake batter evenly between the two
prepared cake pans. Bake for 30-35 minutes, until a
cake tester inserted in the center of the chocolate
cake comes out clean.
Remove from the oven and allow to cool for about
10 minutes, remove from the pan and cool
completely. Fros cake with chocolate buttercream
frosting.

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➢ Chocolate Buttercream Frosting
Add cocoa to a bowl of stand mixer. Whisk
through to remove any lumps. Cream together
butter and cocoa powder until well-combined.
Add sugar and milk to cocoa mixture by adding 1
cup of sugar followed by about a tablespoon of
milk. After each addition has been combined, turn
mixer onto a high speed for about a minute.
Repeat until all sugar and milk have been added.
Add vanilla extract and espresso powder and
combine well.
Add a tablespoon of milk at a time until it reaches
the right consistency, if frosting appears too dry. If
it appears too wet and does not hold its form, add
more confectioner’s sugar, a tablespoon at a time
until it reaches the right consistency.
Fros the chocolate cake with this chcocolate
buttercream frosting and start decorating. Then,
put the cake in the chiller.

24
• Vanilla Cake
Preheat oven to 177°C. Grease three 9-
inch cake pans, line with parchment
paper, then grease the parchment paper.
Whisk the cake flour, salt, baking powder, and
baking soda together. Set aside.
Using stand mixer, beat the butter and sugar
together on high speed until smooth and
creamy, about 3 minutes. Scrape down the
sides and up the bottom of the bowl as
needed. Beat in the 3 eggs, 2 egg whites, and
vanilla extract on high speed until combined,
about 2 minutes.
With the mixer on low speed, add the dry
ingredients and pour in the buttermilk and mix
just until combined. Pour batter evenly into
cake pans. Bake for around 23-26 minutes
It is done when a cake tester inserted in the
center of the vanilla cake comes out clean.
Allow cakes to cool completely in the pans set
on a wire rack before frosting and assembling.

25
➢ Vanilla Buttercream Frosting
In a large bowl using a stand mixer fitted with a
paddle attachment, beat the butter on medium
speed until creamy, about 2 minutes.
Add confectioners’ sugar, milk, vanilla extract, and
salt with the mixer running on low. Increase to high
speed and beat for 2 minutes.
Add more confectioners’ sugar if frosting is too
thin, more milk if frosting is too thick, or an extra
pinch of salt if frosting is too sweet.
Fros the vanilla cake with this vanilla buttercream
frosting and decorate the cake. Then, put the cake in
the chiller.

26
• Red Velvet Cake
Preheat oven to 177°C. Grease two 9-inch
cake pans, line with parchment paper, then
grease the parchment paper. Whisk the
flour, baking soda, cocoa powder, and salt
together in a large bowl. Set aside.
Using a stand mixer with a paddle attachment,
beat the butter and sugar together on medium-
high speed until combined, about 1 minute.
Scrape down the sides and up the bottom of the
bowl as needed. Add the oil, egg yolks, vanilla
extract, and vinegar and beat on high for 2
minutes.
With the mixer on low speed, add the dry
ingredients in 2-3 additions alternating with the
buttermilk. Beat in some food coloring just until
combined. Beat the 4 egg whites on high speed
until fluffy peaks form about 3 minutes. Gently
fold into cake batter..
Divide batter between cake pans. Bake for 30-
32 minutes and a toothpick inserted in the
center comes out clean.
Remove cakes from the oven and cool
completely in the pans set on a wire rack. The
cakes must be completely cool before frosting
and assembling.

27
➢ Cream Cheese Frosting
In a large bowl of a stand mixer, beat the cream
cheese and butter together on medium-high
speed until smooth, about 2 minutes. Add the
confectioners’ sugar, milk, vanilla extract, and
a pinch of salt.
Beat on low speed for 30 seconds, then increase to
high speed and beat for 3 minutes until completely
combined and creamy.
Add more confectioners’ sugar if frosting is too
thin, more milk if frosting is too thick, or an extra
pinch of salt if frosting is too sweet. Frosting
should be soft, but not runny.
Fros the red velvet cake with this cream cheese
frosting and decorate the cake. Then, put the cake
in the chiller.

28
• Carrot Cake
Preheat oven to 149°C. Line a large baking
sheet with a silicone baking mat. Spread the
chopped walnuts on the sheet and toast for
7-8 minutes. Remove from the oven and
allow to cool for 10-15 minutes.
Turn the oven up to 177°C. Grease two or
three 9-inch cake pans, line with parchment
paper, then grease the parchment paper. Whisk
the brown sugar, granulated sugar, oil, eggs,
applesauce, and vanilla together in a large bowl
until well combined.
In another large bowl, whisk the flour, baking
powder, baking soda, salt, cinnamon, ginger,
nutmeg, and cloves together. Pour the wet
ingredients into the dry ingredients and fold the
ingredients together until just combined. Fold in
the carrots and 1 cup of the toasted pecans.
Pour the batter evenly into the cake pans. If
using three cake pans, bake for 20-24 minutes. If
using two cake pans, bake for 30-35 minutes.
Test the center with a toothpick.
Allow the cakes to cool completely in the pans
set on a wire rack before frosting and
assembling. Fros the carrot cake with the same
cream cheese frosting with red velvet and
decorate the cake. Then, put the cake in the
chiller.

29
• Rainbow Layer Cake
Preheat oven to 163°C. Generously grease
and flour in 9-inch cake pans. In a large
bowl cream together sugar and butter.
Mix in eggs, vanilla extract, buttermilk,
heavy cream, half of the flour, baking
powder, and salt.
When mixture is combined, mix in the rest of
the flour. Divide the batter into six bowls. Add
food coloring to each bowl to create a vibrant
red, orange, yellow, green, blue, and violet.
Pour each colored batter into the prepared pans
and spread out into an even layer.
Bake for 10-15 minutes. Remove from oven
and let cakes cool in the pan until pans are
warm enough to touch. Run a spatula around
the edges of the pans to loosen the cake and
then very carefully remove the cakes from the
pans. Place on a cooling rack and cool
completely.
Place the violet layer down first and frost.
Followed by the blue layer, green layer, yellow
layer, orange layer and finally the red layer.
Place a thin coat of the icing on the cake to
create a crumb coat. Once the crumb coat is
set, finish frosting the cake.
Fros the rainbow cake with the same cream
cheese or vanilla frosting and decorate the
cake. Then, put the cake in the chiller.

30
3.2 Material Planning
3.2.1 Bill of materials
Materials Quantity Per Unit (1pack) Price Per Unit (RM)
Cake flour 900g 5.45
Wheat flour 1kg 3.15
Icing sugar 500g 2.55
Cocoa powder 200g 12.89
Baking powder 113g 5.45
Baking soda 80g 2.69
Salt 450g 0.60
Fresh milk 2L 12.99
Vegetable oil 2kg 12.90
Eggs 30pcs 14.10
Vanilla extract 25ml 2.69
Gel food colouring 25ml 6.00
Unsalted butter 250g 10.69
Cream cheese 500g 18.45
Walnuts 120g 9.79
Brown sugar 450g 2.39
Ground cinnamon 40g 4.29
Ground ginger 38g 5.29
Ground nutmeg 52g 11.75

31
Carrot 500g 1.69
Unsweetened applesauce 709g 15.19
Edible pigment colour 10ml 2.08
Whipping cream 1L 22.05
Edible Flower 25g 2.90
Printed box 100pcs 70.00

32
3.2.2 Quantity of raw materials required
Material
Total Material
Requirement
Unit/Price (RM)
Total cost
(RM)
Cake flour 765g 900g/5.45 4.63
Wheat flour 912g 1000g/3.15 2.87
Icing sugar 3,187g 3,500g/17.85 16.25
Cocoa powder 206g 400g/25.78 13.28
Baking powder 35g 113g/5.45 1.69
Baking soda 19g 80g/2.69 0.64
Salt 22g 450g/0.60 0.02
Fresh milk 859ml 2000ml/12.99 5.58
Vegetable oil 568g 2000g/12.90 3.66
Eggs 18pcs 30pcs/14.10 8.46
Vanilla extract 88ml 100ml/10.76 9.47
Gel food colouring 60ml 75ml/18.00 14.40
Unsalted butter 1,486g 1500g/64.14 63.54
Cream cheese 450g 500g/18.45 16.60
Walnuts 260g 360g/29.37 21.21
Brown sugar 300g 450g/2.39 1.59
Ground cinnamon 8g 40g/4.29 0.85
Ground ginger 5g 38g/5.29 0.70
Ground nutmeg 2g 52g/11.75 0.45
Carrot 260g 500g/1.69 0.88
Unsweetened
applesauce 113g 709g/15.19 2.42
Edible pigment
colour 15ml 20ml/4.16 3.12
Whipping cream 155ml 1000ml/22.05 2.54
Edible Flower 50g 50g/5.80 5.80

33
Printed box 5pcs 100pcs/70.00 3.50
TOTAL 204.15
Total quantity of raw materials required for 5 types of 5 pieces standard size cakes are
RM204.15, per day.
Total for a month is RM6,124.50.
Total for a year is RM73,494.00.

34
3.3 Machines and Equipment Planning
Item Quantity Price/per unit
(RM)
Total Cost
(RM)
Digital weight machine 2 110 220
Vertical mixer 2 1,700 3,400
Glass chiller cake
showcase
1 3,500 3,500
4 doors upright chiller 1 3,200 3,200
2 doors display chiller 1 2,300 2,300
Electric multi-deck baking
oven
1 9,000 9,000
Ceiling cassette air
conditioner
3 2,000 6,000
Measuring cup 2 8.00 16.00
Measuring spoon 2 6.00 12.00
Pastry brush 2 3.00 6.00
Rubber spatula 2 3.00 6.00
Scraper 2 4.00 8.00
Wooden spoon 2 5.00 10.00
Wire rack 6 10.00 60.00
Sieve 2 5.00 10.00
Chef’s knife 1 50.00 50.00
Round baking pan 3 13.00 39.00
Rectangle baking pan 3 13.00 39.00
Dustbin 3 20.00 60.00
Cash register 1 1,000 1,000
TOTAL 28,936

35
3.4 Overheads Requirement
Types of Overhead Monthly Cost (RM)
Water 1,400.00
Electricity 2,300.00
Telephone / Wifi 140.00
Premise rental 3,000.00
Fuel 450.00
TOTAL 7,290
3.5 Business and Operations Hours
3.5.1 Business hours
Day Time
Tuesday - Sunday 10:00a.m. – 9:00p.m.
Monday Close
3.5.2 Operation hours
Day Time
Tuesday - Sunday 9:00a.m. – 10:00p.m.
Monday OFF

36
4.0 Organizational Plan
4.1 Introduction to the Organization
Vision
To expand our branches across all over the state in
Malaysia. One state at least has one of our cakery branches
with the same taste and quality of our products and
services. In 5 years, we aim to open at least 3 branches in a
different state.
Mission
To fulfill our customers' demands in having modern,
minimalist, and aesthetic-look cakes on every occasion
with a consistently delicious taste while increasing our
profits.
Objectives
Put more effort into a marketing strategy to promote our
cakery so we can produce more cakes and gain extra profits
to help us to open new branches.
4.2 Business Logo and Description
Title Descriptions
A piece of cake
We use a piece of cake as a symbol to inform our potential
customers that our main activity is producing and selling
cakes.

37
“So Yummy"
"So Yummy" is our chosen cakery name that refers to the
delicious taste of the cakes that we produce.
“Cakery”
"Cakery" stands for "cake shop" and it means we are not
selling pastries good like a regular bakery and focusing only
on cakes producing.
Colors
We chose pastel color as the symbol of softness in our cake's
quality and aesthetic-look design as our signature.
4.3 Organizational Chart
4.4 Administration Personnel
4.4.1 Schedule of Tasks and Responsibilities
Position Task and Responsibilities
General manager
• Able to cooperate and interact with other
people.
• Plan and monitor the business progress.
• Control the management of the business.
• Ensure all the business activities run smoothly
using the right procedure.
• Maintain good relationships and communication
with all related sectors and institutions.
General Manager
(UMAIRAH BINTI KHAIRI)
Administration
Manager
Marketing
Manager
Operational
Manager
Financial
Manager

38
• Plan and ensure the company's mission, vision,
and objectives achieve according to the plan.
• Acts as a decision-maker and cooperate with
other staff to gain ideas to improve the business.
Admin Manager
• Carry out an interview for all staff and to
evaluate their performance.
• Handling staff salary.
• Concern about staff welfare.
• Plan and ensure the administration system
becomes efficient and effective.
• Help the general manager manage and plan
systematic management.
• Arrange all the personnel administration plan.
Marketing manager
• Create new marketing strategies to promote the
company's image, products, and services.
• Consistent in promoting the company's business
to reach the objectives and increasing the
number of sales.
• Do observation in finding the strategic location
to expend the branches.
• Prepared the marketing analysis, identify the
target market, and find the proper strategy to be
used.
Operations manager
• Ensure the company achieved the set standard.
• Ensure the flow stock runs smoothly without
any shortage in the supply stock.
• Ensure the quality of the products produced.
• Ensure all the staff able to provide good service
to the customers.
• Do research to reach a higher level of customers
satisfied with their wants and needs.
Financial manager
• Manage all financial management.
• Ensure the business is financially stable.
• Control and record the money cash flow in the
company.
• Prepared cash flow, trading profit, loss account,
and the balance sheet for the company.
• Responsible for the budgeting plan in the
business.
• Handle all the administration, operations, and
marketing expenses.

39
4.4.2 Schedule of Remuneration
Position No. Monthly Salary (RM)
General Manager 1 3,000
Administration Manager 1 2,300
Marketing Manager 1 2,000
Operation Manager 1 1,800
Financial Manager 1 1,800
Pastry Chef 1 2,200
General Workers 2 1,200
TOTAL 8 15,500
Total yearly salary = RM15,500 x 12 months
= RM186,000

40
Chapter 5.0: Financial Plan
The final step in the business plan is a financial plan. A financial plan is essential in
preparing a business plan. Financial incorporates all financial data derived from the
administration budget, marketing budget, and operational budget. It is also important to
determine whether our business is success or failure. Therefore, a credible financial plan
for the business can demonstrate that it is realistic and has a forward-looking view. The
financial plan consists of an income statement, cash flow projection, and balance sheet.
5.1 Objectives of Financial Plan
• To perceive the total business profit.
• To ensure the initial capital is enough.
• To maximize the profit by rising the sale.
• To support the cost to prepared all products.
• Cash outflows and cash inflows in business programs.
• To find out the total amount of expenditure and depreciation.
• To know whether the business can complete aggressively or not.
• Make the decision to efficiently when getting suitable among capital.
• To make plan wisely on the expenditure and preventing wastage of raw materials.
• To find out the amount of cost or paid-up capital involves in starting the business.

41
5.2 Sources of Financial Information
Two types of budgets can be select as the sources of the financial information are
operational budget and financial budget. In the operation budget sector, they are three sets
of budget involve namely administrative budget, marketing budget, and also operational or
production budget. The financial budget also becomes a source of financial information.
Among the types under financial budget are:
• Projected balance sheet statement – A projected statement shows the financial
position of the company at a specific point in time in terms of the business’s assets
and how those assets are financed.
• Project implementation cost – Total costs for the shot and long term period needed
to implement the proposed business
• Projected profit and loss statement – A projected statement which shows the
expected profit or loss throughout the planned period.
• Projected cash flow statement – The pro forma cash flow statement refers to the
projected statement of cash inflow and outflow throughout the planned period.
• Sources of fund – The sources of finance for a new business might come from
internal and external sources.

42
5.3 PROJECT IMPLEMENTATION COST
5.3.1 Administrative Budget
Item Fixed Asset
(RM)
Yearly
Expenses (RM)
Other Expenses
(RM)
Total
(RM)
Premise rental 36,000.00 36,000.00
Remuneration 186,000.00 186,000.00
Utilities 46,080.00 46,080.00
Business
Registration
90.00 90.00
TOTAL 268,170.00
5.3.2 Marketing Budget
Particulars Fixed Assets
Expenses (RM)
Yearly
Expenses (RM)
Other
Expenses (RM)
Total (RM)
Signboard 1,000.00 1,000.00
Motor Vehicle
(Secondhand Van)
32,000.00 32,000.00
Travelling expenses
(eg: petrol)
450.00 450.00
Promotional expenses 3,000.00 3,060.00
TOTAL 36,510.00

43
5.3.3 Operational Budget
5.4 PRO FORMA INCOME STATEMENT
Pro forma income statement shows the expected profit or loss for the planned period,
usually for three consecutive years.
2021
(RM)
2022
(RM)
2023
(RM)
Sales Forecast Revenue 2,917,350.00 3,004,870.50 3,185,162.73
Minus: Total Project Implementation Cost
(Sum of Admin budget, Marketing
budget, Operational budget)
407,110.00 407,110.00 407,110.00
Gross profit 2,510,240.00 2,597,760.50 2,778,052.73
Items Fixed Assets
(RM)
Yearly Expenses
(RM)
Total (RM)
Machineries/ Equipment 28,936.00 28,936.00
Raw Material 73,494.00 73,494.00
TOTAL 102,430.00

44
Appendices
Appendix A: Business Model – SO YUMMY ENTERPRISE
Key Partners Key Activities Value Propositions Customer Relationships Customer Segments
• Food Panda
• Grab Food MY
• Baking fresh
cakes
• Marketing and
promotion
• Delivery
• High quality of
cakes
• Comfortable
environment
• Accessible
• Fare price
• Personal assistance • Adult
• Middle and
higher income
group
Key Resources Channels
• Physical –
business outlets,
vehicles
• Signature design
• Direct channel –
business outlet
• Online platform –
official website,
Facebook, Twitter,
Instagram.
Cost Structure Revenue Streams
• Marketing and promotion
• Fixed costs: salaries, rents, utilities
• Cakes sales
• Cakes delivery sales
• Promotions

45
Appendix B: Business Registration Form

47
References
1. Ahmed, A. (2019, February 11). Elements of Promotional Mix. Retrieved June 27,
2020, from https://bizfluent.com/info-7743387-elements-promotional-mix.html
2. Author: Robyn Stone | Add a Pinch, Author:, Robyn Stone | Add a Pinch, Says:, B.,
Says:, R., Says:, A., . . . Says:, K. (2020, May 25). The Best Chocolate Cake Recipe
{Ever}. Retrieved June 27, 2020, from https://addapinch.com/the-best-chocolate-
cake-recipe-ever/
3. Author: Robyn Stone | Add a Pinch, Author:, Robyn Stone | Add a Pinch, Says:,
B., Says:, R., Says:, A., . . . Says:, K. (2020, May 25). The Best Chocolate Cake
Recipe {Ever}. Retrieved June 27, 2020, from https://addapinch.com/the-best-
chocolate-cake-recipe-ever/
4. Author: Robyn Stone | Add a Pinch, Author:, Robyn Stone | Add a Pinch, Says:,
J., Says:, R., Says:, C., . . . Says:, A. (2019, August 23). Perfect Chocolate
Buttercream Frosting Recipe. Retrieved June 27, 2020, from
https://addapinch.com/perfect-chocolate-buttercream-frosting-recipe/
5. Sally, A., & Sally. (2020, June 05). The Best Vanilla Cake I've Ever Had.
Retrieved June 27, 2020, from https://sallysbakingaddiction.com/vanilla-cake/
6. Sally, A., & Sally. (2020, June 05). Red Velvet Cake with Cream Cheese
Frosting. Retrieved June 27, 2020, from https://sallysbakingaddiction.com/red-
velvet-layer-cake-with-cream-cheese-frosting/
7. Sally, A., & Sally. (2020, June 17). My Favorite Carrot Cake Recipe. Retrieved
June 27, 2020, from https://sallysbakingaddiction.com/my-favorite-carrot-cake-
recipe/

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