COOKIES AND CUPCAKES HOUSE

No 455, Persiaran SIBC 20 32610, Seri Iskandar,

Perak
________________________________________

Madam Nur Hamimah binti Hamidun,

Lecturer of Fundamental of Entrepreneurship (ENT300),
University Technology Mara, Kampus Seri Iskandar,
32610 Seri Iskandar, Perak. 13 December 2017

Dear Madam,
ENTREPRENEURSHIP BUSINESS PROPOSAL
As partial requirement of the ENT300- Fundamentals of Entrepreneurship subject, we are
obliged to submit a business plan project to you for your approval.

2. For this purpose, we have decided to take the cookies and cupcakes service through our
company COOLKIDZ SDN. BHD. We chose this type of business since there is plenty of
business opportunities and potentials in this industry in the area Seri Iskandar and Ipoh Perak.
Besides that, these area are a populated and commercialized area with a good location, being
in town centre, is a bonus point to our company.

3. As such we submit to you the report of Business Plan for your approval. We hope that
our business plan will satisfy your requirement for our subject Fundamental of
Entrepreneurship (ENT300). We also would like to record our thanks and appreciation to
madam.

Yours faithfully,

--------------------------
(MASTURIINA BINTI ISMAIL)
GENERAL MANAGER OF SIMPLY DECO ENTERPRISE

1
EXECUTIVE SUMMARY

Cookies and Cupcakes House under Coolkidz Sdn. Bhd. is a new company that operated
in Malaysia. It is the company that managed by a young entrepreneurs. The name of our
company is come out from the discussion between the partners in the company. We decided
to name it as Cookies and Cupcakes House because it can figure out our main business
activity also it is easy to pronounce and can be remember easily among the customers.

As for the business, we are providing a special tasty cookies and cupcakes with fruits
flavour. We decided to make a cookies and cupcakes flavours cookies after we do a survey
among the peoples in Malaysia especially the children they do not prefer to take fruits in their
meal. So we take this opportunity to create a food which is tasty and interesting that have all
the goods in fruits and can be eat by every ages of peoples.

We are starting the business with the total capital of RM120,000 and every partners are
contributing RM24,000. We have to set up a budget into three which is for operation plan,
administrative plan and financial plan. The number of personnel in our company is different
for each department.

The market size of our business is for all level of ages people. Our product is using a
healthy ingredients and we offer a cookies and cupcakes that less in sugar as a sign that our
customer’s health is our concern. We also make a cookies with dates fruit flavour and this is
our speciality and differs from other pastry shop in Malaysia and we will use this speciality to
export our cookies to overseas.

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INTRODUCTION

i. Name of the business : Cookies & Cupcakes House

ii. Nature of business : Partnership

iii. Industry profile : Food services

iv. Business location : No 455, Persiaran SIBC 20, 32610 Seri Iskandar,
Perak

v. Date of commencement : 16 January 2018

vi. Factors in selecting the proposed business :

a. Food industry is a strong industry in business and we believe that the pastries food
would always become the people first choice when it comes to food.
b. Our partners have a good experience in our business

vii. Future prospect of the business:

a. To expand our business in other states
b. Open up new branch and offer a job opportunity to the people surrounding.

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PURPOSE OF THE BUSINESS PLAN

Basically, the business plan was prepared with certain purpose. Below are the identified main
purpose of the business plan;

1. As an important piece of document to be used as a guideline to the owner, investor,

supplier, and the partners of the company.
Creating a clear and transparent outline for current and future referral to avoid any
misunderstanding among all the parties involved in the company.

2. To attract banker.
To convince the bankers in black and white that the business is an ideal investment
and expected to flourish in its industry and ensure that application for load is
successful to rise up the capital in order to help the business venture.

3. As a guideline for company operation.

This is important to make sure that all the activities and progress in the company run
smoothly and as a guidance to ensure company objectives and goals can be achieved.

4. To help the management distribute business resources effectively.

This is important to make sure the resources is fully utilize to avoid any wastage of
resources. The resources must be sufficient to make sure the process of making a
goods and products can be done at the specified time.

5. Act as management tool that can be referred regularly.

This business proposal can be referred regularly to ensure the business in on course
with meeting goals, sales target, or operational milestones.

4
 PARTNERS BACKGROUND

Position General Manager

Name Masturina binti Ismail
Identity card number 970116 03 5262
Permanent address No 32, Jalan Chempaka Felda Chiku 03, 18300, Gua
Musang,Kelantan
Correspondence address No 32, Jalan Chempaka Felda Chiku 03, 18300, Gua
Musang,Kelantan
Email address masturina1617@gmail.com
Telephone number 014 9357076
Date of birth 16 January 1997
Age 20
Marital status Single
Academic Qualification Diploma in Estate Management
Course attended Pastry decoration and baking class
Skills Good communication skills, leadership skills
Experience Do an online business as a dropship and do a part time job at
Kedai Roti dan Kek Ayu
Capital contribution RM -24,000

Position Administration manager

Name Siti Noor Hanis Syamin Binti Mohd Azizi
Identity card number 970805 10 5756
Permanent address No 14, Jalan Utama 56, Taman Jaya Utama 42500 Telok
Panglima Garang, Selangor
Correspondence address No 14, Jalan Utama 56, Taman Jaya Utama 42500 Telok

5
 Panglima Garang, Selangor
Email address hanissyamin11@gmail.com
Telephone number 0193020356
Date of birth 5 August 1997
Age 20
Marital status Single
Academic Qualification Diploma in Estate management
Course attended Culinary Arts
Skills Good skills in design and decoration cakes
Experience Do a part time job at bakery shop
Capital contribution RM 24,000

Position Marketing Manager

Name Nurul Fatiha Binti Abu Hai Jamaluddin
Identity card number 971110 03 5178
Permanent address Kg Gong Nibong Hilir Beris Lalang Jelawat,16370, Bachok,
Kelantan
Correspondence address Kg Gong Nibong Hilir Beris Lalang Jelawat, 16370, Bachok,
Kelantan
Email address tiyajamaluddin@gmail.com
Telephone number 0133775343
Date of birth 10 November 1997
Age 20
Marital status Single

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Academic Qualification Diploma in Estate Management
Course attended Culinary arts
Skills Good communication skills and baking skills
Experience Do a part time job in 5 stars hotel in Kuala Lumpur
Capital contribution RM 24,000

Position Operation Manager

Name Mohammad Alif bin Aziz
Identity card number 900110 03 6754
Permanent address No 56, Jalan Dahlia, Felda Chiku 02,18300, Gua Musang,
Kelantan
Correspondence address No 56, Jalan Dahlia, Felda Chiku 02,18300, Gua Musang,
Kelantan
Email address Alif711@gmail.com
Telephone number 0179987653
Date of birth 10 Januari 1990
Age 27
Marital status Single
Academic Qualification Bachelor in Tourism and Hospitality
Course attended Culinary class

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Skills Specialist in baking
Experience Selling’ kuih muih’ at the stall
Capital contribution Rm24000

Position Financial Manager

Name Mukriz bin Isa
Identity card number 920519 29 8097
Permanent address No 14, Jalan Utama 56, Taman Jaya Utama 42500 Telok
Panglima Garang, Selangor
Correspondence address No 14, Jalan Utama 56, Taman Jaya Utama 42500 Telok
Panglima Garang, Selangor
Email address mhisa@gmail.com
Telephone number 0172541205
Date of birth 19 May 1992
Age 25
Marital status Single
Academic Qualification Bachelor in Accounting
Course attended Cooking class
Skills Good in managing the finance
Experience Do a part time job in shopping mall
Capital contribution Rm 24,000

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 MARKETING PLAN

a. Product and Service Description

The business that will be operating is based on pastry which is cookies and cupcakes.
The major business of our company is basically by providing a fruits flavours cookies
and cupcakes at our café and also do a delivery services to the customer for an event
such as birthday party, opening ceremony and any festivals.
Our cookies and cupcakes comes with variety of fruits flavours by using a fresh fruits
direct from the suppliers. For example, banana cupcakes that comes with fresh banana
slices on top with ice cream icing vanilla. We also make a fruits flavours cookies with
variety shape to attract the customer especially the children to eat our cookies. We
also make a chocolate chip cookies. The cookies is done by our specialist pastry chef
and baked using the right ways to keep the freshness of the fruits and all the nutrients
inside it.
We have guava chocolate chip cookies, banana chocolate chip cookies, strawberry
chip cookies, apple green cookies and pineapple vanilla cookies. We also have one
special cookies ad cupcake that only can be produced during the fruit season which is
Durian flavours cookies and cupcakes.

b. Target market

Target market is the market a company wants to sell their products and services to,
and it includes a targeted set of customers for whom it directs its marketing efforts. A
target market can be separated from the market as a whole by geography, buying
power, demographics and psychographics. Our target customers are those who are
most likely to buy from us.

9
Cookies & Cupcakes House Company target market focus on:

Demographic segmentation

Demographic segmentation is market segmentation according to age, race, religion,

gender, family size, ethnicity, income, and education. Demographics can be
segmented into several markets to help an organization target its consumers more
accurately. We are targeting the student represents by teenagers to buy our products
because our shop is located at strategic area surrounded by local university. We also
targeting the families and adults because this group of people tend to eat cookies and
cupcakes regularly.

10
c. Market size

Market size is the number of individuals in a certain market who are potential buyers
of a product or services. After conducting some research, we are estimating the total
population in Seri Iskandar and the nearest area to Seri Iskandar in 20,000 people.

Percentage (%) Number of people

Teenagers 50 10,000
Families 20 4,000
Adult 30 6,000
Total 100 20,000

Market size:
From 20,000 people we had targeted an about 70% as our target market to increase
our sale.
`

Market Segment Population Target Market Target Market

(%)
Teenagers 7000 35 2450
Families 2800 20 560
Adult 4200 15 630

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Market Segment Target Market Potential Purchase Total Potential
(RM) Purchase
( monthly) (RM)
Teenagers 2450 10 / week (RM 30 x 4weeks) x
2450
=294,000
Families 800 50 / week (RM 50 x 4 weeks) x
800
=160,000
Adult 900 50 / week (RM 50 x 4 weeks) x
900
=180,000
TOTAL 634,000

Market size per year = 634,000 x 12 months

=RM 7,608,000

d. Competition - The Strength and Weakness of Competitors

12
Competitor Strengths Weaknesses
Secret Recipe 1. Attractive decoration 1. High in price
2. Well-known 2. Limited space in the shop
3. Strategic location
Bakery Seri 1. Cheap and affordable 1. Limited choices
Ikhwan Bakery 2. Well-known 2. Poor customer service
Living Bread 1. Condusive and 1. Poor customer service
convenient space 2. Limited choices
2. Well-known

e. Market Share
7,608,000

Market Share Before Entrance

13
Competitors Market Share Market Share / yearly
(%) (RM)
Secret Recipe 50 3,804,000
Living Bread 30 2,282,400
Bakery Seri khwan Bakery 20 1,521,600
Total 100 7,608,000

Market Share After Entrance

Competitors Market Share Loss of Market Market Share Market Share /

Share yearly
(%) (%) (%) (RM)
Secret Recipe 50 5 45 3,423,600
Living Bread 30 3 27 2,054,160
Ikhwan Bakery 20 2 18 1,369,440
Cookies and - - 10 760,800
Cupcakes (this is total sale
House forecast)
Total 100 8 100 7,608,000

f. Sales Forecast

Sales Forecast for three consecutive years

SALES PROJECTION / FORECAST

Year Month Sales Collection
Month 1 45,000
Month 2 48,400

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 Month 3 55,000
Month 4 58,500
Month 5 65,000
Month 6 59,000
Month 7 62,000
Month 8 70,000
Month 9 72,000
Month 10 72,500
Month 11 75,713
Month 12 77,687
2017 Total Year 1 760,800
2018 Total Year 2 776,016
(increase by 2%)
2019 Total Year 3 799,296
(increase by 3%)

CASH COLLECTIONS FOR SALES

In the month of sale 90 %
1 month after sale 10 %
2 month after sale -
Total 100

g. Marketing Strategy

Marketing strategies plays an important role in achieving our company’s objectives and
goals. For our company we are practicing the 4P’s formula in promoting our products. The
4P’s is stand for;

 Product
 Price
 Place / distribution
 Promotion

Product

For the product packaging, we choose to use a paper box for cupcakes meanwhile we use
bottle for cookies. We use a simple packaging yet classy and easy for customer to recycle and
15
use it for another purpose. The paper bag is much easier to dispose and environmental
friendly.

Price Strategy
For the price our product is affordable and based on cost- based pricing. We also offer
promotional price during any special event.

Place / distribution Strategy

We are selling our products direct to the customer through walk-in to our shop and online
shopping. The customers also can get our products from our authorized retailers.

Promotion Strategy

1. Business card
For our business, we are providing a business card to distribute to the publics to expose our
business to everyone. On the business card is written our company contact number and
address in case if our customer want to visit our shop.

16
2. Signboard
A larger signboard will be placed in front of our shop so that the people who are passing by
will be alert and noticed the existing of our shop. This signboard has designated with
attractive decorative and using bright colours to make sure our target our can be achieve.

3. Flyers

We also distribute to people a flyers. We will go to a place that have so many visitors such as
shopping mall and anyone who passing by that place and give them our flyers. On the flyers
we are providing and list out our products and service that our company do in our business.

17
h. Marketing Budget

Schedule of Tasks and Responsibilities

POSITION TASK AND RESPONSIBILITIES

Sales assistant To do all the promotion activities

18
Schedule of Remuneration

POSITIO NO. MONTHLY EPF SOCSO TOTAL

N SALARY CONTRIBUTION CONTRIBUTIO
(RM) (RM) N (RM)
(RM)
Sales 1 1,000 130 21.40 1,151.40
assistance
TOTAL 1,151.40

MARKETING BUDJECT
PARTICULARS FIXED MONTHLY OTHER TOTAL
ASSETS EXPENSES EXPENSES
EXPENSES (RM) (RM) (RM)
(RM)
FIXED ASSETS
Signboard 200
200

19
WORKING
CAPITAL
Salaries/EPF 1,151.40
/SOCSO
Promotion expenses
1,151.40
OTHER
EXPENDITURE
Flyers 300
Business cards 75
375
PRE-
OPERATIONS

TOTAL - - 3,277.80

OPERATIONAL PLAN

In any business that will be operation in a short time or already being operated, operation
plan is important to ensure that the company will run smoothly and systematically. The
smoothly and well organised of operation can lead and help the company to achieved their
goal and sales target.

The objectives of operational plan of our company is;

1. To ensure the business operation system runs smoothly in order to maintain the quality of
the products and services to the customer.
2. To maximize customers satisfaction and fulfil their expectation towards our ability to
provide high quality products and good services.

20
3. To ensure our business is making profit and to avoid any possible loss.

a. Operation Process

Symbol Types of activities Description

Operation Activities that modify,
transform or give value
to the input.
Transportation Transport activities
occurs when materials
are transported from
one point to another.
Inspection Activities that
measured standard of
the in-process.
Delay Used when in-process

21
 material is restrained in
a location waiting.
Storage Used when in-process
materials or finished
products are stored in
the storage area.

Activity chart (Receiving Fruits Stocks)

Suppliers fill in the form

Get information from the supplier

Weighing the stock (fruits)

Key in the information

Give temporary receipt to the supplier

Keep the original receipt

Transfer the fruits basket

22
Separate the fruits according to their types

Check the diagnose the stocks (fruits)

If damage
separate into another basket

Transfer fruits to the production area

Transfer to the cleaning zone

Clean the fruits under running water

Put it in the clean basket

b. Process Flow Chart for the Production of Cookies

Soften butter at room temperature

Beat butter and shortening using electrical mixer

Add sugar and salt into the mixing

Add eggs and vanilla extract and fruits into the mixing

Beat in the flour and stir up

23
 Fold in chocolate chips using spatula

Shape the cookies with a spoon

Bake it at least for 10 to 15minutes with temperature 175 degree

Let the cookies cold and before store them in airtight container

Process Flow Chart for the Production of Cupcakes

Pre heat the oven at temperature 180 degree

Mixing up the butter and sugar together until light and fluffy

Add the eggs one at time and whisk

Weight the flour using digital scale

24
 Fold in the flour and some vanilla extract or cocoa powder and teaspoon of baking powder

Divide the mixture into cupcake cases

Bake the cupcakes in the oven for 15-20 minutes

Make the icing and decorate with any fruits slices

Process done and stored

c. Capacity planning – output in units/ operations time

Cookies:

Average Sales/ month: RM63,400

Price / unit : RM20/bottle

No. of output / month: RM63,400

RM20
= 3170 bottles

Working days : 29 days

No. of output / day : 3170

29

= 109 bottles/ per day

25
Cupcakes

Average Sales/ month : RM63,400

Price / unit : RM18/box

No. of output / month : RM63,400

RM18

= 3522

Working days : 29 days

No. of output / day : 23522

29

26
 =121 boxes/ day

MATERIALS QUANTITY SAFETY TOTAL PRICE TOTAL

STOCK MATERIAL (RM) PRICE
REQUIREMENT (RM)
Flour 100kg 5kg 105kg 3.00 315.00
Sugar 100kg 5kg 105kg 3.00 315.00
Butter 100kg 10kg 110kg 5.00 550.00
Eggs 100 boxes 10 boxes 110 boxes 10.00 1,100.00
Baking powder 2kg 1kg 3kg 2.50 7.50
Dark chocolate 40 bars 5 bars 45 bars 4.50 202.50
bar
Chocolate chip 6kg 3kg 9kg 10.00 90.00
Vanilla extract 50 bottles 10 bottles 60 bottles 2.00 120.00
Banana 30kg 4kg 34kg 4.00 136.00
Strawberry 30kg 4kg 34kg 12.00 408.00
Apples 30kg 4kg 34kg 5.00 170.00
Dates 30kg 4kg 34kg 8.00 272.00
Mango 30kg 4kg 34kg 5.00 170.00
Nuts 30kg 4kg 34kg 10.00 340.00
Cupcakes paper 30 pieces 10 pieces 40 pieces 15.00 600.00
cups
TOTAL 4796
d. Material Requirement

27
e. List of operations personnel

Position No. of personnel

Pastry chef 4
Pastry chef assistance 3
General worker 2
Cashier 2
Cleaner 1
Front- counter worker 1
Total 13

f. List of tasks and Responsibilities

Position Task and Responsibilities

Pastry chef - Supervising other kitchen
workers in preparation of
dessert and teach other in
pastry techniques.
- Making cookies and cupcakes
dough
Pastry chef assistance - Assist the pastry chef by
preparing all the ingredient
and shape the dough using

28
 cookies and biscuit cutters
General Worker - Act as delivery men to deliver
the customer’s products if
needed
- To bring out the stock to the
kitchen from the store
Cashier - To count money in cash
drawer at the beginning of
shifts to ensure that amounts
are correct and that there is
adequate change
- To issue receipts, refunds,
credit, change due to
customers.
Cleaner - To sweep the floors ,cleaning
the tables
Front- counter worker - To entertain the customer and
deal with the customers

g. Schedule of Remuneration

POSITION NO. MONTHLY EPF SOCSO TOTAL

SALARY CONTRIBUTION CONTRIBUTIO
(RM) (RM) N (RM)
(RM)
Chef 3 1,700 221 37.10 5874.30
General 1 1,000 130 21.40 1514.40
worker
Pastry chef 2 1,200 156 25.90 2763.80
assistant
Cashier 2 1,000 130 21.40 2,302.80
Cleaner 1 900 117 21.40 1,038.40
Front- 1 1,000 130 21.40 1,151.40
counter
worker

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TOTAL 14282.10

h. Machinery and Equipment

Item Quantity Price per unit Total cost (RM)

Rack ovens 6 1000.00 6,000.00
Mixers 4 800.00 3,200.00
Proof boxes 4 500.00 2,000.00
Bakery racks 4 1,200.00 4,800.00
Refrigerator 2 1,200.00 2,400.00
Digital scale 4 20.00 80.00
Spatula 10 5.00 50.00
Metal spoon and 10 (set) 30.00 300.00
cups
Gloves 15 5.00 75.00
Apron 15 10.00 150.00
Chef hat 15 20.00 300.00
Piping icing 5 5.00 25.00
Cookies pan 20 14.00 280.00
Bakeware 30 20.00 600.00
TOTAL 20,260

i. Operation Layout Plan

30
j. Location (production site)

31
 The location of our company is behind D’ MALL Seri Iskandar at No 455, Persiaran
SIBC 20, 32610 Seri Iskandar, Perak.

k. Operation Overhead

32
No. Overheads Cost (RM)
1. Utilities 500.00
TOTAL 500.00

Licenses, Permits and Regulations.

Items Types Remarks

Signboard License Approval from Majlis
Daerah Perak Tengah
Typhoid injection Regulation For every worker from
Jabatan Kesihatan Malaysia
KWSP Regulation Compulsory for all workers
Attended basic food Regulation Ministry of Health Act
management course
Halal Certification Regulation Jabatan Kemajuan Islam
Malaysia (JAKIM)
Business Registration Regulation Suruhanjaya Syarikat
Malaysia (SSM)

l. Operation Budget

Item Fixed Assets Monthly Other Expenses Total

Expenses (RM) Expenses (RM) (RM)
(RM)
33
Machinery and 20,260 20,260
equipment
Remuneration 14282 14282
Raw materials 4,796 4,796
Utilities 500 500
TOTAL 20,260 19578 39838

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 ADMINISTRATIVE PLAN

a. Business vision, mission, objectives

Vision

To give the best cookies and cupcake to all people with healthy ingredients and make the
people loves cookies and cupcakes.

Mission

To become the best cookies & cupcakes supplier in town

Objectives

a) To achieve our goals in specific period of time

b) To make sure our products offers a best quality product with value price.

35
b. Organizational Structure

GENERAL MANAGER

ADMINISTRATION MARKETING OPERATION FINANCIAL

MANAGER MANAGER MANAGER
MANAGER

36
c. Administrative Manpower Planning

Position Number of Personnel

General Manager 1

Administrative Manager 1

Marketing Manager 1

Production Manager 1

Financial Manager 1

Administrative clerk 1

Total 6

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d. Schedule of Tasks and Responsibilities

Position Task and Responsibilities

General Manager  To plan, implement and control the

overall management of the business
 To plan and monitor the strategic
progress of the business

Administrative Manager  Develop and implement administrative

function to monitor business operations.
 Supervise and manage administrative
operation.

Marketing Manager  Managing all marketing for the company

and activities.
 Developing the marketing strategy for the
company in line with company
objectives.

Operation Manager  Overseeing the production of goods and

provision of services.
 To make sure an organisation is running
well and the service smooth efficient that
meets the expectation and needs of
customers.

Financial Manager  Preparing activity report and financial for

cast
 To investigate ways to improve
profitability and analyse market for
business opportunities.

Administration Clerk  To assist administrative and management

tasks and help organize office activities.

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e. Schedule of Remuneration

Position No Monthly EPF SOCSO Total(RM)

. Salary(RM Contribution(RM) Contributio
) n

General Manager 1 2000 260 34.15 2,294.15

Administration 1 2000 260 34.15 2,294.15

Manager

Marketing 1 2000 260 34.15 2,294.15

Manager

Operation 1 1800 234 30.65 2,064.65

Manager

Financial 1 1700 221 28.85 1,949.85

Manager

Administrative 1 1500 195 25.35 1,720.35

Clerk

TOTAL 6 11,000 1,430 187.30 12,617.30

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f. List of Office Furniture and Fittings

Item Quantity Price/per unit(RM) Total Cost(RM)

Office furniture and 2 sets 2000 4000

fittings

File cabinet 3 units 500 1500

Air conditioner 1 unit 1200 1200

Total 6700

List of Office Equipment

Item Quantity Price/per unit Total Cost(RM)

(RM)

Computer 2 sets 1500 3000

Printer 1 unit 1200 1200

Computer table 2 unit 600 1200

Total 5400

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g. Administrative budget

Fixed Assets RM

Land and Building 50,000

Office furniture and fittings 6700

Office equipment 5400

Premises Renovation 5,000

Van 45,000

Working Capital

Salaries/EPF/SOCSO 12,617.30

Utilities 1,500

Stationaries 100

Other Expenditure

Course attended 500

Pre-Operations

Deposit (rent, utilities, etc.) 1000

Business Registration & Licenses 600

Insurances & Road Tax for Motor Vehicle 1000

Total 129,417.30

41