OPERATIONAL PLAN

No. Material Quantity Safety stock Total material Price/unit Total price
requirement (RM) (RM)

1 Sugar 360kg 36kg 396kg 2.95 1168.20

2 Butter 77kg 7kg 84kg 17.50 1470.00
3 Tartura cheese 8kg 1kg 9kg 4.90 44.10
4 Milk 180ml 18ml 198 7.34 1453.32
5 Baking powder 10kg 1kg 11kg 9.48 104.28
6 Flour 365kg 37kg 402kg 1.75 703.50
7 Chocolate bar 25kg 3kg 28kg 5.50 154.00
RAW 8 Salt 8kg 1kg 9kg 2.35 21.15
MATERIAL 9 Egg 1840 biji 184 biji 2024 biji 0.20 404.80
10 Vanilla essence 115ml 12ml 127ml 5.80 736.60
11 Oil 250kg 25kg 275kg 2.65 728.75
12 Dragon fruit 100kg 10kg 110kg 4.00 440.00
13 Passion fruit 100kg 10kg 110kg 5.00 550.00
14 Whipping 50L 5L 55L 7.00 385.00
cream
  TOTAL         8363.70

Material Supplier
All raw materials except for passion or House of ingredients
dragon fruits No.19, Jalan Gangsa SD5/3F, Sri Damansara, Kuala Lumpur
Malaysia
SUPPLIER Passion or dragon fruits Pemborong & Pembekal Buah-Buahan Tempatan
Kampung Ulu Chuchoh, 43950 Sungai Pelek, Selangor
Malaysia
 OPERATIONAL PLAN
Machine and equipment Amount of machine and equipment needed
Bakery racks 4
Refrigerator 2
Digital scale 4
AMOUNT OF Gloves 10
MACHINE Apron 10
Chef hat 10
AND Piping icing 5
EQUIPMENT Tray 15
Metal spoons and cups 10 set
NEEDED Cupcake wrappers 50 set
Mixer 4
Oven 3
Commercial freezer 2

Machine Supplier
Mixer Berjaya Steel Product Sdn.Bhd
SUPPLIER FOR Oven (Co. No. 301440-W)
MACHINE Commercial freezer
Refrigerator
191-5,5th Floor, Wisma Cke, Jalan Lancang Off
Jalan Cheras, 56100 Kuala Lumpur Malaysia.
 OPERATIONAL PLAN

Item Quantity Price per unit Total cost (RM)

Bakery racks 4 1,200.000 4,800.00
Refrigerator 2 1,200.00 2,400.00
Digital scale 4 20.00 80.00
Gloves 10
TOTAL COST 5.00 50.00
Apron 10
FOR Chef hat 6
10.00 100.00
20.00 120.00
MACHINERIES Piping icing 5 5.00 25.00
AND Metal spoons and cups 10 set 30.00 300.00
EQUIPMENT. Tray 15 10.00 150.00
Cupcake wrappers 50 set 17.86 893.00
(Set of 100)
Mixer 4 800.00 3,200.00
Oven 3 117.00 351.00
Commercial freezer 2 390.35 780.70
TOTAL     13319.00
 OPERATIONAL PLAN

OPERATIONAL MANAGER
ORGANIZATION
OF THE
OPERATION
DEPARTMENT

BAKERY CHEF WAITER CLEANER CASHIER

 OPERATIONAL PLAN
Position No. of personnel

Operational manager 1
LIST OF THE
OPERATIONAL Chef 2

PERSONNEL Waiter 1

Cleaner 1

Labour 9

Position Task and responsibilities

Operational manager  Managing both raw materials and personnel

 Oversight of inventory, purchasing and supplies is
central to the job.
SHEDULE AND Chef
 Supervising other kitchen workers in preparation of
TASK dessert and teach other in pastry techniques.
 Making cupcake dough

Waiter  To serve the customers

Cleaner  To sweep the floors and cleaning the tables
Labour  Assigned to do specific task for only particular section.
 Limited knowledge and handling
 OPERATIONAL PLAN

POSITION NO. MONTHLY EPF SOCSO TOTAL

SALARY CONTRIBUTION CONTRIBUTION  
(RM) (RM) (11%) (RM) (RM)

Operational 1 2,500.00 275.00 55.10 2830.10

manager

Chef 2 1,800.00 198.00 39.40 2037.40 x 2

= 4074.80
SHEDULE OF
RENUMERATIO Waiter 1 1,500.00 165.00 32.60 1697.60

N Cleaner 1 1,300.00 143.00 28.10 1471.10

Labor 9 1,300.00 143.00 28.10 1471.10 x 9

= 13239.90

TOTAL         23,313.50
 OPERATIONAL PLAN
No. Types of overhead Monthly cost (RM)

OPERATION
OVERHEAD 1 Utilities 500.00

= Direct Material Cost (Total Raw Material) + Overhead

Cost (Total Operations Overhead) + Labor Cost
TOTAL = RM 8363.7 + RM 500.00 + 23,313.50
OPERATION COST = 32177.20
=

Cost per unit

= Total Operation Cost (RM) / Total number of output
COST PER UNIT
(Output per month)
=32177.2 / 1777
= 18.11

Production index (PI)

PRODUCTION = Total value of Output (Sales forecast per month) / Total
INDEX(PI) value of Input (Total Operational Cost)
= RM 161723.33 / RM 32177.2
=5.05
 OPERATIONAL PLAN

No 87, Persiaran Sibc 1, Bandar Seri Iskandar,

Seri Iskandar, 32600, Perak

LOCATION OF
FACTORY

The location of business for producing the cupcakes is located at,

No 87, Persiaran Sibc 1, Bandar Seri Iskandar, Seri Iskandar,
32600,Perak. As the building is three stores high we choose to
make the factory and the bakery in a same building. For the bakery
shop it is on the ground floor while for second and third floor is for
the processing of cupcake. Due to that, this will make our work
become easier, as we don’t need any transportation to send those
cupcakes to our bakery shop.
 OPERATIONAL PLAN
DAY TIME

BUSINESS HOUR MONDAY - FRIDAY 10 A.M – 7 P.M

SATURDAY 10 A.M – 10 P.M

Business hours refer to
the time the business is
SUNDAY CLOSED

open and close to the

customers.

DAY TIME

OPERATION
MONDAY-SUNDAY 9 A.M – 11 P.M
HOUR

Operation hours refers

to the workers have to
work and make
preparation before
starts the work for
business. For our
workers:
 OPERATIONAL PLAN

Items Types Remarks

Signboard License Approval from Majlis Daerah

Perak Tengah

Typhoid injection Regulation For every worker from Jabatan

LICENSE,PERMI Kesihatan Malaysia
TS AND
REGULATION KWSP Regulation Compulsory for all workers
REQUIRED
Attended basic food management Regulation Ministry of Health Act
course

Halal Certification Regulation Jabatan Kemajuan Islam

Malaysia (JAKIM)

Business Registration Regulation Suruhanjaya Syarikat Malaysia

(SSM)
 OPERATIONAL PLAN

Item Fixed Assets Monthly Other Expenses Total

Expenses (RM) Expenses (RM) (RM)
(RM)

Machinery and 13319.00     13319.00

equipment
OPERATION
S BUDGET
Remuneration   23,313.50   23,313.50

Raw materials   8363.70   8363.70

Utilities   500.00   500.00

TOTAL       45316.20