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KOLEJ TUNKU ABDUL RAHMAN


ABDM 5234 ENTREPRENEURSHIP SKILLS

No.
Student Name
Registration Number
1
Chan Chi Yee
08WBA12624
2
Lian Ye Chen
08WBA12418
3
Lim Swee Ling
08WBA10687
4
Ng Kim Toh
08WBA11482
5
Tee Yang Wei
08WBA12303

Academic Year: 2009/10


Course/Year: Advanced Diploma in Business Studies (Accounting)/ 2AAC
Tutorial Class: Group 7
Lecturer: MR. LIM CHIN HOCK
Tutor: MR. JAMES TEO
Date of Submission: 10 AUGUST 2009
Contents

Page
Executive Summary

1
Company Description

2
Franchisor Description

2-3
Objectives and Missions

4-5
Industry and Market Analysis

6-9
Marketing Plan

10-15
Management Structure

16-17
Operational Plan

18-21
Implementation Plan

22-27
Financial Plan

28
Critical Risk Factors

29
Conclusion

30
Appendix

31-40
Bibliographies

41-42
Executive Summary
The purpose of this business plan is to secure a long term funding to open a Sec
ret Recipe Café
franchise in Perak. The 5 owners in company are investing Rm 30,000 each person
and total up
to Rm 150,000 in total. The long term loan we are seeking is in the amount of Rm
300,000, and
if approved it will be amortized to 10 years.
We will be forming a private limited company, Infinity Private Limited Company t
o get the
franchisee license from Secret Recipe Cakes & Café Sdn Bhd and open our franchise
shop as the
first shop in Perak state. Our café will be strategically located at Unit 829, Jal
an Batu Karang,
Taman Bandar Baru Kampar, 31900, Kampar, Perak it is refer as new town in Kampar D
istrict.
Secret Recipe Café is a lifestyle concept café chain that features a modern and metr
opolitan
setting that has more than 150 outlets throughout Malaysia and Asia. It is one o
f the fastest
growing café chain in Asia. Our mission is to give the best satisfaction to our va
lued customer.
Secret Recipe café offers a wide choice of more than 40 different type of cake and
fusion food. It
is one of the best place to dine in with friends and family.
As in our industry analysis report, the trend is moving toward dining out from h
ome nowadays.
People tend to enjoy life and more concern about the quality of life, thus they
are more likely to
dine in more classy and trendy café and not just have their meals at restaurant wh
ich does not
serve good quality food. The business we are going into is visible and viable as
we offer best
quality food and best service at a reasonable price.
Despite the competitiveness from our competitor, with our promoting strategy and
the brand
name of Secret Recipe, we are positive to attain the market share we estimated.
Our management
team was build with 5 shareholders with qualification and knowledge in Accountin
g.
Company Description
Infinity Private Limited is formed through a partnership of 5 fresh graduates fr
om Tunku Abdul
Rahman College. We are planning to get a franchisee license from Secret Recipe C
akes & Café
Sdn Bhd to setup a Secret Recipe franchise lifestyle café at Unit 829, Jalan Batu
Karang, Taman
Bandar Baru Kampar, 31900, Kampar,Perak. Our café will be a single unit, medium-si
zed single
story café serving large variety of tasty cakes and a fusion of tasty foods
Company Ownership
5 partners will jointly hold the company at 20% shares each. Profits are to be d
istributed equally
among the 5 partners.
Franchisor s Description
Secret Recipe is a lifestyle café chain established since year 1997 by Yang Bahagi
a Dato Steven
Sim. He had successfully transformed a small business into a market leader withi
n a short period
of time. Secret Recipe has established a firm presence in Asia, including Malays
ia, Singapore,
Philippines, Indonesia, Thailand and Pakistan. A large variety of cakes and fusi
on of foods are
served under the brand name of Secret Recipe.
The company has registered double digit growth for the past 5 years. In a period
of seven years,
Secret Recipe has expanded by over 100 cafes throughout the region. Defying the
statistics of an
economic crisis, Secret Recipe continues to register annual growth of 30% for th
e past three
years, while profits saw a 300% increase in year 2002.
Secret Recipe has won numerous awards across the region for its authentic food r
ecipes and fine
quality cakes including:
Best Cheesecake Award
Most Original Chocolate Award
Best Lamb Stew Award
Malaysia s Best Local Restaurant Chain
Indonesian s Best Restaurant Award
Singapore s Excellent Food Award
Best Brand Food & Beverage Café The Brand Laureate Asia Pacific
Best Restaurant Award Philippines Talter
Best Casual Dining Restaurant of the Year Hospitality Asia Platinum Awards

Secret Recipe offers customers a warm and friendly ambience in a trend setting e
nvironment. In
line with Secret Recipe s lifestyle café concept, the cafe features the theme of fre
sh and
simplicity chic interior.
The interior also presents an interlude of vibrant splashes of dramatic colours
with plush sofas
and arty seats that liven up the ambience and adding on to the cosmopolitan char
acteristics of the
cafe.
Patrons can look forward to a pleasant dining experience in a modern in-trend se
t up. The café
concept certainly provides a conducive location for birthday and celebration par
ties, private
functions or business lunch functions.
Vision
Our vision is to ride on the success of Secret Recipe brand and engrave a good b
rand impression
in the hearts of Kampar population. We strive to adhere to strict self regulatio
n and control on
the food and service standards and quality that we provide to customers.
Mission Statement
At Infinity Private Limited, we believe that our accomplishment is driven by our
philosophy of
practicing quality and high standards is the most important brand value for Secr
et Recipe. We
strive to provide the best satisfaction to our valued customers.
We will continue to provide friendly, personalized service beyond customer s expec
tation and
serve premium quality products. We adhere strictly to Secret Recipe s core values:
QUALITY is everything we do. Quality is more than a word we use to describe our
food and
service. It is a philosophy that everything we do. It is always the result of hi
gh standards, sincere
effort and skillful execution. Our commitment to quality distinguishes us apart
from our
competitors.
DEDICATION- we are dedicated to maximize the level of performance and productivi
ty in all
areas of or business. To drive success of our company, we must set aggressive go
als, focus on
results and an obligation to earn a profit in order to remain in the business an
d growth. We must
not jeopardize our future for short-term gain. We will balance our need for curr
ent earnings with
our desire for consistent long-term profitability.
CONCEPT a differentiated and proven concept with broad consumer appeal. This uni
que
positioning and strong brand image remain part of our strongest competitive adva
ntage.
SERVICE we believe quality, friendly and personalized services sets us apart fro
m our
competitors. It is an effort we put in building positive customer relationship,
transcend ingenuity,
hard work and passion for service excellence.
RESULT ORIENTED managing performance within the company and through customer
feedback is very important to gauge the growth of the company. We continuously m
easure our
performance and set targets by benchmarking to stay competitive and to move ahea
d for growth.
Objectives
Infinity Private Limited s main objective is to achieve a break-even point within
the first year of
commencing operating of business. During the first year period, marketing plan w
ill be
implemented to tap into Kampar s market share and achieve a 10% market penetration
.

For the following years, we will continue to achieve positive percentage growth
that can help our
café to grow steadily and remain dominant in the market segment that we are strong
in.
Industry Background
Statistics Malaysia shows that the Gross Domestic Product for the year 2008 has
an average
growth of 4.73% for the whole year. However, it is at a 6.2% contraction for the
first quarter of
year 2009. Consumer Price Index shows a 7.2% increase in price of foods for the
period of
January to June 2009 as compared to year 2008.
Despite the contraction of economy nationwide, our researches lead us to a diffe
rent opinion on
lifestyle trends in Malaysia. Consumers are more than willing to dine outside du
e to lack of time
to cook at home as a result of doing overtimes in work. Purchasing power for out
side food has
greatly increase over the years because people find that the time is much wiser
to be spend on
doing more work to get increases in wages.
Another trend that we see is a growing demand for better dining environment amon
g family
households. Family households demand more from eateries, including good quality
foods,
services and dining environment.
As one of the fastest growing franchise in the food service industry, we are rig
ht on track to tap
into the market in Kampar and woe customers to enjoy a good lifestyle dining exp
erience at
Secret Recipe.
Market Analysis
Analysis of Business Environment
Kampar district of 920sq km have a growing population of 93,000 residents to dat
e and a yearly
revenue of RM 12million.Our targeted market are the new town in Kampar district, B
andar
Baru Kampar where it had rapidly developed over the years.. More than 5,000 hous
es and shops
were build in this town and hub of education such as major university and colleg
e were set up
here. Furthermore, the biggest hotel in Kampar is already in operation here. It
would attract
many tourists as it is located in center of many attractions such as Gua Tempuru
ng, Batu
Berangkai Waterfall and white water rafting. Our market consists of students and
lecturers from
Tunku Abdul Rahman University and Tunku Abdul Rahman College, white collar worke
rs,
residents and also tourists.
Market size
In Bandar Baru Kampar there will be more than 18,000 residents residing that tow
n. Many of
these household are from middle income family earning RM2,000-3,000 with high pu
rchasing
power. The hub of education also draws a population of more than 9,000 students a
ge between
18-24 with high purchasing power and going after trendy and classy lifestyle. Th
e biggest hotel
in Kampar which located just 1 km from our shop, The Grand Kampar Hotel attracts
more than
3,000 tourists annually because of it strategic location. Lastly, we targeted th
e1,200 white collar
worker who works in the town to consume in our café.
Should we be able to attract 10% of the population to order a slice of cake per
month and10% of
the population to order a cake per year, we are able to sell 6,240 cakes year th
e year 2009 to that
market alone. On top of that, should there be a meal being bought for 2 slices o
f cake sold, we
are able to sell 37,440 meals for the year 2009.
Demographic Changes
ResidentStudents and LecturersTouristsWhite collar worker
The trend of demographic in our targeted area is set to be increased at a high r
ate with more
students coming to Kampar to pursue education in newly launched University Tunku
Abdul
Rahman as the university completes its transition from old campus to the newly b
uilt campus.
This leads to increase in population aged 18 to 24 with high purchasing power. T
he demographic
of family households has now been largely diluted with a lot of college students
. College
students tend to eat out more often than doing the cooking themselves.
Attitude of the community towards our business
There is a high demand for a lifestyle dining concept among college students and
average family
household. This particular category of consumer is willing to pay premium in ret
urn for better
environment to dine in, good service and quality foods. Consumer reports in the
targeted area
concludes that consumers would rather eat out with friends and families to save
time on cooking,
while still able to utilize the extra time saved with friends and families. Thus
, they demand
quality service and environment when dining out.
Analysis of the Competition
Our competition consists of a few food café located nearby our location. The compe
tition will be
quite fierce as it offer food at lower price compares to our. But however our li
festyle café will set
us apart from the competition as we focus on best quality food and cake, cozy li
festyle ambiance
dining concept and therefore we emphasize on providing only the best dining expe
rience to our
customers.
Golden Sand Cafe
Golden Sand café is our main competitor. It is located at the shop lots opposite t
o our store at
roughly 200 meter distance. It serves a variety of western food which includes s
teaks with rice,
spaghetti, and soups. Their main target is the students from university and coll
ege, thus their
average price per meal is set within the range of RM9-12.
Yum Yum Cafe
Yum Yum Café is located at the corner of the same shop lots as our café. They serve
mostly
Chinese food such as noodle and rice which comes with a dish. Their meals price
was set quite
low as to attract customer, within the range of RM 7-10. But however, the review
from customer
for food has not been very good.
Big A Kopitiam
Big A Kopitiam is a local restaurant which serves local delicacies from all over
Malaysia. It is
located quite a distance from our shop, almost 2 km. Hence, they targeted market
are those
downtown workers and late nighters as their shop operates till 2am.
Marketing Plan
Product
Secret Recipe is well known in Malaysia for its fine quality cakes, fusion food
and distinctive
service. Our well-guarded homemade recipes have become favorites for both old an
d young. We
are serving a wide selection of more than 40 types of gourmet quality cake and o
ther baked
desserts. Other than that we also offer savory foods such as local delicacies an
d fusion food. It
includes Secret Recipe award winning Lamb-Stew and other favorite s dish of all ti
me, Black
Pepper Chicken, Kebab and Pasta.
We offer more than 40 types of different cheesecake, chocolate cake, and brownie
s. Other than
that, we also offer seasonal cakes using seasonal ingredient in Malaysia such as
Durian Cake,
Durian Cheesecake and Hazel Cheesecake. Health Cake was introduced to the market
as the
market trend shift to healthier lifestyle. Sugar free and trans-free cake such a
s Sugar Free Moist
Chocolate Cake and Hi-fiber Cream Cheese was put on shelf and gets good review f
rom the
customers.
Secret Recipe do have the service of baking cake in shape of different character
of Disney
cartoon based on the preference of customer s choice of flavor . Customer can choo
se the
cartoon character pose from our album and choose up to 3 different flavors depen
ding on how
big the cake they want. This cake reservation must be made 3 days in advance.
Our menu includes a few sections, which are:
Vegetarian: Its offers choice of salads and Japanese soba for those who vegetari
an or those who
wish to have a fresh bowl of salad as appetizer.
Soup: Secret Recipe does have well-guarded recipes of soups such as mushroom sou
p, pumpkin
soup and carrot and ginger soup.
Chicken: This section serves chicken in a variety of dish such as Chicken Steak
Burger With
Fries, Grilled Chicken (Black Pepper, Mushroom, BBQ) Chicken Kebab and many more
delicious dish with chicken.
Pasta: We offer spaghetti with recipe all over the world no matter in western or
Asia, such as
Spaghetti Bolognese and Tom Yam spaghetti. It is popular food in our menu.
Asian Classic: This section provides the best food selected from all over Asia.
Fish and Lamb: The Lamb Stew has been awarded Best Lamb Stew Award , it had becomes
a
signature dish in Secret Recipe. Western foods are also served such as Fish And
Chips.
Kids club: Secret Recipe Café had been also considering kids favorites dish and so
gather it in
menu too. It comes in a smaller portion and smaller bite to ease the kids in din
ing.
Pies: It offers best pies recipe and created to engage the taste buds of custome
r.
Brownies: Brownies are offer in Secret Recipe Café with a variety choice. It is su
itable for both
young and old and in comes in a fine texture of taste and quality.
Secret Recipe Café also serves a variety choice of drinks that includes Coffee, Or
ganic tea,
Milkshake, Yoghurt shake, Fruit Juice, Ice Blended, Iced tea and also hot drinks
.
Distribution
We distribute our products directly to our customer, which is through retail sho
p. Secret Recipe
also offers cake delivery if customers make booking of minimum 2 cakes through o
ur website,
www.secretrecipe.com.my. The delivery will be made in 5 km radius from our shop.
Promotion
As we are the franchise of Secret Recipe Café, the advertising on the franchise bu
siness as a
whole will be place by the induct company in major newspaper. At the grand openi
ng of our
branch, we will hold an opening party. Free food such as our signature cheesecak
e and drinks
from menu will be served. By this method we can gain publicity and build our bra
nd name in
town. The grand opening of the branch in Kampar will be put up in website of Sec
ret Recipe
Café as free advertising. Besides that we will also put up banner at the lamp post
along the main
road into the town to bring up the awareness of residents in town of the opening
of our café.
Apart from that we will place advertisement of the opening of our shop in local
daily newspaper.
This is an effective ways of spreading the words among the local to let them awa
re of the brand
new café existence.
Upon opening of our shop, we will distribute flyers at both the Tunku Abdul Rahm
an University
and Tunku Abdul Rahman College and to the white collar workers. Then we make a s
ponsorship
for an event in Tunku Abdul Rahman University to build our brand name and to int
roduce it to
the students and lecturers.
As to attract the tourist, we will meet the management of The Grand Kampar Hotel
to discuss on
placing our brochure on the front desk as information to the tourist who accommo
date there.
Secret Recipe Café also offer Birthday Promotion for the birthday girl/boy with th
e condition of
purchasing a whole cake and the birthday girl/ boy will be given a complimentary
meal and drink.
The second promotion is RM15 per meal which comes with a drink; the customer can
choose the
meal and drink from the given set menu.
Place
We have chosen a strategic location facing a new plaza which will be built not f
ar in future. This
location is located in the center of the town where it s surrounded by the Tunku A
bdul Rahman
University, Tunku Abdul Rahman College, more than 5000 houses and shop lots. Aft
er
surveying a few potential shop lots, we have decided to rent Unit 829, Taman Ban
dar Baru
Kampar, 31900, Kampar, Perak.
The property is about 2056 square feet and the height is about 4 meters. The ren
tal of the premise
is Rm 2,000 per month. The premise will be renovated according to the design of
layout
provided by the main franchisor of Secret Recipe Cakes & Café Sdn Bhd as to custom
ize all the
branch.
The location was selected because the population in the town alone is 18,000 res
idents and the
students from both the university and college make up to 9,000. Furthermore the
biggest hotel in
Kampar district was located about 400 meters away from our shop, the hotel attra
cts more than
3,000 tourist per year. This new town in Kampar will have a steady growth of pop
ulation as the
hub of education was build here and the business center of Kampar are shifting i
nto here as well.
The shop was located at the front row of shop lots and can be easily seen from t
he main road
from Kampar old town. The main road is the road accessible to university, colleg
e and also the
hotel. It may draw many attention and gets free publicity.
There are many parking lots available at the front of our shop and within our ca
fé area. It is very
convenient for customer to find parking.
Pricing
Our product prices are set by Secret Recipe and we adhere to the price strategie
s set by Secret
Recipe. Secret Recipe uses a price lining strategy on certain categories of prod
ucts. This is to
simplify the choices of the customers by introducing same pricing for foods of t
he same type.
Secret Recipe s markup of 250% to arrive at menu price is at the industry average
level range.
This is to cover up the overheads generated to operate the business. Retail pric
es will be
competitive at about $15 for the average meal which is about 30% above our compe
titor s prices.
However customers are simply willing to pay more for healthier, tasty food serve
d in a clean,
comfortable and pleasant environment.
Our pricing objective is to be as reasonable as possible for the average househo
ld income who
demands a good dining experience, therefore the cap limit for which the average
target market
would be willing to pay for a meal is slightly above the normal pricing. This ap
plies to the ala
carte meals only.
We have another set if pricing policies for our cakes which is different from th
e ala carte meals.
Tapping into the idea and trend of people craving for Secret Recipe s cakes, we ar
e able to
introduce our cakes at a standard RM6.30 per slice of cake and a standard RM70.0
0 per cake.
Customers are just willing to go for our quality cakes because of our brand in c
ake making
industry which had won us lots of awards.
Nevertheless, for cakes that requires custom designs, shapes, decorations, a pre
mium will be
charged because of the usage of more than 1 recipes and the additional work on t
he cake.
Customized cakes with 1 recipe will have a markup of 250% of its cost, 2 recipes
will have a
markup of 600% on cost and 3 recipes will have a markup of 800% on cost. The pre
miums are
paid for the amount of recipes used in the cake making process.
We will exercise product bundling by introducing set meals to customers who come
to dine
during peak hours, which is lunch hour and dinner hour. The objective of setting
product
bundling pricing is to maximize table turnovers during the peak period and boost
ing sales. By
packaging a main course meal with a soup of choice and a drink, we are able to i
ntroduce set
packs at a much lower markup margin. Riding on the idea that white collar classe
s people and
college students who are in a rush to have their lunch, it would be effective th
at we get a lower
margin but able to maximize the table turnovers in order to maximize our sales d
uring peak
hours.
Labor costs are based on monthly basis where staffs will be paid at the end of t
he month. Besides
this, bonus will be given at the start of every year. Bonuses are given to emplo
yee based on
performance of the company for the year.
Raw materials prices that we obtained are discounted prices 10% below market pri
ce as set in an
agreement by Secret Recipe franchisor with suppliers. This is the bang for the b
uck spot as the
cost and thus, leaving us with more space for our margins.
Management Structure
Our management team consist of five(5) partners which will be Chan Chi Yee, Lian
Ye Chen,
Lim Swee Ling, Ng Kim Toh, Tee Yang Wei. We segregate the duties to among five p
artners.
Our aim is to motivate our managers to take a personal stake in the success of c
ompany, and for
the reason each managers will be shared any profit that has been generated.
The sharing profit ratio will be 20% for each partner.
Marketing and Sales Manager
This position will be assigned to Chan Chi Yee. He will responsible for daily sa
les, advertising,
promotional plan and budgeting plan.
Financial Manager
Tee Yang Wei will be appointed as financial manager as he has the qualification
as an
accountant. Therefore, he is capable of handling this responsibility. He will re
sponsible for
accounting reporting and tax computation.
Purchasing Manager
Ng Kim Toh will take the responsibility of this position. She is responsible for
keep contact with
our master suppliers list in order to ensure the supplier will deliver the raw m
aterial on times and
in good condition.
Administration and Human Resource Manager
This position will be appointed to Lian Ye Chen. She will responsible for all th
e administration
works. In addition, she also responsible to contact with Secret Recipe franchiso
r for fresh recruit
on-site training, set up and implement staff policy and accounting payroll.
Supervisor
Lim Swee Ling will take over this responsibility. She is responsible for evaluat
e staff
performance, prepare staff daily schedule, monitor the daily operation and perfo
rm cash counting
at the end of each operating day.
Operational Plan
Location
It must be at the good strategic location. Therefore, the location that we have
chose will be
located at Taman Bandar Baru Selatan Kampar which is a surrounding by housing ar
ea, highly
visible, high stream of people as it is near to the University of Tunku Abdul Ra
hman and College
Tunku Abdul Rahman. The floor area is about 2,056 square feet. The rental per mo
nth will be
RM2,000 which is considered reasonable. The shop will be renovated as the design
of layout that
provided by Secret Recipe franchisor.
Operation Hours
Our daily operation hours for Sunday to Thursday will be 10am to 10pm. For Frida
y and
Saturday our operation hours will be from 10am to 12am to accommodate the longer
peak period
during dinner, because more family households choose to dine up outside during t
his time.
Besides that, our staff will be required to come in 1 hour in advance in order t
o any necessary
preparation.
Operation
In order to keep efficiency for daily operation, we will hire two chefs, one wil
l be the main chef
and another one will be responsible for pastry plus we also hire an assistance c
hef to provide
assistance for the two main chefs. Besides that, four full-time staff will also
be recruited and also
one part time staff that will fill in the job whenever one of our full-time staf
f is on leave. We will
also assign two shifts for our staff which is 1 day shift and night shift. Furth
ermore, the order and
payment by customers will be fully computerized, in order to ensure the effectiv
eness and
efficiency of our operation to minimize error.
Supplier
We will purchase our raw material from the suppliers which provided by the Secre
t Recipe
franchisor because it is more reliable and quality control by headquarter. Furth
ermore, purchase
the raw material through the suppliers list given by Secret Recipe franchisor wi
ll be given us a
lower price which the price is quoted at below 10% of the market price. We also
given the
benefit of 30 days credit term for procurement of raw material, this allows to l
oosen up our cash
outflow.
Equipment
The suppliers of equipment, furniture, kitchen ware, auxiliary, toiletries and c
utleries will be
provided by the Secret Recipe franchisor as to customize to their policy of shop
layout concept.
Training
Secret Recipe franchisor will be provided on-site training for the chef, pastry
chef and also
waitress. The chef must undergo 1 month training on how to prepare the dish on m
enu at Kuala
Lumpur headquarter. The pastry chef must also be trained in Kuala Lumpur on how
to prepare
the cake and desserts. The objective of training not only to teach on the prepar
ation of food but
also to increase their knowledge and skill. The full time workers will also be t
rain by the
management in headquarter as how to serve the customers and how to prepare the d
rinks.
Daily Business Schedule
Time
Person in charge
Job Description
9.00am to 10.00am
All the staff who
work at morning shift
Chefs and chef
assistance

The staff will be did some


cleaning process such as sweep
and mop the floor, clean the
table and etc.
While, the chefs and chef
assistance will be prepared for
the raw material for the daily
usage.
Supervisor will bank in the
yesterday cash received to bank
account.

10.00am to 1.00pm
All staffs include
chefs and chef
assistance

Waitress will serve the


customers, take order, prepare
the
Supervisor will manage the cash
payment system and serve the
customers when it is necessary.
Chefs and chef assistance will
start their cooking in order to
meet customers order.

1.00pm to 3.00pm
All staff including
night shift staff
Part-timer (if full-
time staff is on leave)

The staff that work for night


shift will be come in at 1.00pm
and start their work.
Morning shift staff will be given
one hour for their lunch.

3.00pm to 7.00pm
All staff

Continue their job as above.


Night shift staff will be given 1
hour for dinner.
7.00pm to 9.30pm
All staff

Morning shift staff can be knock


off work at 7.00pm
Other staff will still continue
their job.

9.30 to 10.00pm
All staff

Chef and chef assistance will do


the necessary keeping for the
raw material, cleaning and
throw rubbish
Other staff will clean the table,
throw rubbish.
Supervisor will perform the
daily cash counting and keep the
cash at security box.
Implementation Plan
Task
Implementation Steps
Start
Date
Duration
Completion Date
Staff Responsible
Administrative

Registration of business
Filling up forms to Registrar of
Company to establish a private
limited company
Filing of documents required by
Registrar of Company to complete
business registration procedure

1/10/2009
90 days
31/12/2009
Administration
Manager
Registration of franchisee
Filling up forms to Registrar of
Franchise to establish as a
franchisee
Filing of documents required by
Registrar of Franchise to complete
franchisee registration procedure

1/10/2009
90 days
31/12/2009
Administration
Manager
Loan application
Application of bank facility for
RHB Bank
Seek a loan term loan application

2/10/2009
7 days
9/10/2009
Financial
Manager
Business operating
license
Obtain business operating license
with municipal council

8/10/2009
60 days
6/12/2009
Administration
Manager
Task
Implementation Steps
Start
Date
Duration
Completion Date
Staff Responsible
Location agreements
Seek and confirmation of location
for business operation
Confirm and enter into tenancy
agreement of business operation
location

12/10/2009
7 days
19/10/2009
Administration
Manager &
Financial
Manager
Renovation and fitting of
furniture, lightings,
decorations
Liaise with franchisor s concept
designer to design the location into
Secret Recipe s theme
Get contractors to renovate the
theme designed
Installing of furniture and lightings,
decorations

20/10/2009
72 days
31/12/2009
Purchasing
Manager,
Financial
Manager &
Administration
Manager
Approval from Ministry
of Health
Submission of form to Ministry of
Health for medical checkups of
partners
Attend food sanitation classes
Allow health workers to evaluate
sanitation compliances at premise
Confirmation of approval

21/10/2009
14 days
4/11/2009
Administration
Manager
Task
Implementation Steps
Start
Date
Duration
Completion Date
Staff Responsible
Approval from
Environmental Protection
Bureau
Compliance with Environmental
Protection Act
Allow officers to determine level of
compliance of premise to ensure it
is in compliance with
Environmental Protection Act

22/10/2009
14 days
5/11/2009
Administration
Manager
Tax & Legal
Compliances
Submission of documents to LHDN
(Lembaga Hasil Dalam Negeri) for
tax compliances of business
Legal, solicit on business legal
system compliances

5/11/2009
7 days
12/11/2009
Financial
Manager
Insurance
Application for premise s fire
insurance, employee s liability
insurance from Kurnia Insurance
(Malaysia)
16/11/2009
3 days
19/11/2009
Human Resource
Manager,
Supervisor &
Administrative
Manager

Human Resource

Recruitment
Publicity activities to be done to

4/12/200
14 days
18/12/2009
Human Resource
Task
Implementation Steps
Start
Date
Duration
Completion Date
Staff Responsible
notify public about vacancy to be
filled up
Conducting of interviews
Confirmation of staff structure

9
Manager &
Supervisor
Medical Checkups
Medical checkups for all recruited
staffs to comply with regulation
bodies requirements

19/12/2009
3 days
22/12/2009
Human Resource
Manager
Training
Liaise with franchisor s staff trainer
and follow up close with on-site
training of staffs

15/11/2009
1 month
25/12/2009
Human Resource
Manager
Marketing &
Promotion

Advertising
Advertise at local daily newspaper
Put in the date of grand opening
and the grand opening party
After opening, advertise on the set
meal promotion.

15/12/2009
3&1/2
months
31/3/2009
Marketing and
Sales Manager
Printing
Design the banner to put up on

1/12/200
25 days
25/12/2009
Marketing and
Task
Implementation Steps
Start
Date
Duration
Completion Date
Staff Responsible
lamp post along main road
Design flyer to be distributed to
students, residents and workers.
Design brochure to be put in the
front desk of hotel.
Get into contact with printing
supplier and get the best deal
Choose material and confirm the
printing

9
Sales Manager
Sponsorship for Tunku
Abdul Rahman Event
Meeting with the board of
University.
Discuss on the details of the
sponsorship.
Confirm of which event to sponsor.

1/2/2010
1 month
28/2/2010
Marketing and
Sales Manager
Grand Opening

1/1/2010
Gantt Chart of Implementation Plan
Month
Task
Oct
2009
Nov
2009
Dec
2009
Jan
2010
Feb
2010
Mar
2010
Registration of business

Registration of
franchisee

Loan application
Business operating
license

Location agreements

Renovation and fitting


of furniture, lightings,
decorations

Approval from Ministry


of Health
Approval from
Environmental
Protection Bureau

Tax & Legal


Compliances

Insurance

Recruitment
Medical Checkups

Training

Advertising

Grand Opening
Financial Plan
-refer excel
FINANCIAL PLANStartup CostsRMFurniture & Fitting35,000
Renovation90,000
Kitchen Equipment55,000
Total Capital Expenses180,000
Franchise Fee120,000
Franchise Fee - Registration1,000
Franchise Fee - Processing Fee50
Business License3,480
Grand Opening Advertising80,000
Rental (Deposit)15,000
Total Deposit & Prepayments219,530
Startup Costs399,530
EquityRMCapital150,000
Long-term LiabilitiesLong-term loan300,000
Total Equity and Libilities450,000
Calculation of Working CapitalTotal Equity and Liabilities450,000
(-) Startup Costs(399,530)
Working Capital50,470
Pro Forma Income Statement for Year 1Infinity Private Limited
MonthJanFebMarAprMayJuneJulyAugSeptOctNovDecTotalSales84,296 85,946 87,629 89,34
6 91,097 92,883 94,704 96,563 98,458 100,391 102,363 104,374 1,128,049
(-)Cost of Good Sold23,956 24,428 24,909 25,399 25,899 26,410 26,930 27,461 28,0
03 28,555 29,118 29,693 320,762
Gross profit60,340 61,518 62,720 63,946 65,197 66,473 67,774 69,101 70,455 71,83
6 73,245 74,681 807,287
Gross Profit Margin72 72 72 72 72 72 72 72 72 72 72 72 72
ExpensesDepreciation 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
3,000 3,000 36,000
Maintenance and repairs400 400 400 400 400 400 400 400 400 400 400 400 4,800
Salaries and wages30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
30,000 30,000 30,000 360,000
EPF3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 43,20
0
Rent2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,0
00
Telephone bill200 200 200 200 200 200 200 200 200 200 200 200 2,400
Interest expense1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,12
5 1,125 13,500
Utilities1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
12,000
Accounting fee800 800 800 800 800 800 800 800 800 800 800 800 9,600
Insurance1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
12,000
Advertising1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,8
00 21,600
Royalty fees - 7%5,901 6,016 6,134 6,254 6,377 6,502 6,629 6,759 6,892 7,027 7,1
65 7,306 78,963
Miscellaneous200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total Expenses51,026 51,141 51,259 51,379 51,502 51,627 51,754 51,884 52,017 52,
152 52,290 52,431 620,463
Profit before taxes9,314 10,377 11,461 12,567 13,695 14,846 16,020 17,217 18,438
19,684 20,954 22,250 186,824
Taxes - 25%2,328 2,594 2,865 3,142 3,424 3,712 4,005 4,304 4,610 4,921 5,239 5,5
63 46,706
Profit After Tax6,985 7,783 8,596 9,425 10,272 11,135 12,015 12,913 13,829 14,76
3 15,716 16,688 140,118
Pro Forma Income Statement for Year 2Infinity Private Limited
QuarterQ1Q2Q3Q4TotalSales386,122 402,278 419,242 437,054 1,644,696
(-)Cost of Good Sold106,631 111,247 116,093 121,183 455,153
Gross profit279,491 291,031 303,148 315,871 1,189,543
Gross Profit Margin72 72 72 72 72
ExpensesDepreciation 9,000 9,000 9,000 9,000 36,000
Maintenance and repairs1,200 1,200 1,200 1,200 4,800
Salaries and wages90,000 90,000 90,000 90,000 360,000
EPF 10,800 10,800 10,800 10,800 43,200
Rent6,000 6,000 6,000 6,000 24,000
Telephone bill600 600 600 600 2,400
Interest expense3,000 3,000 3,000 3,000 12,000
Utilities3,000 3,000 3,000 3,000 12,000
Accounting fee2,400 2,400 2,400 2,400 9,600
Insurance3,000 3,000 3,000 3,000 12,000
Advertising4,860 4,860 4,860 4,860 19,440
Royalty fees - 7%27,029 28,159 29,347 30,594 115,129
Miscellaneous600 600 600 600 2,400
Total Expenses161,489 162,619 163,807 165,054 652,969
Profit before taxes118,003 128,412 139,342 150,818 536,574
Taxes - 25%29,501 32,103 34,835 37,704 134,143
Profit After Tax88,502 96,309 104,506 113,113 402,430
Pro Forma Income Statement for Year 3Infinity Private Limited
QuarterQ1Q2Q3Q4TotalSales455,757 475,395 496,014 517,665 1,944,830
Cost of Good Sold126,526 132,137 138,028 144,214 540,906
Gross profit329,230 343,258 357,986 373,451 1,403,925
Gross Profit Margin72 72 72 72 72
ExpensesDepreciation 9,000 9,000 9,000 9,000 36,000
Maintenance and repairs1,200 1,200 1,200 1,200 4,800
Salaries and wages90,000 90,000 90,000 90,000 360,000
EPF 10,800 10,800 10,800 10,800 43,200
Rent6,000 6,000 6,000 6,000 24,000
Telephone bill600 600 600 600 2,400
Interest expense2,625 2,625 2,625 2,625 10,500
Utilities3,000 3,000 3,000 3,000 12,000
Accounting fee2,400 2,400 2,400 2,400 9,600
Insurance3,000 3,000 3,000 3,000 12,000
Advertising4,374 4,374 4,374 4,374 17,496
Royalty fees - 7%31,903 33,278 34,721 36,237 136,138
Miscellaneous600 600 600 600 2,400
Total Expenses165,502 166,877 168,320 169,836 670,534
Profit before taxes163,729 176,381 189,666 203,615 733,390
Taxes40,932 44,095 47,416 50,904 183,348
Profit After Tax122,796 132,286 142,249 152,711 550,043
Pro Forma Cash Flow Statement For Year 1Infinity Private Limited
MonthJanFebMarAprMayJunJulAugSepOctNovDecBeginning Cash Balance50,470 57,955 66,
238 75,334 85,259 96,031 107,666 120,181 133,593 147,922 163,185 179,400
Cash Inflows (Income)
Cash Sales84,296 85,946 87,629 89,346 91,097 92,883 94,704 96,563 98,458 100,391
102,363 104,374
Available Cash Balance134,766 143,901 153,867 164,680 176,356 188,914 202,370 21
6,743 232,051 248,313 265,548 283,775
Cash Outflows (Expenses)
Salaries and wages30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
30,000 30,000 30,000
EPF3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600
Advertising1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,8
00
Rent2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
Utilities1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Telephone bill200 200 200 200 200 200 200 200 200 200 200 200
Insurance1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Accounting fee800 800 800 800 800 800 800 800 800 800 800 800
Miscellaneous200 200 200 200 200 200 200 200 200 200 200 200
Loan payment2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,
500
Interest payment1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,12
5 1,125
Taxes2,328 2,594 2,865 3,142 3,424 3,712 4,005 4,304 4,610 4,921 5,239 5,563
Maintenance and repairs400 400 400 400 400 400 400 400 400 400 400 400
Inventory Purchases23,956 24,428 24,909 25,399 25,899 26,410 26,930 27,461 28,00
3 28,555 29,118 29,693
Royalty fees5,901 6,016 6,134 6,254 6,377 6,502 6,629 6,759 6,892 7,027 7,165 7,
306
Total Cash Outflows76,811 77,663 78,533 79,420 80,325 81,248 82,190 83,150 84,12
9 85,128 86,147 87,187
Ending Cash Balance57,955 66,238 75,334 85,259 96,031 107,666 120,181 133,593 14
7,922 163,185 179,400 196,588
Pro Forma Cash Flow Statement For Year 2Infinity Private Limited
QuarterQ1Q2Q3Q4Beginning Cash Balance196,588 286,590 384,399 490,405
Cash Inflows (Income)
Cash Sales386,122 402,278 419,242 437,054
Available Cash Balance582,710 688,868 803,641 927,459
Cash Outflows (Expenses)
Salaries and wages90,000 90,000 90,000 90,000
EPF10,800 10,800 10,800 10,800
Advertising4,860 4,860 4,860 4,860
Rent6,000 6,000 6,000 6,000
Utilities3,000 3,000 3,000 3,000
Telephone bill600 600 600 600
Insurance3,000 3,000 3,000 3,000
Accounting fee2,400 2,400 2,400 2,400
Miscellaneous600 600 600 600
Loan payment7,500 7,500 7,500 7,500
Interest payment3,000 3,000 3,000 3,000
Taxes29,501 32,103 34,835 37,704
Inventory Purchases106,631 111,247 116,093 121,183
Maintenance and repairs1,200 1,200 1,200 1,200
Royalty fees27,029 28,159 29,347 30,594
Total Cash Outflows296,120 304,469 313,236 322,441
Ending Cash Balance286,590 384,399 490,405 605,018
Pro Forma Cash Flow Statement For Year 3Infinity Private Limited
QuarterQ1Q2Q3Q4Beginning Cash Balance605,018 729,315 863,100 1,006,850
Cash Inflows (Income)
Cash Sales455,757 475,395 496,014 517,665
Available Cash Balance1,060,775 1,204,709 1,359,115 1,524,515
Cash Outflows (Expenses)
Salaries and wages90,000 90,000 90,000 90,000
EPF10,800 10,800 10,800 10,800
Advertising4,374 4,374 4,374 4,374
Rent6,000 6,000 6,000 6,000
Utilities3,000 3,000 3,000 3,000
Telephone bill600 600 600 600
Insurance3,000 3,000 3,000 3,000
Accounting fee2,400 2,400 2,400 2,400
Miscellaneous600 600 600 600
Loan payment7,500 7,500 7,500 7,500
Interest payment2,625 2,625 2,625 2,625
Taxes40,932 44,095 47,416 50,904
Inventory Purchases126,526 132,137 138,028 144,214
Maintenance and repairs1,200 1,200 1,200 1,200
Royalty fees31,903 33,278 34,721 36,237
Total Cash Outflows331,460 341,609 352,265 363,454
Ending Cash Balance729,315 863,100 1,006,850 1,161,061
Pro Forma Balance SheetInfinity Private Limited
Opening BalanceYear 1Year 2Year 3Fixed AssetsFurniture & Fixtures35,000 28,000 2
1,000 14,000
Kitchen Equipment55,000 44,000 33,000 22,000
Renovations90,000 72,000 54,000 36,000
Total Current Assets180,000 144,000 108,000 72,000
Current AssetsCash and Bank50,470 196,588 605,018 1,161,061
Prepayments219,530 219,530 219,530 219,530
Total Current Assets270,000 416,118 824,548 1,380,591
Total Assets450,000 560,118 932,548 1,452,591
EquityCapital150,000 150,000 150,000 150,000
Retained Earnings-140,118 402,430 550,043
Retained Earnings b/f--140,118 542,548
Total Equity150,000 290,118 692,548 1,242,591
LiabilitiesLong Term Loan300,000 270,000 240,000 210,000
Total Liabilities300,000 270,000 240,000 210,000
Total Equity and Liabilities450,000 560,118 932,548 1,452,591
Break-Even Analysis
Breakeven Value = Total Fixed Cost/ Gross MarginYear 1Year 2Year 3ExpensesRMRMRM
Employee Salary360,000 360,000 360,000
Advertising21,600 19,440 17,496
Rent 24,000 24,000 24,000
Depreciation36,000 36,000 36,000
Utilities12,000 12,000 12,000
Telephone bill2,400 2,400 2,400
Interest expense13,500 12,000 10,500
Insurance12,000 12,000 12,000
Accounting Fee9,600 9,600 9,600
EPF @ 12%43,200 43,200 43,200
Total Fixed Costs534,300 530,640 527,196
Gross Margin72 72 72
Breakeven Value746,595 733,678 730,315
APPENDIXEmployment Salary on monthly basisQuantitySalary (RM)Total (RM)
Marketing and Sales Manager1 3,500 3,500
Financial Manager1 3,500 3,500
Purchasing Manager1 3,500 3,500
Administration and Human Resource Manager1 3,500 3,500
Supervisor1 3,500 3,500
Main Chef2 2,250 4,500
Assistance Chef1 1,800 1,800
Full Time Staff4 1,300 5,200
Part Time Staff1 1,000 1,000
13 30,000
Sales Forecast (Food & beverages)
For first year, sales per month estimated to be increased by 2% every monthFor y
ear 2 and year 3, sales per year estimated to be increased by 5% every quarterYe
ar 1JanFebMarAprMayJunJulAugSepOctNovDecTotal82,500 84,150 85,833 87,550 89,301
91,087 92,908 94,767 96,662 98,595 100,567 102,578 1,106,497
Year 1Year 2Q1Q2Q3Q4Year 3Q1Q2Q3Q41,106,497 323,122 339,278 356,242 374,054 392,
757 412,395 433,014 454,665
Purchase Forecast (Food & beverages)
We use mark-up of 250% for the menu pricing, so the cost of purchase should be(S
ales/Cost) - 1 = 250%
(Sales/Cost) = 3.5Cost = Sales/3.5Year 1JanFebMarAprMayJunJulAugSepOctNovDecTota
l23,571 24,043 24,524 25,014 25,514 26,025 26,545 27,076 27,618 28,170 28,733 29
,308 316,142
Year 1 Year 2Q1Q2Q3Q4Year 3Q1Q2Q3Q4316,142 92,321 96,937 101,783 106,873 112,216
117,827 123,718 129,904
Sales forecast(cake)
We estimated we can sell 1 customised cake for every 30 normal cakes soldRMSo, s
ales for customised cake every month : (12x83)+(3x120)+(2x220)1796Purchase forec
ast(cake)
cake (1 recipe) = markup 250%
cake (2 recipe) = markup 600%
cake (3 recipe) = markup 800%
RMSo, cost of cake for everymonth = (12x83/3.5)+(3x120/7)+(2x220/9)385
Other Cost EstimationRMRMRM1)DepreciationDepreciation per year at 20%
i) Furniture and fitting7,000
ii) Kitchen equipement11,000
iii) Renovation18,000
36,000
2)Maintenance and RepairsMaintenance and Repairs per year4,800
3)RentRental per month 2,000
4)Telephone BillTelephone bill per month200
5)Interest Expenses and loan paymentYear 1Year 2Year 3Long term loan balance300,
000 270,000 240,000
(-) loan repayment30,000 30,000 30,000
Interest payment per year13,500 12,000 10,500
Long term loan balance at year end270,000 240,000 210,000
6)UtilitiesUtilities fee per month1,000
7)InsuranceInsurance per year 12,000
8)AdvertisingYear 1Year 2Year 3Advertising fees per month1,800 1,620 1,458
Advertising fees decrease 10% per year because our shop will be well known year
after year.
9)MiscellaneousOthee expenses per month200
Critical Risk Factors
Strong Competitors
Lifestyle cafes of similar concepts are mushrooming nationwide due to the high d
emand of such
dining concepts. However, the trend is beginning to shift from people dining at
home towards
dining outside as the time they have after work is getting less, food service in
dustry continues to
be one of the largest industry in Malaysia.
Global Disease
With the global pandemic outbreak of H1N1 influenza, people are likely to stay i
ndoors rather
and would rather dine at home or order food because of the potential lethality o
f the virus. This
directly affects our business because of the widespread of the virus. This is in
herent for us and
we cannot do anything to reduce this problem.
Economic Recession
Malaysia is going through a contraction in economy since the last quarter of yea
r 2008. This
directly indicates that consumer's purchasing power has drop and consumers would
not spend
lavishly. However, signs of economy recovering are beginning to pick up as of th
e third quarter
of year 2009 and it's likely to be recovered in early year 2010.
Unnoticing, the food service industry is not affected considerably as there are
still signs that the
industry is growing at a positive rate with consumers want more of it.
Supplier
Since our suppliers are fixed by franchisor, it may be a long way journey for th
e ingredients to be
delivered to our location because of our location at a new area in Kampar. There
fore, the
freshness of our raw materials might be jeopardized. To ensure the quality of ou
r materials are at
highest level possible, we would request our suppliers to upgrade their delivery
method and
packing method during delivery period to ensure the materials retain their quali
ty.
Conclusion
Before we enter into the food industry in Kampar, we had done sufficient amount
of market
research and analyzed the business environment to determine the feasibility of v
enturing into the
target market. Our analysis shows a positive sign of market trends towards what
our business
plan is offering.
We had planned our business venture by having marketing plans, operation plan, i
mplementation
plans and financial projections.
Our marketing plan is written thoroughly by using the 4P s rule of thumb to be as co
ncise and
detail as possible. We detailed out all our product mix, selection of location,
promotion strategy
used and pricing strategies used. By combining our competitive advantage of ridi
ng on the good
brand name value of Secret Recipe, we are able to gain a high markup on cost. Ou
r special
pricing strategy enables us to maximize our table turnover during peak period an
d thus increase
our sales to the maximum.
Our implementation plan allows us to complete all our business operating procedu
res in time for
grand opening on 1st of January 2010. With this implementation plan, we are righ
t on track to
start operating in 3 months period.
Nevertheless, we are prepared for any uncertainties and risks that might hinder
our business from
operating smoothly. We are confident that we will ride through the storm of econ
omic recession
and our risk will be minimized with the strategies that we used.
Upon evaluating all the researches and analysis, we are confident that our busin
ess will have a
steady and promising growth in the short term and a steady profit margin in the
long term due to
the strict adherence and believe in the success of Secret Recipe s brand name. We
are of the
opinion that our business plan will be a huge success and will win over the hear
ts of Kampar
people.
Appendixes:
Beverage & Desserts Menu
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret r
ecipe\photo\06082009616-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009618-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009617-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009619-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009620-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009621-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret r
ecipe\photo\06082009622-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009623-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009624-1920.jpg
Secret Recipe Café Food Menu

C:\Documents and Settings\Administrator\My Documents\My Received Files\secret r


ecipe\photo\06082009628-1920.jpg

C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re


cipe\photo\06082009625-1920.jpg

C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re


cipe\photo\06082009627-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009629-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret r
ecipe\photo\06082009630-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009631-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009632-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009633-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret r
ecipe\photo\06082009634-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009635-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009636-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009637-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret r
ecipe\photo\06082009638-1920.jpg
Shop Location
Shop layout
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009640-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009641-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009642-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009646-1920.jpg
Promotion
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009647-1920.jpg
C:\Documents and Settings\Administrator\My Documents\My Received Files\secret re
cipe\photo\06082009648-1920.jpg
Bibliography

http://www.mfa.org.my/

http://www.just-food.com/store/product.aspx?id=77601

http://www.ssm.com.my/en/docs/Procedure_Guidelines_for_Registration_of_a_Busines
s.pdf

http://www.mdkampar.gov.my/latarbelakang?p_p_id=56_INSTANCE_tKR1&p_p_lifecycle=0
&
p_p_state=normal&p_p_mode=view&p_p_col_id=column-3&p_p_col_count=1&page=2

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