Afrina's Bakery

ENT300 BP OUTLINE

FACULTY OF BUSINESS MANAGEMENT
DIPLOMA IN COMPUTER SCIENCE (CS110)

CS1104H

FUNDAMENTALS OF ENTREPRENUERSHIP
ENT 300

AFRINA’S BAKERY
CHEESY BREAD LASAGNA

PREPARED FOR:
MADAM NOR AZIAH BINTI ABD KADIR

PREPARED BY:

NURUL AFRINA FILZA BINTI REDZUAN
2018258488

1

ENT300 BP OUTLINE

LETTER OF SUBMISSION

Diploma in Computer Science (CS110)
Faculty of Computer and Mathematical Science
Universiti Teknologi MARA Cawangan Pahang
26400 Pahang

26 JUNE 2020

Madam Nor Aziah Binti Abd Kadir
Lecturer of Fundamentals of Entreprenuership (ENT300)
Faculty of Business Management
Universiti Teknologi MARA Cawangan Pahang
26400 Pahang

Madam,

Submission of the Business Plan (ENT 300)
Attach is the business plan title “AFRINA’S BAKERY – CHEESY BREAD
LASAGNA” to fulfill the requirements as needed as university requirements.

Thank you,

Yours sincerely

AfrinaFilza

………………………
Nurul Afrina Filza Binti Redzuan
General Manager of Afrina’s Bakery

2

ENT300 BP OUTLINE

ACKNOWLEDGEMENT

In the name of Allah. Alhamdulillah, I have finished my project which is Business
Plan that is due on 7th of July,2020. Business Plan is a part of subject “Fundamentals
of Entrepreneurship”. I am glad and happy to express my greatest gratitude to all of
the people who spend their valuable time to help me and guide me in preparing this
assignment.

I would like to say thank you from the bottom of my heart to our lecturer, Madam Nor
Aziah Binti Abd Kadir for guiding me and my classmates in finishing this project. Also
for teaching us ENT300. You are truly our star in finishing this project and you have
so much patient in teaching us steps by steps. I do not know how to repay for all the
things Madam Aziah has done for us. Again, thank you so much Madam Aziah, you
really have my respect.

I would like to also thanks my friends who have helped me in this project. I could not
finish this business plan if I did have all of my friends’ support and encouragement. I
appreciated it so much. Also, I would like to express my gratitude to my lovely
parents who have been with me from the start. Big thanks to all. Thank you.

3

ENT300 BP OUTLINE

TABLE OF CONTENTS

LETTER OF SUBMISSION

ACKNOWLEDGEMENT

TABLE OF CONTENT

EXECUTIVE SUMMARY

1 INTRODUCTION
1.1 Name of Business
1.2 Location of the Business
1.3 Date of Business Commencement
1.4 Future Prospects of the Business

2 PURPOSE
2.1
2.2

3 BUSINESS BACKGROUND
3.1
3.2
3.3

4 BACKGROUND OF PARTNERSHIPS
5 LOCATION OF BUSINESS
6 MARKETING PLAN
7 OPERATIONAL PLAN
8 ADMINSTRATION PLAN
9 FINANCIAL PLAN

4

ENT300 BP OUTLINE

APPENDICES

EXECUTIVE SUMMARY

Afrina’s Bakery is a company located at E5, Jalan Cengal Kiri, Bandar Tun
Abdul Razak, 26900, Pahang Darul Makmur. It is a food business which sells
baked goods especially the main product, Cheesy Bread Lasagna. It has
been known since it first opened on 1st November,2019. The owner and the
general manager, Nurul Afrina Filza Binti Redzuan opened the business
using her own money along with the parents’ money. The business has
grown stable since it first opened.

5

ENT300 BP OUTLINE

1. Introduction (Arial 12, BOLD)
1.1. Name of the Business
Our business is called as Afrina’s Bakery. The name have been chosen based
on the owner’s name, Nurul Afrina Filza Binti Redzuan. The business is also a
bakery which sold many pastry and baked-goods but our star product is
Cheesy Lasagna Bread.

1.2. Location of the business
The business is located at E5, Jalan Cengal Kiri, Bandar Tun Abdul Razak,
26900, Pahang Darul Makmur. The location is a strategic place and everyone
can find this bakery easily. Since the location is strategic, it will boost our
business to be a successful business.

1.3. Date of business commencement
The business have been registered on 23th of October, 2020.

1.4. Future prospects of the business
The future prospects of the business is to be one of the best bakery that
extremely delicious Cheesy Bread Lasagna ever. We also want to come first to
customers whenever they think of lasagna. We would like to give the best
quality of our product so that people will continue to choose our bakery.

6

ENT300 BP OUTLINE

2. Purpose of preparing the business plan (Arial 12, BOLD)
2.1. To evaluate the project viability and growth potential
Each business organization will use company’s information and business plan
to meet their goal. It can measure reliability of the business through sales,
expenditures, customers and strategic location.
2.2. To apply for loans or financing facilities from the relevant financial institutions
Financial aid is a crucial in determining the business to expand in the market.
It is also to attract bankers and investors to raise capital and raising fund.
2.3. To act as a guideline for the management of the proposed business
The business plan is meaningful as a guideline for the management of the
proposed business day-to-day management process, marketing plans and
financial forecast.
2.4. To allocate business resources effectively
Business plan controls a role in allocating the resources effectively so the
business organization reach their goals.

7

ENT300 BP OUTLINE

3. Business Background (Arial 12, BOLD)

Table 3.1 Business Background Afrina’s Bakery
E5, Jalan Cengal Kiri, Bandar Tun
Name of the Business Abdul Razak, 26900, Pahang Darul
Business Address Makmur
E5, Jalan Cengal Kiri, Bandar Tun
Correspondence Address Abdul Razak, 26900, Pahang Darul
Makmur
Website www.afrinabakery.com.my
E- mail [email protected]
Telephone Number 018-2039678
Fax Number 09-4455957
Form of Business Sole Proprietorship
Main Activity Selling Cheesy Bread Lasagna
Date of Commencement 23/10/2019
Date of Registration 23/10/2019
Registration Number CA153325-U
Name of Bank Bank Islam
Bank Account Number 06064021289800

8

ENT300 BP OUTLINE

3.1 Vision and Mission
3.1.1 Vision

To sell the most delicious Cheesy Bread Lasagna everyone have ever
tasted.

3.1.2 Mission
To make our business one of the best seller that sells Cheesy Bread
Lasagna.

9

ENT300 BP OUTLINE

3.2 Organizational Chart
(GM + Head of Department)

10

ENT300 BP OUTLINE

3.3 Logo and Motto
3.3.1 Logo

Logo description
Font colour = orange

• Orange represents enthusiasm, determination, attraction, success
and encouragement.

• Orange colour is very effective for promoting food products.

11

ENT300 BP OUTLINE
• Orange also the symbolic of strength and endurance.
Lasagna picture
• Lasagna is the main product of our business.

3.3.2 Motto
Come experience the taste of JOY! ^_^

12

ENT300 BP OUTLINE

4. Background of Partnership (Arial 12, BOLD)

4.1 General Manager

Table 4.1 Background of General Manager

Name of Partners Nurul Afrina Filza Binti Redzuan
Identity Card Numbers 960509-01-0982
Permanent Address E5 Rumah Guru SMK Bandar Tun
Razak, 26900, Pahang Darul
Correspondence Address Makmur
E5 Rumah Guru SMK Bandar Tun
E- Mail Razak, 26900, Pahang Darul
Telephone Number/Fax Number Makmur
Date of Birth [email protected]
Academic Qualification 018-2039678
Course Attended 09/05/1996
Skills Degree
Business Management
Experiences Technical skills, conceptual skills,
Previous Business Experience leadership, communication skills
2 ½ years
Worked as Account Manager at
Bake and Eat Enterprise

4.2 Administration Manager

Table 4.2 Background of Administration Manager

Name of Partners Nur Adelia Syazana Binti Rahman
Identity Card Numbers 940111-01-0234
Permanent Address D18,Taman Sentosa, Bukit
Ridan,Pahang Darul Makmur
Correspondence Address D18,Taman Sentosa, Bukit
Ridan,Pahang Darul Makmur
E- Mail [email protected]
Telephone Number/Fax Number 012-3421756
Date of Birth 11/01/1994
Academic Qualification Degree
Course Attended Business Administration
Skills Supervising, organizational skills,
leadership and communication
Experiences skills
Previous Business Experience 2 years
Woked as supervisor with Teguh
Kuat Sdn. Bhd.

13

ENT300 BP OUTLINE

4.3 Marketing Manager

Table 4.3 Background of Marketing Manager

Name of Partners Muhammad Irsyad Bin Ahmad Abu
Identity Card Numbers 941223-01-0981
Permanent Address Lorong 19, Taman Seri Bahagia,
Gambang, Kuantan, Pahang Darul
Correspondence Address Makmur
Lorong 19, Taman Seri Bahagia,
E- Mail Gambang, Kuantan, Pahang Darul
Telephone Number/Fax Number Makmur
Date of Birth [email protected]
Academic Qualification 011-9234538
Course Attended 23/12/1994
Skills Degree
Computer Science
Experiences Analytical skills, problem-solving
Previous Business Experience skills, creativity, critical-thinking
skills
2 years
Worked as database developer at
IT Communication Co.

4.4 Operation Manager

Table 4.4 Background of Operation Manager

Name of Partners Wan Khairul Hazim Bin Wan Asraf
Identity Card Numbers 950509-03-0223
Permanent Address No. 32, Lorong D1/2, Segamat,
Johor Darul Takzim
Correspondence Address No. 32, Lorong D1/2, Segamat,
Johor Darul Takzim
E- Mail [email protected]
Telephone Number/Fax Number 019-8343245
Date of Birth 09/05/1995
Academic Qualification Diploma
Course Attended Computer Science
Skills Analytical skills, problem-solving
skills, creativity, critical-thinking
Experiences skills
Previous Business Experience None
None

14

ENT300 BP OUTLINE

4.5 Financial Manager

Table 4.5 Background of Finance Manager

Name of Partners Siti Noor Amirah Binti Muhamad
Identity Card Numbers 950321-14-3324
Permanent Address B2-3-4, Jalan 3, Muadzam Shah,
Pahang Darul Makmur
Correspondence Address B2-3-4, Jalan 3, Muadzam Shah,
Pahang Darul Makmur
E- Mail [email protected]
Telephone Number/Fax Number 013-4538754
Date of Birth 21/03/1995
Academic Qualification Diploma
Course Attended Finance Management
Skills Financial reporting, problem-
solving skills, communication
Experiences skills
Previous Business Experience None
None

15

ENT300 BP OUTLINE

5. Location of Business (Arial 12, BOLD)
5.1. Physical location of the project
(Map of business’s location)

16

ENT300 BP OUTLINE
5.2. Advantage of location in helping business to achieve objectives
Our bakery is located at E5, Jalan Cengal Kiri, Bandar Tun Abdul Razak, 26900,
Pahang Darul Makmur. The reason why we decide to place our bakery here is
because it is a strategic location where everyone from left and right will see
our bakery first. It is also near a neighbouring area, so that is why it is a good
location for our business to grow.

17

ENT300 BP OUTLINE

6. Marketing Plan (Arial 12, BOLD)
6.1 Introduction (Marketing Objectives)
Marketing objectives are a business’ defined goals. Every businesses in
the world need a marketing objectives since it will lead the business to a
successful path. Marketing objective also provide a clear direction for the
team members that included in the business to follow. So, they will know
what to or how to do something.
Our first marketing objective is to target new customers and also to retain
existing customers. We have to do our best in showing to our customers -
whether they are new or not- that our product is the best among the best. If
we get to achieve this objective, then we could expand our business by
opening up new branches in other place.
Our second marketing objective is to increase profit. This objective is
important since profability impacts whether a company -especially a small
one- can secure financing from a bank.
Therefore, that is why marketing objectives is really important for a
business to be a successful business. That was 2 of our main objectives.

18

ENT300 BP OUTLINE

6.2 Description of products (Arial 12, BOLD)

• Cheesy Bread Lasagna
Our special product is a very delicious Cheesy Bread Lasagna. It is full
of cheese. Usually, people will make lasagna by using pasta. However, it
is not the same from our product. Ours are far more special since we are
using bread instead of pasta. We also add a bit more cheese and
marinara sauce to make our lasagna more appetizing. So every layer of
this delicious good will have an extra gooey cheese and mouthwatering
marinara sauce.

6.3 Target market (Arial 12, BOLD)

Who are the target customers of the company?

Our business have already decided on who are going to be our target
market. The target market for our business is the people who live in
Rompin District area especially the Neighbourhood 1 & 2. They are the
target since Afrina’s Bakery is really near to their houses.

19

6.4 Market size (Arial 12, BOLD) ENT300 BP OUTLINE
6.4.1 Population table
Narrowed population
6.4.1.1 Population 1 (government servant only)

Table 6.4.1.1 Rompin, Pahang 60,000

Total Population Population
(Rompin) (20 KM radius)

118,056 80,000

6.4.2 Total market size
Total market size = price per unit/ service * narrowed population

Total market size = RM7 * 60,000
= RM 420,000

20

ENT300 BP OUTLINE

6.5 Competitors (Arial 12, BOLD)

6.5.1 Identifying competitors (3 competitors)

Table 6.5.1 Competitive analysis

Competitors Strengths Weaknesses

Coffee & • Selling coffee and • Expensive food and

Pastry Cafe pastry goods. drinks.

• Have a bookshop • The café is not

inside the café. creatively decorated.

• Give voucher for every • The pastry is too oily.

customers every 25th

day of the month.

Pattani Thai • Selling delicious Thai • Language barriers

Restaurant food. between customers

• Beautifully decorated. and workers.

• Have a comfortable and • Not friendly to

big space. customer.

• Poor customer service.
McWonald’s • Cheap food and drinks. • The food is not good

Fried Chicken • The workers are for the health.

friendly and always • Never give a promotion

smiling. or discount to

• Open 24 hours and 7 customers.

days a week. • The floor is not cleaned

and full of dust.

21

ENT300 BP OUTLINE

6.6 Market Share (Arial 12, BOLD)

6.6.1 Market share before the entry of your business.

Table 6.6.1 Market share before the entry of your business

Competitor Unit Sales Before entrance
(%)

Coffee & Pastry Cafe 4,800 48
3,300 33
Pattani Thai Restaurant 1,900 19
McWonald’s Fried
Chicken 10,000 100

TOTAL

MARKET SHARE BEFORE THE ENTRY OF AFRINA'S BAKERY

Coffee & Pastry Café Pattani Thai Restaurant McWonald's Fried Chicken

22

ENT300 BP OUTLINE

6.6.2 Adjusted market share after the entry of your business.

Table 6.6.2 Market share before the entry of your business

Competitor Unit Sales After entrance Percentage of
(%) loss (%)

Coffee & Pastry 2,800 28 Differentiation
Cafe before and loss
2,000
Pattani Thai 20 Differentiation
Restaurant 1,200 before and loss
McWonald’s Fried
Chicken 4,000 12 Differentiation
Afrina’s Bakery 10, 000 before and loss

TOTAL 40 -
100

23

ENT300 BP OUTLINE

MARKET SHARE AFTER THE ENTRY OF AFRINA'S BAKERY

Afrina's Bakery Coffee & Pastry Café Pattani Thai Restaurant McWonald's Fried Chicken

24

ENT300 BP OUTLINE

a. Sales forecast (Arial 12, BOLD)

Table 6.7 Sales Forecasting

Month Sales Forecast
1 35,000.00
2 34,995.00
3
4 35,332.00
5 36,122.00
6 35,000.00
7 35,433.00
8 36,154.00
9 34,979.00
10
11 35,112.00
12 34,557.00
33,591.00
Year 1 33,725.00
Total Month 1 – Month 12
Year 2 420,000.00
Total Month 1 – Month 12
Year 3 441,000.00
Total Month 1 – Month 12
476,280.00

25

ENT300 BP OUTLINE
b. Market strategy (marketing mix) (Arial 12, BOLD)

i. Product
• Our main product which is Cheesy Bread
Lasagna is fully hand-made which are made by
our very own recipe. We will give the best
quality for our customers.

ii. Price
• We sell Cheesy Bread Lasgna at a very
affordable price. The price for one unit of
Cheesy Bread Lasagna is RM 7.00.

iii. Place
• Afrina’s Bakery is located at a very strategic
area where everyone can come and get our
product without any obstacles. The signboard
in front of the bakery is enough for the
customers to barge in into our shop.

iv. Promotion (promotion mix)
• Every month, Afrina’s Bakery will hold a
promotion. So, every customers can get the
delicious lasagna at RM 7.00 for 2 units of our
goods.
26

ENT300 BP OUTLINE

c. Marketing Budget (Arial 12, BOLD)
Table 6.8 Marketing Budget

7 Operational Plan (Arial 12, BOLD)
7.1 Introduction (Operational Objectives)

Operational plan is important to match workflow from the input to
output of a product / service. It is also to provide organization
personnel with a clear picture of their responsibility along with the
goals and objectives that the organization wants to achieve.

27

ENT300 BP OUTLINE

7.2 Process Planning for Manufacturing
7.2.1 Process flow chart
Minced Meat

28

ENT300 BP OUTLINE

Lasagna Bread

29

ENT300 BP OUTLINE

7.3 Operations Layout
7.3.1 Layout based on the product / marketing.

7.4 Production Planning
7.4.1 Sales forecast per month
Output per month
Average sales forecast per month = RM 6,533.00
The sales price = RM 7.00
Number of output per month = Average sales forecast/Sale price per unit
= RM 14,757.00 / RM 7.00
= 2,108 / month

30

ENT300 BP OUTLINE
7.4.2 Number of output per day

If the number of working days per month is 24 days (6 days/week)
= No. of output per month / no. working days per month
= 2,108 / 24
= 87 / day

7.5 Material Planning

7.5.1 Material Requirement Planning

7.5.1.1 Raw Material Required per Month (Bill of Material)

No Material Quantity Safety Total Price/Unit Total

(kg) Stock Material (RM) Price

(kg) Requirement (RM)

(kg)

1 Bread 150 7.5 157.5 2.30 362.25

2 Eggs 30 1.5 31.5 12.00 378.00

3 Fresh 100 5 105 5.00 525.00

Milk

4 Cheddar 75 3.75 78.75 5.00 393.75

cheese

5 Mozarella 75 3.75 78.75 5.50 433.13

cheese

6 Tomato 100 5 105 4.00 420.00

paste

7 Garlic 8 0.4 8.4 1.00 8.4

8 Onion 5 0.25 5.25 1.00 5.25

9 Salt 35 1.75 36.75 1.00 36.75

10 Sugar 30 1.5 31.5 1.00 31.5

11 Minced 120 6 126 9.00 1,134.00

meat

12 Celery 5 0.25 5.25 0.70 3.68

13 Black 5 0.25 5.25 1.00 5.25

pepper

TOTAL 3,736.96

31

ENT300 BP OUTLINE

7.5.2 List of machine & equipment

Item Quantity Price/unit Total Cost
(RM) Monthly
Oven 4 (RM)
Mixer 2 350
Baking pan 10 150 1,400
Refrigerator 1 12 300
Freezer 1 780 120
Stove 2 700 780
TOTAL 100 700
200
3,500

7.6 Overhead requirement
7.6.1 Operations Overhead (indirect labour/indirect
material/insurance/maintenance and utilities)

32

ENT300 BP OUTLINE
7.7 Business and operation hours

Business hour = 8 hours per day (10.00 a.m until 6.00 p.m)
Operating hour = 8 hours per day (10.00 a.m until 6.00 p.m)
Working days = 6 days per week ( Monday – Saturday)

7.8 License, permits and regulations required
Business Registration
• Every business company in Malaysia must registered with Companies
Commission of Malaysia (CCM) to acknowledge their existence. It also will
make the people / customers to put their trust within the business since it
has been legally registered.

Business License
• Every business must have business licenses before starting it according to
the rules and regulations. The agencies for business licenses are Local
Authority from their current location. The regulation and rules are different
based on where the business is located.

HALAL Certification
• HALAL Certification is the most important for business specifically to the
Muslims. HALAL Certification is a standard that is given to entrepreneurs
who handle business that involves food & drinks, cosmetic and many more.
The entrepreneur can get this certification from Jakim Kemajuan Islam
Malaysia (JAKIM) and many more.

33

ENT300 BP OUTLINE
Food Premise Registration

• Food premise must be registered to Food Premise Registration with Ministry
of Health Malaysia. For this registration, there is no fees charged.

Signboard License
• All signboard for every business must be registered to Local Authority before
the business started. The fees is according to the local authorities.

BeSS (“Bersih, Selamat dan Sihat”) Recognition
• BeSS recognition is a recognition given to food entrepreneurs to promote
their food premises are safe and provides healthy food. The registration
must be done with Ministry of Health Malaysia.

7.9 Operations Budget

34

ENT300 BP OUTLINE

8. Administration Plan

8.1 Introduction (Administration Objectives)
The objective of administration plan is providing information and instructions
regarding covering logistic and administrative support of the operation.

8.2 Manpower Planning (Arial 12, BOLD)
Table 8.2 List of Personnel (GM + Head and workers of each Department)

Position No of Personnel
General Manager 1

Adminitration Manager 1
Marketing Manager 1
Operation Manager 1
Finance Manager 1

35

ENT300 BP OUTLINE
8.3 Schedule of Task and Responsibilities (Arial 12, BOLD)

Table 8.3 Task and Responsibilities (GM + Head and workers of each Department)

Position Task and Responsibilities
General Manager
Administration • Overseeing daily business operations.
Manager • Developing and implementing.
• Analyzing accounting and financial data.
Marketing Manager
Operation Manager • Maintain administrative staff by recruiting and
training employees.
Finance Manager
• Manages the maintenance and repair of
machinery, equipment as well as electrical and
mechanical errors.

• Ensure a well-maintaned facility.

• Creating and handling promotions.
• Evaluating and maintaining marketing strategy.
• Identifying new customers.

• Provide inspired leadership for the
organization.

• Oversee budgeting, reporting, planning and
auditing.

• Make important policy, planning and strategy
decisions.

• Preparing business activity reports, financial
statements and forecasts.

• Make sure financial requirements are met.
• Analyzing market trend in order to help

expanding the business.

36

ENT300 BP OUTLINE

8.4 Schedule of Remuneration (Arial 12, BOLD)

Table 8.4 Schedule of Remuneration

Position Quantity Monthly EPF SOCSO Total
Salary (RM) (RM) (A)+(B)+(C)
(RM) (13 %)
(B) (1.75 %)
(A) (C)
520.00
General 1 4,000.00 70.00 4,590.00
Manager

Administration 1 3,500.00 455.00 61.25 4,016.25
Manager

Marketing 1 2,500.00 325.00 43.75 2,868.75
Manager

Operation 1 2,000.00 260.00 35.00 2,295.00
Manager

Finance 1 2,000.00 260.00 35.00 2,295.00
Manager

37

8.5 Office Furniture, Fitting and Office Supplies (Arial 12, BOLD) ENT300 BP OUTLINE

Table 8.5.1 List of Office Furnitures and Fittings Total
(RM)
Type Quantity Price/Unit
(RM)

Table 7 95.00 665.00

Chair 14 45.00 630.00

Cash Machine 1 350.00 350.00

Racks 2 100.00 200.00

Sink 2 70.00 140.00

TOTAL 1,985.00

Table 8.5.2 List of Office Supplies

Type Quantity Price/Unit Total
(RM) (RM)
Computer 2
Desk 5 2,000.00 4,000.00
Swivel chair 5
Calculator 5 55.00 275.00
TOTAL
35.00 175.00

35.00 175.00

4,625.00
38

ENT300 BP OUTLINE

8.6 Administration Budget (Arial 12, BOLD)
Table 8.6 Administration Budget

39

ENT300 BP OUTLINE
9 Financial Plan (Arial 12, BOLD)

9.1 Introduction (Financial Objectives)
Financial objective are target of business organization that can be
expressed in monetary terms. It implies goals that the organization try
to achieve.

9.2 Capital Expenditure Projections (CAPEX)

40

ENT300 BP OUTLINE
9.3 Pre-Operating & Working Capital Projections (WCAPITAL)

9.4 Sales & Purchase Projections (Sales & Purchases)

41

ENT300 BP OUTLINE

9.5 Project Implementation Cost

9.6 Sources of Project Financing

42

ENT300 BP OUTLINE

9.7 Proforma Cashfow Statement

43

ENT300 BP OUTLINE

9.8 Proforma Income Statement

44

ENT300 BP OUTLINE

CONCLUSION

I am so thankful that I get to finish this business plan. I gain so many knowledge
since I started this business. I really hope that my business will be working
smoothly and successfully in the future. We really do hope that Afrina’s Bakery
will be known by everyone. So, maybe I get to open up new branches all over
Malaysia. I also hope that this business will give me so many beneficial and
good things such as profit and happiness from our customers.
We would really love to see the smiling faces of our customers when they
stepped out of our cozy and comfy bakery. We will try to produce more products
in the future and try to give the best quality with reasonable and affordable price
for our goods. We would try to serve our customers with top services so that
they do not run to the other shop or bakery.
Our commitment and responsibility were given. We really do hope for the best
for our bakery. Thank you.

45

ENT300 BP OUTLINE

APPENDICES

46