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GOLDEN BAKERY Golden Bakery is a company that produces a high quality cakes and breads.

Our company is actually produces many type of cake and bread for sell. We also take an ordered from the customers that want our cakes and breads for any ceremonies, parties or gatherings. With our R & D department and our employees skills, we also develop and produce a new and special type of cakes and breads to make our company different than other company that also in the same market. VISION To became a prominent bakery shop in Malaysia. MISSIONS
a) To enhance the large market share in Kuala Lumpur.

b) To develop a new recipes of cakes and breads. VALUES Produce a high quality type of cake and bread from around the world and create a new recipe of cake and bread. Golden Bakery is dedicated to 100% total customer satisfaction by putting the right people FIRST. FAMILY INTEGRITY RESPECT SAFETY : Respect for personal and family balance. : We do what we say. : Treat others as you want to be treated. : Halal product, People safety, food safety and environmental safety. : Working together to succeed.

TEAMWORK LOCATION

Bangsar, Kuala Lumpur. INFORMATION OF SHAREHOLDERS CEO Name : Fakhran bin Mohamad IC No : 881208-03-5759 Date of Birth : 08 December 1988 Age : 20 Gender : Male Address : Lot 1022, Jalan Seri Kota, Kampung Pasir Kota, 15100, Kota Bharu, Kelantan. Telephone No. : +60179321282 Status : Single Academic achievement : Master of Management Bachelor of Accountancy Course had been attended : Speaking English with Confidence Management Course Entrepreneurship seminar Skills: Management skill Communication skill Computer skill Experience: Adventurous experience : take part in National Service Working experience: Supervisor Assistant of Accountant Existing job: Accountant at painting firm Others business had been involved : Selling books and newspaper Selling breads and cakes
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MANAGER OF HUMAN RESOURCE DEPARTMENT Name : Moon Mee Lee IC No : 881207086968 Date of Birth : 07 December 1988 Age : 20 Gender : Female Address : 37, Jalan Tawas Baru 19, Taman Ehsan, 30010 Ipoh, Perak. Telephone no : +60125238054 Status : Single Academic achievement : Master of Human Resource Management Bachelor of Accountancy Course had been attended : Speaking English with Confidence Entrepreneurship seminar Baking course Skills : Sewing skill Baking skill Talent in computer Experience : Adventurous experience : take part in National Service Working experience : Hypermarket supervisor Assistant of Accountant Existing job : Accountant at lawyer firm Others business had been involved: Selling ice cream Selling breads and cakes

MANAGER OF FINANCING DEPARTMENT Name : Teh Li Xin IC No : 880701-06-5180 Date of Birth : 01 July 1988 Age : 20 Gender : Female Address : No. 33, Lorong Seri Setali 115, Jalan Air Putih, 25350 Kuantan, Pahang. Telephone no : +60199508688 Status : Single Academic achievement : Master of Human Resource Management Bachelor of Accountancy Course had been attended : Speaking English with Confidence Entrepreneurship seminar Baking course Skills : Baking skill Talent in computer Experience : Adventurous experience : take part in National Service Working experience : Superrmarket supervisor Assistant of Accountant Existing job : Accountant at small firm Others business had been involved : Part time tutor

MANAGER OF PRODUCTION DEPARTMENT Name : Abdul Hadi bin Abd. Hamid IC No : 881030-08-6689 Date of Birth : 30 October 1988 Age : 20 Gender : Male Address : No. 141 Taman Bistari Kampung Sungai Wangi 32400 Ayer Tawar , Perak. Telephone No. : +60135917644 Status : Single Academic achievement : Master of Management (Marketing) Bachelor of Accountancy Course had been attended : Speaking English with Confidence Management Course Entrepreneurship Seminar Skills : Management skill Business Communication skill Computer skill Microsoft (word, excel, access, PowerPoint) Experience: Adventurous experience : take part in National Service Working experience : Marketing Manager Assistant of Accountant Existing job : Accountant at painting firm Others business had been involved : Selling books and newspaper Selling breads and cakes

MANAGER OF MARKETING DEPARTMENT Name : Hadi Elmy Bin Hasnor IC No : 880309-08-5259 Date of Birth : 09 March 1988 Age : 20 Gender : Male Address : No 450 Jalan Perak, Felda Trolak Selatan, 35600 Sungkai, Perak. Telephone No. : +60132007420 Status : Single available Academic achievement : Master of Management (Marketing) Bachelor of Accountancy Course had been attended : Speaking English with Confidence Management Course Entrepreneurship Seminar Skills : Management skill Business Communication skill Computer skill Microsoft (word, excel, access, PowerPoint) Experience : Adventurous experience Working experience : take part in National Service : Marketing Manager Assistant of Accountant Existing job : Accountant at painting firm Others business had been involved : Selling books and newspaper Selling breads and cakes

ENVIROMENTAL ANALYSIS In this segment, we have considered about SWOT analysis that are strength, weaknesses, opportunities and treats. STRENGHT Golden Bakery is the first company that creates the new recipe of cake and bread. We will make a lot of research for our cake and breads recipe to make a new type of cakes and breads. With the ability of our employees and our R & D departments, we will find the recipes from all around the world and use them to create a new recipe. We also try to produce much type of cake and bread that a suitable for those who have Diabetes with the less sugar cake and bread. Golden Baker y also has an ability to fulfill the large number of ordered. With the ability of the new machines that we have, we can produce more cakes and breads in less time. With it, we can take more ordered in one time so it will satisfy our customers needs. We will always try to make our customers more comfortable with the services that we have provided. WEAKNESSES Golden Bakery is a new company compared to other companies such as Secret Recipe and other else. We have to compete with them that have been in the market for a long time. They have been strong in this market and have their own customers. There are also have open a lot of branch in a lot of places. But, with our whole companys ability, we believe that we can compete with them in this market. With our special recipe, our machinerys ability and our employees skill, we will do our best to enhance the large market share. OPPORTUNITIES Actually, we have made a research to find the chances or opportunities. Firstly, we have found that the people in our country are busier nowadays. So, they want to make their live more simple. One of their ways is buy something that easy for them to eat and it is good for their healthy. So, one of their best choices is buy and eat a cake or a bread. Secondly, we have found that nowadays, our people are prefer cake for any party, ceremony or gathering such as birthday party, Hari Raya and Wedding Ceremony. When there is a party, ceremony or gathering, the bakery shop will get a lot of ordered for their cakes and breads. Thirdly, we are also had found that there are a lot of people especially in our country are suffer with Diabetes. So, we try to made recipes that are available and good for them.

ENVIRONMENTAL ANALYSIS THREATS Every company will have a problems included us. But the important thing is how they manage their problems. The first problem that may get is to get a customer because we are a new company. It is a big job for us to introduce our company to the peoples. To make sure that we can compete with the others big company in this market, we have planning a lot of thing to promote our company. We also have a long term strategy to compete with them. Secondly, we also may get a problem to fulfill the ordered for a specific time. Considered of that, we have made a decision that we will buy the latest machinery that is more capability to produce a large number of cake and bread in the same time. We also have additional machinery to make sure our process will not stop if there is a problem with the other machinery. Thirdly, we also may meet a problem about our employees that responsibility in produce the cakes and breads. Actually, they are very important to our company because we also develop a new recipe of cakes and breads. So, their skills are very important to make sure our companys mission can be reached. Considered of that, we have planned that they will be sending for a course and seminar to improve their skills.

Production Department: Mission: 1. To produce better bread and create new recipe that can satisfy our customer satisfaction. 2. To ensure all Malaysian can eat our product Our production department missions are wanted to produce better bread and cake and also create new recipe that can satisfy customer satisfaction and to ensure all Malaysians can eat our product. From this mission we also do the research and development to achieve our department mission. To obtain the second mission to ensure all Malaysian can eat our product. That why our golden bakery are doing research all Malaysian food taste to create new recipe and also satisfy their satisfaction. To achieve this mission, we also must add our outlet and also can be as wholesaler. For more information our company is getting advice from ministry of health in the legal section (23/a) food health and Halal logo from Jabatan Kemajuan Islam Malaysia (JAKIM) Our department objective is: I) To make new product (bread and cake) II) To make sure we use the entire source that has been given. III) To ensure all our special recipe are secure by thief IV) To produce high quality of product and followed the ethics Production department are department that do the entire thing about the product. This department was responsible in making product from it was nothing until the product have it own value. We have made several types of cake and bread. For examples is Tiramisu cake, Brioche, Shanghai Mooncake, London Almond Cookies and many more and behalf of bread such as pudding banana bread and chocolate pudding bread. In production, we have the process to create the product. For our company, we initially begin with find the source from supplier. We combine all suppliers that we have before we make decision to choose which supplier can give us benefit. We have made several criteria to choose our supplier. The criteria that we take are about the cost, service the supplier can give and distance the supplier factory from our company. To produce our product we use machine and workers to do all the work. We also have arranged all the machine and workers for efficiency work. We also can save time and source with arrange of all the machine and workers. We use the machine can baked the bread or oven. We use four

machines in our department. Besides that, we also have seven workers to control machines and do all work in the kitchen. We also have divided our workers time to work and time to rest. In our department also have to make space for keep our source inventories, half product inventories and finish product inventories. For source inventories such as sugar, flour, butter and many more we must store all the inventories to make sure we did not cut with source. All the inventories we have keep it in our store. For the half product inventories we have kept it in the refrigerator and all the finish products we do the packaging and sell to customer. After we have done produce the product, our department take the product and show the product to the customer. Production planning In production planning, our department plan activities for our department to do to achieve department goals. The activities that we have done in our department are arranged workers work, make a target product want to produce in a day and do the quality control to control the standard of product. We also do research in new recipe. We want to create new recipe that can eat by all Malaysian. i) Equipment plan

Our department have plan about the coordinate all the equipment that we have. All the equipment we have arranges in the good condition and easy to workers use it. Besides that, we also made sure the place is in the safety. We have provided fire extinguisher for the safety. Kitchen is located at the back of our shop. We have planned all equipment in good place. In kitchen we have store that are to use to keep all the inventories. We also have machines that were located in right place. The location make easy to workers to do their work.

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Figure 1: shop plan

ii)

Planning of the work to do

Production department also have set the flow to make our product. All the worker must follow all the rules that we have make to them. From the flow and rules that we have made, it can save source and make sure all workers follow the rules. Because of our department do not have many workers, we do not have a specific product line. All workers do their work with the command from chief chef. iii) Create new product

To create new product, our department do the research to make new product. Our research has been done by do a survey, questionnaire and study the culture about every state in Malaysia. The new product also can make our customer satisfy with our product. In Malaysia, we do the research in every state, we also research about the need from all demography such as children more wanted in what types of cake or bread. For example, in Kelantan many people there or their resident more concern in sweetest food. From that statement, one day if we have opened our outlet in Kelantan, we can more concern in sweetest food. From the several taste of food, we also can attract tourist to know our food.

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Production organizing In production organizing, it was a process to determine a work that a person must do and how that person does the work. In organizing, we also must make sure all the command are reliable and come from right person. If there have many commands, we also must know who person is our reference to know what the more right command is. In production department, organizing is follow by the human resources management department. Human resources management department have make the organization chart. As we can see from the chart, under production department, under manager we have one chef, and then have two chef assistant. Under two chef assistances, we also have four workers to help chef and chef assistance. Chain of command is the command continuous line of authority that extends from upper organizational levels to the lowest levels and clarifies who report to whom. For this meaning, the workers must always accept their own manager command. Organizing also makes communication among manager and workers become more efficiency. Such as, workers know to who they can report about their performance. This also can make the relation between manager and workers more close. For the production in organizing, we can see more detailed in human resource management. Production leading Leading is the ability to pursue workers to achieve the organizational goals. With the production leading, our department can make the entire workers can join each other. With the leading also, our company can produce high class product. All workers have the effort to do a good job. In production department, we do the leading to make sure all workers performance are both efficiency and effectiveness. To ensure the workers do the work efficiency, we do the leading by give them a reward every last of month. We can make a judgment to every worker in their work. In leading, our department also must ensure all the workers get their job satisfaction. For this job satisfaction, that why we give reward to the excellent workers. We do this reward because of workers want their general attitude toward their job. Leading also, the manager can give motivation to their worker. Motivation is a process that account for an individuals willingness to exert high levels of effort to reach organizational goals, conditioned by the efforts ability to satisfy some individual need. With the motivation, someone or workers do their work are to satisfy their own needs besides reach the organizational goals. For examples, we have many motivation theories. All the theories are about workers self. They have their own needs. Besides to achieve the organizational goals, they also want to satisfy their
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own needs. For examples, we look in Maslows Hierarchy of Needs Theory, this theory show us about all the needs every people have such as physiological needs, safety needs, social needs, esteem needs and self actualization needs. All the needs above is important to increase motivation to all people and especially workers. We also have made a payroll schedule for salaries to workers. We must follow the schedule to make workers always satisfy with our company. We do the leading is to pursue the entire workers do their work to achieve the organizational goals.

Production controlling Controlling is the process of monitoring activities to ensure that they are being accomplished as a planned and of correcting any significant deviations. Controlling is an important part because it was a final link to the manager to know whether they have done the goals of the organization or not. In controlling, we do the check on what have done from the initially until the end of the producing the product. We also combine the actual product and the standard product. If there have any mistaken, we can take the initiative to correct it. For the controlling, we have constituted a quality control to control product, source and cleanliness. Our quality control also as a production manager in our company. In every mistaken, we can make adjustment. So that we can save our time.

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MARKETING DEPARTMENT MISSION: To be the number one produce bread and cake area Bangsar. To enhance the 30% market share within two years enter. To help increase sale at the lower cost.

MARKETING STRATEGY / PLANNING Marketing strategy is a process that can allow an organization to concentrate its limited resources on the greatest opportunities to increase sales and achieve a sustainable competitive advantage. Golden bakery marketing strategy is aimed at satisfying consumers in the selected market through a careful balance of the marketing mix. Each of marketing mix represents a subset of the overall marketing strategy For our company golden bakery, we had planning to use several strategy to market our product. For instinct, marketing mix. Marketing mix refer to the set of controllable tactical

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marketing tool such as product, price, place and promotion that the firm blends to produce the response it wants in the target market. PRODUCT STRATEGY Product Line Pricing Golden Bakery also uses product line pricing. It is refer to the setting the price steps between various products in a product line based on cost differences between the product, customer evaluations of different features and competitors price. Based on Golden Bakery we use this strategy when we had same product, such as like pudding bread there are three kind of pudding bread Chocolate, Banana, Tiramisu. PRICING STRATEGY Market penetration pricing Golden bakery is using market penetration pricing. This is because to get attraction on sale of customer behalf because market penetration pricing allow company to they set a low initial price in order to penetrate the market quickly and deeply-to attract a large market number of buyers quickly and win a large market share. The high sales volume results in falling costs, allowing the company to cut its price even further. But, we also have several conditions must be met for this low price strategy to work. Firstly the market must be highly price sensitive so that a low price produces more market growth. Second, production and distribution costs must fall as sales volume increases. Finally, the low price must help keep out competition, and the penetration price must maintain its lower price position. Otherwise the price advantage may be only temporary. Price Adjustment Strategy Like all company Golden Bakery also not exception from face adjustment their basic price to account for various customer differences and changing situations. Golden Bakery is use the discount and allowance as a pricing adjustment strategy. It is because discount a straight reduction in price on purchases during a stated period of time. For instinct, Golden Bakery gives the 10% discount price every weekend for the 20 first customers that come. Otherwise, Golden Bakery uses the allowance price adjustment strategy promotional money paid by manufacturers to retailers in return for an agreement to feature the manufactures products in some way. PLACE STRATEGY The environment of Golden Bakery is strategic place. We are choosing place at Bangsar as our target place, and as a starting of our new business. We are choosing Bangsar area it is because there are many facilities that customer will get to our shop such as our Golden Bakery
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are close to bus stop, police station and LRT train. Furthermore on our behalf we can get easily supplier of our raw material. Distribution channels
Golden Bakery Wholesaler Customer

Golden Bakery is use the principal of distribution channels. Golden Bakery as a main producer. Our new product will be distributed at he wholesalers and the final at the end consumer.

PROMOTION STRATEGY Promotion Mix Golden Bakery is use promotion mix as a promotion strategy. Promotion mix are consists of the blend of advertising, sales promotion, public relations, personal selling and in direct marketing tools that the company use to persuasively communicate customer value and build customer relationships. Although it is consist of five way, golden bakery are not going to do all method. Golden Bakery just uses sales promotion. Sales Promotion Each category involves specific promotional tools used to communicate with consumers. For example, sales promotion includes discount, coupons, displays and demonstrations. For example, Golden Bakery gives discount 10% every weekend for 20 first customers. The main aim Golden Bakery sales promotion actually for achieves the mission that had been as a guard line.
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Online promotional strategy Golden Bakery also had open our website: admin@goldenbakery.com.my TARGET MARKET Golden Bakery is not target to certain people to buy our product. But we prefer to sale our product trough all the customer that would like to buy. Our target markets are to all people that difference kind of customer but with the same basic that wants our product. Our marketing is used market segmentation to segment our consumer markets which are demographic and psychographic segmentation. Demographic segmentation These data provide us about age gender income education occupation and race which are related to the need, want and usage rate of consumer. This data are use to predict sale and profit because there are many families that are staying at Bangsar area. As we analyses most families are in average 6 to 7 people that stay in one house. Parent at Bangsar area are spending about 40% of their income for their little child in foods. This information are telling that there is a huge market opportunities for children educational product. Psychological segmentation Psychological segmentation is referring to the dividing market into difference group based on social class, lifestyle or personalities characteristic. Golden Bakery is using this method to interact with people that are among upper middle class, middle class and also lower class. Marketing Strategy Performance Assessments Performance Assessments Create Focus Marketing strategy and execution have a significant impact on sales revenues. Optimal sales results begin with performance assessments that identify gaps, and their causes, which would prevent our organization from achieving its highest goals. Companies that are looking to improve performance, need to continuously examine how sales and marketing are interfacing. Prime Resource Group's extensive combination of proven instruments and thorough diagnostic methods provide comprehensive performance assessments of your marketing strategies. Strategy performances focus to: market share, Target market, Segmentation, Competitive, product and pricing Market share Beyond Performance Assessments to Marketing Strategy Implementation

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By assessing the areas of performance in relation to the company's marketing strategy and performance metrics, it becomes clear which marketing activities require improvement. Prime Resource Group will work with you to optimize and execute your go-to-market strategy. Market analysis Golden Bakery is doing Market analysis is to determine the attractiveness of a market and to understand our evolving opportunities and threats as they related to the strange and weaknesses of our company. Market Analysis Name of Competitor Secret Recipe Rose Segar Gardenia Hi-Five Golden Bakery Share Market 25% 20% 25% 20% 10% Location Bukit Bintang Klang Ampang Bangi Bangsar

The table show market analysis that have been doing by our company to predict our new comer market share by producing bread and cake as our product. There are difference location of our competitor that had be classifies as our competitor.

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Pie chart shown that after entering the market our Golden Bakery will have 10% market share based on the result that we predict. This is because locations around Bangsar are not being involved by our competitor yet. As we sure, area Bangsar would be our company benefits into this business. From analysis our competitor are Secret Recipe at Bukit Bintang, Rose Segar at Klang, Gardenia at Ampang, and Hi-five at Bangi. Marketing Research Marketing research is done to define our industry - scope and nature of the industry. One common and useful technique is constructing a competitor array. There is several steps include: First, we determine who our competitors are and help our company to determine who our customers are and what benefits they expect from us Golden Bakery. Second the more important about marketing research is to determine what the key success factors are in our industry by making a research through our competitors. The research that have done and had been given rank the key success factors by giving each one a weighting - The sum of all the weightings must add up to one. We also make level of rate for each competitor on each of the key success factors. The sum columns for a weighted assessment of the overall strength of each competitor relative to each other equal to 1.0.

This can best be displayed on a two dimensional matrix - competitors along the top and key success factors down the side. An example of a competitor array follows: Key Industry Success Secret Factors Recipe 1 - Extensive distribution 2 - Customer focus 3 - Economies of scale 0.1 0.3 0.2 Rose Segar 0.3 0.25 0.2 Gardenia Hi-five Total

0.3 0.25 0.3

0.3 0.2 0.3

1.0 1.0 1.0

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4 - Product innovation Totals

0.4 1.0

0.2 1.0

0.2 1.0

0.2 1.0

1.0 1.0

In this dimensional matrix it is shown the relationship between competitors and their key industry success factor such as extensive distribution, customer focus, economies of scale and product innovation. Here we can see from the analysis that secret recipe have less extensive distribution but the high in product innovation compare with the other competitors. Otherwise, Rose Segar, Gardenia and Hi-five are remaining same at the level 0.3 for the key industry success factor. This analysis provides both an offensive and defensive strategic context through which to identify opportunities and threats. Competitor profiling coalesces all of the relevant sources of competitor analysis into one framework in the support of efficient and effective strategy marketing. Given that competitor analysis is an essential component of corporate strategy. Theses type of analysis systematically enough.

HUMAN RESOURCE (HR) DEPARTMENT Mission: a) To increase workers motivation. b) To reduce loafing on the job. c) To enhance the retention of quality employees while encourage low performers to leave. HUMAN RESOURCE MANAGEMENT (HRM) What Is HRM? Human Resource Management is based on ideas and techniques developed to enhance worker motivation, productivity and performance. The HRM model emphasizes:

the need to search for new ways of working the central role of managers in promoting change
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the treatment of workers as individuals rather than part of a collective workforce

HR PLANNING Is the process by which managers ensure that a corporate has the right number and kinds of people in the right places, and at the right times, who are capable of effectively and efficiently performing assigned tasks. Through planning, organizations can avoid sudden talent shortages and surpluses. HR planning can be condensed into a) Assessing current human resources need Manager begins HR planning by reviewing the organizations current human resource need. How many workers need to be hired? and What kinds of employees are needed in the bakery? are the main questions need to be solved in HR department instantly. The positions available are sales assistants, chef for bread, chef for cake, kitchen assistants, and cashier. The position in need is focus on first line employees. Below is the list of employees needed: Type of Employees Number of Employees Needed Sales assistant Chef i) Bread ii) Cake Kitchen assistant Cashier Total 2 1 1 2 1 7 Number of Employees to be Hired 1 1 2 None * 4

*We do not need to hire a cashier, as financial manager will hold the position. The number of worker wanted does not equal with the number of employees hired due to each bakery partners will have to contribute to bakery operation by holding a particular position in the bakery. b) Forecasting Future Human Resource Needs Since our bakery is a new start up company, so we are facing budget constraint. However, in the future, we are able to employ more employees in our bakery. Demand for employees is a result of demand for the organizations products or services. We are forecasting that in the two years later, our bakery will need to increase the amount of workers. Those are a full-time cashier, a part-time sales assistant and baking apprentice or trainee. Our bakery will also recruit two chefs, one is for making breads, and another is to baking cakes.

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With more work forces, definitely our bakery is able to cope with peak season by receiving more order especially during Mothers Day, Fathers Day, Teachers Day, Valentine Day, Christmas Day etc. c) Identify the recruitment method. After determining the current and future human resources need, now HR department has to make decision on the recruitment method. There are several types of recruitment methods include advertisement, e-recruiting, employee referrals and college recruiting. We have to consider the advantages and disadvantages for each before select the best method. Nowadays, e-recruiting has become a popular choice for organization to announce the vacancy on the Internet. Although e-recruiting allows organizations to identify applicants cheaply as can reach large numbers of people once the vacancy is published and quickly as can get immediate feedback, many unqualified candidates will be generated. HR department will waste time to analyze all applicants even majority are not meet the requirement. Another source to get workers is through college recruiting. Our bakery is easily to get professional employees via baking college. The only disadvantage is the candidates are those fresh graduates who do not have working experience. After we have made the comparison on each method, we decide to choose advertising method. Advertisement on the employment as illustrated in figure a can be published in major newspapers such as Sin Chew Daily, The Star and Utusan Melayu. We choose to advertise on newspaper as the cost is lower and the coverage is big enough to inform to all lifestyle.

Figure a: Employment advertisement.

-CAKES AND BREADS PROVIDERCHEF - Aged below 40. - Min 5 years and above related working experience. - Able to bake different cakes and breads.

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KITCHEN ASSISTANTS (Full-time) - Aged below 40. - 2 people wanted. - Female/male - With or without experience, training will be provided. SALES ASSISTANT (Full-time) - Aged between 18-30. - Can communicate in Mandarin, Bahasa Melayu, and English. - Female. - Preferably with experience in sales and customer service oriented. - Basic + Allowances + Commission If interested, please write to @ Walk-in interview by 30 May 2008 Human Resource Manager GOLDEN BAKERY 37, Jalan Tawas Baru 19, Taman Ehsan, 50603 Bangsar, Malaysia. (+6) 03 66697778 admin@goldenbakery.com

d) Selection Once the recruiting effort has been developed a pool of candidates, the following step in the HRM process is to determine who is best qualified for the job. During the selection stage, we have to screen the job applicants to ensure that the most appropriate candidates are hired. Errors in hiring can have far-reaching implications. There are many types of selection devices. The best known include application forms, interviews, and performance-simulation tests. All of our employees will need to go through filling up application form and interview session. To find out whether an applicant for a chef position is skilled enough to produce good cakes or breads, those who come for interview will need to go through performance-simulation test. There are two major types are work sampling and assessment centers. We use work sampling, as this type of test is appropriate for jobs where work is routine and standardized. The applicants are given a miniature model of a job and they are required to demonstrate the necessary skills and abilities to solve the task.

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The time needed to perform each of the recruitment activities is demonstrated in Gantt chart in figure b. ACTIVITY A B C D E F Identify number of workers Identify recruitment method Recruitment: interview Employees selection Briefing+ Training Bakery openning W1 W2 W3 W4 W5 W6 W7 W8

Figure b:

THE RECRUITMENT PROCESS


Activity

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F E D C B A W1 W2 W3 W4 W5 W6 W7 W8 Time

e) Compensation and Benefit Plan Employees expect to receive appropriate compensation from their employer. Developing an effective and appropriate compensation system is an important part of HRM. It is owing to the fact that a reasonable compensation can help attract and retain competent and talented individuals who help the organization accomplish its mission and goals. Managers must develop a compensation system that reflects the changing nature of work and workplace in order to keep people motivated. So that, HR department has developed a compensation plan based on the worker status whether is full-time, part-time, or contractual. Type of Employees Worker Status Sales assistant Full-time Part-time Chef i) Bread Contractual ii) Cake Contractual Kitchen assistant Cashier Full-time Full-time Estimated Salary (RM) 700 per Month 3.30 per Hour 1500 per Month 1500 per Month 750 per Month 700 per Month

Worker's compensation is really a worker's right, rather than a benefit because that is federally required. Benefits are forms of value, other than payment, that are provided to the employee in return for their contribution to the organization, that is, for doing their job. Benefits are increasingly expensive for businesses to provide to employees, so the range and options of benefits are changing rapidly to include, for example, flexible benefit plans. Benefits can be in tangible or intangible form. Prominent examples of tangible benefits are insurance (medical, life,
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dental, disability), vacation pay, holiday pay, and maternity leave, food allowances, contribution to retirement (pension pay), profit sharing, stock options, and bonuses. (Some people would consider profit sharing, stock options and bonuses as forms of compensation.) Intangible benefits are less direct, for example, appreciation from a boss, likelihood for promotion, nice office, etc. Payroll Schedule from May 2008 to Jan 2009 Pay period start 21 April 08 21 May 08 21 June 08 21 July 08 Pay period end 20 May 08 20 June 08 20 July 08 20 August 08 Salary pay date 26 May 08 26 June 08 26 July 08 26 August 08 Pay period holidays Labour day 1May Wesak day 19May Yang Dipertuan Agong Birthday 7June

Israk and Mikraj day 30July 21 August 08 20 September 08 26 September 08 Independence day 31Aug Nurul Al-Quran day 17Sep 21 September 08 20 October 08 26 October 08 Hari Raya Puasa 1 to 2Oct 21 October 08 20 November 08 26 November 08 Deepavali day 27Oct 21 November 08 20 December 08 26 December 08 Hari Raya Haji 8Dec 21 December 08 20 January 09 26 January 08 Christmas day 25Dec Awal Muharram 29Dec New Year 1Jan Monthly salary is paid for a period of 21st for a particular month until 20th for next month. We use the auto bank in method with CIMB Bank. All the employees basic salary will be banked into their respective account by 26th each month. Employees are entitled to receive pay for public holidays. If the employees are required to work during a public holiday, they can enjoy double paid benefit. Our employees can also enjoy the overtime paid if they are requested to work for more than eight hours per day. Employees salaries are calculated from basic pay, overtime pay, holidays pay deduct the contribution to SOCSO, PERKESO and EPF.

HR ORGANIZING
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Golden Recipe has assembled a strong management team consists of five management executives plus four first-line workers. Fakhran bin Mohamad serves as Chief Executive Officer with more than five years of corporate experience in sales, marketing and management. Teh Li Xin will be responsible for all of the finance and accounting functions. She has seven years experience as an Arthur Andersen CPA. Her financial control skills will be invaluable in keeping Golden Recipe on track and profitable. Abdul Hadi bin Abd. Hamid holds a position of R&D and Production Manager. We combine the R&D and production under a same root as at the new start-up stage, we have to put much effort on invention and innovation of products. He has to make sure the quality of breads and cakes provided and meet the taste of customers. For the Human Resource department, Moon Mee Lee is the Manager. She has extensive management experience of organizations ranging from six to 45 workers included service staffs and kitchen staffs. Finally yet importantly, there is a position for Marketing Manager where Hadi Elmy bin Hasnor will be the person in-charge. Most important to Golden Bakery is the financial success that will be achieved through strict financial controls. Additionally, success will be ensured by offering a high-quality products and extremely friendly services.

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Besides managers, our bakery has hired four staffs to assist in bakery operation. As our bakery is a small organization, those bakery partners will have to contribute to bakery

operation. Each manager is allocated with more responsibilities besides their core task. However, Marketing Manager does not have subsidiary task. Since our organization is new start-up, we decide to put much emphasize on marketing our bakery to customers. a) Outline each responsibilities and tasks. We have clearly clarified the task has to be performed by each of the workers. Therefore cross-job incidents will not occur. Conflict can be reducing. Managers R&D and production manager Financial manager Human resource manager Position/ Task - Head of kitchen - Involve in innovation of new products and production - Cashier - Financial control and accounting preparation - Head of sales assistants - Involve in sales and customer services - Deal with customers and employees complaint - Deal with workers attitude and dress code - Involve in bakery promotion - Getting orders from customers exclude walk-in patrons

Marketing manager

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Position Sales assistant

Before business hour --Well-arrange all products -- Prepare daily balance -- Make sure the cash machine have enough change -- Bank in the surplus cash -- Prepare today Special -- Prepare ingredients

Tasks @ Responsibilities During business hour Before closing --Customers services --Sales promoting --Check stock -- Accept payment from and give receipt to customers. --Cleansing, sweep --Count stock -- Settle account, count daily revenue and record down -- Store cash revenue into strongbox -- Prepare the next day dough -- Clean the kitchen and all the utensils -- Check raw materials Stock

Cashier

Chef Kitchen assistant

-- Baking -- Baking -- Chef helper

b) Design out a flexible work time schedule. HR department has created working timetable accordance to labors laws. The working days have been fixed for six days a week. All workers are entitled for one-day rest. Every worker will need to work average eight hours per day. There are different shift for kitchen staffs and sales staffs. Kitchen staffs work time start from 8am until 6pm, two hours for lunchtime while sales staffs working time is from morning 9.30 to evening 6.30pm include one hour lunch hour. The meal time is starts from 12pm to 3pm. Employees are flexible to vary their own lunch hour within time limits as long as there must be at least one person on the duty in front the shop and in the kitchen. c) Design out rules and regulation policy. In an organization, there is a variety of workers behavior. Employer expects that employees be in well-behaved and performing good working attitude. To deal with different kinds of behavior, we have created a rules and regulation as a guideline to control them. Below is a set of rules and regulations:

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Rules and Regulations Policy All must: Working policies Provide quality products and services to customer. Achieve sales target. Fulfill daily tasks. Keep personal, shop and food cleanliness. Follow your shift. If you are not applicable, please discuss with HR manager. Discipline policies Be punctual. Be polite to customers. Adhere to dress code. Foster harmony relationship. Work in a harmony environment. Not commit fraud and theft.

Here, HR department has created a dress code outline: Kitchen staffs Dress code Tie-up your hairs. Wear cap. Wear white shirt, with apron. Keep short fingernail. Not allow to wear sandal @ slipper. Sales staffs Dress code Tie-up your hairs. Wear uniform with apron. Not allow to wear sandal @ slipper.

HR LEADING Motivating high levels of employee performance is an important organizational issue, and managers keep looking for a solution. Besides designing a motivation plan, we have to look through the theories of motivation. Almost every contemporary motivation theory recognizes that employees are not identical. Workers come into organizations with diverse needs, attitudes, personalities, skills, abilities and aptitudes. There also have different expectations of their boss and company. In motivating employees, HR department does not ignore money approach. Money is a major reason why most people work. Thus, the allocation of bonuses, holiday pay, allowances, medical pay and other pay incentives is important in determining employee motivation. However, we are not focus solely on money as a motivational tool. We implement a system merit-demerit. We have designed a motivation programme for two groups of employees: skilled and low-skilled employees.
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a) Training and Job Enrichment. Skilled employees tend to focus on their work and treat their job as their central life interest. They are happy to meet with challenging task. To retain their effort as well as loyalty to work in our organization, we have to keep them current in their expert. We provide them with training course as a way to regularly update their knowledge. Another approach is adopting job enrichment. Skilled employees like chefs are empowered by giving them more control power toward their task. They have more freedom and independence to make decision in which method to be used, what ingredients to be purchased and what should be produced. Job enrichment gives them more satisfaction toward work as employer in decision-making trusts them. b) Employee recognition programmer : Monthly award and written acknowledgement. In the contrary, low-skilled labors work to fulfill needs that are not met on the job. In other words, low-skilled workers are low-enthusiasm toward challenge in a workplace. Generally, motivating low-skilled employees is same with motivating minimum-wage employees. Offering them more pay is a good motivating method, but our company just cannot afford it. In motivating low-skilled workers, we can apply employee recognition programmed. Employees are supposed to be appreciated and praised for a job well done. Hence, we design a monthly award to those are eligible to be a good performer during a particular month. Besides giving out award, HR department will send a handwritten note or email message acknowledging something positive that the employee has done. We will practice publicly recognize accomplishments. They feel worthy to work hard for our bakery.
c) Pay-for-performance.

Besides the above methods, HR department plans to implement pay-for-performance. A sales target performance programmed is designed for all level of employees. The objective of the programmed is to boost up the sales. All of Golden Bakerys employees will work together to achieve the sales target, in order to get extra commission. If a particular month can achieve certain sales target, then everyone will be distributed with certain amount of commission. Finance Manager will determine the decision on how much commission should be paid. d) Arrange vacation and party celebration. To make workers feel satisfied with their employer is deemed as essential. Do not make your workers feel that you are not pay attention to their welfare. Therefore, as a boss, we should not be stingy. We should be generous enough to treat our employees. Hence, HR department suggests for arranging a year-end vacation for all the employees to foster employer-employee relationships. For celebration purposes, we can hold a party or have a dinner in restaurant to enhance group cohesiveness and motivation. e) Give out warning letter. For those who do not adhere to rules and regulations, warning letter will be given out. The example of warning letter is given in figure c.

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Figure c: Warning Letter Example

Human Resource Manager 37, Jalan Tawas Baru 19 Taman Ehsan, 50603, Bangsar, Malaysia. April 15, 2008 Zafirah Binti Muhammad Nur 25, Lorong Seri Gembira 38, Jalan Taman Indah, 50603 Bangsar, Malaysia. Dear Miss Zafirah, Zafirah Binti Muhammad Nur, as the receptionist of Golden Bakery, Bangsar is given this warning letter due to your irresponsible working attitude. The reason you are given warning is owing to the fact that you always absent during your duty. Therefore, when customers come to our bakery, there is no person on duty to give them immediate services. You suppose to inform your partner to take over your job if you are not available at that moment. However, you are just let your duty aside when you are absent during your duty time. Besides that, I have received some customers complaints about your impolite to the customers. You ought to understand that Golden Bakery is a products and services-oriented provider; we need to deliver high quality products and services to customers as stated in our mission. Your entire unfriendly attitude will reflect the bad image of our company. This is the second warning letter that you have received. You are given the last chance to rectify your irresponsible attitude. If you still have bad performance, I will take action against you. Thank you. Sincerely, (MOON MEE LEE) HUMAN RESOURCE MANAGER, Golden Bakery
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HR CONTROLLING There are five major controlling issues under HR department: cleanliness at working environment, workers quality, workers behaviour or attitude, employee theft and workplace privacy. a) Cleanliness We apply the feed forward control. Since our organization is a food provider, we ought to put much emphasize on personal hygiene, shop and food cleanliness. To make sure that our breads and cakes are safe to be eating, and receive no complaint from customers, then there is an appropriate dress code for employees to comply with. b) To maintain the workers quality. For this issue, we use concurrent control to rectify the problem as they happen. Workers supposed to go through particular skill training to increase their talent in particular aspects. Workers are the asset of a company. They ought to experience for continuous improvement in order to have a good performance on their job. They should be regularly exposed to a new knowledge in production. To make workers as valuable asset to company, they have to be frequently sent for baking course, handling machine course and others related training. c) To deal with working attitude. Concurrent control is applied to deal with working attitude. Generally, different people will have different kinds of attitudes toward work. Some will show their enthusiasm in working. However, there is minority employees will show lazy working attitude. This includes those are always be late to work, do not pay attention during their work, use working time to do personal activities, overuse lunch time and others. To deal with all this bad attitudes, we are implementing system merit-demerit. There will be a record for good job and bad performance on soft board. For good job, marks will be given. On the contrary, marks will be deducted for those who have done a bad job. Then everyone is put in rank. Employees will feel ashamed, if their ranking is low. Thus, they are motivated to have good performance in order to get the highest marks. d) To deal with employee theft. Feedback control is used to handle the employee theft. There is a common scene where employees usually commit fraud by misusing companys resources. They are unauthorized taking of company property for personal use. It can range from misuse telephone call, theft raw ingredients, steal stationery, embezzle printer ink and so on. The employee theft can be serious raise up company expenses, which makes company faces serious potential losses from employee theft. To solve this problem, the employees will be seriously warned. Once committed, the person is considered to be fired. e) Workplace privacy. Employees should have a right to privacy at their workplace. So, we are concerned with our work forces privacy. Our organization provides an air-conditional rest room for all the employees. During their mealtime, they can have a conducive place to rest. By providing workers with a nice working environment, this can reduce their complaint about tiredness. Each employee will have their own locker to store their expensive possession.

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FINANCIAL DEPARTMENT 1. PLANNING Planning is a process that involves defining the organizations goals, establishing an overall strategy for achieving these goals, and developing a comprehensive set of plans to integrate and coordinate organization work. In financial department, planning is very important as it can gives direction to the manager, reduces the impact of change, and minimizes waste of redundancy and thus help to achieve our entire organization or businesss goals. Besides that, by planning, we can ensure that our financial resources can be allocated and used wisely and efficiently. Systematic and well planning can also helps us to reduce the uncertainty and risks faced by the business and therefore make a higher profit and rate of return. 1.1 MISSION Mission is a statement of the purpose of an organization. The mission of financial department is to minimize the costs in our business in order to maximize the profit of the entire organization. 1.2 GOALS AND OBJECTIVES Goals and objectives are desired outcomes for individuals, groups, or entire organizations. The goals and objectives of our department are: i. ii. iii. iv. v. vi. Wider profit margins Bigger cash flows Stable financial position Higher returns on invested capital Capital resources can be efficiently used Assets (fixed and current) are well managed and efficiently used

1.3 SOURCES OF CAPITAL i. Capital from partners

Our organization is a general partnership. A general partnership is a form of legal organization in which two or more business owners share the management and risk of the business. In our business, there are 5 partners who have unlimited personal liability and share the ownership of the business.

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Below are the name of partners in our company and the amount of capital they contribute to the business: NAME Fakhran bin Mohamad Moon Mee Lee Teh Li Xin Abdul Hadi bin Abd. Hamid Hadi Elmy bin Hasnor POSITION CEO HR Manager Finance Manager R&D Manager Marketing Manager CAPITAL RM 45,000 RM 35,000 RM 35,000 RM 20,000 RM 15,000

ii.

Borrowings

In order to finance and make sure that the operation of our bakery runs smoothly, we have applied a bank loan which is payable within 10 years with interest rate 8% annually and the installment is paid semiannually. *200,000 = payment x present value annuity = payment x 11.11839 (i=4%, n=20) Payment = 200,000/11.11839 = RM 14,716.35

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a Year 1 Opening balance 200,000 193,283.65 2 186298.65 179034.25 3 171479.27 163622.09 4 155450.62 146952.29 5 138114.03 128922.24 6 119362.78 109420.94 7 99081.43 88328.34 8 77145.12 65514.57 9 53418.80 40839.20 10 27756.41 14150.32

d Installment payment (b-c) 6,716.35 6985.00 7264.4 7554.98 7857.18 8171.47 8498.33 8838.26 9197.79 9559.46 9941.84 10339.51 10753.09 11183.22 11630.55 12095.77 12579.60 13082.78 13606.09 14150.32

e Closing balance (a-d) 193,283.65 186298.65 179034.25 171479.27 163622.09 155450.62 146952.29 138114.03 128922.24 119362.78 109420.94 99081.43 88328.34 77145.12 65514.57 53418.80 40839.20 27756.41 14150.32 0

Semiannually Interest payment payment (a*4%) 14,716.35* 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 14,716.35 8,000 7731.35 7451.95 7161.37 6859.17 6544.88 6218.02 5878.09 5524.56 5156.89 4774.51 4376.84 3963.26 3533.13 3085.80 2620.58 2136.75 1633.57 1110.26 566.01

1.4 FIXED ASSETS AND DEPRECIATION

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Below is the list of all the fixed assets in our business and its cost: FIXED ASSETS (RM) Motor vehicle - Van (register no. KDV7557) Furniture, fittings, renovation, and air conditioners Office equipment Machinery and equipment - Bakery case - Refrigerated case - Planetary mixers - Cake depositor system - Material sifter - Bun slicer - Ovens - Divider rounder - Electric pan - Cake pans and bread loaf pans - Bakery balance scale - Cake molds - Decorating turntables - Other equipment 2,000 8,000 5,000 12,000 13,000 1,500 6,000 9,000 15,000 400 700 500 300 1,600 TOTAL COST (RM) 50,000 60,000 25,000

75,000 210,000

Depreciation of all the fixed assets above is provided on a straight-line basis to write off the cost of each asset to its residual value over the estimated useful life, at the following annual rates:

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FIXED ASSETS Motor vehicle Furniture, fittings, renovation , and air conditioners Office equipment Machinery and equipment

ESTIMATED USEFUL LIFE 8 years 15 years 10 years 10 years

RESIDUAL VALUE 0 0 0 0

DEPRECIATION RATE 10% 10% 20% 10%

The estimated depreciation expense is for 1 year is: DEPRECIATION EXPENSE (RM)
1. Motor vehicle (RM50,000 x 10%) 2. Furniture, fittings, renovation, and

FIXED ASSETS

5,000 6,000 5,000 7,500 23,500

air conditioners (RM60,000 x 10%)


3. Office equipment (RM25,000 x 20%) 4. Machinery and equipment (RM75,000 x 10%)

TOTAL

1.5 CASH BUDGET

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All businesses, no matter what type or size, need to properly develop a plan for their expected cash intake and spending. This plan is commonly known as a cash budget. Cash budget is an estimation of the cash inflows and outflows for a business for a specific period of time. It is often used to assess whether the entity has sufficient cash to fulfill regular operations and/or whether too much cash is being left in unproductive capacities. The cash budget takes into account the beginning cash balance, the receipts from sales and the disbursements for any cash payments. The beginning balance plus the receipts gives us the total cash available. By subtracting the disbursements from the available cash, we can find the ending balance. One purpose of this exercise is to determine whether the monthly cash balances will be sufficient to maintain liquidity and to meet any requirements from the bank regarding minimum cash balances. The cash budget determines the future ability of business to pay debts as well as expenses. Banks get rather nasty about repeated overdrafts [and overdraft fees are pretty steep], so it's to our advantage to predict cash flows as accurately as possible. If the budget shows a shortage of cash, we can make arrangements for a line of credit or other short term financing. Cash budgeting is a continuous process that can be checked for consistency and accuracy by comparing budgeted amounts with amounts that can be expected from using typical ratios or financial statement relationships. For example, we can estimate the payments made to our suppliers of merchandise or materials, the payments to employees for wages and salaries, and the other payments that we are obligated to make. These payments can be scheduled by dates so that all discounts will be taken, and so that no obligation will be overlooked when it comes due. Cash collections from customers can also be estimated and scheduled by dates along with other expected cash receipts. With careful cash planning, we will be able to maintain a sufficient cash balance for future needs and not put the business in the position of holding excessive balances of nonproductive cash.

Cash budget for the first six months of our bakery:


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Jan Beginning cash balance (a) Add: cash inflows Receipts from sales Capital Bank loan Total inflows (b) Less: cash outflows Machinery and equipment Motor vehicle Furniture, fittings, renovation, and air conditioners Office equipment Purchase of materials Utilities Rental Salaries Legal fee Promotion and advertising fee Loan and interest payment Transportation fee Insurance premium Other expenses Total outflows (c) 75,000 50,000 60,000 25,000 30,000 400 3,000 18,200 500 5,000 400 300 1,500 269,30 0 65,000 150,00 0 200,00 0 415,00 0 0

Feb 145,70 0

Mar 156,40 0

Apr 167,10 0

May 184,90 0

Jun 202,700

65,000 65,000

65,000 65,000

75,000 75,000

75,000 75,000

75,000 75,000

30,000 400 3,000 18,200 1,000 400 1,300 54,300

30,000 400 3,000 18,200 1,000 400 1,300 54,300

33,000 400 3,000 18,700 400 400 1,300 57,200

33,000 400 3,000 18,700 400 400 1,300 57,200

33,000 400 3,000 18,700 400 14,716 400 1,300 72,316

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Estimated ending cash balance (a+b-c) 2. ORGANIZING

145,70 0

156,40 0

167,10 0

184,90 0

202,70 0

205,384

2.1 ORGANIZATION STRUCTURE Organizing is the process of creating an organizations structure. The organizational structure is the formal framework by which jobs tasks are divided, grouped, and coordinated. Below is the organization structure of our bakery:
CEO

R&D

Marketing Manager

Financial

HR

Chef

Cashier

Sales Assistant Assistan

Kitchen Assistan tA

Kitchen Assistant B

2.2 WORK SPECIALIZATION Work specialization is the degree to which tasks in an organization are divided into separate jobs. The essence of work specialization is that an entire job is not done by one individual but instead is broken down into steps, and each step is completed by different person. Individual employees specialize in doing part of an activity rather than the entire activity. i. Financing manager The main responsibility or work of financial manager is to manage the financial resources such as cash and assets in our bakery. Financial manager must be able to manage and control the financial flows including inflows and outflows of the bakery. Besides that, financial manager is responsible in recording and reconciling all the financial transactions in the business. Book keeping, preparing accounts and financial statements as well as estimating and allocating the budget to each department are also parts of the financial managers jobs. In addition, financial manager is responsible in supervising the work of cashier and make sure that the cashier do her job with full responsibility without any fraud and theft.
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ii. Cashier Cashier in our bakery is responsible for handling daily cash transactions in our bakery, including the cash receipts and cash payments. It is the responsibility of the cashier to ensure that the actual cash receipts and payments from the business are tally with the cash on hand all times. 2.3 CHAIN OF COMMAND The chain of command is the continuous line of authority that extends from upper organization levels to the lowest levels and clarifies who report to whom. There are 3 important concepts in chain of command: authority, responsibility, and unity of command. Authority refers to the rights inherent in a managerial position to tell people what to do and to expect them to do it. To facilitate decision making and coordination, an organizations managers are part of the chain of command and are granted a certain degree of authority to meet their responsibilities. As manager coordinates and integrates the work of employees, those employees assume an obligation to perform any assigned duties, and this obligation is known as responsibility. Finally, the unity of command states that a person should reports to only one manager. Without unity of command, conflicting demands and priorities from multiple bosses can create problems. Chain of command in financial department:
CE

Financial Manager Non- managerial Employee (Cashier)

In financial department, the lowest level is the in the department is the non-managerial employee (cashier). In all the case, the cashier should report to only one manager, which is the financial manager. For example, if there are any significant shortages or overages of cash, the cashier should report to the financial manager immediately. In higher levels of the organization, the financial manager should report to the CEO. For instance, the financial manager will report to the CEO if the cash flow statement shows that there is a need for our bakery to apply loan or borrowing from other financial institutions to finance our business.
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2.4 ALLOCATION OF BUDGET Before the starting-up our business, we have prepared a budget estimation and allocation of the budget to each department to carry out their activities in starting-up the business. The pie chart below shows the budget allocation to every department. From the chart, the financial department is supported by the biggest portion (49%) of the budget for buying assets such as motor vehicle, furniture and office equipment as well as financing expenses that occurred in starting-up the business. The R&D department is given 38% of the budget to carry out their research and experiment on product and quality in order to produce superior product with higher level of uniqueness and quality. The human resource is supported by 7% of the budget for selecting and recruiting employees who are best qualified for the job. There is 6% from the budget that is allocated to marketing department in carrying out activities that promote our bakery in order to attract customers.

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3. LEADING Every organization includes people, and managements job is to work with and through people to accomplish organizational goals. This is the leading function. Leading is a management function that involves motivating subordinates, influencing individuals or teams as they work, selecting the most effective communication channels, or dealing in any way with employee behavior issues and resolving conflicts. 3.1 MOTIVATION Motivation is the willingness to exert high levels of effort to reach organization goals, conditioned by the efforts ability to satisfy some individual need. Three key elements that can be seen in this definition are: effort, organization goals and needs. The effort element is a measure of intensity or drive. Effort that is directed toward, and consistent with, organization goals is the kind of effort that we should be seeking. A need refers to some internal state that makes certain outcomes appear attractive. One of the goals of financial department is to minimize the costs and expenses in our business and thus maximize the profit and rate of return. In order to achieve this goal, motivation is one of the methods to encourage employees in the effort of reducing costs, not only employee in our department, but also employees in other departments. In our department, we will use open-book management in motivating all the employees. Open-book management is a motivational approach in which an organizations financial statements (the books) are shared with all employees. We share that information with employees so that they will be motivated to make better decisions about their work and better able to understand the implications of what they do, how they do it, and the ultimate impact on the bottom line. The goal of open-book management is to get employees to think like an owner by seeing the impact their decisions and actions have on financial results. In our business, employees not only get financial information but also receive bonuses and incentive pay based on profit improvements. Through this type of sharing arrangement, employees begin to see the link between their efforts, level of performance, and operational results. 3.2 CONFLICT MANAGEMENT Conflict is the perceived incompatible differences that result in interference or opposition. If people in a group perceive that differences exist, then there is conflict. In our department, in order to resolve conflict when the conflict level is too high, we will select from five conflict-resolution options: avoiding, accommodating, forcing, compromising, and collaborating. Avoiding is unassertive and uncooperative, which resolves conflicts by withdrawing from or suppressing them. Accommodating is cooperative but unassertive, resolving conflicts by placing anothers needs and concerns about ones own. Forcing is assertive but uncooperative. By forcing, conflicts are resolve by satisfying ones own needs at the expense
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of anothers. Compromising involves resolving conflicts by each party giving up something of value. Collaborating, which is assertive and cooperative, resolves conflicts by seeking an advantageous solution for all parties. 4. CONTROLLING Controlling is the process of monitoring and comparing activities to ensure that they are being accomplished as planned and of correcting any significant deviations. An effective control system ensures that activities are completed in ways that lead to the attainment of the organizations goals. Controlling is important as it provides the critical link back to planning, and we can know whether our goals and plans were on target and what future actions to take. Besides that, a control system also can provide information and feedback on employee performance. The controlling process is a three-step process including measuring actual performance, comparing actual performance against standard, and taking managerial action to correct deviations and inadequate standards. 4.1 FINANCIAL CONTROL MEASURES i. Ratio analysis Taken from our organizations main financial statements (the balance sheet and the income statement), we compute two significant figures and express them as a percentage or ratio. The financial ratios that commonly used in our analysis are: a) Liquidity - measure our ability to meet its current debt obligations. Current ratio: Current assets Current liabilities Acid test: Current assets less inventories Current liabilities b) Leverage examine our use of debt to finance its assets and whether we are able to meet the interest payments on the debt. Debt to assets: Total debt Total assets

Times interest earned: Profit before interest and taxes Total interest charges c) Activity measure how efficiently we are using our assets. Inventory turnover: Total asset turnover: Sales Inventory Sales Total assets
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d) Profitability measure how efficiently and effectively we are using assets to generate profit. Profit margin on sales: Net profit after taxes Total sales Return on investment: Net profit after taxes Total assets ii. Economic value added (EAV) EVA is a tool for measuring corporate and divisional performance. Its calculated by taking after-tax operating profit minus the total annual cost of capital. EVA is a measure of how much economic value is being created by what a company does with its assets, less any capital investments the company has made in its assets. 4.2 CASH CONTROLLING In order to avoid fraud and theft in our bakery, a systematic cash controlling system is needed. The following are the guidelines that we use in controlling our money or cash:

It is the responsibility of the manager to ensure cash on hand and cash deposited equals actual receipts at all times. Cash receipts should be counted and balanced to the cash recordings at the end of the business day. Cash overages and shortages, as well as any known circumstances surrounding the overage/shortage should be recorded and kept on file. An accounting record for cash should be established immediately upon receipt. The recordings may be made on a cash register, a computer system data entry terminal, by means of pre-numbered receipt forms, or on a handwritten log. Each individual cash receipt should be identified and controlled by a unique, sequential transaction number, such as a cash register ring number or cash receipt number. The cash deposits listed in monthly general ledger reports should be reconciled to the records of cash receipts. Any differences should be investigated and explained. A dated and signed record of the reconciliations should be prepared and retained. Avoid storing cash receipts in the office overnight. Where feasible, deposits should be made daily.

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Maintain and safeguard cash receipt, deposit and reconciliation documents. Records should provide clear documentation of cash receipts from the time of collection to the time of deposit. Access to cash should be restricted at all times to the person accountable for the funds. The person should be provided a locked, secure storage facility to which only he/she has access. This could be a lockable cash drawer, safe, safe compartment or filing cabinet. The degree of security provided by the storage facility should be commensurate with the amounts being stored. Combinations or keys to safes and other storage facilities should be restricted to the custodian of the cash and a designated backup. Combinations or locks should be changed as necessary and always when permanent custody changes (employee turnover or reassignment of duties, etc.). Persons responsible for cash should be instructed to maintain confidentiality of safe combinations. For emergencies or in the absence of the fund custodian, copies of combinations and/or keys should be secured and stored by his/her designee. Access to combinations and keys should be limited to a minimum number of people. All transfers of cash accountability should be documented. Documentation should include amount transferred, date, and signatures of both persons involved in the transfer. The documentation should be kept in a location separate from the cash funds.

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APPENDIX 1: Recipe: Marble Cheese Cake Ingredients: 500 gm Cream cheese, 100 gm Sugar, 20 gm Gelatine, 80 gm Water, 10 gm Cocoa powder, 25 gm Warm water, 200 gm Whipping cream

Method: 1. Mix cocoa powder with warm water. 2. Sprinkle gelatine over water to allow gelatine to soften slightly. 3. Double boil cream cheese and sugar, stirring frequently with wooden spoon, for about 5 mins add in gelatine and cook until gelatine dissolves completely mixture thickens and coats the spoon well. 4. Whisk whipping cream until peaks form. 5. Pour whipped cream into mixture. 6. Pour into serving bowl and refrigerate for 4 hour

Tiramisu

Ingredients: Cheese mousse: 500gm Mascarpone cheese, 6 nos Egg yolks,100gm Castor sugar, 20 gm Gelatine,30ml Hot Water, 250gm Whipped Cream,50ml Coffee Liqueur
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Coffee syrup: 80gm Sugar,80ml Water,10gm Instant coffee,10ml Coffee Oil,10ml Coffee Liqueur Decoration:60gm Cocoa Powder,10pcs Ladies' finger biscuit

Method Cheese Mousse: 1. Double boil ingredients A till soft & smooth. 2. Blend ingredients B, then double boil 80 C. Add in NO 1 and mix well. 3. Mix ingredients C until gelatine is well dissolved. Add in No 2 and blend thoroughly. Put it into a bowl of ice water. Keep stirring so as to bring down the temperature. 4. Whip ingredients D, then add into above and mix till well incorporated. Coffee Syrup: Cook ingredients E till sugar dissolves, Add in coffee liqueur. Decoration: Place a layer of sponge cake into mousse mould. Brush coffee syrup on cake. Then pour ?of the mousse on top. Dip the ladies' finger biscuits into the coffee syrup before arranging them on the mousse. Finally cover it with the balance of the mousse. Sprinkle cocoa powder on top & freeze for 3 hours before serving. Potato Bread

Ingredients: 500gm High Protein Flour, 50gm Pfanni Mashed Potato, 3gm Salt, 110gm Sugar, 10gm Instant Yeast, 8gmMilk Powder, 2gm Bread Softener, 210gm Water, 150gm Egg, 2gm Doughcon-ACE MB, 100gm Butter, 50gm Instant Custard, 130gm Water Method 1. Mix ingredients (A) for 1 minute in 1st speed, then 2nd speed for 5 minutes.
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2. Add butter (B) and mix for another 15 minutes until dough become elastic. 3. Ferment for 40 minutes. Scale at 30gm each. Round up and intermediate proof for 15 minutes. 4. Mould into a round shape and place on a tray. Proof for 30 minutes. 5. For the custard ream (C), add water into bowl and sprinkle custard mix on top. Using a whisk blend on low speed to combine ingredients. Scrape down side of bowl then whip on high speed for 2 minutes until smooth and creamy. 6. Bake at 170C for 12-15 minutes until well baked.

Pandan Layer Cake

Ingredients(1): 300gm Sponge Mix,300gm Eggs,60gm Pandan juice, 60gm Cooking Oil Ingredients(2): 150gm Sugar,? tsp Salt,50gm Hoen Kuew Flour,65gm Instant jelly, 120gm Egg,1 tsp Pandan Paste, 100gm Pandan Juice,300gm Coconut Milk,1200ml Water Method Sponge cake topping, refer to wendy classroom 1. Premix ingredients A and add in ingredients B and whisk till well mixed. 2. Add in ingredients C and mix till well blended. 3. Cook in microwave at medium heat 5 minutes. Stir and cook at low heat for another 10 minutes. Or using double boiler, cook the mixture for about 40 minutes. Stir every 5 minutes till mixture is slightly thickened. 4. Slice pandan sponge cake into 3 layers.
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5. Pour 1/3 pandan kaya mixture in to a 9" square tin. Place one layer sponge cake on top, repeat the rest. To press down the cake, use 9"cake board to cover the last layer. Put some weights on it ( a glass of water). Leave until the pandan layer is cool. Apple Muffin

Ingredients: (A) 100gm Butter, 100gm Castor Sugar, 1/2 tsp Salt, 2 tbsp Milk, 1 nos Egg (B) 180gm High protein Flour, 1 tsp Baking Powder (C) 100gm Raisin, 1 piece Apple (cut in cube), 100gm Pineapple (cut in cube),100gm almond or walnut nibs 1. Beat ingredients (A) .Add ingredients (B) and beat 5-10 minute until creamy. 2. Add ingredients C, mix well about 1 minute. 3. Pour into the greased muffin cups. 4. Bake in preheated oven at 180C for 20-25 minutes. 1. Pukul bahan (A). Masukan bahan (B) dan pukul selama 5-10 minit sehingga berbentuk krim. 2.Masukkan (C) dan kacau selama 1 minit sehingga sebati. 3.Masukkan bahan bancuhan ke dalam acuan yang sudah digris. 4.Bakar dalam ketuhar yang sudah dipanaskan pada suhu 180C selama 20-25 minit.

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APPENDIX 2: Machine, Office Plan and Shop Plan Machine:

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Baking Ovens

Dough Moulders

Mixers

Steamers

Office Plan:

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Shop Plan:

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APPENDIX 3: Cake:

Chocolate Cake with Vanilla Bread:

Banana Chocolate Cake

Pumpkin Bread Pudding

Raisin Bread Pudding

Banana Bread

Chocolate Banana Bread

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Cheeses Bread

Melted Cheese

Bread Stick

Sandwich

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