Healthy Cake : A Business Plan.

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ABSTRACT

Healthy Cake merupakan usaha produksi kue sehat yang berbahan dasar dari bunga Rosella, Tropicana Slim dan Margarin yang mengandung kadar lemak rendah. Healthy Cake memiliki kelebihan yang belum terdapat pada industry kue di Bandung, yaitu “Ganache” sebagai feeling yang meleleh dari dalam kue yang terbuat dari buah-buahan yang sehat untuk mendukung pola hidup sehat bagi para konsumen.

Untuk menjalankan bisnis ini, saya melakukan beberapa survey dalam menyusun business plan Healthy Cake. Healthy Cake memiliki kelebihan yang tidak terdapat di kue-kue lain. Keistimewaan Healthy Cake yaitu kue yang terbuat dalam bentuk mini terbuat dari bahan yang sehat serta adanya sensasi ganache di dalam kue. Healthy Cake memiliki dua produk utama, yaitu Black Sweet Mini Cake dan White Sweet Mini Cake, disertai dengan tujuh varian ganache. Perbedaan kedua produk, black sweet dan white sweet terletak pada bahan dasar pembuatan kue tersebut. Black Sweet Mini Cake menggunakan Dark Chocolate sedangkan White Sweet Mini Cake

menggunakan White Chocolate. Untuk tiap produk akan dijual dengan harga Rp 15.000 – Rp 25.000, untuk initial investment yang saya usulkjan adalah sebesar Rp 27.798.690, sedangkan untuk cash inflow adalah sebesar Rp 699.840.000 tahun pertama dan untuk cash outflow sebesar Rp 424,812,800. Dari sisi capital Budgeting, nilai NPV yang terdapat dalam bisnis ini adalah Rp 751,041,105 dengan Payback Period 1 bulan 22 hari dan untuk

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EXECUTIVE SUMMARY

Have you ever tried a cake that is created by healthy ingredients and also

has a fruit sensation inside it which can melt inside your tongue? Can you

imagine when you eat this kind of cake, you do not need to be worried about

fat or unhealthy snacks that give bad effect to your body? Healthy Cake is a

place that serves healthy snacks, which anyone can eat and want to

consume it in daily time. Healthy Cake is decorated with fruit, the stand is

painted with bright colors and the atmosphere of the stand is made very

comfortable for consumers.

Even everybody likes to eat food, but not all are already concerned with

consuming healthy food or healthy snacks. With this consideration, I have

enthusiasm to run this business for people who like to eat snacks but still

want to keep their life healthy.

Healthy Cake is made from healthy ingredients and gives a melting liquid

sensation that is made from fruit with special kinds of taste. It also fulfills the

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that is known as ganache mix, with the taste of cake, will create a balanced taste of

cake, not too sweet and not too plain.

I choose Paris Van Java (henceforth, PVJ) Mall for the location of Healthy Cake

because PVJ is generally known by people not only in Bandung but outside of Bandung

too. This place is always full of people that want to eat, hang out or just do sightseeing

with their friends and family.

Healthy Cake’s initial investment is Rp. 27,798.690. The Net Present Value of

Healthy Cake after 5 years is Rp. 751.041.105. Looking at this calculation, it can be said

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LIST OF TABLES

 Table 2.1. Price List of Healthy Cake

 Table 5.1. Initial Investment of Healthy Cake

 Table 5.2. Ingredients of Healthy Cake

 Table 5.3. Utilities and Promotion of Healthy Cake

 Table 5.4. Fixed Cost of Healthy Cake

 Table 5.5. Total Cash Outflow Per Year of Healthy Cake  Table 5.6. Cash Inflow of Healthy Cake

 Table 5.7. Income Tax Calculation PPh Pasal 21

 Table 5.8. Net Cash Flow of Healthy Cake  Table 5.9. Payback Period of Healthy Cake

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LIST OF FIGURES

 Figure 3.1. Dragon Fruit Ganache Black Sweet Cake

 Figure 3.2. The Location of Paris Van Java Mall

 Figure 3.3. The Map of Paris Van Java

 Figure 3.4. The Paris Van Java Ground Floor

 Figure 3.5. Layout Plan of Healthy Cake

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Maranatha Christian University

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CHAPTER I

BACKGROUND

1.1 Background of the Study

Cakes have become popular in Bandung. There are many cake shops

in Bandung. The culinary business remains stable because food is a

primary need (“Situs Mini” par.1). In the past, cakes were called tarts,

which were decorated in a simple way. They were usually decorated with

a flower decoration and other kinds of decoration covering all the cake, but

now its decoration becomes more modern and creative.

Cake is considered as a symbol of special occasions and a deep sense

of love. Cakes are served at birthdays, weddings, anniversaries, baby

showers, housewarming parties, and retirement celebrations. When

somebody has a birthday, people buy cakes to celebrate (“Situs Mini”

par.2).

I gave questionnaires about cakes to fifty people, male and female,

from elementary school level until parents, which I distributed in two

schools and at Maranatha Christian University. I distributed the

questionnaires at the beginning of preparing my Final Project. Based on

the result of the questionnaires, the respondents, from children until

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However, not all cakes are created in terms of their calorie content and

nutritional value. Nowadays, people try to consume healthy food, including

healthy cakes. People try to focus on choosing cakes that will help

increase fruit intake to stay healthy (“Is All Cake Bad for My Health?”

par.1) such as low sugar, fruit or healthy flour like rosella flour.

Rosella (Hibiscus rosa sabdariffa) is a famous healthy plant in

Indonesia. Nowadays, Rosella is easy to find in pharmacies. Rosella

sheath can be consumed in the form of fresh powder flowers or boiled,

such as tea. Rosella flower sheath can be used to make food like

puddings, salad mixes, juices, candies, jellies, and syrups (“Herbal

Remedy” par.4).

Nowadays, more people try to consume healthy food to avoid diseases

that come from certain ingredients, which can be found in cakes. Besides

that, people are also tempted with a variety of cakes. It seems to make

people always crave for something to eat. However, unfortunately, behind

the sweet and delicious flavor, there are many ingredients inside the cakes

that threaten people’s health. Fat is one of them (Buka Buku par.1).

Moving toward a healthy life style can be done in many ways. One of

them is by consuming healthy food and snacks (Scribd par.1). Based on

this situation, I plan to run a food business, called Healthy Cake

(henceforth, H.C.). I choose to open this cake business because of my

hobby in making cakes, and this becomes my first reason. Besides, I will

make the cake in a mini size because it becomes more popular in

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to the small size, various choices and different tastes (Bisnis Bali par.1).

This trend becomes my second reason to open this business. The third

reason is a totally new variety of cake with a ganache filling. Besides the

healthy ingredients, there is also healthy liquid called ganache, which I

modified myself. It includes the healthy fruits, in the form of fruit, inside

the mini cake, and I call it fruit ganache.

Based on my personal research of five different cake shops in

Bandung, this kind of cake has not been made by any cake shops in

Bandung. Besides the fruit ganache, the cake is made of healthy

ingredients, such as Tropicana Slim and margarine which is made from

vegetable oil (Mommies, We R par.3), and rosella sheath powder.

I choose to use rosella because it has many benefits.

Herbal.medicalonlinemedia.com states that “each 100 gram sheath of

rosella flowers contains 260-280 mg vitamin C, Vitamin D, B1 and B2.

Active material from the sheath of rosella flowers are grossypeptin,

antosianin, gluside hibiscin, and flavonoid. Flavonoid in the sheath is

useful to prevent cancer. In fact, some scientists state that flavonoid can

treat cancer, especially cancer caused by free radicals, such as stomach

cancer and leukemia. It also can be used for people with hypertension,

heart disease, and osteoporosis , preventing infection (it is antibacterial

and antiseptic), treats mouth sores (because it contains vitamin C) and

reduces blood cholesterol level” (http:// herbal.medicalonlinemedia.com

/2009/04/herbs-the-benefit-of-rosella/).

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for customers who wish to eat smaller cakes. Tarts are generally too big to

be eaten by one person, but these cakes are small. Besides this, it has

fruit ganache made from healthy fruit inside it. My purpose to run this

business is for people to enjoy eating the mini size cake of their choice

and still keep healthy.

My vision to run this business is to make people enjoy eating the cake

in one portion but also get the healthy effect from the liquid inside the

cake. Then, people can eat it not only for celebrating a special event but

also if they want to eat the cakes daily.

1.2 Unique Selling Proposition

The uniqueness of HC is its product. It is said that USP is “real or

perceived benefit of a good or service that differentiates it from the

competing brands and gives its buyer a logical reason to prefer it over

other brands. USP is often a critical component of a promotional theme

around which an advertising campaign is built”

(http://www.businessdictionary.com/definition/unique-selling-proposition-USP.html). HC are created in a small – size cakes, and they are made

from healthy ingredients, such as rosella powder and fruit ganache, inside

the cakes. The rosella powder is useful to prevent cancer and for some

diseases like hypertension, heart disease, and osteoporosis. The fruit

ganache has a unique taste which other shops do not have, because the

fruit ganache is the result of my own recipes containing healthy

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fruit ganache inside, or white sweet cake with lemon fruit ganache. On the

other hand, the consumer can eat the cake at the shop with the store’s

atmosphere which has the feeling of home.

1.3 SWOT Analysis

Kotler states that “the overall evaluation of a company’s strength,

weaknesses, opportunities, and threats is called SWOT analysis. It

involves monitoring the external and internal marketing environment” (50).

Therefore, performing SWOT analysis is important to start the business in

order to make the business run successfully. The next paragraphs

explains the strengths, weaknesses, opportunities, and threats of HC.

1.3.1 Strengths

The first SWOT analysis is strength. Pearce and Robinson state that

strengths are “resource advantage relative to competitors and the needs

of the market a firm serves or expects to serve” (135). The strength of my

business is the healthy ingredients of my product. The healthy ingredients

will fulfill the need of people to eat healthy food. Beside the ingredients,

there is fruit ganache inside of the cake. The other strength is the mini size

of the cake. Therefore, consumers will enjoy mini-sized cakes with the

sensation of fruit ganache inside it.

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Weakness is also the part of SWOT that we have to consider when

running a business. Pearce and Robinson state that weakness is “a

limitation in one or more resources or competitive relative to competitors

that impedes a firm’s effective performance” (135). The weakness of my

business is that the flavor of the cake can be too sweet for some people

who do not like sweet cakes. The use of healthy ingredients, especially

margarine, can make the cake have a pleasantly sharp taste, because

margarine has a lower percentage of fat, but skimmed milk powder can be

added to make the taste the same as butter.

1.3.3 Opportunities

Kotler maintains that “market opportunity is an area of buyer need or

potential interest in which a company can perform profitably” (50). Based

on this statement, my business’s opportunity is that the products do not

yet exist in Bandung. Therefore, I have the opportunity to open my

business as a new kind of business, which is making mini cakes.

Moreover, the prices of my products are affordable for a cake with healthy

ingredients and fruit ganache inside it.

1.3.4 Threats

According to Kotler, threat means “a challenge posed by an

unfavorable trend or development that would lead, in the absence of

defensive marketing action, to determination in sales or profit” (51). A

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later who will also sell the same products. The competitors will also have

the probability to sell the product at a lower price than mine.

Despite the threats and weaknesses, HC will become the most

famous mini cake in Bandung because it will be the first cake in a mini size

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