Healthy Cake : A Business Plan.

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
Profitability Index sebesar 28,0. Dari angka-angka tersebut dapat disimpulkan
bahwa bisnis saya, Healthy Cake, layak untuk dijalankan.

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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
need of people who do not like sweet cake because the taste of fruit liquid,

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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
that Healthy Cake is a feasible business and also profitable.

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TABLE OF CONTENTS

TITLE PAGE
DECLARATION OF ORIGINALITY…………………………………………………………….i
FRONT COVER OF THE BUSINESS PLAN………………………………………………...ii
APPROVAL PAGE……………………………………………………………………………...iii
TABLE OF CONTENTS………………………………………………………………………..iv
LIST OF TABLES..……………………………………………………………………………..vi
LIST OF FIGURES…………………………………………………………………………….vii
ABSTRACT…………………………………………………………………………………….viii
EXECUTIVE SUMMARY………………………………………………………………………ix
CHAPTER I. THE BACKGROUND……………………………………………………………1
CHAPTER II. MARKETING ASPECT…………………………………………………………8
CHAPTER III. OPERATIONAL ASPECT…………….……………………........................15
CHAPTER IV. HUMAN RESOURCES ASPECT…………………………………………..24
CHAPTER V. FINANCIAL ASPECT…………………………………………………………30

BIBLIOGRAPHY
APPENDICES: a. Appendix 1 Packaging

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b. Appendix 2 Brochure
c. Appendix 3 Voucher
d. Appendix 4 Banner
e. Appendix 5 Recipe of Healthy Cake
f. Appendix 6 Questionnair

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LIST OF TABLES
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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
Table 5.10. Net Present Value of Healthy Cake

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LIST OF FIGURES
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Figure 3.1. Dragon Fruit Ganache Black Sweet Cake

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Figure 3.2. The Location of Paris Van Java Mall

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Figure 3.3. The Map of Paris Van Java

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Figure 3.4. The Paris Van Java Ground Floor

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Figure 3.5. Layout Plan of Healthy Cake

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Figure 4.1. Organizational Structure of Healthy Cake

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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
adults, like eating cakes.

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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
Indonesia and many people like them because they are more practical due

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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/).
Another reason to open HC is the mini cake would be meeting a desire

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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-propositionUSP.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
ingredients. Examples product of HC are black sweet cake with dragon

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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.

1.3.2 Weaknesses

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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
threat to my business is the possibility that there will be some competitors

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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
with the fruit ganache inside the cakes.

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BIBLIOGRAPHY

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Kotler, Philip, and Kevin L. Keller. Principles of Marketing. Sixth Edition.
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Pearce, John A., and Richard B. Robinson, Jr. Competitive Strategy.
Eighth Edition. New York: McGraw-Hill/ Irwin, 2005.
Robbins, Stephen. P. Organizational Behavior. Tenth Edition. Upper
Saddle River: Pearson Education Inc., 2003.

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http://allows.wordpress.com/2009/01/12/informasi-upah-minimumregional- umr/>.
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