Start up project moon’s customize cake and sweet

PROJECT SUMMARY Moon is a trendy cake decorating business located in Thu Duc City and built around the idea of providing custom cake designs for all occasions, and spearheading the conce

THE STATE BANK MINISTRY

HO CHI MINH UNIVERSITY OF BANKING

SN

1976

START-UP PROJECT

MOON’S CUSTOMIZE CAKE AND SWEET

Group 3:

1 Nguyễn Huỳnh Phạm Huy

2 Nguyễn Bảo Toàn

3 Ngô Mỹ Tiên

Ho Chi Minh City, December 11th

PROJECT SUMMARY Moon is a trendy cake decorating business located in Thu Duc City and built around the idea of providing custom cake designs for all occasions, and spearheading the concept of involving cake to celebrate all possible events

It combines the clients’ personal style and inspiration with artistic talent to

create a delicious piece of edible art that 1s unique to the client and his specific requirements Moon dedicates itself to creating specialized cakes that can fit the needs

of the diverse target market, and special dietary needs like eggless, sugar-free, gluten- free, etc

All cakes are baked from scratch using local, fresh ingredients, without the use

of any preservatives, to ensure the highest quality cakes that taste as good as they look

All products are made to order, and Moon endeavors to deliver the most standard orders within 24 - 48 hours of recetving a confirmed order The time taken is

lesser for smaller cakes with lesser details, while larger cakes for special events are sometimes booked months in advance

Contents

PART 1: INTRODUCTION o.o.cccccccccccececececececsececeecceeccecececucscussevscseseseseieieseststetstststevsesesseseses

1.1 The need to implement the project

2 Vision, Mission, and Core values

3 Form of investment and management

4 Scale and progress of the project

4.1 Project scale Small scale, will first open a bakery under the management of three investors after stable business expands to a chain of bakertes (expected after the Íirst year) sàsà se TT hố e 4.22 IẾU›1›:2908›:er.!Í-AIdii PART 2: MACRO - ENVIRONMENTAL ANALYSIS -L S221 2 HH HH He

PART 1: INTRODUCTION

1 Project Necessity

1.1 The need to implement the project

In the current situation, meeting the needs of buying cakes according to the preferences and desires of customers in Ho Chi Minh City has not yet properly and sufficiently met the high demand of a part of customers Most office workers and students are often confused and hesitant when choosing to buy a cake with a mass design, not eye-catching and the quality of the cake is not really delicious, customers

feel bored It is easy to see that the cake is not delicious, and the fun at each party will

decrease Famous cake brands in Ho Chi Minh City such as Givral Bakery, ABC Bakery, etc., still only meet a small part of customer needs This 1s a potential market,

so in the future, there will certainly be many new brands appearing

The developed economy leads to the race of businesses, followed by the hustle and bustle of office workers Therefore, in the development trend of 2022, life and consumer demand increase, customers always demand novelty, uniqueness, and

convenience, but still ensuring the nutrition of the cakes is an important criterion

customer's top priority Realizing that the business of cake decoration services, using bagasse packaging material to ensure safety for users’ health and protect the environment has great potential in Thu Duc City Seizing this opportunity, Moon was born Initially, it will build a system to ensure the supply of delicious - quality - unique

- safe cakes to customers in Thu Duc City near the place of sale in order to build a scale from a pilot model From there, to build a cake decoration supply system for young people in the inner city of Thu Duc

Cake decoration is a project specializing in providing cake decorations, ensuring quality, and satisfying the wishes of designing cakes according to the needs

of customers The target audience is students, students, and working people who want

to have a one-of-a-kind cake according to their preferences Realizing that this is a potential market with development opportunities, our team members decided to contribute capital together and launch a new brand "Moon" to be able to promptly meet the demand client The shop operates with the motto "Unique - Quality - Fast -

Convenient" Coupled with words will be actions, so Moon is committed to providing

customers with great experiences and quality that will create a highlight for the bakery

1.2 Meaning of the project

Overcoming the shortcomings of other bakeries or other bakeries in the

direction of satisfying customers’ own preferences Bringing customers a unique and fresh cake in their own way and achieving the important factors of food safety and hygiene A cake with reasonable nutrition 1s suitable for people who are sedentary because of the nature of their work, protecting the health of customers Moreover, this

project group aims to protect the environment by not using traditional cardboard boxes

like other restaurants, instead using bagasse material that 1s completely environmentally friendly

Quick service brings quality and value-for-money cakes with rich and unique decorations to meet the needs of customers Diversity of decorations effectively serves customers who have special aesthetic requirements on big days or customers who

need to lose weight

Customers who are students, office workers, and office workers often have stressful and stressful times, so quick service with nutritious quality cakes is an important factor to achieve the trust of customers along with unique decorations make

a difference and satisfy the needs of customers

2 Vision, Mission, and Core values

® Vision: We strive to become a famous bakery in Thu Duc City with a chain of bakeries and expand to neighboring areas

e Mission: Bringing customers quality, unique and diverse designs designed by experts in saving and protecting the environment

® Core values: Unique - Quality - Fast - Convenient

¢ Business Philosophy

o Product quality is the focus

o Customer benefits come first

o Fairness among employees

® Environmental protection: Some highlights when customers come to Moon will feel and can not be confused with other bakeries:

4

Cake container material: Completely made of bagasse paper box to ensure safety for health and environmental protection

The menu is designed by a nutritionist, ensuring enough calories for a meal, with alternating between dishes during the week, so customers will not feel bored and feel secure about their health

Fast shipping

Design the bakery space in the direction of rustic but no less luxurious, creating

a comfortable feeling for customers after hours of study and stressful work Input materials: Associate with suppliers of clean raw materials, food safety, and hygiene

Form of investment and management

Direct investment in the model of a bakery and borrowing more from a bank The investor directly manages and hires more employees

Implementation location: Thu Duc University Village (HCMC National University campus), which 1s one of the places with the largest number of students in Saigon with a vibrant and modern pace of life, is an ideal location for the team to implement the project

Business Name: Moon

Scale and progress of the project

4.1 Project scale

Small scale, will first open a bakery under the management of three investors after

stable business expands to a chain of bakeries (expected after the first year)

4.2 Project objectives

4.2.1 Short-term goal

Break even after 1 year of operation, then earn high profits

Revenue increases by 15% / 1 year, particularly in the first year by 20%, the next year by 35%, and the last year by 50%

High customer satisfaction

4.2.2 Long-term goals

Completing the project on schedule (after 1 year of expanding into a chain of office lunch shops)

¢ Bringing high returns to the investment team

¢ Providing unique and quality cake meals, satisfying customers’ preferences

Attentive, attentive, and enthusiastic service attitude brings the best service quality to customers, contributing to raising the brand name and affirming its position im the market

PART 2: MACRO - ENVIRONMENTAL ANALYSIS

Geographical and natural conditions: The project is implemented in Thu Duc city, which is an important center of knowledge economy, science-technology, and finance of Ho Chi Minh City particularly, and Vietnam in general Located

on the arterial roads connecting Ho Chi Minh City and the Southeast provinces, where many universities, agencies and export processing zones are

concentrated

Economic conditions: Established on January 1, 2021 and officially put into operation in March 2021, Thu Duc City contributes 30% of GRDP (gross regional domestic product) to HCMC and accounts for about 7% GDP (gross domestic product) of the whole country, becoming the nucleus to promote the economy of Ho Chi Minh City in particular and the whole country in general Sociocultural situations: According to the 2019 Ho Chi Minh City Statistical

Yearbook, the population density of District 2 is 3,668 people/km2; District 9 is

3,478 people/km2; Thu Duc district 1s 12,453 people/km2; Thus, the population density of Thu Duc 1s also the largest and is 3.5 times higher than the

population density of District 9 and 3, 4 times that of District 2 Currently, the State 1s coordinating with ministries and sectors not Just to attract investment capital but also to relieve pressure on the previous known Thu Duc district

area

PART 3: NON-FINANCIAL AND FINANCIAL FACTORS

*Price is in VND

1|Computer 1| 10.000.000 10.000.000

8|Bar stool 4 1.000.000 4.000.000 9|Bar table 1 3.500.000 3.500.000

10 [Loudspeaker 2 2.000.000 4.000.000 11] Light box sign 1 5.000.000 5.000.000

12|Candle cake display cabinet 1 5.000.000 5.000.000

13 [Display cabinet | 2| 10.000.000 20.000.000

Machines and tools are invested

1)/Automatic cake icing machine 2 5.000.000 10.000.000

2|Oven 2| 18.000.000 36.000.000

7|Glass 50 15.000 750.000 8|Plate 50 10.000 500.000 9|Small cake mold 10 50.000 500.000

11|Spoon 100 5.000 500.000 12|Gas stove 1 3.000.000 3.000.000

Table 1 Fixed Assets

MONTHLY COST FORECAST

No |Name ofassets |Amount |Unit Price | Total

1|Baker (chef) 1} 8.000.000} 8.000.000

2|Baker (commis) 2} 4.000.000] 8.000.000

3] Waiter/Waitress 4} 2.000.000] 8.000.000

4|Saler 2| 2.000.000] 4.000.000

5|Security guard 1} 3.000.000} 3.000.000

Table 2 Monthly cost forecast (Human Resources)

I |Capital needs 339.550.000| Đầu tư năm 0

1 |Tân trang lại cửa hang 200.000.000lDepreciated every 3 years

3 |Máy móc 84.600.000| Depreciation 12% per year

H ‘| Capital 339.550.000

1 |Equty 200.000.000

10% loan interest Principal is paid

2_ |Vôn vay 139.550.000

according to the outstanding balance, loan term is 3 years

II [Hoạt động kinh doanh

1 |Chi phí hoạt động năm l 946.800.000|Mỗi năm tăng 5%

2 |Các khoản phải thu 15%a| Doanh thu

3 |Các khoản phải trả 20%|Chị phí hoạt động

2% doanh thu ban hàng thanh toán

6 |Thué TNDN 20%|20%/năm

7 |Giá trị thanh ly Giá trị còn lại

Thời hạn hoạt động của dự

Table 3

Số tiền Tỷ Trọng

Tân trang lai cura

hang 200.000.000 58,90

Cong cy dung cu 54.950.000 16,18

May moc 84.600.000 24,92

Tông mức đầu tư 339.550.000 100

Table 4 Total Investment Capital

PAYMENT SCHEDULE

139,550.00] 93.033.33] 46.516.66

Trả lãi 13.955.000] 9.303.333] 4.651.667

46.516.66[ 46.516.66

55.820.00[ 51.168.33

Trả gốc và lãi 60.471.667 0 3

10

139,550.00 46.516.66

Dư nợ cuối kỳ 0 93.033.333 7 0

DELIVERY SCHEDULE

1 Tân trang lại cửa hàng

200.000.00

Khấu hao 66.666.667 66.666.667 66.666.667

133.333.33 Khấu hao luỹ kế 66.666.667 3 200.000.000 Giá trị còn lại 133.333.333 66.666.667 0

2 Máy móc

Nguyên giá 84.600.000

Khấu hao 10.152.000 10.152.000 10.152.000 Khấu hao luỹ kế 10.152.000 20.304.000 30.456.000 Giá trị còn lại 74.448.000 64.296.000 54.144.000

3 Tổng TSCĐ

284.600.00

Khấu hao 76.818.667 76.818.667 76.818.667

153.637.33 Khấu hao lũy kế 76.818.667 3 230.456.000

130.962.66 Giá trị còn lại 207.781.333 7 54.144.000 TIPV BUSINESS RESULTS (With TSI)

1.192.320.00 1.589.760.00

động 946.800.000 994.140.000 0

11

EBIT -228.738.667 121.361.333 469.094.333

Lãi vay 13955000 9303333 4.651.667

EBT -242.693.667 112.058.000 464.442.667

Thuế -48.538733 22411600 92.888.533

EAT -194.154.933 89.646.400 371.554.133

WORKING CAPITAL TABLE

Số dư tiền tối

thiểu 0 13.512.960 20.269.440 27.025.920 0

Thay đổi tit mặt 13512960 6.756.480 6.756.480 -27.025.920

119.232.00 178.848.00 238.464.00 Gia tri phai thu 0 0 0

Thay đổi phải thu 0 59.616.000 59.616.000 238.464.000

189.360.00 198.828.00 208.769.40

Thay đổi phải trả 0 9.468.000 9.941.400 208.769.400

pham 94.680.000 99.414.000 0

Thay đổi tên kho 94.680.000 4.734.000 4.970.700 104.384.700

161.105.22 Nhu cầu VLD 38.064.960 99.703.440 0

Thay đổi VLĐ 38.064.960 61.638.480 61.401.780 161.105.220

DIRECT TIPV

Doanh thu 794.880.000 1.192.320.000 1.589.760.000 0

Thay đôi phải thu 119.232.000 59.616.000 59.616.000 238.464.000

Thanh ly

Dong tién vao

Dau tu

Chị phí hoạt động

Thuế

Thay đổi tiền tối

thiểu

Thay đối phải trả

Thay đổi tồn kho

Dòng tiền ra

Dòng tiên ròng

INDIRECT TIPV

Nam

EAT

Khau hao

Lai vay

Thay đổi VLĐ

ròng

OCF

Investment

Liquidation

Land acquisition

Working capital

ICF

Cash flow

12

675.648.000 339.550.000

946.800.000 -48.538.733

13.512.960

189.360.000

94.680.000 817.094.227

339.550.000 141.446.227

-194.154.933 76.818.667 13.955.000

38.064.960 -141.446.227 339.550.000

339.550.000 -141.446.227

PROJECT SPONSOR ESTIMATE

1.132.704.000 1.530.144.000

109.094.000 347.558.000

994.140.000 1.043.847.000 0 22.411.600

6.756.480

9.468.000

4.734.000 1.018.574.080 1.138.521.313

114.129.920

2 89.646.400 76.818.667 9.303.333

61.638.480 114.129.920

114.129.920

92.888.533

6.756.480 -27.025.920

9.941.400 208.769.400

4.970.700 104.384.700

77.358.780

391.622.687 270.199.220

371.554.133 76.818.667 4.651.667

61.401.780 -161.105.220 391.622.687 161.105.220

54.144.000 54.950.000

0 109.094.000

391.622.687 270.199.220