

CHAPTER ONE: PROCEDURES FOR THE CREATION OF

BAKERY COMPANY IN DOUALA CAMEROUN

INTRODUCTION
This chapter is based on the legal procedures for the creation of a bakery
company in Cameroon. All commercial companies and other corporate
bodies or business entities must be established under the OHADA
Uniform Acts and should apply for registration in the Trade and Personal
Property Credit Register within one month of their formation to the
Registrar of the Court of First Instance. Article 3 of the Uniform Act
relating to Commercial Companies and Economic Interest Groups
(UACCEIG) states that: any person whatever their nationality wishing to
engage in commercial activity in the form of a company on the territory
of one of the contracting states shall choose the form of company which
suits the envisaged from amongst those provided by the Uniform Act.
The UACCEIG recognizes five (5) forms of commercial companies that
can be registered which includes Private Limited Company (LTD),
Public Limited Company (PLC), Partnership, Limited Partnership
Company and Simplified Joint Stock Company.

From this list of commercial companies, we have chosen to operate our

bakery company as a Private Limited Company.
This chapter is subdivided into two sections. Section: Legal Procedures
and Documents needed for the creation of a Company and section two:
The Registration of the Company at the Tax Administration.

Firstly, we will have an overview on the different types of registered

business entities under the OHADA Uniform Acts then we will proceed
to the procedures for the creation of our company type.

REGISTERED FORMS OF COMPANIES

1. Private Limited Liability Company

It is roughly equivalent to the small private company under English

Law and it is the commonest form of corporate body under the

OHADA Uniform Acts. The Private Limited Company is defined
in Article 309 as a company in which the partners or members are
liable for the company’s debts up to the limit of their contributions
and their rights are represented by their company’s shares. It may
be formed by a natural person, a corporate body or two or more
natural persons or corporate bodies. This is a type of company with
a minimum registered capital of 1,000,000 FCFA divided into
equal shares of nominal value of not less than 5,000 FCFA each.
Today within the Cameroonian context, Section 2 of Law No.
2016/014 of 14 December 2016 to fix the Minimum Registered
Capital and Conditions for using Notaries Public in the
establishment of Private Limited Companies in Cameroon has
 fixed its registered capital to be 100,000 FCFA and is divided into
equal shares whose face value shall not be less than 5,000 FCFA.
The management is confided to one or more manager appointed by
the statutes. The name of such companies in Cameroon usually end
in “LTD” or “SARL”
2. Public Limited Liability Company

It is defined by Article 385 as a company in which the liability of

shareholders for the debts of the company is limited to the amount
of shares he has taken and his rights are represented by shares. It
may have only one single shareholder. This is a company with a
minimum authorized capital fixed by Article 387 at 10,000,000
FCFA divided into shares of nominal value of not less than 10,000
FCFA each. It name shall be immediately preceded by the words
S.A or PLC. In contrast with the private limited company, the
shares of public limited companies are opened for subscription by
the public.
However, both companies enjoy limited liabilities.

3. Partnership

According to Article 270, a partnership is a company in which all

the partners are traders have unlimited liability for the company’s
debts. Here, all the members must possess the status of trader and
they must show proof of the presence of a Commercial Act. The
Uniform Act relating to Commercial Companies and Economic
 Interest Groups has not fixed any minimum amount of capital
required to begin the partnership.
4. Limited Partnership Company

The limited partnership is a form of partnership with two types of

partners. Members of a limited partnership are either full partners
or limited partners. While the former will manage the company and
be fully liable for the company’s debts, the latter (usually investors)
will be “sleeping” partners with a limited personal liability.
5. Simplified Joint Stock Company

The Simplified Joint Stock Company is a registered company under

the OHADA Law which allows the shareholders the liability to
organize the governance of the company in the manner stipulated
in their Article of Association. It is a company with a minimum
share capital. The minimum capital for registration is determined
by the members in the Article of Association. However, unlike the
PLC, the Simplified Joint Stock Company cannot make public calls
for capital and cannot list their shares on the stock exchange.
 SECTION I: LEGAL PROCEDURES AND REQUIREMENTS
NECESSARY FOR CREATION
The conditions for the creation of small businesses either by natural
persons or corporate bodies are those provided by the Uniform Acts
notably, the Uniform Act on General Commercial Law (UAGCL) band
the Uniform Act on Commercial Companies and Economic Interest
Groups (UACCEIG). Companies in Cameroon are registered at the
Business Creation and Formalities Center (BCFC), which is located in
Douala Cameroon.

It is also good to contact a notary to help you to compile documents

needed for the creation of your company. The approve procedure is as
follows;

 Two (2) Original application to register a company in Cameroon

and must contain the following;
i. The name of the company; which is YUMMY CAKES SARL
ii. Address of the registered office of the company; based in
Douala iii. Authorized share capital
of the company
iv. Duration of the company

v. Business objectives; production and distribution of cakes,

pancakes and cupcakes for events or personal nutrition
purposes.
 vi. Details on the shareholders and managers; our company has
six (6) Shareholders with one being appointed as a manager.
vii. The company’s Manager appointment, remuneration and
dismissal clauses are inserted in the Article of Association.
viii. Shareholders’ contributions or shares capital is the amount
invested by a company’s shareholders for use in the business
in the case of YUMMY CAKES SARL the share capital of
each shareholder is equal.
 Shareholders must submit copies of their passports or national
identity cards to be filed at the registry.
 The notary must issue a certificate of appointment of the manager
duly stamped, notarized and filed.
 Localization sketch of business duly approved by the local revenue
unit is an essential requirement to register a company in Cameroon.
 The capital and number of shares should be defined.

PROCEDURE TO REGISTER A COMPANY

The notary must use the information gathered to draft the required
documents to register a company in Cameroon in line with the
Uniform Act on Commercial Companies and Economic Interest
Groups by OHADA. Documents to be prepared by our notary to
engage our company registration’s process includes;
i. Memorandum and Article of Association of the company
ii. Statement of subscription and payment of share capital
 iii. Appointment of company manager

iv. Declaration of regularity and OHADA conformity

v. Declaration of company shareholders and company manager

vi. Lease agreement of the business or temporal

The notary deposits these documents at the Business Creation and

Formalities Center in order to obtain the legal documents at the end of
the creation process.

DOCUMENTS DELIVERED AT THE END OF THE

REGISTRATION PROCESS
This is to show proves that the procedure of registration of the company
has been successfully completed and can now present the listed
documents below to the authority or third party if needed.

i. Certificate of incorporation; registered and notarized

ii. Attestation of business creation of company

iii. Memorandum or Article of Association; registered and

notarized

iv. Statement of share subscription; registered and notarized

v. Certificate of non-indebtedness of the company

vi. Certificate of appointment of the company manager

vii. Business License of the company

 viii. Registered lease agreement of the company

SECTION II: REGISTRATION AT THE TAX

ADMINISTRATION
As the general tax code required the registration of a company at the tax
administration is as follows; we need a taxpayer’s card, attestation of
business localization and certificate of no indebtedness. Which will be
seen below.
A. TAX PAYERS CARD

The taxpayer card contains registration information of the tax payer like
the business name, a unique identification number and tax assessment
system. The tax identification number is form with the date of creation of
the company. The company is created 24/04/2022 and chronological
number is 5682371 with key P our tax identification number is therefore
M04225692371P.
Also taxes to be paid by a taxpayer depend on the taxation system
according to section 93 of the GTC there are three tax assessment
system in Cameroon on the basis of turnover realized by the business.
i. GLOBAL TAX SYSTEM

Here, this is a sole proprietor whose annual turnover is less than

10,000,000 XAF. It is paid quarterly to the council of the locality
of business.
 ii. SIMPLIFIED TAX SYSTEM

This is for natural and artificial persons whose annual turnover

range 10,000,000 XAF and less than 50,000,000 XAF except for
passenger transport and operators of game chance and
entertainment.
iii. ACTUAL TAX ASSESSMENT SYSTEM

This is for natural and artificial person with an annual turnover of

50,000,000 XAF.
For bakery company, the case of YUMMY CAKES SARL falls
under the category of simplified tax assessment system.

B. ATTESTATION OF LOCALIZATION

This is to ensure all business have a location within Cameroon. The tax
inspector delegate agents physically visit the company office and draw
up a sketch localization map to ease identification before incorporating a
company.

C. CERTIFICATE OF NON INDEBTEDNESS

This confirms the status of the status of the company and confirm the
valid period of the business license. The business license is recurred after
monthly.
CONCLUSION
In conclusion CHAPTER ONE (1) talks about the legal procedures of
the registration of YUMMY CAKES SARL which as indicated by its
business type “SARL” also called “LTD” known as being a PRIVATE
LIMITED COMPANY. We have chosen this company type for some
reason which are; claim on limited company expenses, the personal
assets here are protected, it is easier to operate compared to public
limited form of business, greater opportunity of tax planning and also
protects the companies name even if you are not contracting (no one can
use the companies name). It is divided into two (2) sections, one talks
about the documents needed to legally register YUMMY CAKES and
the second one talk about the registration at the tax administration and
generating the tax Id number and also tax payer’s card. At the end of this
process of legal registration some documents were handed to us such as;

- Certificate of incorporation

- Business License

- Taxpayers registration number

- Localization plan

- Certificate of non-indebtedness

- Notarized lease agreement

 This proves that the company has been legally registered in
Cameroon.

CHAPTER TWO: THE PROCESSING ACTIVITY IN

YUMMY CAKES SARL
In this chapter we will talk about the processing activity in yummy
cakes sarl and also give the financial assets of the company which is
what we bought, what quantity and at what price. This chapter will be
the divided into two (2) sections. Section 1 will talk about the
financial assets and Section 2 will explain step by step what is done in
the company and how it is done with every detailed mentioned.

SECTION I: FINANCIAL ASSEST OF YUMMY CAKES

A table will be raised to present all the items in a well-defined form. It
should be noted that this source of information on the price of the
assets has been taken within the Cameroon boundary and also varies
depending of the market, relationship with the suppliers and also
discount price due to the quantity demanded.

Primary Expenses we have the following;

AMOUNT

EXPENSES (FCFA) DURATION(monthly)

House rent 50000 12

Water fee 5000 12

Electricity 5000 12

security camera 150000 //

TOTAL ANNUALLY 870000

This includes the amount we spend on the house rent, water fee,
electricity bill monthly and also installation of security camera giving the
total expenses in a year.

As secondary expenses we have;

OVERALL

PRICE(FCFA) PRICE

PRODUCTS/ ITEMS QUATITY PER UNIT (FCFA)

Oven + Gas cooker 1 75000 75000

Grills 1 13000 13000

Air conditioner 2 45000 90000

Microwaves 1 35000 35000

Freezers 1 170000 170000

Refrigerator 1 120000 120000

ICE Maker 2 5000 10000

Knives (set) 2 5000 10000

Cutting board 2 3500 7000

Pots (set of 5) 1 17000 17000

Pans (set of 5) 1 60000 60000

Mixing bowls (2L ,3L, 4L & 5L) 1 10000 10000

Blenders 1 13000 13000

Mixers 1 47000 47000

Storage containers (set of 10) 1 5000 5000

Kitchen gloves 2 2000 4000
Sanitary buckets 10 500 5000
Sterilizer 1 50000 50000
Table service essentials 3 15000 45000
Papers boats (pack of 100) 1 6000 6000
Plates (50) 1 20000 20000
Clamshells(100) 2 10000 20000
Apron 8 1000 8000
Bag of flour 1 24000 24000
Bag of sugar 2 32000 64000
Crater of eggs 10 2300 23000
Butter 9,5KG Jadida 2 21500 43000
Vanilla sugar 10 Sachet per lot 5 1500 7500
Vanilla fruit 5 1500 7500
Icing sugar 5KG 1 9000 9000
Yoghurt 1KG 12 1900 22800
Lemon 50 25 1250
Yeast powder 10 Sachet per lot 10 500 5000
Nutmeg 1KG 1 12000 12000
Cocoa powder 250G 2 2000 4000
Powder milk 1KG Dairy America 2 2750 5500
Bag of salt Diamond 18KG 2 3000 6000
Oranges 50 50 2500
Cinnamon 1KG 1 7000 7000
Chocolat Tartina 10KG 2 17800 35600

TOTAL 1119650

This is the list of all inventory and furniture used at the beginning of our
activities and as times extends we bought new item and did
replenishment in case we were running out of stock of certain items.
The total of all this expenses which is PRIMARY EXPENSES +
SECONDARY EXPENSES =1,989,650 FCFA

Other expenses include

• Safety equipment

• Chemical data sheet

• Kitchen display system  And a first Aid kit which gives the
overall expenses of 2,300,000 FCFA which is our base cost.

SECTION II: THE PROCESSING OF YUMMY CAKES

THE ENVIRONMENT OF YUMMY CAKES
YUMMY CAKES LTD is located at Ange Raphael. This is because it is
a strategic position in the sense that it is an area which is bonded people
and university who can have an easy access to the shop.

We rented a house of one parlor, one room, a kitchen and a toilet for one
year which was renovated and partitioned in the following manner;

• In the first room, we placed an exhibition showcase in the middle

of the room to expose our different varieties of pastries, in the other
part we placed a small table and chairs which serves as office in
order to register the different orders. With an air conditioner for the
whole room.
 • The second room served as a store where all our utensils/equipment
and ingredients were stored, together with the refrigerator and the
freezer.
• The last room served as a kitchen where all the preparation of our
pastries takes place. An air conditioner has also been placed in the
kitchen.

STAGES INVOVLED IN THE PRODUCTION OF YUMMY

CAKES

INTRODUCTION

We are in the commercial pastries production line of business and we

want to focus on the vast opportunities available in the bakery industry,
to contribute our quota in growing in the Cameroon market and a
national distribution of our pastries products and above all to make
profit.

The process of making cakes, and cupcakes involve several stages that
must be followed carefully to achieve a delicious and visually appealing
end product. These stages include measuring and mixing ingredients,
preparing baking pans, baking the cake layers, cooling and decorating
the finished product.

In order to make a cake from scratch, one must first gather all necessary
ingredients such as flour, sugar, eggs etc. Then they need to measure out
each ingredient properly according to their recipe's instructions before
mixing them together using either hand or electric mixers until they form
a smooth batter.

Next comes the stage of preparing baking pans by greasing them with
butter or oil and dusting with flour so that cakes don't stick when baked.
After this step is complete its time for baking which usually takes
between 25-45 minutes depending on the type of Cake being made.
Once baked through completely it's essential for cakes to cool down before
frosting because frosting will melt if put onto hot Cakes leading to
undesirable results; thus, allowing enough
e for Cakes
tim cooling will
ensure better frosting outcomes later on during decoration phase

Finally comes decorating your creation into something beautiful and

scrumptious!

PREPAPRATION OF YOGHURT CAKE

INGREDIENTS:

 1 cup plain yoghurt (400g

)

 1 cup of suga
r

 1cup of vegetable oil

 3 cups of flour
 4 eggs
 Pinch of salt
 Zest of one lemon
 1 sachet of vanilla sugar
 • 1 sachet of baking powder (11g)

• ½ teaspoon of nutmeg

• ½ teaspoon of baking soda

INSTRUCTIONS:

• Preheat your oven to 180°C. Grease an eight-inch round cake pan

with butter.
• In a medium bowl, whisk together the flour, baking powder, baking
soda and salt.
• In another large mixing bowl, beat the sugar and the eggs until light
and fluffy.
• Add the vegetable oil, yoghurt, lemon zest, nutmeg, vanilla sugar
and mix well until combined evenly.
• Gradually add in the dry ingredients while mixing on low speed till
it forms into smooth batter without lumps.
• Pour the batter into your prepared cake pan then bake for around
3540 minutes or until toothpick inserted comes out clean from the
center of the cake.
• Once baked through completely, set aside your yoghurt cake to
cool down before slicing and serving.
PREPAPRATION OF PLAIN CAKE
 • Mix in the vanilla extract till it is evenly combined into batter
mixture.
• Gradually add in half of dry ingredients along with half portion of
milk then mix on low speed till smooth consistency forms without
any lumps.
• Repeat step #6 again by adding remaining half portion of dry
ingredients followed by rest of milk until form into smooth cake
batter.
• Pour this prepared batter into grassed cake can.

• Bake for approximately 35-45 minutes or until toothpick inserted

comes out clean from the center of the cake.
• Once baked through completely, set aside your yoghurt cake to
cool down before slicing and serving.

We also propose other varieties of cakes such as marble cakes, orange

cakes, pound cakes, and chocolate cakes. All these follow the same
proceeding apart for some specific ingredients which is being added in
the different types of cakes depending on the cake.

We also propose cream cakes for special occasions or on command.

PREPAPRATION OF CREAM CAKE

INGREDIENTS:
 For the Cake:

 2 cups of flour
 1 tablespoon baking powder
 1/4 teasp
oon salt

 1/2 cup unsalted butter, softened at room temperature

 1 and 1/4 cups granulated sugar
 2 large eggs
 2 teaspoons vanilla extract

 3/4 cup whole milk

For the Cream Filling:

 2 Cups Heavy Whipping Cream

 6 Tablespoons Powdered Sugar

INSTRUCTIONS:

For the Cake:

 Preheat your oven to 180°C. Grease-inch

an eight
round cake pan
with butter or cooking spray.

 In a medium bowl, whisk together the flour, baking powder and

salt.
  In another large mixing bowl cream together the
softened butter & sugar until light and fluffy using electric mixer
for around 3 -5 minutes.
• Add in one egg at time while mixing well after each addition.

• Mix in the vanilla extract till it is evenly combined into batter

mixture
• Gradually add in half of dry ingredients along with half portion
of milk then mix on low speed till smooth consistency forms
without any lumps.
• Repeat step #6 again by adding remaining half portion of dry
ingredients followed by rest of Milk until it forms into smooth
Cake Batter.
• Pour this prepared batter into greased cake pan

• Bake for approximately 30 -35 minutes or until toothpick

inserted comes out clean from center of Cake
• Once baked through completely set aside your plain Cake to
cool down

For Cream filling:

  In separate bowl beat, heavy whipping cream using
electric mixer for about 5 mins on high speed until light and
fluffy texture appears.
• Now gradually sprinkle powdered sugar while you continue to
beat the cream till it forms into stiff peaks and is evenly
combined.
• Once your Cream filling is ready, slice plain cake horizontally
in half.
• Spread a generous layer of whipped cream on bottom half of
cake.

• Place top portion back onto the bottom one with cream spread
and press gently down until this Cream Cake sticks together as
a whole.
• Now Spread rest of Whipped Cream on Top Surface Layer and
sides of Cake using spatula or piping bag for decorative effect 
Refrigerate assembled cake for 1-2 hours before serving.

Different flavors can be added to this receipt depending on the type of

cake you want.

Another brand of the product we offer are cupcakes

  PREPAPRATION OF CUPCAKES

INGREDIENTS:

• Now add milk followed by vanilla extract, vanilla sugar and lemon
zest into mixture and beat again for few minutes
• Add dry ingredients prepared earlier step by step into wet
ingredients, mixing well after each addition of dry ingredient until
batter is smooth without any lumps.
• Pour the batter evenly between the lined muffin cups filling them
about two-thirds full.
• Bake for approximately 18–25 minutes, or until toothpick inserted
comes out clean from center of cupcakes
• Once baked through completely set aside your cupcakes to cool
down before frosting!
• Decorate as per choice using frosting like buttercream, whipped
cream or ganache etc.

For chocolate cupcakes, just follow the same proceeding and add 60g
of cocoa powder and 100g of melted chocolate.

THE DELIVERY/ DISTRIBUTION OF YUMMY CAKES

YUMMY CAKES delivery their products in specialized packages

adapted for each product and it is done as follows;

• Bakeries: Since we are a bakery company, we expose part of our

products where we sell our homemade cakes and cupcakes or
supply them to people.
 • Online platforms: With the rise of e-commerce websites, it has
become increasingly popular for people to order cakes and
cupcakes online from specialized bakeries or marketplaces
selling these products. Thus, we also publish our products on
different websites.
• Catering services: Our cakes and cupcakes are also distributed
by catering companies who offer them as part of their menu for
events such as weddings, birthdays, corporate events etc.,

Overall, the choice of distribution channel depends on factors like

product quality, target audience and cost effectiveness

CONCLUSION

In conclusion, the production and distribution of cakes and cupcakes

involve several stages.

Firstly, the ingredients are sourced from various suppliers. The

quality of ingredients is critical in ensuring that the final product meets
customers' expectations.

Secondly, once the ingredients have been acquired, they are stored
appropriately to maintain their freshness and quality.

Thirdly, using recipes or formulas specific to each type of cake or

cupcake being produced, the batter is prepared by mixing dry ingredients
together with wet ones until it forms into smooth consistency.
 Fourthly, they are then baked at a certain temperature for a specific
time period depending on recipe used.

Fifthly, the finished products are cooled before undergoing further

processing such as frosting and decoration.

Sixthly, the packaged cakes/cupcakes must be labeled properly

with all necessary details like manufacturing date, expiry date etc.,

Finally, these finished products can be distributed through various

channels such as retail stores, bakeries or online platforms like
ecommerce websites so that people can enjoy them.

Overall, these steps ensure that high-quality cakes and cupcakes

reach customers while maintaining their taste and freshness!
 CHAPTER THREE: HUMAN RESOURCE ASPECTS OF
THE COMPANY
As part of plans to build a top flight bakery company in Cameroon, we
have perfected plans to get it right from the outset, which is why we are
going the extra mile to ensure that we have competent employees to
occupy all the available positions in our company.

The goals we want to achieve is what has informed the amount we are
ready to pay for the best hands available in the bakery industry. This is
long as we are willing and ready to work with us to achieve our business
goals and objectives.

This chapter is also divided in two sections. Section 1 talks about the
organizational structure post and job descriptions meanwhile the Section
2 will talk on the payroll method including the salaries of each employee.

SECTION I: THE ORGANIZATIONAL STRUCTURE, POST

AND JOB DESCRIPTIONS
Our business structure is made up of;

o CHIEF EXECUTIVE OFFICER

o BAKERY MANAGER

o PRODUCTION BAKERS/ ASSISTANT BAKER

o SPECIALIZED SKILLS/ CHIEF BAKER

o SALES AND MARKETING OFFICER

o COUNTER STAFF
o ACCOUNTANT
o KITCHEN HELP
o DELIVERY AGENT / DISTRIBUTION VAN
DRIVERS
o CLEANERS

1. CHIEF EXECUTIVE OFFICER

 Responsible for providing direction for the business
 Creating, communicating and implementing the organizations
vision, mission and overall direction that is leading the
development and implementation of the overall
organization’s strategy.
 Responsible of the day to day activities of the business
 Responsible for handling high profile clients and deals
 Responsible for fixing prices and signing business deals
 Responsible for recruitment
 Responsible for payments of salaries
 Responsible for signing checks and documents on the behalf
of the company
 Evaluates the success of the organization
 Reports to the board
 2. BAKERY MANAGER

Bakery managers supervise baking staff and ensure that all

bakery operations run smoothly. They take inventory of baking
supplies, resolve customer complaints, and address poor staff
performance. The bakery manager equally has as the following
responsibilities;

 Ensuring that the bakery is adequately stocked with quality baking

ingredients and supplies.
 Developing and implementing advertising and marketing strategies
to attract new customers.
 Training staff to produce high quality bakery items while following
proper food handling procedures.
 Inspecting bakery items to ensure that established standards on
quality, uniformity and aesthetic appeal are met.
3. PRODUCTION BAKERS/ ASSISTANT BAKER

The heart of the bakery is the production/ assistant bakers, the

people who actually make our products. In the beginning, that might be
only you, but you will need more, if you plan to grow, or if have the
luxury of getting sick occasionally. Ideally, you will always have one or
two who are experienced or formally trained, or both. In some
jurisdictions, it is also mandatory for any food preparation staff to be
certified in food safety.

Depending on the range of products offered, we may need to have

bakers with different skills: Baking bread is very different from making
cakes, for example. We may also need to run multiple shifts. If we want
to have fresh bread on the racks first thing in the morning, that means
running a night shift, or at the very least, bringing in a baker very early to
retrieve prepared loaves from the cooler and bake them off.

If we know how much product we need to create so that we can pay

the bills and make the company profitable, we can work backwards from
those figures to calculate how many production staff we will need to get
the job done. In this case four (4) bakers will be a starting point while the
business grows and might recruit more as time goes on.

4. SPECIALIZED SKILLS/ CHIEF BAKER

One key to success in baking is to find a way to differentiate

yourself from the local competition; often, that means drawing on some
specialized skills. If you do not have those skills yourself, you will need
to find those skills and hire them. This might mean taking on a really
good artisan bread-baker, a skilled pastry chef, or perhaps a talented cake
decorator, who can bring your customers wildest dreams to sweet, edible
life. Generally, these people command a premium wage, and it is well
deserved, but that also represents a couple of risks for the bakery owner.
 First, you need to be sure there is enough of a market for their
products to cover the cost of their wages, as well as any associated
ingredients and specialized equipment we might need. Second, if those
skills are irreplaceable, and that specialist eventually moves on, as even
the best staff will, the business may suffer as a result. It definitely helps
if you have a nearby trade school that graduates a fresh batch of newly
minted pastry chefs and cake decorators every few months, who are
itching to try their wings and to start paying down their student debts.

5. SALES AND MARKETING OFFICER

 Responsible for marketing the company’s products and

services
 Responsible for promoting the company

 Responsible for creating marketing and sales strategies etc.

 Represents the organization in some strategic business

meeting

 Ensures that our wholesale customers gat supplies of our

products as at when due.
6. COUNTER STAFF

Even if you plan to do all the baking yourself, in the beginning, you
probably will not be able to do that, and to take care of customers at the
same time. Someone to work the front counter will likely be among your
first hires, and it is an important one. The people working cash and
filling your displays are the face of the company, so it is important to
choose them carefully. They will need to be, or become, meticulous food
handlers, but that is a skill that can be trained.

When you are hiring, look for people with a naturally sunny, upbeat,
engaging personality. A bakery with only average product can survive
handily, if customers like the staff, but even the best baked goods in
town will not help if your cashiers rub customers the wrong way. One
counter staff will be hired while thinking of more to be hired as the
business grows.

7. ACCOUNTANT

 Receives payments on the behalf of the bakery

 Issues receipt to customers

 Prepares financial report at the end of every working week

 Handles all financial transaction on the behalf of the bakery

 Interfaces with our bankers

 Responsible for payment of tax, levies and utility bills

 Any other duty as assigned by the CEO /MANAGER

8. KITCHEN HELP

Not everybody in your kitchen needs to be a baker. As you grow,

there will be many tasks that require a strong back and attention to detail,
but not necessarily production skills. You will need dishes washed,
floors swept, sacks of flour hauled, bins of ingredients re-filled, and any
number of other tasks attended to. The sooner you can start hiring people
other than your bakers to do those things, the more bakers can focus on
turning out the product that generates the revenues.

Depending on how much time this busy work takes away from your
production bakers day, the increase in productivity might actually pay for
that first hire. Recruit your unskilled helpers with an eye towards the
future: Those who prove themselves to be hard workers and fast learners
can be trained upward to become your next bakers.

9. DELIVERY AGENT / DISTRIBUTION VAN DRIVERS

There will be the need of a delivery agent who will be in charge of

delivery online orders to the various customer doorstep. The delivery
agent will represent our company in a professional and cost-effective
manner to increase our profitability and customer satisfaction. The
responsibility of the delivery agent will be as follows;

 Deliver a wide variety of items to different addresses and through

different routes.
 Follow routes and time schedule.

 Load, unload, prepare, inspect and operate a delivery vehicle

 Ask for feedbacks on provided client services and resolve clients

complaints.
 Inform customers about new products and services
 Collect payments

10. CLEANERS

 Responsible for cleaning the facility at all times

 Ensures that toiletries and supplies don’t run out of stock

 Cleans both the interior and exterior of the building

 Any other duty as assigned by the manager

SECTION II: THE PAYROLL METHOD AND SALARIES

Payroll management is the administration and management of staff
financial reports, such as wages, salaries, deductions, bonuses, and
other relevant financial records. It also involves a continuous review
and update of the payroll database to ensure that the status is always
captured with respect to the remuneration of staff.

In this section I will explain the different methods of payroll

management YUMMY CAKES uses

METHODS OF PAYROLL MANAGEMENT

EXCEL

This is the cheapest option for payroll management. This approach is

suitable for Yummy cakes because it is a startup and a small
company. This method involves developing a payroll management
template, which allows calculations and the use of mathematical
 formulae on Excel spreadsheets. The downside of this method is that
it is challenging to manage and prone to errors.

PAYROLL MANAGEMENT SOFTWARE

This provide a simplified option for the company. There are several
reliable applications for payroll management to choose from. Such
software applications usually provide a template for the input of the
employee details and relevant input factors. The size and composition
of the company determine the best type of payroll software that is
suitable for day-to-day operations.

Some other payroll methods available to businesses include direct

deposits, checks (written or printed) cash, or payroll cards. Employees
in yummy cakes are paid according to;

a. Base salaries

b. Commission pay

c. Hourly wages
Commission
Resource name Type Initials Hourly wages Base salaries
pay/hr.

bakery manager Work BK 225 FCFA/hr. 150 FCFA/hr. 72 000 FCFA

production baker 1, Work PB 157 FCFA/hr. 100 FCFA/hr. 50 000 FCFA

2, 3 & 4
Chief baker Work CB 215 FCFA/hr. 100 FCFA/hr. 69 000 FCFA

sales and marketing

Work SMO 225 FCFA/hr. 188 FCFA/hr. 72 000 FCFA
officer

counter staff Work CS 157 FCFA/hr. 200 FCFA/hr. 50 000 FCFA

accountant Work ACC 250 FCFA/hr. 200 FCFA/hr. 80 000 FCFA

kitchen help Work KH 125 FCFA/hr. 125 FCFA/hr. 40 000 FCFA

delivery agent Work DA 157 FCFA/hr. 100 FCFA/hr. 50 000 FCFA

Cleaners Work CN 125 FCFA/hr. 100 FCFA/hr. 40 000 FCFA

The overall monthly and annual payment are;

Monthly 673 000 FCFA
Annually 8 076 000 FCFA

Respecting the fact that the company should emphasize the annual
payment of its employees (12 months) to increase effectiveness of
employees and avoid late payment of salaries.

To conclude, chapter three talks about the human resources of the

company and also defines both the organizational structure of the
company and also the payroll methods including the salaries of the
 employees based on the commission pay, hourly wages and also base
salaries.

CHAPTER FOUR: MARKETING STRATEGIES TO EMPLOYED

Bakery is a commercial business which helps a man to maintain his/her

economy. A bakery is an establishment that produces and sells flour
based food baked in an oven such as bread, cookies, cakes, cupcakes,
doughnuts, bagels, pastries, and pies.

Some retail bakeries are also categorized as cafés, serving coffee and tea
to customers who wish to consume the baked goods on the premises.

In an increasingly competitive marketplace, it is vital for a bakery to

employ effective marketing strategies to gain a larger market share,
attract new customers, and retain existing ones. This is why in this
section we are going to outline the various approaches YUMMY
CAKES SARL uses to achieve these goals while maintaining affordable
prices and high-quality products. By implementing a combination of
innovative advertising, targeted marketing, and customer-centric
initiatives, YUMMY CAKES SARL can establish a strong brand
presence, create customer loyalty, and achieve long-term success.

Definition of Marketing strategy

A marketing strategy is a plan of action businesses use to promote and

sell their products or services. It is a comprehensive approach that
outlines the methods and tactics used to reach and engage with target
audiences. Also, to increase their brand awareness, and drive sales.

A well-crafted marketing strategy should consider the company’s goals,

target market, competitors, and resources. The objective of a marketing
strategy is to establish a clear direction for the company. And align all
marketing efforts toward achieving that goal.

CATHERORIES OF THE MARKET STRATEGIES FOR YUMMY

CAKES SARL

This category should follow for all bakery products in a market:

Branding

Utilize social media

Offer discount and promotions

Utilize influencer marketing

Use Email marketing

Host events
WHY DO WE NEED THE RIGHT MARKETING STRATEGY
FOR YUMMY CAKES SARL BUSINESS?

A thriving bakery requires a great deal of effort. To be a small business

owner, we must have the necessary skills, motivation, and discipline.
However, an important aspect is frequently overlooked: our bakery’s
marketing strategy. Even if we make the most Instagram-worthy cake
pops and divine cupcakes or pancakes, they won’t sell if no one knows
that our bakery exists. A strong bakery marketing plan is essential to
market our products effectively.

This guide on bakery marketing was developed to help us spread the

word about our bakery and all of our great connections.

SOME KEY MARKETING STRATEGIES THAT WOULD

BOOST YUMMY CAKES SARL BUSINESS BRANDING

Our brand sets us apart from other bakeries and helps customers
remember our business. We have developed a unique logo, color scheme,
and overall aesthetic representing our bakery and its values.

We ensure our branding is consistent across all marketing materials, from

our website to our packaging.

Develop a solid SMO:

A website and social media accounts are essential for any business in
today’s digital age. Our website is well-designed, easy to navigate,
and optimized for search engines.

Social media platforms like Instagram, Facebook, and Twitter are great
for showcasing our products, connecting with customers, and promoting
our business.

Utilize social media:

Social media is a powerful tool for reaching potential customers and

building a community around our bakery.

Platforms like Instagram, Facebook, and Twitter allows us to showcase

our products, connect with customers, and even offer special promotions.
We make use of high-quality images and videos to ensure that our
bakery looks as appealing as possible.

Leverage words of mouth:

Word of mouth is one of the most potent forms of advertising and is

especially important in the food industry.

We encourage customers to leave reviews on sites like Yelp and

TripAdvisor and professionally respond to both positive and negative
feedback.

Utilize influencer marketing:

Influencer marketing is a powerful way to reach a large, engaged
audience and build brand awareness.

We entered into a partnership with influencers who are relevant to our

niche and whose followers are likely to be interested in our products we
offer.

Offer discounts and promotions:

Offering discounts and promotions are a great way to attract new

customers and keep existing ones coming back.

We consider offering a loyalty program where customers can earn

rewards for repeat business or run regular promotions to encourage
customers to try new products.

Host events:

We host events at our bakery, such as baking classes or tastings. It is a

great way to attract new customers and build relationships with existing
ones. We also consider offering discounts or special promotions to
attendees, and promote the event on social media and through email
marketing.

Use e-mail marketing:

E-mail marketing is an effective way to stay in touch with customers and

promote new products or deals.
We have built an email list of customers who have opted in to receiving
our emails, and send out regular newsletters or promotional emails.

We make sure to segment our email list in order to target specific groups
of customers with relevant content.

Partner with other businesses:

Partnering with other local businesses, such as coffee shops or

restaurants, can help us reach new customers and build relationships with
other business owners in our community. We consider offering special
deals or discounts to customers of our partner’s businesses, and promote
the partnership on social media and in our email marketing.

Community outreach:

Community outreach is a great way to attract new customers to our

bakery. By participating in local events and charity fundraisers, we can
create a positive image for our bakery and attract new customers.

In addition to this, we can establish our bakery as a community minded

business by supporting local organizations and schools.

SWOT analysis:

A bakery company SWOT analysis should be developed as well. This

analysis discusses the strengths, weaknesses, opportunity, and threats
that are normally associated with operating these types of businesses. As
it relates the strength, most bakery company are able to operate with a
moderate operating expense coupled with moderately high gross
margins. For the weakness of YUMMY CAKES SARL, there is a
significant amount of competition in the market among other bakery
businesses. It is important for us to develop a specific brand name that
we can use in conjunction with our business.

As opportunities, there are several bakery businesses that seek to

establish the best bakery stuffs that is quality cakes, cupcakes etc. at a
reasonable price.

For threats, the bakery medium faced much more difficulties on the
market price of ingredients, as the market price of each item changes
each years this bring instability of the purchase budget of the company.

Ansoff matrix:

The Ansoff Model is a matrix that helps marketing leaders identify

business growth opportunities for their marketing strategies in a
challenging market. It helps to conceptualize the level of risk associated
with different growth strategies and also helps marketers identify
opportunities to grow revenue for a business through developing new
products and services or "tapping into" new markets. So it's sometimes
known as the ‘Product-Market Matrix’ instead of the ‘Ansoff Matrix’.

The Ansoff Model's focus on growth means that is one of the most
widely used marketing models. It is used to evaluate opportunities for
companies to increase their sales through showing alternative
combinations for new markets (i.e. customer segments and geographical
locations) against products and services offering four strategies as
shown.

How to use the Ansoff Matrix?

Strategic questions that can be answered using the matrix include:

Market Penetration: How to sell more of our existing products or

services to our existing customer base?

Market Development: How to enter new markets?

Product and Development: How to develop existing products or

services.

Diversification: How to move into new markets with new products or

services, increase our sales with our existing customer base as well as
acquisition.

We may be executing more than one of these strategies depending on the

stage in our business, to evaluate the suitability of these strategies, issues
to consider for each of these are:

Market Penetration: changing opening hours of the store, reduce order

processing times, showcase entire product portfolio etc.

Market Development: Doing research on the market share in the

existing sectors back up potential demand to consider entering new
markets? Considering search intent for services in different markets, for
example, using Google Keyword Planner or Uber suggest can also
inform this. Can the company support this with existing resources?

Product and Development: Can new products be developed, perhaps

using cheaper manufacturers, improved quality, updated packaging.
Again market research to ask potential customers and influencers for
feedback can help here.

Diversification: Assess expertise, technical know-how. Can we move

into a new market with a new product offer using the skills in our
business? Do we have a strong management team to support it?

The RACE Framework:

Looking for a data-driven marketing strategy to help acquire and retain

more high-value customers? The popular RACE Framework empowers
marketers and managers with a step-by-step strategic marketing planning
structure. Integrated across plan - reach - act - convert - engage, this can
break down the marketing activities to set objectives and measure results
at each stage of the marketing funnel.
The RACE Framework is all about making the most of the customers'
experiences of the business, whether that's new or existing markets, new
or existing products, planning marketing strategy around the customer
journey makes sense.
WHY IT IS ESSENTIAL TO CREATE A MARKETING
STRATEGY FOR YUMMY CAKES SARL?

Marketing is a crucial aspect of any business, and YUMMY CAKES

SARL is no exception. A well-crafted marketing strategy can help our
bakery increase its customer base, generate more sales, and establish a
strong brand identity. In this blog post, we will discuss the importance of
a business marketing strategy for YUMMY CAKES SARL and how it
can help our bakery business succeed.

Target market

First and foremost, a marketing strategy can help our bakery business
identify its target market. By understanding its customers’ demographics,
needs, and preferences, our bakery can tailor its products, promotions,
and advertising to appeal to its target market. This can help our bakery
increase its customer base and generate more sales.

Brand identity

Additionally, a marketing strategy can help YUMMY CAKES SARL

establish a strong brand identity. YUMMY CAKES SARL can use its
marketing efforts to communicate its unique selling proposition, such as
its commitment to using locally sourced ingredients or its focus on
organic products.
This can help our bakery differentiate itself from its competitors and
build a loyal customer base.

Furthermore, a marketing strategy can help us create a consistent

message across all its marketing channels. This includes its website,
social media accounts, advertising, and in-store promotions.

YUMMY CAKES SARL can develop a sense of familiarity and trust

with its customers by creating a consistent message.

Strong online presence:

Another critical aspect of our bakery marketing strategy is creating a

robust online presence. In today’s digital age, many customers turn to
the internet to research products and businesses before making a
purchase.

Our bakery can attract new customers and increase its visibility by
having a well-designed website, active social media accounts, and
positive online reviews.

One of the most effective ways to market our bakery business is through
offering discounts and promotions. Offering discounts to new customers
or running regular promotions can attract new customers and increase
sales.
This can also help our business to stand out from its competitors.

Track progress:

Lastly, a marketing strategy can help YUMMY CAKES SARL measure

its success. Our bakery can track its progress and adjust its marketing
efforts as needed by setting clear goals and objectives. This can help our
bakery make informed decisions and continuously improve its marketing
efforts.

HOW MUCH SHOULD ONE SPEND ON BAKERY MARKETING

When it comes to marketing a bakery, there is no set amount that you

should spend. The amount we should spend on marketing will depend on
various factors, such as our budget, target market, and overall marketing
strategy.

Budget:

The budget is one of the first things to consider when determining how
much to spend on bakery marketing. This will help us to determine how
much we can afford to pay for marketing each month or year. If we have
a limited budget, we must be more strategic with our marketing efforts
and focus on the most cost-effective methods.

Target market:
Another factor to consider when determining how much to spend on
bakery marketing is the target market.

If we are targeting a specific demographic, such as families with young

children. Then we will need to focus our marketing efforts on reaching
that demographic.

This could involve targeting specific neighborhoods or marketing

channels more likely to achieve that demographic. Our overall marketing
strategy will also play a role in determining how much to spend on
bakery marketing.

For example, if our goal is to increase brand awareness, we may want

to focus on more expensive marketing methods such as television or
radio advertising.

On the other hand, if our goal is to increase sales, we should focus on

more cost-effective techniques such as social media marketing or email
marketing.

Social media is one of the most cost-effective ways to market a bakery.

Platforms like Instagram, Facebook, and Twitter allow businesses to
connect with their target audience in a more personal and engaging way.

Search Engine Optimization (SEO):

Search engine optimization (SEO) is another cost-effective way to
market a bakery. Optimizing our website for search engines can
increase our visibility and drive more traffic to our site.

This can be done through various tactics, such as keyword research and
on-page optimization. Additionally, by focusing on local SEO, we can
increase our visibility in search engines for local customers looking for a
bakery in our area.

Flyers and brochures:

One of the most traditional ways of marketing a bakery is through flyers

and brochures. This can be done by distributing flyers in the local area or
by mailing brochures to targeted customers.

This great way to reach new customers and promote special offers and
deals. However, it is crucial to remember that this method can be costly,
and the results may not be as measurable as other marketing methods.

Event marketing:

Finally, event marketing is a cost-effective way to market a bakery. We

can reach a larger audience and promote our bakery by participating in
local events, such as farmer’s markets or food festivals.

Additionally, by hosting our events, such as baking classes or tastings,

we create a sense of community around our bakery and build a loyal
customer base.
In conclusion, the amount to spend on bakery marketing will vary
depending on the specific goals and needs of the business.

It is essential to conduct market research and set a clear budget to ensure

that the marketing efforts are practical and efficient.

A good rule of thumb is to allocate a portion of the overall budget for

marketing, such as 5-10%, and make adjustments as necessary.

By carefully planning and monitoring the results of marketing efforts, a

bakery can increase its visibility and attract more customers, ultimately
leading to increased revenue.

TO WRAP UP

In conclusion, growing a bakery business takes time and effort, but we

can attract new customers and build a loyal following with the right
marketing strategies.

It is to be noted that, to develop a strong brand identity, leverage social

media, encourage word of mouth, host events, use email marketing, offer
discounts and promotions, partner with other businesses, and participate
in local events, to build a thriving bakery business.

A well-crafted marketing strategy can help a bakery establish itself as a

leading brand in the industry and achieve long-term success.
CHAPTER FIVE: PROCEDURES FOR OBTAINING A LOAN FROM
A BANK (SGBC BANK)

SECTION I: LOAN GRANTING PROCEDURES IN BANKS

Depending on the bank you choose, the process and the time it takes to
receive fun ding may vary. Generally, once the loan application and all
related documents are submitted to the bank, the rest of the process can
take anywhere from two weeks to six months. The timing may vary
based on the banks experience with lending to the borrower’s industry,
the borrower’s responsiveness in submitting the necessary documents
and the accuracy and completeness of information collected. Below are
steps involves in loan granting by banks.

1. Filling the loan application form and attaching the documents

The procedure to take home loan begins with an application form.

This loan application will require a few basic information about the
applicant. Usually, this includes:
• The monthly or yearly income

• The personal details of the applicant (name, phone number,

etc.)
• The employment details of the applicant

• The residential address of the applicant

• The educational information of the applicant

• The estimated cost of the property

• The property details on which the loan is applied

• The present means of financing the home property

Once the formal application is filled, the next step is to attach all
the valid documents required by the bank with it. This includes
the:

• Identity or ID proof

• Income proof
 • Address proof

• Employment details

• Bank statement

• Educational proof (school/ diploma/ degree certificate)

• Property details on which the loan is applied (if finalized) 2.

Payment of processing fee
Once the formal application and document submission process is
done, the applicant has to pay the processing fee to the bank. this is
the amount collected for maintaining the applicants loan account. It
includes sending some confidential paperwork like for example
post-dated cheque etc. each year. The processing fee of a bank
usually ranges; each bank has a processing fee for a loan. Some
banks offer zero processing fee. You should not fall for this
because this advantage can call for higher rate of interest, stamp
duties, and other legal charges.

3. Discussion with the bank

Here the applicant has completed the application and

documentation process he or she has to wait until the bank or the
respective e financial company checks the papers. It usually takes
about 1-2 days or even less if the submitted paperwork is correct.
There might be times when the bank might want the applicant to
pay a visit to the bank for a face-to-face interaction before the loan
 is sanctioned. This is done to collect more details about the
applicant and to make sure if he/she will be able to repay the loan
with the interest amount.

4. Valuation of the documents

Keep in mind that millions of people apply for home loans on a

daily basis and to ensure that bank approves the paperwork as soon
as possible, the applicant has to be genuine is the entire procedure.
Any false document or fraudulent activity is unacceptable by the
bank. It is a criminal offense and ca lead to bigger troubles. As
soon as the application form and documents are submitted, and the
processing fee is paid, the bank authority then evaluates them. A
bank examines the following details of an applicant:
• Residential address (previous and current)

• Place where he/she is employed

• Credentials of the employer

• Workplace contact number

• Residence contact number

A bank representative pays a visit to the applicant’s residence
or workplace to verify his/her details. At times, the references
listed by the applicant in the form are also checked. This
enables a clear trust between both the parties.
5. The sanction or approval process

The approval or sanction part is one of the most crucial stages of a

home loan process. This can either have a fruitful result or can be
rejected. It all comes down to the bank. If it is not satisfied with
any of the documents provided by the applicant, the probability of
approval turns less. If everything goes well, the loan will be
sanctioned or approved in no time.
6. Processing the offer letter

As soon as the loan is sanctioned or approved, the bank then sends

a certified offer letter, which mentions the following details:
• The loan amount that is being sanctioned  The interest rate
on the total loan amount
• Whether the interest rate is variable or fixed

• The loans tenure details

• The mode of loan repayments

• Terms, policies, and conditions of the home loan.


7. Loan closing

However, when a commitment is made by the institution providing

financing, the loan closing specialist, or closer, will prepare a
closing checklist of all required documentation needed on your
loan prior to closing. He or she will contact you to schedule a
 kickoff call to explain the checklist in detail. All parties involved in
the loan, including the borrower, the borrower’s legal consultants
and the lender, will be included on the call. Your closer will then
review and approve all documents received off the checklist and
move the loan into the last phase of closing. At this point, final
loan documentation, including the note, deed of trust, security
agreement, is prepared and reviewed by your closing team prior to
you signing to ensure all necessary information is included. Along
the financing process, you must work with a group of specialists
who bring your loan to fruition. Understanding the phases of the
loan and the roles of the lending team members will help you
gather the appropriate information and navigate the loan process.

SECTION II: PRESENTATION OF THE AMORTIZATION

TABLE

What is an amortization table?

An amortization table/ schedule is a table detailing each periodic
payment on an amortizing loan, as generated by an amortization
calculator. Amortization refers to the process of paying off a debt over
time through regular payments. An amortization table can show you how
your payment breaks down to principal paid and interest paid, and will
also keep track of how much principal you have left to pay. It does not
typically show additional charges you pay on your loan other than
interest.

The following data have been used to raise up the amortization table.

Montant du prêt (amount of the loan): 5,000,000 FCFA

Taux du prêt (loan rate) : 10%

Durée du prêt (term of the loan): 3 years

Nombre de paiement par an (number of payments per year) : 2

Date de début du prêt (loan Start date) : 11/03/2021

Payment supplementaire en option (optional additional payments):

100,000 FCFA

The rest of the information are done automatically on Microsoft Excel

and are show in appendix 1

To conclude, this chapter enumerates the loan granting process in

our chosen bank that is SGBC Bank and also present in detail important
information given to the bank and also the main documents necessary to
be eligible to loan acquiring. This is a very important step in the
formation of our business structure that is LOAN + EQUITY which will
enforce and stabilize the financial assets of the company.