Mr Bakery Master Business Plan — People and Production

The production establishment, shift planning around oven capacity, and the skills a confectionery bakery depends on.

People and Production

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Role

Year 1

Year 3

Year 5

Responsibility

Founder and manager

1

1

1

Buying, pricing, funding relationships, route oversight

Head baker

1

1

1

The bake, the recipe book, yields and quality

Production supervisor

1

2

From Year 2; runs a shift without the founder present

Bakers and assistants

3

7

11

Mixing, moulding, proofing, baking, finishing

Packers

1

3

4

Packing, labelling and load preparation

Route salesmen and drivers

1

3

4

Delivery, order-taking, returns collection and credit

Retail staff

3

From Year 4, at the retail outlet

Administration and bookkeeping

1

1

2

Invoicing, debtors, payroll and the weekly prime cost calculation

R’000

Year 1

Year 2

Year 3

Year 4

Year 5

Labour

1 022

1 673

2 460

3 359

4 287

As a share of revenue

27.8%

27.1%

26.4%

25.7%

25.0%

Owner and management

264

312

372

432

498

Combined

1 286

1 985

2 832

3 791

4 785

As a share of revenue

35.0%

32.2%

30.4%

29.0%

27.9%

Labour and owner remuneration together fall from 35.0 per cent of revenue to 27.9 per cent. Owner remuneration is a real cost from Year 1 at R264 000 rising to R498 000, and it is deducted before EBITDA, which means the break-even in Section 15 is calculated after the founder has drawn a living.

12.1 The production day

Time

Activity

Note

22:00 – 01:00

Sponge and dough preparation; overnight retarding

The retarder is what makes a single shift produce a morning delivery

01:00 – 04:00

Bulk mixing, dividing, moulding and first proof

The head baker’s shift; yields are measured here

04:00 – 06:00

Baking, cooling and finishing

Oven scheduling to load; the energy discipline in Section 9

05:00 – 06:00

Packing and route loading

Overlaps the bake so vehicles leave on time

06:00 – 11:00

Delivery routes; returns collected on the round

The route salesman’s shift

11:00 – 14:00

Second bake for afternoon and next-day lines; cleaning

Cakes and tarts, which are ordered rather than speculative

14:00 – 16:00

Order-taking for the following day; returns reconciled

The order book per shop from Section 8.1

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