FCB Bakery Management Accounting

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Management Accounting II
FCB Bakery Shop
Executive Summary
FCB Bakery is a specialty food retailer. FCB uses a system that is similar to RotiBoy
Bakery to provide Mexican buns in a fast and time-efficient way. FCB provides its
customers the ability to order and buy the bun without waiting in long queue. FCB is
offering cheaper offers to the RotiBoy.
FCB offers its patrons the finest Mexican buns, specializing in specialty coffees flavors. In
addition, FCB will ensure the patrons grab their freshly made buns straight on the spot
without delay. Seasonally, TDP will add other flavors such as chocolate, cheese and more
flavors.
FCB will focus on two markets:
The Daily Commuter- someone traveling to/from work, out shopping, delivering goods or
services, or just out for a drive.
The Captive Consumer- someone who is in a restricted environment that does not allow
convenient departure and return while searching for finger food, or where finger food are
an integral part of the environment.
FCB will penetrate the commuter and captive consumer markets by locating their premises
in the most logical and accessible locations. The location are carefully selected in a
two-sided traffic and selling the buns in less time than required for a visit to the locally
confectionary shop.
In addition to providing a quality product and an extensive delicious buns, to ensure
customer awareness, as well as good publicity coverage and media support, we will be
using word of mouths strategy based upon customer positive feedback.
The FCBs financial picture is quite promising. Since FCB is operating a cash business, the
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