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Burger World LLC is a fast food retailer which is engaged in producing and selling traditional and western fast foods in Oloy Bazaar are. It produces both fried and baked products and sell them in the Oloy Bazaar area.
Table 3. Personnal Plan
Employee |
Wage type |
Salary |
chief cooker baked food |
Monthly |
260,000 |
chief cook fried food |
Monthly |
295,000 |
Seller 1 (fried food) |
Sales commission (5 sum per product)+50000 monthly salary |
132,500 |
Seller 2 (baked food) |
Sales commission ((5 sum per product)+50000 monthly salary |
117,500 |
Delivery men |
Sales commission (5 sum per product)+20000 monthly salary |
97,000 |
Cleaner |
Monthly |
80,000 |
Administrator/accountant |
monthly |
282,000 |
Total wage cost monthly |
1,264,000 | |
Total wage cost quarterly |
3,792,000 |
Table 4. Direct material cost
cost per unit |
Forecasted sales per unit |
Total direct materials cost | |
Hot dog |
78.5 |
1,200 |
94200 |
Pancake with meat |
63 |
900 |
56,790 |
Pancake with sour cream |
28 |
600 |
16,680 |
Lavash |
82 |
4,500 |
366,750 |
Doner Kebab |
25 |
4,500 |
112,950 |
Patty with rice and egg |
33 |
900 |
29,700 |
Cheburek with meat |
48 |
900 |
43,560 |
Brownies |
168 |
1,200 |
201,240 |
Cheseburger |
178 |
4,500 |
802,800 |
Hamburger |
77 |
3,750 |
288,375 |
Baked hot dog |
180 |
1,500 |
269,250 |
Somsa with meat |
95 |
1,800 |
171,540 |
Turk somsa |
98 |
3,750 |
366,750 |
Monthly Total |
1,153 |
30,000 |
2,820,585 |
Quaterly Total |
90,000 |
8,461,755 |
Table 5. Indirect material costs
Total quantity |
Monthly total cost | |
napkins |
600 |
180,000 |
plastic bags |
1,000 |
12,000 |
packages |
2,000 |
40,000 |
Total |
232,000 |
Table 6. Overhead costs
In soums |
Cost per hour |
Monthly cost |
Electricity |
140 |
42,000 |
Water |
100 |
30,000 |
Heating |
52 |
15,600 |
Total |
87,600 |
Table 7. Fixed costs
In soums |
Quantity |
Total cost |
Oven |
2 |
2,000,000 |
Deep-fryer |
2 |
1,200,000 |
Fridge |
2 |
1,400,000 |
table (for cooking) |
4 |
600,000 |
Tea pot |
2 |
100,000 |
cooker equipment |
0 |
100,000 |
Table for sitting space |
6 |
750,000 |
Chairs |
24 |
720,000 |
Cleaning expenses |
0 |
100,000 |
Rent expenses |
0 |
200,000 |
Total |
42 |
6,970,000 |
Table 8. Monthly Sales Forecast
In soums |
Selling price |
Monthly unit sales |
Total sales |
Hot dog |
250.0 |
1,200 |
300,000.0 |
Pancake with meat |
200.0 |
900 |
180,000.0 |
Pancake with sour cream |
200.0 |
600 |
120,000.0 |
Lavash |
150.0 |
4,500 |
675,000.0 |
Doner Kebab |
100.0 |
4,500 |
450,000.0 |
Patty with rice and egg |
250.0 |
900 |
225,000.0 |
Cheburek with meat |
200.0 |
900 |
180,000.0 |
Brownies |
300.0 |
1,200 |
360,000.0 |
Cheseburger |
250.0 |
4,500 |
1,125,000.0 |
Hamburger |
150.0 |
3,750 |
562,500.0 |
Baked hot dog |
300.0 |
1,500 |
450,000.0 |
Somsa with meat |
150.0 |
1,800 |
270,000.0 |
Turk somsa |
250.0 |
3,750 |
937,500.0 |
Sub Total Monthly |
2,750.0 |
30,000 |
5,835,000.0 |
Quaterly sales |
90,000 |
17,505,000 |
Table 9. Profit and Loss Account (for six months 2012)
Profit and Loss account for 8 month period, 2012-2014 | ||||||||
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 | |
Sales |
17,505,000 |
18,380,250 |
19,255,500 |
20,130,750 |
21,006,000 |
21,881,250 |
22,756,500 |
23,631,750 |
Cost of goods sold |
8,461,755 |
8,884,843 |
9,307,931 |
9,731,018 |
10,154,106 |
10,577,194 |
11,000,282 |
11,423,369 |
Gross profit |
9,043,245 |
9,495,407 |
9,947,570 |
10,399,732 |
10,851,894 |
11,304,056 |
11,756,219 |
12,208,381 |
Indirect material |
696,000 |
730,800 |
765,600 |
800,400 |
835,200 |
870,000 |
904,800 |
939,600 |
Salaries |
3,792,000 |
3,981,600 |
4,171,200 |
4,360,800 |
4,550,400 |
4,740,000 |
4,929,600 |
5,119,200 |
Rent |
600,000 |
600,000 |
600,000 |
600,000 |
600,000 |
600,000 |
600,000 |
600,000 |
Utilities |
262,800 |
275,940 |
289,080 |
302,220 |
315,360 |
328,500 |
341,640 |
354,780 |
Total Operating expenses |
5,350,800 |
5,588,340 |
5,825,880 |
6,063,420 |
6,300,960 |
6,538,500 |
6,776,040 |
7,013,580 |
Net Profit before interest and taxes |
3,692,445 |
3,907,067 |
4,121,690 |
4,336,312 |
4,550,934 |
4,765,556 |
4,980,179 |
5,194,801 |
Interest payable on borrowing |
313,950 |
313,950 |
313,950 |
313,950 |
313,950 |
313,950 |
313,950 |
313,950 |
Taxes incurred |
92,311 |
97,677 |
103,042 |
108,408 |
113,773 |
119,139 |
124,504 |
129,870 |
Net Profit |
3,286,184 |
3,495,441 |
3,704,697 |
3,913,954 |
4,123,211 |
4,332,467 |
4,541,724 |
4,750,981 |
Table 10. Monthly cash flow statement (for six months 2012)
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 | |
Cash sales |
17,505,000 |
18,380,250 |
19,255,500 |
20,130,750 |
21,006,000 |
21,881,250 |
22,756,500 |
23631750 |
Expenditures |
||||||||
cash spending |
30,000 |
31,000 |
32,000 |
33,000 |
34,000 |
35,000 |
36,000 |
36,000 |
payment of accounts payable |
9,157,755 |
9,615,643 |
10,073,531 |
10,531,418 |
10,989,306 |
11,447,194 |
11,905,082 |
12362969.3 |
Loan repayment |
2,242,500 |
2,242,500 |
2,242,500 |
2,242,500 |
0 |
0 |
0 |
0 |
Total cash spent |
11,430,255 |
11,889,143 |
12,348,031 |
12,806,918 |
11,023,306 |
11,482,194 |
11,941,082 |
12,398,969 |
Net cash flow |
6,074,745 |
6,491,107 |
6,907,470 |
7,323,832 |
9,982,694 |
10,399,056 |
10,815,419 |
11,232,781 |
Cash balance |
8,074,745 |
14,565,852 |
21,473,322 |
28,797,154 |
38,779,848 |
49,178,904 |
59,994,322 |
71,227,103 |
Table 11. Sensitivity Analysis
If ingredients price goes up, the total material cost will be:
Cost per unit |
Total unit sales |
Total cost | |
Hot dog |
186.9 |
4,500 |
840881 |
Pancake with meat |
80.4 |
3,750 |
301500 |
Pancake with sour cream |
184.4 |
1,500 |
276656 |
Lavash |
86.1 |
4,500 |
387488 |
Doner Kebab |
26.8 |
4,500 |
120413 |
Patty with rice and egg |
34.7 |
900 |
31229 |
Cheburek with meat |
50.7 |
900 |
45619 |
Brownies |
81.5 |
1,200 |
97746 |
Cheseburger |
63.5 |
900 |
57137 |
Hamburger |
28.2 |
600 |
16923 |
Baked hot dog |
167.7 |
1,200 |
201230 |
Somsa with meat |
96.8 |
1,800 |
174150 |
Turk somsa |
98.4 |
3,750 |
368916 |
Total |
2919886 |
Profit and Loss account for 6 month period (January-June), 2012 | ||||||
January |
February |
March |
April |
May |
June | |
Sales |
5,835,000 |
6,126,750 |
6,418,500 |
6,710,250 |
7,002,000 |
7,293,750 |
Cost of goods sold |
2,919,886 |
3,065,880 |
3,211,875 |
3,357,869 |
3,503,863 |
3,649,858 |
Gross profit |
2,915,114 |
3,060,870 |
3,206,625 |
3,352,381 |
3,498,137 |
3,643,893 |
Indirect material |
232,000 |
243,600 |
255,200 |
266,800 |
278,400 |
290,000 |
Salaries |
1,264,000 |
1,327,200 |
1,390,400 |
1,453,600 |
1,516,800 |
1,580,000 |
Rent |
200,000 |
200,000 |
200,000 |
200,000 |
200,000 |
200,000 |
Utilities |
87,600 |
91,980 |
96,360 |
100,740 |
105,120 |
109,500 |
Total Operating expenses |
1,783,600 |
1,862,780 |
1,941,960 |
2,021,140 |
2,100,320 |
2,179,500 |
Net Profit before interest and taxes |
1,131,514 |
1,198,090 |
1,264,665 |
1,331,241 |
1,397,817 |
1,464,393 |
Interest payable on borrowing |
104,650 |
104,650 |
104,650 |
104,650 |
104,650 |
104,650 |
Taxes incurred |
9,429 |
9,984 |
10,539 |
11,094 |
11,648 |
12,203 |
Net Profit |
1,017,435 |
1,083,456 |
1,149,477 |
1,215,497 |
1,281,518 |
1,347,539 |
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