According to people's needs for life at present, they need fast, convenient and delicious meals. If you open a fast food restaurant in the center of the business circle to provide fast food for white-collar workers, service personnel and some tourist consumers, it will give people a convenient, affordable and fast experience.
(1) position
The fast food restaurant is located in the center of the business circle, next to office buildings and various shopping malls.
(2) Risk analysis
1, policy risk
National requirements for food, such as no additives, will have an impact on food. In this regard, it should be implemented in accordance with national regulations, so that customers can eat with peace of mind and operate with peace of mind.
2. Market price risk
Due to the current inflation phenomenon, operating costs increase and profits decrease; It is impossible for people's ability to accept prices to keep pace with market prices; There is also a change in rent, which may increase and affect the profit of the operation.
In this regard, we can consider whether to appropriately increase the sales price, or appropriately reduce the weight, reduce costs and stabilize profits without changing the sales score.
3. Risks in the business environment
The fast food restaurant is located in the center of the business circle. If other business districts are established, the flow of people will be dispersed and the surrounding markets will shrink. Appropriate implementation of some promotional activities to attract new and old customers to spend.
4. Operational risk
Improper employment, risks caused by improper market positioning, changes in customer consumption preferences, acceptance and so on will all affect the operation.
Put forward remuneration acceptable to both parties and sign labor contracts to avoid losses caused by improper employment; For the change of customers, it is necessary to change the sales strategy according to the different requirements of customers.
5. Replication risk
Fast food can be strongly copied, which may cause competitive learning among peers. Not only in the improvement of catering, but also in the improvement of service quality and environment. So as to stand out from many peers.
Second, the relevant statement
(A) fixed assets investment estimation
1, decoration cost.
The fast food restaurant covers an area of 35 square meters, the kitchen area is about 10 square meters, and another 25 square meters is used as the dining area. If the unit cost is 150 yuan /m2, the estimated decoration cost is =1500 * 35 = 45,000 yuan.
2. Equipment procurement.
Buy cabinet air conditioner as needed, and the price is about 3500 yuan; Putting five tables probably requires 300 yuan/set; In addition, we also need to buy various cookers and seasonings, which costs 1.8 million yuan, so the estimated value of equipment purchase = 3500+300 * 5+ 1.8 million yuan = 23,000 yuan.
3, installation engineering costs.
The cost of natural gas and tap water is 5000 yuan.
4. Estimate the reserve cost.
At present, only the basic reserve cost is estimated. According to the characteristics of this project, the basic preparatory expenses can be calculated at 3% of the above expenses. Namely: basic reserve fund =(4500+5800+5000)*3%=459 (RMB)
Fixed assets investment estimation table
Project name or number of expense units
1. Decoration cost
Basic decoration? 45,000.00
2. Equipment procurement
Cabinet air conditioner 1? 3,500.00
Just the table cover 5? 1,500.00
Cooking utensils and seasonings? 18,000.00
Total? 23,000.00
3. Equipment cost
Natural gas, tap water? 5,000.00
4. Estimation of reserve cost
Basic reserve cost 459.00
Five totals? 73,459.00
(2) Income forecast
According to the location of the shop in the center of the pedestrian street, there are office buildings and various shopping malls next to it, which can provide white-collar workers, shopping mall waiters and other personnel with the meals they need. It is estimated that 50 people will dine in the morning, 200 at noon and 150 at night. According to the cost of 5 yuan per person in the morning, per person 10 yuan at noon and evening, it can be concluded that the daily income is 50 * 5.
Project number, number of people, price, daily income, monthly income and annual income.
1 Breakfast 505250.00 7500.00 90000.00
2 Lunch 200102000.00 60000.00 720000.00
3 Dinner 150 10 1, 500.00 45,000.00 540,000.00
Total 3,750.00112,500.001,350,000.00.
(3) Total cost estimation
According to the location of the restaurant, the flow of people, the dining situation and the employment policy stipulated by the state, the monthly cost of this fast food restaurant is, and the annual cost is, and the list analysis is as follows:
Total cost estimation
ProjectNo. Monthly Cost Expense Annual Cost Expense
1 direct cost 50,625.00 607,500.00
2 wages and benefits14300.00319200.00
3 rent 19740.00 236880.00
4 depreciation expense 383.33? 4,600.00
5 Amortization fee 165.98? 1,99 1.80
6 Other expenses 166.67? 2,000.00
A total of 85,380.98? 1, 172, 17 1.80
The total cost of each project is analyzed as follows:
1, wages and benefits.
According to the operation of our store, we need 7 people, 2 chefs, 2 waiters,/kloc-0 cashier and 2 handyman.
Number of Project Personnel Monthly Salary and Annual Salary
1 chef 2? 8,000.00 ? 192,000.00
Waiter 2? 2,500.00 60,000.00
3 cashier 1? 2,000.00 24,000.00
4 handyman 2? 1,800.00 43,200.00
Total14,300.00? 3 19,200.00
2. Direct costs.
According to the location of the store and the flow of people, it is estimated that there are about 50 people in the morning, 5 yuan/person; About 200 people at noon. 10 yuan/person; If there are 150 people and 10 yuan/person in the evening, the income = 50 * 5+200 *150 *10 = 3750 yuan. According to the historical data of the catering industry, the direct cost accounts for about 45% of the total revenue.
3. rent.
Rent is divided into tableware rental fee and venue rental fee.
Daily tableware cost =560*0.8=448 yuan.
Monthly venue rental fee =35* 180=6300 yuan.
4. Depreciation expense.
According to the equipment purchase cost, calculate the five-year depreciation cost = 23,000/5 = 4,600 yuan (excluding residual value).
5. Amortization fee.
Amortization expense = (32959-23000)/5 =1991.8 (yuan)
6. Other expenses.
Other expenses include cleaning fees, public security fees, three bags in front of the door, property management fees and so on. It's estimated to be 2000 yuan per month.
(D) Profit and loss analysis
According to the investment income and cost, we can draw a conclusion.
Serial number item amount
1 operating income? 1,350,000.00
2 Operating cost 607,500.00
3 Business tax and surcharges 76,950.00
4 Operating expenses 564,671.80
5 Total profit100,878.20
6 Income tax 25,265,438+09.55
7 Net profit 75,658.65
(E) Cash flow analysis
Calculate the cash flow for a quarter, as follows:
Serial number item Q 1Q2Q3Q4Q5
1 Cash flow: 337,500.0037,500.037,500.037,500.037,500.037,500.00.
1. 1 Operating income 337,500.00337,500.0037,500.0037,500.0037,500.0037,500.00
Outflow of cash+10000.3888615
2. 1 construction investment 73459.00
2.2 Liquidity 20000.00
2.3 The operating cost is 29 1, 395.438+0,395.438+0,395.338+0.395.00.
2.4 business tax and surcharges19237.5438+09237.38+09237.50.
2.5 Income tax: 6,304.896,304.896,304.896,304.896,304.89.
Net cash flow-9458+00800.000000000005
4 Cumulative net cash flow-93459.00-72896.39-52333.78-31771.16-1208.55
Net cash flow before income tax-93.44631
6 Net accumulated cash flow before income tax-93459.00-66591.50-39724.00-12856+040438+01.00.
Third, break-even analysis.
Break-even analysis expressed by production capacity utilization rate (BEP),
Annual fixed total cost = total cost-direct cost =56467 1.8
Annual operating income = 1350000 (yuan)
Annual variable cost = annual direct cost =607500 (yuan)
Annual business tax and surcharge = 76,950 yuan
BEP = 56467 1.8/( 1350000-607500-76950)= 85%
Fourthly, sensitivity analysis.
Change rate of operating cost and operating income of fixed assets investment
1 15% 16% 10%35%
2 10% 17% 13%29%
35% 18% 15%23%
40% 19% 19% 19%
5-5%20%23% 15%
6- 10%2 1%27% 12%
7- 15%22%32%9%
As can be seen from the above table, under the same change rate, the order of influence on the net present value of the scheme is operating income, operating cost and fixed asset investment, that is, operating income is the most sensitive factor.
Verb (abbreviation of verb) conclusion
Calculate the index:? After income tax and before income tax
Financial internal rate of return (FIRR):? 19%27%
Financial net present value (FNPV) (IC = 3%): 93979438+050638+07.36.
Payback period of investment (from construction period): 5.55-4.48.
Through the payback period and internal rate of return, we can see that this investment is feasible. It can be seen from the payback period that the investment is recovered in 5.55 quarters, that is, 5.55*3= 16.65 months, and the profit is obtained.
function
On the one hand, project investment plan is to obtain project financing, on the other hand, it is also an important part of feasibility study, which includes three parts: technical evaluation, economic evaluation and social evaluation. Technical evaluation is mainly based on the market demand forecast and the investigation of raw material supply and other production conditions to determine the product plan and reasonable production scale. According to the production technical requirements of the project, the technical and economic analysis, comparison and demonstration of various possible construction schemes and technical schemes are carried out to determine the technical feasibility of the project.
Economic evaluation is the core of project evaluation, which is divided into enterprise economic evaluation and national economic evaluation. Enterprise economic evaluation, also known as financial evaluation, is to calculate the financial profitability of the project from the perspective of enterprises according to the current domestic market price to illustrate the financial feasibility of the project.
National economic evaluation calculates the national economic effect of the project according to the shadow price, shadow exchange rate and social discount rate from the perspective of the country and society to illustrate the economic feasibility of the project. Social evaluation is to analyze the impact and effect of the project on national defense, politics, culture, environment, ecology, employment and savings.
References:
Project Investment Plan-Baidu Encyclopedia