Teaching of income statement
Next, let's take a look at the income statement of restaurant operation, which is a very professional table. To judge whether a point can open a store, we need to know the profit and loss of the final operation. Profit and loss equals revenue minus cost. The income statement has two very important parts. The first part is the income part and the second part is the cost part. Many catering enterprises make profit and loss statements every month in the course of operation. The income statement mentioned here is different from the income statement that people usually use. The income statement here is called "estimated income statement", which is the income statement to predict whether the target store can make a profit before opening the store. From the horizontal structure, it can be found that the table can automatically reflect the operating conditions in the next 1~8 years. In particular, the tables provided here are color-coded. When using this table, in principle, only the part marked with yellow can be filled in, because the data in the non-yellow table can be automatically generated.
It is very important to fill in and use the income statement. First, the income in the next 1~8 years should be estimated on the income statement. It can be estimated year by year, and the income of each year is the total sales of each year. You can see a formula in the total sales. Total sales (C 10 in table 4 1) is equal to the number of transactions (C5) ××× average unit price C7 in table 4 1 (C7 in table 4 1 )× days (35 days, C9 in table 4 1) Since C 10 is the total sales of one year, there are 365 days in the formula, so the number of transactions per year can be calculated.
The average daily transaction number must be filled in the income statement, and the average unit price must be filled in the unit price. After filling in the annual sales of the first year, the sales of the next two to eight years need not be filled in, because under normal circumstances, the operator does not know the number of transactions each year, and all he can do is to fill in its target growth rate according to the data. In fact, in the process of opening a restaurant, operators should set a target growth rate for the number of transactions, turnover and average unit price each year.
After filling in the income part, you need to fill in the cost part next. The method of filling in the cost part is different from only filling in the income part in the first year, and the annual cost amount should be filled in detail. In fact, the cost is increasing every year, because the price is always rising. The expenses in the income statement attached here can be temporarily filled in as the annual cost according to the equivalent expenses. After learning how to fill in and use the income statement, we should also consider the annual growth rate of costs and expenses in the actual operation process. The fee mainly includes six parts.
The first part is the cost of food. Lines 13 and 14 in Table 4 1 reflect the food cost, and line 13 is the actual amount of the cost, which is an absolute value; 14 line is a relative value and a percentage, reflecting the proportion of food cost to turnover.
The second part is the cost of miscellaneous expenses. It is important to note that this refers to the total amount of miscellaneous fees for the whole year.
The third part is the salary of employees. 17~20 lines reflect the employee's salary. It should be noted that the salary part in the table is not yellow, which means that the data in the salary part cannot be easily changed, and should be automatically generated by an internal formula.
There is another thing that needs special explanation in the salary part, which must be listed as a special part, that is, the positions in the restaurant from top to bottom need to be clearly listed, such as all positions of senior manager, manager, chef, waiter and usher. After listing clearly, the basic salary of each post should be clearly filled in, including some insurance and welfare expenses stipulated by the labor law and local labor regulations. The third step is to clarify the number of people in each post. After these three data columns are clear, the employee salary and manager salary in the table will be automatically generated. Of course, the table automatically generates only the first-year salary data of ordinary employees and managers. How to fill in the next year's salary? The salary of employees in regular companies is based on the salary of the previous year, and then there is an increasing rate every year, that is, the salary of the second year is increased by an increasing rate on the basis of the first year, and the salary of the third year is increased by an increasing rate on the basis of the second year, and so on. All operators should make it clear that the data listed in the table are theoretical data. If you need to adjust some data or proportion in the actual operation process, you can operate according to the actual data.
The fourth part is the rental of business premises. The annual rent amount is the single-day rent multiplied by 365, which is the annual rent amount. The fifth part is the water and electricity cost of restaurant operation, and the sixth part is the annual marketing cost. If it is a brand franchisee, it is necessary to increase the cost of a franchise service fee.
After most of the six expense data are filled in, the total turnover MINUS the total cost can get the operating cash flow. Suppose that the total investment of a store is 4 million yuan, and the average annual depreciation expense is 500,000 yuan according to 8 years' depreciation, and the net income of this store can be obtained by subtracting 500,000 yuan from the operating cash flow.
When judging whether a point is feasible, it always depends on the cash flow and net income in the store. If both are positive, it means that this point can open a shop; On the other hand, if both are negative, it means that there is something wrong with this point and you can consider giving up; On the other hand, if the cash flow is positive and the net income is negative, it is necessary to decide whether to open a store according to the overall value of the brand.
There are still some summary data in this income statement that deserve attention. Line 38 is the annual cash flow, the same as line 3 1; Line 40 is cumulative cash flow; 4 1 line is invested cash. If you invest 4 million yuan to open a shop in the first year, you have to fill it out every year. This doesn't mean that you have to invest 4 million yuan every year. When making an estimate, the operator can fill in 4 million yuan in order to facilitate the formula requirements for calculating the return on investment and cash in the later period. Why do you need to calculate the return on investment? The main purpose of calculating the return on investment is to choose those places with high return on investment to open stores when funds are limited. For example, if an investor wants to open a restaurant, he may choose 10 to visit, and each point of this 10 place will have a corresponding return on investment. In the case of limited time, resources and financial resources, investors had better choose the place where they can make money and have the highest return on investment.