According to the latest edition of McDonald's Corporation's global financial statements, its market capitalization is currently $40 billion and its annual turnover is over $18 billion. And its current number of stores around the world is about 30,000, so the average annual turnover of a single store is $600,000 dollars. Because in recent years, McDonald's in the U.S. mainland and the European market performance decline, on the contrary, in the Chinese market, the Chinese single-store annual turnover will generally be higher than the average level, it is estimated that the equivalent into the RMB in the annual 6 million yuan. In China, most McDonald's restaurant dining peak time period for 11:30 ~ 13:30 and 17:00 ~ 20:00, **** 5 hours. Calculated on the basis of an average of half an hour per person dining, there are at least 10 sets of people dining at a restaurant a day. During these 5 hours, the restaurant is basically full. In the case of the restaurant operated by Sun Mengmeng, for example, the restaurant covers an area of 300 square meters and has about 80 seats. The number of diners per day is around 800, and based on a per capita consumption of 20 yuan, the turnover of a day is at least 16,000 yuan. McDonald's year, multiplied by 365 days, the annual turnover of 5.84 million yuan, plus breakfast and takeaway income, basically with the above calculation of 6 million yuan of annual turnover of a single store in line. About 5 years to recover the investment McDonald's numerous reports and digests show that the gross profit margin of its single store can reach 40%, so it can be obtained that the average McDonald's single-store gross profit of 2.4 million yuan a year. The average annual gross profit of a McDonald's store is $2.4 million. This is based on a flat 5% domestic sales tax. Like McDonald's such a standardized operation, pay close attention to the corporate image of the world's top 500 enterprises, although the transaction does not invoice, but I believe that tax evasion and tax evasion of such hooks McDonald's must be disdainful. It can be calculated from the annual turnover of 6 million dollars that 300,000 dollars per year is required to be paid as sales tax. According to McDonald's regulations, franchisees need to pay 17% to 23% of their monthly turnover as royalties, service fees and rent. According to Sun Mong Mong's inadvertent disclosure, the exact amount she pays each month is 20% of her turnover. Therefore, it can be known that she needs to hand over 1.2 million yuan to McDonald's headquarter in total **** a year. Sun Mengmeng's franchise *** there are 15 employees, McDonald's current wages of 5 yuan / hour, to each person working 8 hours a day, 5 days a week, a franchise year in the employee wage expenses of about 150,000 yuan or so. Adding in activities such as outings with employees, as described by Sun Monmouth, and a small number of full-time employees earning more for some of their wages and benefits, the yearly expenditure on employee wages and benefits is about $200,000 a year. McDonald's food cooking work is overwhelmingly done by machinery, as well as extremely powerful heating and cooling equipment high-frequency use, so the monthly expenditures on water, electricity and coal is essential. With similar similar size of the Western-style fast food restaurant's water and electricity expenditures are estimated, its average monthly expenditures on this in about 10,000 yuan, a total of 120,000 yuan / year. Operating a restaurant business also has to pay some additional fees, such as sanitation fees, education surcharges, etc., totaling about 20,000 yuan per year. The capital invested when joining McDonald's of about 2.5 million yuan mainly includes the restaurant's kitchen, tables, chairs and decorations and other fixtures, as well as the use of signage. Investors and the headquarters of the franchise contract period of 10 years, according to the 10-year time depreciation and amortization, the annual depreciation and amortization expense of 250,000 yuan (due to the use of these facilities in 10 years, basically to the design life, the remaining residual value is not much, we ignore here). Based on the above calculations, a McDonald's store will make a pre-tax profit of about $310,000 a year, and a net profit of about $207,700 a year based on a corporate income tax of 33%. a net profit of $1,040,000 can be earned over a period of 5 years, and together with the $1,250,000 that has been removed for amortization and depreciation ($250,000 a year for 5 years), the actual recovery of investment is $2,290,000, which is about the same as the initial investment of $2,500,000 This is more or less the same as the initial investment of $2.5 million. And McDonald's Corporation has repeatedly said that joining McDonald's 5 to 6 years can recover the cost of investment.