1. Project background

According to people's needs of life at present, they need fast, convenient and delicious meals. If a fast food restaurant is opened in the center of a business circle to provide fast food for white-collar workers, service personnel of all walks of life and some traveling consumers, it will give people a convenient, affordable and fast experience.

(1) Location

Choose the location of this fast food restaurant in the center of the business circle, with office buildings and various shopping malls next to it.

(II) 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 the provisions of the state, so that customers can eat with confidence and run their own businesses with peace of mind.

2. The risk of market price

is between the current inflation phenomenon, which leads to the increase of operating costs and the decrease of profits; People's ability to accept prices is impossible to keep pace with market prices; There are also changes in rents, which may be increased, which will affect the profits from operations.

In this regard, we can consider whether to appropriately increase the sales price, or appropriately reduce the weight without changing the sales score to reduce costs and stabilize profits.

3. Risk of business environment

This fast food restaurant is located in the center of the business circle. If other business circles are established, it will lead to the dispersion of people flow and the surrounding markets will shrink. Appropriate implementation of some promotional activities to attract new and old customers to spend.

4. Risks of operation

Improper employment, risks caused by improper market positioning, changes in customers' consumption preferences, and acceptance will all affect the operation.

propose remuneration acceptable to both parties and sign a labor contract 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 is highly reproducible, which may lead to competitive learning among peers. Not only in the improvement of food and beverage, but also in the improvement of service quality and environment, etc., so as to stand out from many peers.

II. Relevant statements

(1) Estimation of investment in fixed assets

1. Decoration expenses.

the area of fast food restaurant is 35 square meters, the kitchen area is about 11 square meters, and the other 25 square meters is the dining area. If the unit cost is 1.51 yuan/m2, the estimated value of decoration cost = 1.511 * 35 = 45,111 yuan

2. Equipment purchase.

you need to buy a cabinet air conditioner according to your needs, and the price is about 3511 yuan; Placement of five dining tables probably requires 311 yuan/set; In addition, all kinds of cooking utensils and seasonings need to be purchased, and it costs 18,111 yuan, so the estimated value of equipment purchase = 3511+311 * 5+18,111 = 23,111 yuan (yuan)

3. Installation cost.

the cost of natural gas and tap water is 5111 yuan.

4. Estimation of reserve cost.

only the basic reserve cost is estimated at this time. According to the characteristics of this project, the basic preparatory expenses can be calculated at 3% of the above expenses. Namely: basic reserve cost = (4,511+5,811+5,111) * 3% = 459 (yuan)

fixed assets investment estimation table

serial number project or cost name unit quantity

decoration cost

foundation decoration? 45,111.11

II. Equipment purchase

Cabinet air conditioning unit 1? 3,511.11

Just the table cover 5? 1,511.11

Cooking utensils and seasonings? 18,111.11

Total? 23,111.11

III. Installation cost

Natural gas and tap water? 5,111.11

IV. Estimation of reserve cost

Basic reserve cost? 459.11

Five totals? 73,459.11

(II) Income forecast

According to the location of the store, there is an office building and various shopping malls in the center of the pedestrian street, which can provide white-collar workers, shopping mall waiters and other personnel with the required meals. It is estimated that 51 people will have meals in the morning, 211 people will have meals at noon and 151 people will have meals at night. According to the cost of 5 yuan for each person in the morning, the cost for each person at noon and evening is RMB 11. You can get the daily income =51*5+211*11+151*11=3751 (yuan), as follows:

serial number, project number, price, daily income, monthly income, annual income

1 Breakfast 515251.117,511.1191,111.11

2 Lunch 211112. 511.1145,111.11541,111.11

Total 3,751.11112,511.111,351,111.11

(3) Estimation of total cost

According to the location of this restaurant, the flow of people, the dining situation and the employment policies stipulated by the state, etc. 51,625.11? 617,511.11

2 wages and benefits? 14,311.11? 319,211.11

3 rent? 19,741.11? 236,881.11

4 depreciation expense 383.334,611.11

5 amortization expense 165.981,991.81

6 other expenses 166.672,111.11

total? 85,381.98? 1,172,171.81

The total cost is analyzed as follows:

1. Wages and benefits.

according to our operation, we need 7 people, 2 chefs, 2 waiters, 1 cashiers and 2 handymen.

No. Number of people in the project Monthly salary Annual salary

1 Chef 28,111.11? 192,111.11

2 Waiter 22,511.11? 61,111.11

3 Cashier 12,111.11? 24,111.11

4 handyman 21,811.11? 43,211.11

Total? 14,311.11? 319,211.11

2. Direct cost.

according to the location of the store and the flow of people, it is estimated that there are about 51 people in the morning, 5 yuan/person; About 211 people at noon. 11 yuan/person; 151 people in the evening, 11 yuan/person, the income is =51*5+211*11+151*11=3751 (yuan). According to the historical data of the catering industry, the direct cost is about 45% of the total income, and the direct cost is =3751*45%=1687.5 (yuan) < P

rent is divided into tableware rental fee and venue rental fee.

daily tableware fee =561*1.8=448 yuan

monthly venue rental fee =35*181=6311 yuan

4. depreciation fee.

according to the equipment purchase cost, the depreciation expense = 23,111/5 = 4,611 yuan (excluding the residual value) is calculated for five years.

5. Amortization expense.

amortization expense =(32959-23111)/5=1991.8 yuan

6. Other expenses.

other expenses include cleaning expenses, public security expenses, three bags in front of the door, property management expenses and so on. It is estimated to be 2111 yuan per month.

(IV) Profit and loss analysis

According to the investment income and cost, it can be concluded that

the serial number of the project amount

1 operating income? 1,351,111.11

2 Operating costs? 617,511.11

3 Business tax and surcharges? 76,951.11

4 Operating expenses? 564,671.81

5 Total profit? 111,878.21

6 Income tax? 25,219.55

7 net profit? 75,658.65

(V) Cash flow analysis

Calculate the cash flow in a quarter, as follows:

Item Q1Q2Q3Q4Q5

1 Cash flow: 337,511.11337,511.11337,511.11337,511.11111.11111. 511.11337,511.11

2 Cash outflow 93459.11316937.39316937.3916937.39

2.1 Construction investment 73459.11

2.2 Liquidity 21111.11

. 395.11

2.4 Business tax and surcharges 19,237.5119,237.5119,237.5119,237.51 < P > 2.5 Income tax 6,314.896,314.896, 314.89

3 Net cash flow-93459.1121562.6121562.6121562.6121562.61

4 Cumulative net cash flow-93459.11-72896.39-52333.78-31771.16. 6867.5126867.51

6 Cumulative net cash flow before income tax-93459.11-66591.51-39724.11-12856.5114111.11

III. Break-even analysis

Break-even expressed by BEP.

annual fixed total cost = total cost-direct cost = 564,671.8

annual operating income = 1,351,111 yuan

annual variable cost = annual direct cost = 617,511 yuan

annual business tax and surcharges = 76,951 yuan

BEP = Sensitivity analysis

rate of change fixed assets investment operating costs operating income

115% 16% 11% 35%

211% 17% 13% 29%

35% 18% 15% 23%

41% 19% 19% 19% <

v. conclusion

calculation index:?

financial internal rate of return (FIRR) after income tax and before income tax: 19% 27%

financial net present value (FNPV) (IC = 3%): 93,979.73151,617.36

payback period (from the construction period):? 5.554.48

Through the payback period and internal rate of return, it can be seen that this investment is feasible. From the payback period, it can be seen 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, the 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 to determine the product scheme and reasonable production scale according to the market demand forecast and the investigation of production conditions such as raw material supply. According to the production technical requirements of the project, technical and economic analysis, comparison and demonstration are made on various possible construction schemes and technical schemes, so as 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, calculates the financial profitability of the project from the perspective of the enterprise according to the current domestic market price to illustrate the financial feasibility of the project.

national economic evaluation starts from the perspective of the country and society, and calculates the national economic effect of the project according to the shadow price, shadow exchange rate and social discount rate, so as 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.

Reference: Project Investment Plan-Baidu Encyclopedia