According to the latest global financial statement of McDonald's, at present, its market value is 40 billion US dollars, and its annual turnover exceeds18 billion US dollars. The number of its existing stores in the world is about 30,000, so the average annual turnover of a single store is 600,000 US dollars. In recent years, due to the decline of McDonald's performance in the US and European markets, on the contrary, McDonald's stands out in the China market. The annual turnover of a single store in China is generally higher than the average level, and it is estimated that it will be converted into RMB 6 million per year. In China, the peak dining hours of most McDonald's restaurants are11:30 ~13: 30 and17: 00 ~ 20: 00, * * 5 hours. At least 10 people are assigned to a restaurant for dinner every day, based on an average of half an hour per person. During these five hours, the restaurant was basically full. Take Sun Mengmeng's restaurant as an example. The restaurant covers an area of 300 square meters and has about 80 seats. The number of people dining every day is about 800, and the daily turnover is at least 16000 yuan according to the per capita consumption of 20 yuan. McDonald's doesn't open in the middle of the year, and then multiplied by 365 days, the annual turnover is 5.84 million yuan, plus the operating income of breakfast and takeaway, which is basically consistent with the annual turnover of 6 million yuan calculated above. Many reports and abstracts of McDonald's show that the gross profit margin of its single store can reach 40%, so the average annual gross profit of McDonald's single store is 2.4 million yuan. According to the 5% business tax levied uniformly in China. A Fortune 500 company like McDonald's, which has standardized operation and attaches great importance to corporate image, does not issue invoices when trading, but believes that McDonald's is definitely disdainful of such activities as tax evasion. It can be calculated from the annual turnover of 6 million yuan, of which 300 thousand yuan needs to be paid as business tax every year. According to McDonald's regulations, franchisees are required to pay17% ~ 23% of their turnover as patent fees, service fees and rent every month. According to Sun Mengmeng's unintentional disclosure, the specific amount she pays each month is 20% of her turnover. Therefore, we can know that she has to pay McDonald's headquarters1200,000 yuan a year. Sun Mengmeng's franchise store * * * has 15 employees. At present, McDonald's salary is 5 yuan/hour. If everyone works 8 hours a day and 5 days a week, a franchise store will spend about150,000 yuan on employees' salary a year. Together with Sun Mengmeng's activities such as traveling with employees, and part of the wages and benefits of a small number of full-time employees, the expenditure on employees' wages and benefits is about 200,000 yuan a year. Most of McDonald's food cooking is done by machinery, and the heating and cooling equipment with great power is used frequently. Therefore, the monthly expenditure on water, electricity and coal is essential. Based on the water and electricity expenditure of similar western-style fast food restaurants, the average monthly expenditure on this is about 1 10,000 yuan, totaling120,000 yuan/year. There are still some additional expenses to be paid for the catering industry, such as sanitation fees and education surcharges, totaling about 20,000 yuan per year. The investment of about 2.5 million yuan when joining McDonald's mainly includes the kitchen, tables and chairs, decoration and other fixed facilities and the use of signs. The contract period between the investor and the head office is 10 year, and the annual depreciation and amortization fee is 250,000 yuan (since these facilities have basically reached the design service life after using 10 year, the residual value is not much, so we will ignore it here). According to the above calculation, the pre-tax profit of a McDonald's store is about 3 1 10,000 yuan a year, and the net profit of a year is about 207,700 yuan according to the 33% enterprise income tax. In five years, you can get a net profit of/kloc-0.04 million yuan, plus/kloc-0.25 million yuan removed by amortization and depreciation (250,000 yuan per year for five years), and the actual investment recovered is 2.29 million yuan, which is similar to the initial investment of 2.5 million yuan. And McDonald's has repeatedly said that joining McDonald's for 5-6 years can recover the investment cost.