1. Company Name: xxx Tea Restaurant

2. Organizational form: individual industrial and commercial households

3. Place of business: within xxx University

Main products: Hong Kong-style tea, cakes, stews and ice cream.

5. Mode of operation: breakfast, morning tea and afternoon tea.

6. Service tenet: delicious, fashionable, high-quality, healthy and satisfying customers.

8. Business philosophy: Modern Hong Kong drinks and Hong Kong food are mainly urban fashion style, fresh and fast, fashionable and delicious, and popular.

9. Business strategic goal: develop a beautiful environment with modern urban characteristics and Hong Kong style, and build a popular healthy catering brand.

Second, the market analysis

1. Basic characteristics of the industry

1) Food diversification: Tea restaurants offer Chinese food and western food, and Hong Kong has many unique diets. In small restaurants, there are often dozens of foods on the menu, and there are many choices, so customers can mix them at will to choose the right food.

2) Pay attention to efficiency: customers pay at the cashier after patronizing, without waiting, and pay attention to speed from ordering to checkout.

3) Reasonable food price: The food sold in traditional restaurants is usually more expensive. Eating a meal in a tea restaurant may only cost 10 yuan. Dinner and fast food in the tea restaurant will include drinks, or water or hot tea will be provided free of charge.

2. Feasibility analysis

1) There are not many Hong Kong-style tea restaurants in XXX, but high-priced, affordable and good-quality tea restaurants cater to the characteristics of college students' pursuit of quality and low consumption.

2) Although there are canteens and many stalls in the school, students who are busy with classes in the morning are still rushing to buy breakfast, so fast refreshments will definitely be favored by students.

3) The class time of college students is not uniform, and the meal time will not be concentrated. The introduction of morning tea and afternoon tea just meets this demand of college students. Even if some students don't arrive at dinner time, they will want to buy some drinks and snacks.

4) There are many kinds of food in tea restaurants, which can be changed every time and have different tastes every time, which is very attractive to college students who are willing to try new things.

5) The environment in Hong Kong-style tea restaurant is fashionable, elegant and comfortable, suitable for college students to chat and date, enjoy the leisure atmosphere of petty bourgeoisie, and experience the humanized service and cultural atmosphere with more humanistic characteristics.

3. Competitive situation

There are many fast food restaurants on campus, such as Happy Station, Haodaxiang Chicken Chop and Wo Wo Chicken Chop. There are also many drink shops here, such as Duke, te amo and Seven Cups of Tea. These businesses have formed a strong brand awareness among students. There are also canteens and some stalls in North Street, which are very cheap and have a price advantage over us.

4. Future development trend

Although there are some chain restaurants and a certain number of Hong Kong-style restaurants, according to market survey data, the prices are generally higher. Coupled with the special food and service of Hong Kong-style restaurants and the fashionable and comfortable environment, we should be able to effectively enter the student market. After establishing a good reputation among students and looking for investors, you can open branches in other places in xxx.

5. Situation analysis

Advantages: it is located in a student-intensive area with dense crowds, unlimited business opportunities and unique environment; Brand-new equipment, spacious and bright dining environment and cost-effective food are all conducive to sales; Economic manpower structure, advanced service mode and comfortable environment.

Disadvantages: new business, lack of visibility, market awareness and acceptance have a cultivation process;

Opportunity: in colleges and universities, the market capacity is large; The geographical location is unique, and the business environment cannot be copied; The morale of new stores and new employees after systematic training is self-evident; Although there are many businesses around, the software environment is different, and the competitiveness is strong and weak, which lays the foundation for the diversion of tourists.

Threat: There is a direct and inevitable relationship between the quality of services and products and operating costs, so the price of products will not be lower than that of competitors. Although the overall price will not be too high, in contrast, the financial affordability of students still cannot support the consumption of three meals a day in our store. In addition, cost and profit are also directly related, and the amount of profit is the main determinant of whether it can survive in the competition. In addition, the differences in local customs and eating habits have created another problem, that is, whether most customers can recognize or be satisfied with these products, which also needs to be tested.

Third, marketing strategy.

1. Market segmentation

Consumer groups; college student

Consumption motivation; leisure

Behavioral characteristics; Group or individual consumption

2. Market strategy?

Because it is a newly established enterprise, we are facing new customers, and our products are new to customers, so we choose diversified market strategies.

Therefore, we take the following measures:

1) can issue questionnaires to analyze students' suggestions and opinions on tea restaurants, so as to improve students' needs and requirements for products and services.

2) According to the statistical results of the questionnaire, further analyze and improve the details of the restaurant, such as decoration style and price.

3) Train the employees in the store to ensure that they can meet the requirements of customer service.

3. Sales mix

The marketing mix strategy of this enterprise is a market-undifferentiated strategy, including the following contents:

1) product strategy

In order to provide customers with a fashionable and elegant environment and high-quality service, we will set a lower price, introduce various foods and drinks, and mix them at will while ensuring product quality.

2) Promotion strategy

Advertising: distributing leaflets in school dormitories and canteens to increase publicity; Place weekly new product billboards in front of the store; In-store counters and order cards have made eye-catching publicity on the promotion of new products.

Commercial promotion: launch different promotion activities in different festivals; Publish group purchase preferential information and cash coupons.

3) Sales channel strategy

At the beginning of the business, the main target customers are college students, who do a good job of publicity in places with large student flow and sell them through store direct sales. ?

This business is not only located in xxx University, but also has an e-commerce platform: home online, which you can join, provide online ordering service and promote the business to the whole city.

4. Price strategy

Set middle and low prices to attract college students with good quality, low price and no fixed income. In order to gain popularity as soon as possible, we can draw up a short preferential period and carry out market promotion, so as to quickly seize the market and create a popular store, thus attracting the extensive attention of target customers, and gradually introduce innovative service selling points and maintain market enthusiasm by using the consumer psychology of "herd psychology". After the tourists are stable, the necessary screening will be carried out.

Four. Financial strategy (financial report)

1. Capital budget

1) Commercial equipment and facilities: 88000

Computers, counters, sanitary products, lobby equipment and outdoor products

2) Kitchen equipment and supplies: 85,000 yuan.

Stove equipment, heating and insulation equipment, refrigeration equipment, exhaust equipment, chafing dish equipment, boiling pot, steamer, frying pan, spoon, knife, stainless steel kitchenware, food storage container, bread baking equipment, kitchen miscellaneous.

3) Catering equipment and supplies: 52,200.

Drinking machine, beverage machine, ceramic products, plastic products, juicer, coffee machine, coffee pot, coffee stove, glassware, stainless steel tableware.

4) Sanitary articles: 1800

Mop, broom, brush, cleaning tool, cleaning protector, detergent.

5) Washing equipment and supplies: 10800

Dishwasher, tableware disinfection cabinet, laundry basket, detergent

6) Dining chair and dining table cabinet frame: 84200.

Configure or customize related furniture according to the needs of environmental construction, but pay attention to furniture pollution.

6) Other equipment and supplies: 40,000 pounds.

7) Decoration:100000

8) Venue rent: 654.38+0.5 million yuan, which will be shared by monthly rent.

9) Material storage: 20,000 yuan according to the 3-day storage cycle.

The total is 497000.

10) staff salary and headcount budget

2 pastry chefs14,000 yuan = 8,000 yuan.

2 barista13,500 yuan = 7,000 yuan

Attendant 3 1 2500 yuan = 5000 yuan.

One-month salary budget amount = 20,000 yuan

Advertising and promotion: 30,000.

Total liquidity demand: 547,000 yuan

2. Financing

The actual situation of this enterprise is an individual industrial and commercial enterprise with a capital of 500,000 yuan. Because it is a newly established company, there will not be much fluctuation in the short term, and Hong Kong-style tea restaurants are the general trend. It caters to the tastes of today's college students. It is convenient, cheap, economical and eclectic. It is obviously different from other competitors and can satisfy more than half of college students. Therefore, according to the company's integrated service tenet, our tea restaurant is easy to survive in the market, and it is also easy to start the signboard of the tea restaurant and attract customers. In this case, I think our tea restaurant is likely to open branches all over the country or even around the world, so I think there are two financing methods:

The first way is to increase the further investment of partners to expand the scale of operation, and share the profits according to the profits at the end of the year. This can effectively raise funds and expand domestic demand in a short time. With greater financial strength to expand the scale and economic strength of enterprises, so as to broaden the scope of business and have sufficient funds, we can introduce advanced technology, update equipment, improve the quality of enterprises, and enhance their economic strength and competitiveness. However, its disadvantage is that it is easy to disperse the control rights of enterprises and there are great differences within the company.

The second way is bank loans or mortgage loans to finance. It can solve the temporary crisis, use sufficient funds to adjust everything in the company, and prescribe the right medicine according to different situations. Therefore, our company decided to adopt the second method: borrow 80,000 yuan from the bank for a period of 3 years as a long-term loan fee. According to cost calculation: the general formula of long-term borrowing cost is k1= r1(1-t)/1-f, and the cost of borrowing funds = annual borrowing interest *( 1- income tax rate)/(borrowing amount-borrowing cost)

The annual interest rate of a three-year long-term loan is 6.40%, which is paid once a year and repaid at maturity. The enterprise income tax is 25%. Then the enterprise's financing expense ratio formula: if the financing expense ratio is 0.5%, then the long-term borrowing capital cost k1= 6.40% * (1-25%)/1-0.5% = 4.82%.

3. Capital budget

Estimation of annual income level of enterprises

The tea restaurant is open every day for/kloc-0.2 hour, with an average of 80 guests, and each person spends an average of 30 yuan. The daily turnover is 2,400 yuan, and the total operating income is 864,000 yuan if it is operated for 360 days a year.

2) Calculate the annual operating cost according to the working capital.

Total cost in the first year =65 1632.5 yuan.

Operating cost in the first year = total cost-depreciation-amortization = 628,000 yuan.

The total cost in the second year is 649,632.5 yuan, and the annual operating cost is 626,000 yuan.

The total cost in the third year is 654,752.5 yuan, and the annual operating cost is 6365,438+065,438+020 yuan.

3) annual net cash flow of the enterprise

Schedule: (Newly established enterprises or business units engaged in catering industry shall be exempted from enterprise income tax for one year with the approval of the tax authorities)?

serial number

Annual project

Economic benefit calculation and analysis period (year)

1

2

three

1

production marketing

864000

864000

864000

2

total cost

65 1632.5

649632.5

654752.5

three

trading profit

2 12367.5

2 14367.5

209247.5

four

income tax

5359 1.875

523 1 1.875

five

net profit

2 12367.5

160775.625

156935.625

six

amortize

10000

10000

10000

seven

devaluate

13632.5

13632.5

13632.5

eight

Operating cash flow

236000

184408. 125

180568. 125

4) The necessary rate of return of enterprise investment

Risk-free rate of return =5%? Risk return rate = 15%?

Necessary rate of return = risk rate of return+risk-free rate of return =20%

5) Net present value and internal rate of return of investment.

Ncf 0 =-280,000

ncf 1 = 2 12367.5+ 10000+ 13632.5 = 236000

ncf 2 =（864000-626000- 13632.5- 10000）*（ 1-25%）+ 13632.5+ 10000 = 184408. 125

NC F3 =（864000-63 1 120- 13632.5- 10000）*（ 1-25%）+ 13632.5+ 10000 = 180568. 125

NPV = 180568. 125 * pvif 20%，3+ 184408. 125 * pvif 20%，2+236000*PVIF20%， 1-280000

= 149 1 16. 18

Internal rate of return =54%

6) judging the feasibility of investment

NPV》0 or irr & gt4.82%, so the investment plan is feasible.

Verb (abbreviation of verb) operation strategy

1. system design

The management of tea restaurants can learn from the management mode of fast food restaurants, integrating Hong Kong-style snacks, western-style cakes, hot and cold drinks and fruit platters, with good environment, fast meals, rich varieties and low prices as the highlights. In addition to providing various China dishes and local specialties, they can also provide various teas with prices ranging from 6 yuan to 18 yuan to meet the needs of various consumers. As the main income of tea restaurants comes from business lunches, it is best to provide customers with a drink or a bowl of soup for free.

2. Operational planning and control

Because the demand for breakfast time is concentrated and large, more cakes and coffee can be prepared at breakfast time. According to the business situation in the first week, formulate the adjustment of product production quantity and business hours; According to different seasons, prepare more popular products, such as red beans in winter and ice cream in summer.

Research and development strategy of intransitive verbs

Regularly send pastry chefs and baristas to take turns to train, so that they can learn advanced production technology and operation skills and improve their abilities. Encourage them to develop new and popular products and pay bonuses accordingly.

Adjust the taste or taste of existing products according to customer feedback.

Seven. Human resource strategy

1. Human resource planning

Manager 1?

Two pastry chefs

Two baristas

3 waiters

Cashier 1

Aunt cleaning 1

2. Recruitment and selection

Post recruitment information on the website or post a recruitment notice on the bulletin board. Choose hardworking, friendly and service-conscious young people. After all, it is easy to communicate with college students. Among them, pastry chefs and baristas must have work experience and the ability to take the lead. Choose a waiter who worked as a waiter in a tea restaurant as the waiter foreman.

3. Training and motivation

Cultivate employees' corporate culture and team awareness before opening, and send them to relevant schools for skills training. Formulate rules and regulations to evaluate and motivate enterprises, and give honors and economic rewards to employees who have done a good job.

Eight, enterprise risk analysis

1, business risk analysis

(1) Analyze the business risks of the enterprise according to the forecast of the future market supply and demand relationship of the industry;

The market is constantly changing, and so is the relationship between supply and demand in the tea restaurant market. The change of supply and demand will inevitably lead to the fluctuation of catering price, which is manifested in the change of rental expenditure, catering quality and competitiveness of tea restaurants, thus leading to the actual income of tea restaurant investment deviating from the expected income. More seriously, when the escape sequence in the market (the supply of this type of tea restaurant exceeds the demand in a certain area) reaches a certain level, tea restaurants will face the severe situation of competitive pressure, which will lead to serious capital occupation and increased repayment pressure, which will easily lead to the bankruptcy and inability to survive of tea restaurants. ?

(2) According to the production and operation of the enterprise, put forward reasonable measures to reduce the business risk of the enterprise.

First, establish a sense of crisis, make a fuss about strengthening basic management, optimize management projects, strengthen equipment maintenance, strengthen food technology innovation, and strive to improve equipment hygiene, food quality and available hours.

Second, strengthen process control, strengthen target management, implement comprehensive budget management and refined fuel management, realize "pre-prediction, in-process control and post-analysis", strive to achieve "precision, accuracy, detail and strictness" in all costs and expenses, further make reasonable overall planning, scheduling and arrangement of funds, reduce the use cost of funds, improve the company's financial management ability, effectively curb the downward trend of profits, and strive to reverse the passive situation.

The third is to organize the first quarter operation analysis meeting, conduct cost investigation and financial analysis on the first quarter operation of affiliated enterprises, and formulate corresponding effective measures to control costs in view of existing problems.

2. Financial risk analysis

Capital structure refers to the proportion of equity capital and debt capital in the total capital composition of an enterprise and their proportional relationship. We chose debt capital financing. Debt capital financing has many advantages, including: fast financing speed and short time. The borrowing cost is low, and the interest can be deducted before tax, which reduces the interest expenses actually borne by the company and is far lower than the cost of equity financing. The loan is flexible, so the company can directly negotiate the time, quantity and amount of the loan with the bank according to the capital demand, and can also change the loan conditions. At the same time, it can also play the role of financial leverage. Banks only charge interest, and more benefits are owned by the company. Our internal investment is generally reflected in fixed assets. In the process of fixed assets investment decision-making, enterprises are likely to lack detailed and systematic analysis and research on the feasibility of investment projects. In addition, the decision-making is based on incomplete and untrue economic information, and the decision-making ability of decision-makers is low, which makes investment decision-making mistakes happen frequently, investment projects can not get expected returns, and investment can not be recovered on time, which also brings huge financial risks to enterprises.

Therefore, before making any investment, the enterprise must analyze the feasibility of the investment project, and only when the risks of various factors are comprehensively considered and the measured value of the net cash flow generated by the investment project is positive can it make investment.