Financial Analysis of College Students' Entrepreneurship Plan (1) Financial Analysis
1, capital structure and upfront investment
The company's early start-up funds mainly come from venture capital, personal investment and bank loans. The registered capital is 1 15000 yuan, including 500,000 yuan of foreign venture capital, 10000 yuan of college students' venture capital application, 300,000 yuan of bank loan and 250,000 yuan of trademark rights and patented technology. The initial capital structure of the company is shown in the figure.
In the registered capital of the company, the actual assets are 900,000 yuan. During the establishment of the company, it needs to invest in website design and maintenance, the purchase and use of logistics storage equipment, and the expenses of various departments of the company, especially the main links such as logistics and cargo storage, storage and transportation distribution equipment, R&D and marketing, and network platform. Strive to use the network information platform in the early stage of development to facilitate manufacturers and sellers to understand commodity information; Goods warehousing, warehousing, transportation and distribution equipment, shorten warehousing time, reduce access time and reduce the turnover cycle of distribution services; Enhance the company's popularity through marketing and advertising; Continuously carry out research and development, develop advanced software management system, design more scientific goods distribution route, and reduce costs. While doing a good job in the company's operation, we should also constantly optimize the company's internal situation and strive to make the talent allocation reasonable and constantly optimized. To this end, the company makes the following allocation in combination with the capital situation.
2. Financial budget and analysis
Financial budget is a series of budgets that specifically reflect the expected financial position and operating results of the company in a certain budget period in the future, as well as cash receipts and payments and other value indicators, including cash budget, expected income statement, expected balance sheet and expected cash flow statement.
Financial budget is an integral part of the company's comprehensive budget system, which makes the decision-making objectives specific, systematic and quantitative, can reflect the results of special decision-making budget and operating budget during the operation period, and makes the budget implementation clear at a glance.
2. 1. 1 company financial budget method
When the company formulates the financial budget, we adopt the budget preparation method of rolling budget, which is convenient for the adjustment and correction of the company's finance. Rolling budget, also known as sustainable budget, prepares the annual budget for the next year before the current fiscal year, and prepares the budget for each quarter according to the specific situation of the budget. Its main features are: adjusting and revising the budget in the following period according to the new situation, and supplementing the budget on the basis of the original budget, so as to roll back step by step in the form of budget and continuously plan future business activities.
1) Long-term budget (according to the budget data of fiscal year)
2) Short-term budget (quarterly budget data)
2. 1. 1 company financial budget
The estimated cash flow statement is a financial budget that reflects the cash inflow and cash outflow of an enterprise in a certain period. It reveals the business activities, investment activities and fund-raising activities of enterprises in a certain period of time from two aspects of cash inflow and outflow.
The cash flow generated. The estimated cash flow statement for a certain year during the normal operation of the Company is as follows:
Expected income statement is a kind of financial budget that comprehensively reflects the results of business activities of enterprises during the budget period. It is based on sales,
Prepare relevant materials of product cost, expenses and other budgets. It is a financial analysis that reflects the production and operation status of the enterprise during the planning period and an important basis for predicting the final result of the enterprise's business activities. The budget profit statement also reflects the company's profits and losses in a certain accounting period.
The estimated profit statement of the Company in a certain year during the normal operation period is as follows:
The projected balance sheet is a financial budget that comprehensively reflects the financial situation of an enterprise during the budget period. It is based on the opening balance sheet and adjusted according to the relevant data of sales, production and capital budget.
Financial analysis part of college students' business plan (II) Department name: XX Department specialized course: surname: student number:
catalogue
The first part introduces the basic situation of restaurants.
The second part is the restaurant business philosophy, business model and business strategy.
First, business philosophy
Second, the business strategy
1. Pricing strategy
2. Promotion strategy
3. Service function
Part III Financial Analysis
First, financing analysis
Second, the internal investment analysis
Third, profit and loss analysis
Fourth, the profit distribution plan
Part IV Other Risks
I. Internal management risks
Second, the countermeasures
The first part introduces the basic situation of restaurants.
This restaurant is called "Be young's Other Students' Restaurant", which means that the young vitality of students is different from this restaurant. The restaurant is planned to be located at the entrance of Furong Garden of Chengdu University of Technology (formerly Jialike), with an operating area of about 80 square meters. Because the location is close to the girls' dormitory, the main target customers of the restaurant are girls from XX University of Technology, and the secondary target groups are couples, as well as other boys and teachers.
Breakfast in student canteens is generally only steamed buns, steamed buns, soybean milk and the like, and breakfast shops at the back door of science and technology rarely serve bread and cakes. Therefore, the breakfast in this restaurant will mainly serve warm milk, bread, cakes and boiled eggs of various flavors. The main feature is fresh nutrition, not greasy at all, which is completely in line with girls' slimming diet. And for girls, it is best to drink a cup of warm honey water when waking up in the morning, which is beneficial to detoxify the skin and intestines and keep in good shape. So this restaurant provides a cup of warm honey water for every customer who comes to eat every morning for free.
Lunch and dinner in this restaurant are mainly Chinese food. Many students often complain that the school canteen is the same dish every day, and it is still the same dish every day. Therefore, this restaurant should provide at least six different dishes every day. According to the current thinking, we should prepare 5 cold dishes and 30 varieties of hot dishes every day, and then make statistics every month, eliminate 1-2 most unpopular dishes, and add a few new dishes, and control the varieties within 30. The color of dishes should be adjusted according to the season, and at the same time, it should be basically the same throughout the year. In addition to Sichuan cuisine, this restaurant will launch two or three other local dishes every day. And the rice will be soft and delicious, and vegetable soup will be provided free of charge. Dinner also provides a variety of porridge, eight-treasure rice and so on.
This restaurant serves all kinds of drinks at any time. In summer, our restaurant can provide all kinds of cold drinks, such as fruit cups, shaved ice, iced milk tea and so on. Various hot drinks can be provided in winter, such as hot coffee, hot milk tea, hot grapefruit juice and so on. In addition, this restaurant also provides beauty beauty's fruit and vegetable porridge and fruit and vegetable drinks for girls.
The second part is the restaurant's business philosophy, business model and business strategy.
First, business philosophy
The business philosophy of this restaurant is to fully show customers a different us. Mainly reflected in the following aspects:
(1) Other products include honey water, fruit and vegetable porridge, drinks, and the beauty beauty effect of different local specialties every day, so that customers can taste different tastes and feelings.
(2) Other services provide online ordering, telephone ordering and take-away service, which is considerate of customers from the nuances and truly makes customers feel our different services.
(3) The environment is different. The decoration style of this restaurant is simple but avant-garde, simple but without losing its personality. Fully reflect students' personality characteristics and cater to their preferences.
Second, the business model
At present, there are four options:
1. We don't use any meal cards in this restaurant, so we can only spend it in cash.
2. This restaurant has launched a meal card that is only suitable for consumption in this restaurant. As long as it is recharged above 50 yuan during the first opening period, it can be handled free of charge; 3. Our store cooperates with Longteng Logistics Service Center of Institute of Technology to handle the current meal card, but our store is still responsible for its own profits and losses. 4. You can spend it in cash or with our restaurant meal card or in combination with Scheme 1 and Scheme 3. Third,
Business strategy (1)
pricing strategy
The price of this restaurant is moderate among all competitors in the range of science and technology, but it is more cost-effective than the products and services provided.
General bread cake price 1.5-2.5 yuan, milk price 1.5 yuan/cup, vegetarian food price 1- 1.5 yuan/serving, meat food price 2-3 yuan/serving, and various drinks price 2-3 yuan. 5 yuan set meal and 7 yuan set meal are also available. 5 yuan set meal includes one meat, one vegetable and one drink, and 7 yuan set meal includes two meat, one vegetable and one drink.
(2)
promotion policy
Pre-publicity: large-scale, high-intensity, large investment. Mainly through the distribution of leaflets, leaflets should mainly highlight the characteristics of this restaurant and preferential activities during the opening period. You can get a 5 yuan coupon if you spend 10 yuan in our store three days before opening.
Post-publicity: pay attention to the existing customer relationship management, so as to carry out word-of-mouth marketing. Plan and organize specific activities regularly, and remind customers of their consumption awareness irregularly through activities. Can sponsor student club activities.
(3)
selling point
Without good service, no restaurant can survive for a long time. Behind the service is the attitude of employees. Only when employees are satisfied can customers be satisfied. Therefore, employees need to be trained and motivated, and they should be trained before taking up their posts. At the same time, stores should formulate detailed implementation, supervision and assessment standards. With satisfied staff, we can provide customers with quality service and dishes. And our service feature is to reflect the specialty from the nuances, put ourselves in the customer's position, and understand and provide what customers really need in time. Service service can be subdivided into the following seven aspects:
S = smile, smile, E = expertise
R = wit.
V = VOULUNTEER to help.
I = I am interested in the problem and actively explore it. C = I am always polite and courteous. E = I am enthusiastic about my work.
Of course, the above comes from our service attitude, and our special service item is online ordering business (delivery only when ordering food at one time 10 yuan or above). Nowadays, many students rely more and more on the internet, especially on weekends, and even prefer to stay in the dormitory rather than go out. However, the problem of eating cannot be solved. Now just log on to the home page of this restaurant and click "order online".
You can choose the food and quantity you need, and then fill in the dormitory number, which is easy to complete. You can pay after delivering the food to your door. In addition, you can also order food by phone. We have two delivery people specially.
Part III Financial Analysis
First, financing analysis
Sources of funds in the early stage: 80% of parents save about 100000 yuan, and 20% save about 17000 yuan.
Two. The starting funds for internal investment analysis mainly include:
1, venue rental fee: 100000/ year.
2. Application fee for catering hygiene license and other documents: 2,000 yuan?
3. On-site decoration cost: 5,000 yuan?
4. Kitchen utensils and facilities: 10000 yuan, totaling about 1 17000 yuan.
? ? Third, profit and loss analysis
According to the budget analysis and investigation, the market capacity can be preliminarily determined. Now it is conservatively estimated that 400 people will consume 2.5 yuan per capita earlier; There are 500 people for lunch and 500 people for dinner, and the per capita consumption of 4 yuan, supper and other drinks 150 people, and the per capita consumption of 3 yuan is 5450 yuan. As shown in the following table:
Operating gross profit margin is controlled at around 35%, with gross profit 1900 yuan. The monthly operating gross profit is 57,700 yuan, the employee salary is 1.5 million yuan, and the monthly net profit is at least 30,000 yuan. The investment will be recovered in about 4 months.
I recommend it carefully.