九月 2, 2019

论文代写-主题餐厅规范的管理和财务计划

论文代写-主题餐厅规范的管理和财务计划。老板计划开一家主题餐厅,里面会有中国特色的食物。这家初创公司计划将中国菜推广到世界各地。这家餐馆需要服务员会说两种语言,一种是英语,另一种是汉语。对服务员的特殊要求使得他们的雇佣成本高于加拿大服务员的平均工资。餐厅将有单独的空间用于商务会议和儿童区。公司面临的主要障碍是加拿大对中式快餐缺乏规范的管理。重点主要放在烹饪技巧上,而不是对中国菜的标准管理。其次,他们没有足够的本地化意识。一些中餐馆的菜肴在口味上偏向中国人的饮食习惯,因而未能引起西方主流消费者的注意。

The owner is planning to open a theme restaurant which will have Chinese characteristic food. The startup is planning to carry forward Chinese food all over the world. The restaurant needs the waiters to be bilingual speaking both English and Chinese. The specific requirement for the waiters has made their hiring cost higher than the average salary of the waiters in Canada. The restaurant will have separate space for business conferences and kids zone. The company has requirement of highly experienced manager in food and tourism industry. The company has offered a higher level of salary to its both managers. As the owner of the restaurant is not fetching any profit from restaurant at the beginning, therefore, it has been offered salary as manger to compensate for the same.
The main obstacle that the company is facing is due to lack of standard management for Chinese fast food in Canada. The emphasis is mostly on cooking skills instead of standard management for the Chinese cuisine. Second, they don’t have enough awareness of localization. Some Chinese restaurants dishes biased in favor of the Chinese people’s eating habits in the taste, and thus failed to attract the attention of mainstream western consumers.
In accordance with the above table, the start – up requires a loan of CAD 30,000/- as seed money. For working capital requirements, creditor will provide the amount required which has to be paid in the next operating cycle. The interest rate is 12% per annum floating rate and loan to be payable in 20 years.
Financial performance Indicator
As it is a start up business, the financial indicators will provide an overview of the feasibility of the project. Main financial indicators are as follows –

Customer matrix
Customer acquisition cost
Total cost acquired to acquire the customers is known as customer acquisition Cost.The Company’s customer acquisition cost shows it has higher CAC in the beginning of the month and it declines over time.
Financial management metrics
Burn rate
Burn rate in simple word means how much cash goes out of the company every month. The projected cash flow provides an idea for burn rate. On analysis of the cash flow statement, it has been concluded that almost similar cash flow occurs in almost all month, therefore, company has constant burn rate.
Gross margin
The company has shown a constant gross and margin over time. In initial years, the company has lower gross margin but in coming years, its margin increases as COGS decreases over time.
Ratio analysis (projection)
Profitability ratio
Return on total asset
Return on asset can be calculated as follows –
Earnings available to common share holder/ total asset
It represents the return available on total asset. In simple word, it indicates how profitable a company is relative to total assets.
Return on Investment
The investment made by the owners was for the fund of 20,000 CAD. In the beginning of the year, company does not have any return available. From third year, return on investment made is available to the investors.

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