浦東咖啡館案例分析文檔資料

1、.1the pudong coffee shopxxxx.2一、基本情況：一、基本情況：1.1.行業(yè)正在蓬勃發(fā)展行業(yè)正在蓬勃發(fā)展2.2.父親提供父親提供400000400000，房子到，房子到20152015年前每年付年前每年付100000100000租金，最后房產(chǎn)屬于房東租金，最后房產(chǎn)屬于房東3 3向銀行借款向銀行借款410000410000用來購(gòu)買家具及設(shè)備，借款用來購(gòu)買家具及設(shè)備，借款期為期為5 5年，年利率為年，年利率為7%7%，每年末支付利息。，每年末支付利息。4 4公司地址環(huán)境：在世紀(jì)公園邊上，周圍有大小公司地址環(huán)境：在世紀(jì)公園邊上，周圍有大小辦公樓，邊上有商業(yè)學(xué)校，有很多外國(guó)學(xué)生

2、，還辦公樓，邊上有商業(yè)學(xué)校，有很多外國(guó)學(xué)生，還有國(guó)際中學(xué)。有國(guó)際中學(xué)。.3二、現(xiàn)狀二、現(xiàn)狀1.1.商店布局商店布局: :顧客區(qū)、服務(wù)臺(tái)、陳列區(qū)、衛(wèi)生間、廚顧客區(qū)、服務(wù)臺(tái)、陳列區(qū)、衛(wèi)生間、廚房、儲(chǔ)備室，天氣好時(shí)外面可以坐人，合計(jì)顧客房、儲(chǔ)備室，天氣好時(shí)外面可以坐人，合計(jì)顧客區(qū)約為區(qū)約為5050平米。不可吸煙，有報(bào)紙雜志等提供。平米。不可吸煙，有報(bào)紙雜志等提供。2.2.營(yíng)業(yè)時(shí)間：營(yíng)業(yè)時(shí)間：8:00a-9:00p8:00a-9:00p節(jié)假日不休節(jié)假日不休3 3菜單：回收紙制作，有大量?jī)?yōu)惠咖啡等飲料，菜單：回收紙制作，有大量?jī)?yōu)惠咖啡等飲料，可以提供三餐可以提供三餐4.4.地區(qū)競(jìng)爭(zhēng)：同樓層有意大利餐館，

3、有其他冰激凌地區(qū)競(jìng)爭(zhēng)：同樓層有意大利餐館，有其他冰激凌類飲料店，兩年來由于競(jìng)爭(zhēng)銷售增長(zhǎng)率低于預(yù)類飲料店，兩年來由于競(jìng)爭(zhēng)銷售增長(zhǎng)率低于預(yù).4期，價(jià)格無法上漲。期，價(jià)格無法上漲。5.5.消費(fèi)：外帶很少，年銷售額消費(fèi)：外帶很少，年銷售額930000930000，平均人均，平均人均消費(fèi)消費(fèi)5050元，總體：虧損，但現(xiàn)金流增加元，總體：虧損，但現(xiàn)金流增加三、挑戰(zhàn)：三、挑戰(zhàn)：10%10%的消費(fèi)市場(chǎng)增長(zhǎng)率，企業(yè)管理需要改進(jìn)的消費(fèi)市場(chǎng)增長(zhǎng)率，企業(yè)管理需要改進(jìn).5questionsq1： why does the growth of sales remain so slow？q2： why is it that

4、 the coffee shop gains cash inflows with the negative net profit? give some advice on how to reverse the loss.6question 11. significant competition the pudong coffee shop is very similar to many other chinese enterprises,for example,the ground floor of the apartment block also contains two similar e

5、nterprises,italian-style restaurant and the other an ice cream caf. as a result, there is a lower expected sales growth in the two years of lis management. it also restricts any price increase; and lis prices are similar to most other outlets in the area, only to make it harder to promote sales grow

6、th. .7question 12.lack of management skills3.no effictive brand although li take $400,000 acquiring the goodwill/customer loyalty of the existing coffee shop, we know there were some customers complains, which give rise to unsatisfing sales.8question 14.li has no clear market position for the shop 6

7、0% of revenue in coffee shop are from food sales , the revene is not good . no core competitiveness.9question 21.depreciation 2.increase of inventories 3.increase of payables.10question 2 the profit is after deducting all the costs and expenses from revenue, with accrual principle.in this case,some

8、of the costs and expenses not paid or received yet. when we compute profit, the amortization or depreciation is treated as an expense and thus deducted, but neither of them causes a cash outflow. the movement of inventories and payables, receivables, or loans impacts the flow of cash, but have nothi

9、ng to do with profit. all these contribute to the difference between net profit and cash flows.in this case, when we calculate cash flows, we need to add back depreciation, increase in trade payables and deduct increase in inventories, repayment of loans from operating profit.11question 2advise1. li

10、 should make a clear market position.we can know the custmers consist of students and white collar,but their consumption level is different, so li can produce different coffee for different level and different price,helping building customer loyalty.2. contrating on coffee characteristic.12question

11、2 and we kown, there are manycompetitors, they have similar products,so li should concentrate on his coffee and become outstanding3. improving the utilization rate of non-currunt asset li purchased many non-current asset and the depreciation is too much, but they didnt bring corresponding benifit or

12、 change the layout of customer area, service area ,glass display counters ect.13question 2.14question 24.control the costwages-improve the structure of empolyees. eg. hiring more part-time waiterscost of sales-sign a long-time contract with its supplier to reduce the cost of materialestablishing management contorl system and hire p