浦东咖啡馆案例分析ppt课件.ppt

ThePudongCoffeeShop XXXX 1 案例要点回顾 一 基本情况 1 行业正在蓬勃发展2 父亲提供400000 房子到2015年前每年付100000租金 最后房产属于房东3 向银行借款410000用来购买家具及设备 借款期为5年 年利率为7 每年末支付利息 4 公司地址环境 在世纪公园边上 周围有大小办公楼 边上有商业学校 有很多外国学生 还有国际中学 2 案例要点回顾 二 现状1 商店布局 顾客区 服务台 陈列区 卫生间 厨房 储备室 天气好时外面可以坐人 合计顾客区约为50平米 不可吸烟 有报纸杂志等提供 2 营业时间 8 00a 9 00p节假日不休3 菜单 回收纸制作 有大量优惠咖啡等饮料 可以提供三餐4 地区竞争 同楼层有意大利餐馆 有其他冰激凌类饮料店 两年来由于竞争销售增长率低于预 3 案例要点回顾 期 价格无法上涨 5 消费 外带很少 年销售额930000 平均人均消费50元 总体 亏损 但现金流增加三 挑战 10 的消费市场增长率 企业管理需要改进 4 Questions Q1 Whydoesthegrowthofsalesremainsoslow Q2 Whyisitthatthecoffeeshopgainscashinflowswiththenegativenetprofit Givesomeadviceonhowtoreversetheloss 5 Question1 1 SignificantCompetitionThePudongCoffeeShopisverysimilartomanyotherChineseenterprises forexample thegroundflooroftheapartmentblockalsocontainstwosimilarenterprises Italian stylerestaurantandtheotheranicecreamcaf Asaresult thereisalowerexpectedsalesgrowthinthetwoyearsofLi smanagement Italsorestrictsanypriceincrease andLi spricesaresimilartomostotheroutletsinthearea onlytomakeithardertopromotesalesgrowth 6 Question1 2 Lackofmanagementskills3 NoeffictivebrandAlthoughLitake 400 000acquiringthegoodwill customerloyaltyoftheexistingcoffeeshop weknowthereweresomecustomers complains whichgiverisetounsatisfingsales 7 Question1 4 Lihasnoclearmarketpositionfortheshop 60 ofrevenueinCoffeeshoparefromfoodsales thereveneisnotgood Nocorecompetitiveness 8 Question2 1 Depreciation2 Increaseofinventories3 Increaseofpayables 9 Question2 Theprofitisafterdeductingallthecostsandexpensesfromrevenue withaccrualprinciple Inthiscase someofthecostsandexpensesnotpaidorreceivedyet Whenwecomputeprofit theamortizationordepreciationistreatedasanexpenseandthusdeducted butneitherofthemcausesacashoutflow Themovementofinventoriesandpayables receivables orloansimpactstheflowofcash buthavenothingtodowithprofit Allthesecontributetothedifferencebetweennetprofitandcashflows Inthiscase whenwecalculatecashflows weneedtoaddbackdepreciation increaseintradepayablesanddeductincreaseininventories repaymentofloansfromoperatingprofit 10 Question2 Advise1 Lishouldmakeaclearmarketposition wecanknowthecustmersconsistofstudentsandwhitecollar buttheirconsumptionlevelisdifferent soLicanproducedifferentcoffeefordifferentlevelanddifferentprice helpingbuildingcustomerloyalty 2 Contratingoncoffeecharacteristic 11 Question2 Andwekown therearemanycompetitors theyhavesimilarproducts soLishouldconcentrateonhiscoffeeandbecomeoutstanding3 Improvingtheutilizationrateofnon curruntassetLipurchasedmanynon currentassetandthedepreciationistoomuch buttheydidn tbringcorrespondingbenifitorchangethelayoutofcustomerarea servicearea glassdisplaycountersect 12 Question2 13 Question2 4 ControlthecostWages improvethestructureofempolyees eg hiringmorepart timewaitersCostofsales signalong timecontractwithitssuppliertoreducethecostofmaterialEstablishingmanagementcontorlsystemandhireprofessionalmanager