연구논문 : 외식사업 신규창업을 위한 사업계획서 작성방법 사례와 투자경제성 분석에 관한 연구
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자연과학 > 가정
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홍기운
발행기관
한국조리학회
간행물정보
한국조리학회지 1997년, 제3권 385~421쪽(총37쪽)
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    영문초록
    This study was performed as placing stress on business plan preparation and investing economy analysis centered to cases upon presenting the premises of study for new foundation of food service business. The summarized results are as follows: 1. In the aspect of carrying out process of practical project, establishing the promotion strategy, the facility project program, the menu program, the facility and furniture program, organization & manning schedule, the business operation schedule, review of all laws & provisions and the allout promotion schedule in order were deployed. 2. Analysis of investing economy for review of profitability 1) In case of investment, excluding \600million for the real estate lease among the total investment of \1billion, it was required by \161,235,000 for interior project, \161,110,000 for facility & equipment, \19,235,000 for fittings, \27,600,000 for menu plate & uniform, \27,600,000 for furniture, \13,800,000 for sign article. 2) In case of loss & profit presumed the annual turnover is to be \1,115,856,000, the contingent profit(before tax)is to be \148,966,000 which is 13.3% in comparson to the sales amount and the net profit(after tax)for this term is to be \104,276,000 which is 9.3% against the sales and the profitable ratio to the equity investment(\500 million)is 20.9% and it satisfies 20% of the premises of study. 3) In case of the payback period will be approximately two(2) years which indicated within three(3) years that is standard of new project evaluation term of ordinary enterprise. 4) In case of internal rate of return it will be 21.5% which is favorable profitability as taking into account of 15% that is standard of new project evaluation by ordinary enterprise based on general downtown money interest. That the investing value of Happy Day profitability is hinted as it is sufficient enough as the case under this study based upon such results and considered that securing supremacy is competitive power in case of commitment will be possible.
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