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Coffee Shop
XXXX
案例要点回忆
一、基本状况：
，房子到前每年付100000租金，最终房产属于房东
3．向银行借款410000用来购置家俱及设备，借款期为5年，年利率为7%，每年末支付利息。
4．企业地址环境：在世纪公园边上，周围有大小办公楼，边上有商业学校，有诸多外国学生，尚有国际中学。
案例要点回忆
二、现实状况
: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。
：8:00a-9:00p节假曰不休
3．菜单：回收纸制作，有大量优惠咖啡等饮料，可以提供三餐
：同楼层故意大利餐馆，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
案例要点回忆
期，价格无法上涨。
：外带很少，年销售额930000，平均人均消费50元，总体：亏损，但现金流增长
三、挑战：
10%的消费市场增长率，企业管理需要改善
Questions
Q1：
Why does the growth of sales remain so slow？
Q2：
Why is it that the coffee shop gains cash inflows with the negative net profit? Give some advice on how to reverse the loss.
Question 1
1. 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 enterprises,Italian-style restaurant and the other an ice cream café.
As a result, there is a lower expected sales growth in the two years of Li’s management. It also restricts any price increase; and Li’s prices are similar to most other outlets in the area, only to make it harder to promote sales growth.
Question 1
of management skills
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.
Question 1
has no clear market position for the shop
60% of revenue in Coffee shop are from food sales , the revene is not good . No core competitiveness
Question 2
of inventories
of payables
Question 2
The profit is after deducting all the costs and expenses from revenue, with accrual this case,some 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 nothing to do with profit. All these contribute to the difference between net profit and cash 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.