2. II. Executive Summary
A.
Orange and application
B.
Goal of the plan is raising sales.
C.
We create the application and refer to opinion of the user.
D.
The business can be efficiently done.
A.
Name of the business is 'Computer Relation'. Our company use a new set of skills.
And our company create the popular application which is not defeated at other
company.
B.
10 million yen
C.
We use to make the application.
D.
The business goes well because we can advertise the application to many people if
we have more money.
3. Ⅲ. Table of Contents
01. Cover Page
02. Executive Summary
03. The Business
A. Description of the Business
B. Industry Analysis
C. Vision Statement
D. Vision Trigger
E. Mission Statement
F. Business Objectives
04. Business Operations
A. Marketing
B. Competitive Analysis
C. Legal Structure
D. Management Expertise
E. Support Personnel
05. Financial Planning Tools
Financial Information
06. Summary
07. Supporting Documentation
4. Ⅳ. The Business
A. Description of the Business
1. Business is a group work to fulfill objects.
2. I will run it to collect members and talk together about business.
3. Business chance is here.
B. Industry Analysis
・Is it a fad?
Yes
Is it seasonal?
Yes
Is it increasing or decreasing?
increasing
Does it simply grow with the population?
Maybe
Is the market always there, always the same?
Yes
What are the factors affecting the growth of the market, and of market share?
Business plan
Where are they located?
Company
How large is the market?
All over the world
What are their characteristics?
Novelty
What percentage of that market is the business' share?
sixty persents
5. Who are the potential customers for the business' product or service?
Mobile phone user
C. Vision Statement
Business will state to support people's life.
D. Vision Trigger
They should do before starting business.
E. Mission Statement
It should do that to ensure business training to estimate business statement.
F. Business Objectives
To give people to enjoy life.
6. Ⅴ. Business Operations
A. Marketing
For smart phone user.
B. Competitive Analysis
There are some companies which are similar to our company in this field.
C. Legal Structure
Company's duties have rights that is to negotiate with company's officers.
D. Management Expertise
Our company need Java or objectiveC programer.
E. Support Personnel
If you discover bug, send a E-mail at “ aaaaaaa@xxx.com ”,please.
7. VI.Financial Information
Management is important to maintain a company.The thing which is the most important
in capitalism is capital. We should do the management without a Carelessness.
Financial Objectives
The following objectives are for the first three years of Fast ¡Æn Fresh Premium
Ice Cream Parlor:
1. Owner draw of $80,000 in Year 1.
2. Cash balance of $44,277 end of Year 1.
3. Owner draw of $30,000 in Year 2.
4. Cash balance of $77,334 end of Year 2.
5. Owner draw of $16,000 in Year 3.
6. Cash balance of $6,918 end of Year 3.
Monthly Living Expenses For J. B. Entrepreneur
Exhibit 2, Monthly Living Expenses - J. B. Entrepreneur, shows the amount required by
the owner to pay for living expenses and compute the draw. Taxes have not been
included.
One-Year Cash Flow Projection
The purpose of Exhibit 3, Summary Year 1 Cash Flow Projection, is to give you a
¡Èquick look¡É at the financial feasibility of your business plan. Please note that the
numbering of the line items corresponds to the annotations (descriptions) presented
below. Cash inflows and outflows come and go at different times. This is why it is
necessary to prepare a monthly cash flow projection (Exhibit 4, Monthly Cash Flow
Projection, Year 1)for the first year and quarterly cash flow projections (Exhibits 5 and
6, Quarterly Cash Flow Projections, Years 2 and 3) for years two and three.
8. Prestart-up Period.
Normally a business needs a period of time to get organized and prepare to do business.
For example, time to install equipment. This period may last from one to three months
or even more depending on the type of business. Exhibit 4, Monthly Cash Flow
Projection, Year 1, was designed to allow for a one month Prestart-up period.
Annotations (Explanations) For Cash Flow Projections
The line items in the Exhibits 4 through 6 have been numbered. These must be annotated
or explained so the reader can understand the reasoning behind each line item. Note that
there are no annotations for Exhibits 5 and 6 for one-time items such as Personal Funds
and Signs. Also note that that as sales increase in years 2 and 3, line items such as cost
of goods, payroll and payroll taxes increase.
1.
Sources of Cash. This is a title.
2.
Bal. Brought Fwd. The remaining cash balance from line item 30, Balance
Remaining, from the previous period.
3.
Personal Funds. The owner will invest $75,000 into the business.
4.
Loans. The owner will borrow $75,000 from Valley City National Bank as a five-
year revolving line of credit at 10%. Interest will be charged only on the amount actually
borrowed with principal payments of 20% of the amount borrowed due each year (See
item 26).
5.
Cash Receipts. $154,000 in cash receipts net of sales taxes is estimated. This
projection involves selling 10,000 single scoop cones, 5,000 single scoop cups, 6,000
double scoop cones, 4,000 double scoop cups, 5,000 double scoop waffle cones, 4,000
sandwiches, about 5000 soft drinks, and about 2000 cups of coffee plus apparel,
breakfast items, and other foods and beverages. The total is calculated by multiplying
the number of each item sold by their sales and totaling the revenue from all items. This
is a conservative estimate of cash receipts. The Institute estimates that the industry
9. average cash receipts last year for a start-up ice cream parlor were $194,000.
6.
Available Cash. Total of sources of cash.
7.
Uses of Cash. Title.
8.
Equipment/Supplies. Basic is estimated to be $32,200. This expense includes:
dipping cabinets, refrigerators, tempering freezer, display freezers, holding freezer,
three-compartment sink, ice machine, stove, serving equipment, dishwashing equipment,
and equipment installation. Operating supplies such as napkins are also included.
Estimate is from Valley City Restaurant Fixtures Supply, Inc.
9.
Vehicle Purchase/Lease. A utility van will be leased at $360/month for three years
from Valley City Motor Sales for a total of $4,320.
10.
Fixtures. Fixture costs will total about $9,300 based on an estimate from Valley City
Restaurant Fixtures Supply, Inc. These cost will include purchasing tables, chairs, and
removable service items.
11.
Security Deposits. Security and other deposits will include $5,000 for lease-related
deposits, $2,000 for utility deposits, and $2,000 for miscellaneous deposits for a total of
$9,000.
12.
Signs. Fast ¡Æn Fresh Premium Ice Cream will have extensive Riverside Faire
approved signage on all four side of the building. Signage and installation will cost
$9,200 according to an estimate by Valley City Quality Sign Co.
13.
Leasehold Improvements. Net leasehold improvements after the $10/sq.ft. allowance
by the landlord will total $7,500. This estimate was provided by Smith Construction of
Valley City and includes floor and wall coverings, window treatments, painting and
decorating, window decorations, and miscellaneous minor improvements.
14.
Cost of Goods Sold. Cost of goods sold is based on the sales projection of $154,000
and is estimated to be an average of 34% of sales totaling $52,360. This information was
10. provided by an industry trade journal, Ice Cream News.
15.
Telephone/Utilities. Valley City Gas, Electric, and Telephone Company estimate
telephone and other utilities at $400/month for an annual total of $4,500.
16.
Lease/Rent. Lease payments are $4,500/month ($3/sq.ft.) plus $275 for Common
Area Maintenance (CAM) fees for an annual total of $57,300. The first year lease cost is
$40,500 reflecting the three months free rent allowance (($54,000-$13,500). The CAM
fees must be added to this amount for a total of $43,800. This information was provided
by the commercial real estate agent representing Riverside Faire.
17.
Business License Fee. The business license fee based on business revenue (2% of
gross revenue) will be $3,080 (License and Permits Office, Valley City).
18.
Insurance Premiums. Goldsmith Insurance Agency, Valley City, estimated annual
premiums at $6,000. These premiums will cover business liability, property damage,
workman¡Çs compensation, and all other types of insurance.
19.
Office Expense. This item includes all office-related expenses including copying and
paper supplies. The owner will perform office duties. Total is estimated at $2,000
annually based on the owner¡Çs previous experience.
20.
Legal And Accounting. Jerome and Associates, CPAs, and the Jensen, Barker, and
Symthe law firm will provide basic bookkeeping, accounting, and legal services. Jerome
and Associates, CPAs has a bookkeeping subsidiary, Personal and Business
Bookkeeping LTD that specializes in low cost bookkeeping. This firm will be engaged
for bookkeeping with Jerome and Associates providing tax preparation and other
professional services. The total estimated annual cost is $6,760.
21.
Advertising And Promotion. $9,000 will be allocated to the advertising and
promotion campaigns discussed in the Marketing section above. Source is Valley City
Creative Advertising.
22.
Real Estate/Other Taxes. Real Estate and Personal Property taxes will total
$3,700/year. The Management Office, Riverview Faire, provided this information.
11. 23.
Miscellaneous Expenses. $6,000 has been estimated for miscellaneous expenses
based on information provided by the Institute.
24.
Payroll. Wages total $46,200. This total includes 126 winter workdays, with one
employee working 5 hours a day at $6.50/hour. It also includes 217 summer workdays,
with two employees each working five hours a day at $6.50/hour. Payroll includes the
manager¡Çs annual salary, employer taxes such as FICA, unemployment insurance, and
workers¡Ç compensation, but does not include withholdings.
25.
Payroll Taxes and Benefits. These are estimated to be $9,240, 20% of wages and
include FICA, scholarships, and manager benefits.
26.
Loan Payments (Principal and Interest). All of the $75,000 loan allocation will be
used during the first year of operations. Assuming this amount was available at the
beginning of the business¡Ç fiscal year, interest at 10% totals $7,500. In addition,
according to the loan agreements, principal payment of $15,000 was also required. One
semi-annual payment of $7,500 will be made during the fiscal year while the second
payment will be made at the beginning of the second fiscal year. The total payments for
this category will be $15,000 (interest and principal).
27.
Owner¡Çs Draw. This information was obtained from Exhibit 2, Monthly Personal
Living Expenses, and is $1,000 per month or $12,000 annually. This amount is
increased in future years.
28.
Total Expenditures. Total uses of cash.
29.
Balance Remaining. Available cash (line 6) less Total Expenditures (line 28). Please
note that balance remaining can never be a negative number because the Cash Flow
Projections assume cash spent during the period.
30.
Data. Numbers used to make calculations in spread sheet. For example, 0.34 is used
to calculate Cost of Goods Sold which is estimated to be 34% of expected cash receipts
for the following month.
12. VII.Summary
At First, we have to pullin funds.Money is the first consideration. Next, will be catch
and keep chain about look like SOHO or Cloud Computing. It is not important that our
company have adobe in real world, Cloud Computing and SOHO can get same function
in stead of it and more low cost.
VIII. Supporting Documentation
We have big share in this field. Every time, we are praised by many
consumers.
