The example we chose to outline a Business Plan was the opening of a restaurant. After several discussions about the business model, we arrived at a first result, with the impact of our ideas and strategy, on the sales plan and on the production plan and on the operating result. Now let's outline what the costs of external supplies and services will be.
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Table of Contents
Sales Plan
In the previous exercise we reached this Sales Plan annual
The table reflects the idea of the type of menu and service we offer, the quantity sold per day, the unit sale price and the number of days we will be working per year.
In the end, we note that our annual sales will be € 143.493.
The costs of raw materials.
With what we have planned for sales, we calculate below the production cost that we will have for the manufacture of each of these products.
We are thus left with the plan of the cost of goods sold and materials consumed CMVMC which depend, as we say, on the volume of production.
The operating result is € 113.268.
Activity plan for external supplies and services
These types of supply of materials or services are fixed costs that, as we have seen, do not depend on business activity.
For example, whether our business is at its fullest and with a “full house”, or is almost always empty, we have to pay the space rent monthly.
It is important to minimize these costs of external supplies and services as much as possible. They can be traded but we cannot fail to have them, as they are part of the strategy. For example, if we want to bet on Digital Marketing, we will need the collaboration of an expert. To advertise, we have to hire specific services.
All of these costs have VAT, but for the plan the costs without VAT must be considered, because, neither in the Sales Plan nor in the Production Costs we do not consider it.
In the estimates we made, we also consider having health insurance for employees. It is a very important benefit that can increase not only the employees' commitment, but also their level of motivation, which is essential to provide a quality service.
Operational result
Still lacking to determine some costs, such as human resources and depreciation, which we will leave for another occasion, we can see the operating result we have obtained so far.
Subtracting the costs of external supplies and services from the gross margin, the result is €80.984 per year, that is, €6.748 on average per month.
Little by little we are building our own business plan.
Arrived here and as entrepreneur, we ask? Are we on the right track to creating a good business?
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