浦东咖啡馆案例分析.ppt

1、The Pudong Coffee ShopXXXX案例要点回顾案例要点回顾一、基本情况：一、基本情况：1.1.行业正在蓬勃发展行业正在蓬勃发展2.2.父亲提供父亲提供400000400000，房子到，房子到20152015年前每年付年前每年付100000100000租金，最后房产属于房东租金，最后房产属于房东3 3向银行借款向银行借款410000410000用来购买家具及设备，借款用来购买家具及设备，借款期为期为5 5年，年利率为年，年利率为7%7%，每年末支付利息。，每年末支付利息。4 4公司地址环境：在世纪公园边上，周围有大小办公司地址环境：在世纪公园边上，周围有大小办公楼，边上有商业学

2、校，有很多外国学生，还有公楼，边上有商业学校，有很多外国学生，还有国际中学。国际中学。案例要点回顾案例要点回顾二、现状二、现状1.1.商店布局商店布局:顾客区、服务台、陈列区、卫生间、厨顾客区、服务台、陈列区、卫生间、厨房、储备室，天气好时外面可以坐人，合计顾客房、储备室，天气好时外面可以坐人，合计顾客区约为区约为5050平米。不可吸烟，有报纸杂志等提供。平米。不可吸烟，有报纸杂志等提供。2.2.营业时间：营业时间：8:00a-9:00p8:00a-9:00p节假日不休节假日不休3 3菜单：回收纸制作，有大量优惠咖啡等饮料，可菜单：回收纸制作，有大量优惠咖啡等饮料，可以提供三餐以提供三餐4.4

3、.地区竞争：同楼层有意大利餐馆，有其他冰激凌地区竞争：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类饮料店，两年来由于竞争销售增长率低于预案例要点回顾案例要点回顾期，价格无法上涨。期，价格无法上涨。5.5.消费：外带很少，年销售额消费：外带很少，年销售额930000930000，平均人均，平均人均消费消费5050元，总体：亏损，但现金流增加元，总体：亏损，但现金流增加三、挑战：三、挑战：10%10%的消费市场增长率，企业管理需要改进的消费市场增长率，企业管理需要改进QuestionsQ1：Why does the growth of sales remain so

4、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 11.Significant Competition The Pudong Coffee Shop is very similar to many other Chinese enterprises,for example,the ground floor of the apartment block also con

5、tains two similar enterprises,Italian-style restaurant and the other an ice cream caf.As a result,there is a lower expected sales growth in the two years of Lis management.It also restricts any price increase;and Lis prices are similar to most other outlets in the area,only to make it harder to prom

6、ote sales growth.Question 12.Lack of management skills3.No 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 14.Li has no clear market position for the

7、 shop 60%of revenue in Coffee shop are from food sales,the revene is not good.No core competitivenessQuestion 21.Depreciation 2.Increase of inventories 3.Increase of payablesQuestion 2 The profit is after deducting all the costs and expenses from revenue,with accrual principle.In this case,some of t

8、he 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 wi

9、th profit.All these contribute to the difference between net profit and cash flows.In 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.Question 2Advise1.Li should make a clea

10、r market position.we can know the custmers consist of students and white collar,but their consumption level is different,so Li can produce different coffee for different level and different price,helping building customer loyalty.2.Contrating on coffee characteristicQuestion 2 And we kown,there are

11、manycompetitors,they have similar products,so Li should concentrate on his coffee and become outstanding3.Improving the utilization rate of non-currunt asset Li purchased many non-current asset and the depreciation is too much,but they didnt bring corresponding benifit or change the layout of custom

12、er area,service area,glass display counters ect.Question 2Question 24.Control the costWages-improve the structure of empolyees.eg.hiring more part-time waitersCost of sales-sign a long-time contract with its supplier to reduce the cost of materialEstablishing management contorl system and hire professional manager to give advise.5.To carry out take-away to improve the sales6.Establishing membership systerm and being serious with the customerscompliants to improve customer loyalty