BUSINESSPLAN

Names:
AnneliesBalcaen

CludiaChabert
ChristopherJacob

FriederikeKampmeyer
JanneMahlamaki
KarolinaPurzycka


Executivesummary

LifePointsbusinessideaistocreateanichemarketofthehealthyfastfood.Theindustryoffast
foodisthebiggestcompletivebusiness.Tobecomesuccessfulwillbeachievedbyhavingamore
efficientproductionchain,foodofhigherqualityandbysupportingandkeepingsocial
responsibilitiestowardscustomers,investorsandemployees.Tomaketheproductionchainmore
efficientandcosteffectiveLifePointrestaurantsaregoingtobedriveintakeawayonly.

Thefoodisgoingtobehealthy,nutritiousbutstilltastyanddesirable.LifePointinFrankfurtam
Mainwillbuytheingredientsdirectlyfromlocalproducers,whichwillguaranteethefreshnessand
quality.FurthermoretransportationcostsandemissionsarereducedandfarmersinEuropeand
entrepreneursaresupported.Thepackagingwillbeenvironmentallyfriendly.Thusthesefactorsare
connectedtosocialresponsibilityandtheentrepreneurshipandsupportsustainability.

TheentrepreneursaretwoyoungpromisingGermanspeakingbusinessstudents.Theyhaveapastin
foodindustryandarerelativelyexperiencedinthatbranch.Theyaretheheartoftheorganization
andwillemployateamofprofessionalstoworkintherestaurant.Themenuisprocessedinco
operationwiththewholeteam.

FrankfurtamMainischosentobethetestmarketforthenewconcept.Itischosenbecauseofthe
favorableaspectsofthecityspopulationstructure,theamountoftouristsandfairguestsandthe
commonatmospherecreatedbyaspectslikeintensivelifestyle,majorityofsinglehouseholdsand
relativelyhighincomes.

Thestrategyissimplebutimplementedininnovativeway.LifePointscompetitiveadvantagesarethe
betterqualityoffoodcomparedtootherfastfoodrestaurantsandtheyareuniqueinthewaythey
sellinghealthyfood.Onthebaseofnewproductionanddistributionconceptsthepricesare
competitiveandaffordable.Thepromotionisexecutedbybillboardswhichareplacedinselected
placesinFrankfurt.Furthermoreflyersaredistributedinalocalnewspapersandadvertisementis
placedontheinternetbecauseLifePointwillcreateanownhomepagetobepresentforthetarget
groupontheinternet.

Alsothecustomerrelationshipsaremanagedinanewway:bringingadditionalvaluetocustomers
notonlyintheformofdiscountsoraclubcard.Butbyprovidingconferences,eventsandpublic
awarenesstowardshealthierfoodandlifestyle.Thesearenotjustmarketingtricksbutalsopiecesto
2


buildarespectablebrandforthefutureofLifePoint.

Risksofthebusinessarevariable.Thebiggestoneisthecompetitioninthisindustryandtheirbigger
budgetsformarketing.ThatswhyLifePointhastostandoutfromitsrivals.Becauseoftheongoing
financialcrisis,wherewithalofconsumersislowering,butitisalsoapossibilitytolowerpricedfast
foodmarkets.Itisalsoariskthatpeoplewillignoreorforgetthenewenterprisethatiswhy
marketingandpromotionarevital.

LifePointwillbeaGmbH(LLD)formedcompanyandtherequestednameisavailableinthecompany
register.Theentrepreneurswillbothinvest15000inthebeginning,whichwillcovertherequired
startinginvestmentofaGmbH.Restoftheneededbudgetiscoveredbybankloan.Thefirstyears
profitisestimatedtobenegativebutthetrendisabouttochangeonthesecondyearandLifePoint
willbeaprofitableenterprise.

Tableofcontent

Introduction.....................................................................................................................................6
BusinessPurpose.............................................................................................................................6
Currentsituations................................................................................................................................7
Basiccorporatedata........................................................................................................................7
Vision...............................................................................................................................................7
Mission............................................................................................................................................7
CompanyValues..............................................................................................................................8
Organizationmanagement..................................................................................................................9
Responsibilitiesintheorganization................................................................................................9
Nameandlogo..............................................................................................................................10
Companyform...............................................................................................................................10
Customerrelationshipmanagement............................................................................................11
Marketanalysis.................................................................................................................................12
Theindustry...................................................................................................................................12
Ourmarket....................................................................................................................................12
CompetitorsandLifePointsadvantages.......................................................................................13
Marketingobjective(s)andstrategy:............................................................................................14
Price...............................................................................................................................................14
Place..............................................................................................................................................15
Promotion......................................................................................................................................16
Product..........................................................................................................................................17
Operatingplan...............................................................................................................................18
Sustainability.................................................................................................................................18
Financialanalyses..............................................................................................................................19
Risksanalysis.....................................................................................................................................27
SWOTAnalysis...............................................................................................................................27
Opportunities................................................................................................................................29


Limitingfactors..............................................................................................................................29
Criticalsuccessfactors...................................................................................................................30
Alternativescenarios.....................................................................................................................30
Specificrisksandtheirsolutions...................................................................................................30
Conclusion.....................................................................................................................................32


Introduction

Peoplehavetoeat,evenintheendofthefirstdecadeofthe21stcentury,althoughthecultureof
eatinghaschangedradicallysincetheearlierdecades.LifePointwillprovidethequalityofhome
madehealthydishesforpeoplelivingmobileandintensivelife.Healthyfastfoodisstillaniche
marketin2009andthatiswhereLifePointaimswiththefirstconcepttakeawayrestaurant.

BusinessPurpose

LifePointwillbethefirstGermanonlytakeawayfastfoodchain,whichserveshealthydishesinstead
oftraditionalfastfood.InthefirststageLifePointopensoneconceptrestaurantintothecityof
FrankfurtamMainincentralGermany.FrankfurtamMainhasthepopulation,tourismandbusiness
guests,whichalltogethercreatethepotentialcustomerbasetoLifePoint.

Byconcentratingontwocurrenttrendscombinedintensiveandmobilelifestyletoeatinghealthy
LifePointwillcutadecentshareoffastfoodmarketandatsametimecreatenewmarketof
healthierfastfood.Thenewonlytakeawayconceptwillkeepthecostsrelativelylowandrich
varietyofdishesmadebyfreshandlocalingredientscreateacompetitiveadvantageagainstdirect
andindirectcompetitors.

LifePointwillconcentrateonchangingattitudestowardsfastfoodbyservingonlyhealthydishes
withefficientandfastservice.Thepriceswillbewellaffordabletoallpeople,butbecauseofthe
freshandbetteringredientsthanusedintraditionalfastfoodrestaurants,LifePointwontdirectly
competewithpricebutmorewithpricequalitycorrelation.


Currentsituations
Basiccorporatedata
Nameofthecompany
LevelPointGmbH
Status
LifePointisaGmbH.InGermanGmbHstandsforGesellschaftmitbeschrnkterHaftung.Thiscan
betranslatedintoacompanywithlimitedliability.
Capital
FrankfurtamMain
Registeredofficeaddress
Adickesallee,FrankfurtamMain
Companynumber
60326234769826
Headoffice
Thesameastheregisteredofficeaddress

Vision
Ourvisionistobecomeawellknownandrespectedqualitybrandwhichisassociatedwithhealthy
fastfood,efficientserviceandacompanythatownshighstandardsofsocialresponsibility.Inthis
visionincludesalsotheplansofexpansionandbecomingaGermanandlateronaEuropeanwide
chainofhealthyeasyaccessfastfood.

Mission
InthefirststageLifePointsmissionistobuildaconceptdriveintakeawayrestaurantononeofthe
mainstreetofthecityFrankfurtamMain.OnthatlocationLifePointservesnewkindoffastfoodfor
affordableandcompetitiveprice.Withthisconceptrestaurantastandardizedprocesswillbe
developed,forthefutureexpansioninmind.


Partofthemissionisalsobecomingprofitableinthecoming3yearsandtakepossessionofadecent
marketshareofFrankfurtamMainsfastfoodbranch.Oneofthemaintargetsisstayingasthe
marketleaderinthenewconceptoffastfoodthathasbeencreatedbyLifePoint.
LifePointsmissionisalsotoraisethepublicawarenesstowardshealthyeatinghabits.Thesocial
responsibilityplaysamajorroleinthisnewconcept.Environmentallyfriendlypackaging,favoring
localproducersandbeingimprovisingandconsiderateemployer,arethingswhichseparatesLife
Pointfromotherfastfoodrestaurantsandgivesuscompetitiveadvantage.

CompanyValues
ThecompanyspriorityistoachieveabusinesswhichisorientedonthelegalsystemEuropeand
especiallyinGermany.Furthermoreapositiveworkingatmosphereisamainpointinthecompany
andteamworkaswellasmotivationaretheimportantaspectsthecompanyisfocusingon.Onlywith
confidentemployeesitispossibletofulfillthewishesofthecustomersandtobuildupasuccessful
business.
Alsoresponsibilitytowardsenvironmentisconsidered.Lowtransportationcostsandemissionsare
reachedbyfavoringlocalproducersoftheingredientsLifePointisusing.Completelybiodegradable
packagingmaterialsdoalsosupportthisview.
Oneofthemainvaluesistobringsustainableprofittoownersandinvestors,becauseafterallLife
Pointisaboutbusinessandmakingprofit.


Organizationmanagement

FriederikeKampmeyer Marketingdirector
&
ChristopherJacobManagingDirector

Employee

Employee

Employee

Employee

Employee

Employee

Employee

Cook

cook

Serving
drinks

Serving
drinks

Serving
food

Serving
food

floor
manager

Responsibilitiesintheorganization

FriederikeKampmeyerMarketingdirector,partnerfor50%oftheshares
ChristopherJacobManagingdirector,partnerfor50%oftheshares

BothofthepartnersmadetheBelbintesttoknowtheirstrengthsandweaknessesinthe
organization.FriederikeKampmeyerturnedouttobeactionorientedshaperandimplementer.So
herroleintheorganizationwillberunningthemarketingevents,planningmarketingandpromotion
andofcoursehelpingasthesecondpartnerrunningthebusinessefficiently.

LifePointsmanagingdirector,ChristopherJacob,ismonitorevaluatedandshaperaccordingthe
Belbintest.Althoughheisalsoactionorientedandeffective,hehastheanalyticalsidewhichisa
verygoodwhilerunninganownbusiness.

Thepartnersofthenewenterprisewillbeworkingalsointherestaurantsupportingthehired
employeesandworkoncreatingagoodteamspiritamongtheemployees.Accountingisoutsourced,
sonoworkinghoursofthepartnerswillbeusedinit.

Nameandlogo

ThenameLifePointisnottooobvioustobearestaurantbutstillsimpleenoughtoaddintologoand
signs.Theslogansupportsthenameandmakesclearthatthecompanyisfoodrelated.Theimageis
fastfoodlikebutmadealittlemorehighqualitytostandoutfromthedirectandindirectrivals
image.ThenameLifePointdoesnotyetexistinGermanybythecompanyregister
(Unternehmenregister).SoLifePointGmbHisavailable.

Thecompanyslogoisextremelyimportantwhencreatingarespectablequalitybrand.While
designingthelogocompanyhastoknowitstargetgroup,itsvaluesandstyletoachievedelivering
thewantedmessage.

Thelogoshoulddeliveramessageofhealthyfastfoodincooperationwiththecompanynameand
slogan.Thelogoshouldalsostandoutfromthecompetitorsandbesimpleenoughtopublicto
memorizeit.

InthelogoofLifePointisusedbasic,clearcolorswhichareoftenassociatedtohealth:greenand
orange.ThecompanynameandsloganplayabigroleinthelogodesignforLifePoint.

Companyform

LifePointwillbeaGmbHformedcompany.TheformiscommonlyusedinGermanspeaking
countriesandcentralEurope.Itisacomparisontolimitedliabilitycompany(LLC)inothercountries,
forexampleintheUK.

TheGmbHhastoberegisteredinthecommercialregister(Handelsregister)togaincompletelegal
status.TheminimumfoundingcapitalforaGmbH(LLC)inGermanyis25,000whichwillbeeasily
coveredinLifePoint.ThenameLifePointdoesnotyetexistinGermanybythecompanyregister
(Unternehmenregister).SoLifePointGmbHisavailable.1

www.frankfurtmain.ihk.de/www.steuerlichesinfocenter.de

10


Customerrelationshipmanagement

AsthetargetgroupofLifePointisbothgendersofworkingpopulationandprobablyabitmore
educatedthanaveragepeople,thecustomerprogramisgoingtobealittledifferentthanthe
average.LifePointwonthavethenormalloyalcustomercardsorstampcollectingcampaigns,where
forexampleeverysixthdishisfreeorcharge.LifePointwillconcentrateonbringingawarenessand
knowledgeaboutthepositivesidesofeatinghealthyandcreateabrandthatsupportsactiveand
healthylifestyle.Thisgoingtobeimplementedbyarrangingevents,conferencesandlecturesabout
rightnutritionandhowLifePointsproductaresupportinghealthylifestyle.

Thesedifferentkindsofeventsarenotsupposedtobejustpuremarketing,butalsogivingthepublic
realknowledgehowtoeatrightandbythathighlightLifePointspositivebrandimageand
commitmenttowardssocialresponsibility.FortheconferencesLifePointwillinviteprofessional
nutritionist,professors,sportsstarsandallthiskindofpeoplewhosupporthealthylifestyleandwork
asidolsoropinionleaders.Bybringingthisextravaluetoourregularcustomers,theywillmostlikely
havemorerespecttowardsthenewbrandthanbyregularsmalldiscountsgiventothemfromother
fastfoodrestaurants.Andwhiletheseconferencesaremainlymeanttoregularcustomers,who
alreadyusetheservicesofLifePoint,itattractsnewpotentialcustomersinthesametime.

Thiskindofcustomerrelationshipmanagementwouldbealsorelativelyuniquefortherestaurant
branchandwouldaddsomevalueintoLifePointsbrandimage.Itwouldpossiblytoraisesome
positivemediapublicity,whichwouldworkasafreepromotionfortheyoungenterprise.Itwouldbe
likeacombinationoftraditionalservicestructureandpublicrelations.

Oneoftheremediesforcreatingpositivebrandimageisaclearandvisibleproductionchain.The
wayfromthelocalproducers,theprocessintherestaurantandtheenvironmentallyfriendly
packagedproductsupporttheidea.Bylettingeverybodyknowabouttheproductionchain,itwill
alsoraisethepositiveattitudestowardsLifePointfromcustomersandMediaspointofview.

InthefuturewhenmoreshopsareopenedwillLifePointstarttopublishacustomermagazine,
whichispackedwithinterestingstoriesaboutcurrentarticlesconcerningthefood.Thismagazine
willworkasregularcustomerpresentaswellastoattractnewcustomers.Inthemagazinewillalso
belatestproductswhichareintheassortmentandcurrentmenuaseasytotakewithleafletwith
necessarycontactinformation.

11

Marketanalysis
Theindustry

LifePointisamixofatraditionalfastfoodchainandarestaurantwhichserveshealthydishes.The
ideaandhowtheprocessisexecutediscompletelynewandatthemomentLifePointisaunique
enterpriseonitsfield.Normallyrestaurantsarehardtomakesustainablyprofitableandespecially
fastfoodbranchisextremelycompetedsector,withthenewconceptLifePointisabletocreatea
newblueocean2whereisnoactualcompetitionandthepotentialforsalesgrowthisalmostendless.
Tomaintaintheposition,LifePointhastobecomerespectableandwellknownbrand,andthe
buildingofthebrandimagehastostartimmediately.

Ourmarket

LifePointenterstothefastfoodmarketwhichisalreadycompeted,butwiththenewkindofprocess
andbetterfastfoodproductsitisabletocompetewiththealreadyexistingbrands.LifePointisa
combinationoftwocurrenttrends:healthyfoodandintensive,mobilelifestyle.FrankfurtamMainis
aperfectlocationforthiskindofpioneerproject.AsthefinancialandbusinesscapitalofGermany,
thepopulationismobileandtherearemorethanenoughpotentialcustomers.

Peopleusingdriveinsandfastfoodrestaurantsareoftenextremelybusybutstillcareaboutthe
qualityofthefoodtheyareeating.LifePointconcentratesonthreemaintargetgroups,whichare
peopledrivingtoandfromwork,touristsdrivingthroughFrankfurtamMainandalsopeople
spendinglotsoftimeonroad,liketaxidrivers,truckers,policemen,etc.LifePointwillprovidequality
mealstogoforallthesesegmentswithaffordablepriceandefficientservice.Alsothesepeopleare
ableandwillingtospendalittleextraforbetterfoodtoprovidetothemselvesandtheirfamily.

FrankfurtamMainfitsperfectlyforLifePointbyitsinhabitantbasis:theaveragehouseholdsizeis1,
86personsand52%ofthehouseholdsareonepersonhouseholds3Peopleofthisgroupoftendont
wantorhavethetimetoprepareamealathome.LifePointwillbeprovidingthesepeoplehigh

BlueoceanstrategybyW.ChanKimandReneeMauborgne

http://www.frankfurt.de/sixcms/detail.php?id=437171&_ffmpar[_id_inhalt]=719011
12


qualitytakeawaymeals.

Thecurrenttrendofhealthinessandconcentratingonindividualswellbeingcreatesagood
possibilitytoLifePointtoreachgoodpositiononfastfoodmarket.

CompetitorsandLifePointsadvantages

LifePointdoesnothavedirectcompetitiononitsbranchinEurope.IntheUnitedStatesthereisa
chaincalledSonic4whichservesregularfastfoodonlyfortakeaway.LifePointdiffersfromSonicin
thequalityofthedishes,asSonicservesonlythetraditionaltakeawayfastfoodlikeburgers,nuggets
andFrenchfries,LifePointwillserveonlydisheswhicharehealthybutstilltastyanddesirable.

OnthefastfoodbranchinGermany,themaincompetitortoLifePointwillbeSubway,whichisa
chainforrelativelyhealthyfastfood.5Subwayisthesecondlargestfranchisebasedrestaurantchain
intheworld,sothecompetitionisgoingtobereal,afterLifePointhasgainedsomemarketshare.
LifePointwillbearelativelysmallbusinessinthebeginningcomparedtothe900locationsin
GermanywhichhaveaSubway.Anyhowtheywillbecompetitiveinthefuturebecauseoftheir
uniquenessandthegoodqualityrelatedtotheprice.

LifePointcompeteswiththetraditionalfastfoodchains,whichareoftenconsideredcheap,fastbut
unhealthy.WithlittleextraLifePointprovideshealthyqualitymealstogo.LifePointscompetitive
advantagesagainstregulartakeawayfoodservicesisfirstofallthequalityoffood,whichmeans
freshingredientsboughtfromlocalfarmerstomaintainhighqualityandtoreducecostsandtime
consumptioncausedbytransportation.AlsosocialresponsibilityplaysabigroleforLifePoint,
especiallyenvironmentalissuesandraisingthepublicawarenesstowardshealthyfood.

Furthermorerestaurantsthatprovidehealthyfoodcanbeconsideredascompetition,butthe
conceptiscompletelydifferentfromtraditionalrestaurant.LifePointcompetitiveadvantagesagainst
traditionalrestaurantsaretimesavingandbetteraffordabledishes,whichstillconsistofasgood
ingredientsastheregularrestaurants.

4
5

http://www.sonicdrivein.com/home.jsp#/home
http://www.subway.com/subwayroot/index.aspx/

13


Marketingobjective(s)andstrategy:

Itisofahighimportancetoknowabouttheobjectivesandstrategy,otherwiseitwillbehardto
competeonthenewenteredmarket.ThecompanyisgoingtobuildupabusinessinGermanywitha
storeinFrankfurt.Thefirsthalfyearwillbeseenasanintroductionprocess.Lateroneitisplanned
thatfurtherstoresarebuildupinFrankfurtandotherbigGermancitiesaswell.Thecompanysplan
istomakeuseoftheuniquenessintheirmarket,becausethereisnocomparablecompanyexisting.
FurthermorethewayofthinkingintheworldischangingandespeciallyinGermanymoreandmore
peopletakecareontheirhealthandtrytoconsumemorehealthyproducts.Thecompanywillfocus
onthispeopleandattractfurthergroupstoenlargethetargetgroup.LifePointherehastolayits
attentiononthefollowingaspectsofthetargetmarketobjectiveslikethecustomersandthe
purchase.Furthermorethepromotionalobjectivesasforexamplethelevelofbrandawareness,
producttrials(salespromotion,productdemonstrations)andthesalesforceisofquitesignificance.

Price
TherearetreedifferentactivepricingstrategiesLifePointcanmakeuseof:Theskimmingprice
policy,thepenetrationpricingpolicyandthemarketpricing.Theaimoftheskimmingpricepolicyis
tostartwithahighpricesothatonlypeoplewithahighincomecanaffordthisproduct.Theprice
decreasebitbybit.Thusnewconsumergroupscanbuythisproduct.Thispolicyisusedbylaunching
aluxurygood.Penetrationpricingpolicymeansthataproductislaunchedatalowpricelevelsothat
ahighamountofpeoplecanaffordthisgood.Afteraperiodoftime,thepriceincreasetoahigher
marginofprofit.Thispolicyisusedforcheapproducts.BothstrategiesarenotadvisableforLife
Point,becausethecompanydoesnotofferaluxuryproduct.Furthermorethefoodisofahigher
qualityandthecompanyisnotwillingtosellthefoodundertheproductionpricewithoutgettingany
profit.Lifepointmakesuseofthemarketpricing,becauseinthispolicythesupplierfollows
competitivepricinginthetargetmarket.Asanewcomeronthefoodmarket,itmakessensetoabut
theownpriceonthepriceofthecompetitors,likeSubway,McDonaldsorotherrestaurantsinthe
city.ThepricesofthemenusLifepointoffersare6,60.

14


Place
Distributioncontainsseveralterritories.Therearethreedifferenttypesofdistribution:theintensive
distribution,theselectivedistributionandtheexclusivedistribution.Intheintensivedistributionthe
companywantstoselltheproductinasmanystoresaspossible.Productswithanintensive
distributionareproductsthatcustomersbuyveryoften.Theselectivedistributionisusedbya
company,whichchoosesaselectivedistributionwhentheysellproductasaspecialtygood.
Consumersacceptlongerwaystoshopswhichofferthesegoods.Anexclusivedistributionmeans
thatonlyafewshopsareofferingthisproduct.Longwaysandlotsofeffortareacceptedbythe
peoplethatwanttobuythisproduct.ForLifePointitmakessensetomakeuseoftheselective
distributionbecausethecustomersareacceptinglongerwaysandhigherpricestobuytheproducts.
InFrankfurtamMainthedemandisalreadyexcising,accordingtheofficialstatisticsserviceswhich
includerestaurantscoveralmostathirdofFrankfurtworkingpopulation.FrankfurtamMainhasover
600000peoplelivingintheurbanareaandthecityiswellknownforthefinancialsectorwhich
employsover70000peoplebutalsothealmost2,5millionannualfairguests,fromwhichconsist
onebiggroupofpotentialcustomers.Ofcoursewelleducatedworkersfromothersectorswho
preferhealthyfoodareonebigtargetgroup.6
LifePointwantstosettledownintheareaswhereahighersocialclasslives.Thus,thecompanycan
appealtodifferentsegments,likefamilies,businesspeople,andteenagers.Thesearepeoplewitha
higherincomeandagoodeducation,whoarewillingtospendthemoneyonhealthyfood.
ThelocationofthefirstprojectisintheAdickesallee7inFrankfurtamMainGermany.Thetraffic
statisticsofthecityshowthataround10kmisthehighestrateofcarregistrationinthecity(ca.
10000carregistrationsperareaaroundAdickesalleecomparedtootherareas5000carsinFFM).
ThisstreetisathoroughfareforalotFrankfurtpeoplewholiveinthepopularareaslikeEckenheim
andDornbusch.Nr.100islocatedintheAdickesallearoundnr.100isveryeasytoachievebycarfor
peoplewholiveintheexclusivelivingareaslikeWestendandNordendbecausethereisnoinnercity
traffic.
Itisalsopossibletoachievethestreetthroughbus,tram(lineU1,2,3,5)andalotoftaxicallpoints.
Ca.3.5KmawayisFFMbiggestcitymallandinaradiusof3kmareafewshoppingstreetswhich
offerdesignerclothesorfurniture,sceneryofclubsandgastro,agoodstructureofsupermarkets.

6
7

http://www.frankfurt.de/sixcms/detail.php?id=437171&_ffmpar[_id_inhalt]=719011
Appendix1

15


ThecityisbuildinganewWestEndCampusofFFMUniversityfor23.000studentsca.1kmaway.8
Promotion

LifePointcanmakeuseofdifferentmethodsofpromotingthebrand,theproduct,orthecompany
itself.TopopularizetheLifePointfood,itisnecessarytoreachasmanycustomersaspossible
throughthepromotion,forexampleonTV,radio,placards/posters,internet,magazinesand
newspapers.Themostefficientchanneltoreachmassesofpeoplemovingincarsistheradio,sothat
theadvertisingchannelLifePointwillbeusinginthebeginning.Thepriceisalsolotlowerthan
runninganadspotonTV.

Anotherpossibilityistopromotetheproductsviatheinternet.Itprovidesdifferentopportunitiesfor
theconsumerandthedistributer.Furthermoreitisacheapoptioninadditiontootheradvertising
andthecustomersgetthechancetocomeintodirectcontactwiththecompany.Nowadaysmost
peoplemakeuseoftheInternet.ThesesitesaregoodoptionstoplaceadvertisementofLifePoint.
Promotionisveryimportantforthecompanytopopularizethenewenteringonthemarketandto
advertisetheproducts.ThisisanattractivesalespromotionforLifePoint,becausethisinfluencesthe
customeronbuyingtheproduct.
Lifepointchoosesforpromotionontheinternetbecausenowadaysmoreandmorepeopleare
connectedtotheinternet.Furthermorethetargetgroupsarebusinesspeoplewhicharemostly
workingwiththeinternetmostofthereworkingtime.Thepricesofahomepagedesignarearound
2500.9AdditionallyLifePointdecidestopromoteviabillboards.ThiswillcostLifePoint30.000
forthreemonthat10locations.Theorderforthepressingwillbedoneviainternetatacompany
calledemaildruck.10Thesamecontentwhichisplacedonthebillboardwillbeshownonflyers.
TheseflyerswearegoingtospreadinFrankfurt.Thedistributionandthematerialwillcostaround
2.500.

www.stadtplandienst.de/www.googlemaps.de

http://relaexedinsweb.de/

10

http://www.emaildruck.de/plotservicepreislistenposterplakate.html

16

Product
Whengoingtoaninternationalmarketplace,productscanbeeitheradaptedtothelocalmarketor
standardized.Adaptationhastheadvantagethattheproductmeetstheculturesneedsandtastes
whereasstandardizationhastheadvantageoflowercostsanditsexperience.
Productscanbesplitinthreeparts:physicalproduct,elaboratelyproductandthetotalproducts.All
threeproductsarepartofanassortmentandforeachproductonecandescribethephysicalproduct
withcharacteristicslikethetaste,theingredientsandtheshape.Thesecondpartiscalledthe
elaboratelyproduct.Itcontainsinformationaboutthephysicalproduct,theguarantee,thedelivery
andtheservice.Thereisadateofexpiryinsteadofaguarantee,becausetheenduranceisshorter
becausetheproductsaregroceries.
TheproductsofLifepointareinthefirststageoftheproductlifecyclebecausetheyarejustaboutto
entertheGermanmarket.Inthismarketintroductionstage,thedemandhasyettobecreatedso
thatcostumersbecomeawareoftheproducts.Thisisdonebygoodpromotionactivitiesandmuch
focusontheproductitself.Itisexpectedthatthesalesvolumesinthebeginningarelowregarding
theproducts.Afterawhile,whentheproductsgoovertothegrowthstage,thepublicbecomes
moreawareofthesupplyandthecompetitionincreases.
ThepackagingisboughtfromMoosmann,aGermancompany.Becauseofthefactthatallthe
productsaretogoapackagingisneededforallproducts.LifePointwillmakeuseofenvironmental
friendlypackagingforthetoast,drinks,cerealsandthesalads.11
TheproductsarebasedoningredientsofgoodqualityandLifePointmakessurethatthecustomers
cantrustontheloyalty.Thusingredientswhicharewrittenonthepackagingisalsointheproductas
self.TheproductsofLifePointarefruits,salads,smoothiesanddrinks.12Thecompanyoffersthe
customersspecialmenus.Theycanchoosebetweenadrink,atoastandasalad.

11

http://www.moosmann.de/shop/catalog.jsp?category=Duni_Food_Sandwich_und_Baguette_Boxen_transpar

ent
12

Appendix1

17

Operatingplan
ThecompanyisgoingtostartabusinessinFrankfurt.Inthefollowingyearsitisplannedthatmore
andmorestoreswillbebuildupintheareaaroundFrankfurtandafteratimealsoinotherbigcities
inGermany.Thelocationincludesakitchen,warehouse,toilet,takeawayandtwostationswhereto
stopandgetthefood.Theequipmentisholdeasyandsimpleandthepriorityliesonthebasics.Of
anotherimportancearethehygieneandthesanitationinthekitchenbecausethecompanyoffers
productsofahighqualitystandardandwantstoreachagoodimage.
LifePointisgoingtoadvertisetheproducts.Theadvertisementontheinternetwillbepresentthe
wholetime.Wewillconcentratetheproductsonthefollowingadvertisements:billboards,flyersand
advertisementsinanewspaper.Thecompanyplanstodothepromotionforthefirstyearandthana
newplanispublishedonthebaseoftheresultsofthefirstyear.
Thecompanydecidestodividetheadvertisementinthefollowingtimedurationforthefirstyear:
Localnewspaper(241mmx110mm)
Billboardwithmaterial
Flyerincl.material+distribution

26weeks

30daysx3months

17weeks

Sustainability

ThesustainabilitycanbedividedinthethreeP`sPeople,profit,andplanet.Allgroupsareimportant
andthecompanysupportsthesustainabilityindifferentways.Ontheonehandpeoplebecome
healthierwhileconsumingtheproductsofLifePoint,becausetheproductsarebasedoningredients
whicharemorenutritious.LifePointwantstochangetheperspectiveandthemindsofthecustomer
toguaranteeahealthierandenduringlifestyle.Furthermorethecompanyisbuyingtheproducts
fromproducersinEurope,whichsupportstheeconomy.
Lifepointwantstoearnmoneyoverthefollowingyears.Theaimistomakeprofitandtoaugment
theturnoverandespeciallytheprofit.Furthermorenewstoresareplanedtobuildup.
LifePointissellingproductswhicharepackedinenvironmentalfriendlypackages.Thecompanycan
contributetotheprotectionoftheenvironmentandwillbereducingthepollutionoftheplanet.

18

Salesforecastandvolumes
LifePointenterstoaverycompetedbranchwithnewconceptandnewproductrange.Thatwillraise
interestinthebeginningandwillbeseeninthesalesfigures.Thechallengeistomaintainthe
customerswhoarefirstinterestedandtrytokeepthemasregulars,whichwouldopenLifePointan
ownnichemarketandbringmaybealittleshareoftheFrankfurftsfastfoodmarkets.
Supportingfactorsarethefactthatunderthecurrentfinancialcrisispeoplewillspendlessoneating
outandthatbringsmorepotentialcustomerstofastfoodbranch.Butstillpeoplearemoreandmore
concentratingonhealthyeatingandlifestyle.
ForethefirstyearLifePointhasplannedtohavearevenuearound1.300.100andtotalunitssold
about196.000.Withthesefigurestheprofitaftertaxeswillbenegativebutthetrendisaboutto
changeinthesecondyearandespeciallyaftertheplannedexpansion.FuthermoreLifePointis
planningtoselltheirproductsto1%oftheworkingpopulationinFrankfurtwhichare473139people
andthecompanyestimatesthattheyarecomingtopurchase30timesinayear.

Financialanalyses
Ground+Building
Tobuiltupabuildingwith2kitchens,1drinkbar,1storeroomand2pointsofsalethrough2car
lineswith3carsperlinearefollowingconditionsnecessary.
Ground:
(3carsx5metres+7metresbuilding+10metresforcityregulations)x(8mbuilding+10mcity
reg.)=416qm
Building:
(1Storeroom9qm+2carpointsales8qm,1takeawaypoint8qm,2kitchens18qm,1drinkbar2
qm+9qmoffice+diverses(e.g.toilets
andextraspacefore.g.toplaceanewmachine11qm)=65qm
Rentforbuilding:
MaximumrentpriceforcommercialpropertyinWestend:
Building:30,00x65qm=

1.950,00permonth

Ground:8,00x416qm=

3.328,00permonth
19

Sum:

5.008,00nettopermonth

http://www.frankfurt.de/sixcms/detail.php?id=2556774&_ffmpar[_id_inhalt]=3890784
Kitchenequipment:
Thecompanyneeds18metreskitchen:
2ovenstation

4.000,

+fridge&squeezersystemforstoreroomandsaleofpoint

11.000,

+2dishwasher

2.500,

+18metrestablesystem

10.000,

+Utensils

1.500,

10.000,

+packs,racks,deskssystemforfood

2.000,

+1drinkingsystem

Sum:

41.000,

Insurance:
Insuranceincludesinliability,legal,house,equipmentandvehiclesandisbranchtypical
5.000,.

Energycosts
Averageofgastroin2008isaround10.000
http://www.eamfr.de/projekte_neu/gaststaettenEAM.pdf

Computer+software+cashsystem:
Needis2cashsystemsbecausethereare2servicingpoints.
1Cashsystemisabout2222,2x2222=4.444,
http://kassen.net/www.dell.com

20

Housekeepingandcleaning
ExternalServiceinFFM:
Cleaningoffice,toilets,floors,outlets:
cleaningperdayincludesmaterials:

35,adayx365days=12.775,

http://http//www.gebauedereinigungjung.de

OfficeEquipment
Computer+Software 1.149,
Tables

700,

Chairs

400,

Fax

150,

Officediversity

500,

http://www.bueromoebelsb.de/
www.mediamarkt.de

Homepage:
Creationofahomepagewithoutshop2500,withoutshop.
Salesandneededcapacity:
InFFMis473139workingpopulationthecompanywantstoget1%ofthem.
Customernumber4731.Assumptionisthatacustomerbuys30timesayear.4731*30=141000
ordersayear.
Capacity:
Purchasing:

1workerevery2daysfor2hours

365days:2=183days*2h=366hoursperyear

1min

1customersatisfaction:
1workerforpreparing

(salad,washing,cutting,sortinginfreshboxes,desert,fruits)
1workerinkitchen

1min

(puttinginboxes,takepreparedboxes)

21


1workertakecashfrom1customer

0.5min

(takemoneyandchange)
1person1customerorder(drinks)

0.5min

Sum:

3min

Cleaningperday:
Cleaningworkingplace

30minx349days=182.5hoursperyear

Workinghoursareneededtofitthedemand:
141000ordersperyear*3min/60+366h+182.5h=7598,5h

Workcosts:
Westartwithfixedemployeesandhaveaprobationtimeof1month.Afterthatweworkcontracts
of6months.
Grosssalaryforcookarefrom1200to1800andforsupplierare79perhour.
7599workingtimetofitdemand/8workinghoursperday=950workingdays.
Opentimeis622oclock7days=16hx(36516celebratingdays)=5584h.
1worker:52weeksperyear5weeksholiday=47weeks*5days=235days*8h=1880hper
workerandyear.
Workforce:
7599workingtimetofitdemand/1880workinghoursperworker=4,04=4workersplus3workers
tofittherushhoursfrom79oclock.From11.3014.00oclockand17.3019.00oclock.
Salaryperyear:
1800salary*12months*7workers=151200euroworkingcostsperyear
2Managers:3500salary*2managers*12months=84000peryear
http://www.frankfurt.de/sixcms/detail.php?id=437171&_ffmpar[_id_inhalt]=719011
http://www.google.pl/search?hl=pl&q=zarobki+we+frankfurcie+kucharz&lr=

ProductCosts:
Ingredients:
Ingredients:costsforportion(divided3,4):

22

Mozzarellasalad

150grSalad

100grSlicedOlives

0,20

0,50grRedonion

100grChoppedSweetPeppers

100grRedCabbage

100grMozzarellaCheese

Dressing

Perportion:3.73/3.4=1.08
SummerSalad

125grtomatoes

1/4onion

1/4cloveofGarlic

50mloliveoil

50grbacon

Mustard

abitofsugar

abitofParsley

1dlWineVinegar

3.76/3.4=1.09

TunaSalad

150grSalad

100grTuna

1/4onion

1/2lemon

20mlOliveOil

salt

pepper

1/4bunchofParsley

2.15/3.4=0.64
MushroomSalad

150grFreshmushrooms

1lemon

Parsley

1eggyolk

1/2cloveofgarlic

oliveoil

150grSalad

salt

pepper

2.69/3.4=0.80
SaladwithScampi's
150grIcebergSalad

50grScampi's

15grPinetreeseeds

15grCashewnuts

1tomato

15grwalnuts

25grgoatcheese

1/4Cucumber

1cloveofgarlic

4,74/3.4=1.39

Averageperportionsalad=
(1.08+1.09+0.64+0.80+1.39)/5=1
Toasts

ToastWithHam

ToastWithBacon

23

0,13
0,20
1.00
0,30
1.40
0,50
0,21
0,20
0,25
1.69
0,50
0,10
0,05
0,20
0,56

0,13
0,99
0,20
0,21
0,28
0,05
0,05
0,25
0,83
0,42
0,25
0,17
0,50
0,28
0,13
0,05
0,05
0,30
1.00
0,63
0,19
0,20
0,23
1.07
0,11
1.00

0,30
0,30

ToastWithCheese

0,30

Yoghurt

0,20

Averageperportion
(30+30+30+20/100)
/4=0.28
Fruits

Apple

0,22

Banana

0,25

Kiwi

0,24

Orange

0,24

Averageperpiece

0.24
HotDrinks

Coffee

0,13

HotChocolate

0,14

Milk

0,14

perportion150ml

Average:(13+14+14/100)/3=0.14Euro

Cereals

Cereals(wholewheat)withBerries 1.33

Cereals(wholewheat)natural
1.33

Cereals(wholewheat)chocolate

1.03

Muesli

0,84

Muesliwithfruit

0,87

perportion200gr

Averageofcereals=(1.33+1.33+1.03+0.84+0.87)/5=1.08
euro
AppleSmoothie

2apples

0,43

3carrots

0,20

1cupofApplejuice

0,30

1/4cucumber

0,11

1.04/3.4=0.31
BananaSmoothie

2bananas

0,50

CrushedPineapple

0,68

1cupofmilk

0,14

200grstrawberries

0,80

2.11/3.4=0.62
TropicalSmoothie

Pineapple

0,68

1mango

1.00

2bananas

0,50

Honey

0,02

2.20/3.4=0.65
VitaminCSmoothie
Watermelon

0,50

Strawberries

0,80

Yoghurt

0,20

1.50/3.4=0.43
Averageofdesert:(43+65+62+31/100)/4=0.5euro
Colddrinks

300ml 500ml
Coke
CokeLight
Fanta
IceTea

0,46
0,46
0,35
0,54

0.42 0.70
0.42 0.70
0.32 0.53
0.49 0.81
24


Waterbotlle0,5l
SparklingWater0,5l
Bear

acan(withoutwater)

0,42

0,40

0,74
300ml/500ml

0.25 0.42
0.24 0.40
0,68 1.10

Averageofdrinks:(46+46+35+54+42+40+74/100/7)=0.48euro

Package:
Minimumorderamountis1000pieces:
500mldrinkboxesa0,12eurox141000demand=568,
1000mldrinkboxa0.14eurox141000=663
cerealboxa0.09x141000=426
coffee/teatogoa0.05x141000=237
fork/knife/spoonsa0.03x141000=142
300mlhotdrinka0.05x141000=237
500mlhotdrinka0.07x141000=332
1toastbox16x8.5x5.5cma0.12x141000=90
Packagecostsperpiece(12+14+9+5+3+5+7+12/100/8)=0.08euro
Variablecosts:
(Averageofmenu)1.00+0.14+1.08+0.50+0.48+0.28=3.48/6=0.58
Packagecostsperpiece(12+14+9+5+3+5+7+12/100/8)=0.08euro
Costpermenuitem:

0.66

Customerhaschoiceof3itemsx0,66=1,98
Variablecostpermenu:

Fixcosts:
1.699+9.569+420+84000+151200+12.775+5000+5.008+44200+10000=323.871,
Fixcostsperunit:

323871/246012=1.32

Costsperunit:1,98+1.32=3,30
Price:3,30plus100%=6,60permenu.
TAX:7%forfood.

Telecommunication:
Flatrate35,00Eurospermonthx12months=420,p.a.

MarketingCosts

25

1,98


Localnewspaper(241mmx110mm)
Billboardwithmaterial

450,00x26weeks=11.700,

1000,00per30daysx3months
x10locations=30000,

Flyerincl.material+distribution

50per1000(676000households)=33800,

Depreciation
Car

6699,

Computer+Software 1149,
OfficeEquipment

1750,

Kitchen

41.000,

CashSystem

4.444,

Sum:

55042,:5years=11008,40,

Carpool
VehicleCaddy,2yearsold,27.000km

6.669,

http://www.autoscout24.de/List.aspx?vis=1&make=74&model=15734&fregfrom=01%2f01%2f2006+
00%3a00%3a00&pricefrom=1000&cy=D&page=1&maxresults=500&results=20&ustate=N&ustate=U
&um=True&sort=price&zipc=D

Logisticexpenses
1kilometreswithcar=0.20incl.tax+insurance+gas
Waytoretailerandback:10km*0.3*(365/2)=

548,00

Equity
2Managersare2shareholdersa15000,30000,equity

26


Loan
Loanwith5.4%interestsperyear.Attheendofyear5thecompanypayscompletelyback.
Interestrateis95000,x0,054%=5130,00p.a.
www.dresdnerbank.com

BreakEvenPoint

323871totalfixcosts/50%Marginpercentage=6460numberofunits/menus
whichthecompanyhastoselltoreachthebreakevenpoint.
6460unitsx6,60=42636,sales.

Risksanalysis
SWOTAnalysis
Strengths

Unique

Competition

Healthyfoodisimportant

Noseating

Currenttrend

Onlyonelocationtostart

Fresh

Becomefamous

Lowcostforstartup

Queuing

Fast

Priceswillbehigherthanjunkfood

Kidsspecialties

Sustainability

Location

Noparkingplaces

Longopeninghours

Opportunities

Weaknesses

Threats

Expansion

Newbusinesses

Menuchangings

Junkfoodrestaurants

Financialcrisis

Healthyrestaurants

Governmentalsupport

Supermarkets

27

Growtobigbrand

Financialcrisis

Notgrowingfastenough

Thefreshness

Strengths

Theideaofadriveinwithoutarestaurantisauniqueidea.TherearentcountriesinEurope
thathaveahealthydrivein;

Nowadaysbeinghealthyisreallyimportant.Eventhegovernmentsdopushpeopletobe
healthy;

Thereisatrendindifferentcommunitiestobehealthy;

Becausewedonthavearestaurant,wedontneedalargebuilding,interiordesign,servers,
etc.Weonlyneedabuildingwithakitchenandacashier.Thismeansthatthestartupcosts
willberelativelow;

Pickingupdinnerswillbefasterthangoingtoasupermarket;

Wehavespecialtiesforkids,liketomatoesinfigures;

Becauseofthelocation,Levelpointhasagoodaccessibility.Therepassalotofcarscoming
orgoingtotheirwork;

Customersdontneedtoparktheircar.Parkingcarsisamainproblemwhenpeoplewantto
gotorestaurantsorsupermarkets;

LevelPointwillbeopenfrom6.30amtill10pm.Thismeanswecanservealotofcustomers.
Weopenfrom6.30amtobesurethatpeoplethatgotoworkhavethetimetobuytheir
breakfast.

Weaknesses

Therecanbenewcompanieswiththesameconcept;

Peoplecantsitinourbusinesstoeat;

Wehaveonlyonelocationtostart;

Itwillbehardtobecomefamouswithourbrand;

Thereisapossibilitythatcarswillbequeuing;

Priceswillbehigherthanthepricesofjunkfood;

Havingasustainableprofitablerestaurantisadifficulttask.

28


Opportunities

WiththedriveinwehavethepossibilitytoexpandinGermanyandeveninEurope

Wemakeourownmeals,sowecanchangethemenusifwenoticethattherearethingsthat
dontsellgood;

Withthefinancialcrisispeoplewillcomefastertofastfoodrestaurantsthangoingto
expensiverestaurants;

Becausethegovernmentsspendalotofattentiontobehealthy,thiscanbeanopportunity
forlevelpoint;

Wehavetheopportunitytobecomeabigbrandinthefuture.

Threats

Newbusinessescanstartthesamekindofdriveins;

JunkfoodRestaurantswillstillbecheaper.Theyalsohavehugebudgetsforcampaigns;

Healthyrestaurantscanalsobeathreatbecausetheyhaveplacestosit;

Supermarketsalsobecheaperandofferpreparedsaladsaswell;

Becauseofthefinancialcrisispeoplewillgofastertoasupermarketthantorestaurants;

Ifwedontgrowfastenough,wewillnotmakeenoughprofit;

Becausewewanttoofferfreshfood,wecantorderproductstomuchinadvance.

Limitingfactors

Themarketkeepsgrowing,butlikeeverycompanywehavepositiveandnegativefactors.However
somenegativefactorsaremorelimitativethantheothers.Forexamplethefinancialcrisismeans
thatpeoplespendlessmoneyatrestaurants.Attheotherhandwecanhavetheprofitofthisaswell,
becausewearecheaperthenrestaurants.Nexttothefinancialcrisisthereisalsothelowpurchasing
powerwhichisaconsequenceoftheeconomicalcrisis.Besidesallthisalsotheextendedand
complicatedlegislationcanbeseenasalimitingfactor.Becausewewanttoopenanewmarket,we
cantbaseonanalreadyexistingcompetitor.Sothatmeensalsothattheleadersofthefirmhaveno
experiencewiththiskindofbusiness.

29

Criticalsuccessfactors
Consideringthecriticalsuccessfactor,ourfirstpriorityistodevelopavariationofhealthyfoodwith
theproposetochangethepeoplesmentality,startingfromchildhooduntiloldage.Withthis
propose,weareinastrategicallylocationtoreachasmuchpeopleaspossiblebyofferingunique,
freshandcreativefoodwherepersonscanordertheirmenuswithoutleavingtheircars.Another
importantaspectofourcompanyistheinnovatedservicethatallowstheclienttotextmessageto
oneofouremployeesandordersthetypeoffoodhe/shewantswithoutwaitingmorethantwo
minutes.Consideringallthisaspectslikethequalityandlowerpricesaswell,wethinkthatwehave
goodchancestobeasuccessfulgroupinourbusinessarea.

Alternativescenarios

Ifitdoesntworkwithonlyadriveinwecanstillbuildarestaurant;

Wehavethepossibilityforchangingthemenus.

Specificrisksandtheirsolutions

Risk

Solution

Competition

Thecompetitionthatwecanhaveisfromjunk
foodrestaurants.Becausethesocietyoftoday
wantstobehealthy,wecanwinfromthejunk
foodrestaurants

Noseats

Todayspeopledonthavetimetositina
restaurant.Especiallynotintheweek.Sobya
quickstoptheycanhavedinnerandthiswith
notspoilingtoomuchtime

Onlyonelocationtostart

Wehavethepossibilitytoexpandwheneverwe
want

Becomefamous

Withcreativemarketingcampaignswecan
becomefamous

Queuing

Bymakingapreproducedsalad(likeasalad
whereonlysomespecificingredientsneedsto

30


beadded)thetimeforpreparationcanbe
reduced
Priceswillbehigherthanjunkfood

Junkfoodisbadandtodayspeoplewanttobe
healthy.Soweareonestepcloser

Sustainability

Increasingsales

Unhappycustomers

Wecanusethecriticsofourunhappycustomers
tochangeourmenus

31


Conclusion

Wehavecreatedaninnovativebusinessideatoverycompetedbranch.Theplanseemsrealisticalso
aftersubjectiveobservation.

Webelievethatthereisdemandforthiskindofproductonthemarket,evenafterfastfoodisold
inventionandthereisdozensofsmallbusinessesandmanyworldwidechainstocompetewith.The
newconceptofdistributionandthequalityofservedfooddiffersalotfrompotentialcompetitors,
whichcreatesusacompetitiveadvantage.Thefirstyearisgoingtobedifficultandcontainloadsof
workbutinthefuturetherestaurantcanbecomeveryprofitable,especiallyafterexpansion.

Keepingthesocialresponsibilityinmind,intheformofthewellbeingofouremployees,co
operators,customersandinvestorsandthemissionwearededicatedto,weareabletocreate
sustainableandprofitableenterprise.

32

Appendix1
Balance Sheet,
Year
Assets
Non Current Assets
Kitchen
Cash System
Computer + Software
Officeequipment
Car
Current Assets
Cash

Total Assets
Equity
Subscribed capital
Profit/Loss carried forward
Net profit/loss for period
Liabilities
Loans to the bank
Total Equity & Liabilities

2010

2011

2012

2013

2014

32800,00 24600,00 16400,00

3555,20
2666,40
1777,60
919,20
689,40
459,60
1400,00
1050,00
700,00
5335,20
4001,40
2667,60

8200,00
888,80
229,80
350,00
1333,80

0,00
0,00
0,00
0,00
0,00

5131

69989

113.998,60 33.008,20 22.005,80 11.003,40 5.131,00

30000
0
-11001,4

29099
1
-8131

37230
1
478

36752
1
3348

33404
1
19958

95000

95000

95000

95000

113998,6

33008,2

22005,8

11003,4

5131

33

Profit/Loss Account
Year

2010

2011

2012

2013

2014

Sales in piece
Sales

141000
869970,00

142000
876140,00

145000
894650,00

146000
900820,00

150000
925500,00

Logistical Costs
Employees
Rent
Marketing
Material & Production
Telekomunikation
Housekeeping
Energy
Insurance
Kitchen
Cash System
Computer + Software
Officeequipment
Car
Loan interests
Costs

548,00
235200,00
60096,00
75500,00
465300,00
420,00
12775,00
10000,00
5000,00
8200,00
888,80
229,80
350,00
1333,80
5130,00
880971,40

548,00
235200,00
60096,00
75500,00
468600,00
420,00
12775,00
10000,00
5000,00
8200,00
888,80
229,80
350,00
1333,80
5130,00
884271,40

548,00
235200,00
60096,00
75500,00
478500,00
420,00
12775,00
10000,00
5000,00
8200,00
888,80
229,80
350,00
1333,80
5130,00
894171,40

548,00
235200,00
60096,00
75500,00
481800,00
420,00
12775,00
10000,00
5000,00
8200,00
888,80
229,80
350,00
1333,80
5130,00
897471,40

548,00
235200,00
60096,00
75500,00
495000,00
420,00
12775,00
10000,00
5000,00
8200,00
888,80
229,80
350,00
1333,80
0,00
905541,40

Profit after taxes

-11001,40

-8131,40

478,60

3348,60

19958,60

34

Cash Flow
Year

2010

2011

2012

2013

2014

Inflows of the period

Sales
Inpayments of capital
Inpayments of loan

869970
30000
95000

869970
0
0

869970
0
0

869970
0
0

869970
0
0

Sum Inflows

994970

869970

869970

869970

869970

Outflows of the period

Logistical costs
Employee
Rent
Marketing
Material & Production
Tele communication
Housekeeping
Energy
Insurance
Kitchen
Cash System
Computer + Software
Office equipment
Car

548
548
548
548
548
235200
235200
235200
235200
235200
60096
60096
60096
60096
60096
75500
75500
75500
75500
75500
465300
465300
465300
465300
465300
420,00
420,00
420,00
420,00
420,00
12775,00 12775,00 12775,00 12775,00 12775,00
10000,00 10000,00 10000,00 10000,00 10000,00
5000,00 5000,00 5000,00 5000,00 5000,00
41000,00
0,00
0,00
0,00
0,00
4444,00
0,00
0,00
0,00
0,00
1149,00
0,00
0,00
0,00
0,00
1750,00
0,00
0,00
0,00
0,00
6669,00
0,00
0,00
0,00
0,00

Loan interests

5130

5130

5130

5130

Sum Outflows

924981

869969

869969

869969

864839

69989

5131

Ending cash balance

35

36

37