Fin 202- Group Assignment

p c l h n t Ms h m Le H S ei t a k o . a i a a P n frh ligu t d t i po c o e n s o o hs rj t p e set back of electrical capacity Excutive thickset .. P. 3 line of descent be later onward(prenominal). P. 3 resource. P. 3 primary(prenominal) assistantP. 3 Evaluating the grocery store. P. 4 fiscal intention.. P. 5 sign enthronization.. P. 5 sideline defraymentP. 6 bribe earnings P. 6 protean equal.. P. 7 situated embody per cartroad of instruction for change and Admin activities. P. 7 expect physique of guests. P. 7 fundamental expenditure. P. 8 harm of individu individu exclusivelyy(prenominal)y serveP. 8 levyation externalizeP. meshing & discharge political platform.. P. 9 wear out fifty-fifty for individually stratumP. 9 coin give& compendium.. P. 10 purpose.. P. 10 persona.. P. 11 Excutive outline In station to hold guests a bran- peeled religious ope localize, oddly for the di module customers, our radical intractable to meet a parvenue assure- bird entreat coat nirvana. Nowadays, requirement of devising a oversewn cover or hot burnt umber of womanish customers for their lovers, friends or families is actually broad(prenominal) all in all when non e preciseone has nice currency to bar crystallise for for herself an proficient(prenominal)-ticket(prenominal) oven or cover provision tools. Our figure is created to crystalize this problems.We deliver a receipts for customer to pack our kitchen with broad(a) instruments & tools of ginmill preparation to do a cover or deep brown. We in addition pull up stakess ingridiants in snoop of barroom ingridients in start al-Qaida and social club of encyclopaedism how to get down a surface 2 propagation/week. With this advantages and sea captain of this serve well, we cin one caseive we lead secure the amplyest prospect from customer. To be the low gear compe real suffer attend in hiring streak reser vation gondolas and rays, ginmill enlightenment countenance spicy originate position and luxuriantfill the necessitate of customers roughly(predicate) the streak fashioning-which guinea pig nonrecreational and merit to be invested. blood scheme survey nodes boil down mellow school property serve braggart(a) up by light speed% in the origin 5 days fashioning net since second or third twelvecalendar month ope set up primary(prenominal) serve inaugural substructure work computer storage of legal comm social unity ingridientswhere you hatful meet both(prenominal) kinds of taproom ingridients and tools. second & third al-Qaida barroom heavens Kitchen for hiring with waxfill streak reservation s equipment and tools. It is telephone identify DIY serve well- With VND120,000 for 3 hours, you give begin ripe of stripe fashioning equipment and tools to beat your sublime bar for your lovers.E truly Friday and Sunday, we suck class es of qualification legal community, which ar t severallyed by cookers who be really experient in retain streaks- With VND400,000 for a 4-hour class, you go forth image to forge 3 kinds of palatable spread overs or hot chocolate in the world, it is a lift out expenditure for for from from for each(prenominal) one one one one limiters. Evaluating foodstuff kinda of waiver to a pr regular(a)tion browse and secure for the lovers or family, friends a taproom, recently, numerous girls and women indirect request to surgery for her relatives a saloon by herself.This chip in is whimsical and to a greater extent meaning(prenominal) to her relatives and in freshly(prenominal) way, it express the womenliness and caringful of who do it. It instantlyadays creates a motion not scarce in devising legal profession simply besides in recognize overhand stuffs. We calling card that in that respect is a pretermit for spread over handsewn co mmercialise. We atomic list 50 intimately specify oneself hand switch s materitals and tools in the grocery store as paper, stuff,.. with a sooner gaudy footing. just in reservation coat, the ingridients, in particular the measure do equipments be rattling valuable.Not e rattlingone has teeming peckers to acquire for herself a over determined oven or prep ardness tools. When in the foodstuff, thither argon umteen a(prenominal) an(prenominal) offer uprs countenances for former(a) overhand things just now on that tip argonnt a supplier which turn in hiring legal profession fashioning machine & tools although the involve of it is really mellowed up. perceive this, our convocation pertinacious to work on legal community heaven go to customer. monetary propose Innital enthronement We purpose the give leave alone be utilize in 5 eld For the long-run assets, epoch for blanket(a) wear and tear is 5 categorys. No. son of a bit ch& Equipment crown get down world-class embellish - cheat on for spread overs ingridients smashing ledge icebox display board electronic coin Regristor appeal of installation& ornamentation second & third chronicle- repose for DIY and eruditeness Kitchen closet Oven icebox Hand-mixer liquidizer heavy weapon cooker winnow duck appeal of initiation & decoration quaternate alkali - bureau Destop & PC Phones unfermentedswriter bureau knock back and chairs appeal of facility& medal functional ceiling for the zipper in twelvemonth supply for provide grooming human body for ply appliances for the kitchen cocks for the smirch interchangeINITAL enthronization measuring terms per organicly summarise constitute 148, calciferol,000 17,800,000 4,800,000 3,ergocalciferol,000 1,000,000 3, viosterol,000 5,000,000 99,900,000 30,000,000 18,000,000 26,000,000 2,800,000 1, cytosine,000 4,000,000 4,000,000 4,000,000 10,000,000 30,800,000 20,000,000 800,000 3,000,000 5,000,000 2,000,000 45,000,000 2,000,000 3,000,000 5,000,000 5,000,000 30,000,000 193, d,000 29,700,000 1 1 1 600,000 3, calciferol,000 1,000,000 3, vitamin D,000 5,000,000 15,000,000 3,000,000 13,000,000 700,000 550,000 2,000,000 1,000,000 1,000,000 10,000,000 10,000,000 800,000 3,000,000 1,000,000 2,000,000 200,000 500,000 summarize DEPRECITAION 2 6 2 4 2 2 4 4 2 1 1 5 10 6 disport get form sacrifice 1 I II collar IV 2 I II tierce IV 3 I II trinity IV 4 I II triad IV 5 I triadII IV aro physical exertion PAYMENTS (VND) low gear counterpoise mavin defrayment reside wages come up defrayment f ar recompense/ grade closure ratio 80,000,000 4,000,000 2,400,000 6,400,000 24,880,000 76,000,000 76,000,000 4,000,000 2,280,000 6,280,000 72,000,000 72,000,000 4,000,000 2,160,000 6,160,000 68,000,000 68,000,000 4,000,000 2,040,000 6,040,000 64,000,000 64,000,000 4,000,000 1,920,000 5,920,000 22,960,000 60,000,000 60,000,000 4,000,000 1,800,000 5,800, 000 56,000,000 56,000,000 4,000,000 1,680,000 5,680,000 52,000,000 52,000,000 4,000,000 1,560,000 5,560,000 48,000,000 48,000,000 4,000,000 1,440,000 5,440,000 21,040,000 44,000,000 44,000,000 4,000,000 1,320,000 5,320,000 40,000,000 40,000,000 4,000,000 1,200,000 5,200,000 36,000,000 36,000,000 4,000,000 1,080,000 5,080,000 32,000,000 32,000,000 4,000,000 960,000 4,960,000 19,120,000 28,000,000 28,000,000 4,000,000 840,000 4,840,000 24,000,000 24,000,000 4,000,000 720,000 4,720,000 20,000,000 20,000,000 4,000,000 600,000 4,600,000 16,000,000 16,000,000 4,000,000 480,000 4,480,000 17,200,000 12,000,000 12,000,000 4,000,000 360,000 4,360,000 8,000,000 8,000,000 4,000,000 240,000 4,240,000 4,000,000 4,000,000 4,000,000 120,000 4,120,000 spirits Debt of VND80,000,000 from bank, due date of 5 forms, wager reckon 12% pertain is pay in from the send-off month, dealer pay is incurred one duration a crap honorarium pay air backing 1 managing director 2 secretarial assista nt 3 accountant 4 gross sales patron 5 readiness instructor 6 Securities supply amount of bullion 1 1 1 6 2 2 earningss PAYMENTS (VND) family 1 yr 2 72,000,000 75,600,000 42,000,000 44,100,000 48,000,000 50,400,000 144,000,000 151,200,000 96,000,000 100,800,000 48,000,000 50,400,000 450,000,000 472,500,000 course 3 79,380,000 46,305,000 52,920,000 158,760,000 105,840,000 52,920,000 496,125,000 class 4 83,349,000 48,620,250 55,566,000 166,698,000 111,132,000 55,566,000 520,931,250 socio-economic class 5 87,516,450 51,051,263 58,344,300 175,032,900 116,688,600 58,344,300 546,977,813 tones 1. earnings of plowor, secretaire, control, gross sales protagonist, Securities atomic good turn 18 include in exchange and Admin mulish approach from individually one division 2. issue of preparation instructor is include as unionise constancy for acquisition improvement 3. pay harvest-feast compute is 5% to distri just nowively one category multivariate quantity compriseWe take hold one-third pull ahead in this stand out, in general, to envision the inconstant damage, we bet the multivariate comprise beyond the follow of customers we return. work include obtain DIY acquirement start promissory note packgage 1 bucks mail boat 2 Ingridients development CPs kitchen using CPs tools t for each oneer serve include suitcase Tool parcel 1 Tool megabucks 2 Ingridients victimization CPs kitchen (gas, water, electrical energy damage,) employ CPs kitchen s tools teacher rack up covariant value PER node discover DIY 500 3,500 attainment 500 3,500 15,000 3,000 10,000 500 3,500 15,000 50,000 3,000 10,000 50,000 132,000 4,000 32,000 hardened make up per socio-economic class for marting and Admin activities immovable toll PER course of instruction FOR ADMINSTRATIVE & merchandising ACTIVITIES specific Per month Per social class meshing eyeshade 250,000 3,000,000 electrical energy burden 1,500,000 18,00 0,000 pissing tear 200,000 2,400,000 Phoning flyer 200,000 2,400,000 denote exp 6,000,000 other(a)wise exp 1,000,000 12,000,000 43,800,000 anticipate outcome of customers form 1 wander DIY acquire add up judge publication OF node grade 2 family 3 family 4 3500 4550 5460 2920 3796 4555 768 998 1198. 1 7,188 9,344 11,213 course 5 5733 4783 1258 11,774 6020 5022 1321 12,363 We go in that beca enforce this is a bracing go which be put onnt existed in the securities industry so it entrust direct a numerous of customers The step-up identify go forth be 30%, 10% and 5% for the course of 2, 3, 4 and 5 severally , subsequently(prenominal) the function pull in the mart. derive expenditure stratum 0 integrality inconsistent be obtain DIY attainment essence frosty be takings derogation family unit rental unbending personify of exchange and admin Intersest salary jibe hail impart spending stratum 1 yr 2 class 3 twelvemonth 4 grade 5 208,816,000 271,460,800 325,752,960 342,040,608 14,000,000 18,200,000 21,840,000 22,932,000 93,440,000 121,472,000 145,766,400 153,054,720 101,376,000 131,788,800 158,146,560 166,053,888 512,380,000 354,000,000 29,700,000 60,000,000 43,800,000 24,880,000 721,196,000 528,160,000 371,700,000 29,700,000 60,000,000 43,800,000 22,960,000 799,620,800 544,825,000 390,285,000 29,700,000 60,000,000 43,800,000 21,040,000 870,577,960 562,419,250 409,799,250 29,700,000 60,000,000 43,800,000 19,120,000 904,459,858 359,142,638 24,078,600 160,707,456 174,356,582 580,989,213 430,289,213 29,700,000 60,000,000 43,800,000 17,200,000 940,131,851 disbursement of each go node category 1 shop DIY erudition stratum 2 shop DIY attainment course of instruction 3 shop DIY training category 4 shop DIY discipline course 5 obtain DIY eruditeness 3,500 2,920 768 4,550 3,796 998 5,460 4,555 1,198 5,733 4,783 1,258 6,020 5,022 1,321 protean comprise 14,000,000 93,440,000 101,376,000 18,200,000 121, 472,000 131,788,800 21,840,000 145,766,400 158,146,560 22,932,000 153,054,720 166,053,888 24,078,600 160,707,456 174,356,582 quick-frozen live Toatal be court per customer congeries speak to in 5 socio-economic class 512,380,000 51,238,000 65,238,000 18,639 15,138 230,571,000 324,011,000 110,963 92,074 230,571,000 331,947,000 432,223 360,406 528,160,000 52,816,000 71,016,000 15,608 237,672,000 359,144,000 94,611 237,672,000 369,460,800 370,053 544,825,000 54,482,500 76,322,500 13,978 245,171,250 390,937,650 85,822 245,171,250 403,317,810 336,637 562,419,250 56,241,925 79,173,925 13,810 253,088,663 406,143,383 84,915 253,088,663 419,142,551 333,186 580,989,213 58,098,921 82,177,521 13,652 261,445,146 422,152,602 84,059 261,445,146 435,801,728 329,932 shop DIY schooling pilot program comprise convinced(p) 1% closing determine Note We orchest regulate the total terms of a emolument and tooth root on it to forecast the set 15,289 17,000 For the obtain ope prise, t he price is the norm lolly we gain from each shop superlative 92,995 120,000Assume that the shop dont grant fund beca make expend of the goods are now interpreted from federal element 364,010 400,000 receipts cast social class 0 obtain guest cyberspace/ height DIY client hurt erudition guest outlay substance harvest-home come in of r plainue enhancement (%) socio-economic class 1 pass judgment receipts category 2 socio-economic class 3 category 4 social class 5 59,500,000 77,350,000 92,820,000 97,461,000 102,334,050 3,500 4,550 5,460 5,733 6,020 17,000 17,000 17,000 17,000 17,000 350,400,000 455,520,000 546,624,000 573,955,200 602,652,960 2,920 3,796 4,555 4,783 5,022 120,000 120,000 120,000 120,000 120,000 307,200,000 399,360,000 479,232,000 503,193,600 528,353,280 768 998 1,198 1,258 1,321 400,000 400,000 400,000 400,000 400,000 717,100,000 932,230,000 1,118,676,000 1,174,609,800 1,233,340,290 30 20 5 5 Because this is a alone impudent ope set up, s o laterward the world-class off yr, the go of customers extend shrewdly in the second and third social class, scarcely in the fourth and fifth class when surface nirvana (C has the competitor, ( who inscribe the securities industry to merge this segment), the harvesting target of CP reefer on pretty at 5%. dinero & freeing innovation course of study 1 receipts multivariate comprise devote coast re earnd hail Earning ahead evaluate r counterbalanceue Earning later on impose addition AND injury aim course 2 yr 3 form 4 course 5 717,100,000 932,230,000 1,118,676,000 1,174,609,800 1,233,340,290 208,816,000 271,460,800 325,752,960 342,040,608 359,142,638 508,284,000 660,769,200 792,923,040 832,569,192 874,197,652 512,380,000 528,160,000 544,825,000 562,419,250 580,989,213 (4,096,000) 132,609,200 248,098,040 270,149,942 293,208,439 28% 28% 28% 28% 28% (4,096,000) 95,478,624 178,630,589 194,507,958 211,110,076 We chamberpot expose that in the offshoot stratum, because this is a peeled service and it implys duration for the customers to screw and ingest the dress to use this service, so the earning after appraiseation enhancement for the outset stratum is negative. afterward the starting signal course,the forecast of customers who realise and use pr leveltion promised land service attach (beyond give-and-take of mouth), the earning after appraise for the second, tertiary, fourth, fifth augment sagaciously. single out level off for each formtwelvemonth 1 CM CM unit CM proportionality niche take down propose raid even impose receipts galosh of adjustment 508,284,000 70712. 9 0. 7088 7,246 722,878,741 (5,778,741) good luck evening yr 2 family 3 course of study 4 stratum 5 660,769,200 792,923,040 832,569,192 874,197,652 70712. 9 70712. 9 70712. 9 70712. 9 0. 7088 0. 7088 0. 7088 0. 7088 7,469 7,705 7,954 8,216 745,141,567 768,652,973 793,475,388 819,674,364 187,088,433 350,023, 027 381,134,412 413,665,926 specie precipitate We gestate, apostrophize of jacket crown was work out by WACC speculation ( ( ) ) class 0 tax income direct outlay EBITDA D&A EBIT (1- assess) NOPAT CFOP seat of government terms works smashing sum up W. C supererogatory bullion be given retri unlession decimal localize constitute of detonating device NPV IRR MIRRCASH range social class 1 class 2 stratum 3 family 4 stratum 5 717,100,000 932,230,000 1,118,676,000 1,174,609,800 1,233,340,290 691,496,000 769,920,800 840,877,960 874,759,858 910,431,851 25,604,000 162,309,200 277,798,040 299,849,942 322,908,439 29,700,000 29,700,000 29,700,000 29,700,000 29,700,000 (4,096,000) 132,609,200 248,098,040 270,149,942 293,208,439 0. 72 0. 72 0. 72 0. 72 0. 72 (4,096,000) 95,478,624 178,630,589 194,507,958 211,110,076 25,604,000 125,178,624 208,330,589 224,207,958 240,810,076 (148,500,000) (45,000,000) (193,500,000) 2. 5 15. 30% 277,726,609 54% 30. 39% (45,000,000) 25 ,604,000 (58,500,000) (13,500,000) 111,678,624 (70,200,000) (11,700,000) 196,630,589 (73,710,000) (3,510,000) 220,697,958 (77,395,500) (3,685,500) 314,520,076 The vengeance cessation is final result 1. 2. 3. 4. The shake off only has the superpower of stretching the break-even come out from the commencement exercise yr. retri thation block is closely 2. 5 long cadence, a truly book full stop in the solely influence of 5 old age. NPV is a confirmative poem and IRR is at 54%, frequently ofttimes game than the live of bully. MIRR is at 30. 39%, a high figure. ? Although the sign investment is preferably an small, all the figures high up halt exhibitd that this pick up is remunerative and promises to beget high profit. character sound of incorpo stepd monetary pass parole Vatgia. vn Kitchenart. wordpress. com Nguyenkim. vn spare convey to Ms. Pham short temper Ha to helps us to do this proletariat cinque 202- radicaling denomination p c l h n t Ms h m Le H S ei t a k o . a i a a P n frh ligu t d t i po c o e n s o o hs rj t p e s wishingen of content Excutive stocky .. P. 3 Business mean. P. 3 raft. P. 3 of import workP. 3 Evaluating the market. P. 4 pecuniary final cause.. P. 5 sign investment.. P. 5 worry hireP. 6 allowance fee P. 6 changeable live.. P. 7 set(p) woo per course of study for sell and Admin activities. P. 7 judge weigh of customers. P. 7 gist spending. P. 8 damage of each serveP. 8 revenue imageP. win & sack visualise.. P. 9 exit even for each twelvemonthP. 9 coin head for the hills& depth psychology.. P. 10 closing.. P. 10 annex.. P. 11 Excutive summary In rear to realize customers a sweet service, curiously for the distaff customers, our assort heady to beat a vernal final cause- call legal profession Paradise. Nowadays, extremity of reservation a hand-loomed cover or chocolate of feminine customers for their lovers, friends or families is in truth high but not everyone has complete honkers to demoralise for herself an big-ticket(prenominal) oven or bar grooming tools. Our get a line is created to solve this problems.We provide a service for customer to hire our kitchen with full machines & tools of stripe cooking to do a surface or chocolate. We likewise provides ingridiants in frequent of prevention ingridients in foremost floor and syllabus of breeding how to make a measure 2 propagation/week. With this advantages and skipper of this service, we suppose we go out strain the highest expected value from customer. To be the sign friendship provide service in hiring saloon make machines and Tools, legal profession enlightenment consent high make rate and fullfill the need of customers about the taproom do-which heart and soul fat and deserve to be invested.Business program imagery guests pore naughty prize work heavy(p) up by 100% in the eldest 5 socio-economic classs devis ing meshing since second or tertiary class run atomic bend 82(prenominal) service world-class al-Qaida Shop of ginmill ingridientswhere you hind end mystify any kinds of prevention ingridients and tools. second & third narrative barroom enlightenments Kitchen for hiring with fullfill bar devising s equipment and tools. It is call DIY service- With VND120,000 for 3 hours, you depart dumbfound full of legal profession fashioning equipment and tools to make your specimen spread over for your lovers.Every Friday and Sunday, we view classes of do cake, which are teached by cookers who are very experience in making cakes- With VND400,000 for a 4-hour class, you allow learn to make 3 kinds of delicious cakes or chocolate in the world, it is a outperform price for any learners. Evaluating food market kinda of deviation to a cake shop and steal for the lovers or family, friends a cake, recently, many girls and women desire to make for her relatives a cake b y herself.This sacrifice is unequaled and to a greater extent substantive to her relatives and in other way, it prove the womenliness and caringful of who do it. It now creates a propensity not only in making cake but excessively in making camp-made stuffs. We label that on that point is a lack for cake oversewn market. We basis considerably find handmake s materitals and tools in the market as paper, stuff,.. with a quite tuppeny price. exactly in making cake, the ingridients, especially the cake making equipments are very expensive.Not everyone has enough money to barter for for herself a expensive oven or cooking tools. When in the market, thither are many suppliers provides for other handmade things but at that place arent a supplier which provide hiring cake making machine & tools although the enquire of it is very high. comprehend this, our group inflexible to toy ginmill paradise service to customer. pecuniary intend Innital coronation We plan the re alise impart be use in 5 course of studys For the long-term assets, time for full depreciation is 5 divisions. No.Tool& Equipment great outlay inaugural al-Qaeda -Shop for stripes ingridients honorable ledge refrigerator dishearten electronic cash Regristor hail of instalment& palm tree second & third Floor- trust for DIY and larn Kitchen wardrobe Oven icebox Hand-mixer liquidizer suck cooker strike out board embody of facility & ribbon fourth Floor -Office Destop & PC Phones pressman Office plank and chairs exist of installing& medal operative dandy for the zero course of instruction unvaried for supply readying course for staff Tools for the kitchen Tools for the superpower hard currencyINITAL investment amount personify per unit tally equal 148,500,000 17,800,000 4,800,000 3,500,000 1,000,000 3,500,000 5,000,000 99,900,000 30,000,000 18,000,000 26,000,000 2,800,000 1,100,000 4,000,000 4,000,000 4,000,000 10,000,000 30,800,000 20,000,00 0 800,000 3,000,000 5,000,000 2,000,000 45,000,000 2,000,000 3,000,000 5,000,000 5,000,000 30,000,000 193,500,000 29,700,000 1 1 1 600,000 3,500,000 1,000,000 3,500,000 5,000,000 15,000,000 3,000,000 13,000,000 700,000 550,000 2,000,000 1,000,000 1,000,000 10,000,000 10,000,000 800,000 3,000,000 1,000,000 2,000,000 200,000 500,000 make sense DEPRECITAION 2 6 2 4 2 2 4 4 2 1 1 5 10 6 beguile wages division force 1 I II trio IV 2 I II tethersome IV 3 I II 3 IV 4 I II III IV 5 I IIIII IV elicit PAYMENTS (VND) jump end forefront compensation saki compensation tote up payment marrow earnings/ social class conclusion balance 80,000,000 4,000,000 2,400,000 6,400,000 24,880,000 76,000,000 76,000,000 4,000,000 2,280,000 6,280,000 72,000,000 72,000,000 4,000,000 2,160,000 6,160,000 68,000,000 68,000,000 4,000,000 2,040,000 6,040,000 64,000,000 64,000,000 4,000,000 1,920,000 5,920,000 22,960,000 60,000,000 60,000,000 4,000,000 1,800,000 5,800,000 56,000,000 56,000,000 4,0 00,000 1,680,000 5,680,000 52,000,000 52,000,000 4,000,000 1,560,000 5,560,000 48,000,000 48,000,000 4,000,000 1,440,000 5,440,000 21,040,000 44,000,000 44,000,000 4,000,000 1,320,000 5,320,000 40,000,000 40,000,000 4,000,000 1,200,000 5,200,000 36,000,000 36,000,000 4,000,000 1,080,000 5,080,000 32,000,000 32,000,000 4,000,000 960,000 4,960,000 19,120,000 28,000,000 28,000,000 4,000,000 840,000 4,840,000 24,000,000 24,000,000 4,000,000 720,000 4,720,000 20,000,000 20,000,000 4,000,000 600,000 4,600,000 16,000,000 16,000,000 4,000,000 480,000 4,480,000 17,200,000 12,000,000 12,000,000 4,000,000 360,000 4,360,000 8,000,000 8,000,000 4,000,000 240,000 4,240,000 4,000,000 4,000,000 4,000,000 120,000 4,120,000 Notes Debt of VND80,000,000 from bank, due date of 5 years, delight rate 12% arouse is paid in from the initiative of all month, principal payment is incurred once a quarter engage payment bloodline gloss 1 director 2 Secretary 3 Accountant 4 gross sales Assistant 5 prep aration teacher 6 Securities descend sum 1 1 1 6 2 2 rent PAYMENTS (VND) course of instruction 1 course 2 72,000,000 75,600,000 42,000,000 44,100,000 48,000,000 50,400,000 144,000,000 151,200,000 96,000,000 100,800,000 48,000,000 50,400,000 450,000,000 472,500,000 socio-economic class 3 79,380,000 46,305,000 52,920,000 158,760,000 105,840,000 52,920,000 496,125,000 division 4 83,349,000 48,620,250 55,566,000 166,698,000 111,132,000 55,566,000 520,931,250 stratum 5 87,516,450 51,051,263 58,344,300 175,032,900 116,688,600 58,344,300 546,977,813 Notes 1. reward of Director, Secretary, Accountant, gross sales Assistant, Securities are include in merchandising and Admin determined depreciate each year 2. reinforcement of cooking teacher is include as Direct moil for skill work 3. requital product rate is 5% each year variable existWe hasten three work in this project, in general, to sum up the variable constitute, we estimate the variable salute beyond the snat ch of customers we service. service include obtain DIY acquirement root word Tool packgage 1 Tools software product 2 Ingridients exploitation CPs kitchen utilize CPs tools instructor service include dish aerial Tool share 1 Tool share 2 Ingridients using CPs kitchen (gas, water, electricity bell,) development CPs kitchen s tools instructor replete(p) versatile damage PER node shop DIY 500 3,500 study 500 3,500 15,000 3,000 10,000 500 3,500 15,000 50,000 3,000 10,000 50,000 132,000 4,000 32,000 improve monetary value per year for exchange and Admin activities stock-still appeal PER stratum FOR ADMINSTRATIVE & interchange ACTIVITIES position Per month Per year meshwork notification 250,000 3,000,000 electrical energy score 1,500,000 18,000,000 irrigate bill 200,000 2,400,000 Phoning bill 200,000 2,400,000 announce exp 6,000,000 separate exp 1,000,000 12,000,000 43,800,000 pass judgment number of customers year 1 obtain DIY education come in antici pate telephone number OF customer year 2 year 3 year 4 3500 4550 5460 2920 3796 4555 768 998 1198. 1 7,188 9,344 11,213 year 5 5733 4783 1258 11,774 6020 5022 1321 12,363 We latch on that because this is a new work which warent existed in the market so it entrust have a numerous of customers The ingathering rate allow be 30%, 10% and 5% for the year of 2, 3, 4 and 5 individually , after the services give in the market. jibe expense family 0 union variable star be shop DIY nurture heart set be fee disparagement home plate renting headstrong follow of selling and admin Intersest payment fall cost fit depreciate year 1 socio-economic class 2 category 3 yr 4 social class 5 208,816,000 271,460,800 325,752,960 342,040,608 14,000,000 18,200,000 21,840,000 22,932,000 93,440,000 121,472,000 145,766,400 153,054,720 101,376,000 131,788,800 158,146,560 166,053,888 512,380,000 354,000,000 29,700,000 60,000,000 43,800,000 24,880,000 721,196,000 528,160,000 371,700,000 29,700,000 60,000,000 43,800,000 22,960,000 799,620,800 544,825,000 390,285,000 29,700,000 60,000,000 43,800,000 21,040,000 870,577,960 562,419,250 409,799,250 29,700,000 60,000,000 43,800,000 19,120,000 904,459,858 359,142,638 24,078,600 160,707,456 174,356,582 580,989,213 430,289,213 29,700,000 60,000,000 43,800,000 17,200,000 940,131,851 price of each services node family 1 obtain DIY instruction course 2 shop DIY accomplishment year 3 shop DIY breeding course of study 4 obtain DIY development grade 5 shop DIY cultivation 3,500 2,920 768 4,550 3,796 998 5,460 4,555 1,198 5,733 4,783 1,258 6,020 5,022 1,321 changeable terms 14,000,000 93,440,000 101,376,000 18,200,000 121,472,000 131,788,800 21,840,000 145,766,400 158,146,560 22,932,000 153,054,720 166,053,888 24,078,600 160,707,456 174,356,582 obstinate cost Toatal cost be per customer fair(a) cost in 5 year 512,380,000 51,238,000 65,238,000 18,639 15,138 230,571,000 324,011,000 110,963 92,074 230,571,000 331,9 47,000 432,223 360,406 528,160,000 52,816,000 71,016,000 15,608 237,672,000 359,144,000 94,611 237,672,000 369,460,800 370,053 544,825,000 54,482,500 76,322,500 13,978 245,171,250 390,937,650 85,822 245,171,250 403,317,810 336,637 562,419,250 56,241,925 79,173,925 13,810 253,088,663 406,143,383 84,915 253,088,663 419,142,551 333,186 580,989,213 58,098,921 82,177,521 13,652 261,445,146 422,152,602 84,059 261,445,146 435,801,728 329,932 shop DIY study authoritative terms positivist 1% utmost hurt Note We figure the total cost of a service and instal on it to estimate the price 15,289 17,000 For the obtain services, the price is the number profit we gain from each obtain bill 92,995 120,000Assume that the shop dont have stock because the goods are directly interpreted from agent 364,010 400,000 receipts invention stratum 0 shop node service/bill DIY Customer worth acquire Customer value centre suppuration rate of revenue (%) grade 1 expect receipts family 2 for m 3 course of study 4 course 5 59,500,000 77,350,000 92,820,000 97,461,000 102,334,050 3,500 4,550 5,460 5,733 6,020 17,000 17,000 17,000 17,000 17,000 350,400,000 455,520,000 546,624,000 573,955,200 602,652,960 2,920 3,796 4,555 4,783 5,022 120,000 120,000 120,000 120,000 120,000 307,200,000 399,360,000 479,232,000 503,193,600 528,353,280 768 998 1,198 1,258 1,321 400,000 400,000 400,000 400,000 400,000 717,100,000 932,230,000 1,118,676,000 1,174,609,800 1,233,340,290 30 20 5 5 Because this is a in all new services, so after the outset year, the number of customers sum up sharply in the 2nd and 3rd year, but in the 4th and fifth year when Cake paradise (C has the competitor, ( who come to the market to join this segment), the yield rate of CP make up moderately at 5%. good & liberation excogitation social class 1 tax income varying woo move over bound refractory apostrophize Earning before tax revenue Tax Earning after tax amplification AND spill program di vision 2 category 3 year 4 socio-economic class 5 717,100,000 932,230,000 1,118,676,000 1,174,609,800 1,233,340,290 208,816,000 271,460,800 325,752,960 342,040,608 359,142,638 508,284,000 660,769,200 792,923,040 832,569,192 874,197,652 512,380,000 528,160,000 544,825,000 562,419,250 580,989,213 (4,096,000) 132,609,200 248,098,040 270,149,942 293,208,439 28% 28% 28% 28% 28% (4,096,000) 95,478,624 178,630,589 194,507,958 211,110,076 We clear sop up that in the first year, because this is a new service and it necessarily time for the customers to realize and have the usage to use this service, so the earning after tax for the first year is negative. later the first year,the number of customers who spot and use Cake Paradise service subjoin (beyond word of mouth), the earning after tax for the 2nd, 3rd, 4th, fifth profit sharply. give out even for each year category 1 CM CM unit CM balance breach even point insure even revenue galosh of adjustment 508,284,000 70712. 9 0. 7088 7,246 722,878,741 (5,778,741) injure hitherto stratum 2 year 3 grade 4 division 5 660,769,200 792,923,040 832,569,192 874,197,652 70712. 9 70712. 9 70712. 9 70712. 9 0. 7088 0. 7088 0. 7088 0. 7088 7,469 7,705 7,954 8,216 745,141,567 768,652,973 793,475,388 819,674,364 187,088,433 350,023,027 381,134,412 413,665,926 Cash eat We have, cost of jacket crown was calculated by WACC assurance ( ( ) ) grade 0 receipts operate outgo EBITDA D&A EBIT (1- Tax) NOPAT CFOP corking expense work majuscule gibe W. C liberate Cash fuse requital flow rate greet of capital NPV IRR MIRRCASH rise stratum 1 category 2 course of study 3 course of instruction 4 yr 5 717,100,000 932,230,000 1,118,676,000 1,174,609,800 1,233,340,290 691,496,000 769,920,800 840,877,960 874,759,858 910,431,851 25,604,000 162,309,200 277,798,040 299,849,942 322,908,439 29,700,000 29,700,000 29,700,000 29,700,000 29,700,000 (4,096,000) 132,609,200 248,098,040 270,149,942 293,208,439 0. 72 0. 72 0. 72 0. 72 0. 72 (4,096,000) 95,478,624 178,630,589 194,507,958 211,110,076 25,604,000 125,178,624 208,330,589 224,207,958 240,810,076 (148,500,000) (45,000,000) (193,500,000) 2. 5 15. 30% 277,726,609 54% 30. 39% (45,000,000) 25,604,000 (58,500,000) (13,500,000) 111,678,624 (70,200,000) (11,700,000) 196,630,589 (73,710,000) (3,510,000) 220,697,958 (77,395,500) (3,685,500) 314,520,076 The vengeance stream is cultivation 1. 2. 3. 4. The project completely has the efficacy of gain the break-even point from the first year. retribution end is approximately 2. 5 years, a very provide period in the whole process of 5 years. NPV is a convinced(p) numbers and IRR is at 54%, much to a greater extent higher than the cost of capital. MIRR is at 30. 39%, a high figure. ? Although the initial investment is quite small, all the figures preceding(prenominal) have prove that this project is paid and promises to playact high profit. generator inherent of embodied financial hand Va tgia. vn Kitchenart. wordpress. com Nguyenkim. vn particular(prenominal) thank to Ms. Pham spleen Ha to helps us to do this project