Lady M 在 世貿大樓區域開店成本列表

Construction costs $1,000,000

Annual Rent $310,600
Annual Escalation 3%
Annual Utility Costs $38,644
Annual Escalation 3%
Annual Labor Costs $594,750
Annual Escalation 5%
Average Price of Goods $80
COGS 50%

Average
COGS Price of Goods $80
(為 Variable Costs, 因為隨著銷量增加，COGS會上升) $40
Contribution Margin $40
Fixed Costs Point
Break-Even (Rent+Utility+Labor)
(units) $943,994
（要賣多少塊蛋糕才能打平 =FC/CM）
（至少要達到多少收入才能打平 23599.85
＝BEP
BEP units
daily * Average Price of Goods）
(units) $1,887,988
（一天要賣多少塊蛋糕，假設全年無休） 64.65712329
 與 Bryant Park

Revenue (July - December) $1,152,001

Expected Annual Sales Revenue $2,304,002
Average Price of Goods $80
Annual Units Sold 28800.025
Daily Units Sold 78.90417808

Ans: BEP in 2014 will be 23600 units, which means need to break even in
To see if it's feasible, we calculated the annual units sold at Bryant Park,
Compare to 65 cakes/day in World Trade Center, we think it's feasible to

一天大約要賣65塊蛋糕
與 Bryant Park 地區銷售比較是否可行

一天大約要賣79塊蛋糕

which means need to break even in $1,887,988.

annual units sold at Bryant Park, which is 79 cakes per day.
de Center, we think it's feasible to run a store there.
 BEP Analysis for Optimistic Scenario (g=20%)
2014 2015 2016 2017
Annual Sales $1,887,988.00 $2,265,585.60 $2,718,702.72 $3,262,443.26
Annual COGS $943,994.00 $1,132,792.80 $1,359,351.36 $1,631,221.63
Contribution Margin $943,994.00 $1,132,792.80 $1,359,351.36 $1,631,221.63
Fixed Cost
Annual Rent $310,600.00 $319,918.00 $329,515.54 $339,401.01
Utility $38,644.00 $39,803.32 $40,997.42 $42,227.34
Annual Labor Costs $594,750.00 $624,487.50 $655,711.88 $688,497.47
Profit $0.00 $148,583.98 $333,126.53 $561,095.81
Cumulative Profit $1,884,272.74
132,664 $265,566.43 $399,376.92

Payback Period 3.92 答案是3.62

0 1 2 3
Initial Investment Uncovered $1,000,000 $851,416 $518,289 $ (42,806.32)
0.9237094287
假設2018年 Profit
 2018
$3,914,931.92
$1,957,465.96
$1,957,465.96

$349,583.04
$43,494.16
$722,922.34
$841,466.42

$534,767.12

4
$ (884,272.74)

2018年 Profit 平均分攤

 BEP Analysis for Optimistic Scenario (g=5%)
2014 2015 2016 2017
Annual Sales $1,887,988.00 $1,982,387.40 $2,081,506.77 $2,185,582.11
Annual COGS $943,994.00 $991,193.70 $1,040,753.39 $1,092,791.05
Contribution Margin $943,994.00 $991,193.70 $1,040,753.39 $1,092,791.05
Fixed Cost
Annual Rent $310,600.00 $319,918.00 $329,515.54 $339,401.01
Utility $38,644.00 $39,803.32 $40,997.42 $42,227.34
Annual Labor Costs $594,750.00 $624,487.50 $655,711.88 $688,497.47
Profit $0.00 $6,984.88 $14,528.55 $22,665.24
Cumulative Profit $1,040,624.78
5-year cumulative profit $75,609.73
Payback Period 14.75 >5 years

0 1 2 3
Initial Investment Uncovered $1,000,000 $993,015 $978,487 $ 955,821.33
 2018 2019 2020 2021 2022 2023
$2,294,861.21 $2,409,604.27 $2,530,084.49 $2,656,588.71 $2,789,418.15 $2,928,889.06
$1,147,430.61 $1,204,802.14 $1,265,042.24 $1,328,294.36 $1,394,709.07 $1,464,444.53
$1,147,430.61 $1,204,802.14 $1,265,042.24 $1,328,294.36 $1,394,709.07 $1,464,444.53

$349,583.04 $360,070.53 $370,872.64 $381,998.82 $393,458.79 $405,262.55

$43,494.16 $44,798.99 $46,142.96 $47,527.25 $48,953.06 $50,421.65
$722,922.34 $759,068.46 $797,021.88 $836,872.98 $878,716.63 $922,652.46
$31,431.07 $40,864.16 $51,004.76 $61,895.31 $73,580.60 $86,107.87

4 5 6 7 8 9
$ 924,390.27 $ 883,526.10 $ 832,521.34 $ 770,626.03 $ 697,045.43 $ 610,937.57
 2024 2025 2026 2027 2028
$3,075,333.51 $3,229,100.18 $3,390,555.19 $3,560,082.95 $3,738,087.10
$1,537,666.75 $1,614,550.09 $1,695,277.60 $1,780,041.48 $1,869,043.55
$1,537,666.75 $1,614,550.09 $1,695,277.60 $1,780,041.48 $1,869,043.55

$417,420.43 $429,943.04 $442,841.33 $456,126.57 $469,810.37

$51,934.30 $53,492.33 $55,097.10 $56,750.02 $58,452.52
$968,785.08 $1,017,224.33 $1,068,085.55 $1,121,489.83 $1,177,564.32
$99,526.94 $113,890.38 $129,253.61 $145,675.06 $163,216.35

10 11 12 13 14
$ 511,410.62 $ 397,520.24 $ 268,266.63 $ 122,591.57 $ (40,624.78)
$0.75
假設 2027 年 Profit 平均分攤
Total Profit 1,000,000
Growth Rate 12.50% 答案是13.39%

2014
Annual Sales $1,887,988.00 2,123,987
Annual COGS $943,994.00 0
Contribution Margin $943,994.00
Fixed Cost
Annual Rent $310,600.00
Utility $38,644.00
Annual Labor Costs $594,750.00
Profit $0.00

Payback Period 5
 Growth rate (目標搜尋) 0.1319086728

BEP Analysis for Optimistic Scenario

2014 2015 2016 2017
Annual Sales $1,887,988.00 $2,137,029.99 $2,418,922.78 $2,737,999.67
Annual COGS $943,994.00 $1,068,515.00 $1,209,461.39 $1,368,999.84
Contribution Margin $943,994.00 $1,068,515.00 $1,209,461.39 $1,368,999.84
Fixed Cost
Annual Rent $310,600.00 $319,918.00 $329,515.54 $339,401.01
Utility $38,644.00 $39,803.32 $40,997.42 $42,227.34
Annual Labor Costs $594,750.00 $624,487.50 $655,711.88 $688,497.47
Profit $0.00 $84,306.18 $183,236.56 $298,874.02
Cumulative Profit $1,000,000.00

Payback Period 5.00

0 1 2 3
Initial Investment Uncovered $1,000,000 $915,694 $732,457 $ 433,583.25
 2018
$3,099,165.58
$1,549,582.79
$1,549,582.79

$349,583.04
$43,494.16
$722,922.34
$433,583.25

4
$ (0.00)