BUSINESS SKILL DEVELOPMENT COURSE REPORT

Submitted in Partial Fulfillment of the requirements

for the Award of the Degree of

Bachelor of Business Administration

2020-2023

By
Name: Aman Sagar
Roll No: 202FC26012

Under the Guidance of

Prof. Swarnika Dixit

PROGRAM HEAD
MANAGEMEMNT STUDIES

College Address: IFIM College, Electronic City-560100

August, 2022

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 DEPARTMENT OF MANAGEMENT STUDIES

GUIDE CERTIFICATE

This is to certify that the Preparation of Business Plan for the Start-Ups

“Burger & more is a bonafide work by Mr. Aman Sagar, bearing

the Reg. No, 202FC26012 under my guidance in partial fulfillment of the

requirement for the award of Bachelor of Business Administration under Bangalore

University.

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 STUDENT DECLARATION

I, Aman Sagar hereby declare that the Business Plan for the Start-Ups is uniquely
prepared by me and has never been presented before. I also confirm that the report is
prepared only for my academic requirement, not for any other purpose. No part of this
report shall therefore be duplicated without my prior consent.

Name of the Student: Aman Sagar

Reg No: 202FC26012
Sem: IV
Course: Department of Management Studies

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 LIST OF CONTENTS

SL.NO TITLE PAGE NO

1 Preliminary Investigation 4

2 Idea generation 9

3 Environment Scanning 12

4 Feasibility analysis 15

5 Functional Plan 13

6 Financial Plan 27

7 Human Resource 36

8 Conclusion 37

9 Appendix 38

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 PRELIMINARY INVESTIGATION

Burger & more will use cost leadership and broad differentiation strategies to remain
competitive. A financial objective is to reduce operating costs so that its products can be offered
at lower prices through economies of scale and error prevention. Secondly, Burger & more
creates unique characteristics that differentiate it from its  competitors. It will supply this
differentiation through its advertising and brand representation. Our slogan will, Everything
you could ask For, will let customers know that the chain offers flexible options. In terms of its
product offering, it will have a fine way of grilling its burger patties, momos, Fries, Pizza,
chicken, samosa, coffee and offering free drink refills. Customer will also have the option of
beer and rums only in Dine in

Burger & more will also employs intensive growth strategies by opening new stores in
overseas locations where there are no operations. Its cost leadership strategy is particularly
important when it tries to break into emerging markets.

Burger & more keeps it simple

Any restaurant needs to pay close attention to its menu because if it gets this wrong, it could
end up losing revenue. A menu needs to be strategically engineered to ensure it is on-brand,
easy to read and profitable. The psychological theory known as the “paradox of choice”
explains that if you offer guests too many options, they are likely to feel overwhelmed. One of
Burger & more’s key drivers is its simple menu. When it does add items to its menu, they are
sourced from ingredients already in use. With this strategy, it can attract new customers without
alienating existing ones.

Mission
Burger & more creates a friendly and pleasant atmosphere for customers in a well-designed,
and productive environment in which people can work happily.  We are sensitive to the look
and taste of good OF Every Food as well as to high-quality ingredients.  We look to provide the
best possible value to our customers who desire great tasting pizza, Burger, and street food and

5
to provide customers with the satisfaction of receiving a great value, both tangibly and
intangibly.  Additionally, we are the first home delivery and dine in every type of Tasty Food in
our area.

Our customers are our neighbours as we are residents of our market area.  We will also create
and nurture a healthy, creative, respectful, and fun working environment, in which our
employees are fairly compensated and encouraged to respect the customer and the quality of the
product we produce.  We seek fair and responsible profit, enough to keep the restaurant
financially healthy for the long term and to fairly compensate owners and investors for
their investment and risk.

Vision statement To be the most profitable business, through a strong franchise system and great
people, serving the best burgers in the world

Objectives

The objectives for Burger & more are:

 To establish the market presence needed to support marketing and sales goals and to
attract customers. 
 To reach healthy monthly sales by the end of the year, and average monthly sales
increasing modestly by steadily through Year 3. 
 To achieve double digit profit margins. 
 To develop top-rated relationships with 2-4 well-respected, all encompassing,
distributors.

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 IDEA GENERATION

I love to cook, and I make tasty food my friends and family had tasted my food and they really
liked it they always praise the taste of my food and the quality and the quantity they inspire me to
open my own restaurant and I also want to open my own Restaurant But at a whole new level
with multi food option available and home delivery and make it available in every city.

The seven P’s were developed as a strategy that aids to continually evaluate and re-evaluate
business activities. The seven P’s formula consists of: product, people, price, promotion, place,
packaging, and positioning. They help to ensure that a business is on track and is achieving the
maximum results possible for today’s market place the product needs to be evaluated with the
eyes of an outsider.

This can be done by acting like an outside marketing consultant brought in to evaluate of the
business is headed towards the right direction. The restaurant chain of restaurants specializes in
every Fast-Food customer can ask for.

The customer needs in North India are different from those in the south. Those in the north
prefer to eat the chicken items while those in the south prefer to eat vegetarian items. They have
therefore managed to determine the geographical demand of their items.

In addition, we managed to divide its customer base into different groups using a demographic
basis. For instance, it has divided the groups according to gender, family size, age group, etc.
This way, they have been able to identify the needs of the various groups and therefore provide
them with products that will satisfy them.

It is important to consider the location of one’s business and thus this leads to the second P
which is positioning. The location of a business directly affects its sales. In addition, an
entrepreneur should know what the consumers think of his or her products on the ground.

Pricing, which is the third P in the seven P’s, should be evaluated and re-evaluated every now
and then. We ensure that the prices are just right for the current market situation. It is advised
that the prices should be readjusted every now and then to suit the customers’ needs and the

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market pricing. This therefore calls for an increase and a decrease in the prices. The
entrepreneur should consider pairing up services with the goods that they are selling.

This can be done by giving special offers and promotions accompanied with the products being
sold.

Even though the percentage of customers may go down, the remaining percentage will generate
profits on every sale. Before putting a price tag on our product, Burger & more will look at
certain demographic factors such as age, gender, and household size. Although it has no age
limit, Burger & more largest consumer group will be consisting of young people regardless of
their gender or gender roles.

Place is the fourth P. there are many ways in which a business enterprise can sell its products.
First of all, the restaurant may decide to sell its goods directly from its location or disperse
agents on the ground to advertise and sell to potential customers. On the other hand, a restaurant
may utilize a variety of strategies such as telemarketing or through catalogues and mail orders.

Burger & more placed will be outlets in highly populated areas such as the urban areas which in
turn bring in more profits for them. Schools, colleges, markets and cinemas are usually highly
populated and therefore Burger & more will take advantage of this and situated their outlets in
these areas.

Promotion is the fifth P in marketing. Businesses use this strategy to inform the customer of
their products and services. This directly affects the sales of the businesses products if the
promotion is done in the right way. Advertising slogans are the most common way of
promoting products and services to customers. The way it is done will highly influence the
customer’s interest.

The sixth P is packaging. This is how the product being sold appeals to its customers. The
packaging has to be attractive and clean. In addition, the customer has to be impressed on the
very first encounter if the restaurant wants to retain a good customer base. This calls for proper
grooming of the hired personnel. They have to be properly dressed for the job and offer quality
services. The offices and waiting rooms where the business is being conducted have to be
thoroughly clean and presentable.

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The final P is people. A restaurant has to know what type of people to hire and what they can do
best. The right people have to be hired to do the right job. When trying to establish a successful
business, knowing which people will perform which tasks best is something that a restaurant
must initially consider before hiring any personnel.

The right people may be able to propel the business into achieving maximum sales. Burger &
more will hire personnel that are able to deal with their customers efficiently and ensure that
their customers are satisfied. In addition, the personnel hired are allocated positions that suit
their skills and abilities.

Another strategy that Burger & more Will adopted is the strategy of achieving uniqueness.
Being able to be set apart from other competitors goes a long way into improving the growth
rate of any business. This will only be achieved by doing things differently. It is therefore
advised that the entrepreneur skims the market first in order to establish what they could do that
is different from their competitors and it also has to be appealing to their customers.

The way products are produced, packaged, delivered, or even service will be delivered to the
customer has to be unique and different from other competitors. Burger & More came up with
the extra food items except burger which make it different from a single target food companies
and restaurant. which It also included a special blend of recipes and herbs that made their
chicken burger pizza etc, Food Items taste different from the others.

Persistence and focus is another strategy that Burger & more will adopt when the Business will
start. At the start of every business, it is never a guarantee that the business will be a success. It
may take some time for the sales to go up and at times the business may even experience a loss.

Persistence and focusing on what works and what doesn’t ensure that in the long run the
business becomes a success.

Bringing in experts into business is a good way of ensuring that the business continues to build
and grow. The experts can be partners or employees; however, they are the most important
people who will structure the business into systems that will outlive. This saw the business
grow from a one-man business to multi-billion-dollar franchise. It will even expand into the
international market and establish its outlets in various foreign countries.

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 Environment Scanning

External environment

Strengths– It offers variety of Weaknesses- There is a high

Dishes at reasonable price. The
locations chosen for opening up
stores are the busiest places such
as an airport, railway stations,
malls, etc.
turnover of employees. The
food chain is criticized for
serving fast food that is
unhealthy in nature. There is
less product innovation, and the
main target group is children.

Opportunities–Burger & more Threats– There are huge

can attract more customers by competitors in the similar food
innovating food items. They can business such as Pizza Hut,
offer lesser prices during BURGER & MORE, Subway, etc
economic slowdown. The having huge amount of customers.
franchisees can include more The competitors offer food at
entertainment activities and attractive offer and prices
promote their business by
sponsoring community support.

Burger & More is a food chain franchisee that will run over all the day and night that will serve
Thousands of people every day. It will have a high brand image because of quick service,
quality food and experienced management The business environmental analysis is discussed as
macro-environment and micro-environmental basis.

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The macro-environment is conducted on PESTLE basis that affect the working of the
organization.

Political Factors-The business operations are affected by policies of government’s rules and
regulations. The political instability of local state affects Burger & More business. They require
a proper license, tax issues, and employee laws to control food business.

Economical Factors–Burger& More Will have troubles due to international currency

fluctuations. There is ongoing global slowdown due to a different scale of tax and revenue
measurement. If the local economy is critical, people are discouraged to spend more.

Social Factors– Research on different cultures, attitudes, lifestyle and demand of people is
conducted. The modern or urban societies need the highest level of hospitality and facilities.
The food menu must be designed according to the culture of the country.

Technological Factors– The modern distribution ensures quick distribution, speedy and easy
payment facility, wireless internet facility and customer entertaining equipment in Burger &
more restaurant affect the environment of the restaurant. The technological innovation meets
the customer’s expectations.

Environmental Factors–Burger & more must show greater interest in the environmental issue
as the food pack Styrofoam containers that are discouraged to use. The containers used for
serving food and drinks glasses had polystyrene that is non-biodegradable in nature.

Legal Factors- McDonald’s have to comply with rules and procedures in daily operations. The
legal process has to be maintained so that society and restaurant both benefit from it. For
example, the Arab countries must have Halal food authorization

An analysis on internal elements or micro-environmental factors that influence business of

Burger & more are conducted through a SWOT analysis The business environmental analysis
gives an account for restrictions that are needed to adapt for smooth operations. The
opportunities can be utilized to achieve higher levels of future objectives through proper
communication and marketing. The customer service needs to be more efficient. The restaurant
has a strong competition for which it must aim to have a competitive advantage.

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 Internal Environment

Our start-up costs cover the renovation of the occupied store space, professional fees,
and expenses associated with opening our first location.  The start-up costs are to be financed
by direct owner investment, financial institutions, and private investors.  The assumptions are
shown in the following table and illustration.

Start-up

Requirements

Start-up Expenses

Professional Fees (Legal, Accounting, Consulting) Rs38,800

Placemats, Stationery, Business Cards Rs1,10,100

Renovation Rs88,300

Marketing Rs29,500

Rent Rs29,000

Expensed Equipment Rs50,000

Insurance Rs3500

Website Development Rs1,00,000

Misc. Expense Rs39,800

Total Start-up Expenses Rs4,88,900

Start-up Assets

Cash Required Rs15,00,000

Start-up Inventory Rs4,00,000

Other Current Assets Rs3,50,000

Long-term Assets Rs10,00,000

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 Total Assets Rs32,50,000

Total Requirements Rs37,38,900

Financials

Start-up Funding

Start-up Expenses to Fund Rs10,00,000

Start-up Assets to Fund Rs5,00,000

Total Funding Required Rs15,00,000

Assets

Non-cash Assets from Start-up Rs3,11,550

Cash Requirements from Start-up Rs2,33,100

Additional Cash Raised Rs0

Cash Balance on Starting Date Rs2,33,100

Total Assets Rs7,77,700

Liabilities and Capital

Liabilities

Current Borrowing Rs0

Long-term Liabilities Rs2,50,000

Accounts Payable (Outstanding Bills) Rs95000

Other Current Liabilities (interest-free) Rs0

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Total Liabilities Rs3,45,000

Capital

Planned Investment

Investor 1 Rs10,00,000

Owners Rs20,00,000

Additional Investment Requirement Rs1,00,000

Total Planned Investment Rs31,00,000

Loss at Start-up (Start-up Expenses) (Rs138,800)

Total Capital Rs29,62,000

Total Capital and Liabilities Rs7,77,700

Total Funding Rs37,38,900

Feasibility analysis

Market Analysis
Our primary target market is people who desire a comfortable, family-oriented environment for
dine-in Food.  Our secondary target market also desires a delivery service for Available Food,
or a take-out approach.  There is overlap of these segments.

Electronic city and its surrounding communities are a growing middle-class area with nearly
76,348 residents.  A majority of these residents are families of four or more.  The boom in the
area is primarily in response to an exodus of families moving out of the over-populated areas
and into a more rural setting. 

From the same plan, population is listed as being evenly distributed by age groupings, with
approximately 33% of the population being minors.  Another 40% are less than 54 years of age,

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indicating a major concentration of the Electronic city population being families.  This is
driving the need for more quality, family-oriented restaurants.

With the expected continued growth in the area, estimated at 7% annually, opportunities to
serve Deauville and its surrounding communities will increase.  The Restaurant will sell
predominantly to individuals, but it will also accept some catering jobs to individual parties,
schools, and restaurant functions in the Electronic City area.

Target Audience

Demographics

 Gender: Male & female (Young male/female, adults and families)

 Professionals, households, students
 Age range: 18 – 35
 Middle to upper class (Household income range: RM 3,000 to RM 10,000)
 Location: Urban– Large Cities (Residential Areas)

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Competitive Advantage and Market Strategy

With the mission established, strategy and its implementation can begin. Strategy is an
organization’s action plan to achieve the mission. Burger & more will employee the
differentiation strategies to enhance its profit. The ‘Everything You could Ask For’ slogan has
encouraged the restaurant to differentiate their products and services. Some of its innovative
products are Chicken Fries, Stacker, Value Meal and BM Breakfast. Thus, consumers are given
more choices. Furthermore, the efficient services also make customers experiencing the unique
dining ways. Besides that, Burger & more also competing on response. The drive-through and
delivery services promote the quick and flexible response to the customers. Franchising strategy
also helps to offer different foods to customers.

All these strategies can have a quick response to the local demand and expectation in order to
enhance the profitability. Moreover, this is also the key success factor for Burger & more
because of the ability to explore the new market and survive for longer time.

Technical Operational Analysis

In the products and services design section, as mentioned earlier, Burger & more has designed
the products which meet the customers’ expectations and needs such as the BM Veggie, halal
food and others. Burger & more also has designed the efficient services such as the drive
through.

After that, when going into the process, Burger & more adopts the make-to-order approach to
produce the goods and provide the services. Burger & more can customize the products because
it builds sandwich one at a time rather than batch-process them. For instance, meat patties will
be holding in the steamer after being grilled until an order comes in. Then, the patty is taken out
from the steamer and then is added the requested condiments. Finally, the completed sandwich
chutes to a counter worker, who gives it to the customer.

In contrast, many of Burger & more competitors, such as McDonald’s, apply the make-to-stock.
They made a batch of sandwiches in one time with the same ingredients. If a customer wants a
sandwich without lettuce, he or she needs to wait for another batch of sandwiches for extra
several minutes; however, Burger & more Will make it in several seconds.

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Besides that, as a service provider, one must unceasingly look for ways to improve operational
efficiency. Burger & more has introduced a series of innovations that have helped make the
restaurant more efficient

Location selection is the most important issue when starting or expanding a service business. A
poor location can cost the owners and customers because of inaccurate estimation for demand
and therefore influence the quality. The first consideration for selecting the location is the
ability to attract the customers.

The favourite catchphrase for looking a spot for expanding the business which is used by the
Burger & more planners “Through the light and to the right.” In picking a location, Burger &
more planners execute a detailed analysis of demographics and traffic patterns. The most
important consideration is the number of cars or people pass by and the population at the
specific area., Burger & more finds for busy intersections, interstate interchanges with easy off
and on ramps. Besides that, crowded areas as shopping malls, tourist attractions, downtown
business areas, or movie theatres were also the primary concentration for location selection

Furthermore, for the size and layout option, it is also important for the operation which the size
and layout must be designed to attract the customers and make them more convenient while
buying, serving, dining, storing and others.

On the other hand, forecasting demand for capacity design is easier for Burger & more. Burger
& more can estimate the sales for a new restaurant by combining its knowledge of customer-
service patterns at existing restaurants with information collected about each new location,
including the number of cars or people passing the proposed site and the effect of nearby
competition.

Service organizations emphasize on scheduling workers because of the stability and availability
to handle the fluctuating demands. Burger & more managers will not only schedule the workers
for peak period such as the three main meal time which are breakfast, lunch and dinner, but also
arrange enough workers for other period in between there aren’t enough employees, customers
have to wait in lines. This phenomenon will discourage the customers and make the owner loss
the customers and sales. That will also influence the reputation of a restaurant.

Scheduling is made easier by information provided by a point-of-sale device built into every
Burger & more cash register. The register will keep track of every food item sold by the hour,
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every hour of the day, every day of the week. Thus, to determining the staffing levels for a
specific time, managers can set it based on the data provided. Each manager can adjust this
forecast to account for other factors, such as current marketing promotions or a local sporting
event that will increase customer traffic.

Moreover, to do a business, everyone will worry about the inventory control problems such as
high holding cost or shortage of inventory that will alter the smoothness of operations. Burger
& more Corporation has used the technology system which is the point-of-sale registers to track
everything sold during a given time and lets each store manager know how much of everything
should be kept in inventory. It also makes it possible to count the number of burgers and buns,
bags and racks of fries, and boxes of beverage mixes at the beginning or end of each shift. Due
to there be fixed numbers of materials or supplies in each box, employees can count boxes and
multiply easily. In a consequence, manager also can detect the theft quickly.

Ethics and Social Responsibility

Burger & more Corporation defines corporate responsibility as a strong bottom line to consider
the impact of everything they do. These are also the guideline for the restaurant to follow to
make sure their business can do well. There are four corporate responsibilities which are
commitment to food, commitment to people, Care for the environment and corporate
governance.

For the commitment to food, Burger & more Corporation promises to customize and design
more menu options for the customers to meet the individual diets and lifestyles. They will
continue to explore the new ways to make their food innovative as well as nutritious. On the
other hand, Burger & more Corporation will also promote commitment to people. They will
continue to distinguish themselves from the competitors by being an exceptional employer.
They will accomplish this goal by creating a culture that is bold (innovative thinking),
accountable empowered and fun (commitment).

Furthermore, there is also an important issue which is care for the environment. Burger & more
Corporation also continues to make changes that will be a positive on the environment. We will
research ways to deliver consistent policies and practices across all of their operations globally.

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At last, Burger & more Corporation will continuously reinforce their policies and procedures to
ensure compliance with the law as well as openness and accountability.

Functional plans

Target Market –

Marketing objective of a restaurant is the goals, which is established by the organization, when
it promotes its products and services to the target market and potential customers. As mentioned
above, Burger & more will be the one of the biggest fast food service providers in the world.
By complying with its vision and mission statements, Restaurant is working on its marketing
objectives. There are some marketing objectives, which are set by Burger & more and it will
create effective marketing strategies and marketing plan to achieve these objectives by attaining
these objectives, it will be able to establish and sustain the brand reputation in the competitive
fast-food sector. Some of its marketing objectives are stated below;

 To provide quality fast food products in various locations

 To develop and diversify the product range according to the needs and expectations
of customers
 To attract a maximum customer base towards the products and services of Burger &
more
 To improve its brand awareness among the people

Target Market Strategy

Target Market is a group of people, who most likely to purchase the products and services of
the restaurant. The restaurant can use different kinds of target marketing strategies, so it can
cover a large market under its target market. They can emphasize on the target market with
marketing mix, segmentation and establishing multiple marketing mix. Each and every
organization chooses its target market by considering various characteristics of market
segmentation. The process of market segmentation refers to dividing the total market on the
basis of different characteristics, such as; behavioural, demographics, psychographic etc.

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First, Burger & more is targeting the people on the basis of demographic characteristics and
targeting the children and youth generation from upper and middle level people In addition to
this, it is focusing on the geographic characteristics also and searching for a strategic location to
introduce its franchise. Under its target market strategy, Burger & more is targeting the people,
who are willing to eat the delicious, hygienic and non-conventional food at the restaurant.
Targeting this market will assist the restaurant in reaching to most of the population in the
world.

Marketing Mix

Market Mix is the tool, which includes different strategies, which are implemented by an
organization from the production stage to promotion stage of a particular product or product
range. It includes four strategies, product mix, price mix, place mix and promotion mix. The
marketing mix for Burger & more is given below;

Product

Burger & more is operating its business as a quick fast food service provider and focusing on
hamburgers as its primary product. The major product line of the restaurant is;

 Hamburgers
 French Fries
 Momo
 Noodles
 Hot Dog
 Chicken products
 Samosa
 Biryani
 Fried rice
 Rolls
 Pizza
 Tacos
 Chat
 Shakes and cold drinks
 Sides

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  Breakfast meal
 Lunch meal
 Dinner Meal

Apart from its burger chain, this firm also offers other alternative products, like; chicken and
fish. It also offers different salads, such as; Chicken Caesar and morning Star veggie salad.
Moreover, Burger & more provides the products as meal for children and value meals. Thus,
the product range of the Restaurant is wider than any other player in the industry

Price

Pricing strategy of the Burger & more is created on the basis of generic strategy, i.e. cost
leadership. It reduces the prices and costs of the products. The Restaurant needs to implement
effective pricing strategies to regain the profits. The pricing strategy of Burger & more is given
below;

 Bundle price strategy

 Market Oriented strategy

Under its pricing strategy, Burger & more will execute the market-oriented pricing technique.
This strategy of the restaurant includes establishing the prices on the basis of current market
trends and conditions, like; competition, changes in the environment and customer preferences.
Another pricing strategy of the restaurant is bundle approach of pricing. For instance, the
people can purchase their value meal and meals for children, which are very much affordable
for the purchasing the food products. Thus, it can be said that Burger & more generally relies on
the market trends to make decision on prices

Place

The products and services of Burger & more can be availed at its food outlets over The
restaurant. It is the component of marketing mix that includes the place, which the entities
utilize to make transactions with the customers in target market. It will use effective distribution
channels. The major ways, through which the restaurant is positioning its products, are; like;
mobile app of the restaurant, restaurants, website of restaurant People can use restaurant’s
mobile application to look at the different coupons for discounts and some other special offers.
In addition, they can place their order on official website of the restaurant. By taking the orders
21
from this website, the firm can do the home deliveries. Under this part of marketing mix tool,
Burger & more majorly focuses on improving the physical existence of its fast-food outlets.

Promotion

In addition to above marketing strategies, Burger & more is employing some different strategies
to enhance the promotion of its products and services among its customers. This marketing mix
strategy includes the tactics, which are utilized to communicate with the targeted customers
about the offers of restaurant (Burger & more Corporation). Burger & more will implement
various communication strategies, like; advertising, personal selling, public relations and sales
promotion.

Under the promotion process, the restaurant will majorly rely on advertising the products
among target market. It uses different media, like; online media, print media and broadcasting
media, like; TV, Radio. Moreover, it can use the personal selling techniques for encouraging
the people to purchase more products from its food menu in addition, it is promoting the
products by implementing public relations, such as; its foundation provides the scholarships. It
also provides the financial and economical supports to the educational courses. These strategies
assist the restaurant in promoting and making the Burger & more brand stronger. It mixes the
promotion strategies to discuss this factor of marketing mix tool.

Production Plan

 1. Design of Goods and Services. Burger & More focus in this strategic decision area of
operations management is to differentiate its products from those of competitors. For example,
the restaurant offers flame-grilled burgers, which are relatively unique in the market. This
approach to operations management supports Burger& more generic strategy and intensive
growth strategies.

2. Quality Management. This strategic decision area involves satisfying the quality
expectations of target customers. To address this concern, Burger & more operations
management maintains product tests. The restaurant will also collects customer feedback
through the Social Platforms
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3. Process and Capacity Design. Burger & more objective in this strategic decision area is to
implement operations management programs to maximize capacity utilization and productivity.
For example, continuously monitoring demand and sales at its restaurant Burger & more adjusts
its production facilities’ operations accordingly.

4. Location Strategy. The primary operations management concern regarding location is to

strategically optimize market reach. Burger & more strategy to address this decision area
involves market penetration, with focus on town centres and urban centres. Restaurant location
is used as a criterion for evaluating franchise proposals.

5. Layout Design and Strategy. Burger & more operations management emphasizes
efficiency. For example, the restaurant’s kitchen design is as compact as possible to save space
while enabling worker productivity. Thus, Burger & more addresses this strategic decision area
through efficient layouts and workflows.

6. Job Design and Human Resources. Sufficient and effective human resources are the
objective in this strategic decision area of operations management. Burger & more will satisfy
this concern through standardized training programs. The firm will have fields team and
Restaurant Support Centres for this purpose.

7. Supply Chain Management. Burger & more supply chain. In this strategic decision area,
the objective is to ensure adequacy of supply at all times. Burger & more operations
management strategy involves consolidating all supply chain activities under Restaurant
Services, Inc. (RSI). Burger & more materials and ingredients will be supplied through RSI.

8. Inventory Management. This strategic decision area highlights the need for operations
management practices that maximize capacity and satisfaction, and minimize inventory
management costs. Burger & more will address this need through localized inventory practices
based on restaurant performance.

9. Scheduling. Burger & more approach for this strategic decision area is based on industry
standards. For example, the restaurant’s operations management uses automated scheduling for
human resources. In addition, manual scheduling will be used, especially at individual Burger
& more restaurants.

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10. Maintenance. Optimal operating conditions are the main concern in this strategic decision
area of operations management. For this purpose, Burger & more also uses industry standards.
The restaurant has dedicated maintenance teams for corporate operations, and Restaurant
Support Centre for franchisees, as well as third party service providers in various localities.

Organisational plan

Burger & more organizational structure is based on a centralized approach that aims to establish
control and increase management effectiveness. Burger & more has experienced growth
following reorganization, indicating the suitability of its current structure.

Features of Burger & more Organizational Structure

Burger & more has a centralized functional organizational structure. At present, Burger & more
organizational structure has the following main characteristics:

1. Functional groups
2. Geographic divisions

1. Functional Groups. Burger & more organizational structure has function-based groups
that span the organization. This feature of the organizational structure refers to basic
business functions like human resource management, legal, and IT. For example, Burger
& more has a Senior Vice President (SVP) for Global Operations, an Executive Vice
President (EVP) for Finance.
2. Geographic Divisions. Despite the reorganization efforts in 2001 and 2014, Burger &
more organizational structure has geographic divisions as a tertiary characteristic. This
feature of the organizational structure divides operations according to their geographic
locations. For example, the following are Burger & more geographic divisions, each of
which is headed by an Executive Vice President:

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 Financial Plan

The following sections describe the financials for Burger & More

Pro Forma Profit and Loss

Year 1 Year 2 Year3

Sales Rs2,01,60,000 Rs2,16,72,000 Rs2,31,94080

Direct Cost of Sales Rs47,04,000 Rs49,90,944 Rs52,08,000

Other Costs of Goods Rs0 Rs0 Rs0

Total Cost of Sales Rs47,04,000 Rs49,90,000 Rs52,08,000

Gross Margin Rs1,54,56,000 Rs1,66,32,900 Rs1,79,53,572

Gross Margin % 76.49% 76.98% 77.41%

Expenses

Payroll Rs88,20,000 Rs93,24,504 Rs97,90,704

Sales and Marketing and Other Rs6,00,000 Rs6,00,000 Rs6,00,000

Expenses

Depreciation Rs1,68,000 Rs1,51,000 Rs1,38,768

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 Rent Rs12,09,600 Rs12,09,600 Rs12,09,600

Utilities Rs6,04,000 Rs6,04,000 Rs6,04,000

Insurance Rs3,52,800 Rs3,52,800 Rs3,52,800

Payroll Taxes Rs6,75,000 Rs7,00,000 Rs7,84,000

Website Hosting and Maintenance Rs50,400 Rs4200 Rs4200

Other Rs0 Rs0 Rs0

Total Operating Expenses Rs1,24,79,000 Rs1,29,93,624 Rs1,35,26,015

Profit Before Interest and Taxes Rs29,09,340 Rs36,92,316 Rs44,27,556

EBITDA Rs30,80,700 Rs38,46,360 Rs45,66,324

Interest Expense Rs91,392 Rs58,800 Rs18,900

Taxes Incurred Rs8,45,376 Rs10,74,864 Rs13,22,580

Net Profit Rs19,72,572 Rs25,81,152 Rs30,52,476

Net Profit/Sales 9.76% 11.73% 13.31%

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 Pro Forma Cash Flow

Cash Received

Cash from Operations

Cash Sales Rs2,02,16,532 Rs2,16,76,620 Rs2,31,94,080

Subtotal Cash from Rs2,02,16,532 Rs2,16,76,620 Rs2,31,94,080

Operations

Additional Cash
Received

Sales Tax, VAT, Rs0 Rs0 Rs0

HST/GST Received

New Current Borrowing Rs0 Rs0 Rs0

New Other Liabilities Rs0 Rs0 Rs0

(interest-free)

New Long-term Rs0 Rs0 Rs0

Liabilities

Sales of Other Current Rs0 Rs0 Rs0

Assets

Sales of Long-term Rs0 Rs0 Rs0

Assets

New Investment Rs0 Rs0 Rs0

Received

Subtotal Cash Received Rs2,02,16,532 Rs2,16,76,620 Rs2,31,94,080

27
 Expenditures Year 1 Year 2 Year 3

Expenditures from
Operations

Cash Spending Rs88,80,480 Rs93,24,504 Rs97,89,360

Bill Payments Rs88,51,920 Rs96,46,140 Rs10,143,000

Subtotal Spent on Rs1,77,32,652 Rs1,21,95,414 Rs1,99,33,704

Operations

Additional Cash Spent

Sales Tax, VAT, Rs0 Rs0 Rs0

HST/GST Paid Out

Principal Repayment of Rs0 Rs0 Rs0

Current Borrowing

Other Liabilities Rs0 Rs0 Rs0

Principal Repayment

Long-term Liabilities Rs5,04,000 Rs6,72,000 Rs7,56,000

Principal Repayment

Purchase Other Current Rs0 Rs0 Rs0

Assets

Purchase Long-term Rs0 Rs0 Rs0

Assets

Dividends Rs0 Rs0 Rs0

Subtotal Cash Spent Rs1,82,36,652 Rs1,98,10,644 Rs2,06,89,704

Net Cash Flow Rs19,79,880 Rs18,65,976 Rs25,04,292

28
Cash Balance Rs39,20,280 Rs57,86,256 Rs82,90,632

Assets

Current Assets

Cash Rs38,00,000 Rs45,00,000 Rs90,00,000

Inventory Rs1,44,000 Rs1,50,000 Rs1,50,200

Other Current Assets Rs5,00,000 Rs5,00,000 Rs5,00,000

Total Current Assets Rs44,44,000 Rs51,50,000 Rs96,50,200

Long-term Assets

Long-term Assets Rs17,05,200 Rs17,05,200 Rs17,05,200

Accumulated Depreciation Rs2,00,000 Rs3,00,000 Rs5,00,000

Total Long-term Assets Rs15,00,000 Rs14,00,000 Rs12,00,000

Total Assets Rs78,49,200 Rs85,55,200 Rs1,30,55,200

Liabilities and Capital Year 1 Year 2 Year 3

Current Liabilities

Accounts Payable Rs9,00,000 Rs9,00,400 Rs9,00,900

Current Borrowing Rs0 Rs0 Rs0

29
Other Current Liabilities Rs0 Rs0 Rs0

Subtotal Current Rs9,00,200 Rs9,00,400 Rs9,00,600

Liabilities

Long-term Liabilities Rs15,96,000 Rs9,00,000 Rs0

Total Liabilities Rs33,96,200 Rs27,00,800 Rs18,01,500

Paid-in Capital Rs38,64,000 Rs38,64,000 Rs38,64,000

Retained Earnings (Rs21,71,400) (Rs2,00,900) Rs23,44,524

Earnings Rs19,72,572 Rs30,00,890 Rs36,00,954

Total Capital Rs36,65,172 Rs62,08,524 Rs92,94,516

Total Liabilities and Rs60,39,000 Rs77,58,576 Rs1,01,31,744

Capital

Net Worth Rs36,65,172 Rs62,08,524 Rs92,94,516

Ratio Analysis

Sales Growth 0.00% 7.22% 7.00% 5.24%

Percent of Total Assets

Inventory 2.39% 1.96% 1.57% 3.54%

Other Current Assets 7.30% 5.68% 4.35% 34.82%

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Total Current Assets 74.60% 82.22% 87.75% 43.85%

Long-term Assets 25.40% 17.78% 12.25% 56.15%

Total Assets 100.00% 100.00% 100.00% 100.00%

Current Liabilities 12.89% 10.24% 8.26% 20.80%

Long-term Liabilities 26.43% 9.74% 0.00% 28.42%

Total Liabilities 39.31% 19.98% 8.26% 49.22%

Net Worth 60.69% 80.02% 91.74% 50.78%

Percent of Sales

Sales 100.00% 100.00% 100.00% 100.00%

Gross Margin 76.49% 76.98% 77.41% 61.18%

Selling, General & 39.83% 39.27% 38.77% 38.56%

Administrative Expenses

Advertising Expenses 0.00% 0.00% 0.00% 2.28%

31
Profit Before Interest and 14.39% 17.03% 19.09% 1.44%
Taxes

Main Ratios

Current 5.79 8.03 10.62 0.99

Quick 5.60 7.84 10.43 0.67

Total Debt to Total Assets 39.31% 19.98% 8.26% 52.80%

Pre-tax Return on Net Worth 76.88% 58.52% 47.43% 2.77%

Pre-tax Return on Assets 46.66% 46.83% 43.51% 5.88%

Additional Ratios Year 1 Year 2 Year 3

Net Profit Margin 9.76% 11.73% 13.31% n. a

Return on Equity 53.82% 40.97% 33.20% n. a

Activity Ratios

Inventory Turnover 31.29 33.70 33.70 n. a

Accounts Payable Turnover 11.35 12.17 12.17 n. a

32
Payment Days 30 30 29 n. a

Total Asset Turnover 3.35 2.79 2.29 n. a

Debt Ratios

Debt to Net Worth 0.65 0.25 0.09 n. a

Current Liab. to Liab. 0.33 0.51 1.00 n. a

Liquidity Ratios

Net Working Capital Rs44,373 Rs66,487 Rs95,877 n. a

Interest Coverage 31.85 62.79 234.26 n. a

Human resource

Human resources aren’t only for Restaurant workers. It’s just as important to the men and
women in the Food industry who makes the Various types of Dishes and meals. we depend on.
The success of every Food project depends on the workers and managers who complete it, so
the department in charge of that workforce—HR—plays a vital role. The Food industry requires
33
people with unique skill sets that are often in short supply. For example, companies may have a
hard time recruiting management-level estimators, project managers, chef, and administrative
staff with the training to process Food-specific documents. Experienced craftsmen needed to
head project field teams can also be scarce. After finding the right professionals for the job, the
HR department is responsible for ensuring they are properly trained. In addition to providing
initial training during onboarding, human resources need to identify and oversee ongoing
training needs, including equipment skills, work techniques for specialized tasks, and
certifications. Worker safety is a constant concern in the Food business and is one of the
foremost duties and responsibilities of an HR manager and their team. Work may sometimes
involve hazardous surroundings or using equipment capable of causing injury or death. Keeping
everyone safe on the job goes hand in hand with proper training procedures that include an
appropriate emphasis on safety. Since a limited talent pool and skills shortages make finding
qualified Food workers so challenging, keeping the skilled workers you do hire is especially
important. Food firms tend to have a transient workforce of contractors.

Conclusion

Delivering the customer value proposition. Marketing: promoting a new restaurant, product,

and delivery channels to a rural community. Product quality and consistency. Pricing
effectively with respect to the project quality and customer value proposition. Family-oriented
34
atmosphere with occasional nights of family entertainment. Management: products delivered on
time, costs controlled, marketing budgets managed.  There is a temptation to fixate on growth at
the expense of profits. Reporting and controls in place for inventory and financials. By
identifying your Strengths, Weaknesses, Opportunities, and Threats, you can have an adequate
assessment of where you stand, what you need to improve to, where you have room to grow,
and internal and external factors that could hinder your success and create failure.

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https://www.crazymasalafood.com/top-20-lesser-known-dishes-indian-cuisine/

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36