Professional Documents
Culture Documents
Dessertos Café
Owners:
Aban, Jerome
Alonsabe, Cecille T.
Arguilla, Kresen
Baysa, Marlon D.
Busano, Jeraldine
Ebuen, Kristine
Esteban, Kim Zyra P.
Miranda, Graciella
Villacampa, Juremie
Procedures:
For the Dough
1. Mix the 100g of butter and 60g of icing, salt using the electric mixer, add salt,
vanilla, 1 egg and the plain flour combine all the ingredients using rubber escaper
until it is combined together.
2. Knead the dough using your hands the cover with cloth/plastic and let it set in
fridge, for about 20 to 30 minutes.
3. For the tart molder, put some butter each of the tar molder.
4. Form a ball and let it cover the tart molder, just roll the ball in the flour.
5. The after that use forks to prick the tart crust.
6. Baked it in 160 degrees Celsius for about 15 minutes.
For the Veggie Filling
7. Dilute the 2 tsp of corn starch in 1 ½ tbsp of water.
8. In a pan mix all the ingredients except the butter and the diluted corn starch in a
medium heat.
9. Keep on stirring and if it is thick add the butter. Cook it for 30-40 minutes.
10. Add the mashed carrots and stir it well.
11. Put the veggie filling in the tart crust and gently tap it.
12. Cook it for 15 minutes in the oven.
13. Served.
TARO ICE CREAM
Ingredients:
Taro
Condensed milk
Whipped cream
Procedures:
1. Prepare all the ingredients.
2. The taro is boiled for 15 minutes.
3. While waiting for the boiled taro, mix the whipped cream until it became thick.
4. When the whipped is thick, add half can of condensed and mix it well.
5. When the taro is ready, peel and smash until it became fine.
6. Spare some sliced taro the will be put after mixing the smashed taro, condensed
and whipped cream.
7. After mixing all the ingredients, put it in a container and refrigerate until it freeze.
PALITAW DE LECHE
Ingredients:
Glutinous rice
Water
Egg yolks
Butter
Condensed milk
Sugar
Grated coconut
Sesame seeds
Procedures:
For the Palitaw
1. Prepare all the ingredients.
2. Mix the glutinous rice and water, until it became thick. Let it rest for a couple of
minutes.
For the Filling
1. Separate the egg white and egg yolk.
2. Use egg yolk and mix it with the condensed milk.
3. Cooked it with a low heat, and stir it continuously until become sticky.
4. Set aside
For the Palitaw making:
1. Get an enough amount of mixed glutinous rice, flatten it and add yema on the
center then mold it into balls.
2. Bring water to the boiling point.
3. When water is boiling, soaked the palitaw.
4. When palitaw floats it means, it`s finally cooked.
FRUITE FRAPPE
Ingredients:
1 cup cut-up cantaloupe or honeydew melon
1 cup cut-up banana
1 cup cut-up mango
1 cup strawberry halves
1 cup orange juice
2 tablespoons sugar
Crushed ice
Procedures
1. Mix all ingredients except ice and banana.
2. Fill blender one-half full with fruit mixture; add crushed ice to fill to top.
3. Cover and blend on high speed about 30 seconds until smooth.
4. Repeat with remaining fruit mixture. Garnish with sliced pineapple.
5. Serve immediately
CHOCO JELLY
Ingredients:
1 pack Mr. Gulaman Unflavored White Gelatin (25 grams)
¼ cup cocoa powder
1 cup Sugar (you need to make it sweeter to override the bitter hint of cocoa)
1 can Jersey Condensed milk (250 ml)
1 pack Nestle All-Purpose Cream (250 ml), chilled for 5 minutes
1 ½ cups milk (i used bear brand sakto pack, dissolved in water)
750 ml cold water (about 4 cups water)
½ tsp vanilla flavoring
2 tablespoon chocolate syrup (or milo)
Procedures:
For the Choco Jelly
For the Gelatin:
1. In a saucepan, mix and dissolve Mr Gulaman powder in 750 ml of cold water (do
not use hot or warm water) Over medium heat, place saucepan in stove and
dissolve the cocoa with a whisk.
2. Let it boil quickly about 1 or 2 minutes only.
3. Transfer in a rectangle container to spread about 1 inch thick. Let it stand to cool
for 30 minutes.
4. Once cool, place in freezer about 10 minutes just to quickly chill the jelly. Then
take it out.
5. When the gelatin sets, cut into cubes. Ideal would be ½ inch in size. I sliced 1×1
inch. If serving for kids, slice it in smaller sizes.
Marketing Strategy: Dessertos Café offers healthy desserts that is suits for the people
who likes sweet desserts. It offers quality products and they value their customers’
satisfaction with the benefits that the product can give it to them. They use social media,
flyers, coupons and tarpaulin for promotion.
The Future
Vision Statement:
Dessertos Café’s vision is to continually innovate deserts product and value customer
needs, to be well-known as first healthy dessert rate business in Iba, Zambales and to
be a profitable and well patronized Café in Iba, Zambales.
Goals:
1. To satisfy the needs of customers by continuously providing healthy quality
products and services
2. To gain more profit by providing healthy desserts that are suitable to our
customers.
3. To offers unique flavours and toppings that have a special appeal to customer.
Objectives:
1. Increase sales in the first year.
2. Increase second year sales as well as in the third year.
3. Expand to two stores in the third year of the business.
The Business
Business details
Products/Services:
Dessertos Café offers different kinds of desserts not just like the usual desserts
serves by other businesses, but it offers affordable and healthy desserts like
Veggie tart- a usual tart but there’s a vegetable added on it, Palitaw de leche- a
rice delicacy with Yema filling, and Taro Ice cream- a mildly sweet ice cream.
Registration details
Business name:
Trading name(s):
Date registered:
Location(s) registered:
Business structure:
Business premises
Business location:
Buy/lease:
Organizational chart
MARLON BAYSA
General Manager
JERALDINE BUSANO CECILLE ALONSABE KRESEN ARGUILLA GRACIELLA MIRANDA JEROME ABAN
Production Manager Finance Manager Cashier Sales Manager Maintenance Personnel
Recruitment Options
The strategy of recruitment will be through continuous training of current staff members.
Since the business is only a sole proprietorship, large number of staff is not required.
Products/Services
PRODUCT/SERVICES DESCRIPTION PRICE
A usual tart but there’s
Veggie Tart a vegetable added on 15.00
it.
A mildly sweet ice
Taro Ice Cream cream. 25.00
Innovation
Research and Development
Dessertos Café produces more innovative products that fits to the taste of
the markets, like Frappes, but it’s not the common frappe instead the business
makes it healthier than other products, so they offer the Fruit frappe that is made up
of fresh fruits, in order to gain more customers. Also Dessertos Café consider the
taste and interest of the markets so that they can provide what the markets are
looking for, and they are looking forward to create and innovate more products.
Intellectual property strategy
Dessertos Café creates packaging for the products to be more presentable
but still the prices of the products are affordable. And the business put patents in
order to encourage people to patronize the products, and also the business create a
logo, and put a trademark, so the market can easily recognize the products they can
offer. And it can help to encourage more customer and the business can generate
more profit.
Insurance
Worker’s Compensation: Dessertos Café cover the expenses that comes with their
employees work related illness or injury cost 20,000.00. This amount include immediate
medical cost, such as an ambulance and emergency room visit, medications and
physical rehabilitation.
Public Liability Insurance: The business owners are responsible for the welfare of the
customers who visit the café. Some situations are might happen inside the business, in
case the member of the public is injured or their property damaged while in contact with
the business cost 20,000.00 and it will change depending on an incident.
Professional Indemnity: Dessertos Café has professionals that deals with the
business, Professional indemnity insurance covers personal injury and property damage
in the business cost 20.000.00
Product Liability: Dessertos Café work with food so, this liability cover can be an
important safeguard against claim of customers who experience ill or food poisoning
after eating their products. The business will provide 20,000.00 product liability
coverage pays for damages and medical bills.
Operations
Production Process
In this operation, Production Managers are responsible in producing the products
of the business. The following are the procedures on how the different products of
Dessertos Café are being made:
VEGGIE TART
Procedures:
For the Dough
1. Mix the 100g of butter and 60g of icing, salt using the electric mixer, add salt,
vanilla, 1 egg and the plain flour combine all the ingredients using rubber
escaper until it is combined together.
2. Knead the dough using your hands the cover with cloth/plastic and let it set in
fridge, for about 20 to 30 minutes.
3. For the tart molder, put some butter each of the tar molder.
4. Form a ball and let it cover the tart molder, just roll the ball in the flour.
5. The after that use forks to prick the tart crust.
6. Baked it in 160 degrees Celsius for about 15 minutes.
For the Veggie Filling
1. Dilute the 2 tsp of corn starch in 1 ½ tbsp of water.
2. In a pan mix all the ingredients except the butter and the diluted corn starch in
a medium heat.
3. Keep on stirring and if it is thick add the butter. Cook it for 30-40 minutes
4. Add the mashed carrots and stir it well.
5. Put the veggie filling in the tart crust and gently tap it.
6. Cook it for 15 minutes in the oven.
7. Served.
TARO ICE CREAM
Procedures:
1. Prepare all the ingredients.
2. The taro is boiled for 15 minutes.
3. While waiting for the boiled taro, mix the whipped cream until it became thick.
4. When the whipped is thick, add half can of condensed and mix it well.
5. When the taro is ready, peel and smash until it became fine.
6. Spare some sliced taro the will be put after mixing the smashed taro,
condensed and whipped cream.
7. After mixing all the ingredients, put it in a container and refrigerate until it
freeze.
PALITAW DE LECHE
Procedures:
For the Palitaw
1. Prepare all the ingredients.
2. Mix the glutinous rice and water, until it became thick. Let it rest for a couple
of minutes.
For the Filling
1. Separate the egg white and egg yolk.
2. Use egg yolk and mix it with the condensed milk.
3. Cooked it with a low heat, and stir it continuously until become sticky.
4. Set aside.
CHOCO JELLY
Procedures:
For the Choco Jelly
For the Gelatin:
1. In a saucepan, mix and dissolve Mr Gulaman powder in 750 ml of cold water
(do not use hot or warm water) Over medium heat, place saucepan in stove
and dissolve the cocoa with a whisk.
2. Let it boil quickly about 1 or 2 minutes only.
3. Transfer in a rectangle container to spread about 1 inch thick. Let it stand to
cool for 30 minutes.
4. Once cool, place in freezer about 10 minutes just to quickly chill the jelly.
5. Then take it out.
6. When the gelatin sets, cut into cubes. Ideal would be ½ inch in size. I sliced
1×1 inch. If serving for kids, slice it in smaller sizes.
Inventory
INVENTORY ITEM UNIT PRICE QUANTITY AND TOTAL COST
STOCK
TARO ICE CREAM
Taro P50.00 (1 kg.) 1.5 kg. P125.00
Condensed Milk P30.00 (1 can) 3 pcs. P90.00
Whipped Cream P50.00 3 pcs. P150.00
PALITAW DE LECHE
Glutinous Rice P60.00 (1 kg.) 2.5 kg. P150.00
Egg P5.00 (1 pc.) 8 pcs. P40.00
Butter P40.00 (1 bar) 3 bar P120.00
Condensed Milk P30.00 (1 can) 3 pcs. P90.00
Sugar P60.00 (1 kg.) 2 kg. P120.00
Sesame Seeds P10.00 (1 pack) 3 pcs. P30.00
Grated Coconut P30.00 (1 pc.) 3 pcs. P90.00
VEGGIE TART
Butter P40.00 (1 bar) 3 bars P120.00
All Purpose Flour P42.00 (1 kg.) 4.5 kg. P126.00
Sugar P15.00 (.25 kg.) .75 kg. P45.00
Corn Starch P15.00 (1 pack) 1 pack P15.00
Vanilla Extract P15.00 (1 bottle) 1 bottle P15.00
Egg P5.00 (1 pc.) 12 pcs. P60.00
Condensed Milk P30.00 (1 can) 3 pcs. P90.00
FRUIT FRAPPES
Honey Dew Melon
Banana
Mango
Strawberry
Orange Juice
Sugar
Crushed Ice
CHOCO JELLY
Mr. Gulaman Unflavored
White Gelatin
Cocoa Powder
Sugar
Condensed Milk
All Purpose Cream
Powdered Mik
Vanilla
Chocolate Syrup or Milo
Communication Channels: Dessertos Café use social media, flyers, posters, and
word of mouth as their communication channel to promote the products offer by the
business.
Payments types Accepted: Dessertos Café only accepts cash for the payment of their
products and services and do not allow any credit, cheque and other kinds of cards.
Warranties and Refunds: The business make sure that the supplier they get for their
business has credited by Department of Trade and Industry and has a sanitary permit
from the government and don’t have any case or problems in supplying raw materials to
different businesses.
Quality Control: Dessertos Café make sure that they offers quality products with the
use of high quality tools and equipment in order to make sure they satisfy what
customers’ needs. The owners make sure that the machines they used in producing
their products are in good condition and not suffer from defection.
The Market
Market Research
Dessertos Café owners must adapt to an ever-changing business environment,
because as the time goes by the environment are changing, so Dessertos Café has to
consider the materials that are needed in the production of the product, inflation,
economic recession, unemployment and technological changes. The tool for measuring
the market and keeping competitive is effective marketing research.
Dessertos Café conducted a survey using social media, because in these
generations, people are really fond of social media especially the millennials, so the
business uses the social medias like facebook, website and other social medias to
promote and advertise the products that they offers.
Environmental Analysis
Global Analysis
Dessertos Café already managed to gain a large amount of profit and it helps
them in expanding the business in almost every part of the Zambales, that’s why the
owners of Dessertos Café came up with a decision that they can expand their business
into different parts of the country for they want to take their products to global market,
and also they believe that they can make their business and their products be well-
known in the industry and business world.
Social Analysis
Social Analysis is a practice of systematically examining a social problem, issue
or trend, often with the aim of promoting changes in the society is continually changing.
The tastes and fashions are a great example of this changes.
For Dessertos Café, population changes are also directly affecting organization. The
supply demand of goods and services in an economy can change with the structure of
the population. Decline in birth rates means demand will decrease. It also indicates
greater competition as the total consumer fall.
Political Forces
Dessertos Café offers products with fair and low prices with high quality products.
But there are some political factors that can affect the production of Dessertos Café.
Like the trade relationship with the suppliers and changing of climate. Since most of
Dessertos Café products are made up of vegetables, which came from different part of
the country, so we can’t avoid any delays from shipment or deliveries, and because of
this it may resulted to zero stock of Dessertos, meaning the business can’t produce
products that is made up of vegetables. In addition, pricing of some raw ingredients that
the business uses may increase, like vegetables. Furthermore, prices of products with
vegetables may turn in making the increase of the products. Dessertos Café still make
their products a very affordable one, so that students and other people can still afford
the product.
Economic Forces
Economic forces is the factor such as level of employment, rate of inflation, rate
of interest, demographic changes and fiscal and monetary policies, which determine the
state of competitive environment in which a firm operates.
Dessertos Café economic factors that commonly affect the business includes,
consumer confidence that can economic indicators that measure overall consumer
optimism about the state of economy, employment that can help business cycle of
economic increase followed by periods of decline.
Socio Economic Forces
This forces includes the attitudes, trends, tastes and lifestyle of individuals.
Dessertos Café is located near the vicinity of President Ramon Magsaysay State
University. There are some socio economic factors affecting the business:
Technological Forces
It has a big contribution in Dessertos Café. It will be a big impact for Dessertos
Café in terms of:
a) Promotion- Dessertos Café target market are the millennials, so it will be easy to
promote their product through technology, the best example is the social media,
because millennials nowadays are fond of using social media, so with the help of
social media, Dessertos Café can promote easily to their target customers.
b) Internet connectivity/ Wi-fi access- It will be easy to attract more customers,
because most of Dessertos’ customers are really fond of using social medias, so
for Dessertos Café it is an opportunity to promote their product and satisfied their
customers.
c) High quality equipment and Machineries- It is a big help for Dessertos Café to
produce more product, because of the help of their high quality equipment and
machineries.
Technological forces role in Dessertos Café is to upgrade and make the business
successful using different technological strategies.
Ecological Forces
In the Philippines, we have two seasons, the rainy season and the summer
season, so different business establishment encounter different struggles when it
comes to changes of seasons, because they need to meet their customer satisfaction.
Also changes od seasons in our country can affect the sales of the business, like for
example one of the products of Dessertos Café is the Taro Ice cream, we all know that
Ice cream is more in demand during summer, but when it is rainy season there is a
possibility that their sales will be affected. But Dessertos Café can also be benefited or
they can take it as their advantage, because Dessertos Café also offers different
products for different seasons. So during summer they prioritize to sell the fruit frappe,
Taro Ice cream and the Choco Jelly, and during rainy season Dessertos Café can offer
Veggie tart and Palitaw de leche, so at least the salws of Dessertos Café is stable.
Legal Forces
When establishing a business means you’re taking a risk, because there’s a big
chance that you might get bankrupt, because there’s a lot of hindrances that the
business may encounter. As for Dessertos Café to prevent the problem, Dessertos Café
must have to take an action unless they have a legal issue in business. Getting the right
permits and licenses should be done before running a business. The Dessertos Café
must provide a barangay clearance, DTI business name registration certificate, SEC
certificate of registration, Mayor’s business permits, BIR certificate of registration, SSS
employer’s registration, PhilHealth Employer’s registration, and DOLE registration that
are generally required to all business industries.
Industry Analysis
Dessertos Café is originally located at the capital of the province of Zambales
which is Iba, specifically at Zone 6 Baytan, Iba Zambales near President Ramon
Magsaysay State University. The products that Dessertos Café offers are: Veggie Tart,
which flavour is carrot, the Palitaw de Leche, that has a yema filling inside the Taro Ice
Cream, that is so refreshing the Fruit Frappe, made of fresh fruits and the Choco Jelly,
which is made up of chocolate powder with gelatin. These products are unique that they
will offer in the market for it is made up of healthy ingredients.
Your Customers
Customers Demographics – The location of the business is around PRMSU
(President Ramon Magsaysay State University). The target market will be the students
because they are prone to sweets and there is a possibility that the business will gain
more profit. The product that the business offer is not only for students but also to those
people who can afford the product.
Key customers - The key customers of this business will be the students because they
have the large contribution when it comes to profit and also the product has a good
quality so that not just the company can benefit the product but also loyal customers.
Customers Management -The Dessertos Café do all they can to engage customers.
They come up 5 strategies to create costumers relationship and keep them strong.
1. Communicate properly to customers because communication is an essential way to
build customers relationship.
2. To exceed customers expectation. Delivering a product and service faster than the
anticipated because when you deliver earlier than expected, the customer will be happy
about the surprise.
3. Ask for feedback, it helps the business to know the specific needs of the customers
also to know if they are satisfied to the product and service that you offer.
4. Connect to customers, the company used technology/social media outlets to connect
and easily reach the customers.
5. Show appreciation, the company reward the long-time customer with a loyalty
discount program.
SWOT ANALYSIS
STRENGTHS WEAKNESSES
Dessertos Café is a food enterprise that Dessertos Café only have few product
pursues a healthy living when it comes to its offerings. Although the products are healthy,
food offerings. The products are well- some people are not really in need of eating
recognized by the community because it is desserts every after meal or snacks during
commonly being offered by the market. But daytime. Aside from that, people might find
not like ordinary desserts, Dessertos Café desserts that are not available in the Café, and
will offer a full innovative and customized that makes the customers disappointed and
products that promote healthy types of sweet have the reason not to go back to the store
desserts that would satisfy the markets’ again. To prevent this to happen, the Café will
cravings. The concern of the business to the give emphasis on the availability of the
customers’ health can be seen on the products that are willing to be offered by
ingredients of every products. Moreover, displaying the products in front of the store so
Dessertos Café has many varieties when it that those interested will be the one who will
comes to desserts that could fit the taste come to the store.
preferences of those who want to have a
healthy dessert.
OPPORTUNITIES THREATS
-Dessertos Café has a lot of opportunities Dessertos Café only promotes customized
especially to its target market. The Café products of the existing products which are
focuses on those who are so fond of eating common, and through the continuous
sweet desserts yet very health conscious, innovation and inventions of the modern
specifically on their sugar intake. The Café world, many desserts are being discovered and
also targets those who want to taste created by other businesses. That
something different from the usual and wants modernization becomes a threat to the Café.
to try other desserts that is not yet being Because of those new and uncommon desserts,
offered to the market. The Café also offers the market might focus on those and have a
the product to all customers with no age limit taste of it and might forget the existence of the
because the products are all beneficial to common products even though the Café offers
them in terms of its quality and use of an innovative and customized products. The
ingredients. business might break down if the market will
focus on those new food offerings. To prevent
that, when the Cafe’s market share become
stable, there will have an adaptation to the
creations of new products. The café will create
the customized desserts for the newly offered
products. By that, the business’ role of offering
innovated and customized products will
continuously being performed.
Your Competitors
DESSERTOS CAFE 2019
COMPETITORS DETAILS
Competitor Established Size Market Value to Strength Weaknesses
Date share customer
FLIERS
-the staff will give fliers around the store in order for every person who passes
along will be aware of the product offerings available for sale in the Café.
COUPONS
-this will be given to regular customers for them to have the reason to return and
continuously avail the products of Dessertos Café.
TARPAULIN
- This promotional tool will post outside the store and will be post along Iba,
Zambales in order to inform the customers about the business.
CHANNEL PERCENTAGE
PRODUCTS/SERVICES ADVANTAGES DISADVANTAGES
TYPE OF SALES
Direct Taro Ice Cream 15% Eliminates Reduces
Distribution Palitaw De Leche intermediary distribution channel
(Shopfront) Veggie Tart expenses option
Fruit Frappe Increases direct Scope of
Choco Jelly customer contact distribution will only
Builds relationship be limited to the
with customer place where the
Avoid sharing products are
profits with a third available.
party distributor
Get your products
to customer faster
Indirect Palitaw De Leche 25% Time saving for Loss of
Distribution Veggie Tart delivery because of communication
(Internet, Direct Choco Jelly experienced control from
Mail, Retailer) channel members. manufacturer to
Customer customers.
convenience for Loss of product
not directly going importance when
to the main Café. there is a delay in
Resellers help in product deliveries.
boosting the sales
by having
persuasive
techniques.
Resellers provide
valuable
information by
providing sales
data.
Dessertos Café offers not just desserts, but a healthy desserts. Business similar
to it offer different varieties of products that only focuses on its main taste, which its
sweetness. Because of this, customers tend to lose their interest because there is
nothing special anymore but Dessertos Café will break the mind-set of the customers
regarding the desserts, but a healthy and budget-friendly offers that would match the
customers’ perspective in terms of prices and features of desserts.
The Future
Vision Statement:
Dessertos Café’s vision is to continually innovate deserts product and value customer
needs, to be well-known as first healthy dessert rate business in Iba, Zambales and to
be a profitable and well patronized Café in Iba, Zambales.
Mission Statement:
Dessertos Café mission is to create a healthy dessert café that will help people have a
healthy cravings, to provide quality products for customers through proper packaging
and excellent customer service.
Goals:
1. To satisfy the needs of customers by continuously providing healthy quality
products and services
2. To gain more profit by providing healthy desserts that are suitable to our
customers.
3. To offers unique flavours and toppings that have a special appeal to customer.
Objectives:
1. Increase sales in the first year.
2. Increase second year sales as well as in the third year.
3. Expand to two stores in the third year of the business.
The Finances
Key Objectives & Financial Review
Financial Objectives
- Dessertos Café financial objectives is to have an increase of sales at 30% in
the first year, 40% in the second year and 50% in the third year.
- As they position their business in the market and become successful, the cost
of the product of the business will reduct in order to more afford it by their
customers.
Financial Required
Owners of Dessertos Café invested 35,000 pesos each, amounting to
315,000 pesos for all the expenses and financial needs to start a business. Also, the
owners get a business loan to support the Start-up Costs of the business from
Metrobank, the chosen creditor of the Dessertos Café, amounting to 135,000 pesos
to be paid in the whole year, the first year of operation of the business, having 12%
interest annually. The business will get business loans yearly, for the first 3 years of
operation of the business with the same creditor, but as the years go by, the amount
of loan that the business will get to the creditor is decreasing, since one of the major
assumptions for the business is while the business is growing, it can support the
business through its capital. The total initial money that the business has is 450,000.
Assumption
The financial plan depends on major assumptions. The business assumes the
following:
Dessertos Café increase sales at 20% every year.
The business is expected to grow and improve physical evidence such as the
design of the Café as the years go by.
The business assumes a strong economy after 5 years.
It is expected that every part of the financial statement of the business will show
positive results.
The business is estimated to have its capital refunded after 5 years.
Start-up Costs for 2019
Legal fees for business formation (Licenses and Permit)-
Rent Expense-
Utilities Expense-
Raw Materials-
Equipment-
Salaries Expense-
Supplies Expense-
Advertising Expense-
Interest Expense-
Grand Opening Costs-
Total Start-up Cost:
Break-even Analysis