有哪些信誉好的足球投注网站- 1、本文档共46页，可阅读全部内容。
- 2、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
- 3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
查看更多
[其它技巧]经典PPT模版
Outlines Financial perspective Compared to the previous year Financial perspective Why did the coffee shop generate cash inflow, but also suffered a loss? Financial perspective Cost Analysis Customer perspective How to improve customer return rate? Customer perspective How to improve customer return rate? Staff training Customer perspective How to improve customer return rate? Innovation and learning perspective Employee satisfaction · Provide bonus for good performance · Offer rewards to “star of the month” · Issue employee satisfaction survey * * * * * * * 888,000 845,479 Total liabilities and owner’s equity 207,000 226,044 Trade payables 262,410 180,780 Bank loan payable 418,590 438,655 Owner’s equity 888,000 845,479 Total assets 198,000 235,935 Cash at bank 44,000 45,544 Inventories 246,000 164,000 Furniture and fittings (net) 400,000 400,000 Goodwill ￥ ￥ 31st December 2009 31st December 2010 Summarised Balance Sheet at: Balance sheet for 2010 226,044=207,000*(1+5%)*(1+4%) Financial forecast Pudong Coffee Shop Take the inventory in 2010’s Balance sheet for example Formula: Inventory Turnover Rate = Cost of sales / Average inventory 41,000 (44,000+X)/2 Average 44,000 X Closing inventory 38,000 44,000 Opening inventory 420,000 458,640 Cost of sales 2009 2010 Year 458,640 / [( 44,000 + X ) / 2] = 420,000 / 41,000 X = 45,544 Inventory’s computation process Break-even point Pudong Coffee Shop 18,814 527,090 23.48 458,640 19,530 51.5 1,005,795 2010 19,100 523,710 22.58 420,000 18,600 50 930,000 2009 Break-even point Total expenses The average cost per customer Cost of sales The quantity Of customers The average spend per customer Total revenue Year 51.5=50*(1+3%) 23.48=22.58*(1+4%)=458640/19530 Analysis: In year 2009,The Pudong coffee shop had not reached the break-even point, so it had a loss. According to the forecast, in year 2010, the Pudong coffee shop will reach the break-even point, and finally gets a profit. Brea
文档评论（0）