THE B.E.P. OF SPRITZ.

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Presentation transcript:

THE B.E.P. OF SPRITZ

WHO WE ARE Type: Disco-bar Specialty: The Spritz Where: Venice Beach (L.A.) When: All year Why: We are the best

COSTS & SALES Units Fixed cost Variable cost Total cost Sales - 36.000,00 5.000,00 6.833,33 42.833,33 15.000,00 10.000,00 13.666,67 49.666,67 30.000,00 20.500,00 56.500,00 45.000,00 20.000,00 27.333,33 63.333,33 60.000,00 25.000,00 34.166,67 70.166,67 75.000,00 41.000,00 77.000,00 90.000,00 35.000,00 47.833,33 83.833,33 105.000,00 40.000,00 54.666,67 90.666,67 120.000,00 61.500,00 97.500,00 135.000,00 50.000,00 68.333,33 104.333,33 150.000,00 Fixed Cost : 36.000€ Variable Cost: 1,37€ per unit Sales price: 3€ Production: 40.000 unit per year B.E.P. (unit) : 22.041 B.E.P. (€): 66.122,45 €

BREAK-EVEN ANALYSIS BREAKEVEN (unit): 22041 BREAKEVEN (€): € 66122

BUSINESS PLANE 2015 2016 Fixed cost* 36.000,00 55.200,00 Variable cost 1,37 Sales price 3,00 5,00 Unit per year 40.000,00 50.000,00 Breakeven (unit) 22.041,00 15.192,66 Breakeven (€) € 66122,00 € 75963,00 *Fixed cost: we hired two new employees in 2016