1. 9431524 莊雪涵

2.  “delicious”  ”clean”  ”fast”

3.  Market description-a perfect competitive market  Product review  Competitive review  Distribution review

4.  Strengths  weaknesses  opportunities  threat

5.  First-year objectives  Second-year objective  Issues

6.  Positioning  Product strategy  Pricing strategy  Distribution strategy  Marketing communications strategy  Marketing research  Marketing organization

7.  January  February  March  April  May  June

8.  The fixed cost (shop rents,water, electricity,machine) - 30000/one month  the variable cost (material) - 50 %  A month works 24 day  The rice ball and the drink respectively sell one half.  break-even point is 50 Combination/one day. Break-even sales are 2500.