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Retaining employees generally comes down to more than just compensation. It often takes benefits, development opportunities, and company culture, all of which fit nicely into a holistic total rewards approach. Those benefits can include a wide range of perks, depending on your company’s philosophy and overall mission. For example, a rideshare company might offer fully paid commuter benefits for its employees, while a medical imaging company might offer more wellness and wellbeing benefits than other employers.
5.THE ECONOMICS OF THE BUSINESS Dự báo tài Bảng : Dự báo chi phí dầu tư ban đầu quán Bảng : Các khoản đầu tư nguồn vốn ban đầu quán Bảng : Dự trù công suất hoạt độ quán Bảng : Doanh thu Bảng : Chi phí cố định Bảng : Chi phí biến đổi Initial total costs Owner's equity Bank loan Reserves Number of contributed shares Bui Kim Ngan Tran Tuan Anh Nguyen Tran Hoang Lan Table 6: Total costs 500,648,000 400,000,000 200,000,000 99,356,000 Thành tiền 200,000,000 100,000,000 100,000,000 100% 79,896% 39,95% Phần trăm đóng góp so với cổ đông 50% 25% 25% Table 1: Forecast of initial investment costs of the shop These costs are numbers we have compiled from many pages from websites and shopee Number of visitors (from the mobile truck during peak hours, tourist spots, customers visiting the garden) The number can be up to 20 people on an average day (not counting occasions such as events) 3,000,000 VND Online orders: Through advertising tools for retail, or based on pre-order requests, additional accessories can be included according to the preferences and desires of customers In-store walk-in customers: Quantity can be provided based on racks, and customers can choose 2,000,000VND 3, Total revenue : This level of revenue is estimated under stable market conditions In fact, cash flow will fluctuate depending on time and events occurring during the month, which businesses will mention in the table below: Tổng 5,000,000 Daily revenue 28,000,000 Weekly revenue 120,000,000 Monthly revenue Annual revenue 1,825,000,000 Estimated employee salary costs: Expenditure Floral Số lượng arrangement and packaging staff Transportation staff Total Accounting Sales staff Floral arrangement and packaging Flower wrapping staff trims flowers Shipping staff Tổng Total Table 4: Revenue for the first year of operation Ca làm Tiền lương 7,000,000 6,000,000 12,000,000 6,000,000 30,000,000 25% Expenses Chi phí tháng Chi phí năm Employee salary for positions 30,000,000 360,000,000 % so với doanh thu 18,7% Tiền ăn cho nhân viên 6,000,000 72,000,000 3,7% Electricity and water 2,000,000 24,000,000 1,24% Cost of Procurement of Imported Flowers 30,000,000 360,000,000 18,7% Delivery Cost for express delivery service (freeship service for customers so it will be included in the cost)) 1,000,000 12,000,000 6,23% Cost of running advertisements, 6,000,000 banners and flyers 72,000,000 3,7% Cost for gasoline and car repair: 1,000,000 VND 1,000,000 12,000,000 0,6% Materials for flower accessories, included Cost of importing flowers Marketing expense 10,000,000 120,000,000 6,23% 3,000,000 36,000,000 1,87% Depreciation and allocation 3,000,000 36,000,000 1,87% Bonus fund 1,5000,000 18,000,000 0,935% total cost 93,500,000 1,122,000,000 58,2857% total revenue 160,416,000 1925,000,000 100% Profit before tax 66,916,000 803,000 Profit after tax 36,083,000 433,000 Total monthly cost is 93,500,000 VND Total annual cost is 1,122,000,000 VND Monthly profit after paying corporate income tax is 803,000,000 million, accounting for 41% of revenue Depreciation and allocation plan Category Number Time Depreciation Depreciation Category Cost of maintaining and upgrading flower making equipment depreciatio n 1 monthly yearly 600,000 500,000 7,200,000 6,100,000 Flower vases Buy tools and preservatives for flowers to keep them fresh for a long time Cost of upgrading vehicles, tires, and tires Total 400,000 4,800,000 1,500,000 18,000,000 3,000,000 36,000,000 The total depreciation and amortization cost for the first year is 36 million VND Costs in the following years may decrease by 5% to 10% because some items still have sustainable use value, but this number may also increase because according to Vietnam's economic development, things may happen inflation with item number and weighs many maintenance costs Debt repayment plan for the bank STT Khoản mục Năm Năm Năm Dư nợ đầu kì 200,000,000 100,000,000 Trả nợ gốc lẫn 130,000,000 115,000,000 lãi Lãi phát sinh 30,000,000 15,000,000 kì Nợ gốc đến hạn 200,000,000 100,000,000 phải trả Lãi suất 15 15 15 Vay nợ ngân hàng 200,000,000 trả nợ năm với t = 15% STT Năm 1 % doanh thu tăng - Dự báo lợi nhuận cho năm 2,00 ₫ 3,00 ₫ 8,00% 10,00% Doanh thu tăng % chi phí tăng Chi phí Chi phí khấu hao Chi phí lãi vay Lợi nhuận trước thuế lãi vay 1.925.122.982,00 ₫ 1.122.000.000,00 ₫ 36.000.000,00 ₫ 30.000.000,00 ₫ 833.122.982,00 ₫ 2.079.132.820,56 ₫ 3,00% 1.155.660.000,00 ₫ 40.000.000,00 ₫ 15.000.000,00 ₫ 938.472.820,56 2.117.635.280,20 ₫ 5,00% 1.178.100.000,00 ₫ 52.000.000,00 ₫ 939.535.280,20 ₫ Tổng lợi nhuận trước thuế 803.122.982,00 ₫ 923.472.820,56 ₫ 939.535.280,20 ₫ 10 Thuế TNDN Tổng lợi nhuận sau thuế 184.718.285,86 ₫ 618.404.696,14 ₫ 212.567.000,00 ₫ 710.905.820,56 ₫ 216.093.114,45 ₫ 723.442.165,75 ₫ Thu nhập ròng 654.404.696,14 ₫ 750.905.820,56 ₫ 775.442.165,75 ₫ Trong năm thứ quán hoạt động nên chưa nhiều khách hàng biết đến Từ năm thứ trở tạo lòng tin, khách hàng thân thiết, tiếng tăm lĩnh vực nên doanh thu dự kiến tăng lên 8%, năm thứ 10%, sau phần biến phí tăng thêm có vài chi phí giảm tỷ lệ lạm phát tăng lên STT Vốn đầu tư Thu nhập ròng Lũy kế TNR Chênh lệch ( TC – LKTNR ) 500.648.000,0 654.404.696,14 ₫ 654.404.696,14 -153.756.696,14 ₫ ₫ 750.905.820,56 ₫ 1.405.310.516,7 - 904.662.516,70 ₫ 0₫ 775.442.165,75 ₫ 2.180.752.682,4 - 1.680.104.682,45 ₫ 5₫ Tổn 2.180.752.682,45 4.240.467.895,2 g ₫ 9₫ Vậy thời gian hồn vốn khơng chiết khấu tháng Giá trị ròng NPV =1.680.104.682,45 ₫ số tiền lãi năm sau hoàn trả đủ vốn trừ lãi suất chiết khấu năm Phần 11 : PRO INCOME STATEMENT FOR THE YEAR 2023 2023 2024 1.925.122.982, 2.079.132.820, Net Sale 00 56 Cost of Sale 864.000.000,00 933.000.000,00 Gross Profit 1.061.122.982, 1.146.132.820, 2025 2.117.635.280,20 ₫ 950.000.000,00 ₫ 1.167.635.280,20 Selling and Admin Expense Depreciation Operating income Interest Expense Income before income tax EBT Income tax expense Net income 00 264.000.000,00 36.000.000,00 833.122.982,00 30.000.000,00 56 222.660.000,00 40.000.000,00 938.472.820,56 15.000.000,00 803.122.982,00 184.718.285,86 654.404.696,14 923.472.820,56 212.567.000,00 750.905.820,56 ₫ 228.000.000,00 ₫ 52000000 939.535.280,20 ₫ 939.535.280,20 ₫ 216.093.114,45 ₫ 775.442.165,75 ₫ FINANCIAL STATMENT Sources and Use of Funds Sources and Fund ( Nguồn vốn ) Sources of fund Liabilities from bank Investment from owner Personal Loan from family, friends, relationship Total investment VND VND VND VND Cash 100.000,00 500.000,00 Applicant for fund Equipment Purchase VND VND VND VND VND Purchase of truck Purchase of light Website design, banner VND VND VND Lease House Improment VND 200.000,00 300.000,00 7.648.000,00 471.000.000, 00 560.000,00 2.000.000,00 18.990.000,0 Total cost 1,528994518 94,16271157 0,111955666 0,399841663 3,796496587 500.198.000,00 BALANCE SHEET ASSET Current Assets % to the revenue Delivery Vehicle Decorative Equipment Furniture Ending Inventory Total Asset [ Year ] [ Year ] 471.000.000,00 19.200.000,00 9.400.000,00 40.000.000,00 539.600.000,00 430.000.000,00 18.500.000,00 8.500.000,00 52.000.000,00 509.000.000,00 Current liability Liability from bank 100.000.000,00 Loans Total 30.000.000,00 ₫ 130,000,000 15.000.000,00 ₫ 15,000,000 Capital stock Retain Earning Total liability and equity 400.000.000,00 9.600.000,00 539.600.000,00 380.000.000,00 114.000.000,00 509.000.000,00 Owner equity PRO FORMA CASH FLOW Year Retailer, store Year 730.000.000,00 780.000.000,00 Icome from event, supply for decoration 100.000.000,00 160.000.000,00 429.000.000,00 20.000.000,00 830.000.000,00 441.870.000,00 20.600.000,00 896.400.000,00 30.000.000,00 38.000.000,00 22.000.000,00 12.000.000,00 20.000.000,00 20,200,000,000 30.900.000,00 22.660.000,00 12.360.000,00 20.600.000,00 Utility expenses 5.000.000,00 6,700,000,000 Electricity cost Water costs: 29.000.000,00 11.000.000,00 31.500.000,00 29.870.000,00 Salary and benefits Income Tax 360.000.000,00 184.718.285,86 370.800.000,00 212.567.000,00 ₫ Cost of purchasing necessary equipment, flower arrangement tools, and materials Shop Upgrades and Decorations: Customer Support Costs: Cost of online advertising, traditional marketing and promotional campaigns Expense for shipping Prepaid Expense for anvance shop Ratio Analysis Ratio Analysis and Business Analysis: Profitability Ratios: Gross Profit Margin: Net profit Total revenue Net profit Year 2= Total revenue The Gross Profit Margin has remained stable at around 55.10% over the past three years, indicating consistency in our production and sale of flowers or services This may be attributed to the consistent quality of our products or services and could also result from optimized production processes This stability instills confidence in customers and business partners, assuring them that the quality and value of the product not fluctuate abruptly Net Profit Margin: = Year 1: 654,404,6961,925,122,982×100≈33.94%1,925,122,982654,404,696×100≈33.94% Year 2: 750,905,8212,079,132,821×100≈36.12%2,079,132,821750,905,821×100≈36.12% Year 3: 775,442,1662,117,635,280×100≈36.60%2,117,635,280775,442,166×100≈36.60% The Net Profit Margin has shown a significant improvement, increasing from 33.94% in Year to 36.60% in Year This is a positive sign of effective cost management and enhanced profitability over time We have taken necessary measures to control costs and optimize business processes This not only contributes to increased profitability but also demonstrates our commitment to sustainability and long-term growth Customers and business partners can trust that we not only deliver quality products but also maintain stability and efficiency in financial management Year 1= Liquidity Ratios: Current Ratio: TotalCurrent Liabilities 539,600,000 =/ = = 4,150 ( Year ) TotalCurrentAssets 130,000,000 TotalCurrent Liabilities 509,000,000 == / = = 3,3% ( year ) TotalCurrentAssets 135,000,000 The Current Rate index is very high at 4.15 in Year 1, finding a very strong liquidity position This creates peace of mind about the short-term solvency of the fresh flower shop Despite the decrease from Year to Year 2, the Index Current Ratio remains high, around 33% This still makes outstanding solvency possible The high Current Ratio index in both years has been found to effectively manage key finances, keeping cash flows and short-term assets stable A strong liquidity position minimizes future solvency risks, creating conditions for stability and growth