Friday, 3 October 2014

Hospitality Accounting

Executive Summary
This report aims at drafting a business plan structure for launching a café (inside a shopping mall) by the name of Go Getter, in one of the major shopping district of Australia – Bondi Junction, New South Wales.

The suggested legal structure of the business is sole proprietorship. The format is preferred as it is inexpensive and easy to operate also it provides a lot of flexibility in day to day business operations, personal touch and quick decision making and implementation. However, this structure will expose the café company to the risk of unlimited liability and competing café’s following more formal structures such as Limited Liability Companies will enjoy more stake holder’s confidence when compared to a proprietary concern. The business owner’s plan is to overcome the risks of unlimited liability by purchasing suitable insurance plan/s; and to establish trust among stakeholders by committing to ethical business practices and keeping operations as transparent as possible.

The business aims to build a competitive advantage by establishing itself in one of the prime shopping centres, thereby exposing itself to a carefully selected target market (by establishing in a particular centre which is frequented by a particular type of population) – ensuring early exposure to the right type of prospective client by leveraging on the reputation of the shopping centre.
Café Go Getter will retain customers and ensure their loyalty by servicing quality products suited to the customer’s need, providing quality service and forging personal relationships with the client. This along with efficient operations and appropriate employee motivation, will determine the long term profitability of the café.
Go Getter has a mission statement that will serve both its short term and long terms needs. It reads, Go Getter will endeavour to continually delight its customers with tasty, unique and healthy food/drink options focussing on customer enjoyment, employee satisfaction and fostering of personal bonding with all stakeholders. The vision statement of the café is, to revolutionalise the café business by providing offerings which are healthy, tasty and appropriately priced – focussing business growth through stakeholder satisfaction. The café will embrace values such as, customer first, inclusive growth and personalisation to achieve the objectives mentioned under the mission and vision statement.
The following sections provide a brief of the various concerns of an upcoming start up which includes draft marketing, operations and financial plan.

Marketing Plan

Go Getter’s goal/objective is to provide an ever evolving menu of healthy yet tasty food options, with the fastest service, the best quality and in the most ‘appetising’ ambience.
The café will ensure this by employing a dexterous cook; one who understands that people do not want to consume unhealthy fats or other harmful food ingredients but, also do not want to sacrifice on the taste. Other operational staff such as waiters and bill desk clerk will be motivated to be efficient and prompt in servicing customers. Lastly, close attention will be paid to cleanliness and hygiene, and the management will ensure that the restrooms, floors, furniture and kitchen equipment are in the best of sanitary conditions always.

Target Market

The target market of Go Getter café will consist of the following groups:

1.      Business Owners and Workers

A lot of businesses are established in the area. Usual activity start early mornings when the workers/tradesmen arrive thus, by opening up early Go Getter can retain loyalty of such working class which is on the go and needs time to unwind at various intervals during the day.

2.      Shoppers/ Tourists

Another major target group will be the shoppers and tourists that frequent the mall. Tired after shopping middle aged females usually look for a place to unwind and indulge in socialising.

3.      Local population

Another major target population will be the local population. These will be young adults between the age of 18-35 frequenting the Bondi beach area or studying in various educational institutes in the vicinity.

Competitor Analysis

Being established in one of the major shopping districts of the nation, Go Getter will face competition from different quarters.
1.       Organised fast food chains like Dunkin Donuts, McDonald’s will hold superiority over the café due to their goodwill and influence, long operational hours (24 hours in some cases) and a wide brand recognition. However, Go Getter will score better in terms of full service format, personal attention and healthier food options.
2.       Local café’s will be a competition in terms of their pre established clientele. However, it has been observed that such café’s have failed to distinguish themselves in the fields of quality service, tasty as well as healthy food and hygienic environments; which will precisely be the unique selling proposition of Go Getter.

Macro environment factors influencing business prospects

1.      Economic

Economic growth in the recent times has put a lot of disposable income in the hands of the ultimate consumer. This has definitely shown in the growth of shopping districts such as Bondi Junction (as such places thrive on consumption spending). This puts Go Getter in an advantageous position to benefit from the financial freedom of the general populace.

2.      Social

With more economic freedom people have certainly traded for less time in return. Leaving with very little skill or opportunity to pamper themselves. Hence, requiring the services of a café like Go Getter.

SWOT analysis

1.      Strengths

a)      Innovative and an ever evolving menu with food options which are tasty and healthy.
b)      Hygienic ambience (restrooms, dining area and kitchen included) as against a lot of competing local café.
c)       Personal touch in business operations. Asking for consumer feedback frequently, adapting to changing consumer tastes, encouraging inclusive growth of all involved and bonding with all stakeholders.
d)      Convenient location, efficient operations, cost control and structured management approach.

2.      Weakness

a)      Risks faced by small proprietary organisations such as unlimited liability, limited management expertise and limited availability of funds.
b)      Catering to specific tastes only. Business standing the risk of being cornered into a niche market; hence, access to limited market size.
c)       Small staff size which may not be skilled enough to handle all business operations.
d)      Limited menu options due to the limited resources available.

3.      Opportunities

a)      Increasing disposable income in the hands of the consumer.
b)      Less time with people, forever on the go and lacking skills to cook healthy and tasty meals.
c)       Opportunity to expand into other shopping districts as well.
d)      Flexibility of format enables modifying into other suitable business areas and increasing options on the menu to attract a wider customer base.

4.      Threats

a)      Competition from established food outlets such as Dunkin Donuts and McDonald’s, who have larger resources at their disposal to oust any competition.
b)      Other cafes may modify their format on similar lines and hence become competition to Go Getter.
c)       The initial success of the café is based on the success of shopping mall itself. If the mall fails all the shops in the mall will also fail.
d)      Economic downturn and recessionary trends may reduce consumer spending on such luxuries as a café.

·         Appendix 1 – Draft Menu

Marketing Strategies

Apart from an overall organisational strategy regarding menu options, aesthetics and promoting theUSPs, the café also has a marketing action plan to ensure its long term success and profitability.

Marketing Action Plan

This plan will consist of three major heads:
1.       Local population- The café management will advertise in the dining section of the local newspapers as well as distribute discount and promotional coupons to encourage repeated footfalls from the local population.
2.       Tourists- Menu will be distributed among lodges and hotels for the consideration of guests in such establishments. Also, promotion will be done across internet platforms such as social media and travel sites to come in to the notice of travellers.
3.       Others- Other parts of the marketing action plan will be suitable pricing and using social media to gather following for the café.

Monitoring and Evaluation plan

The success and growth of the marketing plan will be monitored and evaluated regularly by certain measurable approaches such as:
1.       Keeping track of number of active followers on social media platforms,
2.       Affect on sales after a particular marketing endeavour has been executed and,
3.       Obtaining feedback about the marketing effort from sections of the target market.

Organisational Plan

The organisational plan of Go Getter will consist of the following three heads:

1.     Facility and equipment

The café will have a seating capacity of 30 patrons at a time. The monthly rent is $1000 approximately and a lease of 10 years is available. The facility also has two washrooms, a storage space and a kitchen space of 10*15 feet. Cost of furnishing and renovation will be $4000 approx.
The kitchen equipment will include an oven, coffee maker, dishwasher and freezer. This equipment can be bought from the used good markets and after driving a bargain total cost of appliances will be approximately $25000.

2.     Human Resources

The staff at the café will be a bill desk clerk, two waitresses and a cook (with a part time back up cook). The cook and the bill desk clerk will report directly to the owner; while the waitresses report to the bill desk clerk and coordinate orders between the customers and the cook.
All employees will be periodically briefed by the cooks on the menu options. Also employees will be cross trained in all disciplines of the business to handle contingency situations.

3.     Supplies

The café management will procure all raw materials from local market. However, items such as bakeries, confectionaries, coffee powder and the like can be procured from reliable vendors rather than engaging resources on production of such goods.

Finance Plan

The finance plan of the café will entail three stages:
1.       Start up costs- This will involve financing all launching costs pertaining to establishing of facility, purchasing equipment and pre launch promotion. This will be provided from the owner’s own savings brought forward as capital.
2.       Daily operational costs- part of this cost will be financed from start up capital until business breaks even. Post that the daily operational cost will be met from revenue.
3.       Growth Fund- Once the business establishes foothold, the business owner can think on lines of expanding operations in terms of increasing facility size or launching operations in other areas. This can be done by obtaining financing from venture capitalists, obtaining loans from government institutions and banks or, by partnering with organisations having enough resources, capabilities and common vision to meet the needs of Go Getter’s growth.

·         Appendix 2- revenue projection, cost and expenses, cash flow statement and income statements.

Additional Questions

1.     Leadership style

The café management will follow a democratic leadership style, to promote an inclusive decision making and implementation process. Bringing in diverse point of views and observations to the table promoting a sound organisational and policy structure; as well as ensuring employee’s willing participation by providing a sense of ownership to all individuals involved.

2.     Monitoring and evaluating progress

The monitoring process will be by the way of keen observation of intangibles and immeasurable such as improvement in employee participation or strengthening of relationships with customers. However, quantifiable checks such as sales records and books of accounts will be helpful in monitoring growth. Suitable measures can be implemented once deviations are derived from evaluation of progress made over certain intervals.

3.     Strategic alliance

The business can seek to partner with institutions which are already established in similar trade but their scope does not come in conflict with that of the café. For example, Go Getter can partner with certain real estate developers or hotel groups to establish an outlet in the properties owned by such organisations.

Conclusion

The report has made an attempt to examine the feasibility of a business idea of opening up a café in a shopping mall/centre. A rough draft of the structure of the business has been established by way of observation, analysing facts and extrapolating figures to understand the dynamics of the café business.
The report promises hope for a success in the field should due care is taken to mitigate risks and by understanding the trends and factors influencing this proposed enterprise. 

References



Appendix 1

Drinks

1.       Flat White double shot of espresso served with    
2.       steamed milk and a thin layer of froth
3.       Long Black two shots of espresso served with  a dash of hot water
4.       Iced Chocolate ice cream, milk and homemade chocolate sauce
5.       whipped cream, Iced Coffee ice cream, espresso and milk
6.       Iced Coffee drip coffee brewed at double strength   
7.       Iced Latte two shots of espresso served with cold milk over ice 
8.       Iced Chai served with cold milk over ice, nutmeg and cinnamon 
9.       Iced Mocha two shots of espresso, homemade chocolate sauce, milk over ice 
10.   Chocolate Milk homemade chocolate sauce with cold milk  
11.   Orangina
12.   Spring Water
13.   Perrier
14.   Coke/Diet Coke
15.   Stewarts Root Beer
16.   Root Beer Float
17.   Blue Water Coffee - Smoky Cafe  
18.   Espresso Belaroma, Manly Vale, Sydney 
19.   Espresso con Panna espresso served with whipped cream 
20.   Macchiato espresso served with a dollop of froth 
21.   Cafe Latte two shots of espresso, steamed milk  with a thin layer of froth 
22.   Cappuccino two shots of espresso, steamed milk with lots of froth

Snacks/ Breakfast

1.       Egg & Cheese Roll – fried eggs, cheddar cheese on a long roll
• w/bacon
• extra bacon
• turkey bacon
2.       Egg, Ham & Brie Sandwich – Over medium egg, ham, tomato and
avocado served on honey wheat bread
• served on croissant
3.       Brekkie Platter – 3 eggs (sunny, scrambled, hard or over-easy), bacon,
with honey wheat, brioche, or country white toast
• w/turkey bacon
4.       Egg & Cheese Croissant
• w/ bacon
• w/ ham
• w/ turkey bacon
5.       Ham & Cheese Croissant
6.       Sweet Potato Fries – served with sour cream and sweet chili sauce
7.       Hand Cut Potato Chip Fries
8.       Bagel with Cream Cheese
• w/ dill cream cheese
• w/ tomato
• w/ smoked salmon
• w/ butter
• w/ Vegemite
9.       Grilled Cheese
• w/ tomato
• w/ bacon
• w/ green apple and bacon

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