1. 參考書籍 THE RESTAURANT FROM CONCEPT TO OPERATION
4ed JOHN R. WALKER, D.B.A., CHA., FMP. and DONALD E. LUNDBERG, Ph.D.
餐飮業經營管理實務 經濟部商業司編

2. Outline of a Business Plan
Cover Sheet: Name of business, names of principals, address and phone number
Statement of Purpose
Table of Contents

3. Section One: The Business
A. Description of Business
B. Product/ Service
C. Market
D. Location of Business
E. Competition
F. Management
G. Personnel
H. Application and Expected Effect of Loan (if needed)
I. Summary

4. Section Two: Financial Data
A. Sources and Applications of Funding
B. Capital Equipment List
C. Balance Sheet
D. Break-Even Analysis
E. Income Projections (Profit and Loss Statements)
1. Three-year summary
2. Detail by month for first year
3. Detail by quarter for second and third years
4. Notes of explanation
F. Cash Flow Projection
1. Detail by month for first year
2. Detail by quarter for second and third years
3. Notes of explanation
G. Deviation Analysis
H. Historical Financial Reports for Existing Business
1. Balance sheets for past three years
2. Income statements for past three years
3. Tax returns

5. Section Three: Supporting Documents
Personal resumes, personal balance sheets, cost of living budget, credit reports, letters of reference, job descriptions, letters of intent, copies of leases, contracts, legal documents, and anything else relevant to the plan.

6. If the plan is also to be used as a financing proposal, the statement of purpose becomes more complex. It should include responses to the following questions:
1.Who is asking for money?
2.What is the business structure (for example: sole proprietorship, partnership, corporation, Sub-Chapter S corporation) ?
3.How much money is needed?
4.What is the money needed for?
5.How will the funds benefit the business?
6.Why does this loan or investment make business sense?
7.How will the funds be repaid?

7. CHAPTER ONE INTRODUCTION
Reasons to Open a Restaurant
Liabilities of Restaurant Operation
The History of Restaurants
Buy, Build, or Franchise?

8. WHY GO INTO THE RESTAURANT BUSINESS?
Money
The potential for a buy-out
Place to socialize
Challenge
Habit
Firm lifestyle
Opportunity to express yourself

9. LIABILITIES OF RESTAURANT OPERATION
Long hours
Excessive fatigue / health problems
Little security for managers who work for others
Family life can suffer
For owner, possibility of losing investment and investors

10. REASONS FOR RESTAURANT FAILURE
Starting with a lack of sufficient capital
Poor management
Rapid expansion and competition from other restaurants

11. FAILURE REASONS CONT’D
Economy is at a downturn or recession
Family problems
Owner loses interest in the operation

12. THE RESTAURANT FAILURE RATE
Failure rate of 59% for a three year period
Highest failure during first year- 26%
Second year- 19%
Third year- 14%

13. HISTORY
1767: M. Boulanger, the father of the modern restaurant, sold soups called restorantes, which means restoratives
Origin of the word restaurant
1794: French Revolution caused many chefs to flee to America
Paypalt brought the term restaurant to the US
1827: Delmonico’s, the first restaurant in the US, opens

14. BUY, BUILD, FRANCHISE, OR MANAGE?
Several career option in the restaurant industry:
Manage for someone else
Purchase and operate a franchise
Buy an existing restaurant and change it or operate as is
Build and operate a new restaurant

15. ADVANTAGES TO BUYING Satisfies an aesthetic personal desire
High rewards if successful
Risks cut with knowledge of why previous restaurant failed

16. DISADVANTAGES OF BUYING
High financial losses if restaurant fails
High psychological losses if restaurant fails
Difficult to overcome reputation of previous operator

17. ADVANTAGES OF BUILDING
Freedom for personal preferences in all aspects of creation
High psychological gains if successful
No previous failures on the site

18. DISADVANTAGES OF BUILDING
Very risky in all aspects
Extremely high amount of capital required
Difficult to find investors
Millions of dollars in investment can be lost

19. ADVANTAGES OF FRANCHISING
More likely to be successful
Proven concept
Building design, menu, and marketing plans already created and tested in market
Training and management support available

20. DISADVANTAGES OF FRANCHISING
Must pay franchising fee, a royalty fee, and advertising royalty
No guarantee that if concept worked in one area, it will work in another
Franchiser/ franchisee relations can be strained

21. ADVANTAGES OF MANAGING
Least financial risk
No investment needed
Structured working environment

22. DISADVANTAGES OF MANAGING
Psychological cost of failure is high
Limited say, if any, in operating procedures, concept changes, etc.

23. BUY / BUILD / FRANCHISE / MANAGE ADVANTAGES & DISADVANTAGES

24. The End