205.餐饮分店汉源东方餐厅联盟规范管理 01业务计划 全年预估损益表-11

1、2014现有直营店计划,损益表,餐厅代码：,1001,餐厅名称：,A,开业日期：,2010/9/7,1,2,4,5,6,7,8项 目,行次,2012年实际,1-9月实际,2013年预计,2013年预计 ,2014预算与2013年预计对比增减率（%）,备注,1月,2月,3月,4月,5月,6月,7月,8月,9月,10月,11月,12月,全年合计,一、营业收入 ,1, 4,140,607 , 3,351,672 , 4,634,371 , 405,404 , 463,147 , 368,242 , 322,858 , 385,146 , 393,489 , 382,455 , 409,021 , 4

2、26,208 , 622,614 , 383,565 , 375,888 , 4,938,037 ,7%, 其中：主营业务收入 ,2, 4,140,607 , 3,351,672 , 4,634,371 , 405,404 , 463,147 , 368,242 , 322,858 , 385,146 , 393,489 , 382,455 , 409,021 , 426,208 , 622,614 , 383,565 , 375,888 , 4,938,037 ,7%, 其他业务收入 (门店分租收入),3, - ,na,二、营业成本及费用 ,4, - , - , - , 279,411 ,

3、301,642 , 265,303 , 247,630 , 271,611 , 275,023 , 270,575 , 280,803 , 287,620 , 363,036 , 271,003 , 268,247 , 3,381,904 ,na, 其中：变动成本及费用 ,5, - , - , - , 192,523 , 211,579 , 180,260 , 165,283 , 185,838 , 188,591 , 184,950 , 193,717 , 199,389 , 264,203 , 185,316 , 182,783 , 2,334,432 ,na, 其中:原材料成本 ,6,

4、- , - , - , 133,783 , 152,839 , 121,520 , 106,543 , 127,098 , 129,851 , 126,210 , 134,977 , 140,649 , 205,463 , 126,576 , 124,043 , 1,629,552 ,na,占营业额百分比,0.00%,0.00%,0.00%,33.00%,33.00%,33.00%,33.00%,33.00%,33.00%,33.00%,33.00%,33.00%,33.00%,33.00%,33.00%, 能源成本 ,7, - , - , - , 27,180 , 27,180 , 27,1

5、80 , 27,180 , 27,180 , 27,180 , 27,180 , 27,180 , 27,180 , 27,180 , 27,180 , 27,180 , 326,160 ,na,占营业额百分比,0.00%,0.00%,0.00%,0.00%, 员工工资及福利(含员工保险宿舍水电洗澡票药品) ,8, - , - , - , 30,800 , 30,800 , 30,800 , 30,800 , 30,800 , 30,800 , 30,800 , 30,800 , 30,800 , 30,800 , 30,800 , 30,800 , 369,600 ,na,占营业额百分比,0

6、.00%,0.00%,0.00%,0.00%, 营运物耗 (含餐厨具洗消及一次性用品 ),9, - , - , - , 760 , 760 , 760 , 760 , 760 , 760 , 760 , 760 , 760 , 760 , 760 , 760 , 9,120 ,na,占营业额百分比,0.00%,0.00%,0.00%,0.19%,0.16%,0.21%,0.24%,0.20%,0.19%,0.20%,0.19%,0.18%,0.12%,0.20%,0.20%,0.18%, 其他可控费用 ,10, - , - , - , - ,na,占营业额百分比,0.00%,0.00%,0.0

7、0%,0.00%, 营业税金及附加(5.5%) ,11, - , - , 22,297 , 25,473 , 20,253 , 17,757 , 21,183 , 21,642 , 21,035 , 22,496 , 23,441 , 34,244 , 21,096 , 20,674 , 271,592 ,na, 其中:固定成本及费用 ,12, - , - , - , 64,590 , 64,590 , 64,790 , 64,590 , 64,590 , 64,790 , 64,590 , 64,590 , 64,790 , 64,590 , 64,590 , 64,790 , 775,88

8、0 ,na, 其中:门店房租 ,13, - , - , 40,000 , 40,000 , 40,000 , 40,000 , 40,000 , 40,000 , 40,000 , 40,000 , 40,000 , 40,000 , 40,000 , 40,000 , 480,000 ,na, 折旧及摊销额 ,14, - , - , 18,000 , 18,000 , 18,000 , 18,000 , 18,000 , 18,000 , 18,000 , 18,000 , 18,000 , 18,000 , 18,000 , 18,000 , 216,000 ,na, 管理人员工资及福利

9、,15, - , - , 3,510 , 3,510 , 3,510 , 3,510 , 3,510 , 3,510 , 3,510 , 3,510 , 3,510 , 3,510 , 3,510 , 3,510 , 42,120 ,na, 员工房租 ,16, - , - , - , - , - , - , - , - , - , - , - , - , - , - , - ,na,物业管理费,17, 1,000 , 1,000 , 1,000 , 1,000 , 1,000 , 1,000 , 1,000 , 1,000 , 1,000 , 1,000 , 1,000 , 1,000 , 1

10、2,000 ,na, 员工服装 ,18, - , - , 500 , 500 , 500 , 500 , 500 , 500 , 500 , 500 , 500 , 500 , 500 , 500 , 6,000 ,na, 维修保养费 ,19, - , - , 530 , 530 , 730 , 530 , 530 , 730 , 530 , 530 , 730 , 530 , 530 , 730 , 7,160 ,na, 财产险及证照摊销,20, - ,na, 办公费用,21, - , - , 600 , 600 , 600 , 600 , 600 , 600 , 600 , 600 , 6

11、00 , 600 , 600 , 600 , 7,200 ,na, 劳务费用 ,22, - , - , 450 , 450 , 450 , 450 , 450 , 450 , 450 , 450 , 450 , 450 , 450 , 450 , 5,400 ,na, 财务费用 ,23, - , - , - , - , - , - , - , - , - , - , - , - , - , - , - ,na, 其他不可控的费用 ,24, - , - , - ,na,三、营业利润（亏损以“”号填列） ,25, 4,140,607 , 3,351,672 , 4,634,371 , 125,99

12、3 , 161,505 , 102,939 , 75,228 , 113,535 , 118,466 , 111,880 , 128,218 , 138,588 , 259,578 , 112,562 , 107,641 , 1,556,133 ,-66%, 加：营业外收入 ,26, - , - , - ,na, 减：营业外支出 ,27, - , - , - ,na,四、利润总额（亏损总额以“”号填列） ,28, 4,140,607 , 3,351,672 , 4,634,371 , 125,993 , 161,505 , 102,939 , 75,228 , 113,535 , 118,46

13、6 , 111,880 , 128,218 , 138,588 , 259,578 , 112,562 , 107,641 , 1,556,133 ,-66%, 减：所得税费用 ,29, - , - , - ,na,五、净利润（净亏损以“”号填列） ,30, 4,140,607 , 3,351,672 , 4,634,371 , 125,993 , 161,505 , 102,939 , 75,228 , 113,535 , 118,466 , 111,880 , 128,218 , 138,588 , 259,578 , 112,562 , 107,641 , 1,556,133 ,-66%

14、,财务分析,31, - ,na,六、主营业务边际贡献 ,32, 4,140,607 , 3,351,672 , 4,634,371 , 190,583 , 226,095 , 167,729 , 139,818 , 178,125 , 183,256 , 176,470 , 192,808 , 203,378 , 324,168 , 177,152 , 172,431 , 2,332,013 ,七、主营业务边际贡献率 ,33,100.00%,100.00%,100.00%,47.01%,48.82%,45.55%,43.31%,46.25%,46.57%,46.14%,47.14%,47.72

15、%,52.07%,46.19%,45.87%,47.23%,0.00%,八、盈亏平衡点 ,34, - , - , - , 137,394 , 132,310 , 142,244 , 149,147 , 139,658 , 139,118 , 139,983 , 137,021 , 135,777 , 124,055 , 139,848 , 141,238 , 1,642,926 ,#VALUE!,九、现金流 ,35, 4,140,607 , 3,351,672 , 4,634,371 , 143,993 , 179,505 , 120,939 , 93,228 , 131,535 , 136,466 , 129,880 , 146,218 , 156,588 , 277,57