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The business will reach cash flow break-even in July 2010.

Pro Forma Cash Flow
 2010 2011 2012
Cash Received   
   
Cash from Operations   
Cash Sales $1,125,999  $1,376,043  $1,673,423 
Cash from Receivables $1,055,339  $1,336,295  $1,626,150 
Subtotal Cash from Operations $2,181,338  $2,712,337  $3,299,573 
   
Additional Cash Received   
Sales Tax, VAT, HST/GST Received $180,160  $220,167  $267,748 
New Current Borrowing $0  $0  $0 
New Other Liabilities (interest-free) $0  $0  $0 
New Long-term Liabilities $1,870,000  $0  $0 
Sales of Other Current Assets $0  $0  $0 
Sales of Long-term Assets $0  $0  $0 
New Investment Received $0  $0  $0  本英语毕业论文由英语论文网 整理提供
Subtotal Cash Rece

 
     
Milestone Start Date End Date Budget Manager Department
Renovate Space 1/1/2010 3/15/2010 $100,000  TC Operations
Open Venue 3/15/2010 3/15/2010 $0  TC Operations
Create The Sumptuous Ballroom Website 2/1/2010 2/28/2010 $10,000  JR Marketing
Revise & print brochure 2/1/2010 2/28/2010 $5,000  JR Marketing
Introductory Rates 3/15/2010 8/31/2010 $50,000  JR Marketing
Summer Business Fair 7/9/2010 7/20/2010 $5,000  JR Marketing
Email Campaign 3/15/2010 3/31/2010 $500  JR Marketing
Advertise Locally 3/15/2010 4/15/2010 $10,000  JR Marketing
Press Kit & Campaign 3/15/2010 4/15/2010 $2,000  JR Marketing
Totals   $182,500  

Management Summary
Sumptuous Cuisine Catering is dir

 
Inventory Turnover 32.14  38.55  39.68 
   
Balance Sheet   
 2007 2008 2009
   
Current Assets   
Cash $150,000  $200,000  $300,000 www.51lunwen.com
Accounts Receivable $41,667  $83,333  $108,333 
Inventory $14,000  $15,000  $16,000 
Other Current Assets $2,500  $2,500  $2,500 
Total Current Assets $208,167  $300,833  $426,833 
   
Long-term Assets   
Long-term Assets $75,000  $85,000  $90,000 
Accumulated Depreciation $20,000  $27,500  $40,000 
Total Long-term Assets $55,000  $57,500  $50,000 
   
Total Assets $263,167  $358,333  $476,833 
   
Current Liabilities   
Accounts Payable $37,500  $46,042  $50,000 
Current Borrowing $0  $0  $0 
Other Current Liabilities (interest free) $0  $0  $0 
Total Current Liabilities $37,500  $46,042  $50,000 
   
Long-term Liabilities $5,000  $2,500  $0 
Total Liabilities $42,500  $48,542  $50,000 
   
Paid-in Capital $200,000  $200,000  $200,000 
Retained Earnings $667  $59,792  $151,833 
Earnings $20,000  $50,000  $75,000 
Total Capital $220,667  $309,792  $426,833 
   
Total Capital and Liabilities $263,167  $358,333  $476,833 
   
Other Inputs   
Payment Days 30  30  30 
Sales on Credit $300,000  $390,000  $450,000 
Receivables Turnover 7.20  4.68  4.15 

Products and Services
Sumptuous Cuisine Catering currently offers the following products and services:

•Event management
•Coat-check, door check, and restroom attendants
•A variety of cuisine for breakfasts, lunches, dinners, and appetizers
•Non-alcoholic, wine, beer, and liquor beverage service
•Wait service
Through subcontractors, Sumptuous Cuisine Catering offers:

•Floral design
•Space design and decor
•Musicians and DJs
•Event equipment and furniture rentals
•Cakes本英语毕业论文由英语论文网 整理提供
Through referrals, Sumptuous Cuisine Catering offers:

•Lighting
•Audio-visual rentals and support
•Event security
•Valet service
Future plans include the following additions with the opening of The Sumptuous Ballroom:

•Ballroom rentals for half-day or full-day timespans
•Space rental with a per-head full-service catering fee or as a fee separate from catering and beverage
•Facility management service

Market Analysis Summary
The catering industry serves private, corporate, and non-profit events with food, drinks, event management and other services. Events are generally held by clients in order to celebrate, communicate,