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Lissen Ellington
Jean Heron
Michelle Jones
Keila Torres
Brandon Yu
Tarang Patel
Small Business Management –Cakecups
Target Market
Marketing
Flyer MethodOnline Promotions
Display in View
Marketing Competition SWOT
Strengths Weakness Opportunity Threats
Financials
Start-up SummaryCakeCup financing will come from the partners’ capital and five-year
SBAloan. The chart and table illustrate the company’s projected start-up
costs.
Expenses Assets Investment Loans$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
Financials
Start-up FundingStart-up Expenses to Fund $29,450
Start-up Assets To Fund $180,000
Total Funding Required $209,450
Assets
Non-cash Assets from Start-up $100,000
Cash Requirements from Start-up $80,000
Total $180,000
Liabilities and Capital
Liabilities
Borrowing $0
Long-term Liabilities $100,000
Other Current Liabilities $0
Total Liabilities $100,000
Capital
Planned Investment
Ellington $15,000
Alonso $15,000
Torres $15,000
Jones $15,000
Jean $15,000
Brandon $15,000
Patel $15,000
Total Planned Investment $105,000
Loss at Start-up Expenses $29,450
Total Capital $75,550
Total Capital and Liabilities $180,000
Total Funding $209,450
Break Even
This Break-even is based on first month. Cakecup Break-even analysis is based on the average of the first-year figures for total sales by units, and by operating expenses. These are presented as per-unit revenue, per-unit cost, and fixed costs. Cakecup should break even by the five month of its operation as it steadily increases its sales.
Break-Even AnalysisMonthly Units Break-even $12,535
Monthly Revenue Break-even $31,338
Assumptions:
Average Per-Unit Revenue $2.50
Average Per-Unit Variable Cost $0.50
Estimated Monthly Fixed Cost $29,450
Financials
Sales ForecastMonth 1 Month 2 Month 3 Month 4 Month 5
Unit Sales
Cupcakes 4,000 4,250 4,000 5,000 5,500
Drinks 1,500 1,500 2,500 3,500 4,500
Other 0 0 0 0 0
Total Unit Sales 5,500 5,750 6,500 8,500 10,000
Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5
Cupcakes $ 2.50 $ 2.50 $ 2.50 $ 2.50 $ 2.50
Drinks $ 1.69 $ 1.69 $ 1.69 $ 1.69 $ 1.69
Other 0 0 0 0 0
Sales
Cupcakes $10,000 $10,625 $10,000 $12,500 $13,750
Drinks $2,535 $2,535 $4,225 $5,915 $7,605
Other 0 0 0 0 0
Total Sales $12,535 $13,160 $14,225 $18,415 $21,355
Direct Unit Costs
Cupcakes $0.50 $0.50 $0.50 $0.50 $0.50
Drinks $0.89 $0.89 $0.89 $0.89 $0.89
Other 0 0 0 0 0
Direct Cost of Sales
Cupcakes $2,000 $2,125 $2,000 $2,500 $2,750
Drinks $1,335 $1,335 $2,225 $3,115 $4,005
Other 0 0 0 0 0
Total Direct Cost of Sales $3,335 $3,455 $4,225 $5,615 $6,755
