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American University of Technology

Accounting Business

Restaurant

Senior Graduation Project

Prepared by:

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able of Contents
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1.0 Literature Review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

c c Objectives «««««« 5

c  Mission «««««« 6

?.0 Company Review . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

 c Company Ownership «««««« 8

  Start-up ««««««««««« 9

3.0 Services . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

4.0 Market Analysis . . . . . . . . . . . . . . . . . . . . «««.. . . . . . . . . . . . . . . . . . . . . . . 11

4 c Market Segmentation «««««« c

5.0 Strategy Review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . «««««««««.. 13

5 c Competitive Edge ««««««c4

5  Sales Strategy ««««««««««««««««««««c5

6.0 Management Review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

6 c Personnel Plan ««««««c6

7.0 Financial Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

7 c Break-even Analysis ««««« c8

7  Profit and Loss ««««««««« c9

7  Cash Flow ««««««««««««««««««««« 

7 4 Balance Sheet ««««««««« c

7 5 Business Ratios ««««« 4

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Acknowledgement

 want to express my sincere thanks and gratitude to our real life


project guide Prof. Samir Sertin who has been of immense
support and guidance in enabling us to do this project His deep
understanding and valuable insights have been of great help in the
successful completion of our project

 would also like to thank all those people, without whose help and
support we would not have been able to do justice to the project

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Literature review
Le Chef is a new medium-sized restaurant located in Tripoli - Bor Saiid which is a good

place to open a business especially a restaurant because it is crowd of people who are

able to taste and accept everything new Le Chef's emphasis will be on organic food,

Lebanese food and talian food The purpose of that is to attract all kind of people who

prefer these foods An emphasis on organic ingredients is based on Le Chef's dedication

to sustainable development

Additionally, the restaurant use the Delivery service for people who like to order foods to

home, Lebanese people these days prefer the restaurant who has a delivery service

because day on day they become lazy and get use to use delivery service

Services

Le Chef offers, fun place to have great food in a social environment Chef abou Sami has

a large repertoire of ethnic ingredients and recipes Le Chef forecasts that the majority of

purchases will be from the chef's recommendations Ethnic recipes will be used to

provide the customers with a diverse, unusual menu Chef Abu Sami will also be

emphasizing healthy dishes, recognizing the trend within the restaurant industry for the

demand for healthy cuisine

For people who like more the fast food and the Lebanese food or the talian food are able

to choose whatever they want on the menu, our purpose is customers service and make

them comfortable

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Customers

Le Chef believes that the market can be segmented into four distinct groups that it aims to

target The first group is the lonely rich which are exist in Tripoli with a reasonable

number for people who live outside Tripoli (over 5  people) The second group that

will be targeted is young happy customers which are growing at an annual rate of 8%

with c, potential customers The third group is moderate people who naturally

desire foods that they like with the concerning of the higher price The last group which

is particularly interested in the menu's healthy offerings is dieting women which are few

in Tripoli

Management

Le Chef has assembled a strong management team Sami Chakhachiro will be the general

manager Sami has extensive management experience of organizations ranging from six

to 45 people Sarah Mousally will be responsible for all of the finance and accounting

functions Sarah has seven years experience as an Auditor and an Accounter in a big

Company in Beirut Sarah's financial control skills will be invaluable in keeping Le Chef

on track and profitable Lastly, Le Chef has Chef Abu Sami who will be responsible for

the back-end production of the venture Chef Abu Sami has over c years of experience

and is a published, visible fixture in the Tripoli community

Most important to Le Chef is the financial success which will be achieved through strict

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financial controls Additionally, success will be ensured by offering a high-quality

service and extremely clean, non-greasy food with interesting twists Le Chef does plan

to raise menu rates as the restaurant gets more and more crowded, and to make sure that

they are charging a premium for the feeling of being in the "in crowd "

The market and financial analyses indicate that with a start-up expenditure of $c4c,,

Le Chef can generate $5, in sales by year one, $5, in sales by the end of year

two and produce net profits of 7 5% on sales by the end of year three Profitability will be

reached by year two

ëbjectives

c Sales of $5  the first year, more than half a million the second

 Personnel costs less than $  the first year, less than $4  the second year

 Profitable in year two, better than 7 5% profits on sales by year three

Mission

Le Chef is a great place to eat, combining an intriguing atmosphere with excellent,

interesting food that is also very good for the people who eat there We want fair profit

for the owners, and a rewarding place to work for the employees

Company Review

Le Chef is a single-unit, medium-sized restaurant We focus on organic and creative food

The restaurant will be located in Tripoli- bor saiid Most important to us is our financial

success, but we believe this will be achieved by offering high-quality service and

extremely clean, non-greasy food with interesting twists

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Company ëwnership

The restaurant will start out as a simple sole proprietorship, owned by its founders which

are Chakhachiro Family who invest and plan to make this restaurant the best in Tripoli

Start-up

The founders of the company are Chakhachiro Family and his friend Sarah Mousally

Sarah focuses on the financial issues and Sami on the personnel issues Sarah earned her

business major undergraduate degree from the American University of Technology

We have found the location and secured the lease for $, per month We will be able

to set up shop in time to begin turning back a profit by the end of month eleven and be

profitable in the second year The place is already equipped as a restaurant so we plan to

come up with a total of $4, in capital, plus a $c, small Business-guaranteed

loan, to start up the company

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Start-up Table:

Start-up
Requirements
Start-up Expenses
Legal $c,
Stationery etc $c,
Other $c,
Total Start-up Expenses $,
Start-up Assets Needed
Cash Balance on Starting Date $88,
Other Current Assets $5,
Total Current Assets $c8,
Long-term Assets $
Total Assets $c8,
Total Requirements $c4c,
Funding
nvestment
nvestor c $5,
nvestor  $c5,
Total nvestment $4,
Current Liabilities
Accounts Payable $c,
Current Liabilities $c,
Long-term Liabilities $c,
Total Liabilities $cc,
Loss at Start-up ($,)
Total Capital $7,
Total Capital and Liabilities $c8,

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Services

he Menu

The menu is going to be extremely simple but changing every day We will keep a small

group of constants on the menu and then feature a chef's recommendation that we plan to

have 85% of meals ordering This will help us to reduce waste and plan ingredients and

purchasing

The Menu will include all the foods that people prefer to find in any restaurant they want

to go to take a meal or to order on the phone

ërganic Ingredients

The organic ingredient element will allow us to price to the extremely wealthy nternet

entrepreneurs who are looking to spend an exorbitant amount of money to have peace of

mind that their money is still coming back to themselves We will be extremely

ecologically conscious as well, and spread this across our literature Eating at Le Chef

will feel like having contributed to the Club and drinking fresh squeezed orange juice

Ethnic Ingredients and Recipes

Our chef will have great latitude in designing and producing menu offerings from many

different world cultures We will make an effort to procure all the traditional, authentic

ingredients necessary to hold true to these varied and interesting cultural recipes

This is made for the rich people who want to be special on the other people

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Interior Accoutrements

People need to keep life interesting, and our artwork will reflect the world influences that

are core to the attitude of the Le Chef Chef

Market Analysis

Because of the founders' connections within the very trendy area of Tripoli - Lebanon, we

have an excellent feel for the area and its core group of customers They will all share

something alike, which is a feeling of being in the "in crowd" and having "gotten it" in

life Although the crew will be different and not connect with each other in each segment,

each segment is complementary to the others We do plan to raise menu rates as the

restaurant gets more and more crowded, and to make sure we are charging a premium for

the feeling of being in the "in crowd "

Market Segmentation

he Lonely Rich

Most of the lonely rich are Businessman workers these days, and most of those

Businessman workers are Trade workers, import and export, own business, etc Their life

has become Busy, and the people who help them to make the decisions in that world

They hang out with each other, but desperately want to get away from it and use the

money they are racking up Because this wealth has come fairly easily for them, it is

particularly easy to separate them from their money again²they spend the most on

drinks, appetizers and tips

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†oung Happy Couples

The restaurant will have an atmosphere that encourages people to bring dates and to have

Couples arrive t won't be awkward for others, and Le Chef does want to be a social

place where people meet each other and develop a network These young couples are

generally very successful but balanced and won't be spending as much on bad things

he Moderate

The Moderate in Tripoli are few especially after the way that Lebanon faced before and

the immigration plus everything become more expensive and the wage still fix They

want to go sometimes to eat outside home and they want to feel that they different and

still a part of this social life, and what is the perfect place to feel that you¶re at home and

you deserve the better, the Le Chef Restaurant

Dieting Women

The organic food menu will always have a line of extremely delicious very low-fat meals

Le Chef will have tables of women meeting like they do in shows like Sex and the City,

to discuss all types of matters while feeling good about the food they eat

The fat are a big issue in our life these days because of the fast food, staying at home and

being lazy The sport is the only way to help you to face this issue plus the low fat meal

At Le Chef we recommend people to workout and give them the advises that help, all

these are made for customers who visit Us

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Table: Market Analysis

Market Analysis

Potential 9 c cc c c CAGR

Customers

Growth

Lonely 4, 44, 484, 5,4 585,64 c %

Rich c%

Young c5, c6, c74,96 c88,957 4,74 8 %

Happy

Couples

8%

Moderate 5, 65, 8,9 97,754 c5,6c9 6 %

6%

Dieting 5, 74,5 4,7c5 48,765 458,779 7 %

Women

7%

Other 5% 5, 5,5 55,c5 57,88c 6,775 5 %

Total c,, c,94, c,95,7 c,55,757 c,64,887 7 87%

7 87%

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Strategy Review

Our strategy is simple; we intend to succeed by giving people a combination of great,

healthy, interesting food, and an environment that attracts "trendy" people like an

attraction

Competitive Edge

Our competitive edge is the menu, the chef, the environment, and the tie-in to what's

trendy Other competitors are the Franchise restaurants like Pizza Hut, Burger King,

McDonalds, and KFC etc« also the restaurants near to Us like Brunch, gingers etc

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All these restaurants are compete to have a lot of customers to be the first in the market

and some use the ads and billboard as a solution, others make an offer and others depend

on the quality and the quantity of the food and we are from these restaurants

Sales Strategy

As the table shows, we intend to deliver sales of about $5K in the first year, and to

double that by the third year of the plan

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Sales Forecast able:
Sales Forecast
Unit Sales 9 c cc
Meals ,8 5, 45,
Drinks cc,4c5 c7,5 ,5
Other 4 5 c,
Total Unit Sales 4,477 5, 68,5
Unit Prices 9 c cc
Meals $c5  $c5  $c5 
Drinks $  $  $ 
Other $c  $c  $c 
Sales
Meals $4, $55, $675,
Drinks $,8 $5, $45,
Other $,4 $5, $c,
Total Sales $67,56 $565, $7,
Direct Unit Costs 9 c cc
Meals $  $  $ 
Drinks $ 5 $ 5 $ 5
Other $c  $c  $c 
Direct Cost of Sales 9 c cc
Meals $45,644 $7, $9,
Drinks $5,78 $8,75 $cc,5
Other $4 $5 $c,
Subtotal Direct Cost of Sales $5c,59 $79,5 $c,5

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Management Review

Sami has great experience managing personnel and we are quite confident of his ability to

find the best staff possible Our chef, Abu Sami, is already on board and has a published

cookbook that will add prestige to the restaurant immediately We will be looking to find

a young, ultra-hip staff to make sure we add the edge that makes Le Chef so trendy

Personnel Plan

As the personnel plan shows, we expect to invest in a good team, fairly compensated We

think the planned staff is in good proportion to the size of the restaurant and projected

revenues

able: Personnel

Personnel Plan

9 c cc

Manager $6, $65, $7,

Hostess $4, $45, $5,

Chef $54, $6, $65,

Cleaning $, $5, $4,

Waiters $7, $c, $c,

Other $4, $5, $55,

Total People 8 c c

Total Payroll $8, $57, $4c,

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Financial Plan

We expect to raise $, of our own capital, and to borrow $c, guaranteed From

the Bank as a c-year loan This provides the bulk of the start-up financing required

Break-even Analysis

Our break-even analysis is based on the average of the first-year numbers for total sales

by meal served, total cost of sales, and all operating expenses These are presented as per-

unit revenue, per-unit cost, and fixed costs We realize that this is not really the same as

fixed cost, but these conservative assumptions make for a better estimate of real risk

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able: Break-even Analysis

Break-even Analysis:

Monthly Units Break-even c4,8

Monthly Revenue Break-even $c46,45

Assumptions:

Average Per-Unit Revenue $c 44

Average Per-Unit Variable Cost $8 4

Estimated Monthly Fixed Cost $9,459

Projected Profit and Loss

As the profit and loss table shows, we expect to become barely profitable in the second

year of business, and to make an acceptable profit in the third year

Profit and Loss able:

Profit and Loss

9 c cc

Sales $67,56 $565, $7,

Direct Cost of Sales $5c,59 $79,5 $c,5

Production Payroll $ $ $

Other $ $ $

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Total Cost of Sales $5c,59 $79,5 $c,5

Gross Margin $c5,969 $485,75 $67,75

Gross Margin % 85 96% 85 97% 85 99%

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Expenses:

Payroll $8, $57, $4c,

Sales and Marketing and Other Expenses $7, $5,8 $7,c

Depreciation $c, $c,5 $c,c

Utilities $c, $c,6 $c,

Payroll Taxes $4, $5,55 $6c,5

Other $ $ $

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Total Operating Expenses $5,5 $448,69 $546,47

Profit Before nterest and Taxes ($7,5) $7,6 $8c,7

nterest Expense $c, $9,5 $8,5

Taxes ncurred $ $6,89 $c8,6

Net Profit ($47,5) $,67 $55,9

Net Profit/Sales -c 9%  66% 7 55%

nclude Negative Taxes FALSE TRUE TRUE

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Cash Flow

The cash flow shows that starting cost and provisions for ongoing expenses are adequate

to meet our needs until the business itself generates its own cash flow sufficient to

support operations

able: Cash Flow

Cash Flow 9 c cc

Cash Received

Cash from Operations:

Cash Sales $67,56 $565, $7,

Cash from Receivables $ $ $

Subtotal Cash from Operations $67,56 $565, $7,

Additional Cash Received

Non Operating (Other) ncome $ $ $

New Current Borrowing $ $ $

New Other Liabilities (interest-free) $ $ $

New Long-term Liabilities $ $ $

Sales of Other Current Assets $ $ $

New nvestment Received $ $ $

Subtotal Cash Received $67,56 $565, $7,

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Expenditures 9 c cc

Expenditures from Operations:

Cash Spending $8,979 $c,7 $,c

Payment of Accounts Payable $95,8c8 $55,84 $645,6

Subtotal Spent on Operations $44,797 $58,57 $665,8c

Additional Cash Spent

Non Operating (Other) Expense $ $ $

Principal Repayment of Current Borrowing $ $ $

Other Liabilities Principal Repayment $ $ $

Long-term Liabilities Principal Repayment $ $c, $c5,

Purchase Other Current Assets $ $ $

Subtotal Cash Spent $44,797 $548,57 $68,8c

Net Cash Flow ($7,7) $c6,64 $49,c69

Cash Balance $5,76 $67,45 $cc6,574

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Balance Sheet

The table shows balance sheet for three years

Balance Sheet able:

Balance Sheet

Assets

Current Assets 9 c cc

Cash $5,76 $67,45 $cc6,574

Other Current Assets $5, $5, $5,

Total Current Assets $c,76 $cc7,45 $c66,574

Long-term Assets

Long-term Assets $ $ $

Accumulated Depreciation $c, $,5 $,c5

Total Long-term Assets ($c,) ($,5) ($,c5)

Total Assets $99,76 $cc5,55 $c6,4

Liabilities and Capital

9 c cc

Accounts Payable $c,94 $c5,c7 $,c94

Current Borrowing $ $ $

Other Current Liabilities $ $ $

Subtotal Current Liabilities $c,94 $c5,c7 $,c94

Long-term Liabilities $c, $9, $75,

Total Liabilities $cc,94 $c5,c7 $98,c94

Paid-in Capital $4, $4, $4,

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Retained Earnings ($,) ($5,5) ($9,86)

Earnings ($47,5) $,67 $55,9

Total Capital ($c,5) $c,c9 $65,8

Total Liabilities and Capital $99,76 $cc5,55 $c6,4

Net Worth ($c,5) $c,c9 $65,8

Business Ratios

Ratio analysis is an excellent method for determining the overall financial condition of
Our Business which is the Restaurant t puts the information from a financial statement
into perspective, helping to spot financial patterns that may threaten the health of our
Company

Ratios are also very useful for making comparisons between our business and other
businesses in our industry For example, comparing ratios can indicate whether a business
is holding too much inventory or collecting receivable too slowly This comparison
provides a window into ways in which your business can improve its operations

This financial ratios tool can be used to calculate cc key financial ratios for our small
business When using the tool, keep a copy of your company's balance sheet nearby so
you have the correct figures to plug in

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able: Ratios
Ratio Analysis
9 c cc ndustry Profile
Sales Growth  % 5 7% 9 % 7 6%
Percent of Total Assets
Accounts Receivable  %  %  % 4 5%
nventory  %  %  %  6%
Other Current Assets 5 c% 4 4%  6% 5 6%
Total Current Assets cc % cc 78% cc 9% 4 7%
Long-term Assets -c % -c 78% -c 9% 56 %
Total Assets c % c % c % c %
Current Liabilities  %  %  %  7%
Long-term Liabilities c 4% 78 % 45 89% 8 5%
Total Liabilities c 4% 78 % 45 89% 6c %
Net Worth - 4% c 98% 54 cc% 8 8%
Percent of Sales
Sales c % c % c % c %
Gross Margin 85 96% 85 97% 85 99% 6 5%
Selling, General & Administrative Expenses 98 9% 8 % 78 45% 9 8%
Advertising Expenses  65% c 77% 6 c6%  %
Profit Before nterest and Taxes -c c% 6 56% cc c9%  7%
Main Ratios
Current 9 79 7 7 7 c8  98
Quick 9 79 7 7 7 c8  65
Total Debt to Total Assets cc 56% 9c c% 6 9% 6c %
Pre-tax Return on Net Worth 45c % 7c 84% cc 6c% c 7%
Pre-tax Return on Assets - 47 64%  89% 44 95% 4 %
Business Vitality Profile 9 c cc ndustry
Sales per Employee $45,945 $56,5 $6,8 $
Survival Rate  %

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Additional Ratios 9 c cc
Net Profit Margin -c 9%  66% 7 55% n a
Return on Equity  %  88% 84 46% n a
Activity Ratios
Accounts Receivable Turnover       na
Collection Days    na
nventory Turnover       na
Accounts Payable Turnover 9 5 4 8 8 c8 na
Payment Days 5 c5 c9
Total Asset Turnover  68 4 9 4 47 na
Debt Ratios
Debt to Net Worth   c 8 c 5c na
Current Liab to Liab  9  c4  4 na
Liquidity Ratios
Net Working Capital $9,469 $c,c89 $c4,8c n a
nterest Coverage - 75  9 9 9 na
Additional Ratios
Assets to Sales  7     na
Current Debt/Total Assets c% c% c4% na
Acid Test 9 79 7 7 7 c8 na
Sales/Net Worth   55 7 cc c9 na
Dividend Payout       na

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