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Caribean Internet Cafe

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Submitted By gearellano
Words 374
Pages 2
1. 1. ¿Que asuntos administrativos debe considerar David Grant antes de abrir "The Caribean Internet Café"? * * Debe considerar el hecho de que en tres años, la gente tendrá mayor acceso al internet privado, y será menor el mercado para giros como el que el pretende abrir * En base a que puede que el negocio solo sea rentable por 3 años, deberá depreciar todos sus activos fijos en 3 años, para después del 3er año tener menores gastos de operación y poder subsistir ante la probable reducción de clientes. * Debe considerar que parte de sus ganancias iniciales, deberán ser utilizadas para el pago de la deuda a largo plazo en que incurrirá con el préstamo * Debe considerar, que las ganancias que le dará el negocio, en el escenario realista, son cercanas al sueldo que le pretende pagar al gerente * Debe decidir si tiene que aceptar el préstamo, la respuesta es si. Sin el préstamo no va a ser posible lanzar el café ni conseguir comprar los artículos que el requiere * El necesitaría en promedio 12 empleados a la semana para cubrir el horario completo de atención al publico

3. Realizar un análisis CVU (Cost Volume Profit Analysis) ¿Cuanto gasta cada cliente en promedio, cual es el costo por cada cliente?

Break-Even Sales (units) =Fixed Costs / Unit Contribution Margin
Break-Even Sales (customers per year) = Fixed Costs / Customer Contribution Margin Break-Even Sales (customers per year) = 3109133/ 144 = 21,591 On the first year Break-Even Sales (customers per year) = 2969133/ 144 = 20619 After the first year

4. ¿Cual es el margen de contribución por cliente? recuerden que es distinto el primer año y el resto

Contribution Margin (units) = Sales – Variable Costs
Contribution Margin (units) = 248 – 104
Contribution Margin (units) = 144
Es el mismo para todos los años, dado que los costos variables no cambian, los que cambian son los fijos del primer año

5. ¿Cuantas visitas se requieren para llegar al punto de equilibrio en cada año?

Break-Even Sales (units) =Fixed Costs / Unit Contribution Margin
Break-Even Sales (customers per year) = Fixed Costs / Customer Contribution Margin Break-Even Sales (customers per year) = 3109133/ 144 = 21,591 On the first year Break-Even Sales (customers per year) = 2969133/ 144 = 20619 After the first year

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