3、场需求犯握比较准确3.有一批稳定的回头客4.形成了一定的规模竞争对手的主要劣势:1.缺乏上进心、固守原始模式2.固定口感的一饮品会让顾客没有新鲜感3.风格较难转变本企业相对于竞争对手的主要优势:1.员工有较强的工作热情2.饮品花样多.口感独特3.能够根据消费者的口味不断调整产品，最终被市场认可本企业相对于竞争对手的主要劣势：1.在影响力上明显会弱于一些老牌店2.欠缺经验3.规模小四、市场营销计划1.产品产品或服务主要特征2.价格产品或服务成本价销售价竞争对手的价格折扣销售赊账销售3.地点(1)选址细节:地址面积(平方米)租金或建筑成本威海巾环翠区2024000元/年(2)
7、计(1)销售数量1501601701801801801901902002002002002200平均单价151515151515151515151515月销售额22502400255027002700270028502850300030003000300033000(2)销售数量1501601701801801801901902002002002002200平均单价151515151515151515151515月销售额22502400255027002700270028502850300030003000300033000(3)一销售数量600600700700750750800800800
8、8009009009100平均单价555555555555月销售额30003000350035003750375040004000400040004500450045500(4)销售数量1501601701801801801901902002002002002200平均单价121212121212121212121212r月销售额18001920204021602160216022802280240024002400240026400-5销售数量平均单价月销售额-6销售数量平均单价r月销售额-7销售数量平均单价月销售额合计销售总量10501080121012401290129013701370
9、140014001500150015700总收入9300972010640110601131011310119801198012400124001290012900137900九、销售和成本计划金额（元）月份页目123456789101112合计销售含流转税销售收入9300972010640110601131011310119801198012400124001290012900137900流转税（增值税）5585836386646796797197197447447747748274销售净收入87429137100021039610631106311126111261116561165612
10、12612126129626本业主工资15001500150015001500150015001500150015001500150018000员工工资11001100110011001100110011001100110011001100110013200工具设备34800000000000000租金20002000200020002000200020002000200020002000200024000公共事业费2002002002002002002002002002002002002400营销费用1001001001001001001001001001001001003600维修费100
11、1001001001001001001001001001001001200折旧费4194194194194194194194194194194194195030保险费3603603603603603603603603603603603604320登记注册费20000000000000200原材料(1)750800850900900900950950100010001000100011000(2)750800850900900900950950100010001000100011000(3)6006007007007507508008008008009009009100(4)7508008509
12、00900900950950100010001000100011000(5)1201281361441441441521521601601601601760总成本4374989079165932393739373958195819739973998399839115810利润（税前）-34449813147517371937193723992399266126613061306122090税费企业所得税0000000000000个人所得税002953473873874804805325326126124665城建税与教育附加费565864666868727274747777827净收入（税后
13、）-3506317177310071190119016081608184218422209220912989十、现金流量计划金额月份（元）项目123456789101112合计现金宛入月初现金01279515982197342382528110323953721442032471915234957894现金销售收入9300972010640110601131011310119801198012400124001290012900137900赊销收入0000000000000贷款0000000000000其他现金流入450000000000000045000可支配现金（A543002251
14、526622307943513539420443754919454432595916524970794182900现金,出业主工资15001500150015001500150015001500150015001500150018000员工工资11001100110011001100110011001100110011001100110013200工具设备34800000000000000租金20002000200020002000200020002000200020002000200024000公共事业费2002002002002002002002002002002002002400营销费用1001001001001001001001001001001001003600维修费1001001001001001001001001001001001001200折旧费4194194194194194194194194194194194195030保险费3603603603603603603603603603603603604320登记注册费20000000000000200原材料(1)757575757575757575757575900(2)252525252525252525252525300(3)121212121212