YS System: Business Plan for Success
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In this business plan we will discuss about ys system and below are the summaries point:-
Business Plan Summary: An overview of the YS System business plan and its key components.
The Business: Details about the business, including registration, premises, organization chart, management, and key personnel.
Products and Services: Information about the products and services offered by YS System, focusing on innovation, insurance, risk management, and operations.
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Running head: BUSINESS PLAN
YS SYSTEM
Name of the Student:
Name of the University:
Author’s Note:
YS Business System
Business Address: Surry Hills NSW, Australia.
ABN: 45652124575
ACN: 61422834300
YS SYSTEM
Name of the Student:
Name of the University:
Author’s Note:
YS Business System
Business Address: Surry Hills NSW, Australia.
ABN: 45652124575
ACN: 61422834300
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1YS SYSTEM
Table of Contents
Business Plan Summary..................................................................................................................2
The Business....................................................................................................................................3
Business Details...........................................................................................................................3
Registration Details.....................................................................................................................3
Business Premises........................................................................................................................4
Organisation Chart.......................................................................................................................4
Management and Ownership.......................................................................................................5
Key Personnel..............................................................................................................................5
Products and Services..................................................................................................................7
Innovation....................................................................................................................................9
Insurance......................................................................................................................................9
Risk Management........................................................................................................................9
Legal Considerations...................................................................................................................9
Operations....................................................................................................................................9
Sustainability Plan.....................................................................................................................11
The Market.....................................................................................................................................11
Market Research........................................................................................................................11
Market Target............................................................................................................................11
Environmental/Industry Analysis..............................................................................................11
Customers..................................................................................................................................11
SWOT Analysis.........................................................................................................................12
Competitors................................................................................................................................12
Advertising and Sales................................................................................................................12
The Future......................................................................................................................................12
Table of Contents
Business Plan Summary..................................................................................................................2
The Business....................................................................................................................................3
Business Details...........................................................................................................................3
Registration Details.....................................................................................................................3
Business Premises........................................................................................................................4
Organisation Chart.......................................................................................................................4
Management and Ownership.......................................................................................................5
Key Personnel..............................................................................................................................5
Products and Services..................................................................................................................7
Innovation....................................................................................................................................9
Insurance......................................................................................................................................9
Risk Management........................................................................................................................9
Legal Considerations...................................................................................................................9
Operations....................................................................................................................................9
Sustainability Plan.....................................................................................................................11
The Market.....................................................................................................................................11
Market Research........................................................................................................................11
Market Target............................................................................................................................11
Environmental/Industry Analysis..............................................................................................11
Customers..................................................................................................................................11
SWOT Analysis.........................................................................................................................12
Competitors................................................................................................................................12
Advertising and Sales................................................................................................................12
The Future......................................................................................................................................12
2YS SYSTEM
Vision Statement........................................................................................................................12
Goals/Objectives........................................................................................................................13
Action Plan................................................................................................................................13
The Finances..................................................................................................................................13
Key Objective and Financial Review........................................................................................13
Finance Required.......................................................................................................................13
Financial Assumptions...............................................................................................................13
Start Up Costs............................................................................................................................14
Balance Sheet Forecast..............................................................................................................15
Cash Flow Forecast....................................................................................................................16
Profit and Loss Forecast............................................................................................................17
Breakeven Analysis...................................................................................................................18
Sales Forecast............................................................................................................................18
Reference.......................................................................................................................................19
Vision Statement........................................................................................................................12
Goals/Objectives........................................................................................................................13
Action Plan................................................................................................................................13
The Finances..................................................................................................................................13
Key Objective and Financial Review........................................................................................13
Finance Required.......................................................................................................................13
Financial Assumptions...............................................................................................................13
Start Up Costs............................................................................................................................14
Balance Sheet Forecast..............................................................................................................15
Cash Flow Forecast....................................................................................................................16
Profit and Loss Forecast............................................................................................................17
Breakeven Analysis...................................................................................................................18
Sales Forecast............................................................................................................................18
Reference.......................................................................................................................................19
3YS SYSTEM
Business Plan Summary
YS Business System
Business Address: Surry Hills NSW, Australia.
Business Structure: Private Limited Company.
ABN: 45652124575
ACN: 61422834300
Business Location: Australia
Date Established 1st January 2019.
Business Owner: Tom Kirkman.
Relevant Owner Experience: 4 Years in Food and Beverage Industry.
Products/Services: Health Drinks and Beverage
The Market
Target Market: Men and Women Aged 25-45
Marketing Strategy: Marketing in Social Networking Websites.
The Future
Vision Statement: Expanding the YS Business System into Fast Food Industry
Goals/Objectives: Capturing Substantial Market Share, Long-Term profitability &
Sustainability.
The Finances
An Initial Investment of $10 million for the business with increasing market penetration showing
the revenue of the company increase by 10% on a yearly basis. The return on capital or the
business is forecasted to be around 8% for the company in the initial year going to around 18%
from the second year itself. The sustainability in the level of profitability and revenue of the
Business Plan Summary
YS Business System
Business Address: Surry Hills NSW, Australia.
Business Structure: Private Limited Company.
ABN: 45652124575
ACN: 61422834300
Business Location: Australia
Date Established 1st January 2019.
Business Owner: Tom Kirkman.
Relevant Owner Experience: 4 Years in Food and Beverage Industry.
Products/Services: Health Drinks and Beverage
The Market
Target Market: Men and Women Aged 25-45
Marketing Strategy: Marketing in Social Networking Websites.
The Future
Vision Statement: Expanding the YS Business System into Fast Food Industry
Goals/Objectives: Capturing Substantial Market Share, Long-Term profitability &
Sustainability.
The Finances
An Initial Investment of $10 million for the business with increasing market penetration showing
the revenue of the company increase by 10% on a yearly basis. The return on capital or the
business is forecasted to be around 8% for the company in the initial year going to around 18%
from the second year itself. The sustainability in the level of profitability and revenue of the
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4YS SYSTEM
company with the wide range of products and services will be helping the company in the long-
term development and sustainable.
The Business
Business Details
YS Company the All in One automated system bringing technology and food and
beverage industry closer in terms of better innovative customer services and support. Providing
classified and differentiated services to the consumers by reducing the labour cost is the key aim
of the YS System. The company focuses on providing better quality and customised products
like health drinks and other beverages as per the taste and preference of the consumer for
servicing them with the minimum human involvement in the overall system (Laudon & Traver,
2016). The target market for the various products and services of the company is aimed to be the
age group of customers between 25-45 who will be actively using the product and including the
same in their daily food diet. The demand for the products and services will be anticipated by the
increase in the market penetration. The company in the initial stage will be offering various
health drinks in the form of milks shakes and smoothies. Various types of tea and coffees in
various flavours and customized products according to taste, preference and nutritional benefit
can be blended by the customer itself and provided on a customized basis. Bringing technology
and innovation together is the key aim and focus of company (Everything You Need to Know
about Starting a Food Business, 2019).
Registration Details
Business Name: YS Business System
Business Address: Surry Hills NSW, Australia.
Business Structure: Private Limited Company.
ABN: 45652124575
ACN: 61422834300
Business Location: Australia
Date Established 1st January 2019.
company with the wide range of products and services will be helping the company in the long-
term development and sustainable.
The Business
Business Details
YS Company the All in One automated system bringing technology and food and
beverage industry closer in terms of better innovative customer services and support. Providing
classified and differentiated services to the consumers by reducing the labour cost is the key aim
of the YS System. The company focuses on providing better quality and customised products
like health drinks and other beverages as per the taste and preference of the consumer for
servicing them with the minimum human involvement in the overall system (Laudon & Traver,
2016). The target market for the various products and services of the company is aimed to be the
age group of customers between 25-45 who will be actively using the product and including the
same in their daily food diet. The demand for the products and services will be anticipated by the
increase in the market penetration. The company in the initial stage will be offering various
health drinks in the form of milks shakes and smoothies. Various types of tea and coffees in
various flavours and customized products according to taste, preference and nutritional benefit
can be blended by the customer itself and provided on a customized basis. Bringing technology
and innovation together is the key aim and focus of company (Everything You Need to Know
about Starting a Food Business, 2019).
Registration Details
Business Name: YS Business System
Business Address: Surry Hills NSW, Australia.
Business Structure: Private Limited Company.
ABN: 45652124575
ACN: 61422834300
Business Location: Australia
Date Established 1st January 2019.
5YS SYSTEM
Business Owner: Tom Kirkman.
Relevant Owner Experience: 4 Years in Food and Beverage Industry.
Products/Services: Health Drinks and Beverage
GST: Not Applicable (GST on food or beverages, 2019).
Domain Names: www.ysservices.com
Licences and Permits: Food and Beverage License from NSW (Food Authority Food Safety
Standards, 2019).
Business Premises
Business Location: The operations of the business will be conducted from the registered office
address and the company will be providing the services in various places in Australia. The Office
Building will be situated in the Surry Hills NSW, Australia. The place will be a two-storeyed
building where the operations of the company will be carried on.
Buy/Lease: The Company will purchase the office building so it can use for the operation work
and various other work in the long-term. Spaces in stores, malls and colleges will be taken on a
rental basis for installing the machines. As short as 100 square feet of area will be taken on a
lease basis so that the operations of the business and rendering of services can be carried.
Organisation Chart
Business Owner: Tom Kirkman.
Relevant Owner Experience: 4 Years in Food and Beverage Industry.
Products/Services: Health Drinks and Beverage
GST: Not Applicable (GST on food or beverages, 2019).
Domain Names: www.ysservices.com
Licences and Permits: Food and Beverage License from NSW (Food Authority Food Safety
Standards, 2019).
Business Premises
Business Location: The operations of the business will be conducted from the registered office
address and the company will be providing the services in various places in Australia. The Office
Building will be situated in the Surry Hills NSW, Australia. The place will be a two-storeyed
building where the operations of the company will be carried on.
Buy/Lease: The Company will purchase the office building so it can use for the operation work
and various other work in the long-term. Spaces in stores, malls and colleges will be taken on a
rental basis for installing the machines. As short as 100 square feet of area will be taken on a
lease basis so that the operations of the business and rendering of services can be carried.
Organisation Chart
6YS SYSTEM
Management and Ownership
Name of Owner: Tom Kirkman
Details of Management and Ownership: The business will be run by the owner of the
company Tom Kirkman who will be taking an active role in the management of the business and
operations of the company. The company will be a Private Limited Company where the owner’s
decision will be taken as the final decision for the various operational and final management
decision about the company.
Experience: 4 Years of Experience in Food and Beverage Industry. Mr Kirkman has handled
operational work in Single O Surry Hills in Australia, Patrice Coffee Brewers and St Ali Coffee
Roasters. Having four years of experience in the food and beverage industry has helped him
gather various market data about the demand and need of the various products and services
according to the taste and preference. The experience gathered by him will be helping the
company in the operational and business services.
Tom Kirkman
(Owner)
Mark Brown
(Marketing and
Sales Manager)
Adam Steve
(Finance
Manager)
Lucy Brown
(Technical
Manager)
Harry David
(Operations
Manager)
Management and Ownership
Name of Owner: Tom Kirkman
Details of Management and Ownership: The business will be run by the owner of the
company Tom Kirkman who will be taking an active role in the management of the business and
operations of the company. The company will be a Private Limited Company where the owner’s
decision will be taken as the final decision for the various operational and final management
decision about the company.
Experience: 4 Years of Experience in Food and Beverage Industry. Mr Kirkman has handled
operational work in Single O Surry Hills in Australia, Patrice Coffee Brewers and St Ali Coffee
Roasters. Having four years of experience in the food and beverage industry has helped him
gather various market data about the demand and need of the various products and services
according to the taste and preference. The experience gathered by him will be helping the
company in the operational and business services.
Tom Kirkman
(Owner)
Mark Brown
(Marketing and
Sales Manager)
Adam Steve
(Finance
Manager)
Lucy Brown
(Technical
Manager)
Harry David
(Operations
Manager)
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7YS SYSTEM
Key Personnel
Current Staff
Job Title Name Expected staff
turnover
Skills or strengths
Marketing/ Sales
Manager]
Mark
Brown
15-18 months MBA in Marketing, Sales, 4 years of
Experience in Handling Marketing,
and Sales work in Starbucks.
Operations
Manager
Harry
David
13-15 months Relevant Qualification and 5 Years of
Experience in Handling various
operational and daily work of
companies.
Technical
Manager
Lucy
Brown
10-15 months Mechanical Engineering and B. Tech
from the University of Melbourne and
2 Years of Work Experience.
Finance Manager Adam
Steve
15-187 months CFA, MBA from University of
Melbourne and 3 Years of Work
Experience.
Required Staff
Job Title Quantity Expected
staff
turnover
Skills necessary Date required
Office
Assistant
Manager
[1] [2-3 years] Qualification in Office
Management and 1 Years of
Experience.
(03/2019)
Office
Receptionist
[1] [1-2 years] Qualification in Operational
work and Minimum 2 Years
of Experience
(04/2019)
Sales
Persons
[3] [2-3 years] Qualification in Sales and
Marketing & Minimum 2
Years of Experience in Sale
[04/2019]
Key Personnel
Current Staff
Job Title Name Expected staff
turnover
Skills or strengths
Marketing/ Sales
Manager]
Mark
Brown
15-18 months MBA in Marketing, Sales, 4 years of
Experience in Handling Marketing,
and Sales work in Starbucks.
Operations
Manager
Harry
David
13-15 months Relevant Qualification and 5 Years of
Experience in Handling various
operational and daily work of
companies.
Technical
Manager
Lucy
Brown
10-15 months Mechanical Engineering and B. Tech
from the University of Melbourne and
2 Years of Work Experience.
Finance Manager Adam
Steve
15-187 months CFA, MBA from University of
Melbourne and 3 Years of Work
Experience.
Required Staff
Job Title Quantity Expected
staff
turnover
Skills necessary Date required
Office
Assistant
Manager
[1] [2-3 years] Qualification in Office
Management and 1 Years of
Experience.
(03/2019)
Office
Receptionist
[1] [1-2 years] Qualification in Operational
work and Minimum 2 Years
of Experience
(04/2019)
Sales
Persons
[3] [2-3 years] Qualification in Sales and
Marketing & Minimum 2
Years of Experience in Sale
[04/2019]
8YS SYSTEM
Recruitment Options: Advertising in Local Papers, Online Advertising of the various available
vacancy for the operations of the company is the key highlighted recruitment option.
Training Programs: Training and development of the current and present staff group with the
various operational work of the company is the key aim for better and sustainable operations of
the company. Continuous research about the market and improvement of the various operational
work for the company in terms of learnings and applying the same will mark the operational
efficiency in company.
Skill Retention Strategies: Skill retention strategies such as checking the work environment and
getting regular feedback from the employees of the company in contrast to the various
operational work of the company will be the key strategy used by the company. Incentive, work
and experienced based bonus will be the key highlights of the skill retention strategy.
Products and Services
Product/Service Description Price
Hot Coffee/Espresso
and Cappuccino
Hot Coffee with Pure Chocolate base having
low content of sugar and cholesterol level.
Customer would be able to customize the
content of chocolate, coffee and sugar as per
the LED Display Board indicating the
contrasting nutritional benefit from the same.
$3.60
Ice Tea, Lemon Tea
and Green Tea
Various flavours of tea along with the content
level and nutritional benefit can be selected.
$2.50
Smoothies Banana Smoothie, Peanut Butter Milk
Smoothie, Butternut Squash Smoothie, Green
Smoothie made from Raw Vegetables like
kale, spinach, Swiss chard, parsley and
broccoli (with the content of vegetable to be
around 40-50%).
$5.50
Recruitment Options: Advertising in Local Papers, Online Advertising of the various available
vacancy for the operations of the company is the key highlighted recruitment option.
Training Programs: Training and development of the current and present staff group with the
various operational work of the company is the key aim for better and sustainable operations of
the company. Continuous research about the market and improvement of the various operational
work for the company in terms of learnings and applying the same will mark the operational
efficiency in company.
Skill Retention Strategies: Skill retention strategies such as checking the work environment and
getting regular feedback from the employees of the company in contrast to the various
operational work of the company will be the key strategy used by the company. Incentive, work
and experienced based bonus will be the key highlights of the skill retention strategy.
Products and Services
Product/Service Description Price
Hot Coffee/Espresso
and Cappuccino
Hot Coffee with Pure Chocolate base having
low content of sugar and cholesterol level.
Customer would be able to customize the
content of chocolate, coffee and sugar as per
the LED Display Board indicating the
contrasting nutritional benefit from the same.
$3.60
Ice Tea, Lemon Tea
and Green Tea
Various flavours of tea along with the content
level and nutritional benefit can be selected.
$2.50
Smoothies Banana Smoothie, Peanut Butter Milk
Smoothie, Butternut Squash Smoothie, Green
Smoothie made from Raw Vegetables like
kale, spinach, Swiss chard, parsley and
broccoli (with the content of vegetable to be
around 40-50%).
$5.50
9YS SYSTEM
Product/Service Description Price
Milk Shakes Strawberry Milk Shake, Vanilla Milk Shake,
Banana Milk Shakes and Almond Butter
Milkshake
$4.50
Market Position: The products and the services of the company will be in the form of fast food
healthy drinks and beverages that will be served to the consumers targeting office goers and
college students. The products will be priced at the competitive level allowing the customers to
avail better food at better prices.
Unique Selling Position: Selling customized and healthy products in Australia and in
accordance with the taste and preference of the people will be the key advantage of the company.
Anticipated Demand: The demand for the beverages and coffees has been at a significant rate
where three out of four people in Australia drinks coffee and other kind of beverage. Around
75% of the population demand for various types of coffee and be beverages (Cafes and Coffee
Shops – Australia Industry Report | IBISWorld, 2019). The increase in the market penetration by
about 10% for the various products and services is the anticipated demand for various products
of companies.
Pricing Strategy: Pricing of the various products and services like various beverages has been
kept in contrast to the industry competitive prices so that the company is able to garner a wide
market share and customer base for the company. On an average, the cost paid by the Australian
for a coffee was around $5.42.
Product/Service Description Price
Milk Shakes Strawberry Milk Shake, Vanilla Milk Shake,
Banana Milk Shakes and Almond Butter
Milkshake
$4.50
Market Position: The products and the services of the company will be in the form of fast food
healthy drinks and beverages that will be served to the consumers targeting office goers and
college students. The products will be priced at the competitive level allowing the customers to
avail better food at better prices.
Unique Selling Position: Selling customized and healthy products in Australia and in
accordance with the taste and preference of the people will be the key advantage of the company.
Anticipated Demand: The demand for the beverages and coffees has been at a significant rate
where three out of four people in Australia drinks coffee and other kind of beverage. Around
75% of the population demand for various types of coffee and be beverages (Cafes and Coffee
Shops – Australia Industry Report | IBISWorld, 2019). The increase in the market penetration by
about 10% for the various products and services is the anticipated demand for various products
of companies.
Pricing Strategy: Pricing of the various products and services like various beverages has been
kept in contrast to the industry competitive prices so that the company is able to garner a wide
market share and customer base for the company. On an average, the cost paid by the Australian
for a coffee was around $5.42.
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10YS SYSTEM
Figure 1: Price Paid by American for Beverages
(Source: Average price for coffee beverage by type 2017 | Statistic)
Value to Customer: The customer as a daily usage product that is a part of their daily food diet.
Growth Potential: The rising demand for the food and beverage industry in Australia and the
corresponding increase in the market penetration of the various products and services of the
company will be helping the company in gathering substantial market share and revenue growth
of the company.
Innovation
Research and Development: Primary and secondary research about the various types of food
and beverage industry in Australia will be the key strategy of the company in researching about
the taste and preference so the customers. Incorporation of the changing demand and preference
of the customers along with technological advancement and efficiency will act as operational
efficiency for the company.
Figure 1: Price Paid by American for Beverages
(Source: Average price for coffee beverage by type 2017 | Statistic)
Value to Customer: The customer as a daily usage product that is a part of their daily food diet.
Growth Potential: The rising demand for the food and beverage industry in Australia and the
corresponding increase in the market penetration of the various products and services of the
company will be helping the company in gathering substantial market share and revenue growth
of the company.
Innovation
Research and Development: Primary and secondary research about the various types of food
and beverage industry in Australia will be the key strategy of the company in researching about
the taste and preference so the customers. Incorporation of the changing demand and preference
of the customers along with technological advancement and efficiency will act as operational
efficiency for the company.
11YS SYSTEM
Insurance
Business Assets: Insurance of Asset from the Asset Insure Company, which provides various
asset insurance services in Australia, will insure the key assets of the company like Office
Buildings, Equipment’s and Machineries (Specialist Insurance Australia - Crop, Surety, Motor,
building and more, 2019).
Risk Management
Risk Likelihood Impact Strategy
Fire and Theft Risk Likely High Insurance from Asset Insure
Company.
Operational and Business
Risk
Likely Medium Various Management,
operational and Sales
Strategy.
Legal Considerations
Food Safety Law and Regulations, Business Licensing and Food Safety Laws are some of the
key legal considerations that will be required by the YS Business (Thinking of Opening a Coffee
Shop? – LegalVision, 2019).
Operations
Production Process: The process will be technologically based where the machine will be
providing customized products.
Suppliers: Getting raw materials from the direct farms and manufacturing units for the
operations of the work will be done. The online website company “The Source Bulk Foods” will
be the key supplier of the company (Coffee & Tea | Australia | The Source Bulk Foods, 2019).
Key Assets: Office Building, Plant & Machinery and Refrigerators & Utensils.
Equipment Purchase date Purchase
price
Running
cost
Office Building 20/01/2019 $4,500,000 $450,000
Yearly
Equipment’s 20/01/2019 $3,000,000 $900,000
Yearly
Refrigerators and Utensils 20/01/2019 $2,250,000 $450,000
Yearly
Insurance
Business Assets: Insurance of Asset from the Asset Insure Company, which provides various
asset insurance services in Australia, will insure the key assets of the company like Office
Buildings, Equipment’s and Machineries (Specialist Insurance Australia - Crop, Surety, Motor,
building and more, 2019).
Risk Management
Risk Likelihood Impact Strategy
Fire and Theft Risk Likely High Insurance from Asset Insure
Company.
Operational and Business
Risk
Likely Medium Various Management,
operational and Sales
Strategy.
Legal Considerations
Food Safety Law and Regulations, Business Licensing and Food Safety Laws are some of the
key legal considerations that will be required by the YS Business (Thinking of Opening a Coffee
Shop? – LegalVision, 2019).
Operations
Production Process: The process will be technologically based where the machine will be
providing customized products.
Suppliers: Getting raw materials from the direct farms and manufacturing units for the
operations of the work will be done. The online website company “The Source Bulk Foods” will
be the key supplier of the company (Coffee & Tea | Australia | The Source Bulk Foods, 2019).
Key Assets: Office Building, Plant & Machinery and Refrigerators & Utensils.
Equipment Purchase date Purchase
price
Running
cost
Office Building 20/01/2019 $4,500,000 $450,000
Yearly
Equipment’s 20/01/2019 $3,000,000 $900,000
Yearly
Refrigerators and Utensils 20/01/2019 $2,250,000 $450,000
Yearly
12YS SYSTEM
Inventory
Inventory item Unit price Quantity in
stock
Total cost
Tea Bags $450 kg 100 kg $45,000
Coffee Powder $900 kg 50 kg $45,000
Peanut Powder $500 kg 10 kg $5,000
Chocolate and Caramel Powder $600 kg 10kg $6,000
Technology: Collaboration with Nuova-Simonelli and ETNA Coffee Technologies for the
machine that will be developed by the company (The espresso machine technology, 2019). The
technical and engineering team will also be helping in maintaining the software and
technological support (Coffee technology ETNA Coffee Machines, 2019).
Trading Hours: The YS Business will be operating on a 24*7 basis.
Payment Types Accepted: Cash, Cards and Digital Wallets.
Credit Policy: Not Applicable for customers because of the size and nature of purchase.
Sustainability Plan
Environmental: The Company will be using eco-friendly products and will be taking necessary
steps for the protection of environment.
Action Plan:
Sustainability milestone Target Target date
[Reduce water consumption] [60% reduction] 01/2022
[Reduce Health Problems] [60% reduction] 01/2021
Inventory
Inventory item Unit price Quantity in
stock
Total cost
Tea Bags $450 kg 100 kg $45,000
Coffee Powder $900 kg 50 kg $45,000
Peanut Powder $500 kg 10 kg $5,000
Chocolate and Caramel Powder $600 kg 10kg $6,000
Technology: Collaboration with Nuova-Simonelli and ETNA Coffee Technologies for the
machine that will be developed by the company (The espresso machine technology, 2019). The
technical and engineering team will also be helping in maintaining the software and
technological support (Coffee technology ETNA Coffee Machines, 2019).
Trading Hours: The YS Business will be operating on a 24*7 basis.
Payment Types Accepted: Cash, Cards and Digital Wallets.
Credit Policy: Not Applicable for customers because of the size and nature of purchase.
Sustainability Plan
Environmental: The Company will be using eco-friendly products and will be taking necessary
steps for the protection of environment.
Action Plan:
Sustainability milestone Target Target date
[Reduce water consumption] [60% reduction] 01/2022
[Reduce Health Problems] [60% reduction] 01/2021
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13YS SYSTEM
The Market
Market Research
Secondary research and various statistical data were collected from the Australia Industry
Report 2018. The demand for the various types of beverages and coffee drinks in the Australian
Market was evaluated (Australia Industry Report | IBISWorld, 2019).
Market Target
The sales target for the product will be $6.6 million for the company, which is expected
to grow by around 10% per year for the company. The company will be having a monthly sales
plan where the various products and services of the company will be planned.
Environmental/Industry Analysis
The food and beverage industry in Australia has been growing consistently with every three out
of four people having one or the other kind of beverage in Australia.
Customers
Customer Demographics/Target Market: Men and Women Aged 25-45
Key Customers: The key customers would be office goers, school and college students who will
be the key customer base of the company. Healthy Drinks, Beverage and providing better quality
food and drinks at better prices will be the key advantage of the company.
Customer Management: Better Quality beverages and much more customised products
according to the taste and preference of the customer will be the key advantage of the company.
SWOT Analysis
Strengths Weaknesses
Healthy Products and Services
Competitive Priced Products
High initial Capital Investment
Power Failure
Opportunities Threats
Expanding into Fast Food Industry
Low Operational cost
Intense Competitive Rivalry
Food and Beverage Regulations
The Market
Market Research
Secondary research and various statistical data were collected from the Australia Industry
Report 2018. The demand for the various types of beverages and coffee drinks in the Australian
Market was evaluated (Australia Industry Report | IBISWorld, 2019).
Market Target
The sales target for the product will be $6.6 million for the company, which is expected
to grow by around 10% per year for the company. The company will be having a monthly sales
plan where the various products and services of the company will be planned.
Environmental/Industry Analysis
The food and beverage industry in Australia has been growing consistently with every three out
of four people having one or the other kind of beverage in Australia.
Customers
Customer Demographics/Target Market: Men and Women Aged 25-45
Key Customers: The key customers would be office goers, school and college students who will
be the key customer base of the company. Healthy Drinks, Beverage and providing better quality
food and drinks at better prices will be the key advantage of the company.
Customer Management: Better Quality beverages and much more customised products
according to the taste and preference of the customer will be the key advantage of the company.
SWOT Analysis
Strengths Weaknesses
Healthy Products and Services
Competitive Priced Products
High initial Capital Investment
Power Failure
Opportunities Threats
Expanding into Fast Food Industry
Low Operational cost
Intense Competitive Rivalry
Food and Beverage Regulations
14YS SYSTEM
Competitors
Ausbox Vending Machine, Coffee Shrine Machine and Benleigh Vending Machines are
some of the key competitors operating in the Australia. ST Ali, South Melbourne and Seven
Seeds are also some of the key competitors having a substantial market share in Australia
(Melbourne’s 10 best coffee shops -Tourism Australia, 2019).
Advertising and Sales
Planned promotion
/advertising type
Expected business improvement Cost
($)
Target
date
Social Media and
Advertisement in
Newspapers
Customers will be able to know more
about the specialised products
available in the market
$500 12/2019
Advertisement in Stores
and Malls
Stores and Malls are a bit crowded
which will gather customers attention
towards company products and service
$1600 05/2019
The Future
Vision Statement
The vision of the company is aimed at providing healthy drinks and various types of
competitive priced beverages to the consumers. Customized drinks according to the nutritional
and health benefits of the consumers will be the key motto of the company.
Mission Statement
The mission of the company is to achieve a revenue of at least 5 million by the end of
three year and a return on capital employed greater than 10% for the business.
Goals/Objectives
The short-term goal of the company will be increasing the market share and the revenue
of the company in the form of increasing market penetration of the various products and services
of the company. The long-term goal of the company will be sustainable growth of the company
in the form of products and services of the company.
Competitors
Ausbox Vending Machine, Coffee Shrine Machine and Benleigh Vending Machines are
some of the key competitors operating in the Australia. ST Ali, South Melbourne and Seven
Seeds are also some of the key competitors having a substantial market share in Australia
(Melbourne’s 10 best coffee shops -Tourism Australia, 2019).
Advertising and Sales
Planned promotion
/advertising type
Expected business improvement Cost
($)
Target
date
Social Media and
Advertisement in
Newspapers
Customers will be able to know more
about the specialised products
available in the market
$500 12/2019
Advertisement in Stores
and Malls
Stores and Malls are a bit crowded
which will gather customers attention
towards company products and service
$1600 05/2019
The Future
Vision Statement
The vision of the company is aimed at providing healthy drinks and various types of
competitive priced beverages to the consumers. Customized drinks according to the nutritional
and health benefits of the consumers will be the key motto of the company.
Mission Statement
The mission of the company is to achieve a revenue of at least 5 million by the end of
three year and a return on capital employed greater than 10% for the business.
Goals/Objectives
The short-term goal of the company will be increasing the market share and the revenue
of the company in the form of increasing market penetration of the various products and services
of the company. The long-term goal of the company will be sustainable growth of the company
in the form of products and services of the company.
15YS SYSTEM
Action Plan
Milestone Date of
expected
completion
Person
responsible
Increasing Market Penetration of Products By 2020 Year Management of
Company.
Sustainable & Long-Term Development of
Company
By 2022 Year Management of
Company.
The Finances
Key Objective and Financial Review
Achieving a minimum of 5 million of sales by the end of third year for the company and
a return on capital employed greater than 10% for the company is the key financial objective of
the company (Ward, 2016).
Finance Required
The initial starting capital required for starting the business of the company would be
around 9.5 million for the company, which would be required for various operational and
investing sources for the company (Burns & Dewhurst, 2016).
Financial Assumptions
Growth Rate in Revenue of the company was taken to be around 10% for the company
and the expenses was taken to be around at 10% for the financial forecasting of the company
(Laudon & Traver, 2016).
Action Plan
Milestone Date of
expected
completion
Person
responsible
Increasing Market Penetration of Products By 2020 Year Management of
Company.
Sustainable & Long-Term Development of
Company
By 2022 Year Management of
Company.
The Finances
Key Objective and Financial Review
Achieving a minimum of 5 million of sales by the end of third year for the company and
a return on capital employed greater than 10% for the company is the key financial objective of
the company (Ward, 2016).
Finance Required
The initial starting capital required for starting the business of the company would be
around 9.5 million for the company, which would be required for various operational and
investing sources for the company (Burns & Dewhurst, 2016).
Financial Assumptions
Growth Rate in Revenue of the company was taken to be around 10% for the company
and the expenses was taken to be around at 10% for the financial forecasting of the company
(Laudon & Traver, 2016).
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16YS SYSTEM
Start Up Costs
Start-up Expenses
Fixed Costs Particulars Amount ($)
Premises (RENT & RATES) $2,100
Salaries $2,000
Interest on loan 8% $4,000
Accountant Fees $550
Payroll Tax $300
Retainer contracts $1,200
Sales and Marketing $2,100
Postage & Telephone $150
Brouchers $200
Logo Designs $250
Market survey $450
Preliminary expenses $400
Lease payments $800
Total Fixed Costs $14,500
Average Monthly Costs
Rent $175
Lease payments $67
Interest on loan 3% $333
Postage & Telephone $13
Repairs and Maintainance $17
Salaries / Wages $167
Total Average Monthly Costs $771
x Number of Months: 12
Total Monthly Costs $9,250
Total Startup Expenses $23,750
Start-up Assets
Owner Funding
Owners Fund $90,000
Total Owner Funding $90,000
Loans
Bank Loan $40,000
Other
Total Loans $40,000
Total Start up Funds $130,000
Assets
Equipments $30,000
Land and Office Building $45,000
Refrigerators and Utensils $22,500
Total Fixed Assets $97,500
Total Start-up Assets $227,500
Start-up Requirements
Start Up Costs
Start-up Expenses
Fixed Costs Particulars Amount ($)
Premises (RENT & RATES) $2,100
Salaries $2,000
Interest on loan 8% $4,000
Accountant Fees $550
Payroll Tax $300
Retainer contracts $1,200
Sales and Marketing $2,100
Postage & Telephone $150
Brouchers $200
Logo Designs $250
Market survey $450
Preliminary expenses $400
Lease payments $800
Total Fixed Costs $14,500
Average Monthly Costs
Rent $175
Lease payments $67
Interest on loan 3% $333
Postage & Telephone $13
Repairs and Maintainance $17
Salaries / Wages $167
Total Average Monthly Costs $771
x Number of Months: 12
Total Monthly Costs $9,250
Total Startup Expenses $23,750
Start-up Assets
Owner Funding
Owners Fund $90,000
Total Owner Funding $90,000
Loans
Bank Loan $40,000
Other
Total Loans $40,000
Total Start up Funds $130,000
Assets
Equipments $30,000
Land and Office Building $45,000
Refrigerators and Utensils $22,500
Total Fixed Assets $97,500
Total Start-up Assets $227,500
Start-up Requirements
17YS SYSTEM
Balance Sheet Forecast
Assets FY-1 FY-2 FY-3 FY-4 FY-5
Current Assets
Cash $125,450 $127,322 $132,276 $132,815 $137,290
Accounts receivable $66,000 $72,600 $79,860 $87,846 $96,631
Total current assets $191,450 $199,922 $212,136 $220,661 $233,921
Fixed (Long-Term) Assets
Vehichels $45,000 $24,000 $21,000 $18,000 $15,000
Furniture $30,000 $28,800 $23,040 $18,432 $14,746
Equipment $22,500 $14,400 $11,520 $9,216 $7,373
(Less accumulated depreciation) $16,500 $13,800 $11,640 $9,912 $8,530
Total fixed assets $81,000 $53,400 $43,920 $35,736 $28,589
Total Assets $272,450 $253,322 $256,056 $256,397 $262,509
Liabilities and Owner's Equity
Current Liabilities
Accounts payable $35,000 $25,000 $27,000 $25,000 $27,000
Accrued Rent $2,100 $2,205 $2,315 $2,431 $2,553
Bank Charges Payable $3,000 $3,000 $3,000 $3,000 $3,000
Short-term loans $10,000 $10,000 $10,000 $10,000 $10,000
Income taxes payable $5,895 $6,887 $7,722 $8,647 $9,672
Accrued salaries and wages $2,000 $2,100 $2,205 $2,315 $2,431
General Expenses $250 $263 $276 $289 $304
Lease Payment $800 $840 $882 $926 $972
Current portion of long-term debt $50,000 $45,000 $40,000 $35,000 $30,000
Total current liabilities $109,045 $95,295 $93,400 $87,609 $85,932
Long-Term Liabilities
Long-term debt $40,000 $40,000 $30,000 $20,000 $10,000
Less: Loan Repayment $10,000 $10,000 $10,000 $10,000
Total long-term liabilities $40,000 $30,000 $20,000 $10,000 $0
Owner's Equity
Owner's investment $90,000 $99,000 $108,900 $119,790 $131,769
Net Profits $13,755 $16,070 $18,017 $20,176 $22,568
Reserve and Surplus $19,650 $22,958 $25,739 $28,823 $32,240
Total owner's equity $123,405 $138,028 $152,656 $168,789 $186,578
Total Liabilities and Owner's Equity $272,450 $263,323 $266,056 $266,397 $272,510
Balance Sheet (Figures (in 00" Mn))
Balance Sheet Forecast
Assets FY-1 FY-2 FY-3 FY-4 FY-5
Current Assets
Cash $125,450 $127,322 $132,276 $132,815 $137,290
Accounts receivable $66,000 $72,600 $79,860 $87,846 $96,631
Total current assets $191,450 $199,922 $212,136 $220,661 $233,921
Fixed (Long-Term) Assets
Vehichels $45,000 $24,000 $21,000 $18,000 $15,000
Furniture $30,000 $28,800 $23,040 $18,432 $14,746
Equipment $22,500 $14,400 $11,520 $9,216 $7,373
(Less accumulated depreciation) $16,500 $13,800 $11,640 $9,912 $8,530
Total fixed assets $81,000 $53,400 $43,920 $35,736 $28,589
Total Assets $272,450 $253,322 $256,056 $256,397 $262,509
Liabilities and Owner's Equity
Current Liabilities
Accounts payable $35,000 $25,000 $27,000 $25,000 $27,000
Accrued Rent $2,100 $2,205 $2,315 $2,431 $2,553
Bank Charges Payable $3,000 $3,000 $3,000 $3,000 $3,000
Short-term loans $10,000 $10,000 $10,000 $10,000 $10,000
Income taxes payable $5,895 $6,887 $7,722 $8,647 $9,672
Accrued salaries and wages $2,000 $2,100 $2,205 $2,315 $2,431
General Expenses $250 $263 $276 $289 $304
Lease Payment $800 $840 $882 $926 $972
Current portion of long-term debt $50,000 $45,000 $40,000 $35,000 $30,000
Total current liabilities $109,045 $95,295 $93,400 $87,609 $85,932
Long-Term Liabilities
Long-term debt $40,000 $40,000 $30,000 $20,000 $10,000
Less: Loan Repayment $10,000 $10,000 $10,000 $10,000
Total long-term liabilities $40,000 $30,000 $20,000 $10,000 $0
Owner's Equity
Owner's investment $90,000 $99,000 $108,900 $119,790 $131,769
Net Profits $13,755 $16,070 $18,017 $20,176 $22,568
Reserve and Surplus $19,650 $22,958 $25,739 $28,823 $32,240
Total owner's equity $123,405 $138,028 $152,656 $168,789 $186,578
Total Liabilities and Owner's Equity $272,450 $263,323 $266,056 $266,397 $272,510
Balance Sheet (Figures (in 00" Mn))
18YS SYSTEM
Cash Flow Forecast
Year 1 2 3 4 5
CASH INFLOWS
Cash from Sales 66,000 72,600 79,860 87,846 96,631
Directors loans 40,000 40,000 40,000 40,000 40,000
Capital Employed 90,000 99,000 108,900 119,790 131,769
Other cash inflows
TOTAL CASH INFLOW 196,000 211,600 228,760 247,636 268,400
CASH OUTFLOWS
Payments for materials 36,300 39,930 43,923 48,315 53,147
operating expenses ( )
Premises (rent, rates) 2,100 2,205 2,315 2,431 2,553
Salaries 2,000 2,100 2,205 2,315 2,431
General expenses 250 263 276 289 304
Interest and bank charges payable 4,000 4,000 4,000 4,000 4,000
Lease payments 800 840 882 926 5000
Corporation Tax 5,895 6,887 7,722 8,647 9,672
Market survey costs 450 473 496 521 547
Other preliminary expenses 400 420 441 463 486
capital expenditure
Plant and other capital expenditure 22,500 25,000 27,500 35,000 45,000
financing repayments
Loan repayments 10,000 10,000 10,000 10,000
TOTAL CASH OUTFLOWS 74,695 92,117 99,760 112,908 133,140
Cash flow summary
NET CASHFLOW FOR PERIOD 121,305 119,483 129,000 134,728 135,260
OPENING CASH BALANCE 165,000 286,305 405,788 534,788 669,516
CLOSING CASH BALANCE 286,305 405,788 534,788 669,516 804,776
(2) CASHFLOW FORECAST (Figures (in 00" Mn))
Cash Flow Forecast
Year 1 2 3 4 5
CASH INFLOWS
Cash from Sales 66,000 72,600 79,860 87,846 96,631
Directors loans 40,000 40,000 40,000 40,000 40,000
Capital Employed 90,000 99,000 108,900 119,790 131,769
Other cash inflows
TOTAL CASH INFLOW 196,000 211,600 228,760 247,636 268,400
CASH OUTFLOWS
Payments for materials 36,300 39,930 43,923 48,315 53,147
operating expenses ( )
Premises (rent, rates) 2,100 2,205 2,315 2,431 2,553
Salaries 2,000 2,100 2,205 2,315 2,431
General expenses 250 263 276 289 304
Interest and bank charges payable 4,000 4,000 4,000 4,000 4,000
Lease payments 800 840 882 926 5000
Corporation Tax 5,895 6,887 7,722 8,647 9,672
Market survey costs 450 473 496 521 547
Other preliminary expenses 400 420 441 463 486
capital expenditure
Plant and other capital expenditure 22,500 25,000 27,500 35,000 45,000
financing repayments
Loan repayments 10,000 10,000 10,000 10,000
TOTAL CASH OUTFLOWS 74,695 92,117 99,760 112,908 133,140
Cash flow summary
NET CASHFLOW FOR PERIOD 121,305 119,483 129,000 134,728 135,260
OPENING CASH BALANCE 165,000 286,305 405,788 534,788 669,516
CLOSING CASH BALANCE 286,305 405,788 534,788 669,516 804,776
(2) CASHFLOW FORECAST (Figures (in 00" Mn))
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19YS SYSTEM
Profit and Loss Forecast
Year 1 2 3 4 5
Revenue 66,000 72,600 79,860 87,846 96,631
Cost of sales 36,300 39,930 43,923 48,315 53,147
Gross profit 29,700 32,670 35,937 39,531 43,484
Gross Margin 52,245 56,530 61,843 67,670 74,062
Expenses/overheads
Premises (rent, rates) 2,100 2,205 2,315 2,431 2,553
Wages and salaries 2,000 2,100 2,205 2,315 2,431
General expenses 250 263 276 289 304
Accountant Fees 550 578 606 637 669
Payroll Tax 300 315 331 347 365
Utilities 1,200 1,260 1,323 1,389 1,459
Sales and Marketing 2,100 2,205 2,315 2,431 2,553
Postage & Telephone 150 158 165 174 182
Repairs and Maintainance 200 210 221 232 243
Preliminary expenses 400 420 441 463 486
Lease Payments 800 840 882 926 972
Total expenses/overheads 10,050 9,713 10,198 10,708 11,243
Profit before tax 19,650 22,958 25,739 28,823 32,240
Tax @ 30% 5,895 6,887 7,722 8,647 9,672
Before tax net margin 30% 32% 32% 33% 33%
Profit after tax 13,755 16,070 18,017 20,176 22,568
Transfer to reserves 19,650 22,958 25,739 28,823 32,240
Return on Invested Capital 8% 18% 18% 19% 19%
(4) PROFIT AND LOSS FORECAST (Figures (in 00" Mn))
Profit and Loss Forecast
Year 1 2 3 4 5
Revenue 66,000 72,600 79,860 87,846 96,631
Cost of sales 36,300 39,930 43,923 48,315 53,147
Gross profit 29,700 32,670 35,937 39,531 43,484
Gross Margin 52,245 56,530 61,843 67,670 74,062
Expenses/overheads
Premises (rent, rates) 2,100 2,205 2,315 2,431 2,553
Wages and salaries 2,000 2,100 2,205 2,315 2,431
General expenses 250 263 276 289 304
Accountant Fees 550 578 606 637 669
Payroll Tax 300 315 331 347 365
Utilities 1,200 1,260 1,323 1,389 1,459
Sales and Marketing 2,100 2,205 2,315 2,431 2,553
Postage & Telephone 150 158 165 174 182
Repairs and Maintainance 200 210 221 232 243
Preliminary expenses 400 420 441 463 486
Lease Payments 800 840 882 926 972
Total expenses/overheads 10,050 9,713 10,198 10,708 11,243
Profit before tax 19,650 22,958 25,739 28,823 32,240
Tax @ 30% 5,895 6,887 7,722 8,647 9,672
Before tax net margin 30% 32% 32% 33% 33%
Profit after tax 13,755 16,070 18,017 20,176 22,568
Transfer to reserves 19,650 22,958 25,739 28,823 32,240
Return on Invested Capital 8% 18% 18% 19% 19%
(4) PROFIT AND LOSS FORECAST (Figures (in 00" Mn))
20YS SYSTEM
Breakeven Analysis
Sales Forecast
Particulars Year 1 Year 2 Year 3 Year 4 Year 5
Total Sales 66,000$ 72,600$ 79,860$ 87,846$ 96,631$
Caramel/Choclate Coffee 52,800$ 58,080$ 63,888$ 70,277$ 77,304$
Ginger Tea/Lemon Tea 5,280$ 7,260$ 7,986$ 8,785$ 9,663$
Milk Shake and Smoothie 7,920$ 7,260$ 7,986$ 8,785$ 9,663$
Direct cost of sales 36,300$ 39,930$ 43,923$ 48,315$ 53,147$
Caramel/Choclate Coffee 29,040$ 31,944$ 35,138$ 38,652$ 42,517$
Ginger Tea/Lemon Tea 4,356$ 4,792$ 5,271$ 5,798$ 6,378$
Milk Shake and Smoothie 2,904$ 3,194$ 3,514$ 3,865$ 4,252$
Subtotal of Direct cost
of sales 36,300$ 39,930$ 43,923$ 48,315$ 53,147$
Breakeven Analysis
Breakeven Sales Value = average fixed cost/% contribution
Average fixed cost 10382.418
Contribution % 50%
Revenue Contribution Fixed Cost Profit
66000 33000 10382.418 22617.58
72600 36300 10382.418 25917.58
25956.04453 12978.022 10382.418 2595.604
31147.25344 15573.627 10382.418 5191.209
Breakeven Analysis
Sales Forecast
Particulars Year 1 Year 2 Year 3 Year 4 Year 5
Total Sales 66,000$ 72,600$ 79,860$ 87,846$ 96,631$
Caramel/Choclate Coffee 52,800$ 58,080$ 63,888$ 70,277$ 77,304$
Ginger Tea/Lemon Tea 5,280$ 7,260$ 7,986$ 8,785$ 9,663$
Milk Shake and Smoothie 7,920$ 7,260$ 7,986$ 8,785$ 9,663$
Direct cost of sales 36,300$ 39,930$ 43,923$ 48,315$ 53,147$
Caramel/Choclate Coffee 29,040$ 31,944$ 35,138$ 38,652$ 42,517$
Ginger Tea/Lemon Tea 4,356$ 4,792$ 5,271$ 5,798$ 6,378$
Milk Shake and Smoothie 2,904$ 3,194$ 3,514$ 3,865$ 4,252$
Subtotal of Direct cost
of sales 36,300$ 39,930$ 43,923$ 48,315$ 53,147$
Breakeven Analysis
Breakeven Sales Value = average fixed cost/% contribution
Average fixed cost 10382.418
Contribution % 50%
Revenue Contribution Fixed Cost Profit
66000 33000 10382.418 22617.58
72600 36300 10382.418 25917.58
25956.04453 12978.022 10382.418 2595.604
31147.25344 15573.627 10382.418 5191.209
21YS SYSTEM
Reference
Australian attitudes towards coffee - McCrindle. (2019). Retrieved from
https://mccrindle.com.au/insights/blogarchive/australian-attitudes-towards-coffee/
Average price of coffee beverage cups sold at coffee bars and cafés in Australia in 2017, t.
(2019). Australia - Average price for coffee beverage by type 2017 | Statistic. Retrieved from
https://www.statista.com/statistics/865324/australia-average-price-for-coffee-beverage-by-type/
Burns, P., & Dewhurst, J. (Eds.). (2016). Small business and entrepreneurship. Macmillan
International Higher Education.
Cafes and Coffee Shops – Australia Industry Report | IBISWorld. (2019). Retrieved from
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services/cafes-coffee-shops.html
Coffee & Tea | Australia | The Source Bulk Foods. (2019). Retrieved from
https://thesourcebulkfoods.com.au/product-category/coffee-tea/
Coffee technology ETNA Coffee Machines. (2019). Retrieved from
https://www.etna-ct.nl/en/coffee-technology/
Everything You Need to Know about Starting a Food Business. (2019). Retrieved from
https://www.foodsafety.com.au/resources/articles/everything-you-need-to-know-about-starting-
a-food-business
Food Safety Standards. (2019). Retrieved from http://www.foodauthority.nsw.gov.au/
Grant, R. M. (2016). Contemporary strategy analysis: Text and cases edition. John Wiley &
Sons.
GST on food or beverages. (2019). Retrieved from https://www.ato.gov.au/General/ATO-advice-
and-guidance/In-detail/Private-rulings/Supporting-documents/GST/GST-on-food-or-beverages/
Laudon, K. C., & Traver, C. G. (2016). E-commerce: business, technology, society.
McKeever, M. (2016). How to write a business plan. Nolo.
Reference
Australian attitudes towards coffee - McCrindle. (2019). Retrieved from
https://mccrindle.com.au/insights/blogarchive/australian-attitudes-towards-coffee/
Average price of coffee beverage cups sold at coffee bars and cafés in Australia in 2017, t.
(2019). Australia - Average price for coffee beverage by type 2017 | Statistic. Retrieved from
https://www.statista.com/statistics/865324/australia-average-price-for-coffee-beverage-by-type/
Burns, P., & Dewhurst, J. (Eds.). (2016). Small business and entrepreneurship. Macmillan
International Higher Education.
Cafes and Coffee Shops – Australia Industry Report | IBISWorld. (2019). Retrieved from
https://www.ibisworld.com.au/industry-trends/market-research-reports/accommodation-food-
services/cafes-coffee-shops.html
Coffee & Tea | Australia | The Source Bulk Foods. (2019). Retrieved from
https://thesourcebulkfoods.com.au/product-category/coffee-tea/
Coffee technology ETNA Coffee Machines. (2019). Retrieved from
https://www.etna-ct.nl/en/coffee-technology/
Everything You Need to Know about Starting a Food Business. (2019). Retrieved from
https://www.foodsafety.com.au/resources/articles/everything-you-need-to-know-about-starting-
a-food-business
Food Safety Standards. (2019). Retrieved from http://www.foodauthority.nsw.gov.au/
Grant, R. M. (2016). Contemporary strategy analysis: Text and cases edition. John Wiley &
Sons.
GST on food or beverages. (2019). Retrieved from https://www.ato.gov.au/General/ATO-advice-
and-guidance/In-detail/Private-rulings/Supporting-documents/GST/GST-on-food-or-beverages/
Laudon, K. C., & Traver, C. G. (2016). E-commerce: business, technology, society.
McKeever, M. (2016). How to write a business plan. Nolo.
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22YS SYSTEM
Melbourne’s 10 best coffee shops -Tourism Australia. (2019). Retrieved from
https://www.australia.com/en-in/places/melbourne-and-surrounds/10-best-coffee-shops.html
Specialist Insurance Australia - Crop, Surety, Motor, building and more. (2019). Retrieved from
https://www.assetinsure.com.au/
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caffe.html
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https://legalvision.com.au/feeling-the-buzz-bean-thinking-of-opening-a-coffee-shop/
Ward, J. (2016). Keeping the family business healthy: How to plan for continuing growth,
profitability, and family leadership. Springer.
Melbourne’s 10 best coffee shops -Tourism Australia. (2019). Retrieved from
https://www.australia.com/en-in/places/melbourne-and-surrounds/10-best-coffee-shops.html
Specialist Insurance Australia - Crop, Surety, Motor, building and more. (2019). Retrieved from
https://www.assetinsure.com.au/
The espresso machine technology. (2019). Retrieved from
https://www.nuovasimonelli.it/en/sapevi-che/macchine-per-caffe/tecnologia-della-macchina-da-
caffe.html
Thinking of Opening a Coffee Shop? - LegalVision. (2019). Retrieved from
https://legalvision.com.au/feeling-the-buzz-bean-thinking-of-opening-a-coffee-shop/
Ward, J. (2016). Keeping the family business healthy: How to plan for continuing growth,
profitability, and family leadership. Springer.
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