five days ago.

Jiangnan University of Technology, lecture theater.

A boy from Mechanical Class 5 turned to Li Weiwei from Class 6 in the back row and asked: "Li Weiwei, I heard that your class Muyang opened a new milk tea shop?"

The uninformed classmates around me were also curious when they heard this topic, so they calmed down and eavesdropped.

Li Weiwei saw the students in Class 5 and asked him, Mu Yang is now a great person in the class, and said with interest: "Yes, it opened a few days ago. I went shopping on the weekend. The decoration is really luxurious and the environment is elegant. Sitting there

The drinks are really comfortable, but the cost is too high, a large cup of milk tea costs about 20 yuan.”

"Ah, it's so expensive. Who would buy it? It's so deceptive. The milk tea shop outside our school only sells it for a few yuan a cup."

When Li Weiwei saw the surprised look on his classmates' faces, he knew it would be like this and pretended to explain in a serious manner:

"I knew you would say that. Let me tell you, the taste is different and the environment is different. It is a milk tea shop of two to three hundred square meters. It is opened in a core commercial street. Think about this level and how much investment it costs.

A million or so."

Seeing the classmates around me suddenly realizing and marveling at how high the investment was, I seemed to understand and continued,

"It's not sold to us poor students in the first place. Students can't afford it, but white-collar workers can always afford it. Muyang gave everyone in our class a 100-yuan coupon, otherwise we wouldn't go."

"Wow, the investment is such a big one. If that's the case, the selling price will be about the same. Do you still have any consumer coupons?"

"I gave it to the classmates in our class, two 50-yuan consumer coupons per person."

"Yes, that new milk tea shop has a great environment and there are many beauties in the shop." A classmate from Class 6 interjected.

"That's so cool for you!" The classmates in Class 5 were envious.

"Haha, yes, the advantage is that there are many part-time job opportunities. But if he is Boss Mu's roommate, he will probably have more than a hundred yuan in consumer coupons. I don't know how much exactly."

"I didn't see Mu Yang, get ready for class." A student glanced around in the lecture theater.

"I guess I didn't come to this class. I was busy with business, or I was in the library."

"This guy skipped a lot of classes and his grades are so good."

"His car is often parked by the library and he often goes to the library. Even if he doesn't come to class, he still puts effort into studying. There is a reason for his good grades."

Everyone was silent.

Rich, self-disciplined, and studying so hard.

And they are poor and don’t study hard, so how can they succeed——

Meeting room on the second floor of the office of Xinghai Machinery Company.

Naixue New Milk Tea Company is temporarily located at Xinghai Machinery Company, occupying the east side office on the second floor.

At this time, in the conference room on the third floor, Naixue New Milk Tea Company was holding a management meeting.

Mu Yang was chaired by Song Xuelu in this meeting, and he was interested in training her. He was appointed as the assistant to the general manager for the first two days, and he was finally appointed as the assistant.

There are two types of general assistants. One is a pure secretary with no real power;

Well, she is a life secretary. If you have needs in life, just look for a secretary.

The other is similar to a deputy general manager, with real power.

Mu Yang did not give Song Xuelu a specific position. The management knew that Song Xuelu was the boss's girlfriend and a student at a prestigious school. She participated in and even presided over many things in preparation for opening the store. Everyone regarded her as a powerful management member and called her President Song or General Assistant.

.

Participants at the meeting included two store managers, two deputy store managers, the human resources director, and the director of the market development department from Naixue Company.

There are 15-20 employees in a store, including a store manager and deputy store manager.

Recruitment and training tasks are heavy, and the company has established a human resources department with currently three personnel.

The Market Development Department is mainly responsible for research and collection of market information, new product development, regional expansion and new store openings.

There are not many departments and they are set up according to the needs of the company.

When a group is established, it needs to integrate resources, unify management, and reduce labor costs.

It was Song Xuelu's first time hosting a meeting and she had no experience. However, she had seen Mu Yang preside over several meetings.

Before the meeting, she prepared the main contents to be discussed in the meeting and listed them one by one. According to Mu Yang's guidance, she notified the participants one or two days in advance and explained the issues to be discussed to avoid inefficient meetings and employees fishing in troubled waters.

If a problem is raised suddenly during a meeting, the solution cannot be thought of immediately. Meeting to discuss the final plan is a waste of time and increases time costs.

In meetings, it is best to come up with difficult-to-decided solutions for final discussion and make a decision, rather than looking for solutions in the meeting.

Unless it is a very urgent temporary meeting.

After the meeting, the content of the meeting must be summarized and distributed to the participants again to avoid omissions.

Mu Yang proposed the concept of time cost to Song Xuelu and asked her to take it seriously.

In the past, Song Xuelu was very frugal. If Mu Yang didn't drive to pick her up, she might take the bus and be reluctant to take a taxi.

Mu Yang reminded her that since you became the assistant general manager of Naixue Company, the cost of your time has increased significantly. It is not cost-effective to waste time on unnecessary things.

After you get your driver's license, you will have to drive by yourself.

You can dress casually, but you can't dress like a student. Luxury goods are not necessary. At least they are of decent quality and fit the personality of an assistant to the general manager.

Today, Song Xuelu wore a light blue casual suit, a white shirt, and loose casual pants. She looked like an urban working lady. She held a folder in her hand and placed it on the conference table.

Everyone had arrived. Song Xuelu looked at Mu Yang and when he nodded, she went straight to the topic:

"First of all, thank you for your hard work in the recent period. Our No. 1 and No. 2 stores have achieved a good start. The daily turnover of a single store has stabilized at around 100,000 yuan. The business is booming and has exceeded the company's target period. It deserves congratulations."

When everyone heard this, they applauded with both hands.

Everyone had to admire the young and beautiful general assistant and the boss sitting in front of them. The daily turnover of a single store increased from more than 10,000 to about 100,000 in just a few days.

Those strange activities were released one after another, making people numb.

These activities were planned by two people.

Prior to this, the daily sales of a single store on the seventh day reached 19,000, making a profit.

Nowadays, the turnover has increased sharply and the activities are still going on. Everyone sees the potential of the company's future development.

Employees' performance and year-end bonuses are linked to the company's performance. Seeing the company's good performance makes everyone full of confidence in the future, and everyone is happy.

Song Xuelu said slowly, her clear voice rippled in the office, and everyone listened carefully.

“Business is booming, and the new milk tea is too easy to copy, which also creates a crisis. The new milk tea is quickly followed by peers.

Therefore, we must seize the opportunity of this media spotlight, open a store as soon as possible, seize market share, and make the brand famous.

Gu Bu

Even if we are followed, as long as the brand influence is great, we can remain invincible."

"We plan to open five more stores in the provincial capital this month. Before May 1st, the five stores must start to be renovated. The decoration style will be optimized based on the No. 1 and No. 2 stores. The new five stores will be decorated.

After that, the standard decoration plan will be implemented and the business must be opened before the end of May."

Song Xuelu and Mu Yang have calculated the profits. If the current popularity is maintained, it will only take about 40 days to recover the investment cost, which includes one year's annual rent, transfer fees, decoration fees, labor expenses, management fees and taxes.

But it does not include corporate income tax.

Taxation is a complex category. Different industries, different turnovers, tax payables, and tax rates are different, which is quite complicated.

General tax is paid quarterly. According to Article 54 of the Corporate Income Tax Law that came into effect on January 1, 2008, corporate income tax can be prepaid in installments (monthly or quarterly) and settled at the end of the year.

The funds from corporate income tax can be reserved for company expansion.

At the same time, enterprise expansion can be used as annual cost expenditure of the enterprise and reduce corporate income tax expenses.

According to the turnover and profits of Naixue Company, it has exceeded the scope of ordinary restaurants that do not need to pay corporate income tax, and has reached the level of general taxpayers. The corporate income tax is 25%.

That is, if the annual turnover is 10 million, after deducting material costs, the gross profit is 7.5 million, and then deducting labor and other expenses, including miscellaneous taxes, the possible profit is 7 million, but after deducting corporate income tax, the pre-tax profit is =

Profit X(1-25%)=700X0.75=5.25 million yuan.

This seems to be a relatively simple tax law, but it is somewhat complicated. Which items can be deducted and credited, how much can be deducted, and tax can be legally avoided (fixed assets, welfare, donations, losses, etc., there are many items).

Mu Yang never thought about tax evasion, but he wanted to avoid taxes reasonably.

The gross profit of Naixue Company can reach 75%, but after reasonable avoidance, the pre-tax profit may also be 55% of the turnover.

But no matter how you calculate it, it is still a hugely profitable industry.

With the current financial situation and management capabilities, we can open up to five stores next month.

Otherwise, Mu Yang would like to open hundreds of stores at the same time.

Song Xuelu continued: "The locations of the five new stores have been decided. The company's personnel recruitment and training tasks are very heavy. The development department must do a good job in leasing negotiations and decoration matters for the new stores."

Song Xuelu plans to open at least 15 stores in the provincial capital of Jiangnan Province before the end of June this year, occupying the market in the provincial capital of Jiangnan Province, and then quickly conquer super first-tier cities such as Beijing, Shanghai, Guangzhou and Shenzhen, especially areas with heavy traffic.

"The queues are always very long on weekends and holidays. Many customers have complained about the queues. Do you have any good suggestions?"

Song Xuelu raised the first question, which was raised for discussion before the meeting.

Everyone discussed for a while and decided to adopt the purchase method of taking a number. The next step will be to use the self-service food picking tool at the front desk, which has the function of calling a number. I hope customers will have a happy purchasing experience.

After Song Xuelu finished speaking, it was Mu Yang's turn to add something.

He mentioned the problem of employee turnover. The company has just opened and such problems have not yet been exposed, but they are foreseeable.

Many of the store clerks are college students and their working hours are unstable.

The advantage of using this type of personnel is that these students are highly motivated, easy to recruit, and have low salary costs. The main problem is stability. A group often comes and a group leaves, and they leave just after training, which increases management costs.

Mu Yang said that he does not deny that students will not be allowed to work part-time in the future, but when selecting personnel, try to select juniors and seniors with fewer courses, and use full-time personnel for core positions.

The number of stores has expanded, how should we manage it?

This involves the store management system, which requires smart cashier, card opening and recharging, smart number calling, store ordering, warehousing management, outgoing management, inventory counting, commodity allocation, smart shopping guide, marketing conversion, shift handover, member management,

Real-time data synchronization functions such as points management, financial reconciliation, logistics and delivery, etc. enable multi-mode operations.

In fact, this is an online store + offline physical store + purchase, sale and inventory + cashier management software.

When it came to software, after everyone spoke, he made some suggestions based on the smart software he had seen in his previous life.

In fact, he can also make this software, but he wants to spend his time on brushing the system experience, and can solve it with money, instead of spending time on making software, and does not have to do it himself.

This store management system will be implemented immediately after the meeting. It must be completed within two months and handed over to the market development department to contact the software developer.

Finally, everyone made some suggestions.

In order to increase customer stickiness, the store carries out themed activities at each stage, focusing on curatorial, art, technology, fitness, floral arrangements and other fields.

At the end of the meeting, Mu Yang requested weekly reports on work progress.

From now on, there will be a management-level meeting once a week, the length of which is set to be one hour, and the meeting time is scheduled on Saturday afternoon from 4 to 5 o'clock.

The meeting lasted for more than an hour before it ended.

After the meeting, Song Xuelu and Mu Yang stayed.

Song Xuelu said seriously: "General manager, how did you feel about the meeting I chaired?"

Mu Yang chuckled and said, "That's right. Explain the main things clearly, assign them to the specific person in charge, and determine the specific time for completion. In the final analysis, it is execution."

Song Xuelu nodded, Mu Yang told her the management method.

When in leadership positions, many managers do not have management capabilities and do not know how to manage well.

Management mainly depends on execution ability.

Song Xuelu asked with concern: "Yangyang, if funds are transferred from Xinghai Machinery Company to Naixue Company to expand stores, will it have a big impact?"

If Naixue Company wants to expand rapidly, it will need 15 million to 20 million yuan for five stores.

Also, this big event will cost a lot of money.

Milk Tea Sister's bonus will not be paid for another twenty days, and one million yuan will have to be reserved by then.

The 5 million yuan invested by Naixue Company in the early stage has almost been used up. If the two stores are open for one month, the net profit after tax will be about 4 to 5 million yuan, which is far from the expansion plan needs, so it can only be seconded from Xinghai Machinery Company.

Although it is all Mu Yang's money, which is transferred from the left hand to the right hand, the company's accounts must be clearly distinguished, as it will affect the tax return and cannot be messed up.

Mu Yang calculated the income and expenditure, looked at the general ledger, and said comfortingly: "At the machinery factory, the order volume is large, the profit is high, and the payment is not slow, which can ensure the capital needs for the expansion of the milk tea shop.

Xinghai Machinery’s largest expenditure is the investment in new equipment. We manufacture the equipment ourselves. Although the new equipment is large in quantity, the manufacturing cost of each unit is only tens of thousands of yuan. Don’t worry, the money will be enough.”

In February, Xinghai Machinery Company completed orders worth four million.

In March, Xinghai Machinery Company completed orders worth 13 million yuan.

Within two months, Xinghai Machinery Company recovered its arrears of 15 million yuan, with an after-tax net profit of nearly 8 million yuan.

In April, it is estimated that there are more than 30 cooperative valve factories, and the order volume has increased sharply. With sufficient equipment and personnel, it is estimated that the order amount can be completed at 20 million yuan.

Xinghai Machinery Company is experiencing rapid development, which can provide a steady stream of expansion funds for the expansion of Naixue Milk Tea.

Mu Yang himself can provide 170,000 to 800,000 yuan every day through reading. At present, he has accumulated nearly 6 million yuan through reading alone.

It's just that Song Xuelu doesn't know the specific profits of Xinghai Machinery, and how much money Mu Yang borrowed from banks or other channels.

At present, No. 1 and No. 2 stores have completed their hematopoietic functions. The daily revenue of the two stores has reached 200,000 yuan, with an after-tax profit of 110,000 to 20,000 yuan. They can also provide expansion funds and alleviate the current shortage of funds.

Currently, excluding the reserved development funds and prepaid taxes, as well as the funds for this event, the funds available to Muyang are approximately 14 million yuan.

After stores No. 3 to No. 8 are officially open for business, if the business is as popular as store No. 1, there will be no shortage of funds for subsequent expansion.

The simultaneous expansion of five stores would require approximately 13 million yuan. The currently available funds are sufficient, but Song Xuelu didn't know.

Therefore, there is no shortage of funds for the expansion of Naixue Milk Tea. It is just that the expansion is too fast and the management cannot keep up with the development.
Chapter completed!