Type
Essay
Pages
12 pages
Word Count
1983 words
School
IU
Course Code
COST CONTROL

Finance

June 15, 2021
Le Thao Nguyen
Introduction to Cost Control GES 301
SHASABU BUFFET RESTAURANT
COST CONTROL
2
CONTENTS
Table of Figures .............................................................................................................. 0
1. Overview .................................................................................................................. 1
1.1 Business model ..................................................................................................... 1
1.2 Target Market ........................................................................................................ 1
1.3 Core Capabilities .................................................................................................... 1
1.4 Partner Network .................................................................................................... 2
1.5 Revenue Stream .................................................................................................... 2
2. Financial Analysis .................................................................................................... 4
2.3 Investment Cost .................................................................................................... 7
2.4 Operating cost ....................................................................................................... 9
2.5 Income Statement ................................................................................................12
0
Table of Figures
Figure 1.1 Shasabu Buffet Restaurant .................................................................................................... 1
Figure 1.2 Shasabu Buffet ......................................................................................................................... 2
_________
Table 1. Menu Price .................................................................................................................................... 4
Table 2. Capital structure of Shabu Farm Buffet ................................................................................... 5
Table 3. Amount number of customers during 1 week ........................................................................ 5
Table 4. Annual Income ............................................................................................................................ 6
Table 5. Investment cost ........................................................................................................................... 8
Table 6. Variable cost ................................................................................................................................ 9
Table 7. Salary structure ......................................................................................................................... 10
Table 8. Depreciation of assets .............................................................................................................. 10
Table 9. Income Statement of Shasabu Buffet Restaurant ................................................................ 12
Table 10. Payback period of Shasabu Buffet Restaurant ................................................................... 13
1
1. Overview
1.1 Business model
Figure 1.1 Shasabu Buffet Restaurant
It is a Japanese Shabu restaurant that served buffet style where consumers can choose to
eat in the restaurant unlimitedly within the specified period. lump sum There is also a la cart
food available. The shop will be located in Soi Aree, which is in the heart of the target
customer group. It comes with fresh and high-quality ingredients straight from the farm,
along with a hydroponic salad bar. responding to health trends
1.2 Target Market
The target customer group of the business is a group of working people who have a habit of
eating outside and having healthy habits.
1.3 Core Capabilities
2
Figure 1.2 Shasabu Buffet
Shasabu restaurant is a Japanese restaurant serving shabu buffet, serving suki shabu food
with a different taste compared to regular places, Shasabu focus on the quality, freshness of
food, great soup recipes, and dipping sauces that are tailored to satisfy Vietnamese people's
tastes. The service is standard, friendly and affordable which can reach consumers of all
genders and ages
1.4 Partner Network
The main business partners are suppliers, distributors of various types of fresh food such as
pork, beef, fresh vegetables, etc., as they are the heart of the restaurant business and
suppliers of various equipment used in Business operations such as shabu pots, induction
cookers, dishes, tables, chairs, etc.
1.5 Revenue Stream
The main income of the business comes from service fees for buffet food per 1 customer
(accounted for per person because it is a buffet restaurant) and income from the value of
the food and beverage service.
1.6 Purchasing and storage system
1.6.1 Meat
3
Meat materials at the restaurant are ordered from farms that is certified. Shasabu order meat
every other day to get meat that is always fresh. After taking the meat from suppliers, the

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