Rebirth 2008: I Can Make Money Reading

Chapter 89 Nayuki's Expansion (First Order)

five days ago.

Jiangnan Provincial University of Technology, lecture hall.

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

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

Seeing the students in Class 5, Li Weiwei asked him that Mu Yang is now the best in the class, and he said with great interest: "Yes, it opened a few days ago, and I went shopping on the weekend. The decoration is really luxurious and the environment is elegant. Just sit there It’s really comfortable to drink, but the consumption is too high, about 20 yuan for a large cup of milk tea.”

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

Li Weiwei saw the surprised face of his classmates, so he knew it would be like this, and pretended to explain deeply:

"I knew you would say that, so 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, and it is opened in the core commercial street. Think about it, how much does it cost to invest?" A million."

Seeing the students around me suddenly realized, amazed at such a high investment, they seemed to understand, and continued,

"It wasn't sold to our poor students in the first place. The students can't afford it, but those white-collar workers can always afford it. Mu Yang gave each person in our class a coupon worth 100 yuan, otherwise we wouldn't go."

"Wow, the investment is so big. If that's the case, the selling price will be about the same. Do you still have consumption coupons?"

"Just sent it to the students in our class, two 50-yuan consumption coupons per person."

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

"Then you are so cool!" The students in Class 5 were very envious.

"Haha, yes, the advantage is that there are many opportunities for part-time jobs. However, if it is Boss Mu's roommate, it is estimated that there will be more than one hundred consumption coupons. I don't know how many."

"I didn't see Mu Yang, I'm getting ready for class." Some students glanced around in the lecture theater.

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

"This guy skipped a lot of classes, and his grades are still 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 his heart 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 why should they succeed.

——

The second floor of Xinghai Machinery Company's office, meeting room.

Naixue's new milk tea company is temporarily set to work in Xinghai Machinery Company, occupying the office on the east side of the second floor.

At this time, in the conference room on the third floor, Naixue's new milk tea company is holding a management meeting.

Mu Yang was presided over by Song Xuelu at this meeting, intending to train her, he served as the assistant to the general manager two days ago, and he added in the end.

The general assistant has two natures, one is a pure secretary without real power;

Well, it is the secretary of life. If there is a need in life, you can find a secretary.

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

Mu Yang didn't give Song Xuelu a specific position. The management knew that Song Xuelu was the boss's girlfriend, and she was also a student at a prestigious school. She participated in and even presided over many things in preparation for the opening of the store. Everyone regarded her as a powerful management and called her Mr. Song or Mr. Assistant. .

The participants included two store managers, two deputy store managers, personnel directors, and market development directors of Nayuki Company.

A store has a total of 15-20 employees, including a store manager and deputy store manager.

Recruitment and training tasks are heavy, the company has established a human resources department, currently there are 3 personnel.

The market development department is mainly responsible for research and collection of market information, new product development, regional expansion and new store opening.

There are not many departments, which are set according to the needs of the company.

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

Song Xuelu presided over a meeting for the first time and had no experience. However, she had seen Mu Yang preside over several meetings.

Before the meeting, she prepared the main content of 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, so as to avoid inefficiency in the meeting and employees fish in troubled waters.

If a question is raised suddenly during the meeting, the solution cannot be thought of immediately, and a meeting to discuss the final plan is too time-consuming and increases the cost of time.

In a meeting, it is better to come up with a plan that is difficult to decide for final discussion and finalization, rather than looking for a solution in the meeting.

Unless it is a very urgent temporary meeting.

After the meeting, summarize the content of the meeting and distribute it to the participants again to avoid omissions.

Mu Yang and Song Xuelu brought up the concept of time cost and asked her to pay attention to it.

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

Mu Yang reminded her that since you became the assistant to the general manager of Naixue Company, your time cost has risen sharply, and it is not worthwhile to waste time on unnecessary things.

Once you get your driver's license, you have to drive yourself.

You can dress casually, but you can't dress like a school uniform. There is no need for luxury, at least the grade is decent, which is in line with the personality of the assistant to the general manager.

Today, Song Xuelu wears a small light blue casual suit with a white shirt inside and loose slacks underneath, looking like an urban workplace boss. Hands holding folders on conference table.

The staff has arrived, Song Xuelu looked at Mu Yang, saw him nodding, she went straight to the topic:

"First of all, I would like to thank you for your hard work in the recent period. Our No. 1 store and No. 2 store have made a good start. The daily turnover of each store has stabilized at around 100,000 yuan. The business is booming and has exceeded the company's target period. Congratulations."

Everyone heard the words and applauded with their hands "slapping".

Everyone had to admire the young and beautiful chief assistant and the boss sitting in the main seat. The daily turnover of a single store soared from more than 10,000 to about 100,000 in just a few days.

Those strange activities, released one after another, made people numb.

And these activities were planned by the two of them.

Prior to this, the daily turnover of a single store reached 19,000 on the seventh day, and it had already achieved profitability.

Now that the turnover has increased sharply and the activities are still going on, everyone has seen the potential of the company's future development.

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

Song Xuelu said slowly, the crisp voice rippling in the office, everyone listened carefully.

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

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

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 on the basis of the No. 1 and No. 2 stores. 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 profit situation. According to the current popularity, it only takes about 40 days to recover the investment cost, which includes one year's annual rent, transfer fee, decoration fee, labor expenses, management fees and taxes. But not including corporate income tax.

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

General tax is paid quarterly. According to Article 54 of the Enterprise Income Tax Law that came into effect on January 1, 2008, enterprise income tax can be prepaid in installments (monthly or quarterly) and year-end settlement. The funds paid for corporate income tax can be reserved for company expansion first.

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

According to Naixue's turnover and profits, it has exceeded the scope of general 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 yuan, after deducting the cost of materials, the gross profit is 7.5 million yuan, and after deducting labor and other expenses, including miscellaneous taxes, the possible profit is 7 million yuan, but after deducting the 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 a bit complicated. Which items can be deducted from tax credits, how much can be deducted, and tax can be legally avoided (fixed assets, benefits, donations, losses, etc., there are many items).

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

Naixue’s gross profit can reach 75%, but after reasonable avoidance, the pre-tax profit may also account for 55% of the turnover.

But no matter how it is calculated, it is also a profiteering industry.

With the current capital situation and management ability, we will open up to five stores next month.

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

Song Xuelu went on to say: "The locations of the new five stores have been determined. The company's personnel recruitment and training tasks are very heavy. The development department must do a good job in the lease negotiation and decoration of the new stores."

Song Xuelu plans to open at least 15 stores in the provincial capital of Jiangnan Province by the end of June this year to occupy the market in the provincial capital of Jiangnan Province, and then quickly move north to Shanghai, Guangzhou and Shenzhen and other super first-tier cities, especially in areas with a lot of traffic.

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

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

After discussing for a while, everyone decided to use the number-calling purchase method. The next step is to use the front desk self-service ordering artifact, which has the function of calling numbers. We hope that customers will have a happy shopping experience.

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

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

Many of the 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 low wage costs. The main problem is stability. Often, a batch comes and a batch leaves, and they leave after just training, which increases management costs.

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

The number of stores has expanded, how to manage it?

This involves the store management system, which requires intelligent cash register, card opening and recharging, intelligent number calling, store ordering, storage management, storage management, inventory inventory, commodity allocation, intelligent shopping guide, marketing transformation, shift handover, member management, Real-time data synchronization functions such as point management, financial reconciliation, and logistics delivery enable multi-mode operations.

In fact, this is an online store + offline physical store + invoicing + cashier management software.

When it comes to software, after everyone speaks, he makes some suggestions based on the intelligent software he has seen in his previous life.

In fact, he can also make this software, but he wants to spend time on brushing up system experience, which can be solved by spending money, and no longer spends time on making software, so he doesn't have to do it himself.

This store management system will be implemented as soon as possible 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, theme activities are held at each stage of the store, and the content of the activities focuses on curation, art, technology, fitness, flower art and other fields.

At the end of the meeting, Mu Yang asked for a weekly report on the work progress.

In the future, a management-level meeting will be held once a week. The length of the meeting will be set at one hour, and the meeting time will be scheduled from 4 o'clock to 5 o'clock on Saturday afternoon.

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

After the meeting, Song Xuelu and Mu Yang stayed behind.

Song Xuelu said solemnly: "General Manager, how do you feel about the meeting I chaired?"

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

Song Xuelu nodded, and Mu Yang told her about the management methods.

Taking the leadership position, many managers do not have the management ability and do not know how to manage well.

Management mainly depends on execution.

Song Xuelu asked with concern: "Yangyang, the transfer of funds from Xinghai Machinery Company to Naixue Company's store expansion will have a big impact?"

For Naixue to expand rapidly, five stores need 15 million to 20 million yuan.

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

Milk tea sister's bonus will not be paid for more than 20 days, and one million yuan will be reserved by then.

Naixue’s initial investment of five million yuan has almost run out. If the two stores are open for a month, the after-tax net profit will be about four to five million yuan, which is far from enough to meet the needs of the expansion plan, so they can only borrow from Xinghai Machinery Company.

Although it's all Mu Yang's money, transferred from left hand to right hand, but the company's accounts must be separated, it will affect the tax declaration, and it can't be messed up.

Mu Yang calculated the income and expenditure, looked at the general ledger, and said comfortingly: "The machine factory has a large number of orders, high profits, and the payment is not slow, which can guarantee the capital demand for the expansion of the milk tea shop.

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

In February, Xinghai Machinery Company completed an order of 4 million yuan.

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

In two months, Xinghai Machinery Company recovered the 15 million yuan in arrears, and the net profit after tax was close to 8 million yuan.

In April, there are estimated to be 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 ushering in 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 80,000 yuan of funds every day through reading. Currently, reading alone has accumulated nearly 6 million yuan.

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

At present, No. 1 store and No. 2 store have completed the hematopoietic function. The daily revenue of the two stores reaches 200,000 yuan, and the after-tax profit is 110,000 to 20,000 yuan. It can also provide expansion funds and alleviate the current shortage of funds.

At present, excluding the reserved development funds and prepaid taxes, as well as the funds for this activity, the funds available to Mu Yang are about 14 million yuan.

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

Expanding five stores at the same time will require about thirteen million yuan in funds, which is sufficient with the current available funds, but Song Xuelu doesn't know.

Therefore, there is no shortage of funds for the expansion of Naixue Milk Tea, but the expansion is too fast and the management cannot keep up with the development.

At this time, what Mu Yang didn't know was that his incident had caused quite a stir in his alma mater.