Rebirth 2008: I Can Make Money Reading

five days ago.

Jiangnan University of Technology, Ladder Classroom.

A boy from the fifth class of machinery turned to face Li Weiwei of the sixth class in the back row and asked, "Li Weiwei, I heard that your class Muyang opened a new milk tea shop?"

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

Li Weiwei saw the students in Class 5 and asked him, Muyang is now the best in the class, and said with great interest: "Yes, it opened a few days ago, I went shopping on the weekend, the decoration is really luxurious, the environment is elegant, sitting there Drinking drinks is really comfortable, 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 embarrassing. The milk tea shop outside our school will sell it for a few yuan a cup."

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

"I knew you would say that, so I'll tell you, it has a different taste and a different environment. It's a milk tea shop of two or three hundred square meters, and it's located in the core commercial street. Think about this grade, how much investment does it cost? A million."

Seeing the students around me suddenly realized, I am amazed that the investment is so high, I seem to understand, and continue to say,

"It's not sold to our poor students in the first place. Students can't afford it. Those white-collar workers can always afford it. Muyang gave each of our class a 100 yuan consumption coupon, or we won't go."

"Wow, the investment is such a big one. If that's the case, the selling price is about the same. Are there any consumption coupons?"

"I gave it to my classmates, two 50 yuan consumption coupons per person."

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

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

"Haha, that is, the advantage is that there are more opportunities for part-time jobs. However, if it is Boss Mu's roommate, it is estimated that there are more than 100 consumer coupons. It is not clear how many."

"I didn't see Mu Yang, I'm ready to go to class." Some students glanced around in the amphitheater.

"I don't think this class will come. I'm busy with business, or it's in the library."

"This guy skips 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 has spent his time studying. There is a reason for his good grades."

Everyone was silent.

Rich, self-disciplined, and studying so hard.

And they are poor, they don't study hard, how can they succeed.

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

Nai Xue'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, Nai Xue's new milk tea company is holding a management meeting.

This meeting was presided over by Song Xuelu, who intended to exercise her. He served as the assistant to the general manager for the first two days, and he added at the end.

There are two types of general assistants, one is a pure secretary without real power;

Well, it is the secretary of life. If there is a need in life, I will find a secretary.

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

Mu Yang did not specifically position Song Xuelu. 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 management with real power and called her President Song or general assistant. .

Participants included two store managers, two deputy store managers, personnel supervisors, and market development supervisors from Nai Xue Company.

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

Recruitment and training tasks are heavy, and the company has established a human resources department, which currently has 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, and they are set according to the needs of the company.

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

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

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

When a problem is suddenly raised during the meeting, it is not possible to come up with a solution all at once. Meeting to discuss the final solution is a waste of time and increases the cost of time.

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

Unless, it is a very urgent ad hoc meeting.

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

Mu Yang and Song Xuelu put forward the concept of time cost and made her pay attention.

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 call her.

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 worth wasting time on unnecessary things.

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

You can dress casually, but you can't dress like a student's uniform. There is no need for luxury goods. At least the grades are decent and fit the character of an assistant to the general manager.

Today, Song Xuelu wears a light blue casual small suit on top, a white shirt on the inside, and loose slacks on the bottom. She looks like an urban workplace female boss. Hands holding folders on conference table.

The staff 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 efforts in the recent period. Our No. 1 store and No. 2 store have made a good start. The daily turnover of a single store has stabilized at about 100,000 yuan. The business is booming and exceeded the company's target period. We deserve congratulations."

Everyone heard the words and applauded with both hands.

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

Those peculiar activities were released one after another, causing people to go numb.

These activities were planned by the two of them.

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

Now that the turnover has soared and the activities are still going on, everyone can see the potential of the company's future development.

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

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

"Business is booming, and new-style milk tea is too easy to copy, and at the same time there is a crisis, and new-style milk tea is quickly followed by its peers.

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

Gubu

Even if we follow the trend, as long as the brand has a great influence, we can still be invincible. "

"We plan to open five more stores in the provincial capital this month. Before May 1st, the five stores must be renovated. The decoration style will be optimized based on the No. 1 store and No. 2 store. The new five stores will be renovated. After that, the standard renovation 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 level of popularity, the investment cost can be recovered in about 40 days, which includes the annual rental fee, transfer fee, decoration fee, labor expenditure, management fee and tax. But not including corporate income tax.

Taxation is a complex category. Different industries, different turnovers, taxable amounts, and different tax rates are more complicated.

The general tax is paid quarterly. According to Article 54 of the Enterprise Income Tax Law, which came into effect on January 1, 2008, the enterprise income tax can be prepaid in installments (monthly or quarterly) and settled at the end of the year. Funds from corporate income tax can be set aside for company expansion.

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

According to Nai Xue's company's turnover and profits, it has exceeded the scope of ordinary restaurants that do not need to pay corporate income tax, and has reached the level of ordinary taxpayers, and the corporate income tax is 25%.

That is, if the annual turnover is 10 million yuan, after deducting material costs, 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 corporate income tax, the pre-tax profit is = Profit x (1-25%)=700x0.75=5.25 million.

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

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

Nai Xue'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 you calculate it, it is also a lucrative industry.

With the current capital situation and management capabilities, a maximum of five stores will be opened next month.

Otherwise, Muyang wants to open hundreds of stores at the same time.

Song Xuelu continued: "The location of the new five stores has 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 Jiangnan provincial capitals before the end of June this year, occupying the Jiangnan provincial capital market, and then quickly make plans for super-first-tier cities such as Beijing, Shanghai, Guangzhou and Shenzhen, especially in areas with a lot of 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.

After discussing for a while, everyone decided to adopt the purchase form of taking a number. The next step will be to use the self-service food pick-up artifact at the front desk, which has the function of calling number, and hopes that customers will have a happy purchasing experience.

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

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

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

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

Mu Yang said that he does not deny that students will not have part-time jobs in the future. Instead, when selecting personnel, he will try to select juniors and seniors with few courses, and use full-time staff 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 calling, store ordering, warehousing management, warehouse management, inventory inventory, commodity allocation, intelligent shopping guide, marketing transformation, shift handover, membership management, Real-time synchronization of data such as points management, financial reconciliation, and logistics delivery enables multi-mode operation.

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

When it came to software, after he waited for everyone to speak, he made some suggestions based on the intelligent software he had seen in his previous life.

In fact, he can also make this software, but he wants to spend time on brushing the system experience, and can spend money to solve it, no longer spend time on making software, and don'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, we made some suggestions.

In order to increase the stickiness of customers, the store will carry out themed activities at each stage, and the content of the activities will focus on the fields of curation, art, technology, fitness, flower arrangement and so on.

At the end of the meeting, Muyang asked to report the progress of the work every week.

Going forward, a weekly management-level meeting will be held for one hour, with meetings scheduled on Saturdays from 4 to 5 pm.

The meeting was over for over an hour.

After the meeting, Song Xuelu and Mu Yang stayed.

Song Xuelu said solemnly, "General manager, how did the meeting I chaired feel like?"

Mu Yang said: "Yes, 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 method.

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

Management mainly depends on execution.

Song Xuelu asked with concern: "Yangyang, will the transfer of funds from Xinghai Machinery Company to expand stores from Xinghai Company 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.

Sister Milk Tea's bonus will not be paid in twenty days, and one million yuan will be reserved at that time.

The five million funds invested by Naixue Company in the early stage are almost exhausted. If the two stores are open for a month, the after-tax net profit will be about four or five million yuan, which is far from the needs of the expansion plan, so they can only be borrowed from Xinghai Machinery Company.

Although it was all Muyang's money, it was transferred from the left to the right, but the company's accounts must be clearly distinguished, which would affect tax returns and should not be messed up.

Muyang calculated the income and expenditure, read the general ledger, and comforted: "The machinery factory has a large number of orders and high profits, and the payment is not slow, which can ensure the expansion of the milk tea shop.

The biggest expenditure of Xinghai Machinery is the investment of new equipment. We manufacture the equipment ourselves. Although the new equipment is large, the manufacturing cost of each unit is only tens of thousands of yuan. You can rest assured that the money is enough. "

In February, Xinghai Machinery Co., Ltd. completed orders of 4 million.

In March, Xinghai Machinery Co., Ltd. completed orders of 13 million yuan.

In two months, Xinghai Machinery Company recovered 15 million yuan in arrears, with a net profit after tax of nearly 8 million yuan.

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

Xinghai Machinery Company has ushered in rapid development, which can provide continuous expansion funds for the expansion of Naixue Milk Tea.

Muyang himself can provide 170,000 to 80,000 yuan of funds every day through reading. At present, reading alone has accumulated nearly 6 million yuan.

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

At present, the No. 1 and No. 2 stores have completed the hematopoietic function. The daily revenue of the two stores has reached 200,000 yuan ~ www.novelmt.com ~ after-tax profit of 112,000 yuan, and can also provide expansion funds, which can alleviate the current situation of capital shortage.

At present, apart from the reserved development funds and prepaid taxes, as well as the funds for this event, the funds available to Muyang are about 14 million yuan.

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

The expansion of 5 stores at the same time requires about 13 million yuan of funds. The current available funds are sufficient, but Song Xuelu is not sure.

Therefore, the expansion of Naixue Milk Tea is not short of funds at all, 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 caused quite a stir in his alma mater.

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