BUSINESS PLAN OF THE MOMENTS

Abstract

The Moments will operate start from April 2014, and to make it same with the period of financial statement generally, so that the projection of April until December 2014 will be assumed as the first year. Then, the second year and the next year, the financial statement will be made from January until December. The projection of Financial Statement will be done until the fifth year. This projection includes income statements, balance sheets, and cash flows. The Moments also did the calculation for BEP, and calculation of feasibility with some methods such as NPV, Payback period, and BC analysis the business for three years. For the income statement, there are some conditions that influence the sales. In fasting, The Moments will make tight promotions that will be done continuosly everyday in forth coming fasting month. CEO, the assistant, and financial organizer predicted that the sales will increase. But, toward the holiday of Idul Fitri the prediction of sales will decrease because of some people will be going to their hometown or village. The Moments does not have interest expense because we do not make a loan to the bank for the capital. And for the tax, according to UU No.28 article 40 clause no. 1 explained that restaurant tax rate is defined for the highest rate is 10%.