Isma university of applied science business plan

The list of main expenses

No	Type of expense	Cost of expense in Uzbek Som
1	Raw materials, products, drinks	15 000 000
2	Renting	5 000 000
3	Salary	43 400 000
4	Accruals on staff salaries	5 642 000 (13% income tax)
5	Purchase of furniture and household supplies	50 000 000
6	Total:	150 000 000

The expected minimum profitability is 15%. The payback period is 1.5 years. In the first year, the loan will be fully paid to the bank. The average cost of a dish is 30 000 Som.

Profitability is a relative indicator that determines the level of business profitability. Profitability indicators characterize the overall performance of the enterprise, the profitability of various areas of activity (industrial, commercial, investment, etc.); they are more complete than profit, characterize the final results of managing, because their value shows the ratio of the effect with cash or consumed resources. These indicators are used to assess the activities of the enterprise and as a tool in investment policy and pricing.
Profitability is the coefficient obtained as the ratio of profit to costs, where the value of the balance, net profit, profit from sales of products, as well as profit from various types of activities of the enterprise, could be used as profit. In the denominator, indicators of the value of fixed and working capital, sales revenue, cost of production of equity and borrowed capital, etc. can be used as costs.
An enterprise is considered profitable if, as a result of the sale of products, work, services, it covers all its costs and makes a profit. Therefore, in the broad sense of the word, the concept of profitability means profitability, profitability. But the definition of profitability as profitability does not accurately disclose its economic content due to the lack of identity between them, because the amount of profit and the level of profitability, as a rule, do not change in equal proportions, but often in different directions.
Table 5.6
The author calculates the profitability of the restaurant for 50 seats: