Marketing Management
The creation of a curbside
restaurant selling rice balls.
Professor：張力元
Student：朱雲弘 9631520
Outline
1. Product and Price Review
2. Revenue, Variable Cost, Fix Cost, and Condition
3. Breakeven-point (every month)
4. One year net income
5. Future Develop and Profit Anticipated
6. The name brand of the high quality ingredients
7. The key aspect of the project
8. Store Design and Uniform
1. Product and Price Review
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The menu consists of rice balls (two varieties) and
drinks. (three types – coffee, tea, soy bean milk)
For the coffee and tea, there is an option to add milk.
The price is $50NT for rice ball and a drink. (combo)
The price is $25NT for rice ball.
The price is $25NT for a drink.
2. Revenue, Variable Cost, Fix Cost,
and Condition
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Revenue：
Rice balls：@$25NT
Drinks：@$25NT
Combo：@$50NT
VC：
Rice：@$5NT
Pickles：@$5NT
Egg：@$5NT
Powdered meat and Fried bread stick：@$5NT
Coffee, tea, soybean milk：@$5NT
2. Revenue, Variable Cost, Fix Cost,
and Condition

FC：
Roadside stand：$10,000NT
Signage：$2,000 NT
Gas bottle lighting：$2,000 NT
License：$2,000 NT
Uniform：$4,000 NT
Cooking equipment：$5,000 NT
TFC = $25,000 NT
2. Revenue, Variable Cost, Fix Cost,
and Condition

Condition：
(1) Interest rate：5％, TFC = 25,000*(1+5%)
= 26,250
(2) 6 days a week, including 5 bad days and 1
good day
(3) Bad days sell 50 units, and good days sell 100
units.
(4) Everyday sells 50% rice balls or drinks and 50%
combo.
3. Breakeven-point (every month)
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TR = @50*1/2Q + @25*1/2Q
TVC = @25*1/2Q + @20*1/2Q
TFC = 26,250 (every month = 26,250/12 = 2,187.5)
TR = TVC+TFC
=> @50*1/2Q + @25*1/2Q = @25*1/2Q +
@20*1/2Q + 26,250/12
=> Q ≒ 146
Figure 1：Breakeven-point (every
month)
P
TR
TC
Breakeven-point
5,475
TVC
TFC
2,187.5
0
Q
58.3
97.2
146
4. One year net income
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One year including 260 bad days and 52 good days
TR = 260*(@50*25+@25*25) + 52*(@50*50+@25*50)
= 682,500
TC = 260*(@25*25+@20*25) + 52*(@25*50+@20*50)
+ 26,250 = 435,750
NI = 682,500 - 435,750 = 246,750
(Net Income Ratio = 246,750/682,500 = 36.15%)
5. Future Develop and Profit Anticipated
Let the customer have more choices.
 change the curbside sale to the shop sale
 ten rice ball shops in the fifth year's end
 If the net income ratio will be increase to 50%
in the fifth year, the net income is 7,076,160 in
the fifth year.
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From 1：The turnover, net income
ratio, and net income year-to-year
Figure 2：The turnover and net
income year-to-year
6. The name brand of the high
quality ingredients
Picture 1：Chi-Shang rice
Picture 3：organic chicken egg
Picture 2：Hakka pickles
Picture 4：Hsin Dong Yang powdered meat
6. The name brand of the high
quality ingredients
Picture 5：fresh fried bread stick
Picture 6：Jamaica Blue Mountain coffee
Picture 7：Assam black tea
Picture 8：Lin Fong Ying milk
7. The key aspect of the project
use the high quality ingredients to output the
rice ball
 has a sanitation certificate
 give the best rice ball to customers
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8. Store Design and Uniform
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Store Design：
Rice Ball & Drink
Mr. Delicious
8. Store Design and Uniform
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Uniform：