CASE MENTOR
CASE BIBLE
Seafood Restaurant Profit Analysis
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CONSULTING GUIDE
SPECIALIZING IN STRATEGY AND IMPLEMENTATION
[1] TABLE OF CONTENTS
1
2
3
4
5
Case Summary
Clarification
Structuring
Analysis
Conclusion
[2] DETAIL CONTENTS FLOW
Mindset + Application
,
Mindset
Case Sheet + Case Flow
MBB
Case Sheet
Case Flow
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Mentor Real Tips
Mentor
Case
Q&A
Case
Mentor Q&A
CONSULTING GUIDE
1
SPECIALIZING IN STRATEGY AND IMPLEMENTATION
Case
Summary
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CASE SUMMARY
CLARIFICATION
STRUCTURING
ANALYSIS
CONCLUSION
Question
.3
Clarify
TIP
.
,
Case style
Case peer review
Difficulty
Applicant ‘HK'
, MECE
“
/
”
.
.
(Profit Analysis)
Framework
,
.
Attribute
”
Level
Applicant ‘KJ’
Type
“
“
Level
Applicant ‘HS’
,
MECE
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value-chain
.
,
value-chain
Level
”
CONSULTING GUIDE
SPECIALIZING IN STRATEGY AND IMPLEMENTATION
2
Clarification
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CASE SUMMARY
CLARIFICATION
STRUCTURING
Profit Analysis
Clarification
Mindset
Mindset
,
/
,
CONCLUSION
Case
Application
“
Step 1
1)
2)
3)
ANALYSIS
,
,
.
, Clarification
.
,
ü
/
ü
Clarification
.
.
.
P x Q(
,
,
side
,
side]
ü[
Value-chain
Detail
Copyrights ⓒCASE MENTOR. All rights reserved. This product may not be published, rewritten or redistributed.
/
Q
)
,P
.Q
side]
,
side
P
,Q
)
.
?
(
ü[
,
Clarify
ü
Step 2
/
Clarification
”
.
,
side
value-chain
/
,
,
/
,
.
CASE SUMMARY
CLARIFICATION
Case
Sheet
STRUCTURING
ANALYSIS
CONCLUSION
Case Flow
?
.
.
3
.
,
2~30%
?
Key Question: 동네 횟집, 3개월 전부터 이익 2-30% 하락
?
Clarification
.
,
?
수익 감소 / 비용 증가 / 포트폴리오 변화
• 시장
- 물고기 원가 상승 없음
- 운송비 변화 없음
- 지역 상권 이슈 없음
?
Mentor:
,
.
챌린지
.
.
,
1)
.
.
.
2~3
,
.
.
,
2)
.
.
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.
.
2~3
,
,
CASE SUMMARY
CLARIFICATION
Case
Sheet
STRUCTURING
ANALYSIS
CONCLUSION
Case Flow
Key Question: 동네 횟집, 3개월 전부터 이익 2-30% 하락
Clarification
수익 감소 / 비용 증가 / 포트폴리오 변화
• 시장
- 물고기 원가 상승 없음
- 운송비 변화 없음
- 지역 상권 이슈 없음
• 횟집
- 상품: 광어/소주
- 고객: 대학생 70%, 동네 주민 30%
- 채널: 홀 영업 절반, 배달 영업 절반
.
.
.
1.
2.
,
Seg
.
Seg
3.
.
,
1~2
.
,
,
.
.
70%,
,
?
.
30%
/
/
/
.
/
.
,
.
.
.
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.
.
3
,
2~3
.
,
CASE SUMMARY
CLARIFICATION
STRUCTURING
ANALYSIS
CONCLUSION
Mentor real tips
Clarification
1. Clarification
2
.
Framework
Clarification
Framework
.
/
Clarification
2. Clarification
Profict Analysis
/
,
“
.
”
,
.
.
Clarification
side
/
/
“
.
side
,
.
,
”
Copyrights ⓒCASE MENTOR. All rights reserved. This product may not be published, rewritten or redistributed.
.
.
CONSULTING GUIDE
SPECIALIZING IN STRATEGY AND IMPLEMENTATION
3
Structuring
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CASE SUMMARY
CLARIFICATION
STRUCTURING
ANALYSIS
Structuring
Mindset
“
Case
Application
Step2
Step1
Step3
수식의 각 Driver별
가설 적기
”
Income Statement
(Cost Structure Specific)
Revenue
Cost
내가 만든 수식과 Driver
면접관과 Align
Profit Analysis(Cost)
.
1)
Breakdown
2)
Detail
)
COGS(
2
Value-chain
Value-chain
.
/
=
Mindset
Value-chain
Revenue
MECE
,
.
Profit
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”
”
ü
-
,
Value-chain
)
COGS(
,“
.
“
?
Cost
.
)
SG&A(
CONCLUSION
?
ü
?
)
SG&A(
?
ü
/
=
Profit
ü
?
ü
?
ü
?
?
?
?
?
?
?
.
CASE SUMMARY
CLARIFICATION
STRUCTURING
ANALYSIS
CONCLUSION
Mentor real tips
“Value-chain”
.
Framework
[Value-chain
:
/
”
]
>
(
,“
/
>
>
.
.
Breakdown
[
/
value-chain
:
):
/
.
?
:
?
(
:( )
Mindset
]
:
?
.
.
,
.
):
?
/
,
Framework
,
MECE
?
?
Q&A
?
1)
2)
‒
2)
1)
.
Framework
?
?
.
‒
,
Copyrights ⓒCASE MENTOR. All rights reserved. This product may not be published, rewritten or redistributed.
.
.
.
CASE SUMMARY
CLARIFICATION
Case
Sheet
STRUCTURING
ANALYSIS
CONCLUSION
Case Flow
.
,
3
매출
- 매출원가
- 인건비
- 판관비
§ 판매비
§ 관리비
- 이자비용
- 기타비용
= 이익
1)
2)
광어/소주 x 가격/매입량
임금 증가, 채용 증가
,
,
,
.
. Framework
?
Key Question: 동네 횟집, 3개월 전부터 이익 2-30% 하락
Structuring
,
/
,
?
/
3)
4)
5)
6)
,
,
,
.
판매비 포함 항목? (광고, 할인, 수수료)
관리비 포함 항목? (임대료, 수도전기 등)
신규 대출, 이자율 상승
어떤게 있지? 감가상각?
.
,
,
,
.
.
.
?
,
, value-chain
,
.
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breakdown
.
2~3
CONSULTING GUIDE
SPECIALIZING IN STRATEGY AND IMPLEMENTATION
4
Analysis
Copyrights ⓒCASE MENTOR. All rights reserved. This product may not be published, rewritten or redistributed.
CASE SUMMARY
CLARIFICATION
STRUCTURING
ANALYSIS
Analysis
Mindset
Case
Application
Step2
Step1
Breakdown
(
Framework 및 Breakdown
.
“
“
Analysis
,
CONCLUSION
”
Mindset
,
.
”
Framework
“
Breakdown
,
Random
Breakdown
.
.
”
ü
.
.
?
.
ü
Structuring
tricky
)
•
:
Px
Q
•
:
Px
Q
ü
.
•
•
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/
,
x
,
‒
?
CASE SUMMARY
CLARIFICATION
Case
Sheet
STRUCTURING
ANALYSIS
CONCLUSION
Case Flow
.
2
Key Question: 동네 횟집, 3개월 전부터 이익 2-30% 하락
Analysis
판매비
• 온라인: 광고/판매수수료/???
• 오프라인: 광고/판촉할인/???
매출원가
• 광어 P x Q. 광어Q 증가했지만 매출 변화 X
• 소주 P x Q
,
.
,
,
.
/
.
.
,
Clarification
.
,
,
?
?
.
3
.
.
.
,
.
?
.
.
Mentor:
Copyrights ⓒCASE MENTOR. All rights reserved. This product may not be published, rewritten or redistributed.
?
.
CASE SUMMARY
CLARIFICATION
STRUCTURING
Case
Sheet
ANALYSIS
CONCLUSION
Case Flow
Value-chain
.
Key Question: 동네 횟집, 3개월 전부터 이익 2-30% 하락
‒
Analysis
판매비
• 온라인: 광고/판매수수료/???
• 오프라인: 광고/판촉할인/???
매출원가
• 광어 P x Q. 광어Q 증가했지만 매출 변화 X
• 소주 P x Q
매입 > 운송 > 보관 > 가공 >
‒
‒
‒
.
.
.
.
판매
광어 -> 가공 -> 상품
1) 광어에 문제 -> 크기?
2) 가공에 문제 -> 수율?
3) 상품에 문제 -> 상품 크기?
,
?
.
.
1)
2)
3)
,
.
.
,
.
.
.
,
.
?
Copyrights ⓒCASE MENTOR. All rights reserved. This product may not be published, rewritten or redistributed.
CASE SUMMARY
CLARIFICATION
Case
Sheet
STRUCTURING
ANALYSIS
CONCLUSION
Case Flow
.
Key Question: 동네 횟집, 3개월 전부터 이익 2-30% 하락
Analysis
판매비
• 온라인: 광고/판매수수료/??? -> 가격 상승/상품 변화
• 오프라인: 광고/판촉할인/???
매출원가
• 광어 P x Q. 광어Q 증가했지만 매출 변화 X
• 소주 P x Q
매입 > 운송 > 보관 > 가공 > 판매
광어 -> 가공 -> 상품
1) 광어에 문제 -> 크기?
2) 가공에 문제 -> 수율? -> 수율 회복 필요
3) 상품에 문제 -> 상품 크기?
Copyrights ⓒCASE MENTOR. All rights reserved. This product may not be published, rewritten or redistributed.
,
.
,
.
,
1)
2)
,
.
.
CASE SUMMARY
CLARIFICATION
STRUCTURING
ANALYSIS
CONCLUSION
Mentor real tips
,“
,
”
.
[Bright Mentee]
Profit Analysis
Tricky
[Normal Mentee]
.
(Mind)
value-chain
(Real)
,
(…)
>
>
>
?
?
→
>
?
?
→
)
Value-chain
?
(Mind)
.
.
(Real)
(1
.
?
Random
→
Q&A
Clarification
?
“
”
,“
“
/
30
.
”
.
<<<<<<<
.
.
.
<
,“
1
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”
”
.
.
,1
Framework
Driver
.
CONSULTING GUIDE
SPECIALIZING IN STRATEGY AND IMPLEMENTATION
5
Conclusion
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CASE SUMMARY
CLARIFICATION
STRUCTURING
Conclusion
Mindset
ANALYSIS
CONCLUSION
Case
Application
Background
Conclusion
Clarification
,
1
compact
Structuring
1~2
, complex
Framework
.
Structuring
.
Clarification/Structuring
.
.
Clarification - Structuring - Analysis
.
Clarification
3
.
,
4~50
1
20
3
Analysis 1
.
,3
.
.
.
,
,
Analysis 2
,
Mentor:
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3
.
.
Conclusion
.
.
Case Review &
Final Case Sheet
,“
Case Review
.
”
Tricky
.
.
Key Question: 동네 횟집, 3개월 전부터 이익 2-30% 하락
Clarification
Structuring
Analysis
수익 감소 / 비용 증가 / 포트폴리오 변화
• 시장
- 물고기 원가 상승 없음
- 운송비 변화 없음
- 지역 상권 이슈 없음
• 횟집
- 상품: 광어/소주
- 고객: 대학생 70%, 동네 주민 30%
- 채널: 홀 영업 절반, 배달 영업 절반
매출
- 매출원가
- 인건비
- 판관비
§ 판매비
§ 관리비
- 이자비용
- 기타비용
= 이익
판매비
• 온라인: 광고/판매수수료/??? -> 가격 상승/상품 변화
• 오프라인: 광고/판촉할인/???
매출원가
• 광어 P x Q. 광어Q 증가했지만 매출 변화 X
• 소주 P x Q
매입 > 운송 > 보관 > 가공 > 판매
광어/소주 x 가격/매입량
임금 증가, 채용 증가
판매비 포함 항목? (광고, 할인, 수수료)
관리비 포함 항목? (임대료, 수도전기 등)
신규 대출, 이자율 상승
어떤게 있지? 감가상각?
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광어 -> 가공 -> 상품
1) 광어에 문제 -> 크기?
2) 가공에 문제 -> 수율? -> 수율 회복 필요
3) 상품에 문제 -> 상품 크기?
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