Sand Castle - Edwards School of Business

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ERIKA GUDNASON
December 5, 2014
SAND CASTLE
Contents
Fast Food, Snack & Convenience Products .............................................................................................. 3
Vision............................................................................................................................................................ 3
Mission ......................................................................................................................................................... 3
To Our Customers .................................................................................................................................. 3
To Our Employees .................................................................................................................................. 3
Values ........................................................................................................................................................... 3
Value Proposition: .................................................................................................................................. 3
Operating Environment ............................................................................................................................. 4
Trend Analysis ........................................................................................................................................ 4
Operations Plan........................................................................................................................................... 4
Location ................................................................................................................................................... 4
Hours ........................................................................................................................................................ 5
Facility...................................................................................................................................................... 5
Initial Operations .................................................................................................................................... 5
Risk Management ................................................................................................................................... 6
Initial Finances ........................................................................................................................................ 6
Human Resource Plan ................................................................................................................................ 6
Recruitment & Retention ....................................................................................................................... 6
Management ............................................................................................................................................ 7
Structure .................................................................................................................................................. 7
Compensation .......................................................................................................................................... 7
Suppliers .................................................................................................................................................. 8
Insurance ................................................................................................................................................. 8
Marketing Plan............................................................................................................................................ 8
Target Markets........................................................................................................................................ 8
Competition ............................................................................................................................................. 9
Indirect Competition .............................................................................................................................. 9
Positioning ............................................................................................................................................... 9
Internal Analysis ..................................................................................................................................... 9
Marketing Strategy ................................................................................................................................... 10
Product/Service Strategy ...................................................................................................................... 10
Price Strategy ........................................................................................................................................ 10
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Distribution Strategy ............................................................................................................................ 10
Promotions Strategy ............................................................................................................................. 10
Projections ............................................................................................................................................. 10
Financial Plan ............................................................................................................................................ 11
Summary................................................................................................................................................ 11
Proforma Statements ............................................................................................................................ 11
Critical Factors...................................................................................................................................... 11
Conclusion ................................................................................................................................................. 12
Appendix 1: Hours Schedule.................................................................................................................... 12
Appendix 2: Floor Plan ............................................................................................................................ 12
Appendix 3: Human Resource Structure................................................................................................ 12
Appendix 4: Competition Overview ........................................................................................................ 13
Appendix 5: Insurance Policy .................................................................................................................. 13
Appendix 6: SWOT Analysis ................................................................................................................... 15
Appendix 7: Menu..................................................................................................................................... 15
Appendix 8: Financial Plan ...................................................................................................................... 16
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Fast Food, Snack & Convenience Products
By offering fast food, beverages, snacks, candy, and basic convenience products, Sand Castle will take
advantage of the busy seasonal traffic at Leslie Beach, Saskatchewan. Fishing Lake consists of six
different beaches, and Sand Castle will be the only food and convenience store in operation. Sand Castle
will allow for beach roamers, cabin owners, and campers to avoid the hassle of cooking while on
holidays. The ease and variety of purchase will be Sand Castle’s competitive advantage.
Vision
To be the most dominate establishment in the Fishing Lake and surrounding area, by providing quick and
convenient food, drink and snack options in a laid back atmosphere.
Mission
To Our Customers
By offering a wide variety of fast food products, Sand Castle plans to be the leader of the convenience
products in the area. We will offer a laid back atmosphere, similar to a holiday resort. Sand Castle will be
a crutch in simplifying and enjoying vacation time.
To Our Employees
It is the utmost importance that our customers are always treated in a friendly and welcoming manner.
This mission must be shared equally among the owners and employees in order to provide the best
experience Fishing Lake has to offer. Thus, Sand Castle will strive to hire friendly and caring individuals
who share this mission; to make sure our customers are talking about Sand Castle added value to their
vacation.
Values
Satisfaction: Our customers’ satisfaction with their food, beverages, convenience products and
experience is of the utmost importance
Convenience: Providing food and products in a timely manner to ensure customers are not left waiting
Variety: We want to ensure customers are offered a wide variety of products that ensure they will not
have to leave the lake
Value Proposition:
Sand Castle promises to give all of Fishing Lake’s beach goers a laid back atmosphere, while offering fast
food and convenient products to meet holiday needs.
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Operating Environment
The operating environment a convenience store is affected by many factors. These include political, social
and economic. The following trend analysis will emphasize trends Sand Castle must be aware of in order
to avoid setbacks, while taking advantage of opportunities.
Trend Analysis
Within Canada, there are many regulations around operating a business. The Government of
Saskatchewan requires that in order to operate any business venture, you must registered as a business
and have an acquired business license. There are also many laws and regulations regarding employee
payments and benefits.
The success of holiday destinations is highly dependent on individual’s disposable income. Because of
the strong economic stability in Saskatchewan, disposable income has increased. However, prices of land
and cabins have been on the rise as well.
Social trends are very important in any business venture. There is currently a trend towards healthy
eating, meaning consumers are increasingly aware of what is in the food that they are eating. However,
with people’s lifestyles always becoming busier, there is also a trend towards eating out and convenience
foods.
The convenience industry is labour intensive, so not many technological trends can affect operations.
Point-of-Sale systems would have the most positive effect. These systems have the abilities to punch in
orders and send them to the kitchen, track inventory schedule employees, track employee attendance and
are equipped with cash registers and debit/credit machines. The all-in-one software has made restaurant
management less labor intensive. sHowever, this trend is much more prevalent in large restaurants.
Operations Plan
Location
On the shores of “Main Beach” of the Resort Village of Leslie Beach will be the location best fitted to
benefit our establishment. Leslie Beach, is one of five beaches located around the shores of Fishing Lake,
Saskatchewan. “Main Beach” is the only public beach surrounding Fishing Lake, and stretches just under
a kilometer. It is located twenty kilometers north of Foam Lake, off of Highway #16. This location,
matched with the high seasonal traffic, including the target market, have limited alternatives to grab a
quick meal or basic household items. An overview of the location can be found in Appendix 1.
The expansion in summer get-a-ways surrounding the Fishing Lake area is drastic. Upper-middle class
and high-income earners are building summer homes bigger and more beautiful than ever. On average,
each beach has around one hundred cabins. Leslie Beach has fifty seasonal campsites and fifty daily
rental sites.
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Chorney Beach neighbors Leslie Beach, and is equivalent in size and also boasts a golf course. The golf
course attracts high seasonal traffic and does not offer quick, simple meals. Because of the close
proximity, golfers will be inclined to stop at Sand Castle for a meal after their round of golf. Leslie Beach
also hosts numerous events throughout the year. Events include monthly cabin owner appreciation nights,
beach volleyball tournaments, farmer markets, and movie screenings on the beach. These events help
bring more daily foot traffic into Leslie beach.
Other beaches including Buckhorn Bay, KC Beach, and Ottman Beach are all within a seventeen
kilometer radius of Sand Castle. These beaches are similar in the amount of cabins and campsites
available.
Hours
While it is essential that we are open to serve the lunch rush, it is not necessary for us to be open any
earlier that 11:00AM throughout the week. After all, people usually do not get to the beach much earlier
than noon. However, on Saturday and Sunday we will be open at 10:00AM just in case our customers are
requiring a carton of eggs or jug of milk to complete their morning brunch. Generally, we will be open
until 10:00PM every day. However, hours will be up to the discretion of the manager. If the weather is
gloomy on a Tuesday night, we will shut down and hope for sunnier skies in the morning. However, if
there is occasion that is keeping people around the beach, the manager will have the ability to flip burgers
until later in the night. To detailed hours schedule is attached in Appendix 1.
Weather is a critical factor that may fluctuate Sand Castle’s hours. We plan on opening on the same time
every day. However, if the weather is gloomy we may shut down earlier. If the weather is bright, we are
also certain to extend our hours later than originally expected!
Facility
The facility is an existing building of one thousand square feet. This will provide adequate room for a fill
kitchen with all the required amenities for our employees to create our meals. Connected to the kitchen is
a small office, which will allow for employees to take a break in and host meetings. As well in the back of
house area there is a small storage space. Since majority of the products for sale will have a long shelf
life and a high turnover, the small space should be adequate. The front of house area is a very open space.
The space will allow for shelves, counter tops, tables and coolers to be put in place. The back wall will
consist of four seat tables for guests to enjoy their meals. This space will also offer seniors an area to meet
for coffee and tea, which is a major trend in the area. The walls of the front of house area will be painted a
calming blue and be decorated with old pictures that were taken at Leslie Beach. This will allow a homelike, comfortable atmosphere to be created within the facility. Only four tables consisting of four seats are
required because we are projecting majority of orders to be taken out and eaten on the beach. Outside, we
will also set up two picnic tables with umbrellas as an alternative area for customers to enjoy their
purchases.
Initial Operations
In order to start up the seasonal business, Sand Castle will have to acquire a business license and a loan
from a financial institution. Once funding is approved, and the appropriate licenses to operate, we will be
able to be able to move forward and purchase the required assets and inventory. Some of these assets
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include refrigerators, shelving units and a cash register. Inventory includes flatware, ingredients and
kitchen supplies.
Risk Management
There are risks associated with in operating a business located on a beach front. A flood occurred in 2008,
and there is risk of a future water damage on the building. However, because the building is leased from
The Resort Village of Leslie beach, an insurance package will only need to be obtain to mitigate the risk
of damage to assets.
Initial Finances
Because of savings and “love money” provided from a family member, total start-up costs will be
minimized. The initial money is able to cover the lease improvements that will be the biggest cost
undertaken. The lease improvements will include a fresh coat of paint to the interior and exterior, interior
décor, and upgrades to the existing appliances. These renovations will be completed by retired carpenter
relatives for a minimal charge. A major investment will be the signage of the building. Developing a
vibrant sign will attract customers and be the primary marketing tool in attracting customers into our
business. The estimated cost of the renovations is $20,000. These costs include installing shelving and
refrigeration systems, upgraded light fixtures, and new flooring. As a result, a comfortable and relaxed
atmosphere will be created to complement our services.
Human Resource Plan
At Sand Castle, we want to ensure all customers are treated like our neighbours. When you walk into a
business, the atmosphere is what provides a first impression. Although we are able to offer a wide
selection of products, we want customers to remember the friendly nature of our staff. To do this, we will
need staff willing to assist customers and have them leaving with a smile on their face.
Recruitment & Retention
Because our staff does not require extensive training or skill sets, the primary hiring factor will be
accountability and a good personality. Because Sand Castle is a seasonal business, employees will
generally be retired individuals looking for work to keep them busy and students on holidays from school.
Fishing Lake boasts a strong sense of community, and a primary tool in recruitment will be word of
mouth. We will also introduce Sand Castle to the Fishing Lake and surrounding area using social media
in the forms of Facebook, Twitter and Instagram. This will allow us to create a following before we even
open our doors. We will begin recruiting a few months prior to ensure our staff is chosen in line with the
company values.
Job positions will also be posted on kijiji.ca and saskjobs.ca. These are nearly free alternatives to attract
employees that might not be familiar with the Fishing Lake area. These websites will allow us to post jobs
with specific qualifications that is viewable to the public. Resumes that are emailed because of the
postings will be viewed and evaluated by the manager. The manager will approve all hiring decisions.
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Once the staff is selected, training will be the next step to ensure employees are meeting expectations.
The training period will be short and will include basic tasks like how to operate the deep-fryer,
restocking practices and how to operate the cash register. The staff will be required to all be present at a
meet and greet night. The objective of the social event will be to acquaint the staff and develop a family
like relationship, which the employees will be able to pass onto the customers.
Retention should not be a significant issue, because summer jobs are often challenging to find part way
through the season. Summer jobs are also challenging to find in such a small location. The front entrance
gate, park maintenance, and the golf course are the only other alternatives for individuals looking to spend
their summer at the lake while still working. These other businesses receive numerous applications each
season, and rarely experience an employee quitting or being dismissed. If you have to work during the
summer, living at the lake and working on the beach is a strong incentive!
Management
As seen in Appendix 3, the owner will also act as the manager. It is important the manager exemplifies
the values that are expected of employees. The manager will ensure efficient operations and will
supervise the assistant manager and general staff. A strong sense of leadership needs to be displayed to
ensure the employees lower on the hierarchical chart follow the direction of the manager. As well, the
manager needs to conduct all actions in a respectful and professional manner.
Structure
Sand Castle’s structure will be simple because of the low amount of employees. Appendix 3 outlines how
the structure will be laid out. The owner will be at the top of the structure followed by the assistant
manager, and lastly the general staff.
The general staff will be responsible for tending to the customers and preparing their food. The assistant
manager will assist the owner is more tasks than the general staff. The assistant manager will be
responsible for tracking and ordering inventory, scheduling staff, and ensuring day-to-day activities are
done in a professional way. The general staff will operate the till, complete daily cleaning activities, cash
out and serve the customers.
As an owner, the key responsibilities will be overseeing all staff and their duties, marketing and
operations. The duties will include advertisements and promotions, inventory management, accounting
and overall staff management. Helping out in day-to-day tasks such as flipping burgers or ringing in
customers purchases are tasks the owner may have to complete on occasion.
Compensation
The general staff will be paid an hourly wage minimum that is ten percent higher than what is required by
law. All general staff will be paid $11.20/hour. This will create a competitive advantage, as the other
locations around Fishing Lake all pay their employees minimum wage. We feel it is acceptable to pay the
employees these wages, as it is above competitors.
As an owner, I will not be compensating myself with a salary for the first year of operations. This
decision was made to ensure profitability is achieved within the first year of operations. The money will
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remain within the business as a cushion for future years. As the financials suggest, if the business was
sold after five years of operations that loss of salary would be made up for.
Suppliers
We will be purchasing the majority of kitchen supplies from a Saskatoon dealership, Russell Food
Equipment Ltd. Russell Food Equipment Ltd. has delivery services that would save the stress of
transporting the new equipment. Purchases such as refrigeration systems, a new deep fryer and
microwave will be made through this company.
For lease improvements we plan to purchase as many supplies as possible from the Foam Lake Home
Hardware. Purchases will include items such as paint, drywall, and various miscellaneous small items.
Sand Castle wants local support, and believes a good way to initiate that is through supporting local itself.
Majority of merchandise and food sold will be purchased from Sysco. Sysco is a global leader in selling
and distributing food products to establishments. Products ranging from milk, ice cream and coffee filters
will be delivered on a weekly basis. Sysco is currently the supplier of the Fishing Lake golf course, and
delivers on a weekly basis. Therefore, establishing an agreement with Sysco was at ease since they were
already travelling to the area.
Bookkeeping will be completed by myself, owner. With strong personal knowledge in accounting,
finance and tax it is not necessary to hire externally.
Insurance
Regarding insurance, a Restaurant Pak from SGI Canada will be most suitable. This package covers
items such as equipment break down, food contamination, peak season increase, and silverware. Directly
from SGI Canada’s website, Appendix 6 has been attached to provide exact details of the insurance
policy.
Marketing Plan
In order to increase initial awareness, a prominent marketing plan must be in place. The target market,
competition, and positioning statements need to be developed in order for Sand Castle to market its
business as effectively as possible.
Target Markets
Sand Castle will have two primary target markets. The first will be children with parents, which fall into
the age range of 8 to 17 years old. The second will be young adults in the age range from 18 to 25 years
old. Whether stopping in for a slushie drink or a burger and fries, these age demographics will compose
the majority of customers stepping through the door.
The younger target audience of age 8 to 17 years old will be drawn into Sand Castle to purchase the wide
variety of candy. This younger demographic will compose the majority of the regular customers. This
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target audience spends their summer at the lake with their parents. Since the Sand Castle is conveniently
located within the regional park, it is only a bike ride or a short walk away.
The older target audience of 18 to 25 years will find themselves stepping into the Sand Castle for
convenience. This target audience has fewer responsibilities, and does not have to worry about preparing
supper on a regular basis. This audience generally does not want to take time off from the water or beach.
This audience will be purchasing mostly food items and basic beverages.
We also plan to target secondary markets within the Fishing Lake area. Being the only convenience store
in the area, majority of local residents will be inclined to save themselves a drive and shop at the Sand
Castle. This include the senior audience that live year round at Fishing Lake. This audience will have a
place to meet to have afternoon coffee and observe the busy beach atmosphere. As well this audience is
less inclined to want to drive to purchase minimal household items. If they are short dish soap, sun screen
or toilet paper the Sand Castle will be able to fulfill those needs quickly and conveniently.
Competition
In the Fishing Lake area, competition is kept to a minimum. There are no direct competitors, however
indirect local competitors have the potential to affect business. The Fishing Lake Golf Course is the only
significant indirect competitor.
Indirect Competition
The Fishing Lake Golf Course is located on Chorney Beach, which neighbors Leslie Beach. The golf
course offers similar products to the Sand Castle. However, these products are available with much less
variety. These products would include juice and pop beverages, ice cream treats and snacks such as chips
and sunflower seeds. These products are also premium priced.
Positioning
While Sand Castle has minimal competitors, we believe our convenience and service will allow for it to
be a competitive business. We are positioned as a convenient one stop shop, and feel customers will leave
feeling relieved and satisfied. The barriers to entry are high, as Sand Castle has signed an agreement with
The Resort Village of Leslie Beach. The agreement outlines that Sand Castle will be the only business
permitted to operate on the shore of the beach.
In terms of food offerings, we are differentiated from our competition, as no other business offers a
simple fast food meal. The golf course only offers meals for golfers that have participated in a tournament
or other type of event. Being the only business that offers a quick burger, fries and drink is a competitive
advantage. An overview of the competitors has been attached in Appendix 6.
Internal Analysis
In order to analyse Sand Castle internally, a SWOT analysis of the business and industry, examining
strengths, weakness, opportunity, and threats. The SWOT analysis can be found appendix 7.
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Marketing Strategy
Product/Service Strategy
The combination of product/service we offer is simple. However, there is no food and convenience store
in the Fishing Lake area. So in comparison to other Fishing Lake businesses we are highly differentiated.
Our wide variety of products are expected to experience high levels of demand. Thus, we know we will
have customers eagerly awaiting on our opening day!
Price Strategy
Sand Castle will follow a premium pricing strategy. We will follow a pricing strategy similar to our
indirect competition, the golf course. Our items food menu items such as hot dogs, French fries and
burgers will be priced on a percentage markup from their purchase cost. Our snack, candy and general
household items will be priced the same way, except with a lower percentage markup.
A menu broken down by category with the prices that will be charged to customers can be found in
Appendix 7.
Distribution Strategy
The majority of distribution will be conducted in house from hungry and thirsty customers. The only
external distribution we have planned is to attend the annual beach volleyball tournament. This event
brings a large group of day traffic into the regional park every year. By setting up a booth, this event will
help promote our business. It will also be quite profitable, as we expect higher revenues from the
increased awareness
Promotions Strategy
The main form of promotion will be our signage. The Resort Village of Leslie Beach is a small
community, and we do expect word to spread quickly. However, an appealing store front and prominent
signage will draw day traffic into the location. A large sign will be place on the main beach road,
directing customers to the Sand Castle.
When we first open, we will be partnering with the front entrance gate to spread the word. In order to
enter Leslie Beach, you must stop to purchase either a seasonal or day pass at the entrance gate. Sand
Castle will provide the gate with a variety of coupons to attract more customers. Examples of these
coupons include, buy one slushie get one free. This will entice customers to a greater extend to purchase
from the Sand Castle.
Projections
Projections of our sales, purchases and promotions can be found in Appendix 8.
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Financial Plan
Sand Castle’s financials have been based on the costs of items on the menu. These costs were created
using the average price a customer would spend per visit. While it would require numerous pages to
explain Sand Castle’s financials, an abundance of appendices are attached for ease of viewing.
Summary
Fortunately, a beloved family member has offered to assist in the business venture. The investor has
generously agreed to give love money- a no interest or pay back investment to cover the majority of startup costs. Currently, Sand Castle’s start-up cost are approximately $20,000. The majority of these costs
will consist of lease improvements and upgrading equipment. The building that will be leased contains
refrigerators, counters, ovens, deep fryers and the majority of basic equipment required for Sand Castle’s
business. However, upgrades are expected to be needed. See Appendix 8 for a detailed list of start-up
costs.
With the space being 1,000 square feet located on the main beach of Leslie Beach, the cost to rent is
relatively inexpensive due to the agreement with The Resort Village of Leslie Beach. A four month lease
will be $1,000 for the summer season. The main reason The Resort Village of Leslie Beach has agreed to
such low lease charges is the lack of a convenience store affects individual’s decisions to camp at Leslie
Beach. As well, the existing building has not been in use for the past three years.
In this space we are estimating that there will be approximately four tables with four seats are each. The
financials assume that an average of 60 customers visit Sand Castle a day and spend approximately
$12.25. Within this, 80% of purchases were spent on confectionary and food products and 20% on
groceries and household items. From these breakdowns, the total amount of revenue in the first summer
season of operations is expected to be 88,200.
Sand Castle’s largest and most important expense will be wages and salaries. These account for 51% of
total operating expenses. The higher compensation of employees is expected to mitigate turnover. Our
employees are additionally compensated with regular benefits. As manager, a salary will not be included
in the first year of operations. This was done to ensure profitability and maintain a cushion of funds
within the business.
Proforma Statements
A complete financial analysis of Sand Castle’s projections is available as an attachment. To view the
detailed financial plan view Appendix 8.
Critical Factors
There are three critical factors that will challenge Sand Castle. They include the amount of customers per
day, customer spending and the weather. The business is highly dependent on good weather to bring in
external traffic. With the majority of customer visits occurring on Friday, Saturday and Sunday, an
expectation of an average of 60 customers per day spending $12.25 per visit is reasonable. As long as
Sand Castle is able to meet these standards, it will be profitable in the first year of business.
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Conclusion
We hope you have enjoyed the contents of our business plan, and anticipate after analyzing the
information you too can share the passion we have for Sand Castle. We believe in the near future, Sand
Castle will be the best spot on the beach. So when the doors open, come down grab a burger and fries and
relax as you watch the tide come in!
Appendix 1: Hours Schedule
Employee
Manager
Assistant manager
General staff
Hours
11am-7pm
12pm-8pm
Varying
Days
Tuesday-Saturday
Wednesday-Monday
Daily
Appendix 2: Floor Plan
Appendix 3: Human Resource Structure
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Owner/
Manager
Assistant
Manager
General
Staff
Appendix 4: Competition Overview
Appendix 5: Insurance Policy
Coverage features
In addition to the core property coverage and liability coverage highlights, here are some of the coverage features you'll find useful to your food
service business.
Artwork
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If your restaurant has paintings, sculptures or other works of fine art on display for ambiance or even consignment, then protect it with
Restaurant Pak coverage, up to a limit of $10,000. Your artwork is even covered when it's in transit or temporarily away from your insured
premises1.
Business interruption due to third-party loss
If your business' activities are interrupted causing you an economic loss due to physical damage caused by an insured peril2 to the buildings,
structures, machinery equipment or stock of a neighbouring business, with Restaurant Pak you're covered.
This coverage includes damage by an insured peril to a supplier or recipient property that also causes an interruption to your business and
subsequent economic loss.
Coat check room
If your establishment has a dedicated and supervised coat room, Restaurant Pak will cover the contents of apparel and other property left in
your care by customers provided the disappearance is not mysterious or a result of improper tagging or dispensing. If the loss is due to theft
rather than an insured peril2, the incident must be reported to the police.
Equipment breakdown and spoilage
If an equipment breakdown occurs in your business, not only is the affected equipment covered, so is any loss of perishable items that spoil or
are contaminated as a result of the breakdown.
Food contamination
If your business suffers loss due to the discovery, or suspicion, of food contamination, Restaurant Pak will pay for:
-the cleaning of your equipment
-replacement of the food products in question
-any necessary medical tests or vaccinations for employees
-your loss of business income
-advertising expenses incurred to restore your reputation
This coverage excludes the payment of fines or penalties related to the contamination.
Peak season increase
Suffer a loss in the middle of your peak business season? With Restaurant Pak, your insurance is automatically increased by 25% to provide for
seasonal variations, provided the amount of insurance you've purchased is 100% or more of your average monthly values.
Silverware/stemware
If plain-Jane wine glasses and run-of-the-mill cutlery just won't cut it, Restaurant Pak will replace your classy silverware and stemware with
equivalents, up to a maximum of $10,000. If you're a caterer, you're even covered if they're temporarily away from your insured premises.
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Appendix 6: SWOT Analysis
Appendix 7: Menu
Sand Castle
Food, snack & convenience menu
Food Item
Hamburger
Cheeseburger
Chicken burger
Chicken fingers
Onion rings
Fries
Poutine
Dry Ribs
Price
6
6.50
7
8
5
4
5
8
Convenience
Product
Sunscreen
Toilet paper
Dish soap
Bug spray
Laundry detergent
Paper towel
Garbage bags
Price
Snack Product
13
12
6
13
20
12
10
Price
15
Ice cream cone
Chips
Chocolate bars
Miscellaneous
treats
Pop
Juice
4
3
3
3-7
3
3.50
Appendix 8: Financial Plan
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