Where in Moscow you can find the cheapest and most expensive burger. This time we decided to calculate the cost of its ingredients. When asked how much meat, vegetables, buns cost and what the mark-up depends on, representatives of establishments with burgers on the menu answered.

The cost of a burger (meat, vegetables, rolls, sauce)

120–180 rubles

Markup - 100–200%

(expenses for salaries, rent, equipment, office and net income)

YURI LEVITAS

Black Star Burger:

The cost of any burger primarily consists of meat, vegetables and rolls. It is these ingredients that determine the taste of the product, we use premium marbled beef, truffle sauce, foie gras. In a classic burger (worth 295 rubles), a cutlet costs 73 rubles, vegetables - 17 rubles, and a bun - 12. The sauce costs us 10 rubles.

Do not forget about additional ingredients (for example, cheese and bacon cost 10 rubles). As well as branded packaging and image paraphernalia (in the case of Black Star Burger, these are black gloves, a branded flag and parchment). In addition, the cost of burgers depends on the cost of salaries, rent, equipment, maintaining the cleanliness of the premises and other expenses.

The markup in our restaurants is one of the lowest on the market - 100% (with an average of 200%). At the same time, even in premium burgers (for example, a VIP burger), the markup does not rise above 120%.

Bulat Ibragimov

Basically, the price of a burger consists of meat and vegetables. A bun, if baked in a restaurant, usually costs nothing. We use aged meat for the burger, which loses about 25-30% of its weight during aging. Very important in a burger is the ratio of meat to fat, approximately 5:1. A big misconception is that you have to throw off the trimmings from the meat in the burger. After all, a burger patty should be treated like a steak, and the raw materials should be appropriate. Hence the cost of almost 160 rubles.

Ilya Klimov

ANDREY NITSENKO

"Primebeef bar":

The cost of our classic cheeseburger is within 150-180 rubles. It primarily includes Primebeef marbled beef patty, potato bun, English cheddar cheese, pickles, fresh tomatoes and romaine lettuce. You can also add cocktail sauce here. The price of such a cheeseburger in our bar is 290 rubles. The total margin is 40-50%.

IRINA SAFRONOVA
Shaggy Restobar:

The approximate cost of our burger with beef patty is 297 rubles. It includes a bun, beef cutlet, cheddar cheese, fresh tomatoes, cucumbers and lettuce, tartar sauce. In addition, we serve each burger with french fries and ketchup, which must also be included in the cost of the dish. In total - with the cost of a burger of 590 rubles - the margin is 50%.

Leonid Litvin

"Lunch buffet":

We make minced meat for cutlets ourselves, we buy rolls from the Marusya company. We choose vegetables from suppliers - greenhouse domestic. Sauce from the world leader Heinz. The cost of such a burger is 140 rubles, and we sell it for 329 rubles.

IGOR PODSTRASHNY

In the classical economic model of the restaurant market, it is believed that the cost should be 20-25% - about the same as rent. But we assumed that it would be better for our guest to eat a dish of quality products than to sit in an expensive interior. In addition, changes in the economic situation in 2014 encouraged people to pay more attention to expenses. Therefore, at Burger Heroes, we changed the business model (25% cost + 25% rent) to ours, where the cost of a burger is about 50%. Thus, we do not count on one-time consumption, but on loyalty and return.

Burger lovers have been discussing McDonald's burgers for more than a decade - someone scolds them for the quality, someone for the taste, and many believe that a normal burger cannot be worth the 48 rubles that we pay for this item on the menu, but come on, Finally, let's calculate what is the real cost of a burger at McDonald's.

I will not talk about quality now and refer to the video of the same chef Jamie Oliver, who harshly scolds the quality of burger patties, saying that it is made from parts of a cow that are not intended for human consumption. In our calculations, we will rely on store prices for good quality products, as if we were preparing these burgers ourselves at home.

This is the same McDonald's burger.

We break it into pieces - a bun, a beef patty, a piece of lightly salted cucumber, tomato sauce with pieces of silver onion - that's the whole composition of the McDonald's burger.

Everything is clear with a bun, we weigh what can be weighed

The burger patty weighs approximately 72 grams. When frying, ground beef loses from 27 to 30%, which means that the initial consumption of minced meat per cutlet was only 100 grams, which were fried to 72. If you add crackers, cereals to fash or use a lot of veins and various connective tissues in minced meat, then there is practically no frying will.

A kilogram of ordinary beef in our store costs from 450 to 550 on average. So 100 grams of minced meat will cost 45-55 rubles.

A piece of cucumber in 8 grams. A kilogram of salted cucumbers in a jar costs about 100 rubles. 8 grams - 80 kopecks.

Now we consider a bun, imported bread is usually used, for example, from Poland. Such a bun in the store costs 10-15 rubles.

As a result, the cost starts from 60 rubles. That is, the price of a burger at McDonald's is now below cost. But taking into account the fact that the products are purchased in bulk and not in the store, but from manufacturers, the price of the products included in the burger can be safely cut by 30-40 percent. As a result, we will receive 35-40 rubles. The real cost of a burger at McDonald's. There is enough for salaries, logistics and electricity. And if you take worse raw materials, because the main costs are associated with meat, then you can make a good profit on this dish on the menu.

UPD. An important addition. One of the commentators noticed that on my scales the weighing took place not in grams, but in pounds, which means that the actual weight of minced meat in the original product was more than 2 times less, that is, no more than 45 grams of meat per cutlet. Thus, the cost of a burger made from quality products should not exceed 20-25 rubles!

In today's fast pace of life, modern people often do not have enough time for a normal diet of homemade food. That is why people are so used to snacking on fast food. But fast food should not only satisfy hunger, but also bring pleasure. Therefore, there are many recipes for hot dogs. Despite the great competition, the burger business can bring in a good monthly income, as the food industry is in demand and is growing rapidly.

Burger history

Previously, it was impossible to imagine that an ordinary cutlet in a bun could gain such wild popularity among representatives of all walks of life. In 1904, the burger rose to prominence at the St. Louis Fair. But it wasn't until thirty years later that it became a gastronomic icon when Walter Anderson of Kansas founded a chain of eateries called Hamburger.

Every day this gastronomic product gained more and more popularity, most people wanted to repeat its recipe. It was then that entrepreneurs began to have their first thoughts about how to open a burger joint. So, how to make money on burgers?

How to open a burger joint?

Like any business, a burger joint must be opened with official business registration. How to open a burger shop in your city and what needs to be done for this? First you need to resolve the issue with the form of entrepreneurial activity: individual entrepreneur or LLC. Most of those who opened a burger shop choose the form of an IP enterprise, because a small institution does not have such large financial turnover. For a burger restaurant, it is best to choose a taxation system - a single tax on imputed income (UTII).

The process of opening an IP is very simple. First you need to contact the department of the Federal Tax Service (FTS) with a copy of an identity document, write an application, pay a state duty in the amount of 800 rubles. It is also necessary to select the type of activity in the OKVED classifier. For a burger bar, you can select the following activity codes:

• 56.10 Restaurant activities and food delivery services.
• 56.10.1 "Activities of restaurants and cafes with a full restaurant service, cafeterias, fast food and self-service restaurants."

At the end of the company registration procedure, employees of the relevant authority issue a certificate of PSRN, which indicates the status of an individual entrepreneur.

Documents required to open an institution

How to open a burger joint so that there are no problems with government agencies? To do this, you need to choose a room that will successfully pass all sanitary checks. It is necessary to collect a package of required documents for unscheduled inspections. At the request of the authorities, as a rule, it is necessary to present the following documents:

• OGRN certificate;
• safety magazine;
• TIN certificate;
• certificates for finishing with the necessary requirements of SES;
• documents for checking instrumentation and measuring utensils;
• contracts with SES and fire service;
• an agreement with the energy saving service and the sewerage service;
• an agreement with the housing complex for garbage collection;
• agreement with the tenant and contracts with employees.

Setting up a burger joint in a small town

As a rule, in a city with a population of up to one hundred thousand people, there is a small selection of good fast food establishments. Therefore, by opening a new, trendy burger place, you can attract a lot of attention from the unspoiled residents of a small town. A big plus of such settlements is that there are practically no worthy competitors in this business. The answer will be only in the affirmative to the question: is it worth opening a burger in a small town? But in order to start, you need to calculate all the pros and cons.

How to open a burger: a business plan step by step

When developing a business plan for a fast food restaurant, you need to distinguish between the target group of your customers. Most of the visitors will be students and schoolchildren, so the food should not only be tasty, but also affordable.

How to open a burger joint? Detailed instructions include the development of such items:

1. The concept of the establishment. At the very beginning, you need to develop the concept of your restaurant and hire design specialists to bring the plan to life.
2. Finding a location for a burger joint. The room for the hall should not be less than 70 square meters. It is desirable to create a restaurant in the city center, in a place with high traffic.
3. Preparing the premises and inviting special government services to monitor the implementation of all points of requirements. When opening a burger joint, it is necessary to pass an inspection by the sanitary and epidemiological service and the fire inspection.
4. Recruitment of personnel for the institution. All employees must have health books. At the initial stage, you need to hire: a welder, two workers in the hall and a cleaner.
5. Advertising campaign. The most important point for ensuring a quick payback of the enterprise and making a profit. To promote an institution, it is necessary to correctly think over an advertising company. The institution must have its own website, which provides a menu and lists all the services of this institution. When providing delivery on the website of the institution, there must be a form for filling out the order. It is advisable to advertise the institution on social networks.

Burger equipment

When choosing equipment for the premises, one should adhere to the concept of the institution. In order not to miss any small nuances, you need to make a list of necessary things:

• purchase chairs and tables, according to the design;
• order a bar counter and bar furniture;
• develop and order an outdoor sign;
• purchase or make to order a uniform for employees;
• install alarms and video cameras;
• buy kitchen equipment.

When choosing equipment, it is advisable to focus on models of reliable and trusted manufacturers.

Facility menu

The tastier and better the food in the burger, the more profit the establishment will bring to the owner. To ensure variety, the menu usually uses a lot of vegetables, seasonings, sauces and, of course, good quality meat. Since the contingent of the institution will be very different, the dishes should also be varied. Therefore, it will be a big plus if, in addition to burgers, salads and french fries, the menu includes vegetarian dishes, dishes for children and people with diabetes.

How much does it cost to open a restaurant?

How to open a burger joint? Will the business generate income? How much does it cost to open such an establishment? How to open a small burger joint? Of course, this business is profitable, but on condition that there are a small number of competitors on the market with a similar business concept. Opening a burger shop from scratch can cost about 5-10 million rubles, which already includes all the costs for the payback period of the business. At the initial stage, you won’t be able to earn much on fast food. At first, the profit will be about 30 thousand rubles. per month. But with the right approach and a well-thought-out advertising campaign, income can be increased by two to three times. The payback period for this business is about two years. For a small town, that's pretty good. Therefore, it is beneficial to open a burger from scratch, investments pay off relatively quickly.

Required investment

The financial plan in the early stages includes a lot of costs, but this business is good because you can invest in it gradually. You can start with just a few types of burgers and a few drinks. Initial investment in rubles:

• somewhere around 420 thousand will be the cost of equipment;
• about 40 thousand rubles - payments to personnel;
• the cost of consumables will be somewhere around 20 thousand;
• room rent - about 50 thousand rubles.

The total amount of initial costs will be approximately 530 thousand rubles.

In order to receive a steady income and not violate the law, a newcomer to business needs to know some of the nuances of his business. Some helpful tips for aspiring entrepreneurs include:

• mandatory registration of a cash register with the tax service;
• cooperation exclusively with reliable food suppliers;
• the presence of features in the institution, features that distinguish it from competitors;
• at first, it is necessary to win the trust of the client, to interest visitors, including potential ones;
• organize the room in such a way that the interior looks interesting and not cluttered;
• waste disposal should be considered.

Business Marketing

One of the main aspects of opening a fast food restaurant is marketing. If an entrepreneur decides to open a franchised establishment, then at the initial stage he will be accompanied by a franchise company. This is one of the easiest options for starting your own business. But businessmen who decide to embark on an independent voyage need to develop their own logo and brand so that customers can easily remember the institution.

The most powerful marketing tool today is the Internet. Now many people search for a restaurant on the Web, read reviews about the establishment and order delivery. Therefore, when opening a burger joint, you will need to make a local press release, launch a special offer for customers who will visit the institution on the opening day. A big plus will be an invitation to the opening, a free tasting of dishes, attracting the attention of the media and food bloggers.

Another good solution to attract new customers is to create with coupons and cumulative discounts (this will make the customer come back to the restaurant again). You should always remember about additional services (for example, food delivery to your home). Perhaps for even more income, a takeaway restaurant concept should be developed.

Summarizing

There are many risks involved in a fast food business. These risks can begin both with negative customer reviews and with SES inspections and fines. The owner of a burger shop needs to pay great attention to the quality of products and the shelf life of food. One bad food incident can ruin an entire business. Satisfied customers bring money to the institution.

If you are thinking about starting a small business, then there are many options in stock. Retailing can be exciting and lucrative, but nothing moves faster than the food industry. Now, when you have already decided to open a restaurant, you need to decide on the style of its cuisine.

And if you are like us, then the solution will be simple - burgers. Why exactly hamburgers? Let us explain the reason and how to open a burger joint.

Reasons to open a burger restaurant

1. Favorite American food, which every year is becoming more and more popular in other countries

Since its inception, hamburgers have been considered American food, except for a short time in the 1900s when Upton Sinclair exposed the unsafe and unsanitary conditions in the meat industry. However, people weren't against hamburgers, but against meat processing methods. Like baseball, Americans will always love hamburgers, and what they always love is also to the taste in most other countries. This indicates a stable consumer market.

2. Hamburgers are easy to make

In burger restaurants, there is no need to do anything special, except for really good burgers and fries. Luckily, burgers are relatively easy to make and don't take long to cook. All you need is fresh meat, fresh buns and fresh ingredients and you can make a fantastic burger in minutes. Sushi bars, Italian and French restaurants will take several minutes to prepare and serve the dish. In a burger restaurant, you will be able to make burgers and serve many more customers during this time.

3. Large selection of hamburgers

Burger restaurants today are not the restaurants they used to be. Gone are the days of the simple cheeseburger with lettuce, tomato and ketchup. Now we are the era of hamburgers with endless choices for all tastes. The job of a burger restaurant is no longer about your food being ordinary and simple, now many burger restaurants offer special sauces, gourmet toppings and unexpected combinations. Hamburgers may seem simple, but they are definitely not. And this is not just an unusual combination of a cutlet with potatoes laid on top, fried eggs, pineapple and so on.

4. Hamburgers aren't just for meat lovers

If you are worried that the market will be limited to meat lovers, then feel free to cast aside doubts. You can already find really fantastic veggie cutlets on almost every menu (just check out ours!), it will surely please any vegetarian. And even if you are a meat lover, you will still be pleasantly surprised by the filling of a vegetarian hamburger.

Hamburgers aren't limited to just beef. Today you can find hamburgers stuffed with lamb, pork, and even bison. If you don't eat red meat, you can try the juicy chicken burger; if you're a pescatarian, you can try the salmon burger. Regardless of dietary restrictions, you will be able to find your perfect burger. Our menu includes 11 burgers, ranging from traditional beef burgers to burgers with spicy merguz sausages, which makes it possible for absolutely everyone to visit our restaurant.

Hamburgers are an American classic that everyone loves. There are so many different types of meat buns and truly fantastic veggie burgers on the market today, and they play a really important role.

If you want to open a burger joint from scratch, then it doesn’t always make sense, as sometimes it’s better to buy a ready-made franchise.

What do you need to open

So what does it take to open a burger joint?

Real estate

One of the main aspects of any restaurant is its location. The space you buy, rent, or build can affect everything from how people recognize a diner, to physical capacity and service capabilities. Here are some questions you may be interested in:

Brick or wagon? The growth in food truck production has enabled food service operators to expand beyond the brick-and-mortar stores. Starting costs per van are lower, however, obtaining the necessary license to operate can be difficult in some areas of the country. A brick-and-cement building costs more, but it is easier to get a license for it. The small footprint of the van is another point to consider when lowering launch costs.

Rent or buy? This question largely depends on the available capital, because renting a building or a van will require much less investment than buying them. But if you rent a space, property, or van, you will be limited in how you can change it. Buying a van or a building gives you more flexibility to make changes, but if the business fails, the volatility in the real estate market can weigh in on your losses. If the real estate market has a positive trend, then the sale of real estate can offset some of your costs.

Where is the people? Regarding the potential location of your premises. How many people live or work in your immediate area? Does the property have a good view from a busy street? How is traffic moving? Do you have enough parking space? And if the public can't find it, then even the perfect space won't get you much.

How much space do you need? It is important to take into account the space both in the kitchen and in the dining area. You need to be sure that you can accommodate and serve a sufficient number of customers, generate the necessary profit, and that the kitchen has room for the necessary professional equipment that will be needed to prepare food in the required volume. According to Total Food Service, most restaurants need 40% of the total area for kitchen and storage, while the remaining 60% is used for recreation and customer service.

Burger equipment

Investing in the right commercial kitchen equipment is one of the biggest steps in starting a burger joint. The equipment of your kitchen will determine its workflow and production capacity, and some types of equipment will even affect the taste of food. Listed below are just some of the equipment and accessories you may need when comparing options.

Commercial refrigeration equipment can be in the form of refrigerators with drawers, counter models and cold rooms. Commercial freezers are available in the same format, but there are models with a lift-up lid. The type of refrigeration equipment needed is determined depending on the space and amount of food to be stored. You can also invest in a burger counter that keeps the toppings and other ingredients cool until they are needed, and it also frees up the surface for making sandwiches.

Commercial grills can be on charcoal, with a frying surface and outdoor. Grills on coals and with a frying surface can be electric or gas, and an outdoor grill is heated by charcoal or gas. The right grill for your burger grill can bring the desired flavor to your burgers.

A vegetable cutter can make cutting fresh burger fillings more efficient, such as cutting tomatoes and onions. The French Fry Slicer is a more specialized slicer that will allow you to serve freshly cut French fries in the size and shape you want.

For a burger joint, finding the right commercial air fryer to cook perfectly crispy fries and other dishes is essential. Table and floor models are available and can be powered by electricity or gas.

A commercial dishwasher quickly and easily cleans and disinfects, and ensures compliance with all hygiene standards regarding dishwashing. It disinfects dishes with chemicals or boiling water. There are tall door dishwashers for large volumes and built-in dishwashers for tight spaces.

The hamburger press makes it quick and easy to prepare burgers. There are models for different sizes of hamburgers and models with adjustment.

Choose your restaurant furniture carefully to balance comfort and aesthetics. Restaurant tables are sold in one piece or with a split top and base to create the perfect arrangement. Choose between stools and bar stools so that customers have a choice to suit their preferences. Also stock up on high chairs for younger visitors.

Permits

As in any catering, you will need basic permits from the fire department, SES, as well as a license to sell alcohol. The rest of the documentation may relate to redevelopment and construction.

Marketing your business

Marketing is one of the most important aspects of opening a burger joint. If you decide to open a franchised location, then the company will help with marketing, as well as provide promotional packages and support. However, if you open up in your own concept, then you will need to create a slogan yourself. Building a brand will help customers remember you, so it's important to keep the restaurant and any promotional materials consistent.

The internet is a powerful marketing tool and many people search for restaurants online so it cannot be ignored. A locally search-optimized website and social media activity can easily increase sales. When you first open it, you can create a local press release, launch a huge special offer to generate leads, and even invite local food bloggers to a free food tasting in exchange for a review. Naturally, you need the first customers to attract more and more new ones. Run a text or email newsletter, and create loyalty programs with coupons and promotions to encourage customers to come back again.

Do not forget about additional services such as home delivery of food. Perhaps you will also like the concept of a takeaway restaurant.

The fast food market for its more than half a century of history, since its appearance in the 50s in America, has repeatedly proved its relevance among consumers of different incomes, occupations, and lifestyles. All kinds of hamburgers, cheeseburgers, hot dogs are also readily bought by office workers, those who are on the road, they are often taken to picnics, they can be a good addition to a family dinner.

For entrepreneurs, this is also a good option to start a business using established technologies and methods. In addition, this type of business is very flexible in choosing a format - you can open a burger cafe, you can use mobile vans, or you can sell burgers via Internet platforms with delivery to the client directly at their destination. In any case, this type of business is also attractive because it does not require significant financial investments and the payback period for a burger shop rarely exceeds 1-2 years.

This article will offer a business plan for opening a burger restaurant designed for a small city, with the necessary calculations, as well as an analysis of the benefits and risks associated with this type of small business.

business concept

When choosing the form in which to offer the client burgers and all the food and services related to this type of fast food, it is necessary to use the business concept as a basis, as they say, a “chip”, which would distinguish it from competitors, making it attractive to a certain group of consumers .

There are several such options:

All the proposed concepts, despite the different technical approach to the provision of services, have one thing in common - a high-quality, fresh burger. Therefore, the main attention in building the entire business scheme should be focused specifically on the technology of preparing a hamburger and its accompanying additional food products - french fries, various salads, drinks.

Choosing a place for a burger

The main requirements for a burger outlet in its stationary version are as follows:

If we talk about what is better - to acquire ownership of the premises or to use the lease, then it all depends on the specific conditions and prices in the commercial real estate market. If rent is provided, then the average price of such a room is approximately $ 5,000 per month.

Equipment

There are no special problems with equipment for a burger bar now. Most of it can even be ordered with delivery through online stores, or directly from the manufacturer.

The standard set of a small format burger includes:

In addition, you will need a set of kitchen tools. It is also necessary to equip the premises with furniture, air conditioning, burglar alarms, cash registers.

The total budget for fully preparing and equipping a small burger joint will be approximately $30,000 to $40,000.

Staff

The success of the burger business largely depends on the professionalism and friendliness of the staff, the latter being of decisive importance. After all, even selling very high-quality meat buns, it will be difficult to attract and retain a client if he is served by gloomy, unfriendly chefs and waiters.

To work in a hamburger shop, you will need at least two chefs and 2-3 waiters. You will also need an administrator who will deal with all internal logistics and provide the process with all the necessary products and consumables.

To hire staff, you can use the services of outsourcing companies or recruitment agencies.

The average budget for financing the salaries of the staff of 6 people will cost 3 thousand dollars a month.

Hamburgers and related products

Apart from the main product of the burger, which can have various types and types of ingredients used, ranging from the classic beef burger to vegan options

(calculated for those who, in principle, do not eat any meat), also

customers are offered a set of products consisting of:

• salads
• French fries
• fried chicken wings
• sweet carbonated drinks
• tea and coffee
• natural juices.

The average cost of a hamburger is in the range of 3-5 dollars per 1 pc.

The average price of a buyer's check, which you should focus on, is 7-8 dollars.

Legal support for opening and operating a business

The business of producing and selling burgers traditionally belongs to the field of small business, which primarily provides for simplified registration and a form of taxation. As a rule, either the legal form of an LLC or an individual entrepreneur is used. The cost of registration, registration of permits, opening of accounts will average no more than 500-600 dollars. However, corruption risks should also be foreseen, which can increase this amount several times.

It should also be recommended here that aspiring entrepreneurs try to start a business with a franchise, i.e. the right to work under an already well-known trademark or brand. In addition to the fact that the entrepreneur receives a marketing advantage, he can still take advantage of support from the franchisor, including assistance in training staff, organizing and setting up the outlet, and some financial support. The cost of a franchise can cost about 10-20 thousand dollars.

Marketing

The best marketing move when organizing a burger is a quality product, impeccable service and goodwill towards customers. In addition, important marketing decisions can be:

1. The original appearance (facade) of the outlet
2. Creation of your website and distribution of advertising through network resources
3. Promotions and bonus programs
4. discount cards
5. Cooperation with well-known payment systems or banks in terms of providing cashback services

Also, do not forget about traditional advertising formats, such as outdoor advertising, distribution of booklets, colorful cards - menus with coupons, and even commercials and texts in the media.

Calculation of financial and economic parameters of a business plan for a burger

After the business concept is defined, the form of the outlet is chosen, it should be fixed what profit should be expected and how quickly the investment will pay off. To calculate these basic business parameters, it is necessary to calculate three indicators.

1. Initial investment (price in USD)

This includes:

• rent of premises for a period of 12 months - 60,000
• equipment 30 000
• registration of a business registration license 600

Total initial investment: 96,000

1. Fixed expenses per month (in dollars)

• staff - 6 people - 3000
• marketing - 600
• expenses for utilities, security, electricity - 2000
• logistics, transport - 1000
• product costs - the cost of production at the rate of 60% of the average check of $ 8. With a daily throughput of 300 people, the average cost per day (from 8x300 = 2400 - the amount of daily revenue) is $ 1,440 per day or 43,200 per month.

Total operating and current expenses are: 49,800

1. Revenue.

To calculate the revenue of a hamburger area of ​​100 sq. meters, located in the city center, you can use the rate of 300 people per day. With an average check of $ 8, the daily revenue will be 2,400 per day or 72,000 per month.

1. Calculation of net profit and payback period.

Gross profit according to the parameters calculated above will be =

revenue - operating and current expenses = 72,000 - 49,800 = 21,200.

From this amount it is necessary to deduct the amount of taxes (15%). The total profit including taxes will be 18,800.

This amount of net profit should be adjusted for the seasonal factor, for the absence of a daily occupancy rate of 30%.

The final amount of net profit, taking into account risks, will be $14,000 per month.

With such a rate of return, the payback period for investments in the business will be at least 96,000 \ 14,000 \u003d 7 months.

Risks

To the traditional risks that accompany any retail business and the catering market, in particular, the owners of formats such as burger cafes, first of all, face the risk of competition of goods - substitutes - for example, hot dogs, pizza, all kinds of patties and pancakes, shawarma merchants - these are all direct competitors of burgers, especially with regard to price.

Another risk that is also worth paying close attention to is the risks associated with personnel. To neutralize such a risk, a lot of effort will have to be spent on preparation and training, a careful selection of people who can not only accurately follow all instructions, but also work with enthusiasm and be friendly and cheerful throughout the working day.