| Sažetak | U prvom dijelu rada opisani su osnovni pojmovi poduzetnik i poslovni plan. U istom poglavlju dani su osnovni podaci o poduzetnici, njenim referencama, kao i djelatnost koju obavlja. Slastičarnica „Healthy Cake“ osmišljena je kao slastičarnica u retro stilu, srednje veličine, fokusirana isključivo na proizvodnju bezglutenskih slastica. U tu skupinu spadaju: torte, kolači i palačinke. Osim slastica u ponudi su svježi i zdravi sokovi. Nadalje, analizirani su svi segmenti poslovnog plana kako bi se analizirala ekonomska opravdanost otvaranja ovakve slastičarnice u gradu Splitu. Definiran je pravno-organizacijski oblik poduzeća, te zadaće zaposlenika. Planirano je zaposliti četiri slastičara i četiri konobara, a ostale financijske i marketinške poslove obavljala bi vlasnica. U marketinškom dijelu objašnjene su stavke marketing miksa, a to su: proizvod, cijena, promocija i distribucija. Prilikom definiranja politike cijene naveden je cjenik slastica na komad, kao i cijena cijelih torti, ovisno koju tortu kupac izabere. U financijskom dijelu navedena su stalna sredstva koja iznose 30.762,00 €, te obrtna sredstva, čija vrijednost iznosi 16.450,00 €. Ukupan iznos ulaganja iznosi 47.212,00 €. Izvori financiranja slastičarnice su vlastiti i vanjski. Vlastiti izvori financiranja su izraženi u novcu, te iznose 15.000,00 €, dok je vanjski izvori financiranja bankarski kredit sa jednakim otplatnim kvotama u iznosu od 35.000,00 €.Rok otplate kredita je 5 godina sa četiri otplatna razdoblja. Projekcija rashoda za tri godine poslovanja iznosi 661.495,83 €. Projekcija prihoda za tri godine poslovanja iznosi 972.000,00 €. Nakon izračuna poreza na dobit, ukupna čista dobit nakon tri godine poslovanja iznosi 279.453,75 €. |
| Sažetak (engleski) | In the first part of the paper, the basic concepts of entrepreneur and business plan are described. In the same chapter, basic information about the entrepreneur, her references, and the activities she performs are given. Pastry shop „Healthy Cake“ is conceived as a medium-sized retro-style pastry shop, focused exclusively on the production of gluten-free sweets. This group includes: cakes, cookies and pancakes. In addition to desserts, we also offer fresh and healthy juices. Furthermore, all segments of the business plan were analyzed in order to analyze the economic justification of opening such pastry shops in the city of Split. The legal-organizational form of the company and the tasks of the employees are defined. Four confectioners and four waiters are expected to be employed, and the owner will perform other financial and marketing tasks. In the marketing part, the items of the marketing mix are explained, namely: product, price, promotion and distribution. When defining the price policy, the price list of sweets per piece, as well as the price of the whole cake, is specified, depending on which cake the customer decides for. In the financial part, fixed assets in the amount of 30,762.00 € and current assets in the amount of 16,450.00 € are listed. The total value of the investment is 47,212.00 €. The patisserie's sources of financing are its own and external. Own sources of financing are stated in money and amount to 15,000.00 €, while external sources of financing are bank loans with equal repayment quotas in the amount of 35,000.00 €. The loan repayment term is five years in four repayment periods. Projection of expenditure for three years of operation amounts to 661,495.83 €. The revenue projection for three years of operation is 972,000.00 €. After calculating the profit tax, the total net profit after three years of operation amounts to 279,453.75 €. |
