Cookie Shop Business Plan | Business Plan
BUSINESS PLAN
Background
Grandma Miller's Cookies & Muffins was established about eight and a half years ago, and the current owner, Hannah Welles, has owned it for about two and a half years, selling it for health reasons. Hannah has an excellent rapport with her customers and is very knowledgeable about the area. Currently, the business shows a modest profit. Although the markup on the cookies is very good (i.e., sugar cookie dough sells for $1.85/lb., and the retail price of the finished cookies is $6.59/lb), the overall cost of goods sold is about 50 percent due to the serving of light lunches, muffins, soda, and juices (see menu).
As pointed out by an accountant, any sales over the current volume, 50 percent, is profit. As a result, sales could be doubled within the first twelve to eighteen months.
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