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Without lots more specific information, there are too many variables to address this question. If you are trying to develop a business plan for a coffee shop, some important starting points for your consideration would include: 1) Location and size of the shop, which would relate to the cost of renting the space and equipping it with kitchen and facilities for customers; 2) Clientele, as the customer base you hope to cultivate may influence business hours, decor, additional items sold or services provided; 3) Sources and costs of supplies - are you planning to serve only organically grown coffee, use (and wash, and store) ceramic plates and steel cutlery as opposed to disposable; 4) Employees, which may be needed to cover hours open, food preparation, cleaning the shop, and so on but need to be paid and provided with insurance; 5) Advertising to attract business to the shop once it opens; and more.
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