個案總覽

An entrepreneur's application for a loan to open a small restaurant is rejected. As a consequence, the restaurant's cash position is a concern. The case requires the student to calculate three cash budgets based on expected, optimistic and pessimistic sales projections.

Two partners who own a popular restaurant franchise must decide whether to open an outdoor patio. They must identify differential costs, categorize them as recurring flows (variable or fixed) or one-time flows (investments), perform sensitivity analysis, and calculate the projected return on investment to support their decision.