Set sales goal

• Sales goal and reason(see last year and last month sales amount and think about reasons of achievement)

• Estimate gross profit margin and reason

• Estimate Gross profit

• Estimate manpower/ labor expense(10%of sales)

• Total labor expense(include insurance, benefit)

• Estimate sales administrative expense( Store supply, dispose, sales expense etc.)

• Estimate net income

• Set all rank sales goal and reason