資金結構
Capital Structure

創業資金指一開始開店的花費，包含裝潢費、店面租押金、設備器材、招牌等等。在評估金額時，可以用攤銷的概念，算出每個月需分攤到多少費用。以裝潢費為例，若總裝潢費72萬，5年改一次裝潢，每個月就等於需要分攤12,000元的裝潢費。創業資金會依據行業有所不同，以下為常見的一次性開辦費用項目：

• 店面頂讓金：50萬~200萬元

• 招牌：5千~2萬元

• 裝潢：15萬~50萬元

• 員工訓練：6千~8千元/人

• 設備、器具：依據行業有所不同

• 雜項費用：依據行業有所不同

Start-up capital refers to the total cost of opening a store at the beginning, including decoration fees, store rental deposits, equipment, signboards, etc. When evaluating the amount of investment, you can use the concept of amortization to calculate how much expenses need to be allocated each month. Take the decoration fee as an example. If the total decoration fee is 720,000 yuan, and the decoration is changed every five years, it means that 12,000 yuan of decoration fee needs to be allocated every month. Start-up capital will vary depending on the nature of the industry. The following is a list of basic common one-time start-up expenses for reference:

• Store assignment fee: 500,000 to 2 million 

• Signboard: 5,000~20,000 

• Decoration: 150,000~500,000 

• Employee training: 6,000~8,000/person

• Equipment and appliances: vary according to industry

• Miscellaneous expenses: vary according to industry

營運資金包含店面租金、原物料、人事、行銷和水電雜支等費用，以比例來說，人事費用約占60％（±10%）、水電雜支20%（±10%）及行銷10%。建議租金成本低於總營收的 10％、人事成本不超過 20％、物料成本則不高於 30％

每月營運費用參考：

• 店租：900~2,300元/坪

• 水、電、瓦斯費用：8千~1萬5千元

• 人事費用：2萬8~4萬元/人

• 保全費用：5千~2萬元

• 行銷費用：2萬~10萬元

• 產品原物料：依據行業有所不同

• 雜項支出：依據行業有所不同

Working capital includes store rent, raw materials, personnel, marketing and water and electricity miscellaneous expenses. In proportion, personnel expenses account for about 60% (±10%), water and electricity miscellaneous expenses 20% (±10%) and marketing 10%. It's recommended that rental costs should be less than 10% of total revenue, personnel costs shouldn't exceed 20%, and material costs should not exceed 30%.

Monthly operating expenses reference:

• Store rent: 900~2,300/meter

• Water, electricity and gas costs: 8,000 to 15,000 

• Personnel expenses: 28,000~40,000/person

• Preservation fee: 5,000 to 20,000 

• Marketing expenses: 20,000~100,000 

• Product raw materials: vary according to industry

• Miscellaneous expenses: vary according to industry

店面營運有時會面臨資金缺口，例如颱風讓食材費高漲、器具損壞必須更新等，此時預先準備的週轉金就能派上用場。一般建議週轉金至少準備6~12個月，才能充裕的應付各項日常開支與天災人禍、意外事件。

Sometimes might face funding gaps, such as the funds that need to be allocated between the issuance of invoices and the receipt of payment, such as typhoons that increase the cost of ingredients, damaged utensils that need to be replaced, etc. At this time, transition money can come in handy. It's generally recommended that the transition money be prepared for at least 6-12 months to adequately cope with daily expenses, natural disasters, man-made disasters, and unexpected events.

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