he third element will require students to use Excel spreadsheets. Students will apply the tools, demonstrating good spreadsheet design and develop mastery of spreadsheet functions .
You serve as a consultant to new business owners. Your friend, Andrew, is an excellent cook and would like to open his own Hollywood themed fast-food burger restaurant in London. Following an initial positive meeting with his bank manager, he has asked you to help him. Andrew recognises that while compiling the financials is an essential part of any business plan, it is a very challenging area. He has sought your help in developing a budget spreadsheet and you have agreed to assist.
You must determine appropriate income and expenditure items and amounts for the proposed fast-food restaurant and construct an annual operational budget using an Excel spreadsheet to determine the annual operational profit.
The budget must be constructed to facilitate changes as the quality of cost/revenue estimates improves with greater understanding of the work involved and also for quick and easy sensitivity analysis, for example, what happens if income varies by say +/-5 % and some elements of costs vary by say -2 % while others vary by +3%. (These figures are only given as an example and have no particular significance).
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