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Specialty market on the upswing

  • Level of difficulty:
  • Beginner
  • Marketing
  • Profitability Analysis
  • Sales Strategy
  • Growth Strategy

Prompt

Sie wurden von der Besitzerin eines unabhängigen Spezialitäten-Cafés namens Coffee & Beans engagiert. Das Café, das seit über 12 Jahren in einer beliebten Universitätsstadt existiert, musste im vergangenen Jahr erhebliche Rückgänge bei Umsatz und Gästezahlen verkraften.

The owner asks you to assess the financial situation and develop priorities for short-term stabilization. She would also like to hear your recommendations for a strategic realignment and sustainable growth.

Hintergrundinformationen

  • Primarily sells specialty coffees and hand-brewed filter coffees.
  • Staff structure: Two full-time baristas plus owner.
  • Owner lives off the café's profits.

1. Wie ist die Kostenstruktur des Cafés aufgebaut?

  • Variable costs: Raw materials such as coffee beans, milk, water.
  • Fixed costs: store rent, salary costs, insurance, marketing.

2. Wie hoch war der Gewinn im Jahr 2023?

  • Sold: 28,000 drinks.
  • Average price per drink: 4.00 euros.
  • Variable costs: 40% of sales.

Umsatz

28,000 x 4.00 euros = 112,000 euros

Variable costs

112,000 euros x 40% = 44,800 euros

Fixed costs

  • Rent: 1,800 euros/month x 12 = 21,600 euros
  • Wages: 2 x 15 euros/h x 6 h/day x 240 working days = 43,200 euros
  • Social benefits: 30% of 43,200 euros = 12,960 euros

Total fixed costs: 21,600 euros + 43,200 euros + 12,960 euros = 77,760 euros

Profit

112,000 euros - 44,800 euros - 77,760 euros = -10,560 euros

Result: Loss of 10,560 euros

3. Wie hoch war der Gewinn im Jahr 2024?

  • Sales: 25% decrease compared to 2023.
  • Price reduction: 7% per drink.

Umsatz
28.000 x 75% x 4,00 Euro x 93% = 78.120 Euro

Variable costs
78,120 euros x 40% = 31,248 euros

Profit
78,120 euros - 31,248 euros - 77,760 euros = -30,888 euros

Result: Significant increase in loss.

4. Wo könnten kurzfristige Prioritäten liegen?

  • Reduction of working hours or merging of shifts.
  • Raising prices again and focusing on higher-margin products.
  • Development of B2B offers (e.g. office supplies).

5. Was wäre eine sinnvolle langfristige Strategie?

  • Two large coffee chains opened new branches nearby last year.
  • Trend towards high-quality specialty coffee and sustainable consumption intensifies.

  • Positioning as a specialty café with a focus on premium products.
  • Development of our own roasting program and direct import.
  • Organization of coffee tastings and barista training courses.

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