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STARBUCKS CORPORATION is an American global coffee company
and coffeehouse chain based in Seattle, Washington. Starbucks is the
largest coffeehouse company in the world, with 20,366 stores in 61
countries, including 13,123 in the United States, 1,299 in Canada, 977 in
Japan, 793 in the United Kingdom, 732 in China, 473 in South Korea, 363 in
Mexico, 282 in Taiwan, 204 in the Philippines, and 164 in Thailand.

The first Starbucks location opened
in 1971 in Pike Place market in
Seattle, WA. Eleven years
later, Howard Schultz was hired by
the company to be the director of
retail operations and marketing.
The first Starbucks with the
current coffee house look and feel
was opened in 1984 in downtown

STARBUCKS COFFEE MISSION STATEMENT:
"Our mission: to inspire and nurture the human spirit – one person, one cup
and one neighborhood at a time."

Our Coffee – It has always been, and will always be, about quality.
Our Partners – We always treat each other with respect and dignity. And we
hold each other to that standard.
Our Customers – When we are fully engaged, we connect with, laugh
with, and uplift the lives of our customers – even if just for a few moments.
Our Stores – It’s about enjoyment at the speed of life – sometimes slow and
savored, sometimes faster. Always full of humanity.
Our Neighborhood – We can be a force for positive action – bringing together
our partners, customers, and the community to contribute every day.
Our Shareholders - We are fully accountable to get each of these elements
right so that Starbucks – and everyone it touches – can endure and thrive.

Business organization and legal
form: Limited Liability Partnership.

• First of all I have entered into a contract
with a Starbucks.
• Than I have obtain a license of
15000+300+37500+40=52840$
Starbucks, because they don’t sell the
franchise.
• I have rented a restaurant of the centre of
Kiev, it is cost 15000$ per month.
• Opening Legal Liability Partnership (300$)
• I underwent the procedures of state legal
registration of legal entity, legal entity
registration in state statistics body and
legal entity registration in the tax
administration.
• I have registered my legal entity in the
Pension Fund of Ukraine, Fund of social
insurance of Ukraine against
unemployment, Fund of social insurance
against industrial accidents and
occupational diseases of Ukraine, the
Social Insurance Fund for temporary
disability of Ukraine and in employment
centre; stamp; registered in the tax
administration.
• I have bought all necessary equipment as
coffee
machines, refrigerators, tables, chairs, dis
hwasher etc. (37500$)

Taxation:
-VAT 20%
-Income tax 21%
-Tax on salary 36%

Staff:
-bakers (4) in shifts
-waiters(6) in shifts
-cleaners(2) in shifts
-barman(2) in shifts
-administrator(1)
-manager(1)
-director(1)
Monthly salaries payment: 11300$

Special Blend might include:
-Competitive pay
-Insurance: medical, prescription drug, dental, vision, -
life, disability
-Bonuses
-Paid time off
-Retirement savings plan
-Equity in the form of Starbucks stock and discounted
stock purchase plan
-Adoption assistance
-Domestic partner benefits
-Emergency financial aid
-Referral and support resources for child and eldercare
-A free pound of coffee each week

Number of visitors per day – 200 people
The average cost for spending 1 day – 15$person
Revenue per day – 3000$
Revenue per month – 90000$

From rental – 15000$
From electricity and water – 250$
For products (coffee, tea, milk, etc.) – 5000$
For staff – 11300$
Total spending for month – 31550$

VAT = (90000-20250)*20%=13950$
Salary tax = 11300*36%=4068$
Income tax = (90000-20250-13950-11300-4068)*21%=8491$
Net Profit=90000-20250-13950-11300-4068-8491=31941$

To open a restaurant I need 95899$

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Starbucks

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