Sample Essay

The sales forecast for Cold Stone Creamery franchise has been prepared with reference to the average sales of franchises currently operating throughout the country. The target of the parent company is to increase the average revenue per store to $500,000 in coming years but the current average revenue per store ranges from $350,000 to $375,000 per year. The sales forecast of the current franchise will be based on this average and the expected level of sales in the initial year would be 350,000 with a growth rate of 6 percent for subsequent years.

Year Sales
1 $350,000
2 $371,000
3 $393,260
4 $416,856
5 $441,867


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