The master´s thesis deals with the business plan for establishing a small company. The study is divided into several parts. The first part focuses on goals, methods and progresses, meanwhile the theoretical part is where theoretic concepts are explained. Analytical part analyzes internal, external and industry environment of the company. The master´s thesis is completed by the proposal itself and its schedule.

This study deals with creating suggestions for extension of gastronomic services in the IMPERIAL CATERING, company. It describes and analyses gastronomy and the business environment in which company operates. It also tries to find ways of improving services and that way to establish and improve the company’s position on the market.

La presente investigación planteó un proyecto de inversión a nivel de prefactibilidad para una empresa de artículos decorativos personalizados y catering temático en la ciudad de Chiclayo, con el objetivo de determinar la rentabilidad del negocio. Para ello, se desarrollaron cinco estudios: un estudio de mercado, que se ejecutó a través de la técnica de la encuesta para determinar el perfil y preferencias del consumidor; un estudio técnico, para determinar la localización y distribución de la planta de trabajo; un estudio legal, para concretar los trámites de constitución formal de la Empresa Crea-Eventos Infantiles E.I.R.L.; un estudio organizacional, para definir la organización interna y procesos de trabajo de la empresa; y finalmente un estudio económico financiero, que definió al proyecto con una inversión total de S/.36,154.05, logrando resultados rentables en la proyección del flujo de caja financiero de los primeros 5 años de funcionamiento, arrojando un valor actual neto igual a S/.22,590.31, que demuestra la factibilidad del proyecto, así como una tasa interna de retorno igual al 49%. La investigación desarrollada fue de tipo cuantitativa descriptiva, ya que presentó resultados a través de la aplicación del instrumento del cuestionario y describió objetivamente la realidad estudiada, que finalmente fue procesada a través del programa Microsoft Word y Microsoft Excel, para lograr exponer al público el presente proyecto de inversión.

Esta investigación indagó sobre las particularidades de los clientes del servicio de catering, y buscó determinar las características de este servicio para bodas religiosas en las iglesias Santa María Catedral y Nuestra Señora de la Consolación, ubicadas en la ciudad de Chiclayo. Con el fin de obtener conocimientos sobre las características principales que los novios tienen en cuenta para contratar los servicios. La hipótesis de la investigación fue que con el paso de los años las características del servicio de catering para bodas religiosas en las iglesias en mención, han cambiado debido a las nuevas tendencias que aparecen, permitiendo así a las empresas innovar en los servicios y productos que ofrecen. El objetivo fue diagnosticar las características del servicio de catering para bodas religiosas en las iglesias estudiadas. El tipo de investigación es no experimental, transversal-descriptivo. La población estudiada fue de 288 novios. Se aplicó la técnica del cuestionario de ítem cerrado (encuesta). Los datos fueron procesados en excel 2010, mediante tabas y gráficos, los resultados fueron en números y porcentajes.

This thesis is about making catering information system. "Only" service point part has been realized, because of huge size of whole system. This WinForm application is based on internal 3-layer architecture. From outer perspective, there are only two  layers - client one and server one. Besides customizing bill of fare, service point part also provides efficient work with touch screens, which are used for food output. Strong emphasis lay on implemented user interface, stability and also solving problems like offline functionality

В магистерской диссертации проводится лингвокультурологический анализ названий заведений общественного питания крупных городов Китая – Пекина, Шанхая и Харбина. В работе выявлены группы эргонимов, выполняющих информативную и прагматическую функции. Определено, что в Китае чаще используются информативно нагруженные эргонимы, которые указывают на род деятельности заведения или тип кухни, которую заведение предлагает своим посетителям. В классе эргонимов, выполняющих прагматическую функцию, выделены номинации ассоциативного характера, объединенные общей позитивной направленностью; семантикой родственных связей и дома, а также использованием цифр, обладающих положительной символикой. / The master's thesis provides a linguistic and cultural analysis of the names of public catering establishments in major cities of China – Beijing, Shanghai and Harbin. The paper identifies groups of ergonyms that perform informative and pragmatic functions. It is determined that informatively loaded ergonyms are more often used in China, which indicate the type of activity of the institution or the type of cuisine that the institution offers to its visitors. In the class of ergonyms that perform a pragmatic function, associative nominations are highlighted, united by a common positive orientation; the semantics of family ties and home, as well as the use of numbers with positive symbols.

Los padres de familia que invierten en la adquisición de servicios para realizar el cumpleaños idóneo de su menor hijo manifiestan tener poco tiempo para organizar el evento, que en muchas situaciones los conlleva a sentir preocupación y estrés. Asimismo, en la actualidad existe poca presencia de empresas que logran integrar diversos servicios como show de entretenimiento, decoración y catering en una misma plataforma digital. El modelo de negocio de PartyMe está embozado para los padres de familia con poco tiempo para la organización del cumpleaños de su menor, que pertenezcan al nivel socioeconómico AB, cuenten con un alto poder adquisitivo, sean modernas y realicen interacciones cibernéticas. La ventaja competitiva de PartyMe es la capacidad de respuesta inmediata sobre las consultas de los usuarios, así como los servicios totalmente diferenciados, verificados y con calidad garantizada. Además, se ofrecerá flexibilidad en pagos donde no sea indispensable el efectivo y con total seguridad. El desarrollo del presente documento consta de dos partes, la primera se refleja la validación del modelo de negocio en base a una investigación cualitativa y la segunda parte mostrará cómo es este negocio financieramente rentable. / "Parents who pay for acquisition of services in order to celebrate the ideal birthday of their youngest son state that they have little time to organize the event, which in many situations leads them to feel worry and stress. Likewise, currently there is little presence of business that manage to integrate various services such as entertainment, decoration and catering shows on the same digital platform. PartyMe's business model is designed for parents with little time to organize their child's birthday, who belong to the socioeconomic level A and B, have high purchasing power, modern and carry out cyber interactions. PartyMe's competitive advantage is the ability to respond immediately to user queries; as well as totally differentiated, verified and guaranteed quality services. In addition, flexibility in payments will be offered where cash is not essential and with total security. The development of this document consists of two parts, the first reflects the validation of the business model based on qualitative research and the second part will show how financially profitable this business is. / Trabajo de investigación

Restaurants are a common form of an entrepreneurial activity, which gives work to thousands of people and which is a choice of many beginning entrepreneurs every year. However, very little attention is paid to this field of business. This work is a reaction to this situation and provides guidelines for compilation of a business plan and describes its specifics in catering. The first part deals with theoretical basis for entrepreneurship in this field, especially running the restaurant and hospitality trends. It is followed by description of general steps of business plan preparation. The second part focuses on practical aspects and provides a reader with a sample business plan of a restaurant with its typical structure and content. It contains description of the business, analyses of the situation in the market; it offers a marketing strategy in a marketing plan and a schedule of activities in an operational plan. It also outline human resource plan and risk analysis. Finally, a financial plan put all of the suggested together and evaluates the entrepreneurial idea from a point of view of money. The thesis discusses broad variety of aspects of foundations of a restaurant and provides the starting entrepreneurs with plenty of recommendations and guidelines how to succeed.

Information on the use of regional, seasonal and organic foods and opinions on the possible improvement of the current status were investigated in the school catering facilities of the South Bohemian Region. 35 completely filled questionnaires were obtained and evaluated from addressed respondents (heads of catering facilities, directors) of nursery and primary schools. Based on their assessment, it was found that most catering establishments have permanent food suppliers, usually 2 - 3. Kitchen managers prefer suppliers with a larger assortment (wholesalers, supermarkets). 85% of canteens said that regular suppliers give them discounts. From the region's farmers, 35-45% of the canteens take main foods, meat, milk and dairy products, less fruit and vegetables. The most frequently purchased regional food is potatoes, while fish and legumes are mainly imported. Approximately 80% of canteens do not include organic food in the menus. The main reason is their difficult availability and higher price. This is confirmed by the finding that the more the supplier is a local farmer, the fewer canteens use organic products and buy conventional foods. A frequent reason for not using regional food and organic food in the canteens is low awareness of their quality, fear of high prices and limited range. It is therefore necessary for farmers to improve the range of supply, distribution and marketing. Regular workshops for managers and demonstration courses for canteen employees on how to effectively use these foods in menus can improve the situation. Promoting these foods is also important in order to raise awareness among parents and children.

SyfteSyftet med denna uppsats är att undersöka hur revision av företag inom restaurangbranschen ser ut och få ökad förståelse för svårigheterna. Dess syfte är även att söka information om hur den interna kontrollen sköts i företag inom restaurangbranschen. Denna studie skall presentera intressanta åsikter om hur revision inom restaurangbranschen kan underlättas.  Bakgrund:    Att bevaka företagets tillgångar kan vara ett problemområde vilket kan existera i samtliga verksamma företag. Hos dessa utgör oftast intäkterna den största posten i företaget och det är därför viktigt att företaget har kontroll på denna post. Restaurangbranschen är en av de mest fuskbenägna branscherna, detta visar Skatteverkets granskning. Det finns en problematik med att se till att alla kontanter från försäljning verkligen hamnar i kassan. För att förebygga detta är det bra att ha ett system för intern kontroll. Metod:            I denna studie har den kvalitativa metoden använts för att uppnå uppsatsens syfte och besvara problemformuleringen. Studiens primärdata är baserade på personliga intervjuer med fem kvalificerade revisorer, som har erfarenhet av restaurangbranschen. Utöver detta har två restaurangägare och två skatterevisorer intervjuats för att få en djupare förståelse. Slutsats:          Det praktiska tillvägagångssättet vid revision av företag inom restaurangbranschen skiljer sig inte jämfört med andra branscher mer än att större fokus läggs på intäktsredovisningen. Med anledning av att restaurangbranschen i majoritet utgörs av mindre restaurangföretag som anses ha en större problematik med att ha en god intern kontroll utgör substansgranskning i regel tillvägagångssättet vid revision av företag inom restaurangbranschen. Det mesta tyder på att restaurangföretagets behov av systematisk intern kontroll beror till stor del av dess omsättning och ägarens roll i företaget. Den rimligaste tolkningen är att kontanthantering är det huvudsakliga bakomliggande problemområde inom restaurangbranschen. / Purpose:         The purpose of this thesis is to investigate auditing in the catering industry and to gain better understanding of the difficulties faced. Its purpose is also to seek detailed information on how a restaurants internal control is handled. This study will present interesting views on how the auditing process can be simplified in the catering business. Background: To monitor the company's assets can be a problem area which can exist in all operating companies. In these are usually revenues the major part within a company and it is therefore important that the company has control on this record. The catering business is one of the most cheating prone businesses; this is shown in a review done by the Swedish Tax Agency. There is a problem to ensure that all cash from sales actually end up at checkout. To prevent this, it is beneficial to have a system of internal control.  Method:         In this study, the qualitative method has been used to accomplish the purpose of the thesis and answer the problem statement. The studies primary data are based on face-to-face interviews with five qualified accountants, who have experience in the catering business. In addition to this, two restaurant owners and two tax accountants were interviewed in order to gain a deeper understanding of all the issues involved. Conclusion:    The practical approach in auditing firms in the catering business is no different compared to other businesses except greater focus on revenue recognition. Given that the majority of the catering business consists of smaller restaurant companies, they are considered to have a major problem with having a well functional internal control is substantive testing in general practices relating to the audit of companies in the catering industry. Most indications are that the restaurant company's need for systematic internal control depends to a large portion of its sales and owner's role in the company. The most reasonable interpretation is that cash management is the main underlying problem area in the catering business.