9

Misterio
Perfumery

Project made by:
Ctlin Bogdan
Alexandra Vrvea
Andrei Baltag
tefana Chelaru
Ects 3, grupa 4



Misterio perfumery

1. Introduction and motivation

SC.Misterio.SRL was founded in the beginning of 2013 by the collaboration of five
people, located in Iai, on Tudor Vladimirescu street, no. 13, where also is the headquarter. The
company also has a store located in Union Square street. The company is registered at the
County Trade Register with the number J22/572/12012013 and the main activity is the sale of
perfumes.
We chose this field because we consider it a successful business, perfumes are
indispensable to anyone. We address both men and women, surprising them with the most
elegant and mysterious flavors. A permanent and quality fragrance gives the wearer confidence
while also being the one that impress and leave a memory to others.
It is a business that maintains desire to expand both nationally and internationally by
opening new stores.


2. Barriers to entry / to exit in the business

Barriers to entry on the market is any factor that prevents the entry of a new company on
the market stopping it to compete, equally, with other existing companies.

The main barriers that encountered Misterio were:
Competition and the degree of concentration
Fees of starting the business
Function authorizations
Import tax
The exit barriers are those that prevents or discourage disinvestments, in our case, in a
trade business. These are:
Training staff and stock costs
Unrecovered fixed costs
Risk of not recovering the remained unamortized value

3. Market segmentation
A priority in the development of our business is knowing our target market, but it all
depends on our promotion, our communication strategies which we apply to get attention and
gain customer loyalty. The market is a conglomerate composed of clients with different
revenues, age, family size, type of personality and also attitude towards the product. This is why
customers are different, with different needs and demands.
For market segmentation we used the following criteria:

geographical:
- local: stores from Iai
- local and national: online store

socio-demographic:
- gender: male/female
- age: more than 16 years
- revenue: more than 1000 lei
- environment: urban/rural

behavior:
- medium and high frequency of purchase

psychographic:
- tastes of each client are depending on their personality

advantages:
- quality
- persistence
- tastes
- quantity
- design
- brand
- economic

4. Objectives

Our principal objective is to achieve a sales growth of 20% for a period of one year
starting from 1 December 2013.
Secondary objectives:
We want to expand our range of products by selling beauty products
Attract a minimum number of 700 customers in the next month
Opening two new stores next year in Bacu and Piatra Neam
Increase notoriety on the perfumes market.
Improving the advertising

5. Total costs/ marginal cost examples

Total cost of the sale of a quantity of 8 000 perfumes, on the internal market:
Variable cost of purchase: 1 200 000 Ron
Cost of the perfume: 150 Ron
The fixed cost of purchasing: 150 Ron x 8 000 : 1 200 000 Ron
Fixed trade costs on the internal market: 150 000 Ron
Total intern cost:1 200 000 + 150 000 = 1 350 000 Ron
Unit cost of returning at intern:1 350 000 Ron/ 8 000 = 168,75 Ron

Marginal cost for a bigger order of 1 000 units:
1 350 000 *9 000 + 150 000 = 1 668 750 Ron
Total marginal cost: 1 668 750 1 350 000 = 318 750 Ron
Marginal cost per unit: 318 750 / 1000 = 318,75 Ron


6. SWOT analyze

Off-line store

Strengths:
- Possibility to test the quality of the perfumes
- Purchase in that moment the products
- Sales consultants can personally handle each
client so to determine them to buy

Weaknesses:
- Customers can view only the products
available in the store
- Customers cant compare our prices with
those of competitors
- The location of the store may be unknown
for some customers
Opportunities:
- Expanding the store nationally
- Creating a pleasant atmosphere to persuade
the customer easily to purchase at least one
perfume
Threats:
- Competition
- Customer orientation to online stores
- Increase the prices for renting space






On-line store

Strengths:
- Customers can order products at home
enjoying freedom in any city
- Possibility to compare prices
- The client can benefit of the unlimited access
to information about the products
- Time saving
- Possibility to order in any moment of the day.
Weaknesses:
- Customers doesnt have the possibility to
touch, smell or test the perfumes
- Shipping takes at least 24 hours
- The client doesnt benefits of the advices of our
consultants in choosing the perfume
- The purchase can be influenced by the product
image
- Uncertainty about product quality
Opportunities:
- Quickly feed-back
- Possibility to increase range because virtual
space is unlimited
- Upgrading and updating of the website
- Purchasing our products through the Internet
can give us the opportunity to reduce costs and
increase the turnover of the company and also
to attract potential business partners who can
help us grow on the market


Threats:
- Competition
- Virus
- Problems with Internet network
- Power up
- Hackers
- Non-seriousness of some customers








7. Purchase of fixed resources (store 1/ store 2/ store 3/ warehouse/ headquarter)

Situation of the fixed resources at Misterio stores: store 1- Union Square, no.22, store
2- Tudor Vladimirescu street, no.13, store 3- Copou street, no.5. These 3 stores have the same
fixed costs.
Nr. Category of fixed resources Quantity Price/unit (Ron) Price (Ron)
1. Buildings 3 70.000 210.000
2
Machinery, measuring, control
and adjustment equipment
46.200
- Air conditioning 3 1.900 5.700
- Thermic central 3 2.500 7.500
- Video cameras 12 1.800 21.600
- Fire protection systems 3 2.000 6.000
- Alarm systems 3 1.800 5.400
3.
Tools, devices, furniture,
instruments, office equipment:
34.200
- Gondolas 30 500 15.000
- Office set + chairs 3 1.800 5.400
- Computers 3 2.100 6.300

- Computer + cash
register with scanner
3 2.500 7.500
Total fixed resources 290.400
Warehouse
Nr. Category of fixed resources Quantity Price/unit (Ron) Price (Ron)
1. Buildings 1 50.000 50.000
2. Machinery, measuring, control
and adjustment equipment
9.200
- Video cameras 3 1.800 5.400
- Fire protection systems 1 2.000 2.000
- Alarm systems 1 1.800 1.800
3. Tools, devices, furniture,
instruments, office equipment:
16.400
- Gondolas 8 1.800 14.400
- Office set + chairs 1 2.000 2.000
Total fixed resources 75.600

Headquarter
Nr. Category of fixed resources Quantity Price/unit (Ron) Price (Ron)
1. Buildings 1 40.000 40.000
2. Machinery, measuring, control
and adjustment equipment
11.700
- Air conditioning 2 1.800 3.600
- Thermic central 1 2.500 2.500
- Video camera 1 1.900 1.900
- Fire protection systems 1 1.900 1.900
- Alarm systems 1 1.800 1.800
3. Tools, devices, furniture,
instruments, office equipment:
11.800
- Office set + chairs 2 2.000 4.000
- Computers 2 2.000 4.000
- Printer 1 1.800 1.800
- Telephone + fax 1 2.000 2.000
Total fixed resources 63.500
9

8. Fixed resources amortization in the first year (linear)

Nr. Category of fixed
resources
Dn
(year)

Entr
value
S1 (lei)
Entr
value
S2 (lei)
Entr
value
S3 (lei)
Entr
value
Wh (lei)
Entr
value
Hq (lei)
Entr value
total fixed
resource
Aan
S1
(lei)
Aan
S2
(lei)
Aan
S3
(lei)
Aan
Wh
(lei)
Aan
Hq
(lei)
1. Building 50 70.000 70.000 70.000 50.000 40.000 300.000 1.400 1.400 1.400 1.000 800
2. Machinery, measuring, control and adjustment equipment
Air conditioning 5 1.900 1.900 1.900 - 1.800 7500 380 380 380 - 360
Thermic central 5 2.500 2.500 2.500 - 2.400 10.000 500 500 500 - 500
Video cameras 5 7.200 7.200 7.200 5.400 1.800 28.800 1.440 1.440 1.440 1.080 360
Fire protection
systems
5 2.000 2.000 2.000 2.000 1.900 9.900 400 400 400 400 380
Alarm systems 5 1.800 1.800 1.800 1.800 1.800 9.000 360 360 360 360 360
3. Tools, devices, furniture, instruments, office equipment:
Gondolas 10 5.000 5.000 5.000 14.400 - 29.400 500 500 500 1.440 -
Office set + chairs 10 1.800 1.800 1.800 2.000 4.000 11.400 180 180 180 200 400
Computers 10 2.100 2.100 2.100 - 4.000 10300 210 210 210 - 400
Computers + cash
register with scanner
10 2.500 2.500 2.500 - - 7500 250 250 250 - -
Total fixed resources 96.800 96.800 96.800 75.600 57.800 423.800 5.620 5.620 5.620 4.480 10.760
10

9. Stores plan (store 1, store 2, store 3)



Caption:










New range
Gondolas for each brand
Gondole pentru produsele la
promoii
Window
Cash register
Entrance
10. Tangible/ intangible atmosphere

Tangible atmosphere
From the moment of the entry into the perfumery, customers will be welcome by a
smiling person who will be available for any advice or concern.
Regarding the design of the store, we chose the front wall (at the entrance) to be made of
glass to enable people that are walking in front of the store to view the products , so the
possibility that the number of people coming into our store to grow is quite high.
When entering the store, customers will walk on a polished floor made of porcelain hone,
and ceiling will be painted in a shade of beige, which in the middle will be a chandelier that will
give the store a bright and elegant ambiance, at the same time offering a fabulous image.
Each brand will have its own window, of middle height, which will be made of glass,
each of them lighted with dominant colors of each perfume, which will be the newest collection
and beside these, will be posters that will reflect every brand of perfume.
The light in the store will be diffuse, all will be focus on windows that are showing the
perfumes. New collections will be more intense lighted to stand out.

Intangible atmosphere
In order to provide a quiet and warm atmosphere for customers we thought to put a kind
of slow music.
The smell met in our store is created from the test of the perfumes. We cant have an
specific odor because in the store has to be a fresh air in order to help customer in choosing their
favorite flavor.
As the temperature inside the store will be maintained a constant temperature of 20
degrees in order to facilitate the proper purchase.


11. Digital signage

To be available for customers after the store will be closed, we plan to buy a touch screen
that will be placed on the window of the store. In this case, the interested customers can see our
offers and products in every moment of the day. Through this communication channel we can
influence the customer behavior, in this way we capture their attention and also will grow the
number of clients that will visit our store.
Also, in the center of the store we will put a device that will allow customers to see,
according to their pH, what perfume suites better.
Beside this, we will have a plasma placed on one of the walls, that will show ads with our
products and our brand, and also the available promotions and offers.

12. Stocks at 31.12.2013 ( in all three stores)

Store 1 Union Square
10



Nr.

Product name

Assortment

Quantity

Purchase price -
TVA(RON)

Product value

Deduced TVA
Bvulgari

- Omnia
40 ml 5 130 650 123,5
65 ml 5 190 950 180,5

- Au de Blanc
40 ml 5 125 625 118,75
50 ml 5 145 725 137,75
75 ml 5 185 925 175,75

- Extreme EDT
50 ml 5 125 625 118,75
100 ml 5 180 900 171

- Aqva EDT
50 ml 5 125 625 118,75
100 ml 5 167 835 158,65
TOTAL 45 1372 6860 1303,4
Calvin Klein

- Eternity Moment EDP
50 ml 5 142 710 134,9
100 ml 5 185 925 175,75

- Euphoria
50 ml 5 175 875 166,25
100 ml 5 220 1100 209
- CK In 2 U Pop 100 ml 4 174 696 132,24

- Escape
50 ml 5 137 685 130,15
100 ml 5 170 850 161,5

- CK In 2 U
100 5 165 825 156,75
150 3 198 594 112,86
TOTAL 42 1566 7260 1379,4
Chanel

- Allure
50 ml 5 175 875 166,25
100 ml 5 215 1075 204,25

- Coco Mademoiselle
50 ml 5 170 850 161,5
100 ml 5 230 1150 218,5

- Chanel No. 5
50 ml 5 180 900 171
100 ml 5 245 1225 232,75

- Pour Monsieur
75 ml 5 160 800 152
100 ml 5 215 1075 204,25

- Platinum Egoiste
50 ml 5 140 700 133
75 ml 5 185 925 175,75
TOTAL 50 1915 9575 1819,25
Christian Dior

-Hypnotic poison
50 ml 5 140 700 133
75 ml 5 195 975 185,25

- Jadore
70 ml 5 180 900 171
100 ml 4 235 940 178,6
- Dune pour homme 100 ml 3 240 720 136,8
TOTAL 22 990 4235 804,65
Hugo Boss

-Orange Woman
50 ml 4 160 640 121,6
75 ml 3 235 705 133,95

- Energise
75 ml 3 145 435 82,65
125 ml 5 200 1000 190
TOTAL 15 596 2780 528,2
Creed
- Spring Flower 75 ml 1 800 800 152
- Love in Black 75 ml 1 900 900 171
- Tubereuse Indiana 50 ml 1 465 465 88,35
TOTAL 3 2165 2165 411.35
Annick Goutal
- Eau dHadrien 100 ml 1 675 675 128,25
Clive Christian
- No. 1 50 ml 1 1900 1900 361
Vioris
-Trace woman 50 ml 6 32 192 36,48
-Trendy 50 ml 6 35 210 39,9
-New Wave 50 ml 7 34 238 45,22
- Vioris for men Etui 50 ml 4 33 132 25,08
TOTAL 23 134 772 146,68
Disney
- Spiderman 50 ml 4 40 160 30,4
- Mickey Mouse Rubber
Colection

50 ml

4

45
180 34,2
- High School Musical 50 ml 6 50 300 57
TOTAL 14 135 640 121,6
TOTAL STORE 216 11448 36862 7003,78







Store 2 Tudor Vladimirescu


Nr.

Product name

Assortment

Quantity

Purchase price -
TVA(RON)

Product value

Deduced TVA
Bvulgari

- Omnia
40 ml 5 130 650 123,5
65 ml 5 190 950 180,5

- Au de Blanc
40 ml 5 125 625 118,75
50 ml 5 145 725 137,75
75 ml 5 185 925 175,75

- Extreme EDT
50 ml 5 125 625 118,75
100 ml 5 180 900 171

- Aqva EDT
50 ml 5 125 625 118,75
100 ml 5 167 835 158,65
TOTAL 45 1372 6860 1303,4
Calvin Klein

- Eternity Moment EDP
50 ml 5 142 710 134,9
100 ml 5 185 925 175,75

- Euphoria
50 ml 5 175 875 166,25
100 ml 5 220 1100 209
- CK In 2 U Pop 100 ml 4 174 696 132,24

- Escape
50 ml 5 137 685 130,15
100 ml 5 170 850 161,5

- CK In 2 U
100 5 165 825 156,75
150 3 198 594 112,86
TOTAL 42 1566 7260 1379,4
Chanel

- Allure
50 ml 5 175 875 166,25
100 ml 5 215 1075 204,25

- Coco Mademoiselle
50 ml 5 170 850 161,5
100 ml 5 230 1150 218,5

- Chanel No. 5
50 ml 5 180 900 171
100 ml 5 245 1225 232,75

- Pour Monsieur
75 ml 5 160 800 152
100 ml 5 215 1075 204,25

- Platinum Egoiste
50 ml 5 140 700 133
75 ml 5 185 925 175,75
TOTAL 50 1915 9575 1819,25
Christian Dior

- Hypnotic poison
50 ml 5 140 700 133
75 ml 5 195 975 185,25

- Jadore
70 ml 5 180 900 171
100 ml 4 235 940 178,6
- Dune pour homme 100 ml 3 240 720 136,8
TOTAL 22 990 4235 804,65
Hugo Boss

- Orange Woman
50 ml 4 160 640 121,6
75 ml 3 235 705 133,95

- Energise
75 ml 3 145 435 82,65
125 ml 5 200 1000 190
TOTAL 15 596 2780 528,2
Vioris
- Trace woman 50 ml 6 32 192 36,48
- Trendy 50 ml 6 35 210 39,9

TOTAL

23 134 772 146,68

Disney

- Spiderman 50 ml 4 40 160 30,4
- Mickey Mouse Rubber
Colection

50 ml

4

45
180 34,2
- High School Musical 50 ml 6 50 300 57

TOTAL

14 135 640 121,6

TOTAL STORE
211 6708 32122 6103,18


Store 3 Copou



Nr.

Product name

Assortment

Quantity

Purchase price -
TVA(RON)

Product value

Deduced TVA
Bvulgari

- Omnia
40 ml 5 130 650 123,5
65 ml 5 190 950 180,5

- Au de Blanc
40 ml 5 125 625 118,75
50 ml 5 145 725 137,75
75 ml 5 185 925 175,75
-Extreme EDT 50 ml 5 125 625 118,75
100 ml 5 180 900 171
- Aqva EDT 50 ml 5 125 625 118,75
100 ml 5 167 835 158,65
TOTAL 45 1372 6860 1303,4
Calvin Klein
- New Wave 50 ml 7 34 238 45,22
- Vioris for men Etui 50 ml 4 33 132 25,08


- Eternity Moment EDP
50 ml 5 142 710 134,9
100 ml 5 185 925 175,75
- Euphoria 50 ml 5 175 875 166,25
100 ml 5 220 1100 209
- CK In 2 U Pop 100 ml 4 174 696 132,24


- Escape
50 ml 5 137 685 130,15
100 ml 5 170 850 161,5


- CK In 2 U
100 5 165 825 156,75
150 3 198 594 112,86

TOTAL

42 1566 7260 1379,4

Chanel

- Allure 50 ml 5 175 875 166,25
100 ml 5 215 1075 204,25


- Coco Mademoiselle
50 ml 5 170 850 161,5
100 ml 5 230 1150 218,5


- Chanel No. 5
50 ml 5 180 900 171
100 ml 5 245 1225 232,75


- Pour Monsieur
75 ml 5 160 800 152
100 ml 5 215 1075 204,25


- Platinum Egoiste
50 ml 5 140 700 133
75 ml 5 185 925 175,75

TOTAL

50 1915 9575 1819,25

Christian Dior



- Hypnotic poison
50 ml 5 140 700 133
75 ml 5 195 975 185,25


- Jadore
70 ml 5 180 900 171
100 ml 4 235 940 178,6
- Dune pour homme 100 ml 3 240 720 136,8

TOTAL

22 990 4235 804,65


Hugo Boss

- Orange Woman
50 ml 4 160 640 121,6
75 ml 3 235 705 133,95

- Energise
75 ml 3 145 435 82,65
125 ml 5 200 1000 190
TOTAL 15 596 2780 528,2
Vioris
- Trace woman 50 ml 10 32 320 60,8
- Trendy 50 ml 8 35 280 53,2
- New Wave 50 ml 7 34 238 45,22
- Vioris for men Etui 50 ml 5 33 165 31,35
TOTAL 30 134 1003 190,57
Disney
- Spiderman 50 ml 5 40 200 38
- Mickey Mouse Rubber
Colection

50 ml

5

45
225 42,75
- High School Musical 50 ml 8 50 400 76
TOTAL 18 135 825 156,75
TOTAL STORE 177 6708 32538 6182,22







10

13. Advertising/ Promotional technique/ PR

Advertising
To achieve one of our goals, that to increase notoriety, we chose to promote our company
on various social networks and various known sites and also with billboards and flyers.
We chose this method to promote our company because the costs are lower compared to
television publicity and because our perfumery is at the beginning it operates the activity locally
through offline stores located in Iasi. The budget estimated for promotion on internet will be only
500 lei / month, because on some sites the ads are free, and the budget for billboards and flyers
will be 900 lei.

Promo technique
As a promotion technique we used temporary price discounts of all our products, between
5-20%, in the period 1-31 December 2013.
We will also organize a tombola. Customers that will buy products above 250 Ron will
fill a coupon to participate at our tombola. For the first coupon extracted we will give a Hugo
Boss perfume prize, for the second coupon we will give a prize consisting in a number of
services offered by Donna Karen, and for the third coupon the prize will be a weekend at Braov,
for 2 persons.





PR

Public interest activities
From the desire to achieve a good image on the market we will realize an advertising
campaign Pro-Causa and we will donate 2% from the company profit for children who want to
go to school and have no opportunities. The donation will take place on 1September 2014 at the
beginning of a new school year.

Events
Our company will offer this year for Buds Ball prizes for 3 high schools. We will give for
Miss and Mister Bud a perfume from Adidas collection. With this we want to implicate young
people in the developing process and also to make us known.

Materials and publications of the company
We will make billboards that will be placed in populated areas of Iai but also the big
shopping centers. We will also print flyers and information brochures for our potential customers
to know about our offers.
Our purpose is that our company be known on the perfumery market.

News, press releases
Every time our company will have news will public them so that the public and the
potentials buyers know about them.


14. Sales digitalization staff strategies (motivation)

To be prepared to respond to any kind of question from our clients, our employees will
benefit from courses and trainings to update their knowledge in the perfumery area.
Another strategy we adopt is to motivate them by giving bonuses: we will give bonuses
of 4% for sales over 10.000 Ron.
Another way to motivate our employees is to give them the opportunity to buy their
preferred perfumes with 10% discount. Also, during the holidays or birthdays, employees will
receive gifts from the company.
15. Website: http://tomybaby.webgarden.com/sections/order-online
16. Promoting the company through web 2.0 & web 3.0 techniques
Techniques 2.0/ 3.0
A first step in promoting our products and stores is to create a Facebook page where customers
can share their opinions about the quality of our services.
With sites that our stores have, loyal customers and those who want to discover our products for
the first time, they can find new deals, or place orders, can address various questions, they even
provide a chat to not be forced to move, losing time and money.
Still using the website we can create a database that will be included both loyal customers and
potential ones, with the possibility that we can subsequently send most often online (for example
e- mail) various catalogs, flyers or brochures, which will contain the latest news, or attractive
discount price.
A concept that we want to use in promoting our products are spaces or virtual windows. In other
words, customers can view the products in real size, this is possible only with the aid of 3D
glasses.
Other promotional ideas could be appearing in magazines online, that refer to areas such as
fashion and beauty, for example, some commercials in video format, or written classic
advertising.
.
17. Annual situation of sales
Annual situation of sales for M1- Union Square



Annual situation of sales for M2 COPOU



Annual situation of sales for M3 Tudor Vladimirescu





















Total annual situation of sales









18. Movement of goods
Movement goods store M1
Name Assort. Initial stock Inputs Outputs Final stock
quantity value quantity value quantity value quantity value
Bvulgari
Omnia 40 ml 5 650 10 1300 11 1430 4 520
60 ml 5 950 10 1900 11 2090 4 760
Au de Blanc 40 ml 5 625 12 1500 15 1875 2 250
50 ml 5 725 12 1740 15 2175 2 290
75 ml 5 925 12 2220 15 2775 2 370
Extreme EDT 50 ml 5 625 9 1125 10 1250 4 500
100 ml 5 900 9 1620 10 1800 4 720
Aqva EDT 50 ml 5 625 12 1500 15 1875 2 250
100 ml 5 835 10 2004 11 1837 4 668
Total 45 6860 96 14909 113 17107 28 4328
Calvin Klein
Eternity
Moment
50 ml 5 710 14 1988 15 2310 4 568
100 ml 5 925 14 2590 15 2775 4 740
Euphoria 50 ml 5 875 16 2800 17 2975 4 700
100 ml 5 1100 15 3300 15 3300 5 1100
CK in 2U Pop 100 ml 4 696 10 1740 8 1392 6 1044
Escape 50 ml 5 685 14 1918 16 2192 3 411
100 ml 5 850 16 2720 18 3060 3 510
CK in 2U 100 ml 5 825 14 2310 16 2640 3 495
150 ml 3 594 10 1980 12 2376 1 198
Total 42 7260 123 21346 132 23020 33 5766
Chanel
Allure 50 ml 5 875 18 3150 19 3325 4 700
100 ml 5 1075 18 3870 19 4085 4 860
Coco
Mademoiselle
50 ml 5 850 20 3400 22 3740 3 510
100 ml 5 1150 20 4600 21 4830 4 920
Chanel No. 5 50 ml 5 900 19 3420 22 3960 2 360
100 ml 5 1225 19 4655 21 5145 3 735
Pour Monsieur 75 ml 5 800 20 3200 23 3680 2 320
100 ml 5 1075 20 4300 23 4945 2 430
Platinum 50 ml 5 700 18 2520 20 2800 3 420
Egoiste 75 ml 5 925 18 3330 20 3700 3 555
Total 50 9575 190 36445 210 40210 30 5810
Christian
Dior

Hypnotic
poison
50 ml 5 700 13 1820 15 2100 3 420
75 ml 5 975 13 2535 15 2925 3 585
Jadore 70 ml 5 900 10 1800 13 2340 2 360
100 ml 4 940 12 2820 13 3055 3 705
Dune pour
homme
100 ml 3 720 6 1440 8 1920 1 240
Total 22 4235 54 10415 90 12340 12 2310
Hugo Boss
Orange woman 50 ml 4 640 6 960 8 1280 2 320
75 ml 3 705 5 1175 6 1410 2 470
Energise 75 ml 3 435 6 870 6 870 3 435
125 ml 5 1000 5 1000 6 1200 4 800
Total 15 2780 22 4005 26 4760 11 2025
Creed
Spring Flower 75 ml 1 800 3 2400 3 2400 1 800
Love in Black 75 ml 1 900 4 3600 4 3600 1 900
Tubereuse
Indiana
50 ml 1 465 5 2325 5 2325 0 0
Total 3 2165 12 8325 12 8325 2 1700
Annick
Goutal

Eau dHadrien

100 ml 1 675 1 675 2 1350 0 0
Total 1 675 1 675 2 1350 0 0
Clive
Christian

No. 1 50 ml 1 1900 2 3800 2 3800 1 1900
Total 1 1900 2 3800 2 3800 1 1900
Vioris
Trace woman 50 ml 6 192 4 128 8 256 2 64
Trendy 50 ml 6 210 4 140 8 280 1 35
New Wave 50 ml 7 238 2 68 7 238 2 68
Vioris for men
Etui
50 ml 4 132 6 198 8 264 2 66
Total 23 772 16 534 31 1038 7 233
Disney
Spiderman 50 ml 4 160 5 200 8 320 1 40
Mickey Mouse
Rubber
50 ml 5 180 5 200 8 320 2 80
Hight School
Musical
50 ml 6 640 4 200 8 400 2 100
Total 15 380 14 600 24 1040 5 220


Movement goods store M2- Tudor Vladimirescu
Name Assort. Initial stock Inputs Outputs Final stock
quantity value quantity value quantity value quantity value
Bvulgari
Omnia 40 ml 5 650 12 1560 15 1950 2 260
60 ml 5 950 10 1900 13 2470 2 380
Au de Blanc 40 ml 5 625 12 1500 15 1875 2 250
50 ml 5 725 12 1740 15 2175 2 290
75 ml 5 925 10 1850 12 2220 3 555
Extreme EDT 50 ml 5 625 9 1125 10 1250 4 500
100 ml 5 900 10 1800 11 1980 4 720
Aqva EDT 50 ml 5 625 12 1500 15 1875 2 250
100 ml 5 835 10 2004 11 1837 4 668
Total 45 6860 193 14979

117 17632 25 3873
Calvin Klein
Eternity
Moment
50 ml 5 710 10 1420 13 1846 2 284
100 ml 5 925 14 2590 15 2775 4 740
Euphoria 50 ml 5 875 16 2800 17 2975 4 700
100 ml 5 1100 14 3080 16 3520 3 660
CK in 2U Pop 100 ml 4 696 14 2436 14 2436 4 696
Escape 50 ml 5 685 14 1918 16 2192 3 411
100 ml 5 850 16 2720 18 3060 3 510
CK in 2U 100 ml 5 825 10 1650 12 1980 3 495
150 ml 3 594 10 1980 12 2376 1 198
Total 42 7260 118 20594 133 23160 27 4694
Chanel
Allure 50 ml 5 875 20 3500 22 3850 3 525
100 ml 5 1075 18 3870 19 4085 4 860
Coco
Mademoiselle
50 ml 5 850 20 3400 22 3740 3 510
100 ml 5 1150 20 4600 21 4830 4 920
Chanel No. 5 50 ml 5 900 16 2880 18 3240 3 540
100 ml 5 1225 19 4655 21 5145 3 735
Pour Monsieur 75 ml 5 800 20 3200 23 3680 2 320
100 ml 5 1075 19 3040 23 4945 1 160
Platinum
Egoiste
50 ml 5 700 18 2520 20 2800 3 420
75 ml 5 925 18 3330 20 3700 3 555
Total 50 9575 188 34995 209 40015 29 5545
Christian
Dior

Hypnotic
poison
50 ml 5 700 20 2800 20 2800 5 700
75 ml 5 975 13 2535 15 2925 3 585
Jadore 70 ml 5 900 10 1800 13 2340 2 360
100 ml 4 940 10 2350 13 3055 1 235
Dune pour
homme
100 ml 3 720 6 1440 8 1920 1 240
Total 22 4235 59 8125 69 13040 12 2120
Hugo Boss
Orange woman 50 ml 4 640 6 960 8 1280 2 320
75 ml 3 705 5 1175 6 1410 2 470
Energise 75 ml 3 435 6 870 6 870 3 435
125 ml 5 1000 5 1000 6 1200 4 800
Total 15 2780 22 4005 26 4760 11 2025
Vioris
Trace woman 50 ml 6 192 4 128 8 256 2 64
Trendy 50 ml 6 210 4 140 8 280 1 35
New Wave 50 ml 7 238 2 68 7 238 2 68
Vioris for men
Etui
50 ml 4 132 6 198 8 264 2 66
Total 23 772 16 534 31 1038 7 233
Disney
Spiderman 50 ml 4 160 5 200 8 320 1 40
Mickey Mouse
Rubber
50 ml 4 160 5 200 8 320 1 40
Hight School
Musical
50 ml 6 640 4 200 8 400 2 100
Total 14 380 14 600 24 1040 5 180

Movement goods store M3- Copou
Name Assort. Initial stock Inputs Outputs Final stock
quantity value quantity value quantity value quantity value
Bvulgari
Omnia 40 ml 5 650 12 1560 15 1950 2 260
60 ml 5 950 10 1900 13 2470 2 380
Au de Blanc 40 ml 5 625 12 1500 15 1875 2 250
50 ml 5 725 12 1740 15 2175 2 290
75 ml 5 925 10 1850 12 2220 3 555
Extreme EDT 50 ml 5 625 9 1125 10 1250 4 500
100 ml 5 900 10 1800 11 1980 4 720
Aqva EDT 50 ml 5 625 12 1500 15 1875 2 250
100 ml 5 835 10 2004 11 1837 4 668
Total 45 6860 193 14979

117 17632 25 3873
Calvin Klein
Eternity
Moment
50 ml 5 710 10 1420 13 1846 2 284
100 ml 5 925 14 2590 15 2775 4 740
Euphoria 50 ml 5 875 16 2800 17 2975 4 700
100 ml 5 1100 14 3080 16 3520 3 660
CK in 2U Pop 100 ml 4 696 14 2436 14 2436 4 696
Escape 50 ml 5 685 14 1918 16 2192 3 411
100 ml 5 850 16 2720 18 3060 3 510
CK in 2U 100 ml 5 825 10 1650 12 1980 3 495
150 ml 3 594 10 1980 12 2376 1 198
Total 42 7260 118 20594 133 23160 27 4694
Chanel
Allure 50 ml 5 875 20 3500 22 3850 3 525
100 ml 5 1075 18 3870 19 4085 4 860
Coco
Mademoiselle
50 ml 5 850 20 3400 22 3740 3 510
100 ml 5 1150 20 4600 21 4830 4 920
Chanel No. 5 50 ml 5 900 16 2880 18 3240 3 540
100 ml 5 1225 19 4655 21 5145 3 735
Pour Monsieur 75 ml 5 800 20 3200 23 3680 2 320
100 ml 5 1075 19 3040 23 4945 1 160
Platinum
Egoiste
50 ml 5 700 18 2520 20 2800 3 420
75 ml 5 925 18 3330 20 3700 3 555
Total 50 9575 188 34995 209 40015 29 5545
Christian
Dior

Hypnotic 50 ml 5 700 20 2800 20 2800 5 700
poison 75 ml 5 975 13 2535 15 2925 3 585
Jadore 70 ml 5 900 10 1800 13 2340 2 360
100 ml 4 940 10 2350 13 3055 1 235
Dune pour
home
100 ml 3 720 6 1440 8 1920 1 240
Total 22 4235 59 8125 69 13040 12 2120
Hugo Boss
Orange woman 50 ml 4 640 6 960 8 1280 2 320
75 ml 3 705 5 1175 6 1410 2 470
Energise 75 ml 3 435 6 870 6 870 3 435
125 ml 5 1000 5 1000 6 1200 4 800
Total 15 2780 22 4005 26 4760 11 2025
Vioris
Trace woman 50 ml 10 320 4 128 12 256 2 64
Trendy 50 ml 8 280 4 140 10 350 2 70
New Wave 50 ml 7 238 2 68 7 238 0 0
Vioris for men
Etui
50 ml 5 165 6 198 10 330 1 33
Total 30 1003 16 534 31 1174 7 167
Disney
Spiderman 50 ml 5 160 5 200 8 320 2 80
Mickey Mouse
Rubber
50 ml 5 160 5 200 8 320 2 80
Hight School
Musical
50 ml 8 640 4 200 10 500 2 100
Total 18 380 14 600 24 1140 5 260

20. Human Resources account taxes and social contributions
Ideal candidate for the position of sales consultant
Sales Consultant for our stores should have the following qualities:
- Must have minimum one year experience in sales of fragrances to satisfy customer
requirements
- Communication skills are very important in terms of an ideal candidate
- Courtesy, speed and appearance but are other strengths
- Knowing at least one foreign language
The number of employees and annual gross income
Nr. Crt. Categories of
personal
Number of
personal
Monthly Gross
Income (RON)
Annual gross
income
1. Administrative
staff
7
CEO 1 3000 3000
Accountant 1 1900 1900
Manager human
resources

1 2000 2000
Manager
marketing
1 2000 2000
Sef magazin 3 1500 4500
2. Commercial
personal
12
Cashiers 6 1200 7200
Sales Consultant 6 1300 7800
3. Auxiliary
personal
6
Maid (femeie
serviciu)
3 700 2100
Driver /
handler
merchandise
3 900 2700
TOTAL 33200



Example of calculating the net salary (for salary of a cashier, 1200 RON):
I. Social contributions for employers:
Health insurance: 5.2% * 1200 = 62.4 RON
Social insurance (pension-CAS) for normal working conditions: 20.8% * 1200 = 249.6
RON
Unemployment insurance: 0.5% * 1200 = 4.16 RON
Contribution to the fond for payment of wage claims: 0.25% * 1200 = 3 RON
Insurance against accidents at work or occupational diseases (if applicable): 0.15% *
1200 = 1.8 RON
Total employer: 26,9%*1200 = 322.8 RON

II. Social contributions for the employee:
Health insurance: 5.5% * 1200 = 66 RON
Social security (pensions CAS) for normal working conditions: 10.5% * 1200 = 126
RON
Unemployment insurance: 0.5% * 1200 = 6 RON
Total employed: 16.5% * 1900 = 198 RON
Calculating social contributions and taxes paid to the State for a salary 1200 RON, in normal
working conditions
For a gross salary worth 1200 RON , paid by the employer , it will pay social contributions of
26.9 % , amounting to 322.8 RON. Therefore, the total cost of employer, with salary offered is
1522.8 RON.
As an employee, the person shall pay social contributions of 16.5%, which means 198 RON. In
this way, the employee's salary after payment of social security contributions, but before tax is
1.002 RON. On this amount applicable income tax of 16%, 160.32 RON. Consequently, the net
salary received by the employee will be 1002-160.32 = 841.68 RON.
Motivating employees
Our store employees will receive incentives such as:
Employees who will be distinguished by special interests for their work will receive various gifts
such as books, hats, shirts, vouchers for beauty salons, spas, etc., samples or perfumes etc.
At the end of the year, or during various holidays, whether it's the holidays or birthdays of
employees will organize various parties.
Will be offered various premiums in money and gifts, both at Easter or Christmas, and on their
birthdays.

21. Indicators of economic performance

Administrative expenses
Nr. Crt. Expenses
Group B
(RON)
M1
Union
Square
M2
Tudor
Vladimirescu
M3
Copou
TOTAL
1.
Expenses for
maintenance
and repairs
buildings
and
cars

-current
repairs
(spaces)
100 500 660 1260
-current
repairs (cars)
200 1000 0 1200
2. Land
Charges
0 0 0 0
3.
Wear,
maintenance
and repair
inventory
items
500 600 1200 2300
4.
Expenses
heating unit
5000 4500 2500 12000
5.
Electricity
cost
11000 9000 8500 28500
6.
Expenditure
on water, gas
and
sanitation
3000 2500 2500 8000
7.
Others
expenses
500 100 700 1300
TOTAL 20300 18200 16060 54560





Company expenses (general)
Nr. Crt.
Company expenses (general)

Value
1. Expenditure on
administrative staff
remuneration
2. Depreciation on fixed assets 96800
3. Energy expenditure 28500
4.
Administrative space heating
expenses
12000
5.
Communications and fax
expenses
700
6.
Transport costs for business
personnel
1000
7.
Wear, maintenance and
repair inventory items
2300
8.
Expenditure on water, gas
and sanitation
800
9.
Tax on buildings and
vehicles
1200
10.
Expenditure on advertising
and sales promotion
400
11. Others expenses 1300

Economic - financial indicators
Nr. Crt. Indicators TOTAL M1 M2 M3
1.
Sales of
goods at the
selling price
(with TVA)
8.987.487 2.877.428 3.109.722 3.000.337
2.
Sales of
goods at the
selling price
(without
TVA)
7.247.974 2.320.507 2.507.841 2.419.626
3.
Sales of
goods to the
purchase
price
(without
TVA)
3.963.263 1.278.714 1.361.050 1.323.499
4.
Deduced
TVA
95.118,56 30.689,36 32.665,2 31.764,0
5.
Collected
TVA
1.739.584 556.992 601.882 580.710
6.
TVA
(Budget)
768.331 250.030 255.230 263.071
7. ADD. COM. 3.284.711 1.041.793 1.146.791 1.096.127