実際の運営予算モデル
第Ⅰ期
| 5月 | 6月 | 7月 | 8月 | 9月 | 10月 | 11月 | 12月 | 1月 | 2月 | 3月 | 4月 | 計 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 生徒 | |||||||||||||
| 生徒数 | 20 | 23 | 26 | 26 | 26 | 29 | 29 | 33 | 35 | 39 | 42 | 40 | 40 |
| 新規入塾数 | 20 | 3 | 3 | 0 | 0 | 3 | 0 | 4 | 2 | 4 | 3 | 2 | 44 |
| 退塾数（卒業含む） | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4 | 0 | 4 |
| 売上 | |||||||||||||
| 入塾金 | 440,000 | 66,000 | 66,000 | 0 | 0 | 66,000 | 0 | 88,000 | 44,000 | 88,000 | 66,000 | 44,000 | 968,000 |
| 授業料 | 506,000 | 581,900 | 657,800 | 657,800 | 657,800 | 733,700 | 733,700 | 834,900 | 885,500 | 986,700 | 1,062,600 | 1,012,000 | 9,310,400 |
| 設備費・テキスト代・プリント代・塾保険代等（¥3,850-） | 77,000 | 88,550 | 100,100 | 100,100 | 100,100 | 111,650 | 111,650 | 127,050 | 134,750 | 150,150 | 161,700 | 154,000 | 1,416,800 |
| 小計 | 1,023,000 | 736,450 | 823,900 | 757,900 | 757,900 | 911,350 | 845,350 | 1,049,950 | 1,064,250 | 1,224,850 | 1,290,300 | 1,210,000 | 11,695,200 |
| 支出 | |||||||||||||
| 講師賃金 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 1,080,000 |
| 通信 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 144,000 |
| 水道光熱費 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 288,000 |
| 学習システム（eduplus+）費 | 26,180 | 27,500 | 28,820 | 28,820 | 28,820 | 30,140 | 30,140 | 31,900 | 32,780 | 34,540 | 35,860 | 34,980 | 370,480 |
| テキスト代 | 110,000 | 16,500 | 16,500 | 0 | 0 | 16,500 | 0 | 22,000 | 11,000 | 22,000 | 16,500 | 11,000 | 242,000 |
| その他雑費 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 168,000 |
| 地代家賃 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 2,040,000 |
| ロイヤリティ | 112,530 | 81,010 | 90,629 | 83,369 | 83,369 | 100,249 | 92,989 | 115,495 | 117,068 | 134,734 | 141,933 | 133,100 | 1,286,472 |
| 授業料等口座振替手数料 | 3,410 | 3,839 | 4,268 | 4,268 | 4,268 | 4,697 | 4,697 | 5,269 | 5,555 | 6,127 | 6,556 | 6,270 | 59,224 |
| システムメンテナンス料 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 39,600 |
| 広告宣伝費 | 0 | 100,000 | 0 | 100,000 | 0 | 0 | 100,000 | 100,000 | 0 | 0 | 100,000 | 100,000 | 600,000 |
| 小計 | 565,420 | 542,149 | 453,517 | 529,757 | 429,757 | 464,886 | 541,126 | 587,964 | 479,703 | 510,701 | 614,149 | 598,650 | 6,317,776 |
| 単月収支／平均収支 | 457,580 | 194,302 | 370,383 | 228,143 | 328,143 | 446,465 | 304,225 | 461,987 | 584,548 | 714,150 | 676,151 | 611,350 | 448,119 |
| 累積収支 | 457,580 | 651,882 | 1,022,265 | 1,250,408 | 1,578,551 | 2,025,015 | 2,329,240 | 2,791,226 | 3,375,774 | 4,089,923 | 4,766,074 | 5,377,424 | 5,377,424 |
第Ⅱ期
| 5月 | 6月 | 7月 | 8月 | 9月 | 10月 | 11月 | 12月 | 1月 | 2月 | 3月 | 4月 | 計 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 生徒 | |||||||||||||
| 生徒数 | 42 | 45 | 45 | 48 | 52 | 54 | 54 | 58 | 62 | 63 | 66 | 60 | 60 |
| 新規入塾数 | 2 | 3 | 0 | 3 | 4 | 2 | 0 | 4 | 4 | 1 | 3 | 1 | 27 |
| 退塾数（卒業含む） | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7 | 0 | 7 |
| 売上 | |||||||||||||
| 入塾金 | 44,000 | 66,000 | 0 | 66,000 | 88,000 | 44,000 | 0 | 88,000 | 88,000 | 22,000 | 66,000 | 22,000 | 594,000 |
| 授業料 | 1,062,600 | 1,138,500 | 1,138,500 | 1,214,400 | 1,315,600 | 1,366,200 | 1,366,200 | 1,467,400 | 1,568,600 | 1,593,900 | 1,669,800 | 1,518,000 | 16,419,700 |
| 設備費・テキスト代・プリント代・塾保険代等（¥3,850-） | 161,700 | 173,250 | 173,250 | 184,800 | 200,200 | 207,900 | 207,900 | 223,300 | 238,700 | 242,550 | 254,100 | 231,000 | 2,498,650 |
| 小計 | 1,268,300 | 1,377,750 | 1,311,750 | 1,465,200 | 1,603,800 | 1,618,100 | 1,574,100 | 1,778,700 | 1,895,300 | 1,858,450 | 1,989,900 | 1,771,000 | 19,512,350 |
| 支出 | |||||||||||||
| 講師賃金（アルバイト） | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 90,000 | 1,080,000 |
| 通信 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 144,000 |
| 水道光熱費 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 288,000 |
| 学習システム（eduplus+）費 | 35,860 | 37,180 | 37,180 | 38,500 | 40,260 | 41,140 | 41,140 | 42,900 | 44,660 | 45,100 | 46,420 | 43,780 | 494,120 |
| テキスト代 | 11,000 | 16,500 | 0 | 16,500 | 22,000 | 11,000 | 0 | 22,000 | 22,000 | 5,500 | 16,500 | 5,500 | 148,500 |
| その他雑費 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 24,000 | 288,000 |
| 地代家賃 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 2,040,000 |
| ロイヤリティ | 139,513 | 151,553 | 144,293 | 161,172 | 176,418 | 177,991 | 173,151 | 195,657 | 208,483 | 204,430 | 218,889 | 194,810 | 2,146,359 |
| 授業料等口座振替手数料 | 6,556 | 6,985 | 6,985 | 7,414 | 7,986 | 8,272 | 8,272 | 8,844 | 9,416 | 9,559 | 9,988 | 9,130 | 99,407 |
| システムメンテナンス料 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 39,600 |
| 広告宣伝費 | 0 | 100,000 | 0 | 100,000 | 0 | 0 | 100,000 | 100,000 | 0 | 0 | 100,000 | 100,000 | 600,000 |
| 小計 | 516,229 | 635,518 | 511,758 | 646,886 | 569,964 | 561,703 | 645,863 | 692,701 | 607,859 | 587,889 | 715,097 | 676,520 | 7,367,986 |
| 単月収支／平均収支 | 752,071 | 742,233 | 799,993 | 818,314 | 1,033,836 | 1,056,397 | 928,237 | 1,085,999 | 1,287,441 | 1,270,562 | 1,274,803 | 1,094,480 | 1,012,030 |
| 累積収支 | 752,071 | 1,494,304 | 2,294,296 | 3,112,610 | 4,146,446 | 5,202,843 | 6,131,080 | 7,217,079 | 8,504,520 | 9,775,082 | 11,049,885 | 12,144,365 | 12,144,365 |
※上記数値はシミュレーションであり保証されるものではありません。
※入塾金は22,000円/人で算出
※授業料は25,300円/人で算出
※設備費・テキスト代・プリント代・塾保険代は3,850円/人で算出
※学習システム(eduplus+)費は、月額17,380円+生徒１人分のID代を440円で算出
※テキスト代は、5,500円/新規入塾生で算出
※口座振替手数料は月額550円＋口座振替件数143円/人で算出
※ロイヤリティは授業料等売上（税込）の10％＋消費税
