実際の運営予算モデル
第Ⅰ期
| 3月 | 4月 | 5月 | 6月 | 7月 | 8月 | 9月 | 10月 | 11月 | 12月 | 1月 | 2月 | 計 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 生徒 | |||||||||||||
| 生徒数 | 20 | 23 | 24 | 27 | 29 | 28 | 31 | 34 | 38 | 41 | 45 | 44 | 44 |
| 新規入塾数 | 20 | 3 | 1 | 3 | 3 | 0 | 3 | 3 | 4 | 4 | 4 | 4 | 52 |
| 退塾数(卒業数含む) | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 1 | 0 | 5 | 4 | 12 |
| 売上 | |||||||||||||
| 入塾金 | 440,000 | 66,000 | 22,000 | 66,000 | 66,000 | 0 | 66,000 | 66,000 | 88,000 | 88,000 | 88,000 | 88,000 | 1,144,000 |
| 授業料 | 484,000 | 556,600 | 580,800 | 653,400 | 701,800 | 677,600 | 750,200 | 822,800 | 919,600 | 992,200 | 1,089,000 | 1,064,800 | 9,292,800 |
| 設備費・テキスト代・プリント代・塾保険代等(¥3,850-) | 77,000 | 88,550 | 92,400 | 103,950 | 111,650 | 107,800 | 119,350 | 130,900 | 146,300 | 157,850 | 173,250 | 169,400 | 1,478,400 |
| 小計 | 1,001,000 | 711,150 | 695,200 | 823,350 | 879,450 | 785,400 | 935,550 | 1,019,700 | 1,153,900 | 1,238,050 | 1,350,250 | 1,322,200 | 11,915,200 |
| 支出 | |||||||||||||
| 講師賃金 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 100,000 | 100,000 | 100,000 | 100,000 | 100,000 | 100,000 | 900,000 |
| e-Live指導料 | 16,500 | 16,500 | 16,500 | 16,500 | 16,500 | 22,000 | 22,000 | 22,000 | 22,000 | 27,500 | 27,500 | 27,500 | 253,000 |
| 通信 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 120,000 |
| 水道光熱費 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 240,000 |
| e-Live月額基本料(2台) | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 118,800 |
| 学習システム(eduplus+)費 | 26,180 | 27,500 | 27,940 | 29,260 | 30,140 | 29,700 | 31,020 | 32,340 | 34,100 | 35,420 | 37,180 | 36,740 | 377,520 |
| テキスト代 | 110,000 | 16,500 | 5,500 | 16,500 | 16,500 | 0 | 16,500 | 16,500 | 22,000 | 22,000 | 22,000 | 22,000 | 286,000 |
| その他雑費 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 120,000 |
| 地代家賃 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 2,400,000 |
| ロイヤリティ | 110,110 | 78,227 | 76,472 | 90,569 | 96,740 | 86,394 | 102,911 | 112,167 | 126,929 | 136,186 | 148,528 | 145,442 | 1,310,675 |
| 授業料等口座振替手数料 | 3,410 | 3,839 | 3,982 | 4,411 | 4,697 | 4,554 | 4,983 | 5,412 | 5,984 | 6,413 | 6,985 | 6,842 | 61,512 |
| 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 | 0 | 0 | 100,000 | 100,000 | 0 | 0 | 0 | 100,000 | 100,000 | 0 | 200,000 | 600,000 |
| 小計 | 569,400 | 445,766 | 433,594 | 560,440 | 567,777 | 445,848 | 530,614 | 541,619 | 664,213 | 680,719 | 595,393 | 791,724 | 6,827,107 |
| 単月収支/平均収支 | 431,600 | 265,385 | 261,606 | 262,911 | 311,674 | 339,552 | 404,937 | 478,081 | 489,687 | 557,332 | 754,858 | 530,476 | |
| 累積収支 | 431,600 | 696,985 | 958,591 | 1,221,501 | 1,533,175 | 1,872,727 | 2,277,663 | 2,755,744 | 3,245,431 | 3,802,763 | 4,557,620 | 5,088,096 | 5,088,096 |
第Ⅱ期
| 3月 | 4月 | 5月 | 6月 | 7月 | 8月 | 9月 | 10月 | 11月 | 12月 | 1月 | 2月 | 計 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 生徒 | |||||||||||||
| 生徒数 | 43 | 43 | 45 | 48 | 51 | 51 | 55 | 55 | 55 | 57 | 57 | 60 | 60 |
| 新規入塾数 | 3 | 3 | 2 | 3 | 3 | 2 | 4 | 0 | 0 | 2 | 2 | 3 | 27 |
| 退塾数(卒業数含む) | 2 | 0 | 0 | 0 | 2 | 0 | 0 | 0 | 0 | 2 | 0 | 2 | 8 |
| 売上 | |||||||||||||
| 入塾金 | 66,000 | 44,000 | 44,000 | 66,000 | 66,000 | 44,000 | 88,000 | 0 | 0 | 44,000 | 44,000 | 66,000 | 572,000 |
| 授業料 | 1,040,600 | 1,040,600 | 1,089,000 | 1,161,600 | 1,234,200 | 1,234,200 | 1,331,000 | 1,331,000 | 1,331,000 | 1,379,400 | 1,379,400 | 1,452,000 | 15,004,000 |
| 設備費・テキスト代・プリント代・塾保険代等(¥3,850-) | 165,550 | 165,550 | 173,250 | 184,800 | 196,350 | 196,350 | 211,750 | 211,750 | 211,750 | 219,450 | 219,450 | 231,000 | 2,387,000 |
| 小計 | 1,272,150 | 1,250,150 | 1,306,250 | 1,412,400 | 1,496,550 | 1,474,550 | 1,630,750 | 1,542,750 | 1,153,900 | 1,642,850 | 1,642,850 | 1,749,000 | 17,963,000 |
| 支出 | |||||||||||||
| 講師賃金 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 170,000 | 170,000 | 170,000 | 170,000 | 170,000 | 1,900,000 |
| e-Live指導料 | 41,250 | 41,250 | 41,250 | 41,250 | 41,250 | 41,250 | 55,000 | 55,000 | 55,000 | 55,000 | 55,000 | 55,000 | 577,500 |
| 通信 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 120,000 |
| 水道光熱費 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 240,000 |
| e-Live月額基本料(2台) | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 9,900 | 118,800 |
| 学習システム(eduplus+)費 | 36,300 | 36,300 | 37,180 | 38,500 | 39,820 | 39,820 | 41,580 | 41,580 | 41,580 | 42,460 | 42,460 | 43,780 | 481,360 |
| テキスト代 | 16,500 | 11,000 | 11,000 | 16,500 | 16,500 | 11,000 | 22,000 | 0 | 0 | 11,000 | 11,000 | 16,500 | 143,000 |
| その他雑費 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 120,000 |
| 地代家賃 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 2,400,000 |
| ロイヤリティ | 139,937 | 137,517 | 143,688 | 155,364 | 164,621 | 162,201 | 179,383 | 169,703 | 169,703 | 180,714 | 180,714 | 192,390 | 1,975,935 |
| 授業料等口座振替手数料 | 6,699 | 6,699 | 6,985 | 7,414 | 7,843 | 7,843 | 8,415 | 8,415 | 8,415 | 8,701 | 8,701 | 9,130 | 95,260 |
| 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 | 0 | 0 | 100,000 | 100,000 | 0 | 0 | 0 | 100,000 | 100,000 | 0 | 100,000 | 500,000 |
| 小計 | 643,886 | 635,966 | 643,303 | 762,228 | 773,234 | 665,314 | 709,578 | 697,898 | 797,898 | 821,075 | 721,075 | 840,000 | 8,711,455 |
| 単月収支/平均収支 | 628,265 | 614,185 | 662,948 | 650,172 | 723,314 | 809,237 | 921,173 | 844,853 | 744,853 | 821,776 | 921,776 | 909,000 | |
| 累積収支 | 628,264 | 1,242,449 | 1,905,397 | 2,555,569 | 3,728,885 | 4,088,122 | 5,009,294 | 5,854,147 | 6,598,999 | 7,420,775 | 8,342,550 | 9,251,550 | 9,251,550 |
※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24,200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
※e-Live指導は生徒人数に合わせて30回〜100回使用した場合で算出
※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
