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Production and Quality Assurance Plan

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Introduction

Section 2 - Production and Quality Assurance Plan 1. Form of Business Ownership I have chosen to start as a sole trader. I have made this choice for a number of reasons. Firstly start up costs will be relatively small and I will keep all the profits. This ownership is also comparatively flexible; I will be able to work any hours I desire. The business will be eligible for tax relief and there will be no legal paperwork occupying my time. On the other hand I will need to be aware of the high failure rate associated with this form of ownership. I may furthermore suffer from a work overload unless I hire enough staff. The main problem I need to be aware of however is unlimited liability. If the caf� goes bankrupt I could lose everything I own. It will be initially very difficult to raise finance and I might need to organise a loan to get around this. 2. Opening Hours The table below shows the hours per day and the number of days per week that Noton's will be open for business. DAY HOURS Sun Closed Mon 10am-7pm Tues 10am-7pm Wed 10am-7pm Thurs 10am-7pm Fri 10am-9pm Sat 9am-10pm 3. ...read more.

Middle

The method of payment that I will use is based on the type of the job. If the person that I hire is qualified to carry out televisions repairs, accountants, or any thing else of use then they will be paid more. I will pay �4- �4.50, and I will not offer commission. This is because people do not like sales men who work on commissions. I will pay my self with what is left from the profits. This means that if I am doing very well then I will have a higher pay, and vice verses. The following table shows more specific details regarding the Notons workforce. Schedule of Employees Type of employee Number required Average hours worked Qualifications Experience Personal Specification Hourly wage rate (�) Waiters/ Waitresses 8 15 None Customer service Friendly, confident, clean, tidy, reliable 6.00 Cook/ Chef 3 20 City and Guilds 706/1/2 qualification or equivalent NVQ Level 2 in Catering Food Hygiene Certificate Culinary experience vital Flair and imagination, Ability to work in co-operation with colleagues, flexible attitude and approach to work, able to work under pressure 8.00 7. Quality Assurance Notons will be committed to serving safe, quality food to every guest, at every meal, every day. ...read more.

Conclusion

The consumer protection act guarding against the selling of faulty goods would be wholesalers responsibility. This is because I would be buying from them. To protect the employee I will make sure that my cafe has a good working environment as I would be working there. 9. Tax/VAT My business will not pay corporation tax because it is not a limited company. It will however have to pay income tax. I must complete a tax return every year as I am self-employed. As I own as business that will employ other people, I must pay income tax on the wages/salary I pay out. VAT will also apply to my business. This is a tax on sales of goods and services and it affects almost every business transaction. Notons will pay VAT on its purchases and will charge VAT on its sales. If Notons receives more output tax from sales than it pays in input tax on purchases, it must pay the difference to Customs and Excise. If more input tax has been paid than output tax charged, Customs and Excise will refund the difference to Notons. Certain goods and services are classed as exempt and no VAT is charged to the customer. James Noton ...read more.

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