The Boys Glaciers session 2022–test E6–BTS GPME–Proposed solution

Folder 1: Business development of the company 'Les Garçons Glaciers' through the approach
of a new distribution channel

1.1/Rédiger l’invitation pour la dégustation adressée aux responsables des food trucks dans le
compliance with GDPR regulations.

From:[email protected]
A: Mailing list 'Food trucks 25 prospects'
Subject: Increase your Food Truck's revenue: come taste our ice creams!

Hello "First Name",

How to attract new customers to your food truck?
And what if it was by renewing your dessert menu?
Les Garçons Glaciers, artisan ice cream makers based in Angers since 2016, invite you to amaze your
clients with a 100% organic, local, and artisanal product.
Exceptional desserts, offered to your clients, with no preparation time on your part.
Come discover how our frozen desserts are made and enjoy our seasonal flavors (e.g.:
Reine-Claude, Melon de Vendée…). This moment is specially dedicated to you, food truck manager.
Participate for free in a tasting workshop (duration 1 hour) by entering the secret world of
Ice Cream Boys. On this occasion, you can take advantage of our commercial offer.
We invite you to meet on Thursday, June 24, or Friday, June 25, with two time slots:
from 8:30 AM to 9:30 AM or from 3:30 PM to 4:30 PM within our manufacturing workshop (Les Garçons Glaciers,
4 Square Lafayette in Angers.
We invite you to register (link to the website and registration form)
You can visit our workshops and get a glimpse of our products (link to YouTube video)

Any questions? I am at your disposal,

Pleasure to meet you

Well locally yours,

François Blourde
your artisan ice cream maker

To stop receiving emails from us, follow the link below: Unsubscribe
+ information related to the GDPR on the right to object

4 Square Lafayette - 49000 Angers - 07 87 81 11 59

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1.2 Conduct the analysis of the fast food and food truck market using the resources
documentaries resulting from monitoring and test results. Conclude on the opportunity to develop
or not an offer for this new distribution channel.

ANALYSEDUMARCHÉDESFOODTRUCKS

Introduction
As part of a diversification of their clientele, the Garçons Glaciers are considering a new target.
to distribute their ice creams and sorbets; Food Trucks. A 'food truck' or restaurant truck is a
vehicle equipped for meal preparation and the sale of meals and various catering services (snacking,
drinks...).
In order to validate or not this new outlet, we will conduct a market study on the restaurant industry.
rapidly and more specifically on Food Trucks in France. The main objectives of this study are to:
to understand the evolution of this new catering model in France;
- specify consumer behavior towards this new dining mode;
identify any regulatory barriers to the expansion of food trucks;
Evaluate the interest in desserts (organic ice creams) in a food truck.
Announcement of the plan

1/ The demand (potential customers - consumption habits - needs - budget)

In 2019, 70% of French people have their lunch outside the home, at a rate of 2 to 3 lunches per week.
Two-thirds of these lunches are taken in a snacking place.

Two consumption trends can explain a new demand for food variety.
the French
Diversity -> The search for new consumption opportunities: consumers are
quest for pleasure and discovery; they are also looking for new places to consume, which
can explain the enthusiasm for snacking and food trucks. The themed food trucks are
plebiscited (burgers, pizza of course but also Thai, vegetarian)
The quality -> The French seek healthy, organic, and local products.

At the level of food trucks, the average age of the regular consumer is 30 years old. He spends 12 euros.
for a meal and chooses his food truck via social networks.

Needs: introduce the results of the tasting test => preference for two fruit flavors
season + an ice cream, change of flavors according to the seasons, small packaging (more
practicality and time saving in the service

2/ The offer (competition - strategy and positioning - market shares):

The structure of the fast food market is fragmented. The market is very dynamic.
The number of fast food outlets grew by 70.8% between 2007 and 2019, for
to reach 41,000 last year. Their turnover has increased by 2.6 times to 19 billion euros....
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Regarding food trucks, it is estimated that in 2019, France had between 3,000 and 4,000 food trucks.
the different sources. Competition is tough especially in large urban areas.
In France, the average turnover ranges from €20,000 to €100,000 for the most successful food trucks.
performant. In Maine and Loire, the average revenue for 2019 was €68,789, with a
steady growth since 2017.
Rate of evolution of turnover of Food trucks in the Pays de Loire Region

Maine and Loire

Amount Rate
in€ of evolution

CA in 43 256
2017

CA in 55 628 28.6%
2018

CA in 68 789 23.7%
2019

We have seen revenue growth of more than 20% per year since 2017.
Between 2007 and 2019, the growth of snacking is 70.80% in France, and in Maine and Loire, between
From 2017 to 2019, the increase is approximately 60%.
Moreover, the great advantage of food trucks is undoubtedly their mobility. Thus, they are the first
to offer preferred solutions for any temporary event requiring services
restoration. Present near the entrances and exits of festivals, cultural meetings or events
athletes, they offer a quick, flexible catering service with minimal equipment and
place.
The offering at the level of food trucks must take into account the needs of consumers, particularly those of
following elements:
fresh and local products
organic products
- associated services (digitized order taking, punctuality)
a menu that extends to desserts
Entering this market requires significant investments (between €30,000 and €100,000).
The snacking market is a promising market, although increasingly competitive.

3/ The environment:

The legal environment:

In France, the number of requests for locations to accommodate food trucks is always very
high. The concept remains attractive to many entrepreneurs, but the barriers to entry are substantial.
notably finding the ideal location and obtaining a permit to sell on the road
public.
The difficulty of accessing a relevant location is an obstacle to the development of food trucks.
The chosen location often depends on attendance and therefore success.

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The regulations are currently quite restrictive because there are certain obligations to follow for
open a food truck, both in terms of the truck's equipment and training on the rules
hygiene to be respected controlled by the DGCCRF.
The economic environment
The current economic crisis leaves many uncertainties about the purchasing power of the French. Indeed
a good number of companies are in difficulty and could close. Behind these closures, one might see
reduce the share of lunches in France taken out of home, and the locations of food trucks
replacement of company cafeterias loses their meaning.
On the other hand, the closure of collective catering and restaurants can represent an opportunity.
for takeout sales that remain authorized (Covid context).
Accept any relevant response from the candidate
Conclusion
The Food Truck market is growing and promising.
There is a real demand to expand the food offerings, particularly desserts.
trucksrepresentadevelopmentopportunityfortheIceCreamMenwhocanthusexpand
or develop their distribution channel.

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File 2: Analysis of the profitability of a first order placed by a food truck

2.1 Verify the profitability for the company 'Les garçons glaciers' of this first order
400 liters in small jars with the assumption of a selling price excluding tax of €1.20 per small jar.

HYPOTHESIS SALE IN POTS OF

100ML

Amount
Amount Amount in € for
Price
Calculation elements Quantity of purchase in in € for in € for 400 liters of
for 1 liter 1 liter of 1 pot of sorbet in
€
sorbet 100 ml pots of
100 ml
Melon 2 1.25 2.5 0.25 1,000.00
Brown sugar portion 1 0.15 0.15 0.015 60.00
Stabilizer portion 1 0.2 0.2 0.02 80.00
Portion of water 1 0.05 0.05 0.005 20.00
Lemon slice 0.5 0.3 0.15 0.015 60,00
Portion of liquid egg white 1 0.5 0.5 0.05 200,00
Labor 8 0.4 3.2 0.32 1,280.00
Pots 0.07 280,00
Spoons 0.03 120.00
Count variable 0.775 3,100.00

Calculation of the result for 4000 pots (400 liters of ice cream)
Values %
Revenue (1) 4800 100 %
Charges variables 3100
Contribution margin 1700 35.42 %
Fixed charges 1400
Result 300 6.25%
Calculation of sales: 4,000 jars at €1.2
Leatuxderenatbétils’éèlveà62,5%.

Optional:
Break-even point in value 3,952.94
Break-even point in volume 3294

2.2 Analyze the selling price based on the expectations of both parties.

For the Ice Cream Boys: a profitability rate constraint of 5% expected

The selling price of €1.2 allows for a profitability rate higher than 5%.

For the food truck: expected margin constraint of €0.8 per small jar at resale
The purchase price of €1.20 per small jar allows for a margin of €0.80 to be achieved.

This selling price of €1.20 is acceptable for both partners (profitability rate and margin
expected).
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2.3 Communicate your analysis for each of the packagings to the manager and your
conclusions on the opportunity to honor this first order.

Madam or Sir X
Executive collaborator
François Blourde
Leader
The ...

NOTE
on the profitability analysis of the partnership with the food truck Route and Flavors
Introduction
Reminder of the mission
Announcement of the plan

1. Analysis of the profitability of an order of 400 liters in 4-liter containers

Résultat 218€
Expected profitability of 5% met as profitability rate is 5.32%
Minimum sales of 348 liters to ensure the profitability of this order, which is 87 bins at the price of €41.
the bac.
Regarding the food truck, the cost price would be 1.70 euros. This would not allow it to generate
a margin of 80 cents per pot sold. If the food truck wishes to maintain a margin of 0.8, the price
The sale would therefore be €2.5, higher than the limit sale price set at €2.

The order of 400 liters in 4-liter containers is therefore profitable for the ice cream makers but cannot
agree for the food truck.

2. Analysis of the profitability of an order of 400 liters in small pots

The order of 400 liters in small jars at a selling price of €1.2 per small jar ensures profitability of
more than 5% for the Ice Cream Boys. Indeed, the resulting amount would then rise to €300 with a rate
a profitability of 6.25% in line with our goals.
Under these conditions, selling in small jars proves to be more profitable than selling in 4-liter bins.

On the other hand, by analyzing the margin made by the food truck, the selling price of €2.00 and the purchase price of
1.2€ allows him to make a margin of 0.8€. Moreover, the packaging in small jars has the advantage
to reduce the overall service time for the food truck, and thus gain in productivity.

If the partners want to develop the food truck channel, they must promote delivery in the form of
small jars.

Given these different data, it is better for both the Ice Cream Boys and the Food
selling ice cream in small containers. This packaging method is therefore beneficial for both parties.
parties. This will allow us to develop this new distribution channel.

The collaborator

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File 3: Improvement of the organization of administrative work in response to the development of the business activity of 'Les Garçons Glaciers'

3.1 Check with an appropriate tool whether the new work organization proposed by François Blourde complies with the constraints set by the
partners.
The Ice Boys: New Task Allocation Table (or Administrative Work)
Task distribution table
Attached Manager of
Leader AG Total
commercial purchases and approvals.
Francis Camille Hours
Activities Tasks Mady Noa

Management activities Meetings 1.5 1.5

strategic Current files and projects 1.5 1.5
Relationship with suppliers 1 2.5 3.5
Supplier relationship Payment to suppliers 1 1
Document control / tracking supplier payments 1 1
Purchasing management and Management of all purchasing operations and
supplies supplies 15 15
Customer management in-store 10 10
Transfer of client invoices 1 1
Customer receivables management and reminder 0.75 0.75
Customer relations
Customer loyalty 1 1
Management of orders from professional clients 11 11
Management of new clients 0.5 0.5
Activity management Meetings, reception management, mail, and event organization 5.75 1 6.75
Cash management and relationship with the bank 3 3
Risk management
Relationship with the accounting firm 0.5 0.5
Commercialization Digital communication and commercial monitoring 0 2 2
Marketing Product Mapping Management 1 0 1 1 3
Personnel management Management of personnel, expense reports, and legal monitoring 4 4
Digital activity Website Animation 5 5
Sales forecast and budget 3 1,25 4.25
Sales dashboard Monitoring of statistics and indicators 1 1
Estimated working time 5.5 20 33.25 18.5 77.25
Weekly working time 6 24 35 22
Net charge (coefficient 1.15) 6,325 23 38,2375 21,275
Engagement rate 105.42% 95.83% 109.25% 96.70%

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3.2 Communicate the results of this new organization and any proposals you may have to
François Blourde and justifying them.

Conclusions :

The AG's position (Camille) is no longer saturated as the engagement rate is at 96%.

The leader's position (François Blourde) is saturated because the engagement rate is at 105.4 %.
transfer 0.5 hours of new client management to Camille which would give an estimated workload
from 20.5 hours, a net load of 23.575 and a commitment rate of 98.2% therefore no
saturated.

the position of the sales assistant (Mady) is saturated (as the engagement rate > 100%) :
reduce the time planned for the website animation by 2 hours because we can adjust the duration
dedicated to the update of the e-commerce site.

the position of the purchasing and procurement manager (Noa) is not saturated because the rate
engagement is less than 95%

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