We recommend that you write the body of the report, before you begin the Executive Summary. Most management reports end with a series of findings, options and recommendations (or conclusions, for investigative reports).

After the main body of the report is complete, then outline the Executive Summary. On effective way to draft the outline in a series of bullet points, in which each bullet equates to a single sentence or idea from each section of the report. Then expand each bullet point into a complete sentence.

Finally, you should place your Executive Summary at the very beginning of your report, rather than at the end. You are correct in assuming that both the Executive Summary and the concluding paragraph of your report are very similar in content: nonetheless, the Executive Summary belongs at the beginning of the report, in order to serve its purpose as providing a summary for busy executives.

Hope this helps.
References :
http://en.wikipedia.org/wiki/Executive_Summary

-Business Structure:
Partnership
- Banking Information:
Bank: Wells Fargo Bank
Contact: Erica Smith, Financial Services Manager

Design Coffee Shop will begin operations in July 2009. Plans also include undertaking a small expansion with 6-8 months of beginning operations."

Brief outline of your business concept:

Design Coffee Shop is a company involved with providing quality item in an origiral setting. It provides graphic design and marketing communication services. it not provide big business . It isa small local business, not a major corpoaration.
We target the students who need a nice quiet cozy place to think and do their work. Also, students who wanted to sit down and enjoy a cup of coffee and relax & while looking at murals or listening to music. It will disply the work of 4 graphic designesr and represent our arts.
In the past, people would not spend more than 50 cents for a cup of coffee. For a few years, now they glad to pay $1 to $4 for their cappuccino, mocha latte or vanilla ice blended drink
The specialty-coffee business is growing at a healthy pace.
The competive, companies include Starbucks, The Coffee Bean, Pet’s, Dietrich’s and other major chains, who serve average quality drinks in establishments that have the same generic design appearance. Indeed, Starbucks and The Coffee Bean are often referred to as "fast food" coffeehouses due to their "cookie cutter" design. Now that Americans’ coffee preferences have broadened and matured, many are asking for more from their coffee shop. Design Coffee Shop can fill this need for more sophisticated shop.

Market Risks
MARKET OPPORTUNITY
Ownership
The Design Coffee Shop is a general partnership between Lisa and Sandy Mason. Each partner is equally l involved in operation and management of the shop, each to her own abilities.
Location and Facilities
The Design Coffee Shop is located in the Old Town section of San Bernardino, California. We currently own the building we will occupy, though painting and renovation are sorely needed.
Products and Services
Description of Products and Services
The Design coffee shop will offer high quality coffee, tea, hot cocoa, and cappuccino, at a very reasonable price.
We will also buy cookies & snack from other vendor.
Key Features of the Products and Services
All drinks will be made with filtered water and the highest quality ingredients we can get.
Frozen drinks will have caramel or chocolate syrup drizzled in the glass and over the drink. Cappuccino and hot cocoa will have whipped cream toppings as well as the option for candy sprinkles. Cookies will have the option of a chocolate or caramel dip and sprinkles.
We will offer designer flavored cream and five kinds of sweetener, (i.e. sugar, honey, Equal, Splenda, and Sweet-n-Low). Cream and sweetener is at no extra charge.

Production of Products and Services
We will use only filtered water and will brew our coffee in commercial coffeepots that will be thoroughly cleaned between uses.
Future Products and Services
Within the next three to five years we expect to branch out into catering and offer homemade pies, whole or by the slice.
Comparative Advantages in Production
Our low overhead and cheaper pricing will be the key to our success.
Industry Overview
Market Research
There are other businesses that serve only coffee in our town
Size of the Industry
Nationally, the coffee shop industry is quite large, but in somearea, there are more.
Trends
This industry is booming at the present time, and there is a trend toward small cozy places and away from the large generic chains.
Industry Outlook
The coffee business does not show signs of slowing down. With new innovations such as flavorings and additives, it should continue for a long time.
Marketing Strategy
Target Markets
Our target market is a artist and writers who need a nice quiet cozy place to think and do their work.
Description of Key Competitors
Of the three coffee shops in the area, one is a large chain with a very expensive product, one is really a home-style restaurant, and the last one, our biggest competitor is an antique store with a "tea room".
Analysis of Competitive Position
Our pricing strategy and comfortable atmosphere will be the key to our success. None of the other shops in the area can offer this.
Pricing Strategy
We will offer three sizes of drinks, small $1.00, medium $1.50 and large $2.00.
Our cookies and brownies will sell for $1.00 each and selling a booket of artwork for $10.00
Promotion Strategy
We intend to advertise in the local newspapers and offer a "frequent drinkers club" discount to our best customers. We will also send out ads via direct mail, which will include cents off coupons.
Management and Staffing
Organizational Structure
Our organizational structure will be a simple pyramid style with the owners putting in as much work as the employees. Pyrimid a tall hierarchical structure, in other words, then I would be the boss, with a general manager working as your employee, who has a team, that on its turn supervises the employees. I think I mean a Flat structure (with the owners being “one of the guys”)
Management Team
April and Arlene will share management and supervisory responsibilities equally. Arlene for the morning shift. April for the afternoon shift.
Staffing
We will hire two busboys and two waitresses; these will be recruited from the local high school.
Labor Market Issues
In this area there are many high school students looking for work, part time or full time, we want to fill that need.

Market Risks
The main risk is monetary. The area may not be ready for a place like ours and we may not do a great business.
Implementation Plan
Implementation Activities and Dates
1. A superior-tasting product backed by a unique quality store
A relaxing, upscale interior design
Prime site selection with an upscale affluent population, year-round tourist activity, heavy pedestrian traffic by the site, a dynamic student population and a concentration of local businesses
A market that exposes Dark Roast Java to high-profile "trend-setters" and "key influencers"
Ongoing, aggressive marketing
Highly trained and friendly staff
Multiple revenue streams including gift items, gift baskets and coffee gift/frequency cards in addition to coffee, pastry, chocolates, tea, juice, water and soft drink
A dynamic website with online sales capability

2. Complete renovation 2/15/08
Purchase and set up equipment
Interview staff
Hire staff
3. Begin preliminary advertising 2/15/09 (Not yet)
Operate for 1 week unannounced (to get the kinks out, people notice "new" businesses, word of mouth will get out there, be ready)
Notify local newspaper your grand opening will be (no advertising cost, you’ll be swamped!)
4. Purchase and setup equipment 2/15/09 (This is mentioned above.)
5. Open for business 7/1/09

Financial Plan
Balance Sheet
Current Assets:
Building $150,000
5 computer $5,995

Furnishings $5,000 if I go for a good atmosphere, you’ll need more than that probably, unless you get money from the government (you are promoting culture in the end!)
Equipment $1,000
Cash
Arlene $5,000
April $4,500
Accounts Receivable
None
Inventory
Coffee $1,000
Tea $500
Other Assets
Cups $3,000
Total Current Assets
$24,005
Liabilities:
Accounts Payable (monthly)
Water $200
Phone $150
Electric $500
Donut Vendor $1,000
Warehouse Club $1,000
Coffee Distributor $1,000
Wages $5,000
Advertising $1,000
Taxes Payable
Property Taxes $500
Employee Taxes $2,000
Operating Loans Payable
Startup Loan $500
Printer $ 97
Total Liabilities
$12,947 on going per month
Projected Income
March 05
Coffee $6,000
Tea $2,000
Cookies $1,500
Donuts $2,500
Misc. $4,000
Total Income for March
$16,000
Total Projected Net Profit (Cost/Benefit)
$3,150 for March
This would assume 20 pots of coffee sold a day, plus an assortment of other items. This also assumes the market will not increase or decrease due to weather or economics. This would be an average month.