Business plan for a mini confectionery with calculations. Point of sale for a confectionery. How to choose a room to open a confectionery

A mini-confectionery is one of those types of entrepreneurship that remain in demand and bring a stable profit to the owner, regardless of the situation in the global or national economy. Customers always find the means to purchase treats such as cakes, pastries and puffs, especially if they are homemade and fresh on the counter.

Therefore, we can safely say that opening a mini-confectionery is a promising investment. In order to calculate all the costs and possible profits, it is worthwhile to draw up a mini-confectionery business plan in advance in order to more or less accurately assess whether it is worth starting this business.

How to open a mini-confectionery

The first step on the way to opening a mini-confectionery is business registration. During the registration process, you will need to indicate the types of activities from the All-Russian OKVED classifier. Here a common question arises: does the mini-confectionery belong to production or trade? First of all, this business is production. Trade-related aspects may be present but will only be complementary and require special equipment and facilities.

You can specify only one type related to production, but in order not to return to this issue later, if you have to expand your business in the future, it is better to immediately enter the item related to retail.

So, the types of activities of a mini-confectionery according to OKVED:

• 15.81 - Production of bread and flour confectionery products of non-durable storage;
• 52.24 - Retail sale of bread, bakery and confectionery products.

Then you need to choose the appropriate form of ownership. For such an enterprise, two main options can be considered:

IP registration. The simplest form available, if the budget is small and there are not a large number of co-founders, then it is worth registering an individual entrepreneurship;

LLC registration. More costly option both in time and money.

Tax system and current account

The formal part of opening a mini-confectionery requires the mandatory determination of the taxation system that will be applied to the enterprise. It does not make sense to choose one of the difficult options at the initial stage. Small business, which includes a mini-confectionery, is subject to a simplified taxation system (STS).

You can choose this system during the registration of the enterprise. It is necessary to attach an application for the transition to the simplified tax system to the general set of documents. The tax rate under the simplified tax system is 15% of profit (income minus expenses). The simplified system also attracts with ease of reporting.

Also, the stage associated with the execution of documents involves opening a bank account. It will be necessary when paying for the services and goods of suppliers of raw materials that work on wholesale terms, and for mutual settlements with other legal entities, in particular, with retail chains, which will subsequently become distributors of mini-confectionery products.

Income and expenses of a mini-confectionery

The initial stage will require considerable expenses associated with starting a business. Opening a small mini-bakery will cost the owner 500 thousand - 1.5 million rubles. The amount will differ based on the size of the lease of the premises, the cost of technical equipment and the wages of employees.

The income part can only be calculated approximately. Based on the available information, one customer leaves between 300 and 500 rubles in a mini-confectionery, and the break-even point is reached at about 20 such customers per day. In the early stages, you should not expect profits over 100 - 120 thousand rubles per month. Income will grow gradually, as the confectionery network develops and the range of services and products offered to customers increases.

Choosing the right space

The minimum floor area for opening a mini-confectionery must be at least 40 m². The place where such an enterprise will be located should be sought on the first floors.

If you plan to open your own cafe or, at least, a shopping area or a store at a pastry shop, then it is important to find a room in a crowded place. Otherwise, you can save on the cost of rent by renting a room in an industrial zone and focusing on building relationships with retail chains.

As for the size of the rent, it will vary depending on the area where the premises are located, on its area and on the condition of the interior decoration.

Zones that should include a mini-confectionery room:

• manufacturing facility;
• storage room for finished products;
• storage room for raw materials;
• shopping room;
• bathroom.

When choosing a suitable room, it is important to remember that it must comply with the requirements of the fire and sanitary and epidemiological service:

• a detailed building evacuation plan with clear directions;
• availability of fire extinguishers in each room;
• the presence of a forced exhaust;
• mandatory emergency exit from the production area;
• the trading area should be separated from the production workshop;
• separate sinks for dishes and washing hands.

Permits and regulations

After choosing the premises you like, you need to obtain the relevant regulatory documents from the SES and the fire service. Following the above standards will simplify this procedure. List of permits:

• sanitary passport;
• certificates confirming the quality of products;
• agreements with deratization and disinfestation services on carrying out cleaning work;
• program of production control over the production process;
• the conclusion of the fire service;
• the conclusion of the SES on the compliance of the production of a mini-confectionery with all established standards.

Product range

All types of products that a mini-confectionery is capable of making will make up a too long list, but several main groups can be distinguished:

• cakes;
• candies;
• cakes;
• puffs;
• cookie;
• bakery products (loaves, gingerbread, croissants, etc.).

Equipment for a mini confectionery

When starting to search for equipment for a mini-confectionery, you should take into account the approximate range that the company will offer customers. At the same time, at this stage, savings should be relegated to the background - the technical equipment of the confectionery should be of high quality. It is better to refuse used equipment.

The minimum list of mini-confectionery equipment:

• mixer;
• convection oven;
• electric stove;
• high power extractor;
• cream cauldron;
• mechanical grater;
• mixer;
• freezing and refrigeration unit;
• biscuit machine;
• flour sifter.

Such a list will be sufficient for the production of most confectionery products. In addition to the main expensive equipment, it is necessary to allocate a certain amount of funds for the purchase of kitchen utensils, various forms for cooking. When buying equipment, you should proceed from the size and design features of the previously selected room.

Recruitment for a mini-confectionery

When looking for employees for a new confectionery, it is advisable to find experienced craftsmen with a high level of training so as not to waste time on training and have quality products from the day they open.

Given that the mini-confectionery includes a trading area, then at the initial stage you will need at least 2 pastry chefs and 2 sales assistants in the sales area. Depending on the scale of production and work schedule, part of the staff can be hired at half the rate, and at first the owner himself or one of the family members can act as a seller, which will save money on wages.

Advertisement for mini-confectionery

As usual, the best advertisement will be the high quality of the confectionery products, which will satisfy customers and lead to the fact that customers will not only return for new delicacies themselves, but also recommend the institution to their friends and relatives.

• bright and attractive sign;
• informative stand in front of the entrance;
• mutually beneficial advertising in partner retail chains, if you offer confectionery products for sale, the owners of retail outlets will willingly meet halfway in the matter of advertising within the walls of the store.

Naturally, the presented business plan on how to open a mini confectionery is very approximate and the numbers may differ for different regions and even places in the same city. But this plan will give a general idea of ​​\u200b\u200bthe actions and costs to the future potential owner of the confectionery.

The beginning of a new economic crisis or a round of the old one became the basis for the government to take another package of measures designed to make small and medium-sized businesses an attractive area of ​​activity. Including the creation of promising areas in the service sector. Such as opening your own cafe or pastry shop. It is the confectionery that specialists in the field of small and medium-sized businesses actually call the most successful type of startup. To create such a production, a minimum amount of equipment is required, and its delicious products will certainly be popular.

Is it worth it to analyze the market of competitors?

At the very beginning of the mini-confectionery business plan, it is worth evaluating the popularity of this type of activity in advance. To do this, you can simply walk around the neighborhood on your own and see how many bakeries, sweet shops and places for selling cakes and pastries are located there. The confectionery business is in demand, but in situations of oversupply in the market of this kind of small and medium-sized enterprises, you will either have to choose your own completely unique line of business, or choose another line of work.

It should be borne in mind that often all these numerous stores produce virtually the same products. In this case, a simple market analysis will help evaluate those areas of production development that will ultimately show maximum profitability. You also need to consider whether the confectionery will be combined with its own store or cafe, or it will become an enterprise specializing in the supply of finished products to retail outlets.

Registration and taxation

An obligatory point of the business plan for the confectionery industry is also the choice of the method of registration and the taxation system.

To register a confectionery, you will need to register its owner as a PBOYuL. This registration option makes it possible to perform work on the principles that reduce the amount of documentation that will need to be prepared for the branches of the Federal Tax Service of Russia at the end of the reporting periods. After receiving a certificate of registration as an individual entrepreneur, you will need to register with the social insurance fund and the pension fund.

Obtaining all the mandatory permits required to conduct work related to food production also brings significant moral costs. Including permission from the fire control service and the sanitary station will be required.

Work can only start after obtaining the final permission from the prefecture or other local government to conduct activities and approval of the product certificate, including the approval of detailed recipes.

So you've decided to open a bakery. Where to begin?

Room selection

When choosing a place where a confectionery will be located, it is important to take into account several factors.

First of all, it is the ability to connect to a constant source of electricity, which will guarantee the preparation of delicious products and their further storage at the optimum temperature.

The room must be sufficiently spacious and have a good ventilation system to ensure that each employee can successfully and calmly work in comfortable conditions. It is convenient to place tables or trade showcases and chests in the spacious hall. When opening a confectionery production combined with a cafe, it will be necessary to provide the inspection structures with a detailed plan for the placement of places for receiving visitors, a fire evacuation plan, and confirm the possibility of equipping the territory of the cafe with a bathroom or several sanitary facilities, depending on the expected number of visitors.

An important element of successful activity will be the careful choice of the location of the confectionery or cafe. The best option is to choose a building in the central districts of the city, where it can be visited by office workers and numerous tourists, as well as in residential districts - a cafe where you can taste sweet and fragrant treats will definitely become a favorite vacation spot for adults and young visitors.

Confectionery bakery equipment

A compact confectionery shop is attractive in the role of a start-up by the possibility of acquiring a minimum amount of specialized equipment. Its set directly depends on the selected range of products. Including in the work can be used:

• ovens with 1 or more baking chambers costing from 19,000 rubles;
• baking ovens with 1 or more baking chambers costing from 20,000 rubles;
• frying and baking cabinets costing from 35,000 rubles;
• hearth furnaces costing from 400,000 rubles.

In addition, you will need flour sifters, proofers, dough dividing and shaping equipment, scales, baking sheets and molds, and much more.

To obtain a permit for successful work with food products, it will also be necessary to provide the following equipment for the mini-confectionery to the inspection structures: refrigerator (s), cutting tables and tools, equipment for storing finished products, including display cases with the function of cooling the placed goods. The total cost of a complete set will be from 300 thousand dollars.

A cash register becomes an obligatory element of the equipment of a confectionery engaged in independent retail sales. The cost of the simplest models is about 25,000 rubles.

Recruitment

If you already know roughly how to open a pastry shop from scratch, you need to think about employees. Often, at the first stages of organizing activities, an individual entrepreneur decides to refuse to invite additional employees who will be engaged in the sale and preparation of cakes, sweets and pastries. In reality, it turns out that he cannot do without assistants.

At a minimum, you will need to invite an experienced pastry chef to work who has a medical book and is ready to confirm the presence of culinary education and work experience. In the most minimal set of subordinates, it is also necessary to include an employee who will deliver sweet products to stores.

In the case when the confectionery itself sells its products and does not offer its delivery to customers, such a staff unit can be combined with an employee who will have to perform the functional duties of a supply manager. You will also need a salesperson who has experience working with a cash register.

All employees can be involved on the terms of the conclusion of temporary contracts. Provision of preparation of documentation for tax services, social services, pension fund can be carried out by invited representatives of specialized agencies.

What services can the confectionery industry provide?

Today, the most popular activity of such industries is independent baking with further sales through retail chains. The list of popular confectionery services includes the production of cakes and pastry sets to order according to a basic template or according to an individual customer project. Such sweet pastries are ready to become the best gift at any solemn event. It is convenient to hold family holidays in a cafe-confectionery, which can become a source of income for its owner.

The impact of advertising on product sales

So, if you have already decided and, most importantly, you know how to open a mini-confectionery, you need to take care of competent advertising of the institution. Successful marketing of even the highest quality products directly depends on the funds invested in its development and promotion. Often for a small candy store it is enough just to advertise in the local press or small advertising posters.

The type of notification selected that this establishment will be open or has already started operating is determined based on market research and the size of the potential audience.

The cost of opening a bakery

The approximate calculation of the initial costs in the business plan of a pastry bakery traditionally includes several required parameters:

• the cost of purchasing equipment - from 500,000 to 1,500,000 rubles;
• the cost of renting a room for a confectionery shop and a cafe - from 200,000 to 500,000 rubles;
• conducting marketing research - from 150,000 rubles;
• funds required for paperwork - from 60,000 rubles;
• the cost of raw materials at the initial purchase stage - from 100,000 rubles;
• salary of an invited interior designer who performs a design project for products and a cafe when it is opened at a confectionery production - from 100,000-200,000 rubles, depending on the complexity of the project;
• staff salaries - from 100,000 rubles.

How to open a candy store and not "burn out"?

Profitability of such a business increases significantly if the owner of the confectionery business owns his own premises, which meets the requirements of fire and sanitary and epidemiological services for opening this kind of production.

The initial investment is attractive with the opportunity to take the necessary amount on credit. The payback of confectionery production even at the first stages of activity with a well-conducted market research and a high-quality advertising campaign is at least 20-30%. Successfully developing business is ready to reach 100% profitability.

* Calculations use average data for Russia

3 142 000 ₽

Starting investments

2 300 000 - 5 500 000 ₽

1 000 000 - 3 400 000 ₽

Net profit

Payback period

There is practically no competition in the field of premium confectionery in Russia, which makes it promising to organize a business designed for an audience with a high income level. To open a cafe-confectionery in this format, 3.14 million rubles will be required, which can be paid back within six months.

1. Summary of the project "Cafe-confectionery"

The goal of the project is to open a cafe-confectionery in the premium price segment in St. Petersburg. The project involves the production and sale of a wide range of confectionery products. The confectionery is located on a rented area in the central part of the city, in close proximity to tourist routes. The positioning of the project is carried out in the segment of environmentally friendly handmade products. The maximum capacity of the cafe is 30 people, the total area is 100 m2.

The main success factors of the project are:

wide original assortment and carefully developed recipe

using only natural ingredients

handmade, full production cycle without semi-finished products

good cafe location

active cooperation with online services that provide services of tourist guides around the city

Investment costs are aimed at the acquisition of fixed assets, the implementation of the launch advertising campaign, as well as the formation of a working capital fund, the funds from which are used to cover losses until the project reaches payback.

Table 1. Key performance indicators of the project

2. Description of the company and the confectionery industry

Confectionery products are high-calorie and easily digestible food products with a high sugar content and a pleasant taste and aroma. Usually produced using the following ingredients: flour, sugar, honey, fruits and berries, milk and cream, fats, eggs, yeast, starch, cocoa, nuts and so on. A distinctive feature of the confectionery market in Russia is the high quality of the theoretical and practical base, which is a direct legacy of the USSR. Even taking into account the tendency to reduce the cost of mass production, the quality of Russian products is much higher than the quality of Western counterparts.

The features of the Russian confectionery market include:

Short lead time for products

Difficult logistics due to long distances and quality of transport infrastructure

Complete dependence of manufacturers on the quality of the raw materials used (however, this is typical not only for Russia)

The tradition of eating homemade cakes

A wide selection of local raw materials for fillers, and in each region it can be unique berries, fruits, etc.

High level of competition in low price segments and its almost complete absence in the premium segment

In the baking segment, the main players are small businesses

The main business models used today by market players are:

1. Production of confectionery products and their sale through own retail chains (or through counterparties) - while the revenue is maximum, but both costs and financial risks are high

Production of products to order ("white label") - due to this, the costs of implementation are reduced, but there is no direct communication with the consumer, which makes it difficult to respond to the requests of the end client

Production of products and its sale through a franchise network is a plus here in minimizing sales costs, but there are reputational risks associated with the franchisee's action

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The Russian confectionery market was one of the leading in terms of growth until 2015. The negative impact, as well as on other sectors of the economy, was exerted by macroeconomic factors, the weakening of the ruble, and the decline in real incomes of the population. All this led to a decrease in demand for confectionery. With more than 50% of household income spent on food, the demand for non-essential goods is significantly reduced. First of all, this concerns imported products - chocolate and flour, the cost of which has increased several times due to the weakening of the ruble. The volume of imports of all types of confectionery fell at least twice. Imports of chocolate and products containing cocoa fell by 27.6%.

Export volumes in physical terms remained at the level of previous years, but at the same time decreased in monetary terms, again due to the depreciation of the national currency. The limiting factor, including for exports, was the rise in prices for the main raw materials - sugar, cocoa beans, additives and other ingredients. In some segments, however, there is an increase in export volumes. For example, the export of flour products increased by 11.2% to 9.9 thousand tons in kind and by 4.1% in money terms; chocolate products - by 14.1% to 8.1 thousand tons and by 6.5% in monetary terms. China has become a major export market; until 2016, it was in seventh place in the purchase of Russian chocolate products and in tenth place in the purchase of flour products; in 2016, he came in second in all positions.

The result of the changes that have taken place in the market has been a decrease in the consumption of chocolate without additives, various cakes and pastries; the volumes of production of flour confectionery products with a long shelf life, caramel and chocolates increased. One of the drivers of growth in this segment was the increase in exports of these types of products. Also, the growth of the segment was affected by a shift in demand towards cheaper products - cookies, muffins, waffles, rolls, gingerbread. Their sales grew in physical terms in 2015 as follows: cookies - by 6%, gingerbread - by 7%, waffles - by 9%; in monetary terms: cookies - by 21%, gingerbread - by 24%, waffles - by 25%. The increase in prices for confectionery products of all kinds in 2015 averaged 24%. The price growth leaders were sugar confectionery – chocolate (+38%) and caramel (+35%). This caused a shift in demand towards cheaper products. According to Rosstat, a kilogram of cookies in 2016 cost an average of 140 rubles, a kilogram of gingerbread - 118 rubles, and chocolate and chocolates - 752 rubles and 570 rubles, respectively.

The rise in prices for sugar, as one of the main components of confectionery products, amounted to 9% only in the first months of 2016 (the cost of futures) and amounted to $0.14 per pound. This growth was a record for the last 23 years. The reason for this growth was the statement of the International Sugar Organization about the predicted shortage of sugar due to adverse climatic conditions. The logical consequence of increasing the price of ingredients is the search for cheaper substitutes and economical formulations. Producers cannot fully translate the increase in prices for raw materials into selling prices, passing on the growing costs to the consumer. Thus, the profitability of production is reduced. It is noteworthy that, according to the forecast of the Center for Confectionery Market Research, in a number of segments that are stable today (cakes and pastries, individual segments of marshmallows, marshmallows, marmalade, cookies, waffles), the situation is expected to worsen. At the same time, the segments that are in a state of decline today (chocolate, chocolates) will soon recover.

The level of well-being of the population largely influences the formation of demand for chocolate products. Accordingly, the reduction in real disposable income had a negative impact on this segment of the Russian confectionery market. According to experts, sales in this segment from 2014 to 2016 decreased by 12% in physical terms; per capita consumption decreased from 5.1 to 4.5 kg per person.

Figure 1. Consumption of confectionery products by category in 2012-2016, kg/person

In 2015, the retail price of sugary confectionery products increased by 11%, and biscuits and waffles by 15%, while chocolate prices increased by 26%. An important factor is the presence of a large number of brands in the economy segment in the segment of biscuits and sugary products, and their almost complete absence in the chocolate segment. As measures to stimulate demand, manufacturers began to use a reduction in packaging size and weight. The weight of the piece products themselves has also been reduced. Some manufacturers began to develop new formats for themselves, for example, chocolate bars instead of bars. The positioning of chocolates as a gift with the appropriate packaging design has also become characteristic. Thanks to such marketing activities, market leaders managed to maintain their positions.

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The only category in the chocolate segment that continues to grow is chocolate products with toys for children. This format is mastered by all new manufacturers who have not previously worked in it. The growth in demand is due to the fact that even with a decrease in solvency, parents are not ready to save on their children. The market for chocolate eggs with toys grew by 8-10% per year until 2015, in 2015 the growth was 1.1%, in 2016 - 0.3%. In the future until 2020, experts predict the growth of the chocolate segment at the level of 1% per year in real terms. It is expected that the main growth driver will be the stabilization of the country's economic condition. Price growth in this segment is expected mainly due to inflation, which means that there will be no sharp jumps. In addition, the Russian chocolate market has not yet reached saturation, which creates prerequisites for its active growth in the long term.

On the other hand, pressure on the market is expected from the health food market, which chocolate usually does not belong to (with rare exceptions - for example, dark chocolate without additives). This means some shift in demand towards various cereal bars, biscuits enriched with fiber and vitamins and other similar products. Among the market trends, a stable state of the premium segment of the confectionery market is noted. In particular, this is confirmed by the appearance of new products in the segment. For example, as a significant part of the population is addicted to healthy and organic food made from natural ingredients, new products such as chocolate using honey instead of sugar are emerging, which, according to manufacturers, makes it a “healthy” food. Such products also do not contain preservatives, cocoa butter substitutes and other additives. Nuts, berries, fruits, various seeds, spices and essential oils are used as fillers. The world passion for unusual tastes of chocolate has reached Russia. Some niche manufacturers have begun to offer chocolate with chili, lime, sea salt, coffee and other non-standard additives.

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The confectionery market has a pronounced seasonality, which affects sales volumes and financial results. For example, the maximum level of demand is observed in December, which is caused by the preparation for the New Year, the purchase of corporate gifts. If we take December indicators as one, then the first half of the year shows a reduced demand for products - at the level of 0.60-0.65, in July-September demand increases to 0.80-0.85, and in October-November it decreases to 0, 78-0.80.

The current market trends include, first of all, the course towards the creation of environmentally friendly and high-quality products. Environmentally friendly products are products made from natural, environmentally friendly ingredients that meet international standards and quality requirements. The fashion trend, which experts note, is the interest of consumers in traditional local sweets and, at the same time, the desire to know the place of origin of the main ingredients - for example, cocoa in chocolate products. Demand for premium products is growing even in times of crisis. This can be explained by the fact that the exactingness of consumer tastes is growing, and this price segment has the largest number of new products and simply unusual products that are interesting to the consumer.

In the context of a healthy diet, the popularity of dark chocolate is growing, which, according to the advertising companies of its manufacturers, is a powerful antioxidant, relieves stress, prolongs cell life, and is a supplier of endorphins. In this segment, the trend is to produce products under the slogan "healthy nutrition". A new global trend, which has not yet shown itself well in the Russian market, is the production of confectionery for older customers. They can also be classified as healthy food, but their composition differs significantly from other products in this category.

Legislative regulation also affects the growth of the market. In particular, the analysis of world markets shows that a serious impetus to the development of production was given by bans on products using trans fats, which are harmful to human health. The second favorable legislative factor was the approval of the use of stevia in the European Union - a natural sweetener for diabetics. According to analytics, the demand for energy products with a high content of vegetable protein is increasing.

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It should also be said that the public catering market in Russia is in a difficult state in the face of a reduction in public spending on entertainment and non-essential goods. However, as in many other industries, the premium segment in catering remains fairly stable, and the population's interest in unusual, non-traditional products is growing.

The project provides for the organization of a cafe-confectionery in St. Petersburg, in close proximity to popular tourist routes. The leased area accommodates production and a cafe with a capacity of 30 people (15 tables). The cafe is aimed at both residents and guests of the city. The enterprise is organized "from scratch", has no financial history. Detailed organizational information is provided in Section 6.

St. Petersburg is the second largest city in Russia, a city of federal significance. The administrative center of the Northwestern Federal District and the Leningrad Region. The most important economic, scientific and cultural center of Russia, a major transport hub. The city center and its associated monuments are on the list of UNESCO World Heritage Sites. The population of the city is 5.3 million people. An important role in the development and economy of the city is played by tourism associated with the reception of guests from Russia and foreign countries. The city is in 7th place in terms of tourist attendance in Europe and 10th in the world. The greatest tourist activity falls on the season of white nights. About 3.0 million Russian tourists and about 2.0 million foreign tourists visit St. Petersburg annually. This seasonality is taken into account in the sales plan and the financial plan of the project, since cafe services are focused largely on city guests.

3. Description of goods and services of the confectionery

The cafe-confectionery produces a wide range of confectionery products. All production is carried out in-house using only natural high-quality ingredients. Semi-finished products, flavoring and aromatic additives are not used in the production. The assortment of the bakery is quite wide and can change over time within certain price limits in accordance with the taste preferences of visitors. The range is given in Table. 2 grouped by main categories.

Table 2. Bakery assortment

4. Sales and marketing of a coffee shop

Cafe-bakery is positioned in the premium segment. Target audience - men and women (mainly) aged 25 - 50 years with an income level above 60,000 rubles; guests of the city (60-65%) and residents of the city (35-40%). Despite the fact that most of the cafe visitors are city guests who do not visit the same establishment again, brand development makes sense from the point of view of forming a pool of loyal customers from residents. cities. This will ensure the necessary loading even in the low tourist season. To do this, it is necessary to conduct image events and increase brand awareness.

Various tools are used for promotion. A website for the bakery is created, which contains a menu with prices, contacts, photos of the interior and team, photos and videos of the production process, news and special offers. Advertising pages are created in social networks, where announcements of articles from the website are posted, as well as contests and sweepstakes are held to maximize the involvement of the audience. Social networks also collect feedback from visitors.

The main online tool is contextual advertising for such keywords as "cafe", "bakery", "cafe-bakery" in combination with the location query "Petersburg", "St. Petersburg", "Peter" and so on. In addition, information about the bakery is marked on the Yandex and Google mapping services. It is also expected to cooperate with a number of mobile applications that act as a guide around the city and mark sights and useful places. To attract potential visitors from the tourist traffic, a pavement sign is used indicating the route to the cafe, located on the avenue with a large number of tourists.

The competition in the field of confectionery is quite high, but it is in the premium segment that the market is most free. In the area where the cafe is located, two main competitors can be distinguished, operating in a similar price segment and having an approximately similar assortment. However, none of them position themselves as a manufacturer of organic products; both competitors in some cases use frozen dough, semi-finished products, food additives. With the correct declaration of project positioning, this can provide significant benefits. In addition, competitors are located in places less accessible to tourists and are focused mainly on city residents.

Demand for the project's products has a pronounced seasonality. On the market as a whole, the lowest level of demand is noted in the first half of the year, then demand rises in summer, a slight decrease occurs in October-November. In December, the level of demand is maximum. However, in the case of a project, the seasonality factors are slightly different. The maximum level of demand is predicted in the summer months, due to the massive tourist traffic, the greatest decline will occur in early spring and late autumn. The seasonality factor is taken into account in the formation of the annual sales plan and financial plan.

The capacity of the cafe is 30 people or 15 tables. The average check from the table is 1,600 rubles. The planned sales volume is calculated based on a table turnover of 1.5 hours and a maximum room load of 80%. With a 12-hour working day and daily work for a month, it turns out: 12 / 1.5 * 15 * 30 * 1,600 * 80% = 4,608,000 rubles per month.

5. Plan for the production of a cafe-confectionery

The cafe-bakery is located on a leased area, previously also used as a catering establishment. It meets all the requirements of supervisory authorities, has all the necessary communications. The total area of ​​the premises is 100 m 2, of which 60 m 2 are allocated for the cafe.

Equipment, utensils and furniture are purchased from a supplier that provides comprehensive solutions in the field of catering. The equipment is new Russian and Italian production. In addition, the supplier, for a fee, develops a project for engineering communications, a design project for a room, technological maps and recipes for dishes. The supplier carries out delivery, installation and commissioning of equipment, training of personnel.

Raw materials are purchased from local suppliers cooperating with manufacturers. Rigid incoming control of raw materials is mandatory for compliance with project requirements in order to ensure the highest possible quality of products. All production during the working day is made from blanks made at the beginning of the day. Unused blanks at the end of the shift are written off and not used during subsequent shifts.

6. Organizational plan of the confectionery

IP was chosen as the organizational and legal form. A business entity is registered with all supervisory authorities in accordance with the Legislation of the Russian Federation. The form of taxation is UTII, the physical indicator is the area of ​​the visitor service hall (60 m 2), the regional coefficient k 2 = 1.

The entire project implementation process can be divided into three main stages: the preparatory stage, the growth stage and the maturity stage. During the preparatory stage, equipment is purchased, its installation is carried out, and the developed recipes are tested. At the same time, recruitment and training of personnel takes place. The highest demands are placed on bakers and confectioners. The approximate duration of the preparatory stage is three months.

At the growth stage, the project services are actively promoted, a pool of loyal customers is formed from among the residents of the city, recipes are developed, and the taste preferences of visitors are studied. The duration of the stage is six months. At the stage of maturity, operating activities are carried out within the planned financial indicators. The current monitoring of the results is carried out, the necessary adjustments are made.

The organizational structure of the enterprise is quite simple. All major management functions are performed by the project initiator. To do this, he has all the necessary knowledge and skills, has experience in the field of public catering. The organizational structure is shown in Fig. 2.

Figure 2. Organizational chart of the enterprise

Table 3. Staffing and payroll

7. Financial plan for a cafe-confectionery

The financial plan is drawn up for a five-year period and takes into account all the income and expenses of the project. Revenue refers to revenue from operating activities. No other income is provided for by the project. Revenue from the first year of project implementation – 37.3 million rubles; net profit (after taxes) - 19.6 million rubles. Revenue of the second year and subsequent years - 47.5 million rubles, net profit - 27.0 million rubles.

Investment costs amount to 3,143,142 rubles and include expenses for the acquisition of fixed assets, preparation of premises, purchase of raw materials, as well as the formation of a working capital fund, from which losses of initial periods are covered, until the project reaches payback. Own funds of the project initiator - 1.7 million rubles. The lack of funds is planned to be attracted in the form of a bank loan for a period of 36 months at 18% per annum. The loan is repaid monthly in annuity payments, credit holidays are three months.

Table 4. Investment costs

Variable costs include the costs of ingredients used in the preparation of products, as well as water, gas and electricity used in the production process. To simplify financial calculations, variable costs are calculated on the amount of the average check at a fixed trade margin of 300%.

Fixed costs include rent, utilities, advertising, agent commissions (mobile apps, online guide services), and depreciation. The amount of depreciation is determined using the straight-line method, based on the useful life of fixed assets and intangible assets of five years.

Table 5. Fixed costs

A detailed financial plan is given in App. one.

8. Evaluation of the effectiveness of the project "Cafe-confectionery"

Evaluation of the effectiveness and investment attractiveness of the project is based on a detailed analysis of the financial plan, cash flows, as well as simple and integral performance indicators (Table 1). To account for the change in the value of money over time, the discounted cash flow method is used. The discount rate is 20%.

Simple payback period (PP) - 5 months, discounted (DPP) - 6 months. Net present value (NPV) – 3.3 million rubles. Internal rate of return (IRR) - 31.5%. Profitability index (PI) - 1.06. All these indicators at a sufficiently high discount rate indicate the prospects of the project, its effectiveness and investment attractiveness.

9. Guarantees and risks

To assess all the risks associated with the implementation of the project, a detailed analysis of all internal and external factors is carried out. Internal factors include problems associated with the quality of the recipe and the quality of work of production personnel, as well as with the operation of equipment. In the first case, it is necessary to constantly monitor the quality of products, receive feedback from visitors and take corrective measures. In the second - carrying out routine maintenance of equipment in order to maintain its maximum performance, since its initial quality is beyond doubt.

External factors include the activities of competitors, in the first place - the entry of new players into the market. In this case, active work is needed to form a pool of loyal customers, increase brand awareness at the stage of enterprise growth.

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A mini-bakery is an enterprise that manufactures bakery products and carries out retail sales.

The concept of the mini-bakery is baking fresh bread according to unique recipes, as well as creating a homely and warm atmosphere in which visitors can eat without leaving the cash register.

The target audience of the bakery is residents of neighboring houses, as well as people who take care of their health and prefer bread without artificial additives.

The main competitive advantage of the bakery is its favorable location, which allows it to cover two residential areas with a population of about 30,000 people.

The assortment of the mini-bakery includes three main areas: standard products, exclusive bread, as well as French croissants. Each direction consists of three product names. This structure allows you to meet the demand of the entire target audience, as well as get by with a minimum amount of production equipment.

The average check of a mini-bakery is 100 rubles. Permeability during the day can be up to 1000 people, which guarantees reaching full production capacity within 3 months of work.

2. Description of the business, product or service

The obvious advantage of opening a bakery is that despite the general decline in household spending on goods and services, the demand for bread remains stable. In addition, similar imported products increase in price, and products of domestic bakeries are not able to compete with bakery products in terms of taste.

In the production of baked goods, we focus on the quality of the products used and the preservation of the unique recipe of each product.

Bread sold in large stores is usually tasteless and contains a lot of vegetable fat and sugar. As for similar bakeries, they focus on making pies and practically do not have dietary products in their assortment.

The assortment is presented in three areas of baking: French pastries, branded bread for those who adhere to a healthy diet, Russian bread. In each direction, we produce three types of products.

3. Description of the market

The target audience of the project is divided into two segments:

• residents of nearby houses who find it convenient to buy fresh pastries in our bakery;
• people who follow a healthy diet, watch their figure and are interested in buying branded bread according to unique recipes.

The bakery competes with similar companies in the following ways:

• Product quality: it is necessary to use high-quality ingredients and a unique recipe for cooking.
• Price of products: typical products are sold at the average market price.
• The assortment is presented in three areas of baking: French pastries, branded bread for those who adhere to a healthy diet, native Russian bread.
• Location: residential quarter (yard type bakery), convenient parking (possible access from the main street).
• The presence of a window in the workshop, which allows the consumer to observe the process of preparing products

SWOT analysis of a mini-bakery

4. Sales and Marketing

5. Production plan

The sale of goods is carried out in the trading floor. Delivery of goods at the project launch stage is not provided.

6. Organizational structure

At the stage of launching a bakery, as well as at the initial stage of operation, you can get by with a minimum number of staff.

Manager monitors the organization of the process of production and sale of products, is responsible for the continuous operation of the bakery and timely troubleshooting. In addition, he performs the functions of a freight forwarder, maintains document management, accepts cash every day, and determines the company's development strategy. Since the turnover of the bakery at the initial stage will be relatively small, it can be assumed that the combination of these duties is possible within the same position. This position assumes a 6-day work schedule from 10.00 - 19.00 with a lunch break of 1 hour.

Seller-cashier in charge of customer service and cash handling. Every evening, the salesperson-cashier fills out a special journal in which he registers cash, and also keeps a record of all transactions supported by the presence of checks. In addition, the seller-cashier accepts finished products from the workshop, puts the goods on the shelves, and keeps order on the trading floor. The working day of the seller-cashier coincides with the opening hours of the bakery and lasts from 8.00 - 20.00. Lunch break in the work of the seller-cashier is not provided, but since the flow of customers is not uniform, he has time to rest. Work schedule - 2 days of work alternate with 2 days of rest.

Baker starts at 6:00 am and ends at 4:00 pm. The baker fully controls the production cycle: from keeping records of raw materials in stock to the production of finished products. His responsibilities also include maintaining cleanliness in the workshop, timely write-off of spoiled products, as well as keeping logs for cleaning the hood. The baker's work schedule is 2 days of work alternating with 2 days of rest.

The salary of each employee consists of two parts: salary (a fixed amount) and piecework (percentage of revenue).

In the future, the possibility of introducing additional non-financial motivation for key personnel is being considered - additional training for cooks.

For reporting, we intend to use the services of an accountant on outsourcing.

With an increase in production, as well as the expansion of services provided, new vacancies will appear in the company: a driver, a cleaner, an administrator, a pastry chef.

A detailed payroll calculation, taking into account the bonus part and insurance contributions, is presented in the financial model.

7. Financial plan

Calculate the initial investment required to start a bakery. They amount to 1,589,811 rubles. Let's take a closer look at their composition.

Equipment:

Dear visitors of the site, below is an example of a business plan with economic calculations for a cafe-confectionery. This document was written by professional economists and can be used to adapt to your project. If you have any questions or you do not find the section you need, or you have questions about its preparation or formation of calculations, you can always contact us via mail, the VKontakte group or by leaving a comment on the business plan.

Business plan summary

Name of the project: "Creation of a cafe-confectionery"

The goal of the project is to create a successful profitable cafe-pastry shop for middle-income visitors.

Initiator of the project

The initiator of the project is an already existing network of cafes and restaurants. This cafe-confectionery is a way to diversify your business. The project will be implemented by one initiator.

Investment costs

As part of the project, it is planned to conclude a lease for a room in the city center. Its repair under the design project of the company, the purchase and installation of equipment, the design of the cafe. The total cost of investment expenses will be 2,300 thousand rubles. including the cost of equipment, repairs, the cost of acquiring raw materials and maintaining the enterprise until it reaches the payback point.

Construction work will be carried out by a company that has been operating in the construction services market for a long time and has proven itself well when opening previous cafes.

The equipment will be supplied by an enterprise that is a dealer of one of the domestic manufacturers of equipment for the production of confectionery and commercial equipment. The company is fully responsible for the supply and installation of the equipment, and also gives a guarantee for the equipment for 3 years.

Project financing

The project will be financed from its own funds (30% of the total investment) and from loans (70% of the total investment). As part of the project, a loan in the amount of 1,610 thousand rubles will be received. at a rate of 15% per annum with an annuity repayment schedule for 5 years. As part of the loan, a pledge will be issued for the premises of one of the cafes owned by the project initiator.

Based on the estimated income and expenses, a project payback model was built, on the basis of which the following performance indicators were obtained:

• Inflation - 10%;
• Simple payback period - 4.75 years;
• - 5.67 years;
• NPV - 3,063 thousand rubles.

These indicators indicate that the project is interesting in terms of payback and may be attractive to investors.

Suppliers of raw materials and materials

The suppliers of raw materials and materials will be large raw material companies of the city, with which the cafe chain has already established long-term and mutually beneficial relations. Some types of cafe raw materials are taken directly from manufacturers. All raw materials and materials are brought directly to the cafe, so there is no need to distract staff and there is no need to spend money on delivery.

Products

Within the framework of the project, products will be manufactured and sold, which we have divided into the following product groups:

• Cakes
• Pies and pie
• cakes
• Macarons
• Cookie
• Marmalade and marshmallow
• Tea, coffee, water
• Alcoholic products

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Investment plan

Investment size

The volume of investments in the project is 2,300 thousand rubles. and consists of the following costs:

The opening of the cafe-confectionery is planned to be carried out six months after the start of construction work. The work schedule is shown in the diagram below:

room

For the work of the cafe-confectionery, a room was chosen in the city center, which meets all the norms and requirements of the SES and state fire supervision. A long-term lease agreement has been concluded with the owner of the premises. The contract implies a rental holiday for 6 months - the time of repair. Subsequently, the rent will be 100,000 rubles. VAT included.

The premises has the following rooms:

• Production room and kitchen;
• Changing and rest room for staff;
• Director and management staff room;
• Hall for visitors;
• Wardrobe;
• Bar counter;
• Warehouse of raw materials and materials.

The layout of the room is shown in the figure below:

Also below is a layout of equipment and a layout of tables in the hall for visitors:

The cafe's opening hours will be limited from 10-00 to 22-00 due to the fact that this is the time when the flow of customers provides the revenue necessary for the operation of the enterprise.

Manufacturing process

In the production and sale of products, the following process will be used and the following employees of the enterprise will participate:

1. The warehouse of the enterprise receives raw materials and materials for the manufacture of products, the storekeeper receives the products and draws up the relevant documents.
2. The chef gives the chefs an indication of what kind of products need to be made today and in what volume.
3. Chefs take the order to work, take the required amount of raw materials and bake products, transfer them to the bartender.
4. The bartender puts products on display.
5. The waiter approaches the visitor, takes the order and passes it to the bartender.
6. The bartender passes the finished order to the waiter, who takes it to the visitor.
7. The visitor, after eating, orders the bill and pays it.

Production cost

On the basis of technological maps and product cost estimates, the cost was calculated by product groups (the cost was calculated on average for the product group per unit of measurement of the product in proportion to the planned volume of its sale):

• Cakes - 324 rubles / kg
• Pies and pie - 176 rubles / kg
• Cakes - 298 rubles / kg
• Macarons - 452 rubles / kg
• Cookies - 189 rubles / kg
• Marmalade and marshmallow - 345 rubles / kg
• Kishi -267 rub./kg
• Tea, coffee, water - 30 rubles/l
• Alcoholic products - 1000 rubles / l

Marketing plan

Competition

Today, there are about 100 patisserie cafes in the city, which is a rather low figure for a million-plus city, so the market is quite free and is just beginning to develop. The main competition for the enterprise can be coffee houses, but consumer interest in them has faded to a sufficient extent, there are quite a few new coffee houses, and the old ones practically do not invest in their further development.

Location

For the location of the cafe-confectionery, a place located in the city center was chosen. Near this place there are large shopping and office centers, whose employees will be potential customers of the institution. It is planned that these workers will be able to both eat inside the cafe and take confectionery with them to the office.

Range

In order to provide the highest quality products in the cafe-confectionery, it was decided not to greatly inflate the range of products, but to take only the most popular and popular products. It was also decided not to inflate product groups due to the limited capabilities of the kitchen. The range of quantities will be presented below. We will not name specific products, since over time it can change both within the group and the groups themselves, depending on fashion trends and customer tastes.

• Cakes - 6 items;
• Pies and shares - 10 items;
• Cakes - 4 items;
• Macarons - 7 items;
• Cookies - 5 items;
• Marmalade and marshmallow - 7 items;
• Kishi -3 items;
• Tea, coffee, water - 10 items;
• Alcoholic products - 20 items.

Price policy

The establishment will focus on buyers with an average income level, therefore, prices will be set based on the average prices of establishments of this level. In addition, the selected range of products will help maximize the marginal profit from the sale of products.

Product prices, cost and marginal profit are presented in the table below:

Below is the sales chart:

Volume of sales

We will calculate the sales plan based on the average check for such establishments and the possible throughput of the enterprise, taking into account hours when there are few customers and peak hours. At the same time, the received monthly volume is the revenue when the enterprise reaches its full capacity (there will be sufficient fame and promotion of the institution). Until that time, this volume of sales will be subject to coefficients for the cafe to reach full capacity, as well as seasonality coefficients.

The average check of the enterprise is planned in the amount of 400 rubles;

The average planned number of checks per day is 100;

The calculation of the average monthly revenue of a cafe-confectionery is presented below:

"Revenue" \u003d "average check" x "number of checks" x "number of days" \u003d 400 x 100 x 30 \u003d 1,200,000 rubles.

The table below shows the seasonality coefficients for sales of similar enterprises:

The table below shows the coefficients for cafes to reach full capacity:

As we can see from the graph, for the first 8 months the company will be preparing for launch, and after the opening, it will gradually increase its revenue. The planned sales volume will be reached 21 months after the start of the project.

Advertising strategy

• placement of advertisements in specialized magazines for cafes and establishments - 10,000 rubles per month;
• distribution of leaflets and business cards in the first month - 10,000 rubles / month;
• holding price promotions in the first month of work - 40,000 rubles;
• installation of a large sign and window dressing with a facade - 120,000 rubles;
• decorating with balloons inside and outside the premises at the time of opening - 10,000 rubles;
• placement of stretch marks for the first 3 months of opening an institution - 30,000 rubles. production, 15,000 rubles / month for placement;
• placement of flyers in existing establishments of the cafe chain - 1,000 rubles. for manufacturing.

organizational plan

It is planned that the enterprise will be opened as a limited liability company. The founder of the legal entity will be one natural person.

To simplify and optimize taxation, it is planned to work on a simplified taxation system in the form of 15% of the “income minus expenses” base.

Enterprise personnel

The staff of the cafe-confectionery and its planned salary are presented below in the staffing table:

Below is a diagram of the subordination of the staff of the cafe-confectionery:

Financial plan

Input data

To calculate the payback of the project, we proceeded from the following prerequisites and macroeconomic indicators:

• inflation rate - 10%;
• discount rate - 11%;

Tax environment:

• income tax - 15%;
• contributions to social funds - 34.2%;
• personal income tax - 13%;
• VAT - 0% due to the fact that cafes will work on a simplified taxation system.

Project financing

In order to finance the project, it is planned to obtain a bank loan. The loan amount will be 70% of the required investment amount, which is equal to 1,610 thousand rubles. The cost of funds will be calculated at a rate of 15% per annum with an annuity repayment schedule for 5 years. As part of the loan, a pledge will be issued for the premises of one of the cafes owned by the project initiator.

Project payback indicators

The calculation of the model gave the following indicators of the effectiveness of the investment project:

• Model building period - 10 years;
• Inflation - 10%;
• Simple payback period - 4.75 years;
• Discounted payback period - 5.67 years;
• NPV - 3,063 thousand rubles.

This suggests that the project is interesting from the point of view of investment and has an interesting return on investment for the initiator of the project.

Break even point calculation

For the current structure and today's prices for the sale of products and the purchase of raw materials, the break-even point of the project was calculated, which showed that the cafe-confectionery will be able to make a profit if its revenue is more than 783 thousand rubles. per month. With an average monthly planned revenue of 1,200 thousand rubles. this is quite an achievable indicator and will be achieved by the 7th month of the enterprise's operation.

conclusions

This calculation of an example of a business plan for a cafe-confectionery shows good payback rates, so this project is interesting from an investment point of view and may be of interest to both private investors and credit organizations.