Business plan - landscape work. “We improve” taxes after landscaping Business plan for landscaping

Problem: Lack of a landscaping concept and a developed network of flower beds in the park; the park is limited to the theme of victory in the great Patriotic War, but time inexorably runs forward, the city is growing, a new generation is growing up, the park today is a place for walks for citizens (from young to old), for parents and children to spend their leisure time; a place of honor on the routes of weddings and celebrations, a venue for summer cultural events.


The purpose of the business plan is: - to satisfy the need of city residents for quality recreation in the territory of the ChGO; - create a landscaped area in the eastern part of Victory Park with a developed structure of flower beds, small architectural forms and sculptural compositions; - unite city residents in the park for a joint pleasant holiday; - to attract unorganized tourists vacationing in the green zone to visit the park. The main objectives are: - to qualitatively increase the attendance of the park by citizens and guests of the city; - create a landscaped area in the eastern part of Victory Park with developed infrastructure: flower beds, small architectural forms, sculptural compositions, sound.


Analysis of the state of affairs in the industry. Current situation: On the territory of ChGO there is a sports and park complex consisting of: a “factory park”, a sports stadium, an ice palace “Ural Star”, a swimming pool, buildings of a sports complex (gyms, GYM's). The sports and park complex is equipped with: central heating, water supply, sewerage, electrification (including street lighting), telephone installation, and catering facilities. Events of regional, regional and local significance are held on the territory of the sports and park complex. Throughout the year, sports sections, associations, and sports teams operate on the territory of the sports park complex. Within the boundaries of the Chebarkul urban district there is a sanatorium and resort area of ​​regional importance. Accepting up to thousand vacationers per year. Sanatoriums, recreation centers, children's health camps are equipped with central heating, water supply, sewerage, electrification (including street lighting), and telephone installation. The territories of the sanatoriums have zoning and a clear planning structure of improvement: a network of paths, flower beds, sports and playgrounds, equipped beaches, small architectural forms. Including on the territory of the sanatoriums there are cafes, rental services (sports and gaming equipment), etc. saunas, health centers with additional services.


Development trend: On the territory of the Chebarkul urban district, it is planned to build a museum and park complex “Chebarkul Fortress” on the cape of Lake. Chebarkul, in the area of ​​low-rise residential development. The object is of regional importance, and is calculated on unorganized tourists of the sanatorium-resort zone (about 40,000, data taken from the presentation of the Chebarkul Fortress project). The museum and park complex will include a unique object - the “lake museum”, which has only one analogue in Russia. This project Now it is in the stage of development and search for investors.











Potential consumer: - residents of Chebarkul: - parents with children; - pensioners; - teenagers; - citizens who are of active, working age. - unorganized tourists of the sanatorium-resort area; - military personnel, both permanently serving and temporarily posted; - residents of the Chebarkul region (as an option for weekend leisure, organized excursions).


Potential competitors: - territory of the sanatorium and resort area; - sports and park complex; - bad and destructive habits, irregular working hours; - Internet, computer games; - residential playgrounds apartment buildings; - city Museum; - exhibition hall “Colorit”;


When creating the project, the following was used: a review of normative literature, a review of statistical data, a review of cartographic material, an analysis of the current situation and trends in its development, a project for the improvement of the eastern part of Victory Park, statistical data posted on the portal of the ChGO administration website.


Marketing To advertise the territory, the following will be used: Groups of the social network “VKontakte” Newspaper “Dialogue”, “Kaleidoscope” Official opening Human factor (word of mouth) Costs include: Red ribbon, balloons, wages for mailing out in VKontakte.


P/n Name Unit. change Stake -1UTURITION OF SHAIDS FOR EXPONATIONS2M Club of Clubs from annuals2m. Club of flower beds from perennials2m device pergolysht planting planting single -row -row/n device and manufacturing information stand -up bushes in 1 -ordinary living fences/n Acoustic system device Full of work on landscaping and landscaping final. the cost of an improvement project can be determined only after design and estimate work. Cost of advertising in rubles Financial part Total cost of the project in rubles


Risk assessment Weak sides Risk - lack or manifestation of weak interest among consumers in museum exhibits Change of exhibition, with preliminary analysis - adverse weather conditions Insurance of this type. Application of special technologies and materials in gardening. - dishonest fulfillment of the contractor’s obligations. Include a warranty service clause in the contract. - complaints from residents of houses bordering the park about increased background noise. Installation of sound points in accordance with current standards and SNiPs technical specifications. - vandalism, damage to property, engineering systems, plants. High-quality installation of landscaping facilities using impact-resistant coatings and materials. Placing information signs about penalties for property damage. - lack of funding; Search for investors, benefactors of the project.


Alternative strategies are to create a “recreation area on the lawn” in the eastern part of Victory Park, equipped with sound points. - in view of the inexpediency of museum exhibits, and the placement of thematic flower beds and compositions of small architectural forms in these places.



M.A. Kokurina, lawyer

“We improve” taxes after landscaping

How to justify and take into account the costs of paving, landscaping, lighting and pay taxes

The topic of the article was suggested by S.Yu. Kazankova, Chief Accountant LLC "Fair" (Moscow region).

Demand, as we know, creates supply. Customers want to drive along a smooth road straight to the doors of a cozy shopping center, employees - leave their cars in the parking lot next to the office, suppliers - unload products from a convenient area near the warehouse.

Therefore, owners and tenants of retail, office, warehouse and production premises They are trying in every possible way to equip not only the internal, but also the external territory, paving paths, equipping parking lots, laying out lawns and flower beds.

Landscaping- this is a set of measures for engineering preparation and safety, landscaping, covering, lighting, placement of small architectural forms and monumental art objects clause 1.5 of the Methodological Recommendations, approved. By Order of the Ministry of Regional Development dated December 27, 2011 No. 613 (hereinafter referred to as the Methodological Recommendations).

Tax authorities believe that external improvement objects are not depreciated for profit tax purposes and subp. 4 p. 2 tbsp. 256 Tax Code of the Russian Federation; Letter from the Federal Tax Service for Moscow dated December 21, 2011 No. 16-15/123392@. And because of this, accountants are racking their brains about how to defend the right to take into account the costs of such improvements, whether it is possible to deduct VAT on such expenses, and whether to take into account the cost of “improved” fixed assets in the property tax base.

How should one act to minimize the likelihood of disputes with tax authorities on such sensitive issues?

We justify “improvement” expenses

Refusing to recognize your “improvement” expenses as expenses, the tax authorities will not agree with the deduction of VAT on work and goods purchased to improve the territories. Most often, the tax authorities’ arguments are as follows:

  • improvement expenses are not aimed at generating income and are not related to commercial activities organization and Letters of the Ministry of Finance dated July 17, 2012 No. 03-03-06/2/81, dated October 18, 2011 No. 03-07-11/278;
  • deduction of VAT on goods, works and services related to the improvement of territories is illegal, since they are not used in transactions subject to VAT Letters of the Ministry of Finance dated November 9, 2011 No. 03-03-06/1/736 (clause 2), dated October 18, 2011 No. 03-07-11/278, dated March 15, 2011 No. 03-03-06/1/136.
The court decisions mentioned in the article can be found: section “Judicial Practice” of the ConsultantPlus system

Your task is to convince the inspectors that you did not just spend money “on creating a comfortable, practical and aesthetically equipped space on the organization’s territory”


* The calculations use average data for Russia

1. PROJECT SUMMARY

This business plan discusses a project to open a landscape design studio in the city of Krasnodar. The goal of the project is to create a highly profitable enterprise, generate profit and satisfy the population's demand for design and decoration services. The studio will specialize in providing services for landscape design, 3D modeling, and landscaping. The company's clients will be owners of private city farmsteads, country cottages, dachas, and corporate customers.

The region under consideration is favorable for the chosen direction due to the concentration of a large number of solvent population and the high pace of cottage construction, which guarantees increased demand for landscape design services.

The volume of investment in the project is 1,670,000 rubles. Own funds will be raised to implement the project. The main indicators of the project's effectiveness are given in Table. 1.

Table 1. Integral performance indicators

2. DESCRIPTION OF THE INDUSTRY AND COMPANY

In 2014, the volume of the domestic landscape design market, excluding city parks and lawns, was estimated by experts at $600 million. The greatest competition in this area exists in the largest cities of the country. For example, in St. Petersburg, according to experts from the Forum of the Landscape Industry, Park Industry and Industrial Floriculture, the market volume is about 200 million dollars, increasing annually by 15-20%. The landscape design market in Russia, despite the abundance of new players, is considered not saturated - it has not yet reached the point of fierce competition.

The landscape design studio will be opened in the city of Krasnodar - one of the largest cities in the South of Russia: the city currently has a population of more than 854 thousand people. The selected region is promising for creating a landscape design studio. According to data for the first quarter of 2016, the region ranks third in terms of construction volumes in Russia, second only to St. Petersburg and Leningrad region. The peak of housing commissioning in the region occurred in 2014, then over the year this figure jumped to 20%. In 2015, there was a predicted decline associated with the crisis in Russian economy. However, despite the current situation, in Krasnodar region Many developers did not freeze projects, and construction continued at the same pace. In 2015, 3.5 million square meters of residential space were delivered in Kuban, which became the second indicator among the constituent entities of the Russian Federation after the Moscow region. A favorable factor is that the city's development consists mainly of low-rise buildings with adjacent plots. Also in Krasnodar there is a large number of cottages. Today there are 23 cottage villages within the city.

The landscape design studio planned for opening will specialize in providing a wide range of services in the field of landscape design. It will include landscape design, landscaping, 3D modeling, design of decorative ponds, etc. Target Audience The project will include owners of private urban farmsteads, owners of suburban areas, and corporate customers.

The investment project involves the creation of an enterprise from scratch: the company does not have any financial results and achievements. At the time of writing the business plan, an individual entrepreneur was registered, negotiations were held and business connections were established with specialists in some related fields of activity (construction companies, a nursery), and work on personnel selection began. To open the studio, it will be rented office space, furniture and equipment were purchased. The founder of the company is an entrepreneur with extensive experience as a landscape designer. He will also act as the immediate project manager.

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The project is not capital-intensive - the total investment is RUB 1,670,000. The purchase will require a major investment truck. Investment cost items are shown in Table. 2 of this business plan.

Table 2. Investment costs of the project

NAME

AMOUNT, rub.

Equipment

Office equipment

Purchase of garden equipment and tools

Buying a truck

Intangible assets

Website creation

Purchasing software

Working capital

Working capital

Total:

1670000

3. DESCRIPTION OF SERVICES

The landscape design studio will work in the “medium” segment, offering clients high quality services at affordable prices. The list of services provided by the studio is given in Table. 3.

Table 3. List of services provided

Service

Description

Cost, rub.

LANDSCAPE DESIGN

Design project (Standard)

Preliminary sketch, master plan for landscaping and landscaping, dendrological plan, layout drawing, planting plan, assortment list, recommendations for garden care

4000/100 sq. m.

Design project (Premium)

“Standard” package + automatic watering plan, estimate for automatic watering and work, outdoor lighting installation plan, visualization

7000/100 sq. m.

Gazebo design project

Development of an individual design, creation of a 3D model, preparation of drawings

BBQ design project

Development of barbecue construction and design

Traveling around the city

Departure of a specialist to Krasnodar for an initial examination, measurements, consultations

for free

Departure within the region

Departure of a specialist to the Krasnodar region for an initial examination, measurements, consultations

IMPROVEMENT AND GREENING OF TERRITORIES

Landscaping

Paving paths

Laying paving stones or paving slabs

from 800/sq.m.

Installation of soft coverings

Laying geotextiles, installing border strips, filling with gravel, crushed stone, pebbles or marble chips

from 1500/sq.m.

Landscaping of territories

Lawn seeding

Setting up a sowing lawn of cereal grasses

from 220/sq.m.

Rolled lawn

Installation of a rolled grass lawn + delivery and installation

430-580/sq.m.

Flower garden of annual flowers

Arranging a flower bed of annual flowers (without the cost of planting materials)

from 600/sq.m.

Hedge

Creation of a hedge (without the cost of planting materials)

from 600/m. shoulder straps

Planting deciduous shrubs

Planting deciduous shrubs (without the cost of planting materials)

from 150/sq.m.

Planting coniferous shrubs

Planting coniferous shrubs (without the cost of planting materials)

from 350/ sq.m.

Planting deciduous trees (up to 2 m)

Planting deciduous trees up to 2 m (without the cost of planting materials)

from 500/sq.m.

Planting deciduous trees (over 2 m)

Planting deciduous trees over 2 m (without the cost of planting materials)

from 2000/sq.m.

Planting coniferous trees (up to 2 m)

Planting coniferous trees up to 2 m (without the cost of planting materials)

from 1200/sq.m.

Planting coniferous trees (over 2 m)

Planting coniferous trees over 2 m (without the cost of planting materials)

from 2500/sq.m.

Planting coniferous trees (over 4 m)

Planting coniferous trees over 4 m (without the cost of planting materials)

from 5000/sq.m.

Planting deciduous trees (over 4 m)

Planting deciduous trees over 4 m (without the cost of planting materials)

from 4000/sq.m.

CHANGE IN RELIEF

Creating a decorative pond

Construction of decorative reservoirs (fountains, waterfalls)

from 3500/sq.m. 4900-7900

Creation of alpine slides

Construction of an alpine slide

negotiable

Creation of a dry stream

Dry stream installation

from 1200/sq.m.

RELATED and AUXILIARY WORK

Creating an automatic watering system

A range of services for creating an automatic watering system on the site

negotiable

Selection and purchase of seedlings

Selection and purchase of seedlings in nurseries

negotiable

Preparing the soil for the lawn

Preparing the soil for laying turf

Delivery of planting material

Delivery of plants to the site

Soil delivery

Delivery of fertile soil

from 600/cub.m.

Site cleaning

Clearing the site of construction waste

negotiable

Garbage removal

Construction waste removal

from 600/cub.m.

grass weed

Grass weed plants

from 20/sq.m.

4. SALES AND MARKETING

The main clients of landscape design studios are people aged 35 to 60 years. As a rule, these are citizens with an income level of “above average” and “high”, who own private country cottages, land plots and dachas. Potential clients include: corporate clients- large and small organizations that need to design their sites. Customer segmentation is given in Figure 1.

Picture 1.


One of the features of providing services in Russia is the mentality: the Russian consumer is inclined to take an active part in the process of creating the site design. Often, several family members participate in discussing the future image of a garden plot, each of whom has their own idea of ​​“how it should be.” In this regard, employees of a landscape studio need to be able to take into account various wishes, correctly present their position regarding technical and financial side activities.

As main consumer preferences requirements for landscape design studios today are:

Ready ideas for your business

An integrated approach to the provision of services: according to industry experts, about 95% of Russian customers prefer to turn to organizations that provide comprehensive services;

High quality of order execution, professionalism of employees;

Short deadlines for design and implementation of the order;

Clear budget;

Taking into account all the needs and wishes of clients;

Careful control over the implementation of the project.

In total, in Krasnodar there are over 100 organizations specializing in landscape planning and design. The market is quite varied. Most of it consists of multidisciplinary construction companies, the direction of landscape design in which is not priority direction. About 10 companies can be classified as specialized: landscape design and gardening is their profile, and many of these companies supplement their services with gardening services, have their own nurseries and online stores, etc. Such companies have many years of experience, a long portfolio of completed projects, and established relationships with suppliers and manufacturers. building materials and contractors. The staff of such companies can reach 150 people. Another part consists of small studios with a staff of up to 5-6 people, the key person in which is the designer. Often, designers have no experience of completed projects at all, despite the presence of information about landscape design on their own websites. Their work focuses on creating interior designs, and landscape design is presented in the form of visualizations and creative projects. As a result, we can note a high range of prices for services. Price per 100 sq. meters of the project can vary from 2000 to 7500 rubles. and higher, but the quality of the project will differ dramatically.

Sales are planned to be carried out in the city of Krasnodar and beyond. To attract clients, various methods will be used, including cold calling, distributing booklets and advertisements in places where potential clients live, advertising in glossy magazines, running groups in popular in social networks(Facebook, Instagram, etc.). An important point at the start of the studio’s activities will be the formation of a positive image of yourself among potential clients. First of all, clients of landscape design studios require proof of the professionalism of their employees. Therefore, they will need to create a high-quality website where they can get acquainted with the designer’s portfolio, see the projects he has previously created, and be convinced of the experience and competence of the staff. It is also planned to post useful articles on the site for people interested in this topic. The company’s concept will include a customer-oriented approach, taking into account all customer needs, affordable price policy. By forming a circle of satisfied customers, the company will collect material from positive reviews that can influence the decision-making of potential customers.

5. PRODUCTION PLAN

The process of providing services is divided into several stages: clarifying the client’s needs and his financial capabilities, visiting a specialist and advising on the details of the project, direct preparation of the design project, project implementation, construction support, subsequent maintenance (if necessary).

To implement the project, you will need a room of 20 square meters. meters, in which the office of the designer and sales specialist will be located. An office is also necessary for working with clients, conducting presentations and negotiations. Since location is not a factor of primary importance, the office will be located in one of the residential areas of the city. This location, firstly, will help reduce rental costs, and secondly, it tends to potential clients- in the area there are several cottage villages with a large number of representatives of the target audience. The premises will not require renovation, but will require purchasing technical equipment and office furniture. The studio office will be open Monday to Friday from 9:00 to 18:00.

On average, one order is completed in 1 month; at least 7-10 days are spent on creating the project. Taking into account the average cost of services for designing 1 hundred square meters (4000 rubles), the cost of a design project for a plot of 10 hundred square meters will be 40 thousand rubles. Together with the implementation, the cost of one landscaped hundred square meters, as a rule, increases to 70-120 thousand. rubles Thus, revenue from one completed project reaches 1.2 million rubles. The net profit will be 270 thousand rubles. If these indicators are achieved, the studio will be able to pay for itself by the 7th month of operation. An important point in the field of landscape design is the seasonality factor, so maximum profitability can be expected in summer period. During this period, you should set a budget for the off-season period.

6. ORGANIZATIONAL PLAN

An individual entrepreneur will be chosen as the legal form of activity of the landscape design studio. The form of taxation is the simplified taxation system “income minus expenses” (USN 15%). The implementation of the project will require the following main stages: selection and rental of an office, purchase of equipment, hiring of employees, establishing contacts with companies from related fields of activity, marketing campaign to attract clients. The start of operations is planned to begin in April, before the start of the seasonal increase in sales.

Management functions will be carried out by a manager with more than 5 years of experience in the field of landscape design. The manager has knowledge in the field of dendrology, practical experience in the construction and design aspect of activity. He will be responsible for creating design projects, personnel issues, determination of marketing policy. The company will also require a surveyor, agronomist, dendrologist, sales and purchasing manager and accountant. Other responsibilities relating in particular to project implementation and construction will be assigned to representatives third party companies. Since the landscape business has a pronounced seasonal nature, it is possible to attract seasonal workers. Salaries for full-time employees will be maintained during the off-season. In Table. 4 shows the staffing table and wage fund.

Table 4. Staffing table and wage fund

Job title

Salary, rub.

Number, persons

Payroll, rub.

Administrative staff

Accountant

Sales staff

Sales Manager

Production personnel

Surveyor

Land surveyor

Dendrologist

Total:

160000

Social Security contributions:

Total with deductions:

208000

7. FINANCIAL PLAN

The total investment in the project will be 1,670,000 rubles. Among the key costs are the costs of purchasing a truck (600 thousand rubles). More detailed items of investment costs are given in Table. 3 of this business plan.

The financial plan of the project has been developed for a three-year perspective. All types of studio expenses are taken into account, including tax and social contributions, and the factor of seasonality of demand. Appendix 1 gives a detailed account of the movement Money, information about planned revenue and net profit. In Table. 5 shows the studio's fixed costs.

Table 5. Fixed costs enterprises

8. EVALUATION OF EFFECTIVENESS

To assess the effectiveness of the project, generally accepted integral performance indicators are used, including net present value, profitability ratio, payback period and discounted payback period. To account for the time value of money, a discount rate of 10% is used.

Analysis of the indicators given in Table. 1., allows us to talk about the investment attractiveness of the project and its high prospects in the next 5-10 years. In particular, the net present value (NPV) indicator significantly exceeds the volume of starting capital investments - 4,836,669 rubles. versus RUB 1,670,000 respectively. The internal rate of return (IRR) is higher than the discount rate and the return index is greater than 1.

9. RISKS AND GUARANTEES

The rich experience of foreign and domestic studios does not allow us to call this area a business with a high level of risk. The area is well developed, and risk reduction is influenced by the high level of demand for design and decoration services in the region in question.

However, it is necessary to foresee possible risks associated with the implementation of the project, assessing the severity of their consequences and the likelihood of occurrence. detailed information about possible risks is given in Table. 6.

Table 6. Possible risks and ways to prevent them or their consequences

Risk factor

Probability of occurrence

Severity of consequences

Events

Failure to achieve planned sales volumes

Hiring a sales representative with experience, thoughtful marketing policy at the preparation stage, careful processing of the market, setting an effective pricing policy

A sharp drop in the solvency of the population

Reviewing the range of services provided, drawing up an “anti-crisis” proposal, minimizing costs

Increased competition

Creating a strong position at the first stage of work, image advertising, establishing strong connections with clients in a certain area of ​​activity

Financial difficulties in the off-season

Advance budget planning taking into account the decline in sales, personnel policy with division into full-time and seasonal employees

Delay in project implementation due to the fault of construction companies

Careful selection of key contractor

Increased cost of building materials

Market monitoring, maintaining relationships with alternative material suppliers

Failure of computer equipment, loss important information

Creating a backup, using licensed software and antivirus programs

Formation of a negative image of the company

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Calculator for calculating the profitability of this business

Landscape design services in our country have become in demand quite recently. First of all, this is due to the development of cottage construction outside the city, an increase in the level of income of the population (the emergence of the middle class, who will be your main clients) and the emergence of a need for aesthetics and design. We present to your attention a business plan for a landscape design company.

Business plan: range of services

As a rule, a landscape design business is organized either by designers who recruit workers into their team and purchase equipment, and themselves manage the process and generate ideas, or by builders who have gained extensive experience in this field and hire specialized specialists - dendrologists, designers. Both paths are completely reasonable and can lead to success.

Experienced entrepreneurs in this area advise creating a company that offers a full range of services - lawns, plantings, paving paths, drainage, gutters, electricity, outdoor lighting, gazebos, small architectural forms, fountains, streams, flower beds, automatic watering, etc. As practice shows, clients prefer to turn to those companies that solve several problems at once.

Business plan: site care

In Russia, the niche of services for caring for personal plots is almost empty. Therefore, if you hurry, you can take it and build a very successful gardening business. On the one hand, potential customers have not yet fully realized that a gardener is a specialist, and much in your garden depends on his professionalism. But on the other hand, the realization that garden care is the lot of professionals is already coming to our landowners. This means that the prospects for this direction are the brightest.

The main feature of this business is its labor intensity. You will have to maintain a large staff of gardeners and personally monitor and check their work. In addition, it is necessary to calculate profitability in advance. The average salary of a gardener is 400-500 dollars, the cost of services of a company providing such services should be even higher. It’s better not to reduce prices, it’s so easy to end up in the red.

Business plan: design

The number and specialty of landscape design company employees depends on the volume of work. Ideally, it’s good to have dendrologists, foremen, builders and, of course, a designer. The designer is a key figure in the landscape company. It is he who generates the ideas that all other employees bring to life. The experience and skill of the designer is of great importance. You should not hire young college graduates as designers - they have great ambitions, but in practice they can only serve as assistants to a real professional designer; they do not have enough experience.

In addition to good taste, the designer of a home garden must understand: architectural styles, laws of composition, color science, coloristics, biology, dendrology, landscape graphics and computer modeling. All this can be learned in special landscape design courses. Their cost varies from $300 to $400 per course, the duration of training is up to 3 months.

Typically, training is based on three programs: "Sierra Photo Land Designer", "Garden Designer" and "Punch! Software". Using the first, you can enter photographs of the site into the computer or create a view from elements provided by the program. Each element can be moved around the “picture” depending on how you see the future site. The second program is an object library with all the elements for planning and designing a garden. It will also show how the site will change over the seasons. And the program "Punch! Software" combines the ability to compose architectural projects(with all necessary communications), develop interior and landscape design with 3D visualization.

Upon completion of your studies, you will be able to offer a client a project that includes everything from how the garden will look in late autumn and early spring to the views from every window.

In addition, the designer must understand plants, have good knowledge in the field of dendrology: some plants do not go together, some do not grow together, and sometimes, when planted together, they simply kill each other. The customer makes all claims not to the designer, but to the company. Therefore, a designer’s mistake can result in the loss of reputation and the customer, and therefore the company’s profit.

Seasonality is another factor that the owner of a landscape design company has to take into account. Most companies operate in two modes - winter and summer. IN winter period Only the main employees are retained on staff - the backbone of the company, who are on payroll. But in the summer, when orders begin, the situation is different - builders and foremen gradually join in, and the staff increases significantly.

Business plan: advertising

The main channels for promoting landscape design services are specialized magazines. Moreover, they use not only design magazines, but also real estate publications and magazines such as “Ideas for Your Home.”

Having your own page on the Internet gives a good return, but you must post photographs of your work here.

But the majority of clients usually come by recommendation. Therefore, quality of work and reputation are the basis of a successful business.

As for advertising on television and radio, as well as outdoor advertising, these channels are not profitable; the high cost of this type of advertising does not justify the return. Often, simply posting notices in cottage villages is much more effective.

Business plan: control of work

The main task of a business owner is complete control over all employees of the team. And not only for builders, who traditionally need increased control. Absolutely any processes need to be monitored and checked. This is the specificity of this business. Therefore, it is better if the owner himself understands the construction and design aspect. This is the only way he can achieve the desired result.

Business plan: Taxation and benefits

According to Decree No. 406 of the Government of the RSFSR dated July 18, 1991, “On measures to support enterprises in the RSFSR,” it is possible for firms organizing landscapes to establish tax benefits, the use of mechanisms for accelerated depreciation of fixed assets, the creation of financial support funds from budgetary funds. What does this mean?

For architectural and landscape enterprises, advance payments for income tax have been cancelled. In addition, the amounts of value added tax paid upon the acquisition of fixed assets and intangible assets are deducted in full upon commissioning of fixed assets and registration of intangible assets (according to Decree of the President of the Russian Federation of December 22, 1993 No. 2270 “On some changes in taxation and in the relationship between budgets of various levels").

But... Landscape companies, being architectural and construction enterprises, still do not belong to the priority sector of the economy and therefore are not exempt, like construction companies, for example, from income tax in the first two years of existence.

However, according to the aforementioned Resolution No. 406 of July 18, 1991, landscape and architectural enterprises in the first year of operation can additionally write off as depreciation charges up to 50% of the original cost of their fixed assets with a service life of more than 3 years, as well as carry out accelerated depreciation of the active part production assets.

An interesting fact is that landscape designers have the right to receive an investment tax credit in the form of a deferred tax payment and a reduction in income tax by 10% of the price of purchased and commissioned equipment (according to the Law of the Russian Federation of December 20, 1991).

It is important that when determining taxable profit, profit aimed at the construction, reconstruction and renewal of fixed production assets, development new technology and technologies (according to the Law of the Russian Federation of December 27, 1991 “On the income tax of enterprises and organizations”).

Business plan: investments

Start-up investments in a business can start from 10 thousand dollars. With this money you can buy a Gazelle car for transporting equipment and some equipment - an angle grinder, a drill, a concrete mixer, etc.

Separately, you should also consider renting an office where you will receive clients, although landscape designers often go to the customer themselves.

All other materials needed for work can be purchased as needed. For example, we needed earth, crushed stone, sand - let's go and make an agreement. If you need plants, you eat and buy them again.

Business plan: office

The presence of an office does not affect the customer’s choice. Therefore, renting it is purely a matter of your choice. Many private traders do not have an office and work for home phone, going to the customer themselves. Others, on the contrary, rent a representative office, furnish it with good furniture and hang their works, demonstrating their solidity in every possible way. But this is not the main and far from the only way to win over a client.

Much The best way win over the customer - for example, “do” one area perfectly. And then he will offer his services to the neighbors of this client. A win-win...

Business plan: relationships with suppliers

The specificity of the landscape design business is that relationships with suppliers are not decisive. The variety of the company's orders does not allow us to look ahead for a long time and establish long-term contracts. Of course, it’s worth establishing contacts with companies from which you plan to regularly make purchases. But don’t try to make agreements with everyone. At first, take a closer look and study the offers, prices, and assortment. The supplier market today is huge. Don’t rush, after some time the suppliers themselves will come to you with offers.

Business plan: clients

In a green business, as in any other business, customer preferences are paramount. It is important to identify his needs and try to satisfy them as much as possible. So, for example, if a customer wants to meet a specific amount, it is worth taking this requirement into account and helping him do it in the best possible way. Or, if he is ready to spend a large amount of money on the design of the site once, but is not ready to bear the costs of caring for it in the future, it is worth choosing a design option for him that does not require special ongoing care.

Business plan: large orders

It is much more profitable to work on large orders both from the point of view of labor costs and from the point of view of organization. On a large site it is easier to “turn around”, and the life of the workers is easier to organize. And of course, large orders are more profitable.

But it is better for a start-up company to practice on small orders and gain experience. Small clients are often not the focus of large landscape design firms, so this sector is relatively free. The only advice is not to look for customers far from each other, ideally if these are plots in the same cottage village.

Business Plan: Giving Back

Landscape business - enough profitable business, one order here can cover the cost of training. For example, the cost of package documentation for design services without work ranges from $250 to $1800. Turnkey design can cost from $1,500 per hundred square meters.

In general, of course, the cost of work to create a project is determined individually and depends on many factors: the composition of the project, the scope of work, the total area land plot, terrain, etc. And, of course, a lot depends on the client’s solvency.

Self-confidence, competent pricing policy, individual approach to the client and new ideas - everything you need to succeed in this business!

Estimated cost design work for landscape design of a plot of 6 acres:

  1. Consultation with a specialist with on-site visit - $26
  2. Sketch (in 2 versions) for choosing a landscaping option - 6 acres - $160
  3. Project documentation:
    - general plan
    - dendroplane
    - landing drawing
    - layout drawing - 1 weave - $35
  4. Plan of a flower garden, rock garden, pond with qualitative and quantitative study of the assortment (characteristics of plants, recommendations for care) - sq.m. - $4
  5. Estimate documentation - 10% of the cost of work
  6. Author's supervision - 10% of the cost of work
  7. Topographic survey of the site (depending on the complexity of the terrain) - 1 weave - 10% of the cost of work
We hope that you, too, will be able to find your niche in the landscape and architectural design market. Any business, if you take it seriously and thoroughly, will bring the desired result. Here is only sample business plan landscape design firms. To write a business plan for a landscape design company, taking into account the characteristics of your region, opportunities, etc., we recommend contacting specialist consulting companies.

Landscape design is a relatively new phenomenon in our country. The owners began tidying up their garden lawns a couple of decades ago. In addition to private customers, the services of designers are ordered by offices and institutions, and municipal authorities. About $10,000 is enough to get started.

Landscape design as a business in our country has become in demand relatively recently. With the increase in income of the population, more and more summer residents and cottage owners dream of a beautiful well-groomed lawn or garden. The order market is divided into sectors: private, urban and corporate.

When choosing an area of ​​activity, you need to take into account the characteristics of each sector. City orders for landscaping are beneficial due to their scale, but in order to receive them, the company must participate in a municipal tender.

A significant drawback of such orders is that city authorities often delay payment. It’s easier to find private orders; the company has the opportunity to bring its design ideas to life and get excellent practice. But such orders are usually short-term. Therefore, it is most profitable to combine all types of orders.

Start-up capital

To start, you need an initial capital of approximately $10,000. With this money you can purchase some equipment - an angle grinder, a drill, shovels, hand drills, a concrete mixer, etc., as well as a car for transporting equipment.

An office will be needed for contacts with clients, storage of documents and drawings, and work of specialists. You can get by with a small room, about 20 square meters. m.s. rent within $150-$300 per year.

Staff

The number and composition of workers depends on the volume of work performed. Ideally, a company should include dendrologists, a foreman, builders and a designer.

The designer is the most important specialist, since it is his ideas that are brought to life by all other workers. Therefore, a lot depends on his taste and ability to competently apply various architectural styles; he needs knowledge of color, biology, etc. In addition, the designer must understand landscape graphics and be able to apply the necessary Computer techologies in your work.

There are landscaping courses where you can learn a lot. Such courses, if necessary, will cost $400 and last approximately 2-3 months.

Basic programs in such courses are “Sierra Photo Land Designer”, “Garden Designer” and “Punch! Software", having mastered which the designer will be able to create projects based on photographs of the site or from ready-made software elements.

Using these programs, it will be possible to create seasonal landscapes of the project, showing the client what the garden will look like at different times of the year, and a panoramic view from the windows of the house. Architectural plans can be developed, taking into account the necessary communications, and then reviewed finished project using 3D visualization.

A dendrologist is another key link in the team of specialists. His work is plants, their selection, planting, care and, if necessary, treatment. Some plants require special conditions growth, others simply cannot grow nearby, since they have a detrimental effect on each other. A mistake in such cases can threaten your company with loss of reputation and material losses.

A foreman working in your company must know landscape construction technologies, as well as all the necessary standards and rules applied in this area.

As a rule, most landscape design firms operate in two different modes, given the seasonality of the business. During the winter period, the staff consists of only the “backbone” of the company, the main workers who receive a salary. In the summer, when the number of orders increases, the number of workers also increases due to the involvement of builders.

Advertising

To attract new clients, the most effective way is considered a recommendation, or the so-called “creeping marketing”, when a client recommends your company to his friends, acquaintances, etc. Your company’s website on the Internet will be quite effective in this regard. You can also place advertisements in specialized magazines. Posted advertisements in a new cottage community can give good results.

Range of services

Your company can choose any range of activities: installing lawns and flower beds, designing landscapes and playgrounds, performing earthworks. Almost 95% of customers choose comprehensive landscaping, but there is also demand for individual species services, for example, ordering planting. It takes approximately 40 days to 3 months to complete a complex order, and supervision of the completed project can last up to a year.

As a rule, clients prefer to contact a company that could solve all their problems. Therefore, offer, if possible, a wider selection of services for customers: plantings, lawns, flower beds, drainage, paving paths, gutters, outdoor lighting, gazebos, fountains, small architectural forms, automatic watering, etc.

At the initial stage, we can offer preparatory work services: site visit, territory planning, care recommendations, calculation of drainage systems, development of the initial stage of the project. For such types of work, payment will be about $1,000. Then the territory is developed at a cost per hundred square meters of land in the range of $1,000-3,000, depending on the project. The cost of the design project (documentation, excluding labor costs) will range from $200 to $2,000.

Your company can provide further services for the care of the client’s estate: the gardener will provide care for the plantings and order on the customer’s territory. This type of service will allow you to make additional profit.

Cost of work and return

When assessing the cost of work, it is necessary to take into account such factors as the client’s solvency, the area and topography of the site, its location, the volume of work performed, as well as their urgency.

Seasonality of business makes adjustments to the work of the company. It is necessary to work intensively in the summer in order to distribute the profits received over the winter months. Typically, the seasonal decline occurs between November and March. During these months, you can engage in related activities, such as snow removal, or develop new projects, repair equipment, or even use this time for vacations.

Approximate prices for services:

  • visit and consultation of a specialist – $26
  • development of a garden project – $10-15 per hundred square meters.
  • tiling work – from $10 per sq.m. m.
  • import of lawn soil - $20-30 per cubic meter.
  • installation of drainage systems, lighting, arrangement of flower beds - $120 per sq. m. m.
  • installation of irrigation systems - within 70% of the cost of equipment, which is approximately $1500
  • designer's supervision of the project for the entire period - 10% of the cost of work.
  • topographic survey of the area, taking into account the relief - 10% of the cost of work.

A start-up company may have the following approximate monthly balance:

  • revenue – $25,000 (100.0%)
  • total expenses – $19,000 (76.0%), including:
    • purchase of materials (stones, fences, borders) – $4,950 (19.8%)
    • purchase of plants (shrubs, trees, flowers) – $4,950 (19.8%)
    • purchase of irrigation systems – $2,600 (10.4%)
    • employee salary (5 people) – $6,500 (26.0%)
  • profit (amount excluding taxes) – $6,000 (24.0%)

This is an approximate result of the work of a landscape design company when carrying out a complex order for the improvement of one site. During the season, profitability can be in the range of 15-20%. Of course, a lot will depend on the number, volume of orders and how you promote your company and offer your services.

When drawing up a business plan, you need to take into account the prices prevailing in your region. The landscaping business is considered quite profitable. Therefore, with a serious attitude, you can very well achieve success.