Dear visitors, below is an example of a business plan for a mini-bakery with economic calculations. The calculations were made by specialists with extensive experience working in an Excel file, so they can be adapted to any business plan of another mini-bakery. After reading the document, you can download the file with calculations below. If you have any questions, ask them directly in the comments, in the Facebook group, or by writing to us by email.

Project Summary

Project name: “Creation of a mini-bakery.”

Project goal: Creation of a mini-bakery for the production of bakery products High Quality and selling it in a chain of grocery stores in the city of Kirov.

Project products

The project plans to produce the following types of products:

• bread (loaves, tin, Darnitsky);
• baguettes;
• cupcakes;
• buns and burgers;
• baking

Initiator of the project

The initiator of the project is a chain of grocery stores in the city of Kirov, which today already sells these products on its premises, but for greater efficiency and profit they would like to engage in production themselves.

Investment volume

The total investment in the project is 1,600 thousand rubles. including VAT, most of it will be spent on purchasing equipment. The equipment will be purchased from a major supplier in this industry, located in Moscow. The contract provides for both the supply and installation of equipment. All equipment is guaranteed for up to 3 years.

The division of investments by area is as follows:

Project financing

Financing will be provided by attracting a bank loan in the amount of 1,200 thousand rubles. and own funds project initiator. The loan is planned to be taken out for 3 years with an annuity repayment schedule at 17% per annum. The collateral for the bank loan will be the store premises owned by the project initiator.

Raw material suppliers

Due to the fact that the main raw material for the production of bakery products is flour, the main suppliers of raw materials will be local flour mills.

Product consumers

The first and main consumers of the mini-bakery products will be the chain stores. In the future, with the development of production and the sales market, it is planned that the products will be offered both to other small grocery store chains and to single stores.

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Investment plan

As part of the project, it is planned to rent production room in the industrial zone of the city. It is planned to carry out preparatory renovations in the premises, install security and fire alarms, bring the premises to the requirements of the SES and State Fire Supervision, purchase and installation of equipment. All work is planned to take 8 months.

The project implementation schedule is presented below:

The volume of investments is presented in the table below:

In addition to these investment costs, it will be necessary to invest 200,000 for the purchase of raw materials. Funds to reach the breakeven point will not be required, since, due to the existing distribution channel, the products will immediately go to the market in the required volume.

Production plan

For the production of products, it is planned to obtain a long-term lease of premises located in the industrial zone of the city. The rent for the premises will be 50,000 rubles. per month, which is quite low compared to the same cost in the city center.

The premises have the following rooms:

• manufacturing facility;
• raw materials warehouse;
• finished goods warehouse;
• washing room;
• room for staff clothing;
• staff meal room;
• room of the head of the enterprise;
• room for management staff.

The room layout is shown below:

Manufacturing process

The following production process will be used in the production of bakery products:

1. raw materials are sent to a warehouse where they are checked for quality;
2. raw materials are transferred to production, where the dough is kneaded and the product is sent to the oven;
3. baked products from the workshop are transferred to the finished product warehouse;
4. finished products are loaded into the car;
5. The car delivers finished products to stores.

The mini-bakery will operate around the clock, this will allow for more efficient use of existing equipment, as well as reduce the burden on fixed costs, such as the work of management personnel and premises rental. In addition, stores will receive fresh, warm products in the morning, which will allow them to be sold to those who come in the morning. office workers and pensioners. Management staff will work from 9:00 to 18:00.

Product cost

Based technological maps the cost of products was calculated and, in proportion to production and sales volumes, the cost of the product group was calculated:

• bread (loaves, tin, Darnitsky) - 10 rubles/kg;
• baguettes - 12 rubles/kg;
• cupcakes - 24 rub./kg;
• buns and burgers - 14 rubles/kg;
• baked goods - 19 rub./kg

Marketing plan

Competition

Today, there are about 1,000 bakeries and bakeries operating in the Kirov market. About 60% of the market share of all bakery products is occupied by large bakeries, about 30% of the market share is shared by bakeries at large retail chains, and the remaining 10% is shared by large and small bakeries.

Pricing strategy

Due to the fact that the chain stores are aimed at buyers with an average low income, created on the basis of this business the bakery will also work for the same consumer. The price level is planned to remain at the level of the existing supplier, which will not change the profitability of the store’s business and will recoup the investment in the mini-bakery.

Based on the planned sales prices, the average price and marginal profit for the product group were calculated:

The sales structure is clearly shown in the diagram below:

Product range

The range and share of sales of manufactured products is planned to be as follows:

• bread (loaves, tin, Darnitsky) - 91%;
• baguettes - 3%;
• cupcakes - 1%;
• buns and burgers - 2%;
• baked goods - 2%.

The presence of fresh warm bread in stores will not only increase sales of bakery products, but also increase other product groups by increasing customer flow.

Advertising strategy

Due to the fact that there is no need to actively search for new customers, there will be no active advertising strategy for the mini-bakery. It is planned to place additional POS materials at points of sale - price tags, stickers on doors and cash registers, and conduct a price promotion. In addition, it is planned to decorate the windows with advertisements for fresh baked goods, so that customers passing by or entering the store will have an idea of ​​new high-quality products.

• POS materials - 20,000 rub.
• Production of advertising displays - 30,000 rubles.

To increase sales volume, it is planned to provide sales managers with an additional bonus for attracting additional customers in the amount of 50% of the monthly purchase volume of the referred client.

Implementation plan

Sales of bakery products, despite the apparent constant, have a pronounced seasonal trend. We will include seasonality indices in our calculation based on the graph presented below:

On average, without taking into account seasonality, the monthly sales volume will be 1.8 million rubles. The bakery is scheduled to open in August ahead of customer growth. The sales plan by year, taking into account annual inflation of 10%, will look like this:

The low sales volume in the first year is due to the fact that 8 months are spent on investment work.

Organizational plan

It is planned that the enterprise will be registered as a limited liability company. The simplified taxation system based on the “income minus expenses” system will be chosen for taxation. This will allow you to pay a minimum income tax in case of overestimated expenses or underestimated income during the first period of work.

Staffing table personnel looks like this:

The staff subordination structure is as follows:

Financial plan

Input data

As already mentioned in the organizational plan, it is planned that the enterprise will operate on a simplified taxation system using the method of 15% of income minus expenses.

To plan revenues and expenses, an inflation rate of 10% per annum was adopted. In addition, to calculate discounted income, a discount rate of 11% was adopted.

Investment project payback indicators

After the calculations, the following project payback indicators were obtained:

• The project calculation period is 10 years;
• Discount rate - 15%;

  Risk analysis

  All previously incurred expenses were made on the assumption that nothing would change. However, during the implementation of the project, various positive or negative phenomena may occur that may affect the implementation of the investment project.

  We will consider the most important and influential ones below in the table:

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

Business Plan Summary

Project name: “Creation of a cafe-confectionery”

The goal of the project: to create a successful profitable café-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-patisserie 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 premises in the city center. Its renovation according to the company's design project, purchase and installation of equipment, design of the cafe. The total cost of investment expenses will be 2,300 thousand rubles. including the cost of equipment, repairs, costs of purchasing raw materials and maintaining the enterprise until it reaches the breakeven point.

Construction work will be carried out by a company that has been operating in the market for a long time construction services and has proven itself well during the opening of 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 products and commercial equipment. The company is fully responsible for the supply and installation of equipment, and also provides a warranty on the equipment for 3 years.

Project financing

The project will be financed from own funds (30% of the total investment amount) and from loan funds (70% of the total investment amount). 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

Suppliers of raw materials will be large raw materials companies in the city, with which the cafe chain has already established long-term and mutually beneficial relationships. Cafes take some types of raw materials directly from manufacturers. All raw materials and materials are delivered directly to the cafe, so there is no need to distract staff and there is no need to spend money on delivery.

Products

As part 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 marshmallows
• Tea, coffee, water
• Alcohol products

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Investment plan

Investment size

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

The opening of the cafe-confectionery is planned to take place six months after the start construction work. The work schedule is presented in the diagram below:

Room

For the operation of the cafe-confectionery, a premises was chosen in the city center, which meets all standards and SES requirements and mistress 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 period of repairs. Subsequently rent will be 100,000 rubles. VAT included.

The premises have the following rooms:

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

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

Also below is a diagram of the placement of equipment and a diagram of the placement 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. Raw materials for the manufacture of products arrive at the enterprise's warehouse, the storekeeper accepts the products and prepares the relevant documents.
2. The chef gives instructions to the cooks about what products need to be produced today and in what volume.
3. The cooks take the order to work, take the required amount of raw materials and bake the products, handing them over 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. After eating, the visitor orders the bill and pays for it.

Product cost

Based on technological maps and product calculations, the cost price was calculated for product groups (the cost price was calculated on average for the product group per unit of measurement of the product in proportion to the planned volume of its sales):

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

Marketing plan

Competition

Today there are about 100 cafes and pastry shops in the city, which is a fairly low figure for a city with a population of one million, so the market is quite free and is just beginning to develop. The main competition for the enterprise can be coffee shops, but interest in them from consumers has faded to a sufficient extent, very few new coffee shops are appearing, and the old ones practically do not invest in their further development.

Location

A location in the city center was chosen for the location of the café-pastry shop. Near this place there are large shopping and office centers, whose employees will potential clients establishments. It is planned that these workers will be able to both eat inside the cafe and take confectionery products with them to the office.

Range

In order to provide the highest quality products in the café-confectionery, it was decided not to greatly inflate the range of products, but to take only the most popular and best-selling products. Product groups It was also decided not to inflate due to the limited capabilities of the kitchen. The assortment in quantity 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 pie - 10 items;
• Cakes - 4 items;
• Pasta - 7 items;
• Cookies - 5 items;
• Marmalade and marshmallows - 7 items;
• Kishi -3 items;
• Tea, coffee, water - 10 items;
• Alcohol products - 20 items.

Price policy

The establishment will target customers with an average income level, therefore prices will be set based on the average prices of establishments of this level. In addition, the selected product range 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 a sales chart:

Volume of sales

We will calculate the sales plan based on the average bill for such establishments and possible bandwidth enterprises, 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 full capacity of its work (there will be sufficient fame and promotion of the establishment). Until this time, this sales volume will be subject to coefficients for the cafe to reach full capacity, as well as seasonality coefficients.

The average bill for an enterprise is planned to be 400 rubles;

The average planned number of checks per day is 100;

The calculation of the average monthly revenue of a café-patisserie is presented below:

“Revenue” = “average receipt” x “number of receipts” x “number of days” = 400 x 100 x 30 = 1,200,000 rubles.

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

The table below shows the coefficients for the cafe reaching full capacity:

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

Advertising strategy

• advertising in specialized magazines for cafes and establishments - 10,000 rubles/month;
• distribution of leaflets and business cards in the first month - 10,000 rubles/month;
• conducting price promotions in the first month of operation - 40,000 rubles;
• installation of a large sign and decoration of a storefront with a facade - 120,000 rubles;
• decoration with balloons inside and outside the premises at the time of opening - 10,000 rubles;
• placement of banners for the first 3 months of opening the establishment - 30,000 rubles. production, 15,000 rub./mess for placement;
• accommodation advertising leaflets in existing establishments of the cafe chain - 1,000 rubles. for production.

Organizational plan

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

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

Enterprise personnel

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

Below is the subordination diagram of the café-confectionery staff:

Financial plan

Input data

To calculate the project's payback, 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 the cafes will operate 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 produced the following indicators of the effectiveness of the investment project:

• The model construction period is 10 years;
• Inflation - 10%;
• Simple payback period - 4.75 years;
• Discounted payback period - 5.67 years;
• NPV - 3,063 thousand rubles.

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

Break-even point calculation

For the current structure and today's prices for selling products and purchasing raw materials, a calculation was made of the break-even point of the project, which showed that the cafe-confectionery will be able to turn 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 a completely achievable indicator and will be achieved within the 7th month of the enterprise’s operation.

conclusions

This calculation of an example of a business plan for a café-patisserie 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 institutions.

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Business plan for the confectionery "Glazur"

* The calculations use average data for Russia

1,903,000 RUR

Starting investments

800,000 ₽

175,000 ₽

Net profit

12 months

Payback period

To open your own confectionery on 100 sq. meters with a guest room for 20 seats will require 1.9 million rubles. The establishment will be able to bring in about 800 thousand rubles per month, of which the net profit will be 175 thousand rubles.

1. Summary of the project "Confectionery"

The essence of the project is to open your own confectionery shop in a city with a population of more than 500 thousand people. The purpose of this business plan is to justify the effectiveness and profitability of the project for investment. The confectionery will be located in a rented premises of 100 sq. m. meters, where there will be a confectionery shop and a hall to accommodate 20 visitors. The integral indicators of the project are given in Table. 1.

The starting capital of the project is RUB 1,903,000. As a source Money own savings will be used. The estimated period of the business plan is 3 years. The expected turnover of the confectionery will be 800 thousand rubles, net profit - 175 thousand rubles. Return on sales will be 21%. The investment is expected to recoup within 12 months of operation.

Table 1. Integral performance indicators

2. Description of the industry and company

Confectionery is a rather broad and multi-component concept. According to Russian GOST, confectionery products are divided into the following groups: chocolate, cocoa, flour confectionery and sugar confectionery. The main feature of the modern confectionery market can be called the transition from the “privilege” of confectionery products to their mass consumption. Increasingly, confectionery products are becoming fast food rather than a rare, expensive pleasure or gift. Due to this factor and the fact that confectionery products have a short shelf life and are highly dependent on freshness, the confectionery business has been and remains promising for small businesses. Until recently, the confectionery market experienced steady growth. According to Alto-Group, production volumes have increased in all major segments since 2011 (see Figure 1).

Figure 1. Production volumes of confectionery products in Russia 2011-2014. (tons)

Source: alto-group.ru

At the end of 2015, experts noted a decrease in production volumes. In the market as a whole, the decline, according to the Confectionery Market Center, was about 1%. In particular, according to calculations by INFOLine specialists based on Rosstat data, the production of the largest group in the structure of confectionery production - chocolate, cocoa and sugar confectionery - showed a decline of 2.5% compared to last year. The reasons for this situation were the weakening of the national currency, a decrease in the population's income and a decrease in its purchasing power, and as a consequence - a decrease in the consumption of sweets. At the same time, over the year, imports of all confectionery products into the country have halved, and consumer prices have increased by an average of 24% (data from the Center for Research and Development). Chocolate (38%) and caramel (33-35%) have especially risen in price. Due to rising prices for cocoa raw materials, manufacturers began to give preference to cheaper recipes, increasing the production of products with fillings and chocolate glaze, abandoning the chocolate itself. Compared to chocolate, cheaper flour confectionery products turned out to be a crisis-resistant product.

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The purpose of this project is to organize own production and selling confectionery products in a city with a population of more than 500 thousand people and making a profit. A confectionery shop with a cafe-shop for 20 visitors will be located in a room with a total area of ​​100 square meters. The concept of the project will include the production of confectionery products according to our own recipes and selling them to consumers in finished form and to order. Since the cafe-shop will be located directly at the production site, the consumer will always have the right to count on purchasing fresh products. The confectionery's assortment will consist of flour cakes and pastries with a total assortment of more than 110 types. Due to not the most unfavorable market conditions, emphasis will be placed on inexpensive products and originality of recipes.

The target audience of the confectionery will be city residents, mainly living and working in its central part. The target audience can be characterized as citizens with an average level of income. The majority of the target audience are people aged 24-45, that is, the most solvent part of the population. Due to the fact that the confectionery shop will have small production capacity and turnover, activities are planned to be carried out within the framework of individual entrepreneurs with a simplified taxation system (“income minus expenses”). The establishment will have a staff of 6 people. The total investment costs for opening a confectionery shop will be 1,903,000 rubles. Of these, investments in working capital- 300,000 rub. More details of the investment costs of the project are given in Table. 2 business plans.

Table 2. Total investment costs of the project

3. Description of goods and services of the confectionery

The main assortment will be flour confectionery products - pastries (more than 100 types) and cakes (more than 10 types). The products we produce are high-calorie, but at the same time quickly digestible products with high nutritional value having excellent taste, unusual appearance and appetizing aroma. The weight of cakes will vary from 40 to 120 g, cakes - from 500 to 2000 g. In Table. 3 presents the assortment of confectionery and variable costs for production. The assortment is indicative and may be changed depending on demand, the inclusion of new types of products, etc. The additional assortment of the confectionery will include non-alcoholic drinks: coffee, tea, milkshakes, etc.

Table 3. Confectionery assortment

The main raw materials in confectionery production will be flour, eggs, sugar and butter. Milk and dairy products, fruits, berries, nuts, etc. will also be used. In the calculations of this business plan, average prices for raw materials in Russia as of December 2016 were used.

4. Sales and marketing of the confectionery

The key sales channel at the initial stage of the project will be the workshop’s own café-confectionery; in the future, the products are planned to be supplied to grocery stores city. The sales plan (see Table 4 of the business plan) is designed for three years of the project’s existence. Reaching planned volumes is planned by the 4th month of operation.

Table 4. Sales plan for 2017-2019

As marketing tools To attract the target audience it is planned to use:

distribution of leaflets and business cards;

Carrying out promotions with distribution of finished products.

Because for efficient work For a confectionery shop, feedback from the client is important, it would be advisable to social networks, where photographs of confectionery products will be posted, where visitors will be able to leave reviews about different types products. It is also possible to hold competitions with drawings for confectionery products or certificates for their purchase. To maintain customer loyalty, it is planned to create branded discount cards. To attract the attention of the audience at the start of work, on the opening day of the confectionery shop there will be a advertising campaign with free tasting of confectionery products. On advertising purposes Before the opening of the establishment, 40 thousand rubles will be spent.

5. Production plan for the confectionery shop

The confectionery shop with a cafe-shop will be located in the central part of the city, in a room with a total area of ​​100 square meters. Of these, 55 sq. meters will be a confectionery shop, 40 sq. meters will be occupied by a guest room designed to simultaneously receive 20 visitors. The premises previously used as a cafe will be used to accommodate the confectionery shop, which eliminates the need for main communications. However, renovations to the guest hall and the façade of the building will be required to create corporate identity confectionery The total cost of repairs will be 430 thousand rubles.

The technological process for preparing confectionery products will depend on the specific recipe. In general, it can be divided into 5 main stages: preparing the product for kneading the dough, kneading the dough, baking the semi-finished product, preparing the cream, and decorating the product. To equip the confectionery shop, you will need to purchase equipment in the amount of 611,000 rubles. Taking into account equipment for preparing drinks, cash register equipment, display cases and furniture for the guest room, you will need 1,043,000 thousand rubles. (see Table 5 of the business plan).

Table 5. List of equipment

On average, it is planned to produce 680 kg of cakes and 500 kg of pastries per month. Production volumes will be influenced by seasonality. Thus, the greatest workload of the workshop is expected the day before New Year's holidays, as well as in February - March.

6. Organizational plan for a confectionery shop

Responsibilities for the management of the confectionery and work on cooperation with suppliers will be assumed by the individual entrepreneur. Organizational structure will include pastry chefs, salespeople, accountants and support staff. In Table. 6 shows the staffing table and wage fund. The main requirements for confectioners will be: availability vocational education, knowledge of recipes and production technology, operating principles confectionery equipment, methods of product design.

Table 6. Staffing and wages fund

7. Financial plan for a confectionery shop

Investments in the Glazur confectionery project will amount to RUB 1,903,000. More detailed cost items are presented in Table 2 and Table. 5 business plan. All major financial indicators in the main period of activity, including cash flow, revenue, net profit, fixed and variable costs, are given in Appendix 1. The variable part will include the cost of raw materials, the constant (see Table 7) - rent, public utilities, commercial expenses, accounting, depreciation, management expenses, annuity loan payment (for a period of 36 months). Depreciation charges were calculated using the straight-line method over a useful life of 5 years.

Table 7. Fixed costs confectionery

8. Performance assessment

The effectiveness of the project can be judged based on analysis financial plan, cash flows, as well as simple and integral indicators of the project (Table 1 business). Changes in the value of money over time are taken into account using the discounted cash flow method. The discount rate is 5%. The expected turnover of the confectionery is 800 thousand rubles, net profit is 175 thousand rubles, return on sales is 21%.

The simple (PP) and discounted payback period of the project is 12 months. Net present value (NPV) - RUB 2,183,048, which is a positive value and exceeds the size starting investments. The internal rate of return (IRR) is 10.63%. The investment attractiveness of the project is also evidenced by the profitability index (PI), which is equal to 1.15 and exceeds 1.

9. Risks and guarantees

Both at the preparation stage and during the main period of operation of the confectionery, the activity is associated with certain risks. Their assessment, as well as measures to prevent them, are given in Table. 8.

Table 8. Possible risks and ways to prevent them or their consequences

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

Is it worth conducting a competitor market analysis?

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

It is worth considering that often all these numerous stores produce virtually similar products. In this option, 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 whether it will become an enterprise specializing in the supply of finished products to retail outlets.

Registration and taxation

Mandatory item of the business plan confectionery production is also the choice of registration method and taxation system.

To register a confectionery shop, you will need to register its owner as a PBOLE. This registration option makes it possible to carry out 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 pension fund.

Significant moral costs also come from obtaining all mandatory permits necessary to carry out work related to food production. This will also require permits from the fire control service and the sanitary station.

Work can only begin after obtaining a final permit from the prefecture or other local authority to conduct the activity and approval of the product certificate, including approval of detailed recipes.

So, you decided to open a confectionery shop. Where to begin?

Selecting a room

When choosing a place where the confectionery shop will be located, it is important to consider 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 optimal temperature.

The room should be spacious enough and have good system ventilation to ensure that each employee has the opportunity to work successfully and calmly in comfortable conditions. The spacious hall can comfortably accommodate tables or trade displays and lari. When opening a confectionery production combined with a cafe, you will need to submit it to the inspection structures detailed plan placement of places for receiving visitors, a fire evacuation plan, confirm the possibility of equipping the cafe area with a bathroom or several sanitary facilities, depending on the expected number of visitors.

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

Equipment for bakery confectionery

A compact confectionery shop is attractive as a startup because it allows you to purchase a minimum amount of specialized equipment. Its set directly depends on the selected range of products. In particular, the following can be used in the work:

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

In addition, you will need flour sifters, proofing cabinets, dough dividing and forming equipment, scales, baking sheets and molds, and much more.

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

A mandatory element of equipment for a confectionery shop engaged in independent retail sales, becomes cash machine. The cost of the simplest models is about 25,000 rubles.

Recruitment

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

At a minimum, you will need to invite an experienced pastry chef who has a medical certificate and is ready to confirm the presence of culinary education and work experience. The minimum set of subordinates also needs to include an employee who will be responsible for delivering sweet products to stores.

In the case where the confectionery shop itself sells its products and does not offer delivery to customers, such a staff unit can be combined with an employee who will be responsible for functional responsibilities caretaker You will also need a salesperson who has experience working with a cash register.

All employees may be employed under conditions of confinement temporary contracts. Providing the preparation of documentation for tax services, social services, the pension fund can be conducted by invited representatives of specialized agencies.

What services can confectionery production provide?

Today, the most popular activity of such productions is self-baking with further sales through retail chains. The list of popular confectionery services includes the production of cakes and sets of pastries to order using a basic template or custom individual project customer. Such sweet pastries are ready to become the best gift at any special event. The café-pastry shop is convenient for holding family celebrations, which can become a source of income for its owner.

The influence of advertising on product sales

So, if you have already decided and most importantly know how to open a mini-confectionery shop, you need to take care of proper advertising of the establishment. Successful sales of even the highest quality products directly depend on the funds invested in its development and promotion. Often for a small confectionery it is enough to simply advertise in the local press or small advertising posters.

The type of notification selected that the 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

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

• cost of purchasing equipment - from 500,000 to 1,500,000 rubles;
• the cost of renting premises for a confectionery shop and cafe - from 200,000 to 500,000 rubles;
• carrying out marketing research— from 150,000 rubles;
• funds required for paperwork - from 60,000 rubles;
• cost of raw materials at the initial purchase stage - from 100,000 rubles;
• remuneration for an invited interior designer who carries out a design project for products and a cafe when opening it in a confectionery production - from 100,000-200,000 rubles, depending on the complexity of the project;
• staff salaries start from 100,000 rubles.

How to open a confectionery shop and not go broke?

Profitability such a business increases significantly if there is an owner in the property confectionery business own premises, which meets the requirements of fire and sanitary-epidemiological services for opening this type of production.

The initial investment is attractive due to the opportunity to take the required amount on credit. Payback of confectionery production even in the first stages of activity with competently conducted market research and high-quality advertising campaign is at least 20-30%. A successfully developing business is ready to achieve 100% profitability.

For many people who want to invest money in own business, opening a pastry bakery will be the optimal solution. Despite the fierce competition in this segment, with a competent marketing strategy you can take a strong position in the market and make a good profit. In this article we present detailed business plan for a confectionery bakery, where we will justify the feasibility of the project, calculate the payback period and profitability.

Even a mini bakery can bring stable income 80-200 thousand rubles per month. This type of business activity is attractive, first of all, due to the stability of demand. Despite fierce competition, this niche is not fully filled even with high-quality products, large assortment and established sales channels, you can count on success.

Compared to the large players who present baked goods in a very meager assortment, mini bakeries respond more quickly to the seasonal preferences of customers, trends in the culinary world, etc.

Why write a business plan?

Many novice entrepreneurs make a very common mistake and start implementing a project without thorough market research and analysis. competitive environment, drawing up a production and financial plan.

This poses serious financial costs and maximizes risk. If we talk about the business related to the production of bakery products, then it may seem simple to many novice businessmen. The production technology itself and sales channels are all simple and easy to understand even for novice entrepreneurs. But we should not forget about the weaknesses of the project, about its risks, which can cause serious damage to the business.

With proper business organization and a clearly developed marketing strategy, you can quickly achieve payback and good profits. A lack of weaknesses, ignoring strong competitors, on the contrary, will lead to losses and closure of the business.

Project Summary

The section reflects the relevance of the business idea and the feasibility of doing business in this direction.

The goal of the project is to open a confectionery shop in a city with a population of about 300 thousand people.

The advantage of this business idea is a very wide target audience, which can be expanded further by offering confectionery products for different groups population.

The main advantages of a mini bakery are:

• wide demand for the product;
• stability of demand;
• wide target audience;
• high profit volumes in the long term;
• opportunity to develop business and offer related services;
• business profitability is 20-30%.

Flaws:

• high competition;
• dependence on external factors;
• perishable goods.

This type of business is characterized by wide and stable demand.

Depending on the format of the business, you can count on a profit of 100-200 thousand rubles per month. But, given the small investment, this article will focus on mini bakeries, where the main emphasis in the assortment is on baking confectionery products.

Regardless of the season, holidays, etc., people consume a large number of products in this segment, which is a definite advantage. But we should not forget about the weaknesses of the project.

The short lead time for the sale of goods necessitates clear sales forecasts, otherwise a large number of products will need to be disposed of. Advertising, creating a loyalty program, quality service and a wide range of additional services will help mitigate these risks and achieve a good, stable income.

Market analysis

Despite the great competition in the confectionery market, it should be noted high demand for this product. There is a particular demand for services and products in this segment during the holidays.

It is also necessary to note the lack of seasonality in the baking business? Among other services and goods, baking and selling confectionery products is one of the most promising today. With proper planning and development of the company, you can short term reach a profitability of 20-30% and make a good profit.

Before starting the project, it is necessary to determine the format of the business. This directly depends on the scale of the city. The format will determine the target audience, the general concept of the store, its stylistic orientation and design.

You can implement a business idea in two directions:

• opening a bakery on your own;
• buying a franchise.

In the first case, you will have to think over the name of the company, promote its services, and conquer the market from scratch. In the second case, advertising costs will be minimal. Since you will be working with an already promoted brand, recognizable and loved by customers.

Each of these two options has its pros and cons. For example, buying a franchise completely deprives you of freedom. You will have to use the entire assortment, recipe, and branded packaging strictly according to the contract.

One of the first steps in studying the competitive environment is to identify the main players in the market. Carefully study their products, sales channels, and pricing policies. This will allow you to form an idea of ​​what direction to move in.

Great emphasis needs to be placed on correct definition target audience, formation pricing policy and developing marketing activities to increase sales.

To analyze the competitive environment and determine your own advantages and weaknesses, it is advisable to conduct a SWOT analysis and identify the pros and cons of the project, threats and development opportunities.

SWOT analysis

Possibilities:

• business development and opening of additional confectionery shops;
• high profitability;
• possible increase in overall demand;
• possibility of implementing additional services.

• high competition;
• short shelf life of products;
• There may be problems with raw material suppliers.

Strengths:

• highly qualified personnel;
• wide demand;
• lack of seasonality;
• availability of services;
• quality service;
• effective advertising.

Weak sides:

• possible miscalculations regarding demand for products;
• lack of experience in this area of ​​business.

Development of pricing policy

When determining the pricing of your products, you should rely on the business format and target audience.

You shouldn’t put too high a markup on confectionery products due to huge competition and short shelf life. Only a company that occupies a leading position in the market and offers branded products that are qualitatively different from competitors can afford a high price tag.

Bakery services

The line of business for opening a confectionery bakery can be implemented in several options:

• small bakery producing buns;
• mini bakery with point of sale;
• own workshop for the production of confectionery products with small store and a cafe.

Most the best option a small business has its own workshop with a direct sales point.

To expand the range of services and strengthen competitive advantages, you can implement a service for targeted delivery of products.

The product range can be very wide:

• croissants;
• bread with various additives;
• pies and buns;
• cakes;
• diet bread and crackers;
• cream cakes;
• cookies, waffles, gingerbread.

Organizational plan

In order to correctly implement the project and successfully enter the market for the production and sale of confectionery products, it is necessary to carry out the following points step by step:

1. Register a business.
2. Find a premises and sign a lease agreement.
3. Purchase commercial equipment.
4. Hire staff.
5. Develop marketing strategy and the way to promote services.

Registration and paperwork

To open a bakery, an entrepreneur must not only register with the Tax Inspectorate and Pension Fund, but also obtain permits from Rospotrebnadzor and Fire Supervision.

At the very beginning of this stage, the question of choosing an organizational and legal form will arise. To implement a mini bakery, you will have to choose between an individual entrepreneur and an LLC.

It is also necessary to correctly register the codes in the registration documents

To launch a mini-bakery project, 55.30 “Activities of restaurants and cafes” must be specified as the main code.

It regulates activities related to the production of food products and their sale directly at the place of production. Other codes can also be added, but this one must be specified as a key one.

After submitting documents to open an individual entrepreneur, it is necessary to resolve the taxation issue. The optimal solution would be to choose UTII, but it is not available in every region.

In addition to registration documents allowing for entrepreneurial activity, you will also have to fill out a lot of permitting documents for equipment, premises, and personnel work.

Considering the specifics of the business project, you need to be prepared for constant inspections by sanitary services.

So, to open a bakery you need:

1. Submit documents for registration as an individual entrepreneur.
2. Select and arrange the premises in accordance with the requirements of government inspections, make it safe for workers and visitors.
3. Obtain permission to open from Pozhnadzor and Rospotrebnadzor.

Also from additional documentation you will need:

1. Conclusion of the SES on compliance (sanitary and epidemiological examination);
2. Book of complaints and suggestions;
3. Waybills (TORG-12);
4. Lease agreement.

To work, you will need to purchase a cash register and keep a cash register. It will take you 2 to 3 business days to complete the process.

The choice of products for launching a bakery and selling confectionery products should be approached very carefully. The success of the business will largely depend on this.

If you have chosen the business option of purchasing a franchise, then a consultant from the franchisor company will help you choose the right premises and arrange it. This is one of the advantages of working with a franchise.

If you open a bakery yourself, then when choosing a premises you should take into account the following nuances:

• permeability of the place;
• transport accessibility;
• rental price;
• long-term lease;
• possibility of rental holidays;
• are utility bills included in the rent?
• permission for repairs and redevelopment of the premises;
• permission to place external advertising.

You shouldn’t open a candy store near fitness centers, sports clubs. But the neighborhood with children's entertainment and educational institutions will contribute to good customer flow.

The size of the room and its style largely depend on the chosen business format. It should not be a basement, water should be supplied to the room, and a ventilation system should be equipped.

The ideal option is a room with large glass display cases, which will allow you to display products on display, attracting customers. Also, if you plan, in addition to direct sales of products, to set up a mini cafe where customers can enjoy fresh pastries with a cup of coffee, you need to rent a room in which you will install 3-4 tables.

In addition to the client hall and sales counter, it is necessary to think through the production part. Depending on the chosen business concept, this area can be open or closed.

The advantage will be the presence of a back entrance where it will be possible to transport equipment and raw materials without disturbing customers.

If you decide to implement a business project not only in the production, but also at the same time in the sale of confectionery products, then the place must have good traffic. IN big city consider options near the metro, educational institutions, large shopping centers.

Renovation costs vary depending on the chosen style and project concept. Minimum - it is necessary to whitewash the walls and ceilings, tiled the floor. Be sure to include these costs in the financial plan section when calculating the payback of the project.

The purchase of equipment will be the largest expense item. At the same time, the quality of the product and the final result directly depend on the quality and manufacturability of the equipment.

To minimize initial costs, you can consider purchasing used equipment.

Here we present a business plan that aims to produce and sell our own products locally.

This necessitates the purchase of two types of equipment:

1. For direct production of confectionery products.
2. For selling products.

TO production type equipment includes:

• bake;
• dough mixer;
• closet;
• hearth sheet;
• table for cutting dough;
• baking trolley;
• flour sifter.

The average purchase price for this list of equipment is about 1 million rubles.

To sell products, you will need:

• cooling chamber;
• thermal showcase;
• cash machine;
• safe or cash drawer;
• seller's table;
• racks for storing products.

If the business format includes a mini cafe on site, then it is necessary to purchase furniture for visitors:

• tables (3 pieces);
• sofa (2 pieces);
• air conditioner;
• chairs (10 pieces;
• mirror;
• hanger.

Issues regarding the purchase of raw materials play an important role in the implementation of this project. Please pay attention great attention quality of raw materials, reliability of suppliers, price and delivery time of products.

You can search for partners via the Internet. This is a long and painstaking work. You should not order all the goods from one supplier at once. In the first months, it will be advisable to work with 3-5 suppliers at once. Although this approach will require additional time and effort, it will allow you to identify the best supplier with whom you can later enter into a contract and ask for an additional discount.

It is necessary to conclude a verbal agreement on supplies with suppliers at the planning stage, so that there are no time delays later.

Do not forget that in addition to the supply of basic products, you need to take care of the purchase of packaging products.

Profit and the success of promoting services on the market largely depend on properly selected personnel. Depending on the size of your business, you may need a different composition and number of employees.

The staff must include:

• confectioner;
• baker (2 people per shift)
• technologist;
• seller (2 people);
• director (accountant);
• sales manager;
• cleaning woman.

To minimize costs under the “Salary” expense item, you can hire an accountant from a third-party organization, paying for piecework when submitting reports to the tax service.

It is advisable to make the bakery operating hours around the clock, taking into account the specifics of the business. To do this, you need to hire sellers and bakers in double numbers. Be very careful when selecting sellers.

In addition to sociability and pleasant appearance, they must have an excellent understanding of the buyer’s psychology and be able to offer a product.

Video. Business idea for opening a bakery

In accordance with the business format and target audience, it is necessary to develop competitive advantages and marketing strategy for the bakery.

In order to stand out from your competitors, you need to think over your own corporate style, focus on packaging and service. You can come up with creative services that will be provided only in your mini-bakery (personal greetings on a cake or pastries, home delivery of products, baked goods to order, etc.)

Promotion of services and goods

The main channels of product promotion will be direct sales and external advertising.

To actively promote products, it is necessary to think through a loyalty program, various promotions, discount savings cards for regular customers. This will increase sales and create a base of regular customers.

Pay attention to outdoor advertising. This is due to the fact that people very often buy confectionery products on impulse. A colorful sign, a bright original exterior, outdoor advertising and a sign will help increase sales.

A few weeks before the opening of the bakery and the start of production, you can organize a large-scale advertising campaign, and make the opening day a holiday. To loudly announce your entry into the market, decorate the store with balloons, organize competitions and promotional sales.

Word of mouth will start working only 6-8 months after the launch of the project, but for this you need to take care of the company’s reputation and your own corporate style.

An excellent marketing move would be to create your own corporate identity, develop gift packaging. Considering the stiff competition in this segment, this will allow you to stand out from other bakeries. Besides, modern tendencies requires a creative approach to the design of not only the products themselves, but also their packaging.

Don’t forget that in order for this “trick” to work for you, you must pay great attention to the company’s reputation. The company's reputation consists of quality staff, a wide range of services, prompt service, optimal price-quality ratio.

As mentioned above, for a franchise business, advertising budget may be minimal.

Financial plan

Depending on the business format, you can sell from 50 to 100 kg of products daily. It is difficult to talk about the exact amount of daily revenue, since much depends on the product range.

The average bill per client will be 100 rubles.

Initial:

• repairs – 100 thousand rubles;
• purchase of commercial equipment – ​​900 thousand rubles;
• business registration – 3 thousand;
• advertising for opening – 10 thousand;
• purchase of goods – 50 thousand

TOTAL: 1063 thousand rubles

Permanent:

• staff salary – 70 thousand;
• premises rental – 20 thousand;
• utilities - 15 thousand;
• purchase of goods – 60 thousand;
• additional expenses – 30 thousand.

TOTAL: 195 thousand rubles

The average payback period, with a properly developed plan and strict adherence to it, is 4-5 months.

The main advantage will be the direct sale of your own products. In addition, you can develop your business by establishing partnerships, concluding an agreement for wholesale supplies to supermarkets, confectionery shops, etc.

Video. Features of bread production

Conclusion

As you can see, the process of implementing a business idea to open a confectionery bakery is quite simple.

The main thing is to strictly follow the developed plan and take everything into account weak sides project.

In order to minimize risks at the first stage of launching a project, follow simple tips:

• think over the assortment and highlight branded positions;
• start by baking 8-10 positions;
• focus on the target audience;
• do not start production with large batches.

Video. Opening your own bakery